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Home My WebLink AboutComplete Budget Book 2014-2015 Reader’s Guide to the Budget i Reader’s Guide to the Budget This guide is intended to help the reader understand what information is available in the budget and how it is organized. The FY 2014-15 budget document consists of nine sections or tabs including a Budget Glossary and topical index. Cover Page Reader’s Guide to the Budget provides a listing of chapters included in the annual budget. Tab 1- Table of Contents & Reader’s Guide • Table of Contents - provides page numbers to locate various sections within the budget document. Tab 2 - Budget Summary Information • Accounting System and Budgetary Control provides an overview of the City’s accounting systems and the level at which budgetary control is maintained. • Budget Process provides an overview of the budget development process and a budget calendar. • All Funds Summary is a comprehensive overview of the FY 2014-15 budget, with a focus on all funds (consolidated). Included are tables and graphs for both revenues and expenditures and an overview of revenue assumptions that were utilized in the development of the 2014-15 budget. A listing of all City-wide programs is included in this section. • Appropriations Limit Calculation, which is required by State constitution, places limits on the amount of proceeds of taxes that the City can receive and allocate each year. • Debt Summary is an overview of the City’s general government, Redevelopment Agency and assessment district debt. Tab 3 - General Fund • General Fund Revenues, an analysis of FY 2014-15 General Fund revenues is provided in this section, including General Fund revenues by category, revenue overview, revenue summary and revenue by line-item. • General Fund Expenditures, an explanation of General Fund expenditures, including expenditures by category, department, summary of expenditures, expenditure overview and expenditures by line-item. • Department/Division Budgets, shows the City’s basic organizational units which provide essential services to the citizens of Palm Desert. Departmental and divisional budgets are presented in the following format: • Program/ Department Description - A description of the services or functions provided by each division. • Expenditures by Category - A chart comparing FY 2012-13 actual expenditures, FY2013-14 budgeted and projected expenditures and budget for FY 2014-15. Percent change from the FY 2013-14 budget compared to the FY 2014-15 budget is also included. • Significant Changes - Reflects the significant impacts of budgetary changes are outlined along with an alphabetical letter identifying the line item that changed. • Department/Division Line item detail - Shows the specific detail of all expenditures for the department. • Staff Authorized - Shows the title of the individual positions within each department for FY 2013-14 and 2014-15. Additionally, the chart reflects the actual grade step of each position. The salary grade table is located in the appendix section. Tab 4 - Special Revenue Funds This section includes budgets for the City’s Special Revenue funds. Fund descriptions, along with revenue and expenditure information and beginning and ending fund balances are presented. Special Revenue Funds include the Traffic Safety, Drainage, Traffic Signals, Measure A, Housing Mitigation, Community Development Block Grants, Proposition A Fire Tax, Air Quality Management, City Wide Business Promotion, Art in Public Places, New Construction Tax and Park & Recreation Facilities. The budgets for the Golf Course and Office Complex are also presented in this section. Reader’s Guide to the Budget ii Tab 5 - Special Assessment Funds This section includes budgets for the various landscape and lighting districts along with two business improvement districts. Fund descriptions, along with revenue and expenditure information and beginning and ending fund balances are presented. Tab 6 - Debt Service Assessment Districts This section presents an overview of all the budgets for assessment districts formed within the City and Redevelopment Agency. Fund descriptions, along with revenue and expenditure detail and beginning and ending fund balances are presented. Tab 7 - Capital Improvement Projects This section of the budget gives an overview of the City’s and Redevelopment Agency Capital Improvement Program(CIP), Map of the 5 year Capital Improvement Program, CIP 5 year project summaries, Existing carryover projects and detailed CIP project sheets. The project sheets outline project descriptions, projected costs, location description, anticipated annual maintenance cost, funding sources and status of review by committees or citizens. Tab 8 – Palm Desert Housing Authority This section of the budget gives an overview of the Low and Moderate Income Housing administration and the Housing Authority Apartment budgets. Tab 9 - Appendix • Resolution adopting 2014-15 Salary Schedule and Authorized Positions. • Approved list of Out-of-State Travel. • Glossary of Finance and Budget Terms This provides a complete glossary of terms and acronyms used throughout the budget document. iii TABLE OF CONTENTS INTRODUCTORY PAGES SECTION-PAGE Reader’s Guide to the Budget ............................................................................................................. i Table of Contents ............................................................................................................................... iii Resolution No. 2014- Adopting a Financial Plan ......................................................................... vi Resolution No. HA- Adopting a Financial Plan for Housing Authority ................................. vii Resolution No. 2014- Establishing the Appropriations Limit ................................................... viii SECTION 1: BUDGET SUMMARIES Accounting System and Budgetary Control .................................................................................. 1-1 * City Managers Executive Summary, FY 2014-2015 ..................................................................... 1-3 All Fund Summary .......................................................................................................................... 1-7 * Where The Money Comes From & Where The Money Goes ............................................... 1-8 All Fund Revenues by Category .......................................................................................... 1-10 All Fund Expenditures by Category .................................................................................... 1-11 GANN Appropriations Limit Calculation ........................................................................... 1-12 Schedule of Authorized Staff Positions ............................................................................... 1-13 Estimated Revenues Detail by Fund .................................................................................... 1-14 SECTION 2: GENERAL FUND OPERATING BUDGET General Fund Overview .................................................................................................................. 2-1 * General Revenue Summary ................................................................................................... 2-2 General Revenue Detail ......................................................................................................... 2-7 General and Fire Fund Expenditure Summary ...................................................................... 2-8 * General and Fire Fund Expenditure by Department ......................................................... 2-10 * General and Fire Fund Expenditure Comparison Graph ..................................................... 2-11 General and Fire Fund Revenue and Expenditure Comparison ........................................... 2-12 * General Fund Expenditures by Category ............................................................................. 2-13 Summary of Expenditures by Category ............................................................................... 2-14 General Fund Departmental Expenditures (Departmental Summary by Expenditure Category) City Council ........................................................................................................................ 2-22 City Manager City Manager ................................................................................................................... 2-24 City Attorney ................................................................................................................... 2-26 Human Resources............................................................................................................ 2-28 Legal Special Services .................................................................................................... 2-30 Legislative Advocacy ...................................................................................................... 2-32 Community Services Special Programs ............................................................................................................. 2-34 Community Promotions .................................................................................................. 2-36 Community Services/City Clerk ....................................................................................... 2-38 Elections .......................................................................................................................... 2-40 iv SECTION 2: GENERAL FUND OPERATING BUDGET (Cont) SECTION-PAGE Finance Finance ............................................................................................................................ 2-42 Independent Audit ........................................................................................................... 2-44 General Services .............................................................................................................. 2-46 Information Technology .................................................................................................. 2-48 Unemployment Insurance ................................................................................................ 2-50 Insurance ......................................................................................................................... 2-52 Inter-Fund Transfers Out ................................................................................................. 2-54 Outside Agency Funding ................................................................................................. 2-56 Police Services Police Services ............................................................................................................... 2-58 Public Works-Administration PW-Administration ........................................................................................................ 2-60 PW-Street Maintenance ................................................................................................. 2-62 PW-Civic Center Park Maintenance .............................................................................. 2-64 PW-Park Maintenance ................................................................................................... 2-66 PW-Landscaping Service Division ................................................................................ 2-68 PW-Street Lights/Traffic Safety .................................................................................... 2-70 PW-Street Repairs and Maintenance ............................................................................. 2-72 PW-Corporation Yard .................................................................................................... 2-74 PW-Equipment/Auto...................................................................................................... 2-76 PW-Public Bldg Operation/Maint.................................................................................. 2-78 PW-Portola Community Center Bldg ............................................................................ 2-80 NPDES-Storm Water Permit ......................................................................................... 2-82 Building & Safety Building & Safety .......................................................................................................... 2-84 Economic Development Economic Development ................................................................................................. 2-86 Marketing ....................................................................................................................... 2-88 Visitors Information Center ........................................................................................... 2-90 Planning & Community Development ............................................................................. 2-92 Animal Control .............................................................................................................. 2-94 SECTION 3: SPECIAL REVENUE FUNDS Special Revenue Fund Overview .................................................................................................... 3-1 * Special Revenue Fund Budgets .................................................................................................. 3-3 SECTION 4: SPECIAL ASSESSMENTS Special Assessment Fund Overview ...................................................................................................... 4-1 Special Assessment District Zones Consolidated Report Zone 2 – 06 L3 ................................................................................................................. 4-3 Zone 6SP – Sundance West ............................................................................................. 4-4 Zone 16 CV – El Paseo Merchants .................................................................................. 4-5 SECTION 5: DEBT SERVICE FUNDS SECTION-PAGE Debt Service Fund Overview ................................................................................................................. 5-1 City of Palm Desert Table of Contents v Debt Service Fund - Assessment Districts Consolidated Report ....................................................... 5-2 SECTION 6: CAPITAL IMPROVEMENT PROJECTS Capital Improvement Project Overview ............................................................................................ 6-1 5 - Year Schedule ................................................................................................................... 6-2 SECTION 7: PALM DESERT HOUSING Palm Desert Housing Fund Administration ...................................................................... 7-2 Housing Authority - Administration ................................................................................. 7-4 Housing Authority – Laguna Palms Apartments .............................................................. 7-6 Housing Authority - Catalina Garden Apartments............................................................ 7-8 Housing Authority - Desert Pointe .................................................................................. 7-10 Housing Authority - Las Serenas .................................................................................... 7-12 Housing Authority - Neighbors Garden Apartments ...................................................... 7-14 Housing Authority - One Quail Place ............................................................................. 7-16 Housing Authority - The Pueblos Apartments ................................................................ 7-18 Housing Authority - California Villas Apartments ......................................................... 7-20 Housing Authority - Taos Palms Apartments ................................................................. 7-22 Housing Authority – Carlos Ortega Villas ...................................................................... 7-24 Housing Authority – Palm Village Apartments .............................................................. 7-26 Housing Authority – Candlewood Apartments ............................................................... 7-28 Housing Authority – La Rocca Villas ............................................................................. 7-30 Housing Authority – Sagecrest ........................................................................................ 7-32 Housing Authority – Housing Asset Fund Administration……………………………..7-34 SECTION 8: APPENDIX SECTION-PAGE Approved List of Out of State Travel ................................................................................................ 8-1 Resolution 2014- : Salary Schedule & Authorized Positions ........................................................... 8-2 Salary Schedule - FY 2014/2015 ....................................................................................................... 8-9 Glossary of Finance and Budget Terms ....................................................................................... 8-12 vi RESOLUTION NO. 2014-_____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, ADOPTING A PROGRAM AND FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2014 THROUGH JUNE 30, 2015 WHEREAS, the City Council has received and considered the proposed Program and Financial Plan submitted by the City Manager on June 26, 2014; and WHEREAS, after due notice, the City Council held a public hearing on the proposed plan. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm Desert, California, that: 1. The amounts shown on Exhibit 1, "Estimated Revenues", are hereby accepted as the Estimated Revenues for the 2014-15 Fiscal Year for each fund and revenue source. 2. The amounts shown on Exhibit 2, "Appropriations" are hereby appropriated to the departments and activities indicated. The City Manager, or his duly appointed representative, will have the authority to approve intra-departmental budgeted line item variations; additional appropriations or inter-departmental budget transfers will be specifically approved by further City Council action during the 2014-15 fiscal year as the need arises. 3. The amounts shown on Exhibit 3, "Continuing Appropriations, Existing Capital Projects", are hereby accepted as continuing appropriations from the 2013-14 Fiscal Year. The amounts included in this exhibit include all unexpended amounts from purchase orders and contracts encumbered by June 30, 2014. PASSED, APPROVED AND ADOPTED at the regular meeting of the Palm Desert City Council held on this 26th day of June, 2014, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: VAN TANNER, MAYOR ATTEST: RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA RESOLUTION HA - A RESOLUTION OF THE CITY COUNCIL OF THE HOUSING AUTHORITY OF PALM DESERT, CALIFORNIA, ADOPTING A PROGRAM AND FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2014 THROUGH JUNE 30, 2015 WHEREAS, the Housing Authority has received and considered the proposed Program and Financial Plan submitted by the Executive Director on June 26, 2014; and WHEREAS, after due notice, the Housing Authority held a public hearing on the proposed plan. NOW, THEREFORE, BE IT RESOLVED by the Palm Desert Housing Authority Board of the City of Palm Desert, California, that: 1. The amounts shown on Exhibit 1, "Estimated Revenues," are hereby accepted as the Estimated Revenues for the 2014/2015 Fiscal Year for each fund and revenue source. 2. The amounts shown on Exhibit 2, "Appropriations," are hereby appropriated to the departments and activities indicated. The Executive Director, or his duly appointed representative, will have the authority to approve intra-departmental budgeted line item variations; additional appropriations or inter-departmental budget transfers will be specifically approved by further Housing Authority action during the 2014/2015 Fiscal Year as the need arises. 3. The amounts shown on Exhibit 3, "Continuing Appropriations, Existing Capital Projects," are hereby accepted as continuing appropriations from the 2013-14 Fiscal Year. The amounts included in this exhibit include all unexpended amounts from purchase orders and contracts encumbered by June 30, 2014. PASSED, APPROVED AND ADOPTED at the regular meeting of the Palm Desert and Housing Authority held on this 26th day of June, 2014, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: ___________________________________ VAN TANNER, MAYOR ATTEST: ________________________________________ RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA vii viii RESOLUTION NO. 2014- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR THE 2014-2014 FISCAL YEAR 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 Fiscal Year 2013-2014 has been performed by the Finance Department based on available information and is on file with the Finance Department and available for public review; WHEREAS, Finance staff will recalculate the Appropriations Limit for respective fiscal periods including Fiscal Year 2014-2015, 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 $105,168,991 for 2014-2015 Fiscal Year. PASSED, APPROVED AND ADOPTED at the regular meeting of the Palm Desert City Council held on this 26th day of June 2014, by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: ________________________________ VAN TANNER, MAYOR ATTEST: ________________________________ RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA ACCOUNTING SYSTEM & BUDGETARY CONTROL Page 1-1 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 as follows: 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- used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Special Revenue Funds include the sections label Special Revenue and Special Assessments. The landscaping and lighting funds are taken to City Council by separate resolution and are adopted 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 improvements and maintenance. Debt Service Funds- 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 which are paid from the governmental funds. The City currently has eight assessment districts (83-1, 84-1R, 87-1, 92-1, 94-1 - Bighorn, 94-2 - Sunterrace , 94-3 - Merano, 91-1 Indian Ridge Community Facility District) In addition, several of the original bond issues have been refunded into a Marks Roos Refunding Bond issue. Capital Projects Funds- used to account for financial resources to be used for 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, various assessment district funds and the Redevelopment Agency project area funds. Fiduciary Funds: Trust and Agency Funds- 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 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 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 fund - Golf Course Fund is budgeted utilizing available cash balance (cash basis). As a result, this fund does not maintain a depreciation reserve fund, 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. ACCOUNTING SYSTEM & BUDGETARY CONTROL Page 1-2 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 manner in which the Appropriations Limit is be 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 next year budget appropriations limit and annual adjustment factors will be adopted by the City Council in June. Proposition 218- Property Tax Assessments Article XIIIC and XIIID of the California State Constitution, was adopted by California voters in November 5, 1996 and placed restrictions on assessments placed on the property tax roll. The new restrictions requires that beginning July 1, 1997, all new and existing assessments (with some exceptions) conform with new substantive and procedural requirements. The major elements of the substantive requirements include: • The assessment method of spread must be recalculated to ensure that all properties receiving special benefit from the services funded by the assessment are included in the assessment calculation. Properties owned by schools and other governmental agencies-previously exempt from some assessment charges-now must be included in the spread calculation if those properties receive benefit from the improvements. • Costs related to “general” benefit must be specifically removed from the assessments. Only costs related to “special” benefit may be assessed. • Finally, assessments must be spread to each parcel proportional to the aggregate district(or zone) assessment. • Assessments used exclusively to fund sidewalks, streets, sewers, water, flood control, drainage systems, or vector control are exempt. Assessments approved by all the property owners at the time the assessment was created are exempt. Assessments used exclusively for bond repayments are exempt. Assessments previously approved by a majority of voters is exempt. In July 1997 the voters approved all special assessment. April 2003, the Business Improvement District was approved by the President’s Plaza Business/Property Owners. Since then, the City Council is recommending all future districts become Homeowner Associations. Page 1-3 CITY MANAGER’S EXECUTIVE SUMMARY FY 2014-2015 It is a pleasure to present to the citizens of Palm Desert, members of the City Council, and other interested readers the adopted FY 2014-15 operating budget for the City of Palm Desert, California. During Fiscal Year 2013‐14 we addressed some significant challenges, as we continue to work towards Palm Desert’s vision as a vibrant community where families live, work, and play. Our collective efforts to remain fiscally prudent resulted in a sound and balanced budget, without utilizing any of the approximately $62 million in City reserve funds. The economic downturn being experienced nationally, and here locally in Palm Desert, does impact our budget. However, continual budget monitoring and flexibility in making revisions when necessary, paved the way for a fiscal year 2014‐2015 budget absent any significant cutbacks in city services. The current budget was formed on three core principles: 1) Minimize the impact of budget cuts to key services and maintain the level of service expected by residents, businesses, and visitors; 2) Minimize the number of tax and fee adjustments required to maintain existing service levels; and 3) Review standards of infrastructure maintenance and operation and adjust standards to provide quality of City facilities in line with budget considerations, including but not limited to parks, roads, and buildings. Review staffing levels to coincide with established standards. The balanced budget presented to you carefully weighed all three principles in its development. The budget for all funds is $124,608,413 including a General Fund operational budget of 48,250,546. This amount represents an overall budgetary increase of 20% and a General Fund operational increase of 3.7% from the adopted FY 2014-15 operating budget, respectively. GENERAL FUND This year’s budget continues the commitment to keep City operations lean and allocate funds to the City’s highest priorities: public safety, economic development, completion of capital projects, and maintenance of the City’s neighborhoods, parks and roadways. Revenues Anticipated revenue impacts relating to a downturn in real estate transactions, a drop in property tax values, increase in hotel room bookings, and an increase in retail sales are being experienced, which affects Palm Desert’s top three revenue streams. The City’s General Fund is projecting estimated revenues of $48,250,546, which translates to a $2,155,000 increase (4.6%) over the prior fiscal year amount of $46,517,500. The table below illustrates the combined increase/decrease in estimated revenues within some of the City’s significant revenue sources. The only significant revenue increase is the Transient Occupancy Tax revenue which reflects current year estimated to be $500,000 CITY MANAGER’S EXECUTIVE SUMMARY FY 2014-2015 (cont’d) Page 1-4 greater than budget and next year adding another $775,000 due to full year of Short Term Rentals of residential property along with Timeshare increases. GENERAL FUND REVENUE SOURCES Category Budgeted FY 13-14 Budgeted FY 14-15 Increase or (Decrease) Percent Change Sales Tax 17,500,000 17,850,000 350,000 2.0% Transient Occupancy Tax 8,425,000 9,200,000 775,000 9.1% Licenses, Permits & Charges for Services State Vehicle License Fee 1,142,100 3,490,000 1,330,000 3,595,000 187,900 105,000 16.4% 3.0% Property Tax 4,670,000 4,800,000 130,000 2.7% Interest Earnings & Rental 335,000 346,000 11,000 3.2% Building/Subdivision/Zoning 1,350,500 1,650,000 299,500 22.2% Transfers In( Gas, Office) 2,237,500 2,237,500 - 0 - 0% All Other Revenue 7,368,000 7,664,000 296,000 4.0% Totals-General Fund 46,517,500 48,672,500 2,155,000 4.6% Fire Taxes & Transfers 7,832,000 8,760,500 928,500 11.8% Fire Reserve 1,553,000 2,000,000 447,000 28.7% Totals-General & Fire 55,902,500 59,433,000 3,530,500 6.3% Expenditures As the City of Palm Desert prepares for the next fiscal year, we do so under the realization of the current economic condition. Departments were asked to continue participating in a zero-based budgeting approach. Palm Desert’s total proposed operational expenses for FY 2014-2015 amount to $48,250,546 which is approximately a three percent (3.7%) increase from the Fiscal Year 2013-2014 budget of $46,508,694. GENERAL FUND PRIMARY EXPENDITURES Category Budgeted FY 13-14 Budgeted FY 14-15 Increase or (Decrease) Percent Change Personnel Service & Benefits 15,991,808 16,161,254 169,446 1.0% Supplies 349,400 362,883 13,483 4.7% Other Services & Charges Transfers to Other Funds 27,286,822 2,746,234 28,888,592 3,105,000 1,601,770 358,766 5.8% 13.0% Capital Outlay 134,430 95,500 38,930 (29.0%) Totals-General Fund 46,508,694 48,250,546 1,741,852 3.7% Fire Contract 9,872,809 10,760,360 887,551 9.2% Totals 56,381,503 59,010,906 2,629,403 4.7% CITY MANAGER’S EXECUTIVE SUMMARY FY 2014-2015 (cont’d) Page 1-5 Major Category changes As indicated above, the City’s General Fund expenditures are projected to increase by $1,741,852 or 3.7%. Personnel Service and Benefits increase 1.0% due to higher retirement premium requested by State Public Employees Retirement System. Other Services and Charges increased by $1,601,770 or 5.8%. This amount included the increase in the Police budget. Transfers to Other Funds increased by $358,766 due to transfer of General Fund reserves to cover next year increase in Fire Department budget. Fire & Police Services The City of Palm Desert provides a high quality level of public safety services via contract with the County of Riverside. The total Palm Desert Police and Fire Department’s budget account for approximately fifty percent (50%) of operational expenses. The City’s contract with the Riverside County Sheriff’s Department for police services, represents the majority of the cost in Other Services, Charges, & Transfers expenditures. The current year Sheriff’s Department contract includes the following services: (1) patrol services; (2) booking fees; (3) facility charges; (4) vehicle mileage; (5) dispatching services; (6) supplies; (7) contingency funding; (8) special teams enforcement, and (9) the Cal ID Statewide Fingerprinting Identification System. The total General Fund cost of the Sheriff’s Department contract is approximately $18.6 million or a 7.3% increase from FY 2013-14. This amount represents 38% of General Fund budgeted expenditures. Riverside County Sheriff Department. The proposed Fire Department budget has increased by 8.9% due to adding additional personnel. Fire Services include: (1) firefighters; (2) paramedics; (3) fire inspectors; (4) hazardous materials response; (5) vehicle and building maintenance; and (6) commercial/housing building plan review. The total FY 2014-15 Fire Services budget is $10,760 million. The existing Fire Fund reserves have been depleted in Fiscal Year 2011-12, therefore, the General Fund is transferring $2.0 million to cover the budgeted expenditure over the revenue collected in Fiscal Year 2014-15. CONCLUSION The current recessionary environment will likely continue through the remainder of this new fiscal year. As a result, staff anticipates economic conditions may likely reflect decreasing revenues in property tax and other economically sensitive revenues. However, we are optimistic that sales and transient occupancy taxes will continue to show modest growth. Faced with such uncertainty, the City will continue its policy of maintaining a reserve fund equal to operational expenditures. Staff is cognizant that the budget process is dynamic and anticipates ongoing economic issues, coupled with State legislative action, which will require monitoring as we progress CITY MANAGER’S EXECUTIVE SUMMARY FY 2014-2015 (cont’d) Page 1-6 through the fiscal year. Whatever future action the City may take in regards to its budget, it remains committed to fiscal responsibility, coupled with effective resource management, to provide the highest level of public services. While our current budget posed challenges for us, we are fortunate to be more fiscally sound than most other local governments across the state and nation. Our current economic vitality is not only due in part to the structure of city revenues, but is also attributable to the fiscally conservative policies and practices of the City Council. I would like to thank the Mayor and City Council for their continued direction and input toward the preparation of this budget. I wish to also extend my personal gratitude to all Palm Desert employees for their dedication towards minimizing costs and maintaining the level of public service and quality of life on which Palm Desert prides itself. Page 1-7 6/30/2014 2014-2015 6/30/2015 FUND Beginning InterFund Transfers Ending Description Balance Revenues In (Out)Expenditures Balance General Fund 65,000,000 46,435,000 2,237,500 3,105,000 45,145,546 71,631,954 Fire Fund 2,500,000 8,180,500 2,000,000 230,000 10,530,360 2,380,140 Total General & Fire Fund 67,500,000 54,615,500 4,237,500 3,335,000 55,675,906 74,012,094 Special Revenue Funds Traffic Safety - 175,000 - 175,000 - 350,000 Gas Tax - 1,392,500 - 830,000 565,000 1,657,500 Measure A 21,400,000 24,074,253 - - 19,746,500 25,746,753 Housing Mitigation Fee 2,816,000 491,500 - - 450,000 2,857,500 CDBG Block Grant 7,300 281,000 - - 281,000 7,300 Child Care Program 1,400,000 160,500 - - 20,000 1,540,500 Public Safety 6,000 100,000 - - 100,000 6,000 New Construction Tax 1,184,000 318,000 - - 200,000 1,302,000 Drainage Facility 2,340,000 24,500 - - - 2,364,500 Park and Recreation 1,297,000 37,000 - - 218,000 1,116,000 Signalization 578,000 131,900 - - 95,000 614,900 Fire Facility Fund 800,000 93,000 - - 100,000 793,000 Waste Recylcing Fees 5,168,000 10,000 - 19,000 961,350 4,235,650 Energy Independence Program 2,741,000 699,000 - - 624,313 2,815,687 Air Quality Management 300,000 61,000 - - 286,500 74,500 Art in Public Places 1,361,000 304,500 80,000 486,800 1,258,700 Golf Course Maint./Improvements 2,562,000 1,127,500 776,000 485,000 4,060,500 Aquatic Center 2,100,000 709,000 680,000 - 1,365,200 2,123,800 Retiree Health 2,400,000 505,000 - - 852,882 2,732,118 Special Assessment Tab - - - - El Paseo Merchants 20,000 250,000 - - 250,000 20,000 Landscape & Lighting Zones 50,000 344,829 75,000 - 335,382 134,447 Business Improvement District 180,000 262,546 - - 363,272 79,274 Capital Projects Funds - 2010 Plan Reserves 5,800,000 1,886,000 - - 2,888,100 4,797,900 Drainage 2,130,000 3,000 - - 210,000 1,923,000 Economic Development 800,000 230,000 570,000 Parks 4,090,000 1,000 - - 29,500 4,061,500 Signalization 170,000 500 - - - 170,500 Library Maintenance 543,000 - - - - 543,000 Property City/RDA - - - - - Buildings Maintenance 2,670,000 5,000 50,000 - - 2,725,000 Enterprise Funds - Parkview Office Complex 3,000,000 1,258,182 - 437,500 944,500 3,751,182 Equipment Replacement Fund 5,800,000 22,000 450,000 - 561,000 5,711,000 Desert Willow Golf Course 1,100,000 10,328,779 - - 10,763,630 665,149 Debt Service Funds Assessment District 87-1 - - Assessment District 94-2 - - - 81,920 8,000 73,920 Assessment District 94-3 2,000 109,568 - 102,806 10,000 204,374 Canyons at Bighorn 98-1 4,000 101,402 - 1,154,008 104,680 1,154,730 Community Facility 91-1(1992)110,000 1,185,167 - - 32,184 1,190,487 Assessment District 01-01 3,000 185,742 - 156,402 28,100 317,044 Highlands Undergrounding - 134,583 - - 135,336 9,247 Section 29 04-02 60,000 1,796,909 - - 1,848,080 8,829 University Park 5,000 4,151,684 - - 4,138,985 17,699 Palm Desert Financing Auth.-RDA - - - - - - Palm Desert Financing Auth.-City - - 1,495,136 - 1,495,136 - Housing Set-Aside - - 776,580 - 776,580 - Housing Asset Fund 10,000,000 1,720,300 8,279,700 Housing Authority 10,600,000 5,623,874 - 776,580 7,377,981 9,622,473 GRAND TOTAL ALL FUNDS 163,097,300 112,961,418 7,844,216 7,844,216 116,764,197 175,699,457 CITY OF PALM DESERT ALL FUND BUDGET SUMMARY Page 1-8 Where The Money Comes From SERVICES AMOUNT PERCENT Property Taxes 10,877,000 9.0% Sales Tax 20,568,000 17.0% Transfer to Other Funds 7,844,216 6.5% Other Revenues/Reimb.32,646,029 27.0% State Subventions 9,348,953 7.7% Charges for Services 19,092,045 15.8% Interest & Rentals 8,556,391 7.1% Transient Occupancy Tax 9,200,000 7.6% Licenses & Permits 2,673,000 2.2% Total All Funds 120,805,634 100% All FUNDS BUDGET - REVENUES Fiscal Year 2014-2015 Property Taxes 9.0% Sales Tax 17.0% Transfer to Other Funds 6.5% Other Revenues/Reimb 27.0% State Subventions 7.7% Charges for Services 15.8% Interest & Rentals 7.1% Transient Occupancy Tax 7.6% Licenses & Permits 2.2% TOTAL CITY SOURCES OF FUNDS = $120 MILLION Plus Reserves of $153 Million Page 1-9 Where The Money Goes SERVICES AMOUNT PERCENT General Government 10,152,417 8.1% Public Safety 29,818,325 23.9% Public Works 8,934,386 7.2% Housing, Economic & Comm. Dev.17,487,706 14.0% Parks & Recreation 15,910,262 12.8% Debt Service 7,800,501 6.3% Capital Improvement Projects 26,095,600 20.9% Transfers To Other Funds 8,409,216 6.7% Total All Funds 124,608,413 100.0% All FUNDS BUDGET - APPROPRIATIONS Fiscal Year 2014-2015 General Government 8.3% Public Safety 23.9% Public Works 7.2% Housing, Economic & Comm. Dev. 14.0% Parks & Recreation 12.8% Debt Service 6.3% Capital Improvement Projects 20.9% Transfers To Other Funds 6.7% TOTAL APPROPRIATIONS = $124 MILLION Page 1-10 CITY OF PALM DESERT ALL FUND SUMMARY - REVENUES BY CATEGORY FY 14-15 FUND Permits &Inter-Govt.Charges Interest Interfund Total Description Taxes Fees Revenues for Svcs & Rentals Transfers Budget General Fund 37,483,000 2,673,000 3,595,000 2,338,000 346,000 2,237,500 48,672,500 Fire Fund 7,334,000 - 844,500 2,000 2,000,000 10,180,500 Total General & Fire Funds 44,817,000 2,673,000 3,595,000 3,182,500 348,000 4,237,500 58,853,000 Special Revenue Funds Traffic Safety 174,000 1,000 175,000 Gas Tax 1,387,500 5,000 1,392,500 Measure A 2,718,000 21,274,253 - 82,000 24,074,253 Housing Mitigation Fee - - 362,000 129,500 491,500 CDBG Block Grant 281,000 - - 281,000 Child Care Program 155,000 - 5,500 160,500 Public Safety Grant 100,000 - - 100,000 New Construction Tax 316,000 2,000 318,000 Drainage Facility 16,000 8,500 24,500 Park and Recreation 35,000 - 2,000 37,000 Signalization 10,200 121,200 - 500 131,900 Fire Facility Fund 92,000 1,000 93,000 Waste Recylcing Fees - - 10,000 10,000 Energy Independence Loan 690,000 9,000 699,000 Air Quality Management - 60,000 1,000 61,000 City Wide Business Promo.- - - Art in Public Places 302,000 - 2,500 80,000 384,500 Golf Course Maintenance - 1,127,500 1,127,500 Aquatic Center 709,000 680,000 1,389,000 Liability Self Insurance Reserve - - Retiree Health - 500,000 5,000 - 505,000 Special Assessment Tab - El Paseo Merchants 250,000 250,000 Landscape & Lighting Zones 344,829 - 75,000 419,829 Business Improvement District 262,546 262,546 Capital Projects Funds 2010 Plan Reserves 1,876,000 - 10,000 1,886,000 Drainage 3,000 3,000 Economic Development Fund Parks 1,000 1,000 Signalization - 500 500 Library Maintenance - - - Property City/RDA - - Buildings Maintenance 5,000 50,000 55,000 Enterprise Funds Parkview Office Complex - 1,258,182 1,258,182 Equipment Replacement Fund 22,000 450,000 472,000 Desert Willow Golf Course 10,328,779 - 10,328,779 Debt Service Funds Assessment District 94-2 Fund 308 - - - - Assessment District 94-3 Fund 309 109,168 400 109,568 Assessment District 98-1 Fund 311 101,399 3 101,402 Community Facility 91-1 Fund 351 1,185,167 - 1,185,167 Assessment District01-01 Fund 312 185,742 - 185,742 Highlands Undergrounding Fund 314 134,583 134,583 Section 29 04-02 Fund 315 1,796,877 - 32 1,796,909 University Park Fund 353 4,137,784 13,900 4,151,684 PD Financing Auth.-RDA Fund 390 - - - PD Financing Auth.-City Fund 391 - - 1,495,136 1,495,136 Housing Set-Aside - - 776,580 776,580 Housing Authority 5,623,874 - 5,623,874 GRAND TOTAL ALL FUNDS 56,969,295 2,673,000 28,694,953 15,946,279 8,677,891 7,844,216 120,805,634 FY13/14 BUDGET 53,411,548 2,455,000 11,103,613 14,578,292 10,039,011 7,252,508 98,839,972 % CHANGE FROM PRIOR YR.7%9%158%9%-14%8%22% CITY OF PALM DESERT ALL FUND SUMMARY - EXPENDITURES BY CATEGORY FY14-15 FUND Personnel Charges Capital Interfund Total Description & Benefits Supplies for Services Outlay Transfers Budget General Fund **16,207,954 346,383 28,495,709 95,500 3,105,000 48,250,546 Fire Fund 10,506,360 24,000 230,000 10,760,360 Total General & Fire Fund 16,207,954 346,383 39,002,069 119,500 3,335,000 59,010,906 Special Revenue Funds Traffic Safety 175,000 175,000 Gas Tax 565,000 830,000 1,395,000 Measure A - 19,746,500 19,746,500 Housing Mitigation Fee - 450,000 - 450,000 CDBG Block Grant 281,000 - 281,000 Child Care Program 20,000 - 20,000 Public Safety 100,000 100,000 New Construction Tax - 200,000 200,000 Drainage Facility - - Park and Recreation 218,000 218,000 Signalization - 95,000 95,000 Fire Facility Fund 100,000 100,000 Waste Recylcing Fees 255,350 170,000 501,000 35,000 19,000 980,350 Energy Independence 624,313 624,313 Air Quality Management 38,500 248,000 286,500 Art in Public Places 289,500 1,800 84,500 111,000 - 486,800 Aquatic Center 89,020 1,231,180 45,000 1,365,200 Retiree Health **842,882 10,000 - 852,882 Special Assessment Tab - El Paseo Merchants - 250,000 250,000 Landscape & Lighting Zones 335,382 335,382 Business Improvement District 363,272 - 363,272 Capital Projects Funds 2010 Plan Reserves **- 2,888,100 - 2,888,100 Drainage 210,000 210,000 Economic Development 230,000 230,000 Parks - 29,500 29,500 Signalization - - Golf Course Maintenance 250,000 235,000 776,000 1,261,000 Library Maintenance **- - - - Properties City/RDA - - Buildings Maintenance **- - - - Enterprise Funds Parkview Office Complex 944,500 437,500 1,382,000 Equipment Replacement Fund**400,000 161,000 561,000 Desert Willow Golf Course 10,763,630 - 10,763,630 Debt Service Funds Assessment District 94-2 8,000 81,920 89,920 Assessment District 94-3 10,000 102,806 112,806 Community Facility 91-1(1992)32,184 1,154,008 1,186,192 Canyons at Bighorn 98-1 104,680 - 104,680 Assessment District 01-01 28,100 156,402 184,502 Highlands Undergrounding 135,336 135,336 Section 29 AD 04-02 1,848,080 1,848,080 University Park 4,138,985 4,138,985 Palm Desert Financing Auth.-RDA - - Palm Desert Financing Auth.-City 1,495,136 1,495,136 Housing Set-Aside 771,950 0 3,630 1,000 - 776,580 Housing Asset Fund 1,720,300 1,720,300 Housing Authority 5,000 5,872,981 1,500,000 776,580 8,154,561 - GRAND TOTAL ALL FUNDS 18,372,636 607,203 71,061,758 26,722,600 7,844,216 124,608,413 FY13/14 BUDGET 18,201,317 611,100 67,543,433 7,532,763 7,252,508 101,894,844 % CHANGE FROM PRIOR YR.1%-1%5%255%8%22% Page 1-11 CITY OF PALM DESERT FISCAL YEAR 2014-2015 Page 1-12 APPROPRIATIONS LIMIT CALCULATION Article XIII B of the California Constitution requires adoption of an annual appropriation limit. The original base year limit was adopted in FY 1978-79 and has been adjusted annually for increase by a factor comprised of the percentage change in population combined with either the percentage change in California per capita personal income or the percentage change in local assessment roll due to the addition of local nonresidential new construction. The changes in the local assessment roll due to additional local nonresidential new construction for current and prior periods have not been available from the County Assessor's office. On November 1988, voters approved Proposition R which increased the limit to $25,000,000. It expired in November 1992. The FY 1993-94 limit was calculated with prior years re-calculated to reflect the expiration of the $25,000,000 limit. AMOUNT SOURCE A.2013-14 APPROPRIATION LIMIT 105,168,991 PRIOR YEAR'S CALCULATION B.ADJUSTMENT FACTORS 1.POPULATION % POPULATION % CHANGE 1.12 STATE DEPT OF FINANCE POPULATION CONVERTED TO RATIO (1.01+100)/100 1.0112 CALCULATED 2.INFLATION % USING % CHANGES IN CALIF PER CAPITA PERSONAL INCOME PER CAPITA % CHANGE (0.23)STATE DEPT OF FINANCE PER CAPITA CONVERTED TO RATIO (5.12+100)/100 0.9977 CALCULATED 3.CALCULATION OF FACTOR FOR FY 14-15 1.0088742 B1*B2 C.2014-15 APPROPRIATIONS LIMIT BEFORE ADJUSTMENTS 106,102,286 B3*A D.OTHER ADJUSTMENTS 0 CALCULATED E.2014-2015 APPROPRIATIONS LIMIT 106,102,286 C+D F.APPROPRIATIONS SUBJECT TO LIMIT 38,300,643 CALCULATED G.OVER/(UNDER) LIMIT (67,801,643)F-E Page 1-13 FY 2012-2013 FY 2013-2014 FY 2014-2015 Changes Fund/Division F.T.P.T.F.T.P.T.F.T.P.T.Requested General Fund City Council 5 5 5 - City Clerk 6 - 6 - 6 - - City Manager 4 - 5 - 5 - - Special Programs 4 - 4 - 4 - - Finance 12 - 12 - 12 - - Human Resources 3 - 3 - 3 - - Information Technology 4 - 4 - 4 - - Public Works Administration 17 - 16 - 16 - - Public Works Streets 19 - 19 - 19 - - D.S.. - Building & Operation Maint.3 - 3 - 3 - - Building & Safety 12 - 11 - 12 - 1 Code Inspection 6 6 6 - Planning & Community Dev.6 - 6 - 6 - - Economic Development 3 - 3 - 5 - 2 Marketing 1 1 1 - Visitors Information Center 3.3 - 3.3 - 3.3 - - Landscaping Services 7 - 6 - 6 - - Total General Fund 110.3 5.0 108.3 5.0 111.3 5.0 3.0 - Art in Public Places Fund 2 - 2 - 2 - - Recycling Fund - - - - - - - Housing Authority 5 5 5 - Total All Funds 117.3 5.0 115.3 5.0 118.3 5.0 3.0 Fiscal Year 2008- 2009 170 Positions Fiscal Year 2010-2011 138 Positions Fiscal Year 2009- 2010 154 Positions Fiscal Year 2011-2012 117.3 Positions CITY OF PALM DESERT Schedule of Authorized Staff Positions and Salary FISCAL YEAR 2012-2013 TO 2014-2015 City Clerk 5% City Manager 3% Special Programs 3% Finance 10% Human Resources 3% Information System 3% Public Works Administration 14% Public Works Streets 16% P.W. - Building & Operation Maint. 3% Building & Safety 10% Planning & Community Development 5% P.W. - Building & Operation Maint. 8% Marketing 1% Visitors Information Center 3% Landscaping Services 5% Art in Public Places Fund 2% Economic Development 5% Housing Authority 4% Fiscal Year 2014-2015 AUTHORIZED STAFF Page 1-14 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 General Fund (110): 1. Sales tax (forecaster - Pessimistic .8% and Optimistic 3%)16,764,808 17,500,000 17,200,000 17,850,000 2. Transient occupancy tax (Includes Short Term Rentals 1100 units) 9,188,981 8,425,000 8,950,000 9,200,000 3. Property tax (County not increasing Residential Values)4,779,094 4,670,000 4,700,000 4,800,000 4. Property Tax Increment(Former RDA)* - One Time amount other than Staff Reimb 1,363,404 903,000 903,000 903,000 5. Interest & Rental (Lower Int Rate, Energy, Co. Lease)311,083 335,000 346,000 346,000 6. Transfers in (Gas Tax, Starwood, Office Complex, Int.)2,152,860 2,237,500 2,237,500 2,237,500 7. Franchises (Cable/Gas/Electric/Waste) Energy Savings reducing fees 2,892,805 2,900,000 2,900,000 2,950,000 8. State subventions(VLF) -Increase(Decrease) based on Property Tax)3,434,946 3,490,000 3,490,000 3,595,000 9. Building/Subdivision/Zoning 1,498,376 1,350,000 1,500,000 1,650,000 10. Fees for Services/Reimb (Parkview,Assessment,LLD, Fines, Other) RDA Staff Reimb.2,380,359 1,142,000 1,172,000 1,330,000 11. Business license tax (Includes Short Term License)1,173,293 1,250,000 1,200,000 1,250,000 12. Timeshare mitigation fee (Marriott, Starwood, Intrawest)1,292,859 1,265,000 1,300,000 1,300,000 13. Plan check fees 500,698 300,000 500,000 500,000 14. Property transfer tax 520,393 500,000 550,000 550,000 15. Other revenues (Delinquency/Litigation/Fines/Job Val./ROW/Bail)482,173 250,000 883,000 211,000 Totals General Fund 48,736,132 46,517,500 47,831,500 48,672,500 - Fire Tax Fund (230): 1. Structural Fire Tax 4,479,853 4,800,000 4,800,000 5,134,000 Prior Year Adjustment for Successor Agency/County Pass Thru 2,041,708 2. Prop. A. Fire Tax 2,118,083 2,200,000 2,120,000 2,200,000 3. Reimbursements 840,914 830,000 841,500 844,500 4. Interest Income (350) 2,000 2,000 2,000 5. Fire Tax Reserves/Transfers In 2,653,000 1,553,000 1,553,000 2,000,000 6. Fire Reserves 580,000 Totals Fire Tax Fund 12,133,208 9,385,000 9,316,500 10,760,500 TOTAL FIRE AND GENERAL FD 60,869,340 55,902,500 57,148,000 59,433,000 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Page 1-15 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Gas Tax Fund(211): 1. Gas Tax (Energy Saving Cars -reduce Tax)1,171,359 1,383,800 1,332,500 1,387,500 2. Interest 4,904 11,200 5,000 5,000 Total Gas Tax 1,176,263 1,395,000 1,337,500 1,392,500 Traffic Safety Fund (210): 1. Vehicle Fines 128,741 174,000 125,000 174,000 2. Interest 199 1,000 200 1,000 Total Traffic Safety Fund 128,940 175,000 125,200 175,000 Measure A Fund (213): 1. Sales Tax 2,453,084 2,478,000 2,550,000 2,718,000 2. Reimbursements/Intergovernmental 130,111 5,572,253 - 21,274,253 3. Interest 81,836 45,000 82,000 82,000 Total Measure A Fund 2,665,031 8,095,253 2,632,000 24,074,253 Housing Mitigation Fund(214): 1. Development Fee 51,553 56,000 51,500 362,000 2. Other Revenue (Loan /Note Receivable)- - 60,000 9,500 2. Interest 9,504 3,000 9,500 120,000 Total Housing Mitigation Fund:61,057 59,000 121,000 491,500 CDBG Block Grant Fund (220): 1. CDBG Block Grant 382,144 318,700 382,200 281,000 2. Reimbursements(Program Income)6,500 2,500 - - 3. Interest 175 300 - - Total CDBG Fund 388,819 321,500 382,200 281,000 Child Care Program (228) 1. Child Care Fee 19,496 - 20,000 155,000 2. Interest 5,586 3,000 5,500 5,500 Total Child Care Fund 25,082 3,000 25,500 160,500 Page 1-16 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Public Safety Grant Fund(229): 1. Federal Grants 73,086 - 50,000 - 2. State Grants 163,020 100,000 148,900 100,000 3. Interest 29 - - - Total Public Safety Fund 236,135 100,000 198,900 100,000 New Construction Tax Fund(231): 1. Development Fee 190,293 136,000 175,000 316,000 2. Interest 2,051 1,000 2,000 2,000 Total New Construction Fund 192,344 137,000 177,000 318,000 Drainage Facility Fund(232): 1. Development Fee 15,200 30,000 10,000 16,000 2. Reimbursements - - 3. Interest 8,838 2,000 8,500 8,500 Total Drainage Facility Fund 24,038 32,000 18,500 24,500 Park & Recreation Fund(233): 1. Reimbursements/Fee 34,206 - 89,000 35,000 2. Interest 4,906 2,000 5,000 2,000 Total Park & Recreation Fund 39,112 2,000 94,000 37,000 Signalization Fund(234): 1. Development Fee 7,300 6,500 7,000 10,200 2. Reimbursements - Federal Grant 153,770 36,360 - 121,200 3. Interest 4,012 500 2,000 500 Total Signalization Fund 165,082 43,360 9,000 131,900 Fire Facilities Fund(235): 1. Development Fee 88,494 48,400 60,000 92,000 2. Interest 2,937 1,000 3,000 1,000 Total Fire Facilities Fund 91,431 49,400 63,000 93,000 Waste Recycling Fund(236): 1. Waste Recycling Fee 125,387 - - - 2. Reimbursements 953 90,000 - - 3. Interest 19,031 10,000 15,000 10,000 Total Waste Recycling Fund 145,371 100,000 15,000 10,000 Page 1-17 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Energy Independence Program (237): 1. Special Assessments 415,388 668,453 668,000 690,000 2. Reimbursements 10,440 - 5,000 9,000 3. Interest 11,783 6,000 11,800 - Total Waste Recycling Fund 437,611 674,453 684,800 699,000 Air Quality Management Fund (238): 1. Air Quality Fee 59,678 60,000 60,000 60,000 2. Interest 1,149 600 1,000 1,000 Total Air Quality Fund 60,827 60,600 61,000 61,000 Art in Public Places Fund(436): 1. Development Fee 250,671 109,000 290,000 302,000 2. Interest 2,757 2,500 6,000 2,500 3. Interfund Transfer In (Reimb. Staff Time)- - 80,000 80,000 Total AIPP Fund 253,428 111,500 376,000 384,500 Golf Course Maint/Improv Fund (441): 1. Time Share Mitigation & Amenity Fees 1,125,600 1,165,189 1,100,000 1,100,000 2. Interest 27,889 5,000 136,500 27,500 Total Golf Course Maint. Fund 1,153,489 1,170,189 1,236,500 1,127,500 Aquatic Center Fund (242): 1. Other Revenue 705,853 629,900 709,000 709,000 2. Transfer In (General Fund)532,836 680,234 680,000 680,000 3. Interest 5,975 - 6,000 - Total Aquatic Center 1,244,664 1,310,134 1,395,000 1,389,000 Page 1-18 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Retiree Health Fund (576): 1. General Fund Contribution 475,556 - 475,000 500,000 2. Interest 7,695 3,000 7,700 5,000 3. Interfund Transfer In 500,000 - 500,000 - Total Retiree Health Fund 983,251 3,000 982,700 505,000 El Paseo Merchant Fund (271): 1. El Paseo Merchant Fee(Business License)239,950 250,000 250,000 250,000 , , , , 2010 Capital Project Reserve (400): 1. State, Federal, CVAG Reimb.,Other Rev.272,566 326,000 - 1,876,000 2. Interest 34,540 10,000 34,000 10,000 3. Interfund Transfer In 800,000 10,000 - - Total Capital Project Fund 1,107,106 346,000 34,000 1,886,000 CP Parks Fund (430): 1. Reimbursements 2. Interest 1,349 1,000 1,000 1,000 Total Parks Fund 1,349 1,000 1,000 1,000 CP Drainage Fund (420): 1. Interest 8,045 3,000 4,000 3,000 Total Drainage Fund 8,045 3,000 4,000 3,000 CP Signal Fund (440): 1. Reimbursements 177,550 - - - 2. Interest 721 500 500 500 Total Signal Fund 178,271 500 500 500 CP Library Fund (452): 1. General Fund Transfers In 283,570 125,000 375,000 - Total Library Fund 283,570 125,000 375,000 - Building Maintenance Fund (450): 1. General Fund Transfer In 91,400 91,000 91,000 50,000 2. Interest 13,391 5,000 13,390 5,000 Total Building Maintenance Fund 104,791 96,000 104,390 55,000 Page 1-19 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Economic Development Fund (425): 1. Interest & Rent - - 911,001 Total Property Maint. City/RDA Fund - - 911,001 - Debt Service Funds(Various 300's) 1. Transfer In/Taxes - - - 9,160,191 Total Debt Service Funds - - - 9,160,191 Parkview Office Complex Fund(510): 1. Rent/Leases of Buildings 1,206,471 1,248,810 1,126,000 1,249,182 Rebates 9,229 7,000 11,600 1,500 2. Interest 12,232 5,000 12,000 7,500 Total Parkview Office Fund 1,227,932 1,260,810 1,149,600 1,258,182 Equipment Replacement Funds (530): 1. General & Fire Fund Transfer In 173,512 220,000 220,000 450,000 2. Interest 21,952 10,000 22,000 22,000 3. Other Revenue 79,230 - 46,050 - Total Equip. Replacement Fund 274,694 230,000 288,050 472,000 Landscape & Lighting Districts (272-299): 1. Transfer In 77,000 77,000 75,000 2. Taxes 337,719 337,719 344,829 3. Interest - - Total Landscape & Lighting - 414,719 414,719 419,829 Business Improvement Districts (272-299): 1. Taxes 467,977 467,977 262,546 2. Interest - - Total Business Improvement - 467,977 467,977 262,546 Desert Willow Golf Fund (520): 1. Golf Course 7,494,833 7,734,590 7,550,000 7,837,934 2 Resturant Revenue 2,343,733 2,517,349 2,400,000 2,490,845 3. Interest - - Total Desert Willow Fund 9,838,566 10,251,939 9,950,000 10,328,779 Housing Fund (870): 1. Transfers In & Interest 691,758 773,261 735,997 776,580 Total Housing Fund 691,758 773,261 735,997 776,580 Page 1-20 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Housing Authority Fund (871): 1. Rent fm Apartments/Interest 5,208,200 5,195,199 5,395,077 5,623,874 2. Reimbursement/Transfers 4,728,855 - 1,591,825 Total Housing Authority Fund 9,937,055 5,195,199 6,986,902 5,623,874 Page 2-1 GENERAL FUND The General Fund is used to account for all financial resources traditionally associated with government, except those required to be accounted for in another fund. It is the primary operating fund which includes the operating budgets for all the departments and the majority of the City’s tax revenues. The following summary schedules include actual totals for fiscal years 2012-13; adopted budget for fiscal year 2013-14 and projected totals for fiscal years 2013-14 and requested budget for 2014-2014: Revenue Summary - schedules of revenue sources and written narrative. Expenditure Summary - written narrative of the major changes in expenditures. Expenditure Comparison Graph - graph showing the major expenditure categories. Expenditures by Department -Two Year Comparison - graph showing major division categories. Departmental Summary by Expenditure Category - List of expenditures by department for each major expenditure categories. Expenditures by Category Graph - graph showing the major expenditure categories for the actual of 2012-13, adopted budget 2013-14 and projected and the budget for 2014-15. Revenue and Expenditure Comparison - Major categories for revenue and expenditures. Operating Expenditure Summaries - schedules of various departments which include program narratives, recap and line item totals of operating expenditures for salaries and benefits, supplies, other services and capital outlay and significant changes to the budget compared to prior fiscal year’s budget. GENERAL FUND REVENUE SUMMARY All other Rev. $5,201500 (10%) Sales Sales Tax $17,850,000 (37%) Interest Earnings $346,000(1%) License, Permits & Charges $4,730,000(9%) Transient Occupancy Tax $9,200,000(19%) Property Tax $4,800,000(10%) Subvention $3,595,000(8%) Franchise Tax $2,950,000 (6%) Revenue Assumptions for the General Fund (Fiscal Year 2014-2015) Fiscal Year 14-15 revenue projections are based on current state and local economic conditions and historical trends. The State continues to have a budget deficit. The following is a summary of the major changes to General Fund revenues. Enacted in 1933 by the State Legislature, the sales tax is applied when retailers sell tangible personal property. This tax is measured by gross receipts from retail sales at a rate of 8.75%. The total tax rate is made up of the basic statewide sales tax of 8.50 percent plus a 0.50% special district tax for the Riverside County Transportation Commission. The statewide tax of 9.0% includes the following components: 7.5% state tax; 0.50% for the Local Public Safety Fund (enacted 1/1/94); and 1.0% city and county allocation (.25% Triple Flip). Next year’s estimate is up due to general retail store growth. Page 2-2 2009-10 2010-11 2011-12 2012-13 2013-14 Proj 2014-15 Bud Sales Tax 13,273,793 14,680,578 15,886,952 16,764,808 17,200,000 17,850,000 - 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 Sales Tax City of Palm Desert Revenue Summary Transient Occupancy Tax This tax is imposed on individuals for the privilege of occupancy in any hotel or motel within the City. Each occupant is subject to a 9 percent (June 1992-revised rate and approved by voters in November 2004) transient occupancy tax which is added to the occupant’s room bill. All hotel and motel operators are required to remit this tax to the City on a monthly basis. The main collectors of the tax are the Desert Springs Marriott, Embassy Suites Hotel, Travelers Inn, Holiday Inn Express, Shadow Mountain Resort, Sunrise Development Condos, Marriott and Intrawest timeshare units, Courtyard and Residence Inn, Best Western, Palm Desert Lodge, International Lodge and the newest hotel Hampton Inn. The projection for 2014-15 is based on a 2% increase for Desert Springs Convention business and non-convention business. Property Taxes In November 1978, the voters approved Proposition 13, which allocated property tax revenues based on each agency’s historical share, cities which never levied a property tax rate before Proposition 13 did not share in the resulting revenues (property tax rates were rolled back to 1973 rates). The City of Palm Desert is a No- Low Property Tax city and receives property taxes only on areas annexed to the City after 1978. The County of Riverside and the City of Palm Desert have agreed to exchange property taxes upon annexations into the City at a rate of 7 percent of the County’s share of the annexed property tax revenue. Three county agencies are involved in the administration of the property tax: the County Assessor, the Auditor-Controller, and the Tax Collector. Property is valued by the County Assessor and taxed at 1 percent of assessed value. Increases in property taxes are based on property changing ownership, new construction and a 2 percent maximum increase in assessments. After taxes are received by the County, the Auditor- Controller apportions to participating agencies its share of the tax less 1/4 of 1 percent for tax collection costs. Page 2-3 2009-2010 2010-2011 2011-2012 2012-13 2013-2014 Proj 2014-2015 Bud Transient Occupancy Tax 6,848,132 7,421,769 8,070,079 9,188,981 8,950,000 9,200,000 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 11,000,000 City of Palm Desert Revenue Summary PROPERTY TAX The property taxes for 2014-15 is flat due to housing slowdown and potential property tax appeals. Timeshare Mitigation Fee Approved in January 1989, the City Council passed a zoning ordinance establishing standards for developing timeshare developments within the City of Palm Desert. Shadow Ridge is projected to be $1,050,000. Starwood has completed construction of the first units of which we are transferring in around $776,000 and $450,000 Intrawest. Franchise Tax The State currently is considering the impacts in Federal Law deregulating the electric, cable and telephone companies as well as cities’ abilities to charge a franchise tax for use of the City’s right of way. Currently we are collecting $550,000 for waste franchise, $200,000 for gas franchise, $1,000,000 for cable franchise and $1,050,000 for electric franchise. Staff continues to monitor the legislation being introduced at the State level on the cable and electric issues. Page 2-4 4,300,000 4,400,000 4,500,000 4,600,000 4,700,000 4,800,000 4,900,000 5,000,000 5,100,000 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 Proj 2013-2014 Bud 2012-13 2013-14 2013-14 2014-15 Franchise 2,895,805 2,900,000 2,900,000 2,950,000 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 City of Palm Desert Revenue Summary Interest Earnings The current fiscal year 2013-14 has had a steady Federal Funds Rate. The interest rate projection for 2014-15 is calculated at a conservative average yearly yield of 0.25 percent and that no major usage of the existing surplus funds will be used in the 2014-15. Motor Vehicle License Fee The Motor Vehicle License Fee (VLF or DMV Fees) is a tax on ownership of a registered vehicle. The tax rate was 2% of the value of a vehicle paid by owners to the Department of Motor Vehicle; however, the State has lowered the rate to 0.65%. In addition to revenues from the 0.65% rate, cities and counties will receive additional property tax equal to the difference between revenues from the VLF at the 2% rate and the 0.65% rate charged by the State. Starting in 2006-07, the increase for VLF will be based on each city and county growth in