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2018 01 16 CC       . CITY COUNCIL MINUTES Page 1 DECEMBER 19, 2017 CITY COUNCIL MINUTES TUESDAY, DECEMBER 19, 2017 CALL TO ORDER A regular meeting of the La Quinta City Council was called to order at 4:00 p.m. by Mayor Evans. PRESENT: Councilmembers Fitzpatrick, Peña, Radi, Sanchez, Mayor Evans ABSENT: None PLEDGE OF ALLEGIANCE Councilmember Peña led the audience in the pledge of allegiance. CLOSED SESSION – None CONFIRMATION OF AGENDA – Confirmed PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS 1.LEADERSHIP INVESTMENT AND KNOWLEDGE SHARING (LINKS) - CITY OF LA QUINTA PROGRAM RECOGNITION Human Resources Analyst Scott gave a brief overview of the LINKS program. Mayor Evans and Councilmembers recognized the following employees and presented certificates of completion: Rafael Alvarado, Parks Foreman Facilities Dept. Marcie Graham, Marketing and Communications City Manager’s Office Dianne Hansen, Management Assistant Facilities Dept. Luis Magallanez, Community Resources Coordinator Community Resources Marilyn Monreal, Management Assistant City Clerk’s Office Carlos Flores, Associate Planner Design & Development Dept. Kevin Meredith, Code Compliance Supervisor (not in attendance) Community Resources Dept. CONSENT CALENDAR ITEM NO. 1 7 CITY COUNCIL MINUTES Page 2 DECEMBER 19, 2017 CONSENT CALENDAR 1. APPROVE MINUTES OF DECEMBER 5, 2017 2. ADOPT ORDINANCE NO. 564 AT SECOND READING AMENDING SPECIFIED CHAPTERS IN THE LA QUINTA MUNICIPAL CODE RELATING TO ADMINISTRATIVE APPEALS AND SERVICE OF OFFICIAL CITY NOTICES 3. ADOPT ORDINANCE NO. 565 AT SECOND READING AMENDING SECTION 9.100.210 OF THE LA QUINTA MUNICIPAL CODE RELATING TO AN EXEMPTION FOR GOLF COURSE MAINTENANCE NOISE 4. RECEIVE AND FILE FISCAL YEAR 2016/17 DEVELOPMENT IMPACT FEE REPORT 5. APPROVE AMENDMENT NO. 2 TO PROFESSIONAL SERVICES AGREEMENT WITH TRAFFEX ENGINEERS, INC. FOR CONTRACT TRAFFIC ENGINEER SERVICES 6. APPROVE AMENDMENT NO. 2 TO PROFESSIONAL SERVICES AGREEMENT WITH ESGIL CORPORATION FOR ON-CALL BUILDING PLAN REVIEW AND INSPECTION SERVICES 7. APPROVE DEMAND REGISTERS DATED NOVEMBER 27, DECEMBER 1 AND 8, 2017 8. AWARD CONTRACT TO DUDEK TO PREPARE PLANS, SPECIFICATIONS AND ENGINEER’S ESTIMATE FOR CALLE TAMPICO DRAINAGE IMPROVEMENTS PROJECT; ADD CALLE TAMPICO DRAINAGE IMPROVEMENTS FOR FISCAL YEAR 2017/18 CAPITAL IMPROVEMENT PROGRAM; AND APPROPRIATE FUNDING 9. AUTHORIZE OVERNIGHT TRAVEL FOR TWO DEPUTY CITY CLERKS TO ATTEND THE CALIFORNIA JOINT POWERS INSURANCE AUTHORITY 2018 RISK MANAGEMENT ACADEMY IN CARLSBAD, CALIFORNIA, JANUARY 23–25, 2018 10. AUTHORIZE OVERNIGHT TRAVEL FOR COUNCILMEMBER TO ATTEND LEAGUE OF CALIFORNIA CITIES PUBLIC SAFETY COMMITTEE MEETINGS IN SACRAMENTO, CALIFORNIA, JANUARY 19 AND JUNE 8, 2018 11. ADOPT A RESOLUTION TO EXTEND THE PERIOD FOR DEVELOPMENT OR DISPOSITION OF PROPERTIES TRANSFERRED FROM THE FORMER REDEVELOPMENT AGENCY TO THE HOUSING AUTHORITY OF THE CITY OF LA QUINTA AS THE HOUSING SUCCESSOR, PURSUANT TO HEALTH AND SAFETY CODE 34176.1 (e) [RESOLUTION NO. 2017-060] 8 CITY COUNCIL MINUTES Page 3 DECEMBER 19, 2017 Comments on Consent Calendar Item No. 2 Mayor Evans explained the State Video Franchise Fee, the entities it applies to, and the revenues the City receives. Comments on Consent Calendar Item No. 8 Mayor Evans noted this project was in conjunction with the Village Make plans to make the Village and Old Town La Quinta more pedestrian friendly; made possible by Measure G funds and the active transportation program grant in the amount of $7.3 million awarded to the City by the State of California Department of Transportation. MOTION – A motion was made and seconded by Councilmembers Peña/Radi to approve the Consent Calendar as recommended, with Item No. 11 adopting Resolution No. 2017-060. Motion passed unanimously. BUSINESS SESSION 1. APPROVE A HOST VENUE AGREEMENT BETWEEN WORLD TRIATHLON CORPORATION AND THE CITIES OF INDIAN WELLS AND LA QUINTA FOR AN IRONMAN® 70.3 EVENT City Attorney Ihrke explained that the template agreement was prepared by the Ironman organization; changes were made to reflect that it was now a tri-party agreement; the need to designate the responsibilities of each contracting party, including cost allocation; the addition of an item included as part of Exhibit B, page 205, B6, specifying that the priority hotels would be in the Cities of Indian Wells and La Quinta, and referencing both cities’ municipal codes. Community Resources Director Escobedo presented the staff report, which is on file in the Clerk’s Office. Council discussed the event budget; the need to confirm the final route 90 days before the race; the importance to have a backup plan for Lake Cahuilla, if it is unavailable; and the collaboration between Ironman’s and City staff that this is a 3 year event and dates are already in place. PUBLIC SPEAKER: Nathan Mack, President of the Salton Sea Triathlon Club (Club), La Quinta – said the Club was in support of hosting this event in La Quinta and would like to be involved. Council further discussed ambush marketing techniques; the limitations applicable on using the event logo; the City’s ability to use event footage for future advertising; the need to include clarifying language on this matter in the agreement; event liability exposure and insurance requirements, which have been reviewed by CJPIA; residents’ positive response; proposed event routes; and fee-related due dates outlined in Exhibit A of the agreement. 9 CITY COUNCIL MINUTES Page 4 DECEMBER 19, 2017 MOTION – A motion was made and seconded by Councilmembers Peña/Sanchez to approve a Host Venue Agreement between World Triathlon Corporation and the cities of Indian Wells and La Quinta for an Ironman® 70.3 event as recommended. Motion passed unanimously. 2. APPOINT COUNCILMEMBERS TO SERVE ON VARIOUS OUTSIDE AGENCIES FOR 2018 Council waived presentation of the staff report, which is on file in the Clerk’s Office. Council discussed vacancies and volunteered to serve on various outside agencies for 2018 calendar year based on their interests and availability. MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Radi to appoint Councilmembers to serve on various outside agencies for 2018 as detailed on Attachment 1. Motion passed unanimously. STUDY SESSION – None PUBLIC HEARINGS – None DEPARTMENTAL REPORTS All reports are on file in the City Clerk’s Office. MAYOR’S AND COUNCIL MEMBERS’ ITEMS Councilmember Radi said Mr. Howard Hassett, a World War II veteran and long-time La Quinta resident, passed away today; he was the father of the City’s representative on the Coachella Valley Mosquito and Vector Control District Board, Doug Hassett. Mr. Radi attended the ceremonial presentation commemorating a $3 million check in one-time funding awarded to Cal State San Bernardino Palm Desert for future expansion. Mayor Evans stated the Council attended the memorial service for Beverly Montgomery, a long time La Quinta resident (90 years). Ms. Evans also commended staff for following up on the short-term vacation rentals and the Media day launch for the Career Builders Challenge. Councilmember Fitzpatrick reported on Council’s attendance at the Citizens on Patrol volunteer recognition and at the Community Emergency Response Team (CERT) recognition; and the excellent turnout of both events. Councilmember Peña congratulated the CERT team for a great job. 10 CITY COUNCIL MINUTES Page 5 DECEMBER 19, 2017 REPORTS AND INFORMATIONAL ITEMS La Quinta’s representative for 2017, Mayor Evans reported on her participation in the following organization’s meeting:  EAST VALLEY COALITION La Quinta’s representative for 2017, Councilmember Peña reported on his participation in the following organization’s meeting:  AD HOC COMMITTEE TO EVALUATE CITY CANNABIS OPTIONS (Peña & Sanchez) La Quinta’s representative for 2017, Councilmember Radi reported on his participation in the following organization’s meeting:  RIVERSIDE COUNTY TRANSPORTATION COMMISSION (RCTC) ADJOURNMENT There being no further business, a motion was made and seconded by Councilmembers Radi/Peña to adjourn in honor of Mr. Howard Hassett at 5:23 p.m. Motion passed unanimously. Respectfully submitted, PAM NIETO, Deputy City Clerk City of La Quinta, California Attachment: 1. 2018 Council Appointments 11 12 2018 Assignments ATTACHMENT 1 TO MINUTES OF 12-19-2017 * Note: receives stipend AGENCY MEETING SCHEDULE 2018 REPRESENTATIVES Animal Campus Commission 2nd Thursday, quarterly at 9:30 a.m. (Feb, May, Aug, Nov 2018) Member: Steve Sanchez Alternate: Mayor Pro Tem Fitzpatrick California Joint Powers Insurance Authority* Annual meeting in July Member: City’s Risk Manager Greater CV Chamber of Commerce Information Exchange Committee Councilmembers rotate 1stquarter – Kathleen Fitzpatrick2nd quarter – Steve Sanchez 3rd quarter – John Peña 4th quarter – Robert Radi Civic Center Art Purchase Committee Yearly, meet during the March art festival (March 1-4, 2018) Members: Mayor Evans & John Peña CS Commission Members: 2 CVAG General Assembly Annual banquet – last Monday in June in Chair’s city (June 25, 2018) Delegate: Mayor EvansAlternate: Mayor Pro Tem Fitzpatrick Members: All Councilmembers CVAG Conservation Commission* 2nd Thursday of each month at 11 a.m. (dark March, July, Aug, Oct, Dec) Member: Mayor Evans Alternate: Mayor Pro Tem Fitzpatrick CVAG Energy & Environmental Resources Committee* 2nd Thursday of each month at 12 p.m. (dark March, July, Aug, Oct, Dec) Member: Mayor Evans Alternate: Mayor Pro Tem Fitzpatrick CVAG Executive Committee* Last Monday of each month at 4:30 p.m. (dark March, July, Aug, Oct, Dec) Member: Mayor Evans Alternate: Mayor Pro Tem Fitzpatrick CVAG Public Safety Committee* 2nd Monday of each month at 9 a.m. (dark March, April, July, Aug, Oct, Dec) Member: John Peña Alternate: Steve Sanchez CVAG Transportation Committee* 1st Monday of each month at 9:30 a.m. (dark March, July, Aug, Oct, Dec) Member: Robert Radi Alternate: Mayor Pro Tem Fitzpatrick CVAG Homelessness Committee* 3rd Wednesday of each month at 10 a.m. (dark March, July, Aug, Oct, Dec) Member: John Peña Alternate: Mayor Pro Tem Fitzpatrick Coachella Valley Economic Partnership (CVEP) (appointed July 5, 2017) 3rd Wednesday of each month at 8:00 a.m. Location rotates (dark Aug & Dec) Annual Economic Summit – date TBD Member: Robert Radi Alternate: Steve Sanchez Coachella Valley Mountains Conservancy (CVMC)* 2nd Monday, every other month at 3 p.m. Member: Mayor Pro Tem Fitzpatrick Alternate: John Peña Coachella Valley Unified School District 2x2 Committee [established 11/3/2015] Two to three meetings per year Members: Mayor Pro Tem Fitzpatrick & John Peña 13 2018 Assignments ATTACHMENT 1 TO MINUTES OF 12-19-2017 * Note: receives stipend Community Service Grant Review Committee Three per year: January, May and September January Members: Peña / Fitzpatrick May Members: Radi / Sanchez September Members: Mayor Evans / Peña Coachella Valley Water District Joint Policy Committee As needed – TBD Member: Mayor Evans Alternate: Mayor Pro Tem Fitzpatrick Desert Classic Charities Fund Distribution Committee[may be discontinued] Annual meeting [date TBD] Member: Mayor Evans Member: Assign if Needed Desert Sands Unified School District 2x2 Committee [established 6/2013] Three to four meetings per year Members: Steve Sanchez & Robert Radi Desert Recreation District 2x2 Committee [established 1/2017] TBD Members: Mayor Pro Tem Fitzpatrick & Robert Radi East Valley Coalition (EVC) 3rd Thursday of every month at 8 a.m. Location rotates (dark July & August) Primary Delegate: John Peña Alternate Delegate: Mayor Evans Economic Development Subcommittee [established May 20, 2014] Every 2 weeks on Wednesdays at 4 p.m. Members: Mayor Evans & Robert Radi Alternate: John Peña Greater Palm Springs Convention & Visitors Bureau* Meeting schedule set by Executive Committee (2018: Jan. 26, Mar. 16, April 27, June 22, Sept. 21, Dec. 14 Members: Mayor Evans Alternate: Robert Radi IID Energy Consumers’ Advisory Committee 1st Monday of every month at 6 p.m. Member: Steve Sanchez (exp. Dec. 31, 2018) Member: Citizen G. Christopher (exp. 12/31/20) Alternate: none (IID does not recognize alternates) Jacqueline Cochran Regional Airport Authority*One meeting per quarter – afternoon meeting (2018: Jan, April, July, Oct) Member: John Peña Alternate: Steve Sanchez League of California Cities – Delegate for annual conference Annual conference(s) & General Assembly Dates TBD Member: Mayor Evans Alternate: Steve Sanchez Riverside County Transportation Commission* [one rep appointed by every city] 2nd Wednesday of each month at 9 a.m. Member: Mayor Pro Tem Fitzpatrick Alternate: Robert Radi So. Calif. Association of Governments Annual Regional Conference & General Assembly (2018: May 2-4 at Indian Wells Resort) Delegate: Mayor Evans Alternate: Mayor Pro Tem Fitzpatrick Sunline Transit Agency* 4th Wednesday of each month at noon (dark Aug & Nov 2018) Member: Robert Radi Alternate: John Peña 14 City of La Quinta CITY COUNCIL MEETING: January 16, 2017 STAFF REPORT AGENDA TITLE: ACCEPT PAVEMENT MANAGEMENT PLAN PHASE 2 IMPROVEMENTS ON AVENIDA MONTEZUMA WITHIN DESERT CLUB ESTATES AND PAVEMENT REHABILITATION ON WASHINGTON STREET (PROJECT NO. 2012-07E) RECOMMENDATION Accept the Pavement Management Plan Phase 2 improvements on Avenida Montezuma, in the Desert Club Estates neighborhood, and the pavement rehabilitation on Washington Street as complete; authorize the City Clerk to file a Notice of Completion with the County Recorder; and authorize staff to release retention in the amount of $32,805, thirty-five days after the Notice of Completion is recorded. EXECUTIVE SUMMARY  This project constructed Pavement Management Plan improvements on Avenida Montezuma and within the Desert Club Estates, traffic calming improvements on Avenida Montezuma, and shoulder widening and pavement rehabilitation on Washington Street (Attachment 1).  The work is complete and Council acceptance will close the contract and allow final payment (Attachment 2). FISCAL IMPACT The following is the financial accounting for Project No. 2012-07E: Original Contract Amount $ 697,474.76 Contract Change Order No. 1 (Credit) ($ 41,380.14) Final Contract Amount $ 656,094.62 Phase 2 Project Budget $ 972,189 Final Contract Amount ($ 656,095) Design, Professional, & Personnel Costs ($ 109,375) Inspection, Survey, Plans, & Other Construction Costs ($ 41,320) COLQ Street Maintenance Department- Reimbursement $ 20,000 CVWD Manhole & Water Valve Adjustment Reimbursement $ 13,987 Anticipated Funds Remaining*$ 199,386 * All costs to date have been accounted for and no further costs are anticipated. CONSENT CALENDAR ITEM NO. 2 15 There are adequate funds to close this project; the final retention amount of $32,805 will be paid from account number 401-0000-20600. The anticipated savings ($199,386) will remain as available appropriations for pavement management plan projects until all phases are complete. BACKGROUND/ANALYSIS On June 20, 2017, Council awarded a $697,475 contract to All American Asphalt to construct pavement management improvements. On July 18, 2017, a Notice to Proceed was issued with a 60 working day completion time starting on July 31, 2017 and ending on October 23, 2017. The project was deemed substantially complete on November 13, 2017 and liquidated damages were assessed. Contract Change Order No. 1 was issued for additional striping modifications, a credit for non-conforming material, the assessment of liquidated damages, and a contract quantity adjustment. The project’s construction is complete and in compliance with the plans and specifications. Staff recommends acceptance and release of the retention thirty-five days after the Notice of Completion is recorded. ALTERNATIVES Staff does not recommend an alternative. Prepared by: Leonard R. St. Sauver, Public Works Construction Manager Approved by: Bryan McKinney, P.E., Interim City Engineer Attachments: 1. Vicinity Map 2. Aerial Photos 16 ATTACHMENT 2 DESERT CLUB ESTATES NEIGHBORHOOD AVENIDA MONTEZUMA ROUNDABOUT AERIAL PHOTO BY LEONARD R. ST. SAUVER AERIAL PHOTO BY LEONARD R. ST. SAUVER 17 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 18 ATTACHMENT 1 PMP PHASE 2 - Vicinity Map Project Location: Desert Club Estates Project Location: Avenida Montezuma Project Location: Washington Street 19 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 20 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: EXCUSE ABSENCES FOR PLANNING COMMISSIONERS CALDWELL AND WRIGHT FROM THE DECEMBER 12, 2017 COMMISSION MEETING AND COMMISSIONER CALDWELL FROM THE JANUARY 23, 2018 COMMISSION MEETING RECOMMENDATION Excuse the absences for Planning Commissioners Caldwell and Wright from the December 12, 2017 Commission meeting, and Commissioner Caldwell from the January 23, 2018 Commission meeting. EXECUTIVE SUMMARY  Commissioners Caldwell and Wright requested to be excused from the December 12, 2017 Planning Commission meeting and Commissioner Caldwell from the January 23, 2018 meeting due to personal matters. Commission Caldwell has no prior absences during her term and Commissioner Wright has no absences this fiscal year. FISCAL IMPACT No meeting attendance compensation is paid to absent members. BACKGROUND/ANALYSIS The Municipal Code states: “If any member of a board, commission or committee absents him/herself from two consecutive regular meetings, or absents him/herself from a total of three regular meetings within any fiscal year, his/her office shall become vacant and shall be filled as any other vacancy. A board, commission or committee member may request advance permission from the city council to be absent at one or more regular meetings due to extenuating circumstances, and/or may request the city council to excuse an absence after-the-fact where such extenuating circumstances prevented the member from seeking advance permission to be absent. If such permission or excuse is granted by the city council, the absence shall not be counted toward the above-stated limitations on absences.” ALTERNATIVES Council may deny this request, which would result in the absences being counted toward the commissioner’s limitation on absences as noted above. Prepared by: Pam Nieto, Deputy City Clerk Approved by: Susan Maysels, City Clerk CONSENT CALENDAR ITEM NO. 3 21 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 22 City of La Quinta CITY COUNCIL MEETING: STAFF REPORT AGENDA TITLE: APPROVE A LEASE AGREEMENT WITH ENTERPRISE FLEET MANAGEMENT FOR AN ADDITIONAL VEHICLE RECOMMENDATION Approve a lease agreement with Enterprise Fleet Management for an additional fleet vehicle, approve expense and revenue budget adjustments, and authorize the City Manager to execute the agreement. EXECUTIVE SUMMARY In December 2016, the City began a lease program through Enterprise Fleet Management (Enterprise) to replace aging vehicles. On October 17, 2017, Council approved an additional building inspector position that requires another vehicle. FISCAL IMPACT The cost of the annual lease is $5,385 and funds are available in the Internal Service Fund. Budget adjustments are needed to increase lease expenditures (Account No. 501- 0000-71030) by $1,350 and to increase revenue (Account No. 501-0000-45000) by $77,000 from the sale of disposed vehicles. BACKGROUND/ANALYSIS The City leases fleet vehicles through a five-year lease program with Enterprise; this program commenced in December 2016. An additional vehicle is needed for a new building inspector position. The agreement facilitates leasing this vehicle. Delivery would occur in April 2018 and a budget adjustment to increase vehicle lease expenses by $1,350 (April – June) is necessary. The surplus City vehicles were sold at auction for $76,241. The revenue budget adjustment ($77,000) recognizes this income. ALTERNATIVES Purchase a replacement vehicle for $26,000, or delay lease/purchase of an additional vehicle. Prepared by: Steve Howlett, Facilities Director Approved by: Frank Spevacek, City Manager CONSENT CALENDAR ITEM NO. 4 23 24 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: ADOPT A RESOLUTION TO APPROVE FINAL PARCEL MAP NO. 37195 LOCATED AT 79275 RANCHO LA QUINTA DRIVE WITHIN THE RANCHO LA QUINTA DEVELOPMENT RECOMMENDATION Adopt a resolution approving Final Parcel Map No. 37195. EXECUTIVE SUMMARY  T.D. Desert Development (Owner) has requested approval of the Final Parcel Map creating a one-lot condominium map.  This is a ministerial action that occurs when the conditions of development are satisfied. FISCAL IMPACT - None BACKGROUND/ANALYSIS The subject property is located at 79275 Rancho La Quinta Drive within the Rancho La Quinta development (Attachment 1). The site was developed a number of years ago, and currently houses a real estate office, a homeowners’ association office, and parking area. The owner wishes to convey the homeowners’ association building to the association, while allowing common use of the existing parking lot. For this purpose, a condominium map combining two parcels into one is proposed (Attachment 2). ALTERNATIVES Staff does not recommend an alternative action. Prepared by: Bryan McKinney, P.E., Interim City Engineer Approved by: Frank J. Spevacek, City Manager Attachments: 1. Vicinity Map 2. Parcel Map 37195 CONSENT CALENDAR ITEM NO. 5 25 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 26 27 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 28 VICINITY MAP SITE AVENUE 48 ATTACHMENT 1 ADAMS STRANCHO LA QUINTA DR NOT TO SCALE PARCEL MAP 37195 29 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 30 ATTACHMENT 2 31 32 City of La Quinta CITY COUNCIL MEETING: January 16, 2017 STAFF REPORT AGENDA TITLE: AUTHORIZE OVERNIGHT TRAVEL FOR COMMUNITY RESOURCES COORDINATOR TO ATTEND CALIFORNIA PARKS AND RECREATION SOCIETY INSPIRING EXCELLENCE CONFERENCE AND EXPO ON MARCH 13-16, 2018, IN LONG BEACH, CALIFORNIA RECOMMENDATION Authorize overnight travel for Community Resources Coordinator to attend the California Parks and Recreation Society “Inspiring Excellence” Conference and Expo on March 13-16, 2018, in Long Beach, California. EXECUTIVE SUMMARY  The City is committed to enhancing staff knowledge through continuous learning.  This long-standing annual conference provides an opportunity to gain knowledge of laws, procedures and best practices in the recreation field. FISCAL IMPACT Estimated expenses are $1,600, which includes registration, travel, lodging, parking, and meals. Funds are available in the Community Resources Travel and Training budget (101- 3001-60320). BACKGROUND/ANALYSIS The annual California Parks and Recreation Society (CPRS) conference gather parks and recreation professionals from all areas of the States of California, Arizona, Oregon, and Hawaii to network and share information on issues of common interest. Staff receives information on current federal and state policies, marketing strategies, recreation and event programming trends, and facility use and design trends. Staff last attended this conference in 2016 in Long Beach, California. ALTERNATIVES Council may elect not to approve this request. Prepared by: Christina Calderon, Community Resources Manager Approved by: Chris Escobedo, Community Resources Director CONSENT CALENDAR ITEM NO. 6 33 34 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: APPROVE DEMAND REGISTERS DATED DECEMBER 15, 22 AND 29, 2017 RECOMMENDATION Approve demand registers dated December 15, 22 and 29, 2017. EXECUTIVE SUMMARY – None FISCAL IMPACT Demand of Cash: City 3,648,332.08$ Successor Agency of RDA -$ Housing Authority 8,078.50$ 3,656,410.58$ BACKGROUND/ANALYSIS Between Council meetings, routine bills and payroll must be paid. Attachment 1 details the weekly demand registers for December 15, 22 and 29, 2017. Warrants Issued: 117029-117123 482,954.29$ 117124-117205 278,267.00$ 117206-117258 359,557.64$ Voids -$ Wire Transfers 2,049,503.13$ Payroll Tax transfers 86,337.17$ Payroll Chk 37225-37249 & Direct Deposit 399,791.35$ 3,656,410.58$ CONSENT CALENDAR ITEM NO. 7 35 The most significant expenditures on the demand registers listed above are as follows: Account Name Amount Valley Pipeline Construction 185,839.95$ Point Happy/Roudel Services INC Drainage Improvements Urban Habitat Construction 71,154.05$ North La Quinta Environmental Landscapes Turf Conversion CAL Stripe INC Construction 60,601.83$ Phase 3 City-Wide Striping NAI Consulting INC Various 50,414.28$ Oct -Consulting Services Spohn Ranch INC Design 45,000.00$ X Park Scoping & Consulting Services PurposeVendor Wire Transfers: Ten transfers totaled $2,049,503.13. Of this amount, $74,515.49 was for CalPERS, $245,000 to LandMark Golf and $1,523,400.00 for OPEB Trust. (See Attachment 2 for a full listing). ALTERNATIVES Council may approve, partially approve, or reject the demand registers. Prepared by: Derrick Armendariz, Account Technician Approved by: Rosemary Hallick, Financial Services Analyst Attachments: 1. Demand Registers 2. Wire Transfers 36 12/14/2017 3:55:54 PM Page 1 of 8 Demand Register City of La Quinta, CA Packet: APPKT01407 - DA 12/15/2017 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 101 - GENERAL FUND 127.70Printing11/30/17- W2 AND 1099 FORMS117029ALTEC 101-1006-60410 4,857.33Retention Payable11/2017- PO #113 RETENTION PYMT 3117030AMERICAN FENCE COMPANY, …101-0000-20600 180.00Blood/Alcohol Testing10/15/17- BLOOD ANALYSIS117031AMERICAN FORENSIC NURSES …101-2001-60174 40.00Blood/Alcohol Testing10/31/17- BLOOD ANALYSIS117031AMERICAN FORENSIC NURSES …101-2001-60174 122.97PM 10 - Dust Control11/27-12/24/17- PM10 ANSWERING SERV…117032ANSAFONE CONTACT CENTERS 101-7006-60146 520.00TOT - Short Term Vac. Rentals05/30/17- REFUND TOT117034AUSTIN, WALLACE AND MAUR…101-0000-41401 104.00Blood/Alcohol Testing11/12/17- BLOOD ANALYSIS117036BIO-TOX LABORATORIES 101-2001-60174 113.00Blood/Alcohol Testing10/2017- BLOOD ANALYSIS LA17281002,7…117036BIO-TOX LABORATORIES 101-2001-60174 483.94Special Enforcement Funds11/22/17- POLICE VEST117038BPS TACTICAL INC 101-2001-60175 15.00Recruiting/Pre-Employment11/02/17- BUILD INSPEC JOB POSTING117040CALIFORNIA BUILDING OFFICI…101-1004-60129 196.05LT Care Insurance PayLONG TERM CARE117041CALPERS LONG-TERM CARE P…101-0000-20949 3,070.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSS2017-001;2;…117043CHARLES F BROWN FIRE PROT…101-0000-22811 -1,599.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSS2017-001;2;…117043CHARLES F BROWN FIRE PROT…101-0000-42420 510.00Sheriff - Other11/06/17- TOWING LA173090051117044CLASSIC AUTO TRANSPORT 101-2001-60176 900.00Professional Services12/07/17- APPEAL FEES UPDATE117045CLEARSOURCE FINANCIAL CO…101-1005-60103 16,185.00MSHCP Mitigation Fee11/2017- MITIGATION FEE117047COACHELLA VALLEY CONSERV…101-0000-20310 -161.85CVMSHCP Admin Fee11/2017- MITIGATION FEE117047COACHELLA VALLEY CONSERV…101-0000-43631 1,880.94Utilities - Water -Pioneer Park12/11/2017- WATER SERVICE117048COACHELLA VALLEY WATER DI…101-3005-61207 1,216.00Landscape ContractCITYWIDE LANDSCAPE SERVICES FOR L&L …117050CONSERVE LANDCARE 101-2002-60112 105.46Maintenance/Services12/04/17- VALVE BOX COVER REPLACEM…117050CONSERVE LANDCARE 101-3005-60691 168.57Maintenance/Services12/04/17- IRRIGATION CONTROLLER REPA…117050CONSERVE LANDCARE 101-3005-60691 614.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSS2017-0015117052CRAIG FIRE PREVENTION 101-0000-22811 -351.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSS2017-0015117052CRAIG FIRE PREVENTION 101-0000-42420 614.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSS2017-0020117054DESERT FIRE EXTINGUISHER CO…101-0000-22811 -325.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSS2017-0020117054DESERT FIRE EXTINGUISHER CO…101-0000-42420 460.00Recruiting/Pre-Employment12/01/2017- PRE-EMP PHYSICALS117055EISENHOWER OCCUPATIONAL…101-1004-60129 125.00Garnishments PayableGARNISHMENT117059FRANCHISE TAX BOARD 101-0000-20985 34.83Phone - Sports Complex and L…11/28-12/27/17- SPORTS COMPLEX HOME117060FRONTIER COMMUNICATIONS…101-3005-61303 102.57Professional Services12/2017- ARMORED SVC117063GARDAWORLD 101-1006-60103 77.47Utilities - Gas10/25-11/27/17- FS#93 GAS117064GAS COMPANY, THE 101-2002-61100 410.38Maintenance/Services11/28/17- CITY HALL POLICE DOOR117065GRAINGER 101-3008-60691 308.09Travel & Training12/04-12/07/17- TRAFFIC SIGNAL WOKSH…117066GUNTERSON, KRISTOPHER 101-7006-60320 3,281.25Professional ServicesCONSULTING SVCS FOR EMP LDRSHP & T…117068HENSON CONSULTING GROUP 101-1004-60103 2,712.50ConsultantsCONSULTING SVCS FOR FACILITIES DEPT A…117068HENSON CONSULTING GROUP 101-3005-60104 3,818.75Professional ServicesCONSULTING SVCS FOR EMP LDRSHP & T…117068HENSON CONSULTING GROUP 101-1004-60103 17,518.00Map/Plan CheckingON-CALL ENGINEERING PLAN CHECK SERV…117069HR GREEN CALIFORNIA INC 101-7002-60183 802.35Utilities - Electricity12/11/17- ELECTRICITY SERVICE117070IMPERIAL IRRIGATION DIST 101-2002-61101 250.00Membership Dues11/30/17- IAPMO YEARLY MEMBERSHIP117072INTERNATIONAL ASSOCIATION…101-6003-60351 159.50Recruiting/Pre-Employment11/2017- PRE-EMPLOYMENT EXAM117073IRC INC 101-1004-60129 614.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSS2017-0012117074JC FIRE PROTECTION 101-0000-22811 -273.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSS2017-0012117074JC FIRE PROTECTION 101-0000-42420 614.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSS2017-0010117075JD MECHANICAL FIRE, INC.101-0000-22811 -312.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSS2017-0010117075JD MECHANICAL FIRE, INC.101-0000-42420 35,004.50Marketing & Tourism Promoti…FY 17/18 PRINT & DIGITAL MARKETING SE…117076JNS MEDIA SPECIALISTS 101-3007-60461 250.00Maintenance/Services12/05/17- BREAKER REPLACEMENT117077KRIBBS, BRUCE 101-3008-60691 450.00Maintenance/Services12/05/2017- FB PARK COURTS LIGHTING …117077KRIBBS, BRUCE 101-3005-60691 100.00Maintenance/Services12/05/17- FB TENNIS COURTS LIGHTING R…117077KRIBBS, BRUCE 101-3005-60691 1,600.00Maintenance/Services12/05/17- FB PARK LIGHT REPAIR117077KRIBBS, BRUCE 101-3005-60691 400.00Maintenance/Services12/01/17- FB PARK TENNIS COURTS LIGHT…117077KRIBBS, BRUCE 101-3005-60691 1,450.00Maintenance/Services12/05/17- FB TENNIS COURTS LIGHTING R…117077KRIBBS, BRUCE 101-3005-60691 450.00Maintenance/Services12/05/17- MEMORIAL PLAQUE PEDASTALS117077KRIBBS, BRUCE 101-3005-60691 348.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSEV2017-001117078LA QUINTA ART ASSOCIATION 101-0000-22811 -78.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSEV2017-001117078LA QUINTA ART ASSOCIATION 101-0000-42420 Attachment 1 37 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 2 of 8 AmountVendor Name Payment Number Description (Item)Account Name Account Number 5,148.56Community ExperiencesAUDIO VISUAL SERVICES FOR EVENTS117079LH PRODUCTIONS 101-3003-60149 3,450.00Professional Services11/06/17- SAMS CLUB APPRAISAL117080LIDGARD AND ASSOCIATES, IN…101-1002-60103 614.00Fire Plan Review Deposits12/11/17- FIRE INSP RFND FSS2017-0032117081MAIZE, BRUZE D 101-0000-22811 -351.00Fire Plan Review Fee12/11/17- FIRE INSP RFND FSS2017-0032117081MAIZE, BRUZE D 101-0000-42420 3,305.00ConsultantsPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 101-7001-60104 1,160.00ConsultantsPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 101-7006-60104 413.50Forms11/30/17- 8 1/2 X 11X17 COPY PAPER117085OFFICE DEPOT 101-1007-60402 38.04Forms11/30/17- CITYWIDE ENVELOPES117085OFFICE DEPOT 101-1007-60402 233.05Forms12/05/17- ENVELOPES117085OFFICE DEPOT 101-1007-60402 43.89Operating Supplies12/04/17- BATTERIES117085OFFICE DEPOT 101-1002-60420 200.67Office Supplies12/06/17- OFFICE SUPPLIES117085OFFICE DEPOT 101-1006-60400 22.28Office Supplies12/06/17- OFFICE SUPPLIES117085OFFICE DEPOT 101-1005-60400 79.50Office Supplies12/06/17- CLIPBOARDS117085OFFICE DEPOT 101-1005-60400 1,138.50Repair & Maintenance - EOC11/25/17-11/24/18- EOC CALL SVC117087ONE CALL NOW 101-2002-60671 245.24Maintenance/Services12/04/17- TRAILS PARKING LOT SIGNS117089PLANIT REPROGRAPHICS SYST…101-3005-60691 787.96Sheriff - Other10/2017- RADIO SVC FEES117091RIVERSIDE COUNTY INFORMAT…101-2001-60176 594.28Sheriff - Other09/25-10/24/17- FUEL CHARGES117092RIVERSIDE COUNTY SHERIFF D…101-2001-60176 200.00Garnishments PayableGARNISHMENT117093RIVERSIDE DEPARTMENT OF C…101-0000-20985 40.00Fitness Membership Reimburs…12/06/17- FITPASS REIMB117094RODARTE, MOISES 101-1004-50252 4,975.00PM 10 - Dust ControlREMOVE EXISTING AND REPLACE SNOW F…117095SAM'S FENCE COMPANY 101-7006-60146 301.22Travel & Training12/05-12/07/17- CALPERLA TRAINING EXP…117096SCOTT, ANGELA 101-1004-60320 9.00Cash Over/Short11/05/17- REFUND OVERPAYMENT PERMIT117097SEE'S CANDY 101-0000-42300 407.50Fritz Burns Pool11/17/17- FB POOL PULSAR TABS117098SHARK POOLS INC 101-3005-60184 614.00Fire Plan Review Deposits12/12/17- FIRE INSP RFND FSS2017-0036117100SOUTHWEST FIRE PROS 101-0000-22811 -273.00Fire Plan Review Fee12/12/17- FIRE INSP RFND FSS2017-0036117100SOUTHWEST FIRE PROS 101-0000-42420 100.77Operating Supplies12/01/17- DRINKING WATER117101SPARKLETTS 101-7003-60420 67.53Citywide Conf Room Supplies12/01/17- DRINKING WATER117101SPARKLETTS 101-1007-60403 -5.44Office Supplies09/09/17- OFFICE SUPPLIES CREDIT117103STAPLES ADVANTAGE 101-6004-60400 4.19Office Supplies10/12/17- OFFICE SUPPLIES117103STAPLES ADVANTAGE 101-1004-60400 39.34Office Supplies10/12/17- OFFICE SUPPLIES117103STAPLES ADVANTAGE 101-3001-60400 92.97Operating Supplies11/16/17- CHAIR MAT117103STAPLES ADVANTAGE 101-6006-60420 91.07Citywide Conf Room Supplies12/01/17- PAPER117103STAPLES ADVANTAGE 101-1007-60403 160.95Office Supplies11/30/17- OFFICE SUPPLIES117103STAPLES ADVANTAGE 101-6001-60400 7.46Fire Station12/04/17- OFFICE SUPPLIES117103STAPLES ADVANTAGE 101-2002-60670 26.20Office Supplies12/04/17- OFFICE SUPPLIES117103STAPLES ADVANTAGE 101-6004-60400 171.25Citywide Conf Room Supplies12/04/17- CITY WIDE SUPPLIES117103STAPLES ADVANTAGE 101-1007-60403 70.79Office Supplies12/08/2017- OFFICE SUPPLIES117103STAPLES ADVANTAGE 101-6001-60400 7,496.66Professional ServicesON-CALL PLANNING SERVICES117104TERRA NOVA PLANNING & RE…101-6002-60103 2,928.75Developer DepositsDEVELOPER DEPOSIT117104TERRA NOVA PLANNING & RE…101-0000-22810 11,088.75ConsultantsON-CALL ADMIN SERVICES117104TERRA NOVA PLANNING & RE…101-6001-60104 16,783.85Professional ServicesON-CALL PLANNING SERVICES117104TERRA NOVA PLANNING & RE…101-6002-60103 495.00Developer DepositsDEVELOPER DEPOSIT117104TERRA NOVA PLANNING & RE…101-0000-22810 3,394.69Professional ServicesON-CALL PLANNING SERVICES117104TERRA NOVA PLANNING & RE…101-6002-60103 3.16Utilities - Cable12/05-01/04/18- FS#32 CABLE117105TIME WARNER CABLE 101-2002-61400 22.85Utilities - Cable11/16-12/15/17- FS#70 CABLE117105TIME WARNER CABLE 101-2002-61400 1,059.65Utilities - Telephone11/23-12/22/17- PHONE LINE SERVICE117108TPx COMMUNICATIONS 101-2002-61300 47.00Pest Control11/10/17- PUBLIC WORKS PEST CONTROL117109TRULY NOLEN INC 101-3008-60116 614.00Fire Plan Review Deposits12/12/17- FIRE INSP RFND BCOM2017-00…117110ULTRA CONSTRUCTION 101-0000-22811 -403.00Fire Plan Review Fee12/12/17- FIRE INSP RFND BCOM2017-00…117110ULTRA CONSTRUCTION 101-0000-42420 57.00United Way DeductionsCONTRIBUTION117112UNITED WAY OF THE DESERT 101-0000-20981 3,500.00AuditorsFINANCIAL AUDITING SERVICES117114VAVRINEK, TRINE, DAY & CO., …101-1006-60106 12.41Utilities - Telephone10/14-11/13/17- EOC WIRELESS SERVICE117115VERIZON WIRELESS 101-2002-61300 336.00Consultants11/2017- EAP117118WELLNESS WORKS 101-1004-60104 -4.36Sales Taxes Payable11/2017- BARRIER FENCE TAX117119WELLS FARGO BUSINESS CARD 101-0000-20304 -73.65Sales Taxes Payable11/2017- BREW IN LQ SIGN TAX117119WELLS FARGO BUSINESS CARD 101-0000-20304 -26.73Sales Taxes Payable11/2017- TREE LIGHTING SUPPLIES TAX117119WELLS FARGO BUSINESS CARD 101-0000-20304 -4.81Sales Taxes Payable11/2017- COUNCIL CHAMBER VID CONVE…117119WELLS FARGO BUSINESS CARD 101-0000-20304 -47.47Sales Taxes Payable11/2017- ROOF TILES FOR LQ PARK RESTR…117119WELLS FARGO BUSINESS CARD 101-0000-20304 1,750.00Employee Computer Loan11/2017- COMPUTER LOAN PROGRAM -LI…117119WELLS FARGO BUSINESS CARD 101-0000-20915 40.00Special Event11/2017- GUEST REFUND117119WELLS FARGO BUSINESS CARD 101-0000-42213 38 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 3 of 8 AmountVendor Name Payment Number Description (Item)Account Name Account Number 79.22Recruiting/Pre-Employment11/2017- CODE PANEL LUNCH117119WELLS FARGO BUSINESS CARD 101-1004-60129 55.09Recruiting/Pre-Employment11/2017- ADMIN ASSISTANT RECRUITME…117119WELLS FARGO BUSINESS CARD 101-1004-60129 199.05Travel & Training11/2017- CAL OSHA MEETING117119WELLS FARGO BUSINESS CARD 101-1004-60320 288.60Travel & Training11/2017- ACADEMY LUNCHEON117119WELLS FARGO BUSINESS CARD 101-1004-60320 24.54Travel & Training11/2017- PASSION PURPOSE WORKSHOP117119WELLS FARGO BUSINESS CARD 101-1004-60320 219.40Travel & Training11/2017- PASSION PURPOSE WORKSHOP117119WELLS FARGO BUSINESS CARD 101-1004-60320 51.03Travel & Training11/2017- ACADEMY SUPPLIES117119WELLS FARGO BUSINESS CARD 101-1004-60320 200.00Travel & Training11/2017- CSMFO CHAPTER MEETING117119WELLS FARGO BUSINESS CARD 101-1006-60320 75.00Membership Dues11/2017-CSMFO MEMBERSHIP- CLAUDIA117119WELLS FARGO BUSINESS CARD 101-1006-60351 110.00Membership Dues11/2017- CSMFO MEMBERSHIP- CAMPOS117119WELLS FARGO BUSINESS CARD 101-1006-60351 110.00Membership Dues11/2017- CSMFO MEMBERSIP- BLONDELL117119WELLS FARGO BUSINESS CARD 101-1006-60351 110.00Membership Dues11/2017- CSMFO MEMBERSHIP- ROSE117119WELLS FARGO BUSINESS CARD 101-1006-60351 65.24Office Supplies11/2017- RECORDER BACKUP FOR FAC117119WELLS FARGO BUSINESS CARD 101-1006-60400 466.54Community Experiences11/2017- TREE LIGHTING SUPPLIES117119WELLS FARGO BUSINESS CARD 101-3003-60149 376.26Community Experiences11/2017- TREE LIGHTING SUPPLIES117119WELLS FARGO BUSINESS CARD 101-3003-60149 1,075.90Community Experiences11/2017- BREW IN LQ SIGN117119WELLS FARGO BUSINESS CARD 101-3003-60149 97.00Community Experiences11/2017- VETERANS DAY EVENT COFFEE117119WELLS FARGO BUSINESS CARD 101-3003-60149 77.13Community Experiences11/2017- BARRIER FENCE117119WELLS FARGO BUSINESS CARD 101-3003-60149 205.30Travel & Training11/2017- OVERNIGHT TRAVEL - AMBRIZ117119WELLS FARGO BUSINESS CARD 101-3005-60320 727.70Materials/Supplies11/2017- ROOF TILES FOR LQ PARK RESTR…117119WELLS FARGO BUSINESS CARD 101-3008-60431 25.00Travel & Training11/2017- DVBA LUNCHEON117119WELLS FARGO BUSINESS CARD 101-6002-60320 28.87Supplies - Field11/2017- POOL PERMIT SOLUTION117119WELLS FARGO BUSINESS CARD 101-6004-60425 107.48Travel & Training11/2017- APWA LUNCHEON117119WELLS FARGO BUSINESS CARD 101-7006-60320 280.00Travel & Training11/2017- INTERNATIONAL MUNICIPAL TRA…117119WELLS FARGO BUSINESS CARD 101-7006-60320 134.35Travel & Training11/2017- APWA EVENT-LEONARD-BRYAN-…117119WELLS FARGO BUSINESS CARD 101-7006-60320 750.00Community Special Events11/2017- ANNUAL OPEN HOUSE REPORT …117121WELLS FARGO BUSINESS CARD 101-1001-60137 63.80Travel & Training11/2017- CVEP BOARD MEETING117121WELLS FARGO BUSINESS CARD 101-1001-60320 69.95Operating Supplies11/2017- CITYWIDE TREE TRIMMING EVE…117121WELLS FARGO BUSINESS CARD 101-3003-60420 182.56Operating Supplies11/2017- TREE TRIMMING EVENT117121WELLS FARGO BUSINESS CARD 101-3003-60420 134.60Operating Supplies11/2017- TREE TRIMMING EVENT117121WELLS FARGO BUSINESS CARD 101-3003-60420 300.00Marketing & Tourism Promoti…11/2017- FIGHT THE BITE SPONSORSHIP117121WELLS FARGO BUSINESS CARD 101-3007-60461 561.00Sheriff - Other11/15/17- VEHICLE TOW117123WOOD, RUSSELL DAVID 101-2001-60176 Fund 101 - GENERAL FUND Total:180,809.93 Fund: 201 - GAS TAX FUND 121.40Materials/Supplies11/15/17- EPOXY117033ATCO MANUFACTURING COM…201-7003-60431 787.08Materials/Supplies11/30/17- EPOXY FOR ANCHORING DWELL…117067HD SUPPLY CONSTRUCTION S…201-7003-60431 985.00Traffic Control Signs12/05/17- REBUILD OBLISK SIGN117077KRIBBS, BRUCE 201-7003-60429 166.88Traffic Control Signs11/29/17- ONE WAY ARROW SIGN117106TOPS'N BARRICADES INC 201-7003-60429 172.91Barricades11/30/17- CONES117106TOPS'N BARRICADES INC 201-7003-60428 418.91Traffic Control Signs12/05/17- HI BLACK YELLOW SIGN117106TOPS'N BARRICADES INC 201-7003-60429 103.42Traffic Control Signs12/05/17- ALL WAY TAB117106TOPS'N BARRICADES INC 201-7003-60429 44.04Traffic Control Signs12/05/17- NO STOPPING ANYTIME SIGN117106TOPS'N BARRICADES INC 201-7003-60429 235.77Traffic Control Signs12/07/17- SPEED LIMIT SIGN117106TOPS'N BARRICADES INC 201-7003-60429 79.93Traffic Control Signs12/07/17- PAVE MARKER117106TOPS'N BARRICADES INC 201-7003-60429 77.65Materials/Supplies11/01/17- DIG ALERT SERVICE 41117111UNDERGROUND SERVICE ALERT 201-7003-60431 Fund 201 - GAS TAX FUND Total:3,192.99 Fund: 202 - LIBRARY & MUSEUM FUND 500.00Operating Supplies12/04/2017- MAKING A CITY EXHIBIT117053DESERT C.A.M INC 202-3006-60420 21.70Operating Supplies09/09/17- WC PLOTTER PAPER117103STAPLES ADVANTAGE 202-3004-60420 21.69Operating Supplies09/09/17- WC PLOTTER PAPER117103STAPLES ADVANTAGE 202-3006-60420 56.16Operating Supplies09/09/17- PLOTTER INK117103STAPLES ADVANTAGE 202-3004-60420 56.16Operating Supplies09/09/17- PLOTTER INK117103STAPLES ADVANTAGE 202-3006-60420 -10.85Operating Supplies09/24/17- PLOTTER PAPER CREDIT117103STAPLES ADVANTAGE 202-3004-60420 -10.85Operating Supplies09/24/17- PLOTTER PAPER CREDIT117103STAPLES ADVANTAGE 202-3006-60420 74.00Pest Control11/10/17- LIBRARY PEST CONTROL117109TRULY NOLEN INC 202-3004-60116 61.82Operating Supplies11/2017- GINGERBREAD DAY EVENT117119WELLS FARGO BUSINESS CARD 202-3004-60420 39.00Operating Supplies11/2017- GINGERBREAD DAY EVENT117119WELLS FARGO BUSINESS CARD 202-3004-60420 12.00Operating Supplies11/2017- GINGERBREAD DAY EVENT117119WELLS FARGO BUSINESS CARD 202-3004-60420 39 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 4 of 8 AmountVendor Name Payment Number Description (Item)Account Name Account Number 9.00Operating Supplies11/2017- GINGERBREAD DAY EVENT117119WELLS FARGO BUSINESS CARD 202-3004-60420 Fund 202 - LIBRARY & MUSEUM FUND Total:829.83 Fund: 215 - LIGHTING & LANDSCAPING FUND 97.88Utilities - Water - Medians12/11/2017- WATER SERVICE117048COACHELLA VALLEY WATER DI…215-7004-61211 12,369.70Landscape ContractCITYWIDE LANDSCAPE SERVICES FOR L&L …117049CONSERVE LANDCARE 215-7004-60112 38,052.35Landscape ContractCITYWIDE LANDSCAPE SERVICES FOR L&L …117050CONSERVE LANDCARE 215-7004-60112 185.00Maintenance/Services12/05/17- LANDSCAPE IRRIGATION REPAIR117050CONSERVE LANDCARE 215-7004-60691 20.66Materials/Supplies12/08/17- MATERIALS117057FASTENAL COMPANY 215-7004-60431 4,943.75ConsultantsCONSULTING SVCS FOR FACILITIES DEPT A…117068HENSON CONSULTING GROUP 215-7004-60104 116.86Utilities - Electric12/11/17- ELECTRICITY SERVICE117070IMPERIAL IRRIGATION DIST 215-7004-61116 13.54Utilities - Electric - Medians12/11/17- ELECTRICITY SERVICE117070IMPERIAL IRRIGATION DIST 215-7004-61117 325.00Maintenance/Services12/05/17- YMCA ELECTRICAL REPAIR117077KRIBBS, BRUCE 215-7004-60691 450.00Maintenance/Services12/05/17- WASH ST SUMP PUMP REPAIR117077KRIBBS, BRUCE 215-7004-60691 125.00Maintenance/Services12/05/17- REAPLCE BREAKER ON MADISON117077KRIBBS, BRUCE 215-7004-60691 100.00Maintenance/Services12/05/17- ELECTRICAL REPAIR117077KRIBBS, BRUCE 215-7004-60691 300.00Maintenance/Services12/05/2017- COVE ELECTRICAL PANEL RE…117077KRIBBS, BRUCE 215-7004-60691 250.00Maintenance/Services12/05/17- IRRIGATION CONTROLLER REPA…117077KRIBBS, BRUCE 215-7004-60691 78.91Materials/Supplies11/07/17- IRRIGATION MATERIAL117099SMITH PIPE & SUPPLY CO 215-7004-60431 38.87Materials/Supplies11/30/17- VALVE BOX117099SMITH PIPE & SUPPLY CO 215-7004-60431 10.21Operating Supplies11/17/17- 5 GAL. PLANT117116VINTAGE ASSOCIATES 215-7004-60420 512.48Materials/Supplies11/29/17- ELECTRICAL MATERIAL117117WALTERS WHOLESALE ELECTR…215-7004-60431 241.79Materials/Supplies11/29/17- ELECTRICAL MATERIAL117117WALTERS WHOLESALE ELECTR…215-7004-60431 898.72Materials/Supplies11/29/17- ELECTRICAL WIRE117117WALTERS WHOLESALE ELECTR…215-7004-60431 69.13Materials/Supplies11/29/17- ELECTRICAL MATERIAL117117WALTERS WHOLESALE ELECTR…215-7004-60431 157.52Materials/Supplies11/29/17- ELECTRICAL MATERIAL117117WALTERS WHOLESALE ELECTR…215-7004-60431 302.49Materials/Supplies12/01/17- LANDSCAPE ELECTRICAL117117WALTERS WHOLESALE ELECTR…215-7004-60431 2,283.75Materials/Supplies11/2017- POTTERY FOR BERMUDAS ESTA…117121WELLS FARGO BUSINESS CARD 215-7004-60431 Fund 215 - LIGHTING & LANDSCAPING FUND Total:61,943.61 Fund: 217 - DEVELOPMENT AGREEMENT 290.00Land AcquisitionFRONTIER PROPERTY WALL117083NAI CONSULTING INC 217-0000-74010 Fund 217 - DEVELOPMENT AGREEMENT Total:290.00 Fund: 224 - TUMF FUND 23,886.72TUMF Payable to CVAG11/2017- TUMF FEE117046COACHELLA VALLEY ASSOC OF…224-0000-20320 Fund 224 - TUMF FUND Total:23,886.72 Fund: 241 - HOUSING AUTHORITY 5,798.99Professional ServicesHOUSING COMPLIANCE & MONITORING S…117039CAHA, BECKY 241-9101-60103 182.80Operating Supplies11/20/17- HOUSING OFFICE SUPPLIES117085OFFICE DEPOT 241-9101-60420 43.46Operating Supplies11/2017- WSA THANKSGIVING LUNCHEON117119WELLS FARGO BUSINESS CARD 241-9101-60420 7.71Operating Supplies11/2017- WSA THANKSGIVING LUNCHEON117119WELLS FARGO BUSINESS CARD 241-9101-60420 13.59Operating Supplies11/2017- HOUSING COMM NAMEPLATE117119WELLS FARGO BUSINESS CARD 241-9101-60420 801.41Operating Supplies11/2017- RESIDENT THANKSGIVING LUNC…117119WELLS FARGO BUSINESS CARD 241-9101-60420 Fund 241 - HOUSING AUTHORITY Total:6,847.96 Fund: 310 - LQ FINANCE AUTHORITY DEBT SERVICE 1,683.00Administration11/01/2017-10/31/2017- ADMIN FEES117113US BANK 310-9501-60102 Fund 310 - LQ FINANCE AUTHORITY DEBT SERVICE Total:1,683.00 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS 16,793.90DesignSRR PHASE II INFRASTRUCTURE PRJ 20141…117082MICHAEL BAKER INTERNATIO…401-0000-60185 6,553.62DesignSRR PHASE II INFRASTRUCTURE PRJ 20141…117082MICHAEL BAKER INTERNATIO…401-0000-60185 2,127.50Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 145.00Professional ServicesMILES AVE MEDIAN ISLAND LANDSCAPE I…117083NAI CONSULTING INC 401-0000-60103 1,465.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 4,060.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 852.12Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 1,305.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 5,650.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 2,764.29Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 3,190.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 290.00Professional ServicesWASHINGTON ST AT FRED WARING DRIVE117083NAI CONSULTING INC 401-0000-60103 40 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 5 of 8 AmountVendor Name Payment Number Description (Item)Account Name Account Number 284.29Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 435.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 730.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 1,595.00Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 5,898.58Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 1,595.00Professional ServicesCALLE TAMPICO DRAINAGE117083NAI CONSULTING INC 401-0000-60103 2,252.50Professional ServicesPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60103 1,015.00DesignPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60185 9,135.00DesignPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60185 870.00DesignPROFESSIONAL ENGINEERING SERVICES117083NAI CONSULTING INC 401-0000-60185 31,804.79DesignOMNI-MEANS VILLAGE COMPLETE STREETS117086OMNI-MEANS 401-0000-60185 312.61Construction11/30/17- BID SET PLANS 2017-03117089PLANIT REPROGRAPHICS SYST…401-0000-60188 21.70Construction05/23/17- EMAILED PLANS 2015-02/2012…117089PLANIT REPROGRAPHICS SYST…401-0000-60188 21.69Construction05/23/17- EMAILED PLANS 2015-02/2012…117089PLANIT REPROGRAPHICS SYST…401-0000-60188 45,000.00DesignXPARK SKATE PARK117102SPOHN RANCH INC 401-0000-60185 565.66Construction12/06/17- JEFFERSON & 50TH WIRE117117WALTERS WHOLESALE ELECTR…401-0000-60188 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:146,733.25 Fund: 501 - FACILITY & FLEET REPLACEMENT 338.29Motorcycle Repair & Mainten…11/25/17- MOTORCYCLE #456 TIRE REPLA…117037BMW MOTORCYCLES OF RIVE…501-0000-60679 15,507.21Vehicle Repair, Maintenance, …12/05/17- FLEET LEASE117056ENTERPRISE FM TRUST 501-0000-60676 1,007.75Fuel & Oil11/2017- FUEL PURCHASES117062FUELMAN 501-0000-60674 595.00Car Washes12/04/17- VEHICLE WASHES117090RAN AUTO DETAIL 501-0000-60148 1,312.27Fuel & Oil11/01-11/15/17- UNLEAD/DIESEL FUEL117107TOWER ENERGY GROUP 501-0000-60674 1,630.69Fuel & Oil11/16-11/30/2017- UNLEAD/DIESEL FUEL117107TOWER ENERGY GROUP 501-0000-60674 Fund 501 - FACILITY & FLEET REPLACEMENT Total:20,391.21 Fund: 502 - INFORMATION TECHNOLOGY 147.00Consultants09/21/17- PROJECTOR LIGHT BULB INSTALL117035AVIR 502-0000-60104 195.00Consultants09/19/17- COUNCIL CHAMBERS AUDIO SVC117035AVIR 502-0000-60104 41.50Machinery & Equipment11/29/17- HDMI ADAPTER117042CDW GOVERNMENT INC 502-0000-80100 54.15Machinery & Equipment12/01/17- WC CREDIT CARD MACHINE117042CDW GOVERNMENT INC 502-0000-80100 366.83Software Licenses12/06/17- ADOBE ACROBAT UPGRADE117042CDW GOVERNMENT INC 502-0000-60301 592.36Software Licenses12/06/17- BLUBEAM SOFTWARE LICENSE117042CDW GOVERNMENT INC 502-0000-60301 13,050.00ConsultantsFY 17/18 RIM MGMT INFORMATION TEC…117051CONVERGEONE, INC 502-0000-60104 160.00Consultants12/05/17- COUNCIL MTG VIDEO117053DESERT C.A.M INC 502-0000-60104 800.00Consultants12/01/17- COUNCIL MTG VIDEO117058FISHER INTEGRATED INC 502-0000-60104 81.98Utilities - Telephone11/25-12/24/17- CITY HALL INTERNET117061FRONTIER-INTERNET 502-0000-61300 7,512.60Copiers09/01-11/30/17- CANON MAINT CHARGES117071INNOVATIVE DOCUMENT SOL…502-0000-60662 3,435.00Software Licenses12/08/17- BACKUP LICENSE117088PCMG INC 502-0000-60301 2,224.27Technical11/23-12/22/17- PHONE LINE SERVICE117108TPx COMMUNICATIONS 502-0000-60108 44.12Technical10/11-11/10/17- LQPD WIRELESS117115VERIZON WIRELESS 502-0000-60108 975.47Technical10/26-11/25/17- LQPD WIRELESS117115VERIZON WIRELESS 502-0000-60108 280.00Software Licenses11/2017- GOOGLE G SUITE117119WELLS FARGO BUSINESS CARD 502-0000-60301 48.00Software Licenses11/2017- CISCO WEBSITE LICENSE117119WELLS FARGO BUSINESS CARD 502-0000-60301 400.00Software Licenses11/2017- .GOV WEB DOMAIN117119WELLS FARGO BUSINESS CARD 502-0000-60301 59.81Machinery & Equipment11/2017- COUNCIL CHAMBER VID CONVE…117119WELLS FARGO BUSINESS CARD 502-0000-80100 50.00Software Licenses11/2017- BASECAMP 50117121WELLS FARGO BUSINESS CARD 502-0000-60301 358.20Software Licenses11/2017- ANNUAL CANVA SUBSCRIPTION117121WELLS FARGO BUSINESS CARD 502-0000-60301 Fund 502 - INFORMATION TECHNOLOGY Total:30,876.29 Fund: 504 - INSURANCE FUND 3,366.00Crime Insurance12/03/17- CRIME INSURANCE117084NFP PROPERTY & CASUALTY S…504-1010-60446 Fund 504 - INSURANCE FUND Total:3,366.00 Fund: 601 - SILVERROCK RESORT 603.50Bank Fees12/2017- SRR ARMORED SVC117063GARDAWORLD 601-0000-60455 Fund 601 - SILVERROCK RESORT Total:603.50 Fund: 735 - 97-1 AGENCY REDEMPTION FUND 1,500.00AD Administrative fees12/05/17- ARBITRAGE REBATE SERVICES117122WILLDAN FINANCIAL SERVICES 735-0000-23410 Fund 735 - 97-1 AGENCY REDEMPTION FUND Total:1,500.00 Grand Total:482,954.29 41 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 6 of 8 Fund Summary Fund Expense Amount 101 - GENERAL FUND 180,809.93 201 - GAS TAX FUND 3,192.99 202 - LIBRARY & MUSEUM FUND 829.83 215 - LIGHTING & LANDSCAPING FUND 61,943.61 217 - DEVELOPMENT AGREEMENT 290.00 224 - TUMF FUND 23,886.72 241 - HOUSING AUTHORITY 6,847.96 310 - LQ FINANCE AUTHORITY DEBT SERVICE 1,683.00 401 - CAPITAL IMPROVEMENT PROGRAMS 146,733.25 501 - FACILITY & FLEET REPLACEMENT 20,391.21 502 - INFORMATION TECHNOLOGY 30,876.29 504 - INSURANCE FUND 3,366.00 601 - SILVERROCK RESORT 603.50 735 - 97-1 AGENCY REDEMPTION FUND 1,500.00 Grand Total:482,954.29 Account Summary Account Number Account Name Expense Amount 101-0000-20304 Sales Taxes Payable -157.02 101-0000-20310 MSHCP Mitigation Fee 16,185.00 101-0000-20600 Retention Payable 4,857.33 101-0000-20915 Employee Computer Loan 1,750.00 101-0000-20949 LT Care Insurance Pay 196.05 101-0000-20981 United Way Deductions 57.00 101-0000-20985 Garnishments Payable 325.00 101-0000-22810 Developer Deposits 3,423.75 101-0000-22811 Fire Plan Review Deposits 7,716.00 101-0000-41401 TOT - Short Term Vac. Ren…520.00 101-0000-42213 Special Event 40.00 101-0000-42300 Cash Over/Short 9.00 101-0000-42420 Fire Plan Review Fee -3,965.00 101-0000-43631 CVMSHCP Admin Fee -161.85 101-1001-60137 Community Special Events 750.00 101-1001-60320 Travel & Training 63.80 101-1002-60103 Professional Services 3,450.00 101-1002-60420 Operating Supplies 43.89 101-1004-50252 Fitness Membership Reim…40.00 101-1004-60103 Professional Services 7,100.00 101-1004-60104 Consultants 336.00 101-1004-60129 Recruiting/Pre-Employme…768.81 101-1004-60320 Travel & Training 1,083.84 101-1004-60400 Office Supplies 4.19 101-1005-60103 Professional Services 900.00 101-1005-60400 Office Supplies 101.78 101-1006-60103 Professional Services 102.57 101-1006-60106 Auditors 3,500.00 101-1006-60320 Travel & Training 200.00 101-1006-60351 Membership Dues 405.00 101-1006-60400 Office Supplies 265.91 101-1006-60410 Printing 127.70 101-1007-60402 Forms 684.59 101-1007-60403 Citywide Conf Room Suppl…329.85 101-2001-60174 Blood/Alcohol Testing 437.00 101-2001-60175 Special Enforcement Funds 483.94 101-2001-60176 Sheriff - Other 2,453.24 101-2002-60112 Landscape Contract 1,216.00 101-2002-60670 Fire Station 7.46 101-2002-60671 Repair & Maintenance - E…1,138.50 101-2002-61100 Utilities - Gas 77.47 42 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 7 of 8 Account Summary Account Number Account Name Expense Amount 101-2002-61101 Utilities - Electricity 802.35 101-2002-61300 Utilities - Telephone 1,072.06 101-2002-61400 Utilities - Cable 26.01 101-3001-60400 Office Supplies 39.34 101-3003-60149 Community Experiences 7,241.39 101-3003-60420 Operating Supplies 387.11 101-3005-60104 Consultants 2,712.50 101-3005-60184 Fritz Burns Pool 407.50 101-3005-60320 Travel & Training 205.30 101-3005-60691 Maintenance/Services 4,969.27 101-3005-61207 Utilities - Water -Pioneer …1,880.94 101-3005-61303 Phone - Sports Complex a…34.83 101-3007-60461 Marketing & Tourism Pro…35,304.50 101-3008-60116 Pest Control 47.00 101-3008-60431 Materials/Supplies 727.70 101-3008-60691 Maintenance/Services 660.38 101-6001-60104 Consultants 11,088.75 101-6001-60400 Office Supplies 231.74 101-6002-60103 Professional Services 27,675.20 101-6002-60320 Travel & Training 25.00 101-6003-60351 Membership Dues 250.00 101-6004-60400 Office Supplies 20.76 101-6004-60425 Supplies - Field 28.87 101-6006-60420 Operating Supplies 92.97 101-7001-60104 Consultants 3,305.00 101-7002-60183 Map/Plan Checking 17,518.00 101-7003-60420 Operating Supplies 100.77 101-7006-60104 Consultants 1,160.00 101-7006-60146 PM 10 - Dust Control 5,097.97 101-7006-60320 Travel & Training 829.92 201-7003-60428 Barricades 172.91 201-7003-60429 Traffic Control Signs 2,033.95 201-7003-60431 Materials/Supplies 986.13 202-3004-60116 Pest Control 74.00 202-3004-60420 Operating Supplies 188.83 202-3006-60420 Operating Supplies 567.00 215-7004-60104 Consultants 4,943.75 215-7004-60112 Landscape Contract 50,422.05 215-7004-60420 Operating Supplies 10.21 215-7004-60431 Materials/Supplies 4,604.32 215-7004-60691 Maintenance/Services 1,735.00 215-7004-61116 Utilities - Electric 116.86 215-7004-61117 Utilities - Electric - Media…13.54 215-7004-61211 Utilities - Water - Medians 97.88 217-0000-74010 Land Acquisition 290.00 224-0000-20320 TUMF Payable to CVAG 23,886.72 241-9101-60103 Professional Services 5,798.99 241-9101-60420 Operating Supplies 1,048.97 310-9501-60102 Administration 1,683.00 401-0000-60103 Professional Services 34,639.28 401-0000-60185 Design 111,172.31 401-0000-60188 Construction 921.66 501-0000-60148 Car Washes 595.00 501-0000-60674 Fuel & Oil 3,950.71 501-0000-60676 Vehicle Repair, Maintena…15,507.21 501-0000-60679 Motorcycle Repair & Main…338.29 502-0000-60104 Consultants 14,352.00 502-0000-60108 Technical 3,243.86 43 Demand Register Packet: APPKT01407 - DA 12/15/2017 12/14/2017 3:55:54 PM Page 8 of 8 Account Summary Account Number Account Name Expense Amount 502-0000-60301 Software Licenses 5,530.39 502-0000-60662 Copiers 7,512.60 502-0000-61300 Utilities - Telephone 81.98 502-0000-80100 Machinery & Equipment 155.46 504-1010-60446 Crime Insurance 3,366.00 601-0000-60455 Bank Fees 603.50 735-0000-23410 AD Administrative fees 1,500.00 Grand Total:482,954.29 Project Account Summary Project Account Key Expense Amount **None**321,576.38 091002P 1,595.00 091004P 2,764.29 111205P 5,898.58 141512P 730.00 141517D 23,347.52 151602CT 21.69 151602P 145.00 151603D 31,804.79 151603P 2,252.50 151606P 1,465.00 151609D 45,000.00 151612P 10,435.00 1718ADAD 870.00 1718CPMD 9,135.00 1718PMPCT 21.70 1718PMPP 435.00 1718STID 1,015.00 1718TMICT 565.66 18-002E 3,423.75 201601P 852.12 201602P 284.29 201603P 2,127.50 201604P 1,305.00 201606P 4,060.00 201607RP 4,857.33 201701P 290.00 201703CT 312.61 201715CT 100.00 BREWLQE 6,263.58 Grand Total:482,954.29 44 12/21/2017 6:02:51 PM Page 1 of 5 Demand Register City of La Quinta, CA Packet: APPKT01417 - DA 12/22/2017 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 101 - GENERAL FUND 203.55Special Enforcement Funds12/04/17- BUSINESS CARD MAGNET1171244IMPRINT 101-2001-60175 1,581.36Special Enforcement Funds12/13/17- COMMUNITY OUTREACH1171244IMPRINT 101-2001-60175 100.00STVR Registration Fee12/13/17- DUPLICATE PERMIT PAYMENT …1171255 STAR DESERT VACATION RE…101-0000-41415 324.00Instructors12/14/17- PILATES117126BERETTO, LUCILLA 101-3002-60107 211.34Travel & Training12/05/17- EOC TRAINING SUPPLIES117129CAPITAL ONE COMMERCIAL 101-2002-60320 133.68Community Experiences11/30/17- TREE LIGHTING SUPPLIES117129CAPITAL ONE COMMERCIAL 101-3003-60149 63.62Travel & Training11/29/17- TRAINING SUPPLIES117129CAPITAL ONE COMMERCIAL 101-1004-60320 6,466.25Marketing & Tourism Promoti…ADVERTISING CONTRACT117131CHAMBER, THE 101-3007-60461 6,466.25Marketing & Tourism Promoti…ADVERTISING CONTRACT117131CHAMBER, THE 101-3007-60461 499.97Training & Education/MOU12/15/17- TUITION REIMB117132CHAUDHRY, ELIZABETH 101-1004-60322 517.00Community Experiences12/01/17- TREE LIGHTING SUPPLIES117133CLASSIC PARTY RENTALS 101-3003-60149 60.53Utilities - Water12/18/17- WATER SERVICE117134COACHELLA VALLEY WATER DI…101-2002-61200 341.60Instructors12/14/17- SUN STYLE TAI CHI117135COHEN, ANN MARIE 101-3002-60107 31,807.00Landscape ContractPARK LANDSCAPE MAINTENANCE SERVICES117136CONSERVE LANDCARE 