HomeMy WebLinkAbout000 FY 2324 FINAL Budget BookCITY OF PALM DESERT
2023-24 ADOPTED BUDGET
Danseur by Jean-Louis Corby
CITY OF PALM DESERT, CALIFORNIA
OPERATING BUDGET
Fiscal Year 2023-24
City Council
Kathleen Kelly, Mayor
Karina Quintanilla, Mayor Pro Tem
Jan Harnik, Councilmember
Gina Nestande, Councilmember
Evan Trubee, Councilmember
City Manager
Todd Hileman, City Manager
Executive Staff
Chris Escobedo, Assistant City Manager
Veronica A. Chavez, City Treasurer/ Director of Finance
Martin Alvarez, Director Public Works
Richard Cannone, Director of Development Services
Eric Ceja, Director of Economic Development
Jess Culpeper, Director of Capital Projects
Anthony J. Mejia, City Clerk
This Financial Plan includes the Palm Desert Housing Authority’s Operational Budget
THIS PAGE INTENTIONALLY LEFT BLANK
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TABLE OF CONTENTS
READER’S GUIDE TO BUDGET
This document is organized by sections in a manner that is consistent with the information readers
may seek. The information includes a message from the City Manager with a summary of the overall
budget and more specifically a summary of general fund, information about Palm Desert, detailed
departmental budgets, special revenue funds, special assessment funds, debt service funds, the
City’s five-year Capital Improvement Program (CIP), operational budgets for the Palm Desert Housing
Authority, staff allocations/salaries, and finally an informational section that includes historical
information about revenues and expenditures. This information is organized into the following
sections:
SECTION 1: CITY OVERVIEW 1
About Palm Desert .................................................................................................................... 2
Palm Desert Demographics ....................................................................................................... 3
Nearby City Comparisons .......................................................................................................... 4
City Manager’s Transmittal Letter ............................................................................................... 6
19 SECTION 2: BUDGET SUMMARIES
(Provides an overview of the City’s revenues and expenses)
The Budget Process and Preparation Calendar ...................................................................... 20
Accounting System and Budgetary Control .............................................................................. 21
Citywide Fund Balances ........................................................................................................... 23
Citywide Budgeted Revenues and Expenditures by Category .................................................. 25
GANN Appropriations Limit Calculation .................................................................................... 30
SECTION 3: GENERAL FUND OPERATING BUDGET 31
(Detailed information on budgets by fund and category)
General Fund Revenue Summary ............................................................................................ 32
Estimated Revenues ................................................................................................................ 34
General Fund Expenditure Summary by Department ............................................................... 35
General Fund Financial Forecast ............................................................................................. 36
Start of General Fund Expenditures by Department ................................................................. 37
City Council (1104110) ............................................................................................................. 38
City Manager (1104130) ........................................................................................................... 42
City Clerk (1104111) ................................................................................................................ 47
Legislative Advocacy (1104112) ............................................................................................... 51
Elections (1104114) ................................................................................................................ 53
Human Resources (1104154) .................................................................................................. 55
Police Services (1104210) ....................................................................................................... 59
Community Safety (1104211) ................................................................................................... 61
Homelessness Services (1104212) .......................................................................................... 64
Capital Projects (1104134) ....................................................................................................... 67
Finance (1104150) ................................................................................................................... 72
City Attorney and Litigation (1104120-4121) ............................................................................ 77
Audit (1104151) .................................................................................................................... 79
General Services (1104159) ..................................................................................................... 81
Information Technology (1104190) ........................................................................................... 84
Insurance (1104191-4192) ....................................................................................................... 88
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TABLE OF CONTENTS
SECTION 3: GENERAL FUND OPERATING BUDGET (Cont’d)
Interfund Transfers (1104199) ................................................................................................ 90
Contributions (1104800) ......................................................................................................... 92
Public Works (1104300) .......................................................................................................... 95
Traffic Safety (1104250) ....................................................................................................... 100
Public Works Street (1104310) ............................................................................................. 104
Street Repair and Maintenance (1104311-4315) .................................................................. 108
Corporation Yard (1104330) ................................................................................................. 110
Public Works Fleet (1104331) ............................................................................................... 112
Building Maintenance (1104340) .......................................................................................... 115
Portola Community Center (1104344) ................................................................................... 119
NPDES – Storm Water Permit (1104396) ............................................................................. 121
Civic Center Park (1104610) ................................................................................................. 123
Citywide Park Maintenance (1104611) ................................................................................. 126
Landscape Services (1104614) ............................................................................................ 128
Citywide Park Improvements (1104618) ............................................................................... 132
Civic Center Park Improvements (1104674) ......................................................................... 134
Economic Development (1104430) ....................................................................................... 136
Community Promotions (1104416)........................................................................................ 142
Public Affairs and Marketing (1104417) ................................................................................ 145
Visitor Services (1104419) .................................................................................................... 149
Development Services (1104470) ......................................................................................... 152
Animal Regulation (1104230) ................................................................................................ 157
Building & Safety (1104420) ................................................................................................. 159
Permit Center (1104421) ...................................................................................................... 163
Code Enforcement (1104422) ............................................................................................... 167
SECTION 4: SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL FUNDS 171
(Includes transportation funds, development impact fee funds, infrastructure funds, internal service funds and capital
improvement funds)
Special Revenue, Capital, Enterprise, and Internal Service Funds Overview ........................ 172
* Special Revenue, Capital, Enterprise, and Internal Service Funds Budgets .......................... 176
SECTION 5: SPECIAL ASSESSMENT FUNDS 197
(Assessment districts including landscape & lighting districts)
Special Assessment Fund Overview ..................................................................................... 198
Special Assessment Fund Budgets ...................................................................................... 200
SECTION 6: DEBT SERVICE ASSESSMENT DISTRICT FUNDS 219
(Assessment district debt funds)
Debt Service Assessment District Fund Overview ................................................................. 220
Debt Service Assessment Districts Fund Budgets ................................................................. 222
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TABLE OF CONTENTS
SECTION 7: CAPITAL IMPROVEMENT PROGRAM 231
(Includes proposed and current projects on five-year plan)
Proposed Capital Improvement Programs and Existing Programs Overview ......................... 232
Five-Year Schedule ............................................................................................................... 233
SECTION 8: PALM DESERT HOUSING AUTHORITY 237
(Includes administration and operating budgets for Housing Authority -owned affordable rental units)
Housing Authority ................................................................................................................... 238
Housing Authority Overview ................................................................................................... 240
Housing Authority Administration (Fund 870) ......................................................................... 241
Housing Authority Administration (Fund 871) ......................................................................... 242
Housing Authority Administration Detail Schedules for Funds 870 & 871 ............................... 243
Housing Authority Housing Asset Fund Administration (Fund 873) ......................................... 244
Housing Authority Housing Asset Fund Administration for Fund 873 ...................................... 245
Housing Authority – Laguna Palms (8718610) ....................................................................... 246
Housing Authority – Catalina Garden (8718620) .................................................................... 247
Housing Authority – Desert Pointe (8718630) ........................................................................ 248
Housing Authority – Las Serenas (8718640) .......................................................................... 249
Housing Authority – Neighbors Garden (8718650) ................................................................. 250
Housing Authority – One Quail Place (8718660) .................................................................... 251
Housing Authority – Pueblos (8718670) ................................................................................. 252
Housing Authority – California Villas (8718680) ...................................................................... 253
Housing Authority – Taos Palms (8718690) ........................................................................... 254
Housing Authority – Carlos Ortega Villas (8718691) .............................................................. 255
Housing Authority – Palm Village (8718692) .......................................................................... 256
Housing Authority – Candlewood (8718693) .......................................................................... 257
Housing Authority – La Rocca Villas (8718694) ...................................................................... 258
Housing Authority – Sagecrest (8718695) .............................................................................. 259
Housing Authority – Santa Rosa (8718696) ........................................................................... 260
SECTION 9: CLASSIFICATIONS AND SALARY SCHEDULE 261
(Resolution authorizing staff positions and salaries)
City Staff Organizational Chart ............................................................................................... 262
Personnel Summary ............................................................................................................... 264
Resolution 2023-022 Authorized Classifications, Allocated Positions, and Salary Schedule... 268
SECTION 10: STATISTICS 281
(Various statistics and demographics relative to Palm Desert)
Fund Balances of Governmental Funds ................................................................................. 282
Historical General Fund Revenues ......................................................................................... 285
Historical General Fund Expenditures .................................................................................... 287
Historical General Fund Revenue and Expenditures Per Capita............................................. 289
Assessed Value and Estimated Actual Value of Taxable Property ......................................... 290
Historical Net Assessed Taxable Values Citywide – Graph .................................................... 291
Principal Property Taxpayers ................................................................................................. 294
Top 25 Sales Tax Generators ................................................................................................ 296
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TABLE OF CONTENTS
SECTION 11: ADOPTED FINANCIAL PLAN 299
(Includes actions by the City Council and its related entities for adoption of the Financial Plan )
Financial Plan as Adopted on June 22, 2023 ......................................................................... 300
SECTION 12: APPENDIX 339
Fund Department Matrix ......................................................................................................... 340
Financial Polices ................................................................................................................... 341
Acronyms .............................................................................................................................. 345
Glossary ................................................................................................................................ 347
Debt Service Schedules ......................................................................................................... 354
SECTION 13: ADDENDUM
History Citywide Revenues..................................................................................................... 362
History Citywide Expenditures ................................................................................................364
361
SECTION 1:
CITY OVERVIEW
1
ABOUT PALM DESERT
The City of Palm Desert is the geographic center of the Coachella Valley, a fast-
growing region of Southern California that is comprised of nine cities. Palm Desert
prides itself on being a community-supported city that is the educational, retail, and
cultural hub of the Coachella Valley.
Palm Desert was incorporated on November 26, 1973 as a General Law City. In 1997
the voters approved changing Palm Desert's designation to a Charter City in order to
preserve the historic principles of self-governance and derive the resulting social,
economic, and fiscal benefits from local control.
2
PALM DESERT DEMOGRAPHICS
Palm Desert employs the Council-Manager form of government. The City Council consists of
five citizens elected to serve for staggered four-year terms. The Mayor serves a one-year
term, appointed from within the City Council on a rotation basis. In addition, the Palm Desert
City Council serves as each the Board of the Successor Agency to the Palm Desert
Redevelopment Agency, Financing Authority, and Housing Authority. Citizen-commissions
and committees also support the City Council by providing input on many community affairs
including public safety, planning, parks and recreation, art in public places, housing, and
finance. The City Manager appoints staff and supervises the daily administration of municipal
affairs.
Palm Desert contracts out many of its services such as police and fire services, recreation
services, animal control services, trash collection, street sweeping, etc. The goal by
contracting out services is to keep costs down to the extent possible by using other
governmental agencies or districts that already provide these services to other cities and
counties.
For real time information about Palm Desert including news and upcoming events please
check our web-site frequently: https://www.palmdesert.gov/
3
NEARBY CITY COMPARISONS
Comparison Chart
Crime
Comparison Chart
Employment
*Information pulled from ESRI
4
NEARBY CITY COMPARISONS
Comparison Chart
Population
Comparison Chart
Education
*Information pulled from ESRI 5
CITY MANAGER’S TRANSMITTAL LETTER
Todd Hileman
City Manager
Honorable Mayor, City Council members, and residents of Palm Desert,
In accordance with the City’s ordinance, it is my pleasure to present the Fiscal Year 2023-24
operating budget for the City of Palm Desert. This balanced budget represents the City’s
annual financial plan and five-year Capital Improvement Program (CIP) for delivering City
programs, projects and services in a fiscally responsible manner consistent with the priorities,
goals and objectives adopted by the City Council.
The budget has been prepared while considering many on-going economic impacts such as
inflation, supply chain, and labor issues associated with contracts. Keeping the wellbeing and
safety of residents, visitors, and businesses as the highest priority, the City Council has
maintained funding to sustain current service levels and supported efforts to ensure that
much of the deferred maintenance owing to the pandemic is now being addressed. In
addition, the City Council established strategic goals and objectives prior to the creation of
the annual budget process which was given highest priority during the budget development
process. The City Council’s strategic goals and objectives include both capital and monetary
investments to support the City’s economic stability.
The City has established strong reserves over many years to ensure the delivery of services
during an emergency. At of the close of the 2021-22 fiscal year, the City had a little over $119
million in General Fund reserves, $100 million of which has been assigned/committed to the
City’s identified needs such as emergencies, operating cash, fund stability, capital
improvements, facilities and other necessary reserves pursuant to the established policy.
The majority of the balance of the unassigned reserve ($19M) is often used to sustain
General Fund operations and service delivery throughout the budget year during our
seasonal peaks and valleys.
While the financial stability of the City is sound for the upcoming fiscal year, there are several
trends that could adversely impact the City’s fiscal health in subsequent years and will require
prudent decision-making to maintain the current service levels. In terms of revenues, the
level of revenue growth experienced in recent years is not likely to continue, as
increases were largely fueled by the unprecedented level of one-time federal stimulus
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CITY MANAGER’S TRANSMITTAL LETTER
funding and business- friendly fiscal policies during and post pandemic. The City’s
expenditures are projected to increase at a slightly faster rate than the revenue growth in
coming years.
Specifically, increasing public safety costs are pressuring the City’s budget. The lack of
available resources coupled with increasing operating costs will present challenges in the
City’s ability to balance future budgets. To ensure long-term fiscal sustainability, staff has
begun developing strategies to identify on-going efficiencies, cost savings, and potential new
revenue options.
Overall City Budget Summary (Budget-in-Brief)
The City’s overall budget includes many governmental funds, including the General Fund.
Most of these funds are restricted for specific purposes. For example, monies collected and
placed in the Fire Fund must be used for fire protection services or equipment. Special
Assessment Funds depend on monies collected from property owners within a specified area
to maintain that area and must be used for that purpose. The detailed budgets for these funds
are included in the corresponding sections of this budget.
The expenditure budget for all funds for FY 2023-24 is $222,267,018 not including transfers
between funds. This amount represents an increase of 47% from the FY 2022-23 all-funds
budget. The increase is due primarily to construction of the new North Palm Desert Fire
Station and other planned capital projects.
The General Fund is the City’s primary fund for operations and reflects the pandemic
recovery with total projected revenues of $75,554,467 and estimated expenditures of
$75,353,985 resulting in an estimated surplus of $200,482.
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CITY MANAGER’S TRANSMITTAL LETTER
General Fund – Revenues
The General Fund’s estimated revenues of $75,554,467 represents an increase of
approximately $4.37M (6%) over the current fiscal year’s original revenue estimate of
$71,180,581. The increase is based on current year projections reflecting an uptick in retail
sales and inflation, recent local travel activity, and annual regional events.
The increase in sales tax is strongly tied to recovery indices and year-over-year comparisons
to pre-pandemic sales. Sales tax recovery has begun to slow following a rapid incline post
pandemic and forecasts remain rather conservative taking inflation, recession, and historical
trends into consideration. The increase in transient occupancy tax (TOT) is based on travel.
FY 2022-2023
Budget
FY 2022-2023
Projected
FY 2023-2024
Proposed
FY 2023-2024
Adopted
1 Sales Tax 25,673,460 26,623,447 26,623,447 26,623,447
2 Transient occupancy tax includes Short Term Rentals*17,815,000 23,486,774 21,005,000 21,005,000
3 Property Tax Secrued & Unsecured 8,004,029 8,569,988 8,746,728 8,746,728
4 Franchises (Cable/Gas/Electric/Waste)3,150,000 3,152,061 3,200,000 3,200,000
5 Timeshare mitigation fee 1,584,000 1,711,324 1,711,324 1,711,324
6 Business license tax 1,200,000 1,310,235 1,300,000 1,300,000
7 Transfers In (AIPP, Traffic Safety, Parkview, Housing, Cannabis) 3,604,700 1,624,700 1,852,700 1,852,700
8 Permits/Fees 2,871,892 4,887,061 3,296,768 3,296,768
9 State Payments (VLF, Parking Bail, MV lieu)4,834,000 5,098,448 5,029,000 5,029,000
10 Interest and Rents 805,000 1,040,000 871,000 871,000
11 Reimbursements/Other revenues 1,638,500 2,530,059 1,918,500 1,918,500
TOTAL GENERAL FUND 71,180,581 80,034,097 75,554,467 75,554,467
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CITY MANAGER’S TRANSMITTAL LETTER
Industry forecasts, which have been supported by recent local travel activity. In fact, local
hotels have reported a significant increase in bookings, occupancy, and average daily rate
(ADR). Current fiscal year TOT generated has far exceeded expectation and appears to be
aligning with the sales tax forecasts evenly.
General Fund - Expenditures
As shown in the next graph, the proposed General Fund operating expenditure budget of
$75,353,985 represents an approximate increase of $4.17 million (6%) compared to the
current fiscal year’s approved original budget of $71,176,429.
Sales Tax,
$26,623,447
Transient Occupancy
Tax, $21,005,000
Property Tax ,
$8,746,728
State Payments ,
$5,029,000
Franchises ,
$3,200,000
License/Permits/Fees,
$4,596,768
Timeshare mitigation
fee, $1,711,324
Transfers In ,
$1,852,700
Interest and Other
Revenue,
$2,789,500
FISCAL YEAR 2023-24
GENERAL FUND REVENUE
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CITY MANAGER’S TRANSMITTAL LETTER
The projected expenditures include an increase in the cost of personnel services and benefits
(a result of reorganizations and the successful recruitments of staff that are filling previously
vacant positions), an increase in public safety costs, an increase in the transfer
needed to cover the Palm Desert Aquatic Center operating shortfall, and an increase in the
cost of contracts as a result of the increase in the statewide minimum wage.
Strategic City Goals
The City’s inaugural Annual Report was published
in January 2022 documenting each department’s
top accomplishments and improvements made to
serve the community better in the 2021 calendar
year. The report also included department
initiatives that they would be working on in the
upcoming year.
A copy of the report can be found at the City’s
website: https://www.palmdesert.gov/our-
city/departments/city-goals.
Police Services,
$21,439,533
Salaries
$13,446,128
Transfer for Fire
Services, $4,600,000
Transfer to Acquatic
Center Operations,
$1,805,294
Transfers to Other
Funds, $2,500,780
Benefits,
$5,534,001
PERS Annual Payment,
$2,680,167
Professional Services,
$8,028,653
Other Operational
Expense,
$6,662,618
Repairs/Maint/Utilities,
$7,063,400
Community
Events/Services,
$1,644,621
FISCAL YEAR 2023-24
GENERAL FUND EXPENDITURES
10
CITY MANAGER’S TRANSMITTAL LETTER
On Thursday, February 15, 2023, the Palm Desert City Council approved the City's goals for
the 2023 calendar year. The adoption of these goals followed months of discussions that
included City staff and Council members talking about ways to enhance the services provided
to Palm Desert residents, businesses, and visitors and about steps that should be taken to
advance the 20-year vision for the City outlined in the Envision Palm Desert Strategic Plan.
Cal State University Palm Desert Campus
•Description: Advocate for the creation of a Cal State University Palm Desert Campus
or other education-related uses of the 170 acres the City provided for this purpose.
•Lead Teams: Development Services and the City Manager’s Office
•Subcommittee Involved: CV Priority One
•Action Plan/Next Steps: Explore legislative solutions and evaluate with the City
Council.
Desert Willow Strategy
•Description: Develop a strategy for the disposition and development of the remaining
Desert Willow properties.
•Lead Teams: Economic Development
•Subcommittee Involved: Economic Development Subcommittee
•Action Plan/Next Steps: Evaluate development opportunities and present to City
Council.
Business Retention
•Description: Develop a plan to identify and recruit retail, entertainment, and other
business that will contribute to Palm Deserts existing unique shopping and
entertainment offerings.
•Lead Teams: Economic Development
•Subcommittee Involved: Economic Development Subcommittee
•Action Plan/Next Steps: Contract with a consulting firm for recruitment services.
North Sphere Planning
•Description: Analyze the recommendations of the CBRE study for potential changes
in land use patterns in the north sphere.
•Lead Teams: Development Services and Economic Development
•Subcommittee Involved: Economic Development Subcommittee
•Action Plan/Next Steps: Revisit the CBRE study to determine if it will need to be
revised to incorporate any potential changes in plans for a Cal State Palm Desert
Campus. After the park design is completed, staff will gather and review community
feedback.
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CITY MANAGER’S TRANSMITTAL LETTER
Westfield Mall Redevelopment
•Description: Conduct market and land-use planning studies to evaluate options for
adaptive re-use of the Westfield Mall resulting in a Mall Master Plan.
•Lead Teams: Economic Development and the City Manager’s Office
•Action Plan/Next Steps: Monitor the special services process and work on
redevelopment options with the successful developer.
Broadband Master Plan
•Description: Explore the feasibility of a municipal broadband service model in Palm
Desert and the Coachella Valley. Develop a Broadband Master Plan that assesses
whether and how the city can enhance connectivity for businesses and residents,
while working with, and factoring in the work accomplished by federal, stat e and
regional resources.
•Lead Teams: Development Services and Public Works
•Subcommittee Involved: Economic Development Subcommittee
•Action Plan/Next Steps: Commence request for information regarding feasibility,
development, and operation of broadband.
Environmental Initiatives
•Description: Develop a 5-year plan of Environmental Initiatives including the
consideration of the following or similar items: environmentally friendly landscaping,
green building materials, solar, alternative fuel vehicles for the City fleet, water, and
energy conservation, and recycling. Work with the Resource Preservation and
Enhancement Committee to evaluate and implement initiatives.
•Lead Teams: Development Services and Public Works
•Subcommittee Involved: Resource Preservation and Enhancement Committee
(RPEC)
•Action Plan/Next Steps: Work with RPEC to evaluate initiatives and develop a 5-
year plan for implementation of initiatives and incorporate into the budget.
North Sphere Park
•Description: Gather community input, design, and build a community and regional
park in North Palm Desert
•Lead Team: Public Works
•Subcommittee Involved: Parks and Recreation Committee
•Action Plan/Next Steps: Incorporate community input and develop master plan,
budget, and construction timeline for both the community park and regional park and
amend the University Neighborhood Specific Plan to finalize location of the park.
12
Public Safety Total Request General Fund Fire Fund
Police Services 21,439,523 21,439,523
Community Safety 135,000 135,000
Homelessness Services*353,000 353,000
Fire Services 21,189,662 4,600,000 16,589,662
Total Public Safety 43,117,185$ 26,527,523$ 16,589,662$
*Grant Funds will cover $250,000
Distribution
CITY MANAGER’S TRANSMITTAL LETTER
Public Safety Improvements
•Description: Explore new technology, review budgets, and gain efficiencies for
improved public safety services. Conduct a review of current law enforcement contract
and fire services.
•Lead Team: City Manager’s Office and Development Services
•Subcommittee Involved: Public Safety Committee
•Action Plan/Next Steps: Complete implementation of automatic license plate reader
technology and present new three-year sheriff’s services contract to City Council.
Active Transportation Projects
•Description: Analyze relevant studies to develop a 5-year Active Transportation
Project (ATP) Plan that includes opportunities to enhance CV Link, PD Link/bike lanes,
and incorporate these projects into the 5-year Capital Improvement Program budget.
•Lead Team: Capital Project
•Subcommittee Involved: ATP Subcommittee
•Action Plan/Next Steps: Commence construction of Intersection Modification
projects; finalize design on traffic calming, bike land and pedestrian crosswalk
projects; construct safety enhancements and Phase 1 of Walk and Roll; and finalize
Phase 2 design of PD Link.
Economic Development
This year the Invest Palm Desert campaigns will incorporate a variety of components
designed to retain and expand current Palm Desert businesses, and to attract new high wage
businesses to Palm Desert. The Invest Palm Desert program is designed to assist local
businesses with capital expansion needs, as well to provide a competitive edge to Palm
Desert by offering incentives to businesses considering relocating in the Coachella Valley.
Special focus of the funding will be on key geographic regions including El Paseo, San Pablo
and the University District.
Public Safety and Emergency Services
As depicted in the next table, the City’s public safety budget is approximately $43.12 million.
The portion charged to the General Fund represents approximately 30% of overall General
Fund expenditures. This is an increase of 6% from the FY 2022-23 public safety budget of
$36.7 million.
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CITY MANAGER’S TRANSMITTAL LETTER
Police Services – The City contracts for police services with Riverside County and operates
with a total of 80 sworn law enforcement staff and non-sworn Community Service Officers.
The proposed budget for the Police Services is approximately $21.4 million, which includes
a $.4M increase over the fiscal year 2022-23 budget of $21 million. The increase is due
primarily to the changes in rates between Riverside County Sheriff’s office a nd their various
represented bargaining units.
Fire Services – The City’s contract for fire protection and emergency medical services (EMS)
includes the operation of three fire stations with 61 paid professional firefighters. The fiscal
year 2023-24 budget for fire protection services and EMS is approximately $21.2 million, a
25% increase over the fiscal year 2022-23 budget of $17 million. The increase is attributable
to the changes in rates and benefits agreed to between Cal Fire and their bargaining units.
Capital expenditures for the fire station is included in the Capital Improvement Program
budget. The new station will further increase operational costs supported by the General
Fund upon completion.
The portion of fire services paid from the Fire Fund is derived from structural fire tax credits
from the County, fire taxes assessed by the City, reimbursements from other Cove
Community Cities for the City’s ladder truck, and emergency medical services cost recovery
fees. The General Fund is expected to cover the balance of the fire services cost of
approximately $4.6M. In addition to the operational budget, the Department will put into
service a new ladder truck at Station 102. Costs for the purchase of the truck will be shared
by the City and the County of Riverside.
The completion of the new North Palm Desert Fire Station along with increases in tiered
public safety rates and benefits are projected to significantly impact future-year public safety
costs. In order to maintain current levels of service to the community, ope rational shortfalls
in the General Fund are anticipated to begin in the 2024-25 fiscal year as the transfers to
support fire service costs increase and outpace the revenue generated to support them.
Transfers from the General Fund to support public safety quickly escalate and are estimated
as follows:
Est. Fire Ops Budget 2024-25* 2025-26 2026-27 2027-28 2028-29
Fire Fund Revenues 13,070,800 13,520,576 13,504,405 13,727,366 14,179,539
Fire Fund Expenditures 21,909,662 26,853,828 27,864,809 29,229,791 30,893,731
Necessary transfer from GF (8,838,862) (13,333,252) (14,360,404) (15,502,425) (16,714,192)
*2024-25 introduces the additional operations of the new fire station in N. Palm Desert for half of the year
The increased transfers to fund the growing public safety costs result in a $4.5M to $7.3M
deficit in General Fund operations over the same time period. Staff has begun developing
strategies to identify on-going efficiencies, cost savings, and potential new revenue options
to address these concerns and maintain fiscal stability while delivering the same level of
service.
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CITY MANAGER’S TRANSMITTAL LETTER
Current Economic Climate
Palm Desert, like any other local government, must consider a variety of factors related to
the local, state, and national economy when budgeting. These considerations are essential
for making informed decisions that promote economic growth, fiscal stability, and the overall
well-being of the community.
National Economy:
National monetary policy, including changes in interest rates, can affect borrowing costs for
local governments, influencing their ability to fund projects and manage debt. The overall
health of the national economy can impact consumer spending. This, in turn, affects local
businesses' revenue and tax collection.
The massive influx of money into the economy and the prolonged quantitative easing policies
implemented by the Federal Reserve, mixed with global supply-chain issues for various parts
and products, resulted in inflation rising to its highest level since the early 1980s. In an effort
to lower inflation, the Fed began raising interest rates in early 2022. Rates are currently the
highest they have been in 20 years.
The U.S. economy has been showing signs of slowing down as evidenced by news of a
cooling housing market, companies announcing hiring freezes or layoffs, and most recently
troubles in the banking industry. With the Federal Reserve’s sights set on bringing down
inflation to its target rate of 2.0 percent, interest rates are expected to stay elevated at least
through 2023, and there is a growing consensus among economists in forecasting a mil d
recession in the next 6 to 12 months.
State Economy
State-level economic policies, such as minimum wage laws and business regulations, can
impact local businesses' costs, operations, and hiring practices. State funding for
infrastructure projects can influence local development and transportation networks,
impacting the local economy and quality of life.
A recent Public Policy Institute of California poll found that Californians overwhelmingly
believe that bad economic times lie ahead. This sentiment is based in part on experiences
with inflation in housing, food, fuel and other living expenses. While the nation as a whole
seems to be doing fairly well, California’s economy is just so -so. The unemployment rate in
June was 4.6%, which was higher than it had been a year earlier and was the second-highest
of any state next to Nevada’s 5.4%, and more than twice as high as New Hampshire’s 1.8%,
the lowest in the nation. The 2023-24 State Budget anticipates a substantial deficit.
California’s General Fund cash receipts in FY 2022-23 were 4.1% below their forecasted
amount due to lower personal income, corporate, and sales and use taxes.
This trend aligns with what is being observed at a national and local level: the economy is
slowing down.
15
CITY MANAGER’S TRANSMITTAL LETTER
Local Economy
Local government depends highly on tax revenue to fund public services. Economic
downturns can lead to reduced tax collections, impacting the ability to maintain infrastructure,
provide services, and invest in community development. Palm Desert’s top two revenue
sources are sales tax and transient occupancy tax (TOT) with both highly dependent on local
tourism. Fluctuations in tourism due to factors like travel trends, weather, and event s can
impact local businesses and tax revenue. Nearly 70% of Palm Desert’s sales tax is provided
by consumers living outside of the city. Post pandemic both revenue sources grew at a
dramatic pace as businesses reopened and people grew tired with staying h ome. Both
revenue streams have been showing signs of leveling off in recent months. Staff also
continues to monitor and analyze the data closely as the economy changes.
Conversely, small businesses are the backbone of the community. Local government policies
that support small businesses, such as streamlined permitting processes and economic
development support, can foster entrepreneurship and economic growth. The City continues
to invest in its local businesses through various programs and projects with this in mind.
Looking ahead, the City is very active identifying potential new revenue resources including
new development. Over 4,600 housing units have been approved and are in various stages
of pre-development including more than 750 new affordable units. While these units are
predominantly in the northern section of the City, some in -fill projects will offer new single-
and multi-family homes in areas throughout the City.
Palm Desert City Entry by Michael Watling
16
CITY MANAGER’S TRANSMITTAL LETTER
Conclusion
In closing this budget message, I would like to express my appreciation to the City Council
for providing positive leadership and direction on behalf of the community. The City’s
commissions and committees have also provided invaluable assistance in developing the
City’s priorities that led to the proposed budget. I also want to thank City staff for their
dedication and effort toward providing excellent services to the community and for making a
commitment to accomplishing the goals set out in the budget.
I would like to thank the Finance Department’s work on developing the budget. They have
assembled a budget document that is comprehensive, accurate, and easy to read. I would
also like to acknowledge Sarah Castro, Veronica Chavez, Skky Garcia, Ryland Penta, and
Liberty Urban for their work assembling and improving the budget book. Finally, I would also
like to thank the Executive Team for their thoughtful contributions to the budget and for their
consistent hard work and commitment to the City and the community.
I want to confirm my continued commitment to carry on the great work of the Palm Desert
City Council with the City staff, to embark on this opportunity hand in hand with the
community, and to maintain the high standards and fiscally pragmatic decisions of past and
present City officials.
Respectfully,
Todd Hileman
Todd Hileman
City Manager
17
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18
SECTION 2:
BUDGET SUMMARIES
19
THE
BUDGET
PROCESS
BUDGET
PREPARATION
CALENDAR
January 31, 2023
Issue Budget Priorities, Detail Budget
Instructions and Forms to Departments.
February 15, 2023
Council Priorities and Goals Setting
Workshop
February 16, 2023
FY 2022-23 Mid-Year Review and
Adoption
February 1 to February 28, 2023
Budgets are Entered for submission to
Finance Through OpenGov
March 1 to April 14, 2023
Begin Compilation of FY 2023-24
Budget and CIP
April 17 to April 20, 2023
Budget Meetings with City Manager
and Departments
April 21 to April 30, 2023
Final Budget Presentation Updated
May 1 to April 15, 2023
City Council Study Sessions Held for
Public Input
June 22, 2023
Public Hearing - City Council and
Housing Authority Board Adopt FY
2023-24 Budget
July 1, 2023 to June 30, 2024
Budget Implementation and Monitoring
STRATEGIZE
Study Session with City Council
to develop goals and direction
for the upcoming year.
PREPARE
Budgets are submitted to
Finance through our
OpenGov system.
Finance compiles request
and submits to City Manager
for review.
DEVELOP
ENGAGE
Public Study Sessions are held
with City Council. Community
engagement is encouraged
through EngagePD & Brightside
Newsletter. Staff provides details
to support final proposals.
ADOPT, IMPLEMENT,
AMEND & EVALUATE
City Council adopts final budget,
new budget year begins, and
monitoring is ongoing.
Amendments approved by City
Council throughout FY, midyear,
or year end.
&
20
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
FUND ACCOUNTING
The accounts of the City are organized on the basis of funds and account groups, each of which is
considered a separate accounting entity. The operations of each fund are accounted for with a separate
set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and
expenditures or expenses, as appropriate. Government resources are allocated to and accounted for
in individual funds based upon the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds utilized by the City are grouped into generic fund
types and broad fund categories:
Governmental Funds
General Fund - The General Fund is the general operating fund of the City. It is used to account for
all financial resources except those required to be accounted in another fund.
Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific
revenue resources that are legally restricted to expenditures for specified purposes. The landscaping
and lighting funds are adopted by the City Council by resolution as a consolidated district budget.
However, the City reflects the individual zones in separate departments and funds. This allows the
residents of the zones to see the exact detail of their district’s improvements and maintenance.
Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for
and the payment of general long-term debt principal, interest, and related costs other than capitalized
leases and compensated absences that are paid from other governmental funds. The City currently
has nine assessment districts (94-2 Sunterrace; 94-3 Merano; 01-1 Silver Spur; 98-1 Bighorn; 05-1
University Park; 04-2 Section 29; 91-1 Indian Ridge; EIP; and Highlands Undergrounding).
Capital Project Funds - Capital Project Funds are used to account for financial resources to be used
for the acquisition or construction of major capital facilities (other than those financed through
proprietary funds). Capital Project Funds for the City include Art in Public Places, Capital Project
Reserve fund, Streets fund, Ordinance 416, Drainage Facilities, Park and Recreation Facilities,
Signalization, Buildings, Museum, Library, Corporation Yard, YMCA Building Fund, Interstate 10,
Sports Complex Fund, and various assessment district funds.
Proprietary Funds
Enterprise Funds - Enterprise Funds account for operations that are financed and operated in a
manner similar to private business enterprises. The intent of the City Council is for costs of these
funds (including depreciation, if applicable) to be recovered primarily through user charges. Palm
Desert’s Enterprise Funds include the Parkview Office Complex and the Desert Willow Golf Course.
Internal Service Funds – Internal Service Funds account for financial transactions related to internal
operations including replacement of City-owned vehicles and equipment as well as to
fund compensated absences. Currently, there are no cost allocations of internal service funds to
any other departments or divisions. ISF's are funded with transfers directly from the General Fund.
Fiduciary Funds
Trust and Agency Funds – Trust and Agency Funds are used to account for assets held by the
City in a trustee capacity or as an agent for individual’s private organizations, and other
governments. Since activities recorded within these funds are outside the control of the City
Council, these funds are not included within this budget document.
BASIS OF ACCOUNTING
The Basis of Accounting refers to the point at which revenues and expenditures are recognized in the
accounts and reported in the financial statements. All governmental funds, agency funds, and
expendable trust funds are accounted for using the modified accrual basis of accounting. Their
revenues are recognized when they become measurable and available as net current assets. All
proprietary funds and nonexpendable trust funds are accounted for using the accrual basis of
21
ACCOUNTING SYSTEM AND BUDGETARY CONTROL
accounting. Their revenues are recognized when they are earned, and their expenses are recognized
when they are incurred.
BUDGETARY BASIS OF ACCOUNTING
Budgets for the governmental fund types are adopted on a basis consistent with generally accepted
accounting principles, utilizing the modified accrual basis of accounting. The proprietary funds are
budgeted as is accepted for the type of operation: The Golf Course Fund is budgeted utilizing available
cash balance (cash basis). As a result, this fund does not maintain a depreciation reserve fund, and no
depreciation expenses (non-cash entry) are budgeted. The other proprietary fund is the Office Complex
which is budgeted on an accrual basis of accounting and maintains a depreciation reserve. Budgeted
amounts are as originally adopted and as further amended by City Council action.
BUDGETARY CONTROL
Budgetary controls are maintained to ensure compliance with legal provisions embodied in the annual
appropriated budget approved by the City Council. Activities of the governmental and proprietary funds
are included in the annual appropriated budget. The budgetary level of control, the level at which
expenditures cannot legally exceed the appropriated amount, is exercised at the fund level.
APPROPRIATIONS LIMIT
Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or
Gann Limit, was adopted by California voters in 1980 and placed limits on the amount of proceeds of
taxes that state and local governmental agencies can receive and appropriate (authorize to spend)
each year.
The limit is different for each agency and the limit changes each year. Each year’s limit is based on the
amount of tax proceeds that were authorized to be spent in fiscal year 1978-79 in each agency, modified
for changes in inflation, population and voter approved modifications in each subsequent year.
Proposition 111 was passed by the State’s voters in June 1990. This legislation made changes to the
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 fi nancial audit.
The law now requires a governing body to annually adopt, by resolution, an appropriations limit for the
following year, along with a recorded vote regarding which of the annual adjustment factors have been
selected. The City’s budget appropriations limit and annual adjustment factors are adopted annually by
Resolution by the City Council.
22
City of Palm Desert
Citywide Fund Balances
FY 2023-24
Fund #Fund Name Beginning Fund
Balance Revenues Transfers In Transfers Out Expenditures
Ending Fund
Balance
Governmental Funds Projected Projected
110 General Fund 117,982,846 73,701,767 1,852,700 8,906,074 66,447,911 118,183,328
Total General Fund 117,982,846 73,701,767 1,852,700 8,906,074 66,447,911 118,183,328
Special Revenue Funds
210 Traffic Safety 3,025 2,700 - 2,700 - 3,025
211 Gas Tax 3,121,294 2,730,561 - - 2,205,000 3,646,855
213 Measure A 17,140,493 5,026,000 - - 14,159,925 8,006,568
214 Housing Mitigation Fee 3,201,846 72,000 - - 404,500 2,869,346
220 CDBG Block Grant (512,603) 418,763 - - 393,904 (487,744)
225 Permanent Local Housing Alloc.- 250,000 - 250,000 - -
226 Opioid Settlement Funds 101,041 - - - - 101,041
228 Child Care Program 83,864 94,000 - - - 177,864
229 Public Safety 36,373 200,500 - - 234,000 2,873
230 Prop A. Fire Tax 10,062,982 15,689,242 4,600,000 - 24,803,162 5,549,062
231 New Construction Tax (294,467) 4,147,107 - - 500,000 3,352,640
232 Drainage Facility 573,774 72,500 - - 263,138 383,136
233 Park and Recreation 628,231 178,000 - - - 806,231
234 Signalization 234,250 20,500 - - 235,075 19,675
235 Fire Facility Fund 800,942 123,100 - - 645,600 278,442
236 Waste Recyling Fees 2,724,153 499,130 - - 516,180 2,707,103
237 Energy Independence 2,299,205 305,000 - - 228,480 2,375,725
238 Air Quality Management 25,187 73,450 - - 78,830 19,807
242 Aquatic Center 1,838,741 664,000 2,976,250 - 3,890,250 1,588,741
243 Cannabis Compliance 1,691 1,210,000 - 1,200,000 - 11,691
271 El Paseo Assessment District 45,758 250,000 - - 250,000 45,758
Landscape & Lighting Districts:
276 LLD Zone #2 7,763 28,335 84,807 - 140,240 (19,335)
278 LLD Zone #3 (2,553) 10,988 3,500 - 11,838 97
272 LLD Zone #4 2,284 5,491 439 - 3,990 4,224
273 LLD Zone #5 8,499 22,197 2,750 - 33,032 414
275 LLD Zone #6 39,127 91,473 9,651 - 120,124 20,127
279 LLD Zone #7 899 5,776 - - 6,191 484
280 LLD Zone #8 21,247 11,655 - - 5,083 27,819
281 LLD Zone #9 7,682 21,000 - - 28,509 173
283 LLD Zone #11 2,359 4,324 - - 5,878 805
285 LLD Zone #14 4,327 16,137 5,445 - 25,849 60
286 LLD Zone #15 1,815 7,973 - - 9,692 96
287 LLD Zone #16 48,192 35,923 3,408 - 86,640 883
299 LLD Zone #13 194,892 66,925 - - 80,530 181,287
Business Improvement Districts:
277 President's Plaza I 199,101 267,579 - - 400,533 66,147
282 President's Plaza III 30,547 46,874 - - 44,625 32,796
Business Assessment Districts:
289 BAD No. 1 608,932 259,825 - - 822,606 46,151
Housing:
870 Housing Set-Aside 4,239 - 504,922 - 504,922 4,239
871 Housing Authority 15,389,302 9,088,266 - 941,044 10,769,155 12,767,369
873 Housing Asset Fund 40,719,214 95,000 - - 743,650 40,070,564
Total Special Revenue Funds 99,403,649 42,112,294 8,191,172 2,393,744 62,651,131 84,662,240
Capital Project Funds
400 Capital Project Reserve Fund 13,670,433 10,000 200,000 3,200,000 10,180,578 499,855
420 Capital Project Drainage Facilities 266,738 20,000 - - 3,200,000 (2,913,262)
425 Economic Development Capital Projects 1,393,100 89,543 - - 730,552 752,091
430 Parks & Recreation Facilities Capital Projects 9,796 100 - - - 9,896
436 Art in Public Places 506,496 493,465 - 100,000 594,370 305,591
440 Signalization Capital Projects 107,984 300 - - - 108,284
441 Golf Course Capital Projects 9,191,968 2,617,865 - - 1,850,000 9,959,833
450 Building Maintenance Reserve 1,954,845 5,000 - - 1,950,000 9,845
451 SARDA Capital Projects & Properties 41,729,553 250,000 - - 32,077,730 9,901,823
464 AD94-3 Merano 188,794 - - - - 188,794
466 Silver Spur Ranch 618 - - - - 618
467 Highlands Assessment District 21 - - - - 21
468 University Park CFD 1,918,744 - - - - 1,918,744
469 Section 29 Assessment 2004-2 670 - - - - 670
Total Capital Project Funds 70,939,760 3,486,273 200,000 3,300,000 50,583,230 20,742,803
Debt Service Funds
314 AD Highlands 44,880 120,691 - - 119,393 46,178
Total Debt Service Funds 44,880 120,691 - - 119,393 46,178
23
City of Palm Desert
Citywide Fund Balances
FY 2023-24
Total Governmental Funds 288,371,135 119,421,025 10,243,872 14,599,818 179,801,665 223,634,549
Proprietary Funds
Internal Service Funds
530 Equipment Replacement Fund 7,910,585 20,000 - - 2,173,562 5,757,023
577 Compensation Benefits Fund 6,737 10,000 250,000 - 250,000 16,737
Total Internal Service Funds 7,917,322 30,000 250,000 - 2,423,562 5,773,760
Enterprise Funds -
510 Parkview Office Complex 11,192,870 1,298,000 - 300,000 3,813,300 8,377,570
520 Desert Willow Golf Course 65,925,168 11,795,294 - - 11,056,646 66,663,816
521 Palm Desert Recreational Facilities (PDRFC)(1,151,966) 4,542,220 - - 4,706,266 (1,316,012)
Total Enterprise Funds 75,966,072 17,635,514 300,000 19,576,212 73,725,374
Total Proprietary Funds 83,883,393 17,665,514 250,000 300,000 21,999,774 79,499,133
Total Citywide 372,254,528 137,086,539 10,493,872 14,899,818 201,801,439 303,133,682
Fiduciary Funds
Custodial Funds
303 AD 84-1 516,516 - - - - 516,516
304 AD 87-1 237,422 - - - 188,669 48,753
306 AD 92-1 122,163 - - - 121,231 932
307 AD 91-4 Bighorn 327,334 - - - - 327,334
308 AD 94-2 Sunterrace/Varner 103,265 - - - 101,978 1,287
309 AD 94-3 Merano 28,638 500 - - - 29,138
311 AD 98-1 Canyons of Bighorn 82,684 500 - - - 83,184
312 AD 01-1 Silver Spur 286,761 168,563 - 153,763 13,800 287,761
315 AD Section 29 5,004,870 1,450,600 - - 1,481,900 4,973,570
351 AD 91-1 Indian Ridge 1,194,252 6,000 - - 1,173,458 26,794
353 AD CFD University Park 6,201,382 497,350 - - 507,050 6,191,682
354 AD CFD University Park 2021 581,018 917,575 - - 917,575 581,018
391 Palm Desert Finance Authority 177,200 - 153,763 - 153,763 177,200
576 Retiree Health Benefits 981,418 10,000 744,824 - 752,576 983,666
Total Custodial Funds 15,844,924 3,051,088 898,587 153,763 5,412,000 14,228,836
Total Fiduciary Funds 15,844,924 3,051,088 898,587 153,763 5,412,000 14,228,836
Total All Funds 388,099,452 140,137,627 11,392,459 15,053,581 207,213,439 317,362,518
Note: Changes in fund balance exceeding 10% are primarily due to the implementation of a Capital Projects
department, which has been tasked with an aggressive capital projects plan to catch up on deferred projects
over the next several years. Accumulated funds are being spent down as part of this effort.
24
City of Palm Desert
Citywide Budgeted Revenues by Category
FY 2023-24
Fund #Taxes Permits &
Fees
Intergovernmental Charges for
Services
Use of Money
& Property Transfers In Other
Revenues
Total
Revenues
Governmental Funds
General Fund 62,586,499 3,296,768 5,029,000 - 871,000 1,852,700 1,918,500 75,554,467
Special Revenue Funds 21,153,018 3,259,000 1,226,193 190,000 9,394,476 8,191,172 6,889,607 50,303,466
Capital Project Funds - - - - 2,978,208 200,000 508,065 3,686,273
Debt Service Funds 120,391 - - - 300 - - 120,691
Total Governmental Funds 83,859,908 6,555,768 6,255,193 190,000 13,243,984 10,243,872 9,316,172 129,664,897
Proprietary Funds
Internal Service Funds - - - - 30,000 250,000 - 280,000
Enterprise Funds - - - 11,273,785 1,452,140 - 4,909,589 17,635,514
Total Proprietary Funds - - - 11,273,785 1,482,140 250,000 4,909,589 17,915,514
Total Citywide Revenues 83,859,908 6,555,768 6,255,193 11,463,785 14,726,124 10,493,872 14,225,761 147,580,411
Fiduciary Funds
Custodial Funds 3,027,888 - - - 23,200 898,587 - 3,949,675
Total Fiduciary Funds 3,027,888 - - - 23,200 898,587 - 3,949,675
Total All Funds 86,887,796 6,555,768 6,255,193 11,463,785 14,749,324 11,392,459 14,225,761 151,530,086
25
City of Palm Desert
Citywide Revenues by Fund and Category
FY 2023-24
#Description Taxes
Permits &
Fees Intergovernmental Charges for
Services
Use of Money
& Property Transfers In Other
Revenues
Total
Revenues
Governmental Funds
110 General Fund 62,586,499 3,296,768 5,029,000 -871,000 1,852,700 1,918,500 75,554,467
Total General Fund 62,586,499 3,296,768 5,029,000 -871,000 1,852,700 1,918,500 75,554,467
Special Revenue Funds
210 Traffic Safety - -- ---2,700 2,700
211 Gas Tax 2,716,001 -- -14,560 --2,730,561
213 Measure A 3,263,000 -- -100,000 -1,663,000 5,026,000
214 Housing Mitigation Fee 64,000 -- -8,000 --72,000
220 CDBG Block Grant - -418,663 -100 --418,763
225 Permanent Local Housing Alloc.- -250,000 ----250,000
226 Opioid Settlement Funds - -- -----
228 Child Care Program 90,000 -- -4,000 --94,000
229 Public Safety - -- -500 -200,000 200,500
230 Prop. A Fire Tax 11,569,242 2,900,000 - -20,000 4,600,000 1,200,000 20,289,242
231 New Construction Tax 414,200 -- -8,000 -3,724,907 4,147,107
232 Drainage Facility 70,000 -- -2,500 --72,500
233 Park and Recreation 175,000 -- -3,000 --178,000
234 Signalization 20,000 -- -500 --20,500
235 Fire Facility Fund 116,100 -- -7,000 --123,100
236 Waste Recyling Fees - -484,130 -15,000 --499,130
237 Energy Independence 300,000 -- -5,000 --305,000
238 Air Quality Management - -73,400 -50 --73,450
242 Aquatic Center - 359,000 - 190,000 16,000 2,976,250 99,000 3,640,250
243 Cannabis Compliance 1,210,000 -- ----1,210,000
271 El Paseo Assessment District 250,000 -- ----250,000
Landscape & Lighting Districts:
276 LLD Zone #2 28,335 -- --84,807 -113,142
278 LLD Zone #3 10,988 -- --3,500 -14,488
272 LLD Zone #4 5,491 -- --439 -5,930
273 LLD Zone #5 22,197 -- --2,750 -24,947
275 LLD Zone #6 91,473 -- --9,651 -101,124
279 LLD Zone #7 5,776 -- ----5,776
280 LLD Zone #8 11,655 -- ----11,655
281 LLD Zone #9 21,000 -- ----21,000
283 LLD Zone #11 4,324 -- ----4,324
285 LLD Zone #14 16,137 -- --5,445 -21,582
286 LLD Zone #15 7,973 -- ----7,973
287 LLD Zone #16 35,923 -- --3,408 -39,331
299 LLD Zone #13 66,925 -- ----66,925
Business Improvement Districts:
277 President's Plaza I 267,579 -- ----267,579
282 President's Plaza III 46,874 -- ----46,874
Business Assessment Districts:
289 BAD No. 1 252,825 -- -7,000 --259,825
Housing:
870 Housing Set-Aside - -- --504,922 -504,922
871 Housing Authority - -- -9,088,266 --9,088,266
873 Housing Asset Fund - -- -95,000 --95,000
Total Special Revenue Funds 21,153,018 3,259,000 1,226,193 190,000 9,394,476 8,191,172 6,889,607 50,303,466
Capital Project Funds
400 Capital Project Reserve Fund - -- -10,000 200,000 -210,000
420 Capital Proj. Drainage Facilities - -- -20,000 --20,000
425 Economic Development CP - -- -74,543 -15,000 89,543
430 Parks & Rec Facilities CP - -- -100 --100
436 Art in Public Places - -- -400 -493,065 493,465
440 Signalization Capital Projects - -- -300 --300
441 Golf Course Capital Projects - -- -2,617,865 --2,617,865
450 Building Maintenance Reserve - -- -5,000 --5,000
451 SARDA Capital Proj. & Prop.- -- -250,000 --250,000
464 AD94-3 Merano - -- -----
466 Silver Spur Ranch - -- -----
467 Highlands Assessment District - -- -----
26
City of Palm Desert
Citywide Revenues by Fund and Category
FY 2023-24
#Description Taxes
Permits &
Fees Intergovernmental Charges for
Services
Use of Money
& Property Transfers In Other
Revenues
Total
Revenues
468 University Park CFD - -- -----
469 Section 29 Assessment 2004-2 - -- -----
Total Capital Project Funds - -- -2,978,208 200,000 508,065 3,686,273
Debt Service Funds
314 AD Highlands 120,391 -- -300 --120,691
Total Debt Service Funds 120,391 -- -300 --120,691
Total Governmental Funds 83,859,908 6,555,768 6,255,193 190,000 13,243,984 10,243,872 9,316,172 129,664,897
Proprietary Funds
Internal Service Funds
530 Equipment Replacement Fund - -- -20,000 --20,000
577 Compensation Benefits Fund - -- -10,000 250,000 -260,000
Total Internal Service Funds - -- -30,000 250,000 -280,000
Enterprise Funds
510 Parkview Office Complex - -- -1,298,000 --1,298,000
520 Desert Willow Golf Course - -- 11,273,785 154,140 -367,369 11,795,294
521 Palm Desert Recreational Faciliti - -- ---4,542,220 4,542,220
Total Enterprise Funds - -- 11,273,785 1,452,140 -4,909,589 17,635,514
Total Proprietary Funds - -- 11,273,785 1,482,140 250,000 4,909,589 17,915,514
Total Citywide Revenues 83,859,908 6,555,768 6,255,193 11,463,785 14,726,124 10,493,872 14,225,761 147,580,411
27
City of Palm Desert
Citywide Budgeted Expenditures by Fund and Category
FY 2023-24
Fund #Fund Name Personnel Operating Capital Transfers Out Total
Governmental Funds
110 General Fund 21,919,006 41,985,080 2,543,825 8,906,074 75,353,985
Total General Fund 21,919,006 41,985,080 2,543,825 8,906,074 75,353,985
Special Revenue Funds
210 Traffic Safety -- - 2,700 2,700
211 Gas Tax -2,205,000 - - 2,205,000
213 Measure A -2,950,000 11,209,925 - 14,159,925
214 Housing Mitigation Fee - 404,500 - - 404,500
220 CDBG Block Grant -393,904 - - 393,904
225 Permanent Local Housing Alloc.-- - 250,000 250,000
228 Child Care Program -- - - -
229 Public Safety -234,000 - - 234,000
230 Prop A. Fire Tax -20,343,162 4,460,000 - 24,803,162
231 New Construction Tax -- 500,000 - 500,000
232 Drainage Facility -- 263,138 - 263,138
233 Park and Recreation -- - - -
234 Signalization -- 235,075 - 235,075
235 Fire Facility Fund -- 645,600 - 645,600
236 Waste Recyling Fees - 516,180 - - 516,180
237 Energy Independence - 228,480 - - 228,480
238 Air Quality Management -63,000 15,830 - 78,830
242 Aquatic Center -2,640,250 1,250,000 - 3,890,250
243 Cannabis Compliance -- - 1,200,000 1,200,000
271 El Paseo Assessment District -250,000 - - 250,000
Landscape & Lighting Districts:
276 LLD Zone #2 - 140,240 - - 140,240
278 LLD Zone #3 -11,838 - - 11,838
272 LLD Zone #4 -3,990 - - 3,990
273 LLD Zone #5 -33,032 - - 33,032
275 LLD Zone #6 -120,124 - - 120,124
279 LLD Zone #7 -6,191 - - 6,191
280 LLD Zone #8 -5,083 - - 5,083
281 LLD Zone #9 -28,509 - - 28,509
283 LLD Zone #11 -5,878 - - 5,878
285 LLD Zone #14 -25,849 - - 25,849
286 LLD Zone #15 -9,692 - - 9,692
287 LLD Zone #16 -86,640 - - 86,640
299 LLD Zone #13 -80,530 - - 80,530
Business Improvement Districts:
277 President's Plaza I - 400,533 - - 400,533
282 President's Plaza III -44,625 - - 44,625
Business Assessment Districts:
289 BAD No. 1 -265,008 557,598 - 822,606
Housing:
870 Housing Set-Aside 499,372 4,550 1,000 - 504,922
871 Housing Authority 149,669 10,619,486 - 941,044 11,710,199
873 Housing Asset Fund -68,650 675,000 - 743,650
Total Special Revenue Funds 649,041 42,188,924 19,813,166 2,393,744 65,044,875
Capital Project Funds
400 Capital Project Reserve Fund - 200,000 9,980,578 3,200,000 13,380,578
420 Capital Project Drainage Facilities -- 3,200,000 - 3,200,000
425 Economic Development Capital Projects - 730,552 - - 730,552
430 Parks & Recreation Facilities Capital Projects -- - - -
436 Art in Public Places -204,370 390,000 100,000 694,370
440 Signalization Capital Projects -- - - -
441 Golf Course Capital Projects - 1,850,000 - - 1,850,000
450 Building Maintenance Reserve - 550,000 1,400,000 - 1,950,000
451 SARDA Capital Projects & Properties - 500,000 31,577,730 - 32,077,730
464 AD94-3 Merano -- - - -
28
City of Palm Desert
Citywide Budgeted Expenditures by Fund and
Category FY 2023-24
Fund #Fund Name Personnel Operating Capital Transfers Out Total
466 Silver Spur Ranch -- - - -
467 Highlands Assessment District -- - - -
468 University Park CFD -- - - -
469 Section 29 Assessment 2004-2 -- - - -
Total Capital Project Funds -4,034,922 46,548,308 3,300,000 53,883,230
Debt Service Funds
314 AD Highlands - 119,393 - - 119,393
Total Debt Service Funds -119,393 - - 119,393
Total Governmental Funds 22,568,047 88,328,319 68,905,299 14,599,818 194,401,483
Proprietary Funds
Internal Service Funds
530 Equipment Replacement Fund - 966,000 1,207,562 - 2,173,562
577 Compensation Benefits Fund - 250,000 - - 250,000
Total Internal Service Funds -1,216,000 1,207,562 - 2,423,562
Enterprise Funds -
510 Parkview Office Complex - 1,433,300 2,380,000 300,000 4,113,300
520 Desert Willow Golf Course - 9,840,779 1,215,867 - 11,056,646
521 Palm Desert Recreational Facilities (PDRFC)- 4,706,266 - - 4,706,266
Total Enterprise Funds -15,980,345 3,595,867 300,000 19,876,212
Total Proprietary Funds -17,196,345 4,803,429 300,000 22,299,774
Total Citywide Appropriations 22,568,047 105,524,664 73,708,728 14,899,818 216,701,257
Fiduciary Funds
Custodial Funds
303 AD 84-1 -- - - -
304 AD 87-1 -188,669 - - 188,669
306 AD 92-1 -121,231 - - 121,231
307 AD 91-4 Bighorn -- - - -
308 AD 94-2 Sunterrace/Varner - 101,978 - - 101,978
309 AD 94-3 Merano -- - - -
311 AD 98-1 Canyons of Bighorn -- - - -
312 AD 01-1 Silver Spur -13,800 - 153,763 167,563
315 AD Section 29 - 1,481,900 - - 1,481,900
351 AD 91-1 Indian Ridge - 1,173,458 - - 1,173,458
353 AD CFD University Park -507,050 - - 507,050
354 AD CFD University Park 2021 -917,575 - - 917,575
391 Palm Desert Finance Authority - 153,763 - - 153,763
576 Retiree Health Benefits - 752,574 - - 752,576
Total Custodial Funds -5,411,998 - 153,763 5,565,763
Total Fiduciary Funds -5,411,998 - 153,763 5,565,763
Total All Funds 22,568,047 110,936,662 73,708,728 15,053,581 222,267,020
29
0
50,000,000
100,000,000
150,000,000
200,000,000
2019-20 2020-21 2021-22 2022-23 2023-24
Appropriations Limit History
Appropriation Limit Appropriations Subject to Limit
GANN APPROPRIATIONS
Article XIII B of the California Constitution
requires adoption of an annual appropriation
limit. The original base year limit was
adopted in FY 1978-79 and has been
adjusted annually for increase by a factor
comprised of the percentage change in
population combined with either the
percentage change in California per capita
personal income or the percentage change
in local assessment roll due to the addition of
local nonresidential new construction. The
changes in the local assessment roll due to
additional local nonresidential new
construction for current and prior periods
have not been available from the County
Assessor's office.