gross assessed valuation in the prior year, instead of the increase in vehicle value. Values were flat for 2014-2015 due to the slowdown of property values. State started charging administration to DMV fees. Page 2-5 0.00 0.50 1.00 1.50 2.00 2.50 Federal Funds Rate City Invest Rate 2012-13 2013-14 2013-14 2014-15 ERAF-In Lieu DMV 3,434,946 3,490,000 3,490,000 3,595,000 Motor Vehicle(DMV)25,759 150,000 26,691 30,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 City of Palm Desert Revenue Summary Building Permits & Charges for Services Fees for new building construction are based on local ordinances and include building, electrical, plumbing, heating, and other related permits and plan check fees. The estimated FY 13-14 building permits of $110 Million Valuation will generate fees and plan check of $1,800,000. This projected figure represents the fees for various miscellaneous commercial buildings and various housing construction (Desert Gateway, Valley Center Business Park, Shadow Ridge, Dolce /Rillington, Ponderosa, Sares Regis Condos , Starwood, Westfield mall). Interfund Transfers In This represents the Gas Tax funds, Timeshare Mitigation (41), Parkview being transferred to the General Fund for reimbursement of street improvement, park and other costs paid by the General Fund ($2,237,500). Fire Tax: Actual Budget Estimated Budget 2011-12 2012-13 2012-13 2013-14 Prop A Fire Tax 2,134,284 2,329,908 2,329,908 2,200,000 Structural Fire Tax 5,237,952 5,171,872 5,171,872 5,134,000 Transfer In from GF 2,653,000 1,553,000 1,553,000 2,000,000 Reimb. from Other Cities 829,705 866,277 820,000 820,000 In November 1982, the residents of the City of Palm Desert voted on Proposition A Fire Tax to upgrade the City’s fire protection and prevention. The annual Fire Tax charge for a residential property is $60 and commercial property is based on their square footage. The Structural Fire Tax is collected as part of the Property Tax Bill. Budget for 2014-2015 will require a transfer from the General Fund of estimated $2.000,000. Page 2-6 Page 2-7 Actual Budget Projected Budget CATEGORY / FUND FY 12-13 FY 13-14 FY 13-14 FY 14-15 General Fund (110): 1. Sales tax (forecaster - Pessimistic .8% and Optimistic 3%)16,764,808 17,500,000 17,200,000 17,850,000 2. Transient occupancy tax (Includes Short Term Rentals 1100 units) 9,188,981 8,425,000 8,950,000 9,200,000 3. Property tax (County not increasing Residential Values)4,779,094 4,670,000 4,700,000 4,800,000 4. Property Tax Increment(Former RDA)* - One Time amount other than Staff Reimb 1,363,404 903,000 903,000 903,000 5. Interest & Rental (Lower Int Rate, Energy, Co. Lease)311,083 335,000 346,000 346,000 6. Transfers in (Gas Tax, Starwood, Office Complex, Int.)2,152,860 2,237,500 2,237,500 2,237,500 7. Franchises (Cable/Gas/Electric/Waste) Energy Savings reducing fees 2,892,805 2,900,000 2,900,000 2,950,000 8. State subventions(VLF) -Increase(Decrease) based on Property Tax)3,434,946 3,490,000 3,490,000 3,595,000 9. Building/Subdivision/Zoning 1,498,376 1,350,000 1,500,000 1,650,000 10. Fees for Services/Reimb (Parkview,Assessment,LLD, Fines, Other) RDA Staff Reimb.2,380,359 1,142,000 1,172,000 1,330,000 11. Business license tax (Includes Short Term License)1,173,293 1,250,000 1,200,000 1,250,000 12. Timeshare mitigation fee (Marriott, Starwood, Intrawest)1,292,859 1,265,000 1,300,000 1,300,000 13. Plan check fees 500,698 300,000 500,000 500,000 14. Property transfer tax 520,393 500,000 550,000 550,000 15. Other revenues (Delinquency/Litigation/Fines/Job Val./ROW/Bail)482,173 250,000 883,000 211,000 Totals General Fund 48,736,132 46,517,500 47,831,500 48,672,500 - Fire Tax Fund (230): 1. Structural Fire Tax 4,479,853 4,800,000 4,800,000 5,134,000 Prior Year Adjustment for Successor Agency/County Pass Thru 2,041,708 2. Prop. A. Fire Tax 2,118,083 2,200,000 2,120,000 2,200,000 3. Reimbursements 840,914 830,000 841,500 844,500 4. Interest Income (350) 2,000 2,000 2,000 5. Fire Tax Reserves/Transfers In 2,653,000 1,553,000 1,553,000 2,000,000 6. Fire Reserves 580,000 Totals Fire Tax Fund 12,133,208 9,385,000 9,316,500 10,760,500 TOTAL FIRE AND GENERAL FD 60,869,340 55,902,500 57,148,000 59,433,000 PALM DESERT ESTIMATED REVENUES, Exhibit 1 Budget Budget DEPARTMENT 2013-2014 2014-2015 CHANGE REASON FOR CHANGE: * City Council 238,653 243,300 4,647 o Benefit increase * City Clerk 940,496 893,400 (47,096) o Employee Retirement/Lower salary * Legislative Advocacy 36,500 36,500 - o * Elections -0-61,900 61,900 o No Election * City Attorney 244,000 240,000 (4,000) o * Legal Special Services 335,000 300,000 (35,000) o Estimate of Legal Litigation * City Manager 1,058,555 1,001,420 (57,135) o New employee at lower range * Special Programs 417,517 420,588 3,071 o Salary and benefits increase * Finance 1,952,219 2,019,670 67,451 o Salary and benefits increase * Independent Audit 63,000 63,000 - o * Human Resources 502,011 517,192 15,181 o Salary and benefits increase * General Services 587,000 543,000 (44,000) o Lower County Property Tax admin. * Information Systems 818,917 870,435 51,518 o Salary and benefits increase * Unemployment Insurance 50,000 0 (50,000) o Lower claims for unemployment * Insurance (Property & Liab.)539,000 492,700 (46,300) o Lower premiums * InterFund Transfers 2,746,234 3,105,000 358,766 o Increase transfer to Fire Fund * Animal Regulation 250,606 243,006 (7,600) o * PW-Street Lighting/Traffic Safety 263,380 244,000 (19,380) o Decrease various accounts * Police Services 17,392,606 18,654,959 1,262,353 o 5% Increase * Public Works Admin.2,665,593 2,725,000 59,407 o Salary and benefits increase * PW- Street Maintenance 2,624,295 2,644,477 20,182 o Salary and benefits increase * PW-Street Resurfacing 1,275,000 825,000 (450,000) o Transfer maintenance to other Funds * PW- Public Building Operations 593,184 498,000 (95,184) o Eliminated position * PW- Corp Yard 65,500 65,500 - o * PW- Equipment 410,000 435,000 25,000 o * PW- Portola Community Center 67,755 65,755 (2,000) o * NPDES-Storm Water Permit 60,000 76,000 16,000 o Increase in NPDES Permit fee * Community Promotions 655,125 659,500 4,375 o Cost of special events * Marketing 956,877 984,230 27,353 o Increase marketing * Visitors Information Center 367,159 361,297 (5,862) o * Building & Safety 1,625,826 1,822,575 196,749 o Salary and benefits plus new position * Economic Development 755,417 995,600 240,183 o Salary and benefits plus new position * Planning & Comm. Dev./Code 1,979,935 1,971,110 (8,825) o * Civic Center Park 926,710 1,017,850 91,140 o Increase various accounts * Park Maintenance 743,000 747,150 4,150 o Increase various accounts * Landscape Services 1,671,624 1,746,432 74,808 o Increase due to bids on Medians * Outside Agency Funding 630,000 660,000 30,000 o Added C.O.D. funding request Total General Fund 46,508,694 48,250,546 Page 2-8 HIGHLIGHT CHANGES BY DEPARTMENT COMPARISON OF LAST YEAR TO BUDGET 2014-2015 GENERAL FUND SUMMARY REVIEW Expenditure Review for the General Fund (Fiscal Year 2014-2015) The General Fund Expenditures are decreasing from $46,508,694 to $48,250,546 an increase of 3.7% for fiscal year 2014-15. Changes made to the expenditure categories: Salaries & Benefits: Salaries and Benefits are up due to benefits increase in the areas of PERS retirement contribution (16.8%) and salaries increase of 0.5%. Professional & Technical Services: Professional & Technical Services include the cost of contracting for Police Services $1,205,594. Fire budget increased due State salary and benefit costs. Repair & Maintenance: Transferred $600,000 to Gas Tax fund using Proposition 42 funding. Transfer Out: Reflects transferring an additional $358,766 to Fire fund. Page 2-9 15% 49% 11% 14% 6% 5% General Fund Appropriations General Government Public Safety(Fire & Police) Community Development Public Works Parks Interfund Transfers General & Fire Fund Expenditures by Department Two-Year Comparison Expenditure Categories FY 2013/14 FY 2014/15 Dollar Percent of Budget Budget Change Total Budget General Government 8,412,868 8,363,105 (49,763)14% Public Safety(Fire & Police)27,779,401 29,902,325 2,122,924 51% Community Development 6,340,339 6,794,312 453,973 12% Public Works 7,761,327 7,334,732 (426,595)12% Parks 3,341,334 3,511,432 170,098 6% InterFund Transfers 2,746,234 3,105,000 358,766 5% Total General 46,508,694 48,250,546 1,741,852 100% Total Fire Fund 9,872,809 10,760,360 887,551 18% (1)Community Development is any combination of Building & Safety and Communtiy Development. (2)General Government is any combination of Administrative Services, Auditing, City Attorney, City Clerk, City Council, City Manager, Data Processing, Environmental Conservation, Finance, General Services, Human Resources, Insurance, Legal Special Services, Legislative Advocacy, Outside Agency Contribution and Unemployement Insurance Expenses. (3)Public Safety is any combination of Animal Control, Nuisance Abatement, Police Services, Risk Management, Fire Department, Traffic Safety, and Water Safety expenses. Page 2-10 $2 $5 $7 $10 $12 $15 $17 $20 $22 $25 $27 General Government Public Safety(Fire & Police) Community Development Public Works Parks InterFund Transfers Millions of Dollars FY 2013/14 Budget FY 2014/15 Budget Page 2-11 FY 2012/13 FY 2013/14 FY 2013/14 FY 2014/15 Expenditure Category Actual Budget Projections Budget Personnel & Benefits 14,857,792 15,991,808 15,179,312 16,161,454 Supplies 261,561 349,400 351,767 362,883 Police Contract Services 16,518,834 17,392,606 17,932,852 18,654,959 Fire Contract Services 9,550,995 9,872,809 9,912,850 10,760,360 Other Expenditures 9,891,104 9,894,966 10,338,659 9,870,750 Capital Outlay 200,740 133,680 129,580 95,500 Transfers Out 6,873,022 2,746,234 2,746,234 3,105,000 Total General Fund 48,603,053$ 46,508,694$ 46,678,404$ 48,250,546$ Total Fire Fund 9,550,995$ 9,872,809$ 9,912,850$ 10,760,360$ General & Fire Fund Expenditures Comparison Graph 5,000,000 15,000,000 25,000,000 35,000,000 45,000,000 55,000,000 FY 2012/13 FY 2013/14 FY 2013/14 FY 2014/15 Personnel & Benefits Supplies Police Contract Services Fire Contract Services Transfers Out Other Expenditures Capital Outlay Page 2-12 GENERAL & FIRE FUNDS REVENUE AND EXPENDITURE COMPARISON Last Years Projected %Bud14 Actuals Budget Revenue/Expense Budget to Bud Description 2012-2013 2013-2014 2013-2014 2014-2015 2013-2014 REVENUES 1. Sales tax 16,764,808 17,500,000 17,200,000 17,850,000 2.00% 2. Transient occupancy tax 9,188,981 8,425,000 8,950,000 9,200,000 9.20% 3. Property tax 4,779,094 4,670,000 4,700,000 4,800,000 2.78% 4. Property Tax Increment(Former RDA)1,363,404 903,000 903,000 903,000 - 5. Interest & Rental (Energy, Co. Lease)311,083 335,000 346,000 346,000 3.28% 6. Transfers in (Gas, Starwood, Office, Int 2,152,860 2,237,500 2,237,500 2,237,500 0.00% 7. Franchises 2,892,805 2,900,000 2,900,000 2,950,000 1.72% 8. State subventions(VLF)3,434,946 3,540,000 3,490,000 3,595,000 1.55% 9. Building/Subdivision/Zoning 1,498,376 1,505,000 1,500,000 1,650,000 9.63% 10. Fees for Services/Reimbursements 2,380,359 1,032,000 1,172,000 1,330,000 28.88% 11. Business license tax 1,173,293 1,250,000 1,200,000 1,250,000 0.00% 12. Timeshare mitigation fee 1,292,859 1,265,000 1,300,000 1,300,000 2.77% 13. Plan check fees 500,698 300,000 500,000 500,000 66.67% 14. Property transfer tax 520,393 500,000 550,000 550,000 0.00% 15. Other revenues 482,173 155,000 883,000 211,000 36.13% TOTAL GENERAL FUND REVENUES 48,736,132 46,517,500 47,831,500 48,672,500 1. Structural Fire Tax 4,479,853 4,800,000 4,800,000 5,184,000 8.00% Prior Yr Adj-Pass Thru RDA 2,041,708 560,500 2. Prop. A. Fire Tax 2,118,083 2,200,000 2,200,000 2,200,000 0.00% 3. Reimbursements 840,914 830,000 830,000 830,000 0.00% 4. Interest Income (350) 2,000 2,000 2,000 0.00% 5. Fire Tax Reserves/Transfers In 2,653,000 1,553,000 1,553,000 2,000,000 28.78% TOTAL FIRE REVENUES 12,133,208 9,385,000 9,385,000 10,776,500 14.83% GENERAL FUND EXPENDITURES Salaries and Benefits 14,857,792 15,991,808 15,179,312 16,161,454 1.06% Maintenance & Operations 26,671,499 27,636,972 28,623,278 28,888,592 4.53% Capital Outlay 200,740 133,680 129,580 95,500 -28.56% Transfer to Library/Fire 6,873,022 2,746,234 2,746,234 3,105,000 13.06% Transfer to Cap Reserve - - - TOTAL GENERAL FUND 48,603,053 46,508,694 46,678,404 48,250,546 3.75% FIRE FUND 9,550,995 9,872,809 9,912,850 10,760,360 8.99% TOTAL GENERAL & FIRE EXPENSE 58,154,048 56,381,503 56,591,254 59,010,906 4.66% Page 2-13 General Fund Expenditures by Category Graph Expenditure Categories 2012-2013 2013-2014 2013-2014 2014-2015 % Bud 13 Actual Budget Projected Budget To Bud 14 Personnel & Benefits 14,857,792 15,991,808 15,179,312 16,161,454 1.1% Supplies 261,561 349,400 351,767 362,883 3.9% Other Services & Charges 26,409,938 27,287,572 28,271,511 28,525,709 4.5% Capital Outlay 200,740 133,680 129,580 95,500 -28.6% Interfund Transfers Out 6,873,022 2,746,234 2,746,234 3,105,000 13.1% Total General Fund 48,603,053 46,508,694 46,678,404 48,250,546 3.7% Fire Department Fund 9,550,995 9,872,809 9,912,850 10,760,360 9.0% Total General & Fire Fund 58,154,048 56,381,503 56,591,254 59,010,906 4.7% $0 $5 $10 $15 $20 Personnel & Benefits Interfund Transfers Out Other Services/ Charges/Sup… Capital Outlay Millions of Dollars Page 2-14 CITY OF PALM DESERT SUMMARY OF EXPENDITURES BY CATEGORY FISCAL YEAR 2014-2015 Personal Other Services Capital Department Services Supplies and Charges Outlay TOTAL General Fund: City Council 200,200 7,500 34,600 1,000 243,300 City Clerk 807,900 2,000 83,000 500 893,400 Elections 1,000 60,900 61,900 Legislative Advocacy 36,500 36,500 City Attorney 240,000 240,000 Legal Special Services 300,000 300,000 City Manager 975,830 3,200 22,390 - 1,001,420 Special Programs 331,788 500 87,800 500 420,588 Finance 1,972,000 3,000 44,670 - 2,019,670 Independent Audit 63,000 63,000 Human Resources 462,112 3,500 51,580 - 517,192 General Services 32,000 511,000 - 543,000 Information Technology 623,450 15,000 223,985 8,000 870,435 Unemployment Insurance - - Insurance 492,700 492,700 Interfund Transfers 3,105,000 3,105,000 Police Services - 22,733 18,632,226 - 18,654,959 Animal Regulation 243,006 243,006 St Light/Traffic Sfty - 10,000 234,000 - 244,000 Public Works- Admin 2,619,750 4,500 95,750 5,000 2,725,000 Public Works-Street Maintenance 2,257,977 17,000 369,500 - 2,644,477 Street Repairs & Maintenance 825,000 825,000 Corp. Yard - 65,500 - 65,500 Auto Fleet/Equipment 175,000 260,000 435,000 Public Bldg-Opr/Maint.234,800 20,500 242,700 - 498,000 Portola Community Center 65,755 65,755 NPDES-Storm Water Permit 76,000 76,000 Community Promotions 16,500 643,000 659,500 Marketing 202,250 200 781,780 984,230 Visitors Information Center 255,947 3,500 99,350 2,500 361,297 Building & Safety 1,679,500 2,000 141,075 - 1,822,575 Planning & Community Dev 1,896,550 4,300 70,260 - 1,971,110 Economic Development 899,000 1,000 94,600 1,000 995,600 Civic Center Park - 6,350 1,011,500 - 1,017,850 Park Maintenance 9,000 738,150 - 747,150 Landscape Services 742,400 2,600 1,000,432 1,000 1,746,432 Outside Agency Funding 660,000 660,000 GENERAL FUND TOTAL 16,161,454 362,883 31,630,709 95,500 48,250,546 FIRE DEPARTMENT FUND 10,760,360 10,760,360 TOTAL GENERAL & FIRE 16,161,454 362,883 42,391,069 95,500 59,010,906 Page 2-15 GENERAL FUND DEPARTMENTAL SUMMARY BY EXPENDITURE CATEGORY 2012-2013 2013-2014 2013-2014 2014-2015 Department/Description Actual Budget Projected Budget % Inc. City Council Personnel & Benefits 240,720 194,553 195,139 200,200 Supplies 7,899 7,500 7,500 7,500 Other Services & Charges 53,321 35,600 45,600 34,600 Capital Outlay 951 1,000 1,000 1,000 Total 302,891 238,653 249,239 243,300 1.9% City Clerk Personnel 809,305 845,996 777,375 807,900 Supplies 1,178 2,000 2,000 2,000 Other Services & Charges 59,975 92,000 104,000 83,000 Capital Outlay - 500 500 500 Total 870,458 940,496 883,875 893,400 -5.0% Elections Personnel - - - - Supplies 842 - - 1,000 Other Services & Charges 41,833 - - 60,900 Capital Outlay Total 42,675 - - 61,900 0.0% Legislative Advocacy Other Services & Charges 36,180 36,500 36,180 36,500 Capital Outlay Total 36,180 36,500 36,180 36,500 0.0% City Attorney Other Services & Charges 233,004 244,000 235,500 240,000 Capital Outlay Total 233,004 244,000 235,500 240,000 -1.6% Legal Special Services Other Services & Charges 347,326 335,000 310,000 300,000 Capital Outlay Total 347,326 335,000 310,000 300,000 -10.4% City Manager Personnel 793,070 1,033,270 913,300 975,830 Supplies 1,184 2,100 2,100 3,200 Other Services & Charges 23,885 23,185 32,379 22,390 Capital Outlay - - - - Total 818,139 1,058,555 947,779 1,001,420 -5.4% Page 2-16 GENERAL FUND DEPARTMENTAL SUMMARY BY EXPENDITURE CATEGORY 2012-2013 2013-2014 2013-2014 2014-2015 Department/Description Actual Budget Projected Budget % Inc. Special Programs Personnel 328,453 315,717 315,441 331,788 Supplies 618 500 500 500 Other Services & Charges 97,563 100,800 102,800 87,800 Capital Outlay - 500 500 500 Total 426,634 417,517 419,241 420,588 0.7% Finance Personnel 1,862,221 1,911,369 1,901,686 1,972,000 Supplies 2,995 2,000 3,000 3,000 Other Services & Charges 40,374 38,850 42,965 44,670 Capital Outlay Total 1,905,590 1,952,219 1,947,651 2,019,670 3.5% Independent Audit Personnel Supplies Other Services & Charges 47,856 63,000 55,000 63,000 Capital Outlay Total 47,856 63,000 55,000 63,000 0.0% Human Resources Personnel 431,035 449,181 413,687 462,112 Supplies 4,424 3,500 4,400 3,500 Other Services & Charges 46,821 49,030 46,500 51,580 Capital Outlay - 300 - - Total 482,280 502,011 464,587 517,192 3.0% General Services Personnel Supplies 26,459 35,000 31,000 32,000 Other Services & Charges 470,120 552,000 572,000 511,000 Capital Outlay 1,599 - - - Total 498,178 587,000 603,000 543,000 -7.5% Information Technology Personnel 566,266 607,478 569,550 623,450 Supplies 14,166 15,000 15,000 15,000 Other Services & Charges 179,226 194,439 200,739 223,985 Capital Outlay 12,859 2,000 2,000 8,000 Total 772,517 818,917 787,289 870,435 6.3% Page 2-17 GENERAL FUND DEPARTMENTAL SUMMARY BY EXPENDITURE CATEGORY 2012-2013 2013-2014 2013-2014 2014-2015 Department/Description Actual Budget Projected Budget % Inc. Unemployment Insurance Personnel 51,364 50,000 30,000 - Capital Outlay Total 51,364 50,000 30,000 - -100% Insurance Other Services & Charges 352,736 539,000 539,000 492,700 Capital Outlay Total 352,736 539,000 539,000 492,700 -8.6% Interfund Transfers Transfers Out 6,873,022 2,746,234 2,746,234 3,105,000 Total 6,873,022 2,746,234 2,746,234 3,105,000 13.1% Police Services Personnel - - - - Supplies 10,473 10,700 10,700 22,733 Other Services & Charges 16,508,361 17,381,906 17,922,152 18,632,226 Capital Outlay - - - - Total 16,518,834 17,392,606 17,932,852 18,654,959 7.3% Animal Regulation Other Services & Charges 239,864 250,606 250,606 243,006 Capital Outlay Total 239,864 250,606 250,606 243,006 -3.0% Traffic Safety Personnel Supplies 7,287 5,000 10,000 10,000 Other Services & Charges 236,306 234,000 270,000 234,000 Capital Outlay 1,465 24,380 24,380 - Total 245,058 263,380 304,380 244,000 -7.4% Public Works Administration Personnel 2,478,395 2,530,343 2,422,416 2,619,750 Supplies 2,378 4,500 4,500 4,500 Other Services & Charges 47,168 90,750 90,750 95,750 Capital Outlay 24,491 40,000 40,000 5,000 Total 2,552,432 2,665,593 2,557,666 2,725,000 2.2% Public Works-Street Maintenance Personnel 2,043,812 2,269,231 2,115,442 2,257,977 Supplies 9,824 17,000 17,000 17,000 Other Services & Charges 299,259 338,064 441,647 369,500 Capital Outlay 3,305 - - - Total 2,356,200 2,624,295 2,574,089 2,644,477 0.8% Page 2-18 GENERAL FUND DEPARTMENTAL SUMMARY BY EXPENDITURE CATEGORY 2012-2013 2013-2014 2013-2014 2014-2015 Department/Description Actual Budget Projected Budget % Inc. Public Works-Street Repairs & Maint. Other Services & Charges 1,657,187 1,275,000 1,377,319 825,000 Capital Outlay Total 1,657,187 1,275,000 1,377,319 825,000 -35.3% Corp. Yard Personnel Supplies - - - - Other Services & Charges 67,234 65,500 65,500 65,500 Capital Outlay 867 - - - Total 68,101 65,500 65,500 65,500 0.0% Equipment/Auto Fleet Personnel Supplies 123,940 175,000 175,000 175,000 Other Services & Charges 219,755 235,000 235,000 260,000 Capital Outlay - - - - Total 343,695 410,000 410,000 435,000 6.1% Public Building Operations & Maintenance Personnel 301,403 329,984 277,557 234,800 Supplies 16,032 20,500 20,500 20,500 Other Services & Charges 164,929 242,700 242,700 242,700 Capital Outlay - - - - Total 482,364 593,184 540,757 498,000 -16.0% Portola Community Center Personnel Supplies Other Services & Charges 72,370 67,755 67,755 65,755 Capital Outlay - - - - Total 72,370 67,755 67,755 65,755 -3.0% NPDES-Storm Water Permit Capital Outlay 61,913 60,000 60,000 76,000 Total 61,913 60,000 60,000 76,000 26.7% Community Promotions Personnel Supplies 10,650 16,500 16,500 16,500 Other Services & Charges 564,468 638,625 643,625 643,000 Capital Outlay - - - - Total 575,118 655,125 660,125 659,500 0.7% Marketing Personnel 183,839 196,647 191,583 202,250 Supplies 88 200 120 200 Other Services & Charges 777,349 760,030 793,002 781,780 Capital Outlay Total 961,276 956,877 984,705 984,230 2.9% Page 2-19 GENERAL FUND DEPARTMENTAL SUMMARY BY EXPENDITURE CATEGORY 2012-2013 2013-2014 2013-2014 2014-2015 Department/Description Actual Budget Projected Budget % Inc. Economic Development Personnel 569,408 663,907 614,000 899,000 Supplies - 1,500 500 1,000 Other Services & Charges 71,836 90,010 120,866 94,600 Capital Outlay - - - 1,000 Total 641,244 755,417 735,366 995,600 Building & Safety Personnel 1,409,844 1,535,601 1,514,754 1,679,500 Supplies 505 1,000 1,000 2,000 Other Services & Charges 107,591 89,225 115,375 141,075 Capital Outlay - - - - Total 1,517,940 1,625,826 1,631,129 1,822,575 12.1% Planning & Community Development Personnel 1,703,669 1,900,785 1,805,300 1,896,550 Supplies 1,471 3,050 3,784 4,300 Other Services & Charges 72,534 76,100 72,755 70,260 Capital Outlay 8,862 - - - Total 1,786,536 1,979,935 1,881,839 1,971,110 -0.4% Civic Center Park Maintenance Personnel - - - - Supplies 7,058 6,350 6,350 6,350 Other Services & Charges 869,672 920,360 927,101 1,011,500 Capital Outlay - - - - Total 876,730 926,710 933,451 1,017,850 9.8% Park Maintenance Personnel Supplies 7,068 12,000 12,000 9,000 Other Services & Charges 714,347 731,000 710,815 738,150 Capital Outlay - - - - Total 721,415 743,000 722,815 747,150 0.6% Landscaping Service Division Personnel 887,012 916,987 893,990 742,400 Supplies 1,444 5,000 5,000 2,600 Other Services & Charges 772,916 749,637 842,157 1,000,432 Capital Outlay - - - 1,000 Total 1,661,372 1,671,624 1,741,147 1,746,432 4.5% Visitor Information Center Personnel 197,976 240,759 228,092 255,947 Supplies 3,578 3,500 3,313 3,500 Other Services & Charges 89,366 117,900 94,723 99,350 Capital Outlay 9,826 5,000 1,200 2,500 Total 300,746 367,159 327,328 361,297 -1.6% Page 2-20 GENERAL FUND DEPARTMENTAL SUMMARY BY EXPENDITURE CATEGORY 2012-2013 2013-2014 2013-2014 2014-2015 Department/Description Actual Budget Projected Budget % Inc. Outside Agency Funding Other Services & Charges 827,206 630,000 665,000 660,000 Professional other 74,602 Total 901,808 630,000 665,000 660,000 4.8% TOTAL GENERAL FUND Personnel 14,857,792 15,991,808 15,179,312 16,161,454 1.1% Supplies 261,561 349,400 351,767 362,883 3.9% Other Services & Charges 26,409,938 27,287,572 28,271,511 28,525,709 4.5% Capital Outlay 200,740 133,680 129,580 95,500 -28.6% Transfers Out 6,873,022 2,746,234 2,746,234 3,105,000 13.1% Total 48,603,053 46,508,694 46,678,404 48,250,546 3.7% Fire Fund Personnel Supplies Other Services & Charges 9,550,995 9,872,809 9,912,850 10,760,360 9.0% Capital Outlay Total 9,550,995 9,872,809 9,912,850 10,760,360 9.0% TOTAL GENERAL & FIRE FUNDS Personnel 14,857,792 15,991,808 15,179,312 16,161,454 1.1% Supplies 261,561 349,400 351,767 362,883 3.9% Other Services & Charges 35,960,933 37,160,381 38,184,361 39,286,069 5.7% Capital Outlay 200,740 133,680 129,580 95,500 -28.6% Transfers Out 6,873,022 2,746,234 2,746,234 3,105,000 13.1% Total 58,154,048 56,381,503 56,591,254 59,010,906 4.7% Page 2-21 THIS PAGE INTENTIONALLY LEFT BLANK CITY COUNCIL CITY COUNCIL DEPARTMENT 4110 Program Narrative: The City Council, consisting of five City Council members, serves as the City's governing body. The Mayor is appointed from within the City Council for a one-year term. City Council Members are elected at-large for four-year terms, with elections held every two years. The City Council enacts City ordinances, establishes policies, represents the public, maintains intergovernmental relations, and exercises general oversight over the affairs of City government, the Successor Agency to the Redevelopment Agency, Finance Authority, Parking Authority, and Housing Authority. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 240,720 194,553 195,139 200,200 2.90% SUPPLIES 7,899 7,500 7,500 7,500 0.00% OTHER SERVICES 53,321 35,600 45,600 34,600 -2.81% CAPITAL OUTLAY 951 1,000 1,000 1,000 0.00% TOTALS:302,891 238,653 249,239 243,300 1.95% SIGNIFICANT CHANGES: No significant changes. 3DJH2-22 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 CITY COUNCIL DEPARTMENT 4110 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4110-410.10-10 MEETING COMPENSATION 155,586 114,750 114,750 114,750 110-4110-410.11-15 RETIREMENT CONTRIBUTION 30,641 30,464 30,464 35,300 110-4110-410.11-16 MEDICARE CONTRB-EMP 3,120 1,664 3,200 3,000 110-4110-410.11-17 RETIREE HEALTH - - - - 110-4110-410.11-20 INS PREM - LTD 401 400 400 400 110-4110-410.11-21 INS PREM - HEALTH 49,332 44,775 44,775 45,250 110-4110-410.11-24 INS PREM - LIFE 447 900 350 400 110-4110-410.11-25 WORKER'S COMPENSATION 1,193 1,600 1,200 1,100 110-4110-410.21-10 OFFICE SUPPLIES 1,014 1,500 1,500 1,500 110-4110-410.21-90 SUPPLIES OTHER 6,885 6,000 6,000 6,000 110-4110-410.30-90 PROF - OTHER 420 1,000 1,000 1,000 110-4110-410.31-15 MILEAGE REIMBURSEMENT 2,355 1,000 1,000 1,000 110-4110-410.31-20 CONF, SEMINARS, WORKSHOPS 9,851 15,000 15,000 15,000 110-4110-410.31-21 COMMITTEE CONFERENCES - 1,000 1,000 - 110-4110-410.31-25 LOCAL MEETINGS 12,442 13,000 13,000 13,000 110-4110-410.33-30 R/M-OFFICE EQUIPMENT - 200 200 200 110-4110-410.36-20 SUBSCRIPTIONS/PUBLICATION 297 500 500 500 110-4110-410.36-30 DUES 325 1,000 1,000 1,000 110-4110-410.36-50 TELEPHONES 2,403 2,400 2,400 2,400 110-4110-410.36-60 POSTAGE & FREIGHT 228 500 500 500 110-4110-410.38-80 CONTRIBUTION TO AGENCIES 25,000 - 10,000 - 110-4110-410.40-40 CAP-OFFICE EQUIPMENT 951 1,000 1,000 1,000 TOTAL CITY COUNCIL 302,891 238,653 249,239 243,300 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 999 CITY COUNCIL MEMBER 5550 AUTHORIZED PERSONNEL 3DJH2-23 CITY MANAGER CITY MANAGER DEPARTMENT 4130 Program Narrative: A City Council/City Manager form of government governs the City of Palm Desert. This effective system combines the strong political leadership of elected officials with the executive expertise of an appointed professional municipal manager. The City Manager, under the direction and control of the City Council, serves as the City's chief executive officer and oversees the coordination/ implementation of City Council-established policies and programs, including providing information to assist the Council with the decision-making process. The City Manager is responsible for enforcing all City laws/ordinances and verifying that all franchises, contracts, permits, and privileges granted by the City Council are faithfully observed. The City Manager has the authority to control, order, and give direction to all department heads and subordinate City employees, including appointment, removal, promotion, and demotion. The City Manager conducts studies and effects such administrative reorganization of offices/positions under his/her direction necessary for the efficient, effective, and economical conduct of City business. In addition to the duties of providing leadership, direction, and guidance to City departments, the City Manager performs several essential functions. These responsibilities include promptly responding to all citizen inquiries/requests, personnel management, preparation of the City's annual operating budget, and serving as Executive Director of the Palm Desert Redevelopment Agency. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 793,070 1,033,270 913,300 975,830 -5.56% SUPPLIES 1,184 2,100 2,100 3,200 52.38% OTHER SERVICES 23,885 23,185 32,379 22,390 -3.43% CAPITAL OUTLAY - - - - 0.00% TOTALS:818,139 1,058,555 947,779 1,001,420 -5.40% SIGNIFICANT CHANGES: A. Budget is decreased due to new hiring at lower step. B. Budget in line with prior year actuals and anticipated expenditures for the current year. 3DJH2-24 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 CITY MANAGER DEPARTMENT 4130 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4130-411.10-01 SALARIES-FULL TIME 572,793 701,536 650,000 663,130 A 110-4130-411.11-15 RETIREMENT CONTRIBUTION 137,054 183,414 175,000 204,000 110-4130-411.11-16 MEDICARE CONTRB-EMP 8,299 8,276 8,300 9,600 110-4130-411.11-17 RETIREE HEALTH - - - - 110-4130-411.11-20 INS PREM - LTD 3,840 5,527 3,900 5,300 110-4130-411.11-21 INS PREM - HEALTH 66,211 126,779 71,000 86,200 B 110-4130-411.11-24 INS PREM - LIFE 1,464 2,211 1,600 2,100 110-4130-411.11-25 WORKER'S COMPENSATION 3,409 5,527 3,500 5,500 110-4130-411.21-10 OFFICE SUPPLIES 129 100 100 200 110-4130-411.21-91 DISASTER/EMERG 1,055 2,000 2,000 3,000 110-4130-411.30-90 PROF - OTHER 10,390 - 11,244 - 110-4130-411.31-15 MILEAGE REIMBURSEMENT 806 500 500 - 110-4130-411.31-20 CONFERENCE/SEMINARS 6,104 14,300 12,300 13,000 110-4130-411.31-25 LOCAL MEETINGS 1,483 1,000 1,000 1,000 110-4130-411.36-30 DUES 1,640 3,545 3,545 3,550 110-4130-411.36-50 TELEPHONES 1,440 1,440 1,440 1,440 110-4130-411.36-60 POSTAGE & FREIGHT 275 400 350 400 110-4130-411.39-15 EMPLOYEE SAFETY 1,747 2,000 2,000 3,000 110-4130-411.40-40 CAP-OFFICE EQUIPMENT - - - - TOTAL CITY MANAGER 818,139 1,058,555 947,779 1,001,420 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 1 CITY MANAGER 1 1 1 129 RISK MANAGER 1 1 1 127 SR. MANAGEMENT ANALYST 1 1 1 127 SR. MANAGEMENT ANALYST OR 123 MANAGEMENT ANALYST II OR 120 MANAGEMENT ANALYST I 1 1 1 113 ADMINISTRATIVE SECRETARY 1 1 1 TOTAL 555 AUTHORIZED PERSONNEL 3DJH2-25 CITY ATTORNEY CITY ATTORNEY DEPARTMENT 4120 Program Narrative: The City Attorney reviews all ordinances, resolutions, agreements, and other legal documents, advises the City Council and staff on legal matters and represents the City in litigation. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 233,004 244,000 235,500 240,000 -1.64% CAPITAL OUTLAY - - - - 0.00% TOTALS:233,004 244,000 235,500 240,000 -1.64% SIGNIFICANT CHANGES: A. Increase reflects cost of living adjustment agreed to in contract. 3DJH2-26 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 CITY ATTORNEY DEPARTMENT 4120 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4120-411.30-15 PROF - LEGAL 233,004 244,000 235,500 240,000 A TOTAL CITY ATTORNEY 233,004 244,000 235,500 240,000 ADOPTED BUDGET BUDGETED FY 12-13 FY 13-14 Grade Title Full-Time Filled Full-Time Part-Time CONTRACT POSITION AUTHORIZED PERSONNEL 3DJH2-27 HUMAN RESOURCES HUMAN RESOURCES DEPARTMENT 4154 Program Narrative: The Human Resources Department provides and coordinates services and programs that assist the City in developing and maintaining a qualified, effective and diverse workforce. The Department provides all employment-related services to the City's management staff, employees and job applicants. The major functions performed by the Human Resources Department include: 1) Employee recruitment and selection testing, including examination development and administration; 2) Equal Employment Opportunity, including outreach recruitment and investigation of harassment and discrimination complaints; 3) Benefits coordination, including administration of the employee insurance and retirement benefit programs; 4) Employee relations, including labor negotiations; 5) Classification and compensation, including development and maintenance of job descriptions and compensation plans; and 6) Employee development, including coordination of City-wide employee and management training programs. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 431,035 449,181 413,687 462,112 2.88% SUPPLIES 4,424 3,500 4,400 3,500 0.00% OTHER SERVICES 46,821 49,030 46,500 51,580 5.20% CAPITAL OUTLAY - 300 - - -100.00% TOTALS:482,280 502,011 464,587 517,192 3.02% SIGNIFICANT CHANGES: No significant changes. 3DJH2-28 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 HUMAN RESOURCES DEPARTMENT 4154 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4154-415.10-01 SALARIES-FULL TIME 299,086 302,519 275,000 302,550 110-4154-415.11-15 RETIREMENT CONTRIBUTION 72,876 80,313 80,300 93,100 110-4154-415.11-16 MEDICARE CONTRB-EMP 4,325 4,387 4,387 4,500 110-4154-415.11-17 RETIREE HEALTH - - - - 110-4154-415.11-20 INS PREM - LTD 2,605 2,600 2,600 2,600 110-4154-415.11-21 INS PREM - HEALTH 49,939 56,040 49,000 56,040 110-4154-415.11-24 INS PREM - LIFE 840 949 900 949 110-4154-415.11-25 WORKER'S COMPENSATION 1,364 2,373 1,500 2,373 110-4154-415.21-10 OFFICE SUPPLIES 227 500 300 500 110-4154-415.21-90 SUPPLIES-OTHER 4,197 3,000 4,100 3,000 110-4154-415.30-15 PROF - LEGAL 4,688 - - - 110-4154-415.30-56 MEDICAL ANNUAL/NEW EMPLOY 2,274 2,000 2,000 2,000 110-4154-415.30-90 PROF - OTHER 5,173 5,500 5,200 5,500 110-4154-415.30-95 PROF-EMP RECOG PROGRAM 3,167 4,000 3,200 4,500 110-4154-415.31-15 MILEAGE REIMBURSEMENT 785 600 300 500 110-4154-415.31-20 CONFERENCE/SEMINARS 2,016 2,000 2,000 2,500 110-4154-415.31-21 CITY WIDE TRAINING 14,635 22,000 22,000 23,000 110-4154-415.31-25 LOCAL MEETINGS 8,455 9,000 9,000 9,500 110-4154-415.32-15 OTHER ADVERTISING 3,888 2,000 1,000 2,000 110-4154-415.33-30 R/M-OFFICE EQUIPMENT - - - 1,000 110-4154-415.36-20 SUBSCRIPTIONS/PUBLICATION 1,043 1,050 1,000 200 110-4154-415.36-50 TELEPHONE 480 480 500 480 110-4154-415.36-60 POSTAGE & FREIGHT 217 400 300 400 110-4154-415.40-40 CAP-OFFICE EQUIPMENT - 300 - - TOTAL HUMAN RESOURCES 482,280 502,011 464,587 517,192 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 139 HUMAN RESOURCES DIRECTOR or 131 HUMAN RESOURCES MANAGER 1 1 1 113 HUMAN RESOURCES TECHNICIAN 2 2 2 TOTAL 333 AUTHORIZED PERSONNEL 3DJH2-29 LEGAL SPECIAL SERVICES LEGAL SPECIAL SERVICES DEPARTMENT 4121 Program Narrative: This department represents the litigation costs on code violations, land issues, construction contracts and lawsuits filed against the City. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 347,326 335,000 310,000 300,000 -10.45% CAPITAL OUTLAY - - - - 0.00% TOTALS:347,326 335,000 310,000 300,000 -10.45% SIGNIFICANT CHANGES: A. Anticipated expenditure based on outstanding open cases. 3DJH2-30 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 LEGAL SPECIAL SERVICES DEPARTMENT 4121 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4121-411.30-15 PROF - LEGAL 347,326 290,000 290,000 275,000 A 110-4121-411.30-16 PROF-EMPLOYEE LAW SERVICE - 45,000 20,000 25,000 A TOTAL LEGAL SPECIAL SERVICES 347,326 335,000 310,000 300,000 3DJH2-31 LEGISLATIVE ADVOCACY LEGISLATIVE ADVOCACY DEPARTMENT 4112 Program Narrative: This component of the Community Services Division is responsible for monitoring and providing analysis of legislation introduced at both the State and Federal level as it relates to the City of Palm Desert. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 36,180 36,500 36,180 36,500 0.00% CAPITAL OUTLAY - - - - 0.00% TOTALS:36,180 36,500 36,180 36,500 0.00% SIGNIFICANT CHANGES: No significant changes. 3DJH2-32 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 LEGISLATIVE ADVOCACY DEPARTMENT 4112 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4112-410.30-90 PROF - OTHER 36,180 36,500 36,180 36,500 110-4112-410.31-20 CONF, SEMINARS, WORKSHOPS - - - - TOTAL LEGISLATIVE ADVOCACY 36,180 36,500 36,180 36,500 3DJH2-33 COMMUNITY SERVICE COMMUNITY SERVICE DEPARTMENT 4132 Program Narrative: The Community Services Division oversees administration of franchise agreements (i.e., cable and solid waste), special contracts such as the Portola Community Center leases, BLM and utilities; mobile home rent control; Community Development Block Grants; recycling administration and reporting; bus shelter program administration; special events; Community Gardens administration; City-wide cell phones and pagers; Youth Committee; Citizens on Patrol, and After School Programs. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 328,453 315,717 315,441 331,788 5.09% SUPPLIES 618 500 500 500 0.00% OTHER SERVICES 97,563 100,800 102,800 87,800 -12.90% CAPITAL OUTLAY - 500 500 500 0.00% TOTALS:426,634 417,517 419,241 420,588 0.74% SIGNIFICANT CHANGES: No significant changes. 3DJH2-34 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 COMMUNITY SERVICES DEPARTMENT 4132 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4132-411.10-01 SALARIES-FULL TIME 216,674 217,227 217,227 221,600 110-4132-411.10-02 SALARIES-OVERTIME 2,948 3,000 3,000 3,000 110-4132-411.11-15 RETIREMENT CONTRIBUTION 53,374 57,669 57,669 68,150 110-4132-411.11-16 MEDICARE CONTRB-EMP 1,570 3,150 3,150 3,300 110-4132-411.11-17 RETIREE HEALTH - - - - 110-4132-411.11-20 INS PREM - LTD 1,768 1,738 1,800 1,800 110-4132-411.11-21 INS PREM - HEALTH 50,140 30,500 30,500 31,500 110-4132-411.11-24 INS PREM - LIFE 615 695 695 700 110-4132-411.11-25 WORKER'S COMPENSATION 1,364 1,738 1,400 1,738 110-4132-411.21-10 OFFICE SUPPLIES 618 500 500 500 110-4132-411.30-62 COMMUNITY RECOGNITION 1,558 2,000 2,000 2,000 110-4132-411.30-90 PROF - OTHER 75,712 80,500 80,500 67,500 110-4132-411.31-15 MILEAGE REIMBURSEMENT 135 300 300 300 110-4132-411.31-20 CONFERENCE/SEMINARS 2,452 3,500 3,500 3,500 110-4132-411.31-25 LOCAL MEETINGS 1,549 1,500 1,500 1,500 110-4132-411.36-10 PRINTING / DUPLICATING 566 1,000 1,000 1,000 110-4132-411.36-20 SUBSCRIPTIONS/PUBLICATION 529 500 500 500 110-4132-411.36-30 DUES 45 1,000 1,000 1,000 110-4132-411.36-50 TELEPHONES 6,280 1,000 1,000 1,000 110-4132-411.36-60 POSTAGE & FREIGHT 1,480 1,500 1,500 1,500 110-4132-411.39-10 COMMUNITY GARDEN 7,257 8,000 10,000 8,000 110-4132-411.40-40 CAP-OFFICE EQUIPMENT - 500 500 500 TOTAL COMMUNITY SERVICES-ADMIN 426,634 417,517 419,241 420,588 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 137 DIR. OF SPECIAL PROGRAMS 1 1 1 113 ADMINISTRATIVE SECRETARY 1 1 1 104 OFFICE ASSISTANT II or 100 OFFICE ASSISTANT I 1 1 1 TOTAL 3 3 3 AUTHORIZED PERSONNEL 3DJH2-35 COMMUNITY PROMOTIONS COMMUNITY PROMOTIONS DEPARTMENT 4416 Program Narrative: Community Promotions, a component of the Marketing Division, administers City events and promotion of all community activities including 4th of July, the Golf Cart Parade, concerts and movies in the park, Veteran's Day, etc. Also included in this budget is the funding for the greater Palm Springs Convention and Visitors Bureau. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 10,650 16,500 16,500 16,500 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 564,468 638,625 643,625 643,000 0.69% CAPITAL OUTLAY - - - - 0.00% TOTALS:575,118 655,125 660,125 659,500 0.67% SIGNIFICANT CHANGES: No significant changes. 3DJH2-36 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 COMMUNITY PROMOTIONS DEPARTMENT 4416 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4416-414.10-02 SALARIES - OVERTIME 10,650 16,500 16,500 16,500 110-4416-414.30-61 COMMUNITY EVENTS 100,001 125,125 125,125 120,500 110-4416-414.30-62 COMMUNITY RECOGNITION 135,889 148,500 148,500 157,500 110-4416-414.32-20 PSDRCVB FUNDING 261,722 275,000 275,000 275,000 110-4416-414.36-81 COURTESY CARTS 66,856 90,000 95,000 90,000 TOTAL COMMUNITY PROMOTIONS 575,118 655,125 660,125 659,500 3DJH2-37 COMMUNITY SERVICE / CITY CLERK COMMUNITY SERVICE / CITY CLERK DEPARTMENT 4111 Program Narrative: City Clerk Operations provides general support for the City Council, preparation of City Council Meeting Agendas and Minutes, maintenance of official City records, monitoring of contracts for completeness and accuracy, responses to requests for information, supervision of records management, registering voters, and conducting municipal elections. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 809,305 845,996 777,375 807,900 -4.50% SUPPLIES 1,178 2,000 2,000 2,000 0.00% OTHER SERVICES 59,975 92,000 104,000 83,000 -9.78% CAPITAL OUTLAY - 500 500 500 0.00% TOTALS:870,458 940,496 883,875 893,400 -5.01% SIGNIFICANT CHANGES: A. Budget is decreased due to staff member retiring and position being reclassed to lower Grade from Office Assistant II to Clerical Assistant. B. Budget in line with prior year actuals and anticipated expenditures for the current year. 3DJH2-38 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 COMMUNITY SERVICE/CITY CLERK DEPARTMENT 4111 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4111-410.10-01 SALARIES-FULL TIME 555,909 563,773 530,000 529,000 A 110-4111-410.10-02 SALARIES-OVERTIME 136 500 200 500 110-4111-410.11-15 RETIREMENT CONTRIBUTION 135,018 149,670 135,000 162,000 110-4111-410.11-16 MEDICARE CONTRB-EMP 8,064 8,175 8,175 7,700 110-4111-410.11-17 RETIREE HEALTH - - - - 110-4111-410.11-20 INS PREM - LTD 4,597 4,476 4,400 4,300 110-4111-410.11-21 INS PREM - HEALTH 101,041 113,200 95,000 98,700 110-4111-410.11-24 INS PREM - LIFE 1,557 1,791 1,600 1,700 110-4111-410.11-25 WORKER'S COMPENSATION 2,983 4,411 3,000 4,000 110-4111-410.21-10 OFFICE SUPPLIES 1,178 2,000 2,000 2,000 110-4111-410.30-60 VOLNTR REC/SPECIAL EVENTS 582 1,000 1,000 1,000 110-4111-410.30-63 COMMITTEE/COMMISSION 8,625 22,000 22,000 13,000 B 110-4111-410.30-90 PROF - OTHER 12,073 14,000 26,000 14,000 110-4111-410.31-15 MILEAGE REIMBURSEMENT 145 500 500 500 110-4111-410.31-20 CONF, SEMINARS, WORKSHOPS 3,180 4,500 4,500 4,500 110-4111-410.31-25 LOCAL MEETINGS 227 600 600 600 110-4111-410.32-10 REQ. LEGAL ADVERTISING 28,474 40,000 40,000 40,000 110-4111-410.33-30 R/M-OFFICE EQUIPMENT 189 1,000 1,000 1,000 110-4111-410.36-10 PRINTING / DUPLICATING 554 1,000 1,000 1,000 110-4111-410.36-20 SUBSCRIPTIONS/PUBLICATION 809 1,000 1,000 1,000 110-4111-410.36-30 DUES 994 1,800 1,800 1,800 110-4111-410.36-40 FILING FEES 102 100 100 100 110-4111-410.36-50 TELEPHONES 480 500 500 500 110-4111-410.36-60 POSTAGE & FREIGHT 3,541 4,000 4,000 4,000 110-4111-410.40-40 CAP-OFFICE EQUIPMENT - 500 500 500 TOTAL COMMUNITY SERVICE/CITY CLERK 870,458 940,496 883,875 893,400 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 139 CITY CLERK 1 1 1 118 DEPUTY CITY CLERK 1 1 1 113 ADMINISTRATIVE SECRETARY (City Council)111 113 RECORDS TECHNICIAN 1 1 1 104 OFFICE ASSISTANT II or 100 OFFICE ASSISTANT I 2 2 1 90 CLERICAL ASSISTANT 0 0 1 TOTAL 666 AUTHORIZED PERSONNEL 3DJH2-39 ELECTIONS ELECTIONS DEPARTMENT 4114 Program Narrative: The City of Palm Desert General Municipal Elections are conducted in November of even-numbered years. The next election will be held in November 2014. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES 842 - - 1,000 100.00% OTHER SERVICES 41,833 - - 60,900 100.00% CAPITAL OUTLAY - - - - 0.00% TOTALS:42,675 - - 61,900 100.00% SIGNIFICANT CHANGES: A. Election scheduled for November 2014. 3DJH2-40 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 ELECTIONS DEPARTMENT 4114 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4114-410.21-10 OFFICE SUPPLIES 842 - - 1,000 A 110-4114-410.30-90 PROF - OTHER 41,595 - - 60,000 A 110-4114-410.31-25 LOCAL MEETINGS 21 - - 400 A 110-4114-410.32-10 REQ. LEGAL ADVERTISING 217 - - 500 A TOTAL ELECTIONS 42,675 - - 61,900 3DJH2-41 FINANCE FINANCE DEPARTMENT 4150 Program Narrative: The Finance Department provides the services of monitoring the various financial related areas which are essential to the City and Successor Agency to the Redevelopment Agency operations. Areas include revenue receipts (e.g. taxes, fees, assessments), disbursements and accounts payable transactions, operational budget, cash management and investments, payroll, general ledger and accounting records, financial reports, annual audits, debt-service obligations, special-assessment accounting, business licensing processing, and Successor Agency accounting. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 1,862,221 1,911,369 1,901,686 1,972,000 3.17% SUPPLIES 4,207 2,000 3,000 3,000 50.00% OTHER SERVICES 39,162 38,850 42,965 44,670 14.98% CAPITAL OUTLAY - - - - 0.00% TOTALS:1,905,590 1,952,219 1,947,651 2,019,670 3.46% SIGNIFICANT CHANGES: No significant changes. 3DJH2-42 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 FINANCE DEPARTMENT 4150 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4150-415.10-01 SALARIES-FULL TIME 1,281,392 1,292,226 1,292,226 1,293,600 110-4150-415.10-02 SALARIES-OVERTIME 645 1,200 1,200 1,200 110-4150-415.11-15 RETIREMENT CONTRIBUTION 311,795 343,060 343,060 397,900 110-4150-415.11-16 MEDICARE CONTRB-EMP 15,861 18,441 15,000 19,000 110-4150-415.11-17 RETIREE HEALTH - - - - 110-4150-415.11-20 INS PREM - LTD 10,619 10,174 10,500 10,600 110-4150-415.11-21 INS PREM - HEALTH 232,351 235,198 230,000 238,500 110-4150-415.11-24 INS PREM - LIFE 3,592 4,070 3,700 4,200 110-4150-415.11-25 WORKER'S COMPENSATION 5,966 7,000 6,000 7,000 110-4150-415.21-10 OFFICE SUPPLIES 4,207 2,000 3,000 3,000 110-4150-415.31-15 MILEAGE REIMBURSEMENT 211 500 400 500 110-4150-415.31-20 CONFERENCE/SEMINARS 1,193 1,000 1,000 1,000 110-4150-415.31-25 LOCAL MEETINGS 350 250 400 250 110-4150-415.36-10 PRINTING / DUPLICATING 15,123 15,000 18,745 19,000 110-4150-415.36-20 SUBSCRIPTIONS/PUBLICATION 2,199 2,600 2,600 2,800 110-4150-415.36-30 DUES 845 1,000 1,000 800 110-4150-415.36-50 TELEPHONE 1,320 1,000 1,320 1,320 110-4150-415.36-60 POSTAGE & FREIGHT 17,921 17,500 17,500 19,000 TOTAL FINANCE 1,905,590 1,952,219 1,947,651 2,019,670 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 145 FINANCE DIRECTOR/TREASURER 1 1 1 135 ASSISTANT FINANCE DIRECTOR 1 1 1 127 DEPUTY CITY TREASURER 1 1 1 127 SENIOR FINANCIAL ANALYST 1 1 1 123 MANAGEMENT ANALYST II or 120 MANAGEMENT ANALYST I 1 1 1 118 ACCOUNTING TECHNICIAN II 4 4 4 113 ADMINISTRATIVE SECRETARY 1 1 1 107 SR. OFFICE ASSIST-BUS. LICENSE 1 1 1 104 OFFICE ASSISTANT II or 100 OFFICE ASSISTANT I 1 1 1 TOTAL 12 12 12 AUTHORIZED PERSONNEL 3DJH2-43 INDEPENDENT AUDIT INDEPENDENT AUDIT DEPARTMENT 4151 Program 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 the City's Comprehensive Annual Financial Report. In addition, the auditors perform special audits on State and Federal required single audit compliance, franchise audits and any other audit directed by either City Council or staff. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 47,856 63,000 55,000 63,000 0.00% CAPITAL OUTLAY - - - - 0.00% TOTALS:47,856 63,000 55,000 63,000 0.00% SIGNIFICANT CHANGES: No significant changes. 3DJH2-44 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 INDEPENDENT AUDIT DEPARTMENT 4151 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4151-415.30-20 PROF-ACCOUNTING/AUDITING 47,856 63,000 55,000 63,000 TOTAL INDEPENDENT AUDIT 47,856 63,000 55,000 63,000 3DJH2-45 GENERAL SERVICES GENERAL SERVICES DEPARTMENT 4159 Program Narrative: General Services provides support for citywide services consumed by all City departments. Services include copy machine costs, office supplies, telephone, citywide membership dues like CVAG and SCAG, processing of purchase orders and buying new furniture and fixed assets for the departments. The program also includes the citywide sales tax report and audit services. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 10,430 - 29,000 30,000 100.00% SUPPLIES 26,459 35,000 31,000 32,000 -8.57% OTHER SERVICES 461,289 552,000 543,000 481,000 -12.86% CAPITAL OUTLAY - - - - 0.00% TOTALS:498,178 587,000 603,000 543,000 -7.50% SIGNIFICANT CHANGES: A. Additional PERS contribution for retired employees. B. Budget in line with prior year actuals and anticipated expenditures for the current year. 3DJH2-46 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 GENERAL SERVICES DEPARTMENT 4159 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4159-415.11-15 RETIREMENT CONTRIBUTION 10,430 - 29,000 30,000 A 110-4159-415.21-10 OFFICE SUPPLIES 12,690 17,000 16,000 17,000 110-4159-415.21-90 SUPPLIES-OTHER 13,769 18,000 15,000 15,000 110-4159-415.30-90 PROF - OTHER 89,103 35,000 35,000 68,800 B 110-4159-415.33-30 R/M-OFFICE EQUIPMENT 2,856 - - - 110-4159-415.34-20 OFFICE EQUIPMENT-RENTAL 62,003 68,000 65,000 68,000 110-4159-415.36-10 PRINTING / DUPLICATING 5,783 10,000 8,000 8,400 110-4159-415.36-30 DUES 212,635 241,000 241,000 241,800 110-4159-415.36-48 SB2557/County Admin Fees 57,757 159,000 159,000 59,000 B 110-4159-415.36-50 TELEPHONE 31,152 39,000 35,000 35,000 TOTAL GENERAL SERVICES 498,178 587,000 603,000 543,000 3DJH2-47 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY DEPARTMENT 4190 Program Narrative: The Information Technology Division is responsible for overseeing all of the City's personnel computers, IBM AS400 mini computer system, ethernet network, printers, problem solving, telephone system optical imaging system, geographical information system (GIS), City E-gov website, hardware and software maintenance contracts, and acquisition/setup of all computer hardware and software. The Information Technology Division's vision is to incorporate technology that will enhance employee productivity, increase public access to City services, and help accomplish our mission of providing access to, maintenance of, and protection of the City's digital infrastructure. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 566,266 607,478 569,550 623,450 2.63% SUPPLIES 14,166 15,000 15,040 15,000 0.00% OTHER SERVICES 179,226 194,439 200,699 223,985 15.20% CAPITAL OUTLAY 12,859 2,000 2,000 8,000 300.00% TOTALS:772,517 818,917 787,289 870,435 6.29% SIGNIFICANT CHANGES: A. Budget increase due to updating system software and licenses. 3DJH2-48 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 INFORMATION TECHNOLOGY DEPARTMENT 4190 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4190-415.10-01 SALARIES-FULL TIME 383,395 397,333 385,000 407,700 110-4190-415.10-02 SALARIES-OVERTIME - 250 250 250 110-4190-415.11-15 RETIREMENT CONTRIBUTION 93,609 105,484 93,000 125,400 110-4190-415.11-16 MEDICARE CONTRB-EMP 5,594 5,761 5,600 6,000 110-4190-415.11-17 RETIREE HEALTH - - - - 110-4190-415.11-20 INS PREM - LTD 3,376 3,400 3,400 3,400 110-4190-415.11-21 INS PREM - HEALTH 77,168 91,603 79,000 77,000 110-4190-415.11-24 INS PREM - LIFE 1,079 1,247 1,200 1,300 110-4190-415.11-25 WORKER'S COMPENSATION 2,045 2,400 2,100 2,400 110-4190-415.21-20 SUPPLIES-COMPUTER 14,166 15,000 15,040 15,000 110-4190-415.31-15 MILEAGE REIMBURSEMENT 274 250 250 500 110-4190-415.31-20 CONFERENCE/SEMINARS 1,168 1,000 1,040 1,500 110-4190-415.33-60 R&M-COMPUTER 145,929 169,289 169,289 197,800 A 110-4190-415.36-20 SUBSCRIPTIONS/PUBLICATION 6,241 400 6,620 400 110-4190-415.36-30 DUES - 500 500 500 110-4190-415.36-50 TELEPHONE 25,614 23,000 23,000 23,285 110-4190-415.40-40 CAP-OFFICE EQUIPMENT 12,859 2,000 2,000 8,000 TOTAL INFORMATION TECHNOLOGY 772,517 818,917 787,289 870,435 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 135 INFORMATION SYSTEMS MANAGER 1 1 1 114 INFORMATION SYSTEMS TECHNICIAN 2 2 2 114 GIS SPECIALIST 1 1 1 TOTAL 4 4 4 AUTHORIZED PERSONNEL 3DJH2-49 UNEMPLOYMENT INSURANCE UNEMPLOYMENT INSURANCE DEPARTMENT 4191 Program Narrative: The City of Palm Desert pays the actual cost of unemployment to the State of California for terminated employees. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 51,364 50,000 30,000 - -100.00% SUPPLIES - - - - 0.00% OTHER SERVICES - - - - 0.00% CAPITAL OUTLAY - - - - 0.00% TOTALS:51,364 50,000 30,000 - -100.00% SIGNIFICANT CHANGES: A. Unemployment benefits have expired for those employees receiving the benefit. 3DJH2-50 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 UNEMPLOYMENT INSURANCE DEPARTMENT 4191 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4191-419.11-26 UNEMPLOYMENT INSURANCE 51,364 50,000 30,000 - A TOTAL UNEMPLOYMENT INSURANCE 51,364 50,000 30,000 - 3DJH2-51 INSURANCE INSURANCE DEPARTMENT 4192 Program Narrative: The insurance program provides for citywide insurance coverage of property damage (fire and theft), general liability insurance, surety bonds on employees, and claims administration. General liability coverage is provided by Southern California Joint Powers Agency for coverage from $10,000 to $50 million. Claims administration includes payment of investigator, claims tracking, attorney costs and settlement of claims. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 352,736 539,000 539,000 492,700 -8.59% CAPITAL OUTLAY - - - - 0.00% TOTALS:352,736 539,000 539,000 492,700 -8.59% SIGNIFICANT CHANGES: A. Budget in line with prior year actuals and anticipated expenditures for the current year. 3DJH2-52 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 INSURANCE DEPARTMENT 4192 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4192-419.37-10 LIAB & PROPERTY DAMAGE 286,438 450,000 450,000 425,000 A 110-4192-419.37-20 FIRE & CONTENTS COVERAGE 60,639 82,300 82,300 61,000 110-4192-419.37-30 SURETY BOND PREMIUM 5,659 6,700 6,700 6,700 TOTAL INSURANCE 352,736 539,000 539,000 492,700 3DJH2-53 INTERFUND TRANSFERS OUT INTERFUND TRANSFERS OUT DEPARTMENT 4199 Program Narrative: This represents transfers to other funds for the purpose of covering expenditures. The General Fund will be transferring funds to the County Library to cover the difference in cost between taxes collected less the State's Education transfer. In addition, the Prop. A Fire Tax fund will require a transfer to meet the fund's shortfall of revenue versus expenditure. In past years, the General Fund has transferred funds to the Year 2000 plan to accumulate funds for various capital project plans. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 6,873,022 2,746,234 2,746,234 3,105,000 13.06% CAPITAL OUTLAY - - - - 0.00% TOTALS:6,873,022 2,746,234 2,746,234 3,105,000 13.06% SIGNIFICANT CHANGES: A. Budget reflects the transfer of $80,000 to the AIPP Fund for staffing, $75,000 will be transferred to the various Landscaping and Lighting Districts to cover the City's share and shortages, $2,000,000 to the Fire fund, $680,000 to the Aquatic Center to cover shortage, $220,000 to the Equipment replacement fund, and $50,000 to Building Maintenance fund. The City is not funding the Retiree Health Stipend Program, which has sufficient funds to meet its liability. 3DJH2-54 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 INTERFUND TRANSFERS OUT DEPARTMENT 4199 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4199-499.50-10 INTERFUND OP TR OUT 6,873,022 2,746,234 2,746,234 3,105,000 A TOTAL INTERFUND TRANSFERS 6,873,022 2,746,234 2,746,234 3,105,000 3DJH2-55 OUTSIDE AGENCY FUNDING OUTSIDE AGENCY FUNDING DEPARTMENT 4800 Program Narrative: The Charitable Contributions Program provides assistance for non-profit agencies or groups that provide charitable, public benefit, public welfare or educational services to residents of Palm Desert. The City has a committee which meets in May of each year to discuss which entities will be granted funds for the next fiscal year. Each Agency is required to fill out an application in order to be considered by the committee. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 827,206 630,000 665,000 660,000 4.76% CAPITAL OUTLAY - - - - 0.00% TOTALS:827,206 630,000 665,000 660,000 4.76% SIGNIFICANT CHANGES: A. Based on committee's recommendations. 3DJH2-56 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 OUTSIDE AGENCY FUNDING DEPARTMENT 4800 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4800-454.38-75 BUSINESS ENHANCE LOAN PRG 40,000 - - - 110-4800-454.38-80 CNTRB-VARIOUS AGENCIES 124,500 155,000 175,000 170,000 110-4800-454.38-81 CNTRB-SCHOOLS 18,500 - - - 110-4800-454.38-84 ANIMAL RESOURSE ADOPT - 20,000 - - 110-4800-454.38-85 CNTRB-MUSEUM 223,891 50,000 60,000 60,000 110-4800-454.38-91 CNTRB-YMCA/YOUTH 60,000 35,000 60,000 60,000 110-4800-454.38-92 AFTER SCHOOL PROGRAM 150,000 150,000 150,000 150,000 110-4800-454.38-93 CNTRB-SENIOR CENTER 210,315 220,000 220,000 220,000 110-4800-454.38-92 PROF-OTHERS - - - - TOTAL OUTSIDE AGENCY FUNDING 827,206 630,000 665,000 660,000 A 3DJH2-57 POLICE SERVICES POLICE SERVICES DEPARTMENT 4210 Program Narrative: The Police Services program provides for law enforcement and public safety within the City of Palm Desert by contracting with Riverside County Sheriff's Department for patrol, traffic, investigations, school resources, crime prevention, bike patrol and communications services. In addition, the program provides crossing guards next to schools. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES 10,473 10,700 10,700 22,733 112.46% OTHER SERVICES 16,508,361 17,381,906 17,922,152 18,632,226 7.19% CAPITAL OUTLAY - - - - 0.00% TOTALS:16,518,834 17,392,606 17,932,852 18,654,959 7.26% SIGNIFICANT CHANGES: A. Budget represents the Riverside County anticipated cost for law enforcement as presented by the County. 3DJH2-58 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 POLICE SERVICES DEPARTMENT 4210 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4210-422.21-70 SPLY-AUTOMOTIVE-GAS 10,473 10,700 10,700 22,733 110-4210-422.30-40 PROF-POLICE SERVICE CNTR 16,356,902 17,258,406 17,750,000 18,464,000 A 110-4210-422.30-42 PROF-POLICE SRV CNTR CONT 64,354 40,000 50,152 40,000 110-4210-422.30-60 CITIZENS ON PATROL 16,523 19,000 50,000 19,000 110-4210-422.30-90 CROSSING GUARD 32,290 34,500 34,000 21,887 110-4210-422.30-92 PROF-CAL ID - - - 49,949 110-4210-422.33-40 R/M-MOTOR VEHICLES-FLEET 38,292 30,000 38,000 37,390 110-4210-422.40-45 CAP-MACHINERY & EQUIPMENT - - - - TOTAL POLICE SERVICES 16,518,834 17,392,606 17,932,852 18,654,959 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Rate Title Full-Time Filled Full-Time Part-Time CONTRACT EMPLOYEES: $108.96 SHERIFF LIEUTENANT 1 1 1 $96.18 SHERIFF SERGEANT 3 3 3 $96.18 SHERIFF SERGEANT-TRAFFIC 1 1 1 $125.17 CANINE OFFICER 1 1 1 $146.25 SHERIFF DEPUTIES 36 36 36 $146.25 TRAFFIC DEPUTIES COMMERCIAL 3 3 1 $146.25 BURGLARY SUPPRESSION 0 0 2 $125.17 SPECIAL ENFORCEMENT TEAM 8 8 8 $125.17 SHERIFF MOTOR DEPUTIES 8 8 8 $81.09 SCHOOL RESOURCE OFFICER 2 2 2 $81.09 NARCOTICS OFFICER 1 1 1 $81.09 GANG TASK FORCE OFFICER 1 1 1 $46.27 COMMUNITY SERVICE OFFICER II 9 9 9 TOTAL 74 74 74 Positions -support services Included in Deputy sheriff supported rate SHERIFF LIEUTENANT 2.13 SHERIFF SERGEANT 9.04 SHERIFF INVESTIGATORS 8.03 CSO 3.03 SSO 1.25 ACCOUNTING 2.19 CRIME ANALYST 0.52 FORENSIC TECH 0.66 OFFICE ASSISTANTS 4.89 TOTAL SUPPORT STAFF 31.74 TOTAL CONTRACT SUPPORT 105.74 AUTHORIZED PERSONNEL 3DJH2-59 PUBLIC WORKS-ADMINISTRATION PUBLIC WORKS ADMINISTRATION DEPARTMENT 4300 Program Narrative: The Public Works Department provides for the management of all Public Works functions. Areas include project management, engineering, construction inspection, traffic, public area maintenance, landscape, contract management, engineering certification, and surveys. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 2,478,395 2,530,343 2,422,416 2,619,750 3.53% SUPPLIES 2,378 4,500 4,500 4,500 0.00% OTHER SERVICES 47,168 90,750 90,750 95,750 5.51% CAPITAL OUTLAY 24,491 40,000 40,000 5,000 -87.50% TOTALS:2,552,432 2,665,593 2,557,666 2,725,000 2.23% SIGNIFICANT CHANGES: No significant changes. 3DJH2-60 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 PUBLIC WORKS ADMINISTRATION DEPARTMENT 4300 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4300-413.10-01 SALARIES-FULL TIME 1,725,992 1,699,614 1,650,000 1,712,150 110-4300-413.10-02 SALARIES-OVERTIME 988 500 500 500 110-4300-413.11-15 RETIREMENT CONTRIBUTION 418,307 451,213 435,000 526,700 110-4300-413.11-16 MEDICARE CONTRB-EMP 25,075 24,644 24,644 25,300 110-4300-413.11-17 RETIREE HEALTH - - - - 110-4300-413.11-20 INS PREM - LTD 14,373 14,272 14,272 15,000 110-4300-413.11-21 INS PREM - HEALTH 271,724 314,291 275,000 314,300 110-4300-413.11-24 INS PREM - LIFE 4,806 5,709 5,000 5,700 110-4300-413.11-25 WORKER'S COMPENSATION 17,130 20,100 18,000 20,100 110-4300-413.21-10 OFFICE SUPPLIES 2,072 3,500 3,500 3,500 110-4300-413.21-90 SUPPLIES-OTHER 306 1,000 1,000 1,000 110-4300-413.30-10 PROF-ARCHITECTURAL/ENG 3,595 20,000 20,000 19,500 110-4300-413.30-90 PROF - OTHER 7,651 20,000 20,000 15,000 110-4300-413.31-15 MILEAGE REIMBURSEMENT 1,114 1,000 1,000 1,000 110-4300-413.31-20 CONF, SEMINARS, WORKSHOPS 11,158 14,000 14,000 14,000 110-4300-413.31-25 LOCAL MEETINGS 1,049 2,000 2,000 2,000 110-4300-413.33-30 R/M-OFFICE EQUIPMENT 209 2,000 2,000 2,000 110-4300-413.36-10 PRINTING / DUPLICATING 940 1,000 1,000 1,000 110-4300-413.36-20 SUBSCRIPTIONS/PUBLICATION 1,443 1,000 1,000 8,500 110-4300-413.36-30 DUES 5,803 8,000 8,000 11,000 110-4300-413.36-50 TELEPHONE 9,645 12,500 12,500 12,500 110-4300-413.36-60 POSTAGE & FREIGHT 1,167 2,000 2,000 2,000 110-4300-413.39-15 EMPLOYEE SAFETY BOOTS 3,394 7,250 7,250 7,250 110-4300-413.40-40 CAP-MACHINERY & EQUIPMENT 24,491 40,000 40,000 5,000 TOTAL PUBLIC WORKS ADMINISTRATION 2,552,432 2,665,593 2,557,666 2,725,000 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 145 DIRECTOR OF PUBLIC WORKS 1 1 1 139 CITY ENGINEER 1 1 1 130 TRANSPORTATION ENGINEER 1 1 1 130 SR. ENGINEER/CITY SURVEYOR 1 1 1 129 SR. ENGINEER or 127 ASSOCIATE ENGINEER 1 1 1 127 PROJECT ADMINISTRATOR 1 1 1 125 ASSISTANT ENGINEER 1 1 1 121 PROJECT COORDINATOR 1 1 1 120 PUBLIC WORKS INSPECTOR II or 118 PUBLIC WORKS INSPECTOR I 3 3 3 113 ACCOUNTING TECHNICIAN (PW)1 1 1 113 ADMINISTRATIVE SECRETARY 1 1 1 113 CAPITAL IMPROV PROJECT TECH 1 1 1 104 OFFICE ASSISTANT II or 100 OFFICE ASSISTANT I 1 1 1 90 CLERICAL ASSISTANT 1 1 1 TOTAL 16 16 16 AUTHORIZED PERSONNEL 3DJH2-61 STREET MAINTENANCE STREET MAINTENANCE DEPARTMENT 4310 Program Narrative: The Street Maintenance division is responsible for all maintenance work along public streets. Areas include street sweeping, crack sealing, pot hole repairs, sign installation and curb painting. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 2,043,812 2,269,231 2,115,442 2,257,977 -0.50% SUPPLIES 9,824 17,000 17,000 17,000 0.00% OTHER SERVICES 299,259 338,064 441,647 369,500 9.30% CAPITAL OUTLAY 3,305 - - - 0.00% TOTALS:2,356,200 2,624,295 2,574,089 2,644,477 0.77% SIGNIFICANT CHANGES: A. Decrease is due to anticipated vacancy that may not be filled resulting in a reduction in number of allocated positions. 