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2015 02 03 CCCity Council agendas and staff reports are now available on the City's web page: www.ia-quinta.org CITY COUNCIL AGENDA CITY HALL COUNCIL CHAMBERS 78-495 Calle Tampico, La Quinta REGULAR MEETING ON TUESDAY, FEBRUARY 3, 2015 3:30 P.M. CLOSED SESSION 1 4:00 P.M. OPEN SESSION CALL TO ORDER ROLL CALL: Councilmembers: Franklin, Osborne, Pena, Radi, Mayor Evans PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA At this time, members of the public may address the City Council on any matter not listed on the agenda. Please complete a "request to speak" form and limit your comments to three minutes. The City Council values your comments; however in accordance with State law, no action shall be taken on any item not appearing on the agenda unless it is an emergency item authorized by GC 54954.2(b). CLOSED SESSION CONFERENCE WITH REAL PROPERTY NEGOTIATOR PURSUANT TO GOVERNMENT CODE SECTION 54956.8 FOR PROPERTY LOCATED IN PROXIMITY TO AVENIDA MONTEZUMA, AVENIDA VILLA AND AVENIDA NAVARRO (APN: 773-076-018). CITY NEGOTIATOR: FRANK J. SPEVACEK, CITY MANAGER NEGOTIATING PARTY: CITY OF LA QUINTA AND ALTHEA PROPERTIES UNDER CONSIDERATION: PRICE AND TERMS OF PAYMENT RECESS TO CLOSED SESSION RECONVENE AT 4:00 P.M. PLEDGE OF ALLEGIANCE CITY COUNCIL AGENDA FEBRUARY 3, 2015 PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA At this time, members of the public may address the City Council on any matter not listed on the agenda. Please complete a "request to speak" form and limit your comments to three minutes. The City Council values your comments; however in accordance with State law, no action shall be taken on any item not appearing on the agenda unless it is an emergency item authorized by GC 54954.2(b). CONFIRMATION OF AGENDA ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS - NONE CONSENT CALENDAR NOTE: Consent Calendar items are routine in nature and can be approved by one motion. PAGE 1 . APPROVE MINUTES OF JANUARY 10 AND JANUARY 20, 2015 7 2. APPROVE DEMAND REGISTERS DATED JANUARY 16 AND 17 JANUARY 23, 2015 3. APPROVE PLANS, SPECIFICATIONS AND ENGINEER'S 37 ESTIMATE, AND AUTHORIZE ADVERTISEMENT FOR BIDS FOR PARKWAY LANDSCAPING DESIGN FOR CITY OWNED PROPERTIES ALONG AVENUE 52 NEAR CALLE AMIGO 4. ADOPT RESOLUTION GRANTING CONDITIONAL APPROVAL OF 41 AMENDED FINAL MAP AND SUBDIVISION IMPROVEMENT AGREEMENTS ASSOCIATED WITH THE MONTERRA DEVELOPMENT [RESOLUTION 2015-0061 5. AUTHORIZE OVERNIGHT TRAVEL FOR TRAFFIC SIGNAL 71 TECHNICIAN TO ATTEND TRAINING IN GLENDALE, ARIZONA ON MARCH 1 1-1 2, 2015 6. DENIAL OF CLAIM FOR DAMAGES FILED BY WILLIAM WALKER; 73 DATE OF LOSS - SEPTEMBER 8, 2014 7. AUTHORIZE OVERNIGHT TRAVEL FOR FOUR MEMBERS OF THE 75 PLANNING COMMISSION AND THE COMMUNITY DEVELOPMENT DIRECTOR TO ATTEND THE ANNUAL PLANNING COMMISSIONERS ACADEMY IN NEWPORT BEACH, CALIFORNIA - MARCH 4-6, 2015 CITY COUNCIL AGENDA 2 FEBRUARY 3, 2015 PAGE BUSINESS SESSION 1. RECEIVE AND FILE COMPREHENSIVE ANNUAL FINANCIAL 77 REPORT FOR THE YEAR ENDED JUNE 30, 2014 STUDY SESSION 1. FISCAL YEAR 2013/2014 YEAR END, FISCAL YEAR 2014/2015 263 MIDYEAR UPDATE AND RESERVE POLICY REVIEW :-IIi17�].�1�iI_r�L�1►L1�lrili>;'? 1 . CVAG COACHELLA VALLEY CONSERVATION COMMISSION (Evans) 2. CVAG ENERGY & ENVIRONMENTAL RESOURCES COMMITTEE (Evans) 3. CVAG EXECUTIVE COMMITTEE (Evans) 4. GREATER PALM SPRINGS CONVENTION & VISITORS BUREAU (Evans) 5. LEAGUE OF CALIFORNIA CITIES DELEGATE (Evans) 6. SO. CALIFORNIA ASSOCIATION OF GOVERNMENTS (Evans) 7. COACHELLA VALLEY WATER DISTRICT POLICY COMMITTEE (Evans) 8. CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Franklin) 9. COACHELLA VALLEY MOUNTAINS CONSERVANCY (Franklin) 10. JACQUELINE COCHRAN REGIONAL AIRPORT AUTHORITY (Franklin) 1 1 . SUNLINE TRANSIT AGENCY (Franklin) 12. CVAG PUBLIC SAFETY COMMITTEE (Osborne) 13. CVAG VALLEY -WIDE HOMELESSNESS COMMITTEE (Osborne) 14. DESERT SANDS SCHOOL DISTRICT COMMITTEE (Osborne & Franklin) 15. IID ENERGY CONSUMERS' ADVISORY COMMITTEE (Osborne) 16. ANIMAL CAMPUS COMMISSION (Pena) 17. CIVIC CENTER ART PURCHASE COMMITTEE (Pena and Radi) 18. COACHELLA VALLEY ECONOMIC PARTNERSHIP (Radi) 19. CVAG TRANSPORTATION COMMITTEE (Radi) 20. CHAMBER OF COMMERCE INFO EXCHANGE COMMITTEE (Radi) 21. PLANNING COMMISSION MEETING MINUTES DATED 285 NOVEMBER 25 AND DECEMBER 8, 2014 DEPARTMENTAL REPORTS 1 . CITY MANAGER 2. CITY ATTORNEY 3. CITY CLERK — MUNICIPAL CODE REVIEW PROJECT - UPDATE 297 4. COMMUNITY DEVELOPMENT REPORT — DECEMBER 2014 299 CITY COUNCIL AGENDA 3 FEBRUARY 3, 2015 MAYOR'S AND COUNCIL MEMBER'S ITEMS PUBLIC HEARINGS — 5:00 P.M. For all Public Hearings on the agenda, a completed "Request to Speak" form must be filed with the City Clerk prior to consideration of that item. A person may submit written comments to City Council before a public hearing or appear in support or opposition to the approval of a project(s). If you challenge a project(s) in court, you may be limited to raising only those issues you or someone else raised at the public hearing or in written correspondence delivered to the City at, or prior to the public hearing. ADOPT RESOLUTIONS TO APPROVE A SITE DEVELOPMENT 303 PERMIT AND TENTATIVE TRACT MAP TO ALLOW THE DEVELOPMENT OF 48 SINGLE FAMILY HOMES AT ANDALUSIA, EAST OF MADISON STREET AND SOUTH OF AVENUE 58 [RESOLUTIONS 2015-007 AND 2015-0081 ADJOURNMENT The next regular meeting of the City Council will be held on February 17, 2015, commencing with closed session at 3:00 p.m. and open session at 4:00 p.m. at the City Hall Council Chambers, 78-495 Calle Tampico, La Quinta, CA 92253. DECLARATION OF POSTING I, Susan Maysels, City Clerk, of the City of La Quinta, do hereby declare that the foregoing Agenda for the La Quinta City Council meeting was posted on the City's website, near the entrance to the Council Chambers at 78-495 Calle Tampico, and the bulletin boards at the Stater Brothers Supermarket at 78-630 Highway 1 1 1, and the La Quinta Cove Post Office at 51-321 Avenida Bermudas, on January 30, 2015 DATED: January 30, 2015 SUSAN MAYSELS, City Clerk City of La Quinta, California CITY COUNCIL AGENDA 4 FEBRUARY 3, 2015 Public Notices The La Quinta City Council Chamber is handicapped accessible. If special equipment is needed for the hearing impaired, please call the City Clerk's office at 777-7103, twenty-four (24) hours in advance of the meeting and accommodations will be made. If special electronic equipment is needed to make presentations to the City Council, arrangements should be made in advance by contacting the City Clerk's office at 777-7103. A one (1) week notice is required. If background material is to be presented to the Councilmembers during a City Council meeting, please be advised that eight (8) copies of all documents, exhibits, etc., must be supplied to the City Clerk for distribution. It is requested that this take place prior to the beginning of the meeting. Any writings or documents provided to a majority of the City Council regarding any item(s) on this agenda will be made available for public inspection at the Community Development counter at City Hall located at 78-495 Calle Tampico, La Quinta, California, 92253, during normal business hours. CITY COUNCIL AGENDA 5 FEBRUARY 3, 2015 CITY COUNCIL MINUTES SATURDAY, JANUARY 10, 2015 A special meeting of the La Quinta City Council was called to order at 12:01 p.m. by Mayor Evans at the La Quinta Museum, 77-885 Avenida Montezuma, La Quinta. PRESENT: Councilmembers Franklin, Osborne, Pena, Radi, Mayor Evans ABSENT: None Of the 35 attendees who signed in, 21 were residents, 5 were Councilmembers, and 9 were City staff members. PLEDGE OF ALLEGIANCE — Led by Mayor Evans PUBLIC COMMENT PUBLIC SPEAKER: Harry Shaffner, La Quinta — Mr. Shaffner stated that he is on the Haciendas of La Quinta Homeowners' Association (HOA) Board, the entrance to which is at Avenue 50 and Eisenhower Drive. He said that the intersection has flooded numerous times and the HOA's mission is to remind council of the suffering of the 18 homeowners due to uninsured flood damage, as well as the negative effect past flooding has on the value of all homes in the HOA. STUDY SESSION 1. CITY COUNCIL WORKSHOP TO DISCUSS THE CITY'S VALUES, ITS 2014 ACCOMPLISHMENTS, AND 2015 INITIATIVES Mayor Evans explained the purpose of the workshop and introduced Cynthia Henson, the facilitator. Ms. Henson conducted a quiz on La Quinta facts whereby participants held up "A" or "B" signs to indicate their answers. Ms. Henson reviewed the City's five values, which are (1) customer service, (2) teamwork, (3) perseverance/problem solving, (4) integrity/professional conduct, and (5) innovation/creativity. City Manager Spevacek provided a comprehensive history of the challenges and accomplishments of the Council and City staff over the past three years. Ms. Henson led participant groups in discussions and exercises regarding 2015 initiatives. SPECIAL MEETING CITY COUNCIL AGENDA JANUARY 10, 2015 7 Group discussions and exercises resulted in the following suggestions: Stronger brand More beautiful thoroughfares Streamline permits Proactive Code Compliance Entertainment facilities — all ages Flood control measures Infrastructure maintenance Water conservation SilverRock development Retail variety Diversity in high paying jobs Quality of life Drive-thru in cove Out from under Palm Springs shadow Activities for all ages to enjoy together Reach out to part-time residents Diversity, reaching out to the gay community Involving younger people Increased community involvement Business friendly Maintain financial stability Business license requirement for residential landlords Economic development importance is high, need definitive approach Consider pop-up businesses, streamline city approvals for them More diverse retail/restaurants, not all upscale More entertainment, concerts, community theater Suggest all festivals must use a certain percentage of La Quinta businesses in order to get a permit. Customer service in Finance re: business license and TOT Amphitheater Using revenue as efficiently as possible Diversify revenue sources, attract tech jobs and clean industry Goal of burying utility lines Land use should include water use, be good water stewards Capitalize on existing assets Examine disaster preparedness, e.g. egress out of cove Refine architectural guidelines "Eat, play, live" nothing unique about this branding Must streamline Muni Code before code compliance is proactive Call community meeting: "polish the gem" SPECIAL MEETING CITY COUNCIL AGENDA 2 JANUARY 10, 2015 8 Attendees provided the following feedback on their workshop experience: ■ Earnest • Encouraging ■ Enlightened • Willingness to change ■ Excitement over new direction ■ Positive involvement ■ Enlightened ■ Enhancement, revenue ■ Motivating ■ The future is bright ■ Openness inspiring ■ Thanks to residents ■ Interesting ■ More rocks, less sand ■ Gratitude for hosting ■ Diversity ■ Quality of life ■ Informative ■ Thoughtfulness ■ Great event ■ Great food Mayor Evans and Councilmembers expressed their gratitude to all participants for giving their time, and encouraged residents to stay involved, provide input to Councilmembers and staff, and to attend future workshops. ADJOURNMENT A motion was made and seconded by Councilmembers Osborne/Radi to adjourn at 3:58 p.m. Respectfully submitted, Susan Maysels, City Clerk City of La Quinta, CA SPECIAL MEETING CITY COUNCIL AGENDA 3 JANUARY 10, 2015 M im CITY COUNCIL MINUTES TUESDAY, JANUARY 20, 2015 A regular meeting of the La Quinta City Council was called to order at 4:00 p.m. by Mayor Evans. PRESENT: Councilmembers Franklin, Osborne, Pena, Radi, Mayor Evans ABSENT: None CLOSED SESSION - None Mayor Evans led the audience in the pledge of allegiance. PUBLIC COMMENT ON MATTERS NOT ON AGENDA PUBLIC SPEAKER: Shander Sessions, La Quinta — Mr. Sessions is the Vice President of Organic Solutions in Palm Springs. He provided information on his medical marijuana dispensary including its purpose, its customers, its operation and inspections. Mr. Sessions offered to give city officials a tour of his facility. He expressed interest in finding a safe access location for La Quinta residents, and said he was willing to assist in writing the ordinance, even if his company does not open a shop in La Quinta. PUBLIC SPEAKER: James Camper, La Quinta resident — Mr. Camper is the owner of Organic Solutions (marijuana dispensary). He said his outlet is one of three licensed in Riverside County. Mr. Camper said that he understood the Council's decision in the past to bar dispensaries in La Quinta until both federal and state laws permitted the use. He said that since things have settled down between the federal and state government on this issue, he would now like to have this medicine available to residents at the east end of the Coachella Valley. PUBLIC SPEAKER: Phillip Bettencourt, La Quinta — Mr. Bettencourt, the liaison to the Planning Commission, said he was very proud of the new Wellness Center and salutes all who worked on the facility. CONFIRMATION OF AGENDA - Confirmed City Manager Spevacek notified the Council that after 22 years of service, the projection screen in the Council Chambers has burned out and the search so far for replacement parts has not been successful. He said that the mid -year budget will include expenditures for a new projection system as well as funds to address the audio deficiencies. CITY COUNCIL MINUTES JANUARY 20, 2015 Is ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS Mayor Evans presented Public Works Director Jonasson with the American Public Works Association award for the 2014 Student Outreach Program, and another award for the 2013-2014 Project of Merit Award — Eisenhower Drive and Calle Sinaloa Roundabout Project. CONSENT CALENDAR 1. APPROVE MINUTES OF JANUARY 6, 2015 2. ADOPT RESOLUTION REQUESTING ENERGY EFFICIENCY TECHNICAL ASSISTANCE FROM THE CALIFORNIA ENERGY COMMISSION [RESOLUTION 2015-004] 3. ADOPT RESOLUTION TO APPROVE AMENDMENT TO WESTERN RIVERSIDE COUNCIL OF GOVERNMENTS' JOINT POWERS AGREEMENT ADDING CITY OF LA QUINTA AS AN ASSOCIATE MEMBER TO PARTICIPATE IN THE CALIFORNIA HOME ENERGY RENOVATION OPPORTUNITY PROGRAM [RESOLUTION 2015-005] 4. APPROVE OVERNIGHT TRAVEL FOR THE CITY CLERK TO ATTEND QUARTERLY LEAGUE OF CALIFORNIA CITIES ADMINISTRATIVE POLICY COMMITTEE MEETING IN SACRAMENTO, CALIFORNIA — JANUARY 16, 2015 5. APPROVE DEMAND REGISTERS DATED DECEMBER 19, DECEMBER 30, 2014 AND JANUARY 9, 2015 6. DENIAL OF CLAIM FOR DAMAGES FILED BY ANNA AND GUILLERMO VARGAS; DATE OF LOSS — SEPTEMBER 8, 2014 7. DENIAL OF CLAIM FOR DAMAGES FILED BY DIANE SCURLOCK; DATE OF LOSS — SEPTEMBER 8, 2014 8. DENIAL OF CLAIM FOR DAMAGES FILED BY JAMES AND DONNA NOWLIN; DATE OF LOSS — SEPTEMBER 8, 2014 9. DENIAL OF CLAIM FOR DAMAGES FILED BY JOSEPH ARSANTO; DATE OF LOSS — SEPTEMBER 8, 2014 10. DENIAL OF CLAIM FOR DAMAGES FILED BY JOSE OCHOA-TORRES; DATE OF LOSS — NOVEMBER 14, 2014 11. AUTHORIZE OVERNIGHT TRAVEL FOR PLANS EXAMINER/INSPECTIONS SUPERVISOR TO ATTEND CRW PERMIT SOFTWARE TRAINING ON FEBRUARY 2-6, 2015, IN CARLSBAD, CALIFORNIA CITY COUNCIL MINUTES 2 JANUARY 20, 2015 IN 12. RECEIVE AND FILE TREASURER'S REPORT DATED NOVEMBER 30, 2014 MOTION — A motion was made and seconded by Councilmembers Franklin/Pena to approve the Consent Calendar as recommended, with Item Nos. 2 and 3 adopting Resolutions 2015-004 and 2015-005 respectively. Motion passed unanimously. BUSINESS SESSION 1. SELECT A REPRESENTATIVE FOR COACHELLA VALLEY WATER DISTRICT'S JOINT POLICY COMMITTEE MOTION — A motion was made and seconded by Councilmembers Osborne/Pena to select Mayor Evans to represent the City of La Quinta on the Coachella Valley Water District Joint Policy Committee. Motion passed unanimously. MOTION — A motion was made and seconded by Councilmembers Osborne/Radi to select Councilmember Franklin as the alternate on this Committee. Motion passed unanimously. 2. APPROPRIATE FUNDING, ADD THE LIBRARY IMPROVEMENTS PROJECT TO THE FISCAL YEAR 2014/2015 CAPITAL IMPROVEMENT PLAN, AND APPROVE A PROFESSIONAL SERVICES AGREEMENT WITH COACHELLA VALLEY ENGINEERS, INC. Public Works Director Jonasson presented the staff report, which is on file in the City Clerk's Office. Councilmembers discussed polling users and library staff; damage caused by the September 2014 storm; use of photovoltaics in parking lot; developer contributions; sharing the library's public parking lot; square footage freed up due to Chamber of Commerce move; status of Americans -with -Disabilities -Act improvements; source of funding for improvements; estimates for design and inspection; expanding services to the north end of the City; researching mobile library service; use of school libraries after hours, and; ensuring facilities are used to capacity. MOTION — A motion was made and seconded by Councilmembers Franklin/Radi to appropriate funding, add the library improvements project to the Fiscal Year 2014/2015 capital improvement plan, and approve the professional services agreement with Coachella Valley Engineers, Inc. Motion passed unanimously. STUDY SESSION - None REPORTS AND INFORMATIONAL ITEMS La Quinta's representative for 2015, Mayor Evans, reported on her participation in the following organization's meeting: GREATER PALM SPRINGS CONVENTION & VISITORS BUREAU CITY COUNCIL MINUTES 3 JANUARY 20, 2015 13 La Quinta's representative for 2015, Councilmember Franklin, reported on her participation in the following organization's meeting: COACHELLA VALLEY MOUNTAINS CONSERVANCY La Quinta's representative for 2015, Councilmember Osborne, reported on his participation in the following organization's meeting: CVAG PUBLIC SAFETY COMMITTEE La Quinta's representative for 2015, Councilmember Pena, reported on his participation in the following organization's meeting: ANIMAL CAMPUS COMMISSION La Quinta's representative for 2015, Councilmember Radi, reported on his participation in the following organizations' meetings: CHAMBER OF COMMERCE INFO EXCHANGE COMMITTEE RIVERSIDE COUNTY TRANSPORTATION COMMISSION LEAGUE OF CALIFORNIA CITIES, RIVERSIDE DIVISION DEPARTMENT REPORTS Department Reports were received and filed. Copies are available in the City Clerk's Office. 1. City Manager Spevacek reported on the proposal to form an East Valley Economic Development group. There was a consensus among the Council to hold a study session on this item. 2. City Manager Spevacek announced that the City's website is under a cyber- attack, and staff is working on a fix. MAYOR'S AND COUNCIL MEMBER'S ITEMS Mayor Evans thanked Lt. Walton for the quarterly police report, which assists Councilmembers in recognizing trends, and noted that overall, incidents of crime were down. Councilmember Franklin requested consensus from Council to direct staff to investigate the possibility of adding cell service on Councilmembers' City -issued iPads. Councilmembers Osborne and Pena, and Mayor Evans agreed that cell service would be useful. Mayor Evans offered to pay for the added convenience if necessary. Councilmembers thanked staff for the superior job done with the Wellness Center opening event and all the weekend events. Councilmember Pena suggested painting on City vehicles the City's website, Play-in- La-Quinta website, and possibly the phone number. CITY COUNCIL MINUTES 4 JANUARY 20, 2015 14 PUBLIC HEARINGS - None ADJOURNMENT There being no further business, a motion was made and seconded by Councilmembers Pena/Franklin to adjourn at 5:15 p.m. Motion passed unanimously. Respectfully submitted, SUSAN MAYSELS, City Clerk City of La Quinta, California CITY COUNCIL MINUTES 5 JANUARY 20, 2015 15 16 �OFTNY CITY / SA / HA / FA MEETING DATE: February 3, 2015 AGENDA CATEGORY: ITEM TITLE: APPROVE DEMAND REGISTERS DATED BUSINESS SESSION: JANUARY 16 AND JANUARY 23, 2015 CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: RECOMMENDED ACTION: Approve Demand Registers dated January 16 and January 23, 2015. EXECUTIVE SUMMARY: None. FISCAL IMPACT: Demand of Cash: -- City $ 1,370,726.61 -- Successor Agency of RDA $ 3,000.00 -- Housing Authority $ 3,300.00 -- Housing Authority Commission $ 0.00 $ 1,377,026.61 BACKGROUND/ANALYSIS: Between City Council meetings, routine bills and payroll must be paid in order to avoid late fees/penalties. Attachment 1 provides the detail for the weekly demand registers from January 10 through January 23, 2015. Warrants Issued: 105660 - 1057631 105764 - 1058511 Voids} Wire Transfers} Payroll Direct Deposits} Payroll Tax Transfers} $ 854,21 2.71 $ 193,509.16 $ (1,482.12) $ 125,107.16 $ 162,746.30 $ 42,933.40 $ 1,377,026.61 17 Note: In the amounts listed above, Check No. 105797 in the sum of $1,482.12 was misplaced by the vendor. A stop payment was initiated and payment was reissued. The most significant expenditure on the demand registers listed above is as follows: Significant Expenditures: Vendor: Account Name: Amount: Purpose: 0 & J Construction Insurance $ 377,144.55 SRR Storm Damage Construction $ 176,561 .18 SRR Golf Course CVAG TUMF Payable $ 62,472.96 Dec. TUMF Fee Economic Dev Agency Construction $ 43,750.00 Jan.- Mar. LQ Museum Operation CV Conservation Comm. Mitigation Fees $ 39,651 .48 Dec. Mitigation Fee Wire Transfers: Six wire transfers totaled $125,107.16. Of this amount, $71,026.07 was to Landmark for golf course management and $45,211.67 to CalPERS for retirement costs (see Attachment 2 for a full listing). ALTERNATIVES: City Council may approve, partially approve, or reject the register of demands. Report prepared by: Sandra Mancilla, Account Technician Report approved for submission by: Rita Conrad, Finance Director Attachments: 1. Demand Registers 2. Wire Transfers 18 ATTACHMENT 1 Demand Register - , City of La Q.uinta, ca, Packet: APPKT&354 - SHM 1/16/15 Vendor Name Payment Number Payment Date Description (Payable) Account Number Amount Fund: 101-GENERAL FUND 4LPHA CARD 105660 01/16/2015 FIT CARD PRINTERS 101-3002-60420 407.59 4LSCO INC 105661 01/16/2015 UNIFORM RENTAL EOM 12/2 101-7003-60690 88.05 4LSCO INC 105661 01/16/2015 UNIFORM RENTAL EOM 1/2/ 101-7003-60690 88.05 4LVAREZ, MARIA ISABEL 105662 01/16/2015 INSTRUCTOR PYMT 101-3002-60107 498.58 4MERICAN FORENSIC NURSE 105663 01/16/201S BLOOD ALCOHOL 101-2001-36310 80.00 NMERICAN FORENSIC NURSE 105663 01/16/2015 BLOOD ALCOHOL 101-2001-36310 20.00 4UTOZONE 105664 01/16/2015 MATERIAL 101-7004-60431 6.31 3ANG INC, DAVE 105665 01/16/2015 CANOPIES REPLACEMENT 101-3005-60423 2,948.40 3ANG INC, DAVE 105665 01/16/2015 CANOPIES REPLACEMENT 101-3005-60424 2,948.40 310 CLEAR WATER SOLUTIO 105666 01/16/2015 DEC -LAKE SERVICE 101-3005-60117 545.00 3ODDEN, RENATE 105667 01/16/2015 INSTRUCTOR PYMT 101-3002-60107 80.50 :ALIFORNIA CONTRACTORS 105670 01/16/2015 RESP MASKS & GLOVES 101-7003-60431 846.49 :ALPERS LONG-TERM CARE 105671 01/16/2015 LONG TERM CARE 101-0000-20949 106.00 :ALPORTLAND 105672 01/16/2015 CONCRETE 101-7003-56490 313.16 :ANON FINANCIAL SERVICES 105673 01/16/2015 CONTRACT CHARGE 101-1007-60662 1,572,94 :ARTER, ANDREA & ASSOCIA 105674 01/16/2015 DEC -PR 101-3007-60462 1,200.00 :OACHELLA VALLEY CONSER 105677 01/16/2015 DEC -MITIGATION FEE 101-0000-20310 40,052.00 :OACHELLA VALLEY CONSER 105677 01/16/2015 DEC -MITIGATION FEE 101-0000-43631 -400.52 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-2002-61200 213.90 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3002-61200 233.14 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3005-61203 133.24 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3005-61203 14,498.58 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3005-61204 913.16 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3005-61205 50.36 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3005-61206 333.74 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3005-61210 960.94 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-3008-61200 115.66 :OACHELLA VALLEY WATER 105678 01/16/2015 WATER SERVICE 101-7006-43132 7.00 :OAST FITNESS 105679 01/16/2015 FS#93 FITNESS EQUIP 101-2002-60666 5,000.00 :OAST FITNESS 105679 01/16/2015 FS#93 FITNESS EQUIP 101-2002-60670 2,395.37 )AIOHS FIRST CHOICE SERVI 105682 01/16/2015 COFFEE SUPPLIES 101-1007-60403 252.36 )ESERT C A M 105685 01/16/2015 COUNCIL MTG 1/6/15 101-3008-60108 750.00 )ESERT ELECTRIC SUPPLY 105686 01/16/2015 ELECTRICAL MATERIAL 101-7004-60431 30.67 )ESERT ELECTRIC SUPPLY 105686 01/16/2015 ELECTRICAL MATERIAL 101-7004-60431 76.18 )ESERT ELECTRIC SUPPLY 105686 01/16/2015 ELECTRICAL MATERIAL 101-7004-60431 68.48 )ESERT FOUNTAIN GAS SUP 105687 01/16/2015 GENERAL R&M 101-3002-60691 400.00 )ESERT SEWER SUPPLY INC ' 105688 01716/2015 CIVIC CENTER PARK 101-3005-60554 86.40 )ESERT SUN PUBLISHING CO 105689 01/16/2015 ADS 12/1-26/14 101-6001-60450 400.58 )ESERT SUN PUBLISHING CO 105689 01/16/2015 ADS 12/1-26/14 101-6001-60450 213.10 )ESERT SUN PUBLISHING CO 105689 01/16/2015 ADS 12/1-26/14 101-6001-60450 210.92 )ESERT SUN PUBLISHING CO 105689 01/16/2015 ADS 12/1-26/14 101-6001-60450 261.06 )ESERT SUN PUBLISHING CO 105689 01/16/2015 ADS 12/1-26/14 101-6001-60450 230.54 )ESERT VALLEY BUILDERS AS 105690 01/16/2015 DVBA LUNCHEON 1/15/15 101-7001-60320 30.00 )ESERT VALLEY BUILDERS AS 105690 01/16/2015 DVBA LUNCHEON 1/15/15 101-7002-60320 30.00 .ISENHOWER OCCUPATION 105692 01/16/2015 EMPLOYMENT PHYSICALS 101-1004-60103 575.00 LMS EQUIPMENT RENTAL 1 105693 01/16/2015 EQUIP RENTAL 101-7003-61701 160.29 LMS EQUIPMENT RENTAL 1 105693 01/16/2015 EQUIP RENTAL 101-7003-61701 485.55 LMS EQUIPMENT RENTAL 1 105693 01/16/2015 EQUIP RENTAL/REPAIR 101-7003-61701 49.80 OUR SEASONS ESCROW INC 105694 01/16/2015 15-005 ESCROW DEP 101-0000-22810 100.00 UN SERVICES 105696 01/16/2015 HUMANA EVENT 101-3001-60524 2,290.00 ;ALLS LLC 105697 01/16/2015 COP VEHICLE SUPPLIES 101-2001-71031 27.54 ;ALLS LLC 105697 01/16/2015 COP VEHICLE SUPPLIES 101-2001-71031 465.42 ;ARDAWORLD 105698 01/16/2015 ARMORED TRANSPORTATIO 101-1006-60103 101.03 /16/2015 5:44:43 PM Page 1 of 7 im Demand Register Packet: APPKT00354 - SHM 1/16/15 Vendor Name Payment Number Payment Date Description (Payable) Accoynt Number Amqunt GAS COMPANY, THE 105699 01/16/2015 LIBRARY GAS 11/19-12/19 101-3004-61100 61.52 GAS COMPANY, THE 105699 01/16/2015 CITY HALL GAS 11/19-12/19 101-3008-61100 389.36 GRANITE CONSTRUCTION C 105700 01/16/2015 ASPHALT MATERIAL 101-7003-56490 159.73 GRAPHTEK INTERACTIVE 105701 01/16/2015 JAN-RETAINER 101-3007-60461 10,000.00 HD SUPPLY CONSTRUCTION 105702 01/16/2015 SUPPLIES 101-7003-60431 10.57 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-2002-61101 538.64 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-3005-61102 5.30 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-3005-61104 56.15 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-3005-61108 477.15 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-3005-61109 4,267.90 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-3005-61110 69.16 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-3005-61114 5.30 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-7003-61101 751.45 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-7004-61116 4,540.70 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-7004-61117 1,755.40 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-7004-61116 3,635.50 IMPERIAL IRRIGATION DIST 105705 01/16/2015 ELECTRICITY SERVICE 101-7004-61117 1,723.33 INTELLIGENT RECYCLING SOL 105707 01/16/2015 WASTE OIL/PAINT 101-7003-60431 567.00 IRC INC 105708 01/16/2015 P/T EE BACKGROUND CK 101-1004-60104 411.40 JERNIGAN'S, INC 105709 01/16/2015 WORK BOOTS-SALAS, M 101-7004-60427 129.57 KRIBBS CONSTRUCTION, BR 105711 01/16/2015 SIDEWALK/CURB REPAIR 101-7003-56490 450.00 LA QUINTA RESORT & CLUB 105713 01/16/2015 WELLNESS CTR MENU 101-3007-60461 2,000.76 LA QUINTA RESORT & CLUB 105713 01/16/2015 WELLNESS CTR MENU 101-3007-60461 1,000.38 LANDMARK GOLF MANAGE 105714 01/16/2015 DEC-SRR PERIMETER LNDSCP 101-7004-60143 5,278.00 LASALLE LIGHTING SERVICES 105715 01/16/2015 ELECTRICAL/LIGHTING 101-7004-60104 6,930.00 LASALLE PAINTING, INC. 105716 01/16/2015 EISENHOWER FENCE PAINT 101-3005-60424 2,495.00 LASALLE PAINTING, INC. 105716 01/16/2015 VELASCO FENCE PAINT 101-3005-60424 2,495.00 LASALLE PAINTING, INC. 105716 01/16/2015 SHADE INSTALL@SPORTS C 101-3005-60555 650.00 LASALLE PAINTING, INC. 105716 01/16/2015 LQ PARK FENCE PAINT 101-3005-60424 1,600.00 LASALLE PAINTING, INC. 105716 01/16/2015 FB PARK ARBOR 101-3005-60424 2,450.00 LASALLE PAINTING, INC. 105716 01/16/2015 FB POOL ARBOR PAINT 101-3005-60424 2,450.00 LEAGUE OF CALIFORNIA CITI 105717 01/16/2015 LCC RIVERSIDE MTG 101-1001-60320 36.00 MATHY, JESSICA 105718 01/16/2015 REFUND 101-0000-42200 32.00 MAXWELL SECURITY SERVIC 105719 01/16/2015 JAN-PATROL 101-3008-60123 150.00 MCQUAID, CHARLES 105720 01/16/2015 HUMANA EVENT 101-3001-60524 300.00 MEDRANO, EFRAIN LANDSC 105721 01/16/2015 LOT CLEAN ING-50865CQUIT 101-6004-60120 200.00 MEDRANO, EFRAIN LANDSC 105721 01/16/2015 LOT CLEANING -52222 A ALV 101-6004-60120 200.00 NATIONAL COUNCIL ON AG I 105722 01/16/2015 MEMBERSHIP-0010424 101-3002-60351 145.00 NORTH COAST MEDICAL INC 105724 01/16/2015 OPERATING SUPPLIES 101-3002-60420 246.39 OFFICE DEPOT 105726 01/16/2015 BCARD-HYLTON, E 101-3001-60400 60.54 OFFICE DEPOT 105726 01/16/2015 RETURN CREDIT 101-1006-60400 -32.07 OFFICE DEPOT 105726 01/16/2015 OFFICE SUPPLIES 101-1006-60400 159.51 OLD TOWN ARTISIAN STUDI 105727 01/16/2015 HEARTS FOR ART GALA 101-1001-60320 1,500.00 ONTRAC 105728 01/16/2015 OVERNIGHT MAIL 101-1007-60470 64.88 PACIFIC WEST INDUSTRIES 105729 01/16/2015 CITY HALL BOILER REPAIR 101-3008-60667 1,491.00 PACIFIC WEST INDUSTRIES 105729 01/16/2015 CITY HALL BOILER REPAIR 101-3008-60667 396.00 PACIFIC WEST INDUSTRIES 105729 01/16/2015 CITY HALL HVAC FUSE 101-3008-60667 306.50 PARTY TIME LA PLACITA 105731 01/16/2015 HUMANA EVENT -DECOR 101-3001-60524 1,214.47 PITNEY BOWES 105732 01/16/2015 FOLDING MACHINE MAINT 101-1007-60661 999.50 PLANIT REPROGRAPHICS SYS 105733 01/16/2015 PHOTO/FRAMING 101-3007-60461 112.50 PLUG & PAY TECHNOLOGIES 105734 01/16/2015 DEC -CC FEES 101-3003-60122 20.00 RIVERSIDE COUNTY INFORM 105736 01/16/2015 MOTORCYCLE RADIO SYS SV 101-2001-60176 2,178.30 RIVERSIDE COUNTY INFORM 105736 01/16/2015 MOTORCYCLE RADIO SVC 101-2001-60176 1,071.70 RIVERSIDE COUNTY INFORM 105736 01/16/2015 MOTORCYCLE RADIO SVC 101-2001-60176 1,071.70 RIVERSIDE DEPARTMENT OF 105737 01/16/2015 GARNISHMENT 101-0000-20985 200.00 ROJAS, MIGUEL ANGEL 105738 01/16/2015 INSTRUCTOR PYMT 101-3003-60107 283.50 ROJAS, MIGUELANGEL 105738 01/16/2015 INSTRUCTOR PYMT 101-3003-60107 1,675.21 RUSH IMPRINT 105739 01/16/2015 GYM TOWELS 101-3007-60461 2,302.36 SANTA FE BUILDING MAINTE 105740 01/16/2015 DEC -JANITORIAL 101-3004-60115 2,566.32 SANTA FE BUILDING MAINTE 105740 01/16/2015 DEC -JANITORIAL 101-3005-60115 1,265.82 1/16/2015 5:44:43 PM Page 2 of 7 20 Demand Register Packet: APPKT00354 - SHIM 1/16/15 Vendor Name, Payment Number Payment Date Description (Payable) Account Number Amount SANTA FE BUILDING MAINTE 105740 01/16/2015 DEC -JANITORIAL 101-3006-60115 751.74 SANTA FE BUILDING MAINTE 105740 01/16/2015 DEC -JANITORIAL 101-3008-60115 2,881.50 SANTA FE BUILDING MAINTE 105740 01/16/2015 DEC -JANITORIAL 101-7003-60115 414.12 SHARK POOLS INC 105741 01/16/2015 DEC-ESTADO/BERMUDAS 101-7004-60104 125.00 SHARK POOLS INC 105741 01/16/2015 DEC-ESTADO/DESERT CLB 101-7004-60104 125.00 SHARK POOLS INC 105741 01/16/2015 DEC-FONDA/BERMUDAS 101-7004-60104 175.00 SHARK POOLS INC 105741 01/16/2015 DEC-LG'S 101-7004-60104 275.00 SHARK POOLS INC 105741 01/16/2015 DEC-FONDA/DESERT CLB 101-7004-60104 150.00 SHARK POOLS INC 105741 01/16/2015 DEC-VONS 101-7004-60104 225.00 SHARK POOLS INC 105741 01/16/2015 DEC -HOME DEPOT 101-7004-60104 260.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-0000-20304 66.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-1006-60400 8.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-2001-60109 15.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-2001-98140 46.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-6004-60410 2.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-7003-60431 33.00 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 101-7004-60423 48.00 STAPLES ADVANTAGE 105745 01/16/2015 OFFICE SUPPLIES 101-7004-60431 200.88 STAPLES ADVANTAGE 105745 01/16/2015 OFFICE SUPPLIES 101-1006-60400 193.62 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-1007-61300 472.81 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-1007-61300 273.30 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14- 1/22 101-1007-61300 509.11 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-1007-61300 45.90 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-1007-61300 325.16 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-3001-60184 45.55 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14- 1/22 101-3005-60554 227.75 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-3005-61204 45.55 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-3006-61300 45.55 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-6005-61300 1,025.11 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-7004-60189 45.55 TELEPACIFIC COMMUNICATI 105746 01/16/2015 TELEPACIFIC 12/23/14 - 1/22 101-7004-60189 45.55 TIME WARNER CABLE 105747 01/16/2015 FS# 32 CABLE 12/16/14-1/15 101-2002-61101 66.58 TOPS'N BARRICADES INC 105749 01/16/2015 SIGNS 101-7003-60429 82.78 TOPS'N BARRICADES INC 105749 01/16/2015 SIGNS 101-7003-60429 1,093.50 TRAFFEX ENGINEERS INC 105751 01/16/2015 DEC -PROFESSIONAL FEES 101-7006-60144 13,390.00 TYCO INTEGRATED SECURITY 105752 01/16/2015 JAN-WELLNESS CTR 101-3002-60123 372.51 TYCO INTEGRATED SECURITY 105752 01/16/2015 WELLNESS CTR 12/19/14-1/3 101-3002-60123 134.38 UNDERGROUND SERVICE AL 105753 01/16/2015 DIG ALERTS - 42 101-7003-60431 63.00 UNITED WAY OF THE DESERT 105754 01/16/2015 CONTRIBUTION 101-0000-20981 60.00 VACATION RENTAL COMPLIA 105756 01/16/2015 DEC-STVR CONSULTANT 101-1006-60104 2,580.00 VERIZON CALIFORNIA 105758 01/16/2015 PHONE SERVICE 101-7004-60189 114.69 VERIZON CALIFORNIA 105758 01/16/2015 TRFF SIGNAL 12/7-1/6 101-7004-60189 59.16 VERIZON CALIFORNIA 105758 01/16/2015 PHONE SVC 12/10-1/9 101-7004-60189 56.37 VERIZON CALIFORNIA 105758 01/16/2015 TRAFFIC SIGNAL 12/25-1/24 101-7004-60189 54.72 VERIZON CALIFORNIA 105758 01/16/2015 TRAFF SIGNAL 12/7-1/6 101-7004-60189 56.37 VIELHARBER, KAREN 105759 01/16/2015 INSTRUCTOR PYMT 101-3002-60107 430.50 VINTAGE ASSOCIATES 105760 01/16/2015 PLANTS 101-7004-60420 153.90 VISION SERVICE PLAN - (CA) 105761 01/16/2015 JAN-VISION INSURANCE 101-0000-20945 1,216.23 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 101-7004-60431 97.60 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 101-7004-60431 61.20 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 101-7004-60431 36.16 WIRELESS WATCHDOGS 105763 01/16/2015 ACCT MAINT 10/23-11/22 101-1007-61301 112.00 WIRELESS WATCHDOGS 105763 01/16/2015 ACCT MAINT 12/14/14-1/13/ 101-1007-61301 172.00 WIRELESS WATCHDOGS 105763 01/16/2015 A/C MAINT 101-1007-61301 36.00 Fund 101- GENERAL FUND Total: 190,723.76 Fund: 218 - CV VIOLENT CRIME TASK FOR BPS TACTIAL INC-GANG TASK 105668 01/16/2015 UNIFORM 218-0000-60690 401.76 BPS TACTIAL INC-GANG TASK 105668 01/16/2015 UNIFORM MODIFICATION-T 218-0000-60690 154.44 BPS TACTIAL INC-GANG TASK 105668 01/16/2015 UNIFORM MODIFICATION 218-0000-60690 123.12 BURRTEC WASTE & RECYCLI 105669 01/16/2015 JAN-TRASH SERVICE 218-0000-61501 85.61 1/16/2015 5:44:43 PM Page 3 of 7 21 Demand Register Packet: APPKT00354 - SHM 1/16/15 Vendor Name Payment Number Payment Date Description (Payable) Account Number Amount COMMAND ONE SECURITY 105680 01/16/2015 JAN-MAR SECURITY 218-0000-60123 66.00 DESERT BUSINESS MACHINE 105684 01/16/2015 SUPPLIES/SVC 12/23/14 - 1/ 218-0000-60665 46.63 PARRA, ANA L 105730 01/16/2015 DEC -JANITORIAL 218-0000-60115 167.63 TIME WARNER -GANG TASK F 105748 01/16/2015 CABLE 12/29-1/28 218-0000-61400 61.83 VERIZON CA - GANG TASK F 105757 01/16/2015 PHONE SVC 12/22-1/21 218-0000-61300 383.09 Fund 218 - CV VIOLENT CRIME TASK FOR Total: 1,490.11 Fund: 224 - TUMF COACHELLA VALLEY ASSOC 105676 01/16/2015 DEC-TUMF FEE 224-0000-20320 _62,472.96 Fund 224 - TUMF Total: 62,472.96 Fund: 237 - SUCCESSOR AGCY PA 1 ADMIN US BANK 105755 01/16/2015 ADMIN 2013 SERIES A 237-9001-60104 1,500.00 US BANK 105755 01/16/2015 ADMIN 2013 SERIES B 237-9001-60104 1,500.00 Fund 237 - SUCCESSOR AGCY PA 1 ADMIN Total: 3,000.00 Fund: 401- CAPITAL IMPROVEMENT PROGR DDL TRAFFIC INC. 105683 01/16/2015 BATTERIES-SIMON/WASHIN 401-1891-45010 756.00 ECONOLITE CONTROL PROD 105691 01/16/2015 TYPE P BASE MOUNT 401-1891-45010 18,111.60 ECONOLITE CONTROL PROD 105691 01/16/2015 PORTSERVER 401-1891-45010 2,063.89 KONA CABINETRY 105710 01/16/2015 RECEPTION MODIFICATIONS 401-1906-60185 450.00 NEXTECH 105723 01/16/2015 SIGN-F WARING/DUNE PAL 401-1891-45010 4,092.610 NEXTECH 105723 01/16/2015 FLASHING BEACON 401-1891-45010 1,842.80 O&J GOLF CONSTRUCTION, 1 105725 01/16/2015 SRR GOLF COURSE RESTORA 401-1815-45010 176,561.18 OFFICE DEPOT 105726 01/16/2015 RETURN CREDIT 401-1906-60185 -43.73 SIEMENS INDUSTRY INC 105742 01/16/2015 TRFF SIGNAL CALL OUT 401-1891-45010 1,292.25 SIGN A RAMA 105743 01/16/2015 "EMPLOYEE" SIGNS 401-1906-60185 1,594.72 STAPLES ADVANTAGE 105745 01/16/2015 OFFICE SUPPLIES 401-1906-60185 203.03 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 401-1891-45010 506.37 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 401-1891-45010 285.42 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 401-1894-45010 109.47 WALTERS WHOLESALE ELECT 105762 01/16/2015 ELECTRICAL MATERIAL 401-1891-45010 414.07 Fund 401- CAPITAL IMPROVEMENT PROGR Total: 208,239.67 Fund: 501- EQUIPMENT REPLACEMENT FU E LMAN 105695 01/16/2015 DEC -FUEL 501-0000-60674 533.66 HONDA YAMAHA OF REDLA 105703 01/16/2015 FORKS SEALS & BRAKES 501-0000-60679 646.69 HONDA YAMAHA OF REDLA 105703 01/16/2015 SERVICE/BRAKES/FORK SEAL 501-0000-60679 1,187.01 HUNTER SOLUTIONS 105704 01/16/2015 TK# 41 SWEEPER 501-0000-60678 834.53 INLAND POWER EQUIPMENT 105706 01/16/2015 EQUIPMENT REPAIR 501-0000-60676 228.96 L & L AUTOMOTIVE 105712 01/16/2015 TK #44 REPAIRS 501-0000-60676 180.60 R A N AUTO DETAIL 105735 01/16/2015 CAR WASH 12/21/14 501-0000-43430 525.00 R A N AUTO DETAIL 105735 01/16/2015 CAR WASH 1/3-4/15 501-0000-43430 675.00 TOWER ENERGY GROUP 105750 01/16/2015 FUEL 12/1-15/14 501-0000-60674 2,189.34 TOWER ENERGY GROUP 105750 01/16/2015 FUEL 12/16-31/14 501-0000-60674 1,752.68 Fund 501- EQUIPMENT REPLACEMENT Total: 8,753.47 Fund: 502 - INFORMATION TECHNOLOGY CDW GOVERNMENT INC 105675 01/16/2015 LQCHAMBER EQUIP 502-0000-56220 219.35 CDW GOVERNMENT INC 105675 01/16/2015 LQCHAMBER EQUIP 502-0000-56220 40.47 CDW GOVERNMENT INC 105675 01/16/2015 LQCHAMBER EQUIP 502-0000-56220 16.03 COMPUTER CONSULTANTS, 1 105681 01/16/2015 WIFI ACCESS POINTS 502-0000-80100 1,172.84 SILVERROCK RESORT 105744 01/16/2015 DEC -SALES TAX (2ND QTR) 502-0000-80100 32.00 Fund 502 - INFORMATION TECHNOLOGY Total: 1,480.69 Fund: 601- SILVER ROCK RESORT O&J GOLF CONSTRUCTION, 1 105725 01/16/2015 SRR STORM DAMAGE 601-0000-60209 _ 377,144.55 Fund 601- SILVER ROCK RESORT Total: 377,144.55 Fund: 735 - 97-1 AGENCY REDEMPTION FUND US BANK 105755 01/16/2015 AD 97-1 ADMIN FEE 735-0000-23410 907.50 Fund 735 - 97-1 AGENCY REDEMPTION FUND Total: _ 907.50 Grand Total: 854,212.71 1/16/2015 5:44:43 PM Page 4 of 7 22 Demand Register Fund Summary Fund 101-GENERAL FUND 218 - CV VIOLENT CRIME TASK FOR 224 - TUMF 237 - SUCCESSOR AGCY PA 1 ADMIN 401- CAPITAL IMPROVEMENT PROGR 501- EQUIPMENT REPLACEMENT 502 - INFORMATION TECHNOLOGY 601- SILVER ROCK RESORT 735 - 97-1 AGENCY REDEMPTION FUND Account Number 101-0000-20304 101-0000-20310 101-0000-20945 101-0000-20949 101-0000-20981 101-0000-20985 101-0000-22810 101-0000-42200 101-0000-43631 101-1001-60320 101-1004-60103 101-1004-60104 101-1006-60103 101-1006-60104 101-1006-60400 101-1007-60403 101-1007-60470 101-1007-60661 101-1007-60662 101-1007-61300 101-1007-61301 101-2001-36310 101-2001-60109 101-2001-60176 101-2001-71031 101-2001-98140 101-2002-60666 101-2002-60670 101-2002-61101 101-2002-61200 101-3001-60184 101-3001-60400 101-3001-60524 101-3002-60107 101-3002-60123 101-3002-60351 101-3002-60420 101-3002-60691 101-3002-61200 101-3003-60107 101-3003-60122 101-3004-60115 101-3004-61100 101-3005-60115 Grand Total: Account Summary Account Name Sales Taxes Payable MSHCP Mitigation Fee Vision Insurance Pay LT Care Insurance Pay United Way Deductions Garnishments Payable Developer Deposits Leisure Enrichment CVMSHCP Admin Fee Travel & Training Professional Consultants Professional Consultants Office Supplies Coffee Postage Postage Machine Copiers Utilities - Telephone Mobile/Cell Phones Blood/Alcohol Testing LQ Police Volunteers Sheriff - Other Vehicles Fleet Maint Progr Charg Fitness Equipment Main Fire Station Utilities - Electricity Utilities - Water Fritz Burns Park Office Supplies Humana Healthy Events Instructors Security & Alarm Membership Dues Operating Supplies Repair & Maintenance Water- Inside Instructors Credit Card Fees Janitorial Utilities - Gas Janitorial Expense Amount 190,723.76 1,490.11 62,472.96 3,000.00 208,239.67 8,753.47 1,480.69 377,144.55 907.50 854,212.71 Expense Amount 66.00 40,052.00 1,216.23 106.00 60.00 200.00 100.00 32.00 -400.52 1,536.00 575.00 411.40 101.03 2,580.00 329.06 252.36 64.88 999.50 1,572.94 1,626.28 320.00 100.00 15.00 4,321.70 492.96 46.00 5,000.00 2,395.37 605.22 213.90 45.55 60.54 3,804.47 1,009.58 506.89 145.00 653.98 400.00 233.14 1,958.71 20.00 2,566.32 61.52 1,265.82 Packet: APPKT00354 - SHM 1/16/15 Report•Summary 1/16/2015 5:44:43 PM 23 Page 5 or 7 Demand Register Packet: APPKT00354 - SHIM 1/16/15 Account Summary Account Number Account Name Expense Amount 101-3005-60117 Civic Center Lake Mainte 545.00 101-3005-60423 Supplies -Graffiti 2,948.40 101-3005-60424 Materials - Irrigation & L 14,438.40 101-3005-60554 LQ Park Building 314.15 101-3005-60555 Sports Complex Building 650.00 101-3005-61102 Utilities - Electric - Mont 5.30 101-3005-61104 Utilities - Electric - Pione 56.15 101-3005-61108 Utilities - Electric - Colon 477.15 101-3005-61109 Utilities - Electric - Com 4,267.90 101-3005-61110 Utilities - Electric - Adam 69.16 101-3005-61114 Utilities - Electric - Deser 5.30 101-3005-61203 Utilities - Water -Eisenh 14,631.82 101-3005-61204 Utilities - Water -Fritz Bu 958.71 101-3005-61205 Utilities - Water -Velasco 50.36 101-3005-61206 Utilities - Water -Desert 333.74 101-3005-61210 Utilities -Water -Adams 960.94 101-3006-60115 Janitorial 751.74 101-3006-61300 Utilities - Telephone 45.55 101-3007-60461 Economic Development/ 15,416.00 101-3007-60462 Media 1,200.00 101-3008-60108 Technical 750.00 101-3008-60115 Janitorial 2,881.50 101-3008-60123 Security & Alarm 150.00 101-3008-60667 HVAC 2,193.50 101-3008-61100 Utilities - Gas 389.36 101-3008-61200 Utilities - Water 115.66 101-6001-60450 Advertising 1,316.20 101-6004-60120 Lot Cleaning 400.00 101-6004-60410 Printing 2.00 101-6005-61300 Utilities - Telephone 1,025.11 101-7001-60320 Travel & Training 30.00 101-7002-60320 Travel & Training 30.00 101-7003-56490 Asphalt 922.89 101-7003-60115 Janitorial 414.12 101-7003-60429 Signs 1,176.28 101-7003-60431 Materials 1,520.06 101-7003-60690 Uniforms 176.10 101-7003-61101 Utilities - Electricity 751.45 101-7003-61701 Equipment Rental 695.64 101-7004-60104 Consultants 8,265.00 101-7004-60143 SilverRock.Way Landsca 5,278.00 101-7004-60189 Technical 432.41 101-7004-60420 Operating Supplies 153.90 101-7004-60423 Supplies -Graffiti 48.00 101-7004-60427 Safety Gear 129.57 101-7004-60431 Materials 577.48 101-7004-61116 Utilities - Electric - Signal 8,176.20 101-7004-61117 Utilities - Electric - Medi 3,478.73 101-7006-43132 Vacant Land Dust Contr 7.00 101-7006-60144 Contract Traffic Enginee 13,390.00 218-0000-60115 Janitorial 167.63 218-0000-60123 Alarm Service 66.00 218-0000-60665 Maint.-Other Equipment 46.63 218-0000-60690 Uniforms 679.32 218-0000-61300 Utilities - Telephone 383.09 218-0000-61400 Cable 61.83 218-0000-61501 Refuse Collection 85.61 224-0000-20320 TUMF Payable to CVAG 62,472.96 1/16/2015 5:44:43 PM 24 Page 6 of 7 Demand Register Packet: APPKT00354 - SHM 1/16/15 Account Summary Account Number Account Name Expense Amount 237-9001-60104 Consultants 3,000.00 401-1815-45010 Construction 176,561.18 401-1891-45010 Construction 29,365.00 401-1894-45010 Construction 109.47 401-1906-60185 Design 2,204.02 501-0000-43430 Car Washes 1,200.00 501-0000-60674 'Fuel & Oil 4,475.68 501-0000-60676 Vehicle Repair & Mainte 409.56 501-0000-60678 Street Sweeper 834.53 501-0000-60679 Motorcycle Repair & Ma 1,833.70 502-0000-56220 Computers 275.85 502-0000-80100 Machinery & Equipment 1,204.84 601-0000-60209 Insurance 377,144.55 735-0000-23410 AD Administrative fees 907.50 Grand Total: 854,212.71 Project Account Summary Project Account Key Expense Amount **None** 854,212.71 Grand Total: 854,212.71 1/16/2015 5:44:43 PM 25 Page 7 of 7 Demand Register City of La Quinta, CA Packet: APPKT00359 - SHM 1/23/15 Vendor Name Payment Number Payment Date Description (Payable) Account Number Amount Fund: 101-GENERAL FUND 41MPRINT 105764 01/23/2015 WELLNESS CTR WATER BOTT 101-3007-60461 1,552.25 ADOLPH, DON 105765 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 140.49 AIR EXCHANGE 105766 01/23/2015 AIR LINE REPAIR 101-2002-60670 215.92 ALL VALLEY APPLIANCE INC 105767 01/23/2015 FS#93 DISHWASHER REPAIR 101-2002-60670 59.95 ALSCO INC 105768 01/23/2015 UNIFORM RENTAL EOM 1/9/ 101-7003-60690 89.39 ASCAP 105770 01/23/2015 MUSIC LIC FEE 101-3007-60461 335.00 ATCO MANUFACTURING CO 105771 01/23/2015 SUPPLY 101-7003-60431 124.00 CADENCE COMMUNICATION 105773 01/23/2015 DEC -TOT HOTLINE 101-1006-60104 54.50 CARQUEST 105774 01/23/2015 FUSES 101-7003-60431 15.08 CHECKMATE TELEPHONE EX 105776 01/23/2015 ANSWERING SERVICE 101-7006-60104 113.41 CLEARSOURCE FINANCIAL C 105777 01/23/2015 VICR FEE 101-2001-60175 4,650.00 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-2002-61200 784.03 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3004-61200 184.15 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3005-61204 80.53 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3005-61207 885.08 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3005-61208 22.36 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3005-61209 136.85 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3006-61200 195.03 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-3008-61200 34.70 COACHELLA VALLEY WATER 105778 01/23/2015 WATER SERVICE 101-7006-60146 384.32 DATA TICKET, INC. 105779 01/23/2015 NOV-ADMIN CITATION SVC 101-6004-31190 371.42 DEPARTMENT OF ANIMAL SE 105780 01/23/2015 DEC -SHELTER SERVICES 101-6004-51070 7,854.97 DEPARTMENT OF CONSERVA 105781 01/23/2015 APR'14-JUN'14 MOTION/SEI 101-0000-20308 1,782.04 DEPARTMENT OF CONSERVA 105781 01/23/2015 APR'14-JUN'14 MOTION/SEI 101-0000-42610 -89.10 DESERT SUN, THE 105783 01/23/2015 FEB-SUBSCRIPTION 101-1005-60352 64.81 DISH NETWORK 105784 01/23/2015 EOC DISH 101-6005-60107 60.73 DUN WEDWARDS CORPORAT 105785 01/23/2015 CITY HALL PAINT 101-3008-60691 56.22 DUNN-EDWARDS CORPORAT 105785 01/23/2015 MUSEUM PAINT 101-3006-60691 275.75 DUNN-EDWARDS CORPORAT 105785 01/23/2015 RETURN CREDIT 101-3008-60665 -33.81 ECONOMIC DEVELOPMENT 105786 01/23/2015 JAN-MAR LQ MUSEUM OPER 101-3006-60105 43,750.00 ESCATEL-CARRELLO, ELIZABE 105787 01/23/2015 IPHONE BELT HOLDER 101-6001-60400 16.90 EVANS, LINDA 105788 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 135.49 FEDEX 105789 01/23/2015 OVERNIGHT MAIL 101-1007-60470 128.98 GALLS LLC 105790 01/23/2015 BLDG DIV UNIFORMS 101-6003-60420 738.53 GALLS LLC 105790 01/23/2015 BLDG DIV UNIFORMS 101-6003-60420 82.06 GAS COMPANY, THE 105791 01/23/2015 FS# 32 GAS 11/19-12/19 101-2002-61100 43.23 GAS COMPANY, THE 105791 01/23/2015 WELLNESS CTR GAS 11/19-1 101-3002-61100 19.87 GAS COMPANY, THE 105791 01/23/2015 FS# 93 GAS 11/26-12/30 101-2002-61100 140.70 GIZMO BEACH 105792 01/23/2015 GOLF TOUR WEBSITE HOSTI 101-3003-60149 95.52 GRAPHTEK INTERACTIVE 105793 01/23/2015 FEB'15-JAN'16 HOSTING FEE 101-2001-60109 600.00 HASSETT, DOUG 105794 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 131.49 HD SUPPLY CONSTRUCTION 105795 01/23/2015 MATERIAL 101-7003-60431 348.84 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-2002-60670 19.47 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-3008-60691 26.60 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-3008-60691 37.90 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-56490 29.24 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-56490 258.50 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-56490 53.00 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 36.75 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 29.64 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 20.49 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 49.71 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 12.55 1/22/2015 7:23:06 PM Page 1 of 8 26 Demand Register Packet: APPKT00359 - SHM 1/23/15 Vendor Name Payment Number Payment Date Description (Payable) Account Number Amount HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT7/28-8/27 101-7003-60431 161.20 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 39.79 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 98.90 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 3.46 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 32.77 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 20.49 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 16.78 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 47.90 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 47.14 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 4.30 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 27.09 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 26.64 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 30.46 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 10.23 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 20.49 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60431 5.84 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7003-60432 91.80 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7004-60423 90.97 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7004-60423 21.66 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7004-60423 26.74 HOME DEPOT CREDIT SERVI 105797 01/23/2015 HOME DEPOT 7/28-8/27 101-7004-60423 83.62 IMPERIAL IRRIGATION DIST 105799 01/23/2015 ELECTRICITY 101-3002-61101 458.23 INDIAN WELLS, CITY OF 105800 01/23/2015 ETHICS TRAINING 101-1004-60321 288.00 INDIO, CITY OF 105801 01/23/2015 LANDSCAPE SVC 101-7004-60189 5,328.00 INTERWEST CONSULTING GR 105802 01/23/2015 NOV-BULDING & SAFETY SVC 101-6003-60118 4,345.00 INTERWEST CONSULTING GR 105802 01/23/2015 NOV-BULDING & SAFETY SVC 101-6003-60118 5,400.00 JAS PACIFIC INC 105803 01/23/2015 DEC-BLDG PLAN CK 101-6003-60118 15,496.00 LA QUINTA CHAMBER OF CO 105804 01/23/2015 FEB-GEM AD 101-3007-60410 1,450.00 LA QUINTA RESORT & CLUB 105805 01/23/2015 RFND TUP2014-1018 101-0000-42439 200.00 LINQUIST, HEATHER 105807 01/23/2015 REFUND LATE FEE 101-0000-42409 20.00 LOCK SHOP INC, THE 105808 01/23/2015 FACILITY KEYS 101-3008-60665 18.14 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-2002-60670 13.33 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-2002-60670 54.97 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-2002-60670 -22.57 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3003-60149 20.50 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3005-60554 6.13 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60432 6.31 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60665 19.92 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60665 138.32 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 12.47 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 12.48 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 5.25 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 .101-3008-60691 -4.68 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 9.54 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 8.08 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 42.37 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 2.18 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 101-3008-60691 13.31 MAILFINANCE 105810 01/23/2015 LEASE 1/26/15 - 4/25/15 101-1007-60661 1,104.29 MCDONALD, GERRY 105811 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 130.49 MUSICIAN'S FRIEND 105812 01/23/2015 PA EQUIPT FOR EVENTS 101-3003-60420 1,439.91 NI GOVERNMENT SERVICES I 105813 01/23/2015 DEC -SATELLITE RADIO 101-6005-61304 152.58 OFFICE DEPOT 105814 01/23/2015 OFFICE SUPPLIES 101-1005-60400 19.41 OFFICE DEPOT 105814 01/23/2015 OFFICE SUPPLIES 101-1005-60400 85.50 OFFICE DEPOT 105814 01/23/2015 OFFICE SUPPY-PAPER 101-1007-60402 999.65 OFFICE DEPOT 105814 01/23/2015 BCARD-MARTIN, D 101-1006-60410 60.54 OFFICE DEPOT 105814 01/23/2015 BCARDS-EVANS, L 101-1001-60410 60.54 OFFICE DEPOT 105814 01/23/2015 BCARDS-PENA, J 101-1001-60410 60.54 OFFICE DEPOT 105814 01/23/2015 BCARDS-RADI, R 101-1001-60410 60.54 OFFICE DEPOT 105814 01/23/2015 OFFICE SUPPLIES 101-1005-60400 17.53 1/22/2015 7:23:06 PM Page 2 of 8 27 Demand Register Packet: APPKT00359 - SHM 1/23/15 Vender Name Payment Number Payment Date Description (Payable) Account Number Amount OFFICE DEPOT 105814 01/23/2015 BCARDS-EVANS, L 101-1001-60410 60.54 OFFICE DEPOT 105814 01/23/2015 OFFICE SUPPLIES 101-1007-60402 166.72 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 12/ 101-6001-60125 393.89 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 12. 