101-3005-60112 950.37Materials/Supplies11/29/17- WC LIGHTING FIXTURE117137CONSOLIDATED ELECTRICAL DI…101-3008-60431 2,266.25Advertising12/21/17- NOTICE OF DETERMINATION 2…117138COUNTY OF RIVERSIDE 101-6002-60450 699.31Training & Education/MOU12/21/17- TUITION REIMB117140DELGADO, JESSICA 101-1004-60322 975.33Employee Computer Loan12/21/17- COMPUTER LOAN PROGRAM RE…117141DELGADO, JESSICA 101-0000-20915 140.00Blood/Alcohol Testing11/2017- BLOOD ANALYSIS117142DEPARTMENT OF JUSTICE 101-2001-60174 33.32Subscriptions & Publications01/2018- SUBSCRIPTION SVC117143DESERT SUN, THE 101-6001-60352 47.89Subscriptions & Publications01/2018- SUBSCRIPTION SERVICE117143DESERT SUN, THE 101-3002-60352 614.00Fire Plan Review Deposits12/20/17- FIRE INSP RFND FSS2017-0029117144DOMNICK, NICHOLAS 101-0000-22811 -247.00Fire Plan Review Fee12/20/17- FIRE INSP RFND FSS2017-0029117144DOMNICK, NICHOLAS 101-0000-42420 85.00STVR Registration Fee11/23/16- REUND DUPLICATE PYMT STVR …117146FREEMAN, SHARON 101-0000-41415 43.16Utilities - Telephone12/2017- LQ PARK PHONE117147FRONTIER COMMUNICATIONS…101-3005-61300 596.95Training & Education/MOU10/02/17- TUITION REIMB117152HANSEN, DIANNE 101-1004-60322 204.00Cash Over/Short12/14/17- REFUND OVERPAYMENT FSS20…117155INNOVATIVE FIRE PROTECTION 101-0000-42300 614.00Fire Plan Review Deposits12/19/17- FIRE INSP RFND FSS2017-0004117156JC FIRE PROTECTION 101-0000-22811 -234.00Fire Plan Review Fee12/19/17- FIRE INSP RFND FSS2017-0004117156JC FIRE PROTECTION 101-0000-42420 214.00Cash Over/Short12/11/17- REFUND OVERPAYMENT FSS20…117157JD MECHANICAL FIRE, INC.101-0000-42300 200.00Community Experiences12/01/17- TREE LIGHTING PERFORMANCE117158KLEIN, SANDRA 101-3003-60149 15.52Maintenance/Services12/13/17- CITY HALL SPARE KEY117160LOCK SHOP INC, THE 101-3008-60691 408.00Cash Over/Short12/11/17- REFUND DUPLICATE PYMT STVR…117162LUXURY LEASING INC 101-0000-42300 200.00Community Experiences12/05/17- EXTRA BAND HOURS117163MANUEL MATHER GRAJEDA 101-3003-60149 1,610.35Professional ServicesDOCUMENT SCANNING AND QUALITY CO…117164MATRIX IMAGING PRODUCTS, …101-1005-60103 993.17Training & Education/MOU12/21/17- TUITION REIMB117165MCKINNEY, BRYAN 101-1004-60322 147.00Instructors12/14/17- TAI CHI CHUAN117166MEDEIROS, JOYCELEEN 101-3002-60107 40.00Instructors12/15/17- LA QUINTA VOICES117167MEEDS, WAYNE 101-3002-60107 331.35Office Supplies10/30/17- STAFF SHIRTS117168MISSION LINEN SUPPLY 101-1006-60400 274.85Office Supplies11/14/17- STAFF SHIRTS117168MISSION LINEN SUPPLY 101-1006-60400 10.00Cash Over/Short12/11/17- REFUND OVERPAYMENT STVR117169MOK, WING Y 101-0000-42300 288.44Training & Education/MOU12/21/17- TUITION REIMB117170MONREAL, MARILYN 101-1004-60322 176.12Fire Station10/27/17- FS#70 ENGINE WORK117171MOWERS PLUS INC 101-2002-60670 146.30Fire Station10/27/17- FS #70 ENGINE WORK117171MOWERS PLUS INC 101-2002-60670 204.62Tools/Equipment12/07/17- LEAF BLOWER117171MOWERS PLUS INC 101-3005-60432 1,100.00Professional ServicesREVISION OF CITY'S PERSONNEL POLICY117172MUNICIPAL RESOURCES GROU…101-1004-60103 50.00Special Enforcement Funds11/28/17- CHILD PASSENGER SAFETY CERT…117173MUNOZ, CANDELARIA 101-2001-60175 154.75Mobile/Cell Phones12/01/17- SATELLITE PHONES117174NI GOVERNMENT SERVICES INC 101-2002-61304 52.97Operating Supplies12/05/17- OFFICE SUPPLIES117175OFFICE DEPOT 101-1002-60420 13.15Repair & Maintenance - EOC12/06/17- EOC SUPPLIES117175OFFICE DEPOT 101-2002-60671 9.71Operating Supplies12/08/17- MEETING REFRESHMENTS117175OFFICE DEPOT 101-1001-60420 134.34Office Supplies12/12/17- WIRELESS KEYBOARD/MOUSE117175OFFICE DEPOT 101-1006-60400 218.61Special Enforcement Funds12/07/17- LQPD SHOULDER PATCH117176OGA USA INC 101-2001-60175 45 Demand Register Packet: APPKT01417 - DA 12/22/2017 12/21/2017 6:02:51 PM Page 2 of 5 AmountVendor Name Payment Number Description (Item)Account Name Account Number 19.64Postage12/02/17- OVERNIGHT MAIL117177ONTRAC 101-1007-60470 1,029.48Postage Machine12/11/17- ENVELOPE FOLDING MACHINE117178PITNEY BOWES INC 101-1007-60661 415.24Travel & Training12/13-12/15/17- LEAGUE OF CITIES REIMB117179RADEVA, MONIKA 101-1005-60320 588.50Sheriff - Other10/25-11/24/17- MOTORS & COP FUEL C…117180RIVERSIDE COUNTY SHERIFF D…101-2001-60176 1,538.60Instructors12/14/17- TAEKWONDO117181ROJAS, MIGUEL ANGEL 101-3002-60107 11,000.00Attorney12/2017- RETAINER MATTER117182RUTAN & TUCKER 101-1003-60153 52.00Developer Deposits795632- MCVEIGH CEQA117183RUTAN & TUCKER 101-0000-22810 17,103.50Attorney795620- GENERAL ACCOUNT117183RUTAN & TUCKER 101-1003-60153 344.00Attorney795633- LINDA GUNNETT FPPC117183RUTAN & TUCKER 101-1003-60153 87.00Attorney795627- SILVERROCK TRADEMARK117183RUTAN & TUCKER 101-1003-60153 858.50Attorney795626- SILVERROCK RESORT117183RUTAN & TUCKER 101-1003-60153 2,904.00Attorney795621- PERSONNEL GENERAL117183RUTAN & TUCKER 101-1003-60153 2,809.95Attorney795623- CODE ENFORCEMENT117183RUTAN & TUCKER 101-1003-60153 11,000.00Attorney795625- RETAINER MATTER117183RUTAN & TUCKER 101-1003-60153 120.00Attorney/Litigation795622- LITIGATION GENERAL117183RUTAN & TUCKER 101-1003-60154 170.80Instructors12/14/17- ZUMBA117184SALCEDO, KATHLEEN 101-3002-60107 1,650.00Maintenance/Services12/06/17- FB TENNIS COURT POLES117185SAM'S FENCE COMPANY 101-3005-60691 130.00Membership Dues12/13/17- SCMAF MEMBERSIP RENEWAL117186SCMAF 101-3005-60351 474.49Training & Education/MOU12/15/17- TUITION REIMB117187SCOTT, ANGELA 101-1004-60322 488.75Fritz Burns Pool12/2017- FB POOL SERVICE117188SHARK POOLS INC 101-3005-60184 295.00LQ Park Water Feature12/2017- LQ PARK WF SERVICE117188SHARK POOLS INC 101-3005-60554 543.20Instructors12/14/17- BALLROOM DANCING117189SHIRY, TERESA 101-3002-60107 121.00Sales Taxes Payable11/2017- SALES TAX117190SILVERROCK RESORT 101-0000-20304 11.66Materials/Supplies12/04/17- FB PARK DRINKING FOUNTAIN …117191SMITH PIPE & SUPPLY CO 101-3005-60431 467.20Instructors12/14/17- PERSONAL TRAINER117192SNYDER, JANICE 101-3002-60107 23.48Office Supplies12/04/17- CHAIR MAT117193STAPLES ADVANTAGE 101-1004-60400 81.50Operating Supplies12/04/17- CHAIR MAT117193STAPLES ADVANTAGE 101-6006-60420 9.78Office Supplies12/04/17- OFFICE SUPPLIES117193STAPLES ADVANTAGE 101-3002-60400 19.02Office Supplies12/06/17- OFFICE SUPPLIES117193STAPLES ADVANTAGE 101-3002-60400 43.53Office Supplies12/05/17- OFFICE SUPPLIES117193STAPLES ADVANTAGE 101-3005-60400 70.37Office Supplies12/05/17- OFFICE SUPPLIES117193STAPLES ADVANTAGE 101-3008-60481 41.99Office Supplies12/05/17- OFFICE SUPPLIES117193STAPLES ADVANTAGE 101-7003-60400 400.00Professional Services10/31/17- TITLE SERVICES117194STEWART TITLE COMPANY 101-1002-60103 70.12Utilities - Cable12/16-01/15/18- FS#32 CABLE117195TIME WARNER CABLE 101-2002-61400 312.00Community Experiences12/04/17- TREE LIGHTING BARRICADES117196TOPS'N BARRICADES INC 101-3003-60149 492.40Training & Education/MOU12/21/17- TUITION REIMB117197TRIPLETT, ALCADIA 101-1004-60322 205.80Instructors12/14/17- SUNSET YOGA117198TRUE, ARTHUR ALLEN 101-3002-60107 264.25Instructors12/14/17- GENTLE YOGA117201VIELHARBER, KAREN 101-3002-60107 208.80Community Experiences11/06/17- VETERANS DAY PANELS117204WATERJET WEST, INC.101-3003-60149 Fund 101 - GENERAL FUND Total:119,023.53 Fund: 201 - GAS TAX FUND 66.10Materials/Supplies12/01/17- DIG ALERT 34117199UNDERGROUND SERVICE ALERT 201-7003-60431 Fund 201 - GAS TAX FUND Total:66.10 Fund: 202 - LIBRARY & MUSEUM FUND 180.64Operating Supplies11/27/17- GINGERBREAD DAY EVENT117129CAPITAL ONE COMMERCIAL 202-3004-60420 189.38Utilities - Water12/18/17- WATER SERVICE117134COACHELLA VALLEY WATER DI…202-3006-61200 3,086.00Landscape ContractPARK LANDSCAPE MAINTENANCE SERVICES117136CONSERVE LANDCARE 202-3004-60112 2,169.00Landscape ContractPARK LANDSCAPE MAINTENANCE SERVICES117136CONSERVE LANDCARE 202-3006-60112 450.66Maintenance/Services12/06/17- LIBRARY LIGHTING117137CONSOLIDATED ELECTRICAL DI…202-3004-60691 2,957.46Maintenance/Services12/08/17- LIBRARY LIGHTING SERVICE117137CONSOLIDATED ELECTRICAL DI…202-3004-60691 38.06Utilities - Water12/06/17- MUSEUM DRINKING FOUNTAIN117161LUXE WATER SOLUTIONS LLC 202-3006-61200 Fund 202 - LIBRARY & MUSEUM FUND Total:9,071.20 Fund: 215 - LIGHTING & LANDSCAPING FUND 206.79Utilities - Water - Medians12/18/17- WATER SERVICE117134COACHELLA VALLEY WATER DI…215-7004-61211 3,815.00Landscape ContractPARK LANDSCAPE MAINTENANCE SERVICES117136CONSERVE LANDCARE 215-7004-60112 575.19Maintenance/Services12/11/17- IRRIGATION REPAIRS117136CONSERVE LANDCARE 215-7004-60691 241.91Supplies-Graffiti and Vandalism12/12/17- VANDALISM IRRIGATION REPAIR117136CONSERVE LANDCARE 215-7004-60423 264.33Utilities - Electric12/17/17- ELECTRICITY SERVICE117154IMPERIAL IRRIGATION DIST 215-7004-61116 25.16Utilities - Electric - Medians12/17/17- ELECTRICITY SERVICE117154IMPERIAL IRRIGATION DIST 215-7004-61117 46 Demand Register Packet: APPKT01417 - DA 12/22/2017 12/21/2017 6:02:51 PM Page 3 of 5 AmountVendor Name Payment Number Description (Item)Account Name Account Number 300.00Maintenance/Services12/12/17- PUMP REPAIR117159KRIBBS, BRUCE 215-7004-60691 132.79Operating Supplies12/01/17- 5.GAL PLANTS117202VINTAGE ASSOCIATES 215-7004-60420 41.99Operating Supplies12/04/17- 5.GAL DASYLIRION117202VINTAGE ASSOCIATES 215-7004-60420 645.21Materials/Supplies12/08/17- ELECTRICAL MATERIAL117203WALTERS WHOLESALE ELECTR…215-7004-60431 Fund 215 - LIGHTING & LANDSCAPING FUND Total:6,248.37 Fund: 241 - HOUSING AUTHORITY 1,230.54Attorney795624- HOUSING AUTHORITY MISC117183RUTAN & TUCKER 241-9101-60153 Fund 241 - HOUSING AUTHORITY Total:1,230.54 Fund: 270 - ART IN PUBLIC PLACES FUND 1,377.00APP Maintenance12/11/17- VETERANS DAY MONUMENT M…117127BETTER BUILDING COMPANY 270-0000-60683 Fund 270 - ART IN PUBLIC PLACES FUND Total:1,377.00 Fund: 310 - LQ FINANCE AUTHORITY DEBT SERVICE 100.00Administration12/08/17- 1996 BOND117205WILLDAN FINANCIAL SERVICES 310-9501-60102 Fund 310 - LQ FINANCE AUTHORITY DEBT SERVICE Total:100.00 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS -3,189.57Retention PayablePO#1718-0106 RETENTION 2012-07F117128CAL STRIPE INC 401-0000-20600 63,791.40ConstructionPMP FY 2016/2017 PHASE 3, CITY-WIDE S…117128CAL STRIPE INC 401-0000-60188 2,155.00Design11/27/17- POTHOLING SERVICE117139CV PIPELINE CORP 401-0000-60185 2,200.00Construction2015-02 MILES AVENUE MEDIAN ISLAND …117151GRANITE CONSTRUCTION CO…401-0000-60188 244.90DesignDESIGN SERVICES FOR PROJ. NO. 2014-12…117153HEPTAGON SEVEN CONSULTI…401-0000-60185 264.40DesignDESIGN SERVICES FOR PROJ. NO. 2014-12…117153HEPTAGON SEVEN CONSULTI…401-0000-60185 680.00DesignDESIGN SERVICES FOR PROJ. NO. 2014-12…117153HEPTAGON SEVEN CONSULTI…401-0000-60185 1,122.00DesignDESIGN SERVICES FOR PROJ. NO. 2014-12…117153HEPTAGON SEVEN CONSULTI…401-0000-60185 -3,744.95Retention PayablePO#1718-0105 RETENTION 2016-03B117200URBAN HABITAT ENVIRONME…401-0000-20600 74,899.00ConstructionNORTH LA QUINTA TURF CONVERSION - A…117200URBAN HABITAT ENVIRONME…401-0000-60188 141.10Construction12/05/17- LIGHT TUBES117203WALTERS WHOLESALE ELECTR…401-0000-60188 -141.10Construction12/06/17- STREET LIGHTS117203WALTERS WHOLESALE ELECTR…401-0000-60188 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:138,422.18 Fund: 501 - FACILITY & FLEET REPLACEMENT -214.54Parts & Maintenance Supplies12/14/17- TRUCK PARTS CREDIT117145FRANKLIN TRUCK PARTS, INC 501-0000-60675 56.55Vehicle Repair, Maintenance, …11/14/17- WATER TRUCK AIR VALVE117145FRANKLIN TRUCK PARTS, INC 501-0000-60676 327.64Parts & Maintenance Supplies12/13/17- TRUCK VALVE117145FRANKLIN TRUCK PARTS, INC 501-0000-60675 20.19Street Sweeper11/2017- CNG FUEL SERVICE117150GAS COMPANY, THE 501-0000-60678 Fund 501 - FACILITY & FLEET REPLACEMENT Total:189.84 Fund: 502 - INFORMATION TECHNOLOGY 2.00Technology Enhancement Sur…12/13/17- DUPLICATE PERMIT PAYMENT …1171255 STAR DESERT VACATION RE…502-0000-43611 667.17Computers12/13/17- IT USER EQUIPMENT117130CDW GOVERNMENT INC 502-0000-80103 176.72Technical12/04-01/03/18- DSL SERVICE117148FRONTIER-INTERNET 502-0000-60108 130.19Utilities - Cable11/15-12/14/17- WC CABLE SERVICE117195TIME WARNER CABLE 502-0000-61400 1,560.00Utilities - Cable12/10-01/09/18- CITY HALL FIBER117195TIME WARNER CABLE 502-0000-61400 Fund 502 - INFORMATION TECHNOLOGY Total:2,536.08 Fund: 601 - SILVERROCK RESORT 2.16Bank Fees11/2017- SRR ARMORED SERVICES117149GARDAWORLD 601-0000-60455 Fund 601 - SILVERROCK RESORT Total:2.16 Grand Total:278,267.00 47 Demand Register Packet: APPKT01417 - DA 12/22/2017 12/21/2017 6:02:51 PM Page 4 of 5 Fund Summary Fund Expense Amount 101 - GENERAL FUND 119,023.53 201 - GAS TAX FUND 66.10 202 - LIBRARY & MUSEUM FUND 9,071.20 215 - LIGHTING & LANDSCAPING FUND 6,248.37 241 - HOUSING AUTHORITY 1,230.54 270 - ART IN PUBLIC PLACES FUND 1,377.00 310 - LQ FINANCE AUTHORITY DEBT SERVICE 100.00 401 - CAPITAL IMPROVEMENT PROGRAMS 138,422.18 501 - FACILITY & FLEET REPLACEMENT 189.84 502 - INFORMATION TECHNOLOGY 2,536.08 601 - SILVERROCK RESORT 2.16 Grand Total:278,267.00 Account Summary Account Number Account Name Expense Amount 101-0000-20304 Sales Taxes Payable 121.00 101-0000-20915 Employee Computer Loan 975.33 101-0000-22810 Developer Deposits 52.00 101-0000-22811 Fire Plan Review Deposits 1,228.00 101-0000-41415 STVR Registration Fee 185.00 101-0000-42300 Cash Over/Short 836.00 101-0000-42420 Fire Plan Review Fee -481.00 101-1001-60420 Operating Supplies 9.71 101-1002-60103 Professional Services 400.00 101-1002-60420 Operating Supplies 52.97 101-1003-60153 Attorney 46,106.95 101-1003-60154 Attorney/Litigation 120.00 101-1004-60103 Professional Services 1,100.00 101-1004-60320 Travel & Training 63.62 101-1004-60322 Training & Education/MOU 4,044.73 101-1004-60400 Office Supplies 23.48 101-1005-60103 Professional Services 1,610.35 101-1005-60320 Travel & Training 415.24 101-1006-60400 Office Supplies 740.54 101-1007-60470 Postage 19.64 101-1007-60661 Postage Machine 1,029.48 101-2001-60174 Blood/Alcohol Testing 140.00 101-2001-60175 Special Enforcement Funds 2,053.52 101-2001-60176 Sheriff - Other 588.50 101-2002-60320 Travel & Training 211.34 101-2002-60670 Fire Station 322.42 101-2002-60671 Repair & Maintenance - E…13.15 101-2002-61200 Utilities - Water 60.53 101-2002-61304 Mobile/Cell Phones 154.75 101-2002-61400 Utilities - Cable 70.12 101-3002-60107 Instructors 4,042.45 101-3002-60352 Subscriptions & Publicati…47.89 101-3002-60400 Office Supplies 28.80 101-3003-60149 Community Experiences 1,571.48 101-3005-60112 Landscape Contract 31,807.00 101-3005-60184 Fritz Burns Pool 488.75 101-3005-60351 Membership Dues 130.00 101-3005-60400 Office Supplies 43.53 101-3005-60431 Materials/Supplies 11.66 101-3005-60432 Tools/Equipment 204.62 101-3005-60554 LQ Park Water Feature 295.00 101-3005-60691 Maintenance/Services 1,650.00 101-3005-61300 Utilities - Telephone 43.16 101-3007-60461 Marketing & Tourism Pro…12,932.50 48 Demand Register Packet: APPKT01417 - DA 12/22/2017 12/21/2017 6:02:51 PM Page 5 of 5 Account Summary Account Number Account Name Expense Amount 101-3008-60431 Materials/Supplies 950.37 101-3008-60481 Office Supplies 70.37 101-3008-60691 Maintenance/Services 15.52 101-6001-60352 Subscriptions & Publicati…33.32 101-6002-60450 Advertising 2,266.25 101-6006-60420 Operating Supplies 81.50 101-7003-60400 Office Supplies 41.99 201-7003-60431 Materials/Supplies 66.10 202-3004-60112 Landscape Contract 3,086.00 202-3004-60420 Operating Supplies 180.64 202-3004-60691 Maintenance/Services 3,408.12 202-3006-60112 Landscape Contract 2,169.00 202-3006-61200 Utilities - Water 227.44 215-7004-60112 Landscape Contract 3,815.00 215-7004-60420 Operating Supplies 174.78 215-7004-60423 Supplies-Graffiti and Van…241.91 215-7004-60431 Materials/Supplies 645.21 215-7004-60691 Maintenance/Services 875.19 215-7004-61116 Utilities - Electric 264.33 215-7004-61117 Utilities - Electric - Media…25.16 215-7004-61211 Utilities - Water - Medians 206.79 241-9101-60153 Attorney 1,230.54 270-0000-60683 APP Maintenance 1,377.00 310-9501-60102 Administration 100.00 401-0000-20600 Retention Payable -6,934.52 401-0000-60185 Design 4,466.30 401-0000-60188 Construction 140,890.40 501-0000-60675 Parts & Maintenance Supp…113.10 501-0000-60676 Vehicle Repair, Maintena…56.55 501-0000-60678 Street Sweeper 20.19 502-0000-43611 Technology Enhancement…2.00 502-0000-60108 Technical 176.72 502-0000-61400 Utilities - Cable 1,690.19 502-0000-80103 Computers 667.17 601-0000-60455 Bank Fees 2.16 Grand Total:278,267.00 Project Account Summary Project Account Key Expense Amount **None**139,592.82 141512D 924.90 151602CT 2,200.00 151606D 1,386.40 16-013E 52.00 1718PMPCT 63,791.40 1718PMPRP -3,189.57 1718TMICT 0.00 201603CT 74,899.00 201603RP -3,744.95 201606D 2,155.00 BREWLQE 200.00 Grand Total:278,267.00 49 12/28/2017 6:13:45 PM Page 1 of 5 Demand Register City of La Quinta, CA Packet: APPKT01425 - DA 12/29/2017 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 101 - GENERAL FUND 198.00Security & Alarm11/27/17- CITY HALL CODE REMOVAL SER…117206Alarm Monitoring Services, Inc.101-3008-60123 30.77Printing12/20/17- 50 EXTRA 1099 MISC ENVELOP…117207ALTEC 101-1006-60410 40.00Blood/Alcohol Testing11/15/17- BLOOD ALCOHOL117208AMERICAN FORENSIC NURSES …101-2001-60174 179.97Maintenance/Services12/07/17- WC JANITORIAL SUPPLIES117209AMERIPRIDE SERVICES INC 101-3008-60691 196.05LT Care Insurance PayLONG TERM CARE117210CALPERS LONG-TERM CARE P…101-0000-20949 19.98Travel & Training12/07/17- TRAINING SUPPLIES117211CAPITAL ONE COMMERCIAL 101-1004-60320 52.73Volunteers - Fire12/07/17- CERT HOLIDAY SOCIAL117211CAPITAL ONE COMMERCIAL 101-2002-60110 53.26Travel & Training12/14/17- TRAINING SUPPLIES117211CAPITAL ONE COMMERCIAL 101-1004-60320 240.00Membership Dues12/19/17- 2018 RENEWAL APPLICATION117212CITY CLERK ASSOCIATION OF C…101-1005-60351 1,084.97Utilities - Water12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-2002-61200 744.22Utilities - Water -Monticello Pa…12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61201 72.77Utilities - Water -Fritz Burns pa…12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61204 18.28Utilities - Water -Seasons Park12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61208 126.05Utilities - Water -Community P…12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61209 71.92Utilities - Water12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3008-61200 156.29Utilities - Water -Desert Pride12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61206 42.98PM 10 - Dust Control12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-7006-60146 389.99Utilities - Water12/26/2017- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-2002-61200 56.86Utilities - Water -Eisenhower P…12/26/2017- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61203 43.66Utilities - Water -Velasco Park12/26/2017- WATER SERVICE117214COACHELLA VALLEY WATER DI…101-3005-61205 375.55Citywide Conf Room Supplies12/17/17- COFFEE SUPPLIES117215DAIOHS FIRST CHOICE SERVICES 101-1007-60403 2,430.00Plan ChecksON CALL BUILDING PLAN REVIEW & INSPE…117217ESGIL CORPORATION 101-6003-60118 20,000.00Professional ServicesClassification and Compensation Study117218FOX LAWSON & ASSOCIATES 101-1004-60103 125.00Garnishments PayableGARNISHMENT117219FRANCHISE TAX BOARD 101-0000-20985 3,500.00Contract Services - Administrat…STATE LOBBYING AND ADVOCACY SERVIC…117222GONSALVES, JOE A & SON 101-1002-60101 776.64Utilities - Electricity12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 101-2002-61101 1,736.46Utilities - Electric - Civic Center…12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 101-3005-61103 512.06Utilities - Electric - Fritz Burns …12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 101-3005-61105 8,009.55Utilities - Electricity12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 101-3008-61101 6,912.00Plan ChecksON CALL PLAN REVIEW SERVICES117229JAS PACIFIC INC 101-6003-60118 100.00Miscellaneous Deposits12/20/17- FACILITY RENTAL REFUND117231LA QUINTA ART ASSOCIATION 101-0000-22830 6,559.00Community ExperiencesCHRISTMAS TREE LIGHTING117232LH PRODUCTIONS 101-3003-60149 1,638.41Postage MachineIN700 MAILING SYSTEM-CITY WIDE117233MAILFINANCE 101-1007-60661 26.06Office Supplies12/06/17- OFFICE SUPPLIES117235OFFICE DEPOT 101-3008-60481 2.71Office Supplies12/07/17- OFFICE SUPPLIES117235OFFICE DEPOT 101-3005-60400 4,427.00Sales Tax Reimbursements9/30/17- 3RD QUARTER SALES TAX REIMB117236ONE ELEVEN LA QUINTA LLC 101-1007-60535 787.96Sheriff - Other11/2017- RADIOS117238RIVERSIDE COUNTY INFORMAT…101-2001-60176 315.00Operating Supplies12/21/17- WC GYM PREV MAINT117239ROYAL GYM SERVICES 101-3002-60420 491.57Printing12/19/17- CHECK STOCK 11001-13000117240SAFECHECKS 101-1006-60410 140.27Office Supplies12/11/17- PRINTER INK117243STAPLES ADVANTAGE 101-3001-60400 128.73Office Supplies12/12/17- OFFICE SUPPLIES117243STAPLES ADVANTAGE 101-6001-60400 94.75Office Supplies12/20/17- OFFICE SUPPLIES117243STAPLES ADVANTAGE 101-6001-60400 59.81Materials12/20/17- FB PARK DOG PARK FENCE PAI…117245THE SHERWIN-WILLIAMS CO.101-3005-60424 87.94Utilities - Cable12/24-01/23/17- FS#93 CABLE SERVICE117246TIME WARNER CABLE 101-2002-61400 -48.12Sales Taxes Payable12/19/17- TRAINING MATERIAL TAX117248TRAINING NETWORK, THE 101-0000-20304 61.00Pest Control12/08/17- LQ PARK PEST CONTROL117249TRULY NOLEN INC 101-3008-60116 68.00Pest Control12/08/17- WC PEST CONTROL117249TRULY NOLEN INC 101-3008-60116 76.00Pest Control12/08/17- CITY HALL PEST CONTROL117249TRULY NOLEN INC 101-3008-60116 150.00Maintenance/Services12/08/17- LQ PARK BEE HIVE REMOVAL117249TRULY NOLEN INC 101-3005-60691 2,800.00PM 10 - Dust Control12/14/17- SRR PM10117252VERMILLIONS ENVIRONMENT…101-7006-60146 2,875.15Professional ServicesDOCUMENT SCANNING & QUALITY CONT…117253VIATRON SYSTEMS INC 101-1005-60103 68.96Landscape Improvements12/19/17- CC CAMPUS TIPUANA TREE117254VINTAGE ASSOCIATES 101-3005-60113 326.34Community Experiences11/27-11/30/17- TREE LIGHTING SUPPLIES117255WALMART COMMUNITY 101-3003-60149 50 Demand Register Packet: APPKT01425 - DA 12/29/2017 12/28/2017 6:13:45 PM Page 2 of 5 AmountVendor Name Payment Number Description (Item)Account Name Account Number -50.15Community Experiences11/27-11/30/17- TREE LIGHTING SUPPLIES…117255WALMART COMMUNITY 101-3003-60149 33.72Community Experiences11/27-11/30/17- TREE LIGHTING SUPPLIES117255WALMART COMMUNITY 101-3003-60149 184.43Travel & Training12/21/17- PASSION PURPOSE SUPPLIES RE…117257WEISMAN, ARIANA 101-1004-60320 1,477.50Plan ChecksYoung Engineering- On-Call Building Inspe…117258YOUNG ENGINEERING SVC 101-6003-60118 Fund 101 - GENERAL FUND Total:71,078.05 Fund: 201 - GAS TAX FUND 140.84Utilities - Electricity12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 201-7003-61101 398.84Traffic Control Signs12/13/17- K MARKERS117247TOPS'N BARRICADES INC 201-7003-60429 254.91Traffic Control Signs12/14/17- STOP SIGN117247TOPS'N BARRICADES INC 201-7003-60429 959.92Travel & Training12/19/17- TRAINING MATERIAL117248TRAINING NETWORK, THE 201-7003-60320 Fund 201 - GAS TAX FUND Total:1,754.51 Fund: 202 - LIBRARY & MUSEUM FUND 125.88Utilities - Telephone12/13-01/12/18- MUSEUM PHONE SVC117221FRONTIER COMMUNICATIONS…202-3006-61300 3,724.49Utilities - Electricity12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 202-3004-61101 760.88Maintenance/Services12/14/17- MUSEUM PAINT SUPPLIES117245THE SHERWIN-WILLIAMS CO.202-3006-60691 143.20Operating Supplies11/27-11/30/17- GINGERBREAD DAY EVE…117255WALMART COMMUNITY 202-3004-60420 Fund 202 - LIBRARY & MUSEUM FUND Total:4,754.45 Fund: 215 - LIGHTING & LANDSCAPING FUND 3,185.21Utilities - Water - Medians12/19/17- WATER SERVICE117214COACHELLA VALLEY WATER DI…215-7004-61211 2,268.09Utilities - Water - Medians12/26/2017- WATER SERVICE117214COACHELLA VALLEY WATER DI…215-7004-61211 106.89Utilities - Electric12/07-01/06/18- PHONE SERVICE117221FRONTIER COMMUNICATIONS…215-7004-61116 6,100.00ConsultantsCITYWIDE LANDSCAPE LIGHTING MAINTE…117227HORIZON LIGHTING 215-7004-60104 839.40Maintenance/Services11/29/17- RETROFIT MONUMENT LIGHT F…117227HORIZON LIGHTING 215-7004-60691 3,574.43Maintenance/Services12/11/17- CONVERT LQ MONUMENT SIG…117227HORIZON LIGHTING 215-7004-60691 416.04Utilities - Electric12/19/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 215-7004-61116 25.86Utilities - Electric - Medians12/19/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 215-7004-61117 124.75Utilities - Electric12/21/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 215-7004-61116 2,660.67Utilities - Electric12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 215-7004-61116 1,215.20Utilities - Electric - Medians12/26/17- ELECTRICITY SERVICE117228IMPERIAL IRRIGATION DIST 215-7004-61117 26.89Supplies-Graffiti and Vandalism12/12/17- GRAFFITI SUPPLIES117245THE SHERWIN-WILLIAMS CO.215-7004-60423 Fund 215 - LIGHTING & LANDSCAPING FUND Total:20,543.43 Fund: 217 - DEVELOPMENT AGREEMENT 843.77Land AcquisitionCONSTUCTION SURVEYING LOT LINE ADJ117234NV5 217-0000-74010 Fund 217 - DEVELOPMENT AGREEMENT Total:843.77 Fund: 221 - AB 939 - CALRECYCLE FUND 865.80AB 939 Recycling Solutions12/08/17- CITY RECORDS SHRED DAY117241SHRED-IT USA - SAN BERNADI…221-0000-60127 Fund 221 - AB 939 - CALRECYCLE FUND Total:865.80 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS 5,324.68ConstructionFY14/15- SHARED SIGNAL LIGHTS MAINT117213CITY OF INDIO 401-0000-60188 706.88Construction12/21/17- BATTERY FOR BEACONS117216DESERT BATTERY CO INC 401-0000-60188 41,658.26Retention Payable12/18/17- FINAL RETENTION 2015-02117223GRANITE CONSTRUCTION CO…401-0000-20600 1,156.00DesignDESIGN SERVICES FOR PROJ. NO. 2014-12…117224HEPTAGON SEVEN CONSULTI…401-0000-60185 816.00DesignDESIGN SERVICES FOR PROJ. NO. 2014-12…117224HEPTAGON SEVEN CONSULTI…401-0000-60185 445.00DesignON-CALL PROF LANDSCAPE ARCHITECTUR…117225HERMANN DESIGN GROUP INC 401-0000-60185 1,056.00Construction12/08-12/15/17- BID INVITE 2017-03117230LA PRENSA HISPANA 401-0000-60188 18,344.12Retention Payable12/18/17- RETENTION 2016-04117237PACIFIC TENNIS COURTS INC 401-0000-20600 1,288.91ConstructionCITYWIDE TRAFFIC SIGNAL REPAIRS117242SIEMENS INDUSTRY INC 401-0000-60188 -3,421.30Retention PayablePO#1718-0108 RETENTION117250VALLEY PIPELINE SERVICES, INC 401-0000-20600 -6,359.75Retention PayablePO#1718-0108 RETENTION117250VALLEY PIPELINE SERVICES, INC 401-0000-20600 68,426.00ConstructionVALLEY PIPELINE (PROJECT NO. 2014-12 &…117250VALLEY PIPELINE SERVICES, INC 401-0000-60188 127,195.00ConstructionVALLEY PIPELINE (PROJECT NO. 2014-12 &…117250VALLEY PIPELINE SERVICES, INC 401-0000-60188 170.70Construction12/11/17- STREET NAME LIGHTS117256WALTERS WHOLESALE ELECTR…401-0000-60188 323.25Construction12/15/17- HPS LIGHT BULBS117256WALTERS WHOLESALE ELECTR…401-0000-60188 248.55Construction12/20/17- SAFETY LIGHT BALLAST117256WALTERS WHOLESALE ELECTR…401-0000-60188 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:257,378.30 Fund: 501 - FACILITY & FLEET REPLACEMENT 383.72Parts & Maintenance Supplies12/18/17- WATER TRUCK PARTS & MAINT117220FRANKLIN TRUCK PARTS, INC 501-0000-60675 16.19Parts & Maintenance Supplies12/19/17- WATER TRUCK PARTS & MAINT117220FRANKLIN TRUCK PARTS, INC 501-0000-60675 51 Demand Register Packet: APPKT01425 - DA 12/29/2017 12/28/2017 6:13:45 PM Page 3 of 5 AmountVendor Name Payment Number Description (Item)Account Name Account Number 1,844.55Motorcycle Repair & Mainten…12/19/17- ST1300 MOTORCYCLE REPAIR B…117226HONDA YAMAHA OF REDLAN…501-0000-60679 50.75Vehicle Repair, Maintenance, …12/19/17- SMOG INSPECTION117244STONE'S, CAM AUTOMOTIVE I…501-0000-60676 Fund 501 - FACILITY & FLEET REPLACEMENT Total:2,295.21 Fund: 502 - INFORMATION TECHNOLOGY 44.12Technical11/11-12/10/17- LQPD WIRELESS117251VERIZON WIRELESS 502-0000-60108 Fund 502 - INFORMATION TECHNOLOGY Total:44.12 Grand Total:359,557.64 52 Demand Register Packet: APPKT01425 - DA 12/29/2017 12/28/2017 6:13:45 PM Page 4 of 5 Fund Summary Fund Expense Amount 101 - GENERAL FUND 71,078.05 201 - GAS TAX FUND 1,754.51 202 - LIBRARY & MUSEUM FUND 4,754.45 215 - LIGHTING & LANDSCAPING FUND 20,543.43 217 - DEVELOPMENT AGREEMENT 843.77 221 - AB 939 - CALRECYCLE FUND 865.80 401 - CAPITAL IMPROVEMENT PROGRAMS 257,378.30 501 - FACILITY & FLEET REPLACEMENT 2,295.21 502 - INFORMATION TECHNOLOGY 44.12 Grand Total:359,557.64 Account Summary Account Number Account Name Expense Amount 101-0000-20304 Sales Taxes Payable -48.12 101-0000-20949 LT Care Insurance Pay 196.05 101-0000-20985 Garnishments Payable 125.00 101-0000-22830 Miscellaneous Deposits 100.00 101-1002-60101 Contract Services - Admini…3,500.00 101-1004-60103 Professional Services 20,000.00 101-1004-60320 Travel & Training 257.67 101-1005-60103 Professional Services 2,875.15 101-1005-60351 Membership Dues 240.00 101-1006-60410 Printing 522.34 101-1007-60403 Citywide Conf Room Suppl…375.55 101-1007-60535 Sales Tax Reimbursements 4,427.00 101-1007-60661 Postage Machine 1,638.41 101-2001-60174 Blood/Alcohol Testing 40.00 101-2001-60176 Sheriff - Other 787.96 101-2002-60110 Volunteers - Fire 52.73 101-2002-61101 Utilities - Electricity 776.64 101-2002-61200 Utilities - Water 1,474.96 101-2002-61400 Utilities - Cable 87.94 101-3001-60400 Office Supplies 140.27 101-3002-60420 Operating Supplies 315.00 101-3003-60149 Community Experiences 6,868.91 101-3005-60113 Landscape Improvements 68.96 101-3005-60400 Office Supplies 2.71 101-3005-60424 Materials 59.81 101-3005-60691 Maintenance/Services 150.00 101-3005-61103 Utilities - Electric - Civic C…1,736.46 101-3005-61105 Utilities - Electric - Fritz Bu…512.06 101-3005-61201 Utilities - Water -Monticel…744.22 101-3005-61203 Utilities - Water -Eisenho…56.86 101-3005-61204 Utilities - Water -Fritz Bur…72.77 101-3005-61205 Utilities - Water -Velasco …43.66 101-3005-61206 Utilities - Water -Desert Pr…156.29 101-3005-61208 Utilities - Water -Seasons …18.28 101-3005-61209 Utilities - Water -Commun…126.05 101-3008-60116 Pest Control 205.00 101-3008-60123 Security & Alarm 198.00 101-3008-60481 Office Supplies 26.06 101-3008-60691 Maintenance/Services 179.97 101-3008-61101 Utilities - Electricity 8,009.55 101-3008-61200 Utilities - Water 71.92 101-6001-60400 Office Supplies 223.48 101-6003-60118 Plan Checks 10,819.50 101-7006-60146 PM 10 - Dust Control 2,842.98 201-7003-60320 Travel & Training 959.92 201-7003-60429 Traffic Control Signs 653.75 53 Demand Register Packet: APPKT01425 - DA 12/29/2017 12/28/2017 6:13:45 PM Page 5 of 5 Account Summary Account Number Account Name Expense Amount 201-7003-61101 Utilities - Electricity 140.84 202-3004-60420 Operating Supplies 143.20 202-3004-61101 Utilities - Electricity 3,724.49 202-3006-60691 Maintenance/Services 760.88 202-3006-61300 Utilities - Telephone 125.88 215-7004-60104 Consultants 6,100.00 215-7004-60423 Supplies-Graffiti and Van…26.89 215-7004-60691 Maintenance/Services 4,413.83 215-7004-61116 Utilities - Electric 3,308.35 215-7004-61117 Utilities - Electric - Media…1,241.06 215-7004-61211 Utilities - Water - Medians 5,453.30 217-0000-74010 Land Acquisition 843.77 221-0000-60127 AB 939 Recycling Solutions 865.80 401-0000-20600 Retention Payable 50,221.33 401-0000-60185 Design 2,417.00 401-0000-60188 Construction 204,739.97 501-0000-60675 Parts & Maintenance Supp…399.91 501-0000-60676 Vehicle Repair, Maintena…50.75 501-0000-60679 Motorcycle Repair & Main…1,844.55 502-0000-60108 Technical 44.12 Grand Total:359,557.64 Project Account Summary Project Account Key Expense Amount **None**102,179.34 141512CT 68,426.00 141512D 1,156.00 141512RP -3,421.30 151602RP 41,658.26 151606CT 127,195.00 151606D 816.00 151606RP -6,359.75 1718ADACT 1,056.00 1718TMICT 8,062.97 201603D 445.00 201604RP 18,344.12 Grand Total:359,557.64 54 City of La Quinta Bank Transactions 12/09/17 12/29/17 Wire Transactions Listed below are the wire transfers from 12/09/17 12/29/17 Wire Transfers: 12/14/2017 - WIRE TRANSFER - PERS 37,252.85$ 12/15/2017 - WIRE TRANSFER - ICMA 6,824.55$ 12/15/2017 - WIRE TRANSFER - LQCEA 468.00$ 12/18/2017 - WIRE TRANSFER - OPEB TRUST 1,523,400.00$ 12/19/2017 - WIRE TRANSFER - TASC 943.06$ 12/22/2017 - WIRE TRANSFER - LANDMARK 196,352.03$ 12/28/2017 - WIRE TRANSFER - PERS 37,002.30$ 12/29/2017 - WIRE TRANSFER - PERS 260.34$ 12/29/2017 - WIRE TRANSFER - ICMA 2,000.00$ 12/29/2017 - WIRE TRANSFER - LANDMARK 245,000.00$ -$ TOTAL WIRE TRANSFERS OUT 2,049,503.13$ Attachment 2 55 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 56 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: ACCEPT POINT HAPPY STORM DRAIN OUTLET STRUCTURE LOCATED WEST OF THE WASHINGTON STREET BRIDGE AT CHANNEL DRIVE, AND ROUDEL DRAINAGE IMPROVEMENTS LOCATED ALONG ROUDEL LANE AT THE WHITE WATER RIVER CHANNEL RECOMMENDATION Accept the Point Happy Storm Drain Outlet Structure and Roudel Drainage Improvements as complete (Project nos. 2014-12 and 2015-06); authorize the City Clerk to file a Notice of Completion with the Office of the County Recorder; and authorize staff to release retention in the amount of $10,096, thirty-five days after the Notice of Completion is recorded. EXECUTIVE SUMMARY  This project combined two (2) similar drainage outlet improvement projects, and included the reconstruction of a 60-inch outlet structure and flap gate at Point Happy Plaza, and the construction of a 15-inch outlet structure and drywell at Roudel Lane (Attachment 1).  The work is complete and Council acceptance will close the contract and allow final payment (Attachment 2). FISCAL IMPACT The following is the financial accounting for Project No. 2014-12 and 2015-06: Original Contract Amount $ 195,621 Contract Change Order Nos. 1 and No. 2 $ 6,281 Final Contract Amount $ 201,902 Project Budget $ 254,000 Point Happy Developer Contribution $ 100,000 Final Contract Amount ($201,902) Design, Professional, & Personnel Costs ($ 82,284) Inspection, Survey, Plans, & Other Construction Costs ($ 13,140) Anticipated Funds Remaining* $ 56,674 * All costs to date have been accounted for and no further costs are anticipated. CONSENT CALENDAR ITEM NO. 8 57 There are adequate funds to close this project and the final retention amount of $10,096 will be paid from account number 401-0000-20600. The anticipated savings ($56,674) will be available to use for future capital improvement projects as approved by Council. BACKGROUND/ANALYSIS On October 17, 2017, Council awarded a $195,621 contract to Valley Pipeline Services, Inc. On November 06, 2017, a Notice to Proceed was issued with a 25 working day completion time starting on November 13, 2017 and ending on December 19, 2017. The project was deemed substantially complete on December 8, 2017. No liquidated damages or early completion incentives are recommended. Contract Change Orders 1 and 2 were issued for minor grading, installation of posts and cable around the structures, and cleanout of the existing catch basin and storm drain pipe at Roudel Lane. No contract quantity adjustments were required. The project construction effort is complete and is in compliance with the plans and specifications. Staff recommends acceptance and release of the retention thirty-five days after the Notice of Completion is recorded. ALTERNATIVES Staff does not recommend an alternative. Prepared by: Leonard R. St. Sauver, Public Works Construction Manager Approved by: Bryan McKinney, P.E., Interim City Engineer Attachments: 1. Vicinity Map 2. Project Photos 58 VICINITY MAP ATTACHMENT 1 59 60 POINT HAPPY DRAINAGE STRUCTURE ROUDEL LANE DRAINAGE STRUCTURE ATTACHMENT 2 AERIAL PHOTO BY LEONARD R. ST. SAUVER AERIAL PHOTO BY LEONARD R. ST. SAUVER 61 62 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: RECEIVE AND FILE REVENUE AND EXPENDITURE REPORTS DATED OCTOBER 31 AND NOVEMBER 30, 2017 RECOMMENDATION Receive and file revenue and expenditure reports dated October 31 and November 30, 2017. EXECUTIVE SUMMARY •The revenue and expenditure reports summarize the City’s year-to-date (YTD) and period activity as of October 31 and November 30, 2017 (Attachment 1). FISCAL IMPACT – None. BACKGROUND/ANALYSIS Reports Below is a summary of the column headers used on the Revenue and Expenditure Summary Reports: Original Total Budget – represents revenue and expenditure budgets the Council adopted in June 2017 for fiscal year 2017/18. Current Total Budget – represents original adopted budgets plus any carryovers (typically associated with long-term Capital Improvement Projects (CIP)) from the prior fiscal year, and any Council approved budget amendments. Period Activity – represents actual revenues received and expenditures outlaid in the reporting month. Fiscal Activity – represents actual revenues received and expenditures outlaid YTD. Variance Favorable/(Unfavorable) - the dollar difference between YTD collections and the budgeted amount. Percent Used – represents the percentage activity as compared to budget YTD. The revenue report includes revenues and transfers into funds from other funds (income items). Revenues are not received uniformly throughout the year, which results in peaks and valleys depending upon large payments that are received throughout the year. For example, large property tax payments are usually received in December and May. Similarly, Redevelopment Property Tax Trust Fund payments are typically received in CONSENT CALENDAR ITEM NO. 9 63 November Revenues $2,228,291 in General Fund revenues were collected in November, bringing the total YTD to $7,852,185 which is 16.17 percent of the budget. Total collections for all funds were $4,085,778, bringing the total YTD to $14,601,044 which is 19.60 percent of the budget. Top Five Revenue/Income Sources for November General Fund Non-General Fund State Sales Tax $ 617,800 County Government Revenue-Library $841,805 Transient Occupancy Tax $ 541,277 SilverRock Greens Fees $279,882 Measure G Sales Tax $ 496,600 Developer Agreement Funding- Coachella Music Festival $244,755 Cable Television Franchise Fee $ 145,372 Gas Tax $ 75,169 Communications Franchise Fees $ 76,742 CVAG-Dune Palms Widening $ 59,467 November Expenditures $2,788,149 in General Fund money was expended in November, bringing the total YTD to $9,490,438 which is 18.37 percent of the budget. Of this amount, $669,709 is related to personnel costs (salaries, benefits, etc.). Total expenditures for all funds were $3,985,073, bringing the total YTD expenditures to $22,518,645 which is 25.51 percent of the budget. Top Five Expenditures/Outlays for November General Fund Non-General Fund Sheriff Contract-July/August $1,737,681 Silver Rock Maintenance $ 242,837 Marketing & Tourism Promotions $ 55,287 Capital Improvement Program Construction (1) $ 184,915 Contract Legal Services $ 33,456 Machinery & Equipment-Utility Truck $ 119,119 Parks Landscape Maintenance $ 31,807 Capital Improvement Program Design (2) $ 63,969 Boys & Girls Club $ 30,000 Parks-Adams Park Fence; Cove Trails Parking $ 50,457 (1) Construction costs include Miles Avenue medians and entrance monuments. (2) Design costs include Village Complete Streets and Eisenhower retention basin projects Summary All funds are generally on target or under budget with regard to expenditures. The timing imbalance of revenue receipts versus expenditures is funded from the City’s cash flow reserve. Prepared by: Rosemary Hallick, Financial Services Analyst Approved by: Karla Campos, Finance Director Attachment: 1. Revenue and Expenditure Report for October and November 2017 64 65 January and June. The expenditure report includes expenditures and transfers out to other funds. Unlike revenues, expenditures are fairly consistent month to month. However, large debt service payments or CIP expenditures can cause swings. October Revenues $2,178,835 in General Fund revenues were collected in October, bringing the total YTD to $5,664,044 which is 11.67 percent of the budget. Total collections for all funds were $3,992,255, bringing the total YTD to $10,310,696 which is 13.84 percent of the budget. Top Five Revenue/Income Sources for October General Fund Non-General Fund State Sales Tax $ 463,300 Transfers In - Lighting and Landscape Fund $ 490,000 Measure G Sales Tax $ 372,500 Transfers In - SilverRock Resort $ 434,000 Transient Occupancy Tax (TOT) $ 314,993 Transfers In- Gas Tax Fund $ 293,500 CSA 152 Assessments $ 207,294 Interest Earnings $ 263,330 Mitigation Measures (1) $ 173,407 Gas Tax $ 159,505 (1) Fees paid to the City in lieu of TOT and other taxes by developments re-zoned from commercial to residential. October Expenditures $2,515,560 in General Fund money was expended in October, bringing the total YTD to $6,702,290 which is 12.97 percent of the budget. Of this amount, $555,970 is related to personnel costs (salaries, benefits, etc.). Total expenditures for all funds were $4,902,411, bringing the total YTD expenditures to $18,533,572 which is 21.26 percent of the budget. Top Five Expenditures/Outlays for October General Fund Non-General Fund Transfers Out (1) $ 1,519,500 Capital Improvement Program Construction (2) $ 835,431 Greater Palm Springs Convention Bureau $ 66,388 City Hall Bond-Principal & Interest Payment $ 650,104 Marketing & Tourism Promotions $ 61,459 Capital Improvement Program Design (3) $ 172,878 Contract Legal Services $ 38,522 SilverRock Maintenance $ 151,017 Parks Landscape Maintenance $ 30,725 Capital Improvement Program Professional Services $ 85,924 (1) Transfers out to Gas Tax fund, Public Safety fund, Lighting and Landscape District, SilverRock, and contributions to the pavement management plan (2) Construction costs include Miles Avenue medians and Fritz Burns pickleball courts (3) Design costs include Village Complete Streets, Eisenhower retention basin, Dune Palms low water crossing and road widening, and landscape projects 66 October Revenues City of La Quinta, CA For Fiscal: 2017/18 Period Ending: 10/31/2017 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityFun… Current Total Budget Original Total Budget Percent Used 101 - GENERAL FUND 5,664,043.962,178,835.1248,551,600.00 48,551,600.00 -42,887,556.04 11.67 % 201 - GAS TAX FUND 603,263.00453,005.131,415,400.00 1,415,400.00 -812,137.00 42.62 % 202 - LIBRARY & MUSEUM FUND 229,531.760.002,254,000.00 2,254,000.00 -2,024,468.24 10.18 % 210 - FEDERAL ASSISTANCE FUND 0.000.00125,800.00 127,451.00 -127,451.00 0.00 % 212 - SLESA (COPS) FUND 64,407.7147,749.74100,100.00 100,100.00 -35,692.29 64.34 % 215 - LIGHTING & LANDSCAPING FUND 504,558.21504,399.291,448,900.00 1,448,900.00 -944,341.79 34.82 % 218 - CV VIOLENT CRIME TASK FORCE -253.590.000.00 0.00 -253.59 0.00 % 219 - ASSET FORFEITURE -13.370.000.00 0.00 -13.37 0.00 % 220 - QUIMBY FUND 4,197.770.0055,000.00 55,000.00 -50,802.23 7.63 % 221 - AB 939 - CALRECYCLE FUND 8,286.562,438.5362,500.00 62,500.00 -54,213.44 13.26 % 223 - MEASURE A FUND 141,085.1875,497.05724,500.00 724,500.00 -583,414.82 19.47 % 224 - TUMF FUND -11.170.000.00 0.00 -11.17 0.00 % 225 - INFRASTRUCTURE FUND 20.020.000.00 0.00 20.02 0.00 % 231 - SUCCESSOR AGCY PA 1 RORF 8,333.141.000.00 0.00 8,333.14 0.00 % 235 - SO COAST AIR QUALITY FUND 144.350.0050,300.00 50,300.00 -50,155.65 0.29 % 241 - HOUSING AUTHORITY 411,564.0277,404.36919,000.00 919,000.00 -507,435.98 44.78 % 243 - RDA Low-Mod Housing Fund 2,798.690.000.00 0.00 2,798.69 0.00 % 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)20,185.957,291.220.00 0.00 20,185.95 0.00 % 250 - TRANSPORTATION DIF FUND 128,150.7934,104.00369,000.00 369,000.00 -240,849.21 34.73 % 251 - PARKS & REC DIF FUND 90,112.0024,576.00200,000.00 200,000.00 -109,888.00 45.06 % 252 - CIVIC CENTER DIF FUND 41,448.0011,304.00100,000.00 100,000.00 -58,552.00 41.45 % 253 - LIBRARY DEVELOPMENT DIF 15,136.004,128.0030,000.00 30,000.00 -14,864.00 50.45 % 254 - COMMUNITY CENTER DIF 5,780.781,548.0015,400.00 15,400.00 -9,619.22 37.54 % 255 - STREET FACILITY DIF FUND 6,385.061,392.0015,000.00 15,000.00 -8,614.94 42.57 % 256 - PARK FACILITY DIF FUND 1,760.92480.004,000.00 4,000.00 -2,239.08 44.02 % 257 - FIRE PROTECTION DIF 19,052.005,196.0040,000.00 40,000.00 -20,948.00 47.63 % 270 - ART IN PUBLIC PLACES FUND 11,931.401,660.0153,500.00 53,500.00 -41,568.60 22.30 % 299 - INTEREST ALLOCATION FUND 263,329.95263,329.950.00 0.00 263,329.95 0.00 % 310 - LQ FINANCE AUTHORITY DEBT SERVICE 157.56157.56671,400.00 671,400.00 -671,242.44 0.02 % 401 - CAPITAL IMPROVEMENT PROGRAMS 790,067.38-219,755.008,423,900.00 10,289,880.21 -9,499,812.83 7.68 % 501 - FACILITY & FLEET REPLACEMENT 187,034.9443,636.00531,000.00 531,000.00 -343,965.06 35.22 % 502 - INFORMATION TECHNOLOGY 188,368.591,152.00714,000.00 714,000.00 -525,631.41 26.38 % 503 - PARK EQUIP & FACILITY FUND 77,775.790.00680,000.00 680,000.00 -602,224.21 11.44 % 504 - INSURANCE FUND 250,953.323,822.201,001,000.00 1,001,000.00 -750,046.68 25.07 % 601 - SILVERROCK RESORT 570,573.44468,902.434,004,200.00 4,004,200.00 -3,433,626.56 14.25 % 602 - SILVERROCK GOLF RESERVE 535.530.0061,300.00 61,300.00 -60,764.47 0.87 % Report Total:3,992,254.59 10,310,695.6472,620,800.00 74,488,431.21 -64,177,735.57 13.84 % 1 67 October Expenditures City of La Quinta, CA For Fiscal: 2017/18 Period Ending: 10/31/2017 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityFun… Current Total Budget Original Total Budget Percent Used 101 - GENERAL FUND 6,702,289.512,515,569.6248,180,700.00 51,688,429.71 44,986,140.20 12.97 % 201 - GAS TAX FUND 356,684.7560,389.241,435,000.00 1,435,000.00 1,078,315.25 24.86 % 202 - LIBRARY & MUSEUM FUND 338,236.1038,164.841,947,500.00 1,947,500.00 1,609,263.90 17.37 % 210 - FEDERAL ASSISTANCE FUND 0.000.00125,800.00 127,451.00 127,451.00 0.00 % 212 - SLESA (COPS) FUND 0.000.00100,000.00 100,000.00 100,000.00 0.00 % 215 - LIGHTING & LANDSCAPING FUND 378,368.22125,467.411,519,300.00 1,519,300.00 1,140,931.78 24.90 % 218 - CV VIOLENT CRIME TASK FORCE 3,406.653,406.650.00 0.00 -3,406.65 0.00 % 219 - ASSET FORFEITURE 55.6455.640.00 0.00 -55.64 0.00 % 220 - QUIMBY FUND 219,865.650.000.00 0.00 -219,865.65 0.00 % 221 - AB 939 - CALRECYCLE FUND 728.750.0020,000.00 20,000.00 19,271.25 3.64 % 223 - MEASURE A FUND 48,329.190.00787,000.00 787,000.00 738,670.81 6.14 % 225 - INFRASTRUCTURE FUND 0.000.0022,600.00 22,600.00 22,600.00 0.00 % 231 - SUCCESSOR AGCY PA 1 RORF 4,717,897.660.000.00 0.00 -4,717,897.66 0.00 % 235 - SO COAST AIR QUALITY FUND 0.000.0032,000.00 32,000.00 32,000.00 0.00 % 237 - SUCCESSOR AGCY PA 1 ADMIN 1,692.00192.000.00 0.00 -1,692.00 0.00 % 241 - HOUSING AUTHORITY 253,110.0968,100.861,192,100.00 1,192,100.00 938,989.91 21.23 % 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)0.000.009,400,000.00 9,400,000.00 9,400,000.00 0.00 % 250 - TRANSPORTATION DIF FUND 25,312.140.001,005,100.00 1,005,100.00 979,787.86 2.52 % 252 - CIVIC CENTER DIF FUND 16,704.150.000.00 0.00 -16,704.15 0.00 % 253 - LIBRARY DEVELOPMENT DIF 5,002.770.000.00 0.00 -5,002.77 0.00 % 254 - COMMUNITY CENTER DIF 0.000.00101,600.00 101,600.00 101,600.00 0.00 % 255 - STREET FACILITY DIF FUND 4,490.810.000.00 0.00 -4,490.81 0.00 % 256 - PARK FACILITY DIF FUND 1,281.060.000.00 0.00 -1,281.06 0.00 % 257 - FIRE PROTECTION DIF 5.900.000.00 0.00 -5.90 0.00 % 270 - ART IN PUBLIC PLACES FUND 40,830.80835.54122,000.00 122,000.00 81,169.20 33.47 % 310 - LQ FINANCE AUTHORITY DEBT SERVICE 650,103.75650,103.75671,400.00 671,400.00 21,296.25 96.83 % 401 - CAPITAL IMPROVEMENT PROGRAMS 2,361,399.181,122,462.608,614,400.00 9,366,051.00 7,004,651.82 25.21 % 501 - FACILITY & FLEET REPLACEMENT 87,603.4023,306.161,069,300.00 1,069,300.00 981,696.60 8.19 % 502 - INFORMATION TECHNOLOGY 331,346.846,186.85914,000.00 914,000.00 582,653.16 36.25 % 503 - PARK EQUIP & FACILITY FUND 76,454.4339,932.74670,000.00 670,000.00 593,545.57 11.41 % 504 - INSURANCE FUND 792,037.037,005.44969,200.00 969,200.00 177,162.97 81.72 % 601 - SILVERROCK RESORT 1,120,335.95241,231.354,003,400.00 4,003,400.00 2,883,064.05 27.98 % Report Total:4,902,410.69 18,533,572.4282,902,400.00 87,163,431.71 68,629,859.29 21.26 % 2 68 November Revenues City of La Quinta, CA For Fiscal: 2017/18 Period Ending: 11/30/2017 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityFun… Current Total Budget Original Total Budget Percent Used 101 - GENERAL FUND 7,852,184.872,228,290.9148,551,500.00 48,551,500.00 -40,699,315.13 16.17 % 201 - GAS TAX FUND 678,432.3175,169.311,415,400.00 1,415,400.00 -736,967.69 47.93 % 202 - LIBRARY & MUSEUM FUND 1,071,336.78841,805.022,254,000.00 2,254,000.00 -1,182,663.22 47.53 % 210 - FEDERAL ASSISTANCE FUND 0.000.00125,800.00 127,451.00 -127,451.00 0.00 % 212 - SLESA (COPS) FUND 72,741.048,333.33100,100.00 100,100.00 -27,358.96 72.67 % 215 - LIGHTING & LANDSCAPING FUND 504,595.9537.741,448,900.00 1,448,900.00 -944,304.05 34.83 % 218 - CV VIOLENT CRIME TASK FORCE -253.590.000.00 0.00 -253.59 0.00 % 219 - ASSET FORFEITURE -13.370.000.00 0.00 -13.37 0.00 % 220 - QUIMBY FUND 4,197.770.0055,000.00 55,000.00 -50,802.23 7.63 % 221 - AB 939 - CALRECYCLE FUND 10,872.662,586.1062,500.00 62,500.00 -51,627.34 17.40 % 223 - MEASURE A FUND 189,255.6448,170.46724,500.00 724,500.00 -535,244.36 26.12 % 224 - TUMF FUND -11.170.000.00 0.00 -11.17 0.00 % 225 - INFRASTRUCTURE FUND 20.020.000.00 0.00 20.02 0.00 % 231 - SUCCESSOR AGCY PA 1 RORF 8,334.361.220.00 0.00 8,334.36 0.00 % 235 - SO COAST AIR QUALITY FUND 144.350.0050,300.00 50,300.00 -50,155.65 0.29 % 241 - HOUSING AUTHORITY 436,325.0424,761.02919,000.00 919,000.00 -482,674.96 47.48 % 243 - RDA Low-Mod Housing Fund 2,798.690.000.00 0.00 2,798.69 0.00 % 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)20,185.950.000.00 0.00 20,185.95 0.00 % 250 - TRANSPORTATION DIF FUND 165,096.7936,946.00369,000.00 369,000.00 -203,903.21 44.74 % 251 - PARKS & REC DIF FUND 116,736.0026,624.00200,000.00 200,000.00 -83,264.00 58.37 % 252 - CIVIC CENTER DIF FUND 53,694.0012,246.00100,000.00 100,000.00 -46,306.00 53.69 % 253 - LIBRARY DEVELOPMENT DIF 19,608.004,472.0030,000.00 30,000.00 -10,392.00 65.36 % 254 - COMMUNITY CENTER DIF 7,457.781,677.0015,400.00 15,400.00 -7,942.22 48.43 % 255 - STREET FACILITY DIF FUND 7,893.061,508.0015,000.00 15,000.00 -7,106.94 52.62 % 256 - PARK FACILITY DIF FUND 2,280.92520.004,000.00 4,000.00 -1,719.08 57.02 % 257 - FIRE PROTECTION DIF 24,681.005,629.0040,000.00 40,000.00 -15,319.00 61.70 % 270 - ART IN PUBLIC PLACES FUND 15,759.323,827.9253,500.00 53,500.00 -37,740.68 29.46 % 299 - INTEREST ALLOCATION FUND 269,604.456,274.500.00 0.00 269,604.45 0.00 % 310 - LQ FINANCE AUTHORITY DEBT SERVICE 165.948.38671,400.00 671,400.00 -671,234.06 0.02 % 401 - CAPITAL IMPROVEMENT PROGRAMS 1,428,917.65394,095.278,423,900.00 10,289,880.21 -8,860,962.56 13.89 % 501 - FACILITY & FLEET REPLACEMENT 208,909.9421,875.00531,000.00 531,000.00 -322,090.06 39.34 % 502 - INFORMATION TECHNOLOGY 189,509.591,176.00714,000.00 714,000.00 -524,490.41 26.54 % 503 - PARK EQUIP & FACILITY FUND 77,775.790.00680,000.00 680,000.00 -602,224.21 11.44 % 504 - INSURANCE FUND 250,953.320.001,001,000.00 1,001,000.00 -750,046.68 25.07 % 601 - SILVERROCK RESORT 910,317.55339,744.114,004,200.00 4,004,200.00 -3,093,882.45 22.73 % 602 - SILVERROCK GOLF RESERVE 535.530.0061,300.00 61,300.00 -60,764.47 0.87 % Report Total:4,085,778.29 14,601,043.9372,620,700.00 74,488,331.21 -59,887,287.28 19.60 % 3 69 November Expenditures City of La Quinta, CA For Fiscal: 2017/18 Period Ending: 11/30/2017 Fiscal Activity Variance Favorable (Unfavorable) Period ActivityFun… Current Total Budget Original Total Budget Percent Used 101 - GENERAL FUND 9,490,438.102,788,148.5948,180,700.00 51,663,040.00 42,172,601.90 18.37 % 201 - GAS TAX FUND 414,639.8657,955.111,435,000.00 1,442,240.00 1,027,600.14 28.75 % 202 - LIBRARY & MUSEUM FUND 400,734.9162,498.811,947,500.00 1,947,500.00 1,546,765.09 20.58 % 210 - FEDERAL ASSISTANCE FUND 0.000.00125,800.00 127,451.00 127,451.00 0.00 % 212 - SLESA (COPS) FUND 5,306.545,306.54100,000.00 100,000.00 94,693.46 5.31 % 215 - LIGHTING & LANDSCAPING FUND 468,748.8490,380.621,519,300.00 1,527,920.00 1,059,171.16 30.68 % 218 - CV VIOLENT CRIME TASK FORCE 3,406.650.000.00 0.00 -3,406.65 0.00 % 219 - ASSET FORFEITURE 55.640.000.00 0.00 -55.64 0.00 % 220 - QUIMBY FUND 219,865.650.000.00 0.00 -219,865.65 0.00 % 221 - AB 939 - CALRECYCLE FUND 728.750.0020,000.00 20,000.00 19,271.25 3.64 % 223 - MEASURE A FUND 48,329.190.00787,000.00 787,000.00 738,670.81 6.14 % 225 - INFRASTRUCTURE FUND 0.000.0022,600.00 22,600.00 22,600.00 0.00 % 231 - SUCCESSOR AGCY PA 1 RORF 4,717,897.660.000.00 0.00 -4,717,897.66 0.00 % 235 - SO COAST AIR QUALITY FUND 0.000.0032,000.00 32,000.00 32,000.00 0.00 % 237 - SUCCESSOR AGCY PA 1 ADMIN 1,884.00192.000.00 0.00 -1,884.00 0.00 % 241 - HOUSING AUTHORITY 277,251.3424,141.251,192,100.00 1,192,920.00 915,668.66 23.24 % 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)0.000.009,400,000.00 9,400,000.00 9,400,000.00 0.00 % 250 - TRANSPORTATION DIF FUND 25,312.140.001,005,100.00 1,005,100.00 979,787.86 2.52 % 252 - CIVIC CENTER DIF FUND 16,704.150.000.00 0.00 -16,704.15 0.00 % 253 - LIBRARY DEVELOPMENT DIF 5,002.770.000.00 0.00 -5,002.77 0.00 % 254 - COMMUNITY CENTER DIF 0.000.00101,600.00 101,600.00 101,600.00 0.00 % 255 - STREET FACILITY DIF FUND 4,490.810.000.00 0.00 -4,490.81 0.00 % 256 - PARK FACILITY DIF FUND 1,281.060.000.00 0.00 -1,281.06 0.00 % 257 - FIRE PROTECTION DIF 5.900.000.00 0.00 -5.90 0.00 % 270 - ART IN PUBLIC PLACES FUND 61,179.2020,348.40122,000.00 122,000.00 60,820.80 50.15 % 310 - LQ FINANCE AUTHORITY DEBT SERVICE 650,103.750.00671,400.00 671,400.00 21,296.25 96.83 % 401 - CAPITAL IMPROVEMENT PROGRAMS 2,610,459.50249,060.328,614,400.00 10,480,381.00 7,869,921.50 24.91 % 501 - FACILITY & FLEET REPLACEMENT 276,181.24188,577.841,069,300.00 1,069,300.00 793,118.76 25.83 % 502 - INFORMATION TECHNOLOGY 378,072.3946,725.55914,000.00 917,100.00 539,027.61 41.22 % 503 - PARK EQUIP & FACILITY FUND 126,911.2450,456.81670,000.00 670,000.00 543,088.76 18.94 % 504 - INSURANCE FUND 798,624.436,587.40969,200.00 972,740.00 174,115.57 82.10 % 601 - SILVERROCK RESORT 1,515,029.36394,693.414,003,400.00 4,005,470.00 2,490,440.64 37.82 % Report Total:3,985,072.65 22,518,645.0782,902,400.00 88,277,762.00 65,759,116.93 25.51 % 4 70     CONSENT CALENDAR ITEM NO. 10 71 72    CONSENT CALENDAR ITEM NO. 11 73 74 *IMPORTANT* Maps and data are to be used for reference purposes only. Map features are approximate, and are not necessarily accurate to surveying or engineering standards. The County of Riverside makes no warranty or guarantee as to the content (the source is often third party), accuracy, timeliness, or completeness of any of the data provided, and assumes no legal responsibility for the information contained on this map. Any use of this product with respect to accuracy and precision shall be the sole responsibility of the user. © Riverside County RCIT GIS 6,188 Feet Legend Miscellaneous Americans with Disabilities Act (ADA) Improvements Proposed at City Hall Notes 3,0940 REPORT PRINTED ON...9/21/2016 9:57:34 AM Vicinity Map City Boundaries Cities roadsanno highways HWY INTERCHANGE INTERSTATE OFFRAMP ONRAMP USHWY roads Major Roads Arterial Collector Residential counties cities hydrographylines waterbodies Lakes Rivers ATTACHMENT 1 75   76 BID OPENING: 11/21/2017 ATTACHMENT 2: BID COMPARISON SUMMARY FOR THE CITY HALL MISCELLANEOUS INTERIOR AMERICANS WITH DISABILITIES ACT IMPROVEMENTS PROJECT (PROJECT NO. 2017-03) Item No.Description QTY Unit Unit Price Extended Price Unit Price Extended Price Unit Price Extended Price Unit Price Extended Price 1 Mobilization 1 LS $ 13,000.00 13,000.00$ 15,800.00$ 15,800.00$ 12,500.00$ 12,500.00$ 33,790.00$ 33,790.00$ 2 Tile Restrooms 1 LS $ 32,000.00 32,000.00$ 85,000.00$ 85,000.00$ 78,000.00$ 78,000.00$ 114,800.00$ 114,800.00$ 3 Tile Shower Areas 1 LS $ 6,000.00 6,000.00$ 12,200.00$ 12,200.00$ 28,340.00$ 28,340.00$ 37,400.00$ 37,400.00$ 4 Tile Locker Room 1 LS $ 3,000.00 3,000.00$ 14,300.00$ 14,300.00$ 23,140.00$ 23,140.00$ 43,700.00$ 43,700.00$ 5 Remove and Replace Partitions 1 LS $ 20,000.00 20,000.00$ 18,500.00$ 18,500.00$ 20,800.00$ 20,800.00$ 36,900.00$ 36,900.00$ 6 Paint 1 LS $ 5,000.00 5,000.00$ 9,600.00$ 9,600.00$ 18,590.00$ 18,590.00$ 13,810.00$ 13,810.00$ 7 Remove and Replace Countertop/Sink/Faucet in Staff Restrooms and Shower Areas 1 LS $ 16,000.00 16,000.00$ 8,950.00$ 8,950.00$ 14,500.00$ 14,500.00$ 15,000.00$ 15,000.00$ 8 Remove and Install Countertop/Sink/Faucet/Hand Blower in Lobby Restrooms 1 LS $ 5,000.00 5,000.00$ 4,200.00$ 4,200.00$ 3,978.00$ 3,978.00$ 15,000.00$ 15,000.00$ 9 Modify Shower Compartments 1 LS $ 8,000.00 8,000.00$ 3,200.00$ 3,200.00$ 7,000.00$ 7,000.00$ 10,000.00$ 10,000.00$ 10 Replace Toilet with Urinal 1 LS $ 2,500.00 2,500.00$ 4,200.00$ 4,200.00$ 4,303.00$ 4,303.00$ 15,000.00$ 15,000.00$ 11 Install Sign 6 EA $ 125.00 750.00$ 160.00$ 960.00$ 200.00$ 1,200.00$ 1,500.00$ 9,000.00$ 12 Adjust Door Pressure 1 LS $ 250.00 250.00$ 850.00$ 850.00$ 1,200.00$ 1,200.00$ 1,000.00$ 1,000.00$ 111,500.00$ 177,760.00$ 213,551.00$ 345,400.00$ Denotes Calculation Error New Construction Solutions SUBTOTAL BID ITEMS 1-12: Engineers Estimate Painting and Décor, Inc.Three Peaks Corp 1/3/2018 Page 1 of 1 ATTACHMENT 2 ATTACHMENT 277 78 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: INTRODUCE URGENCY ORDINANCE NO. 566 ESTABLISHING A 45-DAY MORATORIUM ON THE APPROVAL OF ANY LAND USE ENTITLEMENT, INCLUDING SUBDIVISIONS, USE PERMITS, VARIANCES, BUILDING PERMITS, OR ANY OTHER APPLICABLE ENTITLEMENT, FOR ADDITIONAL BEDROOMS BY CONVERTING NON-BEDROOM SPACES AND AREAS INTO BEDROOMS IN SPECIFIED RESIDENTIAL ZONES IN THE CITY OF LA QUINTA, AND FINDING OF EXEMPTION PURSUANT TO CEQA GUIDELINES SECTIONS 14060(c)(2) and 15061 (b)(3) UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT RECOMMENDATION A. Make a finding, included in Ordinance No. 566, that adopting this ordinance is exempt under the California Environmental Quality Act pursuant to CEQA Guidelines Sections 15060(c)(2) and 15061(b)(3) -- Review of Exemptions – General Rule. B. Move to take up Ordinance No. 566 by title and number only and waive further reading. C. Move to adopt immediately, as an Urgency Interim Ordinance, Ordinance No. 566. EXECUTIVE SUMMARY •Short-term vacation rental owners have inquired about converting existing single- family residence common living areas, such as dining and living room areas, into bedrooms. •The La Quinta Municipal Code (Code) does not specifically address converting single-family residential common living areas into bedroom space, but it does govern building safety standards and use of residences for business purposes. •A moratorium on issuance of building permits for common living space conversions is recommended to develop standards that limit common living area-to-bedroom conversions that may impact the health, safety, and welfare of neighboring residents. FISCAL IMPACT – None BACKGROUND/ANALYSIS In North La Quinta, owners of single-family residences, permitted as short-term vacation rentals, have requested