3DJH2-62 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 STREET MAINTENANCE DEPARTMENT 4310 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4310-433.10-01 SALARIES-FULL TIME 1,271,630 1,408,918 1,310,000 1,381,100 A 110-4310-433.10-02 SALARIES-OVERTIME 71,240 50,000 50,000 50,000 110-4310-433.11-15 RETIREMENT CONTRIBUTION 311,227 387,314 360,000 424,800 110-4310-433.11-16 MEDICARE CONTRB-EMP 17,875 21,154 20,000 20,000 110-4310-433.11-17 RETIREE HEALTH - - - - 110-4310-433.11-20 INS PREM - LTD 11,707 11,442 11,442 15,000 110-4310-433.11-21 INS PREM - HEALTH 341,478 368,326 345,000 345,000 A 110-4310-433.11-24 INS PREM - LIFE 3,741 4,577 4,000 4,577 110-4310-433.11-25 WORKER'S COMPENSATION 14,914 17,500 15,000 17,500 110-4310-433.21-40 SUPPLIES-UNIFORM RENTALS 6,398 12,000 12,000 12,000 110-4310-433.21-80 SMALL TOOLS/EQUIPMENT 3,426 5,000 5,000 5,000 110-4310-433.31-15 MILEAGE REIMBURSEMENT 273 300 300 300 110-4310-433.31-20 CONF, SEMINARS, WORKSHOPS 4,207 5,000 5,000 5,000 110-4310-433.31-25 LOCAL MEETINGS 1,420 2,000 2,000 2,000 110-4310-433.33-20 R/M - STREET 226,995 250,000 250,000 250,000 110-4310-433.34-30 CONSTRUCTION EQUIPMENT 6,767 6,500 6,500 7,500 110-4310-433.35-10 UTILITIES-WATER 2,097 4,000 4,000 4,000 110-4310-433.36-50 TELEPHONE 1,782 7,000 7,000 9,000 110-4310-433.39-10 HOLIDAY DECORATIONS 47,356 48,264 151,847 76,700 110-4310-433.39-15 GRAFFITI PROGRAM 8,362 15,000 15,000 15,000 110-4310-433.40-45 CAP-MACHINERY & EQUIPMENT 3,305 - - - TOTAL STREET MAINTENANCE 2,356,200 2,624,295 2,574,089 2,644,477 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 130 MAINTENANCE SERVICES MANAGER 1 1 1 121 STREETS MAINTENANCE SUPERVISOR 1 1 1 121 TRAFFIC SIGNAL SPECIALIST 1 1 1 118 TRAFFIC SIGNAL TECHNICIAN II 1 1 1 118 ENGINEERING TECHNICIAN II or 113 ENGINEERING TECHNICIAN I 1 1 0 111 SENIOR MAINTENANCE WORKER 2 2 2 111 TRAFFIC SIGNAL TECHNICIAN I 0 0 1 109 EQUIPMENT OPERATOR I 3 3 3 106 MAINTENANCE WORKER II or 101 MAINTENANCE WORKER I 7 7 7 87 LABORER 2 2 2 TOTAL 19 19 19 AUTHORIZED PERSONNEL 3DJH2-63 CIVIC CENTER PARK MAINTENANCE CIVIC CENTER PARK MAINTENANCE DEPARTMENT 4610 Program Narrative: This Division provides for the maintenance of Civic Center Park. Maintenance includes water, electric and sewer, water pumps, sprinklers, lagoon cleaning and building maintenance. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES 7,058 6,350 6,350 6,350 0.00% OTHER SERVICES 869,672 920,360 927,101 1,011,500 9.90% CAPITAL OUTLAY - - - - 0.00% TOTALS:876,730 926,710 933,451 1,017,850 9.83% SIGNIFICANT CHANGES: A. Contract cost for park patrol and custodial services with Desert Recreation District. B. Cost of contracted landscaping services for the Civic Center Park. 3DJH2-64 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 CIVIC CENTER PARK MAINTENANCE DEPARTMENT 4610 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4610-453.21-90 SUPPLIES-OTHER 7,058 6,350 6,350 6,350 110-4610-453.30-92 CONTRACTING 353,143 400,000 400,000 425,000 A 110-4610-453.33-10 R/M-BUILDINGS 9,784 12,500 12,500 12,500 110-4610-453.33-20 R/M-LANDSCAPING SERVICE 290,045 255,860 262,601 303,000 B 110-4610-453.33-21 R/M-CIVIC CENTER PARK 32,289 50,000 50,000 48,000 110-4610-453.33-71 TRI-CITIES SPORT FACILITY 56,636 67,000 67,000 88,000 110-4610-453.35-10 UTILITIES-WATER 32,004 40,000 40,000 40,000 110-4610-453.35-14 UTILITIES-ELECTRIC 95,771 95,000 95,000 95,000 TOTAL CIVIC CENTER PARK MAINTENANCE 876,730 926,710 933,451 1,017,850 3DJH2-65 PARK MAINTENANCE PARK MAINTENANCE DEPARTMENT 4611 Program Narrative: The Park Maintenance division provides for the maintenance of City parks and sports facilities. Work is accomplished by City staff and contract services. Areas include tree trimming and replacement, irrigation repairs, overseeding, etc. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES 7,068 12,000 12,000 9,000 -25.00% OTHER SERVICES 714,347 731,000 710,815 738,150 0.98% CAPITAL OUTLAY - - - - 0.00% TOTALS:721,415 743,000 722,815 747,150 0.56% SIGNIFICANT CHANGES: A. Cost of contracted landscaping services for parks in the City of Palm Desert. 3DJH2-66 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 PARK MAINTENANCE DEPARTMENT 4611 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4611-453.21-90 SUPPLIES-OTHER 7,068 12,000 12,000 9,000 110-4611-453.33-10 R/M-BUILDINGS 22,067 27,000 2,700 26,000 110-4611-453.33-20 R/M-LANDSCAPING SERVICE 450,242 449,000 453,115 461,500 A 110-4611-453.33-25 REPAIRS OTHERS 55,210 60,000 60,000 55,650 110-4611-453.35-10 UTILITIES-WATER 147,424 160,000 160,000 160,000 110-4611-453.35-14 UTILITIES-ELECTRIC 39,404 35,000 35,000 35,000 TOTAL PARK MAINTENANCE 721,415 743,000 722,815 747,150 3DJH2-67 LANDSCAPING SERVICE LANDSCAPING SERVICE DEPARTMENT 4614 Program Narrative: The Landscaping Service Division provides for landscaping guidelines, review of landscaping medians, capital projects, educational training of City landscaping crew and outside maintenance crews, tree trimming review, water conservation programs, and special projects. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 887,012 916,987 893,990 742,400 -19.04% SUPPLIES 1,444 5,000 5,000 2,600 -48.00% OTHER SERVICES 772,916 749,637 842,157 1,000,432 33.46% CAPITAL OUTLAY - - - 1,000 100.00% TOTALS:1,661,372 1,671,624 1,741,147 1,746,432 4.48% SIGNIFICANT CHANGES: A. Decrease is due to anticipated vacancy that may not be filled resulting in a reduction in number of allocated positions. B. Cost of contracted for maintenance of medians. C. Water conservation reimbursement program to reduce residents water usage on front lawns. 3DJH2-68 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 LANDSCAPING SERVICE DEPARTMENT 4614 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4614-453.10-01 SALARIES-FULL TIME 604,528 612,676 612,000 491,800 A 110-4614-453.10-02 SALARIES-OVERTIME 17,948 8,000 18,000 8,000 110-4614-453.11-15 RETIREMENT CONTRIBUTION 147,131 162,653 160,000 151,300 A 110-4614-453.11-16 MEDICARE CONTRB-EMP 9,102 7,490 7,490 5,700 110-4614-453.11-17 RETIREE HEALTH - - - - 110-4614-453.11-20 INS PREM - LTD 5,324 5,200 - 3,900 110-4614-453.11-21 INS PREM - HEALTH 96,510 113,446 90,000 75,400 A 110-4614-453.11-24 INS PREM - LIFE 1,696 1,922 1,700 1,600 110-4614-453.11-25 WORKER'S COMPENSATION 4,773 5,600 4,800 4,700 110-4614-453.21-90 SUPPLIES-OTHER 1,444 5,000 5,000 2,600 110-4614-453.30-91 PROF-SERVICES LANDSCAPE 720 1,500 1,500 - 110-4614-453.31-15 MILEAGE REIMBURSEMENT 331 500 500 500 110-4614-453.31-20 CONF, SEMINARS, WORKSHOPS 5,204 7,000 7,000 6,000 110-4614-453.31-25 LOCAL MEETINGS 45 125 125 - 110-4614-453.33-25 R/M-LANDSCAPING SERVICE 26,720 29,000 29,000 31,000 110-4614-453.33-70 R/M-MAINTENANCE MEDIANS 608,255 568,512 661,032 723,432 B 110-4614-453.35-10 UTILITIES-WATER 107,336 120,000 120,000 120,000 110-4614-453.35-14 UTILITIES-ELECTRIC 19,252 16,500 16,500 16,500 110-4614-453.36-30 DUES 2,860 3,000 3,000 - 110-4614-453.36-50 TELEPHONE 1,640 2,000 2,000 2,000 110-4614-453.39-05 ARBOR DAY 553 1,500 1,500 1,000 110-4614-453.39-15 WATER CONSERVATION - - - 100,000 C 110-4614-453.40-40 CAP-OFFICE EQUIPMENT - - - 1,000 TOTAL LANDSCAPING SERVICE 1,661,372 1,671,624 1,741,147 1,746,432 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 129 LANDSCAPE MANAGER 1 1 0 123 LANDSCAPE SUPERVISOR 0 0 1 121 LANDSCAPE SPECIALIST 1 1 1 121 SR. LANDSCAPE INSPECTOR 1 1 1 118 LANDSCAPE INSPECTOR II OR 114 LANDSCAPE INSPECTOR I 3 3 3 TOTAL 666 AUTHORIZED PERSONNEL 3DJH2-69 STREET LIGHTS & TRAFFIC SAFETY STREET LIGHT & TRAFFIC SAFETY DEPARTMENT 4250 Program Narrative: Provides for the repair and maintenance of traffic signals and highway lighting. Provides for street signs, safety cones, barricades, pavement markers, and utility costs for street lights and traffic signals. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES 7,287 5,000 10,000 10,000 100.00% OTHER SERVICES 236,306 234,000 234,000 234,000 0.00% CAPITAL OUTLAY 1,465 24,380 24,380 - -100.00% TOTALS:245,058 263,380 268,380 244,000 -7.36% SIGNIFICANT CHANGES: No significant changes. 3DJH2-70 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 STREET LIGHT & TRAFFIC SAFETY DEPARTMENT 4250 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4250-433.21-45 SUPPLIES-TRAFFIC SAFETY 7,287 5,000 10,000 10,000 110-4250-433.33-25 R/M-SIGNALS 93,486 100,000 100,000 100,000 110-4250-433.35-14 UTILITIES-ELECTRIC 138,663 130,000 130,000 130,000 110-4250-433.36-50 TELEPHONE 4,157 4,000 4,000 4,000 110-4250-433.40-01 CAP-MACHINERY & EQUIPMENT 1,465 24,380 24,380 - TOTAL ST LIGHT/TRAFFIC SFTY 245,058 263,380 268,380 244,000 3DJH2-71 STREET REPAIRS & MAINTENANCE STREET REPAIRS & MAINTENANCE DEPARTMENT 4311-4315 Program Narrative: These divisions provide for work to improve street safety, condition, appearance and rideability. Improvements consist of overlays, slurry, seal coats, annual curb and gutter repair, annual cross gutter and sidewalk repair, street paving, and traffic lane striping and markings on all public streets. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 1,657,187 1,275,000 1,377,319 825,000 -35.29% CAPITAL OUTLAY - - - - 0.00% TOTALS:1,657,187 1,275,000 1,377,319 825,000 -35.29% SIGNIFICANT CHANGES: A. Decrease due to the shifting of expenditures to other funding sources. 3DJH2-72 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 STREET REPAIRS & MAINTENANCE DEPARTMENT 4311-4315 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4311-433.33-20 STREET RESURFACING 1,179,743 1,000,000 1,055,257 825,000 A 110-4312-433.33-20 CURB & GUTTER/ADA RETROFITS 75,000 25,000 25,000 - A 110-4313-433.33-20 PARKING LOT 115,563 - 47,062 - A 110-4314-433.33-20 STORM DRAIN MAINTENANCE - - - - A 110-4315-433.33-20 STRIPING 286,881 250,000 250,000 - A TOTAL STREET REPAIRS & MAINTENANCE 1,657,187 1,275,000 1,377,319 825,000 3DJH2-73 CORP. YARD CORP. YARD DEPARTMENT 4330 Program Narrative: This Division provides for the cost associated with maintaining the building and facility for the Streets crews, work-fleet vehicles and equipment. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 67,234 65,500 65,500 65,500 0.00% CAPITAL OUTLAY 867 - - - 0.00% TOTALS:68,101 65,500 65,500 65,500 0.00% SIGNIFICANT CHANGES: No significant changes. 3DJH2-74 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 CORP. YARD DEPARTMENT 4330 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4330-413.33-10 R/M-BUILDINGS 24,121 25,000 25,000 25,000 110-4330-413.35-10 UTILITIES-WATER 9,555 7,500 7,500 7,500 110-4330-413.35-12 UTILITIES-GAS 609 2,000 2,000 2,000 110-4330-413.35-14 UTILITIES-ELECTRIC 25,933 25,000 25,000 25,000 110-4330-413.36-40 PERMIT/FILING FEES 7,016 6,000 6,000 6,000 110-4330-413.40-45 CAP-MACHINERY & EQUIPMENT 867 - - - TOTAL CORP. YARD 68,101 65,500 65,500 65,500 3DJH2-75 AUTO FLEET/EQUIPMENT AUTO FLEET/EQUIPMENT DEPARTMENT 4331 Program Narrative: The Auto Fleet/Equipment Division is responsible for the operation, maintenance and replacement of the City's fleet of vehicles. General services and repairs are accomplished through contract services. New vehicles are covered under manufacturer's warranty for repairs. Division also provides for the repair and maintenance of the Corporation Yard fleet and equipment. All City fuel costs and hazardous waste disposal are included. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES 123,940 175,000 175,000 175,000 0.00% OTHER SERVICES 219,755 235,000 235,000 260,000 10.64% CAPITAL OUTLAY - - - - 0.00% TOTALS:343,695 410,000 410,000 435,000 6.10% SIGNIFICANT CHANGES: A. Maintenance cost for older vehicles. 3DJH2-76 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 AUTO FLEET/EQUIPMENT DEPARTMENT 4331 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4331-413.21-70 SPLY-AUTOMOTIVE-GAS 123,940 175,000 175,000 175,000 110-4331-413.30-54 PROF-HAZARDOUS MATERIALS 9,939 10,000 10,000 10,000 110-4331-413.33-40 R/M-MOTOR VEHICLES-FLEET 209,816 225,000 225,000 250,000 A 110-4331-413.40-45 CAP-MACHINERY & EQUIPMENT - - - - TOTAL AUTO FLEET/EQUIPMENT 343,695 410,000 410,000 435,000 3DJH2-77 PUBLIC BUILDING OPERATION & MAINTENANCE PUBLIC BUILDING OPERATION & MAINTENANCE DEPARTMENT 4340 Program Narrative: The Public Building Operation and Maintenance division is responsible for the general operation, maintenance and payment of utilities for the Civic Center building. Assigned staff provides janitorial services for the Civic Center and Visitors Information Center. Repairs and maintenance are accomplished by staff or contract services. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 301,403 329,984 277,557 234,800 -28.85% SUPPLIES 16,032 20,500 20,500 20,500 0.00% OTHER SERVICES 164,929 242,700 242,700 242,700 0.00% CAPITAL OUTLAY - - - - 0.00% TOTALS:482,364 593,184 540,757 498,000 -16.05% SIGNIFICANT CHANGES: A. Decrease is due to anticipated vacancy that may not be filled resulting in a reduction in number of allocated positions. B. Cost of contracted janitorial services. 3DJH2-78 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 PUBLIC BUILDING OPERATION & MAINTENANCE DEPARTMENT 4340 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4340-413.10-01 SALARIES-FULL TIME 207,968 221,834 180,000 158,850 A 110-4340-413.10-02 SALARIES-OVERTIME - 250 - 250 110-4340-413.11-15 RETIREMENT CONTRIBUTION 50,719 58,893 51,000 48,300 110-4340-413.11-16 MEDICARE CONTRB-EMP 3,079 3,217 3,217 2,300 110-4340-413.11-17 RETIREE HEALTH - - - - 110-4340-413.11-20 INS PREM - LTD 1,936 1,740 1,740 1,800 110-4340-413.11-21 INS PREM - HEALTH 34,268 41,614 38,000 20,600 110-4340-413.11-24 INS PREM - LIFE 621 696 700 700 110-4340-413.11-25 WORKER'S COMPENSATION 2,812 1,740 2,900 2,000 110-4340-413.21-30 SUPPLIES-JANITORIAL 15,593 20,000 20,000 20,000 110-4340-413.21-80 SMALL TOOLS/EQUIPMENT 439 500 500 500 110-4340-413.30-90 PROF - OTHER 16,910 30,000 30,000 30,000 110-4340-413.31-15 MILEAGE REIMBURSEMENT - 500 500 500 110-4340-413.31-20 CONF, SEMINARS, WORKSHOPS - 500 500 500 110-4340-413.33-10 R/M-BUILDINGS 50,953 35,000 35,000 35,000 110-4340-413.33-26 JANITORIAL SERVICES 22,847 85,000 85,000 85,000 B 110-4340-413.35-10 UTILITIES-WATER 2,892 4,000 4,000 4,000 110-4340-413.35-12 UTILITIES-GAS 1,589 2,100 2,100 2,100 110-4340-413.35-14 UTILITIES-ELECTRIC 69,258 85,000 85,000 85,000 110-4340-413.36-50 TELEPHONE 480 600 600 600 110-4340-413.40-45 CAP-MACHINERY & EQUIPMENT - - - - TOTAL PUBLIC BLDG-OPR/MAINT.482,364 593,184 540,757 498,000 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 114 BUILDING MAINT. SUPERVISOR 1 1 1 106 MAINTENANCE WORKER II or 101 MAINTENANCE WORKER I 2 2 2 TOTAL 333 AUTHORIZED PERSONNEL 3DJH2-79 PORTOLA COMMUNITY CENTER PORTOLA COMMUNITY CENTER DEPARTMENT 4344 Program Narrative: The Coachella Valley Recreation and Park District oversees the daily operation of the Portola Community Center building which is leased to various non-profit entities. Public Works staff are responsible for coordinating building maintenance, repairs and payment of all utility services. Community Service department oversees the administration of the facility. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 72,370 67,755 67,755 65,755 -2.95% CAPITAL OUTLAY - - - - 0.00% TOTALS:72,370 67,755 67,755 65,755 -2.95% SIGNIFICANT CHANGES: No significant changes. 3DJH2-80 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 PORTOLA COMMUNITY CENTER DEPARTMENT 4344 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4344-413.30-90 PROF - OTHER 52,086 50,000 50,000 45,000 110-4344-413.33-10 R/M-BUILDINGS 5,900 3,000 3,000 5,000 110-4344-413.35-10 UTILITIES-WATER 1,437 2,000 2,000 2,000 110-4344-413.35-12 UTILITIES-GAS 435 750 750 750 110-4344-413.35-14 UTILITIES-ELECTRIC 9,988 10,005 10,005 10,005 110-4344-413.36-50 TELEPHONE 2,524 2,000 2,000 3,000 TOTAL PORTOLA COMMUNITY CENTER 72,370 67,755 67,755 65,755 3DJH2-81 NPDES-STORM WATER PERMIT NPDES-STORM WATER PERMIT DEPARTMENT 4396 Program Narrative: This Division covers the mandated fees and program costs for storm water run-off. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES - - - - 0.00% CAPITAL OUTLAY 61,913 60,000 60,000 76,000 26.67% TOTALS:61,913 60,000 60,000 76,000 26.67% SIGNIFICANT CHANGES: A. City's share of State and County fees and program costs. 3DJH2-82 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 NPDES-STORM WATER PERMIT DEPARTMENT 4396 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4396-433.40-01 CAP-BUDGET 61,913 60,000 60,000 76,000 A TOTAL NPDES-STORM WATER PERMIT 61,913 60,000 60,000 76,000 3DJH2-83 BUILDING & SAFETY BUILDING & SAFETY DEPARTMENT 4420 Program Narrative: The Building and Safety Department provides for the administration, plan review, inspection, permit insurance, and code enforcement of the California Title 24 codes and Palm Desert Municipal Code. Building and Safety staff are trained and prepared to uphold the constitutional property rights of all citizens, and to ensure that due process is coupled with fairness and consistency while enforcing construction standards and local City ordinances. The Department's goal is to serve and provide the citizens of this City with construction codes that will provide minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials, use and occupancy, location and maintenance of all buildings and structures within this jurisdiction. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 1,409,844 1,535,601 1,514,754 1,679,500 9.37% SUPPLIES 505 1,000 1,000 2,000 100.00% OTHER SERVICES 107,591 89,225 115,375 141,075 58.11% CAPITAL OUTLAY - - - - 0.00% TOTALS:1,517,940 1,625,826 1,631,129 1,822,575 12.10% SIGNIFICANT CHANGES: A. Increase due to new position-Building Inspector I. B. Increase due to increase in building permit activities. C. Electronic storing of multiple years of building permits. 3DJH2-84 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 BUILDING & SAFETY DEPARTMENT 4420 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4420-422.10-01 SALARIES-FULL TIME 957,214 1,033,962 1,030,000 1,106,600 A 110-4420-422.10-02 SALARIES-OVERTIME - 500 200 500 110-4420-422.11-15 RETIREMENT CONTRIBUTION 234,307 274,496 279,000 340,400 A 110-4420-422.11-16 MEDICARE CONTRB-EMP 13,929 14,992 14,000 16,000 110-4420-422.11-17 RETIREE HEALTH - - - - 110-4420-422.11-20 INS PREM - LTD 8,172 8,110 8,110 8,900 110-4420-422.11-21 INS PREM - HEALTH 183,384 188,397 170,000 191,500 110-4420-422.11-24 INS PREM - LIFE 2,696 3,244 3,244 3,700 110-4420-422.11-25 WORKER'S COMPENSATION 10,142 11,900 10,200 11,900 110-4420-422.21-10 OFFICE SUPPLIES 505 500 500 1,000 110-4420-422.21-80 SMALL TOOLS/EQUIPMENT - 500 500 1,000 110-4420-422.30-10 PROF-ARCHITECTURAL/ENG.69,551 40,000 69,000 70,000 B 110-4420-422.30-32 PROF-STRONG MOTION INST.5,511 - 5,500 - 110-4420-422.30-90 PROF - OTHER 69 1,500 500 - 110-4420-422.31-15 MILEAGE REIMBURSEMENT 1,153 1,500 1,300 1,625 110-4420-422.31-20 CONF, SEMINARS, WORKSHOPS 8,179 15,000 10,000 16,200 110-4420-422.31-25 LOCAL MEETINGS 621 1,000 500 1,000 110-4420-422.33-30 R/M-OFFICE EQUIPMENT 658 500 1,200 1,000 110-4420-422.36-10 PRINTING / DUPLICATING 14,032 12,500 14,000 40,000 C 110-4420-422.36-20 SUBSCRIPTIONS/PUBLICATION 219 7,600 1,500 1,500 110-4420-422.36-30 DUES 1,455 1,475 5,500 1,475 110-4420-422.36-50 TELEPHONE 5,274 5,900 5,300 5,900 110-4420-422.36-60 POSTAGE & FREIGHT 869 1,500 900 1,500 110-4420-422.39-15 EMPLOYEE SAFETY BOOTS - 750 175 875 TOTAL BUILDING & SAFETY 1,517,940 1,625,826 1,631,129 1,822,575 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 140 DIRECTOR OF BUILDING & SAFETY 1 1 1 123 SUPERVISING PLANS EXAMINER 1 1 1 118 BUILDING INSPECTOR II or 114 BUILDING INSPECTOR I 4 4 5 118 BUILDING PERMIT SPECIALIST II or 111 BUILDING PERMIT SPECIALIST 2 2 2 113 ADMINISTRATIVE SECRETARY 1 1 1 111 BUILDING AND SAFETY TECHNICIAN 1 1 1 104 OFFICE ASSISTANT II or 100 OFFICE ASSISTANT I 1 1 1 TOTAL 11 11 12 AUTHORIZED PERSONNEL 3DJH2-85 DEVELOPMENT SERVICES ECONOMIC DEVELOPMENT DEPARTMENT 4430 Program Narrative: The Economic Development Department promotes the City’s long-range goal of establishing a balanced and healthy economic base. The Department works hand in hand with both new and existing businesses providing support services such as the commercial space inventory list, zoning and entitlement information, in an effort to promote, retain, and expand businesses within the City. The Division also assists businesses in redeveloping commercial areas endeavoring to create a rejuvenated environment for businesses and residents. With a progressive and proactive City business approach the City aims to protect its business nucleus, while attracting new retail, hospitality and clean industries, which leads to maintaining a high quality of life for residents, visitors and businesses. The Economic Development Department also oversees the City’s Marketing Department, the Palm Desert Visitor Center, and acts as the City liaison for various business, retail, and regional economic development organizations. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 569,408 663,907 614,000 899,000 35.41% SUPPLIES - 1,500 500 1,000 -33.33% OTHER SERVICES 71,836 90,010 120,866 94,600 5.10% CAPITAL OUTLAY - - - 1,000 100.00% TOTALS:641,244 755,417 735,366 995,600 31.79% SIGNIFICANT CHANGES: A. Budget increase due to new position - Assistant City Manager. 3DJH2-86 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 ECONOMIC DEVELOPMENT DEPARTMENT 4430 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4430-422.10-01 SALARIES-FULL TIME 410,233 434,206 434,000 618,050 A 110-4430-422.11-15 RETIREMENT CONTRIBUTION 100,123 126,679 121,000 190,350 110-4430-422.11-16 MEDICARE CONTRB-EMP 5,934 6,919 6,500 8,900 110-4430-422.11-17 RETIREE HEALTH - - - - 110-4430-422.11-20 INS PREM - LTD 3,379 3,817 3,400 4,700 110-4430-422.11-21 INS PREM - HEALTH 45,770 87,593 45,000 69,500 110-4430-422.11-24 INS PREM - LIFE 1,157 1,341 1,200 1,900 110-4430-422.11-25 WORKER'S COMPENSATION 2,812 3,352 2,900 5,600 110-4430-422.21-10 OFFICE SUPPLIES - 1,500 500 1,000 110-4430-422.30-90 PROF - OTHER 2,056 4,000 3,976 4,000 110-4430-422.30-91 PROF-OTHER ADM EXPENSE 8,720 15,000 7,820 15,000 110-4430-422.31-15 MILEAGE REIMBURSEMENT 498 1,000 863 1,000 110-4430-422.31-20 CONF, SEMINARS, WORKSHOPS 2,920 5,000 6,147 7,000 110-4430-422.31-25 LOCAL MEETINGS 1,378 3,000 3,497 2,000 110-4430-422.32-10 REQ. LEGAL ADVERTISING - 1,000 200 500 110-4430-422.32-21 ADVERTISING MEDIA BUYS 3,995 5,000 4,995 8,000 110-4430-422.33-30 R/M-OFFICE EQUIPMENT - 1,000 500 - 110-4430-422.36-10 PRINTING / DUPLICATING - 2,500 533 2,000 110-4430-422.36-20 SUBSCRIPTIONS/PUBLICATION 297 250 299 300 110-4430-422.36-30 DUES 50,715 51,000 90,865 53,000 110-4430-422.36-50 TELEPHONE 1,008 960 960 1,500 110-4430-422.36-60 POSTAGE & FREIGHT 249 300 211 300 110-4430-422.40-40 CAP-OFFICE EQUIPMENT - - - 1,000 TOTAL DEVELOPMENT SERVICES 641,244 755,417 735,366 995,600 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 145 ASSISTANT CITY MANAGER 0 0 1 137 DIRECTOR OF ECONOMIC DEVELOPMENT 111 134 ECONOMIC DEVELOPMENT MANAGER 1 1 1 118 ECONOMIC DEVELOPMENT TECH II OR 114 ECONOMIC DEVELOPMENT TECH I 1 1 1 90 CLERICAL ASSISTANT 0 0 1 TOTAL 335 AUTHORIZED PERSONNEL 3DJH2-87 MARKETING MARKETING DEPARTMENT 4417 Program Narrative: Marketing is a component of the City that serves under the Economic Development Department and administers the operations of the City's Visitors Information Center. Marketing creates and implements advertising and promotional programs that serve to brand Palm Desert as a tourist destination. Advertising includes publicity, social media management, photography, the design, production, and placement of ads for tourism and special events through print, electronic, and online media buys, the creation of collateral materials for promotion of the City, and the design and maintenance of a tourism website. Design, production, and printing of the BrightSide newsletter and the annual community calendar are also included within the Marketing budget. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 182,731 195,607 190,483 201,210 2.86% SUPPLIES 1,108 1,040 1,100 1,040 0.00% OTHER SERVICES 777,437 760,230 793,122 781,980 2.86% CAPITAL OUTLAY - - - - 0.00% TOTALS:961,276 956,877 984,705 984,230 2.86% SIGNIFICANT CHANGES: No significant changes. 3DJH2-88 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 MARKETING DEPARTMENT 4417 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4417-414.10-01 SALARIES-FULL TIME 129,938 132,536 132,536 132,550 110-4417-414.11-15 RETIREMENT CONTRIBUTION 31,920 35,186 32,000 40,800 110-4417-414.11-16 MEDICARE CONTRB-EMP - 1,922 - 1,960 110-4417-414.11-17 RETIREE HEALTH - - - - 110-4417-414.11-20 INS PREM - LTD 1,121 1,200 1,200 1,100 110-4417-414.11-21 INS PREM - HEALTH 19,385 24,347 24,347 24,300 110-4417-414.11-24 INS PREM - LIFE 367 416 400 500 110-4417-414.11-25 WORKER'S COMPENSATION 1,108 1,040 1,100 1,040 110-4417-414.21-10 OFFICE SUPPLIES 88 200 120 200 110-4417-414.30-26 BRIGHT SIDE NEWSLETTER 68,734 70,000 76,854 72,000 110-4417-414.30-27 PD STYLE MAGAZINE - - - - 110-4417-414.30-90 PROF - OTHER 97,917 98,000 97,967 96,600 110-4417-414.30-91 PROF-COMMUNITY CALENDAR 19,155 25,000 16,281 20,000 110-4417-414.31-15 MILEAGE REIMBURSEMENT 139 300 150 200 110-4417-414.31-20 CONFERENCE/SEMINARS 1,416 3,500 1,975 2,000 110-4417-414.31-25 LOCAL MEETINGS 295 500 307 500 110-4417-414.32-17 PHOTOGRAPHY & VIDEOGRAPHY 4,592 5,000 3,770 5,000 110-4417-414.32-19 ADVERTISING PRODUCTION 48,749 22,000 15,945 20,000 110-4417-414.32-21 ADVERTISING MEDIA BUYS 495,280 485,000 499,927 500,000 110-4417-414.32-22 ADVERTISING SPECIAL EVENT 9,896 15,000 53,292 35,000 110-4417-414.32-23 ADVERTISING PROMOTIONAL 17,296 20,000 12,699 10,000 110-4417-414.36-10 PRINTING / DUPLICATING 13,400 15,000 13,355 20,000 110-4417-414.36-30 DUES - 250 - - 110-4417-414.36-50 TELEPHONE 480 480 480 480 TOTAL MARKETING 961,276 956,877 984,705 984,230 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 131 MARKETING AND TOURISM MANAGER 1 1 1 TOTAL 111 AUTHORIZED PERSONNEL 3DJH2-89 VISITORS INFORMATION CENTER VISITORS INFORMATION CENTER DEPARTMENT 4419 Program Narrative: The Visitors Information Center is a component of the City that is administered under the Marketing Department and serves under Economic Development. The City of Palm Desert's two largest revenue sources are its hotel bed tax and sales tax. The City supports these resources through its Visitor Center by working with the business community to assist in promoting its hotels, retailers, attractions, businesses, activities and events. In addition, the division provides services such as answering inquiries about the City regarding local activities in order to best represent the City as a premier resort. The Visitors Center also maintains a retail store with a variety of merchandise with the Palm Desert logo. This serves to provide additional promotion and increase name recognition for Palm Desert through sales of these items. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 197,976 240,759 228,092 255,947 6.31% SUPPLIES 3,578 3,500 3,313 3,500 0.00% OTHER SERVICES 89,366 117,900 94,723 99,350 -15.73% CAPITAL OUTLAY 9,826 5,000 1,200 2,500 -50.00% TOTALS:300,746 367,159 327,328 361,297 -1.60% SIGNIFICANT CHANGES: No significant changes. 3DJH2-90 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 VISITORS INFORMATION CENTER DEPARTMENT 4419 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4419-453.10-01 SALARIES-FULL TIME 126,807 161,390 150,000 162,600 110-4419-453.10-02 SALARIES-OVERTIME 1,555 500 500 1,000 110-4419-453.11-15 RETIREMENT CONTRIBUTION 30,918 40,751 40,000 50,000 110-4419-453.11-16 MEDICARE CONTRB-EMP 1,906 2,226 2,000 2,400 110-4419-453.11-17 RETIREE HEALTH - - - - 110-4419-453.11-20 INS PREM - LTD 1,048 1,359 1,200 1,500 110-4419-453.11-21 INS PREM - HEALTH 34,470 32,942 32,942 36,800 110-4419-453.11-24 INS PREM - LIFE 335 544 450 600 110-4419-453.11-25 WORKER'S COMPENSATION 937 1,047 1,000 1,047 110-4419-453.21-10 OFFICE SUPPLIES 797 1,000 929 1,000 110-4419-453.21-90 SUPPLIES-OTHER 2,781 2,500 2,384 2,500 110-4419-453.30-61 SPECIAL EVENTS - 250 245 1,000 110-4419-453.31-15 MILEAGE REIMBURSEMENT 645 750 722 750 110-4419-453.31-20 CONF, SEMINARS, WORKSHOPS 332 750 738 750 110-4419-453.31-25 LOCAL MEETINGS - 250 125 250 110-4419-453.32-15 OTHER ADVERTISING 2,904 2,500 1,946 2,500 110-4419-453.33-10 R/M-BUILDINGS 986 5,500 3,824 5,500 110-4419-453.34-20 OFFICE EQUIPMENT RENTAL 5,280 6,000 5,993 - 110-4419-453.35-10 UTILITIES-WATER 127 - 576 600 110-4419-453.35-14 UTILITIES-ELECTRIC 4,568 6,500 6,453 6,500 110-4419-453.36-10 PRINTING / DUPLICATING 1,313 1,500 1,000 1,500 110-4419-453.36-20 SUPSCRIPTIONS/PUBLICATION 305 400 396 500 110-4419-453.36-30 DUES 1,861 2,500 2,081 2,500 110-4419-453.36-50 TELEPHONE 3,475 5,000 3,967 5,000 110-4419-453.36-60 POSTAGE & FREIGHT 14,549 16,000 10,000 12,000 110-4419-453.40-40 CAP-OFFICE EQUIPMENT 9,826 5,000 1,200 2,500 110-4419-453.80-12 COST OF GOODS SOLD 53,021 70,000 56,657 60,000 TOTAL VISITORS INFORMATION CENTER 300,746 367,159 327,328 361,297 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 114 VISITOR CENTER SUPERVISOR 1 1 1 87 CUSTOMER SERVICE CLERK 2.3 2.3 1 1.3 TOTAL 3.3 3.3 2.0 1.3 AUTHORIZED PERSONNEL 3DJH2-91 PLANNING & COMMUNITY DEVELOPMENT PLANNING & COMMUNITY DEVELOPMENT DEPARTMENT 4470 Program Narrative: The Community Development Department is responsible for citywide land-use planning and regulation including the preparation of General and Specific Plans, administration of the Zoning Ordinance, staff support for the City Council, Planning Commission, Architectural Review Commission, and dissemination of information to the development community and general public. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS 1,703,669 1,900,785 1,805,300 1,896,550 -0.22% SUPPLIES 1,471 3,050 3,784 4,300 40.98% OTHER SERVICES 72,534 76,100 72,755 70,260 -7.67% CAPITAL OUTLAY 8,862 - - - 0.00% TOTALS:1,786,536 1,979,935 1,881,839 1,971,110 -0.45% SIGNIFICANT CHANGES: No significant changes. 3DJH2-92 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 PLANNING & COMMUNITY DEVELOPMENT DEPARTMENT 4470 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4470-412.10-01 SALARIES-FULL TIME 1,182,560 1,279,155 1,279,000 1,257,450 110-4470-412.10-02 SALARIES-OVERTIME 2,617 2,000 2,000 2,000 110-4470-412.11-15 RETIREMENT CONTRIBUTION 285,863 339,590 300,000 386,800 110-4470-412.11-16 MEDICARE CONTRB-EMP 17,225 18,548 18,000 18,600 110-4470-412.11-17 RETIREE HEALTH - - - - 110-4470-412.11-20 INS PREM - LTD 10,022 10,103 10,000 10,300 110-4470-412.11-21 INS PREM - HEALTH 189,745 232,948 180,000 205,000 110-4470-412.11-24 INS PREM - LIFE 3,365 4,041 3,800 4,100 110-4470-412.11-25 WORKER'S COMPENSATION 12,272 14,400 12,500 12,300 110-4470-412.21-10 OFFICE SUPPLIES 836 2,300 2,300 2,300 110-4470-412.21-40 UNIFORMS - - 984 750 110-4470-412.21-80 SMALL TOOLS/EQUIPMENT 635 750 500 1,250 110-4470-412.30-36 PROF-TEMP HELP CITY-WIDE - - - - 110-4470-412.30-55 PROF.