On November 1988, voters approved
Proposition R which increased the limit to
$25,000,000. It expired in November 1992.
The FY 1993-94 limit was calculated with
prior years re-calculated to reflect the
expiration of the $25,000,000 limit.
The Article XII(B) limitation is not a restricting
factor for the City of Palm Desert, but will be
monitored annually, and budget adjustments
will be recommended if they are require in
future years.
APPROPRIATION LIMIT CALCULATION
FY 2023-24
30
SECTION 3:
GENERAL FUND
OPERATING BUDGET
31
5 Year Sales Tax Comparison
28,000,000
23,000,000
18,000,000
13,000,000
GENERAL FUND REVENUE SUMMARY
Revenue Assumptions for the General Fund (Fiscal Year 2023-24)
The revenue assumptions used for the Fiscal Year 2023-2024 budget are based on current state and
local economic conditions, recovery indices and forecasts, and historical trends on the City’s
revenue including Sales Tax, Transient Occupancy Tax and Property Taxes.
Sales Tax
The estimated revenue from sales tax this year is $26,623,447. Sales tax is imposed on all
California retailers. Sales tax applies to all retail sales of merchandise (tangible personal property)
in the state. Riverside County’s sales tax rate is 7.75%. Palm Desert does not have any special
district taxes, so the sales tax rate for Palm Desert is also 7.75%. The City receives 1% of this rate,
Riverside County receives 0.75% and the State receives 6.00%. The City utilizes a sales tax
consultant to estimate and track sales tax.
32
5 Year Property Tax Comparison
10,000,000 8,000,000 6,000,000 4,000,000 2,000,000
-
5 Year Transient Occupancy
Tax Comparison3 30,000,000
20,000,000
10,000,000
-
GENERAL FUND REVENUE SUMMARY
Transient Occupancy Tax (TOT)
The estimated revenue from TOT this year is $21,005,000. TOT is charged to travelers staying in
Palm Desert when they rent accommodations (a room, rooms, entire home, or other living space) in
a hotel, inn, tourist home or house, motel, or other lodging for any period of less than 28 days. TOT
is remitted to the city each month following the month of rental.
Property Tax
The estimated revenue from property tax collections this year is $8,746,728. Assessment and
collections of real property taxes are administered by Riverside County. Palm Desert is a No-Low
Property Tax city and receives property taxes based on an allocation from the County in 1978 and
adjusted for areas annexed to the City after 19781. The fluctuation from year to year is due to the
change in property transfer taxes based on home sales within the City.
Other Revenue
The balance of the City’s overall revenue includes franchise fees estimated at $3,200,000; motor
vehicle license fees estimated at $5,029,000; permits and license fees estimated at $4,596,728;
and transfers in, interest, timeshare mitigation and reimbursements/other revenues estimated at
$6,353,524.
1 In November 1978, voters approved Proposition 13, which allocated property tax revenues based on each agency’s historical share
(property tax rates were rolled back to 1973 rates). 33
EXHIBIT 1
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21-22 FY 22-23 FY 22-23 FY 23-24
General Fund (110):
26,193,390 25,673,460 26,623,447 26,623,447
22,098,939 17,815,000 23,486,774 21,005,000
8,203,212 8,004,029 8,569,988 8,746,728
3,334,555 3,150,000 3,152,061 3,200,000
1,555,137 1,584,000 1,711,324 1,711,324
1,326,920 1,200,000 1,310,235 1,300,000
3,774,873 2,809,700 1,624,700 1,852,700
4,737,081 3,896,392 4,887,061 3,296,768
4,831,947 4,834,000 5,098,448 5,029,000
(1,699,423) 805,000 1,040,000 871,000
1. Sales tax
2. Transient occupancy tax includes Short Term Rentals *
3. Property tax Secured & Unsecured & SARDA Tax
Increment
4. Franchises (Cable/Gas/Electric/Waste)
5. Timeshare mitigation fee
6. Business license tax
7. Transfers in (AIPP, Traffic Safety, Parkview, Housing, Cannabis)
8. Permits/Fees
9. State payments (VLF, Parking Bail, MV Iieu)
10. Interest & Rental
11. Reimbursements/Other revenues
6,516,852 2,201,000 2,530,059 1,918,500
Totals General Fund 80,873,485 71,972,581 80,034,097 75,554,467
Fire Tax Fund (230):
1. Structural Fire Tax 7,889,982 6,519,410 9,169,242 9,169,242
2. Prop. A. Fire Tax (Special Assessment)2,140,682 2,400,000 2,448,864 2,400,000
3. Reimbursements (Indian Wells & Rancho Mirage share of Ladder Truck, EMS Charges & Others)3,698,026 3,410,000 3,300,000 4,100,000
4. Interest Income 35,596 15,000 40,000 20,000
5. Transfers In fm General Fund 3,800,000 4,000,000 4,600,000 4,600,000
6. Fire Reserves - 39,090 - -
Totals Fire Tax Fund 17,564,286 16,383,500 19,558,106 20,289,242
TOTAL REVENUE- FIRE AND GENERAL FUND 98,437,771 88,356,081 99,592,203 95,843,709
* Includes gross TOT received from operators. TOT rebates are reported as expenditures.
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
34
GF Dept Department Adopted
FY 2023-24
1104110 City Council 310,856
1104111 City Clerk 1,098,834
1104112 Legislative Advocacy 40,845
1104114 Elections 317,500
1104120 - 4121 City Attorney and Litigation 631,808
1104130 City Manager 1,371,083
1104134 Capital Projects 1,761,809
1104150-4151 Finance and Audit 2,533,261
1104154 Human Resources 914,392
1104159 General Services 5,791,317
1104190 Information Technology 2,369,979
1104191 Unemployment Insurance 10,000
1104192 Insurance 1,149,000
1104199 Interfund Transfers 8,906,074
1104210 Police Services 21,519,523
1104211 Community Safety 135,000
1104212 Homelessness Services 353,000
1104230 Animal Regulation 362,000
1104250 Traffic Safety 1,247,105
1104300 Public Works 1,748,112
1104310 Public Works Streets 2,363,505
1104312 ADA Improvements 25,000
1104313 Parking Lot Improvements 200,000
1104330 Corporation Yard 225,200
1104331 Public Works Fleet 337,500
1104340 Building Maintenance 1,334,051
1104344 Portola Community Center 194,500
1104396 NPDES-Storm Water Permit 85,000
1104416 Community Promotions 504,700
1104417 Public Affairs and Marketing 1,963,471
1104419 Visitor Services 12,930
1104420 Building and Safety 1,505,143
1104421 Permit Center 589,439
1104422 Code Enforcement 847,877
1104430 Economic Development 1,848,981
1104470 Development Services 2,693,078
1104610 Civic Center Park 1,971,200
1104611 Citywide Park Maintenance 1,289,500
1104614 Landscape Services 3,048,691
1104618 Citywide Park Improvements 120,000
1104674 Civic Center Park Improvements 30,000
1104800 Contributions 1,592,721
Total General Fund 75,353,985
GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT
35
GENERAL FUND FINANCIAL FORCAST
During the City’s Budget Study Sessions, the General Fund Financial Forecast is presented
which projects the revenues, expenditures, and fund balance over a specified period. This helps
support the long-term planning of non-recurring capital projects with the idea that goals and
objectives are subject to change in the future.
Financial Forecast- General Fund Snap Shot
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28
Estimated Revenue 75,554,467$ 78,123,319$ 81,170,128$ 84,173,423$ 87,119,493$
Estimated Expenditures 75,353,985$ 79,821,684$ 88,412,768$ 92,933,407$ 98,580,077$
Revenue over (under) expenditures 200,482$ (1,698,365)$ (7,242,640)$ (8,759,984)$ (11,460,584)$
Est. General Fund Balance 103,759,150$ 95,380,874$ 71,608,323$ 37,698,339$ 11,237,755$
Unfunded Requests (potential draw down of Reserve)
North Sphere Community Park ($10M)(150,000) (5,000,000) (4,850,000) - -
North Sphere Regional Park ($40M)- - (15,000,000) (15,000,000) (10,000,000)
Fire Station 33/71 Renovations ($12M/ea)- - (1,300,000) - -
Development Services Office Space Ph 2 & 3 - (5,000,000) (4,000,000) - -
Deferred Facility Maint (from Reserve)(6,529,911) (6,529,911) - - -
Est. General Fund Balance 97,079,239 78,850,963 46,458,323 22,698,339 1,237,755
*24/25 assumes increase for NS Fire Station Operations
Items in purple are currently unfunded and may require appropriation from GF Reserve if another funding source is not identified.
36
GENERAL FUND
EXPENDITURES BY
DEPARTMENT
37
FUNDING
SOURCE
General Fund
City Council
Karina Quintanilla
MAYOR PRO TEM
Kathleen Kelly
MAYOR
TOTAL
BUDGET
310,856
SUMMARY FY 2023-24
PERSONNEL
COUNT
5
COUNCIL MEMBER
Jan Harnik
COUNCIL MEMBER
Gina Nestande
COUNCIL MEMBER
Evan Trubee
38
CITY COUNCIL DIVISION 1104110
Mayor
City
Councilmember
City
Councilmember
City
Councilmember
Organization Chart
Mayor Pro Tem
Palm Desert Residents
City Staff
39
CITY COUNCIL DIVISION 1104110
Narrative
The City Council is the elected legislative body of the City of Palm Desert and is comprised of
five members elected by-district to four-year terms with the Mayor selected from amongst the
members to serve a one-year term on a rotation basis. The City Council represents the residents
of Palm Desert, analyzes, and approves all laws and policies, authorizes all expenditures
through the budget, and directs the administration of the City Government through the City
Manager. Regular City Council meetings are typically held on the 2nd and 4th Thursday of each
month. In addition, the City Council also serves as the Board of the Successor Agency to the
Palm Desert Redevelopment Agency, Financing Authority, and Housing Authority.
40
CITY COUNCIL DIVISION 1104110
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4110 City Council
4101000 Meeting Compensation 133,060 134,000 138,768
4111500 Retirement Contribution 16,659 18,300 18,438
4111600 Medicare Contrb-Employer 2,597 2,700 2,012
4111700 Retiree Health 770 810 1,110
4112000 Ins Prem - Long Term Disab.124 600 687
4112100 Ins Prem - Health 64,216 75,000 76,598
4112200 Ins Prem-Dental/Vision 1,671 3,000 7,690
4112400 Ins Prem - Life 252 470 235
4112500 Workers' Compensation 2,528 3,568 3,568
4211000 Office Supplies 361 1,500 1,500
4219000 Supplies-Other 1,216 4,500 4,500
4309000 Prof - Other 21,723 11,000 11,000
4311500 Mileage Reimbursement 99 3,000 3,000
4312000 Conf- Seminars- Workshops 6,550 15,000 23,500
4312500 Local Meetings 5,062 9,000 9,000
4333000 R/M-Office Equipment - - -
4362000 Subscriptions/Publication - 750 750
4363000 Dues 425 1,000 1,000
4365000 Telephones 3,666 3,500 4,000
4366000 Postage & Freight 293 500 500
4388000 Cntrb-Various Agencies - 2,000 2,000
4404000 Cap-Office Equipment - 1,000 1,000
4110 TOTAL 261,271 291,198 310,856
41
FUNDING
SOURCE
General Fund
City Manager
Chris Escobedo
ASSISTANT CITY MANAGER
C I T Y M A N A G E R
Todd Hileman
TOTAL
BUDGET
1,371,083
SUMMARY FY 2023-24
PERSONNEL
COUNT
6
42
The City Council adopted an ordinance
updating general provisions and incorporating
bylaws for all Boards, Commissions,
Committees, and Taskforces (“Appointed
Bodies”).
Transitioned recording secretary duties for 11
of the City’s appointed bodies to the City
Clerk’s Office to ensure all agendas are
posted within established deadlines and
meetings operate in a consistent manner.
Completed Palm Desert Employees
Organization (PDEO) MOU Negotiations
effective July 1, 2023 – June 30, 2026.
Completed a compensation agreement
between the City and unrepresented group
effective July 1, 2023 – June 30, 2026.
Completed thirteen recruitments and
onboarded 15 new employees.
Palm Desert University Profectus (cohort #2)
graduated in May 2023.
Started a proactive “Disaster Services
Worker” programs, included presentations
throughout departments and divisions,
acknowledging and explaining the role of City
employees as a disaster service worker, and
creating an identification for employees to
distinguish them as Disaster Service Workers.
Department
Goals &
Objectives
Department
Accomplishments
Citywide operations and
supporting Council goals
Support and manage the
review and analysis of
programs, projects, and
service delivery methods to
promote innovation
Continue to develop
organizational culture, team
building, and define core
values
Homelessness Programs
City Council Goal tracking
and reporting
43
City Manager Executive
Assistant
*HR Manager
Records
Coordinator
Deputy Clerk
I/II
Assistant City
Clerk
Admin Assistant
I/II
*City Clerk
Senior Deputy
Clerk
Senior Admin
Assistant
Human
Resources
Analyst I/II (2)
Assistant City
Manager
Receptionist
Social Services
Coordinator
Management
Analyst I/II
City Engineer*Director of
Public Works
*Director of
Development
Services
*Director of
Capital Projects
CITY MANAGER DEPARTMENT 1104130
Organization Chart
* Other Division 44
CITY MANAGER DEPARTMENT 1104130
Narrative
Under the direction of the City Council, the City Manager serves as the City’s chief executive
officer and oversees the coordination and implementation of Council-established policies and
programs while providing information to assist the Council with its decision-making process. The
City Manager is responsible for enforcing Palm Desert’s Municipal Code, advancing City Council
Goals and verifying the faithful observance of City franchises, contracts, and permits. The City
Manager is also responsible for the organization of municipal offices and positions to ensure the
effective and efficient conduct of municipal business. In addition to providing leadership and
direction to City departments, the City Manager oversees the preparation of Palm Desert’s
annual budget, serves as the executive director of the Successor Agency to the Palm
Desert Redevelopment Agency and Palm Desert Housing Authority, and responds promptly
to inquiries and requests from residents and business owners. The City Manager’s Department
is responsible for a variety of municipal priorities and programs including social services,
emergency management, engineering services and legislative affairs.
45
CITY MANAGER DEPARTMENT 1104130
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4130 City Manager
4100100 Salaries-Full Time 690,972 800,509 954,561
4100200 Salaries-Overtime 48 - -
4111500 Retirement Contribution 69,089 110,000 126,146
4111600 Medicare Contrb-Employer 10,104 11,900 13,841
4111700 Retiree Health 27,169 40,110 21,580
4111800 Employer 457 Contribution 12,750 - -
4112000 Ins Prem - Long Term Disab.1,657 3,500 4,720
4112100 Ins Prem - Health 100,667 145,000 162,185
4112200 Ins Prem-Dental/Vision 7,805 10,250 8,640
4112400 Ins Prem - Life 1,177 2,800 1,610
4112500 Workers' Compensation 9,918 14,000 15,000
4211000 Office Supplies 564 400 400
4219100 Disaster/Emerg - - -
4309000 Prof - Other 12,432 18,000 20,000
4311500 Mileage Reimbursement 158 250 500
4312000 Conf- Seminars- Workshops 8,365 18,000 18,000
4312500 Local Meetings 14,191 4,000 4,000
4312600 Local Mtg-Monthly Cm Mtg - - -
4363000 Dues 3,788 4,500 19,000
4365000 Telephones 3,537 - -
4366000 Postage & Freight 109 200 200
4369500 Misc Expenses - 700 700
4403000 Cap-Autos/Vehicles - - -
4404000 Cap-Office Equipment - - -
4130 TOTAL 974,498 1,184,119 1,371,083
46
FUNDING
SOURCE
General Fund
City Clerk
Niamh Ortega
ASSISTANT CITY CLERK
Anthony Mejia
CITY CLERK
TOTAL
BUDGET
1,098,834
SUMMARY FY 2023-24
PERSONNEL
COUNT
7
47
*City Manager Executive
Assistant
*HR Manager
Records
Coordinator
Deputy Clerk
I/ II
Assistant City
Clerk
Admin Assistant
I/II
City Clerk
Senior Deputy
Clerk
Senior Admin
Assistant
Human
Resources
Analyst I/II (2)
*Assistant
City Manager
Receptionist
Social Services
Coordinator
Management
Analyst I/II
City Engineer*Director of
Public Works
*Director of
Development
Services
*Director of
Capital Projects
CITY CLERK DIVISION 1104111
Organization Chart
* Other Division
48
CITY CLERK DIVISION 1104111
Narrative
The City Clerk’s Office serve the public and all City departments through the administration of
legislative processes, boards and commission program, election services, and records
management. The City Clerk’s Office is responsible for maintaining the City’s Municipal Code,
contract processing, legal noticing, administering municipal elections, and serving as the filing
officer for campaign statements, statements of economic interest, and other Fair Political
Practices Commission (FPPC) required documents.
49
CITY CLERK DIVISION 1104111
Overview
Operating Budget
Performance Measures
City Clerk
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4111 City Clerk
4100100 Salaries-Full Time 516,390 526,500 684,341
4100200 Salaries-Overtime 8,718 5,000 5,000
4111500 Retirement Contribution 64,495 72,000 90,501
4111600 Medicare Contrb-Employer 7,802 7,750 9,923
4111700 Retiree Health 5,589 4,850 10,898
4112000 Ins Prem - Long Term Disab.1,884 2,350 3,383
4112100 Ins Prem - Health 128,998 143,500 160,117
4112200 Ins Prem-Dental/Vision 10,206 11,100 11,805
4112400 Ins Prem - Life 981 1,900 1,156
4112500 Workers' Compensation 9,358 13,210 13,210
4211000 Office Supplies 3,546 3,000 4,000
4306000 Volntr Rec/Special Events - 2,000 2,000
4306300 Committee/Commission 8,725 12,000 12,000
4309000 Prof - Other 8,366 10,000 10,000
4311500 Mileage Reimbursement 13 500 500
4312000 Conf- Seminars- Workshops 7,463 6,000 11,000
4312500 Local Meetings - 600 600
4321000 Req Legal Advertising 81,288 50,000 50,000
4333000 R/M-Office Equipment 244 1,000 1,000
4361000 Printing / Duplicating 2,136 2,000 2,500
4362000 Subscriptions/Publication 1,511 1,500 2,000
4363000 Dues 1,807 1,800 1,800
4364000 Filing Fees 21 100 100
4365000 Telephones 3,060 2,500 2,500
4366000 Postage & Freight 867 4,000 4,000
4404000 Cap-Office Equipment - 1,000 4,500
4111 TOTAL 873,467 886,160 1,098,834
50
FUNDING
SOURCE
General Fund
Legislative
Advocacy
TOTAL
BUDGET
40,845
SUMMARY FY 2023-24
51
LEGISLATIVE ADVOCACYY 1104112
Narrative
The City of Palm Desert contracts with a lobbyist firm for legislative advocacy efforts,
including guidance and support on legislative matters, and representation before the State
legislature. As a member of the League of California Cities (LOCC), the City of Palm Desert
also receives state legislative and ballot measure advocacy support.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4112 Legislative Advocacy
4309000 Prof - Other 36,225 39,655 40,845
4112 TOTAL 36,225 39,655 40,845
52
FUNDING
SOURCE
General Fund
Elections
TOTAL
BUDGET
317,500
SUMMARY FY 2023-24
53
ELECTIONS 1104114
Narrative
The City of Palm Desert conducts their General Municipal Election in November of even-
numbered years, consolidated with the Statewide General Election held on the same date. The
next election is scheduled for November 5, 2024, to fill three seats on the City Council.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4114 Elections
4211000 Office Supplies - 500 500
4309000 Prof - Other 46,709 320,000 310,000
4312500 Local Meetings - 1,000 2,000
4321000 Req Legal Advertising - 5,000 5,000
4114 TOTAL 46,709 326,500 317,500
54
FUNDING
SOURCE
General Fund
Human
Resources
Andrea Staehle
HUMAN RESOURCE MANAGER
TOTAL
BUDGET
914,392
SUMMARY FY 2023-24
PERSONNEL
COUNT
4
55
*City Manager Executive Assistant
HR Manager
Records
Coordinator
Deputy Clerk
I/II
Assistant City
Clerk
Admin Assistant
I/II
*City Clerk
Senior Deputy
Clerk
Senior Admin
Assistant
Human
Resources
Analyst I/II (2)
*Assistant
City Manager
Receptionist
Social
Services
Coordinator
Management
Analyst I/II
City Engineer*Director of
Public Works
*Director of
Development
Services
*Director of
Capital Projects
HUMAN RESOURCES DIVISION 1104154
Organization Chart
* Other Division 56
HUMAN RESOURCES DIVISION 1104154
Narrative
Human Resources Division strives to develop and implement effective human resource
management strategies and programs to attract, develop, and retain employees who are
empowered to deliver quality municipal services to the community. The Division serves as a
strategic partner throughout all City departments to ensure they have the tools and resources
necessary to successfully achieve the City’s goals and priorities through providing policy
guidance and acting as an internal consultant on human resources-related issues; implementing
the recruitment and development of City employees; maintaining an equitable and competitive
salary and benefits structure; organizing and leading professional development opportunities;
and striving to promote and maintain a positive labor relations climate between the Palm Desert
Employees Organization and the City. The Human Resources Division also oversees risk
management, which helps to ensure a safe working environment for all employees.
57
HUMAN RESOURCES DIVISION 1104154
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4154 Human Resources
4100100 Salaries-Full Time 321,826 401,050 433,895
4100200 Salaries-Overtime - 1,000 1,000
4111500 Retirement Contribution 41,162 54,800 57,370
4111600 Medicare Contrb-Employer 4,642 5,900 6,291
4111700 Retiree Health 5,417 7,100 7,742
4112000 Ins Prem - Long Term Disab.1,142 1,800 2,145
4112100 Ins Prem - Health 66,431 95,000 96,379
4112200 Ins Prem-Dental/Vision 5,160 7,500 6,510
4112400 Ins Prem - Life 624 1,400 700
4112500 Workers' Compensation 7,013 9,900 9,900
4211000 Office Supplies 3,145 3,000 5,000
4219000 Supplies-Other 4,672 8,000 8,000
4300300 Prof-Temporary Part-Time - - -
4303600 Prof-Temp Help City-Wide 188,348 30,000 45,000
4305600 Medical Annual/New Employ 5,741 4,000 6,000
4309000 Prof - Other 213,791 75,000 75,000
4309501 Prof-Emp Recog Program 7,062 12,000 26,000
4311500 Mileage Reimbursement 175 2,000 3,500
4312000 Conf- Seminars- Workshops 2,370 6,000 6,000
4312100 Committee Conferences - - -
4312101 City Wide Training 17,379 60,500 102,650
4312500 Local Meetings 4,394 5,000 5,000
4321500 Other Advertising 725 4,000 4,000
4362000 Subscriptions/Publication - - 500
4363000 Dues 500 2,000 2,000
4365000 Telephones 2,200 960 960
4366000 Postage & Freight 283 250 350
4391500 Employee Safety 20,916 - 2,500
4404000 Cap-Office Equipment - - -
4154 TOTAL 925,117 798,160 914,392
Performance Measures
Human Resources
58
Police
Services
SUMMARY FY 2023-24
FUNDING
SOURCE
General Fund
TOTAL
BUDGET
21,439,523
PERSONNEL
COUNT
59
59
POLICE SERVICES 1104210
Narrative
The City of Palm Desert contracts with the Riverside County Sheriff’s Department for police
services. The Palm Desert Police Department is dedicated to providing citizens, businesses, and
visitors in Palm Desert with a safe and pleasant environment in which to live, work, and enjoy
city amenities. The Department carries out this mission with professionalism, dependability, and
integrity. The Police Department employs a pro-active approach to policing that utilizes a
multitude of Community Oriented Policing approaches including an emphasis on prevention,
focused enforcement efforts, technology systems serving as force multipliers and the setting of
specific goals. Within its five designated “beat” areas, the Police Department’s basic patrol
function is supported by a variety of special teams including the Special Enforcement Team,
Business District Team, Burglary Suppression Unit, Traffic Enforcement Team, and by
participation in regional task forces.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4210 Police Service
4217000 Supply-Automotive-Gas 22,284 20,700 19,200
4304000 Prof-Police Service Cntr 19,179,539 20,801,565 21,278,323
4304200 Police Service Contingency 41,430 30,000 40,000
4334000 R/M-Motor Vehicles-Fleet 30,060 54,600 32,000
4390400 Police Reoccurring Operational 49,225 70,000 70,000
4210 TOTAL 19,322,538 20,976,865 21,439,523 60
FUNDING
SOURCE
General Fund
Community
Safety
TOTAL
BUDGET
135,000
SUMMARY FY 2023-24
61
COMMUNITY SAFETY 1104211
Narrative
The Community Safety budget addresses three key quality of life issues in the City. Under this
budget is the Citizens on Patrol (COPS) program and funding for school crossing guards.
Citizens on Patrol provide a critical service as the eyes and ears of the Palm Desert Police
Department. The City also provides financial assistance to the Desert Sands Unified
School District to manage a School Crossing Guard Program and ensure this essential
community service continues at the City’s elementary and middle school locations, where
students regularly cross the roadway.
62
COMMUNITY SAFETY 1104211
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4211 Community Safety
4100100 Salaries-Full Time - - -
4101600 Medicare Contrb-Employer - - -
4111500 Retirement Contribution - - -
4111700 Retiree Health - - -
4112000 Ins Prem - Long Term Disab.- - -
4112100 Ins Prem - Health - - -
4112200 Ins Prem-Dental/Vision - - -
4112400 Ins Prem - Life - - -
4112500 Workers' Compensation - - -
4219000 Supplies-Other - - 25,000
4219100 Disaster/Emerg - - 25,000
4306001 Citizens on Patrol 17,752 25,000 25,000
4309201 School Crossing Guards 55,725 60,000 60,000
*4392100 *Homeless Outreach Team 220,216 350,000 -
4211 TOTAL 293,693 435,000 135,000
**Moved to dept 42122
Overview
Operating Budget
Performance Measures
Community Safety
63
FUNDING
SOURCE
General Fund
Homelessness
Services
TOTAL
BUDGET
353,000
SUMMARY FY 2023-24
Jason Austin
SOCIAL SERVICES COORDINATOR
64
HOMELESSNESS SERVICES DIVISION 1104212
Narrative
The Homeless Services Department is responsible for the development and management of the
City’s System of Care to respond to the needs of those experiencing homelessness in Palm
Desert. This includes contract and city-based outreach, engagement, basic needs and
supportive services that assist the unhoused population in linking to shelter, housing and health-
focused programs that end their episode of homelessness as quickly as possible. Services and
Providers can include contracted shelter beds and street outreach, as well as the City’s Social
Services Coordinator. The coordinator position oversees street outreach, collaboration with the
County and other providers, overall city response to those in need, and contracted homeless
programs. Funding for these services comes from a variety of sources including: Public Local
Housing Allocation (PLHA), Opioid Settlement Funds, and General Funds as needed.
65
HOMELESSNESS SERVICES DIVISION 1104212
Overview
Operating Budget
Performance Measures
Homelessness Services
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4212 Homelessness Services
4219000 Supplies - Other - - 100,000
4363000 Dues - - 3,000
4392100 Homeless Outreach Team - - 250,000
4212 TOTAL - - 353,000
Measure FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Target
FY 2024-25
Target
Total Outreach Contacts N/A 1,262 1,500 1,500
Number of People Linked to Housing/Shelter N/A 20 25 30
66
FUNDING
SOURCE
General Fund
Capital
Projects
Jess Culpeper
DIRECTOR
TOTAL
BUDGET
1,761,809
SUMMARY FY 2023-24
PERSONNEL
COUNT
10
67
Implement new project
management processes and
software to more effectively
track and execute projects
Utilize newly added internal
and contract staff resources
to more efficiently support
and complete various capital
projects
Continue to focus significant
department resources on
completing and progressing
priority capital projects
Department
Goals &
Objectives
Department
Accomplishments
Construction of the Lobby Renovation Project
was initiated on June 9, 2023.
Various onsite and offsite design contracts for
Fire Station 102 have been executed.
Completion of the White Stone Lane Drainage
Improvement Project.
Completion of the Cook Street Rehabilitation
Project.
Completion of the installation of the North
Sphere Wind Fence Project.
Approved five Power Purchase Agreements
(PPA) for Photovoltaic Improvements.
Completed various critical Housing Authority
projects and allocated additional resources to
better support Housing Authority projects.
68
Director of Capital Projects
Admin Assistant I/II
Capital Projects Manager
(2)
PW Inspector (3)
Senior Project Manager
Project Manager (2)
CAPITAL PROJECTS DEPARTMENT 1104134
Organization Chart
69
CAPITAL PROJECTS DEPARTMENT 1104134
Narrative
The Capital Projects Department is responsible for the delivery of some of the City’s most
complex, diverse and large-scale Capital Improvement Projects (CIP). Many aspects included
in the delivery of these CIPs include feasibility studies, site design, document
preparation, construction management and inspection of various capital projects. Projects
can include improvements to infrastructure such as roadways, traffic control devices,
bridges, flood control facilities, street lighting, development projects, Active Transportation
Plan (ATP) related improvements, recreation facilities and other such major city public
infrastructure improvements. Some CIPs may be less complex and may only take just a few
months or even just weeks to complete. However, some major capital improvements can
require multiple years to strategically plan, design, fund and eventually construct or execute.
70
CAPITAL PROJECTS DEPARTMENT 1104134
Overview
Operating Budget
Performance Measures
Capital Projects
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4134 Capital Projects
4100100 Salaries-Full Time - - 1,199,893
4100200 Salaries-Overtime - - 5,000
4111500 Retirement Contribution - - 158,626
4111600 Medicare Contrb-Employer - - 17,399
4111700 Retiree Health - - 15,260
4112000 Ins Prem - Long Term Disab.- - 5,932
4112100 Ins Prem - Health - - 268,127
4112200 Ins Prem-Dental/Vision - - 16,107
4112400 Ins Prem - Life - - 2,025
4112500 Workers' Compensation - - -
4211000 Office Supplies - - 2,500
4309000 Prof - Other - - 50,000
4312000 Conf- Seminars- Workshops - - 10,000
4312500 Local Meetings - - 2,500
4361000 Printing / Duplicating - - 5,000
4362000 Subscriptions/Publication - - 1,000
4363000 Dues - - 1,000
4365000 Telephones - - 1,440
4404000 Cap-Office Equipment - - -
4134 TOTAL - - 1,761,809
71
FUNDING
SOURCE
General Fund
Finance
Liberty Urban
DEPUTY DIRECTOR
Veronica Chavez
DIRECTOR
TOTAL
BUDGET
2,443,261
SUMMARY FY 2023-24
PERSONNEL
COUNT
17
DEPUTY DIRECTOR
John Ramont
72
Continue to use the Peak Team to
identify issues and streamline
processes.
Continue efforts to improve reporting
from ERP system. In 23/24 we will
focus on CIP, as that is where the
biggest bottlenecks seem to be.
Continue to work on use of
OpenGov for budget information that
is easily understood.
Develop RFP’s for Auditing,
Updated Reserve Study and
Systems services.
Continue to update Finance Policies
in order to ensure we are
implementing “Best Practices” and
facilitating current objectives and
goals.
Implementation of consolidated
Performance Metrics Program CIP
projects.
Department
Goals &
Objectives
Department
Accomplishments
Finalized the City’s financial audit and single audit for FY
2022-23, along with the Annual Comprehensive Financial
Report (ACFR), resulting in no audit findings.
Conducted two budget study sessions, ending with the
unanimous adoption of the FY 2023-24 Annual Financial
Plan and Five-Year Capital Improvement Program.
Completed shredding or electronic conversion of over
100 boxes of 40+ years of accumulated paper documents
per the retention schedule
Awarded a new contract for comprehensive banking
services with Wells Fargo and facilitated the
implementation of these services, while simultaneously
ushering in the transition from Union Bank to U.S. Bank
for the City’s existing accounts.
Awarded a contract to PFM for investment advisory
services and developed a preliminary cash flow and
investment plan, pending review of immediate capital
needs.
Implemented CFD bond issuance process for next series
of debt for University Park Development to be issued by
year-end.
Conducted Desert Willow feedback sessions with
residents and successfully identified issues and
opportunities for resolution to make solid
recommendations for City Council consideration. Council
approved revised structure on April 13, 2023, and will be
reviewed annually.
Awarded 2023-24 Outside Agency and CDBG Funding
Agreements with various local entities providing service
to the community.
73
Director of Finance
Deputy Director of
Finance
Deputy Director of
Finance
Finance
Supervisor
Senior Contracts
and Grants
Analyst
Purchasing
Coordinator
Admin Assistant
I/II
Senior Network
EngineerAccountant (2)
*Information
Systems
Manager
Senior
Information
Systems Admin
Senior GIS
Admin
Biz Systems
Enterprise
Accounting
Technician
Accounting
Technician (5)Admin Assistant
I/II
Management
Analyst I
Organization Chart
FINANCE DEPARTMENT 1104150
* Other Division 74
FINANCE DEPARTMENT 1104150
Narrative
The Finance Department is responsible for the financial management, purchasing,
and accounting functions of the City and its related entities. This includes the budget,
investments, cash management, payroll, cash receipts, accounts payable, debt management,
general ledger, financial statements, and audits. The City uses the modified accrual and
accrual basis for government accounting and oversees, in excess of, 50 different funds.
These include the General Fund, Special Revenue Funds,,Capital Project
Funds, Special Assessment Funds, Debt Service Funds, Internal Service Funds and
Enterprise Funds. Finance prepares an annual operations budget, as well as
a five-year Capital Improvement Program, with the input from the City Council,
City Manager and City Departments. Finance oversees the daily cash
management, including managing the availability of cash to pay obligations,
recording revenue, and managing short- and long- term investments. The
department is also responsible for overseeing the financing for operations and/or capital
projects including issuance of debt, refunding debt, and the management of
debt obligations. Finance processes the weekly accounts payable, bi-weekly
payroll, monthly bank reconciliations and journal entries, monthly and annual
financial statements and oversees the annual audit.
75
FINANCE DEPARTMENT 1104150
Overview
Operating Budget
Performance Measures
Finance Department
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4150 Finance
4100100 Salaries-Full Time 1,381,757 1,457,000 1,705,807
4100200 Salaries-Overtime 2,935 1,000 1,000
4111500 Retirement Contribution 175,697 199,000 225,575
4111600 Medicare Contrb-Employer 24,984 22,000 24,735
4111700 Retiree Health 6,201 16,500 30,611
4112000 Ins Prem - Long Term Disab.4,812 6,500 8,435
4112100 Ins Prem - Health 224,354 312,000 365,522
4112200 Ins Prem-Dental/Vision 12,190 26,000 23,643
4112400 Ins Prem - Life 2,872 5,200 2,883
4112500 Workers' Compensation 16,293 23,000 20,000
4211000 Office Supplies 3,806 2,000 2,250
4300300 Prof-Temporary Part-Time - - 1,000
4309000 Prof - Other 8,491 - 250
4311500 Mileage Reimbursement 26 250 1,000
4312000 Conf- Seminars- Workshops 7,189 7,500 12,500
4312500 Local Meetings 170 300 1,500
4361000 Printing / Duplicating 11,249 15,000 6,000
4362000 Subscriptions/Publication 813 3,750 1,500
4363000 Dues 1,770 3,050 3,050
4365000 Telephones 4,978 10,500 3,000
4366000 Postage & Freight 3,052 3,500 2,000
4404000 Cap-Office Equipment - - 1,000
4150 TOTAL 1,893,641 2,114,050 2,443,261
76
FUNDING
SOURCE
General Fund
City Attorney
and Litigation
TOTAL
BUDGET
631,808
SUMMARY FY 2023-24
77
CITY ATTORNEY AND LITIGATION DIVISION 1104120-4121
Narrative
The City of Palm Desert has a designated City Attorney selected from within a selected firm that
represents the City in general matters of municipal law. The City Attorney is not an employee of
the City and serves as legal advisor on all types of matters pertaining to the City’s business,
including laws relating to the City’s operations. Many of the City Attorney’s routine duties are
provided under an annual retainer. These include, attending city council and planning
commission meetings, responding to staff and elected officials on general matters of the City as
well as drafting basic resolutions, ordinances, and routine contracts. Other services are provided
on contracted hourly rates including litigation services, employment practices and services,
development agreement reviews, etc. The City also contracts with various independent law
firms to provide legal services for matters where a specific area of expertise is necessary.
These include litigation, employment practices and services, land development
agreements, subdivision reviews, bond financing and compliance, and compliance
requirements for redevelopment related wind-down.
Overview
Operating Budget
78
FUNDING
SOURCE
General Fund
Audit
TOTAL
BUDGET
90,000
SUMMARY FY 2023-24
79
AUDIT 1104151
Narrative
An annual audit is conducted by the City’s’ independent auditors on the City’s financial
statements. They review the internal controls, confirm the cash and investments of the City and
review the City’s Annual Comprehensive Financial Report. In addition, the auditors perform
special audits on required State and Federal single audit compliance, franchise audits and any
other audit as directed by either City Council or staff.
Overview
Operating Budget
80
FUNDING
SOURCE
General Fund
General
Services
TOTAL
BUDGET
5,791,317
SUMMARY FY 2023-24
81
GENERAL SERVICES 1104159
Narrative
The General Services budget includes citywide expenses not attributable to a specific
department. These include supplies such as office supplies, copy supplies, computer supplies,
letterhead, etc. Generalized services are also included such as telephone system services,
copying services, banking service fees, specialized citywide audits (sales tax audits), etc. This
budget includes the portion of the annual contribution for the unfunded retirement costs paid as
a lump sum and not paid as a percentage of payroll. Other amounts included are participation
dues in local, regional and state-wide organizations (League of California Cities, Southern
California Association of Governments, Local Agency Formation Commission, Riverside County
Economic Development Agency, and Coachella Valley Association of Governments, etc.).
82
GENERAL SERVICES 1104159
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4159 General Services
4100100 Salaries-Full Time 429,205 274,000 -
4100200 Salaries-Overtime - 500 -
4101500 Retirement Contribution 2,674,622 3,335,634 2,930,167
4111500 Retirement Contribution 143,893 37,500 -
4111600 Medicare Contrb-Employer 8,196 4,100 -
4111700 Retiree Health 420 2,800 -
4112000 Ins Prem - Long Term Disab.1,381 1,200 -
4112100 Ins Prem - Health 54,080 45,000 -
4112200 Ins Prem-Dental/Vision 5,139 5,500 -
4112400 Ins Prem - Life 821 1,000 -
4112500 Workers' Compensation 3,825 5,400 5,400
4211000 Office Supplies 16,264 12,000 15,000
4219000 Supplies-Other - - -
4219100 Disaster/Emerg 229 107,500 -
4309000 Prof - Other 484,367 2,919,000 2,019,000
4309300 Prof-Other Admn Expenses - - 500,000
4311500 Mileage Reimbursement 13 - -
4312000 Conf- Seminars- Workshops 292 5,000 -
4312500 Local Meetings - - -
4342000 Rental-Office Equipment 18,326 -15,000
4361000 Printing / Duplicating - 4,000 4,000
4363000 Dues 180,752 300,000 182,000
4364800 Sb2557/County Admin Fees 24,697 62,000 70,000
4365000 Telephones 15,768 19,000 1,000
4366000 Postage & Freight 22 500 (250)
4369701 Advance Write-off - - -
4391500 Employee Safety - 2,500 -
4391902 COVID-19 79,362 100,000 -
4404000 Cap-Office Equipment 6,101 -50,000
4159 TOTAL 4,147,775 7,244,134 5,791,317
83
FUNDING
SOURCE
General Fund
Information
Technology
I N F O R M A T I O N T E C H N O L O G Y M A N A G E R
Clayton von Helf
TOTAL
BUDGET
2,369,979
SUMMARY FY 2023-24
PERSONNEL
COUNT
5
84
Director of Finance
*Deputy Director
of Finance
*Deputy Director
of Finance
Finance
Supervisor
Senior Contracts
and Grants
Analyst
Purchasing
Coordinator
*Admin
Assistant I/II
Senior Network
EngineerAccountant (2)
Information
Systems
Manager
Senior
Information
Systems Admin
Senior GIS
Admin
Biz Systems
Enterprise
Accounting
Technician
Accounting
Technician (5)Admin Assistant
I/II
Management
Analyst I
Organization Chart
INFORMATION TECHNOLOGY DIVISION 1104190
* Other Division 85
INFORMATION TECHNOLOGY DIVISION 1104190
Narrative
The Information Technology (IT) Division is committed to ensuring that IT investments and
strategic business technologies deliver the highest possible value to the City and its constituents.
The Division seeks to accomplish this goal by leveraging emerging technologies to improve
services to citizens and employees and providing innovative and cost-effective technology
services. Through the IT Master Plan, the City of Palm Desert is committed to working in an
innovative environment to increase efficiency, eliminate redundancies, improve transparency,
and reduce costs. Some key components addressed in the plan include:
•Long-range technology planning, including equipment replacement;
•Citywide hardware/software procurement;
•Modernization of information technology infrastructure
•Improving Online Public Engagement and Communication
•Enhanced customer service support for all employees;
•Administration of physical and virtual servers/databases;
•Disaster recovery and business continuity;
•Support for numerous mission critical applications such as payroll, permitting and
licensing, web technologies, and public safety.
86
INFORMATION TECHNOLOGY DIVISION 1104190
Overview
Operating Budget
Performance Measures
Information Technology
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4190 Information Technology
4100100 Salaries-Full Time 577,056 597,000 648,678
4100200 Salaries-Overtime 8,989 -10,000
4111500 Retirement Contribution 74,198 81,500 85,746
4111600 Medicare Contrb-Employer 8,594 8,800 9,406
4111700 Retiree Health 881 900 982
4112000 Ins Prem - Long Term Disab.2,147 2,650 3,207
4112100 Ins Prem - Health 111,032 124,000 112,000
4112200 Ins Prem-Dental/Vision 9,223 11,000 9,409
4112400 Ins Prem - Life 1,118 2,100 1,096
4112500 Workers' Compensation 5,809 8,200 8,200
4211000 Office Supplies - 1,000 1,000
4212000 Supplies-Computer 21,385 25,000 25,000
4309000 Prof - Other -42,000 98,500
4311500 Mileage Reimbursement - 400 400
4312000 Conf- Seminars- Workshops -13,050 13,050
4336000 R&M-Computer 869,811 15,000 15,000
4342000 Rental-Office Equipment 176,802 65,000 65,000
4362000 Subscriptions/Publication 520 1,400 41,400
4362001 Software License 167 1,244,961 1,040,905
4363000 Dues - 500 500
4365000 Telephones 79,236 70,000 150,000
4366000 Postage & Freight - 500 500
4404000 Cap-Office Equipment 97,526 5,000 30,000
4190 TOTAL 2,044,494 2,319,961 2,369,979
87
FUNDING
SOURCE
General Fund
Insurance
TOTAL
BUDGET
1,159,000
SUMMARY FY 2023-24
88
INSURANCE 1104191- 4192
Narrative
The City of Palm Desert pays the actual cost of unemployment to the State of California for
terminated employees. Risk Management is an internal service for City Departments that
protects the City's assets and ability to provide services by reducing its exposure to the financial
impact of claims, lawsuits, and employee injuries. The City of Palm Desert belongs to the
California Joint Powers Insurance Authority (JPIA), one of the largest municipal self-insurance
pools in the State. The California JPIA works with its members to reduce the frequency and
severity of claims by providing liability protection from losses and lawsuits and ongoing staff
educational opportunities. Identifying and managing risk is a citywide responsibility and is one
component of governance. Identifying and proactively addressing risks and opportunities for
improvement, the City of Palm Desert endeavors to protect the interests of the public and create
value for all stakeholders.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4191-4192 Insurance
4191-4112600 Unemployment Insurance-State 384 10,000 10,000
4192-4309000 Prof - Other - 5,000 5,000
4192-4371000 Liab & Property Damage 655,010 1,119,000 1,144,000
4192-4371100 Workers Comp Adt'L Cost - - -
4192-4374000 Damage Settle/Deductible - - -
4191-4192 TOTAL 655,394 1,134,000 1,159,000 89
FUNDING
SOURCE
General Fund
Interfund
Transfers
TOTAL
BUDGET
8,906,074
SUMMARY FY 2023-24
90
INTERFUND TRANSFERS 1104199
Narrative
Included in this budget are transfers from the General Fund to other funds for both specific
expenses and shortfalls in other funds. These include expenses such as reimbursement for city
costs to manage a restricted fund such as landscape and lighting district administration as well
as the difference between the amount collected in a special fund and services provided (e.g. fire
services, aquatic center operations, etc.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4199 Transfers Out
4501000 Inter-Fund Transfers Out 8,745,972 8,106,823 8,906,074
4199 TOTAL 8,745,972 8,106,823 8,906,074
91
FUNDING
SOURCE
General Fund
Contributions
TOTAL
BUDGET
1,592,721
SUMMARY FY 2023-24
El Paseo Water Feature by Water Studio
92
CONTRIBUTIONS 1104800
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4800 Contributions
4306201 City Sponsored Events -512,000 544,896
4322000 PSDR CVB Funding -300,000 425,000
4388000 Cntrb-Various Agencies 53,312 80,000 70,445
4388100 Cntrb-Schools 40,732 50,000 59,555
4388500 Cntrb-Museum 50,272 40,000 40,000
4388600 Cntrb- Other -12,500 12,500
4389100 Cntrb-Ymca/Youth 44,000 56,000 56,000
4389201 After School Program 150,000 150,000 150,000
4389300 Joslyn Senior Center 234,325 240,000 234,325
4800 TOTAL 572,641 1,440,500 1,592,721
93
CONTRIBUTIONS 1104800
Narrative
The contributions budget covers a few different ways the City provides support to non-profit
agencies or groups that provide services to the community. Outside Agency funding provides
assistance to non-profit agencies or groups that provide public benefit, public welfare or
educational services, prioritizing those directly benefitting the residents of Palm Desert. Each
year, the application process begins in January and is open through March. The Outside Agency
Funding committee reviews all applications and makes recommendations to the City Council for
funding consideration for the upcoming fiscal year. The Committee’s goal is to provide for unmet
needs and improved services that enhance the quality of life for Palm Desert residents.
Community Promotions, a component of the Public Affairs Division, maintains budgets for City-
produced events (i.e. Concerts in the Park, Independence Day Celebration, Veteran’s Day
Ceremony, etc.) and El Paseo Courtesy Carts.
94
FUNDING
SOURCE
General Fund
Public Works
TOTAL
BUDGET
1,748,112
SUMMARY FY 2023-24
PERSONNEL
COUNT
8
DIRECTOR
Martin Alvarez
DEPUTY DIRECTOR
Randy Chavez
95
Final Implementation of Asset
management tool and work order
integration (Cartegraph and Rock
Solid)
Improve budget control and cost
management
Increase collaboration between
divisions and departments
Standardize processes and
procedures
Continue to support New CIP
Department
Department
Goals &
Objectives
Department
Accomplishments
Palm Desert Aquatic Center locker rooms
remodeled. Replacement chiller system and UV
disinfection system planned for Q3.
Installed various facility improvements at the City’s
fire stations, including a new generator, separator,
and appliances. Prepared for new paint, flooring,
bathroom remodel, and shade structure in Q3.