building permits to add additional bedrooms beyond the number of bedrooms originally intended for the home. In some instances, the owners request building permits to convert dining room areas into bedrooms. The Code standards do not BUSINESS SESSION ITEM NO. 1 79 directly limit conversion of existing kitchens, living rooms, dining room spaces, and other “non-bedroom” spaces into additional bedrooms. Staff is concerned that unknown or known but unpermitted “non-bedroom” conversions may endanger the safety of occupants to the extent converted spaces do not comply with State and City construction and building requirements. Staff has additional concern that the restrictions on short-term vacation rentals in other cities may result in the proliferation of bedroom conversions for single-family residences permitted as short-term vacation rentals. This would increase residential occupancies and land use densities beyond those intended for single-family zoned neighborhoods in La Quinta. Impacts of these conversions on neighboring residents may include excessive noise and excessive use of on-street parking. If the urgency ordinance is adopted, staff will develop code amendments to limit conversion of residential common living area that may include the following: •Establish a maximum percentage of dwelling area that bedroom space may occupy in single-family residences. •Require additional on-site parking when homeowners propose to exceed a threshold for the number of bedrooms in an existing dwelling unit. Currently, the City’s parking standards requires two covered spaces per dwelling unit. The City Council may adopt an interim ordinance as an emergency measure, effective immediately that prohibits the approval of any entitlements, such as building permits, which may be in conflict with contemplated zoning or other amendments being studied for a reasonable amount of time. The interim ordinance requires a four-fifths vote and would be effective for a period of 45 days. Prior to expiration of the 45 days, the Council may extend the interim ordinance for a total period of not more than two years. Not more than two extensions may be adopted, and any extension must be adopted by a four-fifths vote. At least 10 days prior to the expiration of the interim ordinance or extension, the Council must issue a written report describing measures taken to alleviate the condition that led to the adoption of the interim ordinance. ALTERNATIVES Council may elect not to take up this Ordinance or may request staff to prepare code amendments that limit common living area-to-bedroom conversions. Prepared by: Gabriel Perez, Planning Manager Approved by: Frank J. Spevacek, City Manager 80 ORDINANCE NO. 566 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 65858, ESTABLISHING A 45- DAY MORATORIUM ON THE APPROVAL OF ANY LAND USE ENTITLEMENT, INCLUDING SUBDIVISIONS, USE PERMITS, VARIANCES, BUILDING PERMITS, OR ANY OTHER APPLICABLE ENTITLEMENT, FOR ADDITIONAL BEDROOMS BY CONVERTING NON-BEDROOM SPACES AND AREAS INTO BEDROOMS IN SPECIFIED RESIDENTIAL ZONES IN THE CITY OF LA QUINTA, CALIFORNIA WHEREAS, there has been a proliferation of conversions of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences within the City of La Quinta, California (“City”). The City’s code enforcement officers have become aware that in some residential zones of the City, such as the Via Sevilla residential neighborhood, that non-bedroom spaces and areas have been converted to bedrooms without any building permits or other necessary approvals. The City’s code enforcement officers also have become aware that some of these residences with converted bedrooms are being advertised and rented as short-term vacation rental properties. Such unpermitted conversions have caused an influx of rental housing and occupancy of single family dwellings or other residences in excess of the number of persons originally contemplated and approved in accordance with the La Quinta Municipal Code (“Municipal Code”), including the City’s Zoning Code (“Zoning Code”), and the City’s General Plan, including its Housing Element (the “General Plan” and “Housing Element” respectively); and WHEREAS, there are existing single family dwellings or other residences throughout the City that have non-bedroom space, including living rooms, family rooms, bonus rooms, lofts, and third car garage space, that could be converted to bedrooms and marketed as multi-bedroom vacation rental units. The continued conversions of non-bedroom space to bedrooms in and corresponding occupancy of such single family dwellings or other residences in excess of that contemplated by the General Plan, Housing Element, Municipal Code, and Zoning Code poses a threat to the public health, safety, and welfare; and WHEREAS, in order to allow time for the City Council to consider and study the possible enactment of revisions to the General Plan, including the Housing Element, and/or the Municipal Code, including the Zoning Code, relating to applications for additional bedrooms resulting from the conversion of living rooms, dining rooms, and other non-bedroom spaces and areas into bedrooms in existing single family dwellings or other residences, and to develop an adequate approval and review process for the regulation thereof, including if such conversions may be in furtherance of short-term vacation rentals, it is necessary to suspend the approval of any City- 81 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 2 of 13 issued land use entitlement, including subdivisions, use permits, variances, building permits, or any other applicable entitlement, with regard to conversion of non- bedroom spaces and areas into bedrooms because they may conflict with such possible revisions that the City Council may consider and approve; and WHEREAS, California Government Code Section 65858 allows the City Council to adopt as an urgency measure an interim ordinance prohibiting any uses that may frustrate or be in conflict with a contemplated general plan, specific plan, or zoning proposal that the City Council, planning commission or the planning department is considering or studying or intends to study within a reasonable time. NOW, THEREFORE, the City Council of the City of La Quinta does ordain as follows: SECTION 1: Findings. The foregoing recitals are true and correct and are incorporated herein as though set forth in full, adopted as part of the findings of the City Council, and are each relied upon independently by the City Council for its adoption of this Urgency Interim Ordinance (“this ordinance”) on an urgency basis. Based on the foregoing, the City Council makes the additional findings in this SECTION 1. A. There is a current and immediate threat to the public health, safety, or welfare for the following reasons: (1) Violations of Title 8 of the Municipal Code [Building and Construction Code]. Additional bedrooms resulting from the conversion of non-bedroom space to bedrooms in existing single family dwellings or other residences requires an adequate review and approval process to ensure compliance with the City’s Building and Construction Code. (a) Title 8 of the City’s Municipal Code, the Building and Construction Code, incorporates the California Building Code, Fire Code, Mechanical Code, Plumbing Code, Energy Code, and Electrical Code, as well as the Residential Code (Chapter 8.06 of the Municipal Code), the last of which regulates the construction, alteration, movement, enlargement, replacement, repair, equipment, use and occupancy, location, maintenance, removal and demolition of any and all detached one- and two-family dwellings, specified townhouses, and ancillary structures thereto. (See Section 8.06.010 of the Municipal Code.) The City also enforces the Housing Code (Chapter 8.09 of the Municipal Code) to provide minimum health and safety standards for the maintenance of the existing housing supply. Together 82 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 3 of 13 with the State mandated minimum standards adopted and incorporated into the City’s Building and Construction Code in Title 8 of the Municipal Code, these standards provide for safe and sanitary housing that is fit for human habitation. (b) City seeks to protect the public health, safety, and welfare of the public and an adequate review and approval process is necessary to ensure conversions of non-bedroom space to bedrooms achieve compliance with the minimum standards codified in the Building and Construction Code in Title 8 of the Municipal Code. (2) Violations of Chapter 3.25 of the Municipal Code [Short-Term Vacation Rentals]. The City has adopted comprehensive Short- Term Vacation Rentals Regulations (Chapter 3.25 of the Municipal Code). The purpose of Chapter 3.25 is to establish regulations for the use of privately owned residential dwellings as short-term vacation rentals that ensure the collection and payment of transient occupancy taxes as provided in Chapter 3.24 of the Municipal Code, and minimize the negative secondary effects of such use on surrounding residential neighborhoods. (a) Unpermitted additional bedrooms resulting from the conversion of non-bedroom space to bedrooms in existing single family dwellings or other residences will frustrate both purposes of the Short-Term Vacation Rental Regulations: (i) Such unpermitted additional bedrooms likely will result in additional renters (or “transients”) that are subject to collection and payment of transient occupancy taxes as provided in Chapter 3.24 without the City having the necessary records to ensure collection and payment of those taxes; and (ii) Such unpermitted additional bedrooms, without review by the City and/or without conditions attached to their use, likely will have negative secondary effects on the surrounding residential neighborhoods by, among other impacts: (1) Increased or excessive noise, (2) The potential generation of large numbers of people and vehicles in residential neighborhoods, (3) The potential impact on the City’s infrastructure resulting from additional inhabitants in a single family dwelling or 83 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 4 of 13 residence, and (4) The potential impact on the tourism-related facilities (such as hotels and resorts) in the City. (b) The Short-Term Vacation Rental Regulations, in Section 3.25.070 of the Municipal Code, specifically regulate the number of occupants allowed to occupy any given short- term vacation rental property based on the number of bedrooms in the property. Any unpermitted additional bedrooms, without review by the City and/or without conditions attached to their use, would frustrate this section of the Short-Term Vacation Rental Regulations. (c) Time to study and evaluate the applicability of and possible amendments to the Short-Term Vacation Rental Regulations to applications for additional bedrooms resulting from the conversion of non-bedroom spaces and areas to bedrooms is required so as to ensure the purposes of the Short-Term Vacation Rental Regulations are fulfilled and the requirements of these regulations are complied with by property owners. (3) Violations of Title 9 of the Municipal Code [the City’s Zoning Code]. Among other requirements, the Zoning Code imposes occupancy limits based upon uses of property. Additional bedrooms resulting from the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences conflicts with City’s recognition of the need for and demonstrated intent to specifically regulate residential zones. (a) The Zoning Code expressly recognizes the need for regulations relating to dwellings and residences with high- numbers of bedrooms. Section 9.60.270 of the Municipal Code regulates “bed and breakfast” uses. This section applies to “a residential dwelling occupied by a resident, person, or family, containing individual living quarters occupied for a transient basis for compensation” and, in adopting this section, the City specifically found that “bed and breakfast facilities constitute small commercial lodging facilities in residential districts” which require special regulations that are not normally covered by standards for motels and hotels. (i) Among other provisions, Section 9.60.270 imposes occupancy limits requiring operation by a person 84 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 5 of 13 owning the dwelling and residing therein as their principal place of residence and a maximum accommodation of eight guests in four rooms, as well as development standards concerning the placement and condition of rooms and specific required finings that: 1) The property is physically suitable for use as a bed and breakfast facility; and 2) The use of the property as a bed and breakfast will not cause an undue burden on adjacent and nearby property owners. (ii) Additional bedrooms resulting from the conversion of non-bedroom space to bedrooms in single family dwellings or other residences may constitute a use that is similar to or the same as “small commercial lodging facilities in residential districts” for bed and breakfast uses. (iii) Time to study and evaluate the applicability of bed and breakfast regulations (and other Zoning Code regulations) to the conversion of non-bedroom spaces and areas to bedrooms is required, so as to ensure the adding of bedrooms is addressed in the Zoning Code and does not otherwise conflict with prohibitions in the Zoning Code. (b) The Zoning Code expressly recognizes and regulates ancillary business uses in single family dwellings and other residences. Section 9.60.110 of the Municipal Code regulates “home occupation” (or home business) uses. This section applies to “an occupation or activity conducted as an accessory use within a dwelling unit incidental to the residential use of the property,” and, in adopting this section, the City specifically intended to ensure that such “incidental and accessory uses may be established in residential neighborhoods under conditions that will ensure their compatibility with the neighborhood.” (i) Among other provisions, Section 9.60.110 requires: 85 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 6 of 13 1) An incidental and accessory use that shall not change the principal character or use of the dwelling unit involved; 2) Only residents of the dwelling unit may be engaged in the home occupation; and 3) A home occupation shall not occupy more than twenty-five percent of the combined floor area of the house and garage. (ii) Additional bedrooms resulting from the conversion of non-bedroom space to bedrooms in single family dwellings or other residences may be intended by an owner to be for a business use either identical to or substantially similar to “an incidental and accessory use” which requires special review and approval to ensure their compatibility with the neighborhood. (iii) Unpermitted additional bedrooms, without review by the City and/or without conditions attached to their use, likely could change the principal character or use of the dwelling unit by, among other impacts: (1) Increased or excessive noise, (2) The potential generation of large numbers of people and vehicles in residential neighborhoods, (3) The potential impact on the City’s infrastructure resulting from additional inhabitants in a single family dwelling or residence, and (4) The potential impact on the tourism-related facilities (such as hotels and resorts) in the City. (iv) Time to study and evaluate the applicability of home occupation/home business regulations (and other Zoning Code regulations) to the conversion of non- bedroom spaces and areas to bedrooms is required, so as to ensure the adding of bedrooms is addressed in the Zoning Code and does not otherwise conflict with prohibitions in the Zoning Code. (4) Violations of the General Plan and Specifically the Housing Element. Additional bedrooms resulting from the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences threatens to frustrate the City’s goals and policies as articulated in the General Plan and its 86 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 7 of 13 Housing Element due to the potential unintended influx in rental housing and occupancy of those single family dwellings or other residences in excess of that contemplated by the General Plan and its Housing Element, producing unplanned impacts on residential neighborhoods. (a) Additional bedrooms resulting from the conversion of non- bedroom spaces and areas to bedrooms in existing single family dwellings or other residences produces an unplanned impact on the community that has the potential to frustrate the City’s “Housing Vision Statement” as articulated in the Housing Element. (Page II-206 of the Housing Element.) (i) The Housing Vision Statement places emphasis on “maintaining and enhancing the City’s high quality of life for its residents, . . . the maintenance and improvement of its existing housing, . . . [and] preserving the overall character of the City.” (Page II-206 of the Housing Element.) (ii) In pursuit of that vision, the Housing Element repeatedly stresses the importance of maintaining consistency of housing density as provided for in the General Plan and Zoning Code, discussing in depth the City’s detailed residential zoning, which is predicated on housing density levels. (See Sections 9.30.020 [RVL Very Low Density Residential District], 9.30.030 [RL Low Density Residential District], 9.30.040 [RC Cove Residential District], 9.30.050 [RM Medium Density Residential District], 9.30.060 [RMH Medium High Density Residential District], and 9.30.070 [RH High Density Residential District] of the Municipal Code.) (iii) As recognized in the Housing Element, the most common housing-related problem in the City is illegal room additions/garage conversions, and the Housing Code mandates that health and safety deficiencies be corrected in accordance with construction standards that were in effect at the time the structure was built. (See page II-287 of the Housing Element.) 87 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 8 of 13 (iv) The City’s comprehensive zoning and planning evidences the City’s thoughtful consideration of population density in its residential neighborhoods. (See pages II-258-259 of the Housing Element). Adding bedrooms resulting from the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences threatens that careful planning by introducing a potential unintended influx of rental housing and occupancy in excess of that contemplated by the density planning set forth in the Zoning Code and Housing Element. (b) Adding bedrooms resulting from the conversion of non- bedroom spaces and areas to bedrooms in existing single family dwellings or other residences produces an unplanned impact on the community that has the potential to frustrate the goals and objectives set forth in other elements of the Genera Plan. (i) The Land Use Element articulates the City’s land use goals and policies, including: 1) Preserving safe and identifiable neighborhoods that provide a sense of place by encouraging the preservation of neighborhood character and assure a consistent and compatible land use pattern. (See, GOAL LU-3, Policy LU-3.1 in the Land Use Element of the General Plan.) 2) Maintenance and protection of existing neighborhoods. (See, GOAL LU-4 in the Land Use Element of the General Plan.) (ii) The Circulation Element takes into account existing and long term regional traffic and transportation infrastructure needs in order to assure the City maintains a transportation network that efficiently, safely and economically moves people, vehicles, and goods using facilities that meet the current demands and projected needs of the City. (See, GOAL CIR-1 of the Circulation Element of the General Plan.) 88 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 9 of 13 (iii) The Sustainable Community Element articulates the City’s goals and policies concerning its efforts at creating a community that provides the best possible quality of life for all its residents and which specifically includes resource efficient development principles. (See, GOAL SC-1 of the Sustainable Community Element of the General Plan.) (c) Overall, the goals and policies set forth in the General Plan evidence the City’s intent to establish building standards and housing policies that preserve the character of its residential neighborhoods, maintain safe, efficient, and economic transportation, and promote a sustainable community. Adding bedrooms that result from the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences, and the potential impacts resulting from such conversion (including potential influx of rental housing and occupancy in excess of contemplated density designations), threatens each of these goals. B. The City Council finds and determines, for the reasons set forth in this ordinance, that the continued approval or issuance of any City-issued land use entitlement, including subdivisions, use permits, variances, building permits, or any other applicable entitlement, for conversions of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences would result in a threat to public health, safety, or welfare. C. The City Council finds and determines that any new or the continued approval of applications for additional bedrooms that result from the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences would have specific, adverse impacts upon the public health or safety for the reasons identified in SECTION 1(A)(1), (2), (3), and (4) of this ordinance. D. The City Council finds and determines that this ordinance is necessary to mitigate or avoid the specific, adverse impacts identified in SECTION 1(A)(1), (2), (3), and (4) of this ordinance. E. There is no feasible alternative to satisfactorily mitigate or avoid the specific, adverse impacts identified in SECTION 1(A)(1), (2), (3), and (4) of this ordinance, as well or better, with a less burdensome or restrictive effect, than the adoption of this ordinance. F. The City Council finds and determines, for the reasons set forth in this ordinance, that the adoption of this ordinance is exempt from the California 89 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 10 of 13 Environmental Quality Act under State CEQA Guidelines Section 15060(c)(2), in that the adoption of this Urgency Interim Ordinance will not result in a direct or reasonably foreseeable indirect physical change in the environment, and is further and independently exempt from the California Environmental Quality Act under State CEQA Guidelines Section 15061(b)(3), in that it can be seen with certainty there is no possibility the adoption of this ordinance will have a significant effect on the environment. SECTION 2: Imposition of Moratorium. Based on the findings described above, the City Council hereby adopts the following moratorium and implementing provisions: A. From the date of the adoption of this ordinance pursuant to Government Code Section 65858, and for a period of forty-five (45) days from its adoption, no approvals may be made by the City, its officers, or its employees for any incomplete or new applications for any City-issued land use entitlement, including subdivisions, use permits, variances, building permits, or any other applicable entitlement, for additional bedrooms that result from the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences within the following zones in the City: RVL Very Low Density Residential District; RL Low Density Residential District; RM Medium Density Residential District; RC Cove Residential District; RMH Medium High Density Residential District. B. During the effective dates of this ordinance, the issuance of any new land use entitlement, including subdivisions, use permits, variances, building permits, or any other applicable entitlement, in violation of SECTION 2(A) of this ordinance, is hereby prohibited and shall be null and void. C. Notwithstanding any provision of the Municipal Code to the contrary, no new land use entitlement, including subdivisions, use permits, variances, building permits, or any other applicable entitlement, for room additions from conversions of non-bedroom space to bedrooms in existing single family dwellings or other residences shall be approved or issued in violation of SECTION 2(A) of this ordinance during the pendency of this ordinance or any extension thereof. D. Nothing in this ordinance does or may be construed as authorizing, in any zone not identified in SECTION 2(A), an approval of a City-issued land use entitlement (including subdivisions, use permits, variances, building permits, or any other applicable entitlement) for additional bedrooms that result from the conversion of non-bedroom spaces and areas to bedrooms, if any such zone not identified in SECTION 2(A) does not permit, or only permits with conditions, residential habitation. E. The moratorium established by this ordinance may be extended in accordance with Government Code Section 65858. 90 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 11 of 13 SECTION 3: Study and Report. City staff is hereby authorized and directed to conduct a study of the areas in the City, and specifically residential neighborhoods, that have or may have, either currently or likely to in the future, additional bedrooms resulting from applications for the conversion of non-bedroom spaces and areas to bedrooms in existing single family dwellings or other residences. The study shall address impacts and effects on the character of those areas of the city, especially the residential neighborhoods in which additional bedrooms would result from the conversion of non-bedroom spaces and areas to bedrooms. The study may address any other issues within the scope of the purpose for the moratorium imposed by this ordinance. The study may recommend amendments to the General Plan, its Housing Element, and/or any provisions in the Municipal Code, including the Zoning Code (Title 9), Building and Construction Code (Title 8), and Short-Term Vacation Rental Regulations (Chapter 3.25). The study prepared by City staff shall be reviewed and considered by the City Council as part of the written report that the City Council must issue ten days prior to the expiration of this ordinance or any extension hereof, pursuant to Government Code Section 65858. SECTION 4: Authority. This Ordinance is declared to be an urgency ordinance by authority conferred on the City Council of the City of La Quinta pursuant to the La Quinta City Charter and Government Code Section 65858. SECTION 5: Adoption. This ordinance is adopted by a four-fifths vote of the City Council pursuant to the authority granted by the California Constitution and state law, in addition to the La Quinta City Charter. SECTION 6: Severability. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this ordinance is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance or existing provisions in the La Quinta Municipal Code. The City Council hereby declares that it would have adopted this ordinance and each and every section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared unconstitutional. SECTION 7: Effective Date. This ordinance shall be in full force and effect immediately upon its adoption pursuant to Government Code Section 65858. For the term of this ordinance, or any extension thereof, the provisions of this ordinance shall govern over any conflicting provisions of any other City ordinance, resolution, or policy. SECTION 8: Posting. The City Clerk shall certify the passage and adoption of this ordinance and publish or post the same as required by law. 91 Ordinance No. Residential Non-bedroom Conversions Moratorium Adopted: Page 12 of 13 PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this 16th day of January, 2018 by the following vote: AYES: NOES: ABSENT: ABSTAIN: _____________________________ LINDA EVANS, Mayor City of La Quinta, California ATTEST: ___________________________ SUSAN MAYSELS, City Clerk City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: ________________________________ WILLIAM H. IHRKE, City Attorney City of La Quinta, California 92 93 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 94      BUSINESS SESSION ITEM NO. 2 95 • o o o • • 96  o o o o o o 97 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 98 ComprehensiveAnnual Financial Report2016/17 Year Ended June 30, 2017 City of La Quinta La Quinta, California Attachment 1 99 CITY OF LA QUINTA, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS Page INTRODUCTORY SECTION Letter of Transmittal .................................................................................................................................. i List of Principal Officials .......................................................................................................................... v Organizational Chart................................................................................................................................. vi Certificate of Achievement for Excellence in Financial Reporting (GFOA) ......................................... vii FINANCIAL SECTION Independent Auditors' Report .................................................................................................................... 1 Management's Discussion and Analysis .................................................................................................... 4 BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Position .................................................................................................................... 16 Statement of Activities ........................................................................................................................ 17 Fund Financial Statements Balance Sheet – Governmental Funds ................................................................................................. 19 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ...................................................................... 21 Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds .......................................................................................................................... 22 Reconciliation of Statement of Revenues, Expenditures and Changes In Fund Balances of Governmental Funds to the Statement of Activities ......................................... 24 Statement of Net Position – Proprietary Funds ................................................................................... 25 Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds ............................................................................................. 26 Statement of Cash Flows – Proprietary Funds..................................................................................... 27 Statement of Net Position – Fiduciary Funds ...................................................................................... 29 Statement of Changes in Net Position – Fiduciary Funds ................................................................... 30 Notes to the Basic Financial Statements .................................................................................................. 31 100 CITY OF LA QUINTA, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS (Continued) Page REQUIRED SUPPLEMENTARY INFORMATION: Budgetary Comparison Schedules: General Fund .................................................................................................................................. 74 Housing Authority Special Revenue Fund ..................................................................................... 75 Schedule of Proportionate Share of the Net Pension Liability – Miscellaneous Plan ......................... 76 Schedule of Plan Contributions – Miscellaneous Plan ........................................................................ 77 Schedule of Funding Progress – Other Post Employment Benefit Plan .............................................. 78 Notes to Required Supplementary Information ................................................................................... 79 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Combining Balance Sheet – Nonmajor Governmental Funds ............................................................ 82 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ........................................................ 89 Budgetary Comparison Schedules – Special Revenue Funds State Gas Tax ................................................................................................................................... 96 Library .............................................................................................................................................. 97 Federal Assistance ............................................................................................................................ 98 SLESA ............................................................................................................................................. 99 Lighting and Landscaping .............................................................................................................. 100 Quimby .......................................................................................................................................... 101 Public Safety .................................................................................................................................. 102 Art in Public Places ........................................................................................................................ 103 South Coast Air Quality ................................................................................................................. 104 AB 939 ........................................................................................................................................... 105 Law Enforcement ........................................................................................................................... 106 Justice Assistance Grant ................................................................................................................. 107 Measure A ...................................................................................................................................... 108 Budgetary Comparison Schedules – Capital Projects Funds Capital Improvement ...................................................................................................................... 109 Civic Center ................................................................................................................................... 110 Transportation ................................................................................................................................ 111 Parks and Recreation ...................................................................................................................... 112 Library Development ..................................................................................................................... 113 Community Center ......................................................................................................................... 114 Street Facility ................................................................................................................................. 115 Park Facility ................................................................................................................................... 116 Fire Facility .................................................................................................................................... 117 101 CITY OF LA QUINTA, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS (Continued) Page Budgetary Comparison Schedules – Debt Service Funds Financing Authority ....................................................................................................................... 118 Combining Statement of Net Position – Internal Service Funds ................................................... 120 Combining Statement of Revenues, Expenses and Changes in Fund Net Position – Internal Service Funds ............................................................................ 121 Combining Statement of Cash Flows – Internal Service Funds ..................................................... 122 Combining Statement of Net Position – All Agency Funds .......................................................... 124 Combining Statement of Changes in Assets and Liabilities – All Agency Funds ......................... 125 STATISTICAL SECTION Net Position by Component (Table 1) .................................................................................................. 127 Changes in Net Position (Table 2) ........................................................................................................ 129 Changes in Net Position – Governmental Activities (Table 3) ............................................................ 131 Changes in Net Position – Business-type Activities (Table 4) ............................................................. 133 Fund Balances of Governmental Funds (Table 5) ................................................................................ 135 Changes in Fund Balances of Governmental Funds (Table 6) ............................................................. 137 Tax Revenue by Source (Table 7) ........................................................................................................ 139 Top 25 Sales Tax Producers (Table 8) ................................................................................................. 140 Taxable Sales by Category (Table 9) ................................................................................................... 141 Assessed Value and Estimated Actual Value of Taxable Property (Table 10) .................................... 143 Direct and Overlapping Property Tax Rates (Table 11) ....................................................................... 144 Principal Property Taxpayers (Table 12) .............................................................................................. 146 Property Tax Levies and Collections (Table 13) .................................................................................. 147 Ratios of Outstanding Debt by Type (Table 14) .................................................................................. 148 Ratio of General Bonded Debt Outstanding (Table 15) ....................................................................... 150 Direct and Overlapping Debt (Table 16) .............................................................................................. 151 Legal Debt Margin Information (Table 17) .......................................................................................... 152 Pledged-Revenue Coverage (Table 18) ................................................................................................ 154 Demographic and Economic Statistics (Table 19) ............................................................................... 155 Principal Employers (Table 20) ............................................................................................................ 156 Full-time City Employees (Table 21) ................................................................................................... 157 Operating Indicators (Table 22) ........................................................................................................... 158 Capital Asset Statistics (Table 23) ........................................................................................................ 159 Schedule of Insurance in Force (Table 24) ........................................................................................... 160 102 i 103 ii 104 iii 105 iv 106 v 107 vi 108 vii 109 This page left blank intentionally. 110 19340 Jesse Ln., Suite 260, Riverside, CA 92508 P 951.367.3000 F 951.367.3010 W vtdcpa.com 1 INDEPENDENT AUDITORS’ REPORT The Honorable Mayor and Members of City Council City of La Quinta, California Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California, (City), as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 111 2 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2017, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matter As described in Note 1 to the financial statements, the City adopted Governmental Accounting Standards Board (GASB) Statement No. 82, Pension Issues – An Amendment of GASB Statements No. 67, No. 68 and No. 73, effective July 1, 2016. Our opinion is not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis on pages 4 through 15, schedule of the City’s proportionate share of the net pension liability on page 76, schedule of plan contributions on page 77, other post-employment benefit plan schedule of funding progress on page 78, budgetary comparison schedules for the General Fund on page 74 and Housing Authority special revenue fund on page 75 and the related notes on page 79, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The introductory section, combining and individual fund statements and schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund statements and schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. 112 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 26, 2017, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance. Riverside, California December 26, 2017 113 This page left blank intentionally. 114 4 Management's Discussion and Analysis This narrative provides an overview and analysis of the financial activities for the City of La Quinta (City) for the fiscal year ending June 30, 2017. The City Executive Team encourages readers to consider this information in conjunction with the data provided in our transmittal letter, which is in an earlier section of this report. All amounts, unless otherwise indicated, are rounded to the nearest thousands of dollars and dates are represented by fiscal year. Highlights At the close of 2016/17 (June 30, 2017): • Primary government assets exceeded its liabilities by $712,685,000 (net position). Of this amount, $112,984,000 (unrestricted net position) may be used to meet ongoing obligations and approximately $560,876,000 or 79% was invested in capital assets and is not available to meet ongoing obligations. • Governmental activities total net position increased by $11,902,000 and the Business-Type total net position decreased by $116,000 which is attributable to the SilverRock Golf Course. • Governmental funds (General Fund, Housing Authority, Capital Improvement Fund, Civic Center Fund, sixteen (16) Special Revenue Funds, and the Finance Authority Fund) had a combined ending fund balance of $134,875,000, an increase of $23,404,000. The primary reasons for this increase are an extraordinary gain of $7,344,000 derived from the Redevelopment loan repayment; $9,372,000 assigned for public safety representing funds held in trust by the County of Riverside to be used for fire services; and a $3,128,000 increase in the General Fund unassigned fund balance due to expenditure savings and overall revenues were 1.5% higher than budgeted. • The unassigned General Fund balance comprised $16,950,000, or 16%, of the total $107,462,000 balance and represented 34% of total final General Fund budgeted expenditures including transfers. • Total governmental activities debt increased by $1,951,000 from $4,833,000 to $6,784,000. This is due to a new fleet vehicle lease program and the Eisenhower Drive retention basin land purchase for drainage improvements. (Note 5) Overview This discussion and analysis introduces the City’s basic financial statements, which are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. 115 5 Government-wide financial statements The government-wide financial statements provide a broad overview of the City’s finances. There are two statements – statement of net position and statement of activities, as described below. The statement of net position presents information on all City assets and deferred outflows of resources as well as liabilities, and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the City’s financial position is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event occurs giving rise to the change, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods, for example, earned but unused vacation leave. Both of these government-wide financial statements distinguish City functions, which are principally supported by taxes, fees, and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user charges (business-type activities). Governmental activities include general government, public safety, community services, community development and public works; business-type activities include the SilverRock Golf course operations. The government-wide financial statements include not only the City of La Quinta (known as the primary government), but also the La Quinta Financing Authority and the La Quinta Housing Authority. Although legally separate entities, they function for all practical purposes as City departments. The government-wide financial statements are listed in the table of contents under the Financial Section of this report. Fund financial statements A fund is a grouping of related accounts and is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure compliance with finance-related legal requirements. All of the City’s funds are aggregated into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. 116 6 Because the focus is narrower than the government-wide financial statements, it is useful to compare this information with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long- term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains twenty-seven (27) individual governmental funds, which are distinguished between major and non-major funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. There are four (4) major governmental funds: the General Fund, two (2) capital project funds, and one special revenue fund. Data from the other twenty-three (23) governmental funds are combined into a single, aggregate presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements under Other Governmental Funds. The City adopts an annual budget for its General Fund. A budgetary comparison schedule has been provided to demonstrate compliance with the adopted budget. The basic governmental fund financial statements can be found in the table of contents under the heading Basic Financial Statements. Proprietary funds Proprietary funds are broken down into enterprise and internal service funds. Enterprise funds are used to report the same functions presented as business-type activities in the government- wide financial statements. The City maintains one (1) enterprise fund to account for the SilverRock Golf Course operations, which is considered to be a major fund. Internal service funds are used to allocate costs among the City’s various functions. The City has four (4) internal service funds: vehicles, information technology systems, park equipment and facilities, and insurance. Because these four (4) services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements on the Combining and Individual Fund Statements. The basic proprietary fund financial statements are listed in the table of contents under Proprietary Funds: Statement of Net Position, Statement of Revenues, Expenses and Changes in Fund Net Position, and Statement of Cash Flows. 117 7 Fiduciary funds Fiduciary funds, also called agency funds, are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government- wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The City reports on two fiduciary funds: 1) Successor Agency Trust which provides for activities associated with the dissolution of the former Redevelopment Agency, and 2) Defined Contribution Pension Trust established to provide retirement benefits. The basic fiduciary fund financial statements are listed in the table of contents under Fiduciary Funds: Statement of Net Position – Fiduciary Funds and Changes in Net Position – Fiduciary Funds. Notes to the financial statements The notes to the financial statements provide information that is essential to obtain a full understanding of the data provided in the government-wide and fund financial statements. These notes are listed in the table of contents under Notes to Basic Financial Statements. Other information In addition to the basic financial statements and accompanying notes, this report also presents the combining statements referred to earlier in connection with non-major governmental funds, internal service funds, and agency funds. The non-major governmental funds’ combining statements are presented immediately following the Required Supplementary Information while the combined statements for the internal service funds and agency funds are presented following the budgetary comparison schedules for the debt service funds. Government-Wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $712,685,000 at the close of the 2016/17, which is $11,786,000 more than the previous year. This increase is attributed to an increase of unrestricted net position for governmental activities. The largest portion of the City’s Net Position ($560,876,000 or 79% for 2016/17 and $560,397,000 or 80% for 2015/16) reflects investment in capital assets (e.g., land, buildings; machinery, and equipment), net of related debt. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. However, it should be noted that the resources needed to repay the related debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate debt. 118 8 City of La Quinta Net Position % Change % Change % Change 2016 2017 2016 2017 2016 2017 Current and other assets $ 171,960,396 $ 182,401,166 0.061 $ (4,694,217) $ (4,794,773) 0.021 $ 167,266,179 $ 177,606,393 0.062 Capital assets 520,479,310 521,084,650 0.001 43,898,784 43,836,868 (0.001) 564,378,094 564,921,518 0.001 Total assets 692,439,706 703,485,816 0.016 39,204,567 39,042,095 (0.004) 731,644,273 742,527,911 0.015 Deferred outflows of resources 1,799,679 3,023,443 0.680 - - - 1,799,679 3,023,443 0.680 Current liabilities 17,069,335 13,610,469 (0.203) 392,689 346,193 (0.118) 17,462,024 13,956,662 (0.201) Non-current liabilities 14,297,608 18,534,952 0.296 - - - 14,297,608 18,534,952 0.296 Total liabilities 31,366,943 32,145,421 0.025 392,689 346,193 (0.118) 31,759,632 32,491,614 0.023 Deferred intflows of resources 784,958 374,366 (0.523) - - - 784,958 374,366 (0.523) Net Position: Net investment in capital assets 516,498,620 517,039,487 0.001 43,898,784 43,836,868 (0.001) 560,397,404 560,876,355 0.001 Restricted 61,148,731 38,824,860 (0.365) 61,148,731 38,824,860 (0.365) Unrestricted 84,440,133 118,125,125 0.399 (5,086,906) (5,140,966) 0.011 79,353,227 112,984,159 0.424 Total Net Position $ 662,087,484 $ 673,989,472 0.018 $ 38,811,878 $ 38,695,902 (0.003) $ 700,899,362 $ 712,685,374 0.017 Governmental activities Business-type activities Total An additional portion of the City's net position ($38,825,000 or 5% in 2017 and $61,149,000 or 9% in 2016) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted Net Position $112,984,000 (16%) may be used to meet the government's ongoing obligations to citizens and creditors. At the end of 2016/17, the City is able to report positive balances in all three categories of Net Position, both for the government as a whole, as well as for its separate governmental activities; however, the business type Unrestricted Net Position had a deficit in its net position of $5,141,000, which is approximately $54,000 more than 2015/16. SilverRock’s negative unrestricted net position reflects the outstanding $5.4 million advance from the General Fund which is decreased by cash, deposits and receivables on hand to met current obligations. 119 9 Governmental activities Governmental activities Net Position increased by $11,902,000 accounting for a 2% percent change in the Net Position from the previous year. Key elements of these changes are as follows: City of La Quinta Changes in Net Position 2016 2017 Change 2016 2017 Change 2016 2017 Change Program revenues: Charges for services 3,559,749$ 2,604,623$ $ (955,126) $ 3,621,495 $ 3,446,340 $ (175,155) $ 7,181,244 $ 6,050,963 $ (1,130,281) Operating grants and - - - - contributions 12,213,338 6,187,803 (6,025,535) - - - 12,213,338 6,187,803 (6,025,535) Capital grants and - - - - contributions 1,076,145 3,316,153 2,240,008 - - - 1,076,145 3,316,153 2,240,008 General revenues: - - - - Property taxes 8,798,296 15,521,335 6,723,039 - - - 8,798,296 15,521,335 6,723,039 Other taxes 19,594,158 22,260,550 2,666,392 - - - 19,594,158 22,260,550 2,666,392 Investment income 2,390,468 442,710 (1,947,758) 4,282 2,028 (2,254) 2,394,750 444,738 (1,950,012) Motor vehicle in lieu 3,651,549 3,813,213 161,664 - - - 3,651,549 3,813,213 161,664 Miscellaneous 376,193 460,614 84,421 218,823 - (218,823) 595,016 460,614 (134,402) Total revenues 51,659,896 54,607,001 2,947,105 3,844,600 3,448,368 (396,232) 55,504,496 58,055,369 2,550,873 Expenses: General government 5,645,004 5,565,727 (79,277) - - - 5,645,004 5,565,727 (79,277) Public safety 22,067,603 23,378,824 1,311,221 - - - 22,067,603 23,378,824 1,311,221 Planning and development 3,359,732 2,882,321 (477,411) - - - 3,359,732 2,882,321 (477,411) Community services 6,214,098 6,584,268 370,170 - - - 6,214,098 6,584,268 370,170 Public works 12,157,245 10,927,160 (1,230,085) - - - 12,157,245 10,927,160 (1,230,085) Interest on long-term debt 343,129 309,463 (33,666) - - - 343,129 309,463 (33,666) Golf course - - - 4,373,586 3,965,644 (407,942) 4,373,586 3,965,644 (407,942) Total expenses 49,786,811 49,647,763 (139,048) 4,373,586 3,965,644 (407,942) 54,160,397 53,613,407 (546,990) Excess/(deficiency) before transfers and extraordinary item 1,873,085 4,959,238 3,086,153 (528,986) (517,276) 11,710 1,344,099 4,441,962 3,097,863 Transfers and extraordinary item: Extraordinary gain on dissolution of RDA - 7,344,050 7,344,050 - - - 7,344,050 7,344,050 Transfers (115,400) (401,300) (285,900) 115,400 401,300 285,900 - - - Increase in net position 1,757,685 11,901,988 10,144,303 (413,586) (115,976) 297,610 1,344,099 11,786,012 10,441,913 Net position - beginning 660,329,799 662,087,484 1,757,685 39,225,464 38,811,878 (413,586) 699,555,263 700,899,362 1,344,099 Net position - ending $ 662,087,484 $ 673,989,472 $ 11,901,988 $ 38,811,878 $ 38,695,902 $ (115,976) $ 700,899,362 $ 712,685,374 $ 11,786,012 Revenues: Governmental Activities Business-Type Activities Total • Revenues overall increased by $10,005,000 with the largest increases being: property tax, capital grants and contributions, other taxes and extraordinary gain on Redevelopment dissolution. These combined increases totaled $18,973,000. Additional minor increase of motor vehicle in lieu revenue totaled $162,000. Increases were offset by decreases totaling $9,254,000 for investment income, charges for services, and operating grants from unavailable revenues at year-end. Grant revenues will be recognized in 2017/18 as projects are completed. • Expenses for Governmental Activities overall decreased by $139,000 (less than one percent decrease). The biggest decreases were in public works, and planning and development, which decreased by $1,230,000 and $477,000 respectively. The remaining $113,000 decrease is attributed to interest on long-term debt and general government. Public safety and community resources had a combined increase of $1,681,000. • Expenses related to planning and development and public works were $1,707,000 lower than the previous reporting period. The decrease correlates directly with the decrease in charges for services ($1,130,000) primarily associated with planning and development activity. • The General Fund contributed $401,000 to the business-type activities of the golf course. Funds were utilized to support operations per the adopted budget. 120 10 Business-type activities This was the twelfth full year of operations for the SilverRock Golf fund since the golf course opened in 2005. Net Position decreased by $116,000 related to lower operating revenues as a result of increased rainfall in the winter (which reduced daily play) and closing the back nine holes for golf course realignment in the spring. Reduced golf play reduced expenses by 9% or $408,000. Charges for services primarily consisted of green fees which totaled $3,446,000, $175,000 lower than the previous year, with golf course expenses of $3,966,000, which were $408,000 less than the previous year. In 2016/17, the General Fund transferred $401,000 to the SilverRock Golf fund to support operations. The total outstanding advance due to the General Fund from the inception of the Golf Course opening to June 30, 2017 is $5,397,000. Financial Analysis of the Government's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds - The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. As of the end of 2016/17, the City's governmental funds reported combined ending fund balances of $134,875,000 as follows: City of La Quinta Governmental Fund Balances Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable 52,507,278$ 49% 10,349$ 0% 52,517,627$ 39% Restricted - 0% 38,824,860 142% 38,824,860 29% Committed 22,311,400 21%- 0% 22,311,400 17% Assigned 15,694,269 15%- 0% 15,694,269 12% Unassigned 16,949,526 16% (11,423,008) -42% 5,526,518 4% Total 107,462,473$ 100% 27,412,201$ 100% 134,874,674$ 100% Governmental fund balances ended the year totaling $134,875,000, an increase of $23,404,000 in comparison with the prior years’ ending balance of $111,471,000. These collective fund balances include the General Fund (discussed in further detail below), Housing Authority, Financing Authority, Capital Improvement Fund, Civic Center Fund, and various Special Revenue funds. 