-LOT CLEANING SVC 15,570 15,000 15,000 15,000 110-4470-412.30-90 PROF - OTHER 20,144 18,000 15,000 12,000 110-4470-412.31-15 MILEAGE REIMBURSEMENT 1,115 1,150 1,650 2,600 110-4470-412.31-20 CONFERENCE/SEMINARS 9,671 11,500 14,000 15,410 110-4470-412.31-25 LOCAL MEETINGS 4,408 4,500 4,750 4,500 110-4470-412.33-30 R/M - OFFICE EQUIPMENT 470 500 455 500 110-4470-412.36-10 PRINTING / DUPLICATING 3,263 4,000 4,500 3,200 110-4470-412.36-20 SUBSCRIPTIONS/PUBLICATION 789 1,000 950 1,000 110-4470-412.36-30 DUES 1,294 2,500 2,250 2,250 110-4470-412.36-40 FILING FEES - 500 250 500 110-4470-412.36-50 TELEPHONE 6,360 7,450 3,950 3,300 110-4470-412.36-60 POSTAGE & FREIGHT 9,450 10,000 10,000 10,000 110-4470-412.40-40 CAP-OFFICE EQUIPMENT 8,862 - - - TOTAL PLANNING & COMMUNITY DEVELOPMENT 1,786,536 1,979,935 1,881,839 1,971,110 ADOPTED BUDGET BUDGETED FY 13-14 FY 14-15 Grade Title Full-Time Filled Full-Time Part-Time 144 DIRECTOR COMM. DEVELOPMENT 1 1 1 135 PRINCIPAL PLANNER 1 1 1 127 ASSOCIATE PLANNER or 123 ASSISTANT PLANNER 2 2 2 113 ADMINISTRATIVE SECRETARY 1 1 1 107 SENIOR OFFICE ASSISTANT 1 1 1 123 CODE COMPLIANCE SUPERVISOR 1 1 1 118 CODE COMPLIANCE OFFICER II or 114 CODE COMPLIANCE OFFICER I 4 4 4 113 CODE COMPLIANCE TECHNICIAN 1 1 1 TOTAL 12 12 12 AUTHORIZED PERSONNEL 3DJH2-93 ANIMAL CONTROL ANIMAL CONTROL DEPARTMENT 4230 Program Narrative: The Animal Control program provides for animal control within the City of Palm Desert by contracting with Riverside County to provide response regarding stray dogs and cats, pickup, and housing of animals. EXPENDITURE ACTUAL ADOPTED PROJECTED BUDGETED PERCENTAGE SUMMARY FY 12-13 FY 13-14 FY 13-14 FY 14-15 CHANGE SALARY AND BENEFITS - - - - 0.00% SUPPLIES - - - - 0.00% OTHER SERVICES 239,864 250,606 250,606 243,006 -3.03% CAPITAL OUTLAY - - - - 0.00% TOTALS:239,864 250,606 250,606 243,006 -3.03% SIGNIFICANT CHANGES: A. Budget in line with anticipated expenditures for the current year. 3DJH2-94 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 ANIMAL CONTROL DEPARTMENT 4230 2012-2013 2013-2014 2013-2014 2014-2015 Account Number Account Description Actuals Adopted Projected Budget 110-4230-442.30-90 PROFESSIONAL SERVICES 239,864 250,606 250,606 243,006 A TOTAL ANIMAL CONTROL 239,864 250,606 250,606 243,006 3DJH2-95 Page 2-96 THIS PAGE INTENTIONALLY LEFT BLANK Page 3- 1 SPECIAL REVENUE 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 - 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) - 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). Child Care Program Fund – This fund is use to collect funds from developers for the purpose of providing child care programs. Public Safety Police Grant 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 - 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. New Construction Tax - 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. Planned Drainage Funds - 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 Funds - 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. Page 3-2 Traffic Signals Funds - 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 Restoration 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. Waste-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 Program – This fund is used to account for loans to residents and commercial property owners for energy savings equipment. Air Quality Management 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. Art in Public Places Program Funds - 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 Improvement Fund - This fund accounts for fees collected from our Golf Course Timeshare project. The funds are used for golf course capital improvements, and equipment. Capital Projects 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. Buildings 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. Library Fund - This fund is used to track expenditures related to the City’s public library which is operated by the Riverside County Library system. Parkview Office Complex – 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. Equipment Replacement Fund - This fund is used as an internal service fund to accumulative funds to replace city vehicles and equipment. Retiree Health Fund - This fund is used to account for funds contributed toward future and current retiree health expenses. SPECIAL REVENUE FUNDS FISCAL YEAR 2014-2015 Pa g e 3 - 3 Tr a f f i c S a f e t y Ga s T a x Me a s u r e A ( T r a n s p o r t a t i o n ) Ho u s i n g M i t i g a t i o n F e e Co m m . D e v . B l o c k G r a n t s ( C D B G ) Ch i l d C a r e P r o g r a m Pu b l i c S a f e t y - P o l i c e G r a n t s Pr o p . A F i r e T a x F u n d Ne w C o n s t r u c t i o n T a x Dr a i n a g e F u n d Type of Expenditure FD 210 FD 211 FD 213 FD 214 FD 220 FD 228 FD 229 FD 230 FD 231 FD 232 Administration - - - 450,000 - - 100,000 - - - Fire Protection - - - - - - - 10,506,360 - - Waste Recycling - - - - - - - - - - Debt Expenditures - - - - - - - - - - Capital & Maintenance - 565,000 19,746,500 - 281,000 20,000 - 24,000 200,000 - Interfund Transfers Out - - - - - - - 230,000 - - Interfund Transfers Out GF. 175,000 830,000 - - - - - - - - Total Special Revenue Funds 175,000 1,395,000 19,746,500 450,000 281,000 20,000 100,000 10,760,360 200,000 - Beginning Cash (1)- 567,500 21,000,000 2,485,000 8,000 1,489,000 4,000 600,000 632,000 1,912,000 Revenue 175,000 1,392,500 24,074,253 491,500 281,000 160,500 100,000 10,180,500 318,000 24,500 Expenses (175,000) (1,395,000) (19,746,500) (450,000) (281,000) (20,000) (100,000) (10,760,360) (200,000) - Continuing Appropriation (2)- (565,000) (16,745,932) - - (1,477,650) - - (229,202) (360,000) Ending Cash - - 8,581,821 2,526,500 8,000 151,850 4,000 20,140 520,798 1,576,500 (1)Beginning cash is an estimate, excluding deferred deposits. (2)Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE FUNDS FISCAL YEAR 2014-2015 Pa g e 3 - 4 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF. Total Special Revenue Funds Beginning Cash (1) Revenue Expenses Continuing Appropriation (2) Ending Cash (1) (2) Pa r k & R e c r e a t i o n F u n d Tr a f f i c S i g n a l F u n d Fi r e F a c i l i t i e s F u n d Wa s t e M a n a g e m e n t R e c y c l i n g En e r g y I n d e p e n d e n c e P r o g r a m Ai r Q u a l i t y M a n a g e m e n t Aq u a t i c C e n t e r Ca p i t a l I m p r o v e m e n t F u n d ( 2 0 1 0 P l a n ) CI P - D r a i n a g e Ec o n o m i c D e v e l o p m e n t CI P - P a r k s FD 233 FD 234 FD 235 FD 236 FD 237 FD 238 FD 242 FD 400 FD 420 425 FD 430 - - - 255,350 160,000 38,500 1,320,200 - - - - - - - - - - - - - - - - - - 300,000 - - - - - - - - - - - 464,313 - - - - - - 218,000 95,000 100,000 406,000 - 248,000 45,000 2,888,100 210,000 230,000 29,500 - - - - - - - - - - - - - - 19,000 - - - - - - - 218,000 95,000 100,000 980,350 624,313 286,500 1,365,200 2,888,100 210,000 230,000 29,500 1,100,000 230,000 915,000 4,100,000 2,160,000 346,000 2,140,000 5,000,000 2,100,000 830,000 260,000 37,000 131,900 93,000 10,000 699,000 61,000 1,389,000 1,886,000 3,000 - 1,000 (218,000) (95,000) (100,000) (980,350) (624,313) (286,500) (1,365,200) (2,888,100) (210,000) (230,000) (29,500) (279,776) (40,000) (809,606) (201,000) - - (50,000) (2,855,615) (273,300) - (57,482) 639,224 226,900 98,394 2,928,650 2,234,687 120,500 2,113,800 1,142,285 1,619,700 600,000 174,018 Beginning cash is an estimate, excluding deferred deposits. Estimated carryover & outstanding Purchase Orders SPECIAL REVENUE FUNDS FISCAL YEAR 2014-2015 Pa g e 3 - 5 Type of Expenditure Administration Fire Protection Waste Recycling Debt Expenditures Capital & Maintenance Interfund Transfers Out Interfund Transfers Out GF. Total Special Revenue Funds Beginning Cash (1) Revenue Expenses Continuing Appropriation (2) Ending Cash (1) (2) Ar t I n P u b l i c P l a c e s ( A I P P ) CI P - T r a f f i c S i g n a l s Go l f C o u r s e C a p i t a l I m p r o v e m e n t s Bu i l d i n g M a i n t e n a n c e F u n d Pr o p e r t y M a i n t e n a n c e F u n d Li b r a r y A d m i n i s t r a t i o n C o s t s Pa r k v i e w O f f i c e C o m p l e x De s e r t W i l l o w - E n t e r p r i s e Eq u i p m e n t R e p l a c e m e n t F u n d Re t i r e e H e a l t h TO T A L S p e c i a l R e v e n u e F u n d s FD 436 FD 440 FD 441 FD 450 FD 451 FD 452 FD 510 FD 520/521 FD 530 FD 576 TOTAL 441,800 - - - - - 944,500 6,169,147 400,000 852,882 11,132,379 - - - - - - - - - - 10,506,360 - - - - - - - - - - 300,000 - - - - - - - - - - 464,313 45,000 - 485,000 - - - - 4,594,483 161,000 - 30,591,583 - - - - - - - - - - 230,000 - - 776,000 - - - 437,500 - - - 2,237,500 486,800 - 1,261,000 - - - 1,382,000 10,763,630 561,000 852,882 55,462,135 1,400,000 90,000 1,600,000 2,300,000 14,375 542,250 3,040,000 717,000 5,500,000 1,400,000 64,482,125 384,500 500 1,127,500 55,000 - - 1,258,182 10,328,779 472,000 505,000 55,640,114 (486,800) - (1,261,000) - - - (1,382,000) (10,763,630) (561,000) (852,882) (55,462,135) - (21,240) (102,500) - - - - - (418,872) - (24,487,175) 1,297,700 69,260 1,364,000 2,355,000 14,375 542,250 2,916,182 282,149 4,992,128 1,052,118 40,172,929 Beginning cash is an estimate, excluding deferred deposits. Estimated carryover & outstanding Purchase Orders Page 3-6 THIS PAGE INTENTIONALLY LEFT BLANK Page 4-1 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 was reduced down based on the funding level agreed to by the property owners. Each level of service is described in the expenditure sheets. 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. Zone 1 - 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. Zone 2 - Canyon Cove - These parcels receive benefit from the improvements and the maintenance of street lighting encompassing all streets within the Zone and the landscaped area north of Haystack Road. Zone 3 - Vineyards - These parcels receive benefit from the improvements and maintenance of street lighting within the Zone and maintenance of the landscaped area along the West side of Portola Avenue. Zone 4 - Parkview Estates - These parcels receive benefit from the improvements and maintenance of street lighting. Zone 5 - Cook & Country Club Area - These parcels receive benefit from the Tract street lighting, Parkway landscaping and entrance landscaping improvements. This includes Desert Mirage, Sandcastles, Primrose. Zone 6 - Hovley Lane West - These parcels lie generally East of Monterey Avenue and West of Portola Avenue and includes 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, The Glen, Hovley Estates, Sonata I, Sonata II, Hovley Collection, La Paloma, La Paloma II, La Paloma III, Sandpiper Court, Sandpiper West, Hovley 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. Page 4-2 Zone 11 - Portola Place - These parcels receive benefit 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. 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 - These parcels benefit from Tract street lighting and Parkway landscaping improvements. This would includes Sundance West, College View Estates I, Petuna I, Sundance East and The Boulders. 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. Alessandro Alley - These parcels benefit from street lighting, parking and landscaping improvements. Benefit Assessment District No. 1 (Section 29) - These parcels benefit from drainage basin improvements. Special Assessment Funds FISCAL YEAR 2014-2015 Pa g e 4 - Contract Landscape Maintenance Maintenance Costs Landscape (Water/Electric) Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Landscape Extras Regular Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection Miscellaneous Expenses Transfer in from the General Fund General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License CA N Y O N C O V E VI N E Y A R D S PA R K V I E W E S T A T E S DE S E R T M I R A G E SA N D C A S T L E S PR I M R O S E I I MO N T E R E Y M E A D O W S HO V L E Y G L E N HO V L E Y E S T A T E S SO N A T A I SO N A T A I I HO V L E Y C O L L E C T I O N LA P A L O M A I LA P A L O M A I I 276 278 272 273-4680 273-4681 273-4682 275-4680 275-4681 275-4682 275-4683 275-4684 275-4685 275-4686 275-4687 Zone 02 Zone 03 Zone 04 Zone 05 DM Zone 05 SC Zone 05 PR Zone 06 MM Zone 06 HG Zone 06 HE Zone 06 S1 Zone 06 S2 Zone 06 HC Zone 06 L1 Zone 06 L2 10,800 2,465 - 4,800 - 3,598 1,011 2,392 2,975 2,750 4,830 2,000 2,851 2,851 10,800 2,465 - 4,800 - 3,598 1,011 2,392 2,975 2,750 4,830 2,000 2,851 2,851 30,000 1,800 - 2,000 - 600 700 950 2,200 900 1,200 1,050 950 1,050 30,000 1,800 - 2,000 - 600 700 950 2,200 900 1,200 1,050 950 1,050 - - - - - - - - - - - - - - 2,500 1,000 - 1,250 - 500 350 350 400 350 700 100 500 400 2,500 1,000 - 1,250 - 500 350 350 400 350 700 100 500 400 11,400 500 - 1,100 - 400 350 500 400 400 1,000 925 200 200 11,400 500 - 1,100 - 400 350 500 400 400 1,000 925 200 200 600 1,100 2,830 700 1,244 500 700 - - 300 600 600 150 150 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 55,300 6,865 2,830 9,850 1,244 5,598 3,111 4,192 5,975 4,700 8,330 4,675 4,651 4,651 55,300 6,865 2,830 9,850 1,244 5,598 3,111 4,192 5,975 4,700 8,330 4,675 4,651 4,651 8,139 1,851 1,668 1,636 906 1,256 995 1,005 1,058 1,069 1,867 1,624 1,058 1,099 - - - - - - - - - - - - - - 114 68 88 15 21 19 21 9 9 9 48 20 9 9 8,253 1,919 1,756 1,651 927 1,275 1,016 1,014 1,067 1,078 1,915 1,644 1,067 1,108 63,553 8,784 4,586 11,501 2,171 6,873 4,127 5,206 7,042 5,778 10,245 6,319 5,718 5,759 - - 235 - - - - - - - - (484) - - 4,831 1,062 - 2,630 - 602 - 657 523 1,164 2,280 - 1,123 1,369 - - - - - - - - - - - - - - - - - - - - - - - - - - - - (44,976) - (283) (1,478) - - - (629) - (705) - - - - (40,145) 1,062 (48) 1,152 - 602 - 28 523 459 2,280 (484) 1,123 1,369 23,408 9,846 4,538 12,653 2,171 7,475 4,127 5,234 7,565 6,237 12,525 5,835 6,841 7,128 Note: $75,000 has been budgeted as transfer in. Special Assessment Funds FISCAL YEAR 2014-2015 Pa g e 4 - 4 Contract Landscape Maintenance Maintenance Costs Landscape (Water/Electric) Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Landscape Extras Regular Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection Miscellaneous Expenses Transfer in from the General Fund General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License LA P A L O M A I I I SA N D P I P E R C O U R T SA N D P I P E R W E S T HO V L E Y C O U R T W E S T DI A M O N D B A C K PA L M C O U R T WA R I N G C O U R T PA L M G A T E TH E G R O V E PO R T O L A P L A C E PD C O U N T R Y C L U B K & B A T P A L M D E S E R T CA N Y O N C R E S T CO L L E G E V I E W E S T A T E S I I 275-4693 275-4694 275-4695 275-4696 275-4643 275-4697 279 280 281 283 299 285 286 287-4374 Zone 06 L3 Zone 06 SP Zone 06 SW Zone 06 HW Zone 06 DB Zone 06 PC Zone 07 Zone 08 Zone 09 Zone 11 Zone 13 Zone 14 Zone 15 Zone 16 CV 900 2,828 2,828 2,600 900 900 2,400 760 10,500 1,200 8,384 8,289 2,518 3,018 900 2,828 2,828 2,600 900 900 2,400 760 10,500 1,200 8,384 8,289 2,518 3,018 800 1,200 1,200 650 400 600 1,200 240 3,500 799 5,800 850 800 1,450 800 1,200 1,200 650 400 600 1,200 240 3,500 799 5,800 850 800 1,450 - - - - - - - - - - - - - - 350 400 400 500 250 350 450 - 2,300 200 650 750 450 500 350 400 400 500 250 350 450 - 2,300 200 650 750 450 500 500 400 350 300 350 300 250 940 2,000 250 2,500 1,300 1,150 500 500 400 350 300 350 300 250 940 2,000 250 2,500 1,300 1,150 500 - 150 150 150 150 150 - - 3,200 - 30,000 300 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,550 4,978 4,928 4,200 2,050 2,300 4,300 1,940 21,500 2,449 47,334 11,489 4,918 5,468 2,550 4,978 4,928 4,200 2,050 2,300 4,300 1,940 21,500 2,449 47,334 11,489 4,918 5,468 924 1,070 1,070 1,181 1,300 1,241 1,169 1,164 2,829 1,022 16,777 3,047 1,640 1,792 - - - - - - - - - - - - - - 8 9 9 9 10 11 9 19 54 12 929 84 35 17 932 1,079 1,079 1,190 1,310 1,252 1,178 1,183 2,883 1,034 17,706 3,131 1,675 1,809 3,482 6,057 6,007 5,390 3,360 3,552 5,478 3,123 24,383 3,483 65,040 14,620 6,593 7,277 - - - - - - - 64 - - - - - - 821 879 971 917 1,707 1,693 925 - 898 1,883 15 10,016 2,886 7,072 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (630) - - - - - - - (1,723) - (820) 821 879 971 287 1,707 1,693 925 64 898 1,883 15 8,293 2,886 6,252 4,303 6,936 6,978 5,677 5,067 5,245 6,403 3,187 25,281 5,366 65,055 22,913 9,479 13,529 Special Assessment Funds FISCAL YEAR 2014-2015 Pa g e 4 - 5 Contract Landscape Maintenance Maintenance Costs Landscape (Water/Electric) Landscape Utilities (Water/Electrical) Landscape Repairs/Replacement Landscape Extras Landscape Extras Regular Tree Pruning Tree Pruning Street Lighting Special District Services Solid Waste Removal Service Annual Direct Costs (Subtotal) Total Direct Costs District Administration Advertising County Fees Administration Costs (Subtotal) Total Cost to District Reserve Fund Collection CIP Collection Miscellaneous Expenses Transfer in from the General Fund General Benefit Contribution (General Fund) Levy Adjustments (Subtotal ) Balance To Levy / License SU N D A N C E W E S T CO L L E G E V I E W E S T A T E S I PE T U N I A I SU N D A N C E E A S T TH E B O U L D E R S TO T A L AL E S S A N D R O A L L E Y PR E S I D E N T S P L A Z A I PR E S I D E N T S P L A Z A I I I BA D N o . 1 TO T A L TO T A L EL P A S E O M E R C H A N T S 287-4681 287-4684 287-4682 287-4683 287-4680 288 277 282 289 271 Zone 16 SD Zone 16 CV1 Zone 16 P1 Zone 16 SE Zone 15 BD District PPBID I PPBID III Bad No.1 BAD Grand 2,970 2,980 3,574 1,601 750 103,223 - 4,450 5,700 89,410 99,560 202,783 - 2,970 2,980 3,574 1,601 750 103,223 - 4,450 5,700 89,410 99,560 202,783 - 800 1,700 850 950 600 67,789 - 3,500 3,167 1,866 8,533 76,322 - 800 1,700 850 950 600 67,789 - 3,500 3,167 1,866 8,533 76,322 - - - - - - - - 3,050 - - 3,050 3,050 - 350 450 350 350 900 18,350 - 5,954 94,960 100,914 119,264 - 350 450 350 350 900 18,350 - 3,050 5,954 94,960 103,964 122,314 - 300 750 300 150 200 30,165 - - - - - 30,165 - 300 750 300 150 200 30,165 - - - - - 30,165 - 150 300 300 150 150 44,774 - 8,700 5,954 - 14,654 59,428 - - - - - - - - 11,030 5,067 - 16,097 16,097 - - - - - - - - 91,155 - - 91,155 91,155 - 4,570 6,180 5,374 3,201 2,600 264,301 - 121,885 25,842 186,236 333,963 598,264 - 4,570 6,180 5,374 3,201 2,600 264,301 - 121,885 25,842 186,236 333,963 598,264 - 1,886 1,851 1,850 1,148 1,147 69,339 - 8,000 4,434 16,083 28,517 97,856 - - - - - - - - - - - - - 250,000 17 17 17 8 9 1,742 - 115 232 445 792 2,534 - 1,903 1,868 1,867 1,156 1,156 71,081 - 8,115 4,666 16,528 29,309 100,390 250,000 6,473 8,048 7,241 4,357 3,756 335,382 - 130,000 30,508 202,764 363,272 698,654 250,000 - - - - - (185) - (130,000) 9,100 20,174 (100,726) (100,911) - 4,538 3,617 3,239 2,369 2,402 63,089 - - - - 63,089 - - - - - - - - - - - - - - - - - - - - - - - - - - - - (927) (806) (480) - (53,457) - - - - - (53,457) - 4,538 2,690 2,433 1,889 2,402 9,447 - (130,000) 9,100 20,174 (100,726) (91,279) - 11,011 10,738 9,674 6,246 6,158 344,829 - - 39,608 222,938 262,546 607,375 250,000 Page 4-6 THIS PAGE INTENTIONALLY LEFT BLANK Page 5-1 DEBT SERVICE ASSESSMENT 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. $4,423,000 1915 Act Improvement Bonds Assessment District No. 00-1 (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 payable from the assessments collected from the owners of properties located within the district. $2,955,000 1915 Act Improvement Bonds Assessment District 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 payable from the assessments collected from the owners of properties located within the district. $67,915,000 Community Facilities District 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 payable from the assessments collected from the owners of properties located within the district. $29,430,000 Section 29 Assessment District No. 2004-02 Limited Obligation Improvement Bonds. The bonds were issued to finance certain infrastructure improvements within the City’s Section 29 Assessment District. The bonds are not general obligations of the City 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 No. 91-1 (Indian Ridge). The bonds were issued to refund and defease 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 payable from the assessments collected from the owners of properties located within the district. $3,165,000 Highland Underground Assessment District No. 04-01, Limited Obligation Improvement Bonds. The bonds were issued to finance the construction of utilities undergrounding and pay the cost of issuance. Redevelopment Agency/City Financing Authority. Fund is used to account for the resources and payment of the debt issued by the Palm Desert Financing Authority. DEBT SERVICE FUNDS FISCAL YEAR 2014-2015 Pa g e 5 - 2 As s e s s m e n t D i s t . 9 4 - 2 ( S u n t e r r a c e ) As s e s s m e n t D i s t . 9 4 - 3 ( M e r a n o ) As s e s s m e n t D i s t . 9 8 - 1 ( C a n y o n s a t B i g h o r n ) As s e s s m e n t D i s t . 0 1 - 0 1 ( S i l v e r S p u r ) As s e s s m e n t D i s t . H i g h l a n d s U n d e r g r o u n d i n g As s e s s m e n t D i s t - S e c t i o n 2 9 As s e s s m e n t D i s t . 9 1 - 1 ( I n d i a n R i d g e ) Co m m . F a c i l i t y D i s t r i c t - U n i v e r s i t y P a r k Fi n a n c e A u t h o r i t y - C i t y TO T A L FD 308 FD 309 FD 311 FD 312 FD 314 FD 315 FD 351 FD 353 FD 391 Principal Expense - - 70,000 - 37,000 615,000 - 1,285,000 1,230,000 3,237,000 Interest Expense - - 16,680 - 76,624 1,198,563 - 2,823,985 265,136 4,380,988 Total Debt Service Payments - - 86,680 - 113,624 1,813,563 - 4,108,985 1,495,136 7,617,988 Delinquent Property Foreclosure - - - - - - - - - - Filing Fees/Redemption Premium - - - - - - - - - - Total Foreclosure & Payoff Costs - - - - - - - - - - Administration Fee Transfer - - - - - - - - - - Principal Expense Transfer 80,000 75,000 - 75,000 - - 1,000,000 - - 1,230,000 Interest Expense Transfer 1,920 27,806 - 81,402 - - 154,008 - - 265,136 Total Transfer Out to Financing Authority 81,920 102,806 - 156,402 - - 1,154,008 - - 1,495,136 Annual Debt Service Costs 81,920 102,806 86,680 156,402 113,624 1,813,563 1,154,008 4,108,985 1,495,136 9,113,124 Muni Admin 2,500 2,500 7,000 6,000 2,000 9,500 15,900 7,400 - 52,800 Banking/County Fees - - 4,000 4,000 4,000 4,000 2,500 3,000 - 21,500 City Admin 5,500 7,500 7,000 18,100 15,712 21,017 13,784 19,600 - 108,213 District Administration 8,000 10,000 18,000 28,100 21,712 34,517 32,184 30,000 - 182,513 Debt Service and Admin. Costs 89,920 112,806 104,680 184,502 135,336 1,848,080 1,186,192 4,138,985 1,495,136 9,295,637 Beginning Cash (1)81,920 139,000 110,000 171,000 230,000 1,685,000 1,464,000 4,272,000 - 8,152,920 Revenue - 109,568 101,402 185,742 134,583 1,796,909 1,185,167 4,151,684 1,495,136 9,160,191 Expenses (89,920) (112,806) (104,680) (184,502) (135,336) (1,848,080) (1,186,192) (4,138,985) (1,495,136) (9,295,637) Ending Cash (8,000) 135,762 106,722 172,240 229,247 1,633,829 1,462,975 4,284,699 - 8,017,474 (1) Beginning cash is an estimate. Page 6-1 PROPOSED CAPITAL IMPROVEMENT PROGRAMS and EXISTING PROGRAMS The Capital Improvement Program is a listing of proposed and existing projects for the acquisition and construction of general government resources and intergovernmental grants and reimbursements. These programs are outlined in the proposed five-year capital budget and the existing capital projects. The final approval of each project by Council/Board is based on recommendations by staff after the project has been through a thorough review and approval process by the appropriate committees and/or commission to ensure that concerns of all parties, including the public, affected by the project have been addressed. This section includes: Listing of the Proposed Five-Year Capital Improvement Program including Continuing Appropriations starting in Fiscal Year 2014-2015 to 2018-2019 Continuing appropriations are amounts which have been appropriated in Fiscal Year 2013-14 and are not expected to be expended by June 30, 2014. This applies primarily for capital improvement program budgets and specific programs that overlap fiscal years. When authorized, continuing appropriation totals are added to the new fiscal year budget totals in order to track all approved spending. The exact amount of appropriations for carryovers for each program will be determined at the end of the fiscal year during the preparation of the financial statements. Totals will include appropriations for 1) purchase orders and contracts encumbered totals and 2) unencumbered balances as of June 30, 2014 CITY OF PALM DESERT FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM FY 2015 - 2019 PROJECT FY 13-14 COST Carry Over Project Name Fund ESTIMATE:as of 4-30-14 PUBLIC WORKS PROJECTS 1 Monterey Avenue / I-10 Interchange Improvements Measure A $12,699,000 $34,278 2 Right Turn Lane - Fred Waring Drive To Hwy. 111 Measure A $775,000 $547,496 3 NEW REEQUEST: Right Turn Lane Hwy 111 to Fred Waring (Northwest Corner)Measure A $300,000 4 NEW REQUEST: Highway 111 Sidewalk Infill Measure A $85,000 Measure A $114,164 Unfunded 6 Cook Street Widening - Phase II Measure A $6,100,000 Measure A $1,157,697 Gas Tax $565,000 Recycling $201,000 General $1,049,291 New Construction Tax Annual Project $41,475 General Annual Project $39,065 9 Nuisance Water Inlet/Drywell Drainage Reserve Annual Project $127,565 10 Monterey Improvements - Magnesia Falls to Hovley Lane East Measure A $6,500,000 $4,500,000 11 Storm Drainage Maintenance Drainage Reserve Annual Project $60,000 12 Portola Ave Free Right at Fred Waring Capital Project Reserve $1,410,000 $187,515 13 Traffic Signals - Accessible Pedestrian Program Measure A Annual Project 14 Street Light Installation at Dinah Shore Drive & Portola Avenue and San Pablo & San Gorgonio Traffic Signal $135,000 $40,000 15 City-Wide Street Striping Measure A Annual Project 16 NEW REQUEST: City-Wide Advanced Transportation Management System (ATMS) project Measure A $794,000 17 Jefferson Street Interchange Project at I-10 Measure A $312,500 18 NEW REQUEST: San Pablo Right Turn Lane at Fred Waring (Southeast Corner)Measure A $365,000 19 NEW REQUEST: Gerald Ford East of Cook Improvements Measure A $265,000 New Construction Tax $130,797 General Measure A $4,117 Unfunded Capital Project Reserve $395,820 Unfunded 22 Bridge Inspection Program Measure A Annual Project $100,000 Traffic Signal Reserve $75,000 $21,240 Measure A $50,000 24 NEW REQUEST: IISNS Upgrades Program Measure A Annual Project Page 6-2 $7,054,000 LED Indication Replacement Program (Annual)23 20 ADA Curb Ramp Modifications Annual Project 7 Resurfacing Streets Annual Project City-Wide Parking Lot Improvements PR O J E C T C O U N T 5 Portola Interchange at Interstate 10 $71,993,000 Alessandro Improvements21 8 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Year 1 Year 2 Year 3 Year 4 Year 5 Amount Amount Amount Amount Amount PUBLIC WORKS PROJECTS 1 CVAG Participation (Measure A) $2.8M; CMAQ Grant $1.771M, DEA-21 $990,000, SLPP $2.8M RDA Bonds $500,000 if approved by State 2 CMAQ Grant $686,140 & Toll Credit $61,000 3 $300,000 4 $85,000 $15,000,000 6 $3,655,500 $2,000,000 $2,075,000 $1,900,000 $1,900,000 $1,900,000 $1,900,000 $565,000 $201,000 $825,000 $100,000 $50,000 $50,000 $50,000 $50,000 9 $110,000 $150,000 $150,000 $150,000 $150,000 10 $2,000,000 11 $100,000 $60,000 $60,000 $60,000 $60,000 12 $950,000 13 $50,000 $50,000 $50,000 $50,000 $50,000 14 $95,000 HSIP Grant $121,200 (prior year $95,000 was budgeted in FD 469, amount transferred to FD 234) 15 $200,000 $200,000 $200,000 $200,000 $200,000 16 $794,000 CMAQ funding $702,000 17 $312,500 City's share of bridge cost 18 $365,000 19 $265,000 $25,000 $25,000 $25,000 $25,000 $75,000 $50,000 $50,000 $50,000 $50,000 $4,700,000 22 $100,000 $100,000 $100,000 $100,000 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 24 $75,000 $75,000 $75,000 $75,000 $75,000 Page 6-3 21 23 5 These funds are City's local share. Local share of Measure A Funds can be spent on maintenance. CVAG Measure A funds are restricted in terms of maintenance. Grants, Reimbursements, Agreements, MOU's etc. Qualifies for 75% participation from CVAG $54,075M. This could offset the $66M that is unfunded leaving an unfunded balance of $10.925M, STP Local $1.275M (Project estimated completion 2020) RDA Bonds $15 Million if approved by State. RDA Bonds $2.1 Million if approved by the State PR O J E C T C O U N T 7 8 20 CITY OF PALM DESERT FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM FY 2015 - 2019 PROJECT FY 13-14 COST Carry Over Project Name Fund ESTIMATE:as of 4-30-14PR O J E C T C O U N T PUBLIC WORKS PROJECTS 25 NEW REQUEST: Irrigation Controller Retrofit-Calsense Capital Project Reserve $50,000 26 Monterey Median Landscaping Capital Project Reserve $218,000 $218,000 27 NEW REQUEST: Adobe Villa Apt Complex Deconstruction Capital Project Reserve $100,000 BUILDING MAINTENANCE 28 PS Art Museum Upgrades New Construction Tax $70,000 $18,973 PARK IMPROVEMENTS Civic Center Park Park Fund Annual Project $125,899 Park Fund Reserve Annual Project $47,686 NEW REQUEST: Tot Lot Play Surface Renovation Park Fund $20,000 Resurfacing Tennis & Basketball Courts Park Fund $34,000 NEW REQUEST: Oak/Volleyball Ct Turf Renovation Park Fund $20,000 NEW REQUEST: Door Louvers Park Fund Reserve $2,500 NEW REQUEST: Civic Center Playground Shade Structure Park Fund $100,000 Aquatic Facility Aquatic Fund Annual Project $50,000 PARK IMPROVEMENTS Hovley Soccer Park ADA Upgrades to Playgrounds Park Fund $6,000 Drinking Fountain Repairs Park Fund $6,000 Improvements Park Fund $20,000 Freedom Park ADA Upgrades to Playgrounds Park Fund $5,000 NEW REQUEST: Freedom Park Well Site Park Fund $50,000 Top off Volleyball Court Sand Park Fund $1,000 Fence Repairs Park Fund $8,000 NEW REQUEST: Door Louvers Park Fund Reserve $5,000 Dog Park Park Fund $100,000 $16,061 Palma Village Park ADA Upgrades to Playgrounds Park Fund $5,000 Top off Volleyball Court Sand Park Fund $1,000 Joe Mann Park ADA Upgrades to Playgrounds Park Fund $3,000 Top off Volleyball Court Sand Park Fund $1,000 NEW REQUEST: Dog Park Shade cover Park Fund Reserve $5,000 Drinking Fountain Repairs Park Fund $4,352 Magnesia Falls Park ADA Upgrades to Playgrounds Park Fund $4,000 University Park ADA Upgrades to Playgrounds Park Fund Reserve Cahuilla Park NEW REQUEST: Drinking Fountain Repairs Park Fund Reserve $5,000 Ironwood Park NEW REQUEST: Calsense Irrigation System Park Fund Reserve $6,000 PARK IMPROVEMENTS Washington Charter 39 Olsen Field Page 6-4 30 32 29 Improvements 31 34 35 36 37 38 33 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Year 1 Year 2 Year 3 Year 4 Year 5 Amount Amount Amount Amount Amount Grants, Reimbursements, Agreements, MOU's etc.PR O J E C T C O U N T PUBLIC WORKS PROJECTS 25 $50,000 26 27 $100,000 RDA Bonds if approved by the State BUILDING MAINTENANCE 28 PARK IMPROVEMENTS $20,000 $34,000 $10,000 $2,500 $100,000 RDA Bonds $100,000 if approved by the State $45,000 $50,000 $50,000 $50,000 $50,000 PARK IMPROVEMENTS $50,000 $5,000 $5,000 $4,000 $6,000 $5,000 $6,000 PARK IMPROVEMENTS 39 Page 6-5 29 30 31 32 33 34 35 36 37 38 CITY OF PALM DESERT FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM FY 2015 - 2019 PROJECT FY 13-14 COST Carry Over Project Name Fund ESTIMATE:as of 4-30-14PR O J E C T C O U N T 40 NEW REQUEST: El Paseo Multi-Use Community Center Capital Project Reserve $1,700,000 41 NEW REQUEST: Undergrounding Utilities Capital Project Reserve $400,000 42 Property Acquisition Capital Project Reserve $300,000 43 Façade Program Economic Development Annual Project 44 City Childcare Facility Childcare Fund $1,500,000 $1,477,650 45 Material Storage Bin Covers New Construction Tax $100,000 46 Golf Course Capital Improvements Golf Capital $102,500 $102,500 47 Starwood Transition Area Golf Capital Annual Project 48 Moving Ice Machine Location Golf Capital $10,000 49 Green Tee Leveling Golf Capital $60,000 50 Golf Cart Paths Golf Capital Annual Project 51 HVAC Replacements Golf Capital Annual Project 52 Firecliff - Greens, Fairways & Bunkers Golf Capital $1,325,000 53 Firecliff - Lake #3 Renovations Golf Capital $825,000 54 Perimeter Landscaping Golf Capital Annual Project 55 Computers Golf Capital $25,000 56 ONE Solution Enterprise Software Equipment Replacement $318,660 $296,953 57 NEW REQUEST: Electric Charging Stations Air Quality $248,000 58 NEW REQUEST: Public Counter at Code Compliance Capital Project Reserve $9,100 59 NEW REQUEST: AIPP - Art Piece AIPP $45,000 60 NEW REQUEST: Ambulance Refurbish Equipment Replacement $122,000 61 NEW REQUEST: Motorcycle Equipment Replacement $32,000 62 NEW REQUEST: Fire Capital Fire Fund $24,000 63 NEW REQUEST: Geodetic Survey Control Network Capital Project Reserve $79,000 HOUSING Housing Asset Fund Unfunded Housing Asset Fund Unfunded Housing Asset Fund Unfunded Housing Asset Fund Unfunded Housing Authority Carryover (1)$6,925 Housing Authority Carryover (1)$364,764 Housing Authority Carryover (1)$846,935 Housing Authority Carryover (1)$441,234 70 California Villas Housing Authority Carryover (1)$80,165 71 Taos Palms Housing Authority Carryover (1) 