Parkview office complex underwent several tenant
improvement projects and Marks Architects was
hired to complete a building assessment for future
improvements, including exterior modifications.
Awarded contract for Building Asset Inventory for all
facilities and parks.
Repaired City Hall roof and re-roofed the Artist
Council building.
Provided conceptual design for new community park
in north Palm Desert. Conducted outreach to
community members and stakeholders for input and
feedback.
Memorandum of Understanding executed with
Friends of the Desert Mountains for trail
maintenance.
Revised Park ordinance to clarify park uses and
permit requirements.
Fee study completed for Palm Desert Aquatic
Center; updated Resolution pending adoption.
Removed over 600 tons of sand to clear roadways in
the north part of the City and installed 500 tons of
recycled palm mulch to control fugitive dust.
Median landscaping installed at Portola and
Magnesia Falls.
96
Director of Public Works
Deputy Director of
Public Works
*Transportation
Manager
Business
Operations
Manager
Project Manager
Senior
Managment
Analyst
Admin Assistant
I/II (2)
*Traffic Signal
Specialist
*Traffic Signal
Tech I/II (2)
*Street
Maintenance
Supervisor
*Community
Services Manager
Admin Assistant
I/II
Office Assistant I/
II
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (10)
Supervising
Landscape
Supervisor
Landscape
Inspector (3)
Project Manager
Senior Facilities
Specialist
Project
Technician
Facilities
Specialist
PUBLIC WORKS DEPARTMENT 1104300
Organization Chart
* Other Division 97
PUBLIC WORKS DEPARTMENT 1104300
Narrative
The Public Works Department oversees the Traffic, Facilities, Streets, and Landscape
Divisions. It provides the cost associated with the operation, and maintenance of the City’s
streets, sidewalks, storm drains, traffic signals, parks, and landscaping. Staff also oversee
Public Works administration and grants, NPDES Program, vehicle electrification, charging
stations, community gardens, and asset management.
98
PUBLIC WORKS DEPARTMENT 1104300
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4300 Public Works
4100100 Salaries-Full Time 1,263,425 1,699,000 804,888
4100200 Salaries-Overtime 428 2,500 2,500
4111500 Retirement Contribution 162,128 232,000 106,413
4111600 Medicare Contrb-Employer 18,979 25,000 11,671
4111700 Retiree Health 18,305 25,000 5,879
4112000 Ins Prem - Long Term Disab.4,887 7,500 3,980
4112100 Ins Prem - Health 240,351 401,500 169,835
4112200 Ins Prem-Dental/Vision 23,344 31,500 13,986
4112400 Ins Prem - Life 2,464 6,000 1,360
4112500 Workers' Compensation 45,692 64,500 64,500
4211000 Office Supplies 6,100 7,500 7,500
4219000 Supplies-Other 53 - -
4300300 Prof-Temporary Part-Time - - 20,000
4301000 Prof-Architectural/Eng 344,262 400,000 420,000
4309000 Prof - Other 20,196 75,000 20,000
4311500 Mileage Reimbursement 13 3,000 2,500
4312000 Conf- Seminars- Workshops 5,357 21,850 31,650
4312500 Local Meetings 702 4,000 6,750
4333000 R/M-Office Equipment - - -
4361000 Printing / Duplicating 267 500 1,000
4362000 Subscriptions/Publication 4,750 5,000 6,500
4363000 Dues 6,816 11,200 11,200
4365000 Telephones 27,402 20,000 20,000
4366000 Postage & Freight 4,384 1,000 1,000
4391500 Employee Safety 3,324 7,500 7,500
4404000 Cap-Office Equipment 62,567 5,000 7,500
4300 TOTAL 2,266,195 3,056,050 1,748,112
Performance Measures
Public Works
99
FUNDING
SOURCE
General Fund
Traffic Safety
TOTAL
BUDGET
1,247,105
SUMMARY FY 2023-24
PERSONNEL
COUNT
4
TRANSPORTATION MANAGER
Bassam AL-Beitawi
100
Director of Public Works
Deputy Director of
Public Works
Transportation
Manager
*Business
Operations
Manager
Project Manager
Senior
Managment
Analyst
Admin Assistant
I/II (2)
Traffic Signal
Specialist
Traffic Signal
Tech I/II (2)
*Street
Maintenance
Supervisor
*Community
Services Manager
Admin Assistant
I/II
Office Assistant
I/II
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (10)
Supervising
Landscape
Supervisor
Landscape
Inspector (3)
Project Manager
Senior Facilities
Specialist
Project
Technician
Facilities
Specialist
TRAFFIC SAFETY DIVISION 1104250
Organization Chart
* Other Division 101
TRAFFIC SAFETY DIVISION 1104250
Narrative
The Street Light and Traffic Safety Division provides for the repair, maintenance, and utility cost
of traffic signals and highway lighting. This Division is also responsible for the maintenance and
repair of traffic signals, street signs, safety cones, barricades, and pavement markers.
102
TRAFFIC SAFETY DIVISION 1104250
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4250 Traffic Safety
4100100 Salaries-Full Time -430,000 451,088
4100200 Salaries-Overtime - 1,000 1,000
4111500 Retirement Contribution -59,000 59,640
4111600 Medicare Contrb-Employer - 6,350 6,541
4111700 Retiree Health - 1,200 1,257
4112000 Ins Prem - Long Term Disab.- 1,900 2,230
4112100 Ins Prem - Health -91,000 89,147
4112200 Ins Prem-Dental/Vision - 8,700 8,691
4112400 Ins Prem - Life - 1,500 761
4112500 Workers' Compensation - - -
4214500 Supplies-Traffic Safety - - -
4219000 Supplies-Other 5,026 5,000 5,000
4309000 Prof - Other 25,365 125,000 125,000
4311500 Mileage Reimbursement - 750 750
4312000 Conf- Seminars- Workshops 808 9,000 10,000
4332500 R/M-Signals 162,021 270,500 310,500
4351400 Utilities-Electric 171,928 160,000 160,000
4365000 Telephones 684 1,000 5,500
4404000 Cap-Office Equipment - - -
4404500 Machinery & Equipment -10,000 10,000
4250 TOTAL 365,832 1,181,900 1,247,105
Performance Measures
Traffic Safety
103
FUNDING
SOURCE
General Fund
Public Works
Streets
TOTAL
BUDGET
2,363,505
SUMMARY FY 2023-24
PERSONNEL
COUNT
13
STREETS MAINTENANCE SUPERVISOR
David Reyes
104
Director of Public Works
Deputy Director of
Public Works
*Transportation
Manager
*Business
Operations
Manager
Project Manager
Senior
Managment
Analyst
Admin Assistant
I/II (2)
Traffic Signal
Specialist
Traffic Signal
Tech I/II (2)
Street
Maintenance
Supervisor
*Community
Services Manager
Admin Assistant
I/II
Office Assistant
I/II
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (10)
Supervising
Landscape
Supervisor
Landscape
Inspector (3)
Project Manager
Senior Facilities
Specialist
Project
Technician
Facilities
Specialist
PUBLIC WORKS STREETS DIVISION 1104310
Organization Chart
* Other Funds 105
PUBLIC WORKS STREETS DIVISION 1104310
Narrative
The Street Maintenance Division is responsible for all maintenance work along public streets
including street and parking lot sweeping, pothole repairs, drain drywell maintenance, concrete
repairs, City lot maintenance, and curb painting. This Division is also responsible for the Citywide
Graffiti Removal and Sign Replacement Programs.
106
PUBLIC WORKS STREETS DIVISION 1104310
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4310 PW-Streets
4100100 Salaries-Full Time 1,292,249 986,000 1,084,422
4100200 Salaries-Overtime 15,012 8,000 20,000
4111500 Retirement Contribution 155,235 135,000 143,456
4111600 Medicare Contrb-Employer 19,333 14,500 15,724
4111700 Retiree Health - - 4,150
4112000 Ins Prem - Long Term Disab.4,885 4,500 5,362
4112100 Ins Prem - Health 341,574 310,000 302,260
4112200 Ins Prem-Dental/Vision 28,834 26,500 26,294
4112400 Ins Prem - Life 2,361 3,500 1,837
4112500 Workers' Compensation 38,963 55,000 55,000
4214000 Uniforms 9,021 21,250 30,000
4218000 Small Tools/Equipment - - -
4219000 Supplies-Other 43,652 110,000 140,000
4309000 Prof - Other - - -
4311500 Mileage Reimbursement - 1,000 1,000
4312000 Conf- Seminars- Workshops 735 17,000 32,500
4332000 Repair & Maintenance Streets 355,111 327,500 432,500
4343000 Construction Equipment 4,840 25,000 25,000
4351000 Utilities-Water 4,142 4,000 8,000
4365000 Telephones 6,955 7,500 10,500
4391001 Holiday Decorations 86,640 - -
4391502 Graffiti Program 12,384 10,000 13,000
4404500 Machinery & Equipment 16,770 17,500 12,500
4310 TOTAL 2,438,696 2,083,750 2,363,505
107
FUNDING
SOURCE
General Fund
Street Repair
and
Maintenance
TOTAL
BUDGET
225,000
SUMMARY FY 2023-24
108
STREET REPAIR AND MAINTENANCE DIVISION 1104311- 4315
Narrative
The Street Repair and Maintenance Division provides for the work required to improve street
safety, condition, and appearance. Improvements consist of overlays, slurry, seal coats, annual
curb and gutter repair, annual cross gutter and sidewalk repair, street paving, and traffic lane
striping and markings on all public streets, including Capital Improvement Projects
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4311-4315 Repairs and Maintenance
4311-4332000 Repair & Maintenance Streets - 300,000 -
4312-4332000 ADA Curb Ramp Mods 10,020 25,000 25,000
4313-4332000 Parking Lot Rehab - 440,000 200,000
4314-4332000 Repair & Maintenance Streets - - -
4315-4332000 Repair & Maintenance Streets - - -
4211-4215 TOTAL 10,020 765,000 225,000
109
FUNDING
SOURCE
General Fund
Corporation
Yard
TOTAL
BUDGET
225,200
SUMMARY FY 2023-24
STREETS AND MAINTENANCE SUPERVISOR
David Reyes
110
CORPORATION YARD DIVISION 1104330
Narrative
The Corporation Yard (Corpyard) provides the cost associated with maintenance, utilities, and
permits of the building. The Corpyard houses the City fleet, heavy equipment, fuel tanks, and
the offices of the Street and Traffic Maintenance crews.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4330 Corporation Yard
4219000 Supplies-Other 7,760 11,000 14,500
4309000 Prof - Other 7,389 11,450 11,450
4331000 R/M-Buildings 69,099 102,300 118,000
4351000 Utilities-Water 5,520 6,000 6,500
4351200 Utilities-Gas 536 1,000 1,000
4351400 Utilities-Electric 23,773 20,000 40,000
4364000 Filing Fees 7,239 6,250 6,250
4404000 Cap-Office Equipment - 5,000 27,500
4330 TOTAL 121,315 163,000 225,200
111
FUNDING
SOURCE
General Fund
Public Works
Fleet
TOTAL
BUDGET
337,500
SUMMARY FY 2023-24
112
PUBLIC WORKS FLEET DIVISION 1104331
Narrative
The Auto Fleet/Equipment provides the cost associated for the operation, maintenance, and
replacement of the City's fleet of vehicles and heavy equipment. General services and repairs
to the fleet are accomplished through contract services and services to the new fleet are
covered under manufacturer's warranty. It also provides the cost for the hazardous waste
disposal program and fuel usage.
113
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4331 Fleet
4217000 Supply-Automotive-Gas 135,102 122,000 152,500
4305400 Prof-Hazardous Materials 6,824 9,000 15,000
4334000 R/M-Motor Vehicles-Fleet 167,314 138,000 170,000
4404000 Cap-Office Equipment - 30,000 -
4331 TOTAL 309,239 299,000 337,500
Performance Measures
Information Technology
PUBLIC WORKS FLEET DIVISION 1104331
114
Building
Maintenance
SUMMARY FY 2023-24
FUNDING
SOURCE
General Fund
TOTAL
BUDGET
1,334,051
PERSONNEL
COUNT
4
115
Director of Public Works
Deputy Director of
Public Works
*Transportation
Manager
*Business
Operations
Manager
Project Manager
Senior
Managment
Analyst
Admin Assistant
I/II (2)
Traffic Signal
Specialist
Traffic Signal
Tech I/II (2)
*Street
Maintenance
Supervisor
Community
Services
Manager
Admin Assistant
I/II
Office Assistant
I/II
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (10)
*Supervising
Landscape
Supervisor
Landscape
Inspector (3)
Project Manager
Senior Facilities
Specialist
Project
Technician
Facilities
Specialist
BUILDING MAINTENANCE DIVISION 1104340
Organization Chart
* Other Division 116
BUILDING MAINTENANCE DIVISION 1104340
Narrative
The Public Building Operation and Maintenance Division is responsible for the general
operation, maintenance, and utilities for City Hall, Palm Desert Historical Society Building, and
the Joslyn Center. Repairs and maintenance are completed by staff or contract services. Staff
under this division also maintain the iHub, Sheriff Training Center, Parkview Office Complex,
Henderson Building, Artist Center, Portola Community Center, and Fire Stations.
117
BUILDING MAINTENANCE DIVISION 1104340
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4340 Building Maintenance
4100100 Salaries-Full Time 211,922 300,000 518,635
4100200 Salaries-Overtime 2,385 22,000 10,000
4111500 Retirement Contribution 22,985 41,000 68,580
4111600 Medicare Contrb-Employer 3,158 4,400 7,520
4111700 Retiree Health - 3,700 1,053
4112000 Ins Prem - Long Term Disab.720 1,300 2,565
4112100 Ins Prem - Health 48,485 80,500 109,455
4112200 Ins Prem-Dental/Vision 4,260 6,600 8,913
4112400 Ins Prem - Life 347 1,050 880
4112500 Workers' Compensation 4,392 6,200 6,200
4213000 Supplies-Janitorial - - -
4219000 Supplies-Other 39,183 35,500 44,500
4309000 Prof - Other 11,303 20,000 26,000
4311500 Mileage Reimbursement - 500 500
4312000 Conf- Seminars- Workshops 1,380 9,250 10,250
4331000 R/M-Buildings 138,204 130,000 187,500
4332600 Janitorial Services 90,000 100,000 110,000
4351000 Utilities-Water 5,307 5,500 5,500
4351200 Utilities-Gas 2,286 1,500 2,500
4351400 Utilities-Electric 156,031 125,000 200,000
4365000 Telephones 500 1,000 3,500
4404000 Cap-Office Equipment - 4,500 10,000
4340 TOTAL 742,848 899,500 1,334,051
Performance Measures
Building Maintenance
118
FUNDING
SOURCE
General Fund
Portola
Community
Center
TOTAL
BUDGET
194,500
SUMMARY FY 2023-24
119
PORTOLA COMMUNITY CENTER 1104344
Narrative
The City’s contract partner, Desert Recreation District, oversees the daily operation of the
Portola Community Center building, which is leased to various non-profit entities. Public Works
staff is responsible for coordinating building maintenance, repairs, landscaping, and payment of
all utility services.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4344 Portola Community Center
4219000 Supplies-Other - 5,000 2,500
4309000 Prof - Other 106,960 115,500 115,500
4331000 R/M-Buildings 27,247 44,000 48,500
4351000 Utilities-Water 4,550 5,000 5,000
4351200 Utilities-Gas 592 500 1,000
4351400 Utilities-Electric 14,360 20,000 20,000
4365000 Telephones 1,755 2,000 2,000
4344 TOTAL 155,464 192,000 194,500
120
FUNDING
SOURCE
General Fund
NPDES -
Storm Water
Permit
TOTAL
BUDGET
85,000
SUMMARY FY 2023-24
121
NPDES – STORM WATER PERMIT 1104396
Narrative
This Division manages the mandated NPDES/MS4 permit and associated fees for program costs
related to storm water run-off. The Municipal Storm Water Program regulates storm water
discharges from municipal separate storm sewer systems (MS4s) throughout California. U.S.
EPA defines an MS4 as a conveyance or system of conveyances (including roads with drainage
systems, municipal streets, catch basins, curbs, gutters, ditches, man-made channels, or storm
drains) owned or operated by a State (40 CFR 122.26(b)(8)).
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4396 NPDES
4400100 Capital Project 63,616 65,000 85,000
4396 TOTAL 63,616 65,000 85,000
122
FUNDING
SOURCE
General Fund
Civic Center
Parkk
TOTAL
BUDGET
1,971,200
SUMMARY FY 2023-24
COMMUNITY SERVICE MANAGER
Shawn Muir
Peace Memorial by Ross Andrews and Marton Varo
123
CIVIC CENTER PARKRK DIVISION 1104610
Narrative
Civic Center Park is a 70-acre park located at 43-900 San Pablo Avenue. The largest of Palm
Desert's parks. Civic Center Park is the City's recreational showpiece that serves as a popular
gathering place for a wide array of public activities and events including summer and fall
concerts, and the City's annual Veterans Day and Fourth of July celebrations. This year it will
also host the City’s 50th Anniversary celebration. The park is also home to the Palm Desert
Aquatic Center, which offers lap swim, recreational swim, water exercise, swim lessons and
other programs throughout the year. Park amenities include four baseball fields, six three
tennis courts, 12 pickleball courts, four volleyball courts, three basketball courts, five picnic
pavilions, and more. Desert Recreation District is the City’s contract partner in providing on-
call Park Attendants, pavilion and amphitheater reservations, restroom maintenance and park
patrol. Maintenance of this park includes landscaping, irrigation, and horticultural activities,
electrical/lighting, pump stations, lagoon, pest control, fence repairs, playground construction,
inspections, and various equipment upkeep.
124
CIVIC CENTER PARKRK DIVISION 1104610
Overview
Operating Budget
125
FUNDING
SOURCE
General Fund
Citywide
Park
Maintenance
TOTAL
BUDGET
1,289,500
SUMMARY FY 2023-24
Coyote Bench by Ben Watling
126
CITYWIDE PARK MAINTENANCE DIVISION 1104611
Narrative
There are 11 parks within the City of Palm Desert, excluding Civic Center Park. They include
two regional sports parks – Freedom Park and Hovley Soccer Park, two trailhead parks –
Homme Adams and Cahuilla Hills parks, and seven neighborhood parks – Ironwood, Joe Mann,
Magnesia Falls, Palma Village, University Park East, University Dog Park, and Washington
Charter School Park. These parks host various activities and provide numerous sports facilities.
Desert Recreation District is the City’s contract partner in providing on-call Park Attendants,
pavilion reservations, restroom maintenance and park patrol. Maintenance of these parks
include landscaping, irrigation, and horticultural activities, electrical/lighting, pest control, fence
repairs, playground construction, inspections, and various equipment upkeep.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4611 Citywide Park Maintenance
4219000 Supplies-Other 13,898 33,000 33,000
4331000 R/M-Buildings 37,267 94,500 94,500
4332001 RM-Landscaping Services 593,551 629,500 679,000
4332501 R/M-Others 83,978 86,500 112,000
4351000 Utilities-Water 167,912 255,000 275,000
4351400 Utilities-Electric 64,852 70,000 70,000
4391000 Community Garden 21,939 27,500 26,000
4611 TOTAL 983,398 1,196,000 1,289,500
127
Landscape
Services
SUMMARY FY 2023-24
FUNDING
SOURCE
General Fund
TOTAL
BUDGET
3,048,691
PERSONNEL
COUNT
5
LANDSCAPE SUPERVISOR
Brad Chuck
128
Director of Public Works
Deputy Director of
Public Works
Transportation
Manager
Business
Operations
Manager
Project Manager
Senior
Managment
Analyst
Admin Assistant
I/II (2)
Traffic Signal
Specialist
Traffic Signal
Tech I/II (2)
Street
Maintenance
Supervisor
Community
Services
Manager
Admin Assistant
I/II
Office Assistant
I/II
Senior
Maintenance
Worker
Maintenance
Worker I/II/III (10)
Supervising
Landscape
Supervisor
Landscape
Inspector (3)
*Project Manager
Senior Facilities
Specialist
Project
Technician
Facilities
Specialist
LANDSCAPE SERVICES DIVISION 1104614
Organization Chart
* Other Division
129
LANDSCAPE SERVICES DIVISION 1104614
Narrative
Landscape Services maintains six Landscape Maintenance Areas (LMAs) throughout the
City. The LMAs include Parks, landscaped and irrigated areas, trailheads, El Paseo, street
medians, Landscape and Lighting Districts, Desert Willow Golf Resort, and Community
Gardens. Landscape staff play a key role with the planning of new parks, turf renovations,
electrical/lighting, pump stations, the Civic Center lagoon, pest control, fence repairs,
playground construction, inspections, and various equipment installations. They also are
responsible for managing the City’s urban forest and providing on-going technical and
horticultural support to the Palm Desert Housing Authority. Capital Improvement Projects are
accomplished by staff and/or contract services.
130
LANDSCAPE SERVICES DEPARTMENT 1104614
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4614 Landscape Services
4100100 Salaries-Full Time 457,610 445,000 526,544
4100200 Salaries-Overtime 1,430 3,000 3,000
4111500 Retirement Contribution 55,692 61,000 69,624
4111600 Medicare Contrb-Employer 6,689 6,500 7,635
4111700 Retiree Health - - 4,051
4112000 Ins Prem - Long Term Disab.1,693 1,955 2,604
4112100 Ins Prem - Health 79,240 96,000 122,177
4112200 Ins Prem-Dental/Vision 6,876 8,000 8,417
4112400 Ins Prem - Life 822 1,600 889
4112500 Workers' Compensation 10,343 14,600 14,600
4219000 Supplies-Other 2,157 14,500 14,500
4311500 Mileage Reimbursement 154 1,000 1,000
4312000 Conf- Seminars- Workshops 5,493 25,750 31,750
4332501 R/M-Others 10,737 35,000 35,000
4337001 R/M-Medians 1,312,157 1,470,000 1,651,500
4351000 Utilities-Water 178,291 210,000 210,000
4351400 Utilities-Electric 29,248 35,000 35,000
4365000 Telephones 1,405 2,000 5,000
4390500 Arbor Day - 1,500 1,500
4391001 Holiday Decorations -96,400 96,400
4391501 Water Conservation - - -
4392101 Entrada del Paseo 127,815 200,500 207,500
4614 TOTAL 2,287,853 2,729,305 3,048,691
131
FUNDING
SOURCE
General Fund
Citywide Park
Improvements
TOTAL
BUDGET
120,000
SUMMARY FY 2023-24
132
CITYWIDE PARK IMPROVEMENTS DIVISION 1104618
Narrative
The Community Services Division provides for Capital Improvement Projects and
maintenance in the City’s various parks. These improvements include new parks,
park renovations, repairing and/or replacing outdated park amenities and
playgrounds such as lights, drinking fountains, fences, shade covers, playground
components, site furnishings, and other items needed for the safety and functionality of
the park.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4618 Citywide Park Improvements
4400100 Capital Project -145,000 120,000
4618 TOTAL -145,000 120,000
133
FUNDING
SOURCE
General Fund
Civic Center
Park
Improvements
TOTAL
BUDGET
30,000
SUMMARY FY 2023-24
134
CIVIC CENTER PARK IMPROVEMENTS DIVISION 1104674
Narrative
The Community Services Division provides for Capital Improvement Projects in Civic
Center Park each year to enhance park services and amenities. These improvements
include new equipment, park renovations, repairing and/or replacing outdated park
amenities and playgrounds such as lights, drinking fountains, fences, shade covers,
playground components, site furnishings, and other items needed for the safety and
functionality of the park.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4674 Civic Center Park Imps
4400100 Capital Project 89,800 60,000 30,000
4674 TOTAL 89,800 60,000 30,000
135
FUNDING
SOURCE
General Fund
Economic
Development
TOTAL
BUDGET
1,928,981
SUMMARY FY 2023-24
PERSONNEL
COUNT
9
DIRECTOR
Eric Ceja DEPUTY DIRECTOR
Amy Lawrence
136
Department
Goals &
Objectives
Department
Accomplishments
Completed the 2023 National Mayors
Challenge for Water Conservation and
created a turf buy-back program resulting in
the conversion of over 750,000 square feet of
turf to drought landscape to date as a result of
the City’s turf rebate partnership with CVWD.
Completed 2023 “State of the Cannabis
Industry Report” resulting in the reduction of
excise cannabis tax from 10% to 5%.
Hosted a San Pablo Merchants meeting to
better understand the needs and concerns of
San Pablo businesses. This resulted in the
development of a plan to further promote San
Pablo businesses.
Redevelopment of Mall Site
CSUSB-PD / Priority One
Annexation Study for North
of I-10
Broadband Masterplan
North Sphere Planning
Initiatives
Property
Dispositions/Surplus Land
(Refuge, Chandi,
Alessandro)
Real Estate Management
Develop Economic
Development Toolbox
including new Economic
Development Programs
(Public Infrastructure
Funding, EIFD, etc.)
137
*Public Affairs
Manager
Management Analyst I/II
(Environmental)
Director of Economic
Development
Management Analyst I/II
(2)
Management Analyst I/II
(Art)
Office Assistant I/ II
Communications
Analyst I/II (2)
Marketing Specialist
Special Events
Coordinator
Admin Assistant
I/II
Deputy Director of
Economic Development
Admin Assistant Special
Programs
I/II
*Housing Manager
Management
Analyst I/II
Housing Program
Tech
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Organization Chart
* Other Division 138
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Narrative
The Economic Development Department promotes the City’s long-range goal of establishing a
diversified, sustainable, and expanded economic base. The Department works hand in hand
with both new and existing businesses providing support services such as commercial space
availability, zoning and entitlement information, redevelopment of key areas, and provides a
broad range of economic development incentives to promote, retain, and expand businesses
within the City. With a progressive and proactive business friendly approach, the City aims to
protect its businesses nucleus, while attracting new retail, hospitality, technology and clean
industries. The Economic Development team acts as the City liaison for various businesses,
retail, trade groups, and regional economic development organizations, and provides annual
reports on various economic sectors in the City. The Department is focused on disposition of
City and SARDA properties for compliance with the Surplus Land Act and works on City Council
specific annual goals.
139
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4430 Economic Development
4100100 Salaries-Full Time 470,399 477,500 972,374
4100200 Salaries-Overtime - 500 500
4111500 Retirement Contribution 59,684 65,000 128,570
4111600 Medicare Contrb-Employer 7,059 7,000 14,100
4111700 Retiree Health 3,707 4,800 12,080
4112000 Ins Prem - Long Term Disab.1,725 2,100 4,808
4112100 Ins Prem - Health 85,964 100,000 176,282
4112200 Ins Prem-Dental/Vision 6,787 7,500 14,927
4112400 Ins Prem - Life 947 1,700 1,640
4112500 Workers' Compensation 21,677 30,600 30,600
4211000 Office Supplies 908 1,600 3,000
4309000 Prof - Other 293,945 180,000 410,000
4309102 Prof-Economic Development 54,714 25,000 50,000
4311500 Mileage Reimbursement 558 2,400 3,600
4312000 Conf- Seminars- Workshops 16,793 15,000 20,000
4312100 Committee Conferences - - 5,000
4312500 Local Meetings 1,432 1,500 3,000
4321000 Req Legal Advertising - - -
4322100 Advertising Media Buys 20 5,000 7,000
4361000 Printing / Duplicating - 2,500 2,500
4362000 Subscriptions/Publication - 500 500
4363000 Dues 54,504 60,000 65,000
4365000 Telephones 2,842 1,500 1,500
4366000 Postage & Freight 161 1,500 2,000
4388600 Cntrb-- - -
4430 TOTAL 1,083,828 993,200 1,928,981
Performance Measures
Economic Development
140
ECONOMIC DEVELOPMENT DEPARTMENT 1104430
Performance Measures Continued
Economic Development
141
FUNDING
SOURCE
General Fund
Community
Promotions
TOTAL
BUDGET
504,700
SUMMARY FY 2023-24
142
COMMUNITY PROMOTIONS DIVISION 1104416
Narrative
Community Promotions, a component of the Economic Development Department maintains
budgets for City-produced events such as the Spring and Fall Concerts in the Park,
Independence Day Celebration, Veteran’s Day Ceremony, etc.; City-sponsored events
such as the Palm Desert City 50th Anniversary, Golf Cart Parade, Fashion Week/Food and
Wine, 5Ks, etc; as well as the El Paseo Courtesy Carts.
143
COMMUNITY PROMOTIONS DIVISION 1104416
Overview
Operating Budget
Performance Measures
Community Promotions
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4416 Community Promotions
4100200 Salaries-Overtime - - -
4306100 Special Events - - -
4306101 City Produced Events 144,951 212,500 278,500
4306201 City Sponsored Events 385,588 - -
4322000 PSDR CVB Funding 511,890 - -
4368100 Courtesy Carts 173,843 165,000 226,200
4416 TOTAL 1,216,273 377,500 504,700
144
FUNDING
SOURCE
General Fund
Public
Affairs and
Marketing
TOTAL
BUDGET
1,963,471
SUMMARY FY 2023-24
PERSONNEL
COUNT
PUBLIC AFFAIRS MANAGER
Thomas Soule
5
145
Public Affairs
Manager
Management Analyst I/II
(Environmental)
*Director of Economic
Development
Management Analyst I/II
(2)
Management Analyst I/II
(Art)
Office Assistant I/ II
Communications
Analyst I/II (2)
Marketing Specialist
Special Events
Coordinator
*Admin
Assistant I/II
*Deputy Director of
Economic Development
Admin Assistant Special
Programs
I/II
*Housing Manager
Management
Analyst I/II
Housing Program
Tech
PUBLIC AFFAIRS AND MARKETINGG DIVISION 1104417
Organization Chart
* Other Division 146
PUBLIC AFFAIRS AND MARKETINGG DIVISION 1104417
Narrative
The Public Affairs Division encompasses the City’s marketing and communication efforts,
including Tourism Marketing, Visitor Services, and Media Relations. The Public Affairs team is
responsible for managing the City’s external websites, social media, and other digital
communication channels. They also manage content for all citywide print and digital publications,
including e-newsletters and the BrightSide. The City’s tourism ad campaign is also handled by
this division, marketing the City both in-valley and in the Southern California drive market. Day-
to-day operations include producing marketing, educational and informational pieces for
departments and City services.
147
Measure FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Target
FY 2024-25
Target
Visits to City Website N/A 213,342 280,000 280,000
Instagram Followers N/A 43,473 48,000 48,000
Twitter Followers (City of Palm Desert)N/A 1,284 1,800 1,800
Facebook Followers (City of Palm Desert)N/A 4,240 4,800 4,800
Email Subscribers to Discover Palm Desert N/A 7,570 8,000 8,000
Email Subscribers to Engage Palm Desert N/A 578 600 600
Facebook Followers (Discover Palm Desert) N/A 43,430 48,000 48,000
Twitter Followers (Discover Palm Desert)N/A 10,729 10,900 10,900
Mail Subscribers to Brightside N/A 37,260 40,000 40,000
PUBLIC AFFAIRS DIVISION 1104417
Overview
Operating Budget
Performance Measures
Public Affairs
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4417 Public Affairs
4100100 Salaries-Full Time 311,612 510,500 476,446
4100200 Salaries-Overtime 426 500 500
4111500 Retirement Contribution 40,264 70,000 63,011
4111600 Medicare Contrb-Employer 4,562 7,500 6,909
4111700 Retiree Health 8,104 12,500 8,783
4112000 Ins Prem - Long Term Disab.1,164 2,250 2,356
4112100 Ins Prem - Health 56,242 113,000 75,564
4112200 Ins Prem-Dental/Vision 4,612 8,650 5,740
4112400 Ins Prem - Life 598 1,800 807
4112500 Workers' Compensation 2,338 3,300 3,300
4211000 Office Supplies 275 200 200
4302600 Bright Side Newsletter 78,450 80,000 95,000
4309000 Prof - Other 263,390 287,800 505,800
4309101 Community Calendar 11,999 20,000 20,000
4311500 Mileage Reimbursement 237 200 200
4312000 Conf- Seminars- Workshops 5,383 8,800 8,800
4312500 Local Meetings 260 500 500
4321700 Photography & Videography - 5,000 5,000
4321900 Advertising Production 11,250 10,000 10,000
4322100 Advertising Media Buys 582,441 452,765 452,765
4322200 Advertising Special Event 17,587 70,000 40,000
4322201 Advertising Special CO-OP 40,148 129,435 155,000
4322300 Advertising Promotional (750)1,000 1,000
4322301 Collateral Design 5,180 10,000 10,000
4361000 Printing / Duplicating 5,202 11,000 13,500
4362000 Subscriptions/Publication - 150 150
4363000 Dues 2,175 700 700
4365000 Telephones 1,270 480 1,440
4404000 Cap-Office Equipment - - -
4417 TOTAL 1,454,419 1,818,030 1,963,471
148
FUNDING
SOURCE
General Fund
Visitor
Services
TOTAL
BUDGET
12,930
SUMMARY FY 2023-24
149
VISITOR SERVICES DIVISION 1104419
Narrative
Visitor Services is a component of the City administered under the Public Affairs Division.
Visitor Services promotes Palm Desert’s hotels, restaurants, businesses, attractions, and
activities. Information is provided in person, over the phone, via email, social media, and
through direct messaging.
150
VISITOR SERVICES DIVISION 1104419
Overview
Operating Budget
Performance Measures
Visitor Center
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4419 Visitors Center
4100100 Salaries-Full Time 102,357 - -
4100200 Salari es-Overtime 574 - -
4111500 Retirement Contribution 13,266 - -
4111600 Medicare Contrb-Employer 1,520 - -
4111700 Retiree Health - - -
4112000 Ins Prem - Long Term Disab.416 - -
4112100 Ins Prem - Health 10,522 - -
4112200 Ins Prem-Dental/Vision 931 - -
4112400 Ins Prem - Life 201 - -
4112500 Workers' Compensation - - -
4211000 Office Supplies 493 1,000 1,000
4219000 Supplies-Other 2,231 4,000 4,000
4311500 Mileage Reimbursement - 500 500
4312000 Conf- Seminars- Workshops - - -
4312500 Local Meetings - 250 250
4361000 Printing / Duplicating - 1,000 1,000
4362000 Subscriptions/Publication 765 700 700
4365000 Telephones 730 480 480
4366000 Postage & Freight 489 5,000 5,000
4419 TOTAL 134,493 12,930 12,930
151
FUNDING
SOURCE
General Fund
Development
Services
TOTAL
BUDGET
2,693,078
SUMMARY FY 2023-24
PERSONNEL
COUNT
11
DIRECTOR
Richard Cannone
DEPUTY DIRECTOR
Rosie Lua
Palm Desert City Entry by Michael Watling
152
Assist with the future land use
planning/specific plan for the
Shops at Palm Desert Site
(Mall Site)
Adoption of the Residential &
Mixed-Use Objective Design
Standards
University Neighborhood
Specific Plan Update
Zoning Code clean-
up/modernization
General Plan clean-up
Cultural Resource and
Preservation Committee
workplan
Certified Local Government
Designation(CLG) - CA Office
of Historical Preservation
Update web page and expand
GIS capabilities to provide
customers access to
information to potentially
reduce the customer wait
times, phone calls, etc.
Engineering design standards
Implement Housing Element
initiatives
Implement AB 2234 Housing &
Mixed-Use Post Entitlement
“Streamlined” Review
Department
Goals &
Objectives
Department
Accomplishments
Implemented a new software for Short-Term
Rentals (STR) to file and pay TOT online. New
software has allowed the enforcement of non-
permitted STRs, resulting in the issuance of
$210,600 in fines and collecting $109,000 in
fines.
Implemented online scheduling of building
inspections through our E-TRAKiT software. The
benefit of this new program is to reduce staff
hours from manually scheduling inspections and
allow permit holders the ability to schedule at any
time.
Updated policy for expediting the removal and
storage of personal property from private
property resulting in a more effective process for
abatement of unlawful campsites.
153
Director of
Development Services
Deputy Director of
Development Services
Executive
Assistant
Permit Center
Supervior
Code
Compliance
Office I/II (5)
Permit
Specialist I/II
(4)
Principal
Planner
Chief Building
Official
Code
Compliance
Supervisor
Senior Building
Inspector
Office
Assistant I/II
Building
Inspector I/II (3)
Office
Assistant I/II
Senior Planner
Associate
Planner I/II
Assistant
Planner I/II
Chief Inspector
Land
Development
Tech
Senior Admin
Assistant
Management
Analyst I/II
DEVELOPMENT SERVICES DEPARTMENT 1104470
Organization Chart
* Other Division 154
DEVELOPMENT SERVICES DEPARTMENT 1104470
Narrative
The Development Services Department implements the objectives which are set forth in the
City of Palm Desert's Strategic Plan, General Plan, Palm Desert Municipal Code, and Specific
Plans to ensure development aligns with the needs and goals of the community. Development
Services is comprised of multiple divisions including, Permit Center, Planning, Land
Development, Building and Safety, and Code Compliance. Development Services reviews
development proposals to ensure the City's design and development standards, goals, and
policies are incorporated into development within the City. Development Services also
monitors and inspects new and existing structures and properties to verify they are constructed
and maintained at a level acceptable to the community. To deliver these services, the newly
renovated lobby has been named the “Development Services Center,” implementing
streamlined operations and services to the community.
155
DEVELOPMENT SERVICES DEPARTMENT 1104470
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4470 Development Services
4100100 Salaries-Full Time 1,703,330 1,080,000 1,130,335
4100200 Salaries-Overtime 7,951 5,000 5,000
4111500 Retirement Contribution 216,614 150,000 149,445
4111600 Medicare Contrb-Employer 25,048 16,000 16,390
4111700 Retiree Health 11,980 8,700 16,632
4112000 Ins Prem - Long Term Disab.6,123 4,800 5,589
4112100 Ins Prem - Health 332,645 168,000 183,300
4112200 Ins Prem-Dental/Vision 30,458 18,000 17,330
4112400 Ins Prem - Life 3,139 4,000 1,907
4112500 Workers' Compensation 28,336 40,000 40,000
4211000 Office Supplies 1,858 3,000 3,000
4218000 Small Tools/Equipment 116 2,000 -
4300300 Prof-Temporary Part-Time - - 10,000
4300500 Prof-Planners - - 395,000
4301000 Prof-Architectural/Eng - - 600,000
4306200 Community Recognition -15,000 1,000
4309000 Prof - Other 209,537 325,000 -
4311500 Mileage Reimbursement 826 2,000 2,500
4312000 Conf- Seminars- Workshops 22,666 28,000 32,150
4312500 Local Meetings 1,564 7,500 7,500
4333000 R/M-Office Equipment - 500 -
4361000 Printing / Duplicating 9,704 12,000 8,000
4362000 Subscriptions/Publication 243 1,500 1,000
4363000 Dues 1,756 2,500 6,000
4364000 Filing Fees 51 1,000 1,000
4365000 Telephones 18,225 20,000 25,000
4366000 Postage & Freight 7,714 15,000 10,000
4404000 Cap-Office Equipment 3,567 -25,000
4404500 Machinery & Equipment - - -
4470 TOTAL 2,643,452 1,929,500 2,693,078
Performance Measures
Development Services
156
FUNDING
SOURCE
General Fund
Animal
Regulation
TOTAL
BUDGET
362,000
SUMMARY FY 2023-24
157
ANIMAL REGULATION 1104230
Narrative
The City of Palm Desert contracts with the Riverside County Department of Animal Services
(County) to provide animal control and shelter services for the purpose of safeguarding the
health and safety of the pet population of the City. The contract with the County provides for the
control of dogs, cats and other domestic animals. Services that are provided include sheltering
of lost or abandoned pets at various shelters throughout the Valley, and other issues such as
animal dog licensing, vicious and barking dog problems, and dogs loose in public places. Palm
Desert residents with proof of residency are eligible to receive reimbursements for vaccinating,
adopting, and spaying or neutering their pets. Reimbursements are available for up to four
animals per household per year. Pets must be adopted from the Coachella Valley Animal
Campus or any other approved nonprofit organization within the City.
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4230 Animal Regulation
4309000 Prof - Other 305,581 336,977 360,000
4388400 Animal Resourse Adopt - - 2,000
4230 TOTAL 305,581 336,977 362,000
158
FUNDING
SOURCE
General Fund
Building and
Safety
TOTAL
BUDGET
1,505,143
SUMMARY FY 2023-24
PERSONNEL
COUNT
6
CHIEF BUILDING OFFICER
Jason Finley
159
Director of
Development Services
*Deputy Director of
Development Services
*Executive
Assistant
Permit Center
Supervisor
Code
Compliance
Office I/II (5)
Permit
Specialist I/II
(4)
*Principal
Planner
Chief Building
Official
*Code
Com pliance
Supervisor
Senior Building
Inspector
Office
Assistant I/IIBuilding
Inspector I/II (3)
Office
Assistant I/II
Senior Planner
Associate
Planner I/II
Assistant
Planner I/II
*Chief Inspector
Land
Development
Tech
Senior Admin
Assistant
Management
Analyst I/II
BUILDING AND SAFETY DIVISION 1104420
Organization Chart
* Other Division 160
BUILDING AND SAFETY DEPARTMENT 1104420
Narrative
The Building and Safety Division is responsible for building permit plan review and inspections
and includes code compliance officers dedicated to ensuring compliance with applicable state
statutes or ordinances and managing programs that will maintain and improve property values
and the quality of life within Palm Desert.
161
BUILDING AND SAFETY DIVISION 1104420
Overview
Operating Budget
Performance Measures
Building and Safety
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4420 Building and Safety
4100100 Salaries-Full Time 909,318 721,764 774,876
4100200 Salaries-Overtime 14,344 1,000 1,000
4111500 Retirement Contribution 115,219 98,500 102,476
4111600 Medicare Contrb-Employer 13,572 10,600 11,236
4111700 Retiree Health 12,384 6,600 8,587
4112000 Ins Prem - Long Term Disab.3,555 3,200 3,831
4112100 Ins Prem - Health 194,208 199,000 163,021
4112200 Ins Prem-Dental/Vision 19,545 16,200 14,208
4112400 Ins Prem - Life 1,734 2,600 1,308
4112500 Workers' Compensation 25,503 36,000 36,000
4211000 Office Supplies 1,162 2,500 2,500
4214000 Uniforms - - 1,700
4218000 Small Tools/Equipment - 1,000 1,000
4301000 Prof-Architectural/Eng 26,530 350,000 300,000
4309000 Prof - Other 375,846 1,000 -
4311500 Mileage Reimbursement 985 1,500 1,500
4312000 Conf- Seminars- Workshops 18,447 -31,900
4312500 Local Meetings 2,008 - 1,000
4361000 Printing / Duplicating 3,293 11,000 10,000
4362000 Subscriptions/Publication 804 12,500 7,500
4363000 Dues 752 - 1,500
4365000 Telephones 12,036 5,900 15,000
4366000 Postage & Freight 382 1,000 1,000
4391500 Employee Safety 190 1,375 2,500
4404500 Machinery & Equipment - - 11,500
4420 TOTAL 1,751,818 1,483,239 1,505,143
162
FUNDING
SOURCE
General Fund
Permit
Center
TOTAL
BUDGET
589,439
SUMMARY FY 2023-24
PERSONNEL
COUNT
4
163
*Director of
Development Services
Deputy Director of
Development Services
Executive
Assistant
Permit Center
Supervisor
Code
Compliance
Office I/II (5)
Permit
Specialist I/II
(4)
*Principal
Planner
*Chief Building
Official
*Code
Com pliance
Supervisor
Senior Building
Inspector
Office
Assistant I/II
Building
Inspector I/II (3)
Office
Assistant I/II
Senior Planner
Associate
Planner I/II
Assistant
Planner I/II
Chief Inspector
Land
Development
Tech
Senior Admin
Assistant
*Management
Analyst I/II
PERMIT CENTER DIVISION 1104421
Organization Chart
* Other Division 164
PERMIT CENTER DIVISION 1104421
Narrative
The Permit Center provides the highest level of customer service both externally and
internally. Oversees the routing of plans and coordination of approvals with other divisions and
City departments and calculates and collects permit and development related fees. All
development service permit applications start in the Permit Center, are routed appropriately,
and issued as quickly as possible.
165
PERMIT CENTER DIVISION 1104421
Overview
Operating Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4421 Permit Center
4100100 Salaries-Full Time -353,000 385,302
4100200 Salaries-Overtime - 500 500
4111500 Retirement Contribution -48,500 50,980
4111600 Medicare Contrb-Employer - 5,500 5,587
4111700 Retiree Health - 7,300 7,943
4112000 Ins Prem - Long Term Disab.- 1,550 1,905
4112100 Ins Prem - Health -101,000 89,605
4112200 Ins Prem-Dental/Vision - 8,200 8,913
4112400 Ins Prem - Life - 1,300 654
4112500 Workers' Compensation - - -
4211000 Office Supplies - 5,500 3,000
4214000 Uniforms - 400 500
4309000 Prof - Other - - 22,000
4311500 Mileage Reimbursement - 800 800
4312000 Conf- Seminars- Workshops -15,000 9,400
4312500 Local Meetings - 400 -
4363000 Dues - 550 850
4365000 Telephones - 1,500 1,500
4366000 Postage & Freight - 200 -
4421 TOTAL -551,200 589,439
Performance Measures
Permit Center
166
FUNDING
SOURCE
General Fund
Code
Enforcement
TOTAL
BUDGET
847,877
SUMMARY FY 2023-24
PERSONNEL
COUNT
7
CODE ENFORCEMENT SUPERVISOR
Pedro Rodriguez
167
*Director of
Development Services
*Deputy Director of
Development Services
Executive
Assistant
*Permit Center
Supervisor
Code
Compliance
Office I/II (5)
Permit
Specialist I/II
(4)
*Principal
Planner
*Chief Building
Official
Code
Compliance
Supervisor
Senior Building
Inspector
Office
Assistant I/II
Building
Inspector I/II (3)
Office
Assistant I/II
Senior Planner
Associate
Planner I/II
Assistant
Planner I/II
Chief Inspector
Land
Development
Tech
Senior Admin
Assistant
Management
Analyst I/II
CODE ENFORCEMENT DIVISION 1104422
Organization Chart
* Other Division 168
CODE ENFORCEMENT DIVISION 1104422
Narrative
The Code Compliance Division ensures that all the City's neighborhoods are consistent with
these ordinances and regulations by conducting both proactive and reactive inspections of
residential and commercial areas. Our goal is to work cooperatively with property owners,
businesses, and residents to meet these community standards and create a quality living
environment for our residents. Blight and nuisances can devalue, detract, and degrade the
quality of any neighborhood. Recognizing the importance of protecting Palm Desert's wonderful
quality of life, the City Council has adopted ordinances that regulate the use and maintenance
of private property. The Division is also responsible for business licensing, short-term rental
enforcement, and oversees the City’s contracted Animal Control Services.
169
CODE ENFORCEMENT DIVISION 1104422
Overview
Operating Budget
Performance Measures
Code Enforcement
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
4422 Code Enforcement
4100100 Salaries-Full Time -550,500 489,275
4100200 Salaries-Overtime - - -
4111500 Retirement Contribution -75,100 64,728
4111600 Medicare Contrb-Employer - 8,200 7,095
4111700 Retiree Health - 3,900 4,298
4112000 Ins Prem - Long Term Disab.- 2,400 2,419
4112100 Ins Prem - Health -164,000 115,643
4112200 Ins Prem-Dental/Vision -12,100 10,590
4112400 Ins Prem - Life - 2,000 829
4211000 Office Supplies - 2,500 2,500
4214000 Uniforms - 1,500 2,000
4218000 Small Tools/Equipment - - 1,000
4305500 Prof -Lot Cleaning Svc -15,000 15,000
4309000 Prof - Other -192,500 87,500
4311500 Mileage Reimbursement - - 1,500
4312000 Conf- Seminars- Workshops -15,000 15,000
4312500 Local Meetings - 1,500 1,000
4361000 Printing / Duplicating -18,000 8,000
4363000 Dues - 2,000 2,000
4364000 Filing Fees - - 1,500
4365000 Telephones - 3,500 9,000
4366000 Postage & Freight -15,000 7,000
4422 TOTAL -1,084,700 847,877
Measure FY 2021-22
Actual
FY 2022-23
Actual
FY 2023-24
Target
FY 2024-25
Target
New Code Enforcement Cases 2,085 2,677 3,000 3,000
Initial Inspections 2,027 2,625 3,000 3,000
Follow- up Inspections 2,348 2,614 3,000 3,000
170
SECTION 4:
SPECIAL REVENUE,
CAPITAL, ENTERPRISE,
AND INTERNAL FUNDS
171
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
Special Revenue Funds are used to account for proceeds of specific revenue sources other than
expendable trusts that are legally restricted to expenditures for specific purposes.
Traffic Safety Fund – Traffic and court fines are collected in these funds. A transfer from this
Fund to the General Fund is made at the end of the fiscal year by council action to be applied
toward the eligible expenditures permitted by law.
Gas Tax Fund – Portions of the tax rate per gallon levied by the State of California on all gasoline
purchases are allocated to cities throughout the state. These funds are restricted to expenditures
for transit and street-related purposes only.
Measure A Fund – In 1988, Riverside County voters approved a half cent sales tax, known as
Measure A, to fund a variety of highway improvement, local street and road maintenance,
commuter assistance and specialized transit projects. This fund is used to collect this tax and
pursuant to the provision of Measure A (Ordinance No. 88-1 of the County of Riverside) it is
restricted for local street and road expenditures only.
Housing Mitigation Fee Fund – This fund is used to account for fees collected from construction
of commercial and office buildings for low & moderate income mitigation purposes. Funds are
used strictly for projects and programs that benefit the low and moderate income households.
Community Development Block Grant Fund (CDBG) Fund – This fund is used to account for
the receipts and expenditures of CDBG funds received from the U. S. Department of Housing and
Urban Development (HUD).
Permanent Local Housing Allocation Fund - This fund is used to account for the receipts and
expenditures of PLHA funds received from the State of California for housing-related projects and
programs that assist in addressing the unmet housing needs of the local community.
Opioid Settlement Funds - This fund is used to account for the receipts and expenditures related
to the Nationwide Class Action Opioid Settlement intended to be used to address the nation's
continuing opioid crisis.
Child Care Program Fund – This fund is use to collect funds from developers for the purpose of
providing child care programs.
Public Safety Police Grants Fund – This fund is used to account for state and federal grants
given to the City for public safety purposes. Its use is restricted for expenditures related to public
safety capital equipment and personnel.
Prop. A Fire Tax Fund– This fund is used to account for revenues derived from tax collected
within the city for upgrading fire protection and prevention. Its use is restricted for obtaining,
furnishing, operating and maintaining fire protection and prevention services (currently under
contract with Riverside County Fire Department) equipment or apparatus.
172
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
New Construction Tax Fund – This fund is used to account for tax collected upon application to
the city for a building permit from every person/entity for the construction of any new building or
addition or trailer space in the city according to a fee schedule. Its use is restricted for the
acquisition and development of public facilities such as parks, playgrounds and public structures.
Drainage Facility Fund– This fund is used to account for off-site drainage fees based on an
established fee schedule collected prior to approval of the final map in the case of land being
subdivided or prior to the issuance of a building permit in the case of construction or improvement
of subdivided land.
Park & Recreation Facilities Fund – This fund is used to account for fees collected for residential
and sub-division developments collected either at the time grading permits are paid or prior to the
approval of the final map. Its use is restricted for expenditures related to park development,
maintenance and equipment.
Traffic Signals Fund – This fund is used to account for fees collected for residential, commercial
and industrial developments collected either at the time grading permits are paid or prior to
the approval of the final map. Its use is restricted for expenditures related to the acquisition
and maintenance of traffic signals.
Fire Facilities Fund – This fund is used to collect funds from developers for the purpose of
construction, restoration and purchase of equipment for fire stations within the City.
Recycling Fund – This fund is used to account for waste recycling fees collected by waste
management. Its use is restricted for expenditures for education and other expenditures related
to recycling.
Energy Independence Loan Program Fund– This fund is used to account for loans to residents
and commercial property owners for energy savings equipment.
Air Quality Management AB2766 Fund – This fund accounts for receipts from South Coast Air
Quality Management District, one-third of which is disbursed to the Coachella Valley
Association of Governments. The remaining two-thirds are spent for programs that promote
the goal of attaining Federal and State air quality standards.
Aquatic Center Fund – This fund is used to account for the fees collected and expenses incurred
in connection with operating the municipal aquatic center in the City of Palm Desert.
Cannabis Compliance Fund– This fund is used to account for compliance and administrative
expenditures for any activities related to the regulation of production, distribution and sales of
cannabis.
El Paseo Assessment District - This fund is used to collect assessments on all business
establishments located within the boundaries set for the El Paseo parking and business
improvement area based on a fee schedule established for the various types of businesses.
Collections are made in the same manner and at the same time as the city business license fees.
Proceeds from all charges are used for the promotion of business activities in the area.
173
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
Capital Project Reserve Fund – This fund is used to account for resources and expenditures for
capital improvement projects that are related to the acquisition and development of public
facilities, infrastructure and equipment.
Capital Project Drainage Facilities Fund – This fund is used to account for resources and
expenditures for planned capital improvement projects that are under the Master Drainage Plan.
Economic Development Capital Projects Fund – This fund is used to account for façade
enhancement projects for Palm Desert businesses utilizing funds from the sales of certain City-
owned properties.
