HomeMy WebLinkAboutF Special RevenueOTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE
Special Revenue Funds are used to account for proceeds of specific revenue sources other than
expendable trust 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 expenditure for
transit and street-related purposes.
Housing Mitigation Fee Fund - This fund is used to account for fees collected from construction of
commercial and office buildings for low and moderate income mitigation purposes to be used strictly for
projects and programs that benefit the low and moderate income households.
Community Development Block Grant 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.
Child Care Program Fund – This fund is used 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 grants received from the U.S.
Department of Justice under the Local Law Enforcement Block Grant Program for the purpose of
purchasing equipment related to public safety.
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, addition or trailer
space in the city according to a fee schedule. Its use is restricted for the acquisition and development of
public facilities such as parks, playgrounds and public structures.
Planned Drainage 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.
Parks and Recreational Facilities Fund - This fund is used to account for fees collected for residential and
subdivision 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 either at the time grading permits are paid or prior to the approval of the final
map. Its use is restricted for expenditures related to the acquisition and maintenance of traffic signals.
Fire Facilities Restoration Fund – This fund is used to collect funds from developers for the purpose of
construction, restoration and purchase of equipment for fire stations within the City.
Recycling Fund - This fund is used to account for resources resulting from lower landfill tipping fees which
have been reduced to zero in 2013, and State grant funds. Funds will be utilized for purposes of
promoting recycling and recycling related activities.
113
OTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE
(CONTINUED)
Energy Independence Loan Fund – This fund is used to provide funding for the AB811 Energy Loans and
collect assessments from those AB811 loans through property tax collections. The assessments
collected will be used to service debt issued and to provide additional funding for the AB811 loans.
Air Quality Management Fund – This fund accounts for receipts from South Coast Air Quality
Management District, sixty percent of which is disbursed to the Coachella Valley Association of
Governments.
Aquatic Center Fund – This fund is used to account for revenues and expenditures for the City’s aquatic
facility.
Cannabis Compliance Fund – This fund is used to account for revenues and expenditures for the City’s
cannabis compliance activity.
El Paseo Assessment District Fund – 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. Proceeds from all charges
are used for the promotion of business activities in the area.
Various Landscape 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 Districts No 1 through 17.
Former RDA Low Income Housing Fund – This fund is used to account for the management and
operation of the City’s housing assets.
114
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115
CITY OF PALM DESERT
COMBINING BALANCE SHEET
OTHER SPECIAL REVENUE FUNDS
JUNE 30, 2018
ASSETS:
Pooled cash and investments -$ 2,136,045$ 2,858,798$ 31,510$
Receivables:
Accounts - - - -
Loans - - - 15,613
Interest - - - -
Prepaid costs - - - -
Due from other governments 664 195,065 - 204,965
Inventories - - - -
Advances to Successor Agency - - - -
TOTAL ASSETS 664$ 2,331,110$ 2,858,798$ 252,088$
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
LIABILITIES:
Accounts payable -$ 755,006$ -$ 204,965$
Accrued liabilities - - - -