101-6001-60125 408.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 12. 101-6001-60125 267.75 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 12. 101-7002-60125 102.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 12. 101-7004-60125 102.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 12/ 101-6001-60125 187.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 1/2 101-6001-60125 136.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 1/2 101-6001-60125 272.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 1/2 101-7002-60125 85.00 OFFICE TEAM 105815 01/23/2015 TEMP STAFFING WKEND 1/2 101-7004-60125 85.00 ONTRAC 105816 01/23/2015 OVERNIGHT MAIL 101-1007-60470 44.88 PACIFIC WEST INDUSTRIES 105817 01/23/2015 MAYORS OFFICE HEAT 101-3008-60667 780.00 PAINTED COVE HOA 105818 01/23/2015 REFUND DEPOSIT 101-0000-22830 100.00 PATTON DOOR & GATE 105819 01/23/2015 FS#93 GATE R&M 101-2002-60670 440.88 PATTON DOOR & GATE 105819 01/23/2015 SERVICED DOORS 101-2002-60670 250.00 PENA, JOHN 105820 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 135.49 PIXIE GLAM STUDIO 105821 01/23/2015 REFUND OVERPAYMENT 101-0000-41600 3.00 RADI, ROBERT 105822 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 137.49 RASA/ERIC NELSON 105823 01/23/2015 LLA 2014-1004 101-7002-60183 380.00 RASA/ERIC NELSON 105823 01/23/2015 LLA 2014-1002 101-7002-60183 285.00 RASA/ERIC NELSON 105823 01/23/2015 LLA 2014-1005 101-7002-60183 380.00 RASA/ERIC NELSON 105823 01/23/2015 FPM 2014-1002 101-7002-60183 400.00 RASA/ERIC NELSON 105823 01/23/2015 PM2014-1002 101-7002-60183 285.00 RASA/ERIC NELSON 105823 01/23/2015 FTM 2014-1005 101-7002-60183 1,911.00 RIVERSIDE RUBBER STAMP & 105824 01/23/2015 SUPPLIES -STAMP 101-1006-60400 47.60 SESAC 105826 01/23/2015 MUSIC LIC FEE 101-3007-60461 719.00 SHARK POOLS INC 105827 01/23/2015 FB PULSAR TABLETS 101-3001-60184 407.90 SHARK POOLS INC 105827 01/23/2015 JAN-MUSEUM 101-3006-61200 100.00 SHARK POOLS INC 105827 01/23/2015 JAN-CITY HALL FT 101-3008-60668 90.95 SHARK POOLS INC 105827 01/23/2015 JAN-FRITZ BURNS POOL 101-3001-60184 488.75 SHARK POOLS INC 105827 01/23/2015 JAN-LA QUINTA PARK 101-3005-60554 295.00 SLAGLE, ROBIN 105829 01/23/2015 REFUND OVERPAYMENT 101-0000-42409 8.00 SMITH PIPE & SUPPLY CO 105830 01/23/2015 IRRIGATION SUPPLY 101-7004-60431 40.59 SPARKLETTS 105832 01/23/2015 WATER 101-7003-60431 345.23 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-6001-60400 5.39 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-6001-60400 83.52 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-1005-60400 94.82 STAPLES ADVANTAGE 105833 01/23/2015 CONFERENCE RM MICS 101-3001-60137 254.98 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-7002-60400 29.92 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-3001-60400 96.65 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-1002-60400 82.06 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-6001-60400 21.03 STAPLES ADVANTAGE 105833 01/23/2015 OFFICE SUPPLIES 101-6001-60400 121.94 STATE OF CALIFORNIA DEPA 105834 01/23/2015 ELEVATOR FEE 101-3008-60665 1,350.00 SUPERIOR RECREATIONAL P 105836 01/23/2015 TABLES @ LQ PARK 101-3005-60423 4,113.02 SWARTHOUT, PATRICK 105837 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 137.49 SYLK, ROBERT F. 105838 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 135.49 TERRA NOVA PLANNING & R 105839 01/23/2015 DEC -PLANNING CONSULTAN 101-6002-60103 4,549.95 THOMPSON,TERESA 105840 01/23/2015 REIMB-COUNCIL SUPPLIES 101-1001-60320 43.28 THOMPSON,TERESA 105840 01/23/2015 REIMB-COUNCIL SUPPLIES 101-1001-60400 6.29 TOPS'N BARRICADES INC 105842 01/23/2015 SIGN 101-7003-60429 248.40 TOPS'N BARRICADES INC 105842 01/23/2015 SIGNS 101-7003-60429 248.40 TOPS'N BARRICADES INC 105842 01/23/2015 SIGNS 101-7003-60429 493.02 TOPS'N BARRICADES INC 105842 01/23/2015 LEGEND PAINT 101-7003-60433 404.35 TOPS'N BARRICADES INC 105842 01/23/2015 SIGNS 101-7003-60429 116.42 TOPS'N BARRICADES INC 105842 01/23/2015 SIGNS 101-7003-60429 647.73 TYCO INTEGRATED SECURITY 105843 01/23/2015 FEB-APR MUSEUM 101-3002-60123 282.80 VERIZON CALIFORNIA 105845 01/23/2015 INTERNET 12/25-1/24 101-1007-61300 79.99 1/22/2015 7:23:06 PM Page 3 of 8 28 Demand Register Packet: APPKT00359 - SHM 1/23/15 %(endor Name Payment Number Payment Date Description (Payable) Account Number Amount VERIZON CALIFORNIA 105845 01/23/2015 SPORTS COMPLEX 12/28-1/2 101-3005-61303 51.08 VERIZON CALIFORNIA 105845 01/23/2015 JAN-PHONE SVC 101-7004-60189 59.71 VERIZON CALIFORNIA 105845 01/23/2015 JAN-TRAFFIC SIGNAL 101-7004-60189 57.37 VERIZON WIRELESS 105846 01/23/2015 CELL PHONE/NEW EQUIPT 1 101-1007-61301 7,061.48 VIEVU 105847 01/23/2015 CAMERA REPAIR 101-2001-60175 61.75 VI NTAG E ASSOCIATES 105848 01/23/2015 TRAIL STORM REPAIR 101-7003-60180 28,515.00 WALTERS WHOLESALE ELECT 105849 01/23/2015 ELECTRICAL 101-7004-60431 15.72 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-1001-60320 -1,078.47 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-1002-60320 177.03 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-1002-60320 160.31 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-1004-60321 150.00 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-1004-60450 120.00 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-1005-60400 140.70 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-2001-60109 -275.00 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-3001-60524 290.75 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-3002-60420 319.75 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-3003-60420 184.74 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-3007-60461 290.75 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-6001-60400 183.96 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-7001-60320 116.00 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-7002-60320 910.00 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 101-7006-60320 170.00 WRIGHT, ROBERT 105851 01/23/2015 REFUND CANDIDATES STATE 101-0000-22835 135.49 Fund 101- GENERAL FUND Total: 167,453.32 Fund: 221- AB 939 HF&H CONSULTANTS, LLC 105796 01/23/2015 DEC-AB939 CONSULTANT 221-0000-60104 99.50 Fund 221- AB 939 Total: 99.50 Fund: 241- HOUSING AUTHORITY PA3 LANCE, SOLL, & LUNGHARD 105806 01/23/2015 '14 FINAL HSNG AUDIT 241-9101-60106 _ 3,300.00 Fund 241- HOUSING AUTHORITY PA1 Total: 3,300.00 Fund: 270 - ART IN PUBLIC PLACES FUND TOPS'N BARRICADES INC 105842 01/23/2015 ART INSTALLATION 270-0000-74800 2,460.00 TOPS'N BARRICADES INC 105842 01/23/2015 ART INSTALLATION 270-0000-74800 246.25 Fund 270 - ART IN PUBLIC PLACES FUND Total: 2,706.25 Fund: 401- CAPITAL IMPROVEMENT PROGR DESERT BUSINESS INTERIORS 105782 01/23/2015 PLAN CHECK DESK 401-1906-60185 7,857.00 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 401-1891-45010 5.31 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 401-1891-45010 49.19 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 401-1891-45010 15.36 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 401-1891-45010 155.52 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 401-1891-45010 15.15 RODRIGUEZ UPHOLSTERY 105825 01/23/2015 WINDOW PANELS 401-1906-60185 700.00 SIGN A RAMA 105828 01/23/2015 CONCIERGE SIGN 401-1906-60185 598.42 Fund 401- CAPITAL IMPROVEMENT PROGR Total: 9,395.95 Fund: 501- EQUIPMENT REPLACEMENT AUTOZONE 105772 01/23/2015 TK# 41 FUEL/OIL 501-0000-60674 66.51 SOUTHERN CALIFORINIA GA 105831 01/23/2015 DEC -FUEL 501-0000-60678 279.52 STONES, CAM AUTOMOTIVE 105835 01/23/2015 TK#46 REPAIR & MAINT 501-0000-60676 465.11 UNITED ROTARY BRUSH COR 105844 01/23/2015 SWEEPER#41 BROOMS 501-0000-60678 567.16 Fund 501- EQUIPMENT REPLACEMENT Total: 1,378.30 Fund: 502 - INFORMATION TECHNOLOGY APPLE FINANCIAL SERVICES 105769 01/23/2015 APPLE IPAD LEASE 502-0000-80100 429.70 CDW GOVERNMENT INC 105775 01/23/2015 ANTI -VIRUS SUBSCRIPTION 502-0000-60421 4,063.00 TIME WARNER CABLE 105841 01/23/2015 JAN-CABLE 502-0000-60108 75.50 TIME WARNER CABLE 105841 01/23/2015 CITY HALL FIBER 1/10-2/9 502-0000-60108 1,474.75 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 502-0000-60420 2,045.30 WELLS FARGO BUSINESS CA 105850 01/23/2015 DEC -VISA CARD PYMT 502-0000-80100 979.72 Fund 502 - INFORMATION TECHNOLOGY Total: 9,067.97 1/22/2015 7:23:06 PM - Page 4 of 8 29 Demand Register Packet: APPKT00359 - SHM 1/23/15 Vendor Name Payment Number Paymenx Date Description (Payable) Account Number Amount Fund: 601- SILVER ROCK RESORT LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 601-0000-60556 32.75 LOWE'S HOME IMPROVEME 105809 01/23/2015 LOWE'S 11/25/14-12/22/14 601-0000-60556 75.12 Fund 601- SILVER ROCK RESORT Total: 107.87 Grand Total: 193,509.16 1/22/2015 7:23:06 PM Page 5 of 8 30 Demand Register Fund Summary Fund 101-GENERAL FUND 221- AB 939 241- HOUSING AUTHORITY PA1 270 - ART IN PUBLIC PLACES FUND 401- CAPITAL IMPROVEMENT PROGR 501- EQUIPMENT REPLACEMENT 502 - INFORMATION TECHNOLOGY 601- SILVER ROCK RESORT Account Number 101-0000-20308 101-0000-22830 101-0000-22835 101-0000-41600 101-0000-42409 101-0000-42439 101-0000-42610 101-1001-60320 101-1001-60400 101-1001-60410 101-1002-60320 101-1002-60400 101-1004-60321 101-1004-60450 101-1005-60352 101-1005-60400 101-1006-60104 101-1006-60400 101-1006-60410 101-1007-60402 101-1007-60470 101-1007-60661 101-1007-61300 101-1007-61301 101-2001-60109 101-2001-60175 101-2002-60670 101-2002-61100 101-2002-61200 101-3001-60137 101-3001-60184 101-3001-60400 101-3001-60524 101-3002-60123 101-3002-60420 101-3002-61100 101-3002-61101 101-3003-60149 101-3003-60420 101-3004-61200 101-3005-60423 101-3005-60554 101-3005-61204 101-3005-61207 101-3005-61208 Grand Total: Account Summary Account Name SMIP Fees Payable Miscellaneous Deposits Election Deposit Business Licenses Animal Licenses Temporary Use Permit SMIP Fees Travel & Training Office Supplies Printing Travel & Training Office Supplies Training & Education Advertising Subscriptions & Publicati Office Supplies Consultants Office Supplies Printing Forms Postage Postage Machine Utilities - Telephone Mobile/Cell Phones LQ Police Volunteers Special Enforcement Fu Fire Station Utilities - Gas Utilities - Water Community Special Even Fritz Burns Park Office Supplies Humana Healthy Events Security & Alarm Operating Supplies Utilities - Gas Utilities - Electricity Special Events Operating Supplies Water - Inside Supplies -Graffiti LQ Park Building Utilities - Water -Fritz Bu Utilities - Water -Pionee Utilities - Water -Season Expense Amount 167,453.32 99.50 3,300.00 2,706.25 9,395.95 1,378.30 9,067.97 107.87 193,509.16 Expense Amount 1,782.04 100.00 1,219.41 3.00 28.00 200.00 -89.10 -1,035.19 6.29 242.16 337.34 82.06 438.00 120.00 64.81 357.96 54.50 47.60 60.54 1,166.37 173.86 1,104.29 79.99 7,061.48 325.00 4,711.75 1,031.95 183.93 784.03 254.98 896.65 96.65 290.75 282.80 319.75 19.87 458.23 116.02 1,624.65 184.15 4,113.02 301.13 80.53 885.08 22.36 Packet: APPKT00359 - SHM 1/23/15 • Report Summary 1/22/2015 7:23:06 PM 31 Page 6 of 8 Demand Register Packet: APPKT00359 - SHM 1/23/15 Account Summary Account Number Account Name Expense Amount 101-3005-61209 Utilities - Water -Comm 136.85 101-3005-61303 Phone - Sports Complex 51.08 101-3006-60105 Museum Consultant 43,750.00 101-3006-60691 Repair & Maintenance 275.75 101-3006-61200 Water - Inside 295.03 101-3007-60410 Printing 1,450.00 101-3007-60461 Economic Development/ 2,897.00 101-3008-60432 Small Tools/Equipment 6.31 101-3008-60665 Maint.-Other Equipment 1,492.57 101-3008-60667 HVAC 780.00 101-3008-60668 Fountains 90.95 101-3008-60691 Repair & Maintenance 221.72 101-3008-61200 Utilities - Water 34.70 101-6001-60125 Temporary Agency Servi 1,664.64 101-6001-60400 Office Supplies 432.74 101-6002-60103 Professional 4,549.95 101-6003-60118 Plan Check 25,241.00 101-6003-60420 Operating Supplies 820.59 101-6004-31190 Admin Citation Services 371.42 101-6004-51070 Animal Shelter 7,854.97 101-6005-60107 Instructors 60.73 101-6005-61304 Mobile/Cell Phones 152.58 101-7001-60320 Travel & Training 116.00 101-7002-60125 Temporary Agency Servi 187.00 101-7002-60183 Map/Plan Checking 3,641.00 101-7002-60320 Travel & Training 910.00 101-7002-60400 Office Supplies 29.92 101-7003-56490 Asphalt 340.74 101-7003-60180 Natural Disaster - FEMA 28,515.00 101-7003-60429 Signs 1,753.97 101-7003-60431 Materials 1,575.77 101-7003-60432 Small Tools/Equipment 91.80 101-7003-60433 Paint/Legends 404.35 101-7003-60690 Uniforms 89.39 101-7004-60125 Temporary Agency Servi 187.00 101-7004-60189 Technical 5,445.08 101-7004-60423 Supplies -Graffiti 222.99 101-7004-60431 Materials 56.31 101-7006-60104 Consultants 113.41 101-7006-60146 PM 10 SilverRock 384.32 101-7006-60320 Travel & Training 170.00 221-0000-60104 Consultants 99.50 241-9101-60106 Auditors 3,300.00 270-0000-74800 Art Purchases 2,706.25 401-1891-45010 Construction 240.53 401-1906-60185 Design 9,155.42 501-0000-60674 Fuel & Oil 66.51 501-0000-60676 Vehicle Repair & Mainte 465.11 501-0000-60678 Street Sweeper 846.68 502-0000-60108 Technical 1,550.25 502-0000-60420 Operating Supplies 2,045.30 502-0000-60421 Supplies - Software 4,063.00 502-0000-80100 Machinery & Equipment 1,409.42 601-0000-60556 SilverRock Buildings 107.87 Grand Total: 193,509.16 1/22/2015 7:23:06 PM Page 7 of 8 32 Demand Register Packet: APPKT00359 - SHM 1/23/15 Project Account Summary Project Account Key Expense Amount **None** 193,509.16 Grand Total: 193,509.16 1/22/2015 7:23:06 PM Page 8 of 8 33 A% N City of La Quinta, CA Payables Left To Pay Again Vendor Set: 01- Vendor Set 01 Bank: APBNK-APBNK Vendor Number Vendor Name OQ0N HOME DEPOT CREDIT SERVICES Payment Type Payment Number Check 104496 Payable Number: Description AUG8768 HOME DEPOT 7/28-8/27 Payment Reversal Register APPKT00358 - SHM 1/23%15 Total Vendor Amount -1,482.12 Original Payment Date Reversal Date Payment Amount 09/19/2014 01/22/2015-1,482.12 Payable Date Due Date Payable Amount 08/28/2014 09/19/2014 1,482.12 1/22/2015 6:41:20 PM Page 1 of 2 34 Payment Reversal Register Packet: APPKT00358 - SHM 1/23/15 Bank Code Summary Bank Code Canceled Payables Payables Left To Pay Again Total APBNK 0.00-1,482.12-1,482.12 Report Total: 0.00-1,482.12-1,482.12 1/22/2015 6:41:20 PM Page 2 of 2 35 ATTACHMENT 2 CITY OF LA QUINTA BANK TRANSACTIONS 1 /10/14 - 1 /23/15 01/15/15 WIRE TRANSFER - PERS 01/16/15 WIRE TRANSFER - ICMA 01/16/15 WIRE TRANSFER - LQCEA 01 /21 /15 WIRE TRANSFER - TASC 01 /21 /15 WIRE TRANSFER - PERS/SAWYER 01 /23/15 WIRE TRANSFER - LANDMARK TOTAL WIRE TRANSFER OUT $45,21 1 .67 $6,867.84 $399.50 $ 902.06 $700.02 $71,026.07 $125,107.16 36 T4t!t 4 4Q" CITY / SA / HA / FA MEETING DATE: February 3, 2015 ITEM TITLE: APPROVE PLANS, SPECIFICATIONS, AND ENGINEER'S ESTIMATE, AND AUTHORIZE ADVERTISEMENT FOR BIDS FOR THE PERIMETER LANDSCAPING OF CITY -OWNED LOTS ON AVENUE 52 RECOMMENDED ACTION: AGENDA CATEGORY: BUSINESS SESSION: CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: Approve the plans, specifications, and engineer's estimate, and authorize advertisement for bids for the perimeter landscaping of City -owned lots on Avenue 52. EXECUTIVE SUMMARY: • The City currently owns three vacant lots on the north side of Avenue 52 between Avenida Navarro and Desert Club Drive. • The near term potential to develop these lots is limited so staff recommended they be minimally landscaped with low maintenance landscaping materials. • The project entails installation of desert landscaping and drip irrigation along the perimeter of the three lots as well as stabilizing the center of the lots with mulch for dust control. • The plans, specifications and engineer's estimate are ready to be advertised for construction bids. FISCAL IMPACT: This project is included in the Capital Improvement Program for Fiscal Year 2014/2015 (Project No. 2014-10) and is programmed to receive $313,000 from the City's General Fund. The approved budget is as follows: 37 BUDGET LINE ITEM BUDGET Professional: $ 15,587 Technical (Insp/Test/Survey): $ 20,963 Design: $ 21,500 Construction: $215,000 Contingency: $ 29,200 City Administration: $ 10,750 TOTAL BUDGET: $313,000 While the approved budget schedules $313,000 for these improvements, the plant density was reduced as a result of discussions with the City Council. This reduces the projected construction cost by 41 percent, from $215,000 to $127,000. There are adequate funds to support staff's recommendation. BACKGROUND/ANALYSIS: Since the realignment of Avenue 52, the former Redevelopment Agency and now the City have owned the vacant lots along the north side of the street just west of Avenida Navarro and Desert Club Drive (Attachment 1). Given their limited size, configuration and adjacency to Avenue 52, staff recommended landscaping these properties because the near term development potential is limited. As discussed during a study session on December 16, 2014, the plans, specifications and estimate were prepared using a reduced landscape palette for the side street perimeters, while maintaining a traditional desert palette for the Avenue 52 frontage. This has reduced the estimated construction cost of the current design as well as reduced the projected ongoing maintenance and utility costs once the project is complete. All contract documents are available for review in the Public Works Department. Contingent upon City Council's approval to advertise this project on February 3, 2015, the following represents how the project is expected to proceed: City Council Bid Authorization Bid Period Construction (45 Working Days) Accept Improvements ALTERNATIVES: February 3, 2015 February 4 through March 5, 2015 April through June 2015 July 2015 Since this project will beautify the perimeters and reduce dust emissions from the three City -owned lots on Avenue 52, no additional alternative is recommended. Report prepared by: Edward J. Wimmer, P.E., Principal Engineer Report approved for submission by: Timothy R. Jonasson, P.E. Public Works Director/City Engineer Attachment: 1. Vicinity Map 38 ATTACHMENT 39 40 CITY / SA / HA / FA MEETING DATE: February 3, 2015 AGENDA CATEGORY: BUSINESS SESSION: ITEM TITLE: ADOPT RESOLUTION GRANTING CONDITIONAL APPROVAL OF AMENDED FINAL MAP CONSENT CALENDAR: AND SUBDIVISION IMPROVEMENT AGREEMENTS STUDY SESSION: ASSOCIATED WITH THE MONTERRA DEVELOPMENT PUBLIC HEARING: RECOMMENDED ACTION: Adopt a resolution granting conditional approval of Final Map and Subdivision Improvement Agreements associated with Amended Tract Map No. 32742, and authorize the City Manager to execute said agreements. EXECUTIVE SUMMARY: • The developer requests an amendment to the project's Final Map in order to relocate the main entry from Monroe Street to Brown Deer Park in The Norman development. • This change is supported by The Norman Course Homeowners Association as well as by the residents along Brown Deer Park. • The developer has executed the Subdivision Improvement Agreements and provided bonds securing the necessary on -site and off -site improvements for this subdivision. • Conditional approval of the amended final map and subdivision agreements will allow 30 days to complete the revisions to the map needed for the relocation of the main entry. • Final Map approval is a ministerial action and staff recommends approval. FISCAL IMPACT: None. Bonds of sufficient value have been submitted to secure the incomplete improvements prior to approval of the amended Final Map. 41 BACKGROUND/ANALYSIS: Monterra is a residential development located on Monroe Street between Avenue 54 and Airport Boulevard (Attachment 1). The amended tentative tract map for the project was approved by the Planning Commission public hearing on June 24, 2014. The developer, La Quinta Housing 1, LLC, has constructed the perimeter wall and rough graded the site; however, all of the off -site improvements and the majority of the on -site improvements have not been constructed. The amended Final Map relocates the primary access from Monroe Street to Brown Deer Park, and maintains an exit -only access on Monroe Street. This change is supported by The Norman Course Homeowners Association as well as by the residents along Brown Deer Park. The developer requests the City Council's conditional approval of the amended Final Map (Attachment 2) and Subdivision Improvement Agreements (Attachment 3). This will allow the developer 30 days to make technical corrections to the map, and have the map signed by all owners and agencies for recording. If the developer fails to complete these items within 30 days, the map will be rescheduled for City Council consideration only after the required items have been received. ALTERNATIVES: Approval of the Final Map is a ministerial action required after the developer has satisfactorily completed all conditions of approval. The applicant has submitted bonds of sufficient value to secure the improvements required by the conditions of approval; therefore, staff does not recommend an alternative action. Report prepared by: Bryan McKinney, P.E., Principal Engineer Report approved for submission by: Timothy R. Jonasson, P.E. Public Works Director/City Engineer Attachments: 1. Vicinity Map 2. Amended Tract Map 32742 3. Subdivision Improvement Agreements rya RESOLUTION NO. 2015 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, GRANTING CONDITIONAL APPROVAL OF FINAL MAP AND SUBDIVISION IMPROVEMENT AGREEMENTS ASSOCIATED WITH AMENDED TRACT MAP NO. 32742 AND AUTHORIZING A TIME EXTENSION FOR SATISFACTORY COMPLETION OF THE CONDITIONAL REQUIREMENTS TO VALIDATE THE APPROVAL WHEREAS, the City Council conducts only two regular meetings per month and the time interval between these meetings occasionally creates an undue hardship for business enterprises and individuals seeking approval of subdivision maps; and WHEREAS, the City Council, as a matter of policy, allows a subdivider to have City staff present a map for consideration of approval when the requisite items necessary for a final map approval are nearly, but not completely, finished thus yielding to the subdivider additional production time for preparation of those items; and WHEREAS, the subdivider has demonstrated to City staff and the City Council that it has made sufficient progress with items required for final map approval, and it is reasonable to expect the subdivider to satisfactorily complete the items, including City staff review time, within thirty (30) days without adversely impacting other ongoing work commitments of City staff; and WHEREAS, Section 66458(b) of the Subdivision Map Act grants the City Council broad authority to authorize time extensions regarding final map approval, or disapproval, upon receiving it for consideration; and WHEREAS, the City Council relies on City staff to review all required items for conformance with relevant requirements, and it is therefore appropriate for the City Council to approve the final map subject to review and confirmation of the required items by City staff within a reasonable period of time. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows: SECTION 1. The Amended Final Tract Map 32742 is conditionally approved provided the subdivider submits all required items on or before March 5, 2015. 43 Resolution No. 2015- Amended Tract Map 32742, Monterra Adopted: February 3, 2015 Page 2 SECTION 2. The City Council's approval of the final map shall not be considered valid until the City Engineer has signed the map indicating that it conforms to the tentative tract map, the Subdivision Map Act, and all ordinances of the City. SECTION 3. The City Engineer shall withhold his signature from the map until the subdivider has completed the following requirements and any other requirements not expressly described here to the City Engineer's satisfaction: A. Finalize the final tract map and obtain all necessary signatures. SECTION 4. The City Clerk shall withhold affixing the City Seal to the map title page, along with her attesting signature, until the City Engineer has signed the map. SECTION 5. The time extension for satisfying the requirements of the conditional approval for this final map shall expire when City offices close for regular business on March 5, 2015. If the subdivider has not satisfied the requirements in Section 3, herein, by the expiration deadline, the final map shall be considered disapproved. Disapproval does not deny any rights the subdivider may have under the Map Act to resubmit the final map for approval, or disapproval. PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council held on this 3rd day of February 2015, by the following vote: AYES: NOES: ABSENT: ABSTAIN: LINDA EVANS, Mayor City of La Quinta, California 44 Resolution No. 2015- Amended Tract Map 32742, Monterra Adopted: February 3, 2015 Page 3 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 45 46 ATTACHMENT 1 W V) TM 32742 MONTERRA 54TH AVENUE MavEcr srrE AIRPORT BLVO. 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Y�gy�y Gg"I (\sLy 'gzA' ,FZ'00l ALOO,SOAON �l O ja NI 3 Fl Fozo s pal = b, =� a-�+- mssl- J - -90' r B SO'S6 ,00'049 M ,£I,FOZO N 52 CITY OF LA QUINTA SUBDIVISION IMPROVEMENT AGREEMENT AMENDED TRACT MAP NO. 32742 ON -SITE IMPROVEMENTS THIS SUBDIVISION IMPROVEMENT AGREEMENT (the "Agreement") is made and entered into this day of 120 by and between La Quinta Housing 1, LLC, a Delaware limited liability company, hereinafter referred to as "Subdivider," and the City of La Quinta, a municipal corporation of the State of California, hereinafter referred to as "City." RECITALS: A. Subdivider has prepared and submitted to City for final approval and recordation a final map or Tract map (the "Map") of a unit of land in the City of La Quinta, County of Riverside, which unit of land is known as Amended Tract No. 32742 (the "Tract") pursuant to the provisions of Section 66410, et seq. of the California Government Code (the "Subdivision Map Act"). The Subdivision Map Act and City ordinances and regulations relating to the filing, approval and recordation of subdivision maps are sometimes collectively referred to in this Agreement as the "Subdivision Laws." B. A tentative map of the Tract has been approved subject to the Subdivision Laws and to the requirements and conditions contained in Planning Commission Resolution No. 2014-015 (the "Resolution of Approval"). The Resolution of Approval is on file in the office of the City Clerk and is incorporated into this Agreement by reference. C. Prior to approval of the Map, Subdivider is required to install or agree to install certain public and private improvements (the "Improvements"). D. The Improvements have not been installed and accepted at this time. E. It is therefore necessary that Subdivider and City enter into an agreement for the installation of the Improvements as provided in Section 66462 of the Subdivision Map Act. In consideration of approval of a final map for the Tract by the City Council, Subdivder desires to enter into this Agreement, whereby Subdivider promises to install and complete, at Subdivider's own expense, all the public improvement work required by City in connection with the proposed Tract. Subdivider has secured this Agreement by improvement security required by the Subdivision Laws and approved by the City. NOW, THEREFORE, it is agreed by and between the parties hereto as follows: 1. Improvement Plans. Prior to submittal of the Map for approval by the City Council, Subdivider shall furnish complete original improvement plans for the construction, installation and completion of the Improvements meeting the requirements of the City Engineer. The Improvement Plans for the Tract shall be maintained on file in the office of the City Engineer and shall be incorporated into this Agreement by reference. All references in this Agreement to the Improvement Plans shall include reference to any specifications for the Improvements as approved by the City Engineer. 2. Improvements. Subdivider shall construct the Improvements required to be constructed on the Improvement Plans or agreed to be constructed under the Resolution of Approval and this Agreement as more specifically described in Exhibit "A." attached hereto and expressly made a part hereof by this reference, and shall bear the full cost thereof. The methods, standards, specifications, sequence, and scheduling of construction shall be as approved by the City Engineer. 3. Improvement Security. Subdivder shall at all times guarantee Subdivider's performance of this Agreement by furnishing to City, and maintaining, good and sufficient security as required by the Subdivision Laws on forms and in the amounts approved by City for the purposes as follows: A. One class of security to be provided by Subdivider, hereinafter referred to as "performance security," shall assure the faithful performance of this Agreement including construction of the Improvements, payment of Subdivider's fair share of Improvements which have been or will be constructed by others ("Participatory Improvements"), and payment of plan check and permit 53 1 of 9 fees. The performance security shall also include good and sufficient security in the amount of one hundred percent (100%) of the estimated cost of setting subdivision monuments as stated hereafter in this Agreement ("Monumentation Security"). A second class of security to be provided by Subdivider, hereinafter referred to as "payment security," shall assure the payment of the cost of labor, equipment and materials supplied to construct the Improvements. A third class of security to be provided by Subdivider, hereinafter referred to as "warranty security," shall serve as a guarantee and warranty of the Improvements for a period of one year following the completion and acceptance of the Improvements. Subdivider shall furnish performance and payment security prior to and as a condition precedent to City Council approval of the Map. Subdivider shall provide warranty security after Improvements are complete and prior to acceptance of the Improvements by the City Council. Warranty security shall not be required for Monumentation or Participatory Improvements. However, the City may utilize Monumentation Security for performance of or payment for the work in accordance with the Subdivision Map Act. As part of the obligation secured by each of the performance security, payment security and warranty security, and in addition to the face amount of each such security, each such security shall include and assure the payment of costs and reasonable expenses and fees, including reasonable attorney's fees, incurred by City in successfully enforcing the obligations thereby secured. B. Improvement security shall conform with Section 66499 of the California Government Code and may be one or more of the following: 1) A cash deposit with City or a responsible escrow agent or trust company, at City's option. 2) Surety bonds, of the form specified in subsection 66499.2 of the California Government Code, issued by a surety or sureties listed in the U.S. Department of Treasury Circular 570 (latest version). 3) Certificates of deposit, in City's name, from one or more financial institutions subject to regulation by the state or federal government and having a financial quality rating of "A" or better and a commitment reliability rating of "R-2" or better on the Investment Data Exchange (of the Los Angeles County Treasurer's office). 4) Irrevocable letters of credit, in a form acceptable to and approved by the City Attorney, issued by one or more financial institutions meeting the requirements of Paragraph (3), pledging that the funds necessary to carry out the completion of the Improvements are on deposit, guaranteed for payment, and constitute a trust fund which is not subject to levy or attachment by any creditor of the depositor until released by City. Letters of credit shall guarantee that all or any portion of the funds available pursuant to the letters of credit will be paid upon the written demand of City and that such written demand need not present documentation of any type as a condition of payment, including proof of loss. The duration of any such letter of credit shall be for a period of not less than one year from the execution of the agreement with which it is provided and shall state, on its face, that the letter of credit will be automatically renewed until such time that City authorizes its expiration or until sixty (60) days after City receives notice from the financial institution of intent to allow expiration of the letter of credit. 5) A lien upon the subdivided property, if City finds that it would not be in the public interest to require the installation of the Improvements sooner than two (2) years after recordation of the final map or Tract map for which the Improvements are required. The lien shall provide a collateral value of three (3) times the estimated cost of the Improvements and shall include the power of sale of the real property, all buildings and improvements thereon, or that may be erected upon or made thereto, together with all hereditaments and appurtenances thereunto belonging, or in any wise appertaining, and the reservations, remainders, rents, issues, and profits thereof. The collateral value of the property shall be established at Subdivider's expense through an appraisal approved by City. 6) An instrument of credit from an agency of the state, federal or local government, when any agency of the state, federal, or local government provides at least twenty percent (20%) of the financing for the Improvements. 54 2 of 9 7) When Subdivider is a non-profit organization, security may be negotiable bonds, of the kind approved for securing deposits of public moneys with City or in favor of City, as specified in Section 16430 of the California Government Code, deposited, at City's option, with City or a responsible escrow agent or trust company. C. All securities shall be furnished in accordance with the provisions of Exhibit A. The amount of the performance security shall equal one hundred percent (100%) of the estimated cost of constructing the Improvements, including payment of plan check and permit fees, as estimated by the City Engineer or a duly authorized representative of the City Engineer. The amount of Payment security shall equal the amount of the amount of performance security, except as otherwise set forth in Exhibit A, and shall be furnished as a separate security. Warranty security shall equal Ten Percent (10%) of the amount of performance security except as otherwise set forth in Exhibit A. The securities required by this Agreement shall be kept on file with the City Clerk. The terms of the security documents specified in this Agreement are incorporated into this Agreement by this reference. If any security is replaced by another approved security, the replacement shall be filed with the City Clerk and, upon filing, shall be deemed to have been made a part of and incorporated into this Agreement. Upon filing of a replacement security with the City Clerk, the former security may be released. The City Engineer shall approve replacement of security. D. At the time of submittal of security, Subdivider shall pay to City administrative fees applicable to the form of security provided. Administrative fees shall apply to the subdivision (final map, Tract map or waiver of Tract map) rather than to individual security instruments. The fees shall be paid separately for each different form and/or source (surety or financial institution) of security initially submitted and for substitution of securities but shall not be required for submittal of warranty security if the warranty security is of the same form and from the same source as the performance security it replaces. Administrative fees for security shall be as follows: 1) For certificates of deposit, bonds and letters of credit as described in Paragraphs 2), 3) and 4) of SECTION 3.B., which require the establishment of evidence of the reliability of the surety or financial institution, the administrative fee shall be One Hundred Fifty Dollars ($150.00). 2) For liens on real property as described in Paragraph 5) of SECTION 3.B., for which City will prepare lien agreements and subordination agreements, administer valuation of the real property and administer the agreements over the life of the lien, all of which require legal assistance and financial advice, Subdivider shall pay to City an administration fee of One Half of One Percent (0.5%) of the estimated cost of the improvements secured but not less than Five Hundred Dollars ($500.00) nor more than Five Thousand Dollars ($5,000.00). 3) For other forms of security listed in Section 3 B, above, there will be no administrative fee. E. Participatory Improvements, if any, are identified in Exhibit A. Security for Participatory Improvements shall remain in place until the Participatory Improvements are constructed and actual costs are known and paid by Subdivider, or until Subdivider pays to City the estimated cost of the Participatory Improvements, and shall guarantee the reimbursement by Subdivider of Subdivider's share of the cost of the Participatory Improvements. Payment security and warranty security shall not be required for Participatory Improvements. Upon written demand from City, Subdivider shall deposit cash with City in lieu of or in replacement of security guaranteeing Participatory Improvements. If Subdivider fails to deposit said cash within 30 days of the date of the written demand from City, City may present a written demand to Subdivider's Surety for payment of said cash and Subdivider's Surety shall pay to City the lesser of: 1) the amount demanded, or 2) the amount of the security. F. Security shall not expire, be reduced or become wholly or partially invalid for any reason, including non-payment of premiums, modifications of this Agreement and/or expiration of the time for performance stated in this Agreement. G. Security shall be released in the following manner: 55 3 of 9 1) Performance security shall be released upon the final completion and acceptance or approval, by the City Council of the Improvements subject to the provisions of Section 10 of this Agreement. 2) The City Engineer may authorize partial reduction of performance security as work progresses, upon application by Subdivider. However, no such reduction shall be for an amount less than Ten Percent (10%) of the total performance security provided for the faithful performance of the act or work. In no event shall security be reduced below that required to guarantee the completion of the act or work or obligation secured, plus Ten Percent (10%). The City Engineer shall not allow more than two partial reductions of security furnished for any improvement agreement. 3) Participatory Improvement security shall be released upon payment by Subdivider of Subdivider's share of the cost or estimated cost of the Participatory Improvements. 4) If City receives no notice of recorded claims of lien, labor and materials security shall be released in full 90 days after final acceptance and/or approval by the City Council, of the Improvements. If City receives notice of any recorded lien, the provisions of the Subdivision Map Act shall apply. 5) No security given for the guarantee or warranty of work shall be released until the expiration of the warranty period and until any claims filed during the warranty period have been settled. As provided in paragraph 13 of this Agreement, the warranty period shall not commence until final acceptance of all the work and improvements by the City pursuant to Paragraph 10. Warranty security not utilized during the warranty period shall be released one year after final acceptance or approval by the City Council of all Improvements. However, if at the end of the one-year warranty period, there are one or more outstanding requests by City for performance of work or provision of materials under the terms of the warranty, warranty security shall be retained until the outstanding requests are satisfied or until Subdivider has made other arrangements satisfactory to the City Engineer. 6) City may retain from any security released an amount sufficient to cover costs and reasonable expenses and fees, including reasonable attorneys' fees. 4. Permits Required. Prior to commencing any phase of work, Subdivider shall obtain all permits required for that phase of work and pay all required fees. Work performed under a permit or permits shall comply with all provisions of the required permits. 5. Off -site Improvements. When the construction of one or more of the Improvements requires or necessitates the acquisition of real property not owned by Subdivider or City, Subdivider shall use its best efforts purchase such real property at a reasonable price. In the event that Subdivider is unsuccessful, despite its best efforts, to acquire such real property at a reasonable price, Subdivider may request in writing that City attempt to acquire such real property. City may, but is not required to, agree to attempt to acquire such real property on behalf of Subdivider. If City so agrees, City and Subdivider shall enter a separate written agreement in a form acceptable to the City Attorney. Said separate agreement shall provide that Subdivider advance to City One Hundred Fifty Percent (150%) of the appraised fair market value of the real property. Any unexpended portion of said advance shall be refunded to Subdivider. Any additional funds required for acquisition of the real property shall be paid by Subdivider to City upon the conveyance of said real property to Subdivider. In no event shall the failure of Subdivider or City to acquire such real property excuse, waive, or otherwise terminate Subdivider's obligation to construct the applicable improvement pursuant to this Agreement or the Conditions of Approval. 6. Completion of Improvements; Inspection. 6.1 Construction of Improvements. Subdivider shall begin construction of the Improvements within ninety (90) days and shall complete construction within twelve (12) months after the approval of this Agreement. Portions of the Improvements may be completed at a later date, as determined by the City Engineer or as set forth in Exhibit A. Failure by Subdivider to begin or complete construction of the Improvements within the specified time periods shall constitute cause for City, in its sole discretion and when it deems necessary, to declare Subdivider in default of this agreement, to revise 56 4 of 9 improvement security requirements as necessary to ensure completion of the improvements, and/or to require modifications in the standards or sequencing of the Improvements in response to changes in standards or conditions affecting or affected by the Improvements. Said failure shall not otherwise affect the validity of this agreement or Subdivider's obligations hereunder. 6.2 Inspection. Subdivider shall at all times maintain proper facilities and safe access for inspection of the public improvements by City and to the shops wherein any work is in preparation. Upon completion of the work, the Subdivider may request a final inspection by the City Engineer or the City Engineer's authorized representative. If the City Engineer or the designated representative determines that the work has been completed in accordance with this Agreement, then the City Engineer shall certify the completion of the public improvements to the City Council. No improvements shall be finally accepted unless all aspects of the work have been inspected and determined to have been completed in accordance with the Improvement Plans and City standards and accepted by the City as described in Paragraph 10 of this Agreement. Subdivider shall bear all costs of plan check, inspection and certification. 7. Force Majeure. In the event that Subdivider is unable to perform within the time limits herein due to strikes, act of God, or other events beyond Subdivider's control, the time limits for obligations affected by such events will be extended by the period of such events. 8. Time Extension. Subdivider may make application in writing to the City Council for an extension of time for completion of the Improvements. The City Council, in its sole and absolute discretion, may approve or deny the request or conditionally approve the extension with additions or revisions to the terms and conditions of this Agreement. As a condition of the time extension, Subdivider shall furnish securities, similar in form and substance to those required in SECTION 3 hereinabove, to cover the period of extension. The value of the securities shall be sufficient to ensure the performance of and payment for Improvements that remain incomplete at the time of the extension, and to provide warranty security on completed Improvements. 9. Survey Monuments. Before final approval of street improvements, Subdivider shall place survey monuments in accordance with the provisions of Sections 66495, et sec. of the Subdivision Map Act and of the La Quinta Municipal Code. Subdivider shall provide the City Engineer written proof that the monuments have been set, evidence of payment and receipt thereof by the engineer or surveyor setting the monuments, and intersection monument tie -outs for monuments set in public streets. 