Parks & Recreation Facilities Capital Projects Fund – This fund is used to account for
resources and expenditures for capital improvement projects that are related to park
development, maintenance and equipment.
Art in Public Places Fund – This fund accounts for fees collected from residential, commercial
and public facilities development except for street and drainage projects. Its use is restricted for
the acquisition, installation, improvement and maintenance of artwork to be displayed in the city,
the administration of the program and community public art education programs.
Golf Course Capital Projects Fund – This fund accounts for fees collected from our Golf Course
Timeshare project. Funds are used for golf course capital improvements, and equipment.
Buildings Maintenance Reserve Fund – This fund is used to account for resources and
expenditures for capital improvement projects that are related to the improvement and
maintenance of public facilities and structures.
SARDA Capital Projects & Properties Fund – is used to account for the cost of City owned
properties that will either be sold or for the construction of public facilities, and the proceeds of
bond funds for capital related properties.
Signalization Capital Projects Fund – This fund is used to account for resources and
expenditures for capital improvement projects that are related to traffic signal replacement,
maintenance, and equipment.
AD No. 94-3 Merano- The bonds were issued to provide funds for public improvements, and was
partially refunded through AD No. 01-01, Silver Spur.
AD No. 01-01 (Silver Spur Public Improvements)-The bonds were issued to provide funds for
public improvements and refunding of AD No. 94-2 Sunterrace and AD No. 94-3 Merano. The
bonds are not general obligations of the City, the debt is payable from the assessments collected
from the owners of properties located within the district.
AD No. 04-01, Highlands Underground - The bonds were issued to finance the construction of
utilities undergrounding and pay the cost of issuance.
174
SPECIAL REVENUE, CAPITAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
CFD No. 2005-1 (University Park)- The bonds were issued to finance the construction and
acquisition of public facilities that benefit the District. The bonds are not general obligations of the
City, the debt is payable from the assessments collected from the owners of properties located
within the district.
AD No. 2004-02 Section 29- The bonds were issued to defense and redeem the $19,830,000
principal amount and to levy reassessments within the Section 29 Assessment District to secure
the bonds.
Parkview Office Complex Fund– This fund is used to account for rent received from the City
owned office complex.
Desert Willow Golf Course Fund – This fund is used to account for the fees collected and
expenses incurred in connection with operating the municipal golf course in the City of Palm
Desert.
Palm Desert Recreational Facilities Corp (PDRFC) Fund - Fund is used to account for the
resources and payment of the debt issued by the Palm Desert Financing Authority.
Equipment Replacement Fund – This fund is used as an internal service fund to accumulative
funds to replace city vehicles and equipment.
Compensation Benefits Fund – This fund is used to account for funding of compensated
absences.
175
Special Revenue Funds
Detail Schedules
Traffic Safety 210
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 179 191 3,025 3,025
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues 2,099 5,334 4,700 4,700
Total Revenues 2,099 5,334 4,700 4,700
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out 2,087 2,500 4,700 4,700
Total Expenditures 2,087 2,500 4,700 4,700
Ending Fund Balance 191 3,025 3,025 3,025
Gas Tax 211
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 3,848,816 4,869,695 5,169,167 3,121,294
Revenues
Taxes 2,094,033 2,324,252 2,802,451 2,716,001
Permits & Fees - - - -
Intergovernmental 970,862 - - -
Charges for Services - - - -
Use of Money & Property 22,163 28,929 13,000 14,560
Transfers In - - - -
Other Revenues - - - -
Total Revenues 3,087,058 2,353,181 2,815,451 2,730,561
Expenditures
Personnel - - - -
Operating 2,066,179 2,053,709 4,863,324 2,205,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,066,179 2,053,709 4,863,324 2,205,000
Ending Fund Balance 4,869,695 5,169,167 3,121,294 3,646,855
176
Special Revenue Funds
Detail Schedules
Measure A 213
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 20,463,901 22,154,785 21,896,250 17,140,493
Revenues
Taxes 3,505,628 3,483,227 3,199,000 3,263,000
Permits & Fees - - - -
Intergovernmental 2,924,394 268,057 1,663,000 -
Charges for Services - - - -
Use of Money & Property 47,102 (292,441) 100,000 100,000
Transfers In - - - -
Other Revenues - 352,735 - 1,663,000
Total Revenues 6,477,124 3,811,578 4,962,000 5,026,000
Expenditures
Personnel - - - -
Operating 1,370,981 480,908 1,047,911 2,950,000
Capital 3,415,259 3,589,205 8,669,846 11,209,925
Transfers Out - - - -
Total Expenditures 4,786,240 4,070,113 9,717,757 14,159,925
Ending Fund Balance 22,154,785 21,896,250 17,140,493 8,006,568
Housing Mitigation Fee 214
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 3,489,660 3,575,892 3,534,346 3,201,846
Revenues
Taxes 85,098 27,247 64,000 64,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 8,224 (49,745) 8,000 8,000
Transfers In - - - -
Other Revenues - 30,000 - -
Total Revenues 93,322 7,502 72,000 72,000
Expenditures
Personnel - - - -
Operating 7,090 49,048 404,500 404,500
Capital - - - -
Transfers Out - - - -
Total Expenditures 7,090 49,048 404,500 404,500
Ending Fund Balance 3,575,892 3,534,346 3,201,846 2,869,346
177
Special Revenue Funds
Detail Schedules
Community Development Block Grant (CDBG)220
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 45,113 56,360 (108,513) (512,603)
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 749,031 42,492 418,663 418,663
Charges for Services - - - -
Use of Money & Property 249 107 100 100
Transfers In - - - -
Other Revenues - - - -
Total Revenues 749,280 42,599 418,763 418,763
Expenditures
Personnel - - - -
Operating 738,033 207,472 510,853 393,904
Capital - - 312,000 -
Transfers Out - - - -
Total Expenditures 738,033 207,472 822,853 393,904
Ending Fund Balance 56,360 (108,513) (512,603) (487,744)
Permanent Local Housing Allocation Grant (PLHA)225
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance - - 171,306 -
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - 171,306 - 250,000
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - 171,306 - 250,000
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - 266,263 250,000
Total Expenditures - - 266,263 250,000
Ending Fund Balance - 171,306 (94,957) -
178
Special Revenue Funds
Detail Schedules
Opioid Settlement Funds 226
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance - - - 101,041
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance - - - 101,041
Child Care Program 228
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,479,283 1,549,239 673,864 83,864
Revenues
Taxes 66,213 32,945 90,000 90,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,743 (8,320) 4,000 4,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 69,956 24,625 94,000 94,000
Expenditures
Personnel - - - -
Operating - - - -
Capital - 900,000 684,000 -
Transfers Out - - - -
Total Expenditures - 900,000 684,000 -
Ending Fund Balance 1,549,239 673,864 83,864 177,864
179
Special Revenue Funds
Detail Schedules
Public Safety Police Grants 229
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,451 2,748 36,373
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 134,814 - 200,000 -
Charges for Services - - - -
Use of Money & Property 1,451 1,297 500 500
Transfers In - - - -
Other Revenues - 53,024 - 200,000
Total Revenues 136,265 54,321 200,500 200,500
Expenditures
Personnel - - - -
Operating 134,814 53,024 200,000 234,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 134,814 53,024 200,000 234,000
Ending Fund Balance 1,451 2,748 3,248 2,873
Prop. A Fire Tax 230
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 4,418,200 8,546,838 12,680,587 10,062,982
Revenues
Taxes 10,030,664 11,045,578 9,200,000 11,569,242
Permits & Fees 3,698,026 2,869,447 2,400,000 2,900,000
Intergovernmental - - - -
Charges for Services - - -
Use of Money & Property 35,597 42,142 20,000 20,000
Transfers In 3,800,000 4,000,000 4,600,000 4,600,000
Other Revenues - 1,210,837 1,100,000 1,200,000
Total Revenues 17,564,287 19,168,004 17,320,000 20,289,242
Expenditures
Personnel - - - -
Operating 13,199,187 15,018,652 18,185,785 20,343,162
Capital 236,461 15,603 1,751,820 4,460,000
Transfers Out - - - -
Total Expenditures 13,435,649 15,034,255 19,937,605 24,803,162
Ending Fund Balance 8,546,838 12,680,587 10,062,982 5,549,062
180
Special Revenue Funds
Detail Schedules
New Construction Tax 231
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,530,266 1,078,652 (229,492) (294,467)
Revenues
Taxes 121,564 326,092 414,200 414,200
Permits & Fees - - - -
Intergovernmental 5,141,123 - 3,724,907 -
Charges for Services - - - -
Use of Money & Property 5,444 (33,770) 8,000 8,000
Transfers In - - - -
Other Revenues - - - 3,724,907
Total Revenues 5,268,131 292,322 4,147,107 4,147,107
Expenditures
Personnel - - - -
Operating - - - -
Capital 5,719,745 1,600,466 4,212,082 500,000
Transfers Out - - - -
Total Expenditures 5,719,745 1,600,466 4,212,082 500,000
Ending Fund Balance 1,078,652 (229,492) (294,467) 3,352,640
Drainage Facility 232
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 664,009 707,674 740,536 573,774
Revenues
Taxes 61,455 43,295 70,000 70,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,684 (10,433) 2,500 2,500
Transfers In - - - -
Other Revenues - - - -
Total Revenues 63,139 32,862 72,500 72,500
Expenditures
Personnel - - - -
Operating - - - -
Capital 19,474 - 239,262 263,138
Transfers Out - - - -
Total Expenditures 19,474 - 239,262 263,138
Ending Fund Balance 707,674 740,536 573,774 383,136
181
Special Revenue Funds
Detail Schedules
Park & Recreation Facilities 233
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,588,447 1,599,065 1,708,631 628,231
Revenues
Taxes 10,443 133,411 175,000 175,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,424 (23,845) 3,000 3,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 13,867 109,566 178,000 178,000
Expenditures
Personnel - - - -
Operating - - - -
Capital 3,249 - 1,258,400 -
Transfers Out - - - -
Total Expenditures 3,249 - 1,258,400 -
Ending Fund Balance 1,599,065 1,708,631 628,231 806,231
Traffic Signals 234
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 417,052 436,491 438,750 234,250
Revenues
Taxes 18,467 8,400 20,000 20,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 972 (6,141) 500 500
Transfers In - - - -
Other Revenues - - - -
Total Revenues 19,439 2,259 20,500 20,500
Expenditures
Personnel - - - -
Operating - - - -
Capital - - 225,000 235,075
Transfers Out - - - -
Total Expenditures - - 225,000 235,075
Ending Fund Balance 436,491 438,750 234,250 19,675
182
Special Revenue Funds
Detail Schedules
Fire Facilities 235
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,212,787 1,261,388 1,368,085 800,942
Revenues
Taxes 45,624 125,925 116,100 116,100
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,977 (19,228) 7,000 7,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 48,601 106,697 123,100 123,100
Expenditures
Personnel - - - -
Operating - - - -
Capital - - 1,223,471 645,600
Transfers Out - - - -
Total Expenditures - - 1,223,471 645,600
Ending Fund Balance 1,261,388 1,368,085 267,714 278,442
Recycling Fund 236
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,650,671 2,859,734 2,928,203 2,724,153
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 442,264 454,886 480,000 484,130
Charges for Services - - - -
Use of Money & Property 6,318 (42,511) 15,000 15,000
Transfers In - - - -
Other Revenues 21 - - -
Total Revenues 448,603 412,375 495,000 499,130
Expenditures
Personnel - - - -
Operating 231,233 343,906 699,050 516,180
Capital 8,308 - - -
Transfers Out - - - -
Total Expenditures 239,540 343,906 699,050 516,180
Ending Fund Balance 2,859,734 2,928,203 2,724,153 2,707,103
183
Special Revenue Funds
Detail Schedules
Energy Independence Loan Program 237
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,265,449 2,258,246 2,222,685 2,299,205
Revenues
Taxes 167,154 116,866 300,000 300,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 20,872 13,142 5,000 5,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 188,026 130,008 305,000 305,000
Expenditures
Personnel - - - -
Operating 195,229 165,569 228,480 228,480
Capital - - - -
Transfers Out - - - -
Total Expenditures 195,229 165,569 228,480 228,480
Ending Fund Balance 2,258,246 2,222,685 2,299,205 2,375,725
184
Special Revenue Funds
Detail Schedules
Air Quality Management AB2766 238
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 25,025 27,100 14,837 25,187
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 69,188 51,351 73,400 73,400
Charges for Services - - - -
Use of Money & Property 54 (722) 50 50
Transfers In - - - -
Other Revenues - - - -
Total Revenues 69,242 50,629 73,450 73,450
Expenditures
Personnel - - - -
Operating 61,667 61,670 63,100 63,000
Capital 5,500 1,222 - 15,830
Transfers Out - - - -
Total Expenditures 67,167 62,892 63,100 78,830
Ending Fund Balance 27,100 14,837 25,187 19,807
Aquatic Center 242
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,134,436 2,241,598 1,996,258 1,838,741
Revenues
Taxes - - - -
Permits & Fees 251,886 389,573 181,200 359,000
Intergovernmental - - -
Charges for Services 50,002 227,097 532,461 190,000
Use of Money & Property 11,503 8,074 3,000 16,000
Transfers In 1,026,000 1,400,500 1,920,294 2,976,250
Other Revenues 12,095 50,560 98,125 99,000
Total Revenues 1,351,486 2,075,804 2,735,080 3,640,250
Expenditures
Personnel - - - -
Operating 1,234,600 2,053,385 2,349,080 2,640,250
Capital 9,724 267,759 543,517 1,250,000
Transfers Out - - - -
Total Expenditures 1,244,324 2,321,144 2,892,597 3,890,250
Ending Fund Balance 2,241,598 1,996,258 1,838,741 1,588,741
185
Special Revenue Funds
Detail Schedules
Cannabis Compliance 243
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 613,273 900,231 786,691 1,691
Revenues
Taxes 3,680,073 3,386,460 2,395,000 1,210,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 3,680,073 3,386,460 2,395,000 1,210,000
Expenditures
Personnel - - - -
Operating 446 - - -
Capital - - - -
Transfers Out 3,392,669 3,500,000 3,180,000 1,200,000
Total Expenditures 3,393,115 3,500,000 3,180,000 1,200,000
Ending Fund Balance 900,231 786,691 1,691 11,691
El Paseo Assessment District 271
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 61,361 77,790 86,758 45,758
Revenues
Taxes 215,816 248,485 250,000 250,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 936 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 216,752 248,485 250,000 250,000
Expenditures
Personnel - - - -
Operating 200,323 239,517 291,000 250,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 200,323 239,517 291,000 250,000
Ending Fund Balance 77,790 86,758 45,758 45,758
186
Capital Project Fund
Detail Schedules
Capital Project Reserve Fund 400
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 11,209,537 11,047,441 9,746,368 13,670,433
Revenues
Taxes - - -
Permits & Fees - - -
Intergovernmental - - -
Charges for Services - - -
Use of Money & Property 302,406 (131,847) 10,000 10,000
Transfers In 400,000 1,090,000 14,154,017 200,000
Other Revenues - - 262,321 -
Total Revenues 702,406 958,153 14,426,338 210,000
Expenditures
Personnel - - - -
Operating 400,000 475,820 400,000 200,000
Capital 464,502 1,683,407 14,229,283 9,980,578
Transfers Out -100,000 -3,200,000
Total Expenditures 864,502 2,259,227 14,629,283 13,380,578
Ending Fund Balance 11,047,441 9,746,368 9,543,423 499,855
Capital Project Drainage Facilities 420
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,046,908 2,051,301 2,004,061 266,738
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 4,393 (28,330) 20,000 20,000
Transfers In - - - 3,200,000
Other Revenues - - - -
Total Revenues 4,393 (28,330) 20,000 3,220,000
Expenditures
Personnel - - - -
Operating - - 309,314 -
Capital -18,910 1,448,009 3,200,000
Transfers Out - - - -
Total Expenditures -18,910 1,757,323 3,200,000
Ending Fund Balance 2,051,301 2,004,061 266,738 286,738
187
Capital Project Fund
Detail Schedules
Economic Development Capital Projects 425
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,731,560 1,431,590 1,787,745 1,393,100
Revenues
Taxes -38,738 - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 74,883 25,872 74,543 74,543
Transfers In 1,070,000 830,000 - -
Other Revenues 32,214 2,509,337 35,000 15,000
Total Revenues 1,177,097 3,403,948 109,543 89,543
Expenditures
Personnel - - - -
Operating 2,477,067 3,047,792 1,210,624 730,552
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,477,067 3,047,792 1,210,624 730,552
Ending Fund Balance 1,431,590 1,787,745 686,664 752,091
Parks & Recreation Facilities Capital Projects 430
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 42,756 24,402 9,696 9,796
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 268 (438)100 100
Transfers In - - - -
Other Revenues - - - -
Total Revenues 268 (438)100 100
Expenditures
Personnel - - - -
Operating - - - -
Capital 18,622 14,268 - -
Transfers Out - - - -
Total Expenditures 18,622 14,268 - -
Ending Fund Balance 24,402 9,696 9,796 9,896
188
Capital Project Fund
Detail Schedules
Art in Public Places 436
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,261,476 1,140,484 1,244,941 506,496
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,443 (20,925) 400 400
Transfers In - - - -
Other Revenues 239,079 426,669 493,065 493,065
Total Revenues 241,522 405,744 493,465 493,465
Expenditures
Personnel - - - -
Operating 203,539 95,719 386,020 204,370
Capital 37,765 104,500 725,890 390,000
Transfers Out 121,210 101,067 120,000 100,000
Total Expenditures 362,514 301,286 1,231,910 694,370
Ending Fund Balance 1,140,484 1,244,941 506,496 305,591
Golf Course Capital Projects 441
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 7,459,076 9,304,743 11,223,784 9,191,968
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,423,532 2,383,808 2,617,865 2,617,865
Transfers In - - - -
Other Revenues - - - -
Total Revenues 2,423,532 2,383,808 2,617,865 2,617,865
Expenditures
Personnel - - - -
Operating 577,865 464,767 4,649,681 1,850,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 577,865 464,767 4,649,681 1,850,000
Ending Fund Balance 9,304,743 11,223,784 9,191,968 9,959,833
189
Capital Project Fund
Detail Schedules
Building Maintenance Reserve 450
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,878,300 2,833,341 2,550,266 1,954,845
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 5,888 (37,086) 5,000 5,000
Transfers In -100,000 1,168,341 -
Other Revenues - - - -
Total Revenues 5,888 62,914 1,173,341 5,000
Expenditures
Personnel - - - -
Operating - - 400,792 550,000
Capital 50,847 345,989 3,063,471 1,400,000
Transfers Out - - - -
Total Expenditures 50,847 345,989 3,464,263 1,950,000
Ending Fund Balance 2,833,341 2,550,266 259,344 9,845
SARDA Capital Projects & Properties 451
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 61,830,866 55,049,190 45,497,065 41,729,553
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 20,501 64,557 40,000 250,000
Transfers In - - 1,800,000 -
Other Revenues - - - -
Total Revenues 20,501 64,557 1,840,000 250,000
Expenditures
Personnel - - - -
Operating 2,500 -20,000,000 500,000
Capital 6,799,677 9,616,681 5,607,512 31,577,730
Transfers Out - - - -
Total Expenditures 6,802,177 9,616,681 25,607,512 32,077,730
Ending Fund Balance 55,049,190 45,497,065 21,729,553 9,901,823
190
Capital Project Fund
Detail Schedules
Signalization Capital Projects 440
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 108,954 109,192 107,684 107,984
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 238 (1,508) 300 300
Transfers In - - - -
Other Revenues - - - -
Total Revenues 238 (1,508) 300 300
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 109,192 107,684 107,984 108,284
AD94-3 Merano 464
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 188,745 188,794 188,794 188,794
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 49 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 49 - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 188,794 188,794 188,794 188,794
191
Capital Project Fund
Detail Schedules
Silver Spur Ranch 466
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 618 618 618 618
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 618 618 618 618
Highlands Assessment District 467
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 21 21 21 21
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 21 21 21 21
192
Capital Project Fund
Detail Schedules
University Park CFD 468
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,917,090 1,926,316 1,918,744 1,918,744
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 9,226 (7,572) - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 9,226 (7,572) - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 1,926,316 1,918,744 1,918,744 1,918,744
Section 29 Assessment 2004-2 469
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 670 670 670 670
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 670 670 670 670
193
Enterprise Funds
Detail Schedules
Parkview Office Complex 510
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 12,203,968 12,641,603 12,924,530 11,192,870
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,309,846 1,235,826 1,298,000 1,298,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 1,309,846 1,235,826 1,298,000 1,298,000
Expenditures
Personnel - - - -
Operating 872,211 952,898 1,095,000 1,433,300
Capital - - 1,634,660 2,380,000
Transfers Out - - 300,000 300,000
Total Expenditures 872,211 952,898 3,029,660 4,113,300
Ending Fund Balance 12,641,603 12,924,530 11,192,870 8,377,570
Desert Willow Golf Course 520
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 62,862,349 63,408,905 64,859,678 65,925,168
Revenues
Taxes - - -
Permits & Fees - - -
Intergovernmental - - -
Charges for Services 9,173,066 10,680,892 11,612,233 11,273,785
Use of Money & Property 99,779 105,658 101,100 154,140
Transfers In - - - -
Other Revenues 234,702 575,037 -367,369
Total Revenues 9,507,547 11,361,587 11,713,333 11,795,294
Expenditures
Personnel - - - -
Operating 7,764,825 8,717,122 9,595,542 9,840,779
Capital 1,196,166 1,193,692 1,052,301 1,215,867
Transfers Out - - - -
Total Expenditures 8,960,991 9,910,814 10,647,843 11,056,646
Ending Fund Balance 63,408,905 64,859,678 65,925,168 66,663,816
194
Enterprise Funds
Detail Schedules
Palm Desert Recreational Facilities Corp (PDRFC)521
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (899,698) (1,061,349) (960,750) (1,151,966)
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues 2,181,902 3,975,953 4,492,967 4,542,220
Total Revenues 2,181,902 3,975,953 4,492,967 4,542,220
Expenditures
Personnel - - - -
Operating 2,343,553 3,875,354 4,684,183 4,706,266
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,343,553 3,875,354 4,684,183 4,706,266
Ending Fund Balance (1,061,349) (960,750) (1,151,966) (1,316,012)
195
Internal Service Funds
Detail Schedules
Equipment Replacement Fund 530
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 10,259,707 10,748,686 9,463,226 7,910,585
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental 637,393 - - -
Charges for Services - - - -
Use of Money & Property 16,753 (85,315) 20,000 20,000
Transfers In 718,948 -860,000 -
Other Revenues 231,775 - - -
Total Revenues 1,604,869 (85,315) 880,000 20,000
Expenditures
Personnel - - - -
Operating 959,567 1,111,213 1,194,000 966,000
Capital 156,323 88,932 1,238,641 1,207,562
Transfers Out - - - -
Total Expenditures 1,115,890 1,200,145 2,432,641 2,173,562
Ending Fund Balance 10,748,686 9,463,226 7,910,585 5,757,023
Compensation Benefits 577
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 104,748 24,628 18,713 6,737
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 4,156 12,106 76,735 10,000
Transfers In 325,462 309,110 101,289 250,000
Other Revenues - - - -
Total Revenues 329,618 321,216 178,024 260,000
Expenditures
Personnel - - - -
Operating 409,738 327,131 290,000 250,000
Capital - - - -
Transfers Out - - - -
Total Expenditures 409,738 327,131 290,000 250,000
Ending Fund Balance 24,628 18,713 (93,263) 16,737
196
SECTION 5:
SPECIAL ASSESSMENT
FUNDS
197
SPECIAL ASSESSMENT FUNDS
Special Assessment Funds are used to account for proceeds of assessments collected from
property owners within the respective assessment districts established that are legally restricted to
expenditures for the specific purposes of the district formation.
Various Landscaping and Lighting District Funds - These funds are used to account for
expenditures and receipts of property taxes and service fees levied to the property owners in the
various landscaping and lighting districts which were formed to provide landscaping and street
lighting maintenance. Individual landscaping and lighting funds are set up for each district. Starting
in 2003-2004 the service levels for each of the districts were reduced down based on the funding
level agreed to by the property owners. Each level of service is described in the expenditure sheets.
Zone 2 - Canyon Cove - These parcels receive benefit from the improvements and the
maintenance of street lighting encompassing all streets within the Zone and the landscaped area
north of Haystack Road.
Zone 3 - Vineyards - These parcels receive benefit from the improvements and maintenance of
street lighting within the Zone and maintenance of the landscaped area along the West side of
Portola Avenue.
Zone 4 - Parkview Estates - These parcels receive benefit from the improvements and
maintenance of street lighting.
Zone 5 - Cook & Country Club Area - These parcels receive benefit from the Tract Street lighting,
Parkway landscaping and entrance landscaping improvements. This includes Desert Mirage,
Sandcastles, Primrose.
Zone 6 - Hovley Lane West - These parcels lie generally East of Monterey Avenue and West of
Portola Avenue and include parcels and tracts along Hovley Lane West. These parcels receive
benefit from the improvements and maintenance of street lighting, parkway landscaping and some
parcels with dry wells. This includes Monterey Meadows, Hovley Glen, Hovley Estates, Sonata I,
Sonata II, Hovley Collection, La Paloma, La Paloma II, La Paloma III, Sandpiper Court, Sandpiper
West, Hovley Court West, Diamondback, Palm Court.
Zone 7 - Waring Court - These parcels receive benefit from the improvements and maintenance
of landscaped parkways along Fred Waring Drive adjacent to the tract.
Zone 8 - Palm Gate - These parcels receive benefit from the improvements and maintenance of
local street lighting and the landscaped parkways fronting the tract.
Zone 9 - The Grove - These parcels receive benefit from the improvements and maintenance of
street lighting, landscaping and palm tree trimming within the public right-of ways.
Zone 11 - Portola Place - These parcels receive benefits from the improvements and maintenance
of the landscaped parkways extending along Portola Avenue adjacent to the tract.
Zone 13 - Palm Desert Country Club - These parcels receive benefit from the improvements and
maintenance of entryway landscaping and street lighting. This would include landscaping along
Fred Waring Drive and along Hovley Lane East from Oasis to Washington.
198
SPECIAL ASSESSMENT FUNDS
Zone 14 - K & B at Palm Desert - All properties within the Zone benefit from street lighting,
landscaping of the retention basin, and dry well maintenance.
Zone 15 - Canyon Crest - These parcels benefit from Tract Street lighting and Parkway
landscaping improvements.
Zone 16 - College View Estates II - These parcels benefit from Tract Street lighting and Parkway
landscaping improvements. This would include Sundance West, College View Estates I, Petunia I,
Sundance East and The Boulders.
President’s Plaza I - Business Improvement District - Established beginning in 1998/99 after
proposition 218 to provide improvements and services within the boundaries of the district. The
services include regular maintenance, repair, removal or replacement of all or any part of the
improvements including removal of trimmings, rubbish, debris and other solid waste, the cleaning.
President’s Plaza III Business Improvement District - The district is located south of Highway
111 and north of El Paseo, east of Highway 74. The services include regular maintenance, repair,
removal or replacement of all or any part of the improvements including removal of trimmings,
rubbish, debris and other solid waste, the cleaning.
Benefit Assessment District No. 1 (Section 29) - These parcels benefit from drainage basin
improvements.
199
Landscape Lighting Districts
Detail Schedules
Canyon Cove - Zone 2 (4374)2764374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 605 5,439 7,763
Revenues
Taxes 26,768 27,220 28,335 28,335
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 113,971 97,515 113,307 84,807
Other Revenues - - - -
Total Revenues 140,739 124,735 141,642 113,142
Expenditures
Personnel - - - -
Operating 140,134 119,901 139,318 140,240
Capital - - - -
Transfers Out - - - -
Total Expenditures 140,134 119,901 139,318 140,240
Ending Fund Balance 605 5,439 7,763 (19,335)
Vineyards - Zone 3 (4374)2784374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (1,015) (745)(2,553)
Revenues
Taxes 10,599 10,972 10,988 10,988
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 242 - - -
Transfers In - - - 3,500
Other Revenues - - - -
Total Revenues 10,841 10,972 10,988 14,488
Expenditures
Personnel - - - -
Operating 11,856 10,702 12,796 11,838
Capital - - - -
Transfers Out - - - -
Total Expenditures 11,856 10,702 12,796 11,838
Ending Fund Balance (1,015) (745)(2,553)97
200
Landscape Lighting Districts
Detail Schedules
Parkview Estates - Zone 4 (4374)2724374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 117 744 2,284
Revenues
Taxes 5,044 5,163 5,491 5,491
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 547 504 439 439
Other Revenues - - - -
Total Revenues 5,591 5,666 5,930 5,930
Expenditures
Personnel - - - -
Operating 5,474 5,040 4,390 3,990
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,474 5,040 4,390 3,990
Ending Fund Balance 117 744 2,284 4,224
Desert Mirage - Zone 5 DM (4680)2734680
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 7,996 6,592 9,270
Revenues
Taxes 20,570 12,304 12,209 12,209
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 472 - - -
Transfers In 2,303 2,418 2,750 -
Other Revenues - - - -
Total Revenues 23,345 14,722 14,959 12,209
Expenditures
Personnel - - - -
Operating 15,349 16,126 19,127 21,361
Capital - - - -
Transfers Out - - - -
Total Expenditures 15,349 16,126 19,127 21,361
Ending Fund Balance 7,996 6,592 2,424 118
201
Landscape Lighting Districts
Detail Schedules
Sandcastles - Zone 5 SC (4681)2734681
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (562)(869)(278)
Revenues
Taxes 2,090 2,126 2,255 2,255
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 2,090 2,126 2,255 2,255
Expenditures
Personnel - - - -
Operating 2,652 2,432 2,414 1,770
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,652 2,432 2,414 1,770
Ending Fund Balance (562)(869)(1,028) 207
Primrose II - Zone 5 PR (4682)2734682
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (264)(2,876)(493)
Revenues
Taxes 7,457 7,526 7,733 7,733
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - 2,750
Other Revenues - - - -
Total Revenues 7,457 7,526 7,733 10,483
Expenditures
Personnel - - - -
Operating 7,721 10,138 10,620 9,901
Capital - - - -
Transfers Out - - - -
Total Expenditures 7,721 10,138 10,620 9,901
Ending Fund Balance (264)(2,876)(5,763) 89
202
Landscape Lighting Districts
Detail Schedules
Monterey Meadows - Zone 6 MM (4680)2754680
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (4,727) (9,220) (8,332)
Revenues
Taxes 4,502 4,971 5,105 5,105
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - 9,651
Other Revenues - - - -
Total Revenues 4,502 4,971 5,105 14,756
Expenditures
Personnel - - - -
Operating 9,229 9,464 7,267 6,419
Capital - - - -
Transfers Out - - - -
Total Expenditures 9,229 9,464 7,267 6,419
Ending Fund Balance (4,727) (9,220) (11,382) 5
Hovley Glen - Zone 6 HG (4681)2754681
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (5,537) (13,769) 6,646
Revenues
Taxes 6,053 6,211 6,549 6,549
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,053 6,211 6,549 6,549
Expenditures
Personnel - - - -
Operating 11,590 14,442 13,171 12,791
Capital - - - -
Transfers Out - - - -
Total Expenditures 11,590 14,442 13,171 12,791
Ending Fund Balance (5,537) (13,769) (20,391) 404
203
Landscape Lighting Districts
Detail Schedules
Hovley Estates - Zone 6 HE (4682)2754682
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (1,902) (597)535
Revenues
Taxes 6,868 6,995 7,088 7,088
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,868 6,995 7,088 7,088
Expenditures
Personnel - - - -
Operating 8,770 5,690 7,111 6,427
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,770 5,690 7,111 6,427
Ending Fund Balance (1,902) (597)(620)1,196
Sonata I - Zone 6 S1 (4683)2754683
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (9,477) (16,921) 3,599
Revenues
Taxes 6,283 7,293 7,607 7,607
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,283 7,293 7,607 7,607
Expenditures
Personnel - - - -
Operating 15,760 14,737 11,038 11,008
Capital - - - -
Transfers Out - - - -
Total Expenditures 15,760 14,737 11,038 11,008
Ending Fund Balance (9,477) (16,921) (20,352) 198
204
Landscape Lighting Districts
Detail Schedules
Sonata II - Zone 6 S2 (4684)2754684
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (6,703) (7,848) 1,746
Revenues
Taxes 13,337 13,674 14,664 14,484
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 13,337 13,674 14,664 14,484
Expenditures
Personnel - - - -
Operating 20,040 14,818 17,159 16,388
Capital - - - -
Transfers Out - - - -
Total Expenditures 20,040 14,818 17,159 16,388
Ending Fund Balance (6,703) (7,848) (10,343) (158)
Hovley Collection - Zone 6 HC (4685)2754685
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (1,842) (4,803) 3,895
Revenues
Taxes 6,599 6,754 7,061 7,061
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,599 6,754 7,061 7,061
Expenditures
Personnel - - - -
Operating 8,441 9,716 11,657 10,813
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,441 9,716 11,657 10,813
Ending Fund Balance (1,842) (4,803) (9,399) 143
205
Landscape Lighting Districts
Detail Schedules
La Paloma I - Zone 6 L1 (4686)2754686
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (3,170) (4,052) 1,453
Revenues
Taxes 5,060 5,027 5,120 5,120
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 5,060 5,027 5,120 5,120
Expenditures
Personnel - - - -
Operating 8,230 5,909 7,260 6,476
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,230 5,909 7,260 6,476
Ending Fund Balance (3,170) (4,052) (6,192) 97
La Paloma II - Zone 6 L2 (4687)2754687
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (1,262) (1,273) 1,226
Revenues
Taxes 4,545 4,643 4,736 4,736
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,545 4,643 4,736 4,736
Expenditures
Personnel - - - -
Operating 5,807 4,654 6,710 5,926
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,807 4,654 6,710 5,926
Ending Fund Balance (1,262) (1,273) (3,247) 36
206
Landscape Lighting Districts
Detail Schedules
La Paloma III - Zone 6 L3 (4693)2754693
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (2,493) (3,542) 1,813
Revenues
Taxes 4,011 4,765 4,575 4,575
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,011 4,765 4,575 4,575
Expenditures
Personnel - - - -
Operating 6,504 5,814 6,939 6,266
Capital - - - -
Transfers Out - - - -
Total Expenditures 6,504 5,814 6,939 6,266
Ending Fund Balance (2,493) (3,542) (5,906) 122
Sandpiper Court - Zone 6 SP (4694)2754694
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (22) 795 2,441
Revenues
Taxes 7,163 7,531 7,184 7,184
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,163 7,531 7,184 7,184
Expenditures
Personnel - - - -
Operating 7,185 6,715 9,310 8,283
Capital - - - -
Transfers Out - - - -
Total Expenditures 7,185 6,715 9,310 8,283
Ending Fund Balance (22) 795 (1,331) 1,342
207
Landscape Lighting Districts
Detail Schedules
Sandpiper West - Zone 6 SW (4695)2754695
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (2,102) (3,532) 2,334
Revenues
Taxes 6,142 7,123 6,992 6,992
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,142 7,123 6,992 6,992
Expenditures
Personnel - - - -
Operating 8,244 8,553 10,504 9,256
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,244 8,553 10,504 9,256
Ending Fund Balance (2,102) (3,532) (7,044) 70
Hovley Court West - Zone 6 HW (4696)2754696
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (3,296) (6,888) 5,660
Revenues
Taxes 5,183 5,299 5,392 5,392
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 5,183 5,299 5,392 5,392
Expenditures
Personnel - - - -
Operating 8,479 8,891 6,928 10,251
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,479 8,891 6,928 10,251
Ending Fund Balance (3,296) (6,888) (8,424) 801
208
Landscape Lighting Districts
Detail Schedules
Diamondback - Zone 6 DB (4643)2754643
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 7,741 14,724 13,524
Revenues
Taxes 4,773 4,887 4,980 4,980
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,637 - - -
Transfers In 6,072 6,484 - -
Other Revenues - - - -
Total Revenues 12,482 11,371 4,980 4,980
Expenditures
Personnel - - - -
Operating 4,741 4,388 6,180 5,443
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,741 4,388 6,180 5,443
Ending Fund Balance 7,741 14,724 13,524 13,061
Palm Court - Zone 6 PC (4697)2754697
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 409 1,724 2,587
Revenues
Taxes 4,602 4,666 4,600 4,600
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,602 4,666 4,600 4,600
Expenditures
Personnel - - - -
Operating 4,193 3,351 4,960 4,377
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,193 3,351 4,960 4,377
Ending Fund Balance 409 1,724 1,364 2,810
209
Landscape Lighting Districts
Detail Schedules
Waring Court - Zone 7 (4374)2794374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,237 1,295 899
Revenues
Taxes 5,743 5,875 5,776 5,776
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 240 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 5,983 5,875 5,776 5,776
Expenditures
Personnel - - - -
Operating 4,746 5,817 6,172 6,191
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,746 5,817 6,172 6,191
Ending Fund Balance 1,237 1,295 899 484
Palm Gate - Zone 8 (4374)2804374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 7,377 15,453 21,247
Revenues
Taxes 11,672 11,940 11,655 11,655
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 124 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 11,796 11,940 11,655 11,655
Expenditures
Personnel - - - -
Operating 4,419 3,864 5,861 5,083
Capital - - - -
Transfers Out - - - -
Total Expenditures 4,419 3,864 5,861 5,083
Ending Fund Balance 7,377 15,453 21,247 27,819
210
Landscape Lighting Districts
Detail Schedules
The Grove - Zone 9 (4374)2814374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (1,399) (4,881) 7,682
Revenues
Taxes 20,509 20,971 21,000 21,000
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 550 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 21,059 20,971 21,000 21,000
Expenditures
Personnel - - - -
Operating 22,458 24,453 34,527 28,509
Capital - - - -
Transfers Out - - - -
Total Expenditures 22,458 24,453 34,527 28,509
Ending Fund Balance (1,399) (4,881) (18,408) 173
Portola Place - Zone 11 (4374)2834374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (953)(1,997)2,359
Revenues
Taxes 4,271 4,372 4,324 4,324
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 231 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,502 4,372 4,324 4,324
Expenditures
Personnel - - - -
Operating 5,455 5,417 7,178 5,878
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,455 5,417 7,178 5,878
Ending Fund Balance (953)(1,997)(4,851)805
211
Landscape Lighting Districts
Detail Schedules
Palm Desert Country Club - Zone 13 (4374)2994374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 65,008 127,967 194,892
Revenues
Taxes 64,046 62,290 66,925 66,925
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 962 669 - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 65,008 62,959 66,925 66,925
Expenditures
Personnel - - - -
Operating - - - 80,530
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - 80,530
Ending Fund Balance 65,008 127,967 194,892 181,287
K&B at Palm Desert - Zone 14 (4374)2854374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (3,085)(6,700)4,327
Revenues
Taxes 16,157 16,517 16,137 16,137
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 833 - - -
Transfers In 3,543 3,553 5,445 5,445
Other Revenues - - - -
Total Revenues 20,533 20,070 21,582 21,582
Expenditures
Personnel - - - -
Operating 23,618 23,685 36,299 25,849
Capital - - - -
Transfers Out - - - -
Total Expenditures 23,618 23,685 36,299 25,849
Ending Fund Balance (3,085)(6,700)(21,417) 60
212
Landscape Lighting Districts
Detail Schedules
Canyon Crest - Zone 15 (4374)2864374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,314 243 1,815
Revenues
Taxes 7,985 7,980 7,973 7,973
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 336 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 8,321 7,980 7,973 7,973
Expenditures
Personnel - - - -
Operating 7,007 9,051 10,504 9,692
Capital - - - -
Transfers Out - - - -
Total Expenditures 7,007 9,051 10,504 9,692
Ending Fund Balance 1,314 243 (2,288) 96
College View Estates II - Zone 16 CV2 (4374)2874374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (3,912) (7,894) 5,417
Revenues
Taxes 6,810 6,968 6,847 6,847
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - 3,408
Other Revenues - - - -
Total Revenues 6,810 6,968 6,847 10,255
Expenditures
Personnel - - - -
Operating 10,722 10,950 15,523 15,570
Capital - - - -
Transfers Out - - - -
Total Expenditures 10,722 10,950 15,523 15,570
Ending Fund Balance (3,912) (7,894) (16,570) 102
213
Landscape Lighting Districts
Detail Schedules
Sundance West - Zone 16 SD (4681)2874681
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 894 1,862 6,613
Revenues
Taxes 7,058 7,099 6,976 6,976
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,058 7,099 6,976 6,976
Expenditures
Personnel - - - -
Operating 6,164 6,131 12,280 13,469
Capital - - - -
Transfers Out - - - -
Total Expenditures 6,164 6,131 12,280 13,469
Ending Fund Balance 894 1,862 (3,442) 120
College View Estates I - Zone 16 CV1 (4684)2874684
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (1,787) (852)8,634
Revenues
Taxes 7,418 7,590 7,455 7,455
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 7,418 7,590 7,455 7,455
Expenditures
Personnel - - - -
Operating 9,205 6,654 14,229 15,968
Capital - - - -
Transfers Out - - - -
Total Expenditures 9,205 6,654 14,229 15,968
Ending Fund Balance (1,787) (852)(7,626)121
214
Landscape Lighting Districts
Detail Schedules
Petunia I - Zone 16 P1 (4682)2874682
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 3,582 7,782 7,622
Revenues
Taxes 6,138 6,281 6,175 6,175
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In 4,907 4,199 6,408 -
Other Revenues - - - -
Total Revenues 11,045 10,480 12,583 6,175
Expenditures
Personnel - - - -
Operating 7,463 6,280 12,743 13,569
Capital - - - -
Transfers Out - - - -
Total Expenditures 7,463 6,280 12,743 13,569
Ending Fund Balance 3,582 7,782 7,622 228
Sundance East - Zone 16 SE (4683)2874683
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (938)(553)8,417
Revenues
Taxes 4,384 4,488 4,438 4,438
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 4,384 4,488 4,438 4,438
Expenditures
Personnel - - - -
Operating 5,322 4,103 10,961 12,721
Capital - - - -
Transfers Out - - - -
Total Expenditures 5,322 4,103 10,961 12,721
Ending Fund Balance (938)(553)(7,076) 134
215
Landscape Lighting Districts
Detail Schedules
The Boulders - Zone 15 BD (4680)2874680
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance (2,017) (6,211) 11,488
Revenues
Taxes 4,111 4,079 4,032 4,032
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 2,673 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 6,784 4,079 4,032 4,032
Expenditures
Personnel - - - -
Operating 8,801 8,272 14,368 15,343
Capital - - - -
Transfers Out - - - -
Total Expenditures 8,801 8,272 14,368 15,343
Ending Fund Balance (2,017) (6,211) (16,547) 177
President's Plaza I 2774373
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 53,046 110,736 199,101
Revenues
Taxes 272,621 264,780 398,935 267,579
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 610 - - -
Transfers In - - 74,100 -
Other Revenues - - - -
Total Revenues 273,231 264,780 473,035 267,579
Expenditures
Personnel - - - -
Operating 220,185 207,090 384,670 400,533
Capital - - - -
Transfers Out - - - -
Total Expenditures 220,185 207,090 384,670 400,533
Ending Fund Balance 53,046 110,736 199,101 66,147
216
Landscape Lighting Districts
Detail Schedules
President's Plaza III 2824373
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 4,371 21,556 30,547
Revenues
Taxes 50,157 46,781 48,062 46,874
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 463 - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 50,620 46,781 48,062 46,874
Expenditures
Personnel - - - -
Operating 46,249 29,596 39,071 44,625
Capital - - - -
Transfers Out - - - -
Total Expenditures 46,249 29,596 39,071 44,625
Ending Fund Balance 4,371 21,556 30,547 32,796
BAD No. 1 2894374
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 255,297 503,946 608,932
Revenues
Taxes 253,776 251,986 260,410 252,825
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 19,164 14,963 10,000 7,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 272,940 266,949 270,410 259,825
Expenditures
Personnel - - - -
Operating 17,643 18,300 246,862 265,008
Capital - - 550,000 557,598
Transfers Out - - - -
Total Expenditures 17,643 18,300 796,862 822,606
Ending Fund Balance 255,297 503,946 (22,506) 46,151
217
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218
SECTION 6:
DEBT SERVICE &
ASSESSMENT DISTRICT
FIDUCIARY FUNDS
219
DEBT SERVICES ASSESMENT DISTRICT FUNDS
Debt Service Funds are used to account for the accumulation of resources and payment of bond
principal and interests from special assessment levies.
Assessment District (AD) 84-1 North Sphere 1915 Act Improvement Bonds: The Bonds were
issued to fund public facilities to include Construction of storm drain system, domestic water
improvements and street improvements. The Bonds are not general obligations of the City. This
district was refunded by the Palm Desert Financing Authority 1995 Revenue Bonds (AD 83-1, 84-
1R, and 87-1)
AD 87-1 Improvement Bond Act of 1915: The Bonds were issued to fund public facilities to
include Construction of sanitary sewer system and street improvements. The Bonds are not
general obligations of the City. This district was refunded by the Palm Desert Financing Authority
1995 Revenue Bonds (AD 83-1, 84-1R, and 87-1)
AD 92-1 Tierravista Improvement Bond Act of 1915: The Bonds were issued to fund public
facilities to include Construction of sanitary sewer system and street improvements. The Bonds
are not general obligations of the City. This district was refunded by the Palm Desert Financing
Authority 1997 Revenue Bonds (AD 92-1, 94-1 and CFD 91-1).
AD 94-1 Bighorn Improvement Bond Act of 1915: The Bonds were issued to fund public
facilities to include water system improvements, roadway widening improvements to State
Highway 74. The Bonds are not general obligations of the City. This district was refunded by the
Palm Desert Financing Authority 1997 Revenue Bonds.
AD No. 94-2 Improvement Act Bond of 1915: The Bonds were issued to fund Street, water
system, and sanitary sewer system improvements. The Palm Desert Financing Authority 2003
Assessment Revenue Bonds refunded this district.
AD No. 94-3 Merano. The bonds were issued to provide funds for public improvements, and was
partially refunded through AD No. 01-01, Silver Spur.
$2,955,000 1915 Act Improvement Bonds AD No. 98-1 (Canyons at Bighorn). The bonds
were issued to finance the acquisition of certain roadway improvements and water and sewer
facilities associated with the Canyons at Bighorn development. The bonds are not general
obligations of the City, the debt is payable from the assessments collected from the owners of
properties located within the district.
$4,423,000 1915 Act Improvement Bonds AD No. 01-01 (Silver Spur Public Improvements).
The bonds were issued to provide funds for public improvements and refunding of AD No. 94-2
Sunterrace and AD No. 94-3 Merano. The bonds are not general obligations of the City, the debt
is payable from the assessments collected from the owners of properties located within the
district.
$3,165,000 Highlands Underground AD No. 04-01, Limited Obligation Improvement Bonds.
The bonds were issued to finance the construction of utilities undergrounding and pay the cost of
issuance.
220
DEBT SERVICES ASSESMENT DISTRICT FUNDS
$16,400,00 Section 29 AD No. 2004-02 Limited Obligation Refunding Improvement Bonds.
The bonds were issued to defense and redeem the $19,830,000 principal amount and to levy
reassessments within the Section 29 Assessment District to secure the bonds.
The bonds are not general obligations of the City, the debt is payable from the assessments
collected from the owners of properties located within the district.
$10,935,000 2008 Special Tax Refunding Bonds Community Facilities District (CFD) No. 91-
1 (Indian Ridge). The bonds were issued to refund and defense all the outstanding $16,260,000
principal of the Palm Desert Financing Authority 1997 Revenue Bonds. The bonds are not general
obligations of the City, the debt is payable from the assessments collected from the owners of
properties located within the district.
$67,915,000 CFD No. 2005-1 (University Park). The bonds were issued to finance the
construction and acquisition of public facilities that benefit the District. The bonds are not general
obligations of the City, the debt is payable from the assessments collected from the owners of
properties located within the district.
$5,165,000 CFD No. 2021-1 (University Park) Special Tax Refunding Bonds. The bonds were
issued to provide funds: (i) to refund a portion of the District’s outstanding Special Tax Bonds; (ii)
fund a reserve account for the bonds; (iii) pay costs incurred with the issuance of the bonds.
Palm Desert Finance Authority- Fund is used to account for the resources and payment of the
debt issued by the Palm Desert Financing Authority.
Retiree Health Benefits- This fund is used to account for funds contributed toward future and
current retiree health expenses.
221
Fiduciary Funds
Detail Schedules
Assessment Dist 84-1 303
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 535,905 516,516 516,516 516,516
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating 19,389 - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures 19,389 - - -
Ending Fund Balance 516,516 516,516 516,516 516,516
Assessment Dist 87-1 304
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 237,422 237,422 237,422 237,422
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - 188,669
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - 188,669
Ending Fund Balance 237,422 237,422 237,422 48,753
222
Fiduciary Funds
Detail Schedules
Assessment Dist 92-1 306
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 122,163 122,163 122,163 122,163
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - 121,231
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - 121,231
Ending Fund Balance 122,163 122,163 122,163 932
Assessment Dist 91-4 Bighorn 307
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 327,334 327,334 327,334 327,334
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property - - - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues - - - -
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 327,334 327,334 327,334 327,334
223
Fiduciary Funds
Detail Schedules
Assessment Dist 94-2 Sunterrace/Varner 308
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 101,502 102,233 99,798 103,265
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 731 (2,435) - -
Transfers In - - - -
Other Revenues - - - -
Total Revenues 731 (2,435) - -
Expenditures
Personnel - - - -
Operating - - - 101,978
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - 101,978
Ending Fund Balance 102,233 99,798 99,798 1,287
Assessment Dist 94-3 Merano 309
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 68,821 27,673 28,138 28,638
Revenues
Taxes 5,520 1,606 - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 392 (1,141) 500 500
Transfers In 5 - - -
Other Revenues - - - -
Total Revenues 5,917 465 500 500
Expenditures
Personnel - - - -
Operating 125 - - -
Capital - - - -
Transfers Out 46,940 - - -
Total Expenditures 47,065 - - -
Ending Fund Balance 27,673 28,138 28,638 29,138
224
Fiduciary Funds
Detail Schedules
Assessment Dist 98-1 Canyons of Bighorn 311
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 83,153 83,752 82,184 82,684
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 599 (1,568) 500 500
Transfers In - - - -
Other Revenues - - - -
Total Revenues 599 (1,568) 500 500
Expenditures
Personnel - - - -
Operating - - - -
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - -
Ending Fund Balance 83,752 82,184 82,684 83,184
Assessment Dist 01-1 Silver Spur 312
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 253,208 278,855 277,667 286,761
Revenues
Taxes 178,262 179,641 167,563 167,563
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 1,337 (5,416) 10,000 1,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 179,599 174,225 177,563 168,563
Expenditures
Personnel - - - -
Operating 11,961 14,698 13,800 13,800
Capital - - - -
Transfers Out 141,991 160,715 154,669 153,763
Total Expenditures 153,952 175,413 168,469 167,563
Ending Fund Balance 278,855 277,667 286,761 287,761
225
Fiduciary Funds
Detail Schedules
Assessment Dist Highlands 314
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 65,315 79,260 93,431 92,927
Revenues
Taxes 134,195 134,195 120,391 120,391
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 252 252 100 100
Transfers In - - - -
Other Revenues - - - -
Total Revenues 134,447 134,447 120,491 120,491
Expenditures
Personnel - - - -
Operating 120,502 120,276 120,995 119,393
Capital - - - -
Transfers Out - - - -
Total Expenditures 120,502 120,276 120,995 119,393
Ending Fund Balance 79,260 93,431 92,927 94,025
Assessment Dist Section 29 315
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 3,873,534 3,919,204 4,911,420 5,004,870
Revenues
Taxes 1,831,506 1,468,553 1,447,900 1,447,900
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 9,950 (29,648) 8,000 2,700
Transfers In - - - -
Other Revenues - - - -
Total Revenues 1,841,456 1,438,905 1,455,900 1,450,600
Expenditures
Personnel - - - -
Operating 1,795,786 446,690 1,362,450 1,481,900
Capital - - - -
Transfers Out - - - -
Total Expenditures 1,795,786 446,690 1,362,450 1,481,900
Ending Fund Balance 3,919,204 4,911,420 5,004,870 4,973,570
226
Fiduciary Funds
Detail Schedules
Assessment Dist 91-1 Indian Ridge 351
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 1,167,921 1,176,323 1,154,363 1,194,252
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 8,402 (21,960) 7,000 6,000
Transfers In - - - -
Other Revenues - - - -
Total Revenues 8,402 (21,960) 7,000 6,000
Expenditures
Personnel - - - -
Operating - - - 1,173,458
Capital - - - -
Transfers Out - - - -
Total Expenditures - - - 1,173,458
Ending Fund Balance 1,176,323 1,154,363 1,161,363 26,794
Assessment Dist CFD University Park 353
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 5,818,496 5,905,172 6,199,382 6,201,382
Revenues
Taxes 2,569,266 512,506 494,850 494,850
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 27,644 (38,467) 2,000 2,500
Transfers In - - - -
Other Revenues - - - -
Total Revenues 2,596,910 474,039 496,850 497,350
Expenditures
Personnel - - - -
Operating 2,510,234 179,828 494,850 507,050
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,510,234 179,828 494,850 507,050
Ending Fund Balance 5,905,172 6,199,382 6,201,382 6,191,682
227
Fiduciary Funds
Detail Schedules
Assessment Dist CFD University Park 2021 354
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance - - 527,268 581,018
Revenues
Taxes -922,072 917,575 917,575
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property -736 2,000 -
Transfers In - - - -
Other Revenues - - - -
Total Revenues -922,808 919,575 917,575
Expenditures
Personnel - - - -
Operating -395,540 865,825 917,575
Capital - - - -
Transfers Out - - - -
Total Expenditures -395,540 865,825 917,575
Ending Fund Balance -527,268 581,018 581,018
Palm Desert Finance Authority 391
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 253,465 176,863 177,200 177,200
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 92 341 - -
Transfers In 161,380 160,715 154,669 153,763
Other Revenues - - -
Total Revenues 161,472 161,056 154,669 153,763
Expenditures
Personnel - - - -
Operating 238,069 160,719 154,669 153,763
Capital - - - -
Transfers Out 5 - - -
Total Expenditures 238,074 160,719 154,669 153,763
Ending Fund Balance 176,863 177,200 177,200 177,200
228
Fiduciary Funds
Detail Schedules
Retiree Health Benefits 576
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 2,904,838 1,024,501 997,947 981,418
Revenues
Taxes - - - -
Permits & Fees - - - -
Intergovernmental - - - -
Charges for Services - - - -
Use of Money & Property 3,268 (26,555) 10,000 10,000
Transfers In 926,802 1,001,688 754,824 744,824
Other Revenues - - - -
Total Revenues 930,070 975,133 764,824 754,824
Expenditures
Personnel - - - -
Operating 2,810,407 1,001,688 781,353 752,574
Capital - - - -
Transfers Out - - - -
Total Expenditures 2,810,407 1,001,688 781,353 752,574
Ending Fund Balance 1,024,501 997,947 981,418 983,668
229
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230
SECTION 7:
CAPITAL IMPROVEMENT
PROGRAM
231
Program 2022-23
Carryover*
2023-24
Year 1
2024-25
Year 2
2025-26
Year 3
2026-27
Year 4
2027-28
Year 5 Total
Annual Programs 1,040,583 15,821,350 12,477,474 12,893,722 10,036,670 9,857,417 62,127,216
One-time Cont Program/Project 13,844,580 46,644,629 16,284,692 2,849,428 1,793,568 5,846,098 87,262,995
One-time New Program/Project - 16,414,000 12,050,000 24,285,000 15,000,000 - 67,749,000
Total 14,885,163 78,879,979 40,812,166 40,028,150 26,830,238 15,703,515 217,139,211
CAPITAL IMPROVEMENT FUNDS PROGRAM
Capital expenditures are defined both in the Capital Improvement Program (CIP) five-year plan
as well as within the City’s Policy FIN-008, which states “In general, all capital assets, including
land, building, machinery, and equipment with an acquisition cost of $10,000 or more and a useful
life of at least three years, will be subject to capitalization.”