121 11 Nonspendable Nonspendable reserves are $52,518,000 or 39%; these reserves are not available to fund operating expenditures because they are in the form of land and receivables. Restricted $38,825,000 (29%) are restricted fund balances, which are the result of external limitations on spending. The Restricted funds such as Measure A, which can only be used for transportation; Gas Tax Fund, restricted for street related purposes; or Housing Funds, restricted for housing activities to preserve and produce affordable housing. Committed $22,311,000 (17%) are committed fund balances which are the result of self-imposed limitations established by the City Council. Committed funds include working capital reserves and emergency reserves, which by City policy are set at 10% and 40%, respectively, of the current adopted operating budget. Committed funds also include funds for approved carryovers and post retirement health benefits. Assigned Assigned funds are constrained by the City’s intent to use them for specific purposes and represent a total of $15,694,000 (12%) of the total fund balance. $6,322,000 represents funds for approved Capital Projects, including carryovers for multi-year projects, and available Measure G sales tax revenue. $9,372,000 represents funds held in trust with the County of Riverside for fire services. Unassigned The remaining fund balance or $5,527,000 represents unassigned fund balances or the residual net resources after taking into consideration the other classifications. The Civic Center fund accounted for $7.2 million of the $11.4 million negative unassigned balance in all other funds. This amount represents an advance due to the General Fund and is included in the General Fund nonspendable fund balance. General Fund The General Fund is the City’s chief operating fund. At the end of the 2016/17, the unassigned fund balance was $16,950,000 while total fund balance was $107,462,000. The General Fund balance increased by $17,466,000 in 2016/17. Key factors were: • The General Fund revenues overall were 1.5% higher than budgeted. The increased revenue is attributable to higher than expected property and Measure G sales tax revenues. The City received $827,000 and $463,000 of additional property tax and Measure G sales tax revenue, respectively. • Actual expenditures were $8,129,000 less than the final budget, but $3,102,000 higher than 2015/16 expenditures. Expenditure savings of $4,980,000 were carried over into 2017/18 for continuing appropriations related to operations and Capital Improvement Projects (CIP). 122 12 • An extraordinary gain of $5,875,000 is attributed to the Department of Finance’s approved increase in the quarterly interest rate on the City General Fund loan repayment (from 0.8% to 3%, since the inception of the loan in November 2006). 80% of the extraordinary gain is recognized in the General Fund and 20% in the Housing Authority Fund. • Assigned to public safety represents property tax accumulated and held in trust by the County of Riverside for fire protection, disaster preparedness and response, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assists (the County and City negotiated an agreement wherein the County fire service property tax revenue generated in the two former City redevelopment project areas is pledged to the City to fund the aforementioned services) . The assigned fund balance as of June 30, 2017 is $9,372,000. Housing Authority Fund The Housing Authority Fund is used to account for the activities of the Housing Authority; the Housing Authority invests in programs and projects that preserve and increase the supply of affordable housing in the City. The fund balance increased by $4,400,000 to end the year at $21,730,000. The increase is largely attributed to a $2,750,000 million principal loan repayment received for the Coral Mountain Apartments and an extraordinary gain of $1,469,000 attributed to the Department of Finance’s approved increase in the quarterly interest rate on the City General Fund loan repayment (from 0.8% to 3%, since the inception of the loan in November 2006). Capital Improvement Fund The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had thirty seven (37) active Capital Improvement Projects budgeted during 2016/17. The three most active projects were the Pavement Management Plan street improvements ($587,000), the Madison Street median landscape improvements ($464,000), and Eisenhower Drive Pavement Rehabilitation ($350,000). Other major future projects include the continuation of North La Quinta landscape renovation improvements, Village circulation and road diet improvements, citywide drainage enhancements, and extending SilverRock Way. Civic Center Fund The Civic Center fund is primarily used to collect developer impact fees for the 2004 City Hall expansion and to fund a portion of the debt service on the original City Hall construction. The City Hall expansion was completed in 2007/08 and the final repayment of the original City Hall construction bonds is scheduled in 2018/19. A $7.2 million advance from the General Fund is outstanding at the end of 2016/17. 123 13 Proprietary funds The City of La Quinta's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The financial activities of the City enterprise fund have already been addressed in the discussion of the City’s business-type activities. In addition, the City has four (4) internal service funds to accumulate resources for equipment and vehicle replacement, information technology, insurance, and park equipment and facility replacement. General Fund Budgetary Highlights Revenue appropriations and transfers in increased by $1,775,000 between the original ($40,409,000) and final amended budget ($42,184,000). Following are the main components of the increase: • During 2016/17, revenue estimates were increased by $1,000,000 due to Measure G sales tax revenue, and by $500,000 due to increased Transient Occupancy Tax revenue resulting from program compliance. • The remaining $275,000 of increased revenue is due to the updated fee schedule implemented in the fall of 2016, adjustments to recreational activity revenue, and fines. Expenditure appropriations and transfers out increased by $8,189,000 between the original ($41,275,000) and final amended budget ($49,464,000). Following are the primary changes: • $4,274,000 in carryover appropriations from prior fiscal years to 2016/17 to fund capital improvement projects as approved by City Council • $802,606 increase for the construction of a bighorn sheep fence at SilverRock • $2,253,000 increase for land acquisition at Eisenhower Drive for drainage improvements. Capital Asset and Debt Administration Capital assets The City’s capital assets for its governmental and business-type activities as of June 30, 2017, were $564,922,000 (net of accumulated depreciation). This includes land, right of way, buildings and improvements, machinery and equipment, streets and bridges, and construction in progress. Capital assets increased by $543,000 in 2016/17 due to leases of replacement vehicles and land acquisition for drainage improvements; this is offset by depreciation expense. The following chart lists the asset categories for governmental and business like activities net of depreciation: 124 14 City of La Quinta Capital Assets (net of depreciation) 2016 2017 2016 2017 2016 2017 Land $ 69,816,674 $ 74,316,674 $ 39,712,955 $ 39,712,955 $ 109,529,629 $ 114,029,629 Buildings and improvements 46,016,651 44,119,422 3,985,914 3,771,368 50,002,565 47,890,790 Equipment and furniture 1,226,255 1,028,468 199,915 352,545 1,426,170 1,381,013 Vehicles 188,104 572,048 - - 188,104 572,048 Software - - - - - - Infrastructure 394,539,014 391,078,543 - - 394,539,014 391,078,543 Construction in progress 8,692,612 9,969,495 - - 8,692,612 9,969,495 Total $ 520,479,310 $ 521,084,650 $ 43,898,784 $ 43,836,868 $ 564,378,094 $ 564,921,518 Governmental Business-type Description Activities Activities Total Major capital asset events included under Governmental Activities included the following: • Recording infrastructure improvements, street improvements, street right of way, street sidewalks and curbs and gutters, traffic signals, and street medians • Madison Street median landscape improvements of $636,000 • Eisenhower Drive street improvements of $373,000 • Avenue 52 and Jefferson Street roundabout stripping modifications of $365,000 • Civic Center Campus irrigation and lake improvements of $304,000 • Fritz Burns Park improvements of $218,000. Business-type activities The Golf Course capital asset balance at June 30, 2017, was $43,837,000, net of accumulated depreciation. The balance decreased by $62,000. An investment in updated turf maintenance equipment was offset by the disposal of unusable similar equipment. Additional information on the City of La Quinta’s capital assets can be found in Note 4 to the financial statements. Long-term debt At the end of 2016/17, the City governmental funds had total outstanding debt of $6,784,000. Of the total amount, $1,265,000 represents the outstanding principal for the 1996 Lease Revenue Bonds (Civic Center construction and improvements), and a $2,250,000 loan balance for the Eisenhower Drive retention basin land acquisition (which will be retired in 2018/19). 125 15 City of La Quinta Outstanding Debt 2016 2017 Capital Leases $ 155,396 $ 530,163 Compensated Absences 852,551 830,430 Land Acquisition Note Payable - 2,250,000 Loans Payable 1,975,294 1,908,669 Revenue Bonds 1,850,000 1,265,000 Total $ 4,833,241 $ 6,784,262 Governmental Debt Type: Activities The second largest portion of long-term debt, $1,909,000 is for Washington Street Apartments and is paid by housing program revenues. The total outstanding debt increased by $1,951,000 during 2016/17, due to a new vehicle lease program and land acquisition (Eisenhower Drive retention basin). Additional information on long-term debt can be found in Note 5 of the financial statements. Requests for Information This financial report is designed to provide a general overview of the City’s finances. Questions concerning this information or requests for additional information should be addressed to the City of La Quinta, Karla Campos, Finance Director, 78-495 Calle Tampico, La Quinta, CA, 92253, by telephone at 760-777-7073, or by email at kcampos@la-quinta.org. 126 CITY OF LA QUINTA, CALIFORNA STATEMENT OF NET POSITION JUNE 30, 2017 See accompanying notes to basic financial statements. 16 Governmental Business-Type Activities Activities Total Assets: Cash and investments 98,310,054$ 231,189$ 98,541,243$ Receivables: Accounts 104,125 57,080 161,205 Taxes 4,296,463 - 4,296,463 Notes and loans 23,319,020 -23,319,020 Accrued interest 3,511,066 451 3,511,517 Internal balances 5,396,862 (5,396,862) - Prepaid costs 707,556 -707,556 Deposits 14,600 250,000 264,600 Due from other governments 38,421,420 3,257 38,424,677 Inventories - 60,112 60,112 Land held for resale 8,320,000 - 8,320,000 Capital assets not being depreciated 369,214,963 39,712,955 408,927,918 Capital assets, net of depreciation 151,869,687 4,123,913 155,993,600 Total Assets 703,485,816 39,042,095 742,527,911 Deferred Outflows of Resources: Deferred amounts related to pensions 3,023,443 - 3,023,443 Liabilities: Accounts payable 3,177,826 310,229 3,488,055 Accrued liabilities 233,847 464 234,311 Accrued interest 42,540 -42,540 Unearned revenue 917,325 -917,325 Deposits payable 7,620,887 35,500 7,656,387 Due to other governments 1,618,044 - 1,618,044 Noncurrent liabilities: Due within one year 2,224,911 - 2,224,911 Due in more than one year 4,559,351 - 4,559,351 Net OPEB obligation 876,592 -876,592 Net pension liability 10,874,098 -10,874,098 Total Liabilities 32,145,421 346,193 32,491,614 Deferred Inflows of Resources: Deferred amounts related to pensions 374,366 -374,366 Net Position: Net investment in capital assets 517,039,487 43,836,868 560,876,355 Restricted for: Planning and development projects 22,664,093 -22,664,093 Public safety 83,506 -83,506 Public works 1,546,505 - 1,546,505 Capital projects 4,490,534 - 4,490,534 Community services 10,040,222 -10,040,222 Unrestricted 118,125,125 (5,140,966) 112,984,159 Total Net Position 673,989,472$ 38,695,902$ 712,685,374$ Primary Government 127 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 17 Operating Capital Charges for Contributions Contributions Expenses Services and Grants and Grants Functions/Programs Primary Government: General government 5,565,727$ 504,127 1,143,890 125,755 Public safety 23,378,824 341,368 34,470 138,327 Planning and development 2,882,321 564,327 3,089,375 899,326 Community services 6,584,268 453,098 771,297 - Public works 10,927,160 741,703 1,148,771 2,152,745 Interest on long-term debt 309,463 - - - Total Governmental Activities 49,647,763 2,604,623 6,187,803 3,316,153 Business-Type Activities: Golf Course 3,965,644 3,446,340 - - Total Primary Government 53,613,407$ 6,050,963$ 6,187,803$ 3,316,153$ General Revenues: Taxes: Property taxes, levied for general purpose Transient occupancy taxes Sales taxes Franchise taxes Business licenses taxes Other taxes Motor vehicle in lieu - unrestricted Investment income Other Transfers Extraordinary Item Total General Revenues and Transfers Change in Net Position Net Position at Beginning of Year Net Position at End of Year Program Revenues 128 See accompanying notes to basic financial statements. 18 Governmental Business-Type Activities Activities Total (3,791,955)$ -$ (3,791,955)$ (22,864,659) - (22,864,659) 1,670,707 - 1,670,707 (5,359,873) - (5,359,873) (6,883,941) - (6,883,941) (309,463) - (309,463) (37,539,184) - (37,539,184) - (519,304) (519,304) (37,539,184)$ (519,304)$ (38,058,488)$ 15,521,335 - 15,521,335 9,433,970 - 9,433,970 10,060,305 - 10,060,305 1,815,491 - 1,815,491 365,451 - 365,451 585,333 - 585,333 3,813,213 - 3,813,213 442,710 2,028 444,738 460,614 - 460,614 (401,300) 401,300 - 7,344,050 - 7,344,050 49,441,172 403,328 49,844,500 11,901,988 (115,976) 11,786,012 662,087,484 38,811,878 700,899,362 673,989,472$ 38,695,902$ 712,685,374$ Primary Government Net (Expense) Revenue and Changes in Net Position 129 CITY OF LA QUINTA, CALIFORNIA BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2017 See accompanying notes to basic financial statements. 19 Housing Capital General Authority Improvement Civic Center Assets: Pooled cash and investments 60,590,395$ 12,397,552$ 1,484,108$ 6,347$ Receivables: Accounts 15,483 38,642 50,000 - Taxes 4,156,136 - - - Notes and loans - 23,319,020 - - Accrued interest 68,817 3,408,034 - - Prepaid costs 10,578 7,815 - - Deposits - 14,600 - - Due from other governments 30,112,499 7,288,510 149,340 - Due from other funds 510,078 - - - Advances to other funds 15,022,660 - - - Land held for resale 8,320,000 - - - Total Assets 118,806,646$ 46,474,173$ 1,683,448$ 6,347$ Liabilities, Deferred Inflows of Resources, and Fund Balances Liabilities: Accounts payable 2,904,592$ 21,108$ 124,281$ -$ Accrued liabilities 201,513 20,447 - - Unearned revenues - - 915,532 - Deposits payable 6,797,764 50,690 772,433 - Due to other governments 8,209 - - - Due to other funds - - - - Advances from other funds - - - 7,175,608 Total Liabilities 9,912,078 92,245 1,812,246 7,175,608 Deferred Inflows of Resources: Unavailable revenue 1,432,095 24,651,618 50,000 - Fund Balances: Nonspendable: Prepaid costs 10,578 7,815 - - Land held for resale 8,320,000 - - - Advances to other funds 15,022,660 - - - Due from other governments 29,154,040 - - - Restricted for: Planning and development projects - 21,722,495 - - Public safety - - - - Community services - - - - Public works - - - - Capital projects - - - - Committed to: Working capital reserve 4,134,000 - - - Emergency reserve 16,534,000 - - - Post retirement health benefits 1,523,400 - - - Carryovers 120,000 Assigned for: Public safety (Note 13b)9,371,699 Capital projects (Note 13b)6,322,570 - - - Unassigned 16,949,526 - (178,798) (7,169,261) Total Fund Balance 107,462,473 21,730,310 (178,798) (7,169,261) Total Liabilities and Fund Balances 118,806,646$ 46,474,173$ 1,683,448$ 6,347$ Special Revenue Funds Capital Projects Funds 130 20 Other Total Governmental Governmental Funds Funds 17,022,824$ 91,501,226$ -104,125 140,327 4,296,463 -23,319,020 24,541 3,501,392 2,534 20,927 -14,600 871,071 38,421,420 -510,078 -15,022,660 -8,320,000 18,061,297$ 185,031,911$ 103,756$ 3,153,737$ 9,956 231,916 1,793 917,325 -7,620,887 1,609,835 1,618,044 7,994 7,994 2,450,190 9,625,798 4,183,524 23,175,701 847,823 26,981,536 2,534 20,927 -8,320,000 -15,022,660 -29,154,040 941,598 22,664,093 83,506 83,506 10,040,222 10,040,222 1,546,505 1,546,505 4,490,534 4,490,534 -4,134,000 -16,534,000 -1,523,400 120,000 9,371,699 -6,322,570 (4,074,949) 5,526,518 13,029,950 134,874,674 18,061,297$ 185,031,911$ 131 This page left blank intentionally. 132 CITY OF LA QUINTA, CALIFORNIA GOVERNMENTAL FUNDS RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION JUNE 30, 2017 See accompanying notes to basic financial statements. 21 Fund Balances of Governmental Funds 134,874,674$ Amounts reported for governmental activities in the statement of net position are different because: Capital assets net of related accumulated depreciation have not been included as financial resources in governmental fund activity 506,028,355 Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental funds Bonds payable (1,265,000)$ Capital lease payable (49,920) Loans payable (4,158,669) Compensated absences (830,430) Net pension liability (10,874,098) Net OPEB obligation (876,592) (18,054,709) Deferred outflows related to pensions 3,023,443 Deferred inflows related to pensions (374,366) Accrued interest payable for the current portion of interest due on Bonds has not been reported in the governmental funds.(42,540) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities.26,981,536 Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The assets and liabilities of the internal service funds are included in governmental activities of the statement of net position 21,553,079 Net Position of Governmental Activities 673,989,472$ 133 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 22 Special Revenue Funds Housing Capital General Authority Improvements Civic Center Revenues: Taxes 41,098,707$ -$ -$ -$ Assessments - - - - Licenses and permits 1,118,911 - - - Intergovernmental 250,000 433,191 638,315 - Charges for services 1,021,336 - - - Use of money and property 360,068 3,528,112 (9,435) (17) Fines and forfeitures 348,345 - - - Developer participation - - 110,136 98,757 Miscellaneous 149,872 8,073 - - Total Revenues 44,347,239 3,969,376 739,016 98,740 Expenditures: Current: General government 5,842,495 - - - Public safety 23,051,531 - - - Planning and development 1,507,354 839,537 149,545 - Community services 3,144,084 - - - Public works 1,595,208 - - - Capital outlay 3,165,776 - 3,661,381 - Debt service: Principal retirement - 66,625 - - Interest and fiscal charges - 132,503 - 55,994 Total Expenditures 38,306,448 1,038,665 3,810,926 55,994 Excess (deficiency) of revenues over (under) expenditures 6,040,791 2,930,711 (3,071,910) 42,746 Other Financing Sources (Uses): Transfers in 9,503 17,330,789 3,188,253 - Transfers out (3,028,632) - - - Total Other Financing Sources (Uses) (3,019,129) 17,330,789 3,188,253 - Extraordinary Item: Successor Agency loan interest 5,875,240 1,468,810 - - Net change in fund balances 8,896,902 21,730,310 116,343 42,746 Fund Balances, Beginning of Year, as restated 98,565,571 - (295,141) (7,212,007) Fund Balances, End of Year 107,462,473$ 21,730,310$ (178,798)$ (7,169,261)$ Capital Projects Funds 134 23 Other Total Governmental Governmental Funds Funds 733,410$ 41,832,117$ 953,699 953,699 -1,118,911 3,548,828 4,870,334 -1,021,336 780,573 4,659,301 -348,345 833,675 1,042,568 131,102 289,047 6,981,287 56,135,658 2,702 5,845,197 326,224 23,377,755 53,343 2,549,779 1,482,317 4,626,401 2,430,750 4,025,958 32,271 6,859,428 585,000 651,625 119,103 307,600 5,031,710 48,243,743 1,949,577 7,891,915 974,969 21,503,514 (18,876,182) (21,904,814) (17,901,213) (401,300) -7,344,050 (15,951,636) 14,834,665 28,981,586 120,040,009 13,029,950$ 134,874,674$ 135 CITY OF LA QUINTA, CALIFORNIA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 24 Net Change in Fund Balances - Total Governmental Funds 14,834,665$ Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in these statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period Capital outlay 9,154,690$ Depreciation expense (8,363,740) 790,950 This issuance of long-term debt liabilities provides current financial resources in the governmental funds, but issuing debt increases the long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in the governmental fund, but the repayment reduces long-term liabilities in the statement of net position Principal repayments 585,000 Capital lease activity (11,985) Loan repayments (2,183,375) (1,610,360) Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.22,121 Governmental funds report all contributions in relation to the annual required contribution (ARC) for OPEB as expenditures, however, in the statement of activities only the ARC is an expense.(63,515) Pension expense recognizes the change in net pension liability and therefore is not recognized under the current resources measurement and (decreases)/increases from net position.(588,452) Revenues reported as unavailable revenue in the governmental funds and recognized as charges for services and operating contributions and grants in the statement of activities (1,635,291) Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities 151,870 Change in net position of governmental activities 11,901,988$ 136 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30, 2017 See accompanying notes to basic financial statements. 25 Business-Type Governmental Activities Activities Enterprise Funds Internal Service Golf Course Funds Assets: Current: Cash and investments 231,189$ 6,808,828$ Receivables: Accounts 57,080 - Accrued interest 451 9,674 Prepaid costs - 686,629 Deposits 250,000 - Due from other governments 3,257 - Inventories 60,112 - Total Current Assets 602,089 7,505,131 Noncurrent: Capital assets - net of accumulated depreciation 43,836,868 15,056,295 Total Assets 44,438,957 22,561,426 Liabilities: Current: Accounts payable 310,229 24,089 Accrued liabilities 464 1,931 Deposits payable 35,500 - Due to other funds - 502,084 Current portion of capital leases - 137,916 Total Current Liabilities 346,193 666,020 Noncurrent Liabilities: Advances from other funds 5,396,862 - Long-term portion of capital leases - 342,327 Total Liabilities 5,743,055 1,008,347 Net Position: Net investment in capital assets 43,836,868 14,576,052 Unrestricted (5,140,966) 6,977,027 Total Net Position 38,695,902 21,553,079 Total Liabilities and Net Position 44,438,957$ 22,561,426$ 137 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 26 Business-Type Governmental Activities Activities - Enterprise Funds Internal Golf Course Service Funds Operating Revenues: Sales and service charges 3,446,340$ 2,464,959$ Operating Expenses: Administration and general 47,111 247,650 Fuel and oil -47,760 Maintenance and parts -228,534 Contract services 3,551,571 459,362 Software and supplies -624,198 Depreciation expense 221,696 810,354 Other 108,554 - Total Operating Expenses 3,928,932 2,417,858 Operating Income (Loss)(482,592) 47,101 Nonoperating Revenues (Expenses): Interest revenue 2,028 30,844 Miscellaneous revenues 81,479 Interest expense (36,712)(1,863) Loss on disposal of capital assets -(5,691) Total Nonoperating Revenues (Expenses)(34,684)104,769 Income (Loss) before transfers (517,276) 151,870 Transfers in 401,300 - Changes in Net Position (115,976) 151,870 Net Position, Beginning of the Year 38,811,878 21,401,209 Net Position at End of Year 38,695,902$ 21,553,079$ 138 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 27 Business-Type Governmental Activities- Activities- Enterprise Funds Internal Golf Course Service Funds Cash Flows from Operating Activities: Cash received from customers and users 3,450,829$ -$ Cash received from interfund services provided - 2,465,396 Cash payments to suppliers for goods and services (3,736,535) (1,666,033) Net Cash Provided by (Used for) Operating Activities (285,706) 799,363 Cash Flows from Non-Capital Financing Activities: Cash transfers in 401,300 - Other receipts 41,116 Advance from other funds 36,711 - Net Cash provided by Non-Capital Financing Activities 438,011 41,116 Cash Flows from Capital and Related Financing Activities: Capital contributions 40,105 Acquisition and construction of capital assets (159,780) (624,744) Interest paid on capital debt (36,712) (1,863) Capital lease - 362,782 Proceeds from sales of capital assets - (5,691) Net Cash Provided by (Used for) Capital and Related Financing Activities (196,492) (229,411) Cash flows from investing activities: Interest received on investments 2,260 33,178 Net Cash Provided by (Used for) Investing Financing Activities 2,260 33,178 Net Increase (Decrease) in Cash and Cash Equivalents (41,927) 644,246 Cash and Cash equivalents at Beginning of Year 273,116 6,164,582 Cash and Cash Equivalents at End of Year 231,189$ 6,808,828$ 139 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF CASH FLOWS, (CONTINUED) PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 28 Business-Type Governmental Activities- Activities- Enterprise Funds Internal Golf Course Service Funds Reconciliation of Operating Income to Net Cash Provided by (Used for) Operating Activities: Operating income (loss) (482,592)$ 47,101$ Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation 221,696 810,354 (Increase) decrease in accounts receivable 4,489 - (Increase) decrease in inventories 3,613 - (Increase) decrease in due from other governments 11,719 - (Increase) decrease in prepaid expense 1,865 (264,336) Increase (decrease) in accounts payable (46,326) (10,864) Increase (decrease) in accrued liabilities (170) 1,241 Increase (decrease) due to other funds - 215,867 Total Adjustments Net Cash Provided by (Used for) by Operating Activities (285,706)$ 799,363$ 140 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS JUNE 30, 2017 See accompanying notes to basic financial statements. 29 Pension Trust Private-Purpose Fund Trust Fund Successor Agency Supplemental Agency of the Funds Pension Plan former RDA Assets: Cash and investments 173,312$ 128,073$ 21,114,187$ Receivables: Taxes 733 - - Notes and loans - - 2,149,191 Accrued interest -188 - Prepaid asset --567,982 Due from other governments --1,609,835 Restricted assets: Cash and investments with fiscal agents - - 25,578,625 Total Assets 174,045$ 128,261$ 51,019,820$ Deferred Outflows of Resources: Deferred charge on refunding - 11,467,492 Liabilities: Accounts payable - - 115,839 Accrued interest - - 2,889,625 Deposits payable 174,045 - - Long-term liabilities: Due in one year - - 11,537,025 Due in more than one year - - 239,273,724 Total Liabilities 174,045$ - 253,816,213 Net Position (Deficit): Restricted for pensions 128,261$ Held in trust for private purposes (191,328,901)$ 141 CITY OF LA QUINTA, CALIFORNIA STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2017 See accompanying notes to basic financial statements. 30 Pension Trust Private-Purpose Fund Trust Fund Successor Supplemental Agency of the Pension Plan Former RDA Additions: Taxes -$ 19,550,892$ Net investment income 550 (327,068) Total Additions 550 19,223,824 Deductions: Administrative expenses 12,834 383,509 Contractual services - 670,776 Interest and fiscal charges - 8,970,027 Total Deductions 12,834 10,024,312 Extraordinary Item: Successor Agency loan interest - (7,344,050) Changes in Net Position (12,284) 1,855,462 Net Position/(Deficit) - Beginning of the Year 140,545 (193,184,363) Net Position/(Deficit) - End of the Year 128,261$ (191,328,901)$ 142 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 31 I.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a.Reporting Entity The City of La Quinta (City) was incorporated May 1, 1982, under the general laws of the State of California. In November 1996, the City became a charter City. The City operates under the Council – Manager form of government. The City provides many community services including public safety, highway and street maintenance, health and social services, cultural and leisure services, public improvements, planning and zoning services, and community development services. The accounting policies of the City conform to generally accepted accounting principles as applicable to governments. As required by generally accepted accounting principles, these financial statements present the City and its component units, which are entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization’s governing body and the City is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable if an organization is fiscally dependent (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City’s financial statements to be misleading or incomplete. All of the City’s component units are considered to be blended component units. Blended component units, although legally separate entities, are, in substance, part of the City’s operations and so data from these units are reported with the interfund data of the primary government. The following organizations are considered to be component units of the City: City of La Quinta Public Financing Authority The La Quinta Public Financing Authority (Financing Authority) was established pursuant to a Joint Exercise of Powers Agreement dated November 19, 1991, between the City and the Former Redevelopment Agency (now Successor Agency). The purpose of the Financing Authority is to provide financing necessary for the construction of various public improvements through the issuance of debt. Although the Financing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Financing Authority and the management of the City has operational responsibility for the Financing Authority. Separate financial statements of the Financing Authority are not prepared. City of La Quinta Housing Authority The La Quinta Housing Authority (Housing Authority) was established pursuant to California Housing Authorities Law (Health and Safety Code Sections 34200 et seq.) on September 15, 2009. The purpose of the Housing Authority is to provide safe and sanitary housing opportunities for La Quinta residents. Although the Housing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Housing Authority and the management of the City has operational responsibility for the Housing Authority. Separate financial statements of the Housing Authority are not prepared. 143 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 32 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) b. Government-Wide and Fund Financial Statements The basic financial statements of the City are composed of the following: • Government-wide financial statements • Fund financial statements • Notes to the financial statements Government-wide Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. All fiduciary activities are reported only in the fund financial statements. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segments are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting City’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Taxes and other items not properly included among program revenues are reported instead as general revenues. Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the government- wide financial statements, rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as expenditures. Fund Financial Statements The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate. Governmental 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. Fund financial statements for the governmental, proprietary, and fiduciary funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in the aggregate for governmental and proprietary funds. Fiduciary statements include financial information for fiduciary funds. Fiduciary funds of the city primarily represent assets held by the City in a custodial capacity for other individuals or organizations. 144 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 33 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) c.Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds and internal service funds, while business-type activities incorporate data from the government's enterprise funds. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Governmental Funds In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses a 60-day availability period. Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed delivered tax revenues are recognized as revenues in the period in which the underlying exchange transaction on which they are based takes place. Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary non-exchange transactions are recognized as revenues when all applicable eligibility requirements have been met. Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government. In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are generally included on their balance sheets. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses). Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period. Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered “available spendable resources”, since they do not represent net current assets. Recognition of governmental fund type revenues represented by noncurrent receivables are deferred until they become current receivables. Noncurrent portions of other long-term receivables are offset by fund balance reserve accounts. 145 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 34 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) c.Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued) Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures. Proprietary Funds The City’s enterprise and internal service funds are proprietary funds. In the fund financial statements, proprietary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets, all deferred outflows of resources, all liabilities, and all deferred inflows of resources (whether current or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position. Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the proprietary fund financial statements, rather than as an Other Financing Source. Amounts paid to reduce long-term indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as expenditures. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Enterprise Funds are charges to customers for sales and services. Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Fiduciary Funds The pension and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting. The agency fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities. 146 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 35 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) d. Major Funds, Internal Service Funds and Fiduciary Fund Types The City’s major governmental funds are as follows: General Fund – This fund is the primary fund of the City and is used to account for all revenue and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Community Development, Police Services, Public Works, and Community Services. Housing Authority- This fund accounts for the combined housing activities of the Housing Authority in Project Areas 1 and 2 which promotes and provides for quality housing. Revenues will be provided from the receipts and collections of rents, notes and loans. All monies in the Housing Authority must be used in accordance with the applicable housing-related provisions of the California Housing Authorities Law. Capital Improvement Fund – This capital projects fund is used to account for the planning, design and construction of various capital projects throughout the City. Civic Center Fund – This fund accounts for the accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the Civic Center. The City’s major proprietary fund is as follows: Golf Course – This fund accounts for the activities of the SilverRock Golf Resort. Other fund types of the City are as follows: Debt Service Fund – This fund accounts for the servicing of long-term debt. Internal Service Funds: Equipment Replacement Fund – This fund accounts for equipment and vehicle maintenance and replacement services provided to other departments on a cost-reimbursement basis. Information Technology Fund – This fund is used to account for the acquisition for computer equipment, maintenance, and services to support information systems within the City. Costs are reimbursed by the benefiting departments. Park Equipment and Facilities Fund – This fund is used to account for the purchase and replacement of City owned park facility infrastructure. Costs are reimbursed by the benefiting departments. Insurance Fund – This fund accounts for City-wide insurances: liability, property, earthquake, workers compensation and risk management. Expenses are shared among departments on an allocation basis. 147 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 36 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) d. Major Funds, Internal Service Funds and Fiduciary Fund Types (Continued) Fiduciary Funds: Agency Fund – This fund accounts for assets held by the City as an agent for assessment district bondholders. Pension Trust Fund – This fund accounts for the activities of the Supplemental Pension Savings Plan, which accumulates resources for pension benefit payments to qualified government employees. Private-Purpose Trust Fund – This fund accounts for the assets and liabilities of the Former Agency and its allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the Former Agency are paid in full and assets have been liquidated. e. Assets, Deferred Outflow of Resources, Liabilities, Deferred Inflow of Resources, and Net Position or Equity Cash and Investments For financial reporting purposes, investments are adjusted to their fair value. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments. All investments are valued at fair value. The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s average cash and investment balance. Cash and Cash Equivalents For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Cash equivalents also represent the proprietary fund’s share in the City’s cash and investment pool. Cash equivalents have an original maturity date of three months or less from the date of purchase. For purposes of the statement of cash flows, the entire balance of cash and investments on the combined balance sheet for the proprietary funds is considered cash and cash equivalents. Inventory Inventory is valued at cost using the first in/first out (FIFO) method. The City uses the consumption method of accounting for inventories. 148 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 37 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) e. Assets, Deferred Outflow of Resources, Liabilities, Deferred Inflow of Resources, and Net Position or Equity (Continued) Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The City utilizes the consumption method, in which prepaid items are accounted for in the period that the benefit was received. Capital Assets Capital assets (including infrastructure) are recorded at cost where historical records are available and at an estimated historical cost where no historical records exist. Contributed capital assets are valued at their acquisition value at the date of the contribution. Generally, capital asset purchases in excess of $5,000 are capitalized if they have an expected useful life of three years or more. Capital Assets include public domain (infrastructure) consisting of certain improvements including roads, streets, sidewalks, medians, and storm drains. Capital assets used in operations are depreciated over their estimated useful lives using the straight- line method in the government-wide financial statements and in the fund financial statements of the proprietary funds. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective balance sheet. The following schedule summarizes capital asset useful lives: Building and improvements 10-30 years Equipment and furniture 3-20 years Vehicles 5-10 years Infrastructure 10-50 years Software 5-10 years Property Taxes Under California law, property taxes are assessed and collected by the counties up to 1 percent of assessed value, plus other increases approved by the voters. The property taxes are recorded initially in a pool, and are then allocated to the cities based on complex formulas. Accordingly, the City of La Quinta accrues only those taxes that are received from the County within ninety days after year-end. Lien date January 1 Levy date July 1 Due dates November 1 and February 1 Collection dates December 10 and April 10 149 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 38 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) e. Assets, Deferred Outflow of Resources, Liabilities, Deferred Inflow of Resources, and Net Position or Equity (Continued) Deferred Outflows/Inflows of Resources In addition to assets, the statements of net position and the governmental fund balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. Governmental activities recorded deferred outflows of resources related to pensions of $3,023,443. In addition to liabilities, the statements of net position and governmental fund balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has reported items on the Governmental Fund Balance Sheet as unavailable revenues that were not received within the City’s availability period. Additionally Governmental activities recorded deferred inflows of resources related to pensions of $374,366. Compensated Absences Vacation and sick time is vested on a percentage based on number of years employed at the City. Maximum accumulation of sick and vacation is 30 and 40 days, respectively. Upon termination or retirement, permanent employees are entitled to receive compensation at their current base salary for all unused vacation leave. If an employee terminates with a minimum of two years’ service, the employee is entitled to receive 25 percent of the value of his unused sick leave. The percentage increases by 25 percent for each five-year period until the employee is entitled to 75 percent of the value of their unused sick leave. This will occur upon the completion of ten years of continuous employment. The General Fund resources are used to pay for the accumulated benefits to employees. Long-Term Obligations In the government-wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 150 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 39 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) e. Assets, Deferred Outflow of Resources, Liabilities, Deferred Inflow of Resources, and Net Position or Equity (Continued) Fund Balance In the fund financial statements, governmental funds report the following fund balance classification: Nonspendable includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Restricted includes amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation. Committed includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City’s highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is by a resolution. Assigned includes amounts that are constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed. City Council is authorized to assign amounts to a specific purpose. The City Council authorizes assigned amounts for specific purposes pursuant to the policy- making powers granted through a resolution. Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific purposes. The general fund is the only fund that reports a positive unassigned fund balance. Fund Balance Flow Assumptions – governmental fund financial statements Sometimes the City of La Quinta will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. Net Position Flow Assumption – governmental and proprietary fund financial statements Sometimes the City of La Quinta will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position is applied. 151 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 40 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) f. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. g. New Accounting Pronouncements Adopted in the Current Year GASB Statement No. 77 – In August 2015, GASB issued Statement No. 77, Tax Abatement Disclosures. The objective of this Statement is to provide financial statement users with essential information about the nature and magnitude of the reduction in tax revenues through tax abatement programs. The City implemented this pronouncement effective July 1, 2016. GASB Statement No. 82 – In March 2016, GASB issued Statement No. 82, Pension Issues – An Amendment of GASB Statements No. 67, No. 68, and No. 73. The objective of the Statement is to address certain issues that have been raised with respect to Statements No. 67, Financial Reporting for Pension Plans, No. 68, Accounting and Financial Reporting for Pensions, and No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68. Specifically, the Statement addresses issues regarding (1) the presentation of payroll-related measures in required supplementary information, (2) the selection of assumptions and the treatment of deviations from the guidance in an Actuarial Standard of Practice for financial reporting purposes, and (3) the classification of payments made by employers to satisfy employee (plan member) contribution requirements. The City implemented this pronouncement effective July 1, 2016. Effective in Future Fiscal Years GASB Statement No. 75 – In June 2015, GASB issued Statement No. 75 – Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The objective of this Statement is to improve accounting and financial reporting by state and local governments for postemployment benefits other than pensions (other postemployment benefits or OPEB). This Statement is effective for fiscal years beginning after June 15, 2017, or the 2017-18 fiscal year. The City has not determined the effect of the Statement. 152 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 41 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) g.New Accounting Pronouncements (Continued) Effective in Future Fiscal Years (Continued) GASB Statement No. 81 – In March 2016, GASB issued Statement No. 81, Irrevocable Split–Interest Agreements. The objective of the Statement is to improve financial reporting for irrevocable split-interest agreements by providing recognition and measurement guidance for situations in which a government is a beneficiary of the agreement. The Statement requires that a government that receives resources pursuant to an irrevocable split-interest agreement recognize assets, liabilities, and deferred inflows of resources at the inception of the agreement. Furthermore, the Statement requires that a government recognize assets representing its beneficial interests in irrevocable split-interest agreements that are administered by a third party, if the government controls the present service capacity of the beneficial interests. The Statement requires that a government recognize revenue when the resources become applicable to the reporting period. The Statement is effective for the reporting periods beginning after December 15, 2016. The City has not determined the effect of the Statement. GASB Statement No. 83 – In November 2016, GASB issued Statement No. 83, Certain Asset Retirement Obligations. This Statement addresses accounting and financial reporting for certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital asset should recognize a liability based on the guidance in this Statement. This Statement also requires disclosure of information about the nature of a government’s ARO, the methods and assumptions used for the estimates of the liabilities, and the estimated remaining useful life of the associated tangible capital assets. The requirements of this Statement are effective for reporting periods beginning after June 15, 2018, or the 2018-19 fiscal year. The City has not determined the effect of the Statement. GASB Statement No. 84 – In January 2017, GASB issued Statement No. 84, Fiduciary Activities. The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The requirements of this Statement are effective for reporting periods beginning after December 15, 2018, or the 2019-20 fiscal year. The City has not determined the effect of the Statement. GASB Statement No. 85 – In March 2017, GASB issued Statement No. 85, Omnibus 2017. The objective of this Statement is to address practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics including issues related to blending component units, goodwill, fair value measurement and application, and postemployment benefits (pensions and other postemployment benefits [OPEB]). The Statement is effective for the reporting periods beginning after June 15, 2017, or 2017-18 fiscal year. The City has not determined the effect of the Statement. 153 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 42 NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) g. New Accounting Pronouncements (Continued) Effective in Future Fiscal Years (Continued) GASB Statement No. 86 – In May 2017, GASB issued Statement No. 86, Certain Debt Extinguishment Issues. The primary objective of this Statement is to improve consistency in accounting and financial reporting for in-substance defeasance of debt by providing guidance for transactions in which cash and other monetary assets acquired with only existing resources—resources other than the proceeds of refunding debt—are placed in an irrevocable trust for the sole purpose of extinguishing debt. This Statement also improves accounting and financial reporting for prepaid insurance on debt that is extinguished and notes to financial statements for debt that is defeased in substance. The Statement is effective for the reporting periods beginning after June 15, 2017, or 2017-18 fiscal year. The City has not determined the effect of the Statement. GASB Statement No. 87 – In June 2017, GASB issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to- use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. The Statement is effective for the reporting periods beginning after December 15, 2019, or 2020-21 fiscal year. The City has not determined the effect of the Statement. 154 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 43 II. DETAILED NOTES ON ALL FUNDS NOTE 2: CASH AND INVESTMENTS Cash and investments as of June 30, 2017, are classified in the accompanying financial statements as follows: Statement of Net Position: Cash and investments 98,541,243$ Statement of Fiduciary Net Position: Cash and investments 21,415,572 Cash and investments with fiscal agent 25,578,625 Total Cash and Investments 145,535,440$ Cash and investment as of June 30, 2017, consist of the following: Cash on hand 1,900$ Deposits with financial institutions 7,495,320 Investments 138,038,220 Total Cash and Investments 145,535,440$ Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized by the California Government Code and the City’s investment policy. The table also identifies certain provisions of the California Government Code (or the City’s investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy. Maximum Maximum Maximum Percentage Investment Investment Types Maturity Allowed in One Issuer U.S. Treasury Obligations 5 years None $30 million U.S. Agency Securities 5 years 30%20-30 million Local Agency Bonds 5 years 30%30 million California Local Agency Obligations 5 years 30%30 million Commercial Paper 90 days 15%5 million Certificates of Deposit 5 years 30%250,000 Negotiable Certificates of Deposits 5 years 30%250,000 Corporate Notes 5 years 10%5 million Investment Pools (Riverside County Pool)N/A None None Money Market Mutual Funds N/A 20%N/A Local Agency Investment Fund (LAIF)N/A N/A 50 million Investment Agreements 3 years 10%N/A 155 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 44 NOTE 2: CASH AND INVESTMENTS (CONTINUED) Investment Policy Compliance: At June 30, 2017, the City held $62,253,399 in the Local Agency Investment Fund. Management is considering revisions to the City’s investment policy in fiscal year 2017-18 and anticipates that the amount held will be in compliance with the maximums listed in the updated policy. Disclosures Relating to Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of short term and long term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity: 1 year Investment Type Total Or Less 1 to 3 years 3 to 5 years Certificates of Deposit 10,946,186$ 3,664,232$ 4,872,243$ 2,409,711$ Federal agency securities: Federal National Mortgage Association 1,995,940 - 1,995,940 - Federal Home Loan Mortgage Corp 4,477,100 - - 4,477,100 Federal Home Loan Bank 4,881,225 4,881,225 U.S. Treasury Notes 16,298,800 1,994,300 7,471,000 6,833,500 Corporate Notes 2,477,966 - 1,989,480 488,486 Local Agency Investment Fund 62,253,399 62,253,399 - - Riverside County Pool 9,128,979 9,128,979 Held by Fiscal Agent: Money Market Mutual Funds 25,578,625 25,578,625 - - Total 138,038,220$ 102,619,535$ 16,328,663$ 19,090,022$ Remaining Maturity (in Years) Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City's investment policy limits investments in commercial paper to those rated A-1 and P-1 or higher from Standard and Poor’s (S&P) and money market mutual funds that are rated “AAA”. U.S. Treasury securities are exempt from credit risk disclosure. Presented below are the S&P ratings as of year-end: 156 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 45 NOTE 2: CASH AND INVESTMENTS (CONTINUED) Disclosures Relating to Credit Risk (Continued) Investment Type Total AAA AA+ Federal Agency Securities 11,354,265$ -$ 11,354,265$ Corporate Notes 2,477,966 1,989,480 488,486 Total 13,832,231 1,989,480$ 11,842,751$ Exempt from Credit Risk disclosure: U.S. Treasury Notes 16,298,800 Not rated: Certificates of Deposit 10,946,186 Local Agency Investment Pool 62,253,399 Riverside County Pool 9,128,979 Money Market Mutual Funds 25,578,625 Total investments 138,038,220$ Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits. Of the City’s deposits with financial institutions, $3,862,511 was in excess of federal depository insurance limits and subject to custodial credit risk as described above. Investment in State Investment Pool The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relations to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value. Accordingly, the City’s measurement of fair value of its investment with LAIF is based on uncategorized inputs, not defined as a level 1, level 2, or level 3 input. 157 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 46 NOTE 2: CASH AND INVESTMENTS (CONTINUED) Fair Value Measurements The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City has the following recurring fair value measurements as of June 30, 2017: Total 1 2 Investments: U.S. Treasury Notes 16,298,800$ 16,298,800$ -$ Federal Agency Securities 11,354,265 - 11,354,265 Corporate Notes 2,477,966 - 2,477,966 Certificates of Deposit 10,946,186 - 10,946,186 Total Leveled Investments 41,077,217 16,298,800$ 24,778,417$ Investments with uncategorized inputs: Local Agency Investment Fund 62,253,399 Riverside County Pool 9,128,979 Held by Fiscal Agent Money Market Mutual Funds 25,578,625 Total Investments 138,038,220$ Level NOTE 3: NOTES RECEIVABLE In September 1994, the former redevelopment agency sold certain real property to LINC Housing for $2,112,847. The property was used to construct single-family homes and rental units to increase the City's supply of low and moderate income housing. The note bears interest at 6 percent per annum and is due in full on June 15, 2029. On February 1, 2012, this receivable was transferred to the Housing Authority Project Area No. 1 which took over the housing function of the former redevelopment agency upon dissolution. The balance at June 30, 2017, including accrued interest of $2,652,594 is $4,687,982. In February 2011, the former redevelopment agency entered into Disposition and Development Agreement with Coral Mountain Partners L.P. (“Coral Mountain”) to fund up to $29,000,000 for the construction of a low and moderate income apartment complex with an estimated completion date of the apartment complex of March 2014. The former redevelopment agency’s $29,000,000 loan is evidenced by a Promissory Note executed by Coral Mountain (“Note”). Interest on the outstanding note amount will bear simple interest of 1 percent. Principal and interest will be repaid on or before May 1st of each year from annual residual receipts as defined in the Note once the project is completed and may be repaid early if the property is refinanced, or if the property is transferred to another entity. On February 1, 2012, this receivable was transferred to the Housing Authority Project Area No. 2 which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2017, the outstanding principal balance is $21,259,387 and the outstanding interest balance is $ 739,636. Other notes receivable as of February 1, 2012, included in the Housing Authority which took over the housing function of the former redevelopment agency upon dissolution totaled $24,245 at June 30, 2017. 