10. Final Acceptance of Improvements. At the completion of construction and prior to acceptance of the Improvements by City, Subdivider shall submit a request for final approval by City. The request shall be accompanied by any required certifications from Subdivider's engineers or surveyors, approval letters from other agencies having jurisdiction over and approval authority for improvements required by this Agreement or the Conditions of Approval, and any required construction quality documentation not previously submitted. Upon receipt of said request, the City Engineer or a duly -authorized representative will review the required documentation and will inspect the Improvements. If the Improvements are determined to be in accordance with applicable City standards and specifications, and as provided herein, obligations required by the Conditions set forth in the Resolution of Approval and this Agreement have been satisfied, and Subdivider has provided revised plans as required in Paragraph 12, hereinafter, the City Engineer shall recommend acceptance of the Improvements by the City Council. 11. Jury to Improvements. Until such time as the Improvements are accepted by City in accordance with Paragraph 10, Subdivider shall be responsible for and bear the risk of loss to any of the improvements constructed or installed. Until such time as all Improvements required by this Agreement are fully completed and accepted by City, Subdivider will be responsible for the care, maintenance of, and any damage to such improvements. City shall not, nor shall any officer or employee thereof, be liable or responsible for any accident, loss or damage, regardless of cause, happening or occurring to the work or improvements specified in this Agreement prior to the completion and acceptance of the work or improvements. All such risks shall be the responsibility of and are hereby assumed by Subdivider. 57 5 of 9 12. Revisions to Plans. When the Improvements have been inspected and approved by the City Engineer, Subdivider shall make any necessary revisions to the original plans held by City so the plans depict the actual Improvements constructed. When necessary revisions have been made, each separate sheet of the plans shall be clearly marked with the words "As -Built," "As -Constructed," or "Record Drawing," the marking shall be stamped by an engineer or surveyor, as appropriate for the improvements thereon, who is licensed to practice in California, and the plans shall be resubmitted to the City Engineer. 13. Improvement Warranty. Subdivider hereby guarantees the Improvements to City for a period of one (1) year, beginning on the date of final acceptance of the Improvements by the City Council, against any defective work or labor done, or defective materials furnished, and shall repair or replace such defective work or materials. If within the warranty period any work or improvement or part of any work or improvement done,furnished, installed, constructed or caused to be done, furnished, installed or constructed by Subdivider fails to fulfill any of the requirements of this Agreement or the improvement plans and specifications referred to herein, Subdivider shall without delay and without any cost to City, repair or replace or reconstruct any defective or otherwise unsatisfactory part or parts of the work or structure. Should Subdivider fail to act promptly or in accordance with this requirement, Subdivider hereby authorizes City, at City's sole option, to perform the work twenty (20) days after mailing written notice of default to Subdivider and to Subidivider's Surety, and agrees to pay the cost of such work by City. Should City determine that an urgency requires repairs or replacements to be made before Subdivider can be notified, City may, in its sole discretion, make the necessary repairs or replacement or perform the necessary work and Subdivider shall pay to City the cost of such repairs 14. Release of Security. City shall retain and release securities in accordance with the provisions of Section 3 of this agreement. Prior to the release of payment security, the City Engineer may require Subdivider to provide a title report or other evidence sufficient to show claims of lien, if any, that may affect the amount of payment security released. 15. City Right to Cure. If Subdivider fails to perform any obligation hereunder and such obligation has not been performed, or commenced and diligently pursued, within sixty (60) days after written notice of default from City, then City may perform the obligation, and Subdivider shall pay the entire cost of such performance by City including costs of suit and reasonable attorney's fees incurred by City in enforcing such obligation. In cases of emergency or compelling public interest, as determined by the City Engineer, the requirement for written notice of default and/or the passage of sixty (60) days shall be deemed waived and all other provisions of this Article shall remain in effect. 16. Jury to Public Improvements, Public Property or Public Utility Facilities. Subdivider shall replace or have replaced, or repair or have repaired, as the case may be, all public improvements, public utilities facilities and surveying or subdivision monuments which are destroyed or damaged as a result of any work performed under this Agreement. Subdivider shall bear the entire cost of replacement or repairs of any and all public or public utility property damaged or destroyed by reason of any work done under this Agreement, whether such property is owned by the United States or any agency thereof, or the State of California, or any agency or political subdivision thereof, or by City or any public or private utility corporation or by any combination of such owners. Any repair or replacement shall be to the satisfaction, and subject to the approval, of the City Engineer. 17. Indemnification. a. Neither City nor any and all of its officials, employees and agents ("Indemnified Parties") shall be liable for any injury to persons or property occasioned by reason of the acts or omissions of Subdivider, its agents or employees in the performance of this Agreement. Subdivider further agrees to protect and hold harmless Indemnified Parties form any and all claims, demands, causes of action, liability or loss of any sort, including, but not limited to, attorney fees and litigation expenses, because of, or arising out of, acts or omissions of Subdivider, its agents or employees in the performance of this Agreement, including all claims, demands, causes of action, liability, or loss because of, or arising out of, in whole or in part, the design of construction of the Improvements. This indemnification and agreement to hold harmless shall extend to injuries to persons and damages or taking of property resulting from the design or construction of said subdivision, and the public improvements as provided herein, and in addition, to adjacent property owners as a consequence of the diversion of waters from the design or construction of public drainage systems, streets and other public improvements. 58 6 of 9 b. Acceptance by City of the Improvements shall not constitute an assumption by City of any responsibility for any damage or taking covered by this paragraph. City shall not be responsible for the design or construction of the subdivision or the improvements pursuant to the approved Improvement Plans or map, regardless of any negligent action or inaction taken by City in approving the plans or map, unless the particular improvement design was specifically required by City over written objection by Subdivider submitted to the City Engineer before approval of the particular improvement design, which objection indicated that the particular improvement design was dangerous or defective and suggested an alternative safe and feasible design. Except as may be provided above, City shall not be liable for any negligence, nonfeasance, misfeasance or malfeasance in approving, reviewing, checking, or correcting any plans or specifications or in approving, reviewing or inspecting any work or construction. Nothing contained in this paragraph is intended to or shall be deemed to limit or waive any protections or immunities afforded by law to City or any and all of its officials, employees and agents ("Indemnified Parties"), by virtue of city's approval of the plan or design of the Improvements, including without limitation the protections and immunities afforded by Government Code Section 830.6. After acceptance of the improvements, Subdivider shall remain obligated to eliminate any defect in design or dangerous condition caused by the design or construction defect; however, Subdivider shall not be responsible for routine maintenance. Provisions of this paragraph shall remain in full force and effect for ten (10) years following the acceptance by City of the Improvements. It is the intent of this paragraph that Subdivider shall be responsible for all liability for design and construction of the Improvements installed or work done pursuant to this Agreement and that city shall not be liable for any negligence, nonfeasance, misfeasance or malfeasance in approving, reviewing, checking, or correcting any plans or specifications or in approving, reviewing or inspecting any work or construction. The Improvement Security shall not be required to cover the provisions of this paragraph. 18. No Modification of Conditions. This Agreement shall in no respect act to modify or amend any provision of the Conditions of Approval. In the event that any requirement or condition of this Agreement is inconsistent with or fails to include one or more provisions of the Conditions of Approval, which document(s) is (are) incorporated herein by reference, the provisions in the Conditions of Approval shall remain in effect and shall control. 19. Severability. In the event that a court of competent jurisdiction determines that any provision or provisions of this Agreement are unenforceable, all provisions not so held shall remain in full force and effect. 20. Subdivider No Accent of City. Neither Subdivider nor any of Subdivider's agents, employees, or contractors are or shall be considered to be agents of City in connection with the performance of Subdivider's obligations under this Agreement. 21. General Provisions. A. All notices pursuant to this Agreement shall be in writing and shall be personally delivered or sent by registered or certified mail, return receipt requested, to the parties at their respective addresses indicated hereon. Notices personally delivered shall be effective upon delivery. Notices mailed as provided herein and sent postage prepaid shall be effective upon the date of delivery or refusal indicated on the return receipt. Either party may change its address for notices hereunder by notice to the other given in the manner provided in this subparagraph. B. The terms, conditions, covenants, and agreements set forth herein shall apply to and bind the heirs, executors, administrators, assigns, and successors of the parties hereto. C. Neither party to this Agreement relies upon any warranty or representation not contained in this Agreement. D. This Agreement shall be governed by and interpreted with respect to the laws of the State of California. E. In the event of any dispute between the parties with respect to this Agreement, the prevailing party shall be entitled to prompt payment of its reasonable attorneys' fees from the non -prevailing party. 59 7 of 9 F. Any failure or delay by either party in asserting any of its rights and remedies as to any default shall not operate as a waiver of any default or of any such rights or remedies provided for hereunder. G. Time is of the essence in the performance of each and every provision of this Agreement. H. The Recitals to this Agreement are hereby incorporated into and expressly made a part of the terms of this Agreement. I. This Agreement constitutes the entire agreement of the parties with respect to the subject matter. All modifications, amendments, or waivers of the terms of this Agreement must be in writing and signed by the appropriate representatives of the parties. IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first written above. CITY: City of La Quinta 78-495 Calle Tampico La Quinta, CA 92253 760/777-7075 Frank J. Spevacek, City Manager Date ATTEST: Susan Maysels, City Clerk La Quinta Housing 1, LLC, a Delaware limited liability company 27285 Las Ramblas, Suite 230 Mission Viejo, CA 92691 949-348-8162 By: Woodbridge Pacific Group, LLC, a California limited liability company Its: Authorized Agent By: Steve Zabala Date Title: Senior Project Manager By: Date Title: Reviewed and Approved: Timothy R. Jonasson, P.E., City Engineer Date Approved as to Form: William H. Ihrke, City Attorney Date 60 8 of 9 Exhibit A SECURITY — AMENDED TRACT MAP NO. 32742 ON -SITE IMPROVEMENTS Improvements designated as "Participatory" have been or will be constructed by others. Security for Participatory Improvements shall remain in place indefinitely until called upon or released by City. Monumentation security shall guarantee performance of or payment for the work and shall be utilized or released as specified in Chapter 4, Article 9 of the Subdivision Map Act. As elements of the work are completed, Subdivider may request a maximum of two partial releases of performance security. Partial releases shall be for not less than ten percent (10%) of the total performance security for the Tract and shall not reduce total performance security below the amount necessary to complete the Improvements plus ten percent (10%) of the original amount. Partial releases of performance security will be evaluated and may be granted, in whole or in part, by the City Engineer. Requests for partial releases, setting forth in detail the amount of work completed and the value thereof, shall be made in writing to the City Engineer. Labor & materials security shall remain in place until 90 days after all required Tract improvements are complete and accepted by the City Council. Improvement Description Performance Labor & Materials Street Improvements $ 66,506 Signing and Striping $ 4,400 Sidewalk $ 20,280 Totals $ 91,186 Standard 10% Contingency $ 9,119 Total Construction Cost $ 100,305 Professional Fees, Design 10% $ 10,031 Professional Fees, Const 10% $ 10,031 Bond Amount $ 120,367 $ - 61 9of9 CITY OF LA QUINTA SUBDIVISION IMPROVEMENT AGREEMENT AMENDED TRACT MAP NO. 32742 OFF -SITE IMPROVEMENTS THIS SUBDIVISION IMPROVEMENT AGREEMENT (the "Agreement") is made and entered into this day of 120 by and between La Quinta Housing 1, LLC, a Delaware limited liability company, hereinafter referred to as "Subdivider," and the City of La Quinta, a municipal corporation of the State of California, hereinafter referred to as "City." RECITALS: A. Subdivider has prepared and submitted to City for final approval and recordation a final map or Tract map (the "Map") of a unit of land in the City of La Quinta, County of Riverside, which unit of land is known as Amended Tract No. 32742 (the "Tract") pursuant to the provisions of Section 66410, et seq. of the California Government Code (the "Subdivision Map Act"). The Subdivision Map Act and City ordinances and regulations relating to the filing, approval and recordation of subdivision maps are sometimes collectively referred to in this Agreement as the "Subdivision Laws." B. A tentative map of the Tract has been approved subject to the Subdivision Laws and to the requirements and conditions contained in Planning Commission Resolution No. 2014-015 (the "Resolution of Approval"). The Resolution of Approval is on file in the office of the City Clerk and is incorporated into this Agreement by reference. C. Prior to approval of the Map, Subdivider is required to install or agree to install certain public and private improvements (the "Improvements"). D. The Improvements have not been installed and accepted at this time. E. It is therefore necessary that Subdivider and City enter into an agreement for the installation of the Improvements as provided in Section 66462 of the Subdivision Map Act. In consideration of approval of a final map for the Tract by the City Council, Subdivder desires to enter into this Agreement, whereby Subdivider promises to install and complete, at Subdivider's own expense, all the public improvement work required by City in connection with the proposed Tract. Subdivider has secured this Agreement by improvement security required by the Subdivision Laws and approved by the City. NOW, THEREFORE, it is agreed by and between the parties hereto as follows: 1. Improvement Plans. Prior to submittal of the Map for approval by the City Council, Subdivider shall furnish complete original improvement plans for the construction, installation and completion of the Improvements meeting the requirements of the City Engineer. The Improvement Plans for the Tract shall be maintained on file in the office of the City Engineer and shall be incorporated into this Agreement by reference. All references in this Agreement to the Improvement Plans shall include reference to any specifications for the Improvements as approved by the City Engineer. 2. Improvements. Subdivider shall construct the Improvements required to be constructed on the Improvement Plans or agreed to be constructed under the Resolution of Approval and this Agreement as more specifically described in Exhibit "A." attached hereto and expressly made a part hereof by this reference, and shall bear the full cost thereof. The methods, standards, specifications, sequence, and scheduling of construction shall be as approved by the City Engineer. 3. Improvement Security. Subdivder shall at all times guarantee Subdivider's performance of this Agreement by furnishing to City, and maintaining, good and sufficient security as required by the Subdivision Laws on forms and in the amounts approved by City for the purposes as follows: A. One class of security to be provided by Subdivider, hereinafter referred to as "performance security," shall assure the faithful performance of this Agreement including construction of the Improvements, payment of Subdivider's fair share of Improvements which have been or will be constructed by others ("Participatory Improvements"), and payment of plan check and permit 62 1 of 9 fees. The performance security shall also include good and sufficient security in the amount of one hundred percent (100%) of the estimated cost of setting subdivision monuments as stated hereafter in this Agreement ("Monumentation Security"). A second class of security to be provided by Subdivider, hereinafter referred to as "payment security," shall assure the payment of the cost of labor, equipment and materials supplied to construct the Improvements. A third class of security to be provided by Subdivider, hereinafter referred to as "warranty security," shall serve as a guarantee and warranty of the Improvements for a period of one year following the completion and acceptance of the Improvements. Subdivider shall furnish performance and payment security prior to and as a condition precedent to City Council approval of the Map. Subdivider shall provide warranty security after Improvements are complete and prior to acceptance of the Improvements by the City Council. Warranty security shall not be required for Monumentation or Participatory Improvements. However, the City may utilize Monumentation Security for performance of or payment for the work in accordance with the Subdivision Map Act. As part of the obligation secured by each of the performance security, payment security and warranty security, and in addition to the face amount of each such security, each such security shall include and assure the payment of costs and reasonable expenses and fees, including reasonable attorney's fees, incurred by City in successfully enforcing the obligations thereby secured. B. Improvement security shall conform with Section 66499 of the California Government Code and may be one or more of the following: 1) A cash deposit with City or a responsible escrow agent or trust company, at City's option. 2) Surety bonds, of the form specified in subsection 66499.2 of the California Government Code, issued by a surety or sureties listed in the U.S. Department of Treasury Circular 570 (latest version). 3) Certificates of deposit, in City's name, from one or more financial institutions subject to regulation by the state or federal government and having a financial quality rating of "A" or better and a commitment reliability rating of "R-2" or better on the Investment Data Exchange (of the Los Angeles County Treasurer's office). 4) Irrevocable letters of credit, in a form acceptable to and approved by the City Attorney, issued by one or more financial institutions meeting the requirements of Paragraph (3), pledging that the funds necessary to carry out the completion of the Improvements are on deposit, guaranteed for payment, and constitute a trust fund which is not subject to levy or attachment by any creditor of the depositor until released by City. Letters of credit shall guarantee that all or any portion of the funds available pursuant to the letters of credit will be paid upon the written demand of City and that such written demand need not present documentation of any type as a condition of payment, including proof of loss. The duration of any such letter of credit shall be for a period of not less than one year from the execution of the agreement with which it is provided and shall state, on its face, that the letter of credit will be automatically renewed until such time that City authorizes its expiration or until sixty (60) days after City receives notice from the financial institution of intent to allow expiration of the letter of credit. 5) A lien upon the subdivided property, if City finds that it would not be in the public interest to require the installation of the Improvements sooner than two (2) years after recordation of the final map or Tract map for which the Improvements are required. The lien shall provide a collateral value of three (3) times the estimated cost of the Improvements and shall include the power of sale of the real property, all buildings and improvements thereon, or that may be erected upon or made thereto, together with all hereditaments and appurtenances thereunto belonging, or in any wise appertaining, and the reservations, remainders, rents, issues, and profits thereof. The collateral value of the property shall be established at Subdivider's expense through an appraisal approved by City. 6) An instrument of credit from an agency of the state, federal or local government, when any agency of the state, federal, or local government provides at least twenty percent (20%) of the financing for the Improvements. 63 2 of 9 7) When Subdivider is a non-profit organization, security may be negotiable bonds, of the kind approved for securing deposits of public moneys with City or in favor of City, as specified in Section 16430 of the California Government Code, deposited, at City's option, with City or a responsible escrow agent or trust company. C. All securities shall be furnished in accordance with the provisions of Exhibit A. The amount of the performance security shall equal one hundred percent (100%) of the estimated cost of constructing the Improvements, including payment of plan check and permit fees, as estimated by the City Engineer or a duly authorized representative of the City Engineer. The amount of Payment security shall equal the amount of the amount of performance security, except as otherwise set forth in Exhibit A, and shall be furnished as a separate security. Warranty security shall equal Ten Percent (10%) of the amount of performance security except as otherwise set forth in Exhibit A. The securities required by this Agreement shall be kept on file with the City Clerk. The terms of the security documents specified in this Agreement are incorporated into this Agreement by this reference. If any security is replaced by another approved security, the replacement shall be filed with the City Clerk and, upon filing, shall be deemed to have been made a part of and incorporated into this Agreement. Upon filing of a replacement security with the City Clerk, the former security may be released. The City Engineer shall approve replacement of security. D. At the time of submittal of security, Subdivider shall pay to City administrative fees applicable to the form of security provided. Administrative fees shall apply to the subdivision (final map, Tract map or waiver of Tract map) rather than to individual security instruments. The fees shall be paid separately for each different form and/or source (surety or financial institution) of security initially submitted and for substitution of securities but shall not be required for submittal of warranty security if the warranty security is of the same form and from the same source as the performance security it replaces. Administrative fees for security shall be as follows: 1) For certificates of deposit, bonds and letters of credit as described in Paragraphs 2), 3) and 4) of SECTION 3.B., which require the establishment of evidence of the reliability of the surety or financial institution, the administrative fee shall be One Hundred Fifty Dollars ($150.00). 2) For liens on real property as described in Paragraph 5) of SECTION 3.B., for which City will prepare lien agreements and subordination agreements, administer valuation of the real property and administer the agreements over the life of the lien, all of which require legal assistance and financial advice, Subdivider shall pay to City an administration fee of One Half of One Percent (0.5%) of the estimated cost of the improvements secured but not less than Five Hundred Dollars ($500.00) nor more than Five Thousand Dollars ($5,000.00). 3) For other forms of security listed in Section 3 B, above, there will be no administrative fee. E. Participatory Improvements, if any, are identified in Exhibit A. Security for Participatory Improvements shall remain in place until the Participatory Improvements are constructed and actual costs are known and paid by Subdivider, or until Subdivider pays to City the estimated cost of the Participatory Improvements, and shall guarantee the reimbursement by Subdivider of Subdivider's share of the cost of the Participatory Improvements. Payment security and warranty security shall not be required for Participatory Improvements. Upon written demand from City, Subdivider shall deposit cash with City in lieu of or in replacement of security guaranteeing Participatory Improvements. If Subdivider fails to deposit said cash within 30 days of the date of the written demand from City, City may present a written demand to Subdivider's Surety for payment of said cash and Subdivider's Surety shall pay to City the lesser of: 1) the amount demanded, or 2) the amount of the security. F. Security shall not expire, be reduced or become wholly or partially invalid for any reason, including non-payment of premiums, modifications of this Agreement and/or expiration of the time for performance stated in this Agreement. G. Security shall be released in the following manner: 64 3 of 9 1) Performance security shall be released upon the final completion and acceptance or approval, by the City Council of the Improvements subject to the provisions of Section 10 of this Agreement. 2) The City Engineer may authorize partial reduction of performance security as work progresses, upon application by Subdivider. However, no such reduction shall be for an amount less than Ten Percent (10%) of the total performance security provided for the faithful performance of the act or work. In no event shall security be reduced below that required to guarantee the completion of the act or work or obligation secured, plus Ten Percent (10%). The City Engineer shall not allow more than two partial reductions of security furnished for any improvement agreement. 3) Participatory Improvement security shall be released upon payment by Subdivider of Subdivider's share of the cost or estimated cost of the Participatory Improvements. 4) If City receives no notice of recorded claims of lien, labor and materials security shall be released in full 90 days after final acceptance and/or approval by the City Council, of the Improvements. If City receives notice of any recorded lien, the provisions of the Subdivision Map Act shall apply. 5) No security given for the guarantee or warranty of work shall be released until the expiration of the warranty period and until any claims filed during the warranty period have been settled. As provided in paragraph 13 of this Agreement, the warranty period shall not commence until final acceptance of all the work and improvements by the City pursuant to Paragraph 10. Warranty security not utilized during the warranty period shall be released one year after final acceptance or approval by the City Council of all Improvements. However, if at the end of the one-year warranty period, there are one or more outstanding requests by City for performance of work or provision of materials under the terms of the warranty, warranty security shall be retained until the outstanding requests are satisfied or until Subdivider has made other arrangements satisfactory to the City Engineer. 6) City may retain from any security released an amount sufficient to cover costs and reasonable expenses and fees, including reasonable attorneys' fees. 4. Permits Required. Prior to commencing any phase of work, Subdivider shall obtain all permits required for that phase of work and pay all required fees. Work performed under a permit or permits shall comply with all provisions of the required permits. 5. Off -site Improvements. When the construction of one or more of the Improvements requires or necessitates the acquisition of real property not owned by Subdivider or City, Subdivider shall use its best efforts purchase such real property at a reasonable price. In the event that Subdivider is unsuccessful, despite its best efforts, to acquire such real property at a reasonable price, Subdivider may request in writing that City attempt to acquire such real property. City may, but is not required to, agree to attempt to acquire such real property on behalf of Subdivider. If City so agrees, City and Subdivider shall enter a separate written agreement in a form acceptable to the City Attorney. Said separate agreement shall provide that Subdivider advance to City One Hundred Fifty Percent (150%) of the appraised fair market value of the real property. Any unexpended portion of said advance shall be refunded to Subdivider. Any additional funds required for acquisition of the real property shall be paid by Subdivider to City upon the conveyance of said real property to Subdivider. In no event shall the failure of Subdivider or City to acquire such real property excuse, waive, or otherwise terminate Subdivider's obligation to construct the applicable improvement pursuant to this Agreement or the Conditions of Approval. 6. Completion of Improvements; Inspection. 6.1 Construction of Improvements. Subdivider shall begin construction of the Improvements within ninety (90) days and shall complete construction within twelve (12) months after the approval of this Agreement. Portions of the Improvements may be completed at a later date, as determined by the City Engineer or as set forth in Exhibit A. Failure by Subdivider to begin or complete construction of the Improvements within the specified time periods shall constitute cause for City, in its sole discretion and when it deems necessary, to declare Subdivider in default of this agreement, to revise 65 4 of 9 improvement security requirements as necessary to ensure completion of the improvements, and/or to require modifications in the standards or sequencing of the Improvements in response to changes in standards or conditions affecting or affected by the Improvements. Said failure shall not otherwise affect the validity of this agreement or Subdivider's obligations hereunder. 6.2 Inspection. Subdivider shall at all times maintain proper facilities and safe access for inspection of the public improvements by City and to the shops wherein any work is in preparation. Upon completion of the work, the Subdivider may request a final inspection by the City Engineer or the City Engineer's authorized representative. If the City Engineer or the designated representative determines that the work has been completed in accordance with this Agreement, then the City Engineer shall certify the completion of the public improvements to the City Council. No improvements shall be finally accepted unless all aspects of the work have been inspected and determined to have been completed in accordance with the Improvement Plans and City standards and accepted by the City as described in Paragraph 10 of this Agreement. Subdivider shall bear all costs of plan check, inspection and certification. 7. Force Majeure. In the event that Subdivider is unable to perform within the time limits herein due to strikes, act of God, or other events beyond Subdivider's control, the time limits for obligations affected by such events will be extended by the period of such events. 8. Time Extension. Subdivider may make application in writing to the City Council for an extension of time for completion of the Improvements. The City Council, in its sole and absolute discretion, may approve or deny the request or conditionally approve the extension with additions or revisions to the terms and conditions of this Agreement. As a condition of the time extension, Subdivider shall furnish securities, similar in form and substance to those required in SECTION 3 hereinabove, to cover the period of extension. The value of the securities shall be sufficient to ensure the performance of and payment for Improvements that remain incomplete at the time of the extension, and to provide warranty security on completed Improvements. 9. Survey Monuments. Before final approval of street improvements, Subdivider shall place survey monuments in accordance with the provisions of Sections 66495, et sec. of the Subdivision Map Act and of the La Quinta Municipal Code. Subdivider shall provide the City Engineer written proof that the monuments have been set, evidence of payment and receipt thereof by the engineer or surveyor setting the monuments, and intersection monument tie -outs for monuments set in public streets. 10. Final Acceptance of Improvements. At the completion of construction and prior to acceptance of the Improvements by City, Subdivider shall submit a request for final approval by City. The request shall be accompanied by any required certifications from Subdivider's engineers or surveyors, approval letters from other agencies having jurisdiction over and approval authority for improvements required by this Agreement or the Conditions of Approval, and any required construction quality documentation not previously submitted. Upon receipt of said request, the City Engineer or a duly -authorized representative will review the required documentation and will inspect the Improvements. If the Improvements are determined to be in accordance with applicable City standards and specifications, and as provided herein, obligations required by the Conditions set forth in the Resolution of Approval and this Agreement have been satisfied, and Subdivider has provided revised plans as required in Paragraph 12, hereinafter, the City Engineer shall recommend acceptance of the Improvements by the City Council. 11. Jury to Improvements. Until such time as the Improvements are accepted by City in accordance with Paragraph 10, Subdivider shall be responsible for and bear the risk of loss to any of the improvements constructed or installed. Until such time as all Improvements required by this Agreement are fully completed and accepted by City, Subdivider will be responsible for the care, maintenance of, and any damage to such improvements. City shall not, nor shall any officer or employee thereof, be liable or responsible for any accident, loss or damage, regardless of cause, happening or occurring to the work or improvements specified in this Agreement prior to the completion and acceptance of the work or improvements. All such risks shall be the responsibility of and are hereby assumed by Subdivider. 66 5 of 9 12. Revisions to Plans. When the Improvements have been inspected and approved by the City Engineer, Subdivider shall make any necessary revisions to the original plans held by City so the plans depict the actual Improvements constructed. When necessary revisions have been made, each separate sheet of the plans shall be clearly marked with the words "As -Built," "As -Constructed," or "Record Drawing," the marking shall be stamped by an engineer or surveyor, as appropriate for the improvements thereon, who is licensed to practice in California, and the plans shall be resubmitted to the City Engineer. 13. Improvement Warranty. Subdivider hereby guarantees the Improvements to City for a period of one (1) year, beginning on the date of final acceptance of the Improvements by the City Council, against any defective work or labor done, or defective materials furnished, and shall repair or replace such defective work or materials. If within the warranty period any work or improvement or part of any work or improvement done,furnished, installed, constructed or caused to be done, furnished, installed or constructed by Subdivider fails to fulfill any of the requirements of this Agreement or the improvement plans and specifications referred to herein, Subdivider shall without delay and without any cost to City, repair or replace or reconstruct any defective or otherwise unsatisfactory part or parts of the work or structure. Should Subdivider fail to act promptly or in accordance with this requirement, Subdivider hereby authorizes City, at City's sole option, to perform the work twenty (20) days after mailing written notice of default to Subdivider and to Subidivider's Surety, and agrees to pay the cost of such work by City. Should City determine that an urgency requires repairs or replacements to be made before Subdivider can be notified, City may, in its sole discretion, make the necessary repairs or replacement or perform the necessary work and Subdivider shall pay to City the cost of such repairs 14. Release of Security. City shall retain and release securities in accordance with the provisions of Section 3 of this agreement. Prior to the release of payment security, the City Engineer may require Subdivider to provide a title report or other evidence sufficient to show claims of lien, if any, that may affect the amount of payment security released. 15. City Right to Cure. If Subdivider fails to perform any obligation hereunder and such obligation has not been performed, or commenced and diligently pursued, within sixty (60) days after written notice of default from City, then City may perform the obligation, and Subdivider shall pay the entire cost of such performance by City including costs of suit and reasonable attorney's fees incurred by City in enforcing such obligation. In cases of emergency or compelling public interest, as determined by the City Engineer, the requirement for written notice of default and/or the passage of sixty (60) days shall be deemed waived and all other provisions of this Article shall remain in effect. 16. Jury to Public Improvements, Public Property or Public Utility Facilities. Subdivider shall replace or have replaced, or repair or have repaired, as the case may be, all public improvements, public utilities facilities and surveying or subdivision monuments which are destroyed or damaged as a result of any work performed under this Agreement. Subdivider shall bear the entire cost of replacement or repairs of any and all public or public utility property damaged or destroyed by reason of any work done under this Agreement, whether such property is owned by the United States or any agency thereof, or the State of California, or any agency or political subdivision thereof, or by City or any public or private utility corporation or by any combination of such owners. Any repair or replacement shall be to the satisfaction, and subject to the approval, of the City Engineer. 17. Indemnification. a. Neither City nor any and all of its officials, employees and agents ("Indemnified Parties") shall be liable for any injury to persons or property occasioned by reason of the acts or omissions of Subdivider, its agents or employees in the performance of this Agreement. Subdivider further agrees to protect and hold harmless Indemnified Parties form any and all claims, demands, causes of action, liability or loss of any sort, including, but not limited to, attorney fees and litigation expenses, because of, or arising out of, acts or omissions of Subdivider, its agents or employees in the performance of this Agreement, including all claims, demands, causes of action, liability, or loss because of, or arising out of, in whole or in part, the design of construction of the Improvements. This indemnification and agreement to hold harmless shall extend to injuries to persons and damages or taking of property resulting from the design or construction of said subdivision, and the public improvements as provided herein, and in addition, to adjacent property owners as a consequence of the diversion of waters from the design or construction of public drainage systems, streets and other public improvements. 67 6 of 9 b. Acceptance by City of the Improvements shall not constitute an assumption by City of any responsibility for any damage or taking covered by this paragraph. City shall not be responsible for the design or construction of the subdivision or the improvements pursuant to the approved Improvement Plans or map, regardless of any negligent action or inaction taken by City in approving the plans or map, unless the particular improvement design was specifically required by City over written objection by Subdivider submitted to the City Engineer before approval of the particular improvement design, which objection indicated that the particular improvement design was dangerous or defective and suggested an alternative safe and feasible design. Except as may be provided above, City shall not be liable for any negligence, nonfeasance, misfeasance or malfeasance in approving, reviewing, checking, or correcting any plans or specifications or in approving, reviewing or inspecting any work or construction. Nothing contained in this paragraph is intended to or shall be deemed to limit or waive any protections or immunities afforded by law to City or any and all of its officials, employees and agents ("Indemnified Parties"), by virtue of city's approval of the plan or design of the Improvements, including without limitation the protections and immunities afforded by Government Code Section 830.6. After acceptance of the improvements, Subdivider shall remain obligated to eliminate any defect in design or dangerous condition caused by the design or construction defect; however, Subdivider shall not be responsible for routine maintenance. Provisions of this paragraph shall remain in full force and effect for ten (10) years following the acceptance by City of the Improvements. It is the intent of this paragraph that Subdivider shall be responsible for all liability for design and construction of the Improvements installed or work done pursuant to this Agreement and that city shall not be liable for any negligence, nonfeasance, misfeasance or malfeasance in approving, reviewing, checking, or correcting any plans or specifications or in approving, reviewing or inspecting any work or construction. The Improvement Security shall not be required to cover the provisions of this paragraph. 18. No Modification of Conditions. This Agreement shall in no respect act to modify or amend any provision of the Conditions of Approval. In the event that any requirement or condition of this Agreement is inconsistent with or fails to include one or more provisions of the Conditions of Approval, which document(s) is (are) incorporated herein by reference, the provisions in the Conditions of Approval shall remain in effect and shall control. 19. Severability. In the event that a court of competent jurisdiction determines that any provision or provisions of this Agreement are unenforceable, all provisions not so held shall remain in full force and effect. 20. Subdivider No Agent of City. Neither Subdivider nor any of Subdivider's agents, employees, or contractors are or shall be considered to be agents of City in connection with the performance of Subdivider's obligations under this Agreement. 21. General Provisions. A. All notices pursuant to this Agreement shall be in writing and shall be personally delivered or sent by registered or certified mail, return receipt requested, to the parties at their respective addresses indicated hereon. Notices personally delivered shall be effective upon delivery. Notices mailed as provided herein and sent postage prepaid shall be effective upon the date of delivery or refusal indicated on the return receipt. Either party may change its address for notices hereunder by notice to the other given in the manner provided in this subparagraph. B. The terms, conditions, covenants, and agreements set forth herein shall apply to and bind the heirs, executors, administrators, assigns, and successors of the parties hereto. C. Neither party to this Agreement relies upon any warranty or representation not contained in this Agreement. D. This Agreement shall be governed by and interpreted with respect to the laws of the State of California. E. In the event of any dispute between the parties with respect to this Agreement, the prevailing party shall be entitled to prompt payment of its reasonable attorneys' fees from the non -prevailing party. 