Palm Desert’s City Council approves a five-year consolidated plan which includes funding award
recommendations and a five-year CIP Summary. The CIP list is created to identify any recurring
projects for the coming year, as well as the five-year build-out for nonrecurring projects.
The funded projects are derived from various sources including the City’s Strategic Plan, Council
Goals and Priorities, City Reserve Study, as well as community engagement. Unfunded projects
are listed as projects that are in study and/or are projected for future years.
Significant nonrecurring capital expenditures are included in the CIP by type, funding source, and
dollar amounts. The Capital Projects Improvement List contains nonrecurring projects that
coincide with City Council objectives and support long-term planning.
Carryover appropriations are amounts which have been appropriated in FY 2022-23 &are not
expected to be expended by June 30, 2023. These funds are primarily for capital budgets
&specific programs that overlap fiscal years. When authorized, continuing appropriation amounts
are added to the new fiscal year budget amounts in order to track all approved spending.
The exact amount of appropriations &encumbrances for carryover will be determined at the end
of the fiscal year during the preparation of financial statements. Carryover amounts will include:
1) Purchase Orders &2) Unencumbered balances as of June 30, 2023 for appropriations
approved by the City Council through the last meeting in June, 2023.
*NOTE: Appropriations & encumbrances for carryover from Fiscal Year 2022-23 to 2023-24 are estimated.
Amounts are subject to change due to projects approved by Council prior to June 30, 2023.
Est. FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 FY 27-28
Carryover Year 1 Year 2 Year 3 Year 4 Year 5
General Fund - 865,000 1,406,000 862,000 799,000 799,000
Special Revenue Funds 8,758,168 26,457,238 20,089,135 10,825,135 8,369,135 8,199,135
Capital Project Funds 3,578,361 45,366,260 7,361,212 2,750,932 1,428,463 4,609,099
Debt Service Funds - 1,585,336 349,344 - - -
Internal Service Funds 799,083 1,303,562 636,783 560,655 460,072 340,183
Enterprise Funds 1,749,551 3,302,583 969,692 1,029,428 773,568 1,756,098
Unfunded - - 10,000,000 24,000,000 15,000,000 -
Totals 14,885,163 78,879,979 40,812,166 40,028,150 26,830,238 15,703,515
Funding Sources
232
Project Name Account No. 2022/23
Carryover*
2023/24
Year 1
2024/25
Year 2
2025/26
Year 3
2026/27
Year 4
2027/28
Year 5 Total
Catch Basin &Inlet Modifications 2114311-4332000 105,000 105,000 105,000 105,000 105,000 525,000
Clubhouse Equipment Various 4414195-4809200 85,000 75,000 -135,000 - - 295,000
Golf Cart Paths 4414195-4809200 16,500 50,000 10,000 20,600 71,218 21,854 190,172
Corporation Yard Building Improv 4004330-4400100 350,000 100,000 100,000 75,000 75,000 700,000
Historical Society Building Improv 4504164-4400100 125,000 100,000 100,000 100,000 100,000 525,000
Clubhouse Improve-Roofing &Others 4414195-4809200 70,000 192,000 105,000 55,000 120,000 150,000 692,000
Golf Course Pump & Motor Upgrades 4414195-4809200 30,000 33,000 -300,000 40,000 -403,000
Perimeter Landscaping 4414195-4332000 250,000 260,000 270,400 281,216 292,465 292,465 1,646,546
Parks & Medians Cal Sense /Smart Controller Irrigation Upgrades 4004388-4400100 50,000 50,000 50,000 - - 150,000
Walk n Roll PD 2134633-5000103 2,150,000 500,000 500,000 500,000 500,000 4,150,000
Neighborhood Traffic Calming Program 2134565-5000903 150,000 150,000 150,000 150,000 150,000 750,000
Sidewalk Replacement Program 2134310-5000205 275,000 100,000 100,000 100,000 100,000 675,000
Motorcycle Replacement 2294210-4391400 34,000 35,000 36,000 - - 105,000
Public Buildings Furnishings 4504161-4400100 75,000 75,000 75,000 75,000 75,000 375,000
Vehicle Leases Maintenance 1104331-4334000 40,000 - - - - 40,000
AD Annual R/M 3034311-4332000 24,511 -24,511
AD Annual R/M 3044311-4332000 188,669 - - 188,669
AD Annual R/M 3064311-4332000 121,231 - - - - 121,231
AD Annual R/M 3074311-4332000 -324,833 -324,833
AD Annual R/M 3084311-4332000 101,978 - - 101,978
AD Annual R/M 3514311-4332000 1,173,458 - - - - 1,173,458
Parking Lot Rehab&Maint 1104313-4332000 200,000 150,000 150,000 150,000 150,000 800,000
Citywide Pavement Condition Evaluation 2114311-4391505 100,000 250,000 105,000 110,000 110,000 675,000
Bridge Inspection & Repair Program 2134359-4400100 320,000 1,000,000 700,000 2,000,000 300,000 300,000 4,620,000
Civic Center Complex Improve 4504161-4400100 350,000 350,000 250,000 250,000 250,000 1,450,000
iHUB Rent & Operating Cost 1104199-4501000 -31,000 387,000 324,000 324,000 1,066,000
iHUB Rent & Operating Cost 4254430-4345000 207,484 213,709 104,116 104,780 104,780 734,869
iHUB Rent & Operating Cost 4254430-4395000 260,468 232,103 - - -492,571
Fire Station 33 Building Improv 2304220-4400100 165,000 290,000 150,000 150,000 150,000 905,000
Fire Station 67 Building Improv 2304220-4400100 465,000 75,000 75,000 - - 615,000
Fire Station 71 Building Improv 2304220-4400100 130,000 195,000 150,000 150,000 150,000 775,000
Median Landscape Rehabilitation 1104614-4337001 150,000 150,000 150,000 150,000 150,000 750,000
Park Playground Improv 1104618-4400100 75,000 75,000 75,000 75,000 75,000 375,000
Pickleball, Tennis, &Basketball Court Resurfacing 1104618-4400100 45,000 75,000 75,000 75,000 75,000 345,000
Pickleball, Tennis, &Basketball Court Resurfacing 1104674-4400100 30,000 - - - - 30,000
Citywide Street Striping &Lane Improv 2134315-4332000 300,000 200,000 200,000 200,000 200,000 1,100,000
Bike Lane Striping 2134633-5000204 -150,000 -150,000 150,000 450,000
Street Resurfacing Program 2114311-4332000 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 9,000,000
Street Resurfacing Program 2114311-4391505 1,000,000 - - - - 1,000,000
Street Resurfacing Program 2134311-4332000 1,900,000 1,750,000 1,895,000 1,890,000 1,890,000 9,325,000
ADA Curb Ramp Modifications 1104312-4332000 25,000 25,000 25,000 25,000 25,000 125,000
ADA Curb Ramp Modifications 2134312-4400100 50,000 50,000 50,000 50,000 50,000 250,000
Traffic Operations &Capacity Improv 2134250-5000907 750,000 750,000 750,000 750,000 750,000 3,750,000
Traffic Signal & Interconnect Equipment Upgrade &Replacement 2134250-5000906 750,000 1,120,000 560,000 560,000 560,000 3,550,000
Traffic Signal & Interconnect Equipment Upgrade &Replacement 2344250-4400100 - - - 75,000 75,000 150,000
Desktop-Laptops 5304190-4404000 81,578 318,562 286,783 325,655 460,072 340,183 1,812,833
Eisenhower Health Child Care Center Contribution 4514800-4388300 500,000 1,000,000 1,000,000 - - 2,500,000
Homebuyer Subsidies - BEGIN Program 2144494-4390102 95,000 154,500 159,135 159,135 159,135 159,135 886,040
Housing Mitigation 2144490-4390101 -250,000 250,000 250,000 250,000 250,000 1,250,000
Vehicle Leases 5304331-4344000 92,505 96,000 - - - - 188,505
Catch Basin &Inlet Modifications 4204314-4332000 80,000 - - - - - 80,000
Catch Basin &Inlet Modifications 4204370-4400100 25,000 - - - - - 25,000
Golf Cart Leases - Principal Only 5200000-2341001 112,568 470,392 482,287 494,483 251,911 - 1,811,641
Fire Station 71 Tenant Improve 2304220-4400100 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
Course & Ground Leases - Principal Only 5200000-2341001 74,859 396,691 406,722 417,008 427,553 144,907 1,867,740
TOTALS 1,633,010 16,988,433 13,666,483 14,105,213 11,016,134 10,302,324 67,711,597
CAPITAL IMPROVEMENT FUNDS PROGRAM
CIP List
Nonrecurring Projects
233
Project Name Account No. 2022-23
Carryover*
2023-24
Year 1
2024-25
Year 2
2025-26
Year 3
2026-27
Year 4
2027-28
Year 5 Total
Haystack Channel Rehab 4204370-5000454 3,200,000 - - - - 3,200,000
Section 29 &Gerald Ford Drive Improv on Detention Basins & Storm Dra 2324370-5000455 236,862 263,138 - - - - 500,000
Section 29 &Gerald Ford Drive Improv on Detention Basins & Storm Dra 2894374-5000455 2,200,000 - - - - 2,200,000
Civic Center Irrigation Pump Replacement 4004674-4400100 750,000 750,000
Clubhouse Equipment Various 5204195-4809200 94,000 128,500 80,683 117,937 94,104 111,191 626,415
Artwork for New Visitor Center (Discover Palm Desert)4364650-4400100 25,000 - - - - 25,000
New Visitor Center - Discover Palm Desert 4004419-4400100 -
New Visitor Center - Discover Palm Desert 4514419-4400100 1,071,300 - - - - - 1,071,300
Civic Center Photovoltaic 4504161-4400100 250,000 250,000
Fire Station 102 2304220-4400100 3,400,000 3,400,000
Fire Station 102 2354270-4400100 1,151,512 645,600 - - - - 1,797,112
Fire Station 102 PA2 4514270-4400100 3,000,000 3,000,000
Fire Station 102 PA4 4514270-4400100 15,677,730 15,677,730
Civic Center Park Dog Park Improv 4004674-4400100 450,000 450,000
Desert Recreation District Building Improv 4514164-4400100 12,500,000 - - - - 12,500,000
Artists Center at Galen Improv 4504164-4388500 450,000 75,000 - - - 525,000
DS Office Space Improv- Phase 1 4504164-4400100 - - - - - -
DS Office Space Improv- Phase 2 N/A 5,000,000 - - - 5,000,000
DSOffice Space Improv- Phase 3 N/A 4,000,000 4,000,000
Facilities Maint Master Plan 4504164-4309000 100,000 - - - - 100,000
City Childcare Facility 2284800-4400100 684,000 - - - - - 684,000
Henderson Building improv 4504164-4400100 250,000 270,000 - - - 520,000
Golf Course Pump & Motor Upgrades 5204195-4809200 37,000 37,000
DW Perimeter Landscape &Lighting Rehabilitation 4414195-4809200 300,000 1,200,000 - - - - 1,500,000
Community Gardens Box Renovation 4004618-4400100 100,000 - - - - 100,000
North Sphere Community Park - Future Improv 4514618-5000913 150,000 150,000
North Sphere Community Park - Future Improv N/A 5,000,000 5,000,000 - - 10,000,000
Hovley Soccer Park Improv 4004618-4400100 450,000 450,000
Homme Adams Park New Prefabricated Restroom 4004618-4400100 150,000 - - - - 150,000
University Dog Park Fence Replacement 4004618-4400100 200,000 - - - - 200,000
North Sphere Regional Park - Future Improv N/A 15,000,000 15,000,000 30,000,000
Market Place Drive &Cook Street Traffic Signal improv 2134385-5000911 150,000 364,925 - - - - 514,925
Market Place Drive &Cook Street Traffic Signal improv 2344250-4400100 225,000 235,075 - - - - 460,075
Artwork for Phase 2 of the PD Link Project 4364650-4400100 50,000 50,000 50,000 - - 150,000
PD Link 2134670-5000202 4,050,000 3,460,000 250,000 250,000 250,000 8,260,000
Artwork for Phase 2 of the Haystack Road Traffic Calming Project 4364650-4400100 50,000 - - - - 50,000
Haystack Road Traffic Calming Improve 2134565-5000909 1,000,000 - - - - - 1,000,000
CV Link Hovley Connector 2314670-5000202 - 3,500,000 - - - 3,500,000
President's Plaza East & West Parking Lot Rehabilitation 4004692-4400100 150,423 - - - - 150,423
El Paseo Mid-Block Crossing 2134311-4332000 750,000 1,000,000 - - - 1,750,000
El Paseo Mid-Block Crossing 4514679-5000102 250,000 250,000 - - - - 500,000
Lupine Plaza 4004430-5000912 3,000,000 3,000,000
Geodetic Survey Control Network 4004300-4309000 - - 80,000 - - 80,000
Safe Routes to Schools Plan 2134300-5000910 250,000 670,000 - - - - 920,000
Technology Drive Extension to Gerald Ford Drive 1104311-4332000 300,000 - - - - 300,000
Artwork for Phase 1 of the San Pablo Corridor Project 4364650-4400100 266,714 - - - 266,714
Artwork for Phase 2 of the San Pablo Corridor Project 4364650-4400100 200,000 - - - - 200,000
CV Link Enhancements 2314670-5000202 500,000 - - - - 500,000
Vitalia Way &Gerald Ford Drive Traffic Signal improv 2134385-5000911 750,000 - - - - 750,000
Undergrounding Utilities 4004256-4400100 75,155 - - - - 75,155
Undergrounding Utilities 4514256-4400100 - 750,000 - - - 750,000
Course &Ground Equipment 5204195-4809200 79,500 - - - - - 79,500
City Hall Roof Improve 4504161-4400100 250,000 150,000 150,000 550,000
Parkview Office Complex - Facility Improve 5104361-4400100 1,388,624 2,250,000 - - - 1,500,000 5,138,624
Parking Lot rehab&Maintenance 4414195-4809200 40,000 - - - - 40,000
CAPITAL IMPROVEMENT FUNDS PROGRAM
CIP List
Annual Projects
234
Project Name Account No. 2022-23
Carryover*
2023-24
Year 1
2024-25
Year 2
2025-26
Year 3
2026-27
Year 4
2027-28
Year 5 Total
Parking Lot rehab&Maintenance 5104195-4332000 20,000 - - - - 20,000
Portola Community Center Renovations 4004439-4391503 - 50,000 - - - 50,000
Portola Community Center Renovations 4504439-4400100 100,000 - - - - 100,000
Mountain View - Golf Course Improve 4414195-4809200 20,000 - - - 250,000 3,500,000 3,770,000
Palm Desert Aquatic Center 2424549-4400100 1,250,000 2,750,000 1,040,000 170,000 - 5,210,000
Fire Cliff - Golf Course Improve 4414195-4809200 20,000 2,760,000 - 50,000 40,000 2,870,000
Fire Station 33 Fuel Tank Shade Structure 2304220-4400100 100,000 - - - - - 100,000
Freedom Park Sculpture Repairs 4364650-4400100 188,390 - - - - - 188,390
Freedom Park Shade Replacements 4004618-4400100 100,000 100,000
Cahuilla Hills Park Shade Structure 1104618-4400100 - 900,000 - - - 900,000
Bump n Grind Trailhead New Prefabricated Restroom 4004618-4400100 223,982 - - - - - 223,982
Palma Village Park Improve 2204649-4400100 212,000 100,000 - - - - 312,000
Palma Village Park Improve 4004618-4400100 220,000 220,000
Citywide Wayfinding Signage 2134300-5000910 - 250,000 250,000 500,000
Roadway Safety Improve 2134317-5000908 1,180,954 - - - - - 1,180,954
Ambulance Purchase/Remounts 5304220-4403000 208,000 - 235,000 - - 443,000
City Hall Charging Stations 5304310-4404500 75,000 350,000 425,000
Concrete Truck 5304310-4403000 100,000 100,000
Corporate Yard Generator 5304310-4404500 125,000 - - - - - 125,000
Desert Surf 4514430-5000203 - - - - -
Dump Trailer 5304310-4403000 20,000 20,000
EV Carpools 5304310-4403000 150,000 150,000
Graffiti Truck 5304310-4403000 110,000 110,000
Ladder Truck 33 Equipment 5304220-4403000 500,000 - - - - - 500,000
Living Desert Program Contribution 4004800-4389800 - - - -
McCallum Theater Program Contribution 4004800-4389800 200,000 - - - - 200,000
Mini Excavator 5304310-4403000 60,000 60,000
Paramedic Squad 5304220-4403000 - - - - - -
Stryker Gurneys 5304220-4403000 126,000 - - - - 126,000
Utility Golf Cart 5304310-4403000 40,000 40,000
Economic Development Business Enhancements 4254430-4387500 650,000 - - - - - 650,000
Invest- Palm Desert 4254430-4393000 31,475 - - - - - 31,475
PDHA Replacement Expenditures 8714195-4331100 2,852,840 - - - 2,852,840
TOTALS 13,252,153 61,891,546 27,145,683 25,922,937 15,814,104 5,401,191 149,427,614
CAPITAL IMPROVEMENT FUNDS PROGRAM
CIP List
Annual Projects Continued
235
THIS PAGE INTENTIONALLY LEFT BLANK
236
SECTION 8:
PALM DESERT
HOUSING AUTHORITY
237
FUNDING
SOURCE
Housing Set-Aside
Housing
Jessica Gonzalez
HOUSING MANAGER
TOTAL
BUDGET
504,922
SUMMARY FY 2023-24
PERSONNEL
COUNT
3
238
Housing Manager
Managment Analyst
I/II
Housing Program
Tech
Organization Chart
HOUSING DIVISION 870 -1104195
239
HOUSING AUTHORITY PROPERTIES
The Palm Desert Housing Authority owns fifteen residential properties that include over
1,100 units of affordable housing. The Housing Authority properties include:
MULTI FAMILY
All rented at affordable levels: Very low, low, and moderate-income families:
CALIFORNIA VILLAS - 141 units DESERT POINTE - 64 units
LAGUNA PALMS - 48 units NEIGHBORS GARDEN - 24 units
ONE QUAIL PLACE - 384 units PALM VILLAGE - 36 units
TAOS PALMS - 16 units SANTA ROSA - 20 units
SENIOR 55+ and 62+
All rented at affordable levels: Very low, low, and moderate-income seniors:
CANDLEWOOD – has 30 units for seniors 62+.
CARLOS ORTEGA VILLAS - has 72 units for seniors 55+.
CATALINA GARDENS - has 72 units for seniors 62+.
LA ROCCA VILLAS - has 27 units for seniors 55+.
LA SERENAS - has 150 units for seniors 55+.
PUEBLOS - has 15 units for seniors 62+.
SAGECREST - has 14 units seniors for 62+.
240
HOUSING ADMINISTRATION FUND 870
The Housing Administration includes only those costs directly associated with
administration of the housing authority assets.
Overview
Fund Budget
Account No. Description FY 2021-22
Actual
FY 2022-23
Adopted Budget
FY 2023-24
Budget
870 RDA SR Housing Fund
4100100 Salaries-Full Time 173,150 177,000 308,112
4111500 Retirement Contribution 22,240 23,100 57,371
4111600 Medicare Contrb-Employer 2,528 2,600 6,292
4111700 Retiree Health 575 1,900 7,742
4112000 Ins Prem - Long Term Disab.651 800 2,145
4112100 Ins Prem - Health 32,835 45,300 96,379
4112200 Ins Prem-Dental/Vision 2,583 4,400 6,510
4112400 Ins Prem - Life 339 350 521
4112500 Workers' Compensation 10,130 14,300 14,300
4311500 Mileage Reimbursement - 350 350
4312000 Conf- Seminars- Workshops - 2,500 3,500
4312500 Local Meetings - 300 300
4365000 Telephones 325 200 400
4404000 Cap-Office Equipment 349 1,000 1,000
4501000 Inter-Fund Transfers Out - 10,000 -
870 TOTAL 245,705 284,100 504,922
Performance Measures
Housingg
241
HOUSING AUTHORITY ADMINISTRATION FUND 871
The Palm Desert Housing Authority was established in 1998 to operate 725 affordable
rental units. It now owns and operates over 1100 rental units. Operations include day to
day maintenance, leasing, and vacancy turnover.
Overview
Fund Budget
Account No. Description FY 2021-22
Actual
FY 2022-23
Adopted Budget
FY 2023-24
Budget
871 Housing Authority Administration
4372000 Fire & Contents Coverage 291,513 250,000 360,000
4101000 Meeting Compensation - 5,000 5,000
4301500 Prof - Legal 20,096 60,000 60,000
4309200 Prof - Contracting 459 15,000 15,000
4321000 Req Legal Advertising 315 3,000 3,000
4331100 Replacement Expenditures - 2,953,759 2,953,759
4366000 Postage & Freight - 150 150
4404000 Cap-Office Equipment - - -
4501000 Inter-Fund Transfers Out 245,356 284,100 504,922
871 TOTAL 557,739 3,571,009 3,901,831
242
Housing Authority
Administration Detail
SchedulesHousing Set-Aside 870
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 4,588 4,588 4,239 4,239
Revenues
Taxes - ---
Permits & Fees - ---
Intergovernmental - ---
Charges for Services - ---
Use of Money & Property - ---
Transfers In 243,032 245,356 439,500 504,922
Other Revenues - ---
Total Revenues 243,032 245,356 439,500 504,922
Expenditures
Personnel 242,357 245,031 433,150 499,372
Operating 675 325 3,350 4,550
Capital - 349 3,000 1,000
Transfers Out - ---
Total Expenditures 243,032 245,705 439,500 504,922
Ending Fund Balance 4,588 4,239 4,239 4,239
Housing Authority 871
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 20,427,621 19,345,126 19,115,732 15,389,302
Revenues
Taxes - ---
Permits & Fees - ---
Intergovernmental - ---
Charges for Services - ---
Use of Money & Property 7,544,869 7,890,851 8,048,316 9,088,266
Transfers In - ---
Other Revenues - ---
Total Revenues 7,544,869 7,890,851 8,048,316 9,088,266
Expenditures
Personnel 125,816 128,251 143,260 149,669
Operating 5,953,986 6,138,006 11,191,987 10,619,486
Capital 2,304,530 1,608,631 --
Transfers Out 243,032 245,356 439,500 941,044
Total Expenditures 8,627,364 8,120,244 11,774,747 11,710,199
Ending Fund Balance 19,345,126 19,115,732 15,389,302 12,767,369
243
HOUSING ASSET FUND ADMINISTRATION FUND 873
The Housing Asset Fund was established pursuant to redevelopment dissolution law to
account for expenditures and revenues related to the assets transferred to the successor
Housing Entity.
Overview
Fund Budget
Account No. Description FY 2021-22
Actual
FY 2022-23
Adopted Budget
FY 2023-24
Budget
873 Housing Asset Fund
4211000 Office Supplies 197 500 500
4301500 Prof - Legal 45,119 25,000 25,000
4302000 Prof-Accounting/Auditing - 5,000 5,000
4309000 Prof - Other 7,750 5,000 25,000
4321000 Req Legal Advertising 390 1,500 1,500
4337000 R/M-Other Equipment - - -
4361000 Printing / Duplicating 8,648 10,000 10,000
4363000 Dues - 650 650
4366000 Postage & Freight 625 - -
4400100 Capital Project 222 1,000 1,000
4400100 Capital Project - 350,000 375,000
4400100 Capital Project 7,500 50,000 50,000
4400100 Capital Project 105,500 250,000 250,000
873 TOTAL 175,951 698,650 743,650
244
Housing Asset Fund
Administration
Detail SchedulesHousing Asset Fund 873
Description FY 2020-21
Actuals
FY 2021-22
Actuals
FY 2022-23
Adopted Budget
2023-24 Adopted
Budget
Beginning Fund Balance 48,566,282 48,618,877 48,582,864 40,719,214
Revenues
Taxes - ---
Permits & Fees - ---
Intergovernmental - ---
Charges for Services - ---
Use of Money & Property 218,227 64,586 95,000 95,000
Transfers In - ---
Other Revenues 39,467 75,353 --
Total Revenues 257,694 139,938 95,000 95,000
Expenditures
Personnel - ---
Operating 96,903 62,951 178,650 68,650
Capital 108,196 113,000 7,780,000 675,000
Transfers Out - ---
Total Expenditures 205,099 175,951 7,958,650 743,650
Ending Fund Balance 48,618,877 48,582,864 40,719,214 40,070,564
245
HOUSING AUTHORITY – LAGUNA PALMS 8718610
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Laguna Palms
3632000 Rent/Leases-Real Property 375,322 331,216 427,355
Expenditures
4309000 Prof - Apartment 114,669 128,323 143,562
4309200 Prof - Contracting 35,400 33,438 55,523
4309300 Prof-Other Admn Expenses 24,480 23,040 27,098
4322300 Advertising Promotional - 720 480
4331000 R/M-Buildings 68,333 48,128 70,053
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 61,744 57,255 62,355
4369500 Misc Expenses 12,222 13,998 13,454
4405000 Cap-Improvements 31,671 - -
8610 Total Expenditures 348,519 304,902 372,525
246
HOUSING AUTHORITY – CATALINA GARDENS 8718620
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Catalina Gardens
3632000 Rent/Leases-Real Property 327,895 287,145 379,042
Expenditures
4308900 Prof-Apartments 154,444 173,050 197,774
4309200 Prof - Contracting 41,729 41,940 63,178
4309300 Prof-Other Admn Expenses 36,720 34,560 40,647
4322300 Advertising Promotional 63 1,800 1,800
4331000 R/M-Buildings 53,832 65,230 84,262
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 68,654 65,850 70,249
4369500 Misc Expenses 16,307 16,935 15,671
4405000 Cap-Improvements 19,509 - -
8620 Total Expenditures 391,258 399,365 473,581
247
HOUSING AUTHORITY – DESERT POINTE 8718630
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Desert Point
3632000 Rent/Leases-Real Property 416,506 369,138 472,428
Expenditures
4309200 Prof - Contracting 32,043 32,380 54,624
4309300 Prof-Other Admn Expenses 32,640 30,720 36,131
4309700 Prof-Apartments 128,251 127,268 149,669
4322300 Advertising Promotional - 480 360
4331000 R/M-Buildings 69,290 62,676 69,892
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 54,464 54,464 64,880
4369500 Misc Expenses 11,977 14,100 13,643
4405000 Cap-Improvements 666,397 - -
8630 Total Expenditures 995,062 322,088 389,199
248
HOUSING AUTHORITY – LAS SERENAS 8718640
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Las Serenas
3632000 Rent/Leases-Real Property 894,466 867,190 1,063,025
Expenditures
4309200 Prof - Contracting 70,269 62,187 85,426
4309300 Prof-Other Admn Expenses 76,500 72,000 84,681
4309800 Prof-Apartments 210,369 204,768 239,470
4322300 Advertising Promotional 78 1,200 1,200
4331000 R/M-Buildings 146,345 127,673 154,576
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 119,650 109,220 125,920
4369500 Misc Expenses 24,299 19,871 19,969
4405000 Cap-Improvements 84,770 - -
8640 Total Expenditures 732,280 596,919 711,242
249
HOUSING AUTHORITY – NEIGHBORS GARDENS 8718650
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Neighbors Gardens
3632000 Rent/Leases-Real Property 189,709 166,181 189,166
Expenditures
4308800 Prof- Apartments 46,571 52,969 52,629
4309200 Prof - Contracting 20,648 21,480 41,890
4309300 Prof-Other Admn Expenses 12,240 11,520 13,549
4322300 Advertising Promotional - 300 300
4331000 R/M-Buildings 56,783 41,290 46,582
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 22,390 24,100 23,915
4369500 Misc Expenses 4,876 6,244 6,292
4405000 Cap-Improvements 35,297 - -
8650 Total Expenditures 198,805 157,903 185,157
250
HOUSING AUTHORITY – ONE QUAIL PLACE 8718660
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue One Quail Place
3632000 Rent/Leases-Real Property 3,146,671 2,816,980 3,515,216
Expenditures
4309200 Prof - Contracting 159,138 156,095 189,108
4309300 Prof-Other Admn Expenses 195,840 184,320 216,783
4309502 Prof- Apartments 847,414 1,016,543 1,218,162
4322300 Advertising Promotional 905 4,200 4,080
4331000 R/M-Buildings 455,055 521,500 519,912
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 373,810 349,748 372,280
4369500 Misc Expenses 68,262 80,265 75,404
4405000 Cap-Improvements 243,993 - -
8660 Total Expenditures 2,344,417 2,312,671 2,595,729
251
HOUSING AUTHORITY – PUEBLOS 8718670
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue The Pueblos
3632000 Rent/Leases-Real Property 87,795 81,604 90,836
Expenditures
4308700 Prof-Apartments 40,547 60,177 57,530
4309200 Prof - Contracting 13,430 13,324 34,462
4309300 Prof-Other Admn Expenses 7,650 7,200 8,468
4322300 Advertising Promotional 9 240 240
4331000 R/M-Buildings 28,354 23,780 36,733
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 12,858 11,680 13,389
4369500 Misc Expenses 3,708 5,910 5,747
4405000 Cap-Improvements 13,950 - -
8670 Total Expenditures 120,506 122,311 156,569
252
HOUSING AUTHORITY – CALIFORNIA VILLAS 8718680
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue California Villas
3632000 Rent/Leases-Real Property 1,025,068 938,073 1,212,943
Expenditures
4308200 Prof-Apartments 254,486 261,382 300,997
4309200 Prof - Contracting 62,475 60,297 85,774
4309300 Prof-Other Admn Expenses 71,910 67,680 79,600
4322300 Advertising Promotional - 900 900
4331000 R/M-Buildings 113,595 176,982 160,209
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 157,924 157,864 169,152
4369500 Misc Expenses 24,674 25,352 24,663
4405000 Cap-Improvements 30,422 - -
8680 Total Expenditures 715,486 750,457 821,295
253
HOUSING AUTHORITY – TAOS PALMS 8718690
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Taos Palms
3632000 Rent/Leases-Real Property 123,163 113,874 179,869
Expenditures
4308500 Prof-Apartments 36,297 44,199 41,847
4309200 Prof - Contracting 16,898 18,880 37,378
4309300 Prof-Other Admn Expenses 8,160 7,680 9,033
4322300 Advertising Promotional - 240 300
4331000 R/M-Buildings 28,437 29,580 32,752
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 18,069 16,280 20,160
4369500 Misc Expenses 3,650 4,995 4,754
4405000 Cap-Improvements 397,007 - -
8690 Total Expenditures 508,518 121,854 146,224
254
HOUSING AUTHORITY – CARLOS ORTEGA VILLAS 8718691
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Carlos Ortega Villas
3632000 Rent/Leases-Real Property 501,133 476,859 552,457
Expenditures
4308900 Prof-Apartments 189,511 189,556 218,660
4309200 Prof - Contracting 30,975 32,808 55,506
4309300 Prof-Other Admn Expenses 37,230 35,040 41,211
4322300 Advertising Promotional 485 1,200 1,200
4331000 R/M-Buildings 47,605 39,858 64,083
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 55,223 78,099 72,664
4369500 Misc Expenses 16,457 16,896 15,865
4405000 Cap-Improvements 14,887 - -
8691 Total Expenditures 392,373 393,457 469,189
255
HOUSING AUTHORITY – PALM VILLAGE 8718692
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Palm Village
3632000 Rent/Leases-Real Property 275,929 276,008 318,408
Expenditures
4308900 Prof-Apartments 64,743 71,087 79,773
4309200 Prof - Contracting 21,657 18,348 39,508
4309300 Prof-Other Admn Expenses 18,360 17,280 20,323
4322300 Advertising Promotional - 300 300
4331000 R/M-Buildings 28,072 30,714 38,253
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 42,055 36,460 31,640
4369500 Misc Expenses 8,839 8,661 8,305
4405000 Cap-Improvements 14,949 - -
8692 Total Expenditures 198,675 182,850 218,102
256
HOUSING AUTHORITY – CANDLEWOOD 8718693
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Candlewood
3632000 Rent/Leases-Real Property 178,037 173,831 186,957
Expenditures
4308900 Prof-Apartments 66,377 75,520 88,218
4309200 Prof - Contracting 20,779 23,980 44,192
4309300 Prof-Other Admn Expenses 15,300 14,400 16,936
4322300 Advertising Promotional 90 300 300
4331000 R/M-Buildings 52,887 44,454 43,479
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 38,037 35,190 35,508
4369500 Misc Expenses 6,863 7,070 7,774
4405000 Cap-Improvements 43,597 - -
8693 Total Expenditures 243,930 200,914 236,407
257
HOUSING AUTHORITY – LA ROCCA VILLAS 8718694
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue La Rocca Villas
3632000 Rent/Leases-Real Property 150,882 152,725 185,123
Expenditures
4308900 Prof-Apartments 54,036 80,135 85,353
4309200 Prof - Contracting 25,470 25,200 46,642
4309300 Prof-Other Admn Expenses 13,770 12,960 15,243
4322300 Advertising Promotional - 300 300
4331000 R/M-Buildings 18,778 20,650 35,613
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 51,809 49,165 63,388
4369500 Misc Expenses 4,012 5,885 5,557
4405000 Cap-Improvements 6,436 - -
8694 Total Expenditures 174,311 194,295 252,096
258
HOUSING AUTHORITY – SAGECREST 8718695
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Sagecrest
3632000 Rent/Leases-Real Property 77,164 75,319 103,307
Expenditures
4308900 Prof-Apartments 28,040 32,859 32,874
4309200 Prof - Contracting 15,888 17,360 38,441
4309300 Prof-Other Admn Expenses 7,140 6,720 7,904
4322300 Advertising Promotional - 480 300
4331000 R/M-Buildings 4,960 14,130 28,733
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 11,217 12,540 12,932
4369500 Misc Expenses 3,013 4,490 4,284
4405000 Cap-Improvements 225 - -
8695 Total Expenditures 70,483 88,579 125,468
259
HOUSING AUTHORITY – SANTA ROSA 8718696
Overview
Budget
Account No.Description FY 2021-22
Actuals
FY 2022-23
Adopted Budget
FY 2023-24
Budget
Revenue Santa Rosa
3632000 Rent/Leases-Real Property 123,464 123,858 192,134
Expenditures
4308900 Prof-Apartments 34,087 75,746 98,472
4309200 Prof - Contracting 20,208 19,301 40,488
4309300 Prof-Other Admn Expenses 10,200 9,600 11,291
4322300 Advertising Promotional - 240 300
4331000 R/M-Buildings 34,976 18,405 43,253
4331100 Replacement Expenditures - - -
4351400 Utilities-Electric 16,706 15,845 20,117
4369500 Misc Expenses 6,184 5,260 5,542
4405000 Cap-Improvements 5,521 - -
8696 Total Expenditures 127,882 144,397 219,463
260
SECTION 9:
CLASSIFICATIONS AND
SALARY SCHEDULE
261
City Manager Executive
Assistant
Public Affairs
Manager
Management
Analyst I/II
(Environmental
)
HR Manager
Director of
Economic
Development
Records
Coordinator
Management
Analyst I/II (2)
Deputy Clerk
I/ II
Management
Analyst I/II
(Art)
Assistant City
Clerk
Admin
Assistant I/II
City Clerk
Senior Deputy
Clerk
Senior Admin
Assistant
Human
Resources
Analyst I/II (2)
Office
Assistant I/ II
Communicatio
ns Analyst I/II
(2)
Marketing
Specialist
Special Events
Coordinator
Admin
Assistant I/II
Deputy
Director of
Economic
Development
Admin Assistant
Special
Programs
I/II
Housing
Manager
Management
Analyst I/II
Housing
Program Tech
Director of
Finance
Deputy
Director of
Finance
Deputy
Director of
Finance
Finance
Supervisor
Senior
Contracts and
Grants Analyst
Purchasing
Coordinator
Admin
Assistant I/II
Senior
Network
Engineer
Accountant (2)
Information
Systems
Manager
Senior
Information
Systems
Admin
Senior GIS
Admin
Biz Systems
Enterprise
Accounting
Technician
Accounting
Technician (5)
Admin
Assistant I/II
Management
Analyst I
Assistant City
Manager
Receptionist
Social Services
Coordinator
Management
Analyst I/II
City EngineerDirector of
Public Works
Director of
Development
Services
Director of
Capital
Projects
CITY OF PALM DESERT ORGANIZATION CHART
262
Director of
Public Works
Deputy
Director of
Public Works
Assistant City
Manager
Social Services
Coordinator
Management
Analyst I/II
Director of
Development
Services Deputy
Director of
Development
Services
Senior Admin
Assistant
Management
Analyst I/II
Executive
Assistant
Permit Center
Supervior
Code
Compliance
Office I/II (5)
Permit
Specialist I/II
(4)
Principal
Planner
Chief Building
Official
Code
Compliance
Supervisor
Senior
Building
Inspector
Office
Assistant I/II
Building
Inspector I/II
(3)
Office
Assistant I/II
Senior Planner
Associate
Planner I/II
Assistant
Planner I/II
Chief
Inspector
Land
Development
Tech
Director of
Capital
Projects
Admin
Assistant I/II
Capital
Projects
Manager (2)
PW Inspector
(3)
Senior Project
Manager
Project
Manager (2)
Transportation
Manager
Business
Operations
Manager
Project
Manager
Senior
Managment
Analyst
Admin
Assistant I/II
(2)
Traffic Signal
Specialist
Traffic Signal
Tech I/II (2)
Street
Maintenance
Supervisor
Community
Services
Manager
Admin
Assistant I/II
Office
Assistant I/II
Senior
Maintenance
Worker
Maintenance
Worker I/II/III
(10)
Supervising
Landscape
Supervisor
Landscape
Inspector (3)
Project
Manager
Senior
Facilities
Specialist
Project
Technician
Facilities
Specialist
City Engineer
CITY OF PALM DESERT ORGANIZATION CHART
263
Position FY 2021-22 FY 2022-23 FY 2023-24 Department
City Manager 1 1 1 City Manager
Assistant City Manager 1 1 1 City Manager
Assistant to the City Manager 0 2 0 City Manager
City Engineer 0 0 1 City Manager
Sr. Management Analyst 1 0 0 City Manager
Management Analyst I/II 0 0 1 City Manager
Social Services Coordinator 0 0 1 City Manager
Executive Assistant 1 1 1 City Manager
Human Resources Manager 1 1 1 Human Resources
Senior Administrative Assistant 0 0 1 Human Resources*
Management Analyst 1 2 0 Human Resources*
Management Specialist 0 1 0 Human Resources*
Human Resources Analyst I/II 0 0 2 Human Resources*
City Clerk 1 1 1 City Clerk
Deputy City Clerk 1 1 0 City Clerk*
Assistant City Clerk 0 0 1 City Clerk*
Administrative Assistant - City Council 0 0 1 City Clerk*
Management Specialist I/II - City Council 1 1 0 City Clerk*
Receptionist 0 0 1 City Clerk*
Office Specialist I/II 3 2 0 City Clerk*
Records Coordinator 1 1 1 City Clerk
Senior Deputy Clerk 0 0 1 City Clerk*
Deputy Clerk I/II 0 0 1 City Clerk*
Director of Finance/City Treasurer 1 1 1 Finance
Deputy Director of Finance 1 2 2 Finance
Deputy City Treasurer 1 0 0 Finance
Finance Manager/Senior Financial Analyst 1 1 0 Finance*
Finance Supervisor 0 0 1 Finance*
Senior Management 1 1 0 Finance
Senior Contracts and Grants Analyst 0 0 1 Finance
Management Analyst 0 1 1 Finance
Buyer 0 1 0 Finance
Purchasing Coordinator 0 0 1 Finance
Accounting Manager 1 1 0 Finance
Accountant 1 2 2 Finance
Management Specialist 3 2 0 Finance*
Administrative Assistant I/II 0 0 2 Finance*
Accounting Specialist 2 1 0 Finance*
Accounting Technician I/II 3 4 6 Finance*
Director of Administrative Services 1 0 0 Finance
Risk Manager 1 0 0 Finance
Information Systems Manager 1 1 1 Information Technology
Senior Information Systems Administrator 0 2 1 Information Technology*
Senior Network Engineer 0 0 1 Information Technology*
PERSONNEL SUMMARY
Personnel Summary List
*Class and Comp Title Changes end of FY 2022-23
264
Position FY 2021-22 FY 2022-23 FY 2023-24 Department
Senior GIS Admin 0 1 1 Information Technology*
Information Systems Administrator 4 0 0 Information Technology*
Biz Systems Enterprise 0 1 1 Information Technology*
Director of Economic Development 1 1 1 Economic Development
Deputy Director of Economic Development 0 0 1 Economic Development
Management Analyst I/II 0 2 2 Economic Development
Management Specialist II - Econ Development 1 0 0 Economic Development*
Administrative Assistant I/II - Econ. Dvlpt.0 1 1 Economic Development*
Special Events Coordinator 0 0 1 Economic Development*
Special Programs Manager 0 1 0 Economic Development
Management Analyst I/II - Environmental 0 1 1 Economic Development
Management Analyst I/II - Art 1 1 1 Economic Development
Management Specialist II - Public Art 1 0 0 Economic Development
Administrative Assistant I/II - Special Programs 0 1 1 Economic Development
Senior Management Analyst 1 1 0 Housing
Housing Manager 0 0 1 Housing
Management Analyst I/II 0 1 1 Housing
Management Specialist I/II 1 1 0 Housing
Housing Program Tech 0 0 1 Housing
Public Affairs Manager 1 1 1 Public Affairs
Communications Analyst I/II 0 0 2 Public Affairs*
Management Analyst - Events 1 1 0 Public Affairs*
Management Analyst - Communications Coordinator 1 1 0 Public Affairs*
Management Analyst - Digital Strategies Coordinator 1 1 0 Public Affairs*
Marketing Specialist 0 1 1 Public Affairs*
Office Specialist I/II 1 1 0 Public Affairs*
Office Assistant I/II 0 0 1 Public Affairs*
Director of Development Services 1 1 1 Development Services
Deputy Director of Development Services 1 1 1 Development Services
Management Analyst ( Contract - Parks)1 0 0 Development Services
Management Specialist I/II - Community Development 1 1 0 Development Services
Executive Assistant 0 0 1 Development Services
Planning Manager 0 1 0 Planning
Principal Planner 0 0 1 Planning
Senior Planner 1 1 1 Planning
Associate Planner I/II 1 1 1 Planning
Assistant Planner I/II 1 1 1 Planning
Chief Inspector 0 0 1 Planning
Management Specialist I/II - Community Development 2 1 0 Planning
Management Analyst I/II 0 0 1 Planning
Land Development Technician 1 1 1 Planning
Senior Administrative Assistant 0 0 1 Planning
Building Official 0 1 0 Building and Safety*
Supervising Plans Examiner 1 0 0 Building and Safety
PERSONNEL SUMMARY
Personnel Summary List
Con�nued
*Class and Comp Title Changes end of FY 2022-23
265
Position FY 2021-22 FY 2022-23 FY 2023-24 Department
Chief Building Official 0 0 1 Building and Safety*
Senior Building Inspector 0 2 1 Building and Safety
Plans Examiner 1 0 0 Building and Safety
Building Inspector I/II 4 3 3 Building and Safety
Management Specialist I/II - B&S 1 1 0 Building and Safety
Office Specialist I/II 1 1 0 Building and Safety*
Office Assistant I/II 0 0 1 Building and Safety*
Code Compliance Supervisor 1 1 1 Code
Code Compliance Officer I/II 4 4 5 Code
Management Specialist I/II - Code Compliance 1 1 0 Code
Office Specialist I/II - Business License 1 0 0 Code
Office Specialist I/II 0 1 0 Code*
Office Assistant I/II 0 0 1 Code*
Permit Center Supervisor 1 1 0 Permit Center
Permit Technician I/II 3 4 4 Permit Center
Director of Capital Projects 0 0 1 Capital Projects
Capital Projects Manager 0 0 2 Capital Projects
Senior Project Manager 0 0 1 Capital Projects
Project Manager 0 0 2 Capital Projects
Public Works Inspector I/II 0 0 3 Capital Projects
Administrative Assistant I/II 0 0 1 Capital Projects
Director of Public Works 1 0 1 Public Works
Deputy Director of Public Works 1 2 1 Public Works
Environmental Programs - Support Serv Mgr.1 0 0 Public Works
Maintenance Services Manager 1 0 0 Public Works
Transportation Planner 1 1 0 Public Works
Business Operations Manager 0 0 1 Public Works
Senior Management Analyst 0 0 1 Public Works
Management Analyst 1 1 0 Public Works
Project Manager 2 4 1 Public Works
Public Works Inspector I/II 2 2 0 Public Works
Management Specialist I/II 1 2 0 Public Works*
Accounting Specialist 1 0 0 Public Works
Administrative Assistant I/II 0 0 2 Public Works*
Office Specialist I/II 1 1 0 Public Works*
Office Assistant I/II 0 0 1 Public Works*
Community Services Manager 0 1 1 Public Works
Management Analyst 0 1 0 Public Works
Landscape Supervisor 1 0 0 Public Works
Landscape Specialist 3 3 0 Public Works
Supervising Landscape Supervisor 0 0 1 Public Works
Landscape Inspector 0 0 3 Public Works
Facilities Manager 0 1 0 Public Works
Senior Facilities Specialist 0 0 1 Public Works
PERSONNEL SUMMARY
Personnel Summary List
Con�nued
*Class and Comp Title Changes end of FY 2022-23
266
Department Position FTE Notes
City Manager's Office Sr. Management Analyst 1 Removed Position in FY2022-23
City Manager's Office Assistant to the City Manager 2 Added Position FY 2022-23
City Manager's Office Management Analyst I/II 1 Added Position FY 2023-24
City Manager's Office Assistant to the City Manager 2 Removed Position in FY 2023/24
City Manager's Office City Engineer 1 Added Position FY 2023-24
City Manager's Office Social Services Coordinator 1 Added Position FY 2023-24
Human Resource Human Resource Analyst I/II 1 Added second position for FY 2022/23
Human Resource Management Specialist 1 Removed Position FY 2023-24
Human Resource Senior Administrative Assistant 1 Added Position FY 2023-24
City Clerk Office Specialist I/II 1 Position was removed and replaced with Deputy City Clerk Position on FY 2022-23
City Clerk Senior Deputy Clerk I/II 1 Position was added FY 2022-23
Finance Director of Administrative Services 1 Position was removed FY 2021-22
Finance Deputy Director of Finance 1 Second Position was added FY 2022-23
Finance Deputy City Treasurer 1 Position was removed FY 2022-23
Finance Finance Manager/Senior Financial Analyst 1 Position was removed FY 2022-23
Finance Finance Supervisor 1 Position was added FY 2022-23
Finance Senior Management 1 Position was removed FY 2022-23
Finance Senior Contracts and Grants Analyst 1 Position was added FY 2023-24
Finance Buyer 1 Position was added FY 2022-23
Finance Purchasing Coordinator 1 Position title changed from Buyer due to class and comp FY 2022-23
Finance Accounting Manager 1 Position was removed FY 2022-23
Finance Accountant 1 Second Position was added FY 2022-23
Finance Risk Manager 1 Position was removed FY 2021-22
Information Technology Division 5 Division was moved under Finance mid FY 2022-23
Economic Development Management Analyst I/II - Environmental 1 Position was moved under Economic Development from Public Works FY 2022-23
Economic Development Management Analyst I/II - Art 1 Position was moved under Economic Development from Public Works FY 2022-23
Economic Development Special Programs Manager 1 Position was removed to create a Deputy Director of Economic Development end of FY 2022-23
Economic Development Deputy Director of Economic Development 1 Position was added end of FY 2022-23
Capital Projects Various 10 Department was created end of FY 2022-23
PERSONNEL SUMMARY
Personnel Summary List
Con�nued
Staff Changes
Position FY 2021-22 FY 2022-23 FY 2023-24 Department
Maintenance Worker III - Facilities/Building Maint.2 2 1 Public Works
Management Specialist I/II 0 1 0 Public Works*
Facilities Specialist 0 0 1 Public Works
Project Technician 0 0 1 Public Works
Street Maintenance Supervisor 1 1 1 Public Works
Administrative Assistant I/II*0 0 1 Public Works
Senior Maintenance Worker 2 1 1 Public Works
Maintenance Worker III 3 3 3 Public Works
Maintenance Worker I/II 5 6 7 Public Works
Transportation Manager 0 0 1 Public Works
Traffic Signal Specialist 1 1 1 Public Works
Traffic Signal Technician I/II 2 2 2 Public Works
*Class and Comp Title Changes end of FY 2022-23 267
268
269
270
271
272
273
274
275
276
277
278
279
THIS PAGE INTENTIONALLY LEFT BLANK
280
SECTION 10:
STATISTICS
281
City of Palm Desert
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
General Fund:2022 2021 2020 2019 2018
Nonspendable 4,050,414$ 4,178,180$ 7,196,092$ 10,559,396$ 10,509,094$
Committed 82,741,109 73,856,851 66,012,415 63,197,223 59,666,638
Assigned 18,238,107 16,696,825 16,196,564 15,964,130 15,492,508
Unassigned 32,645,330 5,681,608 3,473,480 3,322,321 4,702,308
Total General Fund 137,674,960 100,413,464 92,878,551 93,043,070 90,370,548
All other Governmental Funds:
Nonspendable 19,591 18,427 15,705 193,189 1,726
Restricted 164,636,470 168,368,520 168,806,454 175,780,733 169,549,126
Committed 15,761,482 16,312,379 16,275,373 16,247,652 16,751,821
Assigned 28,078,039 27,459,735 27,133,815 21,238,271 23,258,063
Unassigned (126,614) - - - -
Total all other Governmental Funds 208,368,968$ 212,159,061$ 212,231,347$ 213,459,845$ 209,560,736$
General Fund:2017 2016 2015 2014 2013
Nonspendable 9,067,979$ 9,528,630$ 10,312,261$ 7,745,320$ 7,678,250$
Assigned 658,817 991,853 1,771,278 4,425,423 3,224,761
Unassigned 74,259,748 71,842,172 67,727,130 66,203,203 65,311,919
Total General Fund 83,986,544 82,362,655 79,810,669 78,373,946 76,214,930
All other Governmental Funds:
Nonspendable 1,276 3,052 348 6,713 (2) 49,319,200
Restricted 171,044,474 165,411,544 (3) 106,261,212 114,194,435 (2) 76,725,388
Committed 16,771,055 16,873,834 16,952,887 21,644,068 15,649,703
Assigned 23,250,337 24,172,531 24,429,824 14,144,969
Total all other Governmental Funds 211,067,142$ 182,288,430$ 147,386,978$ 160,275,040$ 155,839,260$
(1) On February 1, 2012 the State of California dissolved the City of Palm Desert Redevelopment Agency as part of the Statewide dissolution of all
City Redevelopment Agencies, which in turn created the Successor Agency to the Redevelopment Agency of the City of Palm Desert.