158 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 47 NOTE 4: CAPITAL ASSETS Capital asset activity for governmental activities for the year ended June 30, 2017, is as follows: Beginning Ending Balance at Balance at July 1, 2016 Additions Deletions Transfers June 30, 2017 Governmental activities: Capital assets, not being depreciated: Land 69,816,674$ 4,500,000$ -$ -$ 74,316,674 Right of way 284,928,794 - - - 284,928,794 Construction-in-progress 8,692,612 4,587,553 - (3,310,670) 9,969,495 Total Capital Assets, Not Being Depreciated 363,438,080 9,087,553 - (3,310,670) 369,214,963 Capital assets, being depreciated: Buildings and improvements 74,176,560 199,856 - 264,395 74,640,811 Equipment and furniture 3,442,965 39,957 - -3,482,922 Vehicles 1,751,819 452,067 329,500 - 1,874,386 Infrastructure 218,399,541 - - 3,046,275 221,445,816 Total Capital Assets, Being Depreciated 297,770,885 691,880 329,500 3,310,670 301,443,935 Less accumulated depreciation for: Buildings and improvements 28,159,909 2,361,480 - - 30,521,389 Equipment and furniture 2,216,710 237,744 - - 2,454,454 Vehicles 1,563,715 68,123 329,500 - 1,302,338 Infrastructure 108,789,321 6,506,746 - - 115,296,067 Total Accumulated Depreciation 140,729,655 9,174,093 329,500 - 149,574,248 Total Capital Assets, Being Depreciated, Net 157,041,230 (8,482,213) - 3,310,670 151,869,687 Governmental Activities Capital Assets, Net 520,479,310$ 605,340$ -$ -$ 521,084,650 Depreciation expense was charged to the following functions in the Statement of Activities: General governments 634,400$ Planning and development 115,832 Community services 1,820,841 Public works 6,603,020 9,174,093$ 159 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 48 NOTE 4: CAPITAL ASSETS (CONTINUED) Capital asset activity for business-type activities for the year ended June 30, 2017, is as follows: Beginning Ending Balance at Balance at July 1, 2016 Additions Deletions June 30, 2017 Business-Type activities: Capital assets, not being depreciated: Land 39,712,955$ -$ -$ 39,712,955 Capital assets, being depreciated: Buildings and improvements 6,636,465 - - 6,636,465 Equipment and furniture 2,303,742 159,780 84,284 2,379,238 Vehicles 20,348 - - 20,348 Software 20,255 - - 20,255 Total Capital Assets, Being Depreciated 8,980,810 159,780 84,284 9,056,306 Less accumulated depreciation for: Buildings and improvements 2,650,551 214,546 - 2,865,097 Equipment and furniture 2,103,827 7,150 84,284 2,026,693 Vehicles 20,348 - - 20,348 Software 20,255 - - 20,255 Total Accumulated Depreciation 4,794,981 221,696 84,284 4,932,393 Total Capital Assets, Being Depreciated, Net 4,185,829 (61,916) - 4,123,913 Business-Type Activities Capital Assets, Net 43,898,784$ (61,916)$ -$ 43,836,868 Depreciation expense was charged to the following functions in the Statement of Activities: Golf Course 221,696$ 160 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 49 NOTE 5: CHANGES IN LONG-TERM LIABILITIES – GOVERNMENTAL ACTIVITIES Changes in Long-Term Debt The following is a summary of changes in governmental long-term liabilities of the City for the fiscal year ended June 30, 2017: Balance at Balance Due within July 1, 2016 Additions Deletions June 30, 2017 One year City: Compensated absences payable 852,551$ 808,309$ 830,430$ 830,430$ 247,584$ Copier lease payable 37,935 33,921 21,936 49,920 26,620 Dell Computer lease 41,629 - 26,930 14,699 9,587 De Lage Landen Public Finance 75,832 - 37,916 37,916 37,916 Fleet Vehicle Lease - 452,067 24,439 427,628 90,413 Note payable - Eisenhower Dr. Property - 2,250,000 - 2,250,000 1,125,000 Housing Authority: Provident Loan 1,325,596 - 45,375 1,280,221 49,317 U.S. Department of Agriculture 649,698 - 21,250 628,448 23,474 Financing Authority: Revenue bonds 1,850,000 - 585,000 1,265,000 615,000 4,833,241$ 3,544,297$ 1,593,276$ 6,784,262$ 2,224,911$ A description of individual issues of debt (excluding defeased bonds) outstanding as of June 30, 2017, is as follows: Copier Leases Payable In June 2013, the City entered into a 5-year lease agreement for photocopiers for $71,045 maturing in monthly increments of $1,456, with interest payable monthly at 8.47 percent. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payments at the inception date. On April 1, 2015, the City leased an additional copier for $9,000 maturing in monthly increments of $1,728, with interest payable monthly at 8.47 percent. The minimum future lease obligations and the net present value of the lease payments as of June 30, 2017, are as follows: Year Ending June 30, Total 2018 28,899$ 2019 8,160 2020 8,160 2021 8,160 2022 680 Total Payments 54,059 Less amount representing interest (4,139) Outstanding Principal 49,920$ 161 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 50 NOTE 5: CHANGES IN LONG-TERM LIABILITIES – GOVERNMENTAL ACTIVITIES (CONTINUED) Dell Computer Lease Payable In April 2014, the City entered into a 5-year lease agreement for Dell computers for $90,629 maturing in annual increments ranging from $20,693 to $408, with interest payable annually at 4.79%. In August 2015, the City entered into another 5-year lease for Dell computers for $17,682 maturing in annual increments from $16,620 to $639, with interest payable annually at 4.07%. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payments at the inception date. The minimum future lease obligations and the net present value of the lease payments as of June 30, 2017, are as follows: Year Ending June 30,Total 2018 10,234$ 2019 4,685 2020 664 Total Payments 15,583 Less amount representing interest (884) Outstanding Principal 14,699$ Technology Hardware Lease Payable In 2016, the City entered into a 3-year lease agreement for network firewall and switches for $113,748 maturing in three annual installments of $37,916, with no interest. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payments at the inception date. The balance at June 30, 2017 is $37,916 which will become due in fiscal year 2017-18. 162 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 51 NOTE 5: CHANGES IN LONG-TERM LIABILITIES – GOVERNMENTAL ACTIVITIES (CONTINUED) Fleet Vehicle Lease In January of 2017 the City entered into a vehicle lease agreement with Enterprise Fleet Management with the goal of replacing all light duty vehicles within two years. Pool vehicles are also included in the replacement program and are utilized by multiple departments. In fiscal year 2016-17, 16 vehicles were replaced with five- year leases ranging from $22,676 to $37,787. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payment at the inception date. The minimum future lease obligations and the net present value of the lease payments as of June 30, 2017, are as follows: Year Ending June 30,Total 2018 122,520$ 2019 122,520 2020 122,520 2021 122,520 2022 82,013 Total Payments 572,093 Less amount representing interest (144,465) Outstanding Principal 427,628$ Note Payable – Eisenhower Drive Property In March 2017, the City secured a note in the amount of $2,250,000 to fund the acquisition of property located on Eisenhower Drive to be used as a drainage retention basin. The note accrues interest at 3.5% and will be paid in two annual installments beginning in fiscal year 2017-18 of which the principal portion will be $1,125,000 each. 1996 Lease Revenue Refunding Bonds On November 15, 1996, the Financing Authority issued $8,790,000 of 1996 Lease Revenue Refunding Bonds to defease the remaining 1991 Local Agency Revenue Bonds in the amount of $8,200,000 and to provide funds for construction of remaining improvements to the La Quinta Civic Center site. The bonds consist of $3,630,000 of serial bonds and $5,150,000 of term bonds. The serial bonds will accrue interest at rates between 3.70 percent and 5.30 percent and principal amounts mature between October 1, 1997 and October 1, 2008, in amounts ranging from $285,000 to $380,000. The term bonds accrue interest at a rate of 5.55 percent and mature on October 1, 2018. A surety agreement has been purchased to satisfy the bond reserve requirement. There are certain limitations regarding the issuance of parity debt as further described in the official statement. The amount of principal outstanding at June 30, 2017, is $1,265,000. Year Ending June 30,Principal Interest 2018 615,000$ 53,141$ 2019 650,000 18,038 Totals 1,265,000$ 71,179$ 163 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 52 NOTE 5: CHANGES IN LONG-TERM LIABILITIES – GOVERNMENTAL ACTIVITIES (CONTINUED) Loans Washington Street Apartments In October 2008, the former redevelopment agency acquired the Washington Street Apartments for cash and the assumption of the following debt: Provident Bank Loan This loan was originally entered into with the previous owner of the Washington Street Apartments and Provident Bank for $1,696,000 in August 2001 at an 8.36 percent interest rate. The loan is amortized on a thirty-year basis with the outstanding balance due in twenty years or August 2021. The loan is secured by a deed of trust on the property and is senior to the United States Department of Agriculture (USDA) loan which is also secured by a deed of trust on the property. Repayments are $3,720 month, but can vary and are made from tenant rent receipts. The principal balance of this loan at June 30, 2017, is $1,280,221. The annual debt service requirements are as follows: Year Ending June 30,Total Interest 2018 49,317$ 105,157$ 2019 53,602 100,872 2020 58,259 96,216 2021 63,320 91,154 2022 1,055,723 14,670 Totals 1,280,221$ 408,069$ 164 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 53 NOTE 5: CHANGES IN LONG-TERM LIABILITIES – GOVERNMENTAL ACTIVITIES (CONTINUED) United States Department of Agriculture (USDA) Rural Development Promissory Note This promissory note was originally entered into with the previous owner of the Washington Street Apartments and USDA – Rural Development for $1,500,000 in November 1980 at a 10.00 percent interest rate. The note is amortized on a fifty-year basis with the outstanding balance due in October 2030. The outstanding principal balance, in October 2008, when the property was acquired by the former redevelopment agency was $760,721. The loan is secured by a deed of trust on the property and is subordinated to the Provident loan which is also secured by a deed of trust on the property. Repayment of the monthly loan amount is made from tenant rent receipts and a rental subsidy from the USDA. Rural Development has agreed to a 9 percent interest rate subsidy on the Promissory Note as long as the Apartment renters meet certain program eligibility requirements. The principal balance of this note at June 30, 2017, is $628,448. Year Ending June 30, Total Interest 2018 23,474$ 61,807$ 2019 25,932 59,349 2020 28,648 56,634 2021 31,648 53,634 2022 34,962 50,320 2023-2027 238,017 188,392 2028-2031 245,767 45,420 Totals 628,448$ 515,556$ NOTE 6: DEBT WITHOUT GOVERNMENTAL COMMITMENT The City of La Quinta sold Improvement Bonds issued pursuant to the California State Improvement Act of 1915. The Bonds are payable from the annual installments collected on the regular property tax bills sent to owners of property having unpaid assessments levied against land benefited by the projects. The bonds are neither general obligations of the City nor any other political subdivision and the full faith and credit of the City is not pledged for repayment thereof, therefore, they are not included in the long-term liabilities in the accompanying financial statements. The City is not liable for repayment of the debt, but is only acting as agent for the property owners in collecting the assessments and forwarding the collections to bondholders. Assessment District 97-1 bonds were fully redeemed on September 2, 2016. 165 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 54 NOTE 7: INTERFUND RECEIVABLES AND PAYABLES The composition of current interfund receivable and payable balances is as follows: Internal Service Non-Major Due from Other Funds Funds Governmental Total General Fund 502,084$ 7,994$ 510,078$ Due to Other Funds Interfund balances reflect short term borrowings for deficit cash balances at June 30, 2017. The composition of non-current interfund receivable and payable balances as of June 30, 2017, is as follows: Civic Center Non-Major Advances to Other Funds Fund Golf Course Governmental Total General Fund 7,175,608$ 5,396,862$ 2,450,190$ 15,022,660$ Advances from Other Funds a) In September 2006, an advance up to $9,615,094 for the City Hall expansion from the General Fund to the Civic Center Developer Impact Fee Fund was approved. As of June 30, 2017, the Civic Center expansion was completed and the amount of the advance was $7,175,608 outstanding. The advance accrues interest based on the rate earned by the Local Agency Investment Fund. b) As of June 30, 2017, the General Fund has advanced to the Golf Course fund $5,396,862. The advance accrues interest at the City’s investment pool rate and is to be repaid by the golf course out of future profits. c) In October 2009, an advance up to $2,033,687 for the Phase 1 of the Corporate Yard project from the General Fund to the Street and Park Maintenance Facility Funds was approved. As of June 30, 2017, the amount of the outstanding advance was $1,897,525. The advance accrues interest at the earnings rate of the City’s investment pool. d) In February 2003, the Redevelopment Agency Capital Projects PA No. 2 Fund advanced $1,350,131 to the Fire Facility Fund to provide funding for development of the City’s north fire station. On March 1, 2012 the outstanding advance of $925,192 was transferred from the former redevelopment agency to the General Fund with the former redevelopment agency receiving $925,192 in cash for the outstanding balance. The advance accrues interest at the earnings rate of the City’s investment pool funds. As of June 30, 2017, the remaining balance of the advance was $552,665. 166 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 55 NOTE 8: INTERFUND TRANSFERS Non-Major Transfers In:General Fund Governmental Total General Fund -$ 9,503$ 9,503$ Capital Improvement Fund 1,656,332 1,531,921 3,188,253 Housing Authority - 17,330,789 17,330,789 Non-major Governmental Funds 971,000 3,969 974,969 Golf Course Fund 401,300 -401,300 Total 3,028,632$ 18,876,182$ 21,904,814$ Transfer Out a)$9,503 was transferred to the General Fund from various non-major funds to fund various program expenses within the City related to operations and grant funded activities. b)$1,656,332 was transferred from the General Fund to the Capital Improvement Fund to fund various capital projects. c)$1,531,921 was transferred to Capital Improvement Fund from various non-major funds whereby available external grant funding was received and appropriated first for various projects. d)$971,000 was transferred from the General Fund to various non-major funds to support various administrative operations and expenses within the City. e)$3,969 was transferred between non-major funds to repay the DIF loan liability. f)$401,300 was transferred from the General Fund to the Golf Course Fund to subsidize operations per the FY16-17 budget. g)$10,919,559 was transferred from the Housing Authority PA No. 1 fund to the Housing Authority fund, which is a new fund in fiscal year 2016/2017, due to a reorganization of the presentation of the fund. h)$6,411,230 was transferred from the Housing Authority PA No. 2 fund to the Housing Authority fund, which is a new fund in fiscal year 2016/2017, due to a reorganization of the presentation of the fund. NOTE 9: DEFINED BENEFIT PENSION PLAN Miscellaneous Plan Plan Description All qualified employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, a cost- sharing multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under these plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provision, assumption and membership information. Copies of the report can be found on the CalPERS website. 167 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 56 NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED) Benefits Provided CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: The Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plan’s provisions and benefits in effect at June 30, 2017 are summarized as follows: Tier I Tier II PEPRA On and after On and after On and after Hire date December 16, 1983 December 17, 2012 January 1, 2013 Benefit formula 2.5% @55 2% @60 2% @62 Benfit vesting schedule 5 years servce 5 years servce 5 years servce Benefit payments monthly for life monthly for life monthly for life Retirement age 50 and up 50 and up 52 and up Monthly benefits, as a % of eligible compensation 2% to 2.5% 2% to 2.5% 1% to 2% Required employee contribution rates 8.00% 1.092% to 2.418% 6.25% Required employer contribution rates 10.110%7.200%6.533% Contributions Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions are determined annually on an actuarial basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contributions to the pension plan were $949,231 for the year ended June 30, 2017. Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions As of June 30, 2017, the City reported a liability of $10,874,098 for its proportionate share of the collective net pension liability. The net pension liability was measured as of June 30, 2016, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2015, and rolled forward to June 30, 2016 using actuarial rollforward procedures. The City’s proportion of the collective net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportion of the collective net pension liability as of June 30, 2015 and 2016 is as follows: Proportion- June 30, 2015 0.12604 % Proportion- June 30, 2016 0.12567 % Change- Increase (Decrease)(0.00037) % For the year ended June 30, 2017, the City recognized pension expense of $588,452. 168 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 57 NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED) At June 30, 2017, the City reported deferred outflows and deferred inflows of resources related to pensions as follows: Deferred Outflows Deferred Inflows of Resources of Resources Pension contributions subsequent to measurement date 949,231$ -$ Changes in assumptions - 295,382 Differences between expected and actual experience 24,068 - Net difference between projected and actual earnings on pension plan investments 1,537,370 - Changes in proportion and difference between the city's contributions and proportionate share of contributions 512,774 78,984 Total 3,023,443$ 374,366$ The $949,231 reported as deferred outflows of resources resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2018. Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows: Year Ended June 30, 2018 535,810$ 2019 484,659 2020 295,034 2021 384,342 1,699,845$ Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2016 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2015 total pension liability. The total pension liability in the June 30, 2015 actuarial valuation was determined using the following actuarial methods and assumptions: Valuation Date June 30, 2015 Measurement Date June 30, 2016 Actuarial Cost Method Entry Age Normal Cost Method Actuarial Assumptions Discount Rate 7.65% Inflation 2.75% Salary Increases 3% Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 7.5% (1) Mortality Rate Table Derived using CalPERS' Membership Data for all Funds (1) Net of pension plan investment and administrative expenses, including inflation 169 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 58 NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED) Discount Rate The discount rate used to measure the total pension liability was 7.65 percent. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that the City’s contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate. Based on those assumptions, each pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. In determining the long-term expected 7.65 percent rate of return on pension plan investments, CalPERS took into account both short and long-term market return expectations as well as the expected pension fund cash flows. Based on the expected benefit payments of the Public Employees’ Retirement Fund, CalPERS indicated that a 19 year horizon was ideal in determining the level equivalent discount rate assumption. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The target allocation and best estimates of arithmetic real rates of return for each major asset class are the same for the Plan. These geometric rates of return are summarized in the following table: Asset Class New Strategic Allocation Real Return Years 1 - 10 Real Return Years 11+ Global Equity 51%5.25%5.71% Global Fixed Income 20%0.99 2.43 Inflation Sensitive 6%0.45 3.36 Private Equity 10%6.83 6.95 Real Estate 10%4.50 5.13 Infrastructure and Forestland 2%4.50 5.09 Liquidity 1%(0.55) (1.05) Total 100% Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net position liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percent point lower or 1 percent higher than the current rate: Discount Rate - 1% Current Discount Rate Discount Rate +1% (6.65%)(7.65%)(8.65%) Net Pension Liability 16,544,458$ 10,874,098$ 6,205,789$ 170 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 59 NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED) Pension Plan Fiduciary Net Position Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports. NOTE 10: DEFINED CONTRIBUTION PLANS Plan Description The Supplemental Pension Savings Plan is a defined contribution pension plan established by the City to provide retirement excess benefits to general employees of the City. At June 30, 2017, there was one plan member. There are no required contributions by plan members. During the 2016-2017 fiscal year the City made no contributions to fund the Supplemental Pension Savings Plan. NOTE 11: POST-EMPLOYMENT HEALTH BENEFITS Plan Description The City of La Quinta provides other postemployment benefits (OPEB) through a single-employer defined benefit healthcare plan by contributing on behalf of all eligible retirees’ $125/month for calendar 2016 and $128/month for calendar 2017, increased in all future years according to the rate of medical inflation. These benefits are provided per contract between the City and the employee associations. A separate financial report is not available for the plan. Funding Policy Annual OPEB Cost and Net OPEB Obligation. The City's annual cost (expense) is calculated based on the annual required contribution (ARC) of the employer, an amount actuarially determined in accordance with the parameters of GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) over a period not to exceed thirty years. The contribution requirements of plan members and the City are established and may be amended by the City, City Council. Currently, contributions are not required from plan members. The following table shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's net OPEB obligation for these benefits: Annual required contribution (ARC)106,104$ Interest on net OPEB obligation 32,523 Adjustment to ARC (47,020) Annual OPEB cost 91,607 Contributions made (28,092) Increase in net OPEB obligation 63,515 Net OPEB obligation - beginning of year 813,077 Net OPEB obligation - end of year 876,592$ 171 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 60 NOTE 11: POST-EMPLOYMENT HEALTH BENEFITS (CONTINUED) The City’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation for the current and two preceding years were as follows: Actual Percentage Fiscal Annual Contribution of Annual Net OPEB Year OPEB (Net of OPEB Cost Obligation End Cost Adjustments) Contributed (Asset) 6/30/2015 94,106$ 16,412$ 17.44%741,071$ 6/30/2016 92,891 20,885 22.48%813,077 6/30/2017 91,607 28,092 30.67%876,592 Funded Status and Funding Progress Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the City are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The funded status of the plan as of the most recent valuation dates July 1, 2014 was as follows: Actuarial Actuarial Actuarial Percent of Type of Valuation Value of Accrued Funded Covered Covered Interest Valuation Date Assets Liability Ratio Payroll Payroll Rate Actual 7/1/2014 - 851,125$ 0% 5,372,588$ 15.8% 4.0% Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The required contribution was determined as part of the July 1, 2014, actuarial valuation using the projected unit credit method. The actuarial assumptions included a 4.0 percent investment rate of return and healthcare trend rate ranging from 5 percent to 8 percent. The actuarial value of assets is set equal to the reported market value of assets. The UAAL is being amortized as a level dollar on an open basis. The remaining amortization period at June 30, 2017, was twenty-four years. 172 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 61 NOTE 12: RISK MANAGEMENT Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of La Quinta is a member of the California Joint Powers Insurance Authority (CJPIA). The CJPIA is composed of 117 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the CJPIA is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The CJPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee. Self-Insurance Programs of the CJPIA Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for self-insurance programs is based on actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool. General Liability In the liability program claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $30,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $30,000 to $750,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $750,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers. For 2016-17, the CJPIA’s pooled retention is $2 million per occurrence, with reinsurance to $20 million, and excess insurance to $50 million. The CJPIA’s reinsurance contracts are subject to the following additional pooled retentions: (a) $2.5 million annual aggregate deductible in the $3 million in excess of $2 million layer, (b) $3 million annual aggregate deductible in the $5 million in excess of $10 million layer. There is a third annual aggregate deductible in the amount of $2.5 million in the $5 million in excess of $5 million layer, however it is fully covered under a separate policy and therefore not retained by the Authority. The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Costs of covered claims for subsidence losses have a sub-limit of $30 million per occurrence. 173 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 62 NOTE 12: RISK MANAGEMENT (CONTINUED) Workers’ Compensation In the workers’ compensation program claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $50,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $50,000 to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $100,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers. For 2016-17, the CJPIA’s pooled retention is $2 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $2 million. Coverage from $2 million to $5 million is purchased as part of a reinsurance policy, and Employer’s Liability losses from $5 million to $10 million are pooled among members. Purchased Insurance Property Insurance - The City of La Quinta participates in the all-risk property protection program of the CJPIA. This insurance protection is underwritten by several insurance companies. City of La Quinta property is currently insured according to a schedule of covered property submitted by the City of La Quinta to the CJPIA. City of La Quinta property currently has all-risk property insurance protection in the amount of $62,668,100. There is a $5,000 deductible per occurrence except for non-emergency vehicle insurance which has a $1,000 deductible. Premiums for the coverage are paid annually and are not subject to retrospective adjustments. Earthquake and Flood Insurance - The City of La Quinta purchases earthquake insurance brokered through a third party. The City of La Quinta property currently has earthquake protection up to $10,000,000 per occurrence. There is a deductible of $25,000 per occurrence. Premiums for the coverage are paid annually in the amount of $96,000 and are not subject to retrospective adjustments. Theft Insurance - The City purchases theft insurance coverage brokered through a third party. The City pays an annual premium of $3,366, which covers thefts up to $1,000,000, with a deductible of $5,000 per occurrence. Pollution Legal Liability Insurance - The City participates in the pollution legal liability insurance program which is available through the CJPIA. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $50,000 deductible. The CJPIA has a limit of $10 million for the 3-year period from July 1, 2014 through July 1, 2017. Adequacy of Protection During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. 174 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 63 NOTE 13: FUND BALANCE a.Fund Balance Commitments The City has the following committed fund balance shown on the balance sheet: Committed to emergency reserve – in June of 2017 the City established the amount of 40 percent of the FY 2017-2018 budgeted operating expenditures. The City chose to base the FY 2016-2017 year-end reserves on the adopted FY 2017-2018 budget. This amount totals $16,534,000. The funds would be drawn upon pursuant to the Municipal Code Section 2.20 which defines an emergency or disaster to mean the actual or threatened existence of conditions of disaster or of extreme peril to the safety of persons and property within this city caused by such conditions as air pollution, fire, flood, storm, epidemic, riot, earthquake or other conditions, including conditions resulting from war or imminent threat of war but other than conditions resulting from a labor controversy, which conditions are or are likely to be beyond the control of the services, regular personnel, equipment and facilities of the city and which may require the combined forces of other political jurisdictions to combat. Committed to post-retirement health benefits - the City has committed a portion of fund balance for the payment in future years of their Post-retirement health benefits. For the year ended June 30, 2017, the City has committed $1,523,400 for this purpose. Committed to working capital reserve: in June of 2017 the City established the amount of 10 percent of the FY 2017-2018 budgeted expenditures. The City chose to base the FY 2016-2017 year-end reserves on the adopted FY 2017-2018 budget. This amount totals $4,134,000. Committed to Fiscal Year 2017 carryovers totaled $120,000 at June 30, 2017. b.Assigned Fund Balance The City has the following assigned fund balance shown on the balance sheet: Assigned to public safety represents property tax accumulated and withheld by the County of Riverside to be used for fire protection, disaster preparedness, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assists. The assigned fund balance related to this item as of June 30, 2017 is $9,371,699. Assigned to capital projects is comprised of carryover balances for capital projects and accumulated resources related to the City’s sales tax Measure G with a combined total of $6,322,570. Capital project carryover balances as of June 30, 2017 are $4,859,920. Revenue accrued for the first quarter of implementation (April – June 2016) for Measure G, a one percent transaction and use tax, was reserved in an account as established by City Council during the mid-year 2016-2017 budget adjustment. These funds shall be used in accordance with the ballot measure for costs including police protection, projects such as parks, streets, landscaping and flood control; programs attracting businesses; youth/senior services; sports/recreation programs and preserving property values and quality of life. On June 30, 2017 the balance was $1,462,650. 175 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 64 NOTE 13: FUND BALANCE (CONTINUED) c. At June 30, 2017, the following funds had deficit fund balances: Major Capital Projects Funds: Capital Improvement 178,798$ Civic Center 7,169,261 Nonmajor Special Revenue Funds: SLESA 14,439 Justice Assistance Grant 268 Nonmajor Capital Projects Funds: Library Development 1,609,835 La Quinta Finance Authority 95 Street Facility 1,897,647 Fire Facility 552,665 NOTE 14: GOLF COURSE MANAGEMENT AGREEMENT The City entered into an agreement with Landmark Golf Management LLC (operator) to manage the golf operations at the city-owned SilverRock Golf Course. The Agreement entered into on April 6, 2004, sets forth a five-year term commencing upon the completion of the golf course. On January 14, 2005, the golf course was deemed to be complete and management was turned over to the operator. The contract has been amended and extended numerous times with the current contract expiring July 1, 2018. The contract provides that the operator will manage the day to day operations, hire employees, provide golf pro shop and food services, manage all marketing and promotional activities, prepare the annual budget report for Council consideration, and manage accounting and payroll functions. In addition to the annual payment for management services, the City has advanced the operator $250,000 to pay for golf course expenses. Twice a month the operator submits a request for reimbursement to the City to replenish the City’s advance. In addition, the agreement sets forth the establishment of a capital reserve fund of 2 percent of green fees. For the fiscal year ending June 30, 2017, the Golf Course had a loss before transfers of $517,276. 176 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 65 NOTE 15: CONSTRUCTION COMMITMENTS Various construction projects were in progress at June 30, 2017. Projects costs are paid out of the capital improvements fund. The following material construction commitments, for which funds have been encumbered, existed at June 30, 2017, with an estimated cost to complete. Expenditures Project Contract to date as of Remaining Project Name Number Amount June 30, 2017 Commitments Madison Street Ave. 50 to Ave. 52 091002 2,366,566$ 757,440$ 1,609,126$ Dune Palms Road Street Improvements 091004 2,483,000 190,311 2,292,689 Dune Palms Bridge Improvement 111205 17,510,603 793,302 16,717,301 SilverRock Infrastructure Improvements 141517 5,733,021 307,268 5,425,753 Miles Avenue Median Island Landscaping 151602 1,122,738 94,094 1,028,644 LQ Village Complete Streets- Road Diet Proj 151603 1,973,442 86,945 1,886,497 Roudel Drainage Improvements 151606 254,000 44,500 209,500 La Quinta X Park 151609 3,501,639 8,203 3,493,436 Citywide Drainage Enhancements 151612 4,245,230 160,893 4,084,337 HSIP Intersection Improvements 201601 1,260,400 30,859 1,229,541 HSIP Traffic Signal Interconnect Network 201602 1,971,000 74,457 1,896,543 La Quinta Landscape Renovation Improvement 201603 2,552,576 296,654 2,255,922 Fritz Burns Park- Tennis and Pickleball Court 201604 607,250 64,001 543,249 Civic Center Campus Lake/ Irrigation Conver 201606 675,270 98,288 576,982 SilverRock Resort Big Horn Sheep Temp Fence 201607 802,606 454,369 348,237 Washington St Apts Rehabilitation & Testa Property 999901 27,996,401 1,943,596 26,052,805 Jefferson St/ I-10 Contribution 999902 632,000 499,694 132,306 NOTE 16: REIMBURSEMENT AGREEMENTS The City entered into a sales tax sharing agreement on January 30, 2006, with Costco Wholesale Corporation. Under the terms of the agreement the City shall make quarterly payments of 40 percent of any sales tax generated from Costco in an amount not to exceed $4,000,000 over a ten-year period. Due to the reporting of sales tax information by the State Board of Equalization to the City, the reimbursement payments by the City will lag by one quarter. The agreement terminates when either the $4,000,000 limit is reached or in 10 years whichever comes first. The Costco business opened in November 2006. As of June 30, 2017, the City made $3,531,620 in reimbursement payments to the owner leaving an outstanding balance of $0. On September 9, 2014, the City entered into a sales tax sharing agreement with One Eleven La Quinta LLC (“Hobby Lobby”). Under the terms of the agreement the City shall make quarterly payments of 50 percent of any sales tax generated from Hobby Lobby in an amount not to exceed $400,000 over an eight year period. Due to the reporting of sales tax information by the State Board of Equalization to the City, the reimbursement payments by the City will lag by one quarter. The agreement terminates when either the $400,000 limit is reached or in eight years whichever comes first. The Hobby Lobby business opened in December 2014. As of June 30, 2017, the City made $59,501 in reimbursement payments to the owner leaving an outstanding balance of $340,499. 177 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 66 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of La Quinta that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit. The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 3, 2011, the City Council elected to become the Successor Agency for the Former Redevelopment Agency (‘Former Agency”) in accordance with the Bill as part of City resolution number 2012-002. After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the Former Agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. The Successor Agency to the Former Agency is reported as a fiduciary fund (private purpose trust fund). a. Cash and Investments Cash and investments reported in the accompanying financial statements consisted of the following: Cash and investments pooled with the City 21,114,187$ Cash and investments with fiscal agent 25,578,625 46,692,812$ b. Loans Receivable Owner Participation Agreement – Garff Properties, LLC In July 2010, the Former Agency entered into an Owner Participation Agreement (OPA) with Garff Properties-La Quinta, LLC (“Garff”) that provides for the Former Agency to provide a rehabilitation loan to Garff of up to $2,300,000 for the construction of a new auto dealership facility and rehabilitation of an existing dealership facility. In connection with the OPA, Garff has executed a promissory note which is secured by a deed of trust, and an operating covenant. The loan will be repaid by crediting future sales and property tax increment taxes generated on the site until the cumulative taxes collected equals the loan amount. At that time, the note will be cancelled and the operating covenant will terminate. 178 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 67 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) b. Loans Receivable (Continued) If, after ten years of operation, a shortfall exists between the revenues collected and the outstanding loan amount, the note will be cancelled and the operating covenant will terminate. Further, if at any time through no fault of the dealership certain future events outside of the dealership control occur the note will be cancelled and the operating covenant will terminate. The balance at June 30, 2017 is $952,432. Owner Participation Agreement – Torre Nissan In June 2011, the Former Agency entered into an Owner Participation Agreement (OPA) with an auto dealer, Mega Dealer, LLC (“Torre Nissan”) that provides for the Former Agency to provide a rehabilitation loan to Torre Nissan of up to $1,500,000 for the remodeling of the existing dealership and an expansion of the dealership facility to accommodate a new line of electric and commercial vehicles. The new expansion will also include service and parts sales facilities. In connection with the OPA, Torre Nissan has executed a promissory note, which is secured by a subordinated deed of trust, and an operating covenant. The loan will be repaid by crediting future sales and property tax increment taxes generated on the site until the cumulative taxes collected equals the loan amount. If Nissan Motor Company ceases to exist, the note will be cancelled and the operating covenant will terminate. At the end of the ten-year operating covenant, the operating covenant will terminate and the note will be cancelled, and any outstanding loan balance will be forgiven. The balance at June 30, 2017 is $1,196,759. c. Due from other Governments La Quinta Library In April 2005, an advance of $2,490,273 was made from the former redevelopment agency to provide funding for the construction of the public library. The loan accrues interest at the earnings rate of the City’s investment pool fund. The remaining balance of this loan at June 30, 2017, is $1,609,835. d. Deferred Outflows of Resources As debt is refunded, the difference between the carrying value of the refunded debt and the reacquisition price is recorded as a deferred outflow of resources and amortized over the shorter of the new or refunded debt, whichever is shorter. Activity during the fiscal year is comprised of the following: Balance at Balance July 1, 2016 Additions Deductions June 30, 2017 Deferred charge on refunding 3,703,218$ 8,170,493$ 406,219$ 11,467,492$ 179 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 68 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) e. Long-Term Debt A description of long-term debt outstanding of the Successor Agency as of June 30, 2017, follows: Balance at Balance Due within July 1, 2016 Additions Repayments June 30, 2017 One year Tax allocation bonds 179,830,000$ 35,055,000$ 12,440,000$ 202,445,000$ 8,485,000$ City loans 31,382,100 7,524,204 2,463,724 36,442,580 3,052,025 Revenue bonds 27,225,000 - 27,225,000 - - Unamortized premiums/discounts 12,553,967 (244,684) 386,114 11,923,169 - Total 250,991,067$ 42,334,520$ 42,514,838$ 250,810,749$ 11,537,025$ 2011 Series, Project Area No. 1 and 2 On June 9, 2011, the La Quinta Financing Authority issued revenue bonds in the amount of $28,850,000 to finance projects benefiting low and moderate income housing in La Quinta Redevelopment Project Area No. 1 and La Quinta Redevelopment Project Area No. 2. Interest is payable semi-annually on March 1 and September 1 of each year, commencing September 1, 2011. Interest payments range from 3.750 percent to 8.185 percent per annum. The interest and principal on the bonds are payable from pledged tax increment revenues. 2011 Series A On June 6, 2011, the former redevelopment agency issued subordinate taxable tax allocation bonds in the amount of $6,000,000 to finance capital projects benefiting the La Quinta Redevelopment Project Area No. 2. The bonds consist of $190,000 of term bonds that accrue interest at 5.375 percent and mature on September 1, 2016, $280,000 of term bonds that accrue interest at 7.125 percent and mature on September 1, 2021, $380,000 of term bonds that accrue interest at 7.600 percent and mature on September 1, 2026, and $5,150,000 of term bonds that accrue interest at 8.150 percent and mature on September 1, 2031. The interest and principal on the bonds are payable from pledged tax increment revenues. On December 22, 2016, the Successor Agency to the La Quinta Redevelopment Agency (the “Successor Agency”) issued $35,055,000 La Quinta Redevelopment Project Areas No. 1 and 2, Subordinate Tax Allocation Refunding Bonds, 2016 Taxable Series A (the “2016 Bonds”). A portion of the proceeds of the 2016 Bonds was used to refund and defease the outstanding 2011 Bonds. The 2011 Series, Project Area No. 1 and 2 and the 2011 Series A bonds are considered defeased. As a result, the Successor Agency’s reporting obligation with regards to the 2011 Series, Project Area No. 1 and 2 and the 2011 Series A bonds has been terminated. 180 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 69 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) e. Long-Term Debt (Continued) 2013 Series A On December 17, 2013, the Successor Agency issued subordinate tax allocation refunding bonds in the amount of $97,190,000 to refinance outstanding long term obligations held by the Successor Agency. The 2013 Series A tax allocation bonds were issued at a premium of $6,056,280 and issuance costs of $480,001. Interest rates on the bonds range from 3.00 percent to 5.00 percent and are payable semi-annually on March 1 and September 1 of each year until maturity. The interest and principal of the bonds are payable solely from property tax revenue. A portion of the proceeds were used to fund the bond reserve requirement. The principal balance of outstanding bonds at June 30, 2017, is $85,590,000 with an unamortized premium of $4,845,024. The minimum annual requirements to amortize the bond payable as of June 30, 2017, are as follows: Year Ending June 30, Principal Interest Total 2018 3,645,000$ 4,121,362$ 7,766,362$ 2019 3,790,000 3,953,713 7,743,713 2020 3,985,000 3,759,338 7,744,338 2021 4,180,000 3,555,213 7,735,213 2022 4,390,000 3,340,963 7,730,963 2023-2027 25,470,000 13,096,562 38,566,562 2028-2032 32,305,000 6,118,260 38,423,260 2033-2034 7,825,000 212,968 8,037,968 85,590,000$ 38,158,379$ 123,748,379$ 2013 Series B On December 17, 2013, the Successor Agency issued subordinate tax allocation refunding bonds in the amount of $23,055,000 to refinance outstanding long term obligations held by the Successor Agency. The 2013 Series B tax allocation bonds were issued at a discount of $8,951 and issuance costs of $122,274. The bonds consist of $3,710,000 of term bonds that accrue interest at 5.240 percent and mature on September 1, 2026, $4,335,000 of term bonds that accrue interest at 5.550 percent and mature on September 1, 2029, and $5,115,000 of term bonds that accrue interest at 5.820 percent and mature on September 1, 2032. The remaining $9,895,000 matures annually with rate ranging from 0.76 percent to 4.89 percent. The interest and principal on the bonds are payable from property tax revenue. A portion of the proceeds were used to fund the bond reserve requirement. The principal balance of outstanding bonds at June 30, 2017, is $20,130,000 with an unamortized discount of $7,159. 181 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 70 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) e. Long-Term Debt (Continued) The minimum annual requirements to amortize the bond payable as of June 30, 2017, are as follows: Year Ending June 30, Principal Interest Total 2018 900,000$ 996,053$ 1,896,053$ 2019 920,000 970,318 1,890,318 2020 950,000 939,623 1,889,623 2021 985,000 903,488 1,888,488 2022 1,025,000 860,981 1,885,981 2023-2027 5,900,000 3,485,905 9,385,905 2028-2032 7,645,000 1,667,945 9,312,945 2033 1,805,000 52,526 1,857,526 20,130,000$ 9,876,839$ 30,006,839$ 2014 Series A On July 9, 2014, the Successor Agency issued tax allocation refunding bonds in the amount of $65,600,000, with a premium of $8,545,482, to refinance outstanding 2004 Series A Revenue Bonds of $72,865,000 with interest payments ranging between 3 percent to 5.25 percent. The net proceeds of $73,402,709 (after payment of $592,017 in issuance costs) plus an additional $4,012,653 of 2004 Series A sinking fund monies were used to purchase U.S. Government Securities. Those securities were deposited in an irrevocable trust with an escrow agent; and issued to pay-off $77,415,362 of remaining principal and accrued interest of 2004 Series A. As a result, the 2004 Series A bonds are considered to be defeased and the liability for those bonds has been removed from the Successor Agency’s long-term debt. The principal balance of outstanding bonds at June 30, 2017, is $61,670,000. The remaining unamortized bond premium at June 30, 2017 was $7,324,698. The Successor Agency in effect reduced its aggregate debt service payments over the remaining maturity period of the 2004 Series A by $11,814,531 and to obtain an economic gain (difference between the present values of the debt service payments on the old and new debt) of $7,801,878. The minimum annual requirements to amortize the 2014 Series A bonds payable as of June 30, 2017, are as follows: Year Ending June 30, Principal Interest Total 2018 2,270,000$ 2,956,300$ 5,226,300$ 2019 2,340,000 2,875,450 5,215,450 2020 2,435,000 2,779,950 5,214,950 2021 2,530,000 2,668,000 5,198,000 2022 2,660,000 2,538,250 5,198,250 2023-2027 15,425,000 10,505,125 25,930,125 2028-2032 19,680,000 6,138,750 25,818,750 2033-2035 14,330,000 1,098,250 15,428,250 61,670,000$ 31,560,075$ 93,230,075$ 182 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 71 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) e.Long-Term Debt (Continued) 2016 Series A On December 22, 2016, the La Quinta Redevelopment Project Areas No. 1 and 2 Subordinate Tax Allocation Refunding Bonds 2016 Taxable Series A Bonds were issued for $35,055,000 by the Successor Agency to the La Quinta Redevelopment Agency (the “Agency”) to refinance on an advance basis the La Quinta Redevelopment Agency’s (the “Prior Agency”) previously issued $6,000,000 La Quinta Redevelopment Project Area No. 2, Subordinate Taxable Tax Allocation Bonds, Series 2011 (the “2011 Project Area No. 2 Taxable Bonds”) of which $5,810,000 was outstanding and the Prior Agency’s loan obligation under the Loan Agreement, dated February 3, 2004 as supplemented by the Second Supplemental Loan Agreement, dated as of March 1, 2011 (the “2011 Loan Obligation”) in connection with the La Quinta Financing Authority’s previously issued $28,850,000 Local Agency Subordinate Taxable Revenue Bonds, 2011 Series A (the “2011 Taxable Housing Bonds”) of which $26,635,000 was outstanding. The Bonds were issued on a subordinate basis to the $65,600,000 Successor Agency to the La Quinta Redevelopment Agency, La Quinta Redevelopment Project Areas No. 1 and 2, Tax Allocation Refunding Bonds, 2014 Series. The Bonds are payable from and secured by the Pledged Tax Revenues, as defined herein, to be derived from the La Quinta Redevelopment Project Area No. 1 and La Quinta Redevelopment Project Area No. 2. The principal of and interest on the Bonds are payable solely from the pledged tax revenues allocated to the Successor Agency from the project areas. The principal balance of outstanding bonds at June 30, 2017, is $35,055,000 with an unamortized discount of $239,365. The Bonds mature in 2040, but may be called before maturity and redeemed at the option of the Agency, in whole or in part, from the proceeds of refunding bonds or other available funds, on September 1, 2026 or on any date thereafter prior to maturity at a redemption price equal to the principal amount of Bonds to be redeemed, without premium, plus accrued interest to the redemption date. Year Ending June 30, Principal Interest Total 2018 1,670,000$ 1,231,881$ 2,901,881$ 2019 1,310,000 1,208,580 2,518,580 2020 1,330,000 1,183,526 2,513,526 2021 1,365,000 1,153,763 2,518,763 2022 1,395,000 1,118,840 2,513,840 2023-2027 7,590,000 4,923,574 12,513,574 2028-2032 9,020,000 3,438,433 12,458,433 2033-2037 10,085,000 1,311,415 11,396,415 2038-2040 1,290,000 63,152 1,353,152 35,055,000$ 15,633,164$ 50,688,164$ 183 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 72 NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED) e. Long-Term Debt (Continued) Loans from the City of La Quinta The City of La Quinta loaned money to the Former Agency to cover operating and capital shortfalls. In a letter dated November 6, 2013, the California Department of Finance approved the loans as enforceable obligations to be paid through Successor Agency property tax. This loan approved split between the City’s General and the Housing Authority Funds. As of June 30, 2017, the amount due to the City of La Quinta was $36,442,580. f. Pledged Tax Revenues The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low and Moderate Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low and Moderate Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency. Total principal and interest remaining on the debt is $331,959,218 with annual debt service requirements as indicated above. For the current year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness incurred was $19,363,022 and the debt service obligation on the bonds was $17,676,972. g. Insurance The Successor Agency of the Former Agency is covered under the insurance policy of the City of La Quinta at June 30, 2017. NOTE 18: EXTRAORDINARY ITEM The Department of Finance approved the fiscal year 2017-18 Recognized Obligation Payment Schedule on March 10, 2017 whereby the outstanding loan repayments between the City and the Successor Agency were adjusted to include a 3 percent interest rate from the inception of the loan, resulting in an increase to interest due of $7,524,173; which shall be recognized 80 percent in the General Fund and 20 percent in the Housing Authority. Additionally, adjustments to the principal balance of the loan totaling $180,123 were recorded to reflect new regulation which provided that loan repayments must first be applied to principal, then interest. These items totaling $7,344,050 are considered to be extraordinary gains in the governmental funds and governmental activities and an extraordinary loss in the Successor Agency Private Purpose Trust. 184 CITY OF LA QUINTA, CALIFORNIA NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2017 73 NOTE 19: RESTATEMENT TO BEGINNING FUND BALANCE The City determined that property tax accumulated and held by the County of Riverside that was previously considered unavailable revenue is available to fund current obligations. Accordingly, beginning fund balance in the General Fund has been restated to reflect accumulated resources of the beginning of the period. General Fund Fund balance, beginning of year as previously reported 89,996,528$ Adjustment to recognize property tax held with County 8,569,043 Fund balance, beginning of year as restated 98,565,571$ 185 CITY OF LA QUINTA, CALIFORNIA REQUIRED SUPPLEMENTARY INFORMATION BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT GENERAL FUND YEAR ENDED JUNE 30, 2017 See accompanying note to the required supplementary information. 74 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 98,565,571$ 98,565,571$ 98,565,571$ -$ Resources (Inflows): Taxes 29,877,100 31,377,100 41,098,707 9,721,607 Licenses and permits 1,272,400 1,364,400 1,118,911 (245,489) Intergovernmental 6,936,700 6,976,700 250,000 (6,726,700) Charges for services 1,270,400 1,366,400 1,021,336 (345,064) Use of money and property 516,600 516,600 360,068 (156,532) Fines and forfeitures 212,400 253,400 348,345 94,945 Miscellaneous 132,600 138,600 149,872 11,272 Extraordinary Item - - 5,875,240 5,875,240 Transfer In 190,400 190,400 9,503 (180,897) Amounts Available for Appropriations 138,974,171 140,749,171 148,797,553 8,048,382 Charges to Appropriation (Outflows): General government Legislative 288,300 293,400 272,268 21,132 City manager 815,400 849,000 845,572 3,428 City attorney 416,000 506,000 410,887 95,113 Marketing 828,100 905,100 830,898 74,202 Human resources 385,100 417,100 407,779 9,321 City clerk 568,800 577,600 528,440 49,160 Fiscal services 1,094,500 1,145,900 1,018,009 127,891 Central services 980,600 929,300 863,952 65,348 The Hub Customer Services 672,200 717,800 638,565 79,235 Public safety Police 14,670,400 14,832,400 14,451,364 381,036 Public buildings 1,409,500 1,413,100 1,376,355 36,745 Code compliance 1,001,500 1,017,600 911,979 105,621 Building & safety 905,000 909,100 695,620 213,480 Fire 6,531,300 6,591,300 5,816,590 774,710 Planning and development Current planning 566,300 594,300 504,011 90,289 Parks and recreation Community services admin 832,200 836,300 783,382 52,918 Wellness center 612,600 606,700 522,039 84,661 Recreation Programs/Special Events 134,200 135,700 129,865 5,835 Park maintenance 1,694,900 1,718,500 1,708,801 9,699 Public works Administration 1,052,600 1,061,400 1,003,341 58,059 Development services 617,100 623,100 436,843 186,257 Maintenance/operations - street - - 10,755 (10,755) Engineering services 1,491,200 2,396,206 1,858,331 537,875 Capital outlay 32,500 2,305,500 2,280,802 24,698 Transfers out 3,674,300 8,081,749 3,028,632 5,053,117 Total Charges to Appropriations 41,274,600 49,464,155 41,335,080 8,129,075 Budgetary Fund Balance, June 30 97,699,571$ 91,285,016$ 107,462,473$ 16,177,457$ Budget Amounts 186 CITY OF LA QUINTA, CALIFORNIA REQUIRED SUPPLEMENTARY INFORMATION BUDGETARY COMPARISON SCHEDULE HOUSING AUTHORITY YEAR ENDED JUNE 30, 2017 See accompanying note to the required supplementary information. 75 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 17,330,789$ 17,330,789$ 17,330,789$ -$ Resources (InFlows): Use of money and property 889,600 889,600 1,219,341 329,741 Extraordinary item - - 1,468,810 1,468,810 Other income - - 2,750,038 2,750,038 Amounts Available for Appropriations 18,220,389 18,220,389 22,768,978 4,548,589 Charges to Appropriation (OutFlows): Planning and development Administration 152,200 167,400 159,621 7,779 Low/Mod Housing 615,200 615,200 687,419 (72,219) Debt service Principal retirement 66,300 66,300 66,625 (325) Interest and fiscal charges 126,500 126,500 125,003 1,497 Total Charges to Appropriations 960,200 975,400 1,038,668 (63,268) Budgetary Fund Balance, June 30 17,260,189$ 17,244,989$ 21,730,310$ 4,485,321$ Budget Amounts 187 CITY OF LA QUINTA, CALIFORNIA REQUIRED SUPPLEMENTARY INFORMATION MISCELLANEOUS PLAN SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS * 76 2015 2016 2017 Proportion of the Net Pension Liability 0.10339% 0.12604% 0.12567% Proportionate Share of the Net Pension Liability 6,433,391$ 8,651,290$ 10,874,098$ Covered Payroll 5,421,945$ 5,480,758$ 5,569,002$ Proportionate Share of the net pension liability as a Percentage of Covered Payroll 118.65%157.85%195.26% Plan Fiduciary Net Position as a Percentage of the 79.82%78.40%74.06% Total Pension Liability * - Fiscal year 2015 was the first year of implementation, therefore, only three years are shown. Changes in Assumptions The discount rate changed from 7.5 percent used for the June 30, 2014 measurement date to 7.65% used for the June 30, 2015 measurement date. Covered Payroll In accordance with GASB Statement No. 82, Pension Issues - An Amendment of GASB Statement No. 67, No. 68, and No. 73, we have restated to show covered payroll based on pensionable earnings. 188 CITY OF LA QUINTA, CALIFORNIA REQUIRED SUPPLEMENTARY INFORMATION MISCELLANEOUS PLAN SCHEDULE OF PLAN CONTRIBUTIONS AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS * 77 201520162017 Actuarially Determined Contributions - Miscellaneous 728,073$ 797,603$ 949,231$ Contributions in Relation to the Actuarially Determined Contribution (728,073) (797,603) (949,231) Contribution Deficiency (Excess)-$ -$ -$ Covered Payroll 5,480,758$ 5,569,002$ 5,739,416$ Contributions as a Percentage of Covered Payroll 13.28% 14.32% 16.54% * - Fiscal year 2015 was the first year of implementation, therefore, only three years are shown. Covered Payroll In accordance with GASB Statement No. 82, Pension Issues- An Amendment of GASB Statement No. 67, No. 68, and No. 73 , we have restated to show covered payroll based on pensionable earnings. 189 CITY OF LA QUINTA, CALIFORNIA REQUIRED SUPPLEMENTARY INFORMATION OTHER POST-EMPLOYMENT BENEFITS SCHEDULE OF FUNDING PROGRESS JUNE 30, 2017 78 Actuarial Actuarial Actuarial Percent of Type of Valuation Value of Accrued Funded Covered Covered Interest Valuation Date Assets Liability Ratio Payroll Payroll Rate Actual 7/1/2011 -$ 428,328$ 0% 7,459,445$ 5.7% 5.0% Actual 7/1/2014 - 851,125 0% 5,372,588 15.8% 4.0% Information for additional valuations will be reflected as they become available. 190 CITY OF LA QUINTA, CALIFORNIA REQUIRED SUPPLEMENTARY INFORMATION NOTE TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2017 79 NOTE 1: BUDGETS AND BUDGETARY ACCOUNTING a.Budget Procedures General Budget Policies The City adopts an annual budget prepared on the modified accrual basis of accounting for its governmental funds and on the accrual basis of accounting for its proprietary funds. The City manager or his designee is authorized to transfer budgeted amounts between the accounts of any department or funds that are approved by City Council. Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures may not legally exceed appropriations at the department level. Encumbrances Encumbrances are estimations of costs related to unperformed contracts for goods and services. These commitments are recorded for budgetary control purposes in the General, Special Revenue, and similar governmental funds. Encumbrances outstanding at year-end are reported as an unassigned fund balance. They represent the estimated amount of the expenditure ultimately to result if unperformed contracts in process at year end are completed. They do not constitute expenditures or estimated liabilities. Budget Basis of Accounting Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). The Housing Authority PA No.1, Housing Authority PA No. 2, Transportation Uniform Mitigation Fee, Development Agreement, Indian Gaming, and Infrastructure Funds did not adopt a budget. 