68 7 of 9 F. Any failure or delay by either party in asserting any of its rights and remedies as to any default shall not operate as a waiver of any default or of any such rights or remedies provided for hereunder. G. Time is of the essence in the performance of each and every provision of this Agreement. H. The Recitals to this Agreement are hereby incorporated into and expressly made a part of the terms of this Agreement. I. This Agreement constitutes the entire agreement of the parties with respect to the subject matter. All modifications, amendments, or waivers of the terms of this Agreement must be in writing and signed by the appropriate representatives of the parties. IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first written above. CITY: City of La Quinta 78-495 Calle Tampico La Quinta, CA 92253 760/777-7075 Frank J. Spevacek, City Manager Date ATTEST: Susan Maysels, City Clerk La Quinta Housing 1, LLC, a Delaware limited liability company 27285 Las Ramblas, Suite 230 Mission Viejo, CA 92691 949-348-8162 By: Woodbridge Pacific Group, LLC, a California limited liability company Its: Authorized Agent By: Steve Zabala Date Title: Senior Project Manager By: Date Title: Reviewed and Approved: Timothy R. Jonasson, P.E., City Engineer Date Approved as to Form: William H. Ihrke, City Attorney Date 69 8 of 9 Exhibit A SECURITY — AMENDED TRACT MAP NO. 32742 OFF -SITE IMPROVEMENTS Improvements designated as "Participatory" have been or will be constructed by others. Security for Participatory Improvements shall remain in place indefinitely until called upon or released by City. Monumentation security shall guarantee performance of or payment for the work and shall be utilized or released as specified in Chapter 4, Article 9 of the Subdivision Map Act. As elements of the work are completed, Subdivider may request a maximum of two partial releases of performance security. Partial releases shall be for not less than ten percent (10%) of the total performance security for the Tract and shall not reduce total performance security below the amount necessary to complete the Improvements plus ten percent (10%) of the original amount. Partial releases of performance security will be evaluated and may be granted, in whole or in part, by the City Engineer. Requests for partial releases, setting forth in detail the amount of work completed and the value thereof, shall be made in writing to the City Engineer. Labor & materials security shall remain in place until 90 days after all required Tract improvements are complete and accepted by the City Council. Improvement Description Signage Totals Standard 10% Contingency Total Construction Cost Professional Fees, Design 10% Professional Fees, Const 10% Bond Amount Performance Labor & Materials $ 2,800 $ 2,800 $ 2,800 $ 2,800 $ 280 $ 280 $ 3,080 $ 3,080 $ 308 $ 308 $ 308 $ 308 $ 3,696 $ 3,696 70 9 of 9 T-df 4 4Qxkrw CITY / SA / HA / FA MEETING DATE: February 3, 2015 AGENDA CATEGORY: BUSINESS SESSION: ITEM TITLE: AUTHORIZE OVERNIGHT TRAVEL FOR TRAFFIC SIGNAL TECHNICIAN TO ATTEND TRAINING CONSENT CALENDAR: IN GLENDALE, ARIZONA ON MARCH 11 AND 12, STUDY SESSION: 2015 PUBLIC HEARING: RECOMMENDED ACTION: Authorize overnight travel for the Traffic Signal Technician to attend Traffic Signal Technician Level I training and certification to be held March 11 and 12, 2015 in Glendale, Arizona. EXECUTIVE SUMMARY: • The City's Traffic Signal Technician has an opportunity to learn to program, troubleshoot and monitor traffic signal systems to keep them operating safely and efficiently. • Traffic Signal Level I training and certification, is being offered by the International Municipal Signal Association, in Glendale, Arizona, and provides training needed to both support and improve the performance of La Quinta's traffic signals. • Staff recommends approval of this training in order for the Traffic Signal Technician to achieve Level 1 certification. FISCAL IMPACT: The estimated total cost for this training is $1,061 . Funds are available in the Fiscal Year 2014/2015 budget (Travel, Training and Meetings). BACKGROUND/ANALYSIS: The City operates and maintains 54 traffic signals located throughout the City which, in addition to routine maintenance, require periodic upgrades, repairs, and 71 adjustments so they perform at an optimal level. In coordination with the City's Traffic Engineer, the Traffic Signal Technician performs this work. Traffic signal systems are complex computer -based devices. Traffic Signal Level I training and certification, offered by the International Municipal Signal Association, will give the technician the extensive "hands on" training to improve signal phasing and coordination and to maintain maximum performance of La Quinta's traffic signals. The certification this class provides is a requirement of the Traffic Signal Technician's probation. While this class will be held in Ontario, California in six months, staff recommends the completion of this requirement as soon as possible so that staff may maintain high performing signal operations. Further, there would not be a significant cost reduction associated with attending the Ontario session. ALTERNATIVES: As this training is imperative to traffic signal safety and time is of the essence, staff does not recommend an alternative. Report prepared by: Ed Wimmer, P.E., Principal Engineer Report approved for submission by: Timothy R. Jonasson, P.E. Public Works Director/City Engineer 72 GF�r OF AGENDA CATEGORY: CITY / SA/ HA/ FA MEETING DATE: February 3, 2015 ITEM TITLE: DENIAL OF CLAIM FOR DAMAGES FILED BUSINESS SESSION: BY WILLIAM WALKER; DATE OF LOSS — SEPTEMBER CONSENT CALENDAR: 8, 2014 STUDY SESSION: PUBLIC HEARING: RECOMMENDED ACTION: Deny the claim for damages of William Walker in its entirety. EXECUTIVE SUMMARY: • A claim was filed by William Walker with a reported date of loss of September 8, 2014. • It was forwarded to Carl Warren & Company ("CW"), the City's claims administrator. • CW reviewed the claim and recommends denial. FISCAL IMPACT: Stated damages are approximately $8,000. BACKGROUND/ANALYSIS: The claimant alleges the City failed to properly maintain the storm drain system, which caused floodwaters to back up into the street, onto his property, and into his home causing damage. CW recommends denying the claim as the floodwaters were due to a 700-year storm, which overwhelmed the existing storm drain system by washing debris into the storm drain, causing a blockage. ALTERNATIVES: As CW is relied on to perform an accurate and thorough preliminary assessment of the claim from a liability standpoint and has recommended rejection of this claim, staff does not recommend an alternative action. Report prepared by: Terry Deeringer, Human Resources/Risk Manager Report approved for submission by: Frank J. Spevacek, City Manager 73 74 T11df 4 .fw4" AGENDA CATEGORY: CITY / SA / HA / FA MEETING DATE: February 3, 2015 ITEM TITLE: AUTHORIZE OVERNIGHT TRAVEL FOR BUSINESS SESSION: FOUR MEMBERS OF THE PLANNING COMMISSION CONSENT CALENDAR: AND THE COMMUNITY DEVELOPMENT DIRECTOR TO ATTEND THE ANNUAL PLANNING COMMISSIONERS STUDY SESSION: ACADEMY IN NEWPORT BEACH, CALIFORNIA — MARCH 4-6, 2015 PUBLIC HEARING: RECOMMENDED ACTION: Authorize overnight travel for four members of the Planning Commission and the Community Development Director to attend the League of California Cities Annual Planning Commissioners Academy held in Newport Beach, California, March 4-6, 2015. EXECUTIVE SUMMARY: • The League of California Cities facilitates an Annual Planning Commissioners Academy (Academy). The Academy is tailored to assist planning commissioners, planning directors, planning staff, and other interested officials, by offering sessions on major planning and land -use issues facing cities. • The Academy offers a fundamental/basic track for new commissioners, as well as topics for seasoned professionals and networking opportunities are provided to attendees to share experiences and knowledge. • Typically, the Academy rotates between northern and southern California cities and will be held in Newport Beach this year, which will reduce the expense to attend this event. • Commissioners Wright, Blum, Bettencourt and Wilkinson are planning to attend this years Academy. FISCAL IMPACT: Estimated expenses are $4,625, which includes registration, lodging and parking. Funds are available in the Planning Division's Travel, Training and Meetings Account. 75 BACKGROUND/ANALYSIS: The Academy is a three-day event focusing on major planning and land -use issues affecting local governments. Education sessions and forums will include topics such as: • Essential planning tools • Best planning practices • Streamlining government policies and operations • Basic topics that a planning commissioner needs to know when reviewing planning documents and land use cases • Making findings to support decisions • Conditions of approval • Effective use of design guidelines and design standards • Panel discussions on marijuana dispensaries, sober living facilities and massage establishments ALTERNATIVES: The Council may elect to not authorize this travel and continuing education opportunity. However, as Council has determined that continuing education is important for commission and board members, staff is not recommending an alternative. Report prepared by: Les Johnson, Community Development Director Report approved for submission by: Frank J. Spevacek, City Manager 76 u�it,�cv of CITY / SA / HA / FA MEETING DATE: February 3, 2015 ITEM TITLE: RECEIVE AND FILE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014 RECOMMENDED ACTION: AGENDA CATEGORY: BUSINESS SESSION: 1 CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: Receive and file the Comprehensive Annual Financial Report for the year ended June 30, 2014. EXECUTIVE SUMMARY: California cities are required to obtain an annual audit of their financial statements by an independent auditor at the close of each fiscal year. The annual audit produces the Comprehensive Annual Financial Report (CAFR), along with the independent auditors' report on internal control that summarizes the auditor's evaluation of the City's internal controls. The resulting CAFR and the auditor's management letter are attachments to this report (Attachments 1 and 2, respectively). The independent auditors rendered known as a clean or "unqualified" conclusion. FISCAL IMPACT: None. BACKGROUND/ANALYSIS: an "unmodified" opinion, commonly opinion; this is the most favorable At the end of each fiscal year, the City's financial records are audited by an independent audit firm pursuant to California law. The results of the annual audit, including City background information, City statistical data, and detailed financial 77 reports, are compiled and presented in the CAFR document. Additionally, a letter addressed to the City Council accompanies the CAFR, which presents the independent auditor's report on internal control. The intent of the report on internal control is to identify discrepancies regarding internal financial management controls and financial management practices. Comprehensive Annual Financial Report The CAFR document contains a myriad of comprehensive information pertaining to all aspects of the City's finances, which includes financial statements for all City funds (including general, special revenue, housing, capital project, internal service, and other fund types). The CAFR also contains information regarding the City's accounting methods and procedures, and the results of the independent audit. The report presents financial information both by major fund type and in a comprehensive manner; thus, the information contained in the report can be somewhat complex to interpret. That being said, at the close of Fiscal Year 2013/2014, the City's overall financial position improved from previous years: • The assets exceeded liabilities at the close of the most recent fiscal year by $665,190,000 (net position). Of this amount, $83,907,000 (unre- stricted net position) may be used to meet the government's ongoing obligations to citizens and creditors. Approximately $527,615,000 or 79 percent was invested in capital assets and is not available to meet ongoing obligations. • As of the close of the current fiscal year, governmental funds reported combined ending fund balances of $101,128,000, an increase of $2,375,000 in comparison with the prior year. The primary reason for this increase is due to the one-time distribution of property tax from the Redevelopment Property Tax Trust Fund. • At the end of the current fiscal year, the unassigned General Fund Balance (reserves) comprised $10,700,000 of the total $91,634,000 General Fund Balance or 12 percent of the total Fund Balance (reserves) and 31 percent of total General Fund budgeted expenditures. Audit Opinion The independent auditor's report is located at the front of the financial section of the report. Lance Soll & Lunghard LLP Certified Public Accountants have issued an "unmodified" opinion on the City's financial statements for the year ended June 30, 2014, which is the most favorable conclusion. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation. The independent auditor concluded based on the audit that there was a reasonable 78 basis for rendering an unqualified opinion that the City's financial statements for the fiscal year ended June 30, 2014 are fairly presented in conformity with generally accepted accounting practices. Mr. Bryan Gruber, CPA and Audit Partner of Lance Soll & Lunghard, LLP, will be attending the February 3, 2015 Council meeting to answer any questions regarding the CAFR. Independent Auditors' Report on Internal Control As a part of the audit process, the City's independent auditors consider the City's internal control over financial reporting, with the intent of identifying potential areas of concern. This year, the auditors had a number of concerns with items resulting from the turnover in Finance Department staff and delays due to the both the conversion of financial systems and chart of accounts. The issues are discussed in the report along with management's responses. Management agrees entirely with the auditor's recommendations. Finance staffing has stabilized with a new Finance Director as well as temporary accounting staff on board. In the past, Finance staff has relied on the auditors for assistance in performing tasks that should be completed by the Finance Department. The Governmental Accounting Standards Board guidelines stress that auditors, in order to maintain independence, should be involved in the actual completion of Finance Department tasks as little as possible. Accordingly, the Finance Department will be bringing forth a staffing reorganization plan to address these issues. Additionally, most of the issues resulting from the conversion have been resolved, with the exception of implementing the budget and purchasing modules. Training of Finance Department staff in both use of the new system and accounting policies and procedures is a top priority for new Finance Department management. ALTERNATIVES: There are no alternatives to the recommended action. Report prepared by: Rita Conrad, Finance Director Report approved for submission by: Frank J. Spevacek, City Manager Attachments: 1. CAFR 2. Independent Auditor's Report on Internal Control 79 80 ATTACHMENT 1 CITY OF LA QUINTA, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2014 r:1 CITY OF LA QUINTA, CALIFORNIA COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2014 Prepared By FINANCE DEPARTMENT Rm THIS PAGE INTENTIONALLY LEFT BLANK 83 CITY OF LA QUINTA COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS INTRODUCTORY SECTION Letterof Transmittal.......................................................................................................... List of Principal Officials.................................................................................................... OrganizationalChart......................................................................................................... Certificate of Achievement for Excellence in Financial Reporting (GFOA)....................... FINANCIAL SECTION Independent Auditors' Report........................................................................................... Management's Discussion and Analysis........................................................................... Basic Financial Statements: Government -Wide Financial Statements: Statement of Net Position........................................................................................... Statementof Activities................................................................................................ Fund Financial Statements: Balance Sheet — Governmental Funds...................................................................... Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position................................................................................. Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental Funds............................................................................... Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities... Statement of Net Position — Proprietary Funds.......................................................... Statement of Revenues, Expenses and Changes in Fund Net Position — ProprietaryFunds....................................................................................................... Statement of Cash Flows — Proprietary Funds........................................................... Statement of Fiduciary Net Position - Fiduciary Funds .............................................. Page .. I vi vu viii .1 .5 .30 .31 .33 84 CITY OF LA QUINTA COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS FINANCIAL SECTION (CONTINUED) Page Number Statement of Changes in Fiduciary Net Position - Fiduciary Funds...............................................34 Notes to Financial Statements..............................................................................................................35 REQUIRED SUPPLEMENTARY INFORMATION Notes to Required Supplementary Information..............................................................................74 Budgetary Comparison Schedule by Department — General Fund................................................75 Budgetary Comparison Schedules — Major Special Revenue Funds HousingAuthority PA No. 1.....................................................................................................76 HousingAuthority PA No. 2.....................................................................................................77 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Combining Balance Sheet - Non -Major Governmental Funds.......................................................80 Combining Statement of Revenues, Expenditures and Changes in Fund Balance - Non -Major Governmental Funds.......................................................................88 Budgetary Comparison Schedules — Special Revenue Funds StateGas Tax.........................................................................................................................95 Library......................................................................................................................................96 FederalAssistance...................................................................................................................97 SLEBG.....................................................................................................................................98 Lightingand Landscaping........................................................................................................99 Quimby...................................................................................................................................100 PublicSafety..........................................................................................................................101 ArtIn Public Places................................................................................................................102 SouthCoast Air Quality..........................................................................................................103 AB939...................................................................................................................................104 LawEnforcement...................................................................................................................105 JusticeAssistance Grant........................................................................................................106 MeasureA..............................................................................................................................107 Budgetary Comparison Schedules — Capital Projects Funds CapitalImprovement..............................................................................................................108 CivicCenter............................................................................................................................109 Infrastructure..........................................................................................................................110 Transportation........................................................................................................................111 Parksand Recreation.............................................................................................................112 LibraryDevelopment..............................................................................................................113 CommunityCenter.................................................................................................................114 StreetFacility..........................................................................................................................115 85 CITY OF LA QUINTA COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS Page COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES (CONTINUED) ParkFacility............................................................................................................................116 FireFacility.............................................................................................................................117 Budgetary Comparison Schedules — Debt Service Funds FinancingAuthority................................................................................................................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 NetPosition by Component..........................................................................................................128 Changesin Net Position...............................................................................................................130 Changes in Net Position — Governmental Activities.....................................................................132 Changes in Net Position — Business -type Activities.....................................................................135 Fund Balances of Governmental Funds.......................................................................................136 Changes in Fund Balances of Governmental Funds....................................................................138 Assessed Value and Estimated Actual Value of Taxable Property..............................................141 Direct and Overlapping Property Tax Rates.................................................................................142 PrincipalProperty Taxpayers.......................................................................................................144 Property Tax Levies and Collections............................................................................................145 Ratios of Outstanding Debt by Type.............................................................................................146 Ratio of General Bonded Debt Outstanding.................................................................................148 Directand Overlapping Debt........................................................................................................149 Legal Debt Margin Information.....................................................................................................150 Pledged -Revenue Coverage........................................................................................................152 Demographic and Economic Statistics.........................................................................................153 86 CITY OF LA QUINTA COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS STATISTICAL SECTION (CONTINUED) Page NiimhPr PrincipalEmployers......................................................................................................................154 Full-time City Employees..............................................................................................................155 OperatingIndicators.....................................................................................................................156 Capital Asset Statistics.................................................................................................................157 Schedule of Insurance in Force....................................................................................................158 87 �rCI er o r• �t� January 28, 2015 To the Citizens of the City of La Quinta, the Honorable Mayor and Members of the City Council am pleased to present you with the City of La Quinta Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2014. This transmittal letter provides a non -technical summary of the City's finances, services, achievements and economic outlook. A more detailed discussion of the City's finances can be found in Management's Discussion and Analysis section (MD&A) that immediately follows the independent auditor's report. The MD&A provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it. Ensuring the financial integrity of our public institutions is crucial to maintain the public's trust. Responsibility for the accuracy of the data and the completeness on fairness of the presentation, including all disclosures, rest with the City of La Quinta. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to fairly present the financial position and results of operations of the various funds of the City. All disclosures necessary to enable the reader to gain an understanding to the City's financial activities have been included. The Comprehensive Annual Financial Report was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The City's financial reporting is based upon all Governmental Accounting Standards Board (GASB) pronouncements. Government Code Section 26909 (a) requires that the City, as a local agency of the County, contract with a certified public accountant to perform an annual audit of the accounts and records of the City and that the audit conform to generally accepted auditing standards. Further, Government Code Section 26909 (b) states that an audit report shall be filed with the State Controller and with the County Auditor of the County in which the district is located within 12 months of the end of the fiscal year. In addition, City Ordinance 2.12.040 requires an annual audit be performed by a certified public accountant. This report is published to fulfill these requirements for the fiscal year ended June 30, 2014. 78-495 Calle Tampico I La Quinta I California 92253 1 760.777.7000 1 www.La-Quinta.org 88 Management assumes full responsibility for the completeness and reliability of the information contained in this report, based upon a comprehensive framework of internal control that has been established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free of any material misstatements. The independent auditor's report is located at the front of the financial section of this report. Lance Soll & Lunghard LLP Certified Public Accountants have issued an unmodified ("clean") opinion on the City of La Quinta's financial statements for the year ended June 30, 2014. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation. The independent auditor concluded based on the audit that there was a reasonable basis for rendering an unmodified opinion that the City of La Quinta's financial statements for the fiscal year ended June 30, 2014 are fairly presented in conformity with GAAP. This is the most favorable conclusion and commonly known as a "clean" opinion. Profile of the Government The City of La Quinta is located 120 miles east of Los Angeles in the eastern portion of Riverside County known as the Coachella Valley. The City motto is "The Gem of the Desert." The City is governed by a five - member City Council under the Council/Manager form of government. The Mayor is directly elected by the citizens. The Mayor serves a two-year term and the four Council Members serve four-year terms, with two Council Members elected every two years. The Mayor and four Council Members are elected at large. The City was originally incorporated in 1982 as a general law City and it became a charter City in November 1996. The Council appoints the City Manager, who in turn appoints the heads of the various departments. The City of La Quinta provides a range of services, which include construction and maintenance of streets and other infrastructure; community development and planning; construction and code compliance; various recreational and cultural activities; and general municipal services. Services are also provided to the City and its citizens by contract and by the direct services of other government agencies and organizations. These services include police and fire protection, library services, visitor and tourist information, city promotion through the La Quinta Chamber of Commerce, water and sewer service, electricity service, refuse collection, public transit, and cable television service. The City of La Quinta is also financially accountable for a legally separate Successor Agency for the former Redevelopment Agency, a Financing 01 Authority, and a Housing Authority. Additional information on these legally separate entities can be found in the notes to the financial statements. Pursuant to City Ordinance 2.08.060 and 2.12.030, the City Manager and Finance Director are responsible for the preparation of the annual budget for City Council consideration prior to the start of the fiscal year. The annual budget serves as the foundation for the City of La Quinta's financial planning and control. The budget is prepared by fund, function, department, and line item. Department heads may transfer line item resources within a division with the approval of the City Manager. Transfers between divisions and departments also need approval from the City Manager. Local Economy The City of La Quinta comprises an area of approximately 32 square miles and, as of January 1, 2014 has a permanent population of 39,032 according to census data provided by the California Department of Finance. In addition to permanent residents, approximately 18,000 seasonal residents make La Quinta their home for three to six months each year. According to the State of California Employment Development Department (EDD), as of December 2014, the unemployment rate for the City of La Quinta was 3.8%, down from the annual average of 5.3% in 2013. This rate is significantly lower than the Riverside County unemployment rate of 7.4% and the statewide unemployment rate of 6.7%. Major employers include the La Quinta Resort and Club, Desert Sands Unified School District, Wal-Mart Super Center, Costco, Home Depot, Rancho La Quinta, Lowe's Home Improvement and Imperial Irrigation District. Home to the nationally acclaimed Arnold Palmer Classic Course at SilverRock Resort, La Quinta is a blend of beauty, charm, and opportunity. La Quinta's history is rich and its story a fascinating tale of success. Named by the Robb Report as the "Best Place to Live for Golf," La Quinta is home to over 20 exceptional golf courses including the famous PGA West. The historic La Quinta Resort and Club is the largest resort in the Coachella Valley and is complemented by other recently opened hospitality venues. The City embraces art and culture, offering the La Quinta Arts Festival and a variety of beautiful public art pieces. The bustling Highway 1 1 1 corridor and enchanting Old Town Village feature the best of shopping, dining and personal services. Long-term Financial Planning The City of La Quinta is committed to sound financial governance. The City has a long history of providing a superior level of public safety services, life enrichment opportunities, and a quality environment to its residents, businesses and visitors. The City Council adopted a conservative budget for fiscal year 2014-2015 based on the current 90 economic conditions. The budget is balanced; all current expenditures are supported by current revenues. In June of 2014, the City Council approved a total of $14,244,766 in funding for various capital improvement projects for the fiscal year of 2014-2015 including a General Fund contribution of $1 million for the pavement management program. Other projects include traffic signals, sidewalk repairs and construction, accessibility improvements, and storm drain improvements. La Quinta has cultivated a sound foundation of general fund revenues including sales tax, transient occupancy tax, and property tax. Due to the timing of the City of La Quinta's incorporation in 1982 (after the passage of Proposition 13, the landmark property tax reform legislation enacted in 1978) the City receives a smaller share of property tax than cities incorporated prior to 1978; therefore the City relies heavily on sales tax and transient occupancy tax. The commitment to maintain the existing quality of life expectations includes addressing the concern that La Quinta's economic base cannot keep pace with escalating public safety costs and infrastructure needs. The elimination of redevelopment and the ever increasing competition the City faces from other markets and tourism venues, both state and national, further drives this concern. Considering measures to strengthen the City's economic base and/or incorporate new revenues is key to maintaining the City's excellent quality of municipal services. The Future In November of 2014, the City Council approved the SilverRock Development Program. The projected value of the Development Program is $420 million. The development would generate approximately $55.2 million in City tax ($48.0 million) and City fee ($7.2 million) revenue over a 15- year period. However, given the need to build infrastructure and a permanent clubhouse (which the City was once going to do when the Redevelopment Agency existed), the City would invest up to $27.0 million in redevelopment agency bond proceeds and transient occupancy tax revenue over a 1 5-year period. The Development Program includes the following: a 140-room 5-star quality luxury hotel and spa (170,000 square feet in total), for -sale, luxury - branded, single-family detached residences; a 200-room, 4-star quality Lifestyle Hotel, a reconfigured Arnold Palmer golf course; a conference center, and a mixed use retail and residential village. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of La Quinta for its comprehensive annual Iv 91 financial report (CAFR) for the fiscal year ended June 30, 2013. This was the seventeenth consecutive year that the City has received this prestigious award. In order to be awarded a Certificate of Achievement, the government had to publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. The preparation of this report would not have been possible without the efficient and dedicated service of the finance department staff. Credit also must be given to the Mayor and City Council for their support in maintaining the highest standards of professionalism in the management of the City of La Quinta's finances. Respectfully submitted Rita Conrad Finance Director v 92 City of La Quinta Directory of Officials June 30, 2014 CITY COUNCIL Don Adolph, Mayor Lee Osborne, Mayor Pro Tern Linda Evans, Council Member Kristy Franklin, Council Member Terry Henderson, Council Member ADMINISTRATION Frank J. Spevacek, City Manager Rita Conrad, Finance Director Edie Hylton, Community Services Director Kathy Jenson, City Attorney Les Johnson, Community Dev. Director Tim Jonasson, Public Works Director/City Engineer Susan Maysels, City Clerk vi 93 s 95 LSL• CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT To the Honorable Mayor and Members of the City Council City of La Quinta, California Report on Financial Statements • David E. Hale, CPA, CFP • Donald G. Slater, CPA • Richard K. Kikuchi, CPA • Susan F. Matz, CPA • Bryan S. Gruber, CPA • Deborah A. Harper, CPA • Gary A. Cates, CPA • Michael D. Mangold, CPA • David S. Myers, CPA We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California, (the City) as of and for the year ended June 30, 2014, 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. Auditor's 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. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California, as of June 30, 2014, 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. Lance, Soil & Lunghard, LLP 203 North Brea Boulevard Suite 203 . Brea, CA 92821 TEL 714.672,0022 Fax 714.672.0331 www.lslcpas.com Orange County Temecula Valley Silicon Valley 96 LSL 0 CERTIFIED PUBLIC IICCUUNTAXEB w oaNtMH. a rsl, CP.Y viLmure, peeler 8, boucher To the Honorable Mayor and Members of the City Council City of La Quinta, California Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, and the budgetary comparison information for the General Fund, Housing Authority PA No. 1, and Housing Authority PA No. 2 as listed in the table of contents 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 nonmajor fund financial 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 nonmajor fund financial statements and schedules are the responsibility of management and were derived from and relate 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 nonmajor fund financial 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. 2 97 ••• LSE.: CERTIFIED PUBLIC ACCOUNTANTS A- OT I CPAs viLmu re, peeler $, boucher To the Honorable Mayor and Members of the City Council City of La Quinta, California Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 26, 2015 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. T Brea, California January 26, 2015 3 98 THIS PAGE INTENTIONALLY LEFT BLANK Management's Discussion and Analysis As management of the City of La Quinta, we offer readers of the City of La Quinta's financial statements this narrative, overview and analysis of the financial activities for the fiscal year ended June 30, 2014. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in an earlier section of this report. All amounts, unless otherwise indicated, are rounded to the nearest thousands of dollars. Financial Highlights The assets of the City of La Quinta exceeded its liabilities at the close of the most recent fiscal year by $701,871,000 (net position). Of this amount, $79,232,000 (unrestricted net position) may be used to meet the government's ongoing obligations to citizens and creditors. Approximately $568,969,000 or 81 percent was invested in capital assets and is not available to meet ongoing obligations. • The governmental activities total net position increased by $2,511,000 and the Business -Type total net position decreased by $311,000 which is attributable to the SilverRock Golf Course. • As of the close of the current fiscal year, the City of La Quinta's governmental funds reported combined ending fund balances of $101,128,000, an increase of $2,375,000 in comparison with the prior year. The primary reason for this increase is due to the one-time distribution of property tax from the Redevelopment Property Tax Trust Fund (RPTTF). • At the end of the current fiscal year, the unassigned General Fund Balance comprised $10,700,000 of the total $91,634,000 General Fund Balance or 12 percent of the total Fund Balance and 31 percent of total General Fund budgeted expenditures • The total governmental activities debt decreased by $80,000 during the current fiscal year from $6,943,000 to $6,863,000. This decrease is mainly due to scheduled debt service payments that occurred during the fiscal year. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City of La Quinta's basic financial statements. The City of La Quinta's basic financial statements 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 themselves. 5 100 Government -wide financial statements The government -wide financial statements are designed to provide readers with a broad overview of the City of La Quinta's finances, in a manner similar to a private -sector business. The statement of net position presents information on all of the City of La Quinta's assets, deferred outflows of resources, 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 financial position of the City of La Quinta 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 giving rise to the change occurs, 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 the government -wide financial statements mentioned above distinguish functions of the City of La Quinta that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the City of La Quinta include general government, public safety, community services, community development and public works. The business -type activities of the City of La Quinta include the SilverRock Golf course operations. The government -wide financial statements include not only the City of La Quinta itself (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 departments of the City of La Quinta, and therefore have been included as an integral part of the primary government. The government -wide financial statements can be found in the table of contents under the Financial Section of this report. Fund financial statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City of La Quinta, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City of La Quinta can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. 6 101 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. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds 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 of La Quinta maintains thirty one (31) 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 for the general fund, two (2) capital project funds, and two (2) special revenue funds. These five (5) funds are considered to be major funds. Data from the other twenty seven (26) governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non -major governmental funds is provided in the form of combining statements elsewhere in this report. The City of La Quinta adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with this 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 can be broken down into enterprise and internal service funds. The City of La Quinta maintains one (1) enterprise fund. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City of La Quinta uses an enterprise fund to account for its SilverRock Golf Course operations, which is considered to be a major fund. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City of La Quinta's various functions. The City of La Quinta has three (3) internal service funds to account for its major equipment replacement including vehicles, for its information technology 7 102 systems, and for its park equipment and facility needs. Because these three 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 elsewhere in this report The basic proprietary fund financial statements can be found on the pages listed in the table of contents for Proprietary Funds: Statement of Net Position, Statement of Revenues, Expenses and Changes in Fund Net Position, and Statement of Cash Flows. 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 of La Quinta's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The basic fiduciary fund financial statements can be found on the pages listed in the table of contents for Fiduciary Funds: Statement of Fiduciary Net Position — Fiduciary Funds. Notes to the financial statements The notes to the financial statements provide additional information that is essential to obtain a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on the pages listed in the table of contents for Notes to 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 Notes to the Financial Statements while the combining 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 of La Quinta, assets exceeded liabilities by $701,871,000 at the close of the most recent fiscal year, which is $2,201,000 more than the previous year. $ 103 The largest portion of the City of La Quinta's Net Position, which was 81 % this year and 82% last year, reflects its investment in capital assets (e.g., land, buildings; machinery, and equipment), net of related debt. The City of La Quinta 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 it. City of La Quinta Net Position Governmental activities Business -type activities Total 2014 2013 2014 2013 2014 2013 Current and other assets $163,106,840 $157,369,797 $ (4,404,429) $ (4,457,412) $158,702,411 $152,912,385 Capital assets 527,743,729 529,752,387 41,354,565 41,785,179 569,098,294 571,537,566 Total assets 690,850,569 687,122,184 36,950,136 37,327,767 727,800,705 724,449,951 Current liabilities 20,092,633 17,499,856 270,237 293,192 20,362,870 17,793,048 Non -current liabilities 5,566,976 6,942,844 - 43,736 5,566,976 6,986,580 Total liabilities 25,659,609 24,442,700 270,237 336,928 25,929,846 24,779,628 Net position: Net investment in capital assets 527,614,666 529,681,342 41,354,565 41,741,443 568,969,231 571,422,785 Restricted 53,669,248 49,598,397 - 53,669,248 49,598,397 Unrestricted 83,907,046 83,399,745 (4,674,666) (4,750,604) 79,232,380 78,649,141 Total net position $665,190,960 $662,679,484 $36,679,899 $36,990,839 $701,870,859 $699,670,323 An additional portion of the City of La Quinta's net position (8 percent versus 7 percent in the prior year) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted Net Position - $79,232,000 (11 percent) may be used to meet the government's ongoing obligations to citizens and creditors. At the end of the current fiscal year, the City of La Quinta 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 $4,675,000, which is approximately $76,000 less than the previous year. 9 104 Governmental activities Governmental activities Net Position increased by $2,511,000 accounting for a .38% percent change in the Net Position from the previous year. Key elements of these changes are as follows: Citv of La Quinta Chances in Net Position Governmental Business -type activities activities Total Revenues: 2014 2013 Change 2014 2013 Change 2014 2013 Change Program revenues: Charges for services $ 4,500,263 $ 2,533,941 $ 1,966,322 $ 3,481,424 $ 3,736,879 $(255,455) $ 7,981,687 $ 6,270,820 $ 1,710,867 Operating grants and contributions 14,587,153 28,068,940 (13,481,787) - - 14,587,153 28,068,940 (13,481,787) Capital grants and contributions 3,981,286 4,115,238 (133,952) 3,981,286 4,115,238 (133,952) General revenues: Property taxes 9,193,753 7,043,604 2,150,149 9,193,753 7,043,604 2,150,149 Othertaxes 17,671,307 16,487,958 1,183,349 - - 17,671,307 16,487,958 1,183,349 Investment income 2,190,357 1,605,718 584,639 1,567 2,225 (658) 2,191,924 1,607,943 583,981 Motor vehicle in lieu 3,291,042 3,157,330 133,712 - - - 3,291,042 3,157,330 133,712 Extraordinary gain/loss on dissolution of RDA (6,402,450) - (6,402,450) (6,402,450) - (6,402,450) Gain (loss) on sale of capital assets - (2,189,984) 2,189,984 - - (2,189,984) 2,189,984 Transfers (500,000) - (500,000) 500,000 500,000 - - Miscellaneous 243,498 28,551 214,947 678,046 100,799 577,247 921,544 129,350 792,194 Total revenues 48,756,209 60,851,296 (12,095,087) 4,661,037 3,839,903 821,134 53,417,246 64,691,199 (11,273,953) Expenses: - General government 4,830,239 4,511,023 319,216 - - - 4,830,239 4,511,023 319,216 Public safety 21,169,423 21,047,691 121,732 21,169,423 21,047,691 121,732 Community development 3,098,015 2,274,541 823,474 3,098,015 2,274,541 823,474 Community services 4,130,085 4,986,104 (856,019) 4,130,085 4,986,104 (856,019) Public works 12,610,994 11,803,133 807,861 12,610,994 11,803,133 807,861 Interest on long-term debt 405,977 447,048 (41,071) 405,977 447,048 (41,071) Golf course - - - 4,971,977 4,208,855 763,122 4,971,977 4,208,855 763,122 Total expenses 46,244,733 45,069,540 1,175,193 4,971,977 4,208,855 763,122 51,216,710 49,278,395 1,938,315 Increase in net position before transfers and restatements 2,511,476 15,781,756 (13,270,280) (310,940) (368,952) 58,012 2,200,536 15,412,804 (13,212,268) Restatements - (3,908,944) 3,908,944 - - (3,908,944) 3,908,944 Increase in net position 2,511,476 11,872,812 (9,361,336) (310,940) (368,952) 58,012 2,200,536 11,503,860 (9,303,324) Netposition- beginning 662,679,484 650,806,672 11,872,812 36,990,839 37,359,791 (368,952) 699,670,323 688,166,463 11,503,860 Net position - ending $ 665,190,960 $ 662,679,484 $ 2,511,476 $ 36,679,899 $ 36,990,839 $ (310,940) $ 701,870,859 $ 699,670,323 $ 2,200,536 • Revenues overall decreased by $11,274,000 with the largest category decrease in operating grants and contributions. In 2012-2013 $17.9 million was transferred for the former Redevelopment Agency's "low/mod" housing fund to the La Quinta Housing authority fund. This was a one-time transfer that did not repeat in 2013-2014. The second largest category decrease was in the extraordinary gain/loss on dissolution of the former Redevelopment Agency. The State disallowed $6,402,000 in loans owed to the City from the former Redevelopment Agency. These decreases were offset by increases in General Fund property tax, sales tax and development related fees and permits. 10 105 Expenses for Governmental Activities overall increased by $1,175,000 (2.6 percent increase). The biggest decrease was in the Governmental Activities category of Community Services which decreased by $856,100 or 17 percent. Library expenses were down by $259,000 and expenses were $367,000 less than expected. • Expenses related to Public Works governmental activities increased $808,000 as compared to the previous year. The primary reason for this change was an increase in depreciation. • Expenses related to Community Development governmental activities was $823,000 higher than the previous reporting period due to an increase in depreciation. Not including depreciation, expenses overall in this category were consistent with the prior year's amounts. • There were no contributions of assets from the governmental activities to the business -type activities. The primary government transferred $500,000 to the SilverRock Golf fund in order to offset revenue loss from portions of the course being closed while the Coachella canal realignment project was underway. Business -type activities This was the ninth full year of operations for the SilverRock Golf fund since the golf course began early operation in 2005. Net Position decreased by $ (311,000) from the effects of an operating loss. Charges for services primarily consisted of green fees which totaled $3,481,000, and was $255,000 less than the previous year, with golf course expenses of $4,972,000, which was $763,000 more than the previous year. • As mentioned above, during Fiscal Year 2013-2014, the General Fund transferred $500,000 to the SilverRock Golf fund in order to offset revenue loss from portions of the course being closed while the Coachella canal realignment project was underway. No additional advances were required for the golf course operations. The total outstanding advance due to the General Fund from the inception of the Golf Course opening is $5,326,000. It is anticipated that these advances will be repaid from future income from SilverRock activities such as transient occupancy tax, sales tax and golf course net income generated on the site in future years. 