(2) Advances to the Successor Agency reclassified from Nonspendable to Restricted for Special Revenue Funds.
(3) The City's Capital Properties Capital Project Fund received $65,566,963 and the Housing Asset Fund received $6,571,706 for a combined
total of $72,138,669 of capital bond proceeds transferred from the Successor Agency.
282
City of Palm Desert
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
Revenues:2022 2021 2020 2019 2018
Taxes 84,037,191$ 65,209,322$ 59,635,918$ 67,102,185$ 61,906,859$
Special assessments collected 3,407,107 3,381,657 3,481,924 3,948,157 3,445,246
Licenses & permits 2,622,695 1,504,694 1,268,965 1,416,829 1,326,049
Intergovernmental revenues 12,300,071 20,136,679 6,401,926 6,194,152 5,682,704
Rental income 8,129,025 7,320,419 7,071,648 6,899,916 6,675,632
Charges for services 6,175,500 4,889,634 5,272,577 5,223,285 2,894,821
Investment Earnings (2,402,801) 1,298,728 10,311,159 7,166,097 3,626,892
Fines & forfeitures 105,198 147,671 127,801 273,434 162,370
Miscellaneous 7,340,808 3,776,838 4,741,905 2,892,940 2,886,542
Contributions from other government 1,974,653 --- -
Total Revenues 123,689,447 107,665,642 98,313,823 101,116,995 88,607,115
Expenditures:
General government 24,079,563 23,478,543 21,468,512 24,269,546 19,281,102
Housing & redevelopment 8,232,440 8,839,559 7,090,941 7,504,119 8,522,801
Public safety 37,322,951 34,035,102 37,021,952 36,901,283 36,247,656
Parks, recreation & culture 7,439,687 6,073,015 5,902,166 6,497,391 6,467,713
Public works 17,667,805 18,533,419 21,994,806 8,728,354 12,183,852
Capital outlay 12,110,677 7,840,438 5,117,968 3,396,511 915,422
Debt service:
Principal retirement 2,294,052 174,000 225,000 587,000 150,000
Interest and fiscal charges 157,462 184,529 210,292 244,050 260,971
Total Expenditures 109,304,637 99,158,605 99,031,637 88,128,254 84,029,517
Excess(deficiency of Revenues
over(under) expenditures 14,384,810 8,507,037 (717,814) 12,988,741 4,577,598
Other financing sources (uses)
Transfers in 11,555,402 10,186,341 10,702,762 5,319,448 6,613,352
Transfers out (11,864,512) (11,230,751) (11,377,965) (5,736,558) (6,313,352)
Special Item (3)- --(6,000,000) -
Extraordinary Gain / (Loss) (2)- --- -
Leases 2,603,284 --- -
Contribution to other government (1,001,688) --- -
Total Other financing sources (uses)1,292,486 (1,044,410) (675,203) (6,417,110) 300,000
Net Change In Fund Balance 15,677,296$ 7,462,627$ (1,393,017)$ 6,571,631$ 4,877,598$
Revenues:2017 2016 2015 2014 2013
Taxes 59,466,545$ 56,735,503$ 52,571,369$ 50,464,511$ 50,768,200$
Special assessments collected 3,318,114 3,296,705 3,058,766 3,486,220 3,654,337
Licenses & permits 1,678,709 2,057,843 1,757,250 2,262,907 1,586,796
Intergovernmental revenues 7,249,515 15,429,238 18,981,304 7,380,744 5,097,892
Rental income 6,439,458 5,896,480 5,660,762 5,626,850 5,367,630
Charges for services 2,356,363 2,082,843 1,819,464 2,165,020 898,222
Investment Earnings 2,086,224 1,837,319 1,242,662 864,853 373,012
Fines & forfeitures 135,276 295,269 224,612 231,768 242,568
Miscellaneous 2,594,433 2,317,499 2,377,923 3,539,552 9,028,698
Contributions from other government 3,550,991 -9,168 10,749,218 -
Contributions from property owners - 7,868 -420,590 -
Total Revenues 88,875,628 89,956,567 87,703,280 87,192,233 77,017,355
Expenditures:
General government 16,887,293 15,783,955 15,467,746 17,070,816 14,028,252
Housing & redevelopment 9,239,680 6,438,849 9,349,021 6,650,178 5,650,666
Public safety 34,674,418 33,750,347 31,819,214 29,139,735 28,299,876
Parks, recreation & culture 7,157,821 6,831,534 6,236,717 5,802,941 6,162,449
Public works 8,794,894 11,031,584 13,082,388 12,741,764 9,819,591
Contributions to property owners - 19,584,487 49 2,350,187 -
Capital outlay 2,169,035 7,071,738 19,339,987 6,273,822 2,788,676
Debt service:
Principal retirement 237,000 257,000 4,944,000 674,000 318,000
Interest and fiscal charges 277,814 296,336 240,219 242,495 255,239
Total Expenditures 79,437,955 101,045,830 100,479,341 80,945,938 67,322,749
Excess(deficiency of Revenues
over(under) expenditures 9,437,673 (11,089,263) (12,776,061) 6,246,295 9,694,606
Other financing sources (uses)
Transfers in 9,406,888 6,030,706 6,132,859 4,861,551 11,274,539
Transfers out (12,218,428) (6,075,206) (6,971,359) (5,424,051) (11,010,550)
Special Item (3)- --- -
Extraordinary Gain / (Loss) (2)- 72,138,669 -- -
Sale of property - 225,000 2,163,222 911,001 -
Total Other financing sources (uses)(2,811,540) 72,319,169 1,324,722 348,501 263,989
Net Change In Fund Balance 6,626,133$ 61,229,906$ (11,451,339)$ 6,594,796$ 9,958,595$
0.7% 0.6%1.2%0.9%
(1) On February 1, 2012 the State of California dissolved the City of Palm Desert Redevelopment Agency as part of the Statewide dissolution of all
City Redevelopment Agencies, which in turn created the Successor Agency to the Redevelopment Agency of the City of Palm Desert.
For more information on the dissolution of the RDA please see Note 16 and 17.
(2) The City's Capital Properties Capital Project Fund received $65,566,963 and the Housing Asset Fund received $6,571,706 for a combined
total of $72,138,669 of capital bond proceeds transferred from the Successor Agency.
(3) City established an allowance for advances owed by the Successor Agency.
Debt service as a percentage of noncapital expenditures
Debt service as a percentage of noncapital expenditures
6.4%
0.5%1.0%0.5%0.4%2.5%
283
City of Palm Desert
Graphs - Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
(1) Combined Other is a combination of rental income, investment earnings, and charges for services.
(2) Miscellaneous Other is a combination of fines and forfeitures, miscellaneous, contributions from other governments, and contributions from property owners.
(3) Debt Expenditures is a combination of interest/fiscal charges and principal retirement .
(4) Public works is a combination of public works and contributions to property owners.
Note: Graphs excludes Other financing sources and uses.
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
FY
2
0
2
2
FY
2
0
2
1
FY
2
0
2
0
FY
2
0
1
9
FY
2
0
1
8
FY
2
0
1
7
FY
2
0
1
6
FY
2
0
1
5
FY
2
0
1
4
FY
2
0
1
3
Total Revenues
Combined other (1)
Miscellaneous other (2)
Intergovernmental revenues
Licenses & permits
Taxes & Special Assessments
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
FY
2
0
2
2
FY
2
0
2
1
FY
2
0
2
0
FY
2
0
1
9
FY
2
0
1
8
FY
2
0
1
7
FY
2
0
1
6
FY
2
0
1
5
FY
2
0
1
4
FY
2
0
1
3
Total Expenditures
Parks, recreation & culture
Debt Expenditures (3)
Capital outlay
Public works (4)
Public safety
Housing & Redevelopment
General Government
284
City of Palm Desert
Supplemental - Historical General Fund Revenues
(including Transfers In)
Last Ten Fiscal Years
FY 2022 2021 2020 2019 2018
Revenue Type:
Sales Tax 26,193,390$ 21,156,220$ 18,445,806$ 21,434,387$ 18,627,704$
Transient Occupancy Tax 22,098,939 10,760,455 11,681,583 17,250,843 17,019,034
Property Tax (3)11,703,419 11,193,276 11,101,584 11,074,207 10,777,998
Investment Earnings (1,867,595) 284,744 4,181,814 2,672,643 1,237,562
Transfer In 3,774,873 3,515,966 2,472,976 937,202 1,610,830
Franchises 3,334,555 3,066,989 3,025,984 3,078,855 3,097,521
State Subventions (1) (3)127,546 38,945 60,593 82,722 38,876
Building & Grading Permits 2,079,314 1,195,893 953,176 1,064,071 1,048,973
Reimbursements (4)530,474 1,229,484 1,375,770 1,468,351 1,388,654
Business License Tax 1,326,920 962,940 1,038,137 1,216,712 1,154,275
Timeshare Mitigation Fee 1,555,137 1,501,625 1,467,905 1,678,375 1,543,762
Plan Check Fees 616,576 480,881 468,180 619,763 691,096
Property Transfer Tax 1,197,951 1,027,833 566,468 727,978 664,822
Other Revenues (2)8,337,209 8,072,509 3,130,862 2,352,803 1,951,122
Total General Revenue 81,008,709$ 64,487,760$ 59,970,838$ 65,658,912$ 60,852,229$
FY 2017 2016 2015 2014 2013
Revenue Type:
Sales Tax 18,505,449$ 18,994,779$ 17,565,134$ 17,258,958$ 16,764,808$
Transient Occupancy Tax 15,054,259 11,252,997 10,799,680 9,855,509 9,188,981
Property Tax (3)10,157,813 10,461,595 9,710,990 9,041,428 9,529,018
Investment Earnings 644,341 725,015 416,656 405,456 126,206
Transfer In 1,472,852 1,390,258 2,179,472 1,373,786 2,127,655
Franchises 3,146,702 3,095,873 3,102,431 3,007,215 2,892,805
State Subventions (1) (3)23,101 59,317 155,049 22,089 26,691
Building & Grading Permits 1,247,390 1,216,115 1,279,706 1,695,303 1,206,935
Reimbursements (4)1,407,811 1,589,511 1,604,707 1,809,323 1,868,804
Business License Tax 1,118,183 1,269,082 1,160,207 1,169,316 1,149,551
Timeshare Mitigation Fee 1,467,028 1,500,683 1,483,158 1,333,586 1,292,859
Plan Check Fees 431,115 592,818 505,370 662,893 500,698
Property Transfer Tax 690,975 491,060 558,965 530,556 520,393
Other Revenues (2)2,185,703 2,189,063 1,713,758 1,932,009 1,961,314
Total General Revenue 57,552,722$ 54,828,166$ 52,235,283$ 50,097,427$ 49,156,718$
(1) State Subventions is any combination of motor vehicle, off-highway in-lieu, and subventions from state.
(2) Other Revenues is any combination of miscellaneous penalties and interest, permits, grants, parking bails, fees,
sales of maps and publications, vehicle and court fines, rental income, other revenues and Federal ARPA-Covid19.
(3) The State of California reprogramed motor vehicle fees, the City now receives this as property taxes.
(4) Reimbursements is a combination of RDA costs and other reimbursements, due to dissolution in February 2012 the RDA reimbursement
is limited and applies to existing projects.
285
City of Palm Desert
Supplemental Graph - Historical General Fund Revenues
(Including Transfers In)
Last Ten Fiscal Years
(1) Combined Other is any combination of transfers, franchises, state subventions*, building and grading
permits, reimbursements, business license taxes, timeshare mitigation fees, plan check fees, property
transfer taxes. It also may include any combination of miscellaneous bails, fees, fines, grants,
incomes, penalties, permits, sales and taxes.
*State Subventions is any combination of motor vehicle, off-highway in-lieu, and
subventions from state.
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
F
Y
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2
2
F
Y
2
0
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F
Y
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F
Y
2
0
1
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F
Y
2
0
1
4
F
Y
2
0
1
3
Combined Other (1)
Interest
Property Tax
Transient Occupancy Tax
Sales Tax
286
City of Palm Desert
Supplemental - Historical General Fund Expenditures
(Including Transfers Out)
Last Ten Fiscal Years
FY 2022 2021 2020 2019 2018
Expenditure:
Public Safety (1)20,288,195$ 19,326,751$ 21,415,334$ 20,975,032$ 21,088,867$
City Administration (2)12,620,102 12,990,562 11,429,468 12,521,081 11,460,325
Public Works Administration 2,265,476 1,886,402 2,457,045 2,149,715 2,333,897
Community Promotions 1,216,272 420,424 947,370 1,249,674 1,179,305
Street Maintenance 2,421,966 2,317,468 2,212,933 2,185,648 2,020,797
Building Safety 1,751,817 1,461,477 1,661,372 1,828,083 1,579,734
Street Resurfacing ----2,760
Public Works (4)1,338,520 1,165,671 1,151,447 1,250,969 1,133,007
Other Expenditures (3)18,572,299 17,384,092 18,860,388 20,826,188 13,669,533
Total Expenditures 60,474,647$ 56,952,847$ 60,135,357$ 62,986,390$ 54,468,225$
FY 2017 2016 2015 2014 2013
Expenditure:
Public Safety (1)20,424,249$ 20,151,237$ 18,784,117$ 17,306,342$ 17,002,291$
City Administration (2)8,238,228 7,971,706 7,561,255 7,413,578 7,180,519
Public Works Administration 2,637,630 2,664,871 2,645,443 2,556,967 2,528,131
Community Promotions 1,062,611 791,565 749,631 618,138 575,119
Street Maintenance 2,418,451 2,709,328 2,631,590 2,806,168 2,353,655
Building Safety 1,849,442 1,888,290 1,847,798 1,783,918 1,517,937
Street Resurfacing 25,326 1,083,919 998,463 4,466 1,179,743
Public Works (4)970,877 1,004,989 1,067,837 1,018,435 1,505,018
Other Expenditures (3)18,302,019 14,010,275 14,512,426 14,430,399 14,762,237
Total Expenditures 55,928,833$ 52,276,180$ 50,798,560$ 47,938,411$ 48,604,650$
(1) Public Safety is any combination of animal regulation, police services, community safety and traffic safety expenditures, this does not
include the cost for Fire Services. Fire Services are reported in a different fund.
(2) City Administration is any combination of community services, independent audit, City attorney, City clerk, City council,
City manager, information technology, elections, finance, general services, human resources, insurance, legal special services,
legislative advocacy and unemployment insurance expenditures.
(3) Other Expenditures is any combination of acquisitions, committees, contributions, retiree health, planning & community development,
economic development, marketing, interfund transfers, parks, recreation and culture, extraordinary loss and visitor center, capital outlay,
special item, included in the transfer out is transfer to the Fire fund for its shortfall.
(4) Public Works is a combination of curb & gutter, parking lot, auto fleet, corporate yard,
public building maintenance, Portola Community center, storm water permit.
287
City of Palm Desert
Supplemental Graph- Historical General Fund Expenditures
(Including Transfers Out)
Last Ten Fiscal Years
(1) Public Safety is any combination of animal regulation, police services, community safety and traffic safety expenditures, this does not include the cost
for Fire Services. Fire Services are reported in a different fund.
(2) City Administration is any combination of community services, independent audit, City attorney, City clerk, City council,
City manager, information technology, elections, finance, general services, human resources, insurance, legal special services,
legislative advocacy and unemployment insurance expenditures.
(3) Other Expenditures is any combination of acquisitions, committees, contributions, retiree health, planning & community development,
economic development, marketing, interfund transfers, parks, recreation and culture, extraordinary loss and visitor center, capital outlay,
special item, included in the transfer out is transfer to the Fire fund for its shortfall.
(4) Public Works is a combination of curb & gutter, parking lot, auto fleet, corporate yard,
public building maintenance, Portola Community center, storm water permit.
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
F
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F
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F
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F
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2
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1
6
F
Y
2
0
1
5
F
Y
2
0
1
4
F
Y
2
0
1
3
Other Expenditures Comb (3)
Public Works (4)
City Administration (2)
Public Safety (1)
288
City of Palm Desert
Supplemental Historical General Revenue and Expenditures Per Capita
Last Ten Fiscal Years
FY 2022 2021 2020 2019 2018
Total General Revenue (2)77,168,851$ 60,971,794$ 57,497,862$ 64,721,710$ 59,241,399$
Population (1)50,889 53,892 52,986 53,625 52,769
General Revenue Per Capita 1,516$ 1,131$ 1,085$ 1,207$ 1,123$
FY 2017 2016 2015 2014 2013
Total General Revenue (2)56,079,870$ 53,437,908$ 50,055,811$ 48,723,641$ 47,029,063$
Population (1)50,740 49,335 51,053 50,417 49,949
General Revenue Per Capita 1,105$ 1,083$ 980$ 966$ 942$
FY 2022 2021 2020 2019 2018
Total General Expenditures (2)52,730,364$ 49,481,094$ 51,498,878$ 57,900,932$ 49,992,388$
Population (1)50,889 53,892 52,986 53,625 52,769
General Expenditures Per
Capita 1,036$ 918$ 972$ 1,080$ 947$
FY 2017 2016 2015 2014 2013
Total General Expenditures (2)48,427,111$ 48,134,252$ 46,302,187$ 44,183,659$ 42,155,428$
Population (1)50,740 49,335 51,053 50,417 49,949
General Expenditures Per
Capita 954$ 976$ 907$ 876$ 844$
(1) Population figures are as of January start of fiscal year.
(2) Interfund Transfers In/Out, extraordinary loss (gain), and special item are not included in total.
Sources: Population figures from State Department of Finance, City of Palm Desert Finance Department
289
City of Palm Desert
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
Fiscal Year
Ended June 30
Residential
Property
Commercial
Industrial
Property
Institutional
Property Vacant Land Less: Tax
Exempt
Total Taxable
Assessed Value
Total Direct
Tax Rate
Estimated Actual
Taxable Value (1)
2022 12,816,062,846$ 2,919,685,840$ 67,899,671$ 254,623,765$ *-$ 16,974,917,677$ 1.00000 16,768,080,495$
2021 12,277,100,484 2,872,316,290 65,652,944 279,025,011 *- 16,413,235,941 1.00000 16,217,619,993
2020 11,781,804,552 2,771,257,791 63,343,035 300,879,417 *(45,437) 15,835,758,806 1.00000 15,636,583,844
2019 11,231,546,199 2,675,659,205 62,224,633 373,347,796 (326,679,322) 15,556,158,170 1.00000 15,045,226,485
2018 10,757,283,204 2,554,854,761 59,762,684 388,457,449 (313,754,093) 14,940,671,116 1.00000 14,445,331,683
2017 10,555,732,091 2,434,816,656 58,318,962 379,073,252 (306,174,550) 14,579,740,457 1.00000 14,095,158,994
2016 10,174,360,142 2,358,860,033 56,840,001 412,090,006 (312,620,004) 14,210,000,198 1.00000 13,743,682,041
2015 9,636,181,445 2,290,456,630 54,211,991 420,142,932 (298,165,952) 13,552,997,813 1.00000 13,086,962,905
2014 9,043,372,632 2,247,924,054 64,595,519 426,330,424 (297,139,386) 12,919,103,760 1.00000 12,453,921,285
2013 8,621,493,305 2,239,836,432 62,565,263 462,982,950 (300,313,265) 12,513,052,693 1.00000 12,064,845,537
(1) Estimated Actual Taxable Value = Net Taxable Value
* Per HDL there was an artifact change in the Riverside County Assessors data that occurred primarily between 2018 and 2019, new vs old system differences,
the few properties which are listed as having asssessed value and being non-taxable are either new to the roll or are newly non-taxable for 2019.
Notes: Property Taxes in Riverside County are subject to the State of California's Proposition 13, Jarvis-Gann Initiative which allows reappraisals of real property only
when there is a change in ownership or new construction takes place. Further, the proposition limits property assessment increase to no more than two(2%) percent
annually. Property is assessed at one hundred percent (100%) of its fair market value at the time of new construction or change in ownership.
The tax rate is one (1%) percent of the assessed value.
Source: Riverside County Assessor thru HDL Coren & Cone
290
City of Palm Desert
Historical Net Assessed Taxable Values Citywide
Graph - Assessed Valuation Growth
Last Ten Fiscal Years
Historical Major Additions
Annexations FY Retail Centers FY
Cook Street Area 88/89 Town Center Mall 83/84
Country Club #28 93/94 Desert Springs Marriott 86/87
Price Club/Costco 93/94 One Eleven Town Ctr 88/89
Palm Desert CC #29 94/95 Mervyn's Center 92/93
Palm Desert Greens 04/05 Desert Crossing 95/96
Suncrest 04/05 Lucky's/Albertson Deep Canyon 96/97
Remodel 111 Town Ctr (Best Buy)97/98
Gardens on El Paseo 98/99
Remodel Westfield Mall (Sears, Barnes & Noble) 04/05
Sears Automotive 04/05
Lowes Home Improvement 05/06
Walmart / Sam's Supercenters 05/06
Kohl's 07/08
Golfsmith Extreme 08/09
El Paseo Village 09/10
Best Buy & Ulta 11/12
Remodel Westfield Mall (Dick's/H&M/Restaurants) 12/13
PGA Tour Superstore 12/13
Total Wine & More 13/14
Tesla Motors 15/16
Source: Riverside County Assessor thru HDL Coren & Cone
-0.49%3.22%5.08%5.02%
2.56%2.48%4.15%3.93%3.72%3.39%
-5.00%
0.00%
5.00%
10.00%
15.00%
20.00%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Percent Increase in Assessed Valuation
FY 2013 to FY 2022
$-
$5,000
$10,000
$15,000
$20,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Value in Millions
Net Assessed Valuation - Historical Comparison
FY 2013 to FY 2022
291
City of Palm Desert
Supplemental FY 2022 and 2021 Breakdown of Basic 1% Property Tax Rate
Not in Redevelopment Project Area
Taxing Agency FY 2022 Rate FY 2021 Rate
County General 28.177327%28.177327%
County Free Library 2.728242%2.728242%
County Structure Fire Protection 5.873086%5.873086%
City of Palm Desert (1)0.000000%0.000000%
Desert Sands Unified School District 36.221587%36.221587%
Desert Community College 7.526714%7.526714%
Riverside County Reg. Park & Open Space 0.426231%0.426231%
Riverside County Office of Education 4.094919%4.094919%
Desert Hospital 1.996808%1.996808%
Coachella Valley Public Cemetery 0.339927%0.339927%
Coachella Valley Recreation & Park 2.071624%2.071624%
Coachella Valley Mosquito & Vector Control 1.369698%1.369698%
Coachella Valley County Water 2.736607%2.736607%
Coachella Valley County Water Imp. District 80 2.972906%2.972906%
Coachella Valley County Water Storm Water Unit 3.464324%3.464324%
General Purpose Basic 1%100.000000%100.000000%
(1) City of Palm Desert is a No-Low Property Tax City and the 7% represents what the state allocates to No-Low Property
Tax Cities.
Source: County of Riverside, Property Tax Allocation Percentages, TRA 018-041.
292
City of Palm Desert
Property Tax Rates
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
Fiscal
Year
Basic
County-wide
Levy
Total
Direct Tax
Rate
Desert Sands
Unified School
District
Desert
Community
College Dist.
Coachella
Valley Water
District
Coachella
Valley Water
District I.D. 58
2022 1.00000 1.00000 0.07500 0.03950 0.11000 0.00000
2021 1.00000 1.00000 0.07390 0.03947 0.10000 0.00000
2020 1.00000 1.00000 0.07381 0.03983 0.10000 0.00000
2019 1.00000 1.00000 0.07418 0.03978 0.10000 0.00000
2018 1.00000 1.00000 0.07251 0.04030 0.10000 0.00000
2017 1.00000 1.00000 0.08599 0.02036 0.10000 0.00000
2016 1.00000 1.00000 0.10915 0.02087 0.10000 0.00000
2015 1.00000 1.00000 0.10984 0.02325 0.10000 0.00000
2014 1.00000 1.00000 0.10954 0.01995 0.10000 0.00000
2013 1.00000 1.00000 0.11156 0.01995 0.08000 0.00000
Notes:Proposition 13 limits the ability of the city to raise the property tax rate.
Source: CalMuni Statistics Inc
City Direct Overlapping Rates
293
City of Palm Desert
Principal Property Taxpayers
Current and Nine Years Ago
2022 2013
Taxpayer Taxable
Assessed Value
Percentage of Total
City Tax Assessed
Value
Taxpayer Taxable
Assessed Value
Percentage of Total
City Tax Assessed
Value
WEA Palm Desert 164,246,466$ 0.98% WEA Palm Desert LP $141,940,644 1.17%
Donald White 155,480,305 0.92% DS Hotel 138,255,385 1.14%
Gardens on El Paseo
LLC 143,883,860 0.86%Desert Crossing II 90,540,504 0.75%
WVC Rancho Mirage Inc 131,816,187 0.78%WVC Rancho Mirage
Inc 83,371,563 0.69%
PRU Desert Crossing
LLC 105,325,793 0.63%Gardens on El Paseo
LLC 80,874,024 0.67%
CC Cimarron LP 69,995,248 0.42% Sinatra & Cook Project 53,798,432 0.44%
Bighorn Golf Club 65,461,427 0.39% Elisabeth E. Stewart 53,196,833 0.44%
First American Trust 58,809,914 0.35%Monarch Sevilla
Venture 50,833,625 0.42%
Walmart /Sams 56,318,841 0.33%Walmart Real Estate
Business Trust 47,806,227 0.40%
Segovia Operations 54,615,693 0.32% Segovia Operations 46,716,000 0.39%
Total 1,005,953,734$ 5.98%Total 787,333,237$ 6.51%
Note:The estimated property tax revenue stated above is based upon net taxable values, tax ratios and base year values that impact the revenue
calculation. As a result, parcels with the same assessed value that are assigned to different tax rate areas may contribute dissimilar amounts
of total revenue to the City and Redevelopment Agency.
Source: HdL Coren & Cone thru Riverside County Assessor 17/18 and HdL Coren & Cone thru Riverside County Assessor 08/09
294
City of Palm Desert
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal
Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30, Fiscal Year Amount of Levy Years (3)Amount (3)(4)of Levy
2013 5,398,524$ 4,913,780$ 91.02%484,744$ 5,398,524$ 100.00%
2014 5,623,740 5,048,787 89.78%574,953 5,623,740 100.00%
2015 5,911,501 5,523,658 93.44%387,843 5,911,501 100.00%
2016 6,212,993 5,943,252 95.66%269,741 6,212,993 100.00%
2017 6,731,899 6,022,566 89.46%182,652 6,205,218 92.18%
2018 6,729,952 6,553,297 97.38%173,642 6,726,940 99.96%
2019 6,867,405 6,640,656 96.70%207,894 6,848,550 99.73%
2020 7,202,939 6,502,032 90.27%211,602 6,713,634 93.21%
2021 7,332,966 6,391,062 87.16%256,431 6,647,493 90.65%
2022 8,203,212 7,930,195 96.67%273,017 8,203,212 100.00%
(1) City of Palm Desert is on the "Teeter Plan" with the County of Riverside. The first payment was
received in the fiscal year 1993/94.
(2) City of Palm Desert is a "No-Low Property Tax City". Proposition 13 rolled the tax rates back to 1973
which is when the City of Palm Desert incorporated and the Property Tax rates were zero.
Based on current state law the County allocates 7% of the 1% assessed values within the City less the
Redevelopment Agency tax increment. Fiscal Year 1992/93 was the first year to receive the No/Low taxes.
(3) Includes tax collections accrued as of June 30, 2022.
(4) Includes amounts receivable for tax year 2021-2022 along with prior receivables due for prior tax years.
Source: Riverside County Auditor Controller Office and City of Palm Desert
Collected within the
Fiscal Year of the Levy (1) (2)
Total Collections to Date
-295
City of Palm Desert
Supplemental Top 25 Sales Tax Generators
Graph - Historical Sales Tax Trends
June 30, 2022
Top 25 Sales Tax Generators (1)Primary Economic Category
AMER. BUILDERS & CONTRACTORS SUPP.BLDG. MATLS-WHSLE
APPLE INC SPECIALTY WHOLESALE STORES
ARCO-AM/PM MINI MARTS2 SERVICE STATIONS
ASHLEY FURNITURE HOME FURNISHINGS
BEST BUY STORES LP APPLIANCE / ELECTRONICS
CARMAX AUTO SUPERSTORES AUTOMOBILE DEALER
CONSOLIDATED ELECTRICAL DISTRIBUTORS SPECIALTY WHOLESALE STORES
COSTCO WHOLESALE COMPANY WHOLESALE GENERAL STORES
J.W. MARRIOTT DESERT SPRINGS ENTERTAINMENT
LEEDS & SON JEWELERS DEPARTMENT STORES
LOUIS VUITTON SPECIALTY WHOLESALE STORES
LOWE'S HOME CENTERS BLDG. MATLS-WHSLE
MACY'S DEPARTMENT STORES DEPARTMENT STORES
MOBIL SERVICE STATIONS2 SERVICE STATIONS
NORDSTROM RACK DEPARTMENT STORES
PGA TOUR SUPERSTORE MISCELLANEOUS RETAIL STORES
SAKS FIFTH AVENUE DEPARTMENT STORES
SAM'S CLUB WHOLESALE GENERAL STORES
SHELL SERVICE STATIONS2 SERVICE STATIONS
SIMPLOT SPECIALTY WHOLESALE STORES
SUPERIOR POOL PRODUCTS SPECIALTY WHOLESALE STORES
TARGET STORES DEPARTMENT STORES
TOMMY BAHAMA MISCELLANEOUS RETAIL STORES
TOTAL WINE & MORE SUPERMARKETS
WAL-MART SUPERCENTER DEPARTMENT STORES
(1) Listed in Alphabetical Order
(2) Carried over from prior year
Note : Current California law prohibits production of individual tax information as an effort not to infringe on proprietary
information, therefore confidential information which is protected by law is not disclosed.
*The State of California exchanged Sales Tax Revenue with Property taxes, this amount represents the portion of sales tax that were exchanged.
Source: SBOE Data, MuniServices LLC. In Lieu given to city from State ERAF Property Taxes, City of Palm Desert
5.9%2.9%1.8%8.1%-2.57%0.66%
15.1%
-13.9%
14.7%
23.8%
$7.0
$9.0
$11.0
$13.0
$15.0
$17.0
$19.0
$21.0
$23.0
$25.0
$27.0
20
1
3
20
1
4
20
1
5
20
1
6
20
1
7
20
1
8
20
1
9
20
2
0
20
2
1
20
2
2
Millions Sales and Use Tax Trends FY 2013 - 2022
Amounts
in Millions
% = % Change from Prior Year
$15.836 $16.764 $17.258 $17.564 $18.994 $18.505 $18.627 $21.434 $18.445 $21.156
-In Lieu *
296
City of Palm Desert
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Special Assessment/Total Percentage Total Debt
Fiscal Local Obligation Capital Primary of Total Personal Per
Year Bonds b,c,d Leases Government Income a,f Capita a,f
2013 8,920,000$ 1,751,083$ 10,671,083$ 0.44%223
2014 8,246,000 1,222,915 9,468,915 0.39%198
2015 3,302,000 e 1,435,046 4,737,046 0.19% 99
2016 3,045,000 929,860 3,974,860 0.16%83
2017 2,808,000 499,881 3,307,881 0.14%69
2018 2,658,000 1,493,330 4,151,330 0.17%87
2019 2,071,000 1,595,394 3,666,394 0.24%128
2020 1,846,000 1,145,011 2,991,011 0.23%105
2021 1,672,000 675,976 2,347,976 0.20%92
2022 1,294,000 - 1,294,000 0.04%25
Notes: Details regarding the city's outstanding debt can be found in the notes to the financial statements.
a - Personal income, population and per capita information provided by California Department of Finance,
and U.S Census Bureau and/or estimated by City Finance using 1% growth rate.
b - Special Assessment Government Activities includes Highlands Undergrounding AD No# 04-01, as of June 30, 2022 the balance was $1.082M.
c - Fiscal Year End 2009 the City issued the Energy Independence Program Limited Obligation Improvement Bonds Series 2009A (Taxable) $2.5 million to fund the
Energy Independence Loan Program. The actual Bond Issuance was for $2.015m. At June 30, 2022 the oustanding balance was $0.118M
d - The City issued $1.136 million dollars of the Energy Independence Program (AB811 Assessments) Limited Obligation Improvement Bonds (Taxable)
The special assessment collection commenced during the fiscal year 2010-2011. At June 30, 2022 the outstanding balance was $0.094M.
e - In addition the Palm Desert Financing Authority issued $5.225 million dollars of the Energy Independence Program Variable Rate Demand Lease
Revenue Bonds, Series 2009(Federally Taxable). On September 2, 2014 the bonds were called in full. As of June 30, 2017 there were no outstanding bonds.
f - Personal income and Per Capita statistic includes governmental and business type activities combined.
Governmental Activities Business Type Activities
-297
City of Palm Desert
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
General Bonded Debt Outstanding
Percentage of Actual
Special Assessment Taxable Value of Per
Bonds Property Capita
Note: There are no General Obligation Bonds from FY 2013 to FY 2022
298
SECTION 11 :
ADOPTED FINANCIAL
PLAN
299
CC, SARDA, & HA Meeting Minutes -Action Stamp June 22, 2023
38.CITY AND HOUSING AUTHORITY-APPROVAL OF RESOLUTIONS NO. 2023-020, 2023-
021, 2023-022, AND HA 116 RELATED TO THE ADOPTION OF THE FISCAL YEAR
2023/2024 FINANCIAL PLAN AND CAPITAL IMPROVEMENT PROGRAM
MOTION BY MAYOR PRO TEM QUINTANILLA, SECOND BY COUNCILMEMBER
NESTANDE, CARRIED 5-0, to:
1.Adopt Resolution No. 2023-020 approving the Financial Plan and Capital Improvement
Program (CIP) for the Fiscal Year July 1, 2023, through June 30, 2024, and authorizing
the use of General Fund reserves, to the extent needed, to cover any revenue shortfall.
2.Adopt Resolution No. 2023-021 establishing the Appropriations Limit for the Fiscal Year
2023-2024.
3.Adopt Resolution No. HA-116 approving the Palm Desert Housing Authority Financial Plan
for the Fiscal Year July 1, 2023, through June 30, 2024.
4.Adopt Resolution No. 2023-022 approving the Staffing Allocation and Salaries Resolution,
setting the FY 2023-2024 Salary Schedules, Salary Ranges and Allocated Classifications.
5.Approve Out-of-State Travel as listed in memorandum included in the staff report.
City of Palm Desert
ALL ACTIONS ARE DRAFT PENDING APPROVAL OF THE FINAL MINUTES
300
Page 1 of 5
CITY OF PALM DESERT/
PALM DESERT HOUSING AUTHORITY
STAFF REPORT
MEETING DATE: June 22, 2023
PREPARED BY: Veronica Chavez, Director of Finance
REQUEST: APPROVAL OF RESOLUTIONS RELATED TO THE ADOPTION OF THE
FISCAL YEAR 2023/2024 FINANCIAL PLAN AND CAPITAL
IMPROVEMENT PROGRAM
RECOMMENDATION:
1. Conduct a Joint Public Hearing and accept public comment on the proposed City and Housing
Authority Financial Plan including the Capital Improvement Program.
2. Adopt Resolution Approving the Financial Plan and Capital Improvement Program (CIP) for
the Fiscal Year July 1, 2023, through June 30, 2024 and authorizing the use of General Fund
reserves, to the extent needed, to cover any revenue shortfall.
3. Adopt Resolution Establishing the Appropriations Limit for the Fiscal Year 2023- 2024.
4. Adopt Resolution Approving the Palm Desert Housing Authority Financial Plan for the Fiscal
Year July 1, 2023, through June 30, 2024.
5. Adopt Resolution Approving the Staffing Allocation and Salaries Resolution, setting the FY
2023- 2024 Salary Schedules, Salary Ranges and Allocated Classifications.
6. Approve Out-of-State Travel as listed in attached memorandum.
BACKGROUND/ANALYSIS:
The Fiscal Year 2023-2024 proposed Financial Plan reflects the local economy post pandemic.
The total projected General Fund revenues are $75,554,467 and estimated expenditures are
75,353,985 resulting in an estimated surplus of $200,482.
In the event General Fund reserves are needed during the fiscal year, staff will provide the City
Council with requests for appropriations and recommendations related to which funds could be
used to fund any potential shortfalls at a future City Council meeting. On an ongoing basis, staff
will be monitoring revenues and expenditures to prior years to identify trends and will provide
updates to the City Council throughout the year.
The total proposed first year CIP for FY 2023-2024 is estimated to be $78,879,979 and includes
projects and programs identified in the 2023-2024 City Council Goals which are to be funded
from the General Fund as well as other governmental funds as noted.
In early May, the City Council held two study sessions to discuss the Capital Project priorities
and the estimated revenues and expenditures for the upcoming FY 2023-2024 Financial Plan.
Item 3B-1
301
City of Palm Desert
Adoption of FY 2023- 2024 Financial Plan and CIP
Page 2 of 5
General Fund
The General Fund is the primary fund used to finance the daily operations of the City and
includes the cost for Police, City administrative departments, Public Works, Parks, Planning,
Building and Safety, Economic Development and a portion of Fire services.
Revenues
The estimated General Fund revenues of $75,554,467 represent an increase of approximately
4.37 million (6%) over the current fiscal year’s original revenue estimate of $71,180,581. The
projected revenue reflects an increase in both property tax and transient occupancy tax (TOT).
Item 3B-2
302
City of Palm Desert
Adoption of FY 2023- 2024 Financial Plan and CIP
Page 3 of 5
Expenditures
The proposed General Fund operating expenditure budget is $75,353,985 which represents an
approximate increase of $4.17 million (6%) compared to the current fiscal year’s approved
original budget of $71,176, 429. The projected expenditures include increases in public safety
costs, personnel services and benefits, and the cost of contracts due to an increase in the
statewide minimum wage.
Overall Budget and Other Funds
The City’s Financial Plan (Exhibits 1 and 2) includes many ‘governmental funds’ other than the
General Fund. These other governmental funds include transportation, signalization, parks,
drainage, fire facility fees, housing mitigation, art in public places, childcare facilities, grant funds,
recycling, aquatic center, enterprise funds (including Desert Willow and Parkview Office
Complex), capital improvement funds, internal service funds, debt service, assessment districts,
landscape and lighting districts and housing authority funds. The monies collected and expended
from these funds are generally set aside for the purpose identified by the fund or are restricted
to specific uses. The total budget for other funds is $146,913,035.
Item 3B-3
303
City of Palm Desert
Adoption of FY 2023- 2024 Financial Plan and CIP
Page 4 of 5
Public Safety
One of the City’s largest expenditures is the estimated $43 million combined cost for public safety
services. The portion of public safety cost charged to the General Fund is the largest expenditure
from the fund and represents approximately 39% of overall General Fund expenditures.
The portion of Fire services paid from the Fire Fund is derived from structural fire tax credits
from the County fire taxes assessed by the City, reimbursements from other Cove Community
Cities for the City’s ladder truck, and emergency medical services cost recovery fees.
The following table illustrates the total public safety request and the funding sources.
Appropriations Limit Calculation
Article XIII B of the California Constitution limits local government appropriations annually. For
FY 2023- 2024, Palm Desert’s calculated limit is $173,801,207. The appropriations requested
within the FY 2023-2024 Financial Plan, subject to the limit, are well below the maximum allowed
expenditures.
Conclusion
This Financial Plan contemplates that the City will continue to contract for services in its efforts
to be fiscally prudent and constrain ongoing costs. Staff will continue to look for areas where
contracting would be a cost savings option or operationally more efficient as well as continue to
reach out to our contract partners to see where costs can be minimized.
During the year, the City Manager may authorize intra- and inter-departmental adjustments as
well as intra- and inter-fund adjustments, to meet City needs, adjust staffing, and be responsive
to the timing of projects, provided such adjustments do not exceed the approved total budget
including any approved appropriations throughout the year. Further, on an ongoing basis staff
will be monitoring revenues and expenditures and will report any new information or needed
modifications to the City Council throughout the year.
Staff recommends the approval of the City’s and Housing Authority’s FY 2023-2024 Financial
Plan and Capital Improvement Program as presented, as well as the use of reserves to cover
any revenue shortfall. To the extent that General Fund reserves are needed at the end of the
Public Safety Total Request General Fund Fire Fund
Police Services 21,439,523 21,439,523
Community Safety 135,000 135,000
Homelessness Services*353,000 353,000
Fire Services 21,189,662 4,600,000 16,589,662
Total Public Safety 43,117,185$ 26,527,523$ 16,589,662$
Grant funds will cover $250,000
Distribution
Item 3B-4
304
City of Palm Desert
Adoption of FY 2023- 2024 Financial Plan and CIP
Page 5 of 5
fiscal year to balance a shortfall, staff will provide the City Council with recommendations related
to which reserve categories could be used at a future City Council meeting.
FINANCIAL IMPACT
The 2023- 2024 Financial Plan, as presented, results in a revenue surplus of $200,382 and
includes a request, if needed, to use General Fund Reserves, to meet the City’s anticipated
project schedule.
REVIEWED BY:
Finance Director: Veronica Chavez
Assistant City Manager: Chris Escobedo
City Manager: Todd Hileman
ATTACHMENTS:
1. Resolution Approving 2023- 2024 Financial Plan and Capital Improvement Program
2. Resolution Establishing 2023-2024 Appropriations Limit
3. Resolution Approving the 2023-2024 Housing Authority Financial Plan
4. Resolution Approving 2023- 2024 Staff Allocation Plan and Salary Table
5. Out-of-State Travel Memo
Item 3B-5
305
RESOLUTION NO. 2023-020
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, ADOPTING THE FINANCIAL PLAN FOR
THE FISCAL YEAR JULY 1, 2023 THROUGH JUNE 30, 2024 AND
CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEARS
2023/2024 THROUGH 2026/2027
WHEREAS, the City Council has received and considered the proposed Financial
Plan and Capital Improvement Program submitted by the City Manager on June 22,
2023; and
WHEREAS, following notice duly given, the City Council held a public hearing on
the proposed Financial Plan.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PALM DESERT,
CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. The amounts shown on Exhibit A, "Estimated Revenues",
are hereby accepted as the Estimated Revenues for FY 2023/2024 for each fund
and revenue source.
SECTION 2. The amounts shown on Exhibit B, "Appropriations", are
hereby appropriated to the departments and activities indicated. The City Manager, or
his duly appointed representative, will have the authority to adjust intra- and inter-
departmental budgeted line items, as well as inter-fund transfers to facilitate
approved projects, provided such adjustments do not exceed the total approved
budget, including any additional approved appropriations. If the need arises during
the fiscal year, requests f o r additional appropriations will require approval by the
City Council.
SECTION 3. The amounts shown on Exhibit C, "Carryovers”, are
hereby accepted as continuing appropriations t o FY 2023/2024. The amounts
included in this exhibit include all unexpended amounts including purchase
orders and contracts encumbered on or before June 30, 2023.
SECTION 4. The City Manager and his designee are hereby authorized,
jointly and severally, to utilize General Fund reserves, to the extent needed, to
cover any revenue shortfall between revenues and appropriations and to do all
things which they deem necessary and proper in order to effectuate the purposes of
this Resolution and the transactions contemplated hereby; and any such actions
previously taken by such officers are hereby ratified, confirmed and approved.
SECTION 5. That the City Clerk shall certify to the passage and adoption of
this resolution and enter it into the book of original resolutions.
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
306
ADOPTED ON JUNE 22, 2023.
KATHLEEN KELLY, MAYOR
ATTEST:
ANTHONY J. MEJIA, CITY CLERK
CITY OF PALM DESERT, CALIFORNIA
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify
that Resolution No. 2023-020 is a full, true, and correct copy, and was duly adopted
at a regular meeting of the City Council of the City of Palm Desert on June 22, 2023,
by the following vote:
AYES: HARNIK, NESTANDE, QUINTANILLA, TRUBEE, AND KELLY
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ______________.
ANTHONY J. MEJIA
CITY CLERK
Resolution No. 2023-020 Page 2
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
7/3/2023
307
EXHIBIT A
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21/22 FY 22/23 FY 22/23 FY 23/24
General Fund (110):
1. Sales tax 26,193,390 25,673,460 26,623,447 26,623,447
2. Transient occupancy tax includes Short Term Rentals *22,098,939 17,815,000 23,486,774 21,005,000
3. Property tax Secured & Unsecured & SARDA Tax Increment 8,203,212 8,004,029 8,569,988 8,746,728
4. Franchises (Cable/Gas/Electric/Waste)3,334,555 3,150,000 3,152,061 3,200,000
5. Timeshare mitigation fee 1,555,137 1,584,000 1,711,324 1,711,324
6. Business license tax 1,326,920 1,200,000 1,310,235 1,300,000
7. Transfers in (AIPP, Traffic Safety, Parkview, Housing, Cannabis)3,774,873 2,809,700 1,624,700 1,852,700
8. Permits/Fess 4,737,081 3,896,392 4,887,061 3,296,768
9. State payments (VLF, Parking Bail, MV Iieu)4,831,947 4,834,000 5,098,448 5,029,000
10. Interest & Rental (1,699,423) 805,000 1,040,000 871,000
11. Reimbursements/Other revenues 6,516,852 2,201,000 2,530,059 1,918,500
Totals General Fund 80,873,485 71,972,581 80,034,097 75,554,467
Fire Tax Fund (230):
1. Structural Fire Tax 7,889,982 6,519,410 9,169,242 9,169,242
2. Prop. A. Fire Tax 2,140,682 2,400,000 2,448,864 2,400,000
3. Reimbursements (Indian Wells & Rancho Mirage share of Ladder Truck, EMS Charges & Others)3,698,026 3,410,000 3,300,000 4,100,000
4. Interest Income 35,596 15,000 40,000 20,000
5. Transfers In fm General Fund 3,800,000 4,000,000 4,600,000 4,600,000
6. Fire Reserves - 39,090 - -
Totals Fire Tax Fund 17,564,286 16,383,500 19,558,106 20,289,242
TOTAL REVENUE FIRE AND GENERAL FUND 98,437,771 88,356,081 99,592,203 95,843,709
Includes gross TOT received from operators. TOT rebates are reported as expenditures.