191 This page left blank intentionally. 192 80 OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific revenues (other than expendable trusts and major capital projects) and the related expenditures that are legally required to be accounted for in a separate fund. The City of La Quinta has the following Special Revenue Funds: State Gas Tax Fund – To account for gasoline allocations made by the State of California. These revenues are restricted by the State to expenditures for street-related purposes only. Library and Museum Fund – To account for revenues from property tax increment dedicated library and museum services. Federal Assistance Fund – To account for revenues from the Community Development Block Grants received from the Federal Government and the expenditures of those resources. State Law Enforcement Services Account (SLESA) Fund – To account for state funded “Citizens for Public Safety” (COPS) program activities, as per Assembly Bill 3229, which supplements frontline police services such as anti-gang community crime prevention. Indian Gaming Fund – To account for contributions for public safety activities to reduce crime and increase public safety. Lighting and Landscape Special Assessment District 89-1 Fund – To account for special assessments levied on real property and the expenditure thereof from City-wide lighting and landscape maintenance and improvements. Quimby Fund – To account for the accumulation of developer fees received under the provisions of the Quimby Act for park development and improvements. Capital projects to be funded from this source will be budgeted and expended in a separate capital projects fund. La Quinta Public Safety Officer Fund – To account for contributions to be distributed to public safety officers disabled or killed in the line of duty. Art in Public Places – To account for development fees paid in lieu of acquisition and installation of approved artworks in a development with expenditures restricted to acquisition, installation, maintenance and repair of artworks at approved sites. South Coast Air Quality Fund – To account for contributions from the South Coast Air Quality Management District. Use is limited to reduction and control of airborne pollutants. AB 939 Fund – To account for the State mandated program to reduce waste sent to the landfills through recycling efforts. Development Agreement Fund – To account for the proceeds of development agreement revenues collected and the related expenditures in accordance with State requirements. Law Enforcement Fund – To account for law enforcement grants. Justice Assistance Grant Fund – To account for Federal Bureau of Justice Block Grant program grant funds, which are used to reduce crime and improve public safety. Measure A Fund – To account for the revenues and expenditures related to Measure A monies. Transportation Uniform Mitigation Fee Fund – To account for the revenues and expenditures related to Transportation Uniform Mitigation Fee monies. 193 81 CAPITAL PROJECT FUNDS Capital projects funds account for the financial resources to be used for the acquisition, construction or improvements of major capital facilities and infrastructure. Infrastructure Fund – To account for the accumulation of resources provided through developer fees for the acquisition, construction or improvement of the City’s infrastructure, prior to adoption of the new Developer Impact Fee Structure on August 16, 1999. This fund accounts for all developer resources received prior to this date, and is budgeted by the Council through adoption of the annual capital improvement program budget. Transportation Fund, Parks and Recreations Fund, Library Development Fund, Community Center Fund, Street Facility Fund, Park Facility Fund, Fire Facility Fund – To account for the accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the City’s infrastructure. The Developer Impact Fee was adopted by the City Council on August 16, 1999. Eight new funds have been established to account for the specific impact areas of these fees, and are budgeted by the Council through adoption of the annual Capital Improvement Program budget. DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of resources for, and the payment of, governmental long-term debt principal and interest. La Quinta Financing Authority Fund – To account for rental activity for the Civic Center and rental income used to pay the Financing Authority Civic Center and 2004 Local Agency Revenue Bond debt obligations. 194 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2017 82 Housing Housing Authority PA Authority PA Library and No. 1 No. 2 Gas Tax Museum Assets: Pooled cash and investments -$ -$337,798$ 4,492,392$ Receivables: Taxes - - - - Accrued interest - - 531 6,705 Prepaid costs - - - 2,534 Due from other governments - - - 841,805 Total Assets -$ -$338,329$ 5,343,436$ Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable -$ -$2,169$ 14,756$ Accrued liabilities -- 8,620 - Unearned revenues -- - - Due to other governments -- - - Due to other funds -- - - Advances from other funds -- - - Total Liabilities - - 10,789 14,756 Deferred Inflow of Resources: Unavailable revenues - - - 841,805 Fund Balances: Nonspendable: Prepaid costs - - - 2,534 Restricted for: Planning and development projects - - - - Public safety - - - - Community services - - - 4,484,341 Public works - - 327,540 - Capital projects - - - - Unassigned - - - - Total Fund Balances - - 327,540 4,486,875 Total Liabilities, Deferred Inflows of Resources and Fund Balances -$ -$338,329$ 5,343,436$ Special Revenue Funds 195 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2017 83 Assets: Pooled cash and investments Receivables: Taxes Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Advances from other funds Total Liabilities Deferred Inflow of Resources: Unavailable revenues Fund Balances: Nonspendable: Prepaid costs Restricted for: Planning and development projects Public safety Community services Public works Capital projects Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances Federal Lighting and Assistance SLESA Indian Gaming Landscaping -$ 1$ 39,841$ 383,706$ - - - 18,530 - 1 - 477 - - - - - - - - -$ 2$ 39,841$ 402,713$ -$ 9,870$ -$ 37,204$ - - - 1,336 - - 1,793 - - - - - - 4,571 - - - - - - - 14,441 1,793 38,540 - - - - - - - - - - - - - - 38,048 - - - - - - - - 364,173 - - - - - (14,439) - - - (14,439) 38,048 364,173 -$ 2$ 39,841$ 402,713$ Special Revenue Funds 196 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2017 84 Assets: Pooled cash and investments Receivables: Taxes Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Advances from other funds Total Liabilities Deferred Inflow of Resources: Unavailable revenues Fund Balances: Nonspendable: Prepaid costs Restricted for: Planning and development projects Public safety Community services Public works Capital projects Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances Art in South Coast Quimby Public Safety Public Places Air Quality 4,998,174$ 38,092$ 549,593$ 162,763$ - - - - 7,373 56 804 239 - - - - - - - 12,977 5,005,547$ 38,148$ 550,397$ 175,979$ -$ -$63$ 9,733$ -- - - -- - - -- - - -- - - -- - - - - 63 9,733 - - - - - - - - - - - 166,246 -38,148 - - 5,005,547 -550,334 - - --- - --- - --- 5,005,547 38,148 550,334 166,246 5,005,547$ 38,148$ 550,397$ 175,979$ Special Revenue Funds 197 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2017 85 Assets: Pooled cash and investments Receivables: Taxes Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Advances from other funds Total Liabilities Deferred Inflow of Resources: Unavailable revenues Fund Balances: Nonspendable: Prepaid costs Restricted for: Planning and development projects Public safety Community services Public works Capital projects Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances Justice Development Law Assistance AB 939 Agreement Enforcement Grant 760,276$ 136,015$ 10,068$ -$ 2,634 - - - 1,080 200 275 - - - - - 10,271 - 6,018 - 774,261$ 136,215$ 16,361$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - 3,033 268 - - - - - - 3,033 268 - - 6,018 - - - - - 774,261 - - - - - 7,310 - - - - - - - - - - 136,215 - - - - - (268) 774,261 136,215 7,310 (268) 774,261$ 136,215$ 16,361$ -$ Special Revenue Funds 198 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2017 86 Assets: Pooled cash and investments Receivables: Taxes Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Advances from other funds Total Liabilities Deferred Inflow of Resources: Unavailable revenues Fund Balances: Nonspendable: Prepaid costs Restricted for: Planning and development projects Public safety Community services Public works Capital projects Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances Transportation Uniform Measure A Mitigation Fee Infrastructure Transportation 734,548$ 30,896$ 23,697$ 3,651,365$ 119,163 - - - 1,081 56 35 5,461 - - - - - - - - 854,792$ 30,952$ 23,732$ 3,656,826$ -$ 29,861$ -$ -$ - - - - - - - - - - - - - - - - - - - - - 29,861 - - - - - - - - - - - 1,091 - - - -- - - -- - 854,792 - - - - -23,732 3,656,826 - - - - 854,792 1,091 23,732 3,656,826 854,792$ 30,952$ 23,732$ 3,656,826$ Special Revenue Funds Capital Projects Funds 199 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2017 87 Assets: Pooled cash and investments Receivables: Taxes Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Advances from other funds Total Liabilities Deferred Inflow of Resources: Unavailable revenues Fund Balances: Nonspendable: Prepaid costs Restricted for: Planning and development projects Public safety Community services Public works Capital projects Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances Parks and Library Community Recreation Development Center Street Facility 558,795$ -$ 114,798$ -$ - - - - - - 166 - - - - - - - - - 558,795$ -$ 114,964$ -$ -$ -$ -$ -$ - - - - - - - - - 1,609,835 - - - - - 122 - - - 1,897,525 - 1,609,835 - 1,897,647 - - - - - - - - - - - - - - - - - - - - - - - - 558,795 - 114,964 - - (1,609,835) - (1,897,647) 558,795 (1,609,835) 114,964 (1,897,647) 558,795$ -$ 114,964$ -$ Capital Project Funds 200 CITY OF LA QUINTA, CALIFORNIA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2017 88 Assets: Pooled cash and investments Receivables: Taxes Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, Deferred Inflow of Resources and Fund Balances: Liabilities: Accounts payable Accrued liabilities Unearned revenues Due to other governments Due to other funds Advances from other funds Total Liabilities Deferred Inflow of Resources: Unavailable revenues Fund Balances: Nonspendable: Prepaid costs Restricted for: Planning and development projects Public safety Community services Public works Capital projects Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances Debt Service Funds Total Financing Governmental Park Facility Fire Facility Authority Funds 1$ -$ 5$ 17,022,824$ - - - 140,327 1 - - 24,541 - - - 2,534 - - - 871,071 2$ -$ 5$ 18,061,297$ -$ -$ 100$ 103,756$ -- - 9,956 -- - 1,793 -- - 1,609,835 -- - 7,994 -552,665 -2,450,190 -552,665 100 4,183,524 - - - 847,823 - - - 2,534 - - - 941,598 - - - 83,506 - - - 10,040,222 - - - 1,546,505 2 - - 4,490,534 -(552,665)(95)(4,074,949) 2 (552,665) (95)13,029,950 2$ -$ 5$ 18,061,297$ Capital Project Funds 201 This page left blank intentionally. 202 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2017 89 Housing Housing Authority PA Authority PA Library and No. 1 No. 2 Gas Tax Museum Revenues: Taxes -$ -$-$-$ Assessments -- -- Intergovernmental -- 763,277 2,403,350 Use of money and property -- 3,448 22,030 Developer participation -- - - Miscellaneous -- 5,388 - Total Revenues - - 772,113 2,425,380 Expenditures: Current: General government - - - - Public safety - - - - Planning and development - - - - Community services - - - 1,450,275 Public works - - 1,186,511 - Capital outlay - - - - Debt service: Principal retirement - - - - Interest and fiscal charges - - - - Total Expenditures - - 1,186,511 1,450,275 Excess (Deficiency) of Revenues Over (Under) Expenditures - - (414,398) 975,105 Other Financing Sources (Uses): Transfers in - - 480,500 - Transfers out (10,919,559) (6,411,230) - - Total Other Financing Sources (Uses)(10,919,559) (6,411,230) 480,500 - Net Change in Fund Balances (10,919,559) (6,411,230) 66,102 975,105 Fund Balances, Beginning of Year 10,919,559 6,411,230 261,438 3,511,770 Fund Balances, End of Year -$ -$327,540$ 4,486,875$ Special Revenue Funds 203 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2017 90 Revenues: Taxes Assessments Intergovernmental Use of money and property Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety Planning and development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) 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 Federal Lighting and Assistance SLESA Indian Gaming Landscaping -$ -$-$ -$ - -- 953,699 125,755 129,325 - - -(198)(107) 779 --- - --- 6,626 125,755 129,127 (107) 961,104 - - - - -117,243 - - --- - --- - --- 1,244,239 --- - - - - - - - - - -117,243 - 1,244,239 125,755 11,884 (107) (283,135) - - - 488,500 (112,841) - - - (112,841) - - 488,500 12,914 11,884 (107) 205,365 (12,914) (26,323) 38,155 158,808 -$ (14,439)$ 38,048$ 364,173$ Special Revenue Funds 204 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2017 91 Revenues: Taxes Assessments Intergovernmental Use of money and property Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety Planning and development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) 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 Art in South Coast Quimby Public Safety Public Places Air Quality -$ -$ -$ -$ - - - - - - - 51,050 23,995 193 2,740 824 104,224 - 44,921 - - - -- 128,219 193 47,661 51,874 - - - - - - - - - - - 38,286 - - 32,042 - - - - - - - 32,271 - - - - - - - - - - - 64,313 38,286 128,219 193 (16,652) 13,588 -2,000 - - (557,338) - - - (557,338) 2,000 - - (429,119) 2,193 (16,652) 13,588 5,434,666 35,955 566,986 152,658 5,005,547$ 38,148$ 550,334$ 166,246$ Special Revenue Funds 205 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2017 92 Revenues: Taxes Assessments Intergovernmental Use of money and property Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety Planning and development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) 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 Justice Development Law Assistance AB 939 Agreement Enforcement Grant 17,072$ -$ -$ -$ - - - - 32,598 - 34,470 9,003 3,473 25,116 1,465 (25) - - - - - 110,537 - - 53,143 135,653 35,935 8,978 - - - - - - 208,981 - 15,057 - - - - - - - - - - - - - - - - - - - - - - - 15,057 - 208,981 - 38,086 135,653 (173,046) 8,978 - - - - - - - - - - - - 38,086 135,653 (173,046) 8,978 736,175 562 180,356 (9,246) 774,261$ 136,215$ 7,310$ (268)$ Special Revenue Funds 206 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2017 93 Revenues: Taxes Assessments Intergovernmental Use of money and property Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety Planning and development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) 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 Transportation Uniform Measure A Mitigation Fee Infrastructure Transportation 716,338$ -$ -$ -$ - -- - - -- - 2,491 220 114 18,007 - - - 370,465 8,551 - - - 727,380 220 114 388,472 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 727,380 220 114 388,472 - - - - (664,141) - - (203,047) (664,141) - - (203,047) 63,239 220 114 185,425 791,553 871 23,618 3,471,401 854,792$ 1,091$ 23,732$ 3,656,826$ Special Revenue Funds Capital Projects Funds 207 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2017 94 Revenues: Taxes Assessments Intergovernmental Use of money and property Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety Planning and development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) 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 Parks and Library Community Recreation Development Center Street Facility -$ -$ -$ -$ - - - - - - - - (2,659) - 553 - 202,752 34,056 12,771 15,126 - - - - 200,093 34,056 13,324 15,126 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 12,890 - 15,191 - 12,890 - 15,191 200,093 21,166 13,324 (65) - - - 3,969 - - - - - - - 3,969 200,093 21,166 13,324 3,904 358,702 (1,631,001) 101,640 (1,901,551) 558,795$ (1,609,835)$ 114,964$ (1,897,647)$ Capital Projects Funds 208 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2017 95 Revenues: Taxes Assessments Intergovernmental Use of money and property Developer participation Miscellaneous Total Revenues Expenditures: Current: General government Public safety Planning and development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Total Expenditures Excess (Deficiency) 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 Debt Service Funds Total Financing Governmental Park Facility Fire Facility Authority Funds -$ -$-$ 733,410$ - - - 953,699 - - - 3,548,828 9 -678,105 780,573 3,960 45,400 - 833,675 - - - 131,102 3,969 45,400 678,105 6,981,287 - - 2,702 2,702 - - - 326,224 - - - 53,343 - - - 1,482,317 - - - 2,430,750 - - - 32,271 - - 585,000 585,000 - 4,581 86,441 119,103 - 4,581 674,143 5,031,710 3,969 40,819 3,962 1,949,577 - - - 974,969 (3,969) -(4,057) (18,876,182) (3,969) -(4,057)(17,901,213) - 40,819 (95)(15,951,636) 2 (593,484)- 28,981,586 2$ (552,665)$ (95)$ 13,029,950$ Capital Projects Funds 209 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE STATE GAS TAX YEAR ENDED JUNE 30, 2017 96 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 261,438$ 261,438$ 261,438$ -$ Resources (InFlows): Intergovernmental 817,600 783,000 763,276 (19,724) Use of money and property 1,000 1,000 8,836 7,836 Transfers in 480,500 480,500 480,500 - Amounts Available for Appropriatons 1,560,538 1,525,938 1,514,050 (11,888) Charges to Appropriation (OutFlows): Public works 1,299,200 1,339,700 1,186,510 153,190 Total Charges to Appropriations 1,299,200 1,339,700 1,186,510 153,190 Budgetary Fund Balance, June 30 261,338$ 186,238$ 327,540$ 141,302$ Budget Amounts 210 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE LIBRARY YEAR ENDED JUNE 30, 2017 97 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 3,511,770$ 3,511,770$ 3,511,770$ -$ Resources (InFlows): Intergovernmental 2,244,000 2,244,000 2,403,350 159,350 Use of money and property 6,000 6,000 22,030 16,030 Amounts Available for Appropriatons 5,761,770 5,761,770 5,937,150 175,380 Charges to Appropriation (OutFlows): Community services 1,717,400 1,748,400 1,450,275 298,125 Transfers out - 71,918 - 71,918 Total Charges to Appropriations 1,717,400 1,820,318 1,450,275 370,043 Budgetary Fund Balance, June 30 4,044,370$ 3,941,452$ 4,486,875$ 545,423$ Budget Amounts 211 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE FEDERAL ASSISTANCE YEAR ENDED JUNE 30, 2017 98 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (12,914)$ (12,914)$ (12,914)$ -$ Resources (InFlows): Intergovernmental 125,800 125,800 125,755 (45) Amounts Available for Appropriatons 112,886 112,886 112,841 (45) Charges to Appropriation (OutFlows): Transfers out 20,200 20,200 112,841 (92,641) Total Charges to Appropriations 20,200 20,200 112,841 (92,641) Budgetary Fund Balance, June 30 92,686$ 92,686$ -$ (92,686)$ Budget Amounts 212 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE SLESA YEAR ENDED JUNE 30, 2017 99 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (26,323)$ (26,323)$ (26,323)$ -$ Resources (InFlows): Intergovernmental 100,000 100,000 129,324 29,324 Use of money and property 100 100 (198) (298) Amounts Available for Appropriatons 73,777 73,777 102,803 29,026 Charges to Appropriation (OutFlows): Public safety - - 117,242 (117,242) Total Charges to Appropriations - - 117,242 (117,242) Budgetary Fund Balance, June 30 73,777$ 73,777$ (14,439)$ (88,216)$ Budget Amounts 213 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE LIGHTING AND LANDSCAPING YEAR ENDED JUNE 30, 2017 100 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 158,808$ 158,808$ 158,808$ -$ Resources (InFlows): Assessments 958,900 958,900 953,699 (5,201) Use of money and property - - 7,404 7,404 Transfers in 488,500 488,500 488,500 - Amounts Available for Appropriatons 1,606,208 1,606,208 1,608,411 2,203 Charges to Appropriation (OutFlows): Public works 1,467,400 1,468,700 1,244,238 224,462 Total Charges to Appropriations 1,467,400 1,468,700 1,244,238 224,462 Budgetary Fund Balance, June 30 138,808$ 137,508$ 364,173$ 226,665$ Budget Amounts 214 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE QUIMBY YEAR ENDED JUNE 30, 2017 101 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 5,434,666$ 5,434,666$ 5,434,666$ -$ Resources (InFlows): Investment income 12,000 12,000 23,995 11,995 Developer participation 75,000 75,000 104,224 29,224 Amounts Available for Appropriatons 5,521,666 5,521,666 5,562,885 41,219 Charges to Appropriation (OutFlows): Transfers out 437,300 4,395,289 557,338 3,837,951 Total Charges to Appropriations 437,300 4,395,289 557,338 3,837,951 Budgetary Fund Balance, June 30 5,084,366$ 1,126,377$ 5,005,547$ 3,879,170$ Budget Amounts 215 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE PUBLIC SAFETY YEAR ENDED JUNE 30, 2017 102 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 35,955$ 35,955$ 35,955$ -$ Resources (InFlows): Use of money and property 100 100 193 93 Transfers in 2,000 2,000 2,000 - Amounts Available for Appropriatons 38,055 38,055 38,148 93 Budgetary Fund Balance, June 30 38,055$ 38,055$ 38,148$ 93$ Budget Amounts 216 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE ART IN PUBLIC PLACES YEAR ENDED JUNE 30, 2017 103 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 566,986$ 566,986$ 566,986$ -$ Resources (InFlows): Use of money and property 3,500 3,500 2,740 (760) Developer participation 95,000 95,000 44,921 (50,079) Amounts Available for Appropriatons 665,486 665,486 614,647 (50,839) Charges to Appropriation (OutFlows): Community services 2,000 2,000 32,042 (30,042) Capital outlay 127,000 127,000 32,271 94,729 Transfers out - 200,000 - 200,000 Total Charges to Appropriations 129,000 329,000 64,313 264,687 Budgetary Fund Balance, June 30 536,486$ 336,486$ 550,334$ 213,848$ Budget Amounts 217 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE SOUTH COAST AIR QUALITY YEAR ENDED JUNE 30, 2017 104 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 152,658$ 152,658$ 152,658$ -$ Resources (InFlows): Intergovernmental 45,000 45,000 51,050 6,050 Use of money and property 300 300 824 524 Amounts Available for Appropriatons 197,958 197,958 204,532 6,574 Charges to Appropriation (OutFlows): Planning and development 30,000 30,000 38,286 (8,286) Total Charges to Appropriations 30,000 30,000 38,286 (8,286) Budgetary Fund Balance, June 30 167,958$ 167,958$ 166,246$ (1,712)$ Budget Amounts 218 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE AB 939 YEAR ENDED JUNE 30, 2017 105 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 736,175$ 736,175$ 736,175$ -$ Resources (InFlows): Intergovernmental 50,000 50,000 49,670 (330) Miscellaneous revenue 2,500 2,500 3,473 973 Amounts Available for Appropriatons 788,675 788,675 789,318 643 Charges to Appropriation (OutFlows): Planning and development 20,000 20,000 15,057 4,943 Total Charges to Appropriations 20,000 20,000 15,057 4,943 Budgetary Fund Balance, June 30 768,675$ 768,675$ 774,261$ 5,586$ Budget Amounts 219 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE LAW ENFORCEMENT YEAR ENDED JUNE 30, 2017 106 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 180,356$ 180,356$ 180,356$ -$ Resources (InFlows): Intergovernmental 23,100 23,100 34,470 11,370 Use of money and property 500 500 1,465 965 Amounts Available for Appropriatons 203,956 203,956 216,291 12,335 Charges to Appropriation (OutFlows): Public safety 46,700 46,700 208,981 (162,281) Total Charges to Appropriations 46,700 46,700 208,981 (162,281) Budgetary Fund Balance, June 30 157,256$ 157,256$ 7,310$ (149,946)$ Budget Amounts 220 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE JUSTICE ASSISTANCE GRANT YEAR ENDED JUNE 30, 2017 107 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (9,246)$ (9,246)$ (9,246)$ -$ Resources (InFlows): Intergovernmental 9,000 9,000 9,003 3 Use of money and property - - (25) (25) Amounts Available for Appropriatons (246) (246) (268) (22) Budgetary Fund Balance, June 30 (246)$ (246)$ (268)$ (22)$ Budget Amounts 221 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE MEASURE A YEAR ENDED JUNE 30, 2017 108 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 791,553$ 791,553$ 791,553$ -$ Resources (InFlows): Taxes 752,500 752,500 716,338 (36,162) Use of money and property - - 11,042 11,042 Amounts Available for Appropriatons 1,544,053 1,544,053 1,518,933 (25,120) Charges to Appropriation (OutFlows): Transfers out 651,000 1,755,784 664,141 1,091,643 Budgetary Fund Balance, June 30 893,053$ (211,731)$ 854,792$ 1,066,523$ Budget Amounts 222 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE CAPITAL IMPROVEMENT YEAR ENDED JUNE 30, 2017 109 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (295,141)$ (295,141)$ (295,141)$ -$ Resources (InFlows): Intergovernmental 105,800 105,800 638,315 532,515 Use of money and property - - (9,435) (9,435) Contributions 3,105,300 3,105,300 -(3,105,300) Developer participation - - 110,136 110,136 Transfers in 4,116,200 16,795,454 3,188,253 (13,607,201) Amounts Available for Appropriatons 7,032,159 19,711,413 3,632,128 (16,079,285) Charges to Appropriation (OutFlows): Capital outlay 190,400 20,196,783 3,810,926 16,385,857 Total Charges to Appropriations 190,400 20,196,783 3,810,926 16,385,857 Budgetary Fund Balance, June 30 6,841,759$ (485,370)$ (178,798)$ 306,572$ Budget Amounts 223 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE CIVIC CENTER YEAR ENDED JUNE 30, 2017 110 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (7,212,007)$ (7,212,007)$ (7,212,007)$ -$ Resources (InFlows): Use of money and property - - (17) (17) Developer participation 200,000 200,000 98,757 (101,243) Amounts Available for Appropriatons (7,012,007) (7,012,007) (7,113,267) (101,260) Charges to Appropriation (OutFlows): Debt service: Interest and fiscal charges - - 55,994 (55,994) Total Charges to Appropriations - - 55,994 (55,994) Budgetary Fund Balance, June 30 (7,012,007)$ (7,012,007)$ (7,169,261)$ (157,254)$ Budget Amounts 224 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE TRANSPORTATION YEAR ENDED JUNE 30, 2017 111 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 3,471,401$ 3,471,401$ 3,471,401$ -$ Resources (InFlows): Use of money and property 19,000 19,000 18,007 (993) Developer participation 650,000 650,000 370,465 (279,535) Amounts Available for Appropriatons 4,140,401 4,140,401 3,859,873 (280,528) Charges to Appropriation (OutFlows): Transfers out 675,900 3,489,739 203,047 3,286,692 Budgetary Fund Balance, June 30 3,464,501$ 650,662$ 3,656,826$ 3,006,164$ Budget Amounts 225 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE PARKS AND RECREATION YEAR ENDED JUNE 30, 2017 112 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 358,702$ 358,702$ 358,702$ -$ Resources (InFlows): Use of money and property - - (2,659) (2,659) Developer participation 350,000 350,000 202,752 (147,248) Amounts Available for Appropriatons 708,702 708,702 558,795 (149,907) Budgetary Fund Balance, June 30 708,702$ 708,702$ 558,795$ (149,907)$ Budget Amounts 226 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE LIBRARY DEVELOPMENT YEAR ENDED JUNE 30, 2017 113 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (1,631,001)$ (1,631,001)$ (1,631,001)$ -$ Resources (InFlows): Developer participation 65,000 65,000 34,056 (30,944) Amounts Available for Appropriatons (1,566,001) (1,566,001) (1,596,945) (30,944) Charges to Appropriation (OutFlows): Debt service: Interest and fiscal charges - - 12,890 (12,890) Total Charges to Appropriations - - 12,890 (12,890) Budgetary Fund Balance, June 30 (1,566,001)$ (1,566,001)$ (1,609,835)$ (43,834)$ Budget Amounts 227 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE COMMUNITY CENTER YEAR ENDED JUNE 30, 2017 114 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 101,640$ 101,640$ 101,640$ -$ Resources (InFlows): Use of money and property 400 400 553 153 Developer participation 35,200 35,200 12,771 (22,429) Amounts Available for Appropriatons 137,240 137,240 114,964 (22,276) Budgetary Fund Balance, June 30 137,240$ 137,240$ 114,964$ (22,276)$ Budget Amounts 228 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE STREET FACILITY YEAR ENDED JUNE 30, 2017 115 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (1,901,551)$ (1,901,551)$ (1,901,551)$ -$ Resources (InFlows): Developer participation 35,000 35,000 15,126 (19,874) Transfers in - - 3,969 3,969 Amounts Available for Appropriatons (1,866,551) (1,866,551) (1,882,456) (15,905) Charges to Appropriation (OutFlows): Debt service: Interest and fiscal charges - - 15,191 (15,191) Total Charges to Appropriations - - 15,191 (15,191) Budgetary Fund Balance, June 30 (1,866,551)$ (1,866,551)$ (1,897,647)$ (31,096)$ Budget Amounts 229 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE PARK FACILITY YEAR ENDED JUNE 30, 2017 116 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 2$ 2$ 2$ -$ Resources (InFlows): Use of money and property - - 9 9 Developer participation 7,000 7,000 3,960 (3,040) Amounts Available for Appropriatons 7,002 7,002 3,971 (3,031) Charges to Appropriation (OutFlows): Debt service: Interest and fiscal charges - - 3,969 (3,969) Total Charges to Appropriations - - 3,969 (3,969) Budgetary Fund Balance, June 30 7,002$ 7,002$ 2$ (7,000)$ Budget Amounts 230 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE FIRE FACILITY YEAR ENDED JUNE 30, 2017 117 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (593,484)$ (593,484)$ (593,484)$ -$ Resources (InFlows): Developer participation 80,000 80,000 45,400 (34,600) Amounts Available for Appropriatons (513,484) (513,484) (548,084) (34,600) Charges to Appropriation (OutFlows): Debt service: Interest and fiscal charges - - 4,581 (4,581) Total Charges to Appropriations - - 4,581 (4,581) Budgetary Fund Balance, June 30 (513,484)$ (513,484)$ (552,665)$ (39,181)$ Budget Amounts 231 CITY OF LA QUINTA, CALIFORNIA BUDGETARY COMPARISON SCHEDULE FINANCING AUTHORITY YEAR ENDED JUNE 30, 2017 118 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (InFlows): Use of money and property 678,100 678,100 678,105 5 Developer participation Amounts Available for Appropriatons 678,100 678,100 678,105 5 Charges to Appropriation (OutFlows): General government 5,000 5,000 2,702 2,298 Debt service: Principal retirement 555,000 555,000 585,000 (30,000) Interest and fiscal charges 118,100 118,100 86,441 31,659 Transfers out - 4,057 4,057 - Total Charges to Appropriations 678,100 682,157 678,200 3,957 Budgetary Fund Balance, June 30 -$ (4,057)$ (95)$ 3,962$ Budget Amounts 232 119 INTERNAL SERVICE FUNDS Internal service funds are used to account for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in this fund and charged to the user departments as such goods are delivered or services rendered. The City of La Quinta has the following Internal Service Funds: Equipment Replacement Fund – To account for the operational maintenance and ultimate replacement of City owned and operated vehicles and equipment. Information Technology Fund – To account for the purchase and replacement of information systems. Park Equipment and Facilities Fund – To account for the purchase and replacement of City owned parked facility infrastructure. Insurance Fund – To account for the City’s insurance coverage. 233 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS JUNE 30, 2017 120 Park Equipment Information Equipment Replacement Technology and Facilities Insurance Totals Assets: Current: Cash and investments 2,904,952$ 809,788$ 3,094,088$ -$ 6,808,828$ Receivables: Accrued interest 4,260 1,025 4,383 6 9,674 Prepaid costs -17,244 - 669,385 686,629 Total Current Assets 2,909,212 828,057 3,098,471 669,391 7,505,131 Noncurrent: Capital assets - net of accumulated depreciation 1,005,564 430,645 13,620,086 - 15,056,295$ Total Assets 3,914,776$ 1,258,702$ 16,718,557$ 669,391$ 22,561,426$ Liabilities and Net Position Liabilities: Current: Accounts payable 2,699$ 21,075$ 315$ -$ 24,089$ Accrued liabilities -802 -1,129 1,931 Due to other funds --- 502,084 502,084 Current portion of capital leases 90,413 47,503 --137,916 Total Current Liabilities 93,112$ 69,380$ 315$ 503,213$ 666,020 Noncurrent: Long-term portion of capital leases 337,215 5,112 - - 342,327 Total Liabilities 430,327 74,492 315 503,213 1,008,347 Net Position: Net investment in capital assets 577,936 378,030 13,620,086 - 14,576,052 Unrestricted 2,906,513 806,180 3,098,156 166,178 6,977,027 Total Net Position 3,484,449 1,184,210 16,718,242 166,178 21,553,079 Total Liabilities and Net Position 3,914,776$ 1,258,702$ 16,718,557$ 669,391$ 22,561,426$ Governmental Activities - Internal Service Funds 234 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2017 121 Park Equipment Information Equipment and Replacement Technology Facilities Insurance Totals Operating Revenues: Sales and service charges 448,802$ 855,457$ 533,700$ 627,000$ 2,464,959$ Operating Expenses: Administration and general 2,000 803 -244,847 247,650 Fuel and oil 47,760 - - - 47,760 Maintenance and parts 222,134 -6,400 - 228,534 Contract services - 414,254 45,108 - 459,362 Software and supplies - 264,800 -359,398 624,198 Depreciation expense 137,806 147,824 524,724 - 810,354 Total Operating Expenses 409,700 827,681 576,232 604,245 2,417,858 Operating Income (Loss)39,102 27,776 (42,532) 22,755 47,101 Nonoperating Revenue (Expenses): Interest revenue 14,190 2,452 14,460 (258) 30,844 Miscellaneous revenue 31,085 -40,105 10,289 81,479 Interest expense - (1,863)- - (1,863) Gain on disposal of capital assets (5,691) - - - (5,691) Total Nonoperating Revenues (Expenses)39,584 589 54,565 10,031 104,769 Income (Loss) 78,686 28,365 12,033 32,786 151,870 Net Position: Beginning of Year 3,405,763 1,155,845 16,706,209 133,392 21,401,209 End of Fiscal Year 3,484,449$ 1,184,210$ 16,718,242$ 166,178$ 21,553,079$ Governmental Activities - Internal Service Funds 235 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2017 122 Park Equipment Information Equipment Replacement Technology and Facilities Insurance Totals Cash Flows from Operating Activities: Cash received from interfund services provided 448,800$ 855,457$ 533,700$ 627,439$ 2,465,396$ Cash paid to suppliers for goods and services (275,363) (702,007) (51,193) (637,470) (1,666,033) Net Cash Provided (Used) by Operating Activities 173,437 153,450 482,507 (10,031) 799,363 Cash Flows from Capital and Related Financing Activities: Capital contributions - - 40,105 - 40,105 Acquistition and construction of capital assets (496,732) (18,131) (109,881) - (624,744) Interest paid on capital debt - (1,863) - - (1,863) Capital lease 427,628 (64,846) - - 362,782 Proceeds from sales of capital assets (5,691) - - - (5,691) Net Cash Provided/(Used) for Capital and Related Financing Activities (74,795) (84,840) (69,776) - (229,411) Cash Flows from Non-Capital and Related Financing Activities: Other receipts 31,085 - - 10,031 41,116 Cash Flows from Investing Activities Interest received 15,185 2,866 15,127 - 33,178$ Net Cash Provided by Investing Activities 15,185 2,866 15,127 - 33,178 Net Increase (Decrease) in Cash and Cash Equivalents 144,912 71,476 427,858 - 644,246 Cash and Cash Equivalents at Beginning of Year 2,760,040 738,312 2,666,230 - 6,164,582 Cash and Cash Equivalents at End of Year 2,904,952$ 809,788$ 3,094,088$ -$ 6,808,828$ - - - Reconciliation of Operating Income to Net Cash Provided (used) by Operating Activities: Operating income (loss) 39,102$ 27,776$ (42,532)$ 22,755$ 47,101$ Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation 137,806 147,824 524,724 - 810,354 (Increase) decrease in prepaid expenses - (15,244) - (249,092) (264,336) Increase (decrease) in accounts payable (3,471) (7,708) 315 - (10,864) Increase (decrease) in accrued liabilities - 802 - 439 1,241 Increase (decrease) in due to other funds - - - 215,867 215,867 Total Adjustments 134,335 125,674 525,039 (32,786) 752,262 Net Cash Provided (Used) by Operating Activities 173,437$ 153,450$ 482,507$ (10,031)$ 799,363$ Non-Cash Investing, Capital, and Financing Activities: There were no non-cash transactions in the current year. Governmental Activities - Internal Service Funds 236 123 AGENCY FUNDS Agency funds are used to account for assets held by the City as an agent for individual, private organizations and other governmental units. The agency funds and their purposes are as follows: The City of La Quinta has the following agency funds: Assessment District No. 97-1 and 2001-1 – To account for assessments paid to the City for debt services payments on bond issues used to finance sewer improvements. 237 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF NET POSITION ALL AGENCY FUNDS JUNE 30, 2017 124 Assessment Assessment District No. 97-1 District No. 2001 Totals Assets: Pooled cash and investments 29,051$ 144,261$ 173,312$ Receivables: Taxes 733 - 733 Total Assets 29,784$ 144,261$ 174,045$ Liabilities: Deposits payable 29,784 144,261 174,045$ Total Liabilities 29,784$ 144,261$ 174,045$ 238 CITY OF LA QUINTA, CALIFORNIA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2017 125 Balance Balance 7/1/2016 Additions Deductions 6/30/2017 Assessment District No. 97-1 Assets: Pooled cash and investments 161,659$ 53,514$ 186,122$ 29,051$ Receivables: Taxes 1,870 732 1,869 733 Accrued interest 294 -294 - Total Assets 163,823$ 54,246$ 188,285$ 29,784$ Liabilities: Deposits payable 163,823$ 319,527$ 453,566$ 29,784$ Total Liabilities 163,823$ 319,527$ 453,566$ 29,784$ Assessment District No. 2001-1 Assets: Pooled cash and investments 141,784$ 3,726$ 1,249$ 144,261$ Receivables: Taxes 3,321 -3,321 - Total Assets 145,105$ 3,726$ 4,570$ 144,261$ Liabilities: Deposits payable 145,105$ 3,726$ 4,570$ 144,261$ Total Liabilities 145,105$ 3,726$ 4,570$ 144,261$ Total - All Agency Funds Assets: Pooled cash and investments 303,443$ 57,239$ 187,371$ 173,311$ Receivables: Taxes 5,191 733 5,190 734 Accrued interest 294 -294 - Total Assets 308,928$ 57,972$ 192,855$ 174,045$ Liabilities: Deposits payable 308,928$ 323,253$ 458,136$ 174,045$ Total Liabilities 308,928$ 323,253$ 458,136$ 174,045$ 239 This page left blank intentionally. 240 126 STATISTICAL SECTION (UNAUDITED) This part of the City of La Quinta' comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. Contents Page Financial Trends These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time. 127 Revenue Capacity These schedules contain information to help the reader assess the City’s most significant local revenue sources, general and Redevelopment property taxes. 139 Debt Capacity These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future. 148 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 155 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs. 158 Sources: Unless otherwise noted, the information in these schedules was derived from the City's comprehensive annual financial reports for the relevant year. 241 CITY OF LA QUINTA Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2008 2009 2010 2011 2012 Governmental Activities: Net investment in capital assets 343,019,328$ 323,669,955$ 336,459,272$ 276,787,752$ 534,388,479$ Restricted 86,041,189 105,297,168 96,332,870 107,042,126 26,585,382 Unrestricted 79,642,102 96,654,981 77,187,433 97,009,428 89,832,811 Total Governmental Activities Net Position 508,702,619 525,622,104 509,979,575 480,839,306 650,806,672 Business-Type Activities: Net investment in capital assets 42,778,015 42,536,608 42,879,482 42,491,051 42,105,683 Restricted - - - - - Unrestricted (3,109,524) (3,937,454) (4,863,848) (4,918,951) (4,745,892) Total Business-Type Activities Net Position 39,668,491 38,599,154 38,015,634 37,572,100 37,359,791 Primary Government: Net investment in capital assets 385,797,343 366,206,563 379,338,754 319,278,803 576,494,162 Restricted 86,041,189 105,297,168 96,332,870 107,042,126 26,585,382 Unrestricted 76,532,578 92,717,527 72,323,585 92,090,477 85,086,919 Total Primary Government Net Position 548,371,110 564,221,258 547,995,209 518,411,406 688,166,463 Fiscal Year Source:City of La Quinta 127 242 TABLE 1 2013 2014 2015 2016 2017 529,681,342$ 527,614,666$ 523,495,389$ 516,499,682$ 517,039,487$ 49,598,397 53,669,248 62,472,221 61,148,731 38,824,860 83,399,745 83,907,046 74,362,189 84,439,071 118,125,125 662,679,484 665,190,960 660,329,799 662,087,484 673,989,472 41,741,443 41,354,565 44,118,111 43,898,784 43,836,868 - - - - - (4,750,604) (4,674,666) (4,892,647) (5,086,906) (5,140,966) 36,990,839 36,679,899 39,225,464 38,811,878 38,695,902 571,422,785 568,969,231 567,613,500 560,398,466 560,876,355 49,598,397 53,669,248 62,472,221 61,148,731 38,824,860 78,649,141 79,232,380 69,469,542 79,352,165 112,984,159 699,670,323 701,870,859 699,555,263 700,899,362 712,685,374 128 243 CITY OF LA QUINTA Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) 2008 2009 2010 2011 2012 Expenditures: Governmental activities: General government 6,953,073$ 7,836,146$ 34,287,068$ 11,283,358$ 6,183,712$ Public safety 13,472,036 19,736,941 21,274,519 21,070,458 20,815,454 Planning and development 35,323,858 7,317,689 5,173,326 18,715,283 6,378,352 Community services 5,797,116 14,808,850 15,923,380 4,735,964 5,093,402 Public works 11,097,526 11,100,833 12,326,726 10,757,279 13,288,521 Contribution to other agencies - - - 31,324,064 - Interest on long-term debt 15,522,441 15,631,438 15,330,603 14,353,359 3,021,496 Total governmental activities expenditures 88,166,050 76,431,897 104,315,622 112,239,765 54,780,937 Business-type activities: Golf course 4,761,581 4,440,546 4,169,768 4,202,274 4,085,282 Total business-type activities expenditures 4,761,581 4,440,546 4,169,768 4,202,274 4,085,282 92,927,631 80,872,443 108,485,390 116,442,039 58,866,219 Program Revenues: Governmental activities: Charges for services: General government 8,328 25,053 21,439 47,696 86,869 Public safety 2,050,492 1,373,952 1,100,491 1,044,399 1,020,822 Planning and development 134,211 138,391 69,391 74,471 68,470 Community services 374,092 275,178 250,557 210,151 247,397 Public works 1,900,437 1,308,702 1,124,647 1,086,771 1,080,744 Operating grants and contributions 5,905,664 10,725,280 15,363,650 13,152,942 11,289,673 Capital grants and contributions 50,090,419 10,647,270 5,974,311 3,157,828 9,990,793 Total governmental activities program revenues 60,463,643 24,493,826 23,904,486 18,774,258 23,784,768 Business-type activities: Charges for services: Golf course 3,814,233 3,368,135 3,584,996 3,756,615 3,871,898 Capital grants and contributions 352,687 - - - - Total business-type activities program revenues 4,166,920 3,368,135 3,584,996 3,756,615 3,871,898 64,630,563 27,861,961 27,489,482 22,530,873 27,656,666 Net Revenues (Expenditures): Governmental activities (27,702,407) (51,938,071) (80,411,136) (93,465,507) (30,996,169) Business-type activities (594,661) (1,072,411) (584,772) (445,659) (213,384) (28,297,068) (53,010,482) (80,995,908) (93,911,166) (31,209,553) General Revenues and Other Changes in Net Position: Governmental activities: Taxes: Property taxes 6,014,305 6,653,583 6,278,470 5,942,353 21,370,476 Tax increment 42,114,893 36,702,197 35,390,317 32,569,795 - Transient occupancy taxes 5,327,203 4,480,467 4,265,438 4,737,968 5,446,883 Sales tax 8,492,213 7,279,513 6,927,388 7,323,835 7,713,741 Franchise taxes 1,748,082 1,533,249 1,585,427 1,607,829 1,687,440 Business license taxes 317,011 285,304 302,223 285,270 293,592 Other taxes 641,705 455,089 461,957 437,235 428,963 Motor vehicle in lieu, unrestricted 3,803,647 3,940,801 3,714,437 3,515,395 3,173,826 Investment income 10,230,489 7,387,244 5,362,684 4,693,974 1,925,255 Gain (loss) on sale of capital assets 57,346 21,542 2,330 - - Miscellaneous 1,220,627 118,567 477,936 3,211,584 268,644 Extraordinary gain/loss on dissolution of RDA - - - - 158,654,715 Transfers - - - - - Total governmental activities 79,967,521 68,857,556 64,768,607 64,325,238 200,963,535 Business-type activities: Investment income 4,310 3,074 1,252 2,125 1,075 Gain (loss) on sale of capital assets (47,721) - - - - Miscellaneous - - - - - Transfers - - - - - Total business-type activities (43,411) 3,074 1,252 2,125 1,075 Total Primary Government 79,924,110 68,860,630 64,769,859 64,327,363 200,964,610 Changes in Net Position Governmental activities 52,265,114 16,919,485 (15,642,529) (29,140,269) 169,967,366 Business-type activities (638,072) (1,069,337) (583,520) (443,534) (212,309) Total Primary Government 51,627,042 15,850,148 (16,226,049) (29,583,803) 169,755,057 Total Primary Government Expenditures Total Primary Government Program Revenues Fiscal Year Total Net Revenues (Expenditures) Source:City of La Quinta 129 244 TABLE 2 2013 2014 2015 2016 2017 4,511,023$ 4,830,239$ 5,166,732$ 5,645,004$ 5,565,727$ 21,047,691 21,169,423 21,636,149 22,067,603 23,378,824 2,274,541 3,098,015 2,212,013 3,359,732 2,882,321 4,986,104 4,130,085 5,992,362 6,214,098 6,584,268 11,803,133 12,610,994 18,116,732 12,157,245 10,927,160 - - - - - 447,048 405,977 340,716 343,129 309,463 45,069,540 46,244,733 53,464,704 49,786,811 49,647,763 4,208,855 4,971,977 5,053,360 4,373,586 3,965,644 4,208,855 4,971,977 5,053,360 4,373,586 3,965,644 49,278,395 51,216,710 58,518,064 54,160,397 53,613,407 38,812 71,042 121,140 192,538 504,127 927,604 1,412,819 1,655,421 1,378,704 341,368 112,695 595,980 489,589 467,053 564,327 245,392 1,224,719 307,869 386,824 453,098 1,209,438 1,195,703 1,197,069 1,134,630 741,703 28,068,940 14,587,153 16,829,107 12,213,338 6,187,803 3,981,286 3,536,444 1,076,145 3,316,153 30,602,881 23,068,702 24,136,639 16,849,232 12,108,579 3,736,879 3,481,424 3,561,857 3,621,495 3,446,340 - - 2,872,122 - - 3,736,879 3,481,424 6,433,979 3,621,495 3,446,340 34,339,760 26,550,126 30,570,618 20,470,727 15,554,919 (14,466,659) (23,176,031) (29,328,065) (32,937,579) (37,539,184) (471,976) (1,490,553) 1,380,619 (752,091) (519,304) (14,938,635) (24,666,584) (27,947,446) (33,689,670) (38,058,488) 7,043,604 9,193,753 8,776,491 8,798,296 15,521,335 - - - - - 5,980,684 6,307,737 6,637,183 7,835,745 9,433,970 7,833,545 8,786,819 8,873,008 9,107,046 10,060,305 1,669,476 1,688,263 1,861,453 1,799,938 1,815,491 292,966 307,654 306,087 334,465 365,451 518,778 580,834 530,336 516,964 585,333 3,157,330 3,291,042 3,486,367 3,651,549 3,813,213 1,605,718 2,190,357 1,981,343 2,390,468 442,710 28,551 - - - - 192,509 243,498 296,346 376,193 460,614 (2,189,984) (6,402,450) - - 7,344,050 - (500,000) (247,739) (115,400) (401,300) 26,133,177 25,687,507 32,500,875 34,695,264 49,441,172 2,225 1,567 2,043 4,282 2,028 - - - - - 100,799 678,046 915,164 218,823 - - 500,000 247,739 115,400 401,300 103,024 1,179,613 1,164,946 338,505 403,328 26,236,201 26,867,120 33,665,821 35,033,769 49,844,500 11,666,518 2,511,476 3,172,810 1,757,685 11,901,988 (368,952) (310,940) 2,545,565 (413,586) (115,976) 11,297,566 2,200,536 5,718,375 1,344,099 11,786,012 130 245 CITY OF LA QUINTA Changes in Net Position - Governmental Activities Last Ten Fiscal Years (accrual basis of accounting) 2008 2009 2010 2011 2012 Expenditures: General government 6,953,073$ 7,836,146$ 34,287,068$ 11,283,358$ 6,183,712$ Public safety 13,472,036 19,736,941 21,274,519 21,070,458 20,815,454 Planning and development 35,323,858 7,317,689 5,173,326 18,715,283 6,378,352 Community services 5,797,116 14,808,850 15,923,380 4,735,964 5,093,402 Public works 11,097,526 11,100,833 12,326,726 10,757,279 13,288,521 Contribution to other agencies - - - 31,324,064 - Interest on long-term debt 15,522,441 15,631,438 15,330,603 14,353,359 3,021,496 Total Governmental Activities Expenditures 88,166,050 76,431,897 104,315,622 112,239,765 54,780,937 Program Revenues: Charges for services: General government 8,328 25,053 21,439 47,696 86,869 Public safety 2,050,492 1,373,952 1,100,491 1,044,399 1,020,822 Planning and development 134,211 138,391 69,391 74,471 68,470 Community services 374,092 275,178 250,557 210,151 247,397 Public works 1,900,437 1,308,702 1,124,647 1,086,771 1,080,744 Operating grants and contributions 5,905,664 10,725,280 15,363,650 13,152,942 11,289,673 Capital grants and contributions 50,090,419 10,647,270 5,974,311 3,157,828 9,990,793 60,463,643 24,493,826 23,904,486 18,774,258 23,784,768 Net Revenues (Expenditures)(27,702,407) (51,938,071) (80,411,136) (93,465,507) (30,996,169) General Revenues and Other Changes in Net Position: Taxes: Property taxes 6,014,305 6,653,583 6,278,470 5,942,353 21,370,476 Tax increment 42,114,893 36,702,197 35,390,317 32,569,795 - Transient occupancy taxes 5,327,203 4,480,467 4,265,438 4,737,968 5,446,883 Sales tax 8,492,213 7,279,513 6,927,388 7,323,835 7,713,741 Franchise tax 1,748,082 1,533,249 1,585,427 1,607,829 1,687,440 Business license taxes 317,011 285,304 302,223 285,270 293,592 Other tax 641,705 455,089 461,957 437,235 428,963 Motor vehicle in lieu, unrestricted 3,803,647 3,940,801 3,714,437 3,515,395 3,173,826 Investment income 10,230,489 7,387,244 5,362,684 4,693,974 1,925,255 Gain (loss) on sale of capital assets 57,346 21,542 2,330 - - Miscellaneous 1,220,627 118,567 477,936 3,211,584 268,644 Extraordinary gain/loss on dissolution of RDA - - - - 158,654,715 Transfers - - - - - Total Governmental Activities 79,967,521 68,857,556 64,768,607 64,325,238 200,963,535 Changes in Net Position 52,265,114 16,919,485 (15,642,529) (29,140,269) 169,967,366 Fiscal Year Total Governmental Activities Program Revenues Source:City of La Quinta 131 246 TABLE 3 2013 2014 2015 2016 2017 4,511,023$ 4,830,239$ 5,166,732$ 5,645,004$ 5,565,727$ 21,047,691 21,169,423 21,636,149 22,067,603 23,378,824 2,274,541 3,098,015 2,212,013 3,359,732 2,882,321 4,986,104 4,130,085 5,992,362 6,214,098 6,584,268 11,803,133 12,610,994 18,116,732 12,157,245 10,927,160 - - - - - 447,048 405,977 340,716 343,129 309,463 45,069,540 46,244,733 53,464,704 49,786,811 49,647,763 38,812 71,042 121,140 192,538 504,127 927,604 1,412,819 1,655,421 1,378,704 341,368 112,695 595,980 489,589 467,053 564,327 245,392 1,224,719 307,869 386,824 453,098 1,209,438 1,195,703 1,197,069 1,134,630 741,703 28,068,940 14,587,153 16,829,107 12,213,338 6,187,803 4,115,238 3,981,286 3,536,444 1,076,145 3,316,153 34,718,119 23,068,702 24,136,639 16,849,232 12,108,579 (10,351,421) (23,176,031) (29,328,065) (32,937,579) (37,539,184) 7,043,604 9,193,753 8,776,491 8,798,296 15,521,335 - - - - - 5,980,684 6,307,737 6,637,183 7,835,745 9,433,970 7,833,545 8,786,819 8,873,008 9,107,046 10,060,305 1,669,476 1,688,263 1,861,453 1,799,938 1,815,491 292,966 307,654 306,087 334,465 365,451 518,778 580,834 530,336 516,964 585,333 3,157,330 3,291,042 3,486,367 3,651,549 3,813,213 1,605,718 2,190,357 1,981,343 2,390,468 442,710 28,551 - - 376,193 460,614 192,509 243,498 296,346 - - (2,189,984) (6,402,450) - - 7,344,050 - (500,000) (247,739) (115,400) (401,300) 26,133,177 25,687,507 32,500,875 34,695,264 49,441,172 15,781,756 2,511,476 3,172,810 1,757,685 11,901,988 132 247 CITY OF LA QUINTA Changes in Net Position - Business-type Activities Last Ten Fiscal Years (accrual basis of accounting) 2008 2009 2010 2011 2012 Expenditures: Golf course 4,761,581$ 4,440,546$ 4,169,768$ 4,202,274$ 4,085,282$ Total Business-Type Activities Expenditures 4,761,581 4,440,546 4,169,768 4,202,274 4,085,282 Program revenues: Charges for services: Golf course 3,814,233 3,368,135 3,584,996 3,756,615 3,871,898 Capital grants and contributions 352,687 - - - - 4,166,920 3,368,135 3,584,996 3,756,615 3,871,898 Net Revenues (Expenditures)(594,661) (1,072,411) (584,772) (445,659) (213,384) General Revenues and Other Changes in Net Position: Investment income 4,310 3,074 1,252 2,125 1,075 Gain (loss) on sale of capital assets (47,721) - - - - Miscellaneous - - - - - Transfers - - - - - Capital contributions - - - - - Total Business-Type Activities (43,411) 3,074 1,252 2,125 1,075 Changes in Net Position (638,072) (1,069,337) (583,520) (443,534) (212,309) Total Business-Type Activities Program Revenues Fiscal Year Source:City of La Quinta 133 248 TABLE 4 2013 2014 2015 2016 2017 4,208,855$ 4,971,977$ 5,053,360$ 4,373,586$ 3,965,644$ 4,208,855 4,971,977 5,053,360 4,373,586 3,965,644 3,736,879 3,481,424 3,561,857 3,621,495 3,446,340 - - 2,872,122 - - 3,736,879 3,481,424 6,433,979 3,621,495 3,446,340 (471,976) (1,490,553) 1,380,619 (752,091) (519,304) 2,225 1,567 2,043 4,282 2,028 - - - - - 100,799 678,046 915,164 218,823 - - 500,000 247,739 115,400 401,300 - - - - - 103,024 1,179,613 1,164,946 338,505 403,328 (368,952) (310,940) 2,545,565 (413,586) (115,976) 134 249 CITY OF LA QUINTA Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) 2008 (1)2009 (1)2010 (1)2011 2012 General fund: Nonspendable: Prepaid costs 10,601$ 12,424$ 9,030$ 23,260$ 27,481$ Land held for resale - - - 8,320,000 8,320,000 Advances to other funds 45,264,966 46,137,692 57,897,671 15,373,104 15,417,929 Deposits 4,825 9,830 9,830 9,967 118,516 Due from Other Governments - - - - - Restricted for: Debt service - - - 169,631 173,426 Committed: Emergency reserve 19,651,824 18,201,948 17,774,648 18,018,595 17,516,295 Post retirement health benefits - - 1,258,059 1,258,059 1,523,401 Capital Projects 2,100,000 2,144,085 - - - Working capital reserve - - - - - Carryovers - - - - - Other 2,161,131 - - - - Assigned: Continuing appropriations 2,835,297 3,485,747 1,555,176 1,768,494 1,041,172 Public Safety (Note 13b)- - - - - Capital Projects (Note 13b)- - - - - Unassigned 20,423,375 22,335,655 13,525,704 48,140,444 47,737,861 Total general fund 92,452,019 92,327,381 92,030,118 93,081,554 91,876,081 All other governmental funds: Nonspendable: Prepaid costs 5,353 19,197 7,740 10,563 12,875 Notes and loans 2,076,063 2,067,028 2,088,709 2,081,614 2,065,611 Advances to other funds 4,402,213 4,321,119 4,293,166 4,569,188 - Deposits - 4,540 6,400 6,000 13,600 Restricted: Planning and development projects 21,906,749 25,807,752 31,032,124 34,018,930 10,767,199 Public safety 198,843 245,468 48,852 96,364 245,187 Community services 11,406,628 11,387,631 11,675,417 10,248,314 11,162,057 Public works 309,566 7,539,181 448,731 396,355 145,823 Capital Projects 69,626,275 50,556,856 53,123,856 58,111,106 4,089,156 Debt service 5,094,635 5,490,098 3,890 4,001,426 2,534 Assigned: Continuing appropriations - 2,000 - - - Unassigned (19,653,179) (19,339,823) (33,626,907) (13,250,398) (13,248,593) Total all other governmental funds 95,373,146 88,101,047 69,101,978 100,289,462 15,255,449 Fiscal Year Notes: (1)In Fiscal Year 2009-2010, the City implemented GASB 54 which changed the reporting requirements for fund balances in the financial statements. This table has been updated to reflect the impact of GASB 54 not only for Fiscal Year 2009-10 but for all prior years. Source:City of La Quinta 135 250 TABLE 5 2013 2014 2015 2016 2017 11,786$ 1,500$ 15,653$ 204,589$ 10,578$ 8,320,000 8,320,000 8,320,000 8,320,000 8,320,000 15,509,691 15,163,183 14,943,098 14,974,800 15,022,660 4,830 4,830 33,985 - - 41,378,966 34,976,516 26,715,575 25,105,681 29,154,040 - - - - - 16,034,995 16,034,995 15,372,600 15,576,000 16,534,000 1,523,401 1,523,401 1,523,401 1,523,400 1,523,400 2,848,737 1,507,429 1,727,390 2,302,000 - - 2,836,820 3,843,150 3,894,000 4,134,000 - 356,438 476,400 4,274,046 120,000 - -- - - 1,013,533 209,000 - - - - - - - 9,371,699 - - - - 6,322,570 5,926,651 10,699,641 13,837,312 13,822,012 16,949,526 92,572,590 91,633,753 86,808,564 89,996,528 107,462,473 10,310 - - - 2,534 2,062,589 - - - - - - - - - 13,600 - - - - 3,730,533 5,970,006 13,108,499 18,219,622 941,598 258,968 274,274 301,843 189,988 83,506 11,626,441 12,459,516 10,711,704 9,872,124 10,040,222 262,754 1,571,163 1,129,697 1,250,827 1,546,505 1,392,581 1,590,168 3,873,699 3,597,221 4,490,534 2,234 - - - - - - - - - (13,179,196) (12,370,462) (12,703,744) (11,655,344) (4,074,949) 6,180,814 9,494,665 16,421,698 21,474,438 13,029,950 136 251 CITY OF LA QUINTA Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) 2008 2009 2010 2011 2012 Revenues: Taxes 105,870,933$ 99,816,072$ 93,831,918$ 88,498,457$ 53,632,023$ Assessments 909,229 927,816 966,639 956,048 950,292 Licenses and permits 2,107,035 871,167 472,409 547,071 482,831 Intergovernmental 15,382,135 18,679,355 19,473,076 19,005,643 15,875,582 Charges for services 1,334,060 673,779 484,043 501,418 635,111 Use of money and property 12,874,926 7,043,646 5,338,679 4,670,732 1,914,518 ContributionsFInes and Forfeitures 37,643,190 240,591 395,823 327,751 303,773 Developer participation 6,537,991 2,243,785 273,739 945,805 903,144 Miscellaneous 629,471 720,185 608,342 319,763 276,327 Total Revenues 183,288,970 131,216,396 121,844,668 115,772,688 74,973,601 Expenditures Current: General government 7,367,144 7,230,436 30,220,882 10,885,519 4,881,922 Public safety 17,181,775 18,946,866 20,116,936 19,826,372 19,669,517 Planning and development 15,374,160 7,261,835 6,028,492 8,460,420 4,314,646 Community services 5,336,757 4,698,985 4,204,626 4,147,758 4,086,686 Public works 6,563,494 6,324,055 6,862,887 4,808,060 6,192,733 Capital projects 82,883,317 32,363,859 14,514,910 21,287,775 13,335,989 Debt service: Principal retirement 5,949,311 6,319,580 6,616,412 7,011,261 7,066,726 Interest and fiscal charges 15,424,708 15,348,598 15,357,968 15,037,919 6,701,079 Payment to bond escrow - - - - - Payments under pass-through obligations 42,989,023 42,426,670 38,710,894 35,607,089 16,755,441 Total Expenditures 199,069,689 140,920,884 142,634,007 127,072,173 83,004,739 (15,780,719) (9,704,488) (20,789,339) (11,299,485) (8,031,138) Other financing sources (uses): Issuance of tax allocation bonds - - - 6,000,000 - Issuance of revenue bonds - - - 28,850,000 - Transfers in 88,604,682 40,502,929 30,386,372 61,657,034 12,554,752 Transfers out (87,342,608) (40,527,930) (28,893,365) (61,652,479) (12,580,120) Other debts issued - 2,332,752 - - - Capital leases 182,094 - - - - Proceeds from sale of capital assets 158,061 - - 8,683,850 875,275 Total Other Financing Sources (Uses)1,602,229 2,307,751 1,493,007 43,538,405 849,907 Extraordinary gain/loss on dissolution of RDA - - - - (79,058,255) Net Change in Fund Balances (14,178,490) (7,396,737) (19,296,332) 32,238,920 (86,239,486) 47.1%59.0%47.6%53.0%43.7% Fiscal Year Excess (Deficiency) of Revenues Over (Under) Expenditures Debt Service as a Percentage of Noncapital Expenditures (1) Notes: (1) The capitalizable expenditures were derived from the Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds. Source:City of La Quinta 137 252 TABLE 6 2013 2014 2015 2016 2017 23,506,679$ 27,192,089$ 26,678,471$ 28,057,989$ 41,832,117$ 954,058 951,181 940,221 944,050 953,699 566,510 953,540 1,356,978 1,161,820 1,118,911 15,464,942 16,506,666 15,702,943 14,960,676 4,870,334 625,813 1,238,277 1,341,438 1,332,541 1,021,336 1,582,762 2,175,048 1,950,957 7,475,742 4,659,301 18,377,253 838,972 1,956,452 28,459 348,345 1,226,825 3,059,254 2,803,681 1,441,075 1,042,568 491,267 575,001 580,843 992,282 289,047 62,796,109 53,490,028 53,311,984 56,394,634 56,135,658 4,587,888 4,068,827 5,050,425 5,267,024 5,845,197 20,168,038 21,189,086 21,664,472 22,125,962 23,377,755 27,514,768 1,748,477 2,097,525 3,294,259 2,549,779 4,411,536 4,011,432 4,798,123 4,983,038 4,626,401 5,067,370 4,617,050 5,283,309 4,101,210 4,025,958 8,622,783 7,974,747 11,097,186 7,209,874 6,859,428 556,871 558,019 594,383 632,615 651,625 437,678 411,010 348,334 346,137 307,600 - - - - - - - - - - 71,366,932 44,578,648 50,933,757 47,960,119 48,243,743 (8,570,823) 8,911,380 2,378,227 8,434,515 7,891,915 - - - - - - - - - - 29,841,053 4,201,763 12,037,331 6,420,538 21,503,514 (29,841,053) (4,335,679) (12,322,714) (6,614,349) (21,904,814) - - - - - 71,045 - 9,000 - - 121,652 - - - - 192,697 (133,916) (276,383) (193,811) (401,300) - (6,402,450)- - 7,344,050 (8,378,126) 2,375,014 2,101,844 8,240,704 14,834,665 1.6%2.6%2.2%2.4%2.3% 138 253 City of La Quinta TABLE 7 Tax Revenue by Source Last Ten Fiscal Years (in dollars) Fiscal Year Property Tax (2)Tax Increment (1) Transient Occupancy Tax Sales Tax Franchise Tax Business License Tax Document Transfer Tax Total 2008 6,014,305$ 42,114,983$ 5,327,203$ 8,492,213$ 1,748,082$ 317,011$ 641,705$ 64,655,502$ 2009 6,653,583 36,702,197 4,480,467 7,279,513 1,533,249 285,304 455,089 57,389,402 2010 6,278,470 35,390,317 4,265,438 6,927,388 1,585,427 302,223 461,957 55,211,220 2011 5,942,353 32,569,795 4,737,968 7,323,835 1,607,829 285,270 437,235 52,904,285 2012 21,370,476 - 5,446,883 7,713,741 1,687,440 293,592 428,963 36,941,095 2013 7,043,604 - 5,980,684 7,833,545 1,669,476 292,966 518,778 23,339,053 2014 9,193,753 - 6,307,737 8,786,819 1,688,263 307,654 580,834 26,865,060 2015 8,776,491 - 6,637,183 8,873,008 1,861,453 306,087 530,336 26,984,558 2016 8,798,296 - 7,835,745 9,107,046 1,799,938 334,465 516,964 28,392,454 2017 15,521,335 - 9,433,970 10,060,305 1,815,491 365,451 585,333 37,781,885 Notes: (1)The tax increment received was a result of the activity of the Redevelopment Agency. On June 28, 2011, California Governor Jerry Brown signed ABx1 26, the Redevelopment Dissolution Act. The Act was upheld by the California Supreme Court on Dec. 29, 2011, and the agency was effectively dissolved Feb. 1, 2012. (2)In 2017, the revenue collected by the County that is remitted to the City for fire services was included in the property tax number. Source:City of La Quinta $0 $5 $10 $15 $20 $25 $30 $35 $40 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Tax Revenue by Source (Excluding Tax Increment) (in millions) Property Tax (2)Transient Occupancy Tax Sales Tax Franchise Tax Business License Tax Document Transfer Tax 139 254 City of La Quinta TABLE 8 Top 25 Sales Tax Producers Current Year and Ten Years Ago (in dollars) Arco AM PM Service Stations Bed Bath & Beyond Home Furnishings Best Buy Electronics/Appliance Stores Chevrolet Cadillac of La Quinta New Motor Vehicle Dealers Circle K Service Stations Cliffhouse Fine Dining Costco Discount Dept Stores Home Depot Building Materials Hyundai of La Quinta New Motor Vehicle Dealers Kia of La Quinta New Motor Vehicle Dealers Kohls Department Stores La Quinta Resort & Club Hotels-Liquor 68.72%72.28% Marshalls Fiscal Year 2016-17 Business Category Variety Stores Business Name (1) 99 Cents Only Grocery Stores Department Stores New Motor Vehicle Dealers Quick-Service Restaurants Department Stores Hotels-Liquor Family Apparel Ross Hyundai of La Quinta Service Stations Electronics/Appliance Stores Grocery Stores Electronics/Appliance Stores Discount Dept Stores New Motor Vehicle Dealers Building Materials Family Apparel Business Category Stater Bros Stein Mart T Mobile Target Torre Nissan In N Out Burgers Kohls La Quinta Resort & Club Lowe's Percent of Fiscal Year Total Paid by Top 25 Accounts:Percent of Fiscal Year Total Paid by Top 25 Accounts: Verizon Wireless Vons Walmart Supercenter Tower Mart Discount Dept Stores Department Stores Discount Dept Stores Business Services New Motor Vehicle Dealers Service Stations Discount Dept Stores Building Materials Family Apparel Family Apparel Discount Dept Stores Service Stations Grocery Stores New Motor Vehicle Dealers Service Stations Electronics/Appliance Stores Discount Dept Stores Service Stations Building Materials Stein Mart Target Thane Marketing Torre Nissan USA Gas Walmart Supercenter Lowe's Marshalls Ross Sams Club Shell/Texaco Stater Bros Champion Cadillac Chevrolet Circle K Circuit City Costco G & M Oil Home Depot Fiscal Year 2007-08 Electronics/Appliance Stores Arco AM PM Bed Bath & Beyond Best Buy Service Stations Home Furnishings Business Name (1) Notes: (1)Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account. Source:HDL, Coren & Cone $0 $2 $4 $6 $8 $10 $12 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Sales Tax Revenue (in millions) 140 255 City of La Quinta Taxable Sales by Category (1) Last Ten Calendar Years (in thousands) 2007 2008 2009 2010 2011 23,159$ 22,019$ 22,061$ 22,143$ 23,223$ 231,637 226,032 209,394 206,153 211,249 30,399 27,865 26,196 25,351 25,197 81,379 83,310 80,172 79,646 86,433 98,771 74,604 59,747 60,740 62,879 108,815 70,645 33,576 43,566 58,938 53,208 54,413 39,127 46,059 54,342 118,065 111,210 99,779 94,532 97,477 169,896 154,186 120,668 120,291 132,417 915,329 824,284 690,720 698,481 752,155 Fiscal Year Eating and drinking places Apparel stores General merchandise Food stores Building materials Auto dealers and supplies Service stations Other retail stores All other outlets Total Notes: (1)Due to confidentiality issues preventing the disclosure of the top ten largest sales tax payers by business name, this categorical list has been provided as an alternative source of information regarding the City of La Quinta's sales tax revenue. Source:HDL. Coren & Cone Apparel stores 2% General merchandise 25% Food stores 3% Eating and drinking places 9%Building materials 11% Auto dealers and supplies 12% Service stations 6% Other retail stores 13% All other outlets 19% Taxable Sales Calendar Year 2007 141 256 TABLE 9 2012 2013 2014 2015 2016 24,430$ 25,741$ 25,461$ 25,115$ 26,280$ 220,970 223,324 216,871 208,189 206,808 25,854 26,394 25,748 22,845 25,359 94,859 97,662 101,647 106,216 115,974 65,445 68,606 73,087 75,658 78,299 62,668 72,839 84,826 87,440 83,010 56,001 52,093 47,541 40,777 34,566 99,028 100,811 101,721 105,284 107,648 130,421 142,049 150,746 155,173 172,135 779,676 809,519 827,648 826,697 850,079 Apparel stores 3% General merchandise 24% Food stores 3% Eating and drinking places 14% Building materials 9% Auto dealers and supplies 10% Service stations 4% Other retail stores 13% All other outlets 20% Taxable Sales Calendar Year 2016 142 257 This page left blank intentionally. 