Unearned revenues - - - -
Deposits payable - - - -
Due to other funds - - - -
TOTAL LIABILITIES - 755,006 - 204,965
DEFERRED INFLOWS OF RESOURCES:
Unavailable revenues - - - 15,613
Total Deferred Inflows of Resources - - - 15,613
FUND BALANCES:
Nonspendable:
Prepaid costs - - - -
Restricted for:
Public safety - - - -
Street related purposes 664 1,576,104 - -
Low income housing - - 2,858,798 -
Public facilities - - -
Special programs - - - 31,510
Committed to:
Aquatic center - - - -
Energy loan program - - - -
TOTAL FUND BALANCES 664 1,576,104 2,858,798 31,510
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES 664$ 2,331,110$ 2,858,798$ 252,088$
Traffic Safety Gas Tax
Housing
Mitigation Fee
Community
Development
Block Grant
116
CITY OF PALM DESERT
COMBINING BALANCE SHEET
OTHER SPECIAL REVENUE FUNDS
JUNE 30, 2018
ASSETS:
Pooled cash and investments
Receivables:
Accounts
Loans
Interest
Prepaid costs
Due from other governments
Inventories
Advances to Successor Agency
TOTAL ASSETS
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
LIABILITIES:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
TOTAL LIABILITIES
DEFERRED INFLOWS OF RESOURCES:
Unavailable revenues
Total Deferred Inflows of Resources
FUND BALANCES:
Nonspendable:
Prepaid costs
Restricted for:
Public safety
Street related purposes
Low income housing
Public facilities
Special programs
Committed to:
Aquatic center
Energy loan program
TOTAL FUND BALANCES
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES
(CONTINUED)
1,332,828$ 100,172$ 1,133,320$ 1,620,210$
- - - -
- - - -
- - 117,720 -
- - - -
- 25,000 - -
- - - -
- - 654,000 -
1,332,828$ 125,172$ 1,905,040$ 1,620,210$
-$ 10,985$ -$ 27,353$
- - - -
- 105,807 - -
- - - -
- - 130,800 -
- 116,792 130,800 27,353
- - 117,720 -
- - 117,720 -
- - - -
- 8,380 - -
- - - 1,592,857
- - - -
1,332,828 - 1,656,520 -
- - - -
- - - -
- - - -
1,332,828 8,380 1,656,520 1,592,857
1,332,828$ 125,172$ 1,905,040$ 1,620,210$
Public Safety
Police Grants
New
Construction
Tax
Planned
Drainage
Child Care
Program
117
CITY OF PALM DESERT
COMBINING BALANCE SHEET
OTHER SPECIAL REVENUE FUNDS
JUNE 30, 2018
ASSETS:
Pooled cash and investments
Receivables:
Accounts
Loans
Interest
Prepaid costs
Due from other governments
Inventories
Advances to Successor Agency
TOTAL ASSETS
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
LIABILITIES:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
TOTAL LIABILITIES
DEFERRED INFLOWS OF RESOURCES:
Unavailable revenues
Total Deferred Inflows of Resources
FUND BALANCES:
Nonspendable:
Prepaid costs
Restricted for:
Public safety
Street related purposes
Low income housing
Public facilities
Special programs
Committed to:
Aquatic center
Energy loan program
TOTAL FUND BALANCES
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES
1,419,507$ 410,318$ 1,108,171$ 2,478,570$
- - - 58,439
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
1,419,507$ 410,318$ 1,108,171$ 2,537,009$
3,100$ -$ -$ 29,991$
- - - 751
- - - 12,141
- - - -
- - - -
3,100 - - 42,883
- - - -
- - - -
- - - -
- - 1,108,171 -
- 410,318 - -
- - - -
1,416,407 - - -
- - - 2,494,126
- - - -
- - - -
1,416,407 410,318 1,108,171 2,494,126
1,419,507$ 410,318$ 1,108,171$ 2,537,009$
Parks and
Recreational
Facilities
Traffic
Signals
Fire Facilities
Restoration Recycling
118
CITY OF PALM DESERT
COMBINING BALANCE SHEET
OTHER SPECIAL REVENUE FUNDS
JUNE 30, 2018
ASSETS:
Pooled cash and investments
Receivables:
Accounts
Loans
Interest
Prepaid costs
Due from other governments
Inventories
Advances to Successor Agency
TOTAL ASSETS
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
LIABILITIES:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
TOTAL LIABILITIES
DEFERRED INFLOWS OF RESOURCES:
Unavailable revenues
Total Deferred Inflows of Resources
FUND BALANCES:
Nonspendable:
Prepaid costs
Restricted for:
Public safety
Street related purposes
Low income housing