11 106 Financial Analysis of the Government's Funds As noted earlier, the City of La Quinta uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental funds - The focus of the City of La Quinta's governmental funds is to provide information on near -term inflows, outflows, and balances of the funds. Such information is useful in assessing the City of La Quinta's financing requirements. In particular, unreserved 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 the current fiscal year, the City of La Quinta's governmental funds reported combined ending fund balances of $101,128,000 on as follows: Governmental Fund balances Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable $ 58,466,029 64% $ - 0% $ 58,466,029 58% Restricted - 0% 21,865,127 230% 21,865,127 22% Committed 22,259,083 24% - 0% 22,259,083 22% Assigned 209,000 0% - 0% 209,000 0% Unassigned 10,699,641 12% (12,370,462) -130% (1,670,821) -2% Total $ 91 ,633,753 $ 9,494,665 $ 101,128,418 Governmental fund balances ended the year totaling $101,128,000, an increase of $2,375,000 in comparison with the prior years' ending balance of $98,753,000. Of this amount $58,466,000 or 58% constitutes non -spendable reserves, which means that these reserves are not available to fund operating expenditures of the organization; $21,865,000 or 22% are restricted fund balances which are the result of external limitations on spending; $22,259,000 or 22% are committed fund balances which are the result of self-imposed limitations placed upon the funds by the Governing Board responsible for adopting the fund budget; and $209,000 are assigned reserves for the retrospective insurance adjustment. The remainder fund deficit or $1,671,000 represents unassigned fund balances or the residual net resources after taking into consideration the other classifications. General Fund The general fund is the chief operating fund of the City of La Quinta. At the end of the current fiscal year, unassigned fund balance of the general fund was $10,700,000 while total fund balance reached $91,634,000. As a measure of the general fund's liquidity, it may be useful to compare the total general fund balance to budgeted expenditures (including transfers out). The total fund balance represents 266 percent of the total budgeted expenditures. 12 107 The City of La Quinta's general fund balance decreased by $939,000 in Fiscal Year 2013-2014. Key factors for this increase are as follows: • The State of California disallowed $6,403,000 in loans due to the General Fund from the Successor Agency to the former Redevelopment Agency. • This loss was offset by $5.3 million in increased General Fund revenues compared to FY 2012-2013. Property Tax increased by $3.17 million, however approximately $1.9 million of this was due to one-time payments from the Redevelopment Property Tax Trust Fund (RPTTF) related to the dissolution of RDA. Charges for services (primarily development related services) were up $618,000 and the category of licenses and permits were up by $387,000. Sales tax increased by $153,000 and Transient Occupancy Tax collections increased from FY 2012-2013 by $565,000. • Actual expenditures were $3,606,000 million less than the final budget, but $540,000 higher than FY 2012-2013 expenditure levels. $1,863,900 of expenditure savings has been carried over into FY 2014-2015 for encumbrance carryovers and Capital Improvement Project continuing appropriations. Housing Authority Project Area No. 1 Fund The Housing Authority fund is used to account for the housing activities of the Housing Authority in Project Area No. 1. The primary purpose of this fund is to promote and to provide quality housing in the City. The fund balance increased by $142,000 to end the year at $3,886,000. Housing Authority Project Area No. 2 Fund The Housing Authority fund is used to account for the housing activities of the Housing Authority in Project Area No. 2. The primary purpose of this fund is to promote and to provide quality housing in the City. The fund balance increased by $71,000 to end the year at $1,203,000. Capital Improvement Fund The Capital Improvement fund is primarily used to record the expenditure of funds for capital projects. The fund had thirty eight (38) active Capital Improvement Projects budgeted during Fiscal Year 2013-14. The three most active projects during the year were the Adams Street Bridge Improvements project ($1,636,000), Relocation of the Coachella Canal at SilverRock ($950,000), and Improvements at Highway 111 and Washington Street ($853,000). Other major projects budgeted in the future include Adams Street Bridge Improvements, the Senior Center Expansion, the Pavement Management and Slurry Seal Program, the Sports Complex Lighting Rehabilitation and Expansion project, and the Americans with Disabilities Act (ADA) Improvements for City owned properties. 13 108 Civic Center Fund The Civic Center fund is primarily used to collect developer impact fees for the construction of the City Hall expansion and the repayment of a portion of the debt service on the original City Hall construction. The City Hall expansion was completed in Fiscal Year 2007-08 and the final repayment of the original City Hall construction bonds is scheduled in Fiscal Year 2018-19. A $7.1 million advance from the General Fund is outstanding at the end of Fiscal Year 2013-14. 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 of La Quinta's business -type activities. In addition, the City has three (3) internal service funds to accumulate resources for equipment and vehicle replacement, information technology activities, and for park equipment and facility replacement. General Fund Budgetary Highlights During the year there was a $1.7 million increase in appropriations and transfers out between the original ($35,247,900) and final amended budget ($36,965,350). Following are the main components of the changes: The Final FY 2013-2014 amended budget included $1,103,700 in carryover appropriations from Fiscal Year 2012-2013. • The Final FY 2013-2014 amended budget included $713,200 in Mid -Year adjustments for: permanent and temporary staffing increases related to development in Public Works and Community Development; and, an increase for unemployment cost related to prior year lay-offs of staff. The budget increases were possible because of additional anticipated revenues, unassigned reserves, and reserves for carryovers and encumbrances. Capital Asset and Debt Administration Capital assets The City of La Quinta's investment in capital assets for its governmental and business - type activities as of June 30, 2014, amounts to $569,098,294 (net of accumulated depreciation). This investment in capital assets includes land, right of way, buildings and improvements, machinery and equipment, streets and bridges, and construction in progress. The investment in capital assets decreased this fiscal year due to the disposal of capital assets and depreciation expense which exceeded the purchase of capital assets. 14 109 The following chart lists the asset categories for governmental and business like activities net of depreciation: Citv of La Quinta CaDital Assets (net of deDreciation) Governmental Business -type Description activities activities Total 2014 2013 2014 2013 2014 2013 Land $ 69,609,372 $ 69,609,372 $36,840,832 $36,840,832 $106,450,204 $106,450,204 Buildings and improvements 45,518,392 47,830,084 4,425,600 4,660,157 49,943,992 52,490,241 Equipment and furniture 1,062,785 546,456 88,133 284,190 1,150,918 830,646 Vehicles 154,456 237,800 - - 154,456 237,800 Infrastructure 389,031,690 392,932,855 - - 389,031,690 392,932,855 Construction in progress 22,367,034 18,595,820 - - 22,367,034 18,595,820 Total $527,743,729 $529,752,387 $41,354,565 $41,785,179 $569,098,294 $571,537,566 Major capital asset events during the current fiscal year included the following: Governmental activities • Recording infrastructure improvements, street improvements, street right of way, street sidewalks and curbs and gutters, traffic signals, and street medians; • Completed the roundabout at Eisenhower @ Sinaloa for $989,811 • Completed the Calle Sinaloa sidewalk in the amount of $211,854 • Completed Fred Waring median improvements totaling $868,755 Business -type activities • The Golf Course capital asset balance at June 30, 2014, was $41,355,000, net of accumulated depreciation. The entire decrease of $431,000 was due to annual depreciation of the assets. Additional information on the City of La Quinta's capital assets can be found in Note 7 to the financial statements. Long-term debt At the end of the current fiscal year, the City of La Quinta had total bonded debt outstanding of $6,863,000. Of the total amount, $2,930,000 of this debt amount represents bonds secured solely by specified revenue sources. 15 110 Citv of La Quinta Outstandina Debt Governmental Business -type activities activities Total Debt type: 2014 2013 2014 2013 2014 2013 Capital leases $ 129,063 $ 71,045 $ - $ 43,736 $ 129,063 $ 114,781 Compensated absences 838,982 744,007 - - 838,982 $ 744,007 Post retirement healthcare liability 663,377 559,591 - - 663,377 $ 559,591 General Liability Retrospective Deposit 209,320 - - - 209,320 $ - Loans payable 2,092,100 2,143,201 - - 2,092,100 $2,143,201 Revenue bonds 2,930,000 3,425,000 - - 2,930,000 $3,425,000 Total $6,862,842 $6,942,844 $ - $ 43,736 $6,862,842 $6,986,580 The total outstanding debt decreased by $80,000 during Fiscal Year 2013-14. The decrease was due to regular scheduled debt service payments. Additional information on the City of La Quinta's long-term debt can be found in Notes 8 and 9 of the financial statements. Economic Factors and Next Year's Budgets and Rates These factors were considered in preparing the City of La Quinta's budget for Fiscal Year 2014-2015: • The City of La Quinta had a 3.8% unemployment rate versus a 5.3% rate last year. This rate is significantly lower than the Riverside County rate of 7.4% and the State- wide unemployment rate of 6.7%. During the last ten years, the City of La Quinta has been in a growth phase with assessed values increasing from $6.32 billion in Fiscal Year 2004-2005 to $10.78 billion or over 70.5% percent in Fiscal Year 2013-2014. It is important to note however, that from Fiscal Year 2009-2010 to Fiscal Year 2013-2014 assessed values decreased by approximately 8.73%. • AB1 x26 dissolved California Redevelopment Agencies as of January 31, 2012. Due to the loss of Tax Increment, the City's ability to fund future capital projects has been severely curtailed. The City is still exploring ways to replace this funding source. The Fiscal Year 2014-15 General Fund revenue projection, after adjusting for the one-time RPTTF payment in FY 2013-2014, reflected an increase of $3,265,700 over the FY 2012-2013 budgeted amount. However, now that FY 2013-2014 has closed, revenue projections will need to be increased during the FY 2014-2015 Mid - Year Budget process to reflect better than estimated revenues. • The City of La Quinta adopted a balanced general fund budget for Fiscal Year 2014-2015. Requests for Information This financial report is designed to provide a general overview of the City of La Quinta's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City of La Quinta, Rita Conrad, Finance Director, 78-495 Calle Tampico, La Quinta, CA, 92253 or by telephone at 760-777- 7150. 17 112 THIS PAGE INTENTIONALLY LEFT BLANK 18 113 CITY OF LA QUINTA STATEMENT OF NET POSITION JUNE 30, 2014 Assets: Cash and investments Receivables: Accounts Taxes Notes and loans Accrued interest Internal balances Prepaid costs Deposits Due from other governments Inventories Land held for resale Long-term retrospective refund Capital assets not being depreciated Capital assets, net of depreciation Total Assets Liabilities: Accounts payable Accrued liabilities Accrued interest Unearned revenue Deposits payable Due to other governments Noncurrent liabilities: Due within one year Due in more than one year Total Liabilities Net Position: Net investment in capital assets Restricted for: Planning and development projects Public safety Public works Capital projects Community services Unrestricted Total Net Position Primary Government Governmental Business -Type Activities Activities Total $ 70,362,527 $ 531,827 $ 70,894,354 127,774 55,333 183,107 2,136,707 - 2,136,707 33,865,838 - 33,865,838 72,683 568 73,251 5,326,381 (5,326,381) - 10,263 1,865 12,128 18,430 250,000 268,430 42,829,637 - 42,829,637 - 82,359 82,359 8,320,000 - 8,320,000 36,600 - 36,600 376,905,200 36,840,832 413,746,032 150,838,529 4,513,733 155,352,262 690,850,569 36,950,136 727,800,705 7,594,314 219,770 7,814,084 375,542 2,231 377,773 58,380 - 58,380 473,217 12,736 485,953 8,009,058 35,500 8,044,558 2,286,256 - 2,286,256 1,298,866 - 1,298,866 5,563,976 - 5,563,976 25,659,609 270,237 25,929,846 527,614,666 41,354,565 568,969,231 37,774,127 - 37,774,127 274,274 - 274,274 1,571,163 - 1,571,163 1,590,168 - 1,590,168 12,459,516 - 12,459,516 83,907,046 (4,674,666) 79,232,380 $ 665,190,960 $ 36,679,899 $ 701,870,859 See Notes to Financial Statements 19 114 CITY OF LA QUINTA STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2014 Program Revenues Operating Capital Charges for Contributions Contributions Expenses Services and Grants and Grants Functions/Programs Primary Government: Governmental Activities: General government $ 4,830,239 $ 71,042 $ 248,412 $ - Public safety 21,169,423 1,412,819 7,430,052 43,600 Planning and development 3,098,015 595,980 3,860,792 412,124 Community services 4,130,085 1,224,719 97,118 - Public works 12,610,994 1,195,703 2,950,779 3,525,562 Interest on long-term debt 405,977 - - - Total Governmental Activities 46,244,733 4,500,263 14,587,153 3,981,286 Business -Type Activities: Golf Course Total Business -Type Activities Total Primary Government 4,971,977 3,481,424 4,971,977 3,481,424 $ 51,216,710 $ 7,981,687 $ 14,587,153 $ 3,981,286 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 Use of money and property Other Extraordinary gain/(loss) Transfers Total General Revenues, Extraordinary Items, and Transfers Change in Net Position Net Position at Beginning of Year Net Position at End of Year See Notes to Financial Statements 20 115 Net (Expenses) Revenues and Changes in Net Position Primary Government Governmental Business -Type Activities Activities Total $ (4,510,785) $ - $ (4,510,785) (12,282,952) - (12,282,952) 1,770,881 - 1,770,881 (2,808,248) - (2,808,248) (4,938,950) - (4,938,950) (405,977) - (405,977) (23,176,031) - (23,176,031) - (1,490,553) (1,490,553) - (1,490,553) (1,490,553) (23,176,031) (1,490,553) (24,666,584) 9,193,753 - 9,193,753 6,307,737 - 6,307,737 8,786,819 - 8,786,819 1,688,263 - 1,688,263 307,654 - 307,654 580,834 - 580,834 3,291,042 - 3,291,042 2,190,357 1,567 2,191,924 243,498 678,046 921,544 (6,402,450) - (6,402,450) (500,000) 500,000 - 25,687,507 1,179,613 26,867,120 2,511,476 (310,940) 2,200,536 662,679,484 36,990,839 699,670,323 $ 665,190,960 $ 36,679,899 $ 701,870,859 See Notes to Financial Statements 21 116 CITY OF LA QUINTA BALANCE SHEET GOVERNMENTALFUNDS JUNE 30, 2014 Capital Projects Special Revenue Funds Funds Housing Housing Authority PA Authority PA Capital General No.1 No.2 Improvement Assets: Pooled cash and investments $ 43,897,375 $ 1,833,304 $ 1,176,158 $ 2,435,752 Receivables: Accounts 44,819 17,208 36,945 28,802 Taxes 2,136,707 - - - Notes and loans - 4,350,984 29,514,854 Accrued interest 46,495 2,075 - Prepaid costs 1,500 - 8,735 Deposits 4,830 - 13,600 - Due from other governments 41,663,397 - - 59,731 Due from other funds 234,815 - - - Advances to other funds 15,163,183 - - Land held for resale 8,320,000 - - Long-term retrospective refund 36,600 - - - Total Assets $ 111,549,721 $ 6,203,571 $ 30,750,292 $ 2,524,285 Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable $ 5,508,258 $ 4,661 $ - $ 1,709,932 Accrued liabilities 367,320 - 3,519 - Unearned revenues 59,154 - - 412,843 Deposits payable 7,246,798 23,205 28,679 492,433 Due to other governments 66,618 - - - Due to other funds - - Advances from other funds - - - - Total Liabilities 13,248,148 27,866 32,198 2,615,208 Deferred Inflows of Resources: Unavailable revenues 6,667,820 2,289,267 29,514,854 - Total Deferred Inflows of Resources 6,667,820 2,289,267 29,514,854 - Fund Balances: Nonspendable: Prepaid costs 1,500 - - Land held for resale 8,320,000 - Advances to other funds 15,163,183 - Deposits 4,830 - - Due from other Governments 34,976,516 - - Restricted for: Planning and development projects - 3,886,438 1,203,240 Public safety - - Community services Public works - Capital Projects - Committed to: Working capital reserve 2,836,820 Capital Projects 1,507,429 - Emergency reserve 16,034,995 - Post retirement health benefits 1,523,401 - Carryovers 356,438 - Assigned to: Insurance 209,000 - Unassigned 10,699,641 - - (90,923) Total Fund Balances 91,633,753 3,886,438 1,203,240 (90,923) Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ 111,549,721 $ 6,203,571 $ 30,750,292 $ 2,524,285 See Notes to Financial Statements 22 117 CITY OF LA QUINTA BALANCE SHEET GOVERNMENTALFUNDS JUNE 30, 2014 Capital Projects Funds Other Total Governmental Governmental Civic Center Funds Funds Assets: Pooled cash and investments $ $ 16,107,746 $ 65,450,335 Receivables: Accounts - 127,774 Taxes - 2,136,707 Notes and loans - 33,865,838 Accrued interest 18,469 67,039 Prepaid costs 28 10,263 Deposits - 18,430 Due from other governments 1,106,509 42,829,637 Due from other funds - 234,815 Advances to other funds - 15,163,183 Land held for resale - 8,320,000 Long-term retrospective refund - 36,600 Total Assets $ - $ 17,232,752 $ 168,260,621 Liabilities, Deferred Inflows of Resources, and Fund Balances: Liabilities: Accounts payable $ $ 226,424 $ 7,449,275 Accrued liabilities - 370,839 Unearned revenues 1,220 473,217 Deposits payable 217,943 8,009,058 Due to other governments - 2,219,638 2,286,256 Due to other funds 209,318 25,497 234,815 Advances from other funds 7,103,172 2,733,630 9,836,802 Total Liabilities 7,312,490 5,424,352 28,660,262 Deferred Inflows of Resources: Unavailable revenues - - 38,471,941 Total Deferred Inflows of Resources - 38,471,941 Fund Balances: Nonspendable: Prepaid costs 1,500 Land held for resale - 8,320,000 Advances to other funds - 15,163,183 Deposits - 4,830 Due from other Governments - 34,976,516 Restricted for: Planning and development projects 880,328 5,970,006 Public safety 274,274 274,274 Community services 12,459,516 12,459,516 Public works 1,571,163 1,571,163 Capital Projects 1,590,168 1,590,168 Committed to: Working capital reserve - 2,836,820 Capital Projects 1,507,429 Emergency reserve 16,034,995 Post retirement health benefits 1,523,401 Carryovers 356,438 Assigned to: Insurance 209,000 Unassigned (7,312,490) (4,967,049) (1,670,821) Total Fund Balances (7,312,490) 11,808,400 101,128,418 Total Liabilities, Deferred Inflows of Resources, and Fund Balances $ - $ 17,232,752 $ 168,260,621 See Notes to Financial Statements 23 118 THIS PAGE INTENTIONALLY LEFT BLANK 24 119 CITY OF LA QUINTA RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION JUNE 30, 2014 Fund balances of governmental funds Amounts reported for governmental activities in the statement of net position are different because: Capital assets net of depreciation have not been included as financial resources in governmental fund activity. Long-term debt and compensated absences that have not been included in the governmental fund activity: Bonds payable Retrospective Liability Capital lease payable Loans payable Compensated Absences Governmental funds report all OPEB contributions as expenditures, however in the statement of net position any excesses or deficiencies in contributions in relation to the Annual Required Contribution (ARC) are recorded as a asset or liability. Accrued interest payable for the current portion of interest due on Bonds has not been reported in the governmental funds. $ (2,930,000) (209,320) (59,127) (2,092,100) (826,159) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 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 must be added to the statement of net position. Net Position of governmental activities $ 101,128,418 511,510,704 (6,116,706) (663,377) (58,380) 38,471,941 20,918,360 $ 665,190,960 See Notes to Financial Statements 25 120 CITY OF LA QUINTA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTALFUNDS YEAR ENDED JUNE 30, 2014 Revenues: Taxes Assessments Licenses and permits Intergovernmental Charges for services Use of money and property Fines and forfeitures Contributions from other agencies 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) Extraordinary gain/(loss) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year Capital Projects F d Special Revenue Funds un s Housing Housing Authority PA Authority PA Capital General No.1 No.2 Improvement $ 26,559,246 $ - $ - $ - 953,540 - - - 8,508,823 - 429,425 3,525,562 1,238,277 - - - 879,804 380,454 195,155 - 237,682 - - - - - - 838,972 327,519 467 6,333 - 38,704,891 380,921 630,913 4,364,534 3,864,326 - - - 21,130,503 - - - 1,032,707 238,571 367,338 - 2,782,281 - - - 3,450,325 - - - 8,934 - - 7,916,318 11,918 - 51,101 - 5,559 - 141,756 - 32,286,553 238,571 560,195 7,916,318 6,418,338 142,350 70,718 (3,551,784) 117,988 - - 3,551,522 (1,072,713) - - - (954,725) - - 3,551,522 (6,402,450) - - - (938,837) 142,350 70,718 (262) 92,572,590 3,744,088 1,132,522 (90,661) $ 91,633,753 $ 3,886,438 $ 1,203,240 $ (90,923) See Notes to Financial Statements 26 121 CITY OF LA QUINTA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTALFUNDS YEAR ENDED JUNE 30, 2014 Revenues: Taxes Assessments Licenses and permits Intergovernmental Charges for services Use of money and property Fines and forfeitures Contributions from other agencies 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) Extraordinary gain/(loss) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year Capital Projects rI inr1a Other Total Governmental Governmental Civic Center Funds Funds $ - $ 632,843 $ 27,192,089 - 951,181 951,181 - - 953,540 - 4,042,856 16,506,666 - - 1,238,277 - 719,635 2,175,048 - - 237,682 - - 838,972 224,260 2,834,994 3,059,254 - 3,000 337,319 224,260 9,184,509 53,490,028 201,400 3,101 4,068,827 - 58,583 21,189,086 - 109,861 1,748,477 - 1,229,151 4,011,432 - 1,166,725 4,617,050 - 49,495 7,974,747 - 495,000 558,019 29,861 233,834 411,010 231,261 3,345,750 44,578,648 (7,001) 5,838,759 8,911,380 532,253 4,201,763 (3,262,966) (4,335,679) (2,730,713) (133,916) (6,402,450) (7,001) 3,108,046 2,375,014 (7,305,489) 8,700,354 98,753,404 $ (7,312,490) $ 11,808,400 $ 101,128,418 See Notes to Financial Statements 27 122 CITY OF LA QUINTA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2014 Net change in fund balances - total governmental funds $ 2,375,014 Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which depreciation and disposals exceeded capital outlay in the current period. Capital outlay $ 7,609,275 Depreciation (8,127,674) Disposal of capital assets (1,274,739) (1,793,138) The 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 funds, but the repayment reduces long-term liabilities in the statement of net position. Principal repayments 495,000 General liability retrospective deposit payable (209,320) Capital lease repayments 11,918 Loan repayments 51,101 348,699 Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. 5,033 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. (90,478) 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. (103,786) Revenues reported as unavailable revenue in the governmental funds and recognized in the statement of activities. These are included in the intergovernmental revenues in the governmental fund activity. 2,153,322 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. (383,190) Change in net position of governmental activities $ 2,511,476 See Notes to Financial Statements 28 123 CITY OF LA QUINTA STATEMENT OF NET POSITION PROPRIETARY FUNDS JUNE 30, 2014 Business -Type Activities - Enterprise Funds Governmental Activities - Internal Golf Course Service Funds Assets: Current: Cash and investments Receivables: Accounts Accrued interest Prepaid costs Deposits Inventories Total Current Assets Noncurrent: Capital assets - net of accumulated depreciation Total Noncurrent Assets Total Assets Liabilities and Net Position: Liabilities: Current: Accounts payable Accrued liabilities Unearned revenues Deposits payable Accrued compensated absences Bonds, notes, and capital leases Total Current Liabilities Noncurrent: Advances from other funds Accrued compensated absences Bonds, notes, and capital leases Total Noncurrent Liabilities Total Liabilities Net Position: Net investment in capital assets Unrestricted Total Net Position Total Liabilities and Net Position See Notes to Financial Statements $ 531,827 $ 4,912,192 55,333 - 568 5,644 1,865 - 250,000 - 82,359 - 921,952 4,917,836 41,354,565 16,233,025 41,354, 565 16,233,025 $ 42,276,517 $ 21,150,861 $ 219,770 $ 145,039 2,231 4,703 12,736 - 35,500 - - 7,684 - 20,635 270,237 178,061 5,326,381 - - 5,139 - 49,301 5,326,381 54,440 5,596,618 232,501 41,354,565 16,163,089 (4,674,666) 4,755,271 36,679,899 20,918,360 $ 42,276,517 $ 21,150,861 29 124 CITY OF LA QUINTA STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2014 Business -Type Activities - Enterprise Funds Governmental Activities - Internal Golf Course Service Funds Operating Revenues: Sales and service charges Miscellaneous Total Operating Revenues Operating Expenses: Administration and general Fuel and oil Maintenance and parts Contract services Software and supplies Depreciation expense Other Total Operating Expenses Operating Income (Loss) Nonoperating Revenues (Expenses): Interest revenue Interest expense Gain (loss) on disposal of capital assets Total Nonoperating Revenues (Expenses) Income (Loss) Before Transfers Transfers in Transfers out Changes in Net Position Net Position: Beginning of Year End of Fiscal Year $ 3,481,424 $ 1,562,500 678,046 - 4,159,470 1,562,500 53,187 125,148 - 78,995 - 111,332 3,648,768 209,788 - 268,378 430,614 796,051 826,449 - 4,959,018 1,589,692 (799,548) (27,192) 1,567 15,309 (12,959) - (5,223) (11,392) 10,086 (810,940) (17,106) 500,000 - - (366,084) (310,940) (383,190) 36,990,839 21,301,550 $ 36,679,899 $ 20,918,360 See Notes to Financial Statements 30 125 CITY OF LA QUINTA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2014 Cash Flows from Operating Activities: Cash received from customers and users Cash received from/(paid to) interfund service provided Cash paid to suppliers for goods and services Cash paid to employees for services Net Cash Provided (Used) by Operating Activities Cash Flows from Non -Capital Financing Activities: Cash transfers out Cash transfers in Advance to other funds Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities: Proceeds from capital debt Acquisition and construction of capital assets Principal paid on capital debt Interest paid on capital debt Capital lease down payment Proceeds from sales of capital assets Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows from Investing Activities: Interest received Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year Business -Type Activities - Enterprise Funds Golf Course Governmental Activities - Internal Service Funds $ 4,211,499 $ 1,562,500 - (581,460) (4,511,985) (120,410) (52,785) - (353,271) 860,630 - (366,084) 500,000 - 2,840 - 502,840 (366,084) 90,629 (587,144) (43,736) - (12,959) - (20,693) 1,390 (56,695) (515,818) 1,396 14,032 1,396 14,032 94,270 (7,240) 437,557 4,919,432 $ 531,827 $ 4,912,192 See Notes to Financial Statements 31 126 CITY OF LA QUINTA STATEMENT OF CASH FLOWS PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2014 Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation (Increase) decrease in accounts receivable (Increase) decrease in inventories Increase (decrease) in accounts payable Increase (decrease) in accrued liabilities Increase (decrease) in unearned revenue Increase (decrease) in compensated absences Total Adjustments Net Cash Provided (Used) by Operating Activities Non -Cash Investing, Capital, and Financing Activities: There were no non -cash transactions in the current year. Business -Type Activities - Enterprise Funds Golf Course $ (799,548) $ 430,614 43,830 (5,212) (30,981) (173) 8,199 Governmental Activities - Internal Service Funds (27,192) 796,051 87,033 241 4,497 446,277 887,822 $ (353,271) $ 860,630 See Notes to Financial Statements 32 127 CITY OF LA QUINTA STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS JUNE 30, 2014 Assets: Pooled cash and investments Receivables: Taxes Notes and loans Accrued interest Prepaid asset Due from other governments Restricted assets: Cash and investments with fiscal agents Total Assets Deferred Outflows of Resources: Deferred charge on refunding Total Deferred Outflows of Resources Liabilities: Accounts payable Accrued interest Deposits payable Long-term liabilities: Due in one year Due in more than one year Total Liabilities Net Position: Held in trust for pension Held in trust for other purposes Total Net Position Agency Funds $ 264,925 18,542 294 $ 283,761 283,761 $ 283,761 Private - Pension Trust Purpose Trust Fund Fund Successor Supplemental Agency of the Pension Plan former RDA $ 163,496 $ 31,289,063 - 3,215,737 188 14,446 - 450,511 - 2,219,638 - 33,870,741 163,684 71,060,136 4,275,185 4,275,185 12,851 4,668,241 8,525,000 261,945,486 - 275,151,578 163,684 - - (199,816,257) $ 163,684 $(199,816,257) See Notes to Financial Statements 33 128 CITY OF LA QUINTA STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FIDUCIARY FUNDS YEAR ENDED JUNE 30, 2014 Private - Pension Trust Purpose Trust Fund Fund Successor Supplemental Agency of the Pension Plan former RDA Additions: Taxes Interest and change in fair value of investments Total Additions Deductions: Administrative expenses Interest expense Contributions to City Loss on reduction of loan Cost of issuance Total Deductions Extraordinary gain/(loss) Changes in Net Position Net Position - Beginning of the Year Net Position - End of the Year $ - $ 20,011,681 469 (38,330 469 19,973,351 12,833 544,180 - 9,838,632 - 838,972 - 368,824 - 1,077,505 12,833 12,668,113 - 6,402,450 (12,364) 13,707,688 176,048 (213,523,945) $ 163,684 $ (199,816,257) See Notes to Financial Statements 34 129 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 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 government and its component units, which are entities for which the government 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 government'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. 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 35 130 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) 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 Financing Authority. Separate financial statements of the Housing Authority are not prepared. 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 government'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 36 131 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) governmental and proprietary funds. Fiduciary statements include financial information for fiduciary funds and similar component units. Fiduciary funds of the city primarily represent assets held by the City in a custodial capacity for other individuals or organizations. 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. 37 132 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) 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. 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. When both restricted and unrestricted resources are combined in a fund, expenses are considered to be paid first from restricted resources, and then from unrestricted resources. 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. 38 133 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) 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. 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 Protect Area No. 1 — To account for the housing activities of the Housing Authority in Project Area 1 which is to promote and provide for quality housing. Revenues will be provided from the receipts and collections of notes and loans. All monies in the Housing Authority must be used in accordance with the applicable housing -related provisions of the Community Redevelopment Law. Housing Authority Project Area No. 2 — To account for the housing activities of the Housing Authority in Project Area 2 which is to promote and provide for quality housing. Revenues will be provided from the receipts and collections of notes and loans. All monies in the Housing Authority must be used in accordance with the applicable housing -related provisions of the Community Redevelopment 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 — To account 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 — To account for the activities of the SilverRock Golf Resort. Other fund types of the City are as follows: 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. 39 134 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) Fiduciary Funds: Agency Fund — This fund accounts for assets held by the City as an agency 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 redevelopment agency and its allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the former redevelopment 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 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. Some investments are valued on an unamortized cost basis. For these investments, there is no material difference from 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. 40 135 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (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 estimated fair market 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: Buildings and improvements 10-30 years Equipment and furniture 3-20 years Vehicles 5-10 years Infrastructure 10-50 years Software 5-10 years Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position and 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 and fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City of La Quinta has no items that qualify for reporting in this category. In addition to liabilities, the statement of financial 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 or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from three sources: taxes, loans and grants. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. 41 136 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) 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% of the value of his unused sick leave. The percentage increases by 25% for each five-year period until the employee is entitled to 75% 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. Fund Balance In the fund financial statements, governmental funds report the following fund balance classification: Nonsgendable 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 government'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 government'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. 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. 42 137 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 1: Summary of Significant Accounting Policies (Continued) 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. II. STEWARDSHIP Note 2: Stewardship, Compliance and Accountability a. At June 30, 2014, the following funds had deficit fund balances: Major Capital Projects Funds: Capital Improvement $ 90,923 Civic Center 7,312,490 Nonmajor Special Revenue Funds: Federal Assistance 12,914 Nonmajor Capital Projects Funds: Parks and Recreation 469,486 Library Development 1,750,152 Street Facility 1,966,991 Fire Facility 766,639 Nonmajor Debt Service Funds: Financing Authority 867 b. Excess of expenditures over appropriations are as follows: Expenditures for the year ended June 30, 2014, exceeded the appropriations of the General Fund as follows: General Fund: General Government Fiscal Services Public Safety Police Parks and recreation Parks & recreation Public Works Administration Maintenance/operations-streets Engineering services Debt Service Principal retirement Interest and fiscal charges c. Budget Budget Actual Variance $ 856,413 $ 872,791 $ 16,378 13,468,659 13,639,205 170,546 198,100 207,963 9,863 450,254 479,366 29,112 1,008,015 1,028,178 20,163 678,946 998,204 319,258 - 11,918 11,918 - 5,559 5,559 The Indian Gaming Fund, Development Agreement, Proposition 1 B, and Transportation Uniform Mitigation Fee Funds did not adopt a budget. 433s CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 III. DETAILED NOTES ON ALL FUNDS Note 3: Cash and Investments Cash and investments as of June 30, 2014, are classified in the accompanying financial statements as follows: Statement of Net Position: Cash and investments $ 70,894,354 Statement of Fiduciary Net Position: Cash and investments 31,717,484 Cash with fiscal agent 33,870,741 Total cash and investments $ 136,482,579 Cash and investments as of June 30, 2014, consist of the following: Cash on hand $ 1,450 Deposits with financial institutions 9,154,549 Investments 127,326,580 Total cash and investments $ 136,482,579 The California Government Code requires California banks and savings and loan associations to secure a City's deposits by pledging government securities with a value of 110% of a City's deposits. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of a City's total deposits. The City Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an "Agent of Depository" has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency. Cash Deposits At June 30, 2014, the carrying amount of the City's deposits was $9,154,549, and the bank balance was $9,448,210. The $293,661 difference represents outstanding checks and other reconciling items. 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. 44 139 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 3: Cash and Investments (Continued) 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 Investment Investment Types *Maximum Percentage of In One Authorized by State Law Maturity Portfolio Issuer U.S. Treasury Obligations 10 years None $30 million U.S. Agency Securities 3 years None 30 million Local Agency Bonds 10 years None 30 million California Local Agency Obligations 10 years 30% 30 million Commercial Paper 90 days 15% 5 million Certificates of Deposit 3 years 60% 250,000 Medium -Term Notes 3 years 10% 5 million Money Market Mutual Funds 60 days 20% 10% Local Agency Investment Fund (LAIF) N/A 30% 40 million Investment Agreements N/A N/A N/A * Based on state law requirements or investment policy requirements, 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: Investment TVDe Certificates of Deposit Federal agency securities: Federal National Mortgage Association Federal Farm Credit Bank State investment pool Held by bond trustee: Money market funds Total Remaining Maturity (in Months) 6 Months Total or Less 1 to 3 Years 3 to 5 Years $ 6,490,738 $ 17,984,880 - 19,968,200 - 49,012,008 49,012,008 33,870,754 33,870,754 $ 1,441,156 $ 5,049,582 17,984,880 19,968,200 $ 127,326,580 $ 82,882,762 $ 39,394,236 $ 5,049,582 45 140 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 3: Cash and Investments (Continued) 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". The quality of U.S. Treasury securities is not analyzed since they are not deemed to have credit risk. As of June 30, 2014, the City had "investment grade" and were legal money market mutual funds were rated AA+ by S&P and Moody's. investment pools were unrated. Concentration of Credit Risk investments with a variety of issuers, all of which were under state and municipal law. The City's investments in all rated "AAA", and federal agency securities were all As of June 30, 2014, the City's investments in external The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code, except for U.S. Agency Securities and Commercial Paper. As of June 30, 2014, the City had individual investments that represent 5% or more of total investments with Federal Farm Credit Bank and Federal National Mortgage Association. 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% 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% of the secured public deposits. 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. 46 141 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 3: Cash and Investments (Continued) GASB Statement No. 31 The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, as of July 1, 1997. GASB Statement No. 31 establishes fair value standards (e.g. mark to market) for investments in participating interest earning investment contracts, external investment pools, equity securities, option contracts, stock warrants and stock rights that have readily determinable fair values. Accordingly, the City reports its investments at fair value in the statement of net position and balance sheet. All investment income, including changes in the fair value of investments, is recognized as revenue in the operating statement. Note 4: Property Taxes Under California law, property taxes are assessed and collected by the counties up to 1 % 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 Note 5: 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% 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 Agency upon dissolution. The balance at June 30, 2014, including matured, unpaid interest of $2,289,267 is $4,324,655. 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 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 %. Principal and interest will be repaid on or before May Vt 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 Agency upon dissolution. As of June 30, 2014, the outstanding principal portion on the Note is $29,000,000 and the outstanding interest portion is $514,854. Other notes receivable as of February 1, 2012, were transferred to the Housing Authority Project Area No. 1 which took over the housing function of the Former Agency upon dissolution that totaled $26,329 at June 30, 2014. 47 142 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 6: California Joint Powers Insurance Authority Refund Balances Long-term Receivable Retrospective deposits and refunds are cost allocation adjustments to prior coverage periods. Some claims take many years to resolve and over time their estimated value changes. The retrospective adjustments are calculated annually and take into consideration all the changes in claim values that occurred during the most recent year. The formula is designed to adequately cover the cost of claims brought against members and to ensure the overall financial strength and security of the CJPIA. The formula was developed to be as equitable as possible by taking into consideration both risk exposure and claims experience of individual members. The California Joint Powers Insurance Authority (CJPIA) has temporarily deferred the payment on retrospective deposits owed to the CJPIA by members. The payment deferral period extends until July 1, 2013, for the Liability program and July 1, 2015, for the Workers' Compensation program. Retrospective deposit payments are scheduled to resume on these dates. The October 2013 annual retrospective adjustment is included in these balances. The City at June 30, 2014, had a retrospective refund due to the City in the amount of $36,600 relating to workers' compensation and a retrospective deposit due of $209,320 relating to general liability. Retrospective Balances will Change Annually Retrospective balances will change with each annual computation during the payment deferral period. Member balances may increase or decrease as a result of the most recent year's claim development. Accordingly, some members who chose to pay off their balance in full may be required to pay additional retrospective deposits in the future based on the outcome of actual claim development reflected in subsequent retrospective deposit computations. Conversely, if claim development is favorable then subsequent retrospective adjustments could potentially result in refunds to the member. More information on the CJPIA retrospective balances can be found on the CJPIA website at CJPIA.org. 48 143 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 7: Capital Assets Capital asset activity for governmental activities for the year ended June 30, 2014, is as follows: Beginning Balance at July 1, 2013 Adjustments Governmental Activities: Capital assets, not being depreciated: Land $ 69,609,372 $ - Right of way 284,928,794 - Construction -in -progress 18,595,820 - Total Capital Assets, Not Being Depreciated 373,133,986 - Capital assets, being depreciated: Buildings and improvements Equipment and furniture Vehicles Infrastructure Total Capital Assets, Being Depreciated Less accumulated depreciation: Buildings and improvements Equipment and furniture Vehicles Infrastructure Total Accumulated Depreciation Total Capital Assets, Being Depreciated, Net Governmental Activities Capital Assets, Net 69,063,708 - 2,290,186 - 1,598,538 1,223 197,968,501 - Ending Balance at Additions Deletions Transfers June 30, 2014 $ - $ - $ - $ 69,609,372 - 284,928,794 7,484,760 1,274,739 (2,438,807) 22,367,034 7,484,760 1,274,739 (2,438,807) 376,905,200 - - - 69,063,708 587,144 103,253 141,074 2,915,151 - - - 1,599,761 124,515 - 2,297,733 200,390,749 270,920,933 1,223 711,659 103,253 2,438,807 273,969,369 21,233,624 2,311,692 - - 23,545,316 1,743,730 - 205,276 96,640 - 1,852,366 1,360,738 1,223 83,344 - - 1,445,305 89,964,440 - 6,323,413 - - 96,287,853 114,302,532 1,223 8,923,725 96,640 - 123,130,840 156,618,401 - (8,212,066) 6,613 2,438,807 150,838,529 $ 529,752,387 $ - $ (727,306) $1,281,352 $ - $ 527,743,729 Depreciation expense was charged to the following functions in the Statement of Activities: General government $ 339,177 Community development 1,368,224 Community services 128 Public works 6,420,145 Internal service 796,051 $ 8,923,725 49 144 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 7: Capital Assets (Continued) Capital asset activity for business -type activities for the year ended June 30, 2014, is as follows: Beginning Ending Balance at Balance at July 1, 2013 Additions Deletions June 30, 2014 Business -Type Activities: Capital assets, not being depreciated: Land $ 36,840,832 $ - $ - $ 36,840,832 Total Capital Assets, Not Being Depreciated 36,840,832 - - 36,840,832 Capital assets, being depreciated: Buildings and improvements 6,636,465 - - 6,636,465 Equipment and furniture 2,073,478 - - 2,073,478 Vehicles 20,348 - - 20,348 Software 20,255 - - 20,255 Total Capital Assets, Being Depreciated 8,750,546 - - 8,750,546 Less accumulated depreciation: Buildings and improvements 1,976,308 234,557 - 2,210,865 Equipment and furniture 1,789,288 196,057 - 1,985,345 Vehicles 20,348 - - 20,348 Software 20,255 - - 20,255 Total Accumulated Depreciation 3,806,199 430,614 - 4,236,813 Total Capital Assets, Being Depreciated, Net 4,944,347 (430,614) - 4,513,733 Governmental Activities Capital Assets, Net $ 41,785,179 $ (430,614) $ - $ 41,354,565 Depreciation expense was charged to the following function in the Statement of Activities: Golf Course $ 430,614 50 145 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 8: Changes in Long -Term Liabilities - Governmental Activities a. 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, 2014: Balance at Balance at June Due within July 1, 2013 Additions Deletions 30, 2014 one year City: Compensated absences payable $ 744,007 $ 570,096 $ 475,121 $ 838,982 $ 475,121 Copier Lease Payable 71,045 - 11,918 59,127 12,967 Dell Computer Lease - 90,629 20,693 69,936 20,635 OPEB Liability 559,591 120,039 16,253 663,377 - General liability retrospective deposit payable - 209,320 - 209,320 209,320 RDA Project Area No. 2: Provident Loan 1,441,096 - 35,341 1,405,755 38,411 US Department of Agriculture 702,105 - 15,760 686,345 17,412 Financing Authority: Revenue bonds 3,425,000 - 495,000 2,930,000 525,000 Total $ 6,942,844 $ 990,084 $ 1,070,086 $ 6,862,842 $ 1,298,866 b. A description of individual issues of debt (excluding defeased bonds) outstanding as of June 30, 2014, is as follows: Copier Lease 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%. This new 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, 2014, are as follows: Year Ending June 30, Total 2015 $ 17,477 2016 17,477 2017 17,477 2018 17,477 Total Payments 69,908 Less amount representing interest (10,781) Outstanding Principal $ 59,127 51 146 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 8: 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%. 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, 2014, are as follows: Year Ending June 30, Total 2015 $ 23,474 2016 23,474 2017 23,474 2018 5,977 2019 427 Total Payments 76,826 Less amount representing interest (6,890) Outstanding Principal $ 69,936 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% and 5.30% 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% 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, 2014, is $ 2,930,000. 52 147 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 8: Changes in Long -Term Liabilities — Governmental Activities (Continued) The minimum annual requirements to amortize the bond payable as of June 30, 2014, are as follows: Principal Interest 2015 $ 525,000 $ 148,046 2016 555,000 118,076 2017 585,000 86,441 2018 615,000 53,141 2019 650,000 18,038 Totals $ 2,930,000 $ 423,742 California Joint Powers Insurance Authoritv Retrospective Deposit Liabilit Retrospective deposits and refunds are cost allocation adjustments to prior coverage periods. Some claims take many years to resolve and over time their estimated value changes. The retrospective adjustments are calculated annually and take into consideration all the changes in claim values that occurred during the most recent year. The formula is designed to adequately cover the cost of claims brought against members and to ensure the overall financial strength and security of the CJPIA. The formula was developed to be as equitable as possible by taking into consideration both risk exposure and claims experience of individual members. CJPIA has taken the amount owed to them by the City as an offset to the CJPIA General Liability cumulative refund due to the City by the CJPIA. More information on the CJPIA retrospective balances can be found on the CJPIA website at CJPIA.org. At June 30, 2014, the City had a retrospective liability totaling $209,320. 