258 CITY OF LA QUINTA TABLE 10 Assessed Value of Taxable Property Last Ten Fiscal Years (in dollars) Fiscal Year Ended June 30, Residential Commercial Agriculture (4)Other (1) Unsecured Property (2) Home Owner Exemption(5) Taxable Assessed Value Direct Rate (3) 2008 9,514,081,076$ 789,425,538$ 20,028,196$ 1,494,745,262$ 100,609,062$ (151,817,297)$ 11,918,889,134$ 1.0000 2009 10,034,763,263 827,032,029 20,432,889 1,475,352,236 112,389,346 (152,860,511) 12,469,969,763 1.0000 2010 9,483,530,068 823,821,531 20,845,624 1,358,176,147 120,977,122 (154,942,598) 11,807,350,492 1.0000 2011 8,870,471,785 771,419,124 20,792,716 1,143,332,514 118,651,054 (157,742,188) 10,924,667,193 1.0000 2012 8,612,579,049 725,788,432 20,944,939 920,025,235 104,880,163 (161,420,137) 10,384,217,818 1.0000 2013 8,510,574,371 735,622,855 19,644,835 954,074,172 106,176,279 (164,227,296) 10,326,092,512 1.0000 2014 8,959,562,854 743,340,208 20,374,889 945,004,639 108,387,013 (167,489,253) 10,776,669,603 1.0000 2015 10,116,938,804 1,061,204,501 65,769,114 77,926,274 106,672,900 (49,232,400) 11,379,279,193 1.0000 2016 10,634,834,332 1,088,406,355 64,533,443 79,120,572 113,142,376 (49,130,200) 11,930,906,878 1.0000 2017 11,071,273,174 1,195,736,674 57,463,638 71,281,946 110,768,767 (49,088,200) 12,457,435,999 1.0000 City of La Quinta, Tax District 02-2375 Notes: (1)Other includes dry farm, government owned, institutional, irrigated, miscellaneous, recreational, vacant, cross reference and unknown. For 2016, prior years 2007 through 2015 were adjusted to match current reporting categories for consistency. (2)Prior years 2007 through 2015 adjusted to match current reporting for consistency.(3)In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property beingtaxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at thetime that it is sold to a new owner; at which time the new assessed value is the purchase price of the property sold. The assessed valuation data shown above represents the only datacurrently available with respect to the actual market value of taxable property and is subject to the limitations described above. (4)In 2016 (and going forward) data will be obtained from California Municipal and The Assessor Controller's Office. The existing column headers were slightly modified to accommodate the property type classifications. The column labeld agriculture was formerly "industrial". (5)Prior to 2015, this column also included Exempt Property Valuations Source:: Cal Muni; County of Riverside Assessor 2006/07 through 2015/16 Combined Tax Rolls $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Taxable Assessed Value (in millions) 143 259 2008 (1)2009 (1)2010 (1)2011 (1)2012 (1)2013 (1)2014 (1)2015 (1)2016 (1)2017 (1) Direct Rates: City of La Quinta 0.0760 0.0506 0.0506 0.0734 0.0760 0.0760 0.0760 0.0760 0.0760 0.0760 Redevelopment agency Project Area 1 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 Redevelopment agency Project Area 2 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 County of Riverside 0.1960 0.2586 0.2586 0.2318 0.1957 0.1958 0.1958 0.1958 0.1958 0.1958 County Free Library 0.0258 0.0284 0.0284 0.0280 0.0252 0.0253 0.0253 0.0253 0.0253 0.0253 County Structure Fire Protection 0.0540 0.0610 0.0610 0.0602 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 Coachella Valley Unified School District 0.0000 0.0000 0.0000 0.0000 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 Desert Sands Unified School 0.4320 0.3765 0.3765 0.3716 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 Desert Community College District 0.0700 0.0782 0.0782 0.0772 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 Riverside County Office of Education 0.0380 0.0426 0.0426 0.0420 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 Riverside County Regional Park & Open Space 0.0040 0.0000 0.0000 0.0000 0.0040 0.0039 0.0039 0.0039 0.0039 0.0040 CV Public Cemetery 0.0032 0.0035 0.0035 0.0035 0.0032 0.0031 0.0031 0.0031 0.0031 0.0031 CV Mosquito 0.0127 0.0142 0.0142 0.0141 0.0127 0.0127 0.0127 0.0127 0.0126 0.0126 CV Recreation and Park 0.0192 0.0215 0.0215 0.0213 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 Coachella Valley Water District 0.0250 0.0284 0.0284 0.0281 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 CV Resource Conservation 0.0003 0.0004 0.0004 0.0004 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 CVWD Improvement District 1 0.0118 0.0000 0.0000 0.0131 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 CVWD Storm Water Unit 0.0320 0.0360 0.0360 0.0355 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 Total Direct Rate (3)1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Tax Rate Area 020-005 020-005 020-005 020-005 020-005 020-005 020-005 020-005 020-160 020-160 Coachella Valley Unified School District 0.0571 0.0595 0.0725 0.0933 0.0749 0.0797 0.1492 0.1492 0.1322 0.1660 Desert Sands Unified School 0.0756 0.0799 0.0811 0.1004 0.1147 0.1116 0.1095 0.1098 0.1092 0.0860 Coachella Valley Water District 0.0507 0.0464 0.0660 0.0860 0.0800 0.0800 0.1000 0.1000 0.1000 0.1000 Desert Community College District 0.0199 0.0199 0.0200 0.0200 0.0200 0.0200 0.0200 0.0233 0.0209 0.0204 Total Overlapping Rate 0.2033 0.2057 0.2395 0.2996 0.2895 0.2912 0.3787 0.3823 0.3622 0.3724 Total Direct and Overlapping Rate 1.2033 1.2057 1.2395 1.2996 1.2895 1.2912 1.3787 1.3823 1.3622 1.3724 Last Ten Fiscal Years Direct and Overlapping Property Tax Rates (Rate per $100 of assessed value) Overlapping Rates (4) : CITY OF LA QUINTA City Non-Project Area Notes: (1)Direct rate from Tax Rate Area (TRA) 020-160 provided by Hdl Coren & Cone, data source Riverside County Assessor 2016/17 Annual Tax Increment Tables. Overlapping debt rates from California Municipal Statistics (2)Direct rate taken from an analysis by the City of La Quinta Finance Department staff of all TRA's in the Project area and do not include State Educational Revenue Augmentation Fund (ERAF) deductions and overlapping rates provided by California Municipal Statistics. (3)Direct rate taken from an analysis of the TRA in the project area and do not include State ERAF deductions and overlapping rates provided by California Municipal Statistics (4)In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount for direct taxes. This 1% is shared by all taxing agencies for which the subject property resides within. (5)Overlapping rates are based upon a single tax rate area only. Notes: (1)Direct rate from Tax Rate Area (TRA) 020-160 provided by Hdl Coren & Cone, data source Riverside County Assessor 2016/17 Annual Tax Increment Tables. Overlapping debt rates from California Municipal Statistics (2)Direct rate taken from an analysis of the TRA in the project area and do not include State ERAF deductions and overlapping rates provided by California Municipal Statistics (3)In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount for direct taxes. This 1% is shared by all taxing agencies for which the subject property resides within. (4)Overlapping rates are based upon a single tax rate area only. Source:County of Riverside Auditor Controller's Office; HDL, Coren & Cone 144 260 TABLE 11 2008 (2)2009 (2)2010 (2)2011 (2)2012 (2)2008 (2)2009 (2)2010 (2)2011 (2)2012 (2) 0.0000 0.0152 0.0036 0.0049 0.0524 0.0000 0.0000 0.0000 0.0019 0.0499 0.5150 0.5245 0.5432 0.5310 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.2910 0.3193 0.3174 0.3059 0.0000 0.2619 0.2325 0.2501 0.2471 0.2683 0.2617 0.2516 0.2537 0.2511 0.2553 0.0276 0.0277 0.0276 0.0282 0.0294 0.0280 0.0280 0.0280 0.0286 0.0280 0.0595 0.0595 0.0595 0.0607 0.0633 0.0603 0.0603 0.0603 0.0616 0.0602 0.0020 0.0149 0.0167 0.0182 0.0000 0.0020 0.0000 0.0000 0.0000 0.0000 0.0140 0.0695 0.0568 0.0637 0.3905 0.1970 0.1860 0.1859 0.1930 0.3716 0.0720 0.0177 0.0152 0.0166 0.0812 0.0410 0.0386 0.0386 0.0401 0.0772 0.0180 0.0093 0.0027 0.0038 0.0442 0.0220 0.0210 0.0210 0.0218 0.0420 0.0030 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0008 0.0002 0.0003 0.0037 0.0000 0.0000 0.0000 0.0001 0.0035 0.0120 0.0112 0.0111 0.0112 0.0148 0.0140 0.0141 0.0141 0.0141 0.0140 0.0010 0.0044 0.0014 0.0019 0.0223 0.0060 0.0053 0.0053 0.0059 0.0212 0.0010 0.0127 0.0120 0.0124 0.0295 0.0760 0.0757 0.0757 0.0740 0.0281 0.0130 0.0001 0.0000 0.0000 0.0004 0.0000 0.0000 0.0000 0.0000 0.0004 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0005 0.0131 0.0000 0.0000 0.0000 0.0000 0.0000 0.0010 0.0000 0.0000 0.0014 0.0355 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 020-089 020-089 020-089 020-089 020-089 020-144 020-144 020-144 020-144 020-144 0.0571 0.0595 0.0725 0.0933 0.0749 0.0571 0.0595 0.0725 0.0933 0.0749 0.0756 0.0799 0.0811 0.1004 0.1147 0.0756 0.0799 0.0811 0.1004 0.1147 0.0507 0.0464 0.0660 0.0860 0.0800 0.0507 0.0464 0.0660 0.0860 0.0800 0.0199 0.0199 0.0200 0.0200 0.0200 0.0199 0.0199 0.0200 0.0200 0.0200 0.2033 0.2057 0.2395 0.2996 0.2895 0.2033 0.2057 0.2395 0.2996 0.2895 1.2033 1.2057 1.2395 1.2997 1.2895 1.2033 1.2057 1.2395 1.2996 1.2895 Redevelopment Project Area 2Redevelopment Project Area 1 145 261 CITY OF LA QUINTA TABLE 12 Principal Property Taxpayers Current Year and Ten Years Ago (in dollars) Rank Taxable Assessed Value (1) Percent of Total City Taxable Assessed Value Rank Taxable Assessed Value (1) Percent of Total City Taxable Assessed Value 1 194,533,837$ 1.56% -$ 2 68,399,708 0.55%- 3 59,798,473 0.48%2 126,163,376 1.06% 4 46,422,245 0.37%- 5 40,326,435 0.32%- 6 33,695,876 0.27%- 7 33,667,126 0.27%10 28,732,627 0.24% 8 29,215,442 0.23%5 40,394,905 0.34% 9 27,174,653 0.22%- 10 25,381,249 0.20%- - - 1 381,014,226 3.20% - - 3 49,884,293 0.42% - - 4 43,469,241 0.36% - - 6 39,844,877 0.33% - - 7 36,857,659 0.31% - - 8 33,146,143 0.28% - - 9 29,062,910 0.24% Total 558,615,044$ 4.48%808,570,257$ 6.78% Fiscal Year 2007-08 Town and Country Partners LLC Coral Option I LLC TD Desert Development Fiscal Year 2016-17 LQR Properties Inland American La Quinta Pavilion Walmart Real Estate Business Trust RREF II CWC LAQ KSL Desert Resorts Inc East of Madison Lennar Homes of California Inc Taxpayer Quarry at La Quinta Inc TD Desert Dev LP ND La Quinta Partners Griffin Ranch Toll California Health Care REIT Inc Village Resort (1) Taxable valuations include secured and unsecured Source: HdL Coren & Cone; Riverside County Assessor 2016/17 Combined Tax Rolls and the SBE Non-Unitary Tax Roll LQR Properties TD Desert Development Coral Option I LLC Inland American La Quinta Pavilion Lennar Homes of California Inc Town and Country Partners LLC East of Madison Walmart Real Estate Business Trust RREF II CWC LAQ Health Care REIT Inc Principal Property Tax Payers (FY 2016-17) 146 262 CITY OF LA QUINTA TABLE 13 Property Tax Levies and Collections Last Ten Fiscal Years (in dollars) Fiscal Year Ended June 30 Taxes Levied for the Fiscal Year (1)Amount Percent of Levy Collections in Subsequent Years (2)Amount (3)Percent of Levy 2008 26,789,655$ 28,673,360$ 107.03% 491,811$ 29,165,171$ 108.87% 2009 27,539,021 28,371,164 103.02% 600,289 28,971,453 105.20% 2010 25,520,861 26,373,226 103.34%74,459 26,447,685 103.63% 2011 23,767,346 24,254,364 102.05%6,390 24,260,754 102.08% 2012 69,307,476 37,885,360 54.66%181,381 38,066,741 54.92% 2013 5,706,535 5,823,575 102.05%180,723 6,004,298 105.22% 2014 5,845,390 5,808,387 99.37%202,342 6,010,729 102.83% 2015 5,968,705 6,100,655 102.21%170,306 6,270,961 105.06% 2016 6,657,414 6,420,215 96.44%194,668 6,614,883 99.36% 2017 6,764,963 6,592,548 97.45%122,291 6,714,838 99.26% Total Collections to Date Collections within the Fiscal Year of Levy Notes: (1)Taxes Levied. The total tax levy is based on the Statement of Original Charge from the Riverside County Auditor-Controller Office. The amounts presented include City property taxes for tax districts 02-2374 and 02-2375 and are not inclusive of the redevelopment increment values. (2)Collections in Subsequent Years. The City participates in the Riverside County Teeter program; the secured taxes are remitted in a series of advances and settlement payments, the last of which is not received by the City until October of the subsequent year. Additionally, the City receives remittances for prior year unsecured and supplemental taxes throughout the subsequent year. As these values are not known at the time of publishing, the number in this column will be adjusted on the 17-18 CAFR to reflect all prior year collections received. (3)Collections to Date. The total amount does not include any apportionment adjustments that are the result of successful appeals of a taxpayer assessed valuation, escaped bills, refunds, or any other adjustments made by the County Auditor-Controller. As such, the percentage of the levy collected may be higher or lower than expected. Additionally, the increment values of the former Redevelopment Agency are allocated through a waterfall distribution process ain accordance with California Health and Safety Code 34183 and 34188, and are not reflected on the Statement of Original Charge. Source:County of Riverside Auditor Controller's Office $0 $5 $10 $15 $20 $25 $30 $35 $40 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Property Tax Collections (in millions) 147 263 CITY OF LA QUINTA Last Ten Fiscal Years (in dollars) 2008 2009 2010 2011 2012 228,311$ 178,311$ 128,311$ -$ -$ - 149,169 114,583 78,253 40,090 - 751,754 741,171 729,480 - - 1,556,283 1,530,958 1,503,433 - Notes Payable- Eisenhower Drive Property - - - - - 3,675,731 2,874,653 2,072,965 1,255,243 - 1,600,000 1,400,000 1,200,000 1,000,000 - 511,048 343,814 174,584 - - 136,350,000 133,390,000 130,255,000 126,925,000 - 5,915,000 5,800,000 5,680,000 11,555,000 - 86,175,000 84,560,000 82,890,000 81,150,000 - - - - 28,850,000 - 5,540,000 5,160,000 4,760,000 4,340,000 3,895,000 (841,087) (804,944) (768,801) (1,115,799) - Total Governmental 239,154,003 235,359,040 228,778,771 256,270,610 3,935,090 Capital Leases 681,048 285,217 54,543 286,097 169,084 Total Business-Type Activities 681,048 285,217 54,543 286,097 169,084 Total Primary Government 239,835,051 235,644,257 228,833,314 256,556,707 4,104,174 Population - State Department of Finance January 1 42,958 43,778 44,421 37,836 38,075 Number of Households 21,058 21,355 23,489 23,489 23,528 Median Household Income 91,366 92,156 90,124 104,410 104,045 Percentage of Personal Income 12.47%11.97%10.81%10.46%0.17% Debt Per Capita 5,583 5,383 5,151 6,781 108 USDA Loan Provident Savings Loan City Hall Lease Revenue Bonds Unamortized Discount and Issuance Costs Reimbursement Agreement Business-type Activities: Due to County of Riverside Developer Agreement Tax Allocation Bonds Project Area 1 Tax Allocation Bonds Project Area 2 2004 Local Agency Revenue Bonds (2) 2011 Local Agency Revenue Bonds (2) Ratios of Outstanding Debt by Type (1) Fiscal Year Ended Governmental Activities: Due to Coachella Valley Unified School District Capital leases Notes: (1)Details regarding the City's outstanding debt can be found in the notes to the financial statements. (2)The debt service payment for the 2004 and 2011 Lease Revenue Bonds are made from Redevelopment Project Area 1 & 2 low & moderate income tax increment. Source:City of La Quinta; HDL, Coren & Cone 148 264 TABLE 14 2013 2014 2015 2016 2017 -$ -$ -$ -$ -$ 71,045 129,063 103,869 155,395 530,163 702,105 686,345 668,933 649,698 628,448 1,441,096 1,405,755 1,367,344 1,325,596 1,280,221 - - - - 2,250,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,425,000 2,930,000 2,405,000 1,850,000 1,265,000 - - - - - 5,639,246 5,151,163 4,545,146 3,980,689 5,953,832 43,736 - - - - 43,736 - - - - 5,682,982 5,151,163 4,545,146 3,980,689 5,953,832 38,401 39,032 39,694 39,977 40,677 23,612 23,871 24,150 24,432 24,544 111,077 109,365 97,526 99,157 107,749 0.22%0.20%0.19%0.16%0.23% 148 132 115 100 146 - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 5,583 5,383 5,151 6,781 108 148 132 115 100 146 Debt Per Capita 149 265 CITY OF LA QUINTA TABLE 15 Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years (in dollars) Fiscal Year Ended June 30, City Hall Lease Obligation Local Agency Bonds Tax Allocation Bonds Total Percent of Assessed Value (2) Per Median Household Income 2008 5,540,000$ 86,175,000$ 142,265,000$ 233,980,000$ 1.97% 2,561 2009 5,160,000 84,560,000 139,190,000 228,910,000 1.84%2,484 2010 4,760,000 82,890,000 135,935,000 223,585,000 1.90%2,481 2011 4,340,000 110,000,000 138,480,000 252,820,000 2.33%2,421 2012 3,895,000 - - 3,895,000 0.04%37 2013 3,425,000 - - 3,425,000 0.03%31 2014 2,930,000 - - 2,930,000 0.03%27 2015 2,405,000 - - 2,405,000 0.02%20 2016 1,850,000 - - 1,850,000 0.02%19 2017 1,265,000 - - 1,265,000 0.01%12 Outstanding General Bonded Debt (1) Notes: (1)General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which, the City has none) (2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California. Source:City of La Quinta 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 1.97% 1.84%1.90% 2.33% 0.04%0.03%0.03%0.02%0.02%0.01% General Bonded Debt as a Percent of Assessed Value 150 266 TABLE 16 Total Assessed Valuation 12,506,524,199$ Overlapping Debt (2) 16.77%278,449,403$ 46,704,318$ 52.54%263,890,413 138,640,106 20.27%316,115,000 64,085,994 88.91%1,125,000 1,000,260 88.48%1,675,000 1,481,970 251,912,648 4.99%849,105,407 42,387,342 4.99%286,535,000 14,303,827 52.54%47,240,845 24,818,923 20.27%49,805,000 10,096,968 26.64%1,077,045 286,871 Total Overlapping General Fund Debt 91,893,931 Overlapping Tax Increment Debt Successor Agencies 14.200- 100.00 % 490,408,028 308,444,483 Total Overlapping Tax Increment Debt Total Gross Overlapping Debt 652,251,062 Less: Riverside County Supported Obligations 241,974 Total Net Overlapping Debt 652,009,088 100.000%5,953,832$ 5,953,832 657,962,920$ Overlapping General Fund Debt Riverside County General Fund Obligations Riverside County Pension Obligations Coachella Valley Unified School District COP Direct Governmental Activities Debt Desert Sands Unified School District COP Desert Recreation and Park District COP Estimated Share of Overlapping Debt Outstanding Debt 6/30/17 Percentage Applicable (1) Overlapping Tax and Assessment Debt Desert Community College District Coachella Valley Unified School District Desert Sands Unified School District (DSUSD) Total Overlapping Tax and Assessment Debt DSUSD Community Facilities District No. 1 Total Net Combined Direct and Overlapping Debt Direct and Overlapping Debt CITY OF LA QUINTA (in dollars) June 30, 2017 Coachella Valley Water District Assessment District No. 68 Notes: (1)For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value. (2)Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt of each overlapping government. Source:Riverside County Auditor Controller; California Minicipal Statistics, Inc. 151 267 CITY OF LA QUINTA Legal Debt Margin Information Last Ten Fiscal Years (in dollars) 2008 2009 2010 2011 2012 Assessed valuation 11,866,414,134$ 12,416,034,763$ 11,753,185,892$ 10,870,790,733$ 10,331,431,958$ Debt limit percentage (1)15%15%15%15%15% Debt limit 1,779,962,120 1,862,405,214 1,762,977,884 1,630,618,610 1,549,714,794 - - - - - Legal debt margin 1,779,962,120$ 1,862,405,214$ 1,762,977,884$ 1,630,618,610$ 1,549,714,794$ 0.0%0.0%0.0%0.0%0.0% Total debt applicable to the limit as a percentage of debt limit General obligation bonds (2) Total net debt applicable to limit: Fiscal Year Notes: (1)Section 43605 of the Government Code of the State of California limits the amount of indebtedness for public improvements to 15% of the assessed valuation of all real and personal property of the City. (2)The City of La Quinta has no general bonded indebtedness. Source:California Municipal 152 268 TABLE 17 2013 2014 2015 2016 2017 10,274,998,112$ 10,726,752,603$ 11,369,346,292$ 11,930,906,878$ 12,457,435,999$ 15% 15% 15% 15% 15% 1,541,249,717 1,609,012,890 1,705,401,944 1,789,636,032 1,868,615,400 - - - - - 1,541,249,717$ 1,609,012,890$ 1,705,401,944$ 1,789,636,032$ 1,868,615,400$ 0.0%0.0%0.0%0.0%0.0% 153 269 CITY OF LA QUINTA TABLE 18 Pledged-Revenue Coverage (1) Last Ten Fiscal Years (in dollars) Principal Interest 2008 675,880 - 675,880 360,000 315,880 1.00 2009 676,450 - 676,450 380,000 296,450 1.00 2010 675,280 - 675,280 400,000 275,280 1.00 2011 672,525 - 672,525 420,000 252,525 1.00 2012 673,521 - 673,521 445,000 228,521 1.00 2013 673,130 - 673,130 470,000 203,130 1.00 2014 671,351 - 671,351 495,000 176,351 1.00 2015 673,046 - 673,046 525,000 148,046 1.00 2016 673,075 - 673,075 555,000 118,076 1.00 2017 671,441 - 671,441 585,000 86,441 1.00 . Debt ServiceLess Other Debt Payments Net Lease Revenue Coverage Ratio (3) Local Agency Revenue Bonds (City Hall Project) Lease Revenue (2) Fiscal Year Ended June 30, Notes: (1)Details regarding the city's outstanding debt can be found in the notes to the financial statements. (2)Lease revenues consist of payments from the City General Fund and Civic Center Development Impact Fee Fund. (3)Coverage ratio is a measure of the City's ability to meet its obligation. A ratio of greater than or equal to one indicates that sufficient revenue has been generated to satisfy the debt service requirements. The ratio is calculated as total available revenue (net lease revenue) divided by total debt service requirements (principal and interest) . Source:City of La Quinta 154 270 CITY OF LA QUINTA TABLE 19 Demographic and Economic Statistics Last Ten Calendar Years Sources 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 (3) 35.10 35.31 35.31 35.31 35.16 35.16 35.16 35.71 35.71 35.71 (1) 42,985 43,778 44,421 37,836 38,075 38,401 39,032 39,311 39,977 40,677 (5) $91,366 $92,156 $90,124 $104,410 $104,045 $111,077 $109,365 $97,526 $99,157 $107,749 (1) 21,058 21,355 23,489 23,528 23,528 23,612 23,871 24,150 24,432 24,544 (1) 2.85 2.85 2.87 2.55 2.56 2.58 2.59 2.60 2.62 2.64 (4) $32,047 $32,324 $31,457 $40,961 $40,722 $43,053 $42,226 $37,510 $37,486 $39,288 (2) 15,200 14,800 14,600 14,400 15,100 15,300 15,600 17,300 17,800 18,000 (2) 14,600 13,700 13,500 13,300 14,100 14,400 14,900 16,600 17,200 17,300 (2) 3.95% 7.43% 7.53% 7.64% 6.62% 5.88% 4.30% 4.50% 3.37% 3.89% (4) 36.4 36.4 42.2 41.5 42.8 43.6 44.8 45.1 45.3 45.7Median age Calendar Year Mean Household Income (in dollars) Number of Dwelling Units Persons per Household Labor Force Per Capita Income Employment City Land (Sq Miles) Population Unemployment Rate Sources: (1) State of California Department of Finance; State of California, Department of Finance,E-5 Population and Housing Estimates for Cities, Counties and the State — January 1, 2011- 2017. Sacramento, California, May 2017. (2) State of California Employment Development Department Website (3) Design and Development Department (4) HDL, Coren & Cone (5) Previously, calculated using "Persons per Household" mulitplied by "Per Capita Income". Starting in 2017, data is from the US Census Bureau American Fact Finder 21,058 21,355 23,489 23,528 23,528 23,612 23,871 24,150 24,432 24,544 17,000 19,500 22,000 24,500 27,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Number of Dwelling Units 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Unemployment Rate $91,366 $92,156 $90,124 $104,410 $104,045 $111,077 $109,365 $97,526 $99,157 $107,749 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Mean Household Income 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Per Capita Income and Unemployment Per Capita Income Unemployment Rate 155 271 CITY OF LA QUINTA TABLE 20 Principal Employers Current Year and Ten Years Ago Activity Number of Employees Percent of Total Employment Rank Number of Employees Percent of Total Employment Government 1 2,677 15.56% 1 2,398 16.42% Hotel & Golf Resort 2 1,450 8.43% 2 1,550 10.62% Retailer 3 340 1.98% 3 400 2.74% Retailer 4 198 1.15% 10 147 1.01% Retailer 5 180 1.05% 4 207 1.42% Retailer 6 170 0.99% 7 185 1.27% Retailer 7 140 0.81%8 150 1.03% Utility Company 8 131 0.76%6 200 1.37% Golf Resort 9 127 0.74%5 200 1.37% Golf Resort 10 96 0.56%- - 0.00% Vons Grocery Store 11 93 0.54%- - 0.00% Grocery Store 12 82 0.48%9 150 1.03% Total employment listed 5,684 33.05%5,437 38.27% Total City Employment - July 1 17,200 14,600 Rancho La Quinta Stater Brothers Costco Home Depot Lowe's Home Improvement Target Desert Sands Unified School District Wal-Mart Super Center La Quinta Resort & Club/ PGA West(1) Fiscal Year 2007-08 Traditions Golf Club Employer Fiscal Year 2016-17 Imperial Irrigation District Notes: (1)La Quinta Resort & Club and PGA West are accounted for as one entity; as such, their employment numbers are reported together as of FY 2015-16. Source: City of La Quinta 156 272 CITY OF LA QUINTA TABLE 21 Full-time City Employees by Function Last Ten Fiscal Years 2008 2009 2010 2011 2012 2013 2014 (1)2015 2016 (2)2017 12.00 12.00 13.00 14.00 12.00 11.00 8.00 7.00 4.00 4.00 6.00 6.00 6.00 6.00 5.00 5.00 4.00 4.00 3.00 3.00 9.00 9.00 9.00 9.00 8.00 8.00 7.00 8.00 7.00 7.00 11.75 11.75 10.75 10.75 10.75 10.75 12.00 11.65 - - 25.00 25.00 25.00 24.00 21.00 21.00 - - - - 12.00 12.00 10.00 9.00 8.00 9.00 - - - - - - - - - - 19.00 20.00 - - 28.25 29.25 27.25 26.25 24.25 23.25 20.00 21.35 - - - - - - - - - - 18.00 18.00 - - - - - - - - 27.00 27.00 - - - - - - - - 19.00 19.00 Total 104.00 105.00 101.00 99.00 89.00 88.00 70.00 72.00 78.00 78.00 Building and Safety Planning and Development Community Development Public Works Facilities (4) Finance (1) Community Services Design and Development (3) Community Resources (2) Administration-City Mgr. Office City Clerk Function Fiscal Year Notes: The City of La Quinta contracts with the County of Riverside for Police Services and with the California Department of Forestry through a contract with the County of Riverside for Fire Services. In addition the City-owned Golf Course is operated by Landmark Golf. These positions have not been included as these positions are not City employees. (1) The City merged the Building and Safety Department with the Planning and Development Department in 2014. The resultant department is referred to as Community Development. (2) During FY 2015-'16 the City was subject to a major reorganization in an attempt to improve efficiency and controls that effectively terminated the Community Services, Community Development, and Public Works departments. Following is a brief description of the reorganization for each department : (1)The Finance department no longer issues business and animal licenses. (2)The Community Resources department has taken over specific roles of the prior Community Development and Community Services departments including, but not limited to human resources, police, fire,library, museum, recreation, marketing, code compliance, animal control, and emergency services. (3)The Design and Development department has taken over specific roles of the prior Community Development, Public Works, and Finance departments including, but not limited to customer service, business and animal licensing, planning, building, engineering services, and development services. (4)The Facilities department has taken over specific roles of the prior Community Services and Public Works departments including,but not limited to , parks, streets, buildings, lighting and landscaping. Source:City of La Quinta - 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 90.00 100.00 110.00 2008 2009 2010 2011 2012 2013 2014 (1) 2015 2016 (2) 2017 104.00 105.00 101.00 99.00 89.00 88.00 70.00 72.00 78.00 78.00 Total Full-Time City Employees 157 273 CITY OF LA QUINTA TABLE 22 Operating Indicators by Function Last Ten Fiscal Years 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Finance: Number of Animal Licenses Processed (1)1,272 1,609 1,768 1,619 1,674 1,505 1,602 1,374 - - Number of Accounts Payable Checks Processed 4,840 4,819 4,393 4,530 3,766 3,576 3,696 3,833 4,153 3,835 Number of investment purchases 64363220273022212220 Par value of investments 424,500,000$ 229,969,000$ 267,213,000$ 189,810,285$ 188,782,874$ 164,614,769$ 136,323,300$ 128,990,447$ 137,594,669$ 139,613,063$ Number of cleared checks 5,501 5,269 4,984 4,912 5,103 3,899 3,922 4,004 4,167 3,932 Number of outgoing bank wires 136 91 75 87 63 58 58 54 41 44 City Clerk: Contracts Processed - - - - 319 346 289 238 282 199 Documents Notarized - - - - 254 301 334 203 157 99 Documents Recorded with County - - - - 170 125 183 106 112 56 Subpoenas and Claims Processed - - - - 22 15 21 37 10 8 Records Requests Fulfilled and Recorded - - - - 518 558 601 580 518 743 Documents Scanned to Electronic Archives (1)- - - - 30,437 28,798 34,671 164,847 233,182 214,384 Public Works: Encroachment permits issued 110 132 78 104 65 124 109 127 54 123 Request for services (1)1152 1931 1306 746 534 740 1,322 1,261 3,440 3,207 Community Development: Number of Active Business Licenses (1)3,690 3,523 3,428 3,183 3,310 3,520 3,998 4,452 3,368 4,090 Permits: Single family Detached 297 129 56 85 39 83 147 176 108 92 Single family Attached - 6 12 - 11 - - 4 7 7 Residential Pool 331 207 152 148 127 162 204 255 217 170 Wall/Fence 583 299 178 218 149 167 220 328 257 209 Other 1,121 908 790 1,033 916 1,042 1,158 1,316 1,230 1,258 Garage Sale Permits (1)1,519 1,535 1,663 1,805 1,430 1,404 1,255 1,290 1,109 1,024 Total Permits 3,851 3,084 2,851 3,289 2,672 2,858 2,984 3,369 2,928 2,760 Code Compliance (1): Animal Control Incidents Handled (1)2,920 3,630 3,984 4,392 4,246 3,206 1,645 1,085 - - Vehicle abatements 351 346 214 263 139 99 88 85 255 212 Weed abatements 117 97 125 143 106 1,404 43 45 57 114 Nuisance abatements/Property Maintenance 2,142 3,130 2,340 2,252 2,433 1,668 730 557 1,037 1,180 All Other (2)- - - - - - - - 1,432 806 Community Services: Library activities: Volume 66,124 81,124 89,060 92,484 109,000 63,955 71,874 73,924 182,913 190,747 Books checked out 117,738 215,843 259,711 263,064 275,838 220,690 329,154 263,047 234,340 254,323 Cards Issued 3,675 3,684 3,547 3,822 4,477 2,966 2,035 2,418 2,179 2,248 Number of School Children Visiting 841 1,036 772 1,881 962 737 1,539 1,562 2,947 4,680 Volunteer Hours 1,951 2,342 2,723 4,280 2,720 2,226 1,340 1,917 2,169 2,248 Senior Center/Wellness Center (1) : Number of visits 14,013 15,739 20,326 18,403 16,642 9,350 11,500 23,871 62,820 74,141 Volunteer Hours 3,332 2,583 3,131 3,099 2,690 2,233 2,745 1,279 1,585 1,420 Recreation activities: Participants: Leisure Classes 990 1,140 1,437 1,512 2,016 1,475 1,177 1,322 2,241 2,278 Special events 8,109 11,053 8,795 8,933 36,305 5,970 5,927 6,460 8,185 7,783 Adult Sports 8,550 10,806 13,364 13,092 5,647 3,865 5,878 5,487 7,192 6,695 Golf course: Golf rounds played 40,516 40,941 43,779 45,269 46,949 46,352 43,610 41,904 45,104 43,085 Average Green fee 81.09$ 72.41$ 71.59$ 70.70$ 70.40$ 67.44$ 66.83$ 69.65$ 66.87$ 66.80$ Planning and Development: Number of residential units approved 338 100 255 208 285 228 494 208 40 120 Commercial square footage approved 342,502 390,097 6,200 27,526 61,662 - 113,149 79,092 13,000 391,914 Fiscal Year Notes:(1) Data on this table may vary from year to year due to restructuring, personnel, and systems changes that have taken place at the city over the past five years. Examples include animal licensing and control contracted to County of Riverside May 2015, business licenses and garage sale permits transferred to Comm unity Development Department, tracking system for active business licenses updated, vacation rental requirements for permits changed, Codes Department began using GoEnforce tracking software, Public Works Department expanded use of GoRequest system, City Clerk's office began project to archive all old documents and plans electronically, and the Senior Center became the Wellness Center in 2015. (2)"All Other" category includes building codes, business license, commercial, hazardous conditions, health/safety, other, parking, vacation rentals, and zoning. For 2016, data was annualized using the seven months of actual "total closed incidents" provided by GoEnforce. Source:City of La Quinta 158 274 CITY OF LA QUINTA TABLE 23 Capital Asset Statistics by Function Last Ten Fiscal Years 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Public Works: 127 127 127 127 128 128 128 128 128 128 22 22 22 22 22 22 22 34 34 35.5 85 261 265 265 269 269 277 277 281 372 45 49 50 50 51 52 54 54 54 54 2,895 2,899 2,909 2,919 2,934 2,984 3,018 3,018 3,018 5,758 12 12 12 12 12 12 13 13 13 13 Parks and Recreation: 13 13 13 13 13 13 13 13 13 13 209 209 218 218 218 218 218 218 218 218 40 40 40 40 40 40 40 40 40 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Golf Course: 1 1 1 1 1 1 1 1 1 1 Undeveloped Park Acreage Senior/Wellness Center Museum Library Park Acreage Municipal golf courses Streetlights (2) Traffic signals Traffic signs Bridges Parks Fiscal Year Bikepaths (miles) (1) Streets (miles) Notes: (1) Bike path miles were updated to include both Class I and Class II bicycle paths in 2015. (2)In fiscal year ending 2009 street lights at intersections were included for the first time. Additionally, the decorative streetlights in Old Town were added for the first time in 2017. Source:City of La Quinta 159 275 TABLE 24 Company Name Policy Number Coverage Limits Term Premium Hartford 72FA0267254-16 Employee Dishonesty,$1 Million 12/03/16 - 12/03/17 $3,366 Forgery, Computer Fraud Hartford FA0267225415 Employee Dishonesty,$1 Million 12/03/15 - 12/03/16 $3,366 Forgery, Computer Fraud CJPIA-Alliant B128410009W17 All Risk Property Insurance $25 Million 07/01/17 - 07/01/18 $86,073 Including Auto Physical Damage, Single Limit per Occurrence Terrorism, Boiler & Machinery subject to other sublimits (Excluding Earthquake) CJPIA-Alliant B128410009W15 All Risk Property Insurance $25 Million 07/01/16 - 07/01/17 $59,691 Including Auto Physical Damage, Single Limit per Occurrence Terrorism, Boiler & Machinery subject to other sublimits (Excluding Earthquake) Lloyds W14D19170401 Earthquake $10 Million 02/07/17 to 02/07/18 $80,496 Real & Personal Property Including Contingent Tax Interruption Lloyds W14D19160301 Earthquake/Flood $10 Million 02/07/16 - 02/07/17 $82,560 Real & Personal Property Including Contingent Tax Interruption California Self-Insured Comprehensive General $50 Million 07/01/16 - 07/01/17 $226,309 Joint Powers Pool Liability Single Limit per Occurrence Insurance Authority California Self-Insured Comprehensive General $50 Million 07/01/17 - 07/01/18 $448,537 Joint Powers Pool Liability Single Limit per Occurrence Insurance Authority California Self-Insured Worker's Compensation $10 Million 06/30/16 - 06/30/17 $193,984 Joint Powers Pool Insurance Authority California Self-Insured Worker's Compensation $10 Million 06/30/17 - 06/30/18 $220,848 Joint Powers Pool Insurance Authority CITY OF LA QUINTA Schedule of Insurance in Force 30-Jun-17 Source:City of La Quinta 160 276 City of La Quinta CITY COUNCIL MEETING: January 16, 2018 STAFF REPORT AGENDA TITLE: ADOPT A RESOLUTION TO AMEND TITLES AND CLASSIFICATIONS OF TRAFFIC SIGNAL MAINTENANCE SUPERVISOR TO TRAFFIC OPERATIONS ANALYST, PRINCIPAL ENGINEER TO CITY ENGINEER, AND PRINCIPAL ENGINEER TO SENIOR CIVIL ENGINEER; AND ADD TRAFFIC SIGNAL TECHNICIAN, CONSTRUCTION INSPECTOR, AND ASSOCIATE ENGINEER POSITIONS RECOMMENDATION Adopt a Resolution to amend titles and classifications of the Traffic Signal Maintenance Supervisor to Traffic Operations Analyst, Principal Engineer to City Engineer, and Principal Engineer to Senior Civil Engineer; and establish Traffic Signal Technician, Construction Inspector, and Associate Engineer positions. EXECUTIVE SUMMARY Recent staff departures, coupled with increasing traffic signal system complexity, created the need for additional engineering and inspection personnel. By reducing or eliminating existing consultant contracts, the City can reduce overall costs and fund in-house design, inspection and maintenance capabilities. The new positions and reclassifications would help fulfill the City’s goals of succession planning, providing career advancement opportunities and excellent customer service. The Authorized Position Plan would increase from 84 to 87 Full Time positions. FISCAL IMPACT The reclassifications and new positions result in an annual salary and benefit cost increase of $312,900. This cost would be offset by eliminating the PSOMAS Inspection contract in the amount of $466,000 and by decreasing the NAI Consulting contract by $337,500. There would be an annual cost savings of $490,500 as follows: Position Cost Reclassify Traffic Signal Maint Supervisor to Traffic Operations Analyst $2,542 Reclassify Principal Engineer to City Engineer $7,346 Reclassify Principal Engineer to Senior Civil Engineer $(173,723) Add Traffic Signal Technician $134,866 Add Construction Inspector $146,431 Add Associate Engineer $195,475 Revise CIP/Engineering Project Management Contract $(337,455) Eliminate Construction Inspection Contract $(466,000) SAVINGS $(490,518) BUSINESS SESSION ITEM NO. 3 277 BACKGROUND/ANALYSIS Recent departures of the Design & Development Director and a Principal Engineer have left a staffing shortfall in Engineering Services. Staff is requesting reclassification of a Principal Engineer to a City Engineer in order to sign and stamp plans and oversee engineering functions. The Principal Engineer has been acting in this capacity. Currently, the City contracts with NAI Consulting to provide small project engineering design services and Capital Improvement Program project management. Staff is requesting these duties be provided in-house, which will require more staff. The reclassification of a Principal Engineer position to a Senior Engineer position and the addition of an Associate Engineer would provide this support. Capital improvement and private development inspection services are currently contracted through PSOMAS. Bringing these services in-house would save money and give the City more flexibility. The addition of a Construction Inspector would fulfill this need. The City’s traffic signal system is becoming increasingly complex through the addition of new technologies, and City and Coachella Valley Association of Governments (CVAG) projects to upgrade and interconnect all of the city’s traffic signals; the signals will be better coordinated both in the city and throughout the region. The duties of the traffic signal maintenance supervisor have broadened and become more technically demanding, which justifies the reclassification of the Traffic Signal Maintenance Supervisor to a Traffic Operations Analyst. Since the Traffic Operations Analyst will be occupied more with traffic systems management, a new traffic signal technician position is requested to help maintain and operate the expanding city traffic signal system. The City’s Classification Plan and Salary Schedule establish job classifications and salary schedules. The Plan and Schedule were adopted via Council resolution and amendments require Council action ALTERNATIVES The Council could elect to delay, modify, or reject the requested revisions. Doing so would impact Engineering Services ability to deliver internal and external services, and comply with regulatory requirements. Prepared by: Bryan McKinney, Principal Engineer Approved by: Frank J. Spevacek, City Manager 278 RESOLUTION NO. 2018 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, AMENDING TITLES AND CLASSIFICATIONS OF TRAFFIC SIGNAL MAINTENANCE SUPERVISOR TO TRAFFIC OPERATIONS ANALYST, PRINCIPAL ENGINEER TO CITY ENGINEER, AND PRINCIPAL ENGINEER TO SENIOR CIVIL ENGINEER; AND ADDING TRAFFIC SIGNAL TECHNICIAN, CONSTRUCTION INSPECTOR, AND ASSOCIATE ENGINEER POSITIONS WHEREAS, the City Council previously approved and adopted the 2017/18 Classification Plan; and WHEREAS, the City’s Personnel Policy Section 2.05, Preparation and Amendment of Classification Plan, requires amendments to the Classification Plan be adopted by a Resolution of the City Council; and WHEREAS, amendment of the Traffic Signal Maintenance Supervisor to Traffic Operations Analyst, Principal Engineer to City Engineer, and Principal Engineer to Senior Civil Engineer; and addition of Traffic Signal Technician, Construction Inspector, and Associate Engineer positions will allow the City to achieve benefits, efficiencies and expanded duties. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows: SECTION 1. The City does hereby approve and adopt the revisions to the Classification Plan for Fiscal Year 2017/18, attached hereto as Exhibit A and incorporated herein by reference. PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City Council held on this 16th day of January, 2018, by the following vote: AYES: NOES: ABSENT: ABSTAIN: _____________________________ LINDA EVANS, Mayor City of La Quinta, California 279 Resolution No. 2018- Engineering Services Classification Plan Adopted: January 16, 2018 Page 2 of 2 ATTEST: __________________________________________ SUSAN MAYSELS, City Clerk City of La Quinta, California (CITY SEAL) APPROVED AS TO FORM: _______________________________________ WILLIAM H. IHRKE, City Attorney City of La Quinta, California 280 CITY OF LA QUINTA AUTHORIZED POSITIONS EFFECTIVE OCTOBER 17, 2017 JANUARY 16, 2018 AUTHORIZED WORKING TITLE RATING Administrative Administrative Assistant Administrative/Office Assistant A11 Administrative Technician Administrative Technician B21 Executive Assistant B22 Code Administration Code Administration Technician Building Inspector I B22 Code Compliance Officer I B22 Permit Technician B22 Code Administration Specialist Building Inspecttor II B23 Code Compliance Officer II B23 Construction Public Works Inspector B23 Code Administration Supervisor Animal Control/Code Compliance Supervisor B32 Permit Operations Supervisor B32 Plans Examiner/Inspection Supervisor B32 Code Administration Coordinator Construction Manager/Inspection Supervisor C43 Maintenance & Operations Maintenance & Operations Worker Buildings Worker A11 Maintenance Worker I A11 Parks Worker A11 Maintenance Worker II A12 Maintenance & Operations Technician Traffic Signal Technician B21 Buildings Coordinator B23 Maintenance & Operations Coordinator Maintenance Foreman B24 Parks Foreman B24 Traffic Signal Maintenance Supervisor B24 Maintenance & Operations Superintendent Buildings Superintendent B32 Parks Superintendent B32 Management Administration Management Assistant Community Resources Coordinator B21 Management Assistant B21 Account Technician B22 Vacation Rental/License Assistant B22 Management Specialist Deputy City Clerk B24 Junior Accountant B24 Management Specialist B24 Marketing & Events Supervisor B24 Accountant B32 Management Coordinator C41 Management Analyst Associate Planner C42 Business Analyst C42 Community Resources Analyst C42 Financial Services Analyst C42 Human Resources Analyst C42 Management Analyst C42 Public Safety Analyst C42 Senior Accountant C42 Traiffic Operations Analyst C42 Associate Engineer C43 Senior Planner C44 Management Manager Building Official D61 Community Resources Manager D61 Customer Service Center Manager D61 Maintenance Manager D61 Planning Manager D61 Public Safety Manager D61 Senior Civil Engineer D61 City Clerk D62 City Principal Engineer D65 D62 Director Community Resources Director E82 Design & Development Director/City Engineer E82 Facilities Director E82 Finance Director/Treasurer E82 City Manager City Manager F101* CLASSIFICATION SPECIFICATION * City Manager salary is determined by City Council contract EXHIBIT A 281 282 CLASS SPECIFICATION Code Administration Specialist Rev. September 2017 January 2018 1 CLASS SERIES BAND/GRADE/SUBGRADE FLSA STATUS Code Administration B23 Non-Exempt CLASS SUMMARY: This class is the second level in a four-level Code Administration series. As assigned, incumbents perform field and records inspections of construction, building, code administration systems including code violations, animal control issues, electrical, plumbing and mechanical installations. DISTINGUISHING CHARACTERISTICS: Positions in this classification work primarily in the field, enforcing City codes, ordinances, regulations; performing inspections; ensuring that work occurs according to plans or specifications; and investigating complaints. ESSENTIAL DUTIES: This class specification represents only the core areas of responsibilities; specific position assignments will vary depending on the needs of the department. Identifies and inspects reported problems and investigates complaints; responds to citizen inquiries. Assists violators in understanding and making acceptable corrections to problems, seeking voluntary compliance. Reviews plans and documents. Issues permits and/or citations depending upon assignment. Coordinates with other City departments related to specific assignment. Ensures safety procedures are followed. Performs other duties of a similar nature and level as assigned. POSITION SPECIFIC RESPONSIBILITIES MIGHT INCLUDE: Positions assigned to Plans Examiner may also be responsible for: Performing plan check activities: reviews building and construction plans and associated documents for compliance with adopted building, mechanical, electrical, plumbing, calgreen and energy codes, health and safety codes, business and professions codes, zoning codes, and other applicable laws and ordinances; Calculating construction valuations, developer impact fees, and building permit fees; Providing technical resources to Code Administration staff as required; Serving as a reserve building inspector; Providing informational resources to building inspectors, public counter support, and issuing permits; and Investigating complaints and potential violations of building codes and/or hazards as assigned by supervisor. 283 CLASS SPECIFICATION Code Administration Specialist Rev. September 2017 January 2018 2 Positions assigned to Building Inspection functions may also be responsible for:  Investigating complaints and potential violations of building codes and/or hazards and compiling reports;  Approving and certifying final inspections;issuing Certificates of Occupancy and notices of non-compliance;  Performing daily inspections of projects for compliance with adopted building, mechanical, electrical, plumbing, green and energy codes, health and safety codes, business and professions codes, zoning codes, and other applicable laws and ordinances;  Approving construction plans and documents related to Building Permits;  Providing informational resource to the general public and staff at the public counter; and  Providing technical support to the Code Administration Supervisor as assigned. Positions assigned to Code Compliance Officer II functions may also be responsible for:  Responding to citizen complaints and dispatch requests;  Investigating animal bites and arranging for quarantine of aggressor animal;  Investigating code enforcement complaints; and  Issuing citations for violation of laws, ordinances and codes. Positions assigned to Public Works Construction Inspection functions may also be responsible for:  Inspecting on-site and off-site public works improvements including streets, storm drains, grading, signing and striping, and landscaping including storm water quality and air quality (PM 10) compliance;  Ensuring project compliance with Statewide general Construction Permit;  Assisting the Traffic Engineer with sign surveys and preparing work orders for citizen requests;  Providing drafting and Geographic Information System (GIS) support to the Public Works Department;  Monitoring work of consultants and contractors and ensuring conformance with engineering specifications;  Performing routine field tests; and  Conferring with Engineering staff on design problems and recommending possible solutions. TRAINING AND EXPERIENCE: High School Diploma or GED and, as assigned, two (2) years of code enforcement and/or building construction/planning related experience. Or an equivalent combination of education and experience sufficient to successfully perform the essential duties of the job such as those listed above. 284 CLASS SPECIFICATION Code Administration Specialist Rev. September 2017 January 2018 3 LICENSING/CERTIFICATIONS:  Valid Class C California Driver’s License.  ICC Certification as Building Inspector is required for some assignments.  PC 832 is required within six (6) months of hire for some assignments. KNOWLEDGE OF:  Applicable local, state and federal laws, rules and regulations;  Safety standards;  City maps, location of streets and all areas around the City;  Record-keeping techniques;  Technical report writing techniques;  Modern office procedures;  Modern office equipment; and  Principles of customer service. Positions assigned to Plans Examiner may also require knowledge of:  All types of building construction materials and methods; and  Principles of building inspection. Positions assigned to Building Inspection functions may also require knowledge of:  All types of building construction materials and methods; and  Plan review process. Positions assigned to Public Works Construction Inspection functions may also require knowledge of:  Methods and techniques of public works inspection;  Principles of Public works construction;  Basic civil engineering principles; and  Field-testing techniques for soil and concrete, asphalt mix and paving, and storm drain system construction. 285 CLASS SPECIFICATION Code Administration Specialist Rev. September 2017 January 2018 4 SKILL IN:  Tact and diplomacy;  Remaining calm and professional when dealing with difficult customers or situations;  Ability to use judgment in non-routine situations;  Reading maps and/or plans;  Basic mathematical computations;  Operating testing, measuring and other inspection equipment;  Impartially investigating and evaluating complaints;  Preparing citations, logs, records, and reports;  Applying local, state and federal laws, rules and regulations;  Operating modern office equipment;  Operating a computer and relevant software applications; and  Communication, interpersonal skills as applied to interaction with coworkers, supervisor, the general public, etc. sufficient to exchange or convey information and to receive work direction. ADA AND OTHER REQUIREMENTS: Positions in this class typically require: stooping, kneeling, crouching, crawling, reaching, standing, walking, pushing, pulling, lifting, fingering, grasping, feeling, talking, hearing, seeing and repetitive motions. Light Work: Exerting up to 20 pounds of force occasionally, and/or up to 10 pounds of force frequently, and/or negligible amount of force constantly to move objects. If the use of arm and/or leg controls requires exertion of forces greater than that for Sedentary Work and the worker sits most of the time, the job is rated for Light Work. Some assignments may require HeavyWork: Exerting up to 100 pounds of force occasionally, and/or up to 50 pounds of force frequently, and/or up to 10 pounds of force constantly to move objects. NOTE: The above job description is intended to represent only the key areas of responsibilities; specific position assignments will vary depending on the business needs of the department. 