Public facilities
Special programs
Committed to:
Aquatic center
Energy loan program
TOTAL FUND BALANCES
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES
(CONTINUED)
1,513,690$ 123,166$ 1,924,678$ 233,250$
- 16,705 399,715 1,140
3,366,207 - - -
148,595 - - -
- - - -
- - - -
- - 4,868 -
- - - -
5,028,492$ 139,871$ 2,329,261$ 234,390$
-$ 12,529$ 161,179$ -$
- - - -
- - 33,646 -
- - - 148,140
2,138,000 - - -
2,138,000 12,529 194,825 148,140
148,595 - - -
148,595 - - -
- - - -
- - - 86,250
- - - -
- - - -
- - - -
- 127,342 - -
- - 2,134,436 -
2,741,897 - - -
2,741,897 127,342 2,134,436 86,250
5,028,492$ 139,871$ 2,329,261$ 234,390$
Energy
Independence
Loan
Air Quality
Management
Aquatic
Center
Cannabis
Compliance
119
CITY OF PALM DESERT
COMBINING BALANCE SHEET
OTHER SPECIAL REVENUE FUNDS
JUNE 30, 2018
ASSETS:
Pooled cash and investments
Receivables:
Accounts
Loans
Interest
Prepaid costs
Due from other governments
Inventories
Advances to Successor Agency
TOTAL ASSETS
Liabilities, Deferred Inflows of Resources,
and Fund Balances:
LIABILITIES:
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other funds
TOTAL LIABILITIES
DEFERRED INFLOWS OF RESOURCES:
Unavailable revenues
Total Deferred Inflows of Resources
FUND BALANCES:
Nonspendable:
Prepaid costs
Restricted for:
Public safety
Street related purposes
Low income housing
Public facilities
Special programs
Committed to:
Aquatic center
Energy loan program
TOTAL FUND BALANCES
TOTAL LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND FUND BALANCES
69,535$ 3,260,744$ 8,557$ 21,763,069$
- - - 475,999
- - - 3,381,820
- - - 266,315
1,250 - - 1,250
- 17,078 - 442,772
- - - 4,868
- - - 654,000
70,785$ 3,277,822$ 8,557$ 26,990,093$
5,949$ 35,610$ -$ 1,246,667$
- - 8,557 9,308
- - - 151,594
- - - 148,140
- - - 2,268,800
5,949 35,610 8,557 3,824,509
- - - 281,928
- - - 281,928
1,250 - - 1,250
- - - 1,202,801
- - - 3,579,943
- - - 2,858,798
- - - 4,405,755
63,586 3,242,212 - 5,958,776
- - - 2,134,436
- - - 2,741,897
64,836 3,242,212 - 22,883,656
70,785$ 3,277,822$ 8,557$ 26,990,093$
Total Other
Special
Revenue Funds
El Paseo
Assessment
District
Landscape
and Lighting
Districts Nos.
1 - 17
Former RDA
Low Income
Housing
120
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121
CITY OF PALM DESERT
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
OTHER SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2018
REVENUES:
Taxes -$ -$ 30,975$ -$
Special assessments collected -- - -
Intergovernmental revenues - 1,463,604 - 405,876
Charges for services -- - -
Investment earnings 59 24,227 34,599 178
Fines and forfeitures 12,794 - - -
Miscellaneous -- 26,699 7,000
TOTAL REVENUES 12,853 1,487,831 92,273 413,054
EXPENDITURES:
Current:
General government -- - 405,876
Public safety -- - -
Parks, recreation and culture -- - -
Public works - 2,264,826 - -
Housing and redevelopment -- 30,540 -
Capital outlay -- - -
Debt service:
Principal retirement -- - -
Interest and fiscal charges -- - -
TOTAL EXPENDITURES - 2,264,826 30,540 405,876
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 12,853 (776,995) 61,733 7,178
OTHER FINANCING SOURCES (USES)
Transfers in -- - -
Transfers out (13,633) - - -
TOTAL OTHER FINANCING
SOURCES (USES) (13,633) - - -
NET CHANGE IN FUND BALANCES (780) (776,995) 61,733 7,178
FUND BALANCES - BEGINNING OF YEAR 1,444 2,353,099 2,797,065 24,332
FUND BALANCES - END OF YEAR 664$ 1,576,104$ 2,858,798$ 31,510$
Traffic Safety Gas Tax
Housing
Mitigation
Fee
Community
Development
Block Grant
122
CITY OF PALM DESERT
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
OTHER SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2018
REVENUES:
Taxes
Special assessments collected
Intergovernmental revenues
Charges for services
Investment earnings
Fines and forfeitures
Miscellaneous
TOTAL REVENUES
EXPENDITURES:
Current:
General government
Public safety
Parks, recreation and culture