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
Estimated Revenues
Page 1
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
308
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21/22 FY 22/23 FY 22/23 FY 23/24
Gas Tax Fund (211):
1. Gas Tax & Reimbursments 3,064,894 2,392,339 2,700,000 2,716,001
2. Interest 22,164 20,000 20,000 14,560
Total Gas Tax Fund 3,087,058 2,412,339 2,720,000 2,730,561
Traffic Safety Fund (210):
1. Vehicle Fines 2,099 2,500 2,650 2,700
2. Interest - - - -
Total Traffic Safety Fund 2,099 2,500 2,650 2,700
Measure A Fund (213):
1. Sales Tax 3,505,628 2,415,000 2,000,000 3,263,000
2. Reimbursements/Intergovernmental 2,924,394 500,000 -1,663,000
3. Interest 47,100 100,000 13,000 100,000
Total Measure A Fund 6,477,122 3,015,000 2,013,000 5,026,000
Housing Mitigation Fund (214):
1. Development Fee 85,098 68,600 55,000 64,000
2. Other Revenue (Loan /Note Receivable)- - 38,500 -
2. Interest 8,224 15,000 60,000 8,000
Total Housing Mitigation Fund:93,322 83,600 153,500 72,000
CDBG Block Grant Fund (220):
1. CDBG Block Grant 738,033 418,663 185,000 418,663
2. Reimbursements(Program Income)10,997 - - -
3. Interest 249 100 100 100
Total CDBG Fund 749,279 418,763 185,100 418,763
PLHA Permanent Local Housing Allocation Grant (225):
1. Permanent Local Housing Allocation Grant - - 226,000 250,000
2. Reimbursements(Program Income)- - - -
3. Interest - - - -
Total PLHA Fund - - 226,000 250,000
Child Care Program (228)
1. Child Care Fee 66,213 56,800 70,000 90,000
2. Interest 3,742 9,000 12,000 4,000
Total Child Care Fund 69,955 65,800 82,000 94,000
Public Safety Grant Fund (229):
1. Federal Grants - - - -
2. State Grants 134,814 200,000 425,160 200,000
3. Interest/Other Reimbursements 1,451 500 500 500
Total Public Safety Grant Fund 136,265 200,500 425,660 200,500
Estimated Revenues
Page 2
EXHIBIT A
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
309
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21/22 FY 22/23 FY 22/23 FY 23/24
New Construction Tax Fund (231):
1. Development Fee 121,564 307,400 360,000 414,200
2. Interest/Other Reimbursement 5,146,568 2,095,000 3,724,900 3,732,907
Total New Construction Fund 5,268,132 2,402,400 4,084,900 4,147,107
Drainage Facility Fund (232):
1. Development Fee 61,455 60,000 135,000 70,000
2. Reimbursements - - - -
3. Interest 1,683 3,000 12,500 2,500
Total Drainage Facility Fund 63,138 63,000 147,500 72,500
Park & Recreation Fund (233):
1. Reimbursements/Fee 10,443 25,000 75,000 175,000
2. Interest / Other Reimbursement 3,424 3,000 30,000 3,000
Total Park & Recreation Fund 13,867 28,000 105,000 178,000
Signalization Fund (234):
1. Development Fee 18,467 25,000 71,000 20,000
2. Reimbursements Federal Grant - - - -
3. Interest 972 500 7,300 500
Total Signalization Fund 19,439 25,500 78,300 20,500
Fire Facilities Fund (235):
1. Development Fee 45,624 39,400 210,000 116,100
2. Interest 2,977 7,000 22,650 7,000
Total Fire Facilities Fund 48,601 46,400 232,650 123,100
Waste Recycling Fund (236):
1. Reimbursements 442,264 275,000 200,000 484,130
2.. Interest/Transer In 6,339 7,000 50,000 15,000
Total Waste Recycling Fund 448,603 282,000 250,000 499,130
Energy Independence Program (237):
1. Special Assessments 167,154 350,000 130,000 300,000
2. Reimbursements - - - -
3. Interest 20,872 7,000 1,100 5,000
Total Energy Independence Program Fund 188,026 357,000 131,100 305,000
Estimated Revenues
Page 3
EXHIBIT A
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
310
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21/22 FY 22/23 FY 22/23 FY 23/24
Air Quality Management Fund (238):
1. Air Quality Fee 69,188 73,400 55,000 73,400
2. Interest / Other Reimbursement 54 50 100 50
Total Air Quality Fund 69,242 73,450 55,100 73,450
Cannabis Compliance Fund (243):
1. Cannabis Compliance Permit Fee - - - -
2. Cannabis Taxes 3,680,073 2,804,800 2,033,000 1,210,000
3. Interest - - - -
Total Cannabis Compliance Fund 3,680,073 2,804,800 2,033,000 1,210,000
Art in Public Places Fund (436):
1. Development Fee 239,079 103,700 405,000 328,275
2. Interest / Other Reimbursement 2,444 5,000 25,000 400
3. Insurance Reimbursement 164,790
Total AIPP Fund 241,523 108,700 430,000 493,465
Golf Course Maint/Improv Fund (441):
1. Time Share Mitigation & Amenity Fees 2,392,621 2,472,369 2,587,864 2,587,865
2. Interest / Other Reimbursement 30,911 30,000 187,350 30,000
Total Golf Course Maint. Fund 2,423,532 2,502,369 2,775,214 2,617,865
Aquatic Center Fund (242):
1. Aquatic Fees 313,983 875,000 426,000 648,000
2. Transfer In (General Fund)1,026,000 1,400,500 2,000,000 2,976,250
3. Interest 11,502 3,000 2,000 16,000
Total Aquatic Center 1,351,485 2,278,500 2,428,000 3,640,250
Compensation Benefits Fund (577):
1. Contribution - - - -
2. Interest 4,157 10,000 50,000 10,000
3. Interfund Transfer In 325,462 200,000 280,000 250,000
Total Compensation Benefits Fund 329,619 210,000 330,000 260,000
Retiree Health Fund (576):
1. Contribution - - - -
2. Interest 3,268 10,000 42,000 10,000
3. Interfund Transfer In 936,802 969,935 26,530 744,824
Total Retiree Health Fund 940,070 979,935 68,530 754,824
Estimated Revenues
Page 4
EXHIBIT A
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
311
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21/22 FY 22/23 FY 22/23 FY 23/24
El Paseo Merchant Fund (271):
1. El Paseo Merchant Fee(Business License) & Interest 216,752 250,000 250,000 250,000
Total El Paseo Fund 216,752 250,000 250,000 250,000
Capital Improvement Fund (400):
1. State, Federal, CVAG Reimb.,Other Rev.- - 50,000 -
2. Interest 302,404 10,000 167,813 10,000
3. Interfund Transfer In 400,000 - 13,521,696 200,000
Total Capital Improvement Fund 702,404 10,000 13,739,509 210,000
CP Parks Fund (430):
1. Reimbursements - - - -
2. Interest 268 100 200 100
Total Parks Fund 268 100 200 100
CP Drainage Fund (420):
1. Interest/ Reimbursements 4,394 5,000 35,000 20,000
Total Drainage Fund 4,394 5,000 35,000 20,000
CP Signal Fund (440):
1. Reimbursements - - - -
2. Interest 239 100 2,000 300
Total Signal Fund 239 100 2,000 300
CP Library Fund (452):
1. General Fund Transfers In (County using former RDA pass through monies)1,469 - 11,000 -
Total Library Fund 1,469 - 11,000 -
Building Maintenance Fund (450):
1. General Fund Transfer In - - 1,170,000 -
2. Interest 5,888 20,000 45,000 5,000
Total Building Maintenance Fund 5,888 20,000 1,215,000 5,000
Economic Development Fund (425):
1. Interest, Rent, Transfers & Reimbursments 1,177,100 928,968 147,360 89,543
Total Economic Development Fund 1,177,100 928,968 147,360 89,543
Capital Bond Fund (451):
1. Interest, Rent & Reimbursments 20,500 20,000 2,820,000 250,000
Total Capital Bond Fund 20,500 20,000 2,820,000 250,000
Estimated Revenues
Page 5
EXHIBIT A
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
312
Actual
Adjusted
Budget Projected Budget
CATEGORY / FUND FY 21/22 FY 22/23 FY 22/23 FY 23/24
Debt Service Funds (Various 300's)
1. Transfer In/Taxes/Interest 4,929,261 4,095,623 3,500,000 3,315,542
Total Debt Service Funds 4,929,261 4,095,623 3,500,000 3,315,542
Parkview Office Complex Fund (510):
1. Rent/Leases of Buildings 1,291,020 1,226,000 1,250,000 1,250,000
2. Other Revenues - - - -
3. Interest 18,823 57,000 125,000 48,000
Total Parkview Office Fund 1,309,843 1,283,000 1,375,000 1,298,000
Equipment Replacement Funds (530):
1. General & Fire Fund Transfer In 718,948 600,000 860,000 -
2. Interest 16,750 20,000 167,000 20,000
3. Reimbursements/Other Revenues 869,168 - - -
Total Equip. Replacement Fund 1,604,866 620,000 1,027,000 20,000
Landscape & Lighting Districts (272299):
1. Transfer In 131,343 110,000 110,000 110,000
2. Taxes 314,410 328,197 330,000 328,197
3. Interest 8,296 - - -
Total Landscape & Lighting 454,049 438,197 440,000 438,197
Business Improvement Districts (272299):
1. Taxes 576,554 567,278 567,278 567,278
2. Interest/Transfers 20,238 7,000 7,000 7,000
Total Business Improvement 596,792 574,278 574,278 574,278
Desert Willow Golf Fund (520521):
1. Golf Course 9,506,088 8,822,261 11,673,128 11,742,254
2 Resturant Revenue 2,181,902 2,977,239 4,492,967 4,542,220
3. Interest 1,460 1,634 40,205 53,040
Total Desert Willow Fund 11,689,450 11,801,134 16,206,300 16,337,514
Housing Fund (870):
1. Transfers In & Interest 243,032 284,100 439,500 504,922
Total Housing Fund 243,032 284,100 439,500 504,922
TOTAL ALL CITY FUNDS (Excl. Housing Authority & Housing Asset Funds)147,094,528 127,047,137 160,331,554 142,346,820
Estimated Revenues
Page 6
EXHIBIT A
CITY OF PALM DESERT
Fiscal Year 2023-24
Estimated Revenues
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
313
Department
FY 2023-2024
Proposed Budget
4110 City Council 310,856
4111 City Clerk 1,098,834
4112 Legislative Advocacy 40,845
4114 Elections 317,500
4120 - 4121 Legal 631,808
4130 City Manager 1,371,083
4134 Capital Projects 1,761,809
4150 Finance and Audit 2,533,261
4154 Human Resources 914,392
4159 General Services 5,791,317
4190 Information Technology 2,369,979
4191 Unemployment Insurance 10,000
4192 Insurance 1,149,000
4199 Interfund Transfers 8,906,074
4210 Police Services 21,519,523
4211 Community Safety 135,000
4212 Homelessness Service 353,000
4230 Animal Regulation 362,000
4250 Traffic 1,247,105
4300 Public Works 1,748,112
4310 Streets 2,363,505
4311 Street Resurfacing -
4312 ADA Improvements 25,000
4313 Parking Lot Improvements 200,000
4314 Street Resurfacing -
4315 Street Resurfacing -
4330 Corp Yard 225,200
4331 Fleet 337,500
4340 Building Maint 1,334,051
4344 Portola Community Ctr 194,500
4396 NPDES 85,000
4416 Community Promotions 504,700
4417 Marketing 1,963,471
4419 Visitor Services 12,930
4420 Building and Safety 1,505,143
4421 Permit Center 589,439
4422 Code Enforcement 847,877
4430 Economic Development 1,848,981
4470 Community Development 2,693,078
4610 Parks and Recreation 1,971,200
4611 Park Maintenance 1,289,500
4614 Landscape Services 3,048,691
4618 Citywide Park Imps 120,000
4674 Civic Center Park Imps 30,000
4800 Contributions 1,592,721
4950 Property Acquisition -
Total General Fund 75,353,985
City of Palm Desert
General Fund Summary by Department
Fiscal Year 2023/2024
EXHIBIT B
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
314
Appropriations
FUND
NUMBER FUND NAME
FY 2023-2024
Appropriations
210 Traffic Safety 2,700
211 Gas Tax 2,205,000
213 Measure A 14,159,925
214 Housing Mitigation Fee 404,500
220 Community Development Block Grant 393,904
225 Permanent Local Housing Allocation Grant 250,000
228 Child Care Program -
229 Public Safety Police Grant 234,000
230 Prop. A Fire Tax 24,803,162
231 New Construction Tax 500,000
232 Drainage 263,138
233 Park and Recreation -
234 Traffic Signal 235,075
235 Fire Facilities 645,600
236 Waste Recycling 516,180
237 Energy Independence Program 228,480
238 Air Quality Management 78,830
242 Aquatic Center 3,890,250
243 Cannabis Compliance Fund 1,200,000
400 Capital Improvement Fund 13,380,578
420 CIP - Drainage 3,200,000
425 Economic Development 730,552
430 CIP - Park and Recreation -
436 Art in Public Places 694,370
440 CIP - Traffic Signal -
441 Golf Course Capital Management 1,850,000
450 Building Maintenance 1,950,000
451 Property Management/Capital Bonds 32,077,730
452 Library Administration -
870 Housing Set Aside Fund 504,922
104,398,896
303 Assessment Dist 84-1 -
304 Assessment Dist 87-1 188,669
306 Assessment Dist 92-1 121,231
307 Assessment Dist 91-4 Bighorn -
308 Assessment Dist 94-2 Sunterrace/Varner 101,978
Fiscal Year 2023-2024
CITY OF PALM DESERT
Special and Capital Projects Funds
Debt Service Funds
EXHIBIT B
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
315
Appropriations
FUND
NUMBER FUND NAME
FY 2023-2024
Appropriations
Fiscal Year 2023-2024
CITY OF PALM DESERT
309 Assessment Dist 94-3 Merano -
311 Assessment Dist 98-1 Canyons of Bighorn -
312 Assessment Dist 01-1 Silver Spur 167,563
314 Assessment Dist Highlands 119,393
315 Assessment Dist Section 29 1,481,900
351 Assessment Dist 91-1 Indian Ridge 1,173,458
353 Assessment Dist CFD University Park 507,050
354 Assessment Dist CFD University Park 2021 917,575
391 Palm Desert Finance Authority 153,763
4,932,580
271 El Paseo Merchants 250,000
272-299 Landscape & Lighting Zones 557,598
277, 282, 289 Business Improvement District 1,267,764
2,075,362
510 Parkview Office Complex 4,113,300
520 Desert Willow Golf Course 11,056,646
521 PD Recreational Facilities Corporation 4,706,266
530 Equipment Replacement 2,173,562
576 Retiree Health 752,574
577 Compensation Benefits 250,000
23,052,348
Total Funds Excluding General & Housing 134,459,186
General Fund Total 75,353,985
Housing Funds Total 12,453,849
Total General & Housing Funds 87,807,834
Total Expenditures 222,267,020
Special Assessment Funds
Enterprise and Internal Service Funds
EXHIBIT B
DocuSign Envelope ID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
316
Type Project Name Funding Source Account No.
2022/23
Carryover*
2023/24
Year 1
2024/25
Year 2
2025/26
Year 3
2026/27
Year 4
2027/28
Year 5 Total
New Ambulance Purchase/Remounts Equipment Replacement 5304220-4403000 208,000 - 235,000 - - 443,000
New Artwork for New Visitor Center (Discover Palm Desert)AIPP 4364650-4400100 25,000 - -- - 25,000
New Artwork for Phase 2 of the Haystack Road Traffic Calming Project AIPP 4364650-4400100 50,000 - -- - 50,000
New Artwork for Phase 2 of the PD Link Project AIPP 4364650-4400100 50,000 50,000 50,000 - - 150,000
New Artwork for Phase 2 of the San Pablo Corridor Project AIPP 4364650-4400100 200,000 - - - - 200,000
New Cahuilla Hills Park Shade Structure General 1104618-4400100 - 900,000 - - - 900,000
New City Hall Charging Stations Equipment Replacement 5304310-4404500 75,000 350,000 425,000
New Civic Center Irrigation Pump Replacement Cap Improvement Fund 4004674-4400100 750,000 750,000
New Civic Center Park Dog Park Improvements Cap Improvement Fund 4004674-4400100 450,000 450,000
New Community Gardens Box Renovation Cap Improvement Fund 4004618-4400100 100,000 - - - - 100,000
New Concrete Truck Equipment Replacement 5304310-4403000 100,000 100,000
New CV Link Enhancements New Construction Tax 2314670-5000202 500,000 - - - - 500,000
New Desert Recreation District Building Improvements Capital Bond Fund 4514164-4400100 12,500,000 - - - - 12,500,000
New Development Services Office Space Improvements - Phase 2 Unfunded N/A 5,000,000 - - - 5,000,000
New Development Services Office Space Improvements - Phase 3 Unfunded N/A 4,000,000 4,000,000
New Dump Trailer Equipment Replacement 5304310-4403000 20,000 20,000
New EV Carpools Equipment Replacement 5304310-4403000 150,000 150,000
New Facilities Maintenance Master Plan Building Maint 4504164-4309000 100,000 - - - - 100,000
New Freedom Park Shade Replacements Cap Improvement Fund 4004618-4400100 100,000 100,000
New Graffiti Truck Equipment Replacement 5304310-4403000 110,000 110,000
New Hovley Soccer Park Improvements Cap Improvement Fund 4004618-4400100 450,000 450,000
New Mini Excavator Equipment Replacement 5304310-4403000 60,000 60,000
New North Sphere Community Park - Future Improvements Capital Bond Fund 4514618-5000913 150,000 150,000
New North Sphere Community Park - Future Improvements Unfunded N/A 5,000,000 5,000,000 - - 10,000,000
New North Sphere Regional Park - Future Improvements Unfunded N/A 15,000,000 15,000,000 30,000,000
New Paramedic Squad Equipment Replacement 5304220-4403000 - - - - - -
New Portola Community Center Renovations Building Maint 4504439-4400100 100,000 - - - - 100,000
New Stryker Gurneys Equipment Replacement 5304220-4403000 126,000 - - - - 126,000
New Utility Golf Cart Equipment Replacement 5304310-4403000 40,000 40,000
New Vitalia Way and Gerald Ford Drive Traffic Signal Improvements Measure A 2134385-5000911 750,000 - - - - 750,000
Cont.Artists Center at Galen Improvements Building Maint 4504164-4388500 450,000 75,000 - - - 525,000
Cont.Artwork for Phase 1 of the San Pablo Corridor Project AIPP 4364650-4400100 266,714 - - - 266,714
Cont.Bump n Grind Trailhead New Prefabricated Restroom Cap Improvement Fund 4004618-4400100 223,982 - - - - - 223,982
Cont.Catch Basin and Inlet Modifications Drainage Facility 4204314-4332000 80,000 - - - - - 80,000
Cont.Catch Basin and Inlet Modifications Drainage Facility 4204370-4400100 25,000 - - - - - 25,000
Cont.City Childcare Facility Childcare Program 2284800-4400100 684,000 - - - - - 684,000
Cont.City Hall Roof Improvements Building Maint 4504161-4400100 250,000 150,000 150,000 550,000
Cont.Citywide Wayfinding Signage Measure A 2134300-5000910 - 250,000 250,000 500,000
Cont.Civic Center Photovoltaic Building Maint 4504161-4400100 250,000 250,000
Cont.Clubhouse Equipment Various Desert Willow 5204195-4809200 94,000 128,500 80,683 117,937 94,104 111,191 626,415
City of Palm Desert
Capital Improvement Funds Program
FY 2023-2024 Summary
6/9/2023
1:36 PM
Updated CIP List by Type and Fund 6.9.23.xlsx
CIP Summary Sheet
EXHIBITCDocuSignEnvelopeID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
317
Type Project Name Funding Source Account No.
2022/23
Carryover*
2023/24
Year 1
2024/25
Year 2
2025/26
Year 3
2026/27
Year 4
2027/28
Year 5 Total
Cont.Corporate Yard Generator Equipment Replacement 5304310-4404500 125,000 - - - - - 125,000
Cont.Course & Ground Leases - Principal Only Desert Willow 5200000-2341001 74,859 396,691 406,722 417,008 427,553 144,907 1,867,740
Cont.Course and Ground Equipment Desert Willow 5204195-4809200 79,500 - - - - - 79,500
Cont.CV Link Hovley Connector New Construction Tax 2314670-5000202 - 3,500,000 - - - 3,500,000
Cont.Desert Surf Capital Bond Fund 4514430-5000203 - - - - -
Cont.Desert Willow Perimeter Landscape and Lighting Rehabilitation (Re Golf Capital 4414195-4809200 300,000 1,200,000 - - - - 1,500,000
Cont.Development Services Office Space Improvements - Phase 1 Building Maint 4504164-4400100 - - - - - -
Cont.Economic Development Business Enhancements Economic Development 4254430-4387500 650,000 - - - - - 650,000
Cont.El Paseo Mid-Block Crossing Capital Bond Fund 4514679-5000102 250,000 250,000 - - - - 500,000
Cont.El Paseo Mid-Block Crossing Measure A 2134311-4332000 750,000 1,000,000 - - - 1,750,000
Cont.Fire Cliff - Golf Course Improvements Golf Capital 4414195-4809200 20,000 2,760,000 - 50,000 40,000 2,870,000
Cont.Fire Station 102 Fire Station Fire Facilities 2354270-4400100 1,151,512 645,600 - - - - 1,797,112
Cont.Fire Station 102 Fire Station Fire Fund 2304220-4400100 3,400,000 3,400,000
Cont.Fire Station 102 Fire Station PA2 Capital Bond Fund 4514270-4400100 3,000,000 3,000,000
Cont.Fire Station 102 Fire Station PA4 Capital Bond Fund 4514270-4400100 15,677,730 15,677,730
Cont.Fire Station 33 Fuel Tank Shade Structure Fire Fund 2304220-4400100 100,000 - - - - - 100,000
Cont.Fire Station 71 Tenant Improvements Fire Fund 2304220-4400100 300,000 300,000 300,000 300,000 300,000 300,000 1,800,000
Cont.Freedom Park Sculpture Repairs AIPP 4364650-4400100 188,390 - - - - - 188,390
Cont.Geodetic Survey Control Network Cap Improvement Fund 4004300-4309000 - - 80,000 - - 80,000
Cont.Golf Cart Leases - Principal Only Desert Willow 5200000-2341001 112,568 470,392 482,287 494,483 251,911 - 1,811,641
Cont.Golf Course Pump & Motor Upgrades Desert Willow 5204195-4809200 37,000 37,000
Cont.Haystack Channel Rehabilitation Drainage Facility 4204370-5000454 3,200,000 - - - - 3,200,000
Cont.Haystack Road Traffic Calming Improvements Measure A 2134565-5000909 1,000,000 - - - - - 1,000,000
Cont.Henderson Building Improvements Building Maint 4504164-4400100 250,000 270,000 - - - 520,000
Cont.Homme Adams Park New Prefabricated Restroom Cap Improvement Fund 4004618-4400100 150,000 - - - - 150,000
Cont.Invest- Palm Desert Economic Development 4254430-4393000 31,475 - - - - - 31,475
Cont.Ladder Truck 33 Equipment Equipment Replacement 5304220-4403000 500,000 - - - - - 500,000
Cont.Living Desert Program Contribution Cap Improvement Fund 4004800-4389800 - - - -
Cont.Lupine Plaza Cap Improvement Fund 4004430-5000912 3,000,000 3,000,000
Cont.Market Place Drive and Cook Street Traffic Signal Improvements Measure A 2134385-5000911 150,000 364,925 - - - - 514,925
Cont.Market Place Drive and Cook Street Traffic Signal Improvements Traffic Signal 2344250-4400100 225,000 235,075 - - - - 460,075
Cont.McCallum Theater Program Contribution Cap Improvement Fund 4004800-4389800 200,000 - - - - 200,000
Cont.Mountain View - Golf Course Improvements Golf Capital 4414195-4809200 20,000 - - - 250,000 3,500,000 3,770,000
Cont.New Visitor Center - Discover Palm Desert Cap Improvement Fund 4004419-4400100 -
Cont.New Visitor Center - Discover Palm Desert Capital Bond Fund 4514419-4400100 1,071,300 - - - - - 1,071,300
Cont.Palm Desert Aquatic Center Aquatic Fund 2424549-4400100 1,250,000 2,750,000 1,040,000 170,000 - 5,210,000
Cont.Palma Village Park Improvements Cap Improvement Fund 4004618-4400100 220,000 220,000
Cont.Palma Village Park Improvements CDBG 2204649-4400100 212,000 100,000 - - - - 312,000
Cont.Parking Lot Rehabilitation and Maintenance Golf Capital 4414195-4809200 40,000 - - - - 40,000
Cont.Parking Lot Rehabilitation and Maintenance OC Enterprise Funds 5104195-4332000 20,000 - - - - 20,000
Cont.Parkview Office Complex - Facility Improvements OC Enterprise Funds 5104361-4400100 1,388,624 2,250,000 - - - 1,500,000 5,138,624
Cont.PD Link Measure A 2134670-5000202 4,050,000 3,460,000 250,000 250,000 250,000 8,260,000
Cont.PDHA Replacement Expenditures Housing Authority 8714195-4331100 2,852,840 - - - 2,852,840
6/9/2023
1:36 PM
Updated CIP List by Type and Fund 6.9.23.xlsx
CIP Summary Sheet
EXHIBITCDocuSignEnvelopeID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
318
Type Project Name Funding Source Account No.
2022/23
Carryover*
2023/24
Year 1
2024/25
Year 2
2025/26
Year 3
2026/27
Year 4
2027/28
Year 5 Total
Cont.Portola Community Center Renovations Cap Improvement Fund 4004439-4391503 - 50,000 - - - 50,000
Cont.President's Plaza East & West Parking Lot Rehabilitation Cap Improvement Fund 4004692-4400100 150,423 - - - - 150,423
Cont.Roadway Safety Improvements Measure A 2134317-5000908 1,180,954 - - - - - 1,180,954
Cont.Safe Routes to Schools Plan Measure A 2134300-5000910 250,000 670,000 - - - - 920,000
Cont.Section 29 and Gerald Ford Drive Regional Detention Basins Improv BAD No. 1 2894374-5000455 2,200,000 - - - - 2,200,000
Cont.Section 29 and Gerald Ford Drive Regional Detention Basins Improv Drainage 2324370-5000455 236,862 263,138 - - - - 500,000
Cont.Technology Drive Extension to Gerald Ford Drive General 1104311-4332000 300,000 - - - - 300,000
Cont.Undergrounding Utilities Cap Improvement Fund 4004256-4400100 75,155 - - - - 75,155
Cont.Undergrounding Utilities Capital Bond Fund 4514256-4400100 - 750,000 - - - 750,000
Cont.University Dog Park Fence Replacement Cap Improvement Fund 4004618-4400100 200,000 - - - - 200,000
Annual ADA Curb Ramp Modifications General 1104312-4332000 25,000 25,000 25,000 25,000 25,000 125,000
Annual ADA Curb Ramp Modifications Measure A 2134312-4400100 50,000 50,000 50,000 50,000 50,000 250,000
Annual Assessment District Annual R/M 84-1 Fund 3034311-4332000 24,511 - 24,511
Annual Assessment District Annual R/M 87-1 Fund 3044311-4332000 188,669 - - 188,669
Annual Assessment District Annual R/M 91-1 Fund 3514311-4332000 1,173,458 - - - - 1,173,458
Annual Assessment District Annual R/M 92-1 Fund 3064311-4332000 121,231 - - - - 121,231
Annual Assessment District Annual R/M 94-1 Fund 3074311-4332000 - 324,833 - 324,833
Annual Assessment District Annual R/M 94-2 Fund 3084311-4332000 101,978 - - 101,978
Annual Bike Lane Striping Measure A 2134633-5000204 - 150,000 - 150,000 150,000 450,000
Annual Bridge Inspection & Repair Program Measure A 2134359-4400100 320,000 1,000,000 700,000 2,000,000 300,000 300,000 4,620,000
Annual Catch Basin and Inlet Modifications Gas Tax 2114311-4332000 105,000 105,000 105,000 105,000 105,000 525,000
Annual Citywide Pavement Condition Evaluation Gas Tax 2114311-4391505 100,000 250,000 105,000 110,000 110,000 675,000
Annual Citywide Street Striping and Lane Improvements Measure A 2134315-4332000 300,000 200,000 200,000 200,000 200,000 1,100,000
Annual Civic Center Complex Improvements Building Maint 4504161-4400100 350,000 350,000 250,000 250,000 250,000 1,450,000
Annual Clubhouse Equipment Various Golf Capital 4414195-4809200 85,000 75,000 - 135,000 - - 295,000
Annual Clubhouse Improvements-Roofing and Others Golf Capital 4414195-4809200 70,000 192,000 105,000 55,000 120,000 150,000 692,000
Annual Corporation Yard Building Improvements Cap Improvement Fund 4004330-4400100 350,000 100,000 100,000 75,000 75,000 700,000
Annual Desktop-Laptops Equipment Replacement 5304190-4404000 81,578 318,562 286,783 325,655 460,072 340,183 1,812,833
Annual Eisenhower Health Child Care Center Contribution Capital Bond Fund 4514800-4388300 500,000 1,000,000 1,000,000 - - 2,500,000
Annual Fire Station 33 Building Improvements Fire Fund 2304220-4400100 165,000 290,000 150,000 150,000 150,000 905,000
Annual Fire Station 67 Building Improvements Fire Fund 2304220-4400100 465,000 75,000 75,000 - - 615,000
Annual Fire Station 71 Building Improvements Fire Fund 2304220-4400100 130,000 195,000 150,000 150,000 150,000 775,000
Annual Golf Cart Paths Golf Capital 4414195-4809200 16,500 50,000 10,000 20,600 71,218 21,854 190,172
Annual Golf Course Pump & Motor Upgrades Golf Capital 4414195-4809200 30,000 33,000 - 300,000 40,000 - 403,000
Annual Historical Society Building Improvements Building Maint 4504164-4400100 125,000 100,000 100,000 100,000 100,000 525,000
Annual Homebuyer Subsidies - BEGIN Program Housing Mitigation 2144494-4390102 95,000 154,500 159,135 159,135 159,135 159,135 886,040
Annual Housing Mitigation Housing Mitigation 2144490-4390101 - 250,000 250,000 250,000 250,000 250,000 1,250,000
Annual iHUB Rent & Operating Cost Economic Development 4254430-4345000 207,484 213,709 104,116 104,780 104,780 734,869
Annual iHUB Rent & Operating Cost Economic Development 4254430-4395000 260,468 232,103 - - - 492,571
Annual iHUB Rent & Operating Cost General 1104199-4501000 - 31,000 387,000 324,000 324,000 1,066,000
Annual Median Landscape Rehabilitation General 1104614-4337001 150,000 150,000 150,000 150,000 150,000 750,000
Annual Motorcycle Replacement Police Grants 2294210-4391400 34,000 35,000 36,000 - - 105,000
Annual Neighborhood Traffic Calming Program Measure A 2134565-5000903 150,000 150,000 150,000 150,000 150,000 750,000
6/9/2023
1:36 PM
Updated CIP List by Type and Fund 6.9.23.xlsx
CIP Summary Sheet
EXHIBITCDocuSignEnvelopeID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
319
Type Project Name Funding Source Account No.
2022/23
Carryover*
2023/24
Year 1
2024/25
Year 2
2025/26
Year 3
2026/27
Year 4
2027/28
Year 5 Total
Annual Park Playground Improvements General 1104618-4400100 75,000 75,000 75,000 75,000 75,000 375,000
Annual Parking Lot Rehabilitation and Maintenance General 1104313-4332000 200,000 150,000 150,000 150,000 150,000 800,000
Annual Parks & Medians CalSense / Smart Controller Irrigation Upgrades Cap Improvement Fund 4004388-4400100 50,000 50,000 50,000 - - 150,000
Annual Perimeter Landscaping Golf Capital 4414195-4332000 250,000 260,000 270,400 281,216 292,465 292,465 1,646,546
Annual Pickleball, Tennis, and Basketball Court Resurfacing General 1104618-4400100 45,000 75,000 75,000 75,000 75,000 345,000
Annual Pickleball, Tennis, and Basketball Court Resurfacing General 1104674-4400100 30,000 - - - - 30,000
Annual Public Buildings Furnishings Building Maint 4504161-4400100 75,000 75,000 75,000 75,000 75,000 375,000
Annual Sidewalk Replacement Program Measure A 2134310-5000205 275,000 100,000 100,000 100,000 100,000 675,000
Annual Street Resurfacing Program Gas Tax 2114311-4332000 1,000,000 2,000,000 2,000,000 2,000,000 2,000,000 9,000,000
Annual Street Resurfacing Program Measure A 2114311-4391505 1,000,000 - - - - 1,000,000
Annual Street Resurfacing Program Measure A 2134311- 4332000 1,900,000 1,750,000 1,895,000 1,890,000 1,890,000 9,325,000
Annual Traffic Operations and Capacity Improvements Measure A 2134250-5000907 750,000 750,000 750,000 750,000 750,000 3,750,000
Annual Traffic Signal and Traffic Signal Interconnect Equipment Upgrade a Measure A 2134250-5000906 750,000 1,120,000 560,000 560,000 560,000 3,550,000
Annual Traffic Signal and Traffic Signal Interconnect Equipment Upgrade a Traffic Signal 2344250-4400100 - - - 75,000 75,000 150,000
Annual Vehicle Leases Equipment Replacement 5304331-4344000 92,505 96,000 - - - - 188,505
Annual Vehicle Leases Maintenance General 1104331-4334000 40,000 - - - - 40,000
Annual Walk n Roll PD Measure A 2134633-5000103 2,150,000 500,000 500,000 500,000 500,000 4,150,000
TOTALS 14,885,163 78,879,979 40,812,166 40,028,150 26,830,238 15,703,515 217,139,211
Annual Programs 1,040,583 15,821,350 12,477,474 12,893,722 10,036,670 9,857,417 62,127,216
One-time Continuing Program/Project 13,844,580 46,644,629 16,284,692 2,849,428 1,793,568 5,846,098 87,262,995
One-time New Program/Project - 16,414,000 12,050,000 24,285,000 15,000,000 - 67,749,000
Total 14,885,163 78,879,979 40,812,166 40,028,150 26,830,238 15,703,515 217,139,211
Est. FY 22/23 FY 23/ 24 FY 24/ 25 FY 25/ 26 FY 26/ 27 FY 27/ 28
Funding Sources Carryover Year 1 Year 2 Year 3 Year 4 Year 5
General Fund - 865,000 1,406,000 862,000 799,000 799,000
Special Revenue Funds 8,758,168 26,457,238 20,089,135 10,825,135 8,369,135 8,199,135
Capital Project Funds 3,578,361 45,366,260 7,361,212 2,750,932 1,428,463 4,609,099
Debt Service Funds - 1,585,336 349,344 - - -
Internal Service Funds 799,083 1,303,562 636,783 560,655 460,072 340,183
Enterprise Funds 1,749,551 3,302,583 969,692 1,029,428 773,568 1,756,098
Unfunded - - 10,000,000 24,000,000 15,000,000 -
Totals 14,885,163 78,879,979 40,812,166 40,028,150 26,830,238 15,703,515
NOTE: Appropriations and encumbrances for carryover from Fiscal Year 2022/23 to 2023/24 are estimated. Amounts are subject to change due to projects approved by Council prior to June 30, 2023.
Carryover appropriations are amounts which have been appropriated in FY 2022/23 and are not expected to be expended by June 30, 2023. These funds are primarily for capital budgets and specific programs that overlap fiscal
years. When authorized, continuing appropriation amounts are added to the new fiscal year budget amounts in order to track all approved spending.
The exact amount of appropriations and encumbrances for carryover will be determined at the end of the fiscal year during the preparation of financial statements. Carryover amounts will include: 1) Purchase Orders and 2)
Unencumbered balances as of June 30, 2023 for appropriations approved by the City Council through the last meeting in June, 2023.
6/9/2023
1:36 PM
Updated CIP List by Type and Fund 6.9.23.xlsx
CIP Summary Sheet
EXHIBITCDocuSignEnvelopeID: 973BFC84-CAFD-468F-9904-A0F46A35D56D
320
RESOLUTION NO. 2023 -021
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT
FOR THE FISCAL YEAR 2023-2024
WHEREAS, the voters approved the Gann Spending Limitation Initiative
Proposition 4) on November 6, 1979, adding Article XIII B to the Constitution of the
State of California to establish and define annual appropriation limits on state and local
government entities; and
WHEREAS, Chapter 120-5 of the Revenue and Taxation Code Section 7910
which incorporates California Senate Bill 1352) provides for the implementation of
Article XIII B by defining various terms used in this Article and prescribing procedures
to be used in implementing specific provisions of the Article, jurisdiction of its
appropriations limit; and
WHEREAS, the required calculation to determine the Appropriations Limit for FY
2023-2024 has been performed by the Finance Department based on available
information and is on file with the Finance Department and available for public review;
and
WHEREAS, Finance staff will recalculate the Appropriations Limit for respective
fiscal periods including FY 2023-2024, 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 $173,801,207 for FY 2023-2024.
ADOPTED ON June 22, 2023.
KATHLEEN KELLY, MAYOR
ATTEST:
ANTHONY J. MEJIA, CITY CLERK
CITY OF PALM DESERT, CALIFORNIA
DocuSign Envelope ID: EDA0DC8C-9710-431E-9349-FFA980C28974
321
Resolution No. 2023-021 Page 2
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2023-021 is a full, true, and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Desert on June 22, 2023, by the following vote:
AYES: HARNIK, NESTANDE, QUINTANILLA, TRUBEE, AND KELLY
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of Palm Desert, California, on __________________.
ANTHONY J. MEJIA
CITY CLERK
DocuSign Envelope ID: EDA0DC8C-9710-431E-9349-FFA980C28974
7/3/2023
322
CITY OF PALM DESERT
FISCAL YEAR 2023-2024
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.2022-23 APPROPRIATION LIMIT 166,412,854 PRIOR YEAR'S CALCULATION
B.ADJUSTMENT FACTORS
1.POPULATION %
POPULATION % CHANGE (0.0002) STATE DEPT OF FINANCE
POPULATION CONVERTED TO RATIO (-0.02+100)/100 0.999998 CALCULATED
2.INFLATION %
USING % CHANGES IN CALIF PER CAPITA PERSONAL INCOME
PER CAPITA % CHANGE 4.44 STATE DEPT OF FINANCE
PER CAPITA CONVERTED TO RATIO (7.55+100)/100 1.0444 CALCULATED
3.CALCULATION OF FACTOR FOR FY 23-24 1.0444 B1*B2
C.2023-24 APPROPRIATIONS LIMIT BEFORE ADJUSTMENTS 173,801,207 B3*A
D.OTHER ADJUSTMENTS 0 CALCULATED
E.2023- 2024 APPROPRIATIONS LIMIT 173,801,207 C+D
F.APPROPRIATIONS SUBJECT TO LIMIT 67,650,499 CALCULATED
G.OVER/(UNDER) LIMIT (106,150,708)F-E
Item 3B-21323
RESOLUTION HA - 116
A RESOLUTION OF THE PALM DESERT HOUSING AUTHORITY OF
PALM DESERT, CALIFORNIA, ADOPTING THE HOUSING
AUTHORITY’S FINANCIAL PLAN FOR THE FISCAL YEAR JULY 1, 2023
THROUGH JUNE 30, 2024
WHEREAS, the Housing Authority has received and considered the proposed
Financial Plan submitted by the Executive Director on June 22, 2023; and
WHEREAS, after notice duly given, the Housing Authority held a public hearing on
the proposed Financial Plan.
NOW, THEREFORE, THE PALM DESERT HOUSING AUTHORITY BOARD OF
PALM DESERT, CALIFORNIA, DOES HERBY RESOLVE AS FOLLOWS:
SECTION 1. The amounts shown on Exhibit A Section 1, "Estimated Revenues,"
are hereby accepted as the Estimated Revenues for FY 2023/2024 for each fund and
revenue source.
SECTION 2. The amounts shown on Exhibit A Section 2, "Appropriations," are
hereby appropriated to the departments and activities indicated. The Executive Director,
or his duly appointed representative, will have the authority to approve intra- and inter-
departmental budgeted line-item variations; additional appropriations will be specifically
approved by further Housing Authority action during the 2023/2024 fiscal year as the need
arises.
SECTION 3. The amounts shown on Exhibit A Section 3, "Continuing
Appropriations, Existing Capital Projects," are hereby accepted as continuing
appropriations to FY 2023-24. The amounts included in this exhibit include all
unexpended amounts from purchase orders and contracts encumbered by June
30, 2023.
ADOPTED ON June 22, 2023.
KATHLEEN KELLY, CHAIRMAN
ATTEST:
ANTHONY J. MEJIA, SECRETARY
PALM DESERT HOUSING AUTHORITY
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DocuSign Envelope ID: C79DAA20-43C8-4D0A-9F33-E6F5FD962FA9
Resolution No. HA-116 Page 2
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. HA-116 is a full, true, and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Desert on June 22, 2023, by the following
vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
HARNIK, NESTANDE, QUINTANILLA, TRUBEE, AND KELLY
NONE
NONE
NONE
NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on 7/6/2023 -----------
ANTHONY J. MEJIA
CITY CLERK
325
RESOLUTION NO. HA-116 Exhibit A
Section 1
Budget
Estimated Revenues FY 23-24
Housing Authority Fund (871):
Rent Apartments 9,068,266
Reimbursement/Transfers/Interest 20,000
Total Housing Authority Fund 9,088,266
Housing Asset Fund (873):
Reimbursement/Transfers/Interest -
Total Housing Asset Fund -
Total Revenue - Housing Authority Funds 9,088,266
Section 2
Budget
Appropriations FY 23-24
Housing Authority Operations FD 871 879,272
Housing Authority Apartments FD 871 7,372,246
Replacement Reserve Expense FD 871 2,953,759
Transfer Out to Housing Administration Fund 870 FD 871 504,922
Housing Asset Fund FD 873 68,650
Total Housing Authority Appropriations *11,778,849
Section 3
Budget
Capital Improvements & Continuing Appropriations FY 23-24
Capital Improvement Budget FD 873 675,000
Continuing Appropriations -
Total Housing Authority Capital & Continuing Appropriations *675,000
PALM DESERT HOUSING AUTHORITY
Fiscal Year 2023-2024
These amounts will only be expended to the extent there are monies available from the prior
year encumbrances, established reserve funds, repayments of loans, sales of homes, etc.
Housing Authority Revenue, Appropriations and Continuing Appropriations
Page 1
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Resolution No. 2023-022 Page 2
Title
Exempt
Group
Executive
Contract At Will
City Manager X Yes Yes
Assistant City Manager X Yes Yes
City Clerk X Yes Yes
Director of Capital Projects X Yes Yes
Director of Development Services X Yes Yes
Director of Finance/City Treasurer X Yes Yes
Director of Public Works A No No
Director of Economic Development X Yes Yes
Assistant Engineer B No No
Assistant Planner B No No
Assistant City Clerk B No No
Assistant to the City Manager B No No
Associate Planner B No No
Chief Building Official B No No
City Engineer B No No
Code Compliance Supervisor B No No
Communications Analyst B No No
Community Services Manager B No No
Deputy Director of Economic Development B No No
Deputy Director of Development Services B No No
Deputy Director of Public Works B No No
Deputy Finance Director B No No
Finance Supervisor B No No
Human Resources Manager B No No
Information Systems Manager B No No
Landscape Supervisor B No No
Maintenance Facilities Supervisor B No No
Management Analyst B No No
Permit Center Supervisor B No No
Principal Planner B No No
Project Manager B No No
Public Affairs Manager B No No
Senior Management Analyst B No No
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Resolution No. 2023-022 Page 3
Senior Planner B No No
Senior Project Manager B No No
Streets Maintenance Supervisor B No No
Transportation Manager B No No
Executive Assistant (City Manager) C No No
Human Resources Analyst C No No
Group X: Executive Contract Positions:
The classifications designated as Group X, Executive Contract, have the highest level of
executive responsibility and authority; these positions are governed by individual employment
agreements.
Group A: Directors and Department Heads
The classifications designated as Group A have a higher level of responsibility and authority
and they are exempt from overtime provisions as defined by the Fair Labor Standards Act
and set forth in the Personnel Rules and Regulations, Section 2.52.305. They may be At Will
and governed by employment agreements. Among other things, these positions require
spending numerous extra hours at meetings, conferences, and work.
Group B: Mid-Management/Professional
The positions classifications as Group B are managerial, supervisorial, or professional in
nature and they are exempt from overtime provisions as defined by the Fair Labor Standards
Act and set forth in the Personnel Rules and Regulations, Section 2.52.305. Among other
things, these positions require spending occasional extra hours at meetings, conferences,
and work.
Purchasing Authority Groups
The City Manager, pursuant to PDMC Chapter 3.30.020 (C) and 3.30.030 (A) may set
purchasing limits and thresholds. These limits may be set by this resolution, an administrative
purchasing policy established by the City Manager, or an annual memorandum from the City
Manager to the Finance Director.