286 CLASS SPECIFICATION Maintenance and Operations Coordinator Rev. January2016 January 2018 1 CLASS SERIES BAND/GRADE/SUBGRADE FLSA STATUS Maintenance and Operations B24 Non-Exempt CLASS SUMMARY: This class is the third in a four-level Maintenance and Operations series. Incumbents provide supervision for maintenance and trades staff in an assigned area related to traffic control, landscaping, construction, streets, sidewalks, gutters and/or parks. DISTINGUISHING CHARACTERISTICS: This class performs first-line supervision and planning/oversight of day-to-day work activities and operations of a semi-skilled or skilled crew, including participating in the development of unit goals, objectives and procedures; and troubleshooting and repair of more complex issues. ESSENTIAL DUTIES: This class specification represents only the core areas of responsibilities; specific position assignments will vary depending on the needs of the department.  Supervises staff to include: prioritizing and assigning work; conducting performance evaluations; ensuring staff are trained; ensuring that employees follow policies and procedures; maintaining a healthy and safe working environment; and making hiring, termination and disciplinary recommendations.  Operates, inspects, maintains, troubleshoots and repairs complex equipment, testing equipment, vehicles, facilities and instrumentation.  Oversees the maintenance of tools and equipment and their safe/correct usage.  Responds to and investigates more difficult citizen/customer complaints.  Maintains records on time, materials and work performed; compiles data and prepares reports.  Creates and maintains safe work zones; schedules and performs safety meetings.  Oversees or carries out emergency repairs.  Reads and follows blueprints, maps, technical and operational manuals and instructions.  Assists in the preparation of specifications for supplies and equipment.  Monitors performance of contracted maintenance activities.  Performs other duties of a similar nature and level as assigned. POSITION SPECIFIC RESPONSIBILITIES MIGHT INCLUDE: Positions assigned to Maintenance Foreman functions may also be responsible for:  Keeping necessary records of time, materials, parts and work performed;  Assisting supervisor in preparing specifications for supplies and equipment; 287 CLASS SPECIFICATION Maintenance and Operations Coordinator Rev. January2016 January 2018 2  Operating light and heavy equipment; training personnel in the operation of equipment;  Scheduling and performing bi-weekly safety meetings with maintenance crew; and  Providing instruction and guidance to staff; and promote staff development and motivation; and analyze problems that arise in the areas under supervision and recommend solutions  Assisting with vehicle maintenance and repairs; and  Installing, repairing, removing, and replacing street signs and legends. Positions assigned to Parks Foreman functions may also be responsible for:  Coordinating, reviewing work, inspecting and evaluating landscape and electrical lighting services provided in the City’s parks;  Coordinating playground equipment maintenance, as needed.  Keeping necessary records of time, materials, parts and work performed;  Assisting Superintendent in preparing specifications for supplies and equipment;  Operating light and heavy equipment; training personnel in the operation of equipment;  Scheduling and performing bi-weekly safety meetings with parks staff; and Providing instruction and guidance to staff, promoting staff development and motivation, analyzing problems that arise in the areas under supervision and recommending solutions. Positions assigned to Traffic Signal Maintenance Supervisor functions may also be responsible for:  Troubleshooting and emergency maintenance of traffic signal and lighting systems associated with traffic signal systems, including wiring, conduits, poles, signal heads, controllers, switches, video cameras, and vehicle detectors;  Overseeing and participating in inspecting, locating, and repairing malfunctions and failures in traffic signal electrical and electronic equipment, circuits, and systems;  Installing, adjusting, testing, and repairing electric and electronic traffic signal controls and devices and adjusting electronic controllers, pedestrian times, and electronic diagrams;  Overseeing and participating in performing solid state testing and calibration of traffic signal controllers, program clocks, and computers; performing continuity and circuit checks using specialized testing and calibration equipment;repairing switches, time clocks, battery back-up systems and related equipment; and  Providing supervision and training to other traffic signal staff or consultants in traffic signal maintenance principles and practices, answering questions and assisting in problem solving. 288 CLASS SPECIFICATION Maintenance and Operations Coordinator Rev. January2016 January 2018 3 TRAINING AND EXPERIENCE: High School Diploma and four (4) years of experience in assigned area of responsibility. Based on assignment, additional training and/or licensure/certifications may be required. Or an equivalent combination of education and experience sufficient to successfully perform the essential duties of the job such as those listed above. LICENSING/CERTIFICATIONS:  Valid Class C California Driver’s License.  As assigned, valid Class B California Driver’s License, with air brake endorsement.  As assigned, Playground Safety Certification or other trade licenses and certifications may be required.  As assigned, IMSA Level III Field Technician or equivalent, IMSA Street Lighting Level I or equivalent, and IMSA Work Zone Safety or equivalent. KNOWLEDGE OF:  Knowledge of a variety of applicable tools;  Knowledge of the use and/or application of applicable materials and supplies;  Basic principles of engineering, traffic control and/or construction design;  Supervisory principles;  Recent developments, current literature and sources of information regarding assigned maintenance area;  Applicable local, state and federal laws rules and regulations;  Occupational hazards and applicable safety principles and practices;  Basic math including addition, subtraction, multiplication and division;  Principles of customer service;  Modern office procedures; and  Modern office equipment. SKILL IN:  Operating applicable tools, equipment and testing devices;  Supervising and evaluating employees;  Prioritizing and assigning work;  Exerting physical effort in moderate to heavy work;  Applying technical knowledge to perform and/or troubleshoot skilled and semi-skilled tasks;  Using independent judgment in routine and emergency situations;  Maintaining accurate records and logs and producing technical reports;  Tact and diplomacy; 289 CLASS SPECIFICATION Maintenance and Operations Coordinator Rev. January2016 January 2018 4  Comprehending and correctly using informational documents including customer complaint forms, receipts, invoices, City maps and blueprints;  Operating a computer and applicable software applications;  Operating modern office equipment;  Applying local, state and federal laws, rules and regulations; and  Communication, interpersonal skills as applied to interaction with coworkers, supervisor, the general public, etc. sufficient to exchange or convey information and to receive work direction. ADA AND OTHER REQUIREMENTS: Positions in this class typically require: climbing, balancing, stooping, kneeling, crouching, crawling, reaching, standing, walking, pushing, pulling, lifting, fingering, grasping, feeling, talking, hearing, seeing and repetitive motions. Very Heavy Work: Exerting in excess of 100 pounds of force occasionally, and/or in excess of 50 pounds of force frequently, and/or in excess of 20 pounds of force constantly to move objects. Incumbents may be subjected to moving mechanical parts, electrical currents, vibrations, fumes, odors, dusts, gases, poor ventilation, chemicals, oils, blood and other bodily fluids, extreme temperatures, inadequate lighting, work space restrictions, intense noises, travel and environmental conditions such as disruptive people, imminent danger, and a threatening environment. NOTE: The above job description is intended to represent only the key areas of responsibilities; specific position assignments will vary depending on the business needs of the department. 290 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 1 CLASS SERIES BAND/GRADE/SUBGRADE FLSA STATUS Management D61 – D62 Exempt CLASS SUMMARY: This is the first level in a three-level Management Classification Series. Managers oversee divisions and make interpretive decisions on behalf of the organization regarding the means for executing the goals established by the relevant leader, regulatory body or governing body, subject to constraints imposed by available technology and resources. Such interpretive decisions provide context for the work to be accomplished by subordinates supervised within the unit and/or designated programs managed. Incumbents are responsible for the management of functions and budget associated with an assigned unit/designated program and may be responsible for the supervision of professional, technical and administrative support staff assigned to the unit. Based upon assignment, managers may administer units/designated programs with administrative functions requiring differing levels of risk to the organization while providing for the across-the-board first level management necessary to execute the process and projects of the organization. DISTINGUISHING CHARACTERISTICS: Positions assigned to this classification are responsible for assisting in the management and direction of a department by supervising/overseeing the work of a City division. As assigned, incumbents supervise staff including conducting performance evaluations; coordinating training; and implementing hiring, discipline and termination procedures. ESSENTIAL DUTIES: This class specification represents only the core areas of responsibilities; specific position assignments will vary depending on the needs of the department.  Oversees the development and implementation of programs, policies and procedures for the division.  Supervises staff, as assigned, to include: prioritizing and assigning work; conducting performance evaluations; ensuring staff are trained; ensuring that employees follow policies and procedures; maintaining a healthy and safe working environment; and making hiring, termination and disciplinary recommendations.  Administers and monitors the division’s budget, including allocating resources and approving expenditures.  Assists the Director in developing and implementing department policies and procedures.  Attends required meetings with the department director, city manager, other city departments; other regulatory entities; public boards and commissions; reviews and prepares reports, agenda items and other official correspondence for city council and/or 291 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 2 assigned boards/commissions; creates and makes presentations to community organizations and city boards and commissions.  Performs other duties of a similar nature and level as assigned. POSITION SPECIFIC RESPONSIBILITIES: Positions assigned to Accounting Manager may also be responsible for:  Purchasing, payroll, and associated report preparation and records, or oversight of same;  Coordinating and taking the lead in the annual audit and preparation of the annual CAFR;  Maintaining the general ledger; preparing financial statements and financial reports, or oversight of same; managing and reconciling various subsidiary accounts;  Administering and overseeing CIP and grant accounting;  Overseeing and managing computerized accounting systems;  Assisting with the formulation and development of the annual budget; and  Assisting the Finance Director as needed with complex financial analysis. Positions assigned to Building Official may also be responsible for:  Review of building and construction plans for proper design and conformance with codes and ordinances;  Approval and certification of final inspections;  Investigating complaints and potential violations of building codes/hazards and issuing non-compliance notices; and  Non-structural plan checking and coordination of same. Positions assigned to City Clerk may also be responsible for:  Performing all statutory duties of the City Clerk as set forth in the California Government Code and La Quinta Municipal Code;  Attending all meetings of the City Council/Successor Agency/Oversight Board/Financing Authority/Housing Authority and recording minutes thereof;  Directing the preparation of/preparing agendas, resolutions, ordinances and written materials for the City Council/Successor Agency/Financing Authority/Housing Authority/Oversight Board;  Overseeing the liability claims process and insurance review for City contracts;  Managing the city’s housing programs and contracts;  Directing citywide editing and research services;  Providing administrative support to the City Council and City Manager;  Maintaining all official records of the city and the city’s records management system;  Conducting recruitment for boards/commissions;  Conducting municipal elections and serving as Elections Official; 292 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 3  Maintaining the municipal code; and  Acting as Notary Public.` Positions assigned to Community Resources Manager may also be responsible for:  Contract management of the City’s marketing strategies (print and electronic);  Contract management for the Library and Museum operations;  Preparing and managing the recreation, wellness and large-scale community wide events;  Operation and management of the La Quinta Wellness Center and programs;  Strategic planning and development of economic development efforts of the Business Unit and partnership between relationships with city businesses and community;  Oversight of the La Quinta Arts Foundation and La Quinta Chamber of Commerce agreements; and  Overseeing Citywide Information Technology functions, contracts and expenditures. Positions assigned to Customer Service Center Manager may also be responsible for:  Strategic development and implementation of the TRAKit and E-TRAKit software;  Coordinating efforts with other departments and divisions on integration of all Customer Service Center functions and services;  Coordinating with Development, Building & Planning on TRAKit and E-TRAKit integration into plan check, plan review and inspections efforts;  Overseeing the customization and integration of Short Term Vacation Rentals to manage business licenses, permits and TOT collection; and  Providing data regarding the Business and Building development. Positions assigned to Human Resources/Risk Manager may also be responsible for:  Developing, maintaining and/or implementing affirmative action plan, classification/compensation and employee benefit programs, employee training and development programs, performance management, recruitment and selection processes, and risk management/safety programs and associated insurance;  Assisting with the conduct of internal investigations or employee grievances and recommending course of action; and  Representing the city in collective bargaining, including development and costing of proposals. Positions assigned to Maintenance Manager may also be responsible for:  Interpretation and implementation of plans, manuals and specifications;  Periodic inspections of facilities (i.e. streets and rights-of-way);  Participation in plan review of new development, capital improvement programming and 293 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 4 value engineering studies;  Crew safety training and safe work practices;  Oversees and manages the operations and maintenance of the City’s public streets, sidewalks, landscape, lighting, storm drain facilities, graffiti abatement, and fleet equipment and vehicles; and  Responsible for all facilities within the Landscape and Lighting District. Positions assigned to Planning Manager may also be responsible for:  Overseeing the historic preservation, archaeological and paleontological provisions of the municipal code;  Assisting with the preparation of development standards;  Overseeing and assisting with the Planning Division’s participation in the development review process including reviewing subdivision plans for compliance with the General Plan and zoning ordinances; and  Investigating and/or assisting with the resolution of planning problems, zoning changes, text amendments, and language for specific plans and the General Plan. Positions assigned to Public Safety Manager may also be responsible for:  Overseeing the Police, Fire and Emergency Operations functions with Riverside County;  Overseeing the Code Compliance and Animal Control programs to include strategic community outreach and education;  Administering the City’s neighborhood vitalization efforts through code compliance and public safety partners;  Managing the City’s grants portfolio including securing grants, procurement, and reconciliation with financial policies and Finance Department; and  Overseeing the City’s franchise service providers for customer issues, revenue calculations, and liaison on emergency related matters. Positions assigned to Principal Engineer (Development Services) City Engineer may also be responsible for:  Serving as the City’s NPDES Coordinator, ensuring compliance and reporting with NPDES permits;  Serving as the City’s Floodplain Manager to ensure compliance with state and federal flood plain requirements;  Providing engineering support for all development entitlements from preliminary project review to writing conditions of approval; and  Plan check all improvement plans, hydrology studies, WQMPs and land actions. Positions assigned to Principal Engineer (Engineering Services) Senior Civil Engineer 294 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 5 functions may also be responsible for:  Preparation of the 5-Year Capital Improvement Plan;  Oversight of Capital Project design, bidding, and budget;  Serve as the Legally Responsible Person for projects covered under the Statewide General Construction Storm Water Permit;  Oversight of private development inspection;  Oversight of the City Traffic Engineer including disposition of resident requests, city-wide speed surveys; and Oversight of the maintenance and operations of the City’s traffic signal system. TRAINING AND EXPERIENCE: Bachelor’s degree and five (5) years’ experience related to area of assignment. Or an equivalent combination of education and experience sufficient to successfully perform the essential duties of the job such as those listed above. LICENSING/CERTIFICATIONS:  As assigned, valid California Driver’s License may be required.  As assigned, California Professional Engineer (PE) License or ability to acquire it within one year of employment.  As assigned, certification as a Building Inspector from the International Conference of Building Officials (ICBO) or equivalent.  As assigned, Certified Public Accounting (CPA) license desired, but not required.  Other professional certifications related to assignment deemed desirable at time of recruitment. KNOWLEDGE OF:  Managerial principles;  Supervisory principles;  Business administration principles;  Budgetary principles;  Applicable local, state and federal laws, rules and regulations;  Modern office equipment;  Organizational structure of the city and city services as they relate to area of assignment;  Safe working practices, procedures and regulations;  Customer service principles; and  Contract preparation, administration and service evaluation. Positions assigned to Accounting/Finance functions also require knowledge of: 295 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 6  Generally accepted accounting principles and sound financial record-keeping methods;  Computer accounting applications and systems; and  Governmental accounting principles. Positions assigned to City Clerk also require knowledge of:  The Brown Act, Political Reform Act and California Elections Codes; and  Principles and practices related to municipal records management. Positions assigned to Human Resources/Risk Management also require knowledge of:  Modern human resources principles, methods, practices and techniques including labor relations, employee relations, risk management, injury prevention, workers’ compensation, absence management, recruitment, selection, staff development and training, classification, compensation, benefits administration, health and safety; and  Project management and research methodology. Positions assigned to Maintenance functions also require knowledge of:  Maintenance operations, project management and cost control methods;  Pavement management systems and applicability to pavement maintenance; and  Landscaping practices, including scheduling, parks maintenance, turf management and pest control. Positions assigned to Planning also require knowledge of:  Principles, methods, practices and techniques of urban planning and development including demographic, environmental, social and economic land use concepts; and  Statistical and research methodology. Positions assigned to Engineering also require knowledge of:  Advanced principles and practices of civil and structural engineering;  Administration as applied to the design and construction of public works facilities and technical inspection services;  All types of building construction materials and methods, and of stages of construction when possible violations and defects may be most easily observed and corrected;  City building and zoning codes and related laws and ordinances; and  The California Subdivision Map Act. SKILL IN:  Supervising and evaluating employees;  Prioritizing and assigning work;  Assisting in the direction and management of operations; 296 CLASS SPECIFICATION Manager Rev. Jan. 2016 January 2018 7  Negotiating and conflict resolution;  Exercising independent judgment within organizational and legal frameworks;  Problem-solving, analysis and decision-making;  Applying local, state and federal laws, rules and regulations;  Public speaking;  Mathematical computations required for public budgeting, accounting and forecasting;  Operating a computer and relevant software applications;  Operating modern office equipment;  Communication, interpersonal skills as applied to interaction with subordinates, coworkers, supervisor, the general public, etc. sufficient to exchange or convey information, evaluate performance and provide and/or receive work direction. ADA AND OTHER REQUIREMENTS: Positions in this class typically require: sitting, standing, walking, fingering, grasping, talking, hearing, seeing and repetitive motions. Positions involved in leadership of a field assignment may also require occasional pushing, pulling, lifting, crouching, stooping or crawling. Sedentary Work: Exerting up to 10 pounds of force occasionally and/or a negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects, including the human body. Sedentary work involves sitting most of the time. Jobs are sedentary if walking and standing are required only occasionally and all other sedentary criteria are met. NOTE: The above job description is intended to represent only the key areas of responsibilities; specific position assignments will vary depending on the business needs of the department. 297 298 City of La Quinta CITY COUNCIL MEETING: January 16, 2017 STAFF REPORT AGENDA TITLE: DISCUSS AUTO DEALERSHIPS’ PROPOSED IMPROVEMENTS ALONG HIGHWAY 111 FRONTAGE RECOMMENDATION Review and discuss the auto dealerships Highway 111 frontage proposed improvements. EXECUTIVE SUMMARY •In November of 2015, Council directed staff to collaborate with Highway 111 auto dealerships to configure an auto display south of the sidewalk for a trial period. •The trial period was successful for the dealerships and they have submitted aimproved frontage display. •This proposed frontage display (Attachment 1) would be the first rejuvenation project for Highway 111 south of Adams and add new display pads (55), sidewalk, irrigation, landscaping and signage. FISCAL IMPACT The City’s portion of the project would be $500,000. Funding is available from savings of previously completed CIP project General Funds that have not been re-allocated. BACKGROUND/ANALYSIS In October of 2015, Direct Point Advisors (DPA) and representatives from each auto dealership made a presentation to Council announce efforts to revive the regional auto dealership branding. Thereafter, staff and DPA have engaged in preliminary information exchanges. The collective dealerships are interested in seeking City cooperation and partnership to optimize branding and visibility. The group’s requests for assistance include the following: •Expand display area along Highway 111 frontage for Cadillac/Chevrolet, Hyundai and Nissan; •Design and placement of signage and inventory; •Secure approvals for select design elements, lighting, and rebrand of La Quinta Auto Center; •Repurpose street roundabouts for vehicle displays; STUDY SESSION ITEM NO. 1 299 • Explore joint venture opportunities for recycled water irrigation to landscaping/frontage areas; and • Assist in defining funding solutions to accomplish improvements. Staff is seeking direction to proceed with further improvements on Highway 111 east of Adams. Prepared by: Gil Villalpando, Business Analyst Approved by: Frank J. Spevacek, City Manager Attachment: 1. Highway 111 Dealership frontage proposal 300 La Quinta Auto Mall Highway 111 Improvements Proposal Friday May 26, 2017 PREPARED FOR: Michael Hastings DIRECT POINT ADVISORS Los Angeles, CA PREPARED BY: Matt Menlove UNITED CONTRACTORS 10725 Ellis Avenue, Suite D Fountain Valley, CA 92708 (949) 945-0905 mattmenlove@buildwithunited.com 301 302 United Contractors 10725 Ellis Avenue, Suite D Fountain Valley, CA 92708 P: (949) 945-0905 United Contractors, Inc. 10725 Ellis Ave Fountain Valley, Ca 92660 949-945-0905 www.buildwithunited.com Dear Michael, We appreciate the opportunity to provide a bid for the La Quinta Auto Mall Highway 111 Improvements project, located at Highway 111 in La Quinta, CA. Please note that this price is based on the following Contract Documents provided (Drawings, Photos, from the Plan Room) by , dated 05/24/2017, field observations of the space, and the attached scope of work. The Scope: Design Build Landscape / Hardsacape Improvements along Highway 111 Manage preconstruction design process with landscape Architect, Electrical Engineer & Civil Engineer Process Permits through City of La Quinta Remove Existing Sidewalk and Landscape Materials Grade area to accept new Landscape / Hardscape Install new City Sidewalk along Hignway 111 Install new Paver retaining wall and Paver Display pads Install Uplighting for Car Display Install new Irrigation and Landscaping Prep area for new Signs Install new signs per attached Renderings Clean up area and Deliver to Clients for Car Display Please do not hesitate to call if you have questions while reviewing this Bid Proposal. Sincerely, Matt Menlove United Contractors, Inc. 303 United Contractors 10725 Ellis Avenue, Suite D Fountain Valley, CA 92708 P: (949) 945-0905 Revision:Original La Quinta Auto Mall Highway 111 Improvements Highway 111 La Quinta, CA 92247 Printed On: 05/26/2017 Division Total 01 General Conditions $175,922.36 01-001.OH General Conditions $1,033.26 01-005.L Preconstruction Services $13,902.60 01-009.L Civil Engineering $36,164.10 01-010.S Surveying $10,332.60 01-060.M Reimbursable $4,135.49 01-081.S Building Permit Fee $7,749.45 01-210.OH Contractors Contingency $30,997.80 01-213.S Engineering Fees $3,616.41 01-214.S Landscape Design $10,332.60 01-300.L Superintendent $27,805.20 01-314.L Project Manager $13,902.60 01-315.O Project Vehicle $3,099.78 01-370.L Estimator $4,865.91 01-380.L Project Staff $6,951.30 01-528.O Computer $1,033.26 02 Site Work $403,601.69 02-001.S Mobilization $3,099.78 02-110.S Dust Protection $8,782.71 02-125.S Special Inspections $10,332.60 02-180.S Temp Fence $5,682.93 02-190.S Temp Water $2,583.15 02-227.S Demolition $32,444.36 02-310.S Grading $16,222.18 02-754.S Site Concrete $26,410.13 02-780.S Pavers $178,753.98 02-900.S Landscaping $119,289.87 16 Electrical $324,443.64 16-200.S Electrical $173,587.68 16-550.S Electric signs $150,855.96 Permit $0.00 10% Fee $90,396.80 Total $994,364.49 Cost/Sq. Foot (Sq Ft): 50,000.00 $19.89 304 305 - MATCH LINE -HWY 111 AUTO CENTER WAY S.LA QUINTA DRIVEPHASE 1HWY 111 DISPLAY FRONTAGEPRELIMINARY LANDSCAPE DESIGNLA QUINTA AUTO COLLECTION:77-899 WOLF RD. PH. (760) 777-9131 FAX (760) 777-9132 PALM DESERT, CA LIC# 2754, EXP 04/30/16 92211 H ERMANN D ESIGN G ROUP SUITE 102 306 CONCEPTUAL DESIGN AND DEVELOPMENT April 11, 2016 FOR PREPARED BY CITY OF LA QUINTA HERMANN DESIGN GROUP AUTO COLLECTION 307 SCALE 1/128”=1’.0” EXISTING CONDITIONS 308 AUTO COLLECTION A UT O C OLL ECTI ONLINEAR SCULPTURE MOUNTAIN SCAPE VARYING DEPTHS AND DIMENSION COMBINED WITH CONTRASTING AGED METALS CREATE A DYNAMIC BACKDROP AND CARRIER FOR DEALER BRAND IMAGES - 309 A U T O COLLE C TI O N SCALE 3/16”=1’.0” SCALE 1”=20’ 14’-6” 12” 36’-6” AUTO COLLECTION A U TO C O LLE C TI O N NIGHT VIEW - INTERNAL LED ILLUMINATION AS WELL AS LANDSCAPE UP LIGHTS TO ACCENTUATE THE BACKDROP DEPTH AND DIMENSION 310 11’-6” 3’ 7’ SCALE 1/4”=1’.0” AUTO COLLECTION 311 312    STUDY SESSION ITEM NO. 2 313              o o         314  o o o         o o o    315 THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK 316 DEPARTMENTAL REPORT ITEM NO. 4-A 317 318 319 320 321 DEPARTMENTAL REPORT ITEM NO. 4-B 322 DEPARTMENTAL REPORT ITEM NO. 4-C 323 324 325 326 DEPARTMENTAL REPORT ITEM NO. 4-D 327 328 329 330 La Quinta Public Library Quarterly  Report 2017-2018 Circulation (5 years) 2017 2016 2015 2014 2013 05000100001500020000250003000035000 October November December Month# of ItemsDoor Count (5 years) 2017 2016 2015 2014 2013 0 5000 10000 15000 20000 25000 October November December MonthPatrons689HOURS OPENED90Books Checked OutPer Hour38,570 Active CardsOctober 1, 2017 - December 31, 2017 *Circulation numbers include Self-Check. Numbers also reect an overall decrease in circulation county wide. New Library Cards 13,074 Logins 5,240 Holds Placed Online 26 Online Registrations Reference Questions 10,414 Questions Public WiFi 1,661 Users 5,540 Sessions Public Computers 4,138 Sessions this Quarter Library Catalog 598 Anyone can get a library card from the La Quinta Library. A picture ID andverication of address is required. Outof State patrons can get a free Internet only card or pay $10 for regular library card. The privilege to use the cardexpires after 3 years.  Thermo door counter installed May 2017 DEPARTMENTAL REPORT ITEM NO. 4-E 331 Weekly Programs Book Babies Story Time Programs19 &Participants325 Preschool Story TimePrograms15 &Participants211 Sunday Programs Something On Saturday Programs10 &Participants72 Programs10 &Participants114 Monthly Programs Pre-Beginner Computer Classes 6 patrons participated in the classes this Quarter. Pajama Tales with Miss Sarah Family Fun Night 144 children and families attended each month. 41 children participated each month of the Quarter. Teen Programs Tween Programs There were 65 teens, ages 13 to 17, who attended 12 programs 42 Tweens, ages 9 to 12, attended 5 programs Adult Programs There were 34 programs for adults, ages 18+. 301 adults attended. Special Events & Programs Gingerbread Day There were 55 people who attended Ms. Sarah's special program in October for National Fire Prevention Month. The City CERT and Fire Department made a special appearance.  Pumpkin Day This yearly event was sponsored by the Friends and featured games and a costume contest. Over 546 people attended.  Harry Potter Month Over 429 Children, teens, tweens and adults were sorted into different houses, made wands, did trivia, traveled through a maze and read the books for house points. Hufepuff house won! Fire and Earthquake Safety This program was sponsored by the City of La Quinta. There were 465 children and their families who created their own gingerbread house out of graham crackers, candies and whipped creame. Santa Claus also paid a special visit.  332 1,000 Books Before Kindergarten25 children, ages 5 and under,  have registered this Quarter. Book ClubsTeens:Tweens: Adults:6/44 3/7 12/79 Friends Volunteers 15 2nd Hours180 Volunteers & FriendsVolunteers 62 2nd Hours 297 Outreach Five schools visited the library: Desert Christian (1st Grade), Amelia Earhart (4th Grade) and John Adams Preschool. A total of 224 students listened to library staff as they read a story, gave a tour and talked about the services that are provided by the library.  Our Teen Librarian, Gina Dreyer, also visited Shadow Hills High School to discuss programs and services at the library.  Sue Duran, former Branch Manager, attended the Friends of the Desert Libraries and the La Quinta Commission Council meetings in December. She discussed her new role as the Desert Zone Manager and well as the programs and services that the library provides. Library staff attended 3 Farmer's Market on the first Sunday of the month. In November, Ms. Sarah did a storytime where 30 children and their families attended.  333 334 La Quinta Museum Quarterly ReportOctober 1, 2017 - December 31, 2017 389 21 1031 12 Exhibit 2841 EventsPrograms TOTAL 1421 Crossroads & Intersections Day of the Dead Quilts & Boxes Studio Tour Artists 2017 DEPARTMENTAL REPORT ITEM NO. 4-F 335 Adult Coloring Club Brown Bag TED Talk Good Reads in the Gallery Book Club S.C.R.A.P. Gallery Family Craft Progam Trending Topics ProgramsThe Museum provides basic supplies and coloring pages. The Club meets thefirst and third Friday afternoon during the season and every Friday duringsummer. This program has been running since Summer of 2015. Partnering with the LQ Historical Society, exhibit related titles are provided freeto the community and then a monthly discussion is held in the upstairs gallery.The book club did not meet in November and December due to the holidays. A TED Talk is shown on the big screen in the Community Room. Guests bring theirlunch and then a discussion follows the screening. This program is gaining inpopularity. The Museum provides beverages and dessert for the guests. Family craft event held monthly with S.C.R.A.P. Gallery. Focus on recycled and upcycled art projects. In addition to the monthly program, we offer an ongoing program called S.C.R.A.P. ON. Using a randomly selected collection of upcycled goods kits are offered to create one-of-a-kind works of art to be shared on social media with relevant hashtags. Trending Topics is a community engagement program where we invite experts and professionals to talk to our community about relevant and important topics. This is a monthly morning program.  In October we featured lifetime resident Louise Neely who spoke on street history to coincide with our exhibit, Crossroads & Intersections. In November, there was a presentation by Public Safety on the newly installed cameras throughout the city. Due to the holiday, there was not a program in December. STITCH Fiber Group This is a group of knitters, weavers and stitchers who come together to share ideas and inspire one another. People work on their own projects and are often found helping out a newly made friend. Weather permitting, the stitchers can be found working on their handiwork in the Museum Courtyard. Mah Jongg @ the Museum Preschool Storytime Retired librarian, Miss Beth is back for her monthly program of stories, songs, games and a simple craft.  New to the Museum this quarter is Saturday Mah Jongg. It is not a class with instructor, but an opportunity for players of all levels to gather in the Community Room for a lively morning of play.  ProgramsAdult Coloring Book ClubBrown Bag TED Talk SCRAP Gallery Trending Topics STITCH Mah Jongg Preschool Story TimeDecNovOct0100200 336 EventsFirst Thursday Concerts EventsFirst Thursday Pop Up Flower ShopHistory Talk School Field Trips Studio TourDec..Nov..Octo..0 100 200 300 400 500We kicked off the "season" with jazz fusion local band Penny Unniversity. DavidMacais played in November and in December Los Palmeros mariachibandperformed at the annual casita lighting, Monthly History Talks In October we welcomed Riverside County Historian Steve Lech to present a talk on the art of postcard photographer Burton Frasher. Then in November, local historian/geologist and Cahuilla Indian expert, Harry Quinn filled the Community Room with his talk on the Cahuilla. It was an informative slideshow presentation and was followed by a very extensive Q & A from the audience. School Field Trips There were over 500 students who visited the Museum during the last quarter of the year. Each class participated in scavenger hunts, story telling programs, art projects and more. Each visitor went away with Museum swag including Halloween ducks, Day of the Dead wristbands, lanyards and zipper pulls. Pop Up Flower Shop La Quinta Artists Studio Tour The Museum has partnered with My Little Flower Shop of Palm Springs to offer a monthly event featuring flower arranging. Due to the positive response, it will continue into 2018. The Museum partnered with the La Quinta Historical Society to present the 6th annual La Quinta Artists Open Studio Tour on December 3, 2017. This popular event invites artists of the community to open their creative space to the public for a full day to share their process with visitors to their studios. This year we had 30 studios on the tour and over 200 visitors to the studios. The La Quinta Historical Society offers a wristband and printed map with descriptions for a $10 donation. In addition, this year the Museum offered gallery space to the participating artists to show a piece of their art throughout the month of the December. The tour was covered heavily by social media, there was a Palm Springs Life interview with one of the participating artists as well as a listing in the Desert Sun as one of the "Top 5 Things To Do" in the Sunday paper. The Museum stayed open to welcome those visitors who wanted a preview of the art they would be experiencing. 337 "Crossroads & Intersections - the History Behind the Streets" opened inOctober of 2018. This exhibit was on loan from the Agua Caliente Museum inPalm Springs. It was complemented by a companion exhibit featuring La Quinta streets and naming history. This exhibit was on view through December 30, 2017. Also showing was "Dia de los Muertos - Day of the Dead" an exhibit featuring 15 handmade quilts from local artisans as well as the popular shadow box retablo exhibit with memorial altars made by members of the community,  The Day of the Dead exhibit closed on November 30, 2017.  To highlight the La Quinta Artists Studio Tour, we opened an upstairs gallery to the artists that participated in the 6th annual studio tour. Each artist was invited to show one piece of art through the month of December. The upstairs galleries will be closed for the first 2 weeks of 2018 for painting and installation of "Heartbreak in Peanuts" and "LOL: History of Humor". Exhibits: Crossroads & Intersections - Day of the Dead - La Quinta Artists La Quinta Museum ExhibitVisitorsVisitorsD..N..O..0 500 1000 1500 338 DEPARTMENTAL REPORT ITEM NO. 5 DEPARTMENTAL REPORT ITEM NO. 5339 340 341 342               DEPARTMENTAL REPORT ITEM NO. 6 343 344 Seminars/Training $1,685.30 Lighting/Electrical $31.02 Irrigation/Weeds Tree Trimming $624.74 Plant Installation $1,157.85 Athletic Field Insp. $62.04 Sign Maint $540.33 Inspection Maint $3,199.21 Playground Equipment Insp, $139.23 Graffiti $651.78 Meeting $867.65 Painting $1,188.15 Office Administration $77.19 Trail Maint $1,451.46 Debris/Litter Removal $478.29 Fencing Wall Repairs $54.35 Seminars/Training Lighting/Electrical Irrigation/Weeds/Tree Trimming Plant Installation Athletic Field Insp. Sign Maint Inspection Maint Playground Equipment Insp, Graffiti Meeting Painting Office Administration Trail Maint Debris/Litter Removal Fencing Wall Repairs Park Maintenance Expenditures by Task for December 2017 ATTACHMENT 1 345 346 347 348 349 350 351 352 353 354 355 356 357 358 Curb Painting $271.00 Debris Litter Removal $1,255.84 Meeting $156.17 Graffiti Removal $788.03 Inspection $900.29 Irrigation/ Weeds/Shrubs $3,045.39 Maint Yard Building Maint $158.72 Landscape/Irrigation Contract Management $2,121.10 Lighting - Medians $243.85 Office (Phone, paper work) $215.83 Pavement Marking Legends/Striping $3,808.76 Special Events $170.98 Pothole or Street Repair $2,283.34 Other Concrete Repairs/Const $196.08 Seminars Training $740.84 Sidewalk Repair $444.66 Storm Drain Repair & Maint $5,406.99 Vandalism Repairs $157.66 Street Sign Repair/Maint $3,964.66 Street Sweeping $278.26 Vehicle/Equipment Maint/Services $1,932.48 Curb Painting Debris/Litter Removal Meeting Graffiti Removal Inspection Irrigation/ Weeds/Shrubs Maint Yard /Building Maint Landscape/Irrigation Contract Mgt Lighting - Medians Office (Phone, paper work, reports, Misc) Pavement Marking/Legends/Striping Special Events Pothole or Street Repair Other Concrete Repairs/Const Seminars/Training Sidewalk Repair/Concrete Storm Drain Repair & Maint Vandalism Repairs Street Sign Repair/Maint Street Sweeping Vehicle/Equipment Maint/Services 359 360 361 362 363 364 365 366 367 368 369 370 371 372 Facilities Maintenance $1,042.74 Contract Administration $89.50 Training/Classes $392.51 Electrical $865.36 Preventative Maint $592.05 Personnel Requests $2,762.95 Paint $461.14 Carpentry & Hardware $778.65 Security/Alarms/Doors $44.75 Meetings $444.44 Janitorial $195.25 Light Bulbs $1,385.12 Plumbing $1,836.71 Misc General Repairs $340.93 Fire Station Electrical $223.75 Fire Station Preventative Maint $320.30 Fire Station Plumbing $230.34 Fire Station Personnel Requests $208.15 Fire Station Misc General Repairs $458.66 Facilities Maintenance Contract Administration Training/Classes Electrical Preventative Maint Personnel Requests Paint Carpentry & Hardware Security/Alarms/Doors Meetings Janitorial Light Bulbs Plumbing Misc/General Repairs Fire Station/Electrical Fire Station/Preventative Maint Fire Station/Plumbing Fire Station/Personnel Requests Fire Station/Misc/General RepairsTotal Maintenance Expenditures: $12,673 373 374 BEFORE AFTER BEFORE AFTER 375 376 BEFORE AFTER BEFORE AFTER BEFORE AFTER 377 378 BEFORE AFTER BEFORE AFTER BEFORE AFTER 379 380 BEFORE AFTER BEFORE AFTER 381 382 Customer Satisfaction Survey Details 12/01/2017 to 12/31/2017 Request: 30539 Survey Entered: 12-21-2017 Request Entered: 10/31/2017 Closed: 11/07/2017 Days Open: 7 Topic: Street Sign Repair/Maint - 1010 Employee: James Lindsey Customer: Phylicia Martellucci-Boucher Description: I live at the top of Madero and Montezuma. Love the new street paint. But people are still running the stop sign. Any chance for one of those big stop signs? Thank you in advance Reason Closed: After a site visit by the Traffic Engineer, it was determined that the size of the signs were not the issue. The local police department has been notified for the Issue.. Employee Effectiveness: Average Response Times: Below Average Employee Courtesy: Superior Expectations Met: Below Request: 30661 Survey Entered: 12-22-2017 Request Entered: 11/02/2017 Closed: 12/19/2017 Days Open: 47 Topic: Pavement Marking/Legends/Striping - 1002 Employee: James Lindsey Customer: Kathleen Boylan Description: The crosswalk on Miles Ave in front of John Glenn Middle School needs re-painting as the yellow is very faded. I know there was recent safety meetings but not sure if this came up. A new coat of fresh bright paint would add safety I think! Mr. Demetrio , please close the request once the stripper has re-painted the area Reason Closed: Crosswalk has been re-painted. 12/19/17. Employee Effectiveness: Good Response Times: Average Employee Courtesy: Average Expectations Met: Met Comments: Not sure why they did part of the job leaving a few stripes unpainted for days and then painted the rest later? Did they run out of paint (seems unlikely)? Request: 30894 Survey Entered: 12-06-2017 Request Entered: 11/20/2017 Closed: 11/29/2017 Days Open: 9 Topic: Street Sign Repair/Maint - 1010 Employee: James Lindsey Customer: Dori Quill Description: There are two speed limit 25 signs within 50 feet of each other going east on Montezuma. Can one of these be removed? Reason Closed: Identified which sign need removed, work done Employee Effectiveness: Superior Response Times: Superior Employee Courtesy: Superior Expectations Met: Exceeded 383 Request: 31040 Survey Entered: 12-08-2017 Request Entered: 12/01/2017 Closed: 12/01/2017 Days Open: 0 Topic: Graffiti in Parks - 1030 Employee: Robert Ambriz Jr. Customer: Linda Evans Description: Photo submitted Reason Closed: Graffiti removed from dog bag dispenser and nearby Cove Oasis entry gates. Employee Effectiveness: Superior Response Times: Superior Employee Courtesy: Superior Expectations Met: Exceeded Request: 31041 Survey Entered: 12-11-2017 Request Entered: 12/01/2017 Closed: 12/04/2017 Days Open: 3 Topic: Debris/Litter Removal/Right of Way Maint - 1011 Employee: James Lindsey Customer: Linda Evans Description: Can we please add a trash can at Potrero and Bermudas near the Dog Waste bag dispenser? People continue to leave their bags at that location. Thank you. Reason Closed: Installed a trash can work done Employee Effectiveness: Superior Response Times: Superior Employee Courtesy: Superior Expectations Met: Exceeded Comments: Ease of use of Go Request. Request: 31042 Survey Entered: 12-11-2017 Request Entered: 12/01/2017 Closed: 12/04/2017 Days Open: 3 Topic: FM/Misc General Repairs Employee: Alfred Berumen Customer: Minerva Ochoa Description: Emergency exit in Adult area not working. May just need batteries replaced. Reason Closed: work done Employee Effectiveness: Superior Response Times: Superior Employee Courtesy: Superior Expectations Met: Exceeded 384 Request: 31081 Survey Entered: 12-20-2017 Request Entered: 12/04/2017 Closed: 12/13/2017 Days Open: 9 Topic: Parks/Lighting/Electrical Employee: Robert Ambriz Jr. Customer: Melanie Sherk Description: The lights on the pickle ball courts at Fritz Burns Park do not come on early enough. We were playing at 5:45 and it was too dark and we left at 6:10 and they still hadn't come on Reason Closed: Adjusted start time. Employee Effectiveness: Superior Response Times: Superior Employee Courtesy: Superior Expectations Met: Exceeded Comments: Easy to handle it all online with quick resolution Request: 31154 Survey Entered: 12-11-2017 Request Entered: 12/08/2017 Closed: 12/11/2017 Days Open: 3 Topic: FM/Carpentry & Hardware Employee: Alfred Berumen Customer: Minerva Ochoa Description: Need door stopper on children's story room door replaced. It does not stay up and has bottom rubber missing. Reason Closed: work done Employee Effectiveness: Superior Response Times: Superior Employee Courtesy: Superior Expectations Met: Exceeded Request: 31168 Survey Entered: 12-21-2017 Request Entered: 12/09/2017 Closed: 12/14/2017 Days Open: 5 Topic: Debris/Litter Removal/Right of Way Maint - 1011 Employee: James Lindsey Customer: Sally Shelton Description: Shoes on electrical wires..IID was notified on 12/11/17 10:50 am. Reason Closed: Removed by IID work done Employee Effectiveness: Superior Response Times: Good Employee Courtesy: Superior Expectations Met: Exceeded Comments: GORequest is an amazing app and there is nothing to dislike about it! 385 386 La Quinta Fire Department 2017 Quarterly ReportOctober 1, 2017 – December 31, 2017Incident Reports Commercial Fire (0%)False Alarm (9.52%) Hazardous Material (0.40%)Medical (75.75%) Other Fire (0.60%)Public Service Asst. (5.21%) Residential Fire (0.90%)Standby (1.20%) Traffic Collision (5.91%)Vehicle Fire (0.30%) Wildland Fire (0.20%) Response Activity Commercial Fire 0 False Alarm                 99 Hazardous Material     4 Medical                 784 Other Fire          06 Public Service Assistance    54 Residential Fire 9 Standby 12 Trac Collision            61 Vehicle Fire         3  Wildland Fire     2 Incident Total 1,037 Average Enroute to On-Scene Time  <5 Minutes           +5 Minutes          +10 Minutes        +20 Minutes          Average          % 0 to 5 Min  674 278 40 0 4.5 67.8 Enroute Time = When a unit has been acknowledged as responding. On-scene Time = When a unit has been acknowledged as being on-scene. For any other statistics outside Enroute or On-scene please contact the IT Help Desk at 951-940-6900 DEPARTMENTAL REPORT ITEM NO. 7 387 Truck ReportTruck 86 recorded 42 responses in La Quinta during this quarter. Chief La Clair's Updates Fire Inspection ReportAction:During the Fourth Quarter of 2017, 6 Fire Life Safety state mandated  business  inspections wereconducted along with 60 new construction inspections, 6 special event inspections, 94 businessinspections and a  total of 88 new plan reviews were executed. Daily meetings and conversationswith staff focused on designing and implementing fire fees as well as processes and proceduresrelating to fire permit issuance to ensure consistency with the current building permit process.Building/Planning:The new Fire Inspection Hotline (760-777-7131) has been active for several months now and isbeing utilized more frequently. Builders are now calling the Fire Safety Specialist to schedule inspections or to receive updates on plan reviews. Staff continues to hold weekly project review meetings; discussions focused on special development permits, tentative track maps, temporary use permits, special event permits and current project updates. Goals: Direct contractors and builders to utilize the Fire Inspection Hotline. Continue to conduct annual fire life safety inspections and provide a high standard of customer service while seeking compliance. As a tough fire season ends and winter season started, it is important to teach the community about winter home fire safety. Now that winter season's arrived people have been at greater risk  since cooking holiday meals, displaying decorations, and possible use of unsafe heat sources. One can help prevent winter weather-related home fires in the community with some easy safety tips. Statistics to share The threat of winter fires is real. These statistics will help the community understand how severe these fires can be. · 905 people die in winter home fires each year · $2,091,000,000 in property loss occurs from winter home fires · 67% of winter fires occur in one- and two-family homes · Cooking is the leading cause of all winter home fires · 5 p.m. to 8 p.m. is the most common time for winter home fires Source: National Fire Incident Reporting System 2009-2011 388 Heater Safety TipsBe warm and safe this winter!•Keep anything flammable at least three-feet (one metre) away from heating equipment, like the furnace, fireplace, wood stove, or portable space heater. •Have a three-foot (one metre) “kid-free zone ” around open fires and space heaters. •Never use your oven to heat your home. •Allow a qualified professional install and inspect stationary space heating equipment, water heaters or central heating equipment according to the local codes and manufacturer ’s instructions. •Remember to turn portable heaters off when leaving the room or going to bed. •Always use the right kind of fuel, specified by the manufacturer, for fuel burning space heaters. •Use a  sturdy screen for  fireplace to stop sparks from flying into the room. Ashes should be  cool before putting them in a metal container and keep a  safe distance away from your home. •Test smoke alarms at least once a month. Source: NFPA 389 390 DEPARTMENTAL REPORT ITEM NO. 8 391 392 393 394 395 396 397 398 399 400 401 402 POWER POINTS CITY COUNCIL MEETING JANUARY 16, 2018 1/17/2018 1 City Council Meeting January 16, 2018 City Council Meeting January 16, 2018 B1 – Urgency Ordinance Establishing Non- Bedroom Conversions Moratorium 1/17/2018 2 Background •Pattern of unpermitted non-bedroom conversions •Recent building permit applications to convert non- bedroom areas into bedrooms •Non-bedroom conversions may increase residential neighborhood occupancies beyond intent Background •Impacts to neighboring residents may include excessive noise and excessive use of street parking •STVR restrictions in other cities may result in proliferation of conversions 1/17/2018 3 0% 5% 10% 15% 20% 25% 2010 2011 2012 2013 2014 2015 2016 2017 STVR Advertisement Increases Code Amendments •Current Code standards do not limit conversion of non-bedroom spaces into additional bedrooms •Consider a maximum percentage of dwelling area that bedroom space may occupy •Require additional on-site parking when a threshold is exceeded 1/17/2018 4 Proposal •Adopt interim ordinance that prohibits the conversion of non-bedroom space to bedrooms in residential districts in effect for 45 days •Provides time for City to develop standards •Council may extend for up to two years 1/17/2018 5 City Council Meeting January 16, 2018 B2 – 2016/17 CAFR 1/17/2018 6 Clean audit opinion Reporting on 26 unique Funds Governmental Funds had a combined  ending fund balance of $134,875,000,  an increase of $23,404,000 Extraordinary gain  $7,344,000 Fire Tax  Credit $9,372,000 Increase in unassigned $3,128,000 Category General Fund All Other Funds Total Funds Non‐spendable $ 52,507,278 $ 10,349 $ 52,517,627 Restricted ‐38,824,860 38,824,860 Committed 22,311,400 ‐22,311,400 Assigned 15,694,269 ‐15,694,269 Unassigned 16,949,526 (11,423,008) 5,526,518 Total  $ 107,462,473 $ 27,412,201 $ 134,874,674 Fire Tax  Credit $ 9,371,699 Capital Projects 4,859,920 Measure G 1,462,650 Total  Assigned $ 15,694,269 1/17/2018 7 Street & traffic signal improvements Madison Street median landscape  improvements ‐$636,000 Eisenhower Drive improvements ‐$373,000 Avenue 52 and Jefferson Street       roundabout stripping modifications ‐ $365,000 Civic Center Campus irrigation and lake improvements ‐$304,000 Description Governmental Business Type Total   Land $ 74,316,674 $ 39,712,955 $ 114,029,629 Buildings &  Improvements 44,119,422 3,771,368 47,890,790 Vehicles  1,028,468 352,545 1,381,013 Infrastructure 391,078,543 ‐391,078,543 Construction in Progress 9,969,495 ‐9,969,495 Total  $ 521,084,650 $ 43,836,868 $ 564,921,518 Current Yr. Depreciation $ 9,174,093 $ 221,696 $ 9,395,789 1/17/2018 8 Debt Type Balance at 6‐30‐17 Capital Leases $ 530,163 Compensated Absences 830,430 Land Acquisition Note Payable 2,250,000 Loans Payable 1,908,669 Revenue Bonds 1,265,000 Total  $ 6,784,262 Thank You 1/17/2018 9 City Council Meeting January 16, 2018 B3 – Engineering Services Positions 1/17/2018 10 Purpose •Reclassify and add Engineering Services positions to fulfill  goals of: –Succession planning –Providing career advancement opportunities –Providing excellent customer service •More flexibility to bring inspection services in‐house •Provide small project engineering design service in‐house  Cost Summary Position Cost Reclassify Traffic Signal Maint Supervisor to Traffic Operations Analyst $2,542 Reclassify Principal Engineer to City Engineer $7,346 Reclassify Principal Engineer to Senior Civil Engineer $(173,723) Add Traffic Signal Technician $134,866 Add Construction Inspector $146,431 Add Associate Engineer $195,475 Revise CIP/Engineering Project Management Contract $(337,455) Eliminate Construction Inspection Contract $(466,000) Savings $(490,518) 1/17/2018 11 DESIGN & DEVELOPMENT ENGINEERING VACANT CIP Principal Engineer Traffic Signal Tech Supervisor Project Mgt. Contract Construction Manager Traffic Engineer Contract Traffic Signal Tech Construction Inspector Engineering Contracts (Survey, Geotech, Inspection) Associate Engineer City Surveyor Contract Development Services Principal Engineer Plan Check Contract Management Assistant CIP/Traffic Management Specialist CURRENT ORG DESIGN & DEVELOPMENT ENGINEERING Senior Civil Engineer CIP Construction Manager Inspection Supervisor Engineering Contracts (Survey & Geotech) Construction Inspector Traffic Operations Analyst Contract City Surveyor Plan Check Consultants Associate Engineer Development Project Management Contract Construction Inspector Management Assistant CIP Traffic Signal Tech Consultant City Traffic Engineer Associate Engineer CIP/ Development City Engineer (Principal Engineer) Traffic Signal Tech Management Specialist (Project Management) CIP/Traffic REQUESTED ORG Added Positions Reclassified Positions 1/17/2018 12 Questions & Discussion 1/17/2018 13 City Council Meeting January 16, 2018 S1 – Auto Dealer Frontage Frontages BMW of El Cajon I-10 Rancho Mirage 1/17/2018 14 Current Frontage Proposed Frontage •New sidewalk •New signage •New landscaping •New paver retaining wall •55 display pads with upligting 1/17/2018 15 Signage Signage 1/17/2018 16 Signage 1/17/2018 17 City Council Meeting January 16, 2018 S2 – Xpark Operations Current La Quinta Skate Parks Fritz Burns Park (5,000 sq. ft.)La Quinta Park (12,000 sq. ft.) 1/17/2018 18 Feasibility Study Recommendation XPark Concept 1/17/2018 19 Cathedral City •8,000 sq. ft. •No Supervision •No Programs Coachella •13,000 ft. sq. •No Supervision •No Programs 1/17/2018 20 Desert Hot Springs •15,000 sq. ft. •No Supervision •No Programs Palm Desert •25,000 ft. sq. •Site Supervision by DRD for $70,000/yr. (2 FTEs) •Utilizes Campus restrooms •No programs or concessions 1/17/2018 21 Fontana South •20,000 ft. sq. •Managed by Action Park Alliance $180,000/yr. •Programs/Events Fontana South 1/17/2018 22 Fontana South Fontana North •23,000 ft. sq. •Managed by Action Park Alliance $180,000/yr. •Programs/Events 1/17/2018 23 Palm Springs •25,000 sq. ft •Managed by Action Park Alliance $160,000/yr. •Potential increase to $180,000/yr. •Heavy programing and activities. Glendale (Verdugo) •15,000 sq. ft. •City Staff - $145,000+/yr. •Instruction and light programming 1/17/2018 24 Lake Forest (Etnies) Lake Forest (Etnies) •40,000 ft. sq. Largest in State. •Managed by the City of Lake Forest as a youth community center. •$545,800+/yr. •Use Rectrac for membership/waiver •Heavy programming and activities. •Daily preschool program. •Quarterly recreation brochure •Concessions and merchandise •Birthday parties and other rentals •FY2017-2018 revenue = $138,400 1/17/2018 25