Public works
Housing and redevelopment
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES - BEGINNING OF YEAR
FUND BALANCES - END OF YEAR
(CONTINUED)
43,649$ -$ 158,147$ 7,330$
- - - -
- 83,291 - -
- - - -
15,804 905 12,274 21,852
- - - -
- - - -
59,453 84,196 170,421 29,182
- - - -
- 81,685 - -
- - - -
- - - 335,517
- - - -
- 1,606 - 98,807
- - - -
- - - -
- 83,291 - 434,324
59,453 905 170,421 (405,142)
- - - -
- - - -
- - - -
59,453 905 170,421 (405,142)
1,273,375 7,475 1,486,099 1,997,999
1,332,828$ 8,380$ 1,656,520$ 1,592,857$
Child Care
Program
Public
Safety Police
Grants
New
Construction
Tax
Planned
Drainage
123
CITY OF PALM DESERT
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
OTHER SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2018
REVENUES:
Taxes
Special assessments collected
Intergovernmental revenues
Charges for services
Investment earnings
Fines and forfeitures
Miscellaneous
TOTAL REVENUES
EXPENDITURES:
Current:
General government
Public safety
Parks, recreation and culture
Public works
Housing and redevelopment
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES - BEGINNING OF YEAR
FUND BALANCES - END OF YEAR
17,054$ 16,512$ 21,766$ -$
- - - -
- - - 9,091
- - - 345,834
17,882 4,912 13,318 31,757
- - - -
- - - 51
34,936 21,424 35,084 386,733
- - - 300,458
- - - -
- - - 18,879
- 780 - 227,065
- - - -
66,700 - - 78,876
- - - -
- - - -
66,700 780 - 625,278
(31,764) 20,644 35,084 (238,545)
- - - -
- - - (284)
- - - (284)
(31,764) 20,644 35,084 (238,829)
1,448,171 389,674 1,073,087 2,732,955
1,416,407$ 410,318$ 1,108,171$ 2,494,126$
Parks and
Recreational
Facilities
Traffic
Signals
Fire
Facilities
Restoration Recycling
124
CITY OF PALM DESERT
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
OTHER SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2018
REVENUES:
Taxes
Special assessments collected
Intergovernmental revenues
Charges for services
Investment earnings
Fines and forfeitures
Miscellaneous
TOTAL REVENUES
EXPENDITURES:
Current:
General government
Public safety
Parks, recreation and culture
Public works
Housing and redevelopment
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES - BEGINNING OF YEAR
FUND BALANCES - END OF YEAR
(CONTINUED)
-$ -$ -$ -$
- - - -
- 120,767 - -
- - 802,946 86,793
283,086 1,092 18,878 977
- - - -
- - - -
283,086 121,859 821,824 87,770
5,516 54,028 - -
- - - 1,520
- - 1,441,061 -
- - - -
- - - -
- - 38,640 -
108,000 - - -
189,980 - - -
303,496 54,028 1,479,701 1,520
(20,410) 67,831 (657,877) 86,250
- - 657,877 -
- - - -
- - 657,877 -
(20,410) 67,831 - 86,250
2,762,307 59,511 2,134,436 -
2,741,897$ 127,342$ 2,134,436$ 86,250$
Energy
Independence
Loan
Air Quality
Management
Aquatic
Center
Cannabis
Compliance
125
CITY OF PALM DESERT
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
OTHER SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2018
REVENUES:
Taxes
Special assessments collected
Intergovernmental revenues
Charges for services
Investment earnings
Fines and forfeitures
Miscellaneous
TOTAL REVENUES
EXPENDITURES:
Current:
General government
Public safety
Parks, recreation and culture
Public works
Housing and redevelopment
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
TOTAL EXPENDITURES
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCES
FUND BALANCES - BEGINNING OF YEAR
FUND BALANCES - END OF YEAR
-$ -$ -$ 295,433$
245,387 826,674 - 1,072,061
---2,082,629
---1,235,573
-35,450 -517,250
---12,794
---33,750
245,387 862,124 -5,249,490
231,722 - - 997,600
---83,205
---1,459,940
-642,285 - 3,470,473
--526,684 557,224
---284,629
---108,000
-- -189,980
231,722 642,285 526,684 7,151,051
13,665 219,839 (526,684) (1,901,561)
-80,800 526,684 1,265,361
-- -(13,917)
-80,800 526,684 1,251,444
13,665 300,639 -(650,117)
51,171 2,941,573 -23,533,773
64,836$ 3,242,212$ -$ 22,883,656$
El Paseo
Assessment
District
Landscape
and Lighting
Districts Nos.