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% interest rate. The loan is amortized on a thirty year basis with the outstanding balance due in twenty years or August 2021. The outstanding principal balance in October 2008 when the property was acquired by the former redevelopment agency was $1,572,031. 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. Repayment of the monthly loan amount of $12,873 is made from tenant rent receipts. The source for the final principal payment due in August 2021, of $1,050,109 will be determined at a future date. The principal balance of this loan at June 30, 2014, is $1,405,755. 53 148 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 8: Changes in Long -Term Liabilities - Governmental Activities (Continued) The minimum annual requirements to amortize the loan payable as of June 30, 2014, are as follows: Principal Interest 2015 $ 38,411 $ 119,134 2016 41,748 116,064 2017 45,375 112,726 2018 49,317 109,099 2019 53,602 105,157 2020-2022 1,177,302 302,913 Totals $ 1,405,755 $ 865,093 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% 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 of $7,107 is made from tenant rent receipts and a rental subsidy from the USDA. Rural Development has agreed to a 9% 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, 2014, is $686,345. Principal Interest 2015 $ 17,412 $ 67,870 2016 19,235 66,047 2017 21,249 64,033 2018 23,474 61,807 2019 25,932 59,349 2020-2024 176,546 249,863 2025-2029 290,473 135,936 2030-2032 112,024 8,602 Totals $ 686,345 $ 713,507 Compensated absences Compensated absences are described in note 1. The liability is typically liquidated by the general fund. Other Post -Employment Benefits (OPEB) OPEB are described in Note 15. The liability is typically liquidated by the general fund. 54 149 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 9: Changes in Long -Term Liabilities — Business -type Activities Changes in business -type long-term liabilities for the year ended June 30, 2014, were as follows: Balance at Balance at Due within July 1, 2013 Additions Deletions June 30, 2014 one year Golf Course: Capital leases payable $ 43,736 $ - $ 43,736 $ - $ - The City of La Quinta entered into several capital lease agreements for the operation of the Silver Rock Golf Resort. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of their future minimum lease payments as of the inception date. The lease with Wells Fargo Financing Leasing, Inc. ended in September 2013. Note 10: 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. The following is a summary of Improvement Bonds outstanding at June 30, 2014. Amount Outstanding at Proceeds Maturity Date Interest Rate June 30, 2014 Assessment District No. 97-1 $ 705,262 9/2/2018 4.10% - 5.60% $ 205,000 55 150 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 11: Interfund Receivables and Payables The composition of current interfund receivable and payable as of June 30, 2014, are as follows: Due to Other Funds Civic Center Non -Major Fund Governmental Total Due From Other Funds General Fund $ 209,318 $ 25,497 $ 234,815 The interfund balances were made to cover negative cash balances and other temporary loans at June 30, 2014. The composition of non -current interfund receivable and payable as of June 30, 2014, are as follows: Advances From Other Funds Non -Major Civic Center Governmental Golf Course TOTAL Advances to Other Funds General Fund $ 7,103,172 $ 2,733,630 $ 5,326,381 $ 15,163,183 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, 2014, the Civic Center expansion was completed and the amount of the advance was $7,103,172 outstanding. The advance accrues interest that would have been earned by Local Agency Investment Fund. b) As of June 30, 2014, the General Fund has advanced to the Golf Course fund $5,326,381. The advances accrue interest at the City's investment pool rate and are 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 from the General Fund to the Street and Park Maintenance Facility Funds was approved. As of June 30, 2014, the amount of the outstanding advance was $1,966,991. The advance accrues interest at the earnings rate of the City's investment pool fund. 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 Redevelopment Agency to the General Fund with the 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, 2014, the remaining balance of the advance was $766,639. 56 151 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 12: Interfund Transfers Transfers Out Equipment Replacement - Non -Major Internal Service General Fund Governmental Fund Total Transfers In General Fund $ - $ 117,988 $ - $ 117,988 Capital Improvement 570,713 2,980,809 - 3,551,522 Non -Major Governmental 2,000 164,169 366,084 532,253 Golf Course 500,000 - - 500,000 Total: $ 1,072,713 $ 3,262,966 $ 366,084 $ 4,701,763 a) $117,988 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) $570,713 was transferred from the General Fund to the Capital Improvement Fund to transfer various capital projects and sales tax rebate agreements. c) $2,980,809 was transferred to Capital Improvement Fund from various non -major funds to fund various capital projects within the City. d) A combined $532,253 was transferred to various non -major funds from the General Fund, Equipment Replacement Fund, and other non -major funds to support various administrative operations, capital project, and debt service expenses within the City. e) $500,000 was transferred from the General Fund to the Golf Course Fund to fund the canal restoration project. 57 152 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 IV. OTHER INFORMATION Note 13: Defined Benefit Pension Plan Plan Description The City of La Quinta contributes to the California Public Employees Retirement System (PERS), a cost sharing multiple -employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost -of -living adjustments and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by State statute and City ordinance. Copies of PERS' annual financial report may be obtained from their executive office: 400 P Street, Sacramento, CA 95814. Funding Policy Participants are required to contribute 8% of their annual covered salary. The City makes the contributions required of City employees on their behalf and for their account. The City is required to contribute at an actuarially determined rate; the current rate is 14.660% of annual covered payroll. The contribution requirements of plan members and the City are established and may be amended by PERS. Contributions For the year ended June 30, 2014, the City's contribution of $760,966 was equal to the City's required and actual contribution. Contributions are made from the General Fund, Golf Course Fund and Information Technology Fund. The required contribution was determined as part of the June 30, 2011, actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions included (a) 7.5% investment rate of return (net of administrative expenses) and (b) projected annual salary increases that range from 3.30% to 14.20% depending on age, service, and type of employment. Both (a) and (b) include inflation component of 2.75%. The actuarial value of PERS assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a three-year period. PERS unfunded actuarial accrued liability (or surplus) is being amortized as a level percentage of projected payroll on a closed basis. The remaining amortization period at June 30, 2014, was 21 years. Fiscal Year Contribution Contributed 6/30/2012 $ 906,917 100% 6/30/2013 869,462 100% 6/30/2014 760,966 100% Note 14: 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, 2014, there was one plan member. There are no required contributions by plan members. During the 2013-2014 fiscal year the City made no contributions to fund the Supplemental Pension Savings Plan. 58 153 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 15: 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' $115/month for calendar 2013 and 2014, 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 The contribution requirements of plan members and the City are established and may be amended by the City, City Council and/or the employee association. Currently, contributions are not required from plan members. A contribution was made during 2013-2014 fiscal year for $16,253. As a result, the City calculated and recorded a net OPEB obligation, representing the difference between the annual required contribution (ARC) and actual contributions, as presented below: Annual required contribution (ARC) $ 138,992 Interest on net OPEB obligation 5,596 Adjustment to ARC (24,549) Annual OPEB cost 120,039 Contributions made (16,253) (Decrease) increase in net OPEB obligation 103,786 Net OPEB obligation (asset) - beginning of year 559,591 Net OPEB obligation (asset) - end of year $ 663,377 The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation for 2013-2014 and the 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) 6/30/2012 $ 128,493 $ 6,160 4.79% $ 459,644 6/30/2013 116,408 16,461 14.14% 559,591 6/30/2014 120,039 16,253 13.54% 663,377 59 154 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 15: Post -Employment Health Benefits (Continued) 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 schedule of funding progress below presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. The information is as of the latest actuarial valuation information available. Actuarial Actuarial Actuarial Percent of Type of Valuation Value of Accrued Covered Valuation Date Assets Liability Funding Ratio Covered Payroll Payroll Interest Rate Actual 7/1/2008 $ - $ 590,676 0.0% $ 7,821,474 7.6% 5.0% Actual 7/1/2011 - 428,328 0.0% 7,459,445 5.7% 5.0% 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, 2011, actuarial valuation using the entry age actuarial cost method. The actuarial assumptions included a 5.0% investment rate of return, projected salary increases ranging from 5.0% to 8.0%, a 4.0% per year cost -of -living adjustments, and an 8% healthcare trend rate.. Both include an inflation component of 4%. 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, 2014, was twenty-five years. The number of active participants is 12. Note 16: Liability, Workers' Compensation, and Purchased Insurance The City of La Quinta is a member of the CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Authority). The Authority is composed of 119 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority 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 Authority 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. Each member pays an annual contribution to cover estimated losses for the coverage period. This initial funding is paid at the beginning of the coverage period. After the close of the coverage period, outstanding claims are valued. A retrospective deposit computation is then conducted annually thereafter until all claims incurred during the coverage period are closed on a pool -wide basis. This subsequent cost re -allocation among members based on actual claim development can result in adjustments of either refunds or additional deposits required. 60 155 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 16: Liability, Workers' Compensation, and Purchased Insurance (Continued) The total funding requirement for self-insurance programs is estimated using actuarial models and prefunded through the annual contribution. Costs are allocated to individual agencies based on exposure (payroll) and experience (claims) relative to other members of the risk -sharing pool. Additional information regarding the cost allocation methodology is provided below. General Liability In the liability program claims are pooled separately between police and non -police 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 in excess of $750,000 up to the reinsurance attachment point of $5 million are distributed based on the outcome of cost allocation within the first and second loss layers. (5) Costs of covered claims from $5 million to $10 million are paid under a reinsurance contract subject to a $2.5 million annual aggregate deductible. The $2.5 million annual aggregate deductible is fully covered under a separate policy; as such no portion of it is retained by the Authority. Costs of covered claims from $10 million to $15 million are paid under two reinsurance contracts subject to a combined $3 million annual aggregate deductible. The $3.0 million annual aggregate deductible is fully retained by the Authority. (6) Costs of covered claims from $15 million to $20 million are paid under reinsurance agreements. (7) Costs of covered claims from $20 million to $50 million are paid under excess insurance policies. The overall coverage limit for each member including all layers of coverage is $50 million per occurrence. Costs of covered claims for subsidence losses are paid by reinsurance and excess insurance with a pooled sub -limit of $30 million per occurrence. This $30 million subsidence sub -limit is composed of (a) $5 million retained within the pool's SIR, (b) $15 million in reinsurance, subject to the same annual aggregate deductibles previously stated, and (c) $10 million in excess insurance. The excess insurance layer has a $10 million annual aggregate limit. Workers' Compensation In the workers' compensation program claims are pooled separately between public safety (police and fire) and non-public safety 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 in excess of $100,000 up to the reinsurance attachment point of $2 million are distributed based on the outcome of cost allocation within the first and second loss layers. (5) Costs of covered claims from $2 million up to statutory limits are paid under a reinsurance policy. 61 156 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 16: Liability, Workers' Compensation, and Purchased Insurance (Continued) Protection is provided per statutory liability 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. Additional Coverage Property Insurance The City of La Quinta participates in the all-risk property protection program of the Authority. 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 Authority. City of La Quinta property currently has all-risk property insurance protection in the amount of Non Participant. 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 and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of La Quinta property currently has earthquake protection in the amount of Non Participant. There is a deductible of 5% per unit of value with a minimum deductible of $100,000. Premiums for the coverage are paid annually and are not subject to retrospective adjustments. Crime Insurance The City of La Quinta purchases crime insurance coverage in the amount of Non Participant with a Non Participant deductible. The fidelity coverage is provided through the Authority. Premiums are paid annually and are not subject to retrospective adjustments. Note 17: Commitments and Contingencies The following material construction commitments existed at June 30, 2014: Contract Expenditures Remaining Project Name Amount to date Commitments Senior Center Expansion $ 2,575,998 Pavement Management & Slurry Seal 2,117,714 919,207 $ 1,656,791 148,948 1,968,766 62 157 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 18: Fund Balance Fund Balance Commitments The City has the following committed fund balance shown on the balance sheet: Committed to emergency reserve - the City established the amount of 35% of the Fiscal Year 2013-2014 budget plus $4,000,000 which totals $16,034,995 in the General Fund for the year ended June 30, 2014. 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, 2014, the City has committed $1,523,401 for this purpose. Committed to working capital reserve - the City established the amount of 8.25% of the Fiscal Year 2013-2014 budget which totals $2,836,820 in the General Fund for the year ended June 30, 2014. Committed to Fiscal Year 2014 carryovers to Fiscal Year 2015 $356,438. Committed to Fiscal Year 2014 capital project carryovers to Fiscal Year 2015 1,507,429. These committed amounts have been approved by Council based on certain percentages and will be used only in the event of Council approval. Note 19: 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 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% of green fees. For the fiscal year ending June 30, 2014, the Golf Course had an operating loss before contributions and transfers of $810,940. 63 158 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 20: 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% 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, 2014, the City made $98,498 in reimbursement payments to the owner leaving an outstanding balance of $1,382,482. Note 21: Extraordinary Items Notes payables owed to the City of La Quinta in the amount of $6,402,450 were included in the transfer of the assets and liabilities of the former redevelopment agency as of February 1, 2012 due to the dissolution of the Former Redevelopment Agency. During the current year the California Department of Finance disallowed these notes as enforceable obligations and as a result were transferred back to the City. This transaction is shown as an extraordinary loss in the Governmental Statement of Revenues, Expenditures and Changes in Fund Balance and an extraordinary gain in the Statement of Changes in Fiduciary Net Position. Note 22: 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 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 redevelopment 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 Redevelopment Agency is reported as a fiduciary fund (private purpose trust fund). 64 159 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) a. Cash and Investments Cash and investments reported in the accompanying financial statements consisted of the following: Cash and investments pooled with the City $ 31,289,063 Cash and investments with fiscal agent 33,870,741 $ 65,159,804 b. Loans Receivable Owner Participation Agreement — Garff Properties, LLC In July 2010, the former redevelopment agency entered into an Owner Participation Agreement (OPA) with an 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. 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, 2014, is $1,715,738. Owner Participation Aareement — Torre Nissan In June 2011, the former redevelopment agency entered into an Owner Participation Agreement (OPA) with an autodealer, Mega Dealer, LLC ("Torre Nissan") that provides for the 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 facilitates. In connection with the OPA, Torre Nissan has executed a promissory note, which is secured by a subordinated deed of trust. 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. As of June 30, 2014, construction was in progress and $1,499,999 of the $1,500,000 had been expended leaving an available balance of $1. c. Due from other Governments La Quinta Community Park In July 2002, an advance of $4,167,912 was made from the former redevelopment agency to provide funding for the development of the publicly owned improvements to the La Quinta Community Park. The advance accrues interest at the earnings rate of the City's investment pool fund. As of June 30, 2014, the remaining balance of the advance for the La Quinta Community Park is $469,486. 65 160 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) La Quinta Library In April 2005, another advance of $2,490,273 was made from the former redevelopment agency to provide funding for the construction of the public library. The advance accrues interest at the earnings rate of the City's investment pool fund. The remaining balance of this advance at June 30, 2014, is $1,750,152. d. Long -Term Debt A description of long-term debt outstanding (excluding defeased debt) of the Successor Agency as of June 30, 2014, follows: Balance at Balance at June Due within one July 1, 2013 Additions Defeasements Deletions 30, 2014 year Tax allocation bonds $ 130,870,000 $ 120,245,000 $ 124,905,000 $ 35,000 $ 126,175,000 $ 5,910,000 City loans 41,378,966 - - 6,402,450 34,976,516 - Revenue bonds 106,305,000 - - 2,495,000 103,810,000 2,615,000 Unamortized premiums/discounts (1,024,145) 6,047,330 (778,466) 292,681 5,508,970 - Total $ 277,529,821 $ 126,292,330 $ 124,126,534 $ 9,225,131 $ 270,470,486 $ 8,525,000 Tax Allocation Bonds As of June 30, 2014, the following issuances of Tax Allocation Bonds were outstanding: Series 1998, Project Area No. 1 Tax allocation refunding bonds, Series 1998, in the amount of $15,760,000 were issued by the Former Agency to refund the outstanding aggregate principal amount of the former redevelopment agency's Tax Allocation Bonds, Series 1991. The remaining proceeds were used to finance certain capital improvements within the La Quinta Redevelopment Project Area No. 1. Interest rates on the bonds range from 5.20% to 5.25% 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 pledged tax increment revenues of Project Area No. 1. Term Bonds maturing September 1, 2028, are subject to mandatory sinking fund redemption, in part by lot, on September 1, 2013, and on each September 1 thereafter, through September 1, 2028, at a price equal to the principal amount thereof plus accrued interest. There are certain limitations regarding the issuance of parity debt as further described in the official statement. A portion of the proceeds were used to obtain a surety agreement to satisfy the bond reserve requirement. These bonds were defeased as of June 30, 2014, with the issuance of the 2013 Series A and 2013 Series B Subordinate Tax Allocation Refunding Bonds. 66 161 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) Series 1998, Project Area No. 2 Tax allocation refunding bonds, Series 1998, in the amount of $6,750,000 were issued by the former redevelopment agency to refund the outstanding aggregate principal amount of the Former Agency's Tax Allocation Bonds, Series 1992. The remaining proceeds were used to finance certain capital improvements within the La Quinta Redevelopment Project Area No. 2. Interest rates on the bonds range from 3.75% to 5.28% 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 pledged tax increment revenues of Project Area No. 2. Term Bonds maturing September 1, 2028 and September 1, 2033, are subject to mandatory sinking fund redemption, in part by lot, on September 1, 2009 and September 1, 2019, respectively, and on each September 1 thereafter equal to the principal amount thereof plus accrued interest. There are certain limitations regarding the issuance of parity debt as further described in the official statement. A portion of the proceeds were used to obtain a surety agreement to satisfy the bond reserve requirement. These bonds were defeased as of June 30, 2014, with the issuance of the 2013 Series A and 2013 Series B Subordinate Tax Allocation Refunding Bonds. Series 2001, Project Area No. 1 On August 15, 2001, the former redevelopment agency issued tax allocation bonds in the amount of $48,000,000 to finance capital projects benefiting the La Quinta Redevelopment Project Area No. 1. The 2001 tax allocation bonds were issued at a discount of $422,400 and issuance costs of $1,517,325. The bonds consist of $17,280,000 of term bonds that accrue interest at 5.00% and mature on September 1, 2021, and $30,720,000 of term bonds that accrue interest at 5.18% and mature on September 1, 2031. The interest and principal on the bonds are payable from pledged tax increment revenues. A portion of the proceeds were used to obtain a surety agreement to satisfy the bond reserve requirement. These bonds were defeased as of June 30, 2014 with the issuance of the 2013 Series A and 2013 Series B Subordinate Tax Allocation Refunding Bonds. Series 2002, Project Area No. 2 On June 12, 2002, the former redevelopment agency issued tax allocation bonds in the amount of $40,000,000 to finance capital projects benefiting the La Quinta redevelopment Project Area No. 2. The 2002 tax allocation bonds were issued at a discount of $360,000 and issuance costs of $1,250,096. The bonds consist of $6,355,000 of serial bonds and $33,645,000 of term bonds. Interest Rates on serial bonds range from 1.75% and 4.00% and are payable semi-annually on March 1 and September 1 of each year until maturity. Term bonds accrue interest at 5.00% and 5.125% and mature on September 1, 2022 and September 1, 2023. The interest and principal on the bonds are payable from pledged tax increment revenues. 67 162 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) A portion of the proceeds were used to obtain a surety agreement to satisfy the bond reserve requirement. These bonds were defeased as of June 30, 2014, with the issuance of the 2013 Series A and 2013 Series B Subordinate Tax Allocation Refunding Bonds. Series 2003, Project Area No. 1 On September 1, 2003, the former redevelopment agency issued tax allocation bonds in the amount of $26,400,000 to finance capital projects benefiting the La Quinta Redevelopment Project Area No. 1. The 2003 tax allocation bonds were issued at a discount of $277,200 and issuance costs of $629,191. Interest is payable semi-annually on March 1 and September 1 of each year, commencing March 1, 2004. Interest payments range from 4.24% to 6.44% per annum. The interest and principal on the bonds are payable from pledged tax increment revenues. Term bonds maturing on September 1, 2013 through September 1, 2032, are subject to mandatory redemption from minimum sinking fund payments, in part by lot, on September 1, 2004, September 1, 2014, and September 1, 2024, respectively, and on each September 1 thereafter at a redemption price equal to the principal amount thereof plus accrued interest to the redemption date. These bonds were defeased as of June 30, 2014, with the issuance of the 2013 Series A and 2013 Series B Subordinate Tax Allocation Refunding Bonds. Series 2011, Project Area No. 2 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 2011 tax allocation bonds were issued at a discount of $86,207 and issuance costs of $108,500. The bonds consist of $190,000 of term bonds that accrue interest at 5.375% and mature on September 1, 2016, $280,000 of term bonds that accrue interest at 7.125% and mature on September 1, 2021, $380,000 of term bonds that accrue interest at 7.600% and mature on September 1, 2026, and $5,150,000 of term bonds that accrue interest at 8.150% and mature on September 1, 2031. The interest and principal on the bonds are payable from pledged tax increment revenues. A portion of the proceeds were used to fund the bond reserve requirement. The principal balance of outstanding bonds at June 30, 2014, is $5,930,000 with an unamortized discount of $76,912. 68 163 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) The minimum annual requirements to amortize the bond payable as of June 30, 2014, are as follows: Principal Interest 2015 $ 40,000 $ 473,930 2016 40,000 471,780 2017 40,000 469,630 2018 50,000 466,774 2019 50,000 463,211 2020-2024 315,000 2,252,905 2025-2029 440,000 2,112,006 2030-2034 650,000 1,894,875 2035-2039 3,440,000 1,097,398 2040-2042 865,000 35,249 Totals $ 5,930,000 $ 9.737,758 Series 2013A On December 17, 2013, the former redevelopment 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% to 5.00% 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, 2014, is $97,190,000 with an unamortized premium of $5,753,466. The minimum annual requirements to amortize the bond payable as of June 30, 2014, are as follows: Principal Interest 2015 $ 4,690,000 $ 5,371,591 2016 3,405,000 4,385,588 2017 3,505,000 4,264,413 2018 3,645,000 4,121,413 2019 3,790,000 3,953,763 2020-2024 22,005,000 16,651,441 2025-2029 28,035,000 10,493,640 2030-2034 28,115,000 2,938,656 Totals $ 97,190,000 $ 52,180,505 69 164 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) Series 2013B On December 17, 2013, the former redevelopment 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% and mature on September 1, 2026, $4,335,000 of term bonds that accrue interest at 5.550% and mature on September 1, 2029, and $5,115,000 of term bonds that accrue interest at 5.820% and mature on September 1, 2032. The remaining $9,895,000 matures annually with rate ranging from 0.76% to 4.89%. 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, 2014, is $23,055,000 with an unamortized discount of $8,503. The minimum annual requirements to amortize the bond payable as of June 30, 2014, are as follows: Principal Interest 2015 $ 1,180,000 $ 1,240,888 2016 865,000 1,032,011 2017 880,000 1,016,504 2018 900,000 996,053 2019 920,000 970,318 2020-2024 5,150,000 4,276,983 2025-2029 6,525,000 2,835,432 2030-2033 6,635,000 798,053 Totals $ 23,055,000 $ 13,166,242 The Agency completed the advance refunding of the 1998 Project Area 1, 1998 Project Area 2, 2001 Project Area 1, 2002 Project Area 2, and 2003 Project Area 1 Tax Allocation Bonds with the issuance of the 2013 A and 2013 B Tax Allocation Refunding Bonds to reduce its total debt service payments by $10,707,824 and to obtain an economic gain (difference between the present values of the old and new debt service payments) of $4,275,185 which is reported as a deferred loss on refunding. Revenue Bonds As of June 30, 2014, the following issuances of Revenue Bonds were outstanding: 2004 Series A Local Agency Revenue Bonds On June 29, 2004, the La Quinta Financing Authority issued revenue bonds in the amount of $90,000,000 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 and to advance refund the Agency's 70 165 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) Redevelopment Project Areas No. 1 and 2, 1995 Housing Tax Allocation Bonds. The 2004 local agency revenue bonds were issued with issuance costs of $2,600,229 and a premium of $476,496. Interest is payable semi-annually on March 1 and September 1 of each year, commencing September 1, 2005. Interest payments range from 3% to 5.25% per annum. The interest and principal on the bonds are payable from pledged tax increment revenues. Term bonds maturing on September 1, 2024, September 1, 2029 and September 1, 2034, are subject to mandatory redemption from minimum sinking fund payments, in part by lot, on September 1, 2017, September 1, 2025, and September 1, 2030, respectively, and on each September 1 thereafter at a redemption price equal to the principal amount thereof plus accrued interest to the redemption date. A portion of the proceeds were used to obtain a surety agreement to satisfy the bond reserve requirement. There are certain limitations regarding the issuance of parity debt as further described in the official statement. The principal balance of outstanding bonds at June 30, 2014, is $75,480,000 with an unamortized premium of $112,473. The minimum annual requirements to amortize the bond payable as of June 30, 2014, are as follows: Principal Interest 2015 $ 2,075,000 $ 3,823,431 2016 2,175,000 3,714,463 2017 2,290,000 3,597,256 2018 2,410,000 3,473,881 2019 2,535,000 3,344,075 2020-2024 14, 830, 000 14, 520, 756 2025-2029 19,090,000 10,163,219 2030-2034 24,415,000 4,700,072 2035-2037 5,660,000 145,038 Totals $ 75,480,000 $ 47,482,191 2011 Series A Local Agency Subordinate Taxable Revenue Bonds 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. The 2011 local agency subordinate taxable revenue bonds were issued with issuance costs of $323,375 and a discount of $308,839. Interest is payable semi-annually on March 1 and September 1 of each year, commencing September 1, 2011. Interest payments range from 3.750% to 8.185% per annum. The interest and principal on the bonds are payable from pledged tax increment revenues. 71 166 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) Term bonds maturing on September 1, 2026, September 1, 2031 and September 1, 2036, are subject to mandatory redemption from minimum sinking fund payments, in part by lot, on September 1, 2022, September 1, 2027, and September 1, 2032, respectively, and on each September 1 thereafter at a redemption price equal to the principal amount thereof plus accrued interest to the redemption date. A portion of the proceeds were used to fund the bond reserve requirement. There are certain limitations regarding the issuance of parity debt as further described in the official statement. The principal balance of outstanding bonds at June 30, 2014, is $28,330,000 with an unamortized discount of $271,554. The minimum annual requirements to amortize the bond payable as of June 30, 2014, are as follows: 2015 2016 2017 2018 2029 2020-2024 2025-2029 2030-2034 2035-2037 Totals Loans from the City of La Quinta Principal Interest $ 540,000 $ 2,137,987 565,000 590,000 625,000 665,000 4,065,000 5,835,000 8,515,000 6,930,000 2,111,712 2,081,067 2,045,406 2,004,653 9,234,748 7,383,218 4,595,381 867,525 $ 28,330,000 $ 32,461,697 The City of La Quinta loaned money to the former Redevelopment Agency to cover operating and capital shortfalls. These loans were paid back to the City during the 2010-2011 fiscal year. This repayment was disallowed by the California Department of Finance during their Asset Transfer Review of the former Redevelopment Agency and demanded that this money be remitted to the State for distribution to the effecting taxing entities. The City reversed this transaction and the payable to the State is properly recorded by the Successor Agency as of June 30, 2013. 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. As of June 30, 2014, the amount due to the City of La Quinta was $34,976,516. e. 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 72 167 CITY OF LA QUINTA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2014 Note 22: Successor Agency Trust for Assets of Former Redevelopment Agency (Continued) interest remaining on the debt is $385,013,393 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 $20,011,681 and the debt service obligation on the bonds was $16,042,042. f. Conduit Debt Financing 2002 Series B Multifamily Housing Revenue Bonds In April 2002, the Agency issued $3,000,000 of 2002 Series B Multifamily Housing Revenue Bonds to provide financing for the acquisition, construction and equipping of a multifamily senior rental housing project known as Miraflores Apartments located in the City of La Quinta. The bonds mature on June 1, 2035, and bear interest at 5.5% per annum. Outstanding bonds at June 30, 2014, are $2,610,000. The bond is secured solely by the credit facility, Fannie Mae, and by a pledge of the trust estate comprised of bond proceeds and property. The bond is not an obligation of the issue, but payable solely from the security. g. Insurance The Successor Agency of the former redevelopment agency is covered under the insurance policy of the City of La Quinta at June 30, 2014. h. Extraordinary Items Notes payables owed to the City of La Quinta in the amount of $6,402,450 were included in the transfer of the assets and liabilities of the former redevelopment agency as of February 1, 2012 due to the dissolution of the Former Redevelopment Agency. During the current year the California Department of Finance disallowed these notes as enforceable obligations and as a result were transferred back to the City. This transaction is shown as an extraordinary loss in the Governmental Statement of Revenues, Expenditures and Changes in Fund Balance and an extraordinary gain in the Statement of Changes in Fiduciary Net Position. 73 168 CITY OF LA QUINTA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2014 Note 1: 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. Budgets were not adopted for the Development Agreement funds. 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). Excess Expenditures over budget General Fund: General Government Fiscal Services Public Safety Police Parks and recreation Parks & recreation Public Works Administration Mai ntenance/operations-streets Engineering services Debt Service Principal retirement Interest and fiscal charges Budget Actual Variance $ 856,413 $ 872,791 $ 16,378 13,468,659 13,639,205 170,546 198,100 207,963 9,863 450,254 479,366 29,112 1,008,015 1,028,178 20,163 678,946 998,204 319,258 - 11,918 11,918 - 5,559 5,559 74 169 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE BY DEPARTMENT GENERALFUND YEAR ENDED JUNE 30, 2014 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 92,572,590 $ 92,572,590 $ 92,572,590 $ - Resources (Inflows): Taxes 22,619,500 23,520,500 26,559,246 3,038,746 Licenses and permits 1,055,100 916,800 953,540 36,740 Intergovernmental 8,926,500 8,926,500 8,508,823 (417,677) Charges for services 633,500 760,900 1,238,277 477,377 Use of money and property 758,100 653,800 879,804 226,004 Fines and forfeitures 243,000 163,000 237,682 74,682 Miscellaneous 150,000 104,700 327,519 222,819 Transfers in 150,000 202,972 117,988 (84,984) Proceeds from sale of capital asset - - - - Extraordinary loss - - (6,402,450) (6,402,450) Amounts Available for Appropriation 127,108,290 127,821,762 124,993,019 (2,828,743) Charges to Appropriation (Outflow): General government Legislative 724,600 724,600 645,146 79,454 City Manager 655,000 724,981 594,276 130,705 Marketing 538,100 578,100 572,064 6,036 Human Resources 666,600 761,600 637,885 123,715 City Clerk 392,500 388,800 359,684 29,116 Fiscal Services 915,300 856,413 872,791 (16,378) Central Services 1,147,900 245,900 182,480 63,420 Public safety Police 13,278,100 13,468,659 13,639,205 (170,546) Public Buildings 1,133,900 1,032,500 944,958 87,542 Code Compliance 795,600 795,600 733,340 62,260 Building & Safety 791,300 961,300 927,447 33,853 Fire 5,252,400 5,230,900 4,697,732 533,168 Emergency Services 199,200 199,200 187,821 11,379 Planning and development Administration 594,200 706,120 670,081 36,039 Current Planning 457,500 494,574 362,626 131,948 Parks and recreation Community Services Admin 911,000 1,001,541 846,875 154,666 Senior Center 385,200 360,200 346,721 13,479 Parks & Recreation 198,100 198,100 207,963 (9,863) Park Maintenance 1,402,600 1,535,600 1,380,722 154,878 Public works Administration 435,900 446,454 479,366 (32,912) Development Services 562,700 641,600 588,684 52,916 Maintenance/Operations - Street 11,000 1,008,015 1,028,178 (20,163) Maintenance/Operations - Lighting 462,700 698,431 355,893 342,538 Engineering Services 911,500 678,946 998,204 (319,258) Capital outlay 61,959 8,934 53,025 Debt service: Principal retirement - - 11,918 (11,918) Interest and fiscal charges - - 5,559 (5,559) Transfers out 2,425,000 3,143,758 1,072,713 2,071,045 Total Charges to Appropriations 35,247,900 36,943,851 33,359,266 3,584,585 Budgetary Fund Balance, June 30 $ 91,860,390 $ 90,877,911 $ 91,633,753 $ 755,842 75 170 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE HOUSING AUTHORITY PA NO. 1 YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Miscellaneous Amounts Available for Appropriations Charges to Appropriation (Outflow): Planning and development Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 2,884,667 $ 3,744,088 $ 3,744,088 $ - 245,500 245,500 380,454 134,954 125,000 125,000 467 (124,533) 3,255,167 4,114,588 4,125,009 10,421 290,700 290,700 238,571 52,129 290,700 290,700 238,571 52,129 $ 2,964,467 $ 3,823,888 $ 3,886,438 $ 62,550 76 in CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE HOUSING AUTHORITY PA NO. 2 YEAR ENDED JUNE 30, 2014 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 1,146,138 $ 1,132,522 $ 1,132,522 $ - Resources (Inflows): Intergovernmental 627,200 627,200 429,425 (197,775) Use of money and property 2,800 2,800 195,155 192,355 Miscellaneous 4,200 4,200 6,333 2,133 Amounts Available for Appropriations 1,780,338 1,766,722 1,763,435 (3,287) Charges to Appropriation (Outflow): Planning and development 354,300 495,800 367,338 128,462 Debt service: Principal retirement 193,000 51,200 51,101 99 Interest and fiscal charges 188,600 188,900 141,756 47,144 Total Charges to Appropriations 735,900 735,900 560,195 175,705 Budgetary Fund Balance, June 30 $1,044,438 $ 1,030,822 $ 1,203,240 $ 172,418 77 172 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 Fund — To account for revenues from property tax increment dedicated library 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 Enforcements Block Grant (SLEBG) 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. Arts 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 — To account for law enforcement grants. 78 173 Proposition 1 B - To account for the revenues and expenditures related to Proposition 1 B monies. Justice Assistance Grant — To account for Federal Bureau of Justice Block Grant program grant funds, which are used to reduce crime and improve public safety. Measure A - To account for the revenues and expenditures related to Measure A monies. Transportation Uniform Mitigation Fee - To account for the revenues and expenditures related to Transportation Uniform Mitigation Fee monies. 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. 79 174 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 Special Revenue Funds Federal Gas Tax Library Assistance SLEBG Assets: Pooled cash and investments $ 927,257 $ 2,824,332 $ - $ 63,881 Receivables: Accrued interest 563 3,593 - 66 Prepaid costs - - - - Due from other governments 132,398 818,738 - - Total Assets $ 1,060,218 $ 3,646,663 $ - $ 63,947 Liabilities, and Fund Balances: Liabilities: Accounts payable $ - $ - $ - $ - Unearned revenues - - - - Deposits payable - - - - Due to other governments - - - - Due to other funds - - 12,914 - Advances from other funds - - - - Total Liabilities - - 12,914 - Fund Balances: Restricted for: Planning and development projects - - - - Public safety - - - 63,947 Community services - 3,646,663 - - Public works 1,060,218 - - - Capital Projects - - - - Unassigned - - (12,914) - Total Fund Balances 1,060,218 3,646,663 (12,914) 63,947 Total Liabilities and Fund Balances $ 1,060,218 $ 3,646,663 $ - $ 63,947 80 175 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 (CONTINUED) Special Revenue Funds Lighting and Indian Gaming Landscaping Quimby Public Safety Assets: Pooled cash and investments $ 39,230 $ - $ 8,126,156 $ 31,328 Receivables: Accrued interest 16 - 8,811 34 Prepaid costs - - - - Due from other governments - 18,057 - - Total Assets $ 39,246 $ 18,057 $ 8,134,967 $ 31,362 Liabilities, and Fund Balances: Liabilities: Accounts payable $ - $ - $ - $ - Unearned revenues 1,220 - - - Deposits payable - - - - Due to other governments - - - - Due to other funds - 11,716 - - Advances from other funds - - - - Total Liabilities 1,220 11,716 Fund Balances: Restricted for: Planning and development projects - - - - Public safety - - - 31,362 Community services - - 8,134,967 - Public works 38,026 6,341 - - Capital Projects - - - - Unassigned - - - - Total Fund Balances 38,026 6,341 8,134,967 31,362 Total Liabilities and Fund Balances $ 39,246 $ 18,057 $ 8,134,967 $ 31,362 81 176 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 Special Revenue Funds Art in Public South Coast Development Places Air Quality AB 939 Agreement Assets: Pooled cash and investments $ 680,508 $ 113,010 $ 773,664 $ 217,820 Receivables: Accrued interest 781 120 888 250 Prepaid costs - - - - Due from other governments - - - - Total Assets $ 681,289 $ 113,130 $ 774,552 $ 218,070 Liabilities, and Fund Balances: Liabilities: Accounts payable $ 3,403 $ 7,336 $ 18 $ - Unearned revenues - - - - Deposits payable - - - 217,943 Due to other governments - - - - Due to other funds - - - - Advances from other funds - - - - Total Liabilities 3,403 7,336 18 217,943 Fund Balances: Restricted for: Planning and development projects - 105,794 774,534 - Public safety - - - - Community services 677,886 - - - Public works - - - - Capital Projects - - - 127 Unassigned - - - - Total Fund Balances 677,886 105,794 774,534 127 Total Liabilities and Fund Balances $ 681,289 $ 113,130 $ 774,552 $ 218,070 82 177 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 (CONTINUED) Special Revenue Funds Justice Law Proposition Assistance Enforcement 1 B Grant Measure A Assets: Pooled cash and investments $ 157,293 $ - $ 2,648 $ 349,763 Receivables: Accrued interest 189 - - 379 Prepaid costs 28 - - - Due from other governments 21,130 - - 116,186 Total Assets $ 178,640 $ - $ 2,648 $ 466,328 Liabilities, and Fund Balances: Liabilities: Accounts payable $ 2,323 $ - $ - $ - Unearned revenues - - - - Deposits payable - - - - Due to other governments - - - - Due to other funds - - - - Advances from other funds - - - - Total Liabilities 2,323 - - - Fund Balances: Restricted for: Planning and development projects - - - - Public safety 176,317 - 2,648 - Community services - - - - Public works - - - 466,328 Capital Projects - - - - Unassigned - - - - Total Fund Balances 176,317 - 2,648 466,328 Total Liabilities and Fund Balances $ 178,640 $ - $ 2,648 $ 466,328 83 178 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 Assets: Pooled cash and investments Receivables: Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, and Fund Balances: Liabilities: Accounts payable Unearned revenues Deposits payable Due to other governments Due to other funds Advances from other funds Total Liabilities Fund Balances: Restricted for: Planning and development projects Public safety Community services Public works Capital Projects Unassigned Total Fund Balances Total Liabilities and Fund Balances Special Revenue Funds Transportation Uniform Capital Projects Funds Parks and Infrastructure Transportation Recreation $ 213,506 $ 23,181 $ 1,517,790 $ - 88 27 1,692 - $ 213,594 $ 23,208 $ 1,519,482 $ - $ 213,344 $ - - - 469,486 213,344 469,486 - - 250 - - - - 23,208 1,519,482 - - - - (469,486) 250 23,208 1,519,482 (469,486) $ 213,594 $ 23,208 $ 1,519,482 $ - 84 179 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 (CONTINUED) Assets: Pooled cash and investments Receivables: Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, and Fund Balances: Liabilities: Accounts payable Unearned revenues Deposits payable Due to other governments Due to other funds Advances from other funds Total Liabilities Fund Balances: Restricted for: Planning and development projects Public safety Community services Public works Capital Projects Unassigned Total Fund Balances Total Liabilities and Fund Balances Capital Projects Funds Library Community Development Center Street Facility Park Facility $ - $ 46,379 $ - $ - 972 - - $ - $ 47,351 $ - $ - 1,750,152 1,750,152 1,966,991 1,966,991 - 47,351 - (1,750,152) - (1,966,991) (1,750,152) 47,351 (1,966,991) $ - $ 47,351 $ 85 180 CITY OF LA QUINTA COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 Assets: Pooled cash and investments Receivables: Accrued interest Prepaid costs Due from other governments Total Assets Liabilities, and Fund Balances: Liabilities: Accounts payable Unearned revenues Deposits payable Due to other governments Due to other funds Advances from other funds Total Liabilities Fund Balances: Restricted for: Planning and development projects Public safety Community services Public works Capital Projects Unassigned Total Fund Balances Total Liabilities and Fund Balances Capital Projects Funds Debt Service Funds Financing Fire Facility Authority Total Governmental Funds $ - $ - $ 16,107,746 - 18,469 - 28 - 1,106,509 $ - $ - $ 17,232,752 766,639 766,639 $ 226,424 1,220 217,943 2,219,638 867 25,497 - 2,733,630 867 5,424,352 - 880,328 - - 274,274 - - 12,459,516 - - 1,571,163 - - 1,590,168 (766,639) (867) (4,967,049) (766,639) (867) 11,808,400 $ 17,232,752 86 181 THIS PAGE INTENTIONALLY LEFT BLANK 87 182 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 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 Special Revenue Funds Federal Gas Tax Library Assistance SLEBG 1,384,827 2,234,832 169,126 108,333 1,102 10,299 - 163 1,385,929 2,245,131 169,126 108,496 - 1,220,253 - - 206,725 - - - 206,725 1,220,253 1,179,204 1,024,878 169,126 108,496 105 - - - (248,698) (97,098) (169,126) (91,494) (248,593) (97,098) (169,126) (91,494) 930,611 927,780 - 17,002 129,607 2,718,883 (12,914) 46,945 $ 1,060,218 $ 3,646,663 $ (12,914) $ 63,947 88 183 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 (CONTINUED) 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 Special Revenue Funds Lighting and Indian Gaming Landscaping Quimby Public Safety - 951,181 - - 38,026 - - - - - 23,635 92 917,760 - 38,026 951,181 941,395 92 960,000 - - - 960,000 - - 38,026 (8,819) 941,395 92 - - 70,354 2,000 (1,118,651) - - - (1,048,297) 2,000 38,026 (8,819) (106,902) 2,092 - 15,160 8,241,869 29,270 $ 38,026 $ 6,341 $ 8,134,967 $ 31,362 89 184 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 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 Special Revenue Funds Art in Public South Coast Development Places Air Quality AB 939 Agreement - 47,077 - - 2,072 318 2,477 44 94,118 - - - 3,000 - - - 99,190 47,395 2,477 44 - 31,079 78,782 - 8,898 - - - 49,495 - - - 58,393 31,079 78,782 - 40,797 16,316 (76,305) 44 (28,600) - - - (28,600) - - - 12,197 16,316 (76,305) 44 665,689 89,478 850,839 83 $ 677,886 $ 105,794 $ 774,534 $ 127 90 185 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 (CONTINUED) Special Revenue Funds Justice Law Proposition Assistance Enforcement 113 Grant Measure A Revenues: Taxes $ - $ - $ - $ 