72 La Rocca Housing Authority Carryover (1)$4,641 73 Carlos Ortega Villas Housing Authority $20,000,000 (1)$19,510,229 Housing Authority $3,320,000 (1)$610,851 Unfunded Housing Authority Carryover (1)$114,447 Housing Authority $2,000,000 (1)$500,000 Housing Authority Carryover (1)$372,988 76 Catalina Housing Authority Carryover (1)$107,588 77 Las Serenas Housing Authority Carryover (1)$606,474 78 Pueblos Housing Authority Carryover (1)$24,831 79 Palm Village Housing Authority Carryover (1)$28,012 80 Candlewood Housing Authority Carryover (1)$34,233 Page 6-6 67 64 66 65 Annual Project (1) Annual Project (1) Home Improvement Program Annual Project (1) Annual Project (1) Homebuyer Assistance Acquisition, Rehabilitation & Resale Desert Pointe75 74 Sagecrest 69 One Quail Place 68 Affordability Covenant Maintenance Laguna Palms FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Year 1 Year 2 Year 3 Year 4 Year 5 Amount Amount Amount Amount Amount Grants, Reimbursements, Agreements, MOU's etc.PR O J E C T C O U N T 40 $1,700,000 RDA Bonds $1.7 Million if approved by the State 41 RDA Bonds $4 million if approved by the State and Assessment District Funding 42 43 $230,000 $200,000 $200,000 $200,000 44 $20,000 45 $100,000 46 47 $25,000 $25,000 $25,000 $25,000 $25,000 48 $10,000 49 $60,000 50 $20,000 $20,000 $20,000 $20,000 $20,000 51 $35,000 $35,000 $35,000 $35,000 $35,000 52 $75,000 $1,250,000 53 $75,000 $750,000 54 $235,000 $235,000 $235,000 $235,000 $235,000 55 $25,000 $25,000 $25,000 56 57 $248,000 58 $9,100 59 $45,000 60 $122,000 61 $32,000 62 $24,000 63 $79,000 HOUSING $1,000,000 $1,000,000 $1,000,000 $225,000 $229,500 $25,500 $26,010 $26,530 $27,061 $27,602 $25,500 $26,010 $26,530 $27,061 $27,602 $650,000 $260,100 $265,302 $270,608 $276,020 70 71 72 73 $900,000 $900,000 $900,000 $1,500,000 76 77 78 79 80 Page 6-7 66 67 68 69 74 75 64 65 CITY OF PALM DESERT FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM FY 2015 - 2019 PROJECT FY 13-14 COST Carry Over Project Name Fund ESTIMATE:as of 4-30-14PR O J E C T C O U N T Fire Facilities $809,606 Unfunded Capital Project Reserve $266,849 Unfunded Drainage $360,000 Unfunded Drainage Reserve $80,000 Capital Project Reserve $25,350 Unfunded Portola Park (North Sphere) - Bond Funds Future Improvements Unfunded $1,000,000 Note: (1) = DUE TO THE CURRENT AND POSSIBLE FUTURE IMPACTS OF AB1X26,CARRYOVER PROJECTS LISTED AS CARRYOVERS WILL ONLY BE FUNDED TO THE EXTENT General 1,088,356 THAT MONEY IS AVAILABLE FOR THE PURPOSE OR PROJECT NOTED.Gas Tax 565,000 Measure A 6,507,752 Housing Mitigation - CDBG - Childcare Fund 1,477,650 Police Fund - Fire Fund - New Construction Tax 191,245 Drainage 360,000 Park Fund 202,312 Traffic Signal 40,000 Fire Facilities 809,606 Recycling 201,000 Air Quality - Aquatic Fund 50,000 Capital Project Reserve 1,793,534 Drainage Reserve 267,565 Economic Development - Park Fund Reserve 47,686 AIPP - Traffic Signal Reserve 21,240 Golf Capital 102,500 Building Maint - OC Enterprise - Equipment Replacement 296,953 Housing Authority 23,654,317 Housing Asset Fund - Unfunded - 37,676,716 Page 6-8 81 $10,679,195 85 83 Gerald Ford Drive Drainage Line 3B AKA: North Sphere Drainage $4,400,000 82 Mid-Valley Bike Path $5,800,000 $4,000,000President's Plaza East & West Parking Lot Rehabilitation84 New North Sphere Fire Station UNDERFUNDED - OR NO FUNDING: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Year 1 Year 2 Year 3 Year 4 Year 5 Amount Amount Amount Amount Amount Grants, Reimbursements, Agreements, MOU's etc.PR O J E C T C O U N T UNDERFUNDED - OR NO FUNDING: $100,000 $9,770,000 $5,200,000 $3,960,000 $3,950,000 $1,000,000 FD YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 FUND TOTAL 110 825,000 - - - - 1,913,356 211 565,000 - - - - 1,130,000 213 19,746,500 4,425,000 6,080,500 4,425,000 2,425,000 43,609,752 214 - - - - - - 220 - - - - - - 228 20,000 - - - - 1,497,650 229 - - - - - - 230 24,000 - - - - 24,000 231 200,000 75,000 75,000 75,000 75,000 691,245 232 - - - - - 360,000 233 218,000 - - - - 420,312 234 95,000 - - - - 135,000 235 100,000 - - - - 909,606 236 201,000 - - - - 402,000 238 248,000 - - - - 248,000 242 45,000 50,000 50,000 50,000 50,000 295,000 400 2,888,100 - - - - 4,681,634 420 210,000 210,000 210,000 210,000 210,000 1,317,565 425 230,000 200,000 200,000 200,000 - 830,000 430 29,500 - - - - 77,186 436 45,000 - - - - 45,000 440 - - - - - 21,240 441 485,000 1,590,000 415,000 1,065,000 315,000 3,972,500 450 - - - - - - 510 - - - - - - 530 154,000 - - - - 450,953 871 2,400,000 - - - - 26,054,317 873 1,701,000 - - - - 1,701,000 13,110,000 6,912,120 2,218,362 1,549,730 10,330,724 34,120,936 43,540,100 13,462,120 9,248,862 7,574,730 13,405,724 124,908,252 Page 6-9 This project should use drainage funds that are not needed elsewhere. CMAQ funds $2,200,000 Funding in FY 14/15. RDA Bonds $8 Million if approved by the State RDA Bonds $7 Million if approved by the State81 82 83 84 85 Page 7-1 PALM DESERT HOUSING AUTHORITY Overview – Prior to dissolution, the Redevelopment Agency allocated 20% of an all tax increment received to provide low and moderate-income housing throughout the city. Housing Authority no longer receives tax increment other than existing bonded debt service. Housing Administration includes only those costs associated with administration of the housing authority assets. The Palm Desert Housing Authority owns and operates over 1100 rental units previously owned by the Redevelopment Agency. Operations include day to day maintenance, leasing and vacancy turnover. For Housing Authority units acquired, developed, rehabilitated, or otherwise assisted, which are required to be available to and occupied by persons and families whose income is between 20 percent and 65 percent of the area median income. Page 7-2 HOUSING ADMINISTRATION FUND #870 Expenditure 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Summary Actuals Adopted Projected Budget Change SALARY AND BENEFITS 690,860 769,531 732,496 771,950 0.31% OTHER SERVICES 515 3,730 3,501 4,630 24.13% TOTALS:691,375 773,261 735,997 776,580 0.43% SIGNIFICANT CHANGES: HOUSING ADMINISTRATION Program Narrative: Prior to dissolution, the Redevelopment Agency allocated 20% of all tax increment received to provide low and moderate-income housing throughout the city. No longer allowed by ABx1 26, Housing Administration now includes only those costs associated with administration of the housing authority assets. Page 7-3 HOUSING ADMINISTRATION 870 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget 870-4195-466.10-01 SALARIES-FULL TIME 480,268 503,812 480,000 498,750 870-4195-466.10-02 SALARIES-OVERTIME - - - - 870-4195-466.11-15 RETIREMENT CONTRIBUTION 117,270 129,599 129,500 153,400 870-4195-466.11-16 MEDICARE CONTRB-EMP 6,999 7,078 7,000 7,300 870-4195-466.11-17 RETIREE HEALTH - 31,896 31,896 15,300 870-4195-466.11-20 INS PREM - LTD 4,006 3,905 3,900 4,000 870-4195-466.11-21 INS PREM - HEALTH 77,296 87,285 75,000 87,200 870-4195-466.11-24 INS PREM - LIFE 1,356 1,562 1,500 1,600 870-4195-466.11-25 WORKER'S COMPENSATION 3,665 4,394 3,700 4,400 870-4195-466.31-15 MILEAGE REIMBURSEMENT - 250 321 350 870-4195-466.31-20 CONFERENCE/SEMINARS - 2,500 2,500 2,500 870-4195-466.31-25 LOCAL MEETINGS 35 500 200 300 870-4195-466.36-50 TELEPHONE 480 480 480 480 870-4195-466.40-40 OFFICE EQUIPMENT - - - 1,000 HOUSING ADMINISTRATION 691,375 773,261 735,997 776,580 AUTHORIZED PERSONNEL 13-14 14-15 Grade Title Full-Time Filled Full-Time Part-Time 140 DIRECTOR OF HOUSING 1 1 1 123 MANAGEMENT ANALYST II 2 2 2 121 ACCOUNTANT II 0 0 0 113 HOUSING PROGRAMS TECHNICIAN 2 2 2 TOTAL 5 5 5 0 CITY OF PALM DESERT BUDGET WORKSHEETS FY 2014-2015 ADOPTED BUDGET REQUESTED BUDGET Page 7-4 HOUSING AUTHORITY ADMINISTRATION FUND #871 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SUPPLIES 396 1,500 1,000 0 100.00% OTHER SERVICES 28,652 108,300 71,999 69,000 -36.29% CAPITAL OUTLAY 13,825 70,000 77,278 77,000 10.00% TRANSFERS OUT 691,758 773,261 735,997 776,580 0.43% TOTALS:734,631 953,061 886,273 922,580 0.00% SIGNIFICANT CHANGES: A. Covers expenditures related to administration of Housing Authority such as staffing, training, etc. Program Narrative: Expenditure Summary The Palm Desert Housing Authority now owns and operates over 1100 rental units previously owned by the Redevelopment Agency. Operations include day to day maintenance, leasing, and vacancy turnover. PALM DESERT HOUSING AUTHORITY Page 7-5 HOUSING AUTHORITY ADMINISTRATION 871 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget 871-4192-419.37-20 LIABILITY INSURANCE 23,018 24,000 26,235 24,000 871-4195-466.10-10 MEETING COMPENSATION 3,500 5,000 5,000 5,000 871-4195-466.21-10 OFFICE SUPPLIES 396 500 - - 871-4195-466.30-15 PROF-LEGAL 386 50,000 25,000 25,000 871-4195-466.30-90 PROF-OTHER ADMINISTRATION - 5,000 - - 871-4195-466.30-92 PROF-OTHER - 20,000 15,000 15,000 871-4195-466.32-10 LEG REQ. ADVERTISING 1,420 1,500 764 - 871-4195-466.33-70 R/M-OTHER EQUIPMENT - 10,000 - - 871-4195-466.36-10 PRINTING / DUPLICATING - 1,300 - - 871-4195-466.36-60 POSTAGE & FREIGHT 328 1,500 - - 871-4195-466.40-01 CAP-OFFICE EQUIPMENT - 1,000 1,000 - 871-4199-499.50-10 INTERFUND OP TR OUT 691,758 773,261 735,997 776,580 A 871-4475-466.33-10 R/M-SANTA ROSA APTS 13,825 60,000 77,278 77,000 HOUSING AUTHORITY ADMINISTRATION 734,631 953,061 886,273 922,580 PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-6 FUND #871 HOUSING AUTHORITY - LAGUNA PALMS APTS DEPT.8610 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 180,084 203,914 187,777 206,270 1.16% CAPITAL OUTLAY - 4,193 24,166 4,869 16.12% TOTALS:180,084 208,107 211,943 211,139 1.46% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. HOUSING AUTHORITY - LAGUNA PALMS APTS. Expenditure Summary Laguna Palms Apartments has 48 recently renovated units that are rented at affordable levels for very low, low, and moderate-income families. Program Narrative: Page 7-7 HOUSING AUTHORITY - LAGUNA PALMS APTS 871 8610 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8610-363.20-00 TOTAL RENTAL INCOME 216,957 227,044 240,653 251,370 Expenditures: 871-8610-466.30-90 PAYROLL 74,043 87,843 72,892 88,729 871-8610-466.30-92 CONTRACT SERVICES 17,170 18,480 16,631 17,220 871-8610-466.30-93 MANAGEMENT FEE 20,055 20,160 20,100 20,160 871-8610-466.32-23 ADVERTISING/PROMOTION 269 300 508 420 871-8610-466.33-10 R/M - BUILDING 14,492 23,171 20,468 22,201 871-8610-466.35-14 UTILITIES 45,888 45,480 49,898 48,640 871-8610-466.36-95 MISCELLANEOUS EXP 8,167 8,480 7,280 8,900 SUBTOTAL EXPENDITURES 180,084 203,914 187,777 206,270 NET OPERATING INCOME "NOI"36,873 23,130 52,876 45,100 871-8610-466.33-11 REPLACEMENT EXPENDITURES - 4,193 - 4,869 A 871-8610-466.40-01 LAGUNA PALMS CONST/REHAB - - 24,166 - 871-8610-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 36,873 18,937 28,709 40,231 PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-8 FUND #871 HOUSING AUTHORITY - CATALINA GARDENS APT DEPT.8620 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 320,281 308,969 323,576 320,616 3.77% CAPITAL OUTLAY - 52,336 36,400 158,270 202.41% TOTALS:320,281 361,305 359,976 478,886 32.54% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Pool Maint., Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. Program Narrative: Expenditure Summary Catalina Gardens Apartment complex has 72 units that are rented at affordable levels for very low, low, and moderate- income seniors. HOUSING AUTHORITY - CATALINA GARDENS APT Page 7-9 HOUSING AUTHORITY - CATALINA GARDENS APT 871 8620 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8620-363.20-00 TOTAL RENTAL INCOME 261,334 272,292 272,988 286,548 Expenditures 871-8620-466.30-89 PAYROLL 110,914 107,736 107,501 114,908 871-8620-466.30-92 CONTRACT SERVICES 48,986 51,345 54,352 56,844 871-8620-466.30-93 MANAGEMENT FEE 30,135 30,240 30,240 30,240 871-8620-466.32-23 ADVERTISING/PROMOTION 1,623 1,300 1,414 1,320 871-8620-466.33-10 R/M - BUILDING 45,479 46,488 36,754 37,608 871-8620-466.35-14 UTILITIES 68,911 59,100 71,239 67,045 871-8620-466.36-95 MISCELLANEOUS EXP 14,233 12,760 22,077 12,651 SUBTOTAL EXPENDITURES 320,281 308,969 323,576 320,616 NET OPERATING INCOME "NOI"(58,947) (36,677) (50,588) (34,068) 871-8620-466.33-11 REPLACEMENT EXPENDITURES - 52,336 36,400 158,270 A 871-8620-466.40-01 CATALINA CONST/REHAB - - - - 871-8620-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS (58,947) (89,013) (86,988) (192,338) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-10 FUND #871 HOUSING AUTHORITY - DESERT POINTE DEPT.8630 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 243,235 256,751 263,309 259,710 1.15% CAPITAL OUTLAY - 554,897 8,570 1,571,527 183.21% TOTALS:243,235 811,648 271,879 1,831,237 125.62% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Pool Maint., Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. B. Contingent on availability of housing bond proceeds. Expenditure Summary Desert Pointe Apartment complex has 64 units that are rented at affordable levels for very low, low, and moderate- income seniors. HOUSING AUTHORITY - DESERT POINTE Program Narrative: Page 7-11 HOUSING AUTHORITY - DESERT POINTE 871 8630 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8630-363.20-00 TOTAL RENTAL INCOME 263,517 277,825 273,340 292,108 Expenditures: 871-8630-466.30-92 CONTRACT SERVICES 31,197 31,662 33,616 34,476 871-8630-466.30-93 MANAGEMENT FEE 26,810 26,880 26,820 26,880 871-8630-466.30-97 PAYROLL 86,874 84,768 90,850 92,019 871-8630-466.32-23 ADVERTISING/PROMOTION - 300 - 300 871-8630-466.33-10 R/M - BUILDING 33,988 51,866 41,796 39,626 871-8630-466.35-14 UTILITIES 54,946 50,971 61,231 56,534 871-8630-466.36-95 MISCELLANEOUS EXP 9,420 10,304 8,997 9,875 SUBTOTAL EXPENDITURES 243,235 256,751 263,309 259,710 NET OPERATING INCOME "NOI"20,282 21,074 10,030 32,398 871-8630-466.33-11 REPLACEMENT EXPENDITURES - 54,897 8,570 71,527 A 871-8630-466.40-01 DESERT POINTE CONST/REHAB - 500,000 - 1,500,000 B 871-8630-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 20,282 (533,823) 1,460 (1,539,129) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-12 FUND #871 HOUSING AUTHORITY - LAS SERENAS DEPT.8640 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 482,046 512,130 534,316 494,656 -3.41% CAPITAL OUTLAY - 304,906 185,433 362,502 18.89% TOTALS:482,046 817,036 719,749 857,158 4.91% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. Program Narrative: Expenditure Summary Las Serenas Apartment complex has 150 units that are rented at affordable levels for very low, low, and moderate- income seniors. HOUSING AUTHORITY - LAS SERENAS Page 7-13 HOUSING AUTHORITY - LAS SERENAS 871 8640 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8640-363.20-00 TOTAL RENTAL INCOME 717,880 720,731 742,387 772,188 Expenditures 871-8640-466.30-92 CONTRACT SERVICES 59,478 64,140 86,547 68,580 871-8640-466.30-93 MANAGEMENT FEE 62,860 63,000 63,000 63,000 871-8640-466.30-98 PAYROLL 149,923 153,167 148,201 154,147 871-8640-466.32-23 ADVERTISING/PROMOTION 1,255 1,300 1,607 1,400 871-8640-466.33-10 R/M - BUILDING 77,994 93,404 70,668 66,944 871-8640-466.35-14 UTILITIES 113,136 121,320 142,437 122,580 871-8640-466.36-95 MISCELLANEOUS EXP 17,400 15,799 21,856 18,005 SUBTOTAL EXPENDITURES 482,046 512,130 534,316 494,656 NET OPERATING INCOME "NOI"235,834 208,601 208,072 277,532 871-8640-466.33-11 REPLACEMENT EXPENDITURES - 304,906 185,433 362,502 A 871-8640-466.40-01 LAS SERENAS CONST/REHAB - - - - 871-8640-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 235,834 (96,305) 22,638 (84,970) BUDGET WORKSHEETS FY 2014-2015 PALM DESERT HOUSING AUTHORITY Page 7-14 FUND #871 HOUSING AUTHORITY - NEIGHBORS GARDEN APT.DEPT.8650 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 97,866 120,381 103,640 108,379 -9.97% CAPITAL OUTLAY - - 1,649 165,139 100.00% TOTALS:97,866 120,381 105,289 273,518 127.21% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. HOUSING AUTHORITY - NEIGHBORS GARDEN APT. Program Narrative: Expenditure Summary Neighbors Garden Apartment complex has 24 units that are rented at affordable levels for very low, low, and moderate- income families. Page 7-15 HOUSING AUTHORITY - NEIGHBORS GARDEN APT.871 8650 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8650-363.20-00 TOTAL RENTAL INCOME 142,901 140,808 140,326 151,575 Expenditures: 871-8650-466.30-88 PAYROLL 31,386 35,095 35,200 35,090 871-8650-466.30-92 CONTRACT SERVICES 8,868 10,080 9,733 10,020 871-8650-466.30-93 MANAGEMENT FEE 10,045 10,080 10,080 10,080 871-8650-466.32-23 ADVERTISING/PROMOTION - 240 - 240 871-8650-466.33-10 R/M - BUILDING 23,844 38,860 22,710 26,780 871-8650-466.35-14 UTILITIES 21,059 21,660 22,568 22,462 871-8650-466.36-95 MISCELLANEOUS EXP 2,664 4,366 3,350 3,707 SUBTOTAL EXPENDITURES 97,866 120,381 103,640 108,379 NET OPERATING INCOME "NOI"45,035 20,427 36,686 43,196 871-8650-466.33-11 REPLACEMENT EXPENDITURES - - 1,649 165,139 A 871-8650-466.40-01 CAPITAL BUDGET - - - - 871-8650-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 45,035 20,427 35,037 (121,943) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-16 FUND #871 HOUSING AUTHORITY - ONE QUAIL PLACE APTS.DEPT.8660 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 1,634,452 1,691,993 1,718,789 1,701,906 0.59% CAPITAL OUTLAY 7,504 484,925 79,155 500,000 3.11% TOTALS:1,641,956 2,176,918 1,797,944 2,201,906 1.15% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes: Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. HOUSING AUTHORITY - ONE QUAIL PLACE APTS. Program Narrative: Expenditure Summary One Quail Place Apartment complex has 384 units that are all rented at affordable levels for very low, low, and moderate-income families. Page 7-17 HOUSING AUTHORITY - ONE QUAIL PLACE APTS.871 8660 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8660-363.20-00 TOTAL RENTAL INCOME 2,315,821 2,308,126 2,400,442 2,515,963 Expenditures: 871-8660-466.30-92 CONTRACT SERVICES 180,202 171,696 185,681 168,120 871-8660-466.30-93 MANAGEMENT FEE 161,175 161,280 161,040 161,280 871-8660-466.30-95 PAYROLL 524,779 599,201 548,634 626,298 871-8660-466.32-23 ADVERTISING/PROMOTION 1,162 1,100 1,865 1,400 871-8660-466.33-10 R/M - BUILDING 328,460 341,668 330,994 320,193 871-8660-466.35-14 UTILITIES 385,501 371,040 412,911 364,800 871-8660-466.36-95 MISCELLANEOUS EXP 53,173 46,008 77,665 59,815 SUBTOTAL EXPENDITURES 1,634,452 1,691,993 1,718,789 1,701,906 NET OPERATING INCOME "NOI"681,369 616,133 681,653 814,057 871-8660-466.33-11 REPLACEMENT EXPENDITURES 7,504 484,925 79,155 500,000 A 871-8660-466.40-01 ONE QUAIL CONST/REHAB - - - - 871-8660-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 673,865 131,208 602,498 314,057 BUDGET WORKSHEETS FY 2014-2015 PALM DESERT HOUSING AUTHORITY Page 7-18 FUND #871 HOUSING AUTHORITY - THE PUEBLOS APTS.DEPT.8670 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 67,074 73,466 61,442 71,345 -2.89% CAPITAL OUTLAY - - 9,286 10,781 100% TOTALS:67,074 73,466 70,728 82,126 11.79% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes: Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. HOUSING AUTHORITY - THE PUEBLOS APTS. Program Narrative: Expenditure Summary The Pueblos Apartment complex has 15 units that are all rented at affordable levels for very low, low, and moderate- income seniors. Page 7-19 HOUSING AUTHORITY - THE PUEBLOS APTS.871 8670 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8670-363.20-00 TOTAL RENTAL INCOME 59,317 63,468 61,414 60,924 Expenditures: 871-8670-466.30-87 PAYROLL 24,860 24,703 27,481 29,622 871-8670-466.30-92 CONTRACT SERVICES 6,660 6,900 6,147 6,864 871-8670-466.30-93 MANAGEMENT FEE 6,905 7,980 6,300 6,300 871-8670-466.32-23 ADVERTISING/PROMOTION - 240 232 240 871-8670-466.33-10 R/M - BUILDING 16,845 19,691 7,037 15,531 871-8670-466.35-14 UTILITIES 9,193 11,174 11,506 10,224 871-8670-466.36-95 MISCELLANEOUS EXP 2,611 2,778 2,738 2,564 SUBTOTAL EXPENDITURES 67,074 73,466 61,442 71,345 NET OPERATING INCOME "NOI"(7,757) (9,998) (28) (10,421) 871-8670-466.33-11 REPLACEMENT EXPENDITURES - - 9,286 10,781 A 871-8670-466.40-01 PUEBLOS CONST/REHAB - - - - 871-8670-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS (7,757) (9,998) (9,314) (21,202) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-20 FUND #871 HOUSING AUTHORITY - CALIFORNIA VILLAS APTS DEPT.8680 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 517,142 472,439 528,620 512,951 8.58% CAPITAL OUTLAY - 42,347 15,298 47,878 13.06% TOTALS:517,142 514,786 543,918 560,829 8.94% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes: Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. HOUSING AUTHORITY - CALIFORNIA VILLAS APTS. Program Narrative: Expenditure Summary California Villas Apartment complex has 141 recently renovated units that are rented at affordable levels for very low, low, and moderate-income families. Page 7-21 HOUSING AUTHORITY - CALIFORNIA VILLAS APTS 871 8680 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8680-363.20-00 TOTAL RENTAL INCOME 607,383 604,915 659,715 680,152 Expenditures: 871-8680-466.30-82 PAYROLL 182,507 179,188 184,357 186,514 871-8680-466.30-92 CONTRACT SERVICES 51,053 50,061 52,536 53,832 871-8680-466.30-93 MANAGEMENT FEE 59,080 59,220 59,100 59,220 871-8680-466.32-23 ADVERTISING/PROMOTION 83 300 228 500 871-8680-466.33-10 R/M - BUILDING 73,990 56,542 61,353 50,610 871-8680-466.35-14 UTILITIES 132,196 112,533 147,947 141,595 871-8680-466.36-95 MISCELLANEOUS EXP 18,233 14,595 23,098 20,680 SUBTOTAL EXPENDITURES 517,142 472,439 528,620 512,951 NET OPERATING INCOME "NOI"90,241 132,476 131,094 167,201 871-8680-466.33-11 REPLACEMENT EXPENDITURES - 42,347 12,853 47,878 A 871-8680-466.40-01 CALIFORNIA VILLAS CONST/REHAB - - 2,445 - 871-8680-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 90,241 90,129 115,797 119,323 PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-22 FUND #871 HOUSING AUTHORITY - TAOS PALMS APTS.DEPT.8690 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 59,822 87,393 68,077 75,629 -13.46% CAPITAL OUTLAY - 2,898 918 126,187 4254.28% TOTALS:59,822 90,291 68,996 201,816 123.52% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. HOUSING AUTHORITY - TAOS PALMS APTS. Program Narrative: Summary Expenditure Taos Palms Apartment complex has 16 units that are rented at affordable levels for very low, low, and moderate- income families. Page 7-23 HOUSING AUTHORITY - TAOS PALMS APTS.871 8690 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8690-363.20-00 TOTAL RENTAL INCOME 74,705 73,771 76,657 81,451 Expenditures: 871-8690-466.30-85 PAYROLL 22,156 32,076 25,315 25,771 871-8690-466.30-92 CONTRACT SERVICES 7,719 9,768 8,374 9,672 871-8690-466.30-93 MANAGEMENT FEE 6,650 6,720 6,720 6,720 871-8690-466.32-23 ADVERTISING/PROMOTION - 240 - 240 871-8690-466.33-10 R/M - BUILDING 5,958 21,772 8,997 15,022 871-8690-466.35-14 UTILITIES 13,866 14,096 16,168 16,016 871-8690-466.36-95 MISCELLANEOUS EXP 3,473 2,721 2,504 2,188 SUBTOTAL EXPENDITURES 59,822 87,393 68,077 75,629 NET OPERATING INCOME "NOI"14,883 (13,622) 8,580 5,822 871-8690-466.33-11 REPLACEMENT EXPENDITURES - 2,898 918 126,187 A 871-8690-466.40-01 CAPITAL BUDGET - - - - 871-8690-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 14,883 (16,520) 7,661 (120,365) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-24 FUND #871 HOUSING AUTHORITY - CARLOS ORTEGA VILLAS DEPT.8691 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES - - - - 0.00% CAPITAL OUTLAY 496 - 159,285 - 0.00% TOTALS:496 - 159,285 - SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). HOUSING AUTHORITY - CARLOS ORTEGA VILLAS Program Narrative: Expenditure Summary The Carlos Ortega Villas, previously called Country Village was acquired with 66 units that are normally rented at affordable levels to very low, low, and moderate-income families. Following an in depth study, the dilapidated units have recently been deconstructed and with conceptual design complete, is now in the final design for construction of 72 new units at this site. Construction is expected to being this fiscal year after a Finding of Completion is received. Page 7-25 HOUSING AUTHORITY - CARLOS ORTEGA VILLAS 871 8691 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8691-363.20-00 TOTAL RENTAL INCOME - - - - Expenditures: 871-8691-466.30-89 PAYROLL - - - - 871-8691-466.30-92 CONTRACT SERVICES - - - - 871-8691-466.30-93 MANAGEMENT FEE - - - - 871-8691-466.32-23 ADVERTISING/PROMOTION - - - - 871-8691-466.33-10 R/M - BUILDING - - - - 871-8691-466.35-14 UTILITIES - - - - 871-8691-466.36-95 MISCELLANEOUS EXP - - - - SUBTOTAL EXPENDITURES - - - - NET OPERATING INCOME "NOI"- - - - 871-8691-466.33-11 REPLACEMENT EXPENDITURES - - - - 871-8691-466.40-01 CARLOS ORTEGA VILLAS CONST/REHAB 496 - 159,285 - 871-8691-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS (496) - (159,285) - PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-26 FUND #871 HOUSING AUTHORITY - PALM VILLAGE APTS DEPT.8692 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 118,155 134,152 122,026 124,167 -7.44% CAPITAL OUTLAY - 28,926 10,272 - -100.00% TOTALS:118,155 163,078 132,298 124,167 -23.86% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). HOUSING AUTHORITY - PALM VILLAGE APTS Program Narrative: Palm Village Apartment complex has 36 newly constructed units that are rented at affordable levels for very low, low, and moderate- income families. Expenditure Summary Page 7-27 HOUSING AUTHORITY - PALM VILLAGE APTS 871 8692 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8692-363.20-00 TOTAL RENTAL INCOME 205,353 207,280 201,933 208,872 Expenditures: 871-8692-466.30-89 PAYROLL 41,541 50,547 41,370 51,047 871-8692-466.30-92 CONTRACT SERVICES 12,255 11,724 11,954 12,156 871-8692-466.30-93 MANAGEMENT FEE 15,120 15,120 15,060 15,120 871-8692-466.32-23 ADVERTISING/PROMOTION - 240 - 240 871-8692-466.33-10 R/M - BUILDING 13,854 19,460 12,364 13,555 871-8692-466.35-14 UTILITIES 30,481 32,785 30,234 27,013 871-8692-466.36-95 MISCELLANEOUS EXP 4,904 4,276 11,044 5,036 SUBTOTAL EXPENDITURES 118,155 134,152 122,026 124,167 NET OPERATING INCOME "NOI"87,198 73,128 79,907 84,705 871-8692-466.33-11 REPLACEMENT EXPENDITURES - 28,926 10,272 - 871-8692-466.40-01 PALM VILLAGE CONST/REHAB - - - - 871-8692-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 87,198 44,202 69,634 84,705 PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-28 FUND #871 HOUSING AUTHORITY - CANDLEWOOD APTS DEPT.8693 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 140,531 146,925 139,170 144,951 -1.34% CAPITAL OUTLAY 3,300 45,189 24,426 88,453 95.74% TOTALS:143,831 192,114 163,596 233,404 21.49% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Based on Replacement Reserve Study projections. To be paid from amounts on deposit pursuant to Reserve Study. Candlewood Apartments has 30 units that are all rented at affordable levels for very low, low, and moderate-income seniors. HOUSING AUTHORITY - CANDLEWOOD APARTMENTS Program Narrative: Expenditure Summary Page 7-29 HOUSING AUTHORITY - CANDLEWOOD APTS 871 8693 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8693-363-2000 TOTAL RENTAL INCOME 123,726 114,728 129,497 128,784 Expenditures: 871-8693-466.30-89 PAYROLL 48,473 52,423 51,149 55,641 871-8693-466.30-92 CONTRACT SERVICES 14,196 14,360 13,717 15,124 871-8693-466.30-93 MANAGEMENT FEE 12,565 12,600 12,540 12,600 871-8693-466.32-23 ADVERTISING/PROMOTION 204 480 324 300 871-8693-466.33-10 R/M - BUILDING 32,613 35,722 21,847 26,132 871-8693-466.35-14 UTILITIES 27,444 27,420 34,023 30,185 871-8693-466.36-95 MISCELLANEOUS EXP 5,036 3,920 5,570 4,969 SUBTOTAL EXPENDITURES 140,531 146,925 139,170 144,951 NET OPERATING INCOME "NOI"(16,805) (32,197) (9,672) (16,167) 871-8693-466.33-11 REPLACEMENT EXPENDITURES 3,300 45,189 24,426 88,453 A 871-8693-466.40-01 CANDLEWOOD CONST/REHAB - - - - 871-8693-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS (20,105) (77,386) (34,098) (104,620) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-30 FUND #871 HOUSING AUTHORITY - LA ROCCA VILLAS DEPT.8694 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 116,855 115,879 118,684 114,884 -0.86% CAPITAL OUTLAY 4,000 5,121 891 - -100.00% TOTALS:120,855 121,000 119,575 114,884 -5.05% SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). Program Narrative: La Rocca Villas has 27 newly constructed units that are rented at affordable levels for very low, low, and moderate- income seniors. HOUSING AUTHORITY - LA ROCCA VILLAS Expenditure Summary Page 7-31 HOUSING AUTHORITY - LA ROCCA VILLAS 871 8694 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8694-363-2000 TOTAL RENTAL INCOME 131,301 132,797 136,820 134,971 Expenditures: 871-8694-466.30-89 PAYROLL 37,869 51,522 32,450 42,122 871-8694-466.30-92 CONTRACT SERVICES 8,080 8,040 8,334 8,400 871-8694-466.30-93 MANAGEMENT FEE 11,270 11,340 11,280 11,340 871-8694-466.32-23 ADVERTISING/PROMOTION 216 240 319 300 871-8694-466.33-10 R/M - BUILDING 21,309 14,310 7,267 12,145 871-8694-466.35-14 UTILITIES 35,183 28,361 57,071 38,000 871-8694-466.36-95 MISCELLANEOUS EXP 2,928 2,066 1,962 2,577 SUBTOTAL EXPENDITURES 116,855 115,879 118,684 114,884 NET OPERATING INCOME "NOI"14,446 16,918 18,136 20,087 871-8694-466.33-11 REPLACEMENT EXPENDITURES 4,000 5,121 891 - 871-8694-466.40-01 LA ROCCA VILLAS CONST/REHAB - - - - 871-8694-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 10,446 11,797 17,244 20,087 BUDGET WORKSHEETS FY 2014-2015 PALM DESERT HOUSING AUTHORITY Page 7-32 FUND #871 HOUSING AUTHORITY - SAGECREST DEPT.8695 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SALARY AND BENEFITS SUPPLIES OTHER SERVICES 39,576 59,222 46,108 47,861 -19.18% CAPITAL OUTLAY - - - 900,000 100.00% TOTALS:39,576 59,222 46,108 947,861 SIGNIFICANT CHANGES: Contract services includes: Pest Control, Gardening and Subcontract cleaning services. Utilities Services includes: Telephone, Trash Removal, Gas & Electric, Water and Sewer. Repairs & Maintenance includes:Electrical, Plumbing, Carpet &Flooring, Building Supplies, Landscaping, Mechanical Equipment, Painting and Janitorial Supplies. Available Net Income may be used to cover admin costs in Low-Mod Set Aside Fund (870). A. Contingent on availability of housing bond proceeds. HOUSING AUTHORITY - SAGECREST Sagecrest Apartment complex has 14 units that are rented at affordable levels for very low, low, and moderate-income families. In 2008-09 the Agency acquired 14 adjacent units that were dilapidated. In order to rehabilitate or rebuild units to be available to very low, low, and moderate-income households. The elimination of Redevelopment has put this project on hold. When suitable funding is identified, the project will reume the planning process. Program Narrative: Expenditure Summary Page 7-33 HOUSING AUTHORITY - SAGECREST 871 8695 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget Revenue: 871-8695-363-2000 TOTAL RENTAL INCOME 55,695 51,414 58,905 58,968 Expenditures: 871-8695-466.30-89 PAYROLL 11,238 20,856 13,658 13,338 871-8695-466.30-92 CONTRACT SERVICES 8,424 9,066 11,203 9,062 871-8695-466.30-93 MANAGEMENT FEE 5,880 5,880 5,880 5,880 871-8695-466.32-23 ADVERTISING/PROMOTION - 240 244 240 871-8695-466.33-10 R/M - BUILDING 2,313 11,540 2,985 7,900 871-8695-466.35-14 UTILITIES 9,225 9,000 10,034 9,638 871-8695-466.36-95 MISCELLANEOUS EXP 2,496 2,640 2,103 1,803 SUBTOTAL EXPENDITURES 39,576 59,222 46,108 47,861 NET OPERATING INCOME "NOI"16,119 (7,808) 12,797 11,107 871-8695-466.33-11 REPLACEMENT EXPENDITURES - - - - 871-8695-466.40-01 SAGECREST CONST/REHAB - - - 900,000 A 871-8695-466.40-50 CAPITAL IMPROVEMENTS - - - - NET INCOME/LOSS 16,119 (7,808) 12,797 (888,893) PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-34 HOUSING ASSET FUND ADMINISTRATION FUND #873 2012-2013 2013-2014 2013-2014 2014-2015 Percentage Actuals Adopted Projected Budget Change SUPPLIES - - 2,765 5,000 100.00% OTHER SERVICES - - 36,936 39,800 100.00% CAPITAL OUTLAY - - - - 0.00% TRANSFERS OUT - - - - 0.00% TOTALS:- - 39,701 44,800 SIGNIFICANT CHANGES: All expenditures previously budgeted in Housing Set-Aside Fund. PALM DESERT HOUSING AUTHORITY Program Narrative: 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. Expenditure Summary Page 7-35 HOUSING ASSET FUND ADMINISTRATION 873 2012-2013 2013-2014 2013-2014 2014-2015 Account Code Account Description Actuals Adopted Projected Budget 873-4195-466.21-10 OFFICE SUPPLIES - - 450 500 873-4195-466.30-15 PROF-LEGAL - - 24,519 25,000 873-4195-466.30-90 PROF-OTHER ADMINISTRATION - - 2,765 5,000 873-4195-466.32-10 REQ. LEGAL ADVERTISING - - 771 1,500 873-4195-466.33-70 R/M - OTHER EQUIPMENT - - 9,051 10,000 873-4195-466.36-10 PRINTING / DUPLICATING - - 650 1,300 873-4195-466.36-60 POSTAGE & FREIGHT - - 1,494 1,500 HOUSING ASSET FUND ADMINISTRATION - - 39,701 44,800 PALM DESERT HOUSING AUTHORITY BUDGET WORKSHEETS FY 2014-2015 Page 7-36 THIS PAGE INTENTIONALLY LEFT BLANK 1-111IME Is *12: I a I ki F-11 ikl 90:4 1 kyj I Request: Authorization of Out -of -State Travel in FY 2014/2015 budget Submitted by: Paul S. Gibson, Director of Finance/City Treasurer Date: June 26, 2014 The FY 2014/2015 budget includes out-of-state travel for the departments listed below. The trips are for attendance at national conferences of professional organizations of which the City or department head is a member. Staff requests approval for the following meetings and attendees: Department 1 Organization Building .. .. ..... .. I .. . ....... . & Safety j ICC Annual Business Mtg Destination i Attendee ....................... ............ Fort Lauderdale, Director of Building and Safety FL City Clerk 11MC j Hartford, CT ................ ................... ............ City Council . .... . ........................ .......... ....... .......... .......... - ........ . .... ................. .......... ICSC 4 -............ C as Vegas, NV Palm Desert Sister Cities Ixtapa - Foundation Goodwill Trip Zihuatanejo, Mexico City Manager ICMA Annual Conference 'Charlotte, NC Community Dev. ..... . .... . ... - ........... - Americans for the Arts Conference"'i ; ............ 1-1-1-1- .......... - hicago, IL ............. Economic Dev. .......... .......... .................... IdSC Las Vegas, NV Las Vegas Souvenir & Gift Show Las Vegas, NV ICMA Charlotte, NC .................. Public Works ........... - ITE Western District Coof. Seattle, WA ICMA Annual Conference Charlotte, NC Autodesk University Las Vegas, NV California Land Surveyor Assn. Reno, NV Special Programs National Comm I unity De I velopment Un I kn I ow I n Assn, LEM= City Clerk or Deputy City Clerk Councilmember Mayor City Manager & Management Analyst Management Analyst Economic Development Manager Assistant City Manager Visitor Center Supervisor Director of Economic Development Director of Public Works Director of Public Works Senior Engineer City Engineer & City Surveyor Director of Special Programs John M. Wohimuth, City Manager RESOLUTION NO. 2014-_______ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, RESCINDING RESOLUTION NO. 2013-49 AND NO. 2014-06 AND ADOPTING ALLOCATED CLASSIFICATIONS, AUTHORIZED POSITIONS, SALARY SCHEDULE, AND SALARY RANGES, “EXHIBIT A”, FOR THE PERIOD OF JULY 1, 2014 THROUGH JUNE 30, 2015. 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 employer - employee relations Ordinance No. 1042; and WHEREAS, the City of Palm Desert has reached agreement and entered into a Memorandum of Understanding with the employees represented by the Palm Desert Employees Organization, for the period July 1, 2014, through June 30, 2017; and WHEREAS, “EXHIBIT A” is consistent with the MOU/Agreement between the Palm Desert Employees Organization and the City of Palm Desert. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PALM DESERT AS FOLLOWS: SECTION I - SALARY SCHEDULE, RANGES & ALLOCATED CLASSIFICATIONS All employees shall be classified and shall receive compensation for services performed. This compensation shall be in accordance with the established salary schedule and salary ranges for their respective classification as shown below. 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. The following allocated classifications, positions and salary ranges in each department are authorized and approved for Fiscal Year 2014-2015. Page 8-2 3 SALARY RESOLUTION NO. _______ SECTION I AUTHORIZED POSITIONS FY 2014/2015 Department / Division FTE Classification Salary Range CITY MANAGER (5)City Manager 1 1 Risk Manager 129 1 Sr. Management Analyst 127 1 Sr. Management Analyst - OR -127 Management Analyst II - OR - 123 1 Management Analyst I 120 Administrative Secretary (City Manager)113 1 Human Resources (3)Human Resources Director - OR -139 Human Resources Manager 131 1 Human Resources Technician 113 2 CITY CLERK (6)City Clerk 139 1 Deputy City Clerk 118 1 Administrative Secretary (City Council)113 1 Records Technician 113 1 Office Assistant II - OR -104 1 Office Assistant I 100 Clerical Assistant 90 1 B SPECIAL PROGRAMS (4)Director of Special Programs 137 1 Recycling Technician 113 1 Administrative Secretary 113 1 Office Assistant II - OR -104 1 Office Assistant I 100 FINANCE/CITY TREASURER (16)Director of Finance/City Treasurer 145 1 Accounting/Investments Assistant Finance Director 135 1 Deputy City Treasurer 127 1 Senior Financial Analyst 127 1 Management Analyst II - OR - 123 1 Management Analyst I 120 Administrative Secretary 113 1 Office Assistant II - OR - 104 1 Office Assistant I 100 Payroll (1)Accounting Technician II 118 1 Accounts Payable (1)Accounting Technician II 118 1 Accounts Receivable (1)Accounting Technician II 118 1 Purchasing/Fixed Assets (1)Accounting Technician II 118 1 Business License (1)Sr. Office Assistant (Business License)107 1 Information Technology (4)Information Systems Manager 135 1 G.I.S. Specialist 114 1 B Information Systems Technician 114 2 Page 8-3 Authorized SALARY RESOLUTION NO. _______ SECTION I AUTHORIZED POSITIONS FY 2014/2015 Department / Division FTE Classification Salary Range Authorized COMMUNITY DEVELOPMENT (14)Director of Community Development 144 1 Community Development /(6)Principal Planner 135 1 Planning Associate Planner - OR -127 2 Assistant Planner 123 Administrative Secretary 113 1 Senior Office Assistant 107 1 Art in Public Places (2)Management Analyst II 123 1 Public Arts Technician 113 1 Code Compliance (6)Code Compliance Supervisor 123 1 Code Compliance Officer II - OR -118 4 Code Compliance Officer I 114 Code Compliance Technician 113 1 PUBLIC WORKS (44) Public Works Administration (16)Director of Public Works 145 1 City Engineer 139 1 Transportation Engineer 130 1 Senior Engineer/City Surveyor 130 1 Senior Engineer - OR -129 1 Associate Engineer 127 Project Administrator 127 1 Assistant Engineer 125 1 Project Coordinator 121 1 Public Works Inspector II - OR -120 3 Public Works Inspector I 118 Capital Improvement Projects Technician 113 1 Administrative Secretary 113 1 Accounting Technician (Public Works)113 1 Office Assistant II - OR - 104 1 Office Assistant I 100 Clerical Assistant 90 1 Landscape Services (6)Landscape Supervisor 123 1 B Landscape Specialist 121 1 Senior Landscape Inspector 121 1 A Landscape Inspector II - OR -118 3 A Landscape Inspector I 114 Public Works - Corporation Yard Streets Maintenance (16)Maintenance Services Manager 130 1 Streets Maintenance Supervisor 121 1 Senior Maintenance Worker 111 2 Equipment Operator I 109 3 A Maintenance Worker II - OR - 106 7 A Maintenance Worker I 101 Laborer II - OR - Laborer 87 2 B Page 8-4 SALARY RESOLUTION NO. _______ SECTION I AUTHORIZED POSITIONS FY 2014/2015 Department / Division FTE Classification Salary Range Authorized Traffic Signal Maintenance (3)Traffic Signal Specialist 121 1 Traffic Signal Technician II 118 1 Traffic Signal Technician I 111 1 B Building Operations/ Maintenance (3)Building Maintenance Supervisor 114 1 Maintenance Worker II - OR - 106 2 A Maintenance Worker I 101 BUILDING AND SAFETY (12)Director of Building & Safety 140 1 Supervising Plans Examiner 123 1 Building Permit Specialist II - OR -118 2 Building Permit Specialist I 111 Building Inspector II - OR -118 5 B Building Inspector I 114 Administrative Secretary 113 1 Building & Safety Technician 111 1 Office Assistant II - OR -104 1 Office Assistant I 100 ECONOMIC DEVELOPMENT (9.3)Assistant City Manager 145 1 Director of Economic Development 137 1 Economic Development Manager 134 1 Marketing and Tourism Manager 131 1 Economic Development Technician II - OR -118 1 Economic Development Technician I 114 Clerical Assistant 90 1 B Visitor Center Supervisor 114 1 Customer Service Clerk (full-time)87 1 Customer Service Clerk (part-time) - 1.3 FTE 87 2 AFFORDABLE HOUSING (5)Director of Housing 140 1 Management Analyst II - OR - 123 1 Management Analyst I 120 Sr. Management Analyst - OR -127 Management Analyst II 123 1 Housing Programs Technician 113 2 TOTAL ALLOCATED POSITIONS 119 Total FTE = 118.3 Footnotes: B: Position changes as outlined in budget session whitepaper. Page 8-5 A: Anticipated vacancies in this class may not be filled, resulting in a reduction in number of allocated positions due to attrition. Resolution 2014 -______ - Salary Resolution SECTION II - EXEMPT PERSONNEL The following positions 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. The positions designated as Group A have a higher level of responsibility and authority and among other things, these positions require spending numerous extra hours at meetings, conferences and work. Group A: City Manager Assistant City Manager City Clerk City Engineer Director of Building & Safety Director of Community Development Director of Economic Development Director of Finance/City Treasurer Director of Housing Director of Public Works Director of Special Programs The following positions 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. The positions designated as Group B are professional in nature and among other things; these positions require spending occasional extra hours at meetings, conferences and work. Group B: Assistant Finance Director Assistant Engineer Assistant Planner Associate Engineer Associate Planner Building Maintenance Supervisor Code Compliance Supervisor Deputy City Treasurer Economic Development Manager Human Resources Manager Landscape Supervisor Marketing and Tourism Manager Management Analyst I/II Maintenance Services Manager Page 8-6 Resolution 2014 -______ - Salary Resolution Principal Planner Project Administrator Risk Manager Senior Engineer Senior Engineer/City Surveyor Senior Financial Analyst Senior Management Analyst Supervising Plans Examiner Streets Maintenance Supervisor Transportation Engineer Visitor Information Center Supervisor SECTION III - MILEAGE REIMBURSEMENT The mileage reimbursement rate to employees required to use their personal car on City business shall be set by Council and conform to current Internal Revenue Service guidelines. SECTION IV - OTHER COMPENSATION Employees may be eligible for post employment retirement benefits as follows:  A Retiree Health Service Stipend is proscribed in Resolution 2008-02. In accordance with that resolution, employees hired prior to December 31, 2007, receive benefits under Tier One, while qualifying employees hired after January 1, 2008, receive benefits under Tier Two.  The City contracts with the California Public Employees Retirement System (CalPERS) to provide pension benefits to qualifying employees. Employees hired prior to August 31, 2011, receive benefits under the 2.7% @ 55 formula and employees hired after September 1, 2011, receive benefits under the 2% @ 55 formula, and those hired after January 1, 2013, receive benefits under the 2% @ 62 formula. While this resolution establishes the ranges and gross salary for certain positions in the classified service for the City of Palm Desert, there are other benefits both tangible and intangible that are not addressed in this document. Unless referenced otherwise, all benefits in place on June 30, 2014, will continue as constituted. Page 8-7 Resolution 2014 -______ - Salary Resolution SECTION V This resolution is effective upon adoption. The provisions relating to salary and other compensation shall be effective and where applicable, accrue on, and from July 1, 2014. PASSED, APPROVED AND ADOPTED by the Palm Desert City Council this _______day of June 2014 by the following vote, to wit: AYES: NOES: ABSENT: ABSTAIN: ATTEST: __________________________ VAN G. TANNER, MAYOR APPROVED: ______________________________ RACHELLE KLASSEN, CITY CLERK CITY OF PALM DESERT Page 8-8 CITY OF PALM DESERT SCHEDULE OF SALARY RANGES AND CLASSIFICATIONS Effective 7/1/2014 - 6/30/15 No COLA Resolution 2014-_____ Attachment "A" Page 8-9 POSITION CLASSIFICATION GRADE Step 1 5% Step 2 5% Step 3 5% Step 4 5% Step 5 5% Step 6 3.5% Step 7 3.9% Step 8 3 . 10001 City Manager/ Executive Director of RDA 1 117.32 1 City Council Member 999 1912.5 Per Month 1 Housing Board Member $50 per meeting attended (Maximum 4 meetings per month) 10023 Assistant City Manager 145 65.65 68.91 72.38 75.99 79.78 83.78 86.71 90.06 10006 Dir. of Finance/City Treasurer 145 65.65 68.91 72.38 75.99 79.78 83.78 86.71 90.06 10011 Director of Public Works 145 65.65 68.91 72.38 75.99 79.78 83.78 86.71 90.06 10009 Director of Community Development 144 64.04 67.24 70.59 74.13 77.85 81.73 84.59 87.86 10010 Director of Building & Safety 140 58.01 60.90 63.96 67.16 70.50 74.03 76.62 79.60 10014 Director of Housing 140 58.01 60.90 63.96 67.16 70.50 74.03 76.62 79.60 10015 City Clerk 139 56.60 59.45 62.41 65.52 68.80 72.24 74.76 77.66 10018 City Engineer 139 56.60 59.45 62.41 65.52 68.80 72.24 74.76 77.66 10022 Director of Economic Development 137 53.88 56.57 59.39 62.37 65.46 68.76 71.16 73.91 10016 Director of Special Programs 137 53.88 56.57 59.39 62.37 65.46 68.76 71.16 73.91 20028 Information System Manager 135 51.27 53.85 56.54 59.35 62.32 65.43 67.72 70.35 20066 Assistant Finance Director 135 51.27 53.85 56.54 59.35 62.32 65.43 67.72 70.35 20075 Principal Planner 135 51.27 53.85 56.54 59.35 62.32 65.43 67.72 70.35 20074 Economic Development Manager 134 50.03 52.54 55.16 57.93 60.82 63.87 66.10 68.66 20034 Human Resources Manager 131 46.46 48.78 51.21 53.77 56.46 59.28 61.35 63.72 20061 Tourism and Marketing Manager 131 46.46 48.78 51.21 53.77 56.46 59.28 61.35 63.72 20006 Transportation Engineer 130 45.34 47.59 49.97 52.47 55.10 57.85 59.87 62.18 20009 Maintenance Services Manager 130 45.34 47.59 49.97 52.47 55.10 57.85 59.87 62.18 20056 Senior Engineer/City Surveyor 130 45.34 47.59 49.97 52.47 55.10 57.85 59.87 62.18 20008 Senior Engineer 129 44.22 46.43 48.76 51.18 53.75 56.43 58.40 60.67 20017 Risk Manager 129 44.22 46.43 48.76 51.18 53.75 56.43 58.40 60.67 20013 Senior Management Analyst 127 42.08 44.20 46.41 48.74 51.16 53.73 55.61 57.75 20015 Associate Planner 127 42.08 44.20 46.41 48.74 51.16 53.73 55.61 57.75 20035 Associate Engineer 127 42.08 44.20 46.41 48.74 51.16 53.73 55.61 57.75 20036 Project Administrator 127 42.08 44.20 46.41 48.74 51.16 53.73 55.61 57.75 20064 Deputy City Treasurer 127 42.08 44.20 46.41 48.74 51.16 53.73 55.61 57.75 20067 Senior Financial Analyst 127 42.08 44.20 46.41 48.74 51.16 53.73 55.61 57.75 20018 Assistant Engineer 125 40.07 42.06 44.19 46.40 48.73 51.15 52.94 54.99 CITY OF PALM DESERT SCHEDULE OF SALARY RANGES AND CLASSIFICATIONS Effective 7/1/2014 - 6/30/15 No COLA Resolution 2014-_____ Attachment "A" Page 8-10 POSITION CLASSIFICATION GRADE Step 1 5% Step 2 5% Step 3 5% Step 4 5% Step 5 5% Step 6 3.5% Step 7 3.9% Step 8 3 . 20079 Landscape Supervisor 123 38.13 40.05 42.04 44.15 46.36 48.67 50.37 52.31 20077 Code Compliance Supervisor 123 38.13 40.05 42.04 44.15 46.36 48.67 50.37 52.31 20012 Supervising Plan Examiner 123 38.13 40.05 42.04 44.15 46.36 48.67 50.37 52.31 20020 Management Analyst II 123 38.13 40.05 42.04 44.15 46.36 48.67 50.37 52.31 20021 Assistant Planner 123 38.13 40.05 42.04 44.15 46.36 48.67 50.37 52.31 30061 Landscape Specialist 121 36.29 38.11 40.02 42.00 44.12 46.33 47.95 49.79 30082 Traffic Signal Specialist 121 36.29 38.11 40.02 42.00 44.12 46.33 47.95 49.79 30088 Project Coordinator 121 36.29 38.11 40.02 42.00 44.12 46.33 47.95 49.79 30090 Senior Landscape Inspector 121 36.29 38.11 40.02 42.00 44.12 46.33 47.95 49.79 20058 Management Analyst I 120 35.41 37.18 39.04 40.96 43.01 45.18 46.76 48.57 30076 Public Works Inspector II 120 35.41 37.18 39.04 40.96 43.01 45.18 46.76 48.57 30006 Public Works Inspector I 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30008 Building Inspector II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30009 Building Permit Specialist II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30012 Code Compliance Officer II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30075 Landscape Inspector II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30080 Accounting Technician II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30081 Traffic Signal Technician II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30084 Deputy City Clerk 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 30087 Economic Development Technician II 118 33.69 35.37 37.15 39.02 40.94 42.99 44.49 46.22 20072 Building Maintenance Supervisor 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30014 Code Compliance Officer I 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30015 Building Inspector I 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30045 Landscape Inspector I 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30047 Economic Development Technician I 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30056 Information Systems Technician 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30085 GIS Specialist 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 20078 Visitor Center Supervisor 114 30.53 32.05 33.66 35.33 37.10 38.97 40.33 41.88 30018 Human Resources Technician 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30019 Accounting Technician I 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30020 Administrative Secretary 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 CITY OF PALM DESERT SCHEDULE OF SALARY RANGES AND CLASSIFICATIONS Effective 7/1/2014 - 6/30/15 No COLA Resolution 2014-_____ Attachment "A" Page 8-11 POSITION CLASSIFICATION GRADE Step 1 5% Step 2 5% Step 3 5% Step 4 5% Step 5 5% Step 6 3.5% Step 7 3.9% Step 8 3 . 30064 Code Compliance Technician 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30074 Housing Programs Technician 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30077 Public Arts Technician 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30083 Capital Improvement Projects Technician 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30089 Recycling Technician 113 29.77 31.27 32.82 34.48 36.19 38.01 39.34 40.86 30021 Senior Maintenance Worker 111 28.37 29.77 31.27 32.82 34.48 36.19 37.45 38.90 30023 Building Permit Specialist 111 28.37 29.77 31.27 32.82 34.48 36.19 37.45 38.90 30086 Building and Safety Technician 111 28.37 29.77 31.27 32.82 34.48 36.19 37.45 38.90 30053 Equipment Operator II 111 28.37 29.77 31.27 32.82 34.48 36.19 37.45 38.90 30052 Equipment Operator I 109 27.00 28.36 29.75 31.25 32.79 34.46 35.66 37.03 30026 Senior Office Assistant 107 25.68 26.99 28.34 29.74 31.24 32.78 33.92 35.24 30029 Maintenance Worker II 106 25.03 26.30 27.62 29.00 30.45 31.97 33.08 34.36 30030 Office Assistant II 104 23.85 25.03 26.30 27.62 29.00 30.45 31.51 32.72 30036 Maintenance Worker I 101 22.15 23.26 24.43 25.64 26.93 28.28 29.26 30.41 30035 Office Assistant I 100 21.60 22.71 23.83 25.01 26.28 27.60 28.56 29.66 30098 Clerical Assistant 90 16.83 17.68 18.55 19.48 20.46 21.48 22.23 23.09 30095 Laborer 87 12.24 12.85 13.49 14.17 14.88 15.63 16.17 16.80 30096 Customer Service Clerk - Full Time 87 12.24 12.85 13.49 14.17 14.88 15.63 16.17 16.80 45001 Customer Service Clerk - Part Time 87 12.24 12.85 13.49 14.17 14.88 15.63 16.17 16.80 50014 Risk Manager (Y Rated)50 - 66.32 50015 Code Compliance Officer II (Y Rated)52 - 46.93 * New Step 8 was created by Spliting out Step 7 into two steps. Step 7 is 3.5% increase and Step 8 is balance equal to old Step 7 City of Palm Desert Glossary of Finance and Budget Terms Page 8-12 Accounting System: The total set of records and procedures which are used to record, classify, and report information on the financial status and operations of any entity. Activity: A specific unit of work or service performed. Appropriations: An authorization made by the City Council which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one year period. Appropriations Ordinance: The official enactments by the City Council establishing the legal authority for the City officials to obligate and expend resources. Assessed Valuation: The estimated value placed upon real and personal property by the County Assessor as the basis for levying property taxes. Assets: Property owned by the City which has monetary values. Audit: A systematic examination of resource utilization concluding in a written report. It is a test of managements internal accounting controls and is intended to: - ascertain whether financial statements fairly present Financial positions and results of operations; - test whether transactions have been legally performed; - identify areas for possible improvements in accounting practices and procedures; - ascertain whether transactions have been recorded accurately and consistently, and; - ascertain the managerial conduct of officials responsible for governmental resources. Balance Sheet: A statement purporting to present the financial position of an entity by disclosing its assets, liabilities, and fund equities as of a specific date. Under varying circumstances, assets are carried at a lower of cost or market, a cost less allowance for depreciation, etc. City of Palm Desert Glossary of Finance and Budget Terms Page 8-13 Base Budget: On going expense for personnel, contractual services, and the replacement of supplies and equipment required to maintain service levels previously authorized by the City Bond (Debt Instrument): A written promise to pay (debt) a specified sum of money (called principal or face value) at a specified future date (called maturity date) along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used for long-term debt to pay for specific capital expenditures. Budget (Operating): A plan of financial operation embodying an estimate of proposed expenditures for a given period (typically a fiscal year) and the proposed means of Financing them (revenue estimates). The term is also sometimes used to denote the officially approved expenditure ceilings under which the City and its departments operate. Budget Calendar: The schedule of key dates or milestones which the City follows in the preparation and adoption of the budget. Budget Message: (City Managers) A general discussion of the proposed budget presented in writing as a part of, or supplement to, the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the City Manager. Capital Assets: Assets of significant value and having a useful life of more than one year. Capital assets are also called fixed assets. Capital Budget: A plan of proposed capital expenditures and the means of financing them. The capital budget is enacted as part of the City’s consolidated budget which includes both operating and capital outlays, and is based on a capital improvement program (CIP). City of Palm Desert Glossary of Finance and Budget Terms Page 8-14 Capital Improvement Program: A plan for capital expenditures to be incurred each year over a period of ten future years setting forth each capital project, the amount to be expended in each year, and the method of financing those expenditures. Capital Outlays: Expenditures for the acquisition of capital assets. Includes the cost of land, buildings, permanent improvements, machinery, large tools, rolling and stationary equipment. Capital Projects: Projects which purchase or construct capital assets. Typically a capital project encompasses a purchase of land and/or the construction of a building or facility. Capital Projects Fund: Used to account for financial resources used for the acquisition or construction of major capital facilities (other than those financed by Proprietary Funds). Certificate of Deposit: A negotiable or non-negotiable receipt for monies deposited in a bank or financial institution for a specified period for a specified rate of interest. Commodities: Items of expenditure (in the operating budget) which after use, are consumed or show a material change in their physical condition, and which are generally of limited value and are characterized by rapid depreciation. Office supplies and motor fuel are examples of commodities. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Contractual Services: Are items of expenditure for services the City receives from an internal service fund or an outside company. Utilities, rent, and maintenance service agreements are examples of contractual services. Debt Service:. Payment of interest and repayment of principal to holders of the City’s debt instruments City of Palm Desert Glossary of Finance and Budget Terms Page 8-15 Debt Service Fund: Used to account for the accumulation of resources for and payment of general long-term debt. Deficit: (1) The excess of an entity=s liabilities over its assets (See Fund Balance). (2) The excess of expenditures or expenses over revenues during a single accounting period. Depreciation: (1) Expiration 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 which is charged as an expense during a particular period. Encumbrances: Obligations in the form of purchase orders or contact commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when an actual liability is set up. Enterprise Fund: Separate financial accounting used for government operations that are financed and operated in a manner similar to business enterprises, and where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges, or where the governing body has decided that periodic determination of net income is appropriate for capital maintenance, public policy, management control, or other purposes. Examples if Enterprise Funds are those used for utilities and transit systems. Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. City of Palm Desert Glossary of Finance and Budget Terms Page 8-16 Fiscal Year: The twelve month period beginning July 1st and ending the following June 30th. Fixed Charges: Are items of expenditure for services rendered by internal operations of the City. Rental of City equipment, computer services, building rental, indirect operating expenses and depreciation are examples of fixed charges. Full Faith and Credit: A pledge of the Cities taxing power of a government to repay debt obligations (typically used in reference to General Obligation Bonds or tax supported debt). Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance: The excess of an entities assets over its liabilities. A negative fund balance sometimes is called a deficit. General Fund: The fund supported by taxes, fees, and other revenues that may be used for any lawful purpose. The general fund accounts for all financial resources except those required to be accounted for in another fund. General Obligation Bonds: When the City pledges in full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (G.O.) Bonds. Sometimes the term is also used to refer to bonds which are to be repaid from taxes and other general revenues. In California, G.O. bonds must be authorized by public referenda with two-thirds voter approval. City of Palm Desert Glossary of Finance and Budget Terms Page 8-17 Intergovernmental Grants: A contribution of assets (usually cash) by on governmental unit or other organization to another. Typically, these contributions are made to local governments from the State and Federal governments. Grants are usually made for specified purposes. Object of Expenditure: Expenditure classification based upon the types or categories of goods and services purchased. Typical objects and expenditures include: -personnel services (salaries and wages); -contractual services (utilities, maintenance contract, travel) -commodities (supplies) -fixed charges (rental of City equipment, City building rental); and -capital outlays. Operating Funds: Resources derived from recurring revenue sources used to finance ongoing operating expenditures and pay-as-you-go capital projects. Performance Measurers: Specific quantitative measurers of work performed within an activity or program (e.g., total miles of streets cleaned). Also, a specific quantitative measure of results obtained through a program or activity (e.g., reduced incidence of vandalism due to new street lighting program). Personnel Services: Items of expenditures in the operating budget for salaries and wages paid for services performed by City employees the incidental fringe benefit cost associated with City employment, and amounts paid to outside firms, consultants, or individuals for contract personnel services. Rating: The creditworthiness of a city is evaluated by independent agencies. City of Palm Desert Glossary of Finance and Budget Terms Page 8-18 Reserve: An account used to indicate that a portion of fund equity is legally restricted for a specific purpose, or set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Reserve accounts can also be used to earmark a portion of fund balance to indicate that it is not appropriate for expenditures. Resources: Total dollars available for appropriations including estimated revenues, fund transfers and beginning fund balances. Revenue: The term designates an increase to a fund=s assets which: -does not increase a liability (e.g. proceeds from a loan); -does not represent a repayment of an expenditure already made; -does not represent a cancellation of certain liabilities; and -does not represent an increase in contributed capital. Revenue Bonds: When a government issues bonds which do not pledge the full faith and credit of the jurisdiction, it issues limited liability revenue bonds. Typically, pledges are made to dedicate one specific revenue source to repay these bonds. In addition to a pledge of revenues, such bonds sometimes may be secured by a lien against property. In Santa Ana, revenues are typically derived form rates charged for utilities. Revenue Estimate: A formal estimate of how much revenue will be earned from a specific revenue source for some future period; typically a future fiscal year. Source of Revenue: Revenues are classified according to their source or point of origin. Special Revenue Fund: Used to account for the proceeds of special revenue sources that are restricted by law (or administrative action) to expenditures for specific purposes. City of Palm Desert Glossary of Finance and Budget Terms Page 8-19 Unit Cost: The cost required to produce a specific product or unit of service (e.g. the cost to purify one thousand gallons of water). User Charges (also Known as User Fees): The payment of a fee for direct receipt of a public service by the party benefitting from the service. Y-Rating: Designates a position which salary has been frozen at a specific salary graded step until the position fits into a lower salary grade. Yield: The rate earned on an investment based on the price paid.