1 - 17
Former RDA
Low Income
Housing
Total Other
Special Revenue
Funds
126
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
TRAFFIC SAFETY
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,444$ 1,444$ 1,444$ -$
Resources (Inflows):
Investment earnings 100 100 59 (41)
Fines and forfeitures 135,000 135,000 12,794 (122,206)
Amounts Available for Appropriations 136,544 136,544 14,297 (122,247)
Charges to Appropriation (Outflow):
Transfers out 135,000 135,000 13,633 121,367
Total Charges to Appropriations 135,000 135,000 13,633 121,367
Budgetary Fund Balance, June 30 1,544$ 1,544$ 664$ (880)$
127
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
GAS TAX
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,353,099$ 2,353,099$ 2,353,099$ -$
Resources (Inflows):
Intergovernmental 1,381,145 1,859,892 1,463,604 (396,288)
Investment earnings 2,000 2,000 24,227 22,227
Amounts Available for Appropriations 3,736,244 4,214,991 3,840,930 (374,061)
Charges to Appropriation (Outflow):
Public works 1,500,000 2,778,747 2,264,826 513,921
Total Charges to Appropriations 1,500,000 2,778,747 2,264,826 513,921
Budgetary Fund Balance, June 30 2,236,244$ 1,436,244$ 1,576,104$ 139,860$
128
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
HOUSING MITIGATION FEE
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,797,065$ 2,797,065$ 2,797,065$ -$
Resources (Inflows):
Taxes 111,900 111,900 30,975 (80,925)
Investment earnings 15,000 15,000 34,599 19,599
Miscellaneous - - 26,699 26,699
Amounts Available for Appropriations 2,923,965 2,923,965 2,889,338 (34,627)
Charges to Appropriation (Outflow):
Housing and redevelopment 310,000 310,000 30,540 279,460
Total Charges to Appropriations 310,000 310,000 30,540 279,460
Budgetary Fund Balance, June 30 2,613,965$ 2,613,965$ 2,858,798$ 244,833$
129
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
COMMUNITY DEVELOPMENT BLOCK GRANT
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 24,332$ 24,332$ 24,332$ -$
Resources (Inflows):
Intergovernmental 294,000 294,000 405,876 111,876
Investment earnings - - 178 178
Miscellaneous - - 7,000 7,000
Amounts Available for Appropriations 318,332 318,332 437,386 119,054
Charges to Appropriation (Outflow):
General government 294,000 415,669 405,876 9,793
Total Charges to Appropriations 294,000 415,669 405,876 9,793
Budgetary Fund Balance, June 30 24,332$ (97,337)$ 31,510$ 128,847$
130
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
CHILD CARE PROGRAM
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,273,375$ 1,273,375$ 1,273,375$ -$
Resources (Inflows):
Taxes 68,700 68,700 43,649 (25,051)
Investment earnings 4,000 4,000 15,804 11,804
Amounts Available for Appropriations 1,346,075 1,346,075 1,332,828 (13,247)
Charges to Appropriation (Outflow):
Capital outlay - 1,079,440 - 1,079,440
Total Charges to Appropriations - 1,079,440 - 1,079,440
Budgetary Fund Balance, June 30 1,346,075$ 266,635$ 1,332,828$ 1,066,193$
131
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
PUBLIC SAFETY POLICE GRANTS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 7,475$ 7,475$ 7,475$ -$
Resources (Inflows):
Intergovernmental 100,000 100,000 83,291 (16,709)
Investment earnings - - 905 905
Amounts Available for Appropriations 107,475 107,475 91,671 (15,804)
Charges to Appropriation (Outflow):
Public safety 100,000 100,000 81,685 18,315
Capital outlay - - 1,606 (1,606)
Total Charges to Appropriations 100,000 100,000 83,291 16,709
Budgetary Fund Balance, June 30 7,475$ 7,475$ 8,380$ 905$
132
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
NEW CONSTRUCTION TAX
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,486,099$ 1,486,099$ 1,486,099$ -$
Resources (Inflows):