632,843 Assessments - - - - Intergovernmental 51,633 - 9,002 - Use of money and property 514 - - 664 Developer participation - - - - Miscellaneous - - - - Total Revenues 52,147 - 9,002 633,507 Expenditures: Current: General government - - - - Public safety 58,583 - - - Planning and development - - - - Community services - - - - Public works - - - - Capital outlay - - - - Debt service: Principal retirement - - - - Interest and fiscal charges - - - - Total Expenditures 58,583 - - - Excess (Deficiency) of Revenues Over (Under) Expenditures (6,436) - 9,002 633,507 Other Financing Sources (Uses): Transfers in - - - - Transfers out - (105) (6,354) (285,146) Total Other Financing Sources (Uses) - (105) (6,354) (285,146) Net Change in Fund Balances (6,436) (105) 2,648 348,361 Fund Balances, Beginning of Year 182,753 105 - 117,967 Fund Balances, End of Year $ 176,317 $ - $ 2,648 $ 466,328 91 186 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 Special Revenue Funds Capital Projects Funds Transportation Uniform Parks and Mitigation Fee Infrastructure Transportation Recreation Revenues: Taxes $ - $ - $ - $ - Assessments - - - - Intergovernmental - - - Use of money and property 230 72 3,532 - Developer participation - - 947,268 585,784 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 230 72 950,800 585,784 230 35,194 3,230 35,194 3,230 72 915,606 582,554 448,291 - - 448,291 - 230 72 1,363,897 582,554 20 23,136 155,585 (1,052,040) $ 250 $ 23,208 $ 1,519,482 $ (469,486) 92 187 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 (CONTINUED) 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 Capital Projects Funds Library Community Development Center Street Facility Park Facility - 3,070 - - 98,332 36,695 38,919 11,503 98,332 39,765 38,919 11,503 7,428 - 8,229 - 7,428 - 8,229 - Excess (Deficiency) of Revenues Over (Under) Expenditures 90,904 39,765 30,690 11,503 Other Financing Sources (Uses): Transfers in - - 11,503 - Transfers out - (1,206,191) - (11,503) Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year Fund Balances, End of Year - (1,206,191) 11,503 (11,503) 90,904 (1,166,426) 42,193 - (1,841,056) 1,213,777 (2,009,184) - $ (1,750,152) $ 47,351 $ (1,966,991) $ - 93 188 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2014 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 Capital Debt Service Projects Funds Funds Total Financing Governmental Fire Facility Authority Funds $ - $ - $ 632,843 - 951,181 - 4,042,856 671,351 719,635 104,615 - 2,834,994 - - 3,000 104,615 671,351 9,184,509 3,101 3,101 - 58,583 - - 109,861 - - 1,229,151 - - 1,166,725 - - 49,495 - 495,000 495,000 3,402 176,351 233,834 3,402 674,452 3,345,750 101,213 (3,101) 5,838,759 532,253 (3,262,966) - - (2,730,713) 101,213 (3,101) 3,108,046 (867,852) 2,234 8,700,354 $ (766,639) $ (867) $ 11,808,400 94 189 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE STATE GAS TAX YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Public works Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 129,607 $ 129,607 $ 129,607 $ - 1,293,500 1,293,500 1,384,827 91,327 200 200 1,102 902 - - 105 105 1,423,307 1,423,307 1,515,641 92,334 1,293,700 356,693 206,725 149,968 - - 248,698 (248,698) 1,293,700 356,693 455,423 (98,730) Budgetary Fund Balance, June 30 $ 129,607 $ 1,066,614 $ 1,060,218 $ (6,396) 95 190 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE LIBRARY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Community services Transfers out Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 2,718,883 $ 2,718,883 $ 2,718,883 $ - 2,000,000 2,000,000 2,234,832 234,832 6,000 6,000 10,299 4,299 4,724,883 4,724,883 4,964,014 239,131 1,718,500 1,718,500 1,220,253 498,247 50,000 578,649 97,098 481,551 1,768,500 2,297,149 1,317,351 979,798 $ 2,956,383 $ 2,427,734 $ 3,646,663 $ 1,218,929 0 IN CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE FEDERAL ASSISTANCE YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ (12,914) $ (12,914) $ (12,914) $ - 164,845 169,126 4,281 (12,914) 151,931 156,212 4,281 352,645 169,126 183,519 352,645 169,126 183,519 Budgetary Fund Balance, June 30 $ (12,914) $ (200,714) $ (12,914) $ 187,800 97 192 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE SLEBG YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 46,945 $ 46,945 $ 46,945 $ 100,000 145,290 108,333 (36,957) 100 100 163 63 147,045 192,335 155,441 (36,894) 100,000 145,290 91,494 53,796 100,000 145,290 91,494 53,796 Budgetary Fund Balance, June 30 $ 47,045 $ 47,045 $ 63,947 $ 16,902 i `i CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE LIGHTING AND LANDSCAPING YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Assessments Amounts Available for Appropriations Charges to Appropriation (Outflow): Public works Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 15,160 $ 15,160 $ 15,160 $ - 960,000 960,000 951,181 (8,819) 975,160 975,160 966,341 (8,819) 960,000 960,000 960,000 960,000 960,000 960,000 Budgetary Fund Balance, June 30 $ 15,160 $ 15,160 $ 6,341 $ (8,819) iM CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE QUIMBY YEAR ENDED JUNE 30, 2014 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 8,241,869 $ 8,241,869 $ 8,241,869 $ - Resources (Inflows): Use of money and property 20,000 20,000 23,635 3,635 Developer participation - - 917,760 917,760 Transfers in - - 70,354 70,354 Amounts Available for Appropriations 8,261,869 8,261,869 9,253,618 991,749 Charges to Appropriation (Outflow): Transfers out - 8,438,866 1,118,651 7,320,215 Total Charges to Appropriations - 8,438,866 1,118,651 7,320,215 Budgetary Fund Balance, June 30 $ 8,261,869 $ (176,997) $ 8,134,967 $ 8,311,964 100 195 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE PUBLIC SAFETY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Public safety Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 29,270 $ 29,270 $ 29,270 $ 100 100 92 (8) 2,000 2,000 2,000 - 31,370 31,370 31,362 (8) 2,000 - 2,000 - 2,000 - 2,000 $ 31,370 $ 29,370 $ 31,362 $ 1,992 101 i •. CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE ART IN PUBLIC PLACES YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Developer participation Miscellaneous Amounts Available for Appropriations Charges to Appropriation (Outflow): Community services Capital outlay Transfers out Total Charges to Appropriations Budget Amounts Original Final $ 665,689 $ 665,689 3,500 3,500 50,000 50,000 - 3,000 719,189 722,189 24,700 24,700 105,000 105,000 - 228,600 129,700 358,300 Variance with Final Budget Actual Positive Amounts (Negative) $ 665,689 $ - 2,072 (1,428) 94,118 44,118 3,000 - 764,879 42,690 8,898 15,802 49,495 55,505 28,600 200,000 86,993 271,307 Budgetary Fund Balance, June 30 $ 589,489 $ 363,889 $ 677,886 $ 313,997 102 197 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE SOUTH COAST AIR QUALITY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Planning and development Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 89,478 $ 89,478 $ 89,478 $ - 40,200 40,200 47,077 6,877 300 300 318 18 129,978 129,978 136,873 6,895 40,200 40,200 31,079 9,121 40,200 40,200 31,079 9,121 Budgetary Fund Balance, June 30 $ 89,778 $ 89,778 $ 105,794 $ 16,016 103 198 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE AB 939 YEAR ENDED JUNE 30, 2014 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 850,839 $ 850,839 $ 850,839 $ - Resources (Inflows): Use of money and property 3,000 3,000 2,477 (523) Amounts Available for Appropriations 853,839 853,839 853,316 (523) Charges to Appropriation (Outflow): Planning and development 101,000 103,100 78,782 24,318 Transfers out - 199,490 - 199,490 Total Charges to Appropriations 101,000 302,590 78,782 223,808 Budgetary Fund Balance, June 30 $ 752,839 $ 551,249 $ 774,534 $ 223,285 104 199 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE LAW ENFORCEMENT YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Public safety Total Charges to Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 182,753 $ 182,753 $ 182,753 $ 47,958 51,633 3,675 500 514 14 182,753 231,211 234,900 3,689 58,400 58,583 (183) 58,400 58,583 (183) $ 182,753 $ 172,811 $ 176,317 $ 3,506 105 200 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE JUSTICE ASSISTANCE GRANT YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 10,000 12,542 9,002 (3,540) 10,000 12,542 9,002 (3,540) 12,542 6,354 6,188 12,542 6,354 6,188 Budgetary Fund Balance, June 30 $ 10,000 $ - $ 2,648 $ 2,648 IC 201 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE MEASURE A YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Taxes Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 117,967 $ 117,967 $ 117,967 $ - 693,500 693,500 632,843 (60,657) - - 664 664 811,467 811,467 751,474 (59,993) 235,000 804,000 285,146 518,854 235,000 804,000 285,146 518,854 Budgetary Fund Balance, June 30 $ 576,467 $ 7,467 $ 466,328 $ 458,861 107 202 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE CAPITAL IMPROVEMENT YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Intergovernmental Contributions Developer participation Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Capital outlay Total Charges to Appropriations Budget Amounts Original Final $ (90,661) $ (90,661) 23,252,713 394,090 400,000 58,989,230 309,339 82,545,372 Variance with Final Budget Actual Positive Amounts (Negative) $ (90,661) $ - 3,525,562 (19,727,151) 838,972 838,972 - (394,090) 3,551,522 (55,437,708) 7,825,395 (74,719,977) 82,661,034 7,916,318 74,744,716 82,661,034 7,916,318 74,744,716 Budgetary Fund Balance, June 30 $ 309,339 $ (115,662) $ (90,923) $ 24,739 108 203 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE CIVIC CENTER YEAR ENDED JUNE 30, 2014 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ (7,323,569) $ (7,305,489) $(7,305,489) $ - Resources (Inflows): Developer participation 90,000 90,000 224,260 134,260 Amounts Available for Appropriations (7,233,569) (7,215,489) (7,081,229) 134,260 Charges to Appropriation (Outflow): General government 201,400 201,400 201,400 - Debt service: Interest and fiscal charges 28,800 28,800 29,861 (1,061) Total Charges to Appropriations 230,200 230,200 231,261 (1,061) Budgetary Fund Balance, June 30 $ (7,463,769) $ (7,445,689) $(7,312,490) $ 133,199 109 204 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE INFRASTRUCTURE YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Amounts Available for Appropriations Budgetary Fund Balance, June 30 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 23,136 $ 23,136 $ 23,136 $ - 72 72 23,136 23,136 23,208 72 $ 23,136 23,136 23,208 72 110 205 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE TRANSPORTATION YEAR ENDED JUNE 30, 2014 Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 $ 1,532,068 $ 155,585 $ 155,585 $ - Resources (Inflows): Use of money and property 7,700 7,700 3,532 (4,168) Developer participation 360,000 360,000 947,268 587,268 Transfers in - - 448,291 448,291 Amounts Available for Appropriations 1,899,768 523,285 1,554,676 1,031,391 Charges to Appropriation (Outflow): Debt service: Interest and fiscal charges 9,300 9,300 35,194 (25,894) Total Charges to Appropriations 9,300 9,300 35,194 (25,894) Budgetary Fund Balance, June 30 $1,890,468 $ 513,985 $ 1,519,482 $ 1,005,497 111 206 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE PARKS AND RECREATION YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Developer participation Amounts Available for Appropriations Charges to Appropriation (Outflow): Debt service: Interest and fiscal charges Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ (1,086,122) $ (1,052,040) $(1,052,040) $ - 90,000 90,000 585,784 495,784 (996,122) (962,040) (466,256) 495,784 4,400 4,400 3,230 1,170 4,400 4,400 3,230 1,170 Budgetary Fund Balance, June 30 $ (1,000,522) $ (966,440) $ (469,486) $ 496,954 112 207 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE LIBRARY DEVELOPMENT YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Developer participation Amounts Available for Appropriations Charges to Appropriation (Outflow): Debt service: Interest and fiscal charges Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ (1,838,208) $ (1,841,056) $(1,841,056) $ 30,000 30,000 98,332 68,332 (1,808,208) (1,811,056) (1,742,724) 68,332 9,500 9,500 7,428 2,072 9,500 9,500 7,428 2,072 Budgetary Fund Balance, June 30 $ (1,817,708) $ (1,820,556) $(1,750,152) $ 70,404 113 208 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE COMMUNITY CENTER YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Use of money and property Developer participation Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ 1,210,736 $ 1,213,777 $ 1,213,777 $ - 4,500 4,500 3,070 (1,430) 6,900 6,900 36,695 29,795 1,222,136 1,225,177 1,253,542 28,365 1,206,200 1,206,191 1,206,191 1,206,200 1,206,191 1,206,191 Budgetary Fund Balance, June 30 $ 15,936 $ 18,986 $ 47,351 $ 28,365 114 209 CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE STREET FACILITY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Developer participation Transfers in Amounts Available for Appropriations Charges to Appropriation (Outflow): Debt service: Interest and fiscal charges Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ (2,014,572) $ (2,009,184) $(2,009,184) $ - 15,000 15,000 38,919 23,919 2,200 2,200 11,503 9,303 (1,997,372) (1,991,984) (1,958,762) 33,222 10,000 10,000 8,229 1,771 10,000 10,000 8,229 1,771 Budgetary Fund Balance, June 30 $ (2,007,372) $ (2,001,984) $(1,966,991) $ 34,993 115 M CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE PARK FACILITY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Developer participation Amounts Available for Appropriations Charges to Appropriation (Outflow): Transfers out Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) 2,200 2,200 11,503 9,303 2,200 2,200 11,503 9,303 2,200 2,200 11,503 (9,303) 2,200 2,200 11,503 (9,303) Budgetary Fund Balance, June 30 116 PAM CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE FIRE FACILITY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Developer participation Amounts Available for Appropriations Charges to Appropriation (Outflow): Debt service: Interest and fiscal charges Total Charges to Appropriations Variance with Final Budget Budget Amounts Actual Positive Original Final Amounts (Negative) $ (879,742) $ (867,852) $ (867,852) $ 38,000 38,000 104,615 66,615 (841,742) (829,852) (763,237) 66,615 3,500 3,500 3,402 98 3,500 3,500 3,402 98 Budgetary Fund Balance, June 30 $ (845,242) $ (833,352) $ (766,639) $ 66,713 117 ISM, CITY OF LA QUINTA BUDGETARY COMPARISON SCHEDULE FINANCING AUTHORITY YEAR ENDED JUNE 30, 2014 Budgetary Fund Balance, July 1 Resources (Inflows): Charges for services Use of money and property Amounts Available for Appropriations Charges to Appropriation (Outflow): General government Debt service: Principal retirement Interest and fiscal charges Total Charges to Appropriations Budget Amounts Original Final $ 1,534 $ 2,234 5,000 5,000 673,400 673,400 679,934 680,634 Variance with Final Budget Actual Positive Amounts (Negative) $ 2,234 $ - - (5,000) 671,351 (2,049) 673,585 (7,049) 6,000 6,000 3,101 2,899 495,000 495,000 176,400 176,400 677,400 677,400 495,000 - 176,351 49 674,452 2,948 Budgetary Fund Balance, June 30 $ 2,534 $ 3,234 $ (867) $ (4,101) 118 213 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 — used to account for the ultimate replacement of City owned and operated vehicles and equipment Information Technology Fund — used to account for the purchase and replacement of information systems. Park Equipment and Facilities Fund — used to account for the purchase and replacement of City owned park facility infrastructure. 119 214 CITY OF LA QUINTA COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS JUNE 30, 2014 Governmental Activities - Internal Service Funds Park Equipment Information Equipment Replacement Technology and Facilities Totals Assets: Current: Cash and investments $ 2,411,907 $ 869,730 $ 1,630,555 $ 4,912,192 Receivables: Accrued interest 2,783 1,039 1,822 5,644 Total Current Assets 2,414,690 870,769 1,632,377 4,917,836 Noncurrent: Capital assets - net of accumulated depreciation 541,968 606,257 15,084,800 16,233,025 Total Noncurrent Assets 541,968 606,257 15,084,800 16,233,025 Total Assets $ 2,956,658 $ 1,477,026 $ 16,717,177 $ 21,150,861 Liabilities and Net Position: Liabilities: Current: Accounts payable Accrued liabilities Accrued compensated absences Capital leases Total Current Liabilities Noncurrent: Accrued compensated absences Capital leases Total Noncurrent Liabilities Total Liabilities Net Position: Net investment in capital assets Unrestricted Total Net Position Total Liabilities and Net Position $ 12,085 $ 120,415 $ 12,539 $ 145,039 - 4,703 - 4,703 - 7,684 - 7,684 - 20,635 - 20,635 12,085 153,437 12,539 178,061 - 5,139 - 5,139 - 49,301 - 49,301 - 54,440 - 54,440 12,085 207,877 12,539 232,501 541,968 536,321 15,084,800 16,163,089 2,402,605 732,828 1,619,838 4,755,271 2,944,573 1,269,149 16,704,638 20,918,360 $ 2,956,658 $ 1,477,026 $ 16,717,177 $ 21,150,861 120 215 CITY OF LA QUINTA COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2014 Governmental Activities - Internal Service Funds Operating Revenues: Sales and service charges Total Operating Revenues Operating Expenses: Administration and general Fuel and oil Maintenance and parts Contract services Software and supplies Depreciation expense Total Operating Expenses Operating Income (Loss) Nonoperating Revenues (Expenses): Interest revenue Gain (loss) on disposal of capital assets Total Nonoperating Revenues(Expenses) Income (Loss) Before Transfers Transfers out Changes in Net Position Net Position: Beginning of Year End of Fiscal Year Park Equipment Information Equipment and Replacement Technology Facilities Totals $ 562,200 $ 497,800 $ 502,500 $ 1,562,500 562,200 497,800 502,500 1,562,500 - 125,148 - 125,148 78,995 - - 78,995 111,332 - - 111,332 9,920 151,451 48,417 209,788 - 268,378 - 268,378 132,986 136,942 526,123 796,051 333,233 681,919 574,540 1,589,692 228,967 (184,119) (72,040) (27,192) 7,734 2,649 1,390 (6,613) 4,926 15,309 (5,223) 9,124 (3,964) 4,926 10,086 238,091 (188,083) (67,114) (17,106) (366,084) (366,084) (127,993) (188,083) (67,114) (383,190) 3,072,566 1,457,232 16,771,752 21,301,550 $ 2,944,573 $ 1,269,149 $ 16,704,638 $ 20,918,360 121 216 CITY OF LA QUINTA COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2014 Cash Flows from Operating Activities: Cash received from customers and users Cash received from/(paid to) interfund service provided Cash paid to suppliers for goods and services Net Cash Provided (Used) by Operating Activities Cash Flows from Non -Capital Financing Activities: Cash transfers out Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Capital and Related Financing Activities: Proceeds from capital debt Acquisition and construction of capital assets Capital lease payment Proceeds from sales of capital assets Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows from Investing Activities: Interest received Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation Increase (decrease) in accounts payable Increase (decrease) in accrued liabilities Increase (decrease) in compensated absences Total Adjustments Net Cash Provided (Used) by Operating Activities Non -Cash Investing, Capital, and Financing Activities: Increase in Capital Lease Governmental Activities - Internal Service Funds Park Equipment Information Equipment Replacement Technology and Facilities Totals $ 562,200 $ 497,800 $ 502,500 $ 1,562,500 (201,633) (343,949) (35,878) (581,460) - (120,410) - (120,410) 360,567 33,441 466,622 860,630 (366,084) - - (366,084) (366,084) - - (366,084) 90,629 90,629 (28,858) (558,286) - (587,144) - (20,693) - (20,693) 1,390 - - 1,390 (27,468) (488,350) - (515,818) 7,133 2,780 4,119 14,032 (25,852) (452,129) 470,741 (7,240) $ 2,411,907 $ 869,730 $ 1,630,555 $ 4,912,192 $ 228,967 $ (184,119) $ (72,040) $ (27,192) 132,986 136,942 526,123 796,051 (1,386) 75,880 12,539 87,033 - 241 - 241 - 4,497 - 4,497 131,600 217,560 538,662 887,822 $ 360,567 $ 33,441 $ 466,622 $ 860,630 $ - $ 90,629 $ - $ 90,629 122 217 AGENCYFUNDS 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 service payments on bond issues used to finance sewer improvements. 123 218 CITY OF LA QUINTA COMBINING STATEMENT OF NET POSITION ALL AGENCY FUNDS JUNE 30, 2014 Assessment Assessment District No. 97- District No. 1 2001-1 Totals Assets: Pooled cash and investments $ 145,461 $ 119,464 $ 264,925 Receivables: Taxes 1,216 17,326 18,542 Accrued interest 157 137 294 Total Assets Liabilities: Deposits payable Total Liabilities $ 146,834 $ 136,927 $ 283,761 $ 146,834 $ 136,927 $ 283,761 $ 146,834 $ 136,927 $ 283,761 124 219 CITY OF LA QUINTA COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES ALL AGENCY FUNDS YEAR ENDED JUNE 30, 2014 Balance Balance 7/1/2013 Additions Deductions 6/30/2014 Assessment District No. 97-1 Assets: Pooled cash and investments $ 143,592 $ 256,140 $ 254,271 $ 145,461 Receivables: Taxes 987 3,190 2,961 1,216 Accrued interest 121 172 136 157 Total Assets $ 144,700 $ 259,502 $ 257,368 $ 146,834 Liabilities: Deposits payable $ 144,700 $ 496,913 $ 494,779 $ 146,834 Total Liabilities $ 144,700 $ 496,913 $ 494,779 $ 146,834 Assessment District No. 2001-1 Assets: Pooled cash and investments $ 445,489 $ 236,765 $ 562,790 $ 119,464 Receivables: Taxes 10,626 38,578 31,878 17,326 Accrued interest 381 760 1,004 137 Total Assets $ 456,496 $ 276,103 $ 595,672 $ 136,927 Liabilities: Deposits payable $ 456,496 $ 1,788,681 $ 2,108,250 $ 136,927 Total Liabilities $ 456,496 $ 1,788,681 $ 2,108,250 $ 136,927 Totals - All Agency Funds Assets: Pooled cash and investments $ 589,081 $ 492,905 $ 817,061 $ 264,925 Receivables: Taxes 11,613 41,768 34,839 18,542 Accrued interest 502 932 1,140 294 Total Assets $ 601,196 $ 535,605 $ 853,040 $ 283,761 Liabilities: Deposits payable $ 601,196 $ 2,285,594 $ 2,603,029 $ 283,761 Total Liabilities $ 601,196 $ 2,285,594 $ 2,603,029 $ 283,761 125 220 THIS PAGE INTENTIONALLY LEFT BLANK 126 221 STATISTICAL SECTION This part of the City of La Quinta's 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 government's overall financial health. Contents Financial Trends Page These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. 128 Revenue Capacity These schedules obtain information to help the reader assess the government's most significant local revenue source, the property tax. 141 Debt Capacity These schedules present information to help the reader assess the ability of the government's current levels of outstanding debt and the government's ability to issue additional debt in the future. 146 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities that take place. 153 Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. 156 127 222 Governmental activities: Net investment in capital assets Restricted Unrestricted Total governmental activities Net Position Business -type activities: Net investment in capital assets Restricted Unrestricted Total business -type activities Net Position Primary government: Net investment in capital assets Restricted Unrestricted Total primary government Net Position Source: City of La Quinta CITY OF LA QUINTA Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2005 2006 2007 2008 2009 $ 233,361,129 $ 253,559,117 $ 300,220,033 $ 343,019,328 $ 323,669,955 43,421,857 65,159,623 49,277,895 86,041,189 105,297,168 60,361,071 86,129,376 106,939,577 79,642,102 96,654,981 $ 337,144,057 $ 404,848,116 $ 456,437,505 $ 508,702,619 $ 525,622,104 $ 41,300,846 $ 42,075,172 $ 42,692,025 $ 42,778,015 $ 42,536,608 (626,658) (1,665,646) (2,385,462) (3,109,524) (3,937,454) $ 40,674,188 $ 40,409,526 $ 40,306,563 $ 39,668,491 $ 38,599,154 $ 274,661,975 $ 295,634,289 $ 342,912,058 $ 385,797,343 $ 366,206,563 43,421,857 65,159,623 49,277,895 86,041,189 105,297,168 59,734,413 84,463,730 104,554,115 76,532,578 92,717,527 $ 377,818,245 $ 445,257,642 $ 496,744,068 $ 548,371,110 $ 564,221,258 128 223 TABLE 1 2010 2011 2012 2013 2014 $ 336,459,272 $ 276,787,752 $ 534,388,479 $ 529,681,342 $ 527,614,666 96,332,870 107,042,126 26,585,382 49,598,397 53,669,248 77,187,433 97,009,428 89,832,811 83,399,745 83,907,046 $ 509,979,575 $ 480,839,306 $ 650,806,672 $ 662,679,484 $ 665,190,960 $ 42,879,482 $ 42,491,051 $ 42,105,683 $ 41,741,443 $ 41,354,565 (4,863,848) (4,918,951) (4,745,892) (4,750,604) (4,674,666) $ 38,015,634 $ 37,572,100 $ 37,359,791 $ 36,990,839 $ 36,679,899 $ 379,338,754 $ 319,278,803 $ 576,494,162 $ 571,422,785 $ 568,969,231 96,332,870 107,042,126 26,585,382 49,598,397 53,669,248 72,323,585 92,090,477 85,086,919 78,649,141 79,232,380 $ 547,995,209 $ 518,411,406 $ 688,166,463 $ 699,670,323 $ 701,870,859 129 224 Expenses: Governmental activities: General government Public safety Planning and development Community services Public works Contribution to other agencies Interest on long-term debt Total governmental activities expenses Business -type activities: Golf Course Total business -type activities expenses Total primary government expenses Program revenues: Governmental activities: Charges for services: General government Public safety Planning and development Community services Public works Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Business -type activities: Charges for services: Golf Course Capital grants and contributions Total business -type activities program revenues Total primary government program revenues Net revenues (expenses): Governmental activities Business -type activities Total net revenues (expenses) General revenues and other changes in Net Position: Governmental activities: Taxes: Property taxes Tax increment Transient occupancy taxes Sales tax Franchise taxes Business license taxes Othertaxes Motor vehicle in lieu, unrestricted Investment income Gain (loss) on sale of capital assets Miscellaneous Extraordinary gain/loss on dissolution of RDA Transfers Total governmental activities Business -type activities: Investment income Gain (loss) on sale of capital assets Miscellaneous Transfers Total business -type activities Total primary government Changes in Net Position Governmental activities Business -type activities Total primary government ' The transfer was for land & golf course improvements transferred to the Enterprise Fund. Source: City of La Quinta CITY OF LA QUINTA Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2005 2006 2007 2008 2009 $ 3,595,906 $ 4,229,871 $ 6,284,342 $ 6,953,073 $ 7,836,146 8,512,875 9,065,244 12,724,100 13,472,036 19,736,941 5,752,239 5,906,915 7,736,520 35,323,858 7,317,689 1,157,141 1,426,033 4,299,453 5,797,116 14,808,850 9,101,582 10,006,335 10,511,874 11,097,526 11,100,833 15,265,051 15,494,656 15,163,422 15,522,441 15,631,438 43,384,794 46,129,054 56,719,711 88,166,050 76,431,897 1,877,291 4,523,146 4,520,173 4,761,581 4,440,546 1,877,291 4,523,146 4,520,173 4,761,581 4,440,546 45,262,085 50,652,200 61,239,884 92,927,631 80,872,443 445,663 717,849 60,530 8,328 25,053 4,438,115 4,168,206 2,659,515 2,050,492 1,373,952 754,938 1,873,676 169,643 134,211 138,391 252,501 428,947 387,065 374,092 275,178 2,815,703 3,021,379 2,244,156 1,900,437 1,308,702 1,935,578 3,603,173 3,796,495 5,905,664 10,725,280 18,591,423 33,918,901 17,601,131 50,090,419 10,647,270 29,233,921 47,732,131 26,918,535 60,463,643 24,493,826 1,091,836 3,120,728 3,540,748 3,814,233 3,368,135 352,687 1,091,836 3,120,728 3,540,748 4,166,920 3,368,135 30,325,757 50,852,859 30,459,283 64,630,563 27,861,961 (14,150,873) 1,603,077 (29,801,176) (27,702,407) (51,938,071) (785,455) (1,402,418) (979,425) (594,661) (1,072,411) (14,936,328) 200,659 (30,780,601) (28,297,068) (53,010,482) 2,579,245 3,679,079 4,999,051 6,014,305 6,653,583 24,443,112 35,168,329 42,583,031 42,114,893 36,702,197 4,831,338 5,437,238 5,448,361 5.,327,203 4,480,467 6,773,566 7,613,075 8,896,716 8,492,213 7,279,513 1,185,087 1,044,470 1,259,985 1,748,082 1,533,249 251,618 276,917 307,032 317,011 285,304 1,141,177 1,049,701 872,753 641,705 455,089 2,453,642 2,740,233 3,291,055 3,803,647 3,940,801 4,336,050 6,319,502 11,854,951 10,230,489 7,387,244 3,717,470 1,967,292 - 57,346 21,542 2,397,474 1,943,093 2,052,246 1,220,627 118,567 (41,459,643) (1,137,203) # (874,645) 12,650,136 66,101,726 80,690,536 79,967,521 68,857,556 - 553 1,817 4,310 3,074 - - - (47,721) - 41,459,643 ° 1,137,203 ° 874,645 41,459,643 1,137,756 876,462 (43,411) 3,074 54,109,779 67,239,482 81,566,998 79,924,110 68,860,630 (1,500,737) 67,704,803 50,889,360 52,265,114 16,919,485 40,674,188 (264,662) (102,963) (638,072) (1,069,337) $ 39,173,451 $ 67.440,141 $ 50,786,397 $ 51,627,042 $ 15,850,148 130 225 TABLE 2 2010 2011 2012 2013 2014 $ 34,287,068 $ 11,283,358 $ 6,183,712 $ 4,511,023 $ 4,830,239 21,274,519 21,070,458 20,815,454 21,047,691 21,169,423 5,173,326 18,715,283 6,378,352 2,274,541 3,098,015 15,923,380 4,735,964 5,093,402 4,986,104 4,130,085 12,326,726 10,757,279 13,288,521 11,803,133 12,610,994 - 31,324,064 - - - 15,330,603 14,353,359 3,021,496 447,048 405,977 104,315,622 112,239,765 54,780,937 45,069,540 46,244,733 4,169,768 4,202,274 4,085,282 4,208,855 4,971,977 4,169,768 4,202,274 4,085,282 4,208,855 4,971,977 108,485,390 116,442,039 58,866,219 49,278,395 51,216,710 21,439 47,696 86,869 38,812 71,042 1,100,491 1,044,399 1,020,822 927,604 1,412,819 69,391 74,471 68,470 112,695 595,980 250,557 210,151 247,397 245,392 1,224,719 1,124,647 1,086,771 1,080,744 1,209,438 1,195,703 15,363,650 13,152,942 11,289,673 28,068,940 14,587,153 5,974,311 3,157,828 9,990,793 4,115,238 3,981,286 23,904,486 18,774,258 23,784,768 34,718,119 23,068,702 3,584,996 3,756,615 3,871,898 3,736,879 3,481,424 3,584,996 3,756,615 3,871.,898 3,736,879 3,481,424 27,489,482 22,530,873 27,656,666 38,454,998 26,550,126 (80,411,136) (93,465,507) (30,996,169) (10,351,421) (23,176,031) (584,772) (445,659) (213,384) (471,976) (1,490,553) (80,995,908) (93,911,166) (31,209,553) (10,823,397) (24,666,584) 6,278,470 5,942,353 21,370,476 7,043,604 9,193,753 35,390,317 32,569,795 - - - 4,265,438 4,737,968 5,446,883 7,833,545 6,307,737 6,927,388 7,323,835 7,713,741 5,980,684 8,786,819 1,585,427 1,607,829 1,687,440 1,669,476 1,688,263 302,223 285,270 293,592 292,966 307,654 461,957 437,235 428,963 518,778 580,834 3,714,437 3,515,395 3,173,826 3,157,330 3,291,042 5,362,684 4,693,974 1,925,255 1,605,718 2,190,357 2,330 - - 28,551 - 477,936 3,211,584 268,644 192,509 243,498 - - 158,654,715 (2,189,984) (6,402,450) (500,000) 64,768,607 64,325,238 200,963,535 26,133,177 25,687,507 1,252 2,125 1,075 2,225 1,567 - - - 100,799 - - - - - 678,046 500,000 1,252 2,125 1,075 103,024 1,179,613 64,769,859 64,327,363 200,964,610 26,236,201 26,867,120 (15,642,529) (29,140,269) 169,967,366 15,781,756 2,611,476 (583,520) (443,534) (212,309) (368,952) (310,940) $ (16 226 049) $ (29 583 803) $ 169,755,057 $ 15,412,804 $ 2.200,536 131 226 Expenses: General government Public safety Planning and development Community services Public works Contribution to other agencies Interest on long-term debt Total governmental activities expenses Program revenues: Charges for services: General government Public safety Planning and development Community services Public works Operating grants and contributions Capital grants and contributions Total governmental activities program revenues Net program revenues (expenses) General revenues and other changes in net position: Taxes: Property taxes Tax increment Transient occupancy taxes Sales tax Franchise tax Business license taxes Other tax Motor vehicle in lieu, unrestricted Investment income Miscellaneous Gain (loss) on sale of capital assets Extraordinary gain/loss on dissolution of RDA Transfers Total governmental activities Changes in net position - governmental activities Source: City of La Quinta MwQ jr vaoMrIpapkaWpjW& eatddcV,29SB CITY OF LA QUINTA Changes in Net Position - Governmental Activities Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year 2005 2006 2007 2008 2009 $ 3,595,906 $ 4,229,871 $ 6,284,342 $ 6,953,073 $ 7,836,146 8,512,875 9,065,244 12,724,100 13,472,036 19,736,941 5,752,239 5,906,915 7,736,520 35,323,858 7,317,689 1,157,141 1,426,033 4,299,453 5,797,116 14,808,850 9,101,582 10,006,335 10,511,874 11,097,526 11,100, 833 15,265,051 15,494,656 15,163,422 15,522,441 15,631,438 43,384,794 46,129,054 56,719,711 88,166,050 76,431,897 445,663 717,849 60,530 8,328 25,053 4,438,115 4,168,206 2,659,515 2,050,492 1,373,952 754,938 1,873,676 169,643 134,211 138,391 252,501 428,947 387,065 374,092 275,178 2,815,703 3,021,379 2,244,156 1,900,437 1,308,702 1,935,578 3,603,173 3,796,495 5,905,664 10,725,280 18,591,423 33,918,901 17,601,131 50,090,419 10,647,270 29,233,921 47,732,131 26,918,535 60,463,643 24,493,826 (14,150,873) 1,603,077 (29,801,176) (27,702,407) (51,938,071) 2,579,245 3,679,079 4,999,051 6,014,305 6,653,583 24,443,112 35,168,329 42,583,031 42,114,893 36,702,197 4,831,338 5,437,238 5,448,361 5,327,203 4,480,467 6,773,566 7,613,075 8,896,716 8,492,213 7,279,513 1,185,087 1,044,470 1,259,985 1,748,082 1,533,249 251,618 276,917 307,032 317,011 285,304 1,141,177 1,049,701 872,753 641,705 455,089 2,453,642 2,740,233 3,291,055 3,803,647 3,940,801 4,336,050 6,319,502 11,854,951 10,230,489 7,387,244 2,397,474 1,943,093 2,052,246 1,220,627 118,567 3,717,470 1,967,292 - 57,346 21,542 (41,459,643) (1,137,203) (874,645) - - 12,650,136 66,101,726 80,690,536 79,967,521 68,857,556 $ (1,500,737) $ 67,704,803 $ 50,889,360 $ 52,265,114 $ 16,919,485 132 227 Table 3 2010 2011 2012 2013 2014 $ 34,287,068 $ 11,283,358 $ 6,183,712 $ 4,511,023 $ 4,830,239 21,274,519 21,070,458 20,815,454 21,047,691 21,169,423 5,173,326 18,715,283 6,378,352 2,274,541 3,098,015 15,923,380 4,735,964 5,093,402 4,986,104 4,130,085 12,326,726 10,757,279 13,288, 521 11,803,133 12,610, 994 �1 1.194 M4 - - - 104,315,622 112,239,765 54,780,937 45,069,540 46,244,733 21,439 47,696 86,869 38,812 71,042 1,100,491 1,044,399 1,020,822 927,604 1,412,819 69,391 74,471 68,470 112,695 595,980 250,557 210,151 247,397 245,392 1,224,719 1,124,647 1,086,771 1,080,744 1,209,438 1,195, 703 15,363,650 13,152,942 11,289,673 28,068,940 14,587,153 5,974,311 3,157,828 9,990,793 4,115,238 3,981,286 23,904,486 18,774,258 23,784,768 34,718,119 23,068,702 6,278,470 5,942,353 21,370,476 7,043,604 9,193,753 35,390,317 32,569,795 - - - 4,265,438 4,737,968 5,446,883 5,980,684 6,307,737 6,927,388 7,323,835 7,713,741 7,833,545 8,786,819 1,585,427 1,607,829 1,687,440 1,669,476 1,688,263 302,223 285,270 293,592 292,966 307,654 461,957 437,235 428,963 518,778 580,834 3,714,437 3,515,395 3,173,826 3,157,330 3,291,042 5,362,684 4,693,974 1,925,255 1,605,718 2,190,357 477,936 3,211,584 268,644 192,509 243,498 2,330 - - 28,551 - - 158,654,715 (2,189,984) (6,402,450) - - - (500,000) 64,768,607 64,325,238 200,963,535 26,133,177 25,687,507 $ (15,642,529) $ (29,140,269) $ 169,967,366 $ 15,781,756 $ 2,511,476 133 228 THIS PAGE INTENTIONALLY LEFT BLANK 134 229 CITY OF LA QUINTA Changes in Net Position - Business -type Activities Last Ten Fiscal Years (accrual basis of accounting) Fiscal Year TABLE 4 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 E4@:ofExample implemented GASB 34 for the Golf Course $ 1,877,291 $ 4,523,146 $ 4,520,173 $ 4,761,581 $ 4,440,546 $ 4,169,768 $ 4,202,274 $ 4,085,282 $ 4,208,855 $ 4,971,977 Total business -type activities expenses 1,877,291 4,523,146 4,520,173 4,761,581 4,440,546 4,169,768 4,202,274 4,085,282 4,208,855 4,971,977 Program revenues: Charges for services: Golf Course 1,091,836 I 3,120,728 3,540,748 3,814,233 3,368,135 3,584,996 3,756,615 3,871,898 3,736,879 3,481,424 Capital grants and contributions - - - 352,687 - - - - - - Total business -type activities program revenues 1,091,836 3,120,728 3,540,748 4,166,920 3,368,135 3,584,996 3,756,615 3,871,898 3,736,879 3,481,424 Net revenues (expenses) (785,455) (1,402,418) (979,425) (594,661) (1,072,411) (584,772) (445,659) (213,384) (471,976) (1,490,553) General revenues and other changes in Net Position: Investment income - 553 1,817 4,310 3,074 1,252 2,125 1,075 2,225 1,567 Gain (loss) on sale of capital assets - - - (47,721) - - - - - - Insurance Recoveries - - - - - - - - 100,799 - Miscellaneous - - - - - - - - - 678,046 Transfers - 164,190 874,645 - - - - - - 500,000 Capital contributions 41,459,643 1 973,013 979,425 Total business -type activities 41,459,643 1,137,756 1,855,887 (43,411) 3,074 1,252 2,125 1,075 103,024 1,179,613 Changes in Net Position - business -type $ 40,674,188 $ (264,662) $ 876,462 $ (638,072) $ (1,069,337) $ (583,520) $ (443,534) $ (212,309) $ (368,952) $ (310,940) activities The City of La Quinta implemented the business type activities in FY 200412005. The transfer was for land 6 golf course improvements transferred to the Enterprise Fund. 1 This was the first full year of operations for the Golf Course Source: City of La Quinta 135 230 CITY OF LA QUINTA Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2005 2006 2007 2008 2009 General fund: Nonspendable: Prepaid costs $ 507,931 $ 503,642 $ 11,774 $ 10,601 $ 12,424 Land held for resale - - - - - Advances to other funds 31,904,659 22,700,961 27,597,329 45,264,966 46,137,692 Deposits - 5,903 - 4,825 9,830 Due from Other Governments - - - - - Restricted for: Debt service - - - - - Committed: Emergency reserve 15,067,577 16,905,386 18,722,524 19,651,824 18,201,948 Post retirement health benefits - - - - - Capital Projects 589,875 10,877,058 482,718 2,100,000 2,144,085 Working capital reserve - - - - - Carryovers - - - - - Educational purposes 1,000,000 750,000 500,000 250,000 - Library 11,981 - - - - Economic development 467,072 4,967,072 2,327,430 1,911,131 - Assigned: Continuing appropriations 1,069,667 1,319,787 2,257,200 2,835,297 3,485,747 Insurance - - - - - Unassigned 13,308,205 18,239,315 32,741,545 20,423,375 22,335,655 Total general fund $ 63,926,967 $ 76,269,124 $ 84,640,520 $ 92,452,019 $ 92,327,381 All other governmental funds: Nonspendable: Prepaid costs $ - $ 7,987 $ 7,977 $ 5,353 $ 19,197 Notes and loans 2,117,873 2,112,597 2,081,645 2,076,063 2,067,028 Advances to other funds 7,061,027 5,365,097 4,823,543 4,402,213 4,321,119 Deposits 1,110 - - - 4,540 Restricted: Planning and development projects 16,144,465 26,172,191 15,297,481 21,906,749 25,807,752 Public safety 154,115 143,846 153,818 198,843 245,468 Community services 2,889,245 9,696,885 12,214,375 11,406,628 11,387,631 Public works 256,881 462,171 104,878 309,566 7,539,181 Capital Projects 99,186,105 92,112,917 66,225,066 69,626,275 50,556,856 Debt service 4,605,101 10,288,494 24,309,220 5,094,635 5,490,098 Assigned: Continuing appropriations - - - - 2,000 Unassigned (18,801,305) (7,133,230) (7,854,868) (19,653,179) (19,339,823) Total all other governmental funds $ 113,614,617 $ 139,228,955 $ 117,363,135 $ 95,373,146 $ 88,101,047 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. The increase was primarily the result of the issuance of the 2011 Financing Authority bonds Source: City of La Quinta The City ofLa Quinta has elected to show 136 231 TABLE 5 2010 2011 2012 2013 2014 $ 9,030 $ 23,260 $ 27,481 $ 11,786 $ 1,500 - 8,320,000 8,320,000 8,320,000 8,320,000 57,897,671 15,373,104 15,417,929 15,509,691 15,163,183 9,830 9,967 118,516 4,830 4,830 - - - 41,378,966 34,976,516 - 169,631 173,426 - - 17, 774, 648 18, 018, 595 17, 516, 295 16, 034, 995 16, 034, 995 1,258,059 1,258,059 1,523,401 1,523,401 1,523,401 - - - 2,848,737 1,507,429 - - - 2,836,820 - - - 356,438 1,555,176 1,768,494 1,041,172 1,013,533 - - - - - 209,000 13,525,704 48,140,444 47,737,861 5,926,651 10,699,641 $ 92,030,118 $ 93,081,554 $ 91,876,081 $ 92,572,590 91,633,753 $ 7,740 $ 10,563 $ 12,875 $ 10,310 $ - 2,088,709 2,081,614 2,065,611 2,062,589 - 4,293,166 4,569,188 - - - 6,400 6,000 13,600 13,600 - 31,032,124 34,018,930 10,767,199 3,730,533 5,970,006 48,852 96,364 245,187 258,968 274,274 11, 675,417 10,248, 314 11,162, 057 11,626,441 12,459,516 448,731 396,355 145,823 262,754 1,571,163 53,123,856 58,111,106 4,089,156 1,392,581 1,590,168 3,890 4,001,426 2,534 2,234 - (33,626,907) (13,250,398) (13,248,593) (13,179,196) (12,370,462) $ 69,101,978 $100,289,462 $ 15,255,449 $ 6,180,814 $ 9,494,665 137 232 CITY OF LA QUINTA Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Year 2005 2006 2007 2008 2009 Revenues: Taxes $ 68,175,347 $ 89,704,947 $100,103,324 $ 105,870,933 $ 99,816,072 Assessments 825,292 818,526 877,191 909,229 927,816 Licenses and permits 3,226,167 5,145,430 2,788,882 2,107,035 871,167 Intergovernmental 10,242,876 18,585,468 14,803,971 15,382,135 18,679,355 Charges for services 3,402,602 3,367,989 1,821,794 1,334,060 673,779 Use of money and property 9,798,356 12,671,662 14,804,348 12,874,926 7,043,646 Contributions - - - 37,643,190 240,591 Developer participation 6,091,156 12,473,440 5,310,440 6,537,991 2,243,785 Miscellaneous 528,903 637,054 412,353 629,471 720,185 Total revenues 102,290,699 143,404,516 140,922,303 183,288,970 131,216,396 Expenditures Current: General government 3,970,921 4,644,954 6,150,699 7,367,144 7,230,436 Public safety 12,364,583 13,029,187 15,685,493 17,181,775 18,946,866 Planning and development 5,719,373 5,847,563 28,994,177 15,374,160 7,261,835 Community services 1,104,509 1,248,308 4,027,302 5,336,757 4,698,985 Public works 6,206,769 6,987,014 6,755,507 6,563,494 6,324,055 Capital projects 40,012,387 25,445,550 36,420,417 82,883,317 32,363,859 Debt service: Principal retirement 3,793,660 4,777,748 5,647,940 5,949,311 6,319,580 Interest and fiscal charges 14,355,577 15,554,612 15,059,977 15,424,708 15,348,598 Payment to bond escrow - - - - - Payments under pass -through obligations 25,756,321 35,958,291 36,498,575 42,989,023 42,426,670 Total expenditures 113,284,100 113,493,227 155,240,087 199,069,689 140,920,884 Excess (deficiency) of revenues over (under) expenditures (10,993,401) 29,911,289 (14,317,784) (15,780,719) (9,704,488) Other financing sources (uses): Issuance of tax allocation bonds - - Issuance of revenue bonds - - - - - Transfers in 49,248,081 35,828,335 60,954,576 88,604,682 40,502,929 Transfers out (49,248,081) (35,992,525) (60,954,576) (87,342,608) (40,527,930) Other debts issued - - - - 2,332,752 Capital leases - - - 182,094 - Proceeds from sale of capital assets 8,566,295 8,209,396 124,097 158,061 - Total other financing sources (uses) 8,566,295 8,045,206 124,097 1,602,229 2,307,751 Extraordinary gain/loss on dissolution of redevelopment agency - - - - - Net change in fund balances $ (2,427,106) $ 37,956,495 $ (14,193,687) $ (14,178,490) $ (7,396,737) Debt service as a percentage of noncapital expendituresa' 62.0% 65.5% 61.0% 47.1% 59.0% "'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 138 233 TABLE 6 2010 2011 2012 2013 2014 $ 93,831,918 $ 88,498,457 $ 53,632,023 $ 23,506,679 $ 27,192,089 966,639 956,048 950,292 954,058 951,181 472,409 547,071 482,831 566,510 953,540 19,473,076 19,005,643 15,875,582 15,464,942 16,506,666 484,043 501,418 635,111 625,813 1,238,277 5,338,679 4,670,732 1,914,518 1,582,762 2,175,048 395,823 327,751 303,773 18,377,253 838,972 273,739 945,805 903,144 1,226,825 3,059,254 608,342 319,763 276,327 491,267 575,001 121,844,668 115,772,688 74,973,601 62,796,109 53,490,028 30,220,882 10,885,519 4,881,922 4,587,888 4,068,827 20,116,936 19,826,372 19,669,517 20,168,038 21,189,086 6,028,492 8,460,420 4,314,646 27,514,768 1,748,477 4,204,626 4,147,758 4,086,686 4,411,536 4,011,432 6,862,887 4,808,060 6,192,733 5,067,370 4,617,050 14,514,910 21,287,775 13,335,989 8,622,783 7,974,747 6,616,412 7,011,261 7,066,726 556,871 558,019 15,357,968 15,037,919 6,701,079 437,678 411,010 38,710,894 35,607,089 16,755,441 - - 142,634,007 127,072,173 83,004,739 71,366,932 44,578,648 (20,789,339) (11,299,485) (8,031,138) (8,570,823) 8,911,380 6,000,000 - - - 28,850,000 - - - 30,386,372 61,657,034 12,554,752 29,841,053 4,201,763 (28,893,365) (61,652,479) (12,580,120) (29,841,053) (4,335,679) - - 71,045 - - 8,683,850 875,275 121,652 - 1,493,007 43,538,405 849,907 192,697 (133,916) - (79,058,255) - (6,402,450) $ (19,296,332) $ 32,238,920 $ (86,239,486) $ (8,378,126) $ 2,375,014 47.6% 53.0% 43.7% 1.6% 3.0% 139 234 THIS PAGE INTENTIONALLY LEFT BLANK 140 235 CITY OF LA QUINTA TABLE 7 Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years (in dollars) Entire City (including Redevelopment Agency) Fiscal Year Taxable Ended June 30 Residential Commercial Other Unsecured Less Tax- Exempt Assessed Direct Industrial (Note 2) Property Property Value Rate 2005 $5,141,870,192 $ 300,597,832 $ 16,173,285 $ 830,852,243 $ 44,014,548 $ (113,037,003) $6,220,471,097 0.8091 2006 6,427,108,159 404,672,261 19,229,049 1,005,373,906 72,554,357 (115,071,146) 7,813,866,586 0.9992 2007 8,047,222,562 622,347,465 19,605,470 1,296,976,028 88,740,840 (99,245,721) 9,975,646,644 0.9992 2008 9,514,081,076 789,425,538 20,028,196 1,531,134,827 101,433,002 (89,688,505) 11,866,414,134 0.9992 2009 10,034,763,263 827,032,029 20,432,889 1,528,398,712 113,185,065 (107,777,195) 12,416,034,763 1.0000 2010 9,483,530,068 823,821,531 20,845,624 1,414,468,679 121,272,880 (110,752,890) 11,753,185,892 1.0000 2011 8,870,471,785 771,419,124 20,792,716 1,250,399,544 118,972,704 (161,265,140) 10,870,790,733 1.0000 2012 8,612,579,049 725,788,432 20,944,939 1,041,585,372 107,421,771 (176,887,605) 10,331,431,958 1.0000 2013 8,510,574,371 735,622,855 19,644,835 1,079,529,412 108,971,608 (179,344,969) 10,274,998,112 1.0000 2014 8,959,562,854 743,340,208 20,374,889 1,072,744,515 111,330,270 (180,600,133) 10,726,752,603 1.0000 NOTES: Note 1: 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 being taxed. 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 the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. Note 2: Includes dry farm, government owned, institutional, irrigated, recreational, vacant, cross reference and unknown. 141 236 CITY OF LA QUINTA Direct and Overlapping Property Tax Rates (Rate per $100 of assessed value) Last Nine Fiscal Years City Redevelopment Non -Project Area Project Area 1 20061 20071 20081 20091 20101 2011 1 20121 20131 20141 2006 2 2007 2 2008 s 2009 s 2010 s 2011 s 2012 s Direct Rates: City of La Quinta 0.0760 0.0760 0.0760 0.0506 0.0506 0.0734 0.0760 0.0760 0.0760 0.0000 0.0000 0.0000 0.0152 0.0036 0.0049 0.0524 Redevelopment agency Project Area 1 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.5830 0.5880 0.5150 0.5245 0.5432 0.5310 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 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 County of Riverside 0.1960 0.1960 0.1960 0.2587 0.2587 0.2316 0.1957 0.1958 0.1958 0.2639 0.2619 0.2619 0.2325. 0.2501 0.2471 0.2683 County Free Library 0.0250 0.0250 0.0250 0.0284 0.0284 0.0280 0.0252 0.0253 0.0253 0.0276 0.0276 0.0276 0.0277 0.0275 0.0282 0.0294 County Structure Fire Protection 0.0540 0.0540 0.0540 0.0610 0.0610 0.0602 0.0544 0.0544 0.0544 0.0595 0.0595 0.0595 0.0595 0.0595 0.0607 0.0633 Coachella Valley Unified School District 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.4322 0.4322 0.4322 0.0170 0.0150 0.0020 0.0149 0.0167 0.0182 0.0000 Desert Sands Unified School 0.4320 0.4320 0.4320 0.3765 0.3765 0.3716 0.0000 0.0000 0.0000 0.0160 0.0140 0.0140 0.0695 0.0568 0.0637 0.3905 Desert Community College District 0.0700 0.0700 0.0700 0.0782 0.0782 0.0772 0.0698 0.0698 0.0698 0.0030 0.0030 0.0720 0.0177 0.0152 0.0166 0.0812 Riverside County Office of Education 0.0380 0.0380 0.0380 0.0426 0.0426 0.0420 0.0380 0.0380 0.0380 0.0030 0.0030 0.0180 0.0093 0.0027 0.0038 0.0442 Riverside County Regional Park & Open Space 0.0040 0.0040 0.0040 0.0000 0.0000 0.0000 0.0039 0.0039 0.0039 0.0000 0.0000 0.0030 0.0000 0.0000 0.0000 0.0000 CV Public Cemetery 0.0032 0.0032 0.0032 0.0035 0.0035 0.0035 0.0032 0.0031 0.0031 0.0000 0.0000 0.0000 0.0008 0.0002 0.0003 0.0037 CV Mosquito 0.0127 0.0127 0.0127 0.0142 0.0142 0.0141 0.0127 0.0127 0.0127 0.0120 0.0120 0.0120 0.0112 0.0111 0.0112 0.0148 Desert Recreation District 0.0192 0.0192 0.0192 0.0215 0.0215 0.0213 0.0192 0.0192 0.0192 0.0010 0.0020 0.0010 0.0044 0.0014 0.0019 0.0223 Coachella Valley Water District 0.0250 0.0250 0.0250 0.0284 0.0284 0.0281 0.0254 0.0254 0.0254 0.0130 0.0130 0.0010 0.0127 0.0120 0.0124 0.0295 CV Resource Conservation 0.0003 0.0003 0.0003. 0.0004 0.0004 0.0004 0.0003 0.0003 0.0003 0.0000 0.0000 0.0130 0.0001 0.0000 0.0000 0.0004 CVWD District 1 Debt Service 0.0118 0.0118 0.0118 0.0000 0.0000 0.0131 0.0119 0.0118 0.0118 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 CVWD Storm Water Unit 0.0320 0.0320 0.0320 0.0360 0.0360 0.0355 0.0321 0.0321 0.0321 0.0010 0A010 0.0000 0A000 0.0000 0A000 0.0000 Total Direct Rate 0.9992 0.9992 0.9992 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Tax Rate Area 020-005 020-005 020-005 020-005 020-005 020-005 020-005 020-005 020-005 020-015 020-015 020-089 020-089 020-089 020-089 020-089 Ovedapping Rates 4: Desert Sands Unified School 0.0767 0.0761 0.0799 0.0799 0.0811 0.1004 0.1147 0.1116 0.1095 0.0767 0.0761 0.0756 0.0799 0.0811 0.1004 0.0757 Coachella Valley Water District 0.0442 0.0332 0.0462 0.0464 0.0660 0.0860 0.0800 0.0800 0.1000 0.0199 0,0208 0.0484 0,0464 0.0660 0.0860 0.0862 Desert Community College District 0.0199 0.0199 0.0199 0.0199 0.0200 0.0200 0.0200 0.0200 0.0200 0.0208 0.0199 0.0199 0.0199 0.0200 0.0200 0.0079 Total Overlapping Rate 0.1408 0.1292 0.1460 0.1462 0.1671 0.2064 0.2147 0.2116 0.2295 0.1174 0.1168 0.1439 0.1462 0.1671 0.2064 0.1698 Total Direct and Overlapping Rate 1.1400 1.1284 1.1452 1.1462 1.1671 1.2064 1.2147 1.2116 1.2295 1.1174 1.1168 1.1439 1.1462 1.1671 1.2064 1.1698 NOTE: In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00Y fixed amount for direct taxes. This 1 % is shared by all taxing agencies for which the subject property resides within. Source: County of Riverside Auditor Controller's Office Direct rate from Tax Rate Area (TRA) 020-059 provided by Hdl Cow & Cone and overlapping debt rates from California Municipal Statistics z 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 ERAF deductions and overlapping rates provided by California Municipal Statistics a 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 Overlapping rates are based upon a single tax rate area only. Note: The information was first presented in Fiscal Year 2006. 