ADOPTED ON JUNE 22, 2023
KATHLEEN KELLY, MAYOR
ATTEST:
ANTHONY J. MEJIA, CITY CLERK
CITY OF PALM DESERT
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Resolution No. 2023-022 Page 4
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2023-022 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on June 22, 2023, by the
following vote:
AYES: HARNIK, NESTANDE, QUINTANILLA, TRUBEE, AND KELLY
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
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7/10/2023
329
Page 1 of 4 Effective July 1, 2023
FY 2023-2024 City of Palm Desert
Allocated Positions
Resolution No. 2023-022
Exhibit "A"
Classification
Allocated
Positions Salary Grade
Exempt
Status Notes:
City Manager 1 CM Exempt X
Assistant City Manager 1 73 Exempt X
City Engineer 1 70 Exempt X
Management Analyst I/II 1 40/42 Exempt B
Social Services Coordinator 1 45 Exempt B
Executive Assistant 1 36 Non-Exempt C (confidential)
4130 6
Human Resources
HR Manager 1 62 Exempt B
Senior Administrative Assistant 1 34 Non-Exempt
Human Resources Analyst I/II 2 40/42 Exempt C (confidential)
4154 4
City Clerk 1 65 Exempt X
Assistant City Clerk 1 46 Exempt B
Administrative Assistant - City Council 1 28/32 Non-Exempt
Receptionist 1 20 Non-Exempt
Records Coordinator 1 38 Non-Exempt
Senior Deputy Clerk 1 38 Non-Exempt
Deputy Clerk I/II 1 34/36 Non-Exempt
4111 7
Total City Manager 17
Finance
Director of Finance/City Treasurer 1 71 Exempt X
Deputy Director of Finance 2 63 Exempt B
Finance Supervisor 1 46 Exempt B
Senior Contracts and Grants Analyst 1 46 Exempt B
Management Analyst I 1 40 Exempt B
Purchasing Coordinator 1 40 Non-Exempt
Accountant 2 43 Non-Exempt
Administrative Assistant I/II 2 28/32 Non-Exempt
Accounting Technician I/II 6 28/32 Non-Exempt
4150 17
Information Technology
Information Systems Manager 1 62 Exempt B
Senior Information Systems Administrator 1 48 Non-Exempt
Senior Network Engineer 1 48 Non-Exempt
Senior GIS Admin 1 47 Non-Exempt
Biz Systems Enterprise 1 42 Non-Exempt
4190 5
Total Finance 22
CITY MANAGER
City Clerk
FINANCE
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Page 2 of 4 Effective July 1, 2023
FY 2023-2024 City of Palm Desert
Allocated Positions
Resolution No. 2023-022
Exhibit "A"
Classification
Allocated
Positions Salary Grade
Exempt
Status Notes:
Director, Econ Development 1 70 Exempt X
Deputy Director, Econ Development 1 63 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Administrative Assistant I/II - Econ. Dvlpt.1 28/32 Non-Exempt
4430 5
Special Programs
Special Events Coordinator 1 42 Exempt B
Management Analyst I/II- Environmental 1 40/42 Exempt B
Management Analyst I/II - Art 1 40/42 Exempt B
Administrative Assistant I/II - Special Programs 1 28/32 Non-Exempt
4430 4
Affordable Housing
Housing Manager 1 51 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Housing Program Tech 1 34 Non-Exempt
870-4195 3
Public Affairs
Public Affairs Manager 1 56 Exempt B
Communications Analyst I/II 2 40/42 Exempt B
Marketing Specialist 1 28 Non-Exempt
Office Assistant I/II 1 20/24 Non-Exempt
4417 5
TotalEconomic Development 17
Development Services /Planning/Engineering
Director of Development Services 1 70 Exempt X
Dep Dir of Development Services 1 63 Exempt B
Executive Assistant 1 36 Non-Exempt
Principal Planner 1 53 Exempt B
Senior Planner 1 46 Exempt B
Associate Planner I/II 1 42/44 Exempt B
Assistant Planner I/II 1 36/38 Exempt B
Chief Inspector 1 48 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Land Development Technician 1 38 Non-Exempt
Senior Administrative Assistant 1 34 Non-Exempt
4470 11
Building & Safety
Chief Building Official 1 62 Exempt B
Senior Building Inspector 1 42 Non-Exempt
Building Inspector I/II 3 34/38 Non-Exempt
DEVELOPMENT SERVICES
Economic Development
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Page 3 of 4 Effective July 1, 2023
FY 2023-2024 City of Palm Desert
Allocated Positions
Resolution No. 2023-022
Exhibit "A"
Classification
Allocated
Positions Salary Grade
Exempt
Status Notes:
Office Assistant I/II 1 20/24 Non-Exempt
4420 6
Code Compliance
Code Compliance Supervisor 1 46 Exempt B
Code Compliance Officer I/II 5 30/34 Non-Exempt
Office Assistant II 1 20/24 Non-Exempt
4422 7
Palm Desert Permit Center
Permit Center Supervisor 0 46 Exempt B
Permit Technician I/II 4 28/32 Non-Exempt
4421 4
Total Development Services 28
Capital Projects Administration
Director of Capital Projects 1 70 Exempt X
Capital Projects Manager 2 53 Exempt B
Senior Project Manager 1 50 Exempt B
Project Manager 2 48 Exempt B
Public Works Inspector I/II 3 34/37 Non-Exempt
Adminstrative Assistant I/II 1 28/32 Non-Exempt
Total Capital Projects 10
Director of Public Works 1 70 Exempt X
Deputy Director of Public Works 1 63 Exempt B
Business Operations Manager 1 50 Exempt B
Senior Management Analyst 1 40/42 Exempt B
Project Manager 1 48 Exempt B
Administrative Assistant I/II 2 28/32 Non-Exempt
Office Assistant I/II 1 20/24 Non-Exempt
4300 8
Community Services
Community Services Mger 1 51 Exempt B
Supervising Landscape Supervisor 1 46 Exempt B
Landscape Inspector 3 34 Non-Exempt
4614 5
Facilities Management
Project Manager 1 48 Exempt B
Senior Facilities Specialist 1 38 Non-Exempt
Facilities Specialist 1 36 Non-Exempt
Project Technician 1 34 Non-Exempt
4340 4
Streets Maintenance
Streets Maintenance Supervisor 1 46 Exempt B
PUBLIC WORKS
CAPITAL PROJECTS
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Page 4 of 4 Effective July 1, 2023
FY 2023-2024 City of Palm Desert
Allocated Positions
Resolution No. 2023-022
Exhibit "A"
Classification
Allocated
Positions Salary Grade
Exempt
Status Notes:
Administrative Assistant I/II 1 28/32 Non-Exempt
Senior Maintenance Worker 1 40 Non-Exempt
Maintenance Worker III 3 36 Non-Exempt
Maintenance Worker I/II 7 28/32 Non-Exempt
4310 13
Traffic Signal Maintenance
Transportation Manager 1 52 Exempt B
Traffic Signal Specialist 1 44 Non-Exempt
Traffic Signal Technician I/II 2 34/38 Non-Exempt
4250 4
Total Public Works 34
TOTAL ALLOCATED POSITIONS 128
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Resolution No. 2023-022 Exhibit "A"
FY 2023/24
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2023
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8
10 Annual 37,918 39,811 41,808 43,888 46,093 48,402 50,086 52,042
Monthly 3,160 3,318 3,484 3,657 3,841 4,034 4,174 4,337
Hourly 18.23 19.14 20.10 21.10 22.16 23.27 24.08 25.02
11 Annual 38,875 40,810 42,848 44,990 47,258 49,608 51,314 53,352
Monthly 3,240 3,401 3,571 3,749 3,938 4,134 4,276 4,446
Hourly 18.69 19.62 20.60 21.63 22.72 23.85 24.67 25.65
12 Annual 39,832 41,829 43,909 46,114 48,464 50,856 52,624 54,683
Monthly 3,319 3,486 3,659 3,843 4,039 4,238 4,385 4,557
Hourly 19.15 20.11 21.11 22.17 23.30 24.45 25.30 26.29
13 Annual 40,830 42,869 45,011 47,278 49,629 52,104 53,955 56,056
Monthly 3,403 3,572 3,751 3,940 4,136 4,342 4,496 4,671
Hourly 19.63 20.61 21.64 22.73 23.86 25.05 25.94 26.95
14 Annual 41,850 43,930 46,134 48,485 50,898 53,435 55,286 57,450
Monthly 3,488 3,661 3,845 4,040 4,242 4,453 4,607 4,788
Hourly 20.12 21.12 22.18 23.31 24.47 25.69 26.58 27.62
15 Annual 42,890 45,032 47,299 49,670 52,146 54,766 56,680 58,885
Monthly 3,574 3,753 3,942 4,139 4,346 4,564 4,723 4,907
Hourly 20.62 21.65 22.74 23.88 25.07 26.33 27.25 28.31
16 Annual 43,950 46,155 48,506 50,918 53,456 56,118 58,074 60,341
Monthly 3,663 3,846 4,042 4,243 4,455 4,677 4,840 5,028
Hourly 21.13 22.19 23.32 24.48 25.70 26.98 27.92 29.01
17 Annual 45,053 47,341 49,691 52,187 54,787 57,554 59,550 61,880
Monthly 3,754 3,945 4,141 4,349 4,566 4,796 4,963 5,157
Hourly 21.66 22.76 23.89 25.09 26.34 27.67 28.63 29.75
18 Annual 46,218 48,547 50,939 53,477 56,139 58,947 61,027 63,398
Monthly 3,852 4,046 4,245 4,456 4,678 4,912 5,086 5,283
Hourly 22.22 23.34 24.49 25.71 26.99 28.34 29.34 30.48
19 Annual 47,362 49,712 52,229 54,808 57,574 60,445 62,587 65,000
Monthly 3,947 4,143 4,352 4,567 4,798 5,037 5,216 5,417
Hourly 22.77 23.90 25.11 26.35 27.68 29.06 30.09 31.25
20 Annual 48,568 50,960 53,518 56,181 58,989 61,963 64,106 66,622
Monthly 4,047 4,247 4,460 4,682 4,916 5,164 5,342 5,552
Hourly 23.35 24.50 25.73 27.01 28.36 29.79 30.82 32.03
21 Annual 49,754 52,250 54,850 57,616 60,466 63,502 65,728 68,286
Monthly 4,146 4,354 4,571 4,801 5,039 5,292 5,477 5,691
Hourly 23.92 25.12 26.37 27.70 29.07 30.53 31.60 32.83
22 Annual 51,002 53,539 56,202 59,051 61,984 65,104 67,330 70,013
Monthly 4,250 4,462 4,684 4,921 5,165 5,425 5,611 5,834
Hourly 24.52 25.74 27.02 28.39 29.80 31.30 32.37 33.66
23 Annual 52,270 54,870 57,658 60,507 63,523 66,706 69,035 71,760
Monthly 4,356 4,573 4,805 5,042 5,294 5,559 5,753 5,980
Hourly 25.13 26.38 27.72 29.09 30.54 32.07 33.19 34.50
24 Annual 53,560 56,243 59,072 62,026 65,125 68,390 70,782 73,528
Monthly 4,463 4,687 4,923 5,169 5,427 5,699 5,899 6,127
Hourly 25.75 27.04 28.40 29.82 31.31 32.88 34.03 35.35
25 Annual 54,912 57,678 60,570 63,586 66,768 70,096 72,530 75,379
Monthly 4,576 4,807 5,048 5,299 5,564 5,841 6,044 6,282
Hourly 26.40 27.73 29.12 30.57 32.10 33.70 34.87 36.24
26 Annual 56,264 59,114 62,067 65,166 68,432 71,843 74,381 77,272
Monthly 4,689 4,926 5,172 5,431 5,703 5,987 6,198 6,439
Hourly 27.05 28.42 29.84 31.33 32.90 34.54 35.76 37.15
27 Annual 57,699 60,611 63,606 66,810 70,138 73,653 76,211 79,186
Monthly 4,808 5,051 5,301 5,568 5,845 6,138 6,351 6,599
Hourly 27.74 29.14 30.58 32.12 33.72 35.41 36.64 38.07
28 Annual 59,155 62,109 65,208 68,453 71,864 75,462 78,146 81,182
Monthly 4,930 5,176 5,434 5,704 5,989 6,289 6,512 6,765
Hourly 28.44 29.86 31.35 32.91 34.55 36.28 37.57 39.03
29 Annual 60,653 63,648 66,851 70,179 73,715 77,376 80,059 83,200
Monthly 5,054 5,304 5,571 5,848 6,143 6,448 6,672 6,933
Hourly 29.16 30.60 32.14 33.74 35.44 37.20 38.49 40.00
30 Annual 62,130 65,229 68,494 71,926 75,525 79,290 82,077 85,280
Monthly 5,178 5,436 5,708 5,994 6,294 6,608 6,840 7,107
Hourly 29.87 31.36 32.93 34.58 36.31 38.12 39.46 41.00
31 Annual 63,690 66,872 70,200 73,757 77,418 81,286 84,157 87,402
Effective July 1, 2023 6/14/2023 Page 1 of 4
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Resolution No. 2023-022 Exhibit "A"
FY 2023/24
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2023
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8
Monthly 5,308 5,573 5,850 6,146 6,452 6,774 7,013 7,284
Hourly 30.62 32.15 33.75 35.46 37.22 39.08 40.46 42.02
32 Annual 65,270 68,536 71,968 75,546 79,352 83,304 86,216 89,606
Monthly 5,439 5,711 5,997 6,296 6,613 6,942 7,185 7,467
Hourly 31.38 32.95 34.60 36.32 38.15 40.05 41.45 43.08
33 Annual 66,934 70,242 73,798 77,459 81,328 85,405 88,400 91,832
Monthly 5,578 5,854 6,150 6,455 6,777 7,117 7,367 7,653
Hourly 32.18 33.77 35.48 37.24 39.10 41.06 42.50 44.15
34 Annual 68,598 72,010 75,608 79,394 83,387 87,526 90,605 94,120
Monthly 5,717 6,001 6,301 6,616 6,949 7,294 7,550 7,843
Hourly 32.98 34.62 36.35 38.17 40.09 42.08 43.56 45.25
35 Annual 70,283 73,819 77,501 81,370 85,467 89,710 92,872 96,491
Monthly 5,857 6,152 6,458 6,781 7,122 7,476 7,739 8,041
Hourly 33.79 35.49 37.26 39.12 41.09 43.13 44.65 46.39
36 Annual 72,072 75,629 79,435 83,429 87,547 91,978 95,202 98,904
Monthly 6,006 6,302 6,620 6,952 7,296 7,665 7,934 8,242
Hourly 34.65 36.36 38.19 40.11 42.09 44.22 45.77 47.55
37 Annual 73,861 77,542 81,411 85,509 89,773 94,286 97,573 101,379
Monthly 6,155 6,462 6,784 7,126 7,481 7,857 8,131 8,448
Hourly 35.51 37.28 39.14 41.11 43.16 45.33 46.91 48.74
38 Annual 75,691 79,498 83,470 87,630 92,019 96,637 100,006 103,917
Monthly 6,308 6,625 6,956 7,303 7,668 8,053 8,334 8,660
Hourly 36.39 38.22 40.13 42.13 44.24 46.46 48.08 49.96
39 Annual 77,584 81,453 85,550 89,835 94,328 99,029 102,523 106,496
Monthly 6,465 6,788 7,129 7,486 7,861 8,252 8,544 8,875
Hourly 37.30 39.16 41.13 43.19 45.35 47.61 49.29 51.20
40 Annual 79,539 83,512 87,714 92,102 96,678 101,504 105,061 109,158
Monthly 6,628 6,959 7,310 7,675 8,057 8,459 8,755 9,097
Hourly 38.24 40.15 42.17 44.28 46.48 48.80 50.51 52.48
41 Annual 81,515 85,592 89,877 94,370 99,091 104,062 107,682 111,883
Monthly 6,793 7,133 7,490 7,864 8,258 8,672 8,974 9,324
Hourly 39.19 41.15 43.21 45.37 47.64 50.03 51.77 53.79
42 Annual 83,574 87,755 92,144 96,720 101,546 106,642 110,386 114,691
Monthly 6,965 7,313 7,679 8,060 8,462 8,887 9,199 9,558
Hourly 40.18 42.19 44.30 46.50 48.82 51.27 53.07 55.14
43 Annual 85,634 89,939 94,453 99,154 104,104 109,346 113,152 117,562
Monthly 7,136 7,495 7,871 8,263 8,675 9,112 9,429 9,797
Hourly 41.17 43.24 45.41 47.67 50.05 52.57 54.40 56.52
44 Annual 87,818 92,186 96,782 101,650 106,704 112,050 115,960 120,494
Monthly 7,318 7,682 8,065 8,471 8,892 9,338 9,663 10,041
Hourly 42.22 44.32 46.53 48.87 51.30 53.87 55.75 57.93
45 Annual 90,002 94,494 99,195 104,187 109,408 114,858 118,872 123,510
Monthly 7,500 7,875 8,266 8,682 9,117 9,572 9,906 10,293
Hourly 43.27 45.43 47.69 50.09 52.60 55.22 57.15 59.38
46 Annual 92,248 96,824 101,712 106,766 112,112 117,728 121,846 126,589
Monthly 7,687 8,069 8,476 8,897 9,343 9,811 10,154 10,549
Hourly 44.35 46.55 48.90 51.33 53.90 56.60 58.58 60.86
47 Annual 94,557 99,258 104,229 109,470 114,920 120,682 124,883 129,771
Monthly 7,880 8,272 8,686 9,123 9,577 10,057 10,407 10,814
Hourly 45.46 47.72 50.11 52.63 55.25 58.02 60.04 62.39
48 Annual 96,886 101,754 106,850 112,154 117,811 123,677 128,003 133,016
Monthly 8,074 8,480 8,904 9,346 9,818 10,306 10,667 11,085
Hourly 46.58 48.92 51.37 53.92 56.64 59.46 61.54 63.95
49 Annual 99,320 104,312 109,512 115,003 120,744 126,797 131,206 136,323
Monthly 8,277 8,693 9,126 9,584 10,062 10,566 10,934 11,360
Hourly 47.75 50.15 52.65 55.29 58.05 60.96 63.08 65.54
50 Annual 101,837 106,912 112,237 117,874 123,739 129,938 134,514 139,734
Monthly 8,486 8,909 9,353 9,823 10,312 10,828 11,210 11,645
Hourly 48.96 51.40 53.96 56.67 59.49 62.47 64.67 67.18
51 Annual 104,374 109,574 115,066 120,806 126,859 133,203 137,862 143,250
Monthly 8,698 9,131 9,589 10,067 10,572 11,100 11,489 11,938
Hourly 50.18 52.68 55.32 58.08 60.99 64.04 66.28 68.87
52 Annual 106,995 112,341 117,957 123,843 130,021 136,531 141,315 146,848
Monthly 8,916 9,362 9,830 10,320 10,835 11,378 11,776 12,237
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Resolution No. 2023-022 Exhibit "A"
FY 2023/24
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2023
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8
Hourly 51.44 54.01 56.71 59.54 62.51 65.64 67.94 70.60
53 Annual 109,637 115,128 120,910 126,942 133,266 139,942 144,830 150,509
Monthly 9,136 9,594 10,076 10,579 11,106 11,662 12,069 12,542
Hourly 52.71 55.35 58.13 61.03 64.07 67.28 69.63 72.36
54 Annual 112,403 118,019 123,906 130,104 136,594 143,416 148,450 154,274
Monthly 9,367 9,835 10,326 10,842 11,383 11,951 12,371 12,856
Hourly 54.04 56.74 59.57 62.55 65.67 68.95 71.37 74.17
55 Annual 115,170 120,973 127,005 133,349 140,026 147,035 152,173 158,122
Monthly 9,598 10,081 10,584 11,112 11,669 12,253 12,681 13,177
Hourly 55.37 58.16 61.06 64.11 67.32 70.69 73.16 76.02
56 Annual 118,082 123,989 130,187 136,698 143,520 150,696 156,000 162,053
Monthly 9,840 10,332 10,849 11,392 11,960 12,558 13,000 13,504
Hourly 56.77 59.61 62.59 65.72 69.00 72.45 75.00 77.91
57 Annual 121,035 127,088 133,432 140,130 147,098 154,461 159,869 166,130
Monthly 10,086 10,591 11,119 11,678 12,258 12,872 13,322 13,844
Hourly 58.19 61.10 64.15 67.37 70.72 74.26 76.86 79.87
58 Annual 124,072 130,250 136,781 143,603 150,779 158,330 163,862 170,269
Monthly 10,339 10,854 11,398 11,967 12,565 13,194 13,655 14,189
Hourly 59.65 62.62 65.76 69.04 72.49 76.12 78.78 81.86
59 Annual 127,171 133,494 140,192 147,202 154,544 162,302 167,960 174,512
Monthly 10,598 11,125 11,683 12,267 12,879 13,525 13,997 14,543
Hourly 61.14 64.18 67.40 70.77 74.30 78.03 80.75 83.90
60 Annual 130,312 136,843 143,686 150,883 158,434 166,358 172,162 178,880
Monthly 10,859 11,404 11,974 12,574 13,203 13,863 14,347 14,907
Hourly 62.65 65.79 69.08 72.54 76.17 79.98 82.77 86.00
61 Annual 133,619 140,275 147,264 154,627 162,386 170,518 176,488 183,373
Monthly 11,135 11,690 12,272 12,886 13,532 14,210 14,707 15,281
Hourly 64.24 67.44 70.80 74.34 78.07 81.98 84.85 88.16
62 Annual 136,926 143,790 150,946 158,517 166,442 174,762 180,898 187,949
Monthly 11,411 11,983 12,579 13,210 13,870 14,564 15,075 15,662
Hourly 65.83 69.13 72.57 76.21 80.02 84.02 86.97 90.36
63 Annual 140,338 147,389 154,731 162,469 170,602 179,109 185,411 192,650
Monthly 11,695 12,282 12,894 13,539 14,217 14,926 15,451 16,054
Hourly 67.47 70.86 74.39 78.11 82.02 86.11 89.14 92.62
64 Annual 143,874 151,070 158,621 166,546 174,866 183,622 190,029 197,454
Monthly 11,990 12,589 13,218 13,879 14,572 15,302 15,836 16,455
Hourly 69.17 72.63 76.26 80.07 84.07 88.28 91.36 94.93
65 Annual 147,472 154,814 162,573 170,706 179,213 188,198 194,813 202,384
Monthly 12,289 12,901 13,548 14,226 14,934 15,683 16,234 16,865
Hourly 70.90 74.43 78.16 82.07 86.16 90.48 93.66 97.30
66 Annual 151,174 158,704 166,629 174,970 183,726 192,920 199,680 207,438
Monthly 12,598 13,225 13,886 14,581 15,311 16,077 16,640 17,287
Hourly 72.68 76.30 80.11 84.12 88.33 92.75 96.00 99.73
67 Annual 154,960 162,677 170,810 179,379 188,302 197,766 204,651 212,638
Monthly 12,913 13,556 14,234 14,948 15,692 16,481 17,054 17,720
Hourly 74.50 78.21 82.12 86.24 90.53 95.08 98.39 102.23
68 Annual 158,808 166,754 175,074 183,830 193,024 202,696 209,768 217,942
Monthly 13,234 13,896 14,590 15,319 16,085 16,891 17,481 18,162
Hourly 76.35 80.17 84.17 88.38 92.80 97.45 100.85 104.78
69 Annual 162,781 170,872 179,483 188,427 197,870 207,730 215,010 223,371
Monthly 13,565 14,239 14,957 15,702 16,489 17,311 17,918 18,614
Hourly 78.26 82.15 86.29 90.59 95.13 99.87 103.37 107.39
70 Annual 166,837 175,178 183,955 193,128 202,800 212,950 220,397 228,987
Monthly 13,903 14,598 15,330 16,094 16,900 17,746 18,366 19,082
Hourly 80.21 84.22 88.44 92.85 97.50 102.38 105.96 110.09
71 Annual 170,997 179,566 188,573 197,974 207,875 218,275 225,888 234,728
Monthly 14,250 14,964 15,714 16,498 17,323 18,190 18,824 19,561
Hourly 82.21 86.33 90.66 95.18 99.94 104.94 108.60 112.85
72 Annual 175,282 184,038 193,232 202,925 213,054 223,725 231,525 240,594
Monthly 14,607 15,337 16,103 16,910 17,755 18,644 19,294 20,050
Hourly 84.27 88.48 92.90 97.56 102.43 107.56 111.31 115.67
73 Annual 179,670 188,656 198,078 207,979 218,379 229,299 237,349 246,605
Monthly 14,973 15,721 16,507 17,332 18,198 19,108 19,779 20,550
Hourly 86.38 90.70 95.23 99.99 104.99 110.24 114.11 118.56
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Resolution No. 2023-022 Exhibit "A"
FY 2023/24
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2023
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8
74 Annual 184,142 193,357 203,050 213,200 223,850 235,040 243,277 252,762
Monthly 15,345 16,113 16,921 17,767 18,654 19,587 20,273 21,064
Hourly 88.53 92.96 97.62 102.50 107.62 113.00 116.96 121.52
75 Annual 188,760 198,182 208,104 218,525 229,424 240,906 249,330 259,043
Monthly 15,730 16,515 17,342 18,210 19,119 20,076 20,778 21,587
Hourly 90.75 95.28 100.05 105.06 110.30 115.82 119.87 124.54
Y-Rate 104 - 24 Annual 76,149
Monthly 6,346
Hourly 36.61
Y-Rate 118 - 32 Annual 107,578
Monthly 8,965
Hourly 51.72
Y-Rate 113 - 32 Annual 95,098
Monthly 7,925
Hourly 45.72
Y-Rate 118 - 34 Annual 107,578
Monthly 8,965
Hourly 51.72
Y-Rate 113 - 34 Annual 95,098
Monthly 7,925
Hourly 45.72
Y-Rate 113 - 36 Annual 95,098
Monthly 7,925
Hourly 45.72
Y-Rate 120 - 37 Annual 113,027
Monthly 9,419
Hourly 54.34
Y-Rate 125 - 38 Annual 127,878
Monthly 10,657
Hourly 61.48
Y-Rate 118 - 38 Annual 107,578
Monthly 8,965
Hourly 51.72
Y-Rate 123 - 42 Annual 121,722
Monthly 10,144
Hourly 58.52
Y-Rate 127 - 42 Annual 134,368
Monthly 11,197
Hourly 64.60
Y-Rate 123 - 43 Annual 121,722
Monthly 10,144
Hourly 58.52
CM Annual 315,675 City Manager - per contract dated 03-01-2021, amended 03-01-2023
Hourly 151.77
CC Annual 27,357 City Council
Per Meetin 50.00 Housing Authority Meetings
Effective July 1, 2023 6/14/2023 Page 4 of 4
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2023/2024 FINANCIAL PLAN MEMORANDUM
TO: Todd Hileman, City Manager
FROM: Veronica Chavez, Director of Finance
DATE: June 22, 2023
SUBJECT: 2023/24 OUT OF STATE TRAVEL REQUESTS & BUDGET ESTIMATES
Department Organization Destination Attendee Budget
City Council
Int’l Council of ShoppingCenters
Las Vegas, NV Councilmembers (3) $6,000
City Manager
International CityManagers
Assn
Austin, TX Assistant City Manager $2,500
Senior Executive Institute
Charlottesville, VA Director of PW
Dev Svcs Deputy
Director
14,000
14,000
Development
Services
Int’l City Management Association
OR
American Planning Association
Austin, TX
Minneapolis, MN
Dir. of Development Svc $3,500
Int’l Conference of Shopping
Centers
Las Vegas, NV Dir. of Development Svc $2,800
International Code Conference ABM St. Louis, MO Chief Building Official $2,700
ICC Certification Training Las Vegas Chief Building Official $2,000
Economic
Development
International City
Managers Assn
Austin, TX Director or Deputy Director of Economic
Development $
2,500
Int’l Council of Shopping
Centers
Las Vegas, NV Director of Economic Development/City
Manager
2,500
Int’l Economic Development
Council
Dallas, TX Director of Economic Development
Management Analyst $
3,000
3,000
Educational Seminar for
Tourism (ESTO)
Savannah, GA Public Affairs Manager
2,800
Americans for the Arts Conference Washington DC Deputy Director of Econ Development
Management Analyst
3,000
3,000
Finance
Government FinanceOfficers
Association
Orlando, FL Director of Finance
Deputy Director (2) $
2,000
4,000
International City Managers Assn Austin, TX Director of Finance $2,500
Public Works
ICMA Conference Austin, TX Director or
Deputy Director of PW - CP
2,500
2,500
Concrete World Las Vegas, NV Maintenance Worker I/II (3) $10,000
Assoc of Aquatic Professionals Colorado
Springs, CO
Deputy Director of PW - Op
Community Services Manager
6,000
National Rec & Park Assoc (NRPA)
Conference
Dallas, TX Deputy Director of PW - Op $3,000
International Society of Arboriculture
Conference
Alburquerque,
NM
Landscape Inspector $2,500
Irrigation Show San Antonio, TX Landscape Inspector $3,000
CarteCon Arlington, TX Sr Mgmt Analyst $3,500
Item 3B-37
338
SECTION 12:
APPENDIX
339
Fund
Type Fund # Description
City
Manager
Community
Development
Economic
Development
Finance/
IT/Housing
PW/
Capital Projects
Public
Safety
General Fund
110 General Fund xxxxxx
Special Revenue Funds
210 Traffic Safety x
211 Gas Tax x
213 Measure A x
214 Housing Mitigation x
220 Community Development Block Grant x
225 Permanent Local Housing Allocation x
226 Opioid Settlement x
228 Child Care Mitigatoin x
229 SLESF Grant x
230 Fire Services Fund x
231 New Construction Tax x
232 Drainage Facility x
233 Park and Rec Facilities x
234 Traffic Signals x
235 Fire Facilities x
236 Recycling Fund x
237 Energy Independence Loan x
238 Air Quality Management x
242 Aquatic Facility x
243 Cannabis Compliance xx
271 El Paseo Assessment District x
Landscape & Lighting Districts:
272 Parkview Estates Assessment District x x x
273 Cook & Country Club Assessment District x
275 Lighting and Landscaping Districts x
276 Haystack Assessment District x
278 Vineyard Assessment District x
279 Waring Court Assessment District x
280 Palm Gate Assessment District x
281 Grove Assessment District x
283 Portola Place Assessment District x
285 K & B Assessment District x
286 Crest Assessment District x
287 Shepherd Lane Assessment District x
299 PDCC Assessment District x
Business Improvement Districts:
277 President's Plaza I District x
282 President's Plaza III District x
Business Assessment Districts:
289 Section 29 Benefit Assessment District x
Housing:
870 Housing Administration Fund x
871 Palm Desert Housing Authority x
873 Housing Asset Fund x
Capital Project Funds
400 CP - Reserve xx
420 CP - Drainage Facilities x
425 CP - Business Enhancement x
430 CP - Parks and Rec Facilities x
436 CP - Arts in Public Places x
440 CP - Signalization x
441 CP - Golf Course xx
450 CP - Building Maintenance x
451 CP - RDA Residual Bond Funds xxxx
452 CP - Library Building x
461 CP - University Park Public Improvements x
464 CP - Merano Public Improvements x
466 CP - Silver Spur Public Improvements x
467 CP - Highlands Public Improvements x
468 CP - University AD Improvements x
469 CP - Section 29 Public Improvements x
Debt Service Funds
314 Highlands Debt Service x
Enterprise Funds
510 Parkview Office Complex xx
520 Desert Willow Golf Course x
521 Palm Desert Recreational Facilities Corp x
Internal Service Funds
530 Equipment Replacement Reserve xx
575 Self Insurance x
577 Compensation Payable Fund x
610 Trust Deposit Fund x
Custodial Funds
303 84-1 Debt Service x
304 87-1 Debt Service x
306 Sierra Nova Debt Service x
307 Bighorn Debt Service x
308 Sunterrace Debt Service x
309 94-3 Merano Debt Service x
311 98-1 Bighorn Debt Service x
312 Silver Spur Debt Service x
315 04-1 Section 29 Debt Service x
351 91-1 Indian Ridge CFD Debt Service x
353 05-1 University Park CFD Debt Service x
354 21-1 University Park CFD Debt Service x
391 Palm Desert Financing Authority x
576 Retiree Health Sinking Fund x
City of Palm Desert
Fund Department Matrix
PR
O
P
R
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E
T
A
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Y
FU
N
D
S
GO
V
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N
M
E
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T
A
L
F
U
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D
S
FI
D
U
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I
A
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Y
F
U
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D
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340
SUMMARY OF FINANCAL POLICES
Summary of Financial Policies
The city continues to act in accordance with the numerous financial policies adopted by
the City Council. These policies ensure consistent and professional conduct in all fiscal
matters by requiring sound fiscal management through establishing strategies in
accounting, financial planning, budgeting, revenue projection, fees, reserves (fund
balance), debt, and cash flow. Following is a summary of the financial policies that apply
to budget development and financial management.
FIN-001 A - Acceptance of Electronic Forms of Payments including Credit, Debit,
and Payment Cards - Adopted March 17, 2020
The purpose of this policy is to establish guideline and parameters for the acceptance of
electronic forms of payment including, credit, debit, or payment cards at the City of Palm
Desert (the "City") for various payments including fees, charges, fines, permits, licenses,
and/or sales, while minimizing risk, ensuring the security of data within the rules and
regulations established by the Payment Card Industry (PCI) and articulated in the PCI
Data Security Standards (DSS), and ensuring that payment card acceptance procedures
and appropriately integrated with the City's financial and other systems.
For the full Acceptance and Electronic Forms of Payments including Credit, Debit, and
Payment Cards. Please click here.
FIN-001 B – Ecommerce Policy Terms and Conditions - Adopted March 17, 2020
The services offered on this Website include, but are not limited to, online payment
services for business license renewals, tax payments, fees, and permit payments. By
accessing this website of using the Services, the user of the Services (the "User") agrees
to be bound by and accept these Terms and Conditions, including the City's Online
Privacy Policy. If the User does not agree to these Terms and Conditions and/or the City's
Online Privacy Policy, the User should not use these Services and/or Website.
For the full Ecommerce Policy Terms and Conditions Policy please click here.
FIN-002 – Investment Policy – Adopted November 19, 2020
The policy of the City of Palm Desert, the Successor Agency to the Palm Desert
Redevelopment Agency, the Palm Desert Housing Authority, the Palm Desert Financing
Authority, and the Palm Desert Recreational Facilities Corporation (hereafter referred to
collectively as the "City") is to invest public funds with the goals of preserving capital,
meeting the city's daily cash needs, and achieving a market rate of return, while complying
with all federal, state, and local laws.
For the full Investment Policy please click here.
341
SUMMARY OF FINANCAL POLICES
FIN-003 – Reserve Policy - Adopted September 27, 2018
To outline the policy and procedures for establishing reserves for long-term city
infrastructure needs, economic uncertainties, economic development, emergency
reserve, equipment replacement, pension, and other post-employment obligations. This
Reserve Policy ("Policy") will also set guidelines and priorities for the distribution of excess
revenues at the end of each fiscal year to assist in funding and replenishing the identified
reserve categories as well as ensuring that funds for current operating needs are
available. This Policy will help the City ensure stable service delivery.
For the full Reserve Policy please click here.
FIN-004 – Purchasing Ordinance - Adopted April 13.2023
The purpose of this chapter is to prescribe efficient policies and procedures for the
procurement of public projects, contractual services, professional services, and materials,
supplies, and equipment to better serve the City's residents. All purchasing will be done
with absolute integrity and equal opportunity will be provided to all, free of discrimination.
For the full Purchasing Ordinance please click here.
FIN-004 A – Uniform Federal Award Procurement Policy – Adopted August 13, 2018
The purpose of this Policy for Procurement Procedures Under a Federal Award (‘Policy”)
is to document procurement procedures by the City of Palm Desert (‘City’) for property
and services when using federal funds. All procedures in this Policy reflect applicable
state, local, and federal law.
For the full Uniform Federal Award Procurement Policy please click here.
FIN-004 B – Procurement Card Issuance and Use Policy – Adopted October 1,2021
The purpose of this policy is to establish a framework for appropriate use of Procurement
Cards. A Procurement Card is a City-issued credit card from a financial institution to
streamline the acquisition process and facilitate official City business that includes
approved purchases such as utility payments, travel reservations, conference
registrations, online subscriptions and small dollar purchase, requiring a credit card
payment or to place an order and invoicing is not an available option. This policy and the
use of a Procurement Card (P-card) is not intended to replace any policies of the City
including those related to procurement, payments for services, use of City equipment or
travel. This policy applies to all employees that are issued a P-card or authorized to use
one.
For the full Procurement Card Issuance and Use Policy please click here.
342
SUMMARY OF FINANCAL POLICES
FIN-005 – Policy for Unclaimed Monies – Adopted September 27, 2018
To establish the proper disposition and accounting for unclaimed monies. Government
Code Sections 50050 through 50057 provide the authority for this policy.
For the full Policy for Unclaimed Monies please click here.
FIN006 – Treasury Policies and Procedures – Adopted February 8, 2007
The Treasury Policies and Procedures Manual (‘Manual’) is intended to respond to the
aforementioned requirements, and to provide the framework for City Treasury operations.
This Manual shall also provide documentation that the external auditor can use to review
treasury staff compliance with internal controls.
For the full Treasury Policies and Procedures please click here.
FIN007 – Local Debt Policy – Adopted January 10, 2019
The purpose of this Local Debt Policy (the “Policy”) is to establish guidelines and
parameters for the effective governance, management and administration of debt and
other financing obligations issued by the city and its related entities (such as the Palm
Desert Financing Authority and the Successor Agency to the Palm Desert Redevelopment
Agency).
For the full Local Debt Policy please click here.
FIN008 – Capital and Inventoriable Assets Management
As pertains to the City of Palm Desert, the City of Palm Desert Housing Authority, the
Successor Agency to the Palm Desert Development Agency, any community facilities
district, any community services district or any other agency affiliated with the City of Palm
Desert, the purpose of this policy is to:
A.Establish control and accountability measures to ensure careful and responsible
management of municipal capital assets and inventoriable assets.
B.Define eligible costs and establish thresholds for capitalization in conformity with
Governmental Accounting Standards Board Statement No. 34 Basic Financial
Statements and Management's Discussion and Analysis for State and Local
Governments, Statement No. 51 Accounting and Financial Reporting for Intangible
Capital Assets, and Statement No. 87 Leases; and
C.To collect and maintain complete and accurate capital asset information required
for preparation of financial statements in accordance with GAAP (generally accepted
accounting principles).
For the full Capital and Inventoriable Assets Management please click here.
343
SUMMARY OF FINANCAL POLICES
FIN009 – Disposal of Surplus Property and Equipment – Adopted December 15,
2022
The City is committed to managing surplus property, such as used furniture and
equipment, in a manner that is fiscally responsible, reduces harmful environmental
impacts, and promotes the City's reduce-reuse-recycle philosophy. This policy explains
the process including the physical removal, transportation, sale, donation, disposal and\or
the ultimate disposition of all surplus property. This policy also addresses disposition of
vehicles and other movable equipment.
For the full Disposal of Surplus Property and Equipment policy please click here.
FIN010 – Furniture Procurement Policy and Procedures – Adopted December 15,
2022
This policy provides guidance on the standards and procedures governing the selection,
acquisition, installation, and use of office furniture at the City of Palm Desert. It sets out
the main principles, rules, and procedures regarding the procurement and management
of furniture necessary to create a productive working environment.
For the full Furniture Procurement Policy and Procedures please click here.
344
ACRONYMS
AB- Assembly bill
ACFR- Annual Comprehensive Financial Report
ADA- Americans with Disabilities Act
AD- Assessment District
BID- Business Improvement District
CAMP- California assessment Management
CALPERS- California Public Employees Retirement System
CEQA- California Environmental Quality Act
CFD- Community Facilities District
CIP- Capital Improvement Program
COPS- Community- Oriented Policing Services
CPI-U- Consumer Price Index- All Urban Consumers
CSO- Community Service Officer
CSUSBPD- Cal State University of San Bernardino, Palm Desert
CVAG- Coachella Valley Association of Governments
CVWD- Coachella Valley Water District
EOC- Emergency Operations Center
ERAF- Educational Revenue Augmentation Fund
FDIC- Federal Insurance Contribution Act
FPPC- Fair Political Practices Commission
GAAP- Generally Accepted Accounting Principles
GASB- Government Accounting Standards Board
GF- General Fund
345
ACRONYMS
GFOA- Government Finance Officers Association
GIS- Geographic Information System
HOPTR- Homeowner Property Tax Relief
IT- Information Technology
JPA- Joint Powers Authority
LAIF- Local Agency Investment Fund
LTD- Long-Term Disability
NACSLB- National Advisory Council on State and Local Budgeting
NEPA- National Environmental Policy Act
NPDES- National Pollutant Discharge Elimination System
OPEB- Other Post- Employment Benefits
RCTC- Riverside County Transportation Commission
RDA- Redevelopment Agency
SAM- Sewer Authority Mid- Coast side
SARDA- Successor Agency to the Redevelopment Agency
SB- Senate Bill
SLESF- Supplemental Law Enforcement Services Funds
SRO- School Resource Officer
TOT- Transient Occupancy Tax
VLF- Vehicle License Fee
346
GLOSSARY
ACCRUAL ACCOUNTING – A basis of accounting in which revenues are recognized in
the accounting period in which they are earned, and expenses are recognized in the
period in which they are incurred.
ACFR (ANNUAL COMPREHENSIVE FINANCIAL REPORT) – An ACFR is a set of
financial statements for a state, municipality or other governmental entity that comply
with the accounting requirements established by the Governmental Accounting
Standards Board (GASB).
ACTIVITY – A specified, and distinguishable line of work performed by a division.
ACTION (also Strategic Action) - A specified step through which a department will attain
its goals
AD VALOREM TAX – A tax computed from the assessed valuation against real (land
and buildings) and personal (equipment and furniture) property.
APPROPRIATION – A request for budget from new revenue, grants, and/or
“Unobligated General Fund Reserves”. In more technical terms, it is legal authorization
granted by City Council/Legislative Body to spend public funds for a specific purpose.
ASSESSED VALUATION – The valuation set upon real estate and certain personal
property by the Assessor as a basis for levying property taxes.
ASSETS – Resources owned or held by the City which have monetary value.
AUDIT – An examination of an organization’s financial statements and the utilization of
resources.
AUTHORIZED POSITIONS – Employee positions, which are authorized in the adopted
budget, to be filled during the year.
AUTOMATED CLEARING HOUSE (ACH) - A method of electronic funds transfer.
BASE BUDGET – Cost of continuing the existing levels of service in the current budget
year.
BALANCE SHEET - A statement that discloses the assets, liabilities, reserves and
equities of a fund or government unit at a specified date.
BALANCED BUDGET – A budget adopted by the legislative body and authorized by
ordinance where proposed expenditures are equal to or less than proposed revenues.
BOND – A written promise to pay a sum of money on a specific date(s) at a specific
interest rate. The interest payments and the repayment of the principal are detailed in a
bond ordinance.
BOND ISSUE - Generally, the sale of a certain number of bonds at one time by a
governmental unit.
347
GLOSSARY
BOND RATING (MUNICIPAL) - A credit rating assigned to a municipality to help
investors assess the future ability, legal obligation, and willingness of the municipality
(bond issuer) to make timely debt service payments. Stated otherwise, a rating helps
prospective investors determine the level of risk associated with a given fixed-income
investment. Rating agencies, such as Moody's and Standard and Poors, use rating
systems, which designate a letter or a combination of letters and numerals where AAA
is the highest rating and C1 is a very low rating. The city maintains an Aa rating.
BONDED DEBT – That portion of indebtedness represented by outstanding bonds.
BUDGET – A plan of financial operation embodying an estimate of proposed means of
financing it. The “operating budget” is the financial plan adopted for a single fiscal year.
The “proposed budget” designates the financial plan initially developed by departments
and presented by the City Manager to the Council for approval. The “adopted budget” is
the plan as modified and finally approved by that body. The approved budget is
authorized by ordinance and thus specifies the legal spending limits for the fiscal year.
BUDGET CALENDAR – The schedule of key dates which the City follows in the
preparation and adoption of the budget.
BUDGET DOCUMENT – The compilation of the spending plans for the various funds,
along with supporting schedules, tables and charts which, in total, comprises the annual
revenue and expenditure plan.
BUDGET MESSAGE - The opening section of the budget from the City Manager, which
provides the City Council and the public with a general summary of the most important
aspects of the budget.
BUDGETARY CONTROL – The control or management of the organization in
accordance with an approved budget for the purpose of keeping expenditures within the
limitations of available appropriations and revenues.
CAPITAL PROJECT FUND – A fund created to account for financial resources to be
used for the acquisition or the construction of major capital facilities or equipment.
CAPITAL OUTLAY – An expenditure which results in the acquisition of or addition to
fixed assets, and meets these criteria: has an anticipated useful life of more than one
year; costs more than $5,000, can be permanently identified as an individual unit of
property; belongs to one of the following categories: land, buildings, structures and
improvements, equipment; constitutes a tangible, permanent addition to the value of
City assets; does not constitute repair or maintenance; and, is not readily susceptible to
loss.
CASH BASIS ACCOUNTING - A basis of accounting in which only the cash received
and disbursed is taken into consideration. This basis is not concerned with when
revenues are earned or when expenses have been incurred.
348
GLOSSARY
CLOSING THE BOOKS – Accounting procedures performed at the end of an
accounting period to report the financial position of an entity at a specific point-in-time.
Some entities close their books monthly, while virtually all entities close the books at the
end of their fiscal year.
COMMERCIAL PAPER – an unsecured short-term promissory note with maturities
ranging from 2 to 270 days. Commercial Paper is an authorized investment of the city.
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) - a type of federal grant to
improve the infrastructure in low to middle income areas of the community. This
includes loans to low to middle income families for housing rehabilitation.
CONSUMER PRICE INDEX (CPI) – A statistical description of price levels provided by
the U.S. Department of Labor. The index is used as a measure of the increase in the
cost of living (i.e. economic inflation).
CONTINGENCY FUND – A budgetary reserve set aside for emergencies or unforeseen
expenditures not otherwise budgeted.
DEBT SERVICE - The repayment cost, usually stated in annual terms and based on an
amortization schedule, of the principal and interest on any particular bond issue.
DEBT SERVICE FUND – A fund used to account for the monies set aside for the
payment of interest and principal to holders of the City’s General Obligation and
Revenue bonds, the sale of which finances long-term capital improvements, such as
facilities, streets and drainage, parks and water/wastewater systems.
DEFERRED REVENUE – Revenue received before it is earned. An example is a
prepaid, refundable facility fee. The fee is not “earned” until the event takes place.
Deferred revenues are classified as a liability because the money may have to be
returned prior to actually earning it.
DEPARTMENT – A section of the total organization having a specialized function or
activity and segregated cost data.
DEPRECIATION – (1) Reduction in the service life of capital assets attributable to wear
and tear, deterioration, action of the physical elements, inadequacy, or obsolescence.
(2)That portion of the cost of a capital asset that is charged as an expense during a
particular period.
EFFECTIVE TAX RATE – the tax rate calculated using current year property values
produces the same amount of income for the taxing entity as was received in the prior
year. This rate calculation excludes new construction or newly annexed property added
to the tax roll for the current year.
ENCUMBRANCES – Obligations in the form of purchase orders and contracts which
are chargeable to an appropriation and for which a part of the appropriation is reserved
because the goods or services have not been received. When paid, the encumbrance is
liquidated.
349
GLOSSARY
EMERGENCY MEDICAL SERVICES (EMS)- is a service providing out-of-hospital
acute care and transport to definitive care, to patients with illnesses and injuries which
the patient believes constitutes a medical emergency.
ENTERPRISE FUND – A fund established to account for operations that are financed
and operated in a manner similar to private business enterprises where the intent of the
governing body is that the costs of providing goods or services to the general public on
a continuing basis be financed or recovered primarily through user charges.
ESTIMATED REVENUE – The amount of projected revenues to be collected during the
fiscal year.
EXPENDITURES – Decreases in net financial resources that include current operating
expenses which require the current or future use of net current assets, debt services,
and capital outlays.
FISCAL POLICY – A government’s policies with respect to revenues, spending, and
debt management as these relate to government services, programs, and capital
investment. Fiscal policy provides an agreed-upon set of principles for the planning and
programming of government budgets and their funding.
FISCAL YEAR – A 12-month period to which the annual budget applies. The City of
Palm Desert has specified July 1 to June 30 as its fiscal year.
FIXED ASSETS – Assets of long-term character that are intended to continue to be
held or used, such as land, buildings, machinery, furniture, and other equipment.
FUND – An accounting device established to control receipt and disbursement of
income from sources set aside to support specific activities or attain certain objectives.
Each fund is treated as a distinct fiscal entity with a self-balancing set of accounts.
FUND TYPE – In governmental accounting, all funds are classified into eight fund types:
General, Special Revenue, Debt Service, Capital Projects, Special Assessment,
Enterprise, Service and Trust, and Agency.
FUNDING – Provides budgetary resources to cover the total cost of a program or
project at the time it is undertaken.
GAAP – “Generally Accepted Accounting Principles” refer to a collection of commonly-
followed accounting rules and standards for financial reporting.
GANN LIMIT - The Gann limit, was approved by voters with the goal of keeping state
and local government spending, capped at 1978–79 levels, adjusted for changes in
population and inflation. The City’s Gann Limit in the 2022/23 fiscal year is
GASB – An acronym for the Governmental Accounting Standards Board. This board
sets accounting policies and practices for all governmental entities.
350
GLOSSARY
GENERAL FUND – The main operating fund of the City. This fund used to account for
all financial resources except those required by policy, law, or regulation to be
accounted for in another fund.
GENERAL OBLIGATION DEBT – Monies owed on interest and principal to holders of
the City’s General Obligation Bonds. The debt is supported by revenue provided from
real property which is assessed through the taxation power of the local governmental
unit.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (G.A.A.P.) – Detailed
accounting standards and practices for state and local government as prescribed by the
Governmental Accounting Standards Board.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) - The ultimate
authoritative accounting and financial reporting standard-setting body for state and local
governments.
GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) - A professional
association of state, provincial, and local government finance officers in the United
States and Canada whose mission is to enhance and promote the professional
management of governments for public benefit through education, training, and
leadership.
GRANT – A financial award given by one entity to an individual or other entity for a
specific purpose. Grants generally have conditions that must be met in expending the
funds. Conditions may include what the funds are spent on or demonstrate intent of
progress for a specific goal.
INCREMENTAL TAX – A new or additional tax revenue generated from increased
property values and new development after a “base year” is established.
INFRASTRUCTURE – Physical assets of the City including streets, water, sewer, public
buildings and parks.
INTERNAL SERVICE FUND – A fund used to account for the financing of goods or
services provided by one City department or cost center to other departments, on a cost
reimbursement basis.
LIABILITIES – Debt or other legal obligations arising out of transactions in the past
which must be liquidated, renewed, or refunded at some future date. This term does not
include encumbrances.
LONG-TERM DEBT – Immature debt of a government expected to be repaid from
government funds. An average repayment schedule is 20 years.
MODIFIED ACCRUAL ACCOUNTING – A basis of accounting that is a combination of
cash and accrual basis. Revenues are recorded when they are both measurable and
available to finance current expenditures of the respective funds. Most cities use the
60-day rule of thumb to consider revenue available.
351
GLOSSARY
NOTE – A certificate pledging payment, issued by a government or bank.
OBJECTIVE – Something to be accomplished in specific, well-defined, and measurable
terms and that is achievable within a specific time frame.
OPERATING BUDGET – Plans or current expenditures and the proposed means of
financing them. The annual operating budget is the primary means by which most of the
financing, acquisition, spending, and service delivery activities of the City are controlled.
The use of the annual operating budget is required by State law.
PERFORMANCE MEASURES – Specific quantitative measures of work performed
within an activity or program. They may also measure results obtained through an
activity or program.
PESTEL ANALYSIS – A framework used in strategic planning to assess business
environment factors. PESTEL is an acronym that represents Political factors, Economic
factors, Social factors, Technological factors, Environmental factors, and Legal factors.
The analysis is integrated into a SWOT analysis to identify opportunities and threats to
an organization.
PREPAID EXPENSE - Expenses that are paid in advance. An example might be
insurance. If the insurance is cancelled early, a prorated amount is returned. Prepaid
expenses are classified as assets, and then recorded as expenses once the expense is
incurred (money is no longer considered refundable).
REFUNDING – The issuance of new debt whose proceeds are used to repay previously
issued debt.
REIMBURSEMENT – Repayment to a specific fund for expenditures incurred or
services performed by that fund to or for the benefit of another fund.
REPLACEMENT COST – The cost of an asset which can render similar services (but
which need not be of the same structural form) as the property to be replaced.
RESERVE – Money set aside for potential future financial obligations. Reserves
minimums are generally set by policy.
RETAINED EARNINGS – Total assets less liabilities for a given fund. For Enterprise
Funds, this term is used as Fund Balance is used in Governmental Funds to represent
unrestricted, unencumbered assets that are the net reserves of the fund.
REVENUES – All amounts of money received by a government from external sources
other than expense refunds, capital contributions, and residual equity transfers.
SPECIAL ASSESSMENT FUND – A fund used to account for the resource and
payments for the financing or construction of public improvement or services that benefit
the properties which have assessments levied against them on the County’s property
tax roll.
352
GLOSSARY
SPECIAL REVENUE FUND – A fund used to account for the proceeds of specific
revenue sources that are legally restricted to expenditures for specified purposes.
STRATEGIC PLAN - The City’s roadmap for uniting City goals and mission to the
actions of the City departments.
SWOT ANALYSIS - a strategic planning method used to evaluate the Strengths,
Weaknesses, Opportunities and Threats involved in a project.
TAX LEVY – The resultant product when the tax rate per one hundred dollars is
multiplied by the tax base.
TAX RATE – A percentage applied to all taxable property to raise general revenues. It
is derived by dividing the total tax levy by the taxable net property valuation.
TAXES – Compulsory charges levied by a government for the purpose of financing
services performed for the common benefit.
TIF – An acronym for the Tax Increment Financing District, a geographical area or
district created under Texas law to encourage development of the area within its
boundaries by the reinvestment of the incremental tax growth generated by property
value increases and new development within the district.
TRANSFERS IN/OUT – Amounts transferred from one fund to another to assist in
financing the services for the recipient fund.
TRANSIENT OCCUPANCY TAX (TOT) – An 11% tax assessed by the city on all room
rentals of durations less than 30 days.
YIELD - The rate earned on an investment based on the price paid for the investment.
353
354
355
356
357
358
359
360
SECTION 13:
ADDENDUM
361
City of Palm Desert Historical
Citywide Revenues
FY 2023-24
Fund #Fund Name FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Governmental Funds Actuals Actuals Budgeted Budgeted
110 General Fund 58,143,629 75,672,334 71,180,581 75,554,467
Total General Fund 58,143,629 75,672,334 71,180,581 75,554,467
Special Revenue Funds
210 Traffic Safety 2,099 5,334 4,700 2,700
211 Gas Tax 3,087,058 2,353,181 2,815,451 2,730,561
213 Measure A 6,477,124 3,811,578 4,962,000 5,026,000
214 Housing Mitigation Fee 93,322 7,502 72,000 72,000
220 CDBG Block Grant 749,280 42,599 418,763 418,763
225 Permanent Local Housing Alloc.- 171,306 - 250,000
226 Opioid Settlement Funds - - - -
228 Child Care Program 69,956 24,625 94,000 94,000
229 Public Safety 136,265 54,321 200,500 200,500
230 Prop A. Fire Tax 17,564,287 19,168,004 17,320,000 20,289,242
231 New Construction Tax 5,268,131 292,322 4,147,107 4,147,107
232 Drainage Facility 63,139 32,862 72,500 72,500
233 Park and Recreation 13,867 109,566 178,000 178,000
234 Signalization 19,439 2,259 20,500 20,500
235 Fire Facility Fund 48,601 106,697 123,100 123,100
236 Waste Recyling Fees 448,603 412,375 495,000 499,130
237 Energy Independence 188,026 130,008 305,000 305,000
238 Air Quality Management 69,242 50,629 73,450 73,450
242 Aquatic Center 1,351,486 2,075,804 2,735,080 3,640,250
243 Cannabis Compliance 3,680,073 3,386,460 2,395,000 1,210,000
271 El Paseo Assessment District 216,752 248,485 250,000 250,000
Landscape & Lighting Districts:
276 LLD Zone #2 140,739 124,735 141,642 113,142
278 LLD Zone #3 10,841 10,972 10,988 14,488
272 LLD Zone #4 5,591 5,666 5,930 5,930
273 LLD Zone #5 32,892 24,373 24,947 24,947
275 LLD Zone #6 92,830 96,322 91,653 101,124
279 LLD Zone #7 5,983 5,875 5,776 5,776
280 LLD Zone #8 11,796 11,940 11,655 11,655
281 LLD Zone #9 21,059 20,971 21,000 21,000
283 LLD Zone #11 4,502 4,372 4,324 4,324
285 LLD Zone #14 20,533 20,070 21,582 21,582
286 LLD Zone #15 8,321 7,980 7,973 7,973
287 LLD Zone #16 43,499 40,704 42,331 39,331
299 LLD Zone #13 65,008 62,959 66,925 66,925
Business Improvement Districts:
277 President's Plaza I 273,231 264,780 473,035 267,579
282 President's Plaza III 50,620 46,781 48,062 46,874
Business Assessment Districts:
289 BAD No. 1 272,940 266,949 270,410 259,825
Housing:
870 Housing Set-Aside 243,032 245,356 439,500 504,922
871 Housing Authority 7,544,869 7,890,851 8,048,316 9,088,266
873 Housing Asset Fund 257,694 139,938 95,000 95,000
Total Special Revenue Funds 48,652,730 41,777,512 46,513,200 50,303,466
362
City of Palm Desert Historical
Citywide Revenues
FY 2023-24
Fund #Fund Name FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Capital Project Funds
400 Capital Project Reserve Fund 702,406 958,153 14,426,338 210,000
420 Capital Project Drainage Facilities 4,393 (28,330) 20,000 20,000
425 Economic Development Capital Projects 1,177,097 3,403,948 109,543 89,543
430 Parks & Recreation Facilities Capital Projects 268 (438) 100 100
436 Art in Public Places 241,522 405,744 493,465 493,465
440 Signalization Capital Projects 238 (1,508) 300 300
441 Golf Course Capital Projects 2,423,532 2,383,808 2,617,865 2,617,865
450 Building Maintenance Reserve 5,888 62,914 1,173,341 5,000
451 SARDA Capital Projects & Properties 20,501 64,557 1,840,000 250,000
464 AD94-3 Merano 49 - - -
466 Silver Spur Ranch - - - -
467 Highlands Assessment District - - - -
468 University Park CFD 9,226 (7,572) - -
469 Section 29 Assessment 2004-2 - - - -
Total Capital Project Funds 4,585,120 7,241,277 20,680,952 3,686,273
Debt Service Funds
314 AD Highlands 134,446 140,722 131,485 120,691
Total Debt Service Funds 134,446 140,722 131,485 120,691
Total Governmental Funds 111,515,925 124,831,844 138,506,218 129,664,897
Proprietary Funds
Internal Service Funds
530 Equipment Replacement Fund 1,604,869 (85,315) 880,000 20,000
577 Compensation Benefits Fund 329,618 321,216 178,024 260,000
Total Internal Service Funds 1,934,487 235,901 1,058,024 280,000
Enterprise Funds
510 Parkview Office Complex 1,309,846 1,235,826 1,298,000 1,298,000
520 Desert Willow Golf Course 9,507,547 11,361,587 11,713,333 11,795,294
521 Palm Desert Recreational Facilities (PDRFC)2,181,902 3,975,953 4,492,967 4,542,220
Total Enterprise Funds 12,999,295 16,573,366 17,504,300 17,635,514
Total Proprietary Funds 14,933,782 16,809,267 18,562,324 17,915,514
Total Citywide 126,449,707 141,641,111 157,068,542 147,580,411
Fiduciary Funds
Custodial Funds
303 AD 84-1 - - - -
304 AD 87-1 - - - -
306 AD 92-1 - - - -
307 AD 91-4 Bighorn - - - -
308 AD 94-2 Sunterrace/Varner 731 (2,435) - -
309 AD 94-3 Merano 5,917 465 500 500
311 AD 98-1 Canyons of Bighorn 599 (1,568) 500 500
312 AD 01-1 Silver Spur 179,599 174,225 177,563 168,563
315 AD Section 29 1,841,456 1,438,905 1,455,900 1,450,600
351 AD 91-1 Indian Ridge 8,402 (21,960) 7,000 6,000
353 AD CFD University Park 2,596,910 474,039 496,850 497,350
354 AD CFD University Park 2021 - 922,808 919,575 917,575
391 Palm Desert Finance Authority 161,472 161,056 154,669 153,763
576 Retiree Health Benefits 930,070 975,133 764,824 754,824
Total Custodial Funds 5,725,156 4,120,669 3,977,381 3,949,675
Total Fiduciary Funds 5,725,156 4,120,669 3,977,381 3,949,675
Total All Funds 132,174,863 145,761,779 161,045,923 151,530,086
363
City of Palm Desert
Historical Citywide Expenditures
FY 2023-24
Fund #Fund Name FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Governmental Funds Actuals Actuals Budgeted Budgeted
110 General Fund 56,952,842 61,476,332 89,361,381 75,353,985
Total General Fund 56,952,842 61,476,332 89,361,381 75,353,985
Special Revenue Funds
210 Traffic Safety 2,087 2,500 4,700 2,700
211 Gas Tax 2,066,179 2,053,709 4,863,324 2,205,000
213 Measure A 4,786,240 4,070,113 9,717,757 14,159,925
214 Housing Mitigation Fee 7,090 49,048 404,500 404,500
220 CDBG Block Grant 738,033 207,472 822,853 393,904
225 Permanent Local Housing Alloc.- - 266,263 250,000
226 Opioid Settlement Funds - - - -
228 Child Care Program - 900,000 684,000 -
229 Public Safety 134,814 53,024 200,000 234,000
230 Prop A. Fire Tax 13,435,649 15,034,255 19,937,605 24,803,162
231 New Construction Tax 5,719,745 1,600,466 4,212,082 500,000
232 Drainage Facility 19,474 - 239,262 263,138
233 Park and Recreation 3,249 - 1,258,400 -
234 Signalization - - 225,000 235,075
235 Fire Facility Fund - - 1,223,471 645,600
236 Waste Recyling Fees 239,540 343,906 699,050 516,180
237 Energy Independence 195,229 165,569 228,480 228,480
238 Air Quality Management 67,167 62,892 63,100 78,830
242 Aquatic Center 1,244,324 2,321,144 2,892,597 3,890,250
243 Cannabis Compliance 3,393,115 3,500,000 3,180,000 1,200,000
271 El Paseo Assessment District 200,323 239,517 291,000 250,000
Landscape & Lighting Districts:
276 LLD Zone #2 140,134 119,901 139,318 140,240
278 LLD Zone #3 11,856 10,702 12,796 11,838
272 LLD Zone #4 5,474 5,040 4,390 3,990
273 LLD Zone #5 25,722 28,696 32,161 33,032
275 LLD Zone #6 127,213 117,142 126,194 120,124
279 LLD Zone #7 4,746 5,817 6,172 6,191
280 LLD Zone #8 4,419 3,864 5,861 5,083
281 LLD Zone #9 22,458 24,453 34,527 28,509
283 LLD Zone #11 5,455 5,417 7,178 5,878
285 LLD Zone #14 23,618 23,685 36,299 25,849
286 LLD Zone #15 7,007 9,051 10,504 9,692
287 LLD Zone #16 47,678 42,390 80,104 86,640
299 LLD Zone #13 - - - 80,530
Business Improvement Districts:
277 President's Plaza I 220,185 207,090 384,670 400,533
282 President's Plaza III 46,249 29,596 39,071 44,625
Business Assessment Districts:
289 BAD No. 1 17,643 18,300 796,862 822,606
Housing:
870 Housing Set-Aside 243,032 245,705 439,500 504,922
871 Housing Authority 8,627,364 8,120,244 11,774,747 11,710,199
873 Housing Asset Fund 205,099 175,951 7,958,650 743,650
Total Special Revenue Funds 42,037,609 39,796,658 73,302,447 65,044,875
364
City of Palm Desert
Historical Citywide Expenditures
FY 2023-24
Fund #Fund Name FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
Capital Project Funds
400 Capital Project Reserve Fund 864,502 2,259,227 14,629,283 13,380,578
420 Capital Project Drainage Facilities - 18,910 1,757,323 3,200,000
425 Economic Development Capital Projects 2,477,067 3,047,792 1,210,624 730,552
430 Parks & Recreation Facilities Capital Projects 18,622 14,268 - -
436 Art in Public Places 362,514 301,286 1,231,910 694,370
440 Signalization Capital Projects - - - -
441 Golf Course Capital Projects 577,865 464,767 4,649,681 1,850,000
450 Building Maintenance Reserve 50,847 345,989 3,464,263 1,950,000
451 SARDA Capital Projects & Properties 6,802,177 9,616,681 25,607,512 32,077,730
464 AD94-3 Merano - - - -
466 Silver Spur Ranch - - - -
467 Highlands Assessment District - - - -
468 University Park CFD - - - -
469 Section 29 Assessment 2004-2 - - - -
Total Capital Project Funds 11,153,596 16,068,920 52,550,596 53,883,230
Debt Service Funds
314 AD Highlands 120,502 120,276 120,995 119,393
Total Debt Service Funds 120,502 120,276 120,995 119,393
Total Governmental Funds 110,264,549 117,462,187 215,335,419 194,401,483
Proprietary Funds
Internal Service Funds
530 Equipment Replacement Fund 1,115,890 1,200,145 2,432,641 2,173,562
577 Compensation Benefits Fund 409,738 327,131 290,000 250,000
Total Internal Service Funds 1,525,628 1,527,276 2,722,641 2,423,562
Enterprise Funds
510 Parkview Office Complex 872,211 952,898 3,029,660 4,113,300
520 Desert Willow Golf Course 8,960,991 9,910,814 10,647,843 11,056,646
521 Palm Desert Recreational Facilities (PDRFC)2,343,553 3,875,354 4,684,183 4,706,266
Total Enterprise Funds 12,176,756 14,739,067 18,361,686 19,876,212
Total Proprietary Funds 13,702,384 16,266,343 21,084,327 22,299,774
Total Citywide 123,966,932 133,728,530 236,419,746 216,701,257
Fiduciary Funds
Custodial Funds
303 AD 84-1 19,389 - - -
304 AD 87-1 - - - 188,669
306 AD 92-1 - - - 121,231
307 AD 91-4 Bighorn - - - -
308 AD 94-2 Sunterrace/Varner - - - 101,978
309 AD 94-3 Merano 47,065 - - -
311 AD 98-1 Canyons of Bighorn - - - -
312 AD 01-1 Silver Spur 153,952 175,413 168,469 167,563
315 AD Section 29 1,795,786 446,690 1,362,450 1,481,900
351 AD 91-1 Indian Ridge - - - 1,173,458
353 AD CFD University Park 2,510,234 179,828 494,850 507,050
354 AD CFD University Park 2021 - 395,540 865,825 917,575
391 Palm Desert Finance Authority 238,074 160,719 154,669 153,763
576 Retiree Health Benefits 2,810,407 1,001,688 781,353 752,574
Total Custodial Funds 7,574,906 2,359,878 3,827,616 5,565,761
Total Fiduciary Funds 7,574,906 2,359,878 3,827,616 5,565,761
Total All Funds 131,541,838 136,088,407 240,247,362 222,267,020
365
City of Palm Desert
73510 FRED WARING DRIVE
PALM DESERT, CA 92260
www.palmdesert.gov
Danseur by Jean-Louis Corby