Taxes 288,300 288,300 158,147 (130,153)
Investment earnings 6,000 6,000 12,274 6,274
Amounts Available for Appropriations 1,780,399 1,780,399 1,656,520 (123,879)
Budgetary Fund Balance, June 30 1,780,399$ 1,780,399$ 1,656,520$ (123,879)$
133
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
PLANNED DRAINAGE
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,997,999$ 1,997,999$ 1,997,999$ -$
Resources (Inflows):
Taxes 75,000 75,000 7,330 (67,670)
Investment earnings 3,100 3,100 21,852 18,752
Amounts Available for Appropriations 2,076,099 2,076,099 2,027,181 (48,918)
Charges to Appropriation (Outflow):
Public works 80,000 1,515,113 335,517 1,179,596
Capital outlay - 100,000 98,807 1,193
Total Charges to Appropriations 80,000 1,615,113 434,324 1,180,789
Budgetary Fund Balance, June 30 1,996,099$ 460,986$ 1,592,857$ 1,131,871$
134
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
PARKS AND RECREATIONAL FACILITIES
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,448,171$ 1,448,171$ 1,448,171$ -$
Resources (Inflows):
Taxes 475,000 475,000 17,054 (457,946)
Investment earnings 9,600 9,600 17,882 8,282
Amounts Available for Appropriations 1,932,771 1,932,771 1,483,107 (449,664)
Charges to Appropriation (Outflow):
Capital outlay 175,000 295,000 66,700 228,300
Total Charges to Appropriations 175,000 295,000 66,700 228,300
Budgetary Fund Balance, June 30 1,757,771$ 1,637,771$ 1,416,407$ (221,364)$
135
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
TRAFFIC SIGNALS
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 389,674$ 389,674$ 389,674$ -$
Resources (Inflows):
Taxes 50,000 50,000 16,512 (33,488)
Investment earnings 1,300 1,300 4,912 3,612
Amounts Available for Appropriations 440,974 440,974 411,098 (29,876)
Charges to Appropriation (Outflow):
Public works 175,000 350,000 780 349,220
Total Charges to Appropriations 175,000 350,000 780 349,220
Budgetary Fund Balance, June 30 265,974$ 90,974$ 410,318$ 319,344$
136
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
FIRE FACILITIES RESTORATION
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 1,073,087$ 1,073,087$ 1,073,087$ -$
Resources (Inflows):
Taxes 83,700 83,700 21,766 (61,934)
Investment earnings 3,500 3,500 13,318 9,818
Amounts Available for Appropriations 1,160,287 1,160,287 1,108,171 (52,116)
Charges to Appropriation (Outflow):
Capital outlay - 1,000,171 - 1,000,171
Total Charges to Appropriations - 1,000,171 - 1,000,171
Budgetary Fund Balance, June 30 1,160,287$ 160,116$ 1,108,171$ 948,055$
137
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
RECYCLING
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,732,955$ 2,732,955$ 2,732,955$ -$
Resources (Inflows):
Intergovernmental - - 9,091 9,091
Charges for services 140,000 140,000 345,834 205,834
Investment earnings 10,000 10,000 31,757 21,757
Miscellaneous - - 51 51
Amounts Available for Appropriations 2,882,955 2,882,955 3,119,688 236,733
Charges to Appropriation (Outflow):
General government 494,875 544,388 300,458 243,930
Parks, recreation and culture 30,000 30,000 18,879 11,121
Public works 140,000 340,000 227,065 112,935
Capital outlay 185,000 205,000 78,876 126,124
Transfers out 40,000 40,000 284 39,716
Total Charges to Appropriations 889,875 1,159,388 625,562 533,826
Budgetary Fund Balance, June 30 1,993,080$ 1,723,567$ 2,494,126$ 770,559$
138
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
ENERGY INDEPENDENCE LOAN
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,762,307$ 2,762,307$ 2,762,307$ -$
Resources (Inflows):
Investment earnings 542,500 542,500 283,086 (259,414)
Amounts Available for Appropriations 3,304,807 3,304,807 3,045,393 (259,414)
Charges to Appropriation (Outflow):
General government 10,000 10,000 5,516 4,484
Debt service:
Principal retirement 108,000 108,000 108,000 -
Interest and fiscal charges 189,980 189,980 189,980 -
Total Charges to Appropriations 307,980 307,980 303,496 4,484
Budgetary Fund Balance, June 30 2,996,827$ 2,996,827$ 2,741,897$ (254,930)$
139
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
AIR QUALITY MANAGEMENT
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 59,511$ 59,511$ 59,511$ -$
Resources (Inflows):
Intergovernmental 64,000 64,000 120,767 56,767
Investment earnings 300 300 1,092 792
Amounts Available for Appropriations 123,811 123,811 181,370 57,559
Charges to Appropriation (Outflow):
General government 50,750 50,750 54,028 (3,278)
Capital outlay 7,000 7,000 - 7,000
Total Charges to Appropriations 57,750 57,750 54,028 3,722
Budgetary Fund Balance, June 30 66,061$ 66,061$ 127,342$ 61,281$
140
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
AQUATIC CENTER
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,134,436$ 2,134,436$ 2,134,436$ -$
Resources (Inflows):
Charges for services 795,550 795,550 802,946 7,396
Investment earnings 7,000 7,000 18,878 11,878
Transfers in 680,000 680,000 657,877 (22,123)
Amounts Available for Appropriations 3,616,986 3,616,986 3,614,137 (2,849)
Charges to Appropriation (Outflow):
Parks, recreation and culture 1,432,550 1,432,550 1,441,061 (8,511)
Capital outlay 50,000 66,191 38,640 27,551
Total Charges to Appropriations 1,482,550 1,498,741 1,479,701 19,040
Budgetary Fund Balance, June 30 2,134,436$ 2,118,245$ 2,134,436$ 16,191$
141
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
CANNABIS COMPLIANCE
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 -$ -$ -$ -$
Resources (Inflows):
Charges for services - 100,000 86,793 (13,207)
Investment earnings - - 977 977
Amounts Available for Appropriations - 100,000 87,770 (12,230)
Charges to Appropriation (Outflow):
Public safety - 100,000 1,520 98,480
Total Charges to Appropriations - 100,000 1,520 98,480
Budgetary Fund Balance, June 30 -$ -$ 86,250$ 86,250$
142
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
EL PASEO ASSESSMENT DISTRICT
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 51,171$ 51,171$ 51,171$ -$
Resources (Inflows):
Assessments 250,000 250,000 245,387 (4,613)
Amounts Available for Appropriations 301,171 301,171 296,558 (4,613)
Charges to Appropriation (Outflow):
General government 250,000 250,000 231,722 18,278
Total Charges to Appropriations 250,000 250,000 231,722 18,278
Budgetary Fund Balance, June 30 51,171$ 51,171$ 64,836$ 13,665$
143
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
LANDSCAPE AND LIGHTING DISTRICT NOS 1 -17
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 2,941,573$ 2,941,573$ 2,941,573$ -$
Resources (Inflows):
Assessments 830,381 830,381 826,674 (3,707)
Investment earnings 1,400 1,400 35,450 34,050
Transfers in 100,000 100,000 80,800 (19,200)
Amounts Available for Appropriations 3,873,354 3,873,354 3,884,497 11,143
Charges to Appropriation (Outflow):
Public works 869,055 876,557 642,285 234,272
Total Charges to Appropriations 869,055 876,557 642,285 234,272
Budgetary Fund Balance, June 30 3,004,299$ 2,996,797$ 3,242,212$ 245,415$
144
CITY OF PALM DESERT
BUDGETARY COMPARISON SCHEDULE
FORMER RDA LOW INCOME HOUSING
YEAR ENDED JUNE 30, 2018
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 -$ -$ -$ -$
Resources (Inflows):
Transfers in 532,870 532,870 526,684 (6,186)
Amounts Available for Appropriations 532,870 532,870 526,684 (6,186)
Charges to Appropriation (Outflow):
Housing and redevelopment 531,870 531,870 526,684 5,186
Capital outlay 1,000 1,000 - 1,000
Total Charges to Appropriations 532,870 532,870 526,684 6,186
Budgetary Fund Balance, June 30 -$ -$ -$ -$
145