142 237 TABLE 8 Redevelopment Project Area 2 2006 2 2007 2 2008 3 20093 20103 2011 3 2012 3 0.0000 0.0000 0.0000 0.0000 0.0000 0.0019 0.0499 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.2860 0.2920 0.2910 0.3193 0.3174 0.3059 0.0000 0.2617 0.2617 0.2617 0.2517 0.2537 0.2511 0.2553 0.0280 0.0280 0.0280 0.0280 0.0280 0.0286 0.0280 0.0603 0.0603 0.0603 0.0603 0.0603 0.0616 0.0602 0.0000 0.0000 0.0020 0.0000 0.0000 0.0000 0.0000 0.2000 0.1980 0.1970 0.1860 0.1859 0.1930 0.3716 0.0420 0.0410 0.0410 0.0386 0.0386 0.0401 0.0772 0.0230 0.0220 0.0220 0.0210 0.0210 0.0218 0.0420 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0001 0.0035 0.0150 0.0140 0.0140 0.0141 0.0141 0.0141 0.0140 0.0060 0.0060 0.0060 0.0053 0.0053 0.0059 0.0212 0.0770 0.0760 0.0760 0.0757 0.0757 0.0740 0.0281 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0004 0.0000 0.0000 0.0000 0.0000 0.0000 0.0005 0.0131 0.0010 0.0010 0.0010 0.0000 0.0000 0.0014 0.0355 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 020-144 020-144 020-144 020-W 020-W 020-W 020-W 0.0767 0.0761 0.0756 0.0799 0.0811 0.1004 0.0757 0.0442 0.0332 0.0484 0.0464 0.0660 0.0860 0.0862 0.0199 0.0199 0.0199 0.0199 0.0200 0.0200 0.0079 0.1408 0.1292 0.1439 0.1462 0.1671 0.2064 0.1698 1.1408 1.1292 1.1439 1.1462 1.1671 1.2064 1.1698 143 238 CITY OF LA QUINTA TABLE 9 Principal Property Taxpayers Current Year and Ten Years Ago (in dollars) 2014 2005 Percent of Percent of Total City Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value LQR Golf LLC $ 187,262,071 1 1.74% - TD Desert Development 66,184,018 2 0.61% 40,646,535 5 0.64% East of Madison LLC 52,669,611 3 0.49% - Inland American La Quinta Pavilion 44,267,502 4 0.41% - - Coral Option I LLC 43,458,609 5 0.40% 21,395,329 7 0.34% Lennar Homes of California 30,530,804 6 0.28% 41,197,452 4 0.65% Town and Country Partners LLC 30,170,000 7 0.28% - Walmart Real Estate Business Trust 28,905,663 8 0.27% - - Aventine Development 24,316,859 9 0.23% 21,116,001 8 0.33% Costco Wholesale Corporation 22,877,221 10 0.21% - - KSL Desert Resorts Inc - - 209,088,140 1 3.31% Toll California V - - 62,641,138 2 0.99% ND La Quinta Partners - - 41,566,490 3 0.66% Quarry at La Quinta Inc - - 22,943,872 6 0.36% Coral Mountain - - 17,020,344 9 0.27% M and H Realty Partners II - - 15,908,379 10 0.25% $ 530,642,358 4.92% $ 493,523,680 7.80% Source: HdL Coren & Cone 144 239 CITY OF LA QUINTA TABLE 10 Property Tax Levies and Collections Last Nine Fiscal Years ( in dollars) Collected within the Fiscal Taxes Levied Fiscal Year of Levy Collections in Total Collections to Date Year Ended for the Percent Subsequent Percent June 30 Fiscal Year Amount of Levy Years Amount of Levy 2006 $ 61,420,601 $ 73,097,362 119.01% $ 2,092,062 $ 75,189,424 122.42% 2007 74,170,170 83,797,365 112.98% 1,802,076 85,599,441 115.41% 2008 83,018,429 87,804,912 105.77% 3,216,547 91,021,459 109.64% 2009 83,934,188 86,721,572 103.32% 1,471,940 88,193,512 105.07% 2010 78,621,410 80,651,874 102.58% 434,643 81,086,517 103.14% 2011 72,735,079 74,047,640 101.80% 259,209 74,306,849 102.16% 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% NOTES: The amounts presented include City property taxes and Redevelopment Agency tax increment. This schedule also includes amounts collected by the City and Redevelopment Agency that were passed -through to other agencies. Effective February 1, 2012, AB1 x26 dissolved the Redevelopment Agencies throughout the State of California which resulted in the reduction of amounts collected during Fiscal Year 2011-2012 and all subsequent years. The total tax levy is based on the Statements of Original Charge and Tax Increment Summaries from the Riverside County Auditor - Controller's Office. This amount does not include the results of any successful appeals of a taxpayers assessed valuation. As such, the percentage of the levy collected may be lower than expected. The City participates in the Riverside County Teeter program, which allows for a 30% advance, one settlement payment for the first installment, a 10% advance, a settlement payment for the second installment, and one final settlement payment, which is generally received during November of the subsequent year. Collections for 2014 are for amounts received as of August 31, 2014 The information was first presented in Fiscal Year 2006. Source: County of Riverside Auditor Controller's Office 145 240 Governmental Activities Reimbursement Agreement Capital leases USDA Loan Provident Savings Loan Due to Coachella Valley Unified School District Due to County of Riverside Developer Agreement Tax Allocation Bonds Project Area 1 Tax Allocation Bonds Project Area 2 2004 Local Agency Revenue Bonds 2011 Local Agency Revenue Bonds City Hall Lease Revenue Bonds Unamortized Discount and Issuance Costs Total Governmental Business -type Activities Capital Leases Total Business -type activities Total Primary Government CITY OF LA QUINTA Ratios of Outstanding Debt by Type Last Ten Fiscal Years (in dollars) Fiscal Year Ended 2005 2006 2007 2008 2009 $ 378,311 $ 328,311 $ 278,311 $ 228,311 $ 178,311 - - - - 149,169 751,754 - - - - 1,556,283 5,927,263 5,186,627 4,431,178 3,675,731 2,874,653 1,950, 000 1,850, 000 1,750, 000 1,600, 000 1,400,000 898,141 776,030 643,539 511,048 343,814 140,263,659 141,785,000 139,145,000 136,350,000 133,390,000 6,230,000 6,130,000 6,025,000 5,915,000 5,800,000 87,947,058 89,265,000 87,745,000 86,175,000 84,560,000 6,575,000 6,245,000 5,900,000 5,540,000 5,160,000 (877,230) (877,230) (841,087) (804,944) 250,169,432 250,688,738 245,040,798 239,154,003 235,359,040 801,417 1,090,602 825,848 681,048 285,217 801,417 1,090,602 825,848 681,048 285,217 $ 250,970,849 $ 251,779,340 $ 245,866,646 $ 239,835,051 $ 235,644,257 Population - State Department of Finance January 1 36,145 38,340 41,092 42,958 43,778 Number of Households 17,549 18,762 20,176 21,058 21,355 Median Household Income $ 80,118 $ 82,938 $ 87,799 $ 91,366 $ 92,156 Percentage of Personal Income 17.85% 16.18% 13.88% 12.47% 11.97% Debt Per Capita $ 6,943 $ 6,567 $ 5,983 $ 5,583 $ 5,383 'Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements. 1 The debt service payment for the 2004 Lease Revenue Bonds are made from Redevelopment Project Area 1 & 2 low & moderate income tax increment. 146 241 TABLE 11 2010 2011 2012 2013 2014 $ 128,311 $ - $ - $ - $ - 114,583 78,253 40,090 71,045 129,063 741,171 729,480 - 702,105 686,345 1,530,958 1,503,433 1,441,096 1,405,755 2,072,965 1,255,243 - - 1,200,000 1,000,000 174,584 - 130, 255, 0 00 126, 925, 000 5,680,000 11,555,000 82,890,000 81,150,000 - 28,850,000 - - - 4,760,000 4,340,000 3,895,000 3,425,000 2,930,000 (768,801) (1,115,799) - - - 228,778,771 256,270,610 3,935,090 5,639,246 5,151,163 54,543 286,097 169,084 43,736 - 54,543 286,097 169,084 43,736 $ 228,833,314 $ 256,556,707 $ 4,104,174 $ 5,682,982 $ 5,151,163 44,421 37,836 38,075 38,401 39,032 23,489 23,489 23,528 23,612 23,871 $ 90,124 $ 104,410 $ 104,045 $ 111,077 $ 109,365 10.81% 10.46% 0.17% 0.22% 0.20% $ 5,151 $ 6,781 $ 108 $ 148 $ 132 147 242 CITY OF LA QUINTA TABLE 12 Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years (In Dollars) Outstanding General Bonded Debt Fiscal Year City Hall Local Agency Tax Percent of Per Ended Lease Revenue Allocation Assessed Median June 30 Obliaation Bonds' Bonds Total Value' Household Income 2005 6,575,000 87,947,058 146,493,659 241,015,717 3.87% 3,008 2006 6,245,000 89,265,000 147,915,000 243,425,000 3.12% 2,935 2007 5,900,000 87,745,000 145,170,000 238,815,000 2.39% 2,720 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 General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which, the City has none). ' 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 148 243 CITY OF LA QUINTA Direct and Overlapping Debt June 30, 2014 City Assessed Valuation Total Assessed Valuation Source: Riverside County Auditor Controller Percentage Applicable Overlapping Debt Repaid with Property Taxes And Assessments: Desert Community College District 16.753% Coachella Valley Unified School District 53.357% Desert Sands Unified School District (DSUSD) 20.209% DSUSD Community Facilities District No. 1 88.912% City of La Quinta 1915 Act Bonds 100.000% Coachella Valley Water District Assessment District No. 68 86.122% Total overlapping debt repaid with property taxes Overlapping Other Debt including Certifications of Participation (COP) Riverside County General Fund Obligations 5.145% Riverside County Pension Obligations 5.145% Riverside County Board of Education COP 5.145% Coachella Valley Unified School District COP 53.357% DSUSD COP 20.209% Coachella Valley Recreation and Park District COP 26.474% Total overlapping other debt Total overlapping debt City direct debt Total direct and overlapping debt $ 10,726,752,603 $ 10,726,752,603 Outstanding Debt 6/30/14 TABLE 13 Estimated Share of Overlapping nPht $ 316,283,162 $ 52,986,918 182,018,662 97,119,697 282,295,470 57,049,092 1,380,000 1,226,986 205,000 205,000 2,120,000 1,881,298 784,302,294 210,468,991 $ 692,656,315 334,515,000 2,700,000 43,720,000 66,445, 000 2,150, 000 1,142,186, 315 1,926,488,609 $ 35,637,167 17,210,797 138,915 23,327,680 13,427,870 569,191 90,311,620 300,780,611 5.151.163 $ 305,931,774 Notes: 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. 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: California Municipal Statistics, Inc.- overlapping debt Source: City of La Quinta - City Direct debt 149 244 CITY OF LA QUINTA Legal Debt Margin Information Last Ten Fiscal Years Fiscal Year 2005 2006 2007 2008 2009 Assessed valuation $ 6,220,471,097 $ 7,813,866,586 $ 9,975,646,644 $11,866,414,134 $12,416,034,763 Debt limit percentage 15% 15% 15% 15% 15% Debt limit 933,070,665 1,172,079,988 1,496,346,997 1,779,962,120 1,862,405,214 Total net debt applicable to limit: General obligation bonds - - Legal debt margin Total debt applicable to the limit as a percentage of debt limit $ 933,070,665 $ 1,172,079,988 $ 1,496,346,997 $ 1,779,962,120 $ 1,862,405,214 0.0% 0.0% 0.0% 0.0% 0.0% 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. The City of La Quinta has no general bonded indebtedness. Source: City of La Quinta Finance Department based upon the Assessed valuation received from the County of Riverside Auditor Controllers Office 150 245 TABLE14 2010 2011 2012 2013 2014 $ 11,753,185,892 $ 10,870,790,733 $ 10,331,431,958 $ 10,274,998,112 $ 10,726,752,603 15% 15% 15% 15% 15% 1,762,977,884 1,630,618,610 1,549,714,794 1,541,249,717 1,609,012,890 $ 1,762,977,884 $ 1,630,618,610 $ 1,549,714,794 $ 1,541,249,717 $ 1,609,012,890 0.0% 0.0% 0.0% 0.0% 0.0% 151 246 CITY OF LA QUINTA Pledged -Revenue Coverage Last Ten Fiscal Years (In Dollars) TABLE 15 Local Agency Revenue Bonds (City Hall Project) Fiscal Year Ended Lease Less: Other Net Lease Debt Service June 30 Revenue' Debt Payments Revenue Principal Interest Coverage 2005 $ 681,220 $ $ 681,220 315,000 366,220 1.00 2006 680,575 680,575 330,000 350,575 1.00 2007 678,865 678,865 345,000 333,865 1.00 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 Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements. ' Lease revenues consist of payments from the City General Fund and Civic Center Development Impact Fee Fund. 152 247 CITY OF LA QUINTA Demographic and Economic Statistics Last Ten Calendar Years TABLE 16 Calendar Calendar Calendar Calendar Calendar Calendar Calendar Calendar Calendar Year Calendar Year Year Year Year Year Year Year Year Year Sources: 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 City Land. (Sq Miles) (3) 35.1 35.10 35.10 35.31 35.31 35.31 35.31 35.16 35.16 35.16 Population (1) 36,145 38,340 41,092 42,958 43,778 44,421 37,836 38,075 38,401 39,032 Median Household Income (in dollars) (7) $80,118 $82,938 $87,799 $91,366 $92,166 $90,124 $104,410 $104,046 $111,077 $109,365 Number of Dwelling Units (3) 17,549 18,762 20,176 21,058 21,355 23,489 23,528 23,528 23,612 23,871 Persons per Household (1) 2.88 2.86 2.85 2.85 2.85 2.87 2.55 2.56 2.58 2.59 Average Income per person per household (4) $27,838 $29,050 $30,850 $32,047 $32,324 $31,457 $40,961 $40,722 $43,053 $42,226 Labor Force (2) 14,300 14,500 15,300 15,200 14,800 14,600 14,400 15,100 15,300 15,600 Employment (2) 13,900 14,100 14,900 14,600 13,700 13,500 13,300 14,100 14,400 14,900 Unemployment Rate (2) 2.80 % 2.76 % 2,61 % 3.95 % 7.43 % 7.53 % 7.64 % 6.62 % 5.60 % 4.30 Median age (4) (6) 36 36.4 36.4 36.4 42.2 41.5 42.8 43.6 44.8 Sources: (1) State of California Department of Finance - January 1 of each year (2) State of California Employment Development Department website (3) City of La Quinta Building & Safety and Community Development Departments (4) Hdl-Coren & Cone Companies (5) The population number was updated based upon the 2010 United States Census (6) The information was not collected before 2006 (7) Calculated using "Persons per Household" multiplied by "Average Income per Person per Household." 153 248 CITY OF LA QUINTA TABLE 17 Principal Employers Current Year and Ten Years Ago 2013-2014 2004-2005 Percent of Number of Total Number of Employer Activity Rank Employees Employment Employees Rank La Quinta Resort & Club Hotel & Golf Resort 1 1,250 8.39% 1,500 1 PGA West Golf Resort 2 1,198 8.04% 1,100 2 Desert Sands Unified School District Government 3 1,180 7.92% 550 3 Wal-Mart Super Center Retailer 4 352 2.36% 250 4 Costco Retailer 5 246 1.65% - - Rancho La Quinta Golf Resort 6 175 1.17% 200 5 Home Depot Retailer 7 168 1.13% 180 6 Lowe's Home Improvement Retailer 8 153 1.03% 150 7 Imperial Irrigation District Utility Company 9 142 0.95% 110 9 Stater Brothers Grocery Store 10 114 0.77% 126 8 Vons Grocery Store 11 99 0.66% 103 10 Total employment listed 5,077 34.07% 4,269 Total City Employment - July 1 14,900 13,900 Source: City of La Quinta 154 249 CITY OF LA QUINTA Full-time City Employees by Function Last Ten Fiscal Years TABLE 18 Function 2005 2006 2007 2008 2009 Administration 8.00 9.00 10.00 12.00 12.00 City Clerk 5.00 5.00 5.00 6.00 6.00 Finance 8.00 9.00 9.00 9.00 9.00 Community Services 8.00 10.25 10.25 11.25 11.25 Building and Safety 21.00 22.00 24.00 25.00 25.00 Planning and Development 9.00 12.00 12.00 12.00 12.00 Community Development - - - - - Public Works 23.50 26.25 26.25 28.25 29.25 Golf Course 0.50 0.50 0.50 0.50 0.50 Total 83.00 94.00 97.00 104.00 105.00 Source: City of La Quints NOTE: 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 Riverside. - The City merged the Building and Safety Department with the Planning and Development Department in 2014 2010 2011 2012 2013 2014 13.00 14.00 12.00 11.00 7.00 6.00 6.00 5.00 5.00 4.00 9.00 9.00 8.00 8.00 7.00 10.35 10.25 10.35 10.35 9.00 25.00 24.00 21.00 21.00 ' 10.00 9.00 8.00 9.00 ' - - - - 16.65 27.25 26.25 24.25 23.25 21.00 0.40 0.50 0.40 0.40 0.35 101.00 99.00 89.00 88.00 65.00 155 250 Finance: Number of Active Business Licenses Number of Animal Licenses Processed Number of Accounts Payable Checks Processed Number of investment purchases Par value of investments Number of cleared checks Number of outgoing bank wires Public Works: Encroachment permits issued Request for services Building & Safety: Permits: Single family Detached Single family Attached Residential Pool Wall/Fence Other Total Permits Code Compliance: Animal Control Incidents Handled Vehicle abatements Garage Sale Permits Weed abatements Nuisance abatements Community Services: Library activities: Library Volume Library books checked out Library Cards Issued Number of School Children Visiting Library Library Volunteer Hours Senior Center: Number of visits Senior Center Volunteer Hours Recreation activities: Participants: Leisure Classes Special events Adult Sports Golf course: Golf rounds played Average $ Green fee Planning and Development: Number of residential units approved Commercial square footage approved Note: Information not collected before 2006 Source: City of La Quinta CITY OF LA QUINTA TABLE 19 Operating Indicators by Function Last Nine Fiscal Years 2006 2007 2008 2009 2010 2011 2012 2013 2014 3,208 3,424 3,690 3,523 3,428 3,183 3,310 3,520 3,998 892 1,022 1,272 1,609 1,768 1,619 1,674 1,505 1,602 4,696 4,722 4,840 4,819 4,393 4,530 3,766 3,576 3,696 39 73 64 36 32 20 27 30 22 $ 327,417,000 $ 392,729,000 $ 424,500,000 $ 229,969,000 $ 267,213,000 $ 189,810,285 $ 188,782,874 $ 164,614,769 $ 136,323,300 5,081 4,837 5,501 5,269 4,984 4,912 5,103 3,899 3,922 202 158 136 91 75 87 63 58 58 304 218 110 132 78 104 65 124 109 618 419 1152 1931 1306 746 534 740 1,322 1,044 526 297 129 56 85 39 83 147 227 38 0 6 12 0 11 0 0 866 612 331 207 152 148 127 162 204 1,502 963 583 299 178 218 149 167 220 1,607 1,404 1,121 908 790 1,033 916 1,042 1,158 5,246 3,543 2,332 1,549 1,188 1,484 1,242 1,454 1,729 1,901 687 2,920 3,630 3,984 4,392 4,246 3,206 1,645 909 296 351 346 214 263 139 99 88 1,190 1,444 1,519 1,535 1,663 1,805 1,430 1,404 1,255 141 76 117 97 125 143 106 1,404 43 1,611 2,032 2,142 3,130 2,340 2,252 2,433 1,668 730 42,050 44,981 66,124 81,124 89,060 92,484 109,000 63,955 71,874 55,002 99,659 117,738 215,843 259,711 263,064 275,838 220,690 329,154 5,550 5,325 3,675 3,684 3,547 3,822 4,477 2,966 2,035 745 260 841 1,036 772 1,881 962 737 1,539 1,891 1,583 1,951 2,342 2,723 4,280 2,720 2,226 1,340 14,305 12,955 14,013 15,739 20,326 18,403 16,642 9,350 11,500 3,481 4,192 3,332 2,583 3,131 3,099 2,690 2,233 2,745 1,373 1,192 990 1,140 1,437 1,512 2,016 1,475 1,177 4,668 7,809 8,109 11,053 8,795 8,933 36,305 5,970 5,927 3,402 6,827 8,550 10,806 13,364 13,092 5,647 3,865 5,878 38,934 40,548 40,516 39,150 43,779 45,269 46,949 46,352 43,610 $ 71.12 $ 76.97 $ 81.09 $ 76.13 $ 71.59 $ 70.70 $ 70.40 $ 67.44 $ 66.83 1,063 534 338 100 255 208 285 228 494 533,726 124,821 342,502 390,097 6,200 27,526 61,662 0 113,149 156 251 Public works: Streets (miles) Bikepaths(miles) Streetlights' Traffic signals 2 Traffic signs' Bridges 2 Parks and recreation: Parks Park Acreage Undeveloped Park Acreage 2 Senior Center Museum Library Golf Course: Municipal golf courses CITY OF LA QUINTA Capital Asset Statistics by Function Last Ten Fiscal Years TABLE 20 Fiscal Year Ended June 30, 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 118.40 118.40 122 127 127 127 127 22 22 22 22 22 22 22 1 73 85 85 261 265 265 2 44 45.25 45.25 49 50 50 2 2,799 2,845 2,895 2,899 2,909 2,919 2 12 12 12 12 12 12 12 12 12 13 13 13 13 207 207 207 209 209 218 218 2 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 In Fiscal Year ending 2009, street lights at intersections were included for the first time. 2 In Fiscal Year ending 2006 traffic signals , traffic signs, and undeveloped park acreage were included for the first time. 128 128 128 22 22 22 269 269 277 51 52 54 2,934 2,984 3,018 12 12 13 13 13 13 218 218 218 40 40 40 1 1 1 1 1 1 1 1 1 1 1 1 157 252 Company Name Policy Number Hartford FA0267254-11 Hartford FA026725413 Lexington 20412887 Lloyds WB-0009204 Lloyds W14D19140101 California Joint Powers Insurance Authority California Joint Powers Insurance Authority Alliant PEC0011896301 CITY OF LA QUINTA Schedule of Insurance in Force June 30, 2014 Coverage Employee Dishonesty, Forgery, Computer Fraud Employee Dishonesty, Forgery, Computer Fraud All Risk Property Insurance Including Auto Physical Damage, Terrorism, Boiler & Machinery (Excluding Earthquake) Earthquake/Flood Real & Personal Property Including Contingent Tax Interruption Earthquake/Flood Real & Personal Property Including Contingent Tax Interruption Comprehensive General Liability Worker's Compensation Pollution Liability TABLE 21 Limits Term Premium $1 Million 12/03/12 - 12/03/13 $3,375 $1 Million 12/03/13 - 12/03/14 $3,224 $20 Million 07/01/13 - 07/01/14 $65,388 Single Limit per Occurrence subject to other sublimits $20 Million 2/07/13 - 2/07/14 $108,193 $20 Million 02/07/14 - 02/07/15 $103,922 $50 Million 6/30/13 - 6/30/14 $209,710 (1) Single Limit per Occurrence $10 Million 6/30/13 - 6/30/14 $227,643 (1) $10 Million 7/01/11 - 7/01/14 $26,227 Notes: (1) A retrospective adjustment to the liability and workers compensation programs, in the amount of $270,586, reduced the amount due for the fiscal year to $166,767. 158 253 ATTACHMENT 2 LSL• CERTIFIED PUBLIC ACCOUNTANTS January 26, 2015 To the Honorable Mayor and Members of the City Council City of La Quinta, California • David E. Hale, CPA, CFP • Deborah A. Harper, CPA • Donald G. Slater, CPA • Gary A. Cates, CPA • Richard K. Kikuchi, CPA • Michael D. Mangold, CPA • Susan F. Matz, CPA • David S. Myers, CPA • Bryan S. Gruber, CPA We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta (City) for the year ended June 30, 2014. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and OMB Circular A-133, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 4, 2014. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practice Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in the notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended June 30, 2014. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. During the current year, significant amounts of the Successor Agency's tax allocation bonds were in -substance defeased through the issuance of advance refunding bonds. In accordance with GASB Statement No. 23, Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities, the difference between the amount placed in escrow to repay the refunded bonds and the carrying amount of the refunded bonds is being deferred and amortized as a component of interest expense over the remaining life of the refunded bonds. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure affecting the financial statements was: The disclosure of the extraordinary items in Note 21 to the financial statements identifies the decision of the California Department of Finance to disallow the interest earned on the advances from the City to the former successor agency. The transaction was recorded as an extraordinary item in the City and Successor Agency statements. The financial statement disclosures are neutral, consistent, and clear. Lance, Soil & Lunghard, LLP 203 North Brea Boulevard Suite 203 . Brea, CA 92821 TEL 714.672,0022 Fax 714.672.0331 Orange County Temecula Valley Silicon Valley www.lslcpas.com 254 LSL 0 CEOTIFIEO PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of La Quinta, California Difficulties Encountered in Performing the Audit We encountered difficulties in performing and completing our audit due turn -over of accounting management personnel and the conversion of accounting software mid -year. The accounting management personnel was unable to provide history on transactions that occurred or provide support for past information in a timely manner due to the change in personnel and loss of prior working papers. The conversion of accounting software during the year provided two separate trial balance with separate detail and separate account coding. This made it difficult for the finance personnel to record year-end closing entries accurately and provide detail on account transactions for the entire year. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, we detected misstatements as a result of audit procedures which were material, and were subsequently corrected by management. The details of these misstatements are described in a separate letter dated January 26, 2015. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated January 26, 2015. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the budgetary comparison schedules for the General Fund, Housing Authority PA No.1 Fund and Housing Authority PA No. 2 Fund, which is required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries 255 LSL 0 CEOTIFIEO PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of La Quinta, California of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the combining and individual nonmajor fund financial statements which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it. The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2013-2014 audit: GASB Statement No. 65, Items Previously Reported as Assets and Liabilities - The City early implemented this pronouncement in fiscal year 2012-13. GASB Statement No. 66, Technical Corrections — The City properly implemented this pronouncement. GASB Statement No. 67, Financial Reporting for Pension Plans — An Amendment of GASB of GASB Statement No. 25 - The City was not affected by this pronouncement at this time. GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees - The City was not affected by this pronouncement at this time. The following Governmental Accounting Standards Board (GASB) pronouncements are effective in your next fiscal year 2014-2015 audit and should be reviewed for proper implementation by management: GASB Statement No. 68, Accounting and Financial Reporting for Pensions — An Amendment of GASB Statement no. 27. GASB Statement No. 69, Government Combinations and Disposals of Government Operations. GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to Measurement Date. 256 LSE��• CERTIFIER PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of La Quinta, California Restriction on Use This information is intended solely for the use of City Council and management of the City of La Quinta and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, Brea, California 257 LSL• CERTIFIED PUBLIC ACCOUNTANTS • David E. Hale, CPA, CFP • Donald G. Slater, CPA • Richard K. Kikuchi, CPA • Susan F. Matz, CPA • Bryan S. Gruber, CPA INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor and Members of the City Council City of La Quinta, California • Deborah A. Harper, CPA • Gary A. Cates, CPA • Michael D. Mangold, CPA • David S. Myers, CPA We have audited, in accordance with the 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, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California, (the City) as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated January 26, 2015. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. We consider the following deficiencies to be material weaknesses: Prior Year Audit Adjustments Audit adjustments were identified in the prior year that the City needed to record in order for the City's records to match the financial statements. These adjustments were not recorded in the prior year and as a result additional adjustments were necessary in the current year. These entries were to correct administrative expenses recorded in the incorrect funds, correct loan payable balances, record interest expense and remove unavailable revenue from full accrual funds. We recommend that the City have a process in place to make sure all necessary audit adjustments are properly recorded. Lance, Soil & Lunghard, LLP 203 North Brea Boulevard Suite 203 . Brea, CA 92821 TEL 714.672,0022 Fax 714.672.0331 www.lslcpas.com Orange County Temecula Valley Silicon Valley 258 LSL 0 C€BTIFIEO PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of La Quinta, California Long -Term Debt Transaction Year-end debt entries relating to the long-term debt of the Successor Agency were not recorded. The year-end transactions include recording interest payable and the amortization of the premiums and discounts on the tax allocation bonds. As of the date of our fieldwork these transactions had not been recorded and as a result, we provided management with the entries that needed to be recorded. Interest on Promissory Note As a result of our testwork we determined that the interest due from the Coral Mountain promissory note was understated. The interest that had accumulated was understated by $290,000. An adjustment was made to correct the interest receivable balance. Management's Response to material weaknesses: We agree entirely with the auditor's comments and recommendations described above. During the reporting year of July 1, 2013 to June 30, 2014 the City had significant changeover in the Director of Finance position (three directors during this period of time). Additionally, the City went through a major financial system conversion as well as a conversion of the chart of accounts. The above issues occurred because of these issues as well as training issues with staff. Staffing has stabilized in the Finance Department with a new Director and accounting staff on board. Additionally the conversion and related issues have been resolved. Training of staff on new systems and accounting practices is a top priority. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the following deficiencies to be significant deficiencies: Unidentified Net Position Variance As a result of our audit testwork we identified a restatement of net position of $147,887 in the Successor Agency funds. Management determined that this restatement was the result of the software conversion and additional audit entries since the Successor Agency was established in fiscal year 2012 that this City did not record. This unidentified variance was ultimately recorded as a reduction of interest income in the Successor Agency. Project Cost Capitalization The City provided funding of $1,266,875 to the Coachella Valley Water District (CVWD) prior to the current fiscal year for the Well Site Mitigation project. These costs were incorrectly capitalized on the Statement of Net Position in prior years. The project was completed and the assets remain the property of CVWD. The City should have expensed these costs when incurred and not capitalized them. In the current year these project costs were removed from the construction in progress listing as a current period deletion rather than a restatement of net position. Therefore the expenses and the beginning net position in the government wide statements are overstated by $1,266,875. The ending net position is however correctly stated in the Statement of Net Position. 259 LSL 0 C€BTIFIEO PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of La Quinta, California Unavailable Revenue The Successor Agency to the former Redevelopment Agency is a private purpose trust fund and therefore should be accounted for using the accrual basis of accounting. Meaning that revenues are recognized when they are earned and unavailable revenue is not reported. Adjustments were made to remove all unavailable revenue and correct loan receivable entries that the City proposed to recorded additional unavailable revenue in the Successor Agency funds. Interest Allocation The City did not allocate interest income from investments for the 3Ed and 4th quarters of the fiscal year. Adjustments were made to allocate income to various funds with cash and investment balances. Additionally, the 4th quarter interest income accrual for unrealized gains and losses on investments needed to be recorded. Recording Capital Leases The City entered into a lease agreement with Dell Computers that qualifies as a capital lease and as such, the City should be recording the future lease payment as debt to the City and the equipment as capital assets of the City. Adjustments were needed to record the debt and asset in the Information Technology internal service fund and the current year payments as a reduction of that debt and depreciation for the year. Disallowed Interest on Advances During the current year the California Department of Finance notified the City that interest earned on the advance from the City to the former Redevelopment Agency was disallowed as an enforceable obligation of the Successor Agency. The City did not remove the interest from their trial balance and as a result an adjustment was made to comply with the letter from the California Department of Finance. Payroll Expense Accrual The City had recorded their year-end payroll accrual entry incorrectly by reducing cash rather than increasing a liability. An adjustment was made to increase the City's cash balance and record a liability for the last pay period of the year. Management's Response to significant deficiencies: We agree entirely with the auditor's comments and recommendations described above. During the reporting year of July 1, 2013 to June 30, 2014 the City had significant changeover in the Director of Finance position (three directors during this period of time). Additionally, the City went through a major financial system conversion as well as a conversion of the chart of accounts. The above issues occurred because of these issues as well as training issues with staff. Staffing has stabilized in the Finance Department with a new Director and accounting staff on board. Additionally the conversion and related issues have been resolved. Training of staff on new systems and accounting practices is a top priority. 260 LSL 0 CERTIFIED PUBLIC ACCOUNTANTS To the Honorable Mayor and Members of the City Council City of La Quinta, California Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. City's Response to Findings The City's response to the findings identified in our audit was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Brea, California January 26, 2015 261 262 ` OFF CITY / SA / HA / FA MEETING DATE: February 3, 2015 ITEM TITLE: FISCAL YEAR 2013/2014 YEAR END, FISCAL YEAR 2014/2015 MIDYEAR UPDATE AND RESERVE POLICY REVIEW RECOMMENDED ACTION: AGENDA CATEGORY: BUSINESS SESSION: CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: Review the Fiscal Year 2013/2014 year-end budget report, Fiscal Year 2013/2014 Mid -Year Update, and potential budget reserve policies. The direction staff receives regarding the Fiscal Year 2014/2015 budget and reserve policies will be scheduled for City Council Cconsideration on February 17, 2015. EXECUTIVE SUMMARY: This report is divided into three sections: Fiscal Year (FY) 2013/2014, FY 2014/2015, and Budget Reserves: 1) The Fiscal Year 2013-2014 has closed and the official financial statements issued. This report summarizes expenditures, revenues and General fund balances for the year ended June 30, 2014. 2) Every February revenues and expenditures for the current year are reviewed and updated if necessary. This report also discusses updated estimates for Fiscal Year 2014/2015. 3) As part of the on -going financial management of the City, a review of reserve policies should be conducted periodically. This report presents the recommendations of the Investment Advisory Board as well as other issues to consider when developing reserve policies. FISCAL IMPACT: As this is a study session, there is no fiscal impact from this report. BACKGROUND/ANALYSIS: Fiscal Year 2013/2014 263 Revenues and Transfers -In of $38.7 million exceeded expenditures of $33.3 million (not including carryovers) by $5.4 million. Including carryover of appropriations (including capital improvement projects-CIP) of $2 million, this gap decreases to $3.4 million. While expenditures in general remain relatively stable during a fiscal year, revenues tend to fluctuate because of the varying nature of revenue sources (there are approximately 110 revenue sources in the General Fund budget). Accordingly, more discussion accompanies the revenue narrative of this report. For both revenues and expenditures, significant variances in FY 2013/2014 budget to actuals, as well as FY 2012/2013 to FY 2013/2014 variances are discussed below. FY 201312014 Revenues in Total General Fund revenues overall in FY 2013/2014 were $3.5 million (10 percent) higher than budgeted (based on the amended budget). Compared to FY 2012/2013 revenues overall were $5.3 million higher in FY 2013/2014. Total General Fund 45,000,000 40,000,000 35,000,000 30,000,000 — 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Actual Amended Actual Revenue Budget2013- Revenue 2012-2013 2014 2013-2014 ■General Fund 33,511,431 35,258,472 38,788,417 Property Tax The most significant reason for the overall increase in General Fund revenue was a $1.99 million payment from the Redevelopment Property Tax Fund (RPTTF). This payment was one-time in nature and related to the dissolution of the Redevelopment Agency and the City's "share" of funds returned to the State by the City. After accounting for this one-time payment, property tax revenue was less than one percent higher than budgeted. Compared to FY 2012/2013 (adjusted 264 for this one-time payment) property tax was approximately four percent higher in FY 2013/2014. Property Taxes 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 Actual Amended Actual Revenue Budget2013- Revenue 2012-2013 2014 2013-2014 MProperty Taxes - one time 1,993,900 ■Property Taxes 6,925,637 7,125,000 7,199,853 Transient Occupancy Tax (TOT) TOT receipts were $669,800 higher than budgeted (11 percent). This is due primarily to increase efforts to collect TOT from short-term vacation rentals. TOT for FY 2013/2014 was 11 percent higher than FY 2012/2013 collections. Transient Occupancy Tax 8,000, 000 7,000, 000 6,000,000 5,000, 000 4,000, 000 3,000, 000 2,000, 000 1,000, 000 0 � � Actual Revenue Amended Budget Actual Revenue 2012-2013 2013-2014 2013-2014 M TOT 5,980,684 5,965,000 6,634,766 Sales Tax Sales Tax collections were less than one percent higher than budgeted ($26,000). Compared to FY 2012/2013, collections were 2 percent higher in FY 2013/2014. 265 Sales Tax 10,000,000 9,000, 000 8,000, 000 7,000, 000 6,000, 000 5,000, 000 4,000, 000 3,000, 000 2,000, 000 1,000,000 O � Actual Revenue 2012-2013 Sales Tax 8,001,171 Amended Budget 2013- Actual Revenue 2014 2013-2014 8,128, 000 8,154, 016 Property Tax in Lieu of Vehicle License Fees Commonly referred to as the Motor Vehicle in Lieu Fee (MVLF), this revenue is a subvention from the State. It replaced the City's share of motor vehicle license fees from the State starting in 2005. The payment is based on a calculation by the State that factors in the growth of the City's assessed valuation. The MVLF payment from the State was $133,742 higher than budgeted (four percent) in FY 2013/2014. Compared to FY 2012/2013, collections were four percent higher in FY 2013/2014. Motor Vehicle in Lieu 4,000,000 3,500, 000 3,000,000 — 2,500, 000 2,000, 000 1,500, 000 1,000, 000 500,000 A �- Amended Actual Revenue Budget Revenue 2012-2013 2013-2014F,ctual 013-2014 0 Motor Vehicle in Lieu 3,157,330 1 3,157,300 1 3,291,042 Licenses and Permits The category of Licenses and Permits is comprised of about 24 different revenue items including Business Licenses, and various Public Works and Building and 266 Safety permits. This category was three percent higher ($34,091) than budgeted. However, compared to FY 2012/2013, this category was up 41 percent in FY 2013/2014. Licenses & Permits 1,600,000 — 1,400, 000 1,200, 000 1,000, 000 800,000 600,000 400,000 2 00, 000 0 Actual Amended Actual Revenue Budget Revenue 2012-2013 2013-2014 2013-2014 Licenses & Permits 893,014 1,227, 100 1,261, 191 Charges for Services The category of Charges for Services is comprised of 38 different revenue items including Plan Check and a variety of other planning fees, as well as various Community Services fees. This category was 63 percent higher ($477,272) than budgeted in FY 2013/2014. Compared to FY 2012/2013, this category was over 100 percent higher ($659,937) in FY 2013/2014. Charges for Services 1,600,000 1,400, 000 1,200,000 1,000, 000 800,000 600,000 400,000 2 00, 000 O Actual Amended Actual Revenue Budget Revenue 2012-2013 2013-2014 2013-2014 =Charges for Services 579,180 761,300 1,238,577 FY 201312014 Expenditures Expenditures overall were $3.6 less than budgeted at $33.4 million. However, 267 approximately $1 .8 million in expenditure savings was carried over to the new year for projects and items that were budgeted in FY 2013/2014 but will be not be expended to FY 2014/201 5. Of this $1 .8 million, $1 .5 million is related to Capital Improvement Projects (CIP). So, factoring in carryovers, the amount of expenditure savings is reduced by almost half from $3.6 million to $1.7 million. Compared to FY 2012/2013 expenditures, FY 2013/2014 expenditures were approximately $780,000 (two percent). The most significant variances and/or overages in FY 2013/2014 are discussed below in the "FY 2013-/014 General Fund Expenditure Summary" chart: City of La Quinta FY 2013-2014 General Fund Expenditure Summary BUDGETTOACTUAL FY 2013- 2014 FINAL BUDGET FY 2013-2014 ACTUALS UNDER/(OVER) FINAL BUDGET PERCENT UNDER/(OVER) BUDGET GENERAL GOVERNMENT CITY COUNCIL 724,600 645,145 79,455 11% CITY MANAGER 724,981 594,275 130,706 18% HUMAN RESOURCES 761,600 637,887 123,713 16% CITY CLERK 388,800 359,686 29,114 7% SUB -TOTAL 2,599,991 2,236,993 362,988 14% FINANCE/CENTRAL SERVICES FINANCE 856,413 872,791 (16,378) -2% CENTRAL SERVICES/TRANSFERS OUT 3,389,658 1,272,669 2,116,989 62% SUBTOTAL 4,246,071 2,145,460 2,200,621 49% PUBLIC SAFETY POLICE 13,468,659 13,639,206 (170,547) -1% FIRE 5,289,359 4,699,410 589,949 11% SUBTOTAL 18,758,018 18,338,615 429,403 2% COMMUNITY SERVICES CS (COMMUNITY SERVICES)/ADMIN 1,001,540 846,872 154,668 159/ CS -SENIOR CENTER 385,200 353,977 31,223 8% CS -PROGRAMS 198,100 207,963 (9,863) -5% CS -LIBRARY - - - CS -PARKS MAINTENANCE 1,535,600 1,380,720 154,881 10% CS -MUSEUM - - - CS -MARKETING &COMMUNITY RELATIONS 578,100 572,063 6,037 1% CS -PUBLIC BUILDINGS 1,032,500 944,961 87,539 8% SUBTOTAL 4,731,040 4,306,555 424,485 9% COMMUNITY DEVELOPMENT CD (COMMUNITY DEVELOPMENT)/ADMIN 706,120 670,081 36,039 5% CD -PLANNING 494,574 362,625 131,949 27% CD -BUILDING 961,300 927,446 33,854 4% CD -CODE & ANIMAL CONTROL 79S,600 733,339 62,261 8% CD -EMERGENCY SERVICES 199,200 187,821 11,379 6% SUBTOTAL 3,156,794 2,881,312 275,482 9% PUBLIC WORKS PW (PUBLIC WORKS)/ADMIN 450,254 483,168 (32,914) -7% PW-DEVELOPMENT SERVICES 637,800 594,884 52,916 8% PW-STREETS 1,008,015 1,028,177 (20,162) -2% PW-LIGHTING & LANDSCAPING 698,431 355,891 342,540 49% PW-ENGINEERING SERVICES 678,946 998,202 (319,256) -47% SUBTOTAL 3,473,446 3,450,321 23,125 1% GENERAL FUND GRANDTOTAL 36,965,350 1 33,359,256 3,606,094 20% BUDGET TO ACTUAL WITH CARRYOVERS CARRYOVERS FY 2013-2014 ACTUALS WITH CARRYOVERS UNDER/ (OVER) FINAL BUDGET PERCENT UNDER/ (OVER) BUDGET 645,145 79,455 11% 75,000 669,275 55,706 8% 637,887 123,713 16% 3,015 362,701 26,099 7% 78,015 2,315,008 284,973 11% 872,791 (16,378) -2% 1,507,429 2,780,098 609,560 18% 1,507,429 3,652,889 593,282 14% 57,246 13,696,452 (227,793) -2% 4,699,410 589,949 11% 57,246 18,395,861 362,157 2% 50,000 896,872 104,668 10% 353,977 31,223 8% 2,968 210,931 (12,831) -6% 11380,720 154,881 10% 30,000 602,063 (23,963) -4% 944,961 87,539 8% 82,968 4,389,S23 341,S17 7% 6,937 677,018 29,102 4% 15,809 378,434 116,140 23% 927,446 33,854 4% 7,669 741,008 S4,592 7% 187,821 11,379 6% 30,415 2,911,727 245,067 8% 28,290 511,458 (61,204) -14% 24,937 609,821 27,979 4% 28,707 1,056,884 (48,869) -5% 13,000 368,891 329,540 47% 12,771 1,010,973 (332,027) -49% '01 0: 3,558,026 (84,580) -2% 1,863,77 35,223,034 1,742,316 5% Police Services Police Services were $170,547 higher than budgeted. The primary reason for this overage was for a FY 2012/2013 "true -up" payment that was made in FY 2013/2014. Compared with FY 2012/2013, FY 2013/2014 Police Services costs were $1 .27 million higher. Reimbursements from Other Funds The Finance Department, and the Administration, Streets, and Engineering Divisions of Public Works all report overages. However, these overages are due to 268 reimbursements to the departments coming in less than budgeted. This occurred because the City's operating budget was structured to be reimbursed for staff and supply costs related to implement former Redevelopment Agency projects. When the Redevelopment Agency was eliminated, these reimbursement abruptly ceased. Reimbursements in total for these four cost centers were under budget by $593,198. The chart below adjusts for shortfalls in reimbursements so that true spending levels can be displayed. In the future, reimbursements will be categorized separately rather than netted against expenditures. City of La Quinta FY 2013-2014 GF Expenditures Adjusted for Reimbursements BUDGET TO ACTUAL FY 2013- 2014 FINAL BUDGET FY 2013-2014 ACTUALS UNDER/(OVER) FINAL BUDGET PERCENT UNDER/(OVER) BUDGET GENERAL GOVERNMENT FINANCE 856,413 872,791 (16,378) -2% PW (PUBLIC WORKS)/ADMIN 450,254 483,168 (32,914) -7% PW-STREETS 1,008,015 1,028,177 (20,162) -2% PW-ENGINEERING SERVICES 678,946 998,202 (319,256) -479/6 TOTAL 2,137,215 2,509,546 (372,331) -17% Fiscal Year 2014/2015 BUDGET TO ACTUAL ADJUSTED FOR REIMBURSEMENTS ADJUSTMENT FOR REIMBURSEMENTS FY 2013-2014 ADJUSTED ACTUALS UNDER/(OVER) FINAL BUDGET PERCENT UNDER/(OVER) BUDGET (49,614) 823,177 33,236 4% (68,187) 414,981 35,273 8% (97,767) 930,410 77,605 8% (377,630) 620,572 58,374 9% (593,198) 1,916,348 220,867 105, The FY 2014/2015 Adopted Budget (the current year budget) includes revenue and transfer -in estimates of $36,125,620 and expenditure and transfer -out estimates of $35,947,266, leaving an estimated variance of income to expenditures of $178,354 While expenditures in general remain relatively stable during a fiscal year, revenues tend to fluctuate because of the varying nature of revenue sources (there are approximately 110 revenue sources in the General Fund budget). Accordingly, more discussion accompanies the revenue portions of this report. For both revenues and expenditures, significant estimate changes in FY 2014/2015 estimates are discussed below. FY 2014/2015 Revenues (Budget to Revised Estimates) FY 201412015 Revenues in Total General Fund revenues overall for FY 2014/2015 (included transfers -in) were budgeted at $36,125,620. This estimate has been increased by two percent ($884,000 to $37,010,496). 269 Total General Fund 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000, 000 0 Actual Revenue 2013-2014 =General Fund 38,788,417 Adopted Budget 2014- 2015 36,125,620 Revised FY2014-2015 Estimate 37,010,496 Property Tax As mentioned previously, the City received a one-time distribution for the RPTTF related to the dissolution of the Redevelopment Agency in FY 2013/2014 that will not be repeated in FY 2014/2015. The City does receive on -going RPTTF distributions and in FY 2014/2015 this amount was approximately $300,000 higher than expected; therefor,e the property tax estimate has been revised accordingly. It is unclear whether this on -going distribution will remain at this level. Property Taxes 10,000,000 9,000, 000 8,000, 000 7,000, 000 6,000, 000 5,000,000 4,000, 000 3,000, 000 2,000,000 1,000, 000 0 Actual Revenue 2013-20144 ®PropertyTaxes- onetime 1,993,900 ■ Property Taxes 7,199, 853 Adopted Budget 2014- 2015 7,165,630 Revised FY2014-2015 Estimate 7,477, 711 TOT For FY 2014/2015, TOT estimates were increased by $385,000 (seven percent) based on higher than expected collections in FY 2013/2014. 270 Transient Occupancy Tax 8,000, 000 7,000, 000 6,000, 000 5,000, 000 4,000,000 3,000, 000 2, 000, 000 1,000, 000 O Actual Revenue Adopted Budget Revised FY2014- 2013-2014 2014-2015 2015 Estimate TOT 6,634,766 6,265,000 6,650,600 Sales Tax Sales Tax estimates were reduced by one percent based on information from the County Auditor/Controller and the City's sales tax consultant. A portion of the sales tax the City receives is technically "property tax in lieu of sales tax" and is calculated by the County Auditor/Controller's Office each year. Every year there is a "clean-up" adjustment from the prior year and this adjustment of $86,000 is responsible for this decrease. Sales Tax 10,000,000 9,000, 000 8,000, 000 7,000,000 6,000,000 5,000,000 4,000, 000 3,000, 000 2,000,000 — 1,000, 000 0 Actual Revenue 2013- 2014 Safes Tax 8.154.016 Adopted Budget 2014- 2015 8,247,000 Revised FY2014-2015 Estimate 8,160,643 Property Tax in Lieu of Vehicle License Fees There is no change to this estimate of $3.4 million; it is mentioned in this report 271 because it is the fourth largest single revenue item to the City. Licenses and Permits The category of Licenses and Permits is comprised of about 24 different revenue items including Business Licenses, and various Public Works and Building and Safety permits. The FY 2014/2015 estimate for this category has been revised upward by $65,800 to reflect increased activity reported by Community Development and Public Works. Licenses 1,600, 000 1,400, 000 1,200,000 & Permits 1,000, 000 800,000 600,000 400,000 200,000 O Actual Adopted Revised Revenue J20142015 Budget FY2014-2015 2013-2014 Estimate Licenses & Permits 1,261,191 1,107,400 1,173,200 Charges for Services The category of Charges for Services is comprised of 38 different revenue items including Plan Check and a variety of other planning fees, as well as various Community Services fees. The estimate for this category has been revised by $108,000 (11 percent) to reflect increased activity reported by Community Development and Public Works. 272 Charges for Ser►►ices 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Actual Adopted Revenue Budget 2013-2014 2014-2015 ■ Charges for Services I 1,238, 577 1 1,014, 394 FY 2014/2015 Estimated Expenditures Revised FY2014- 2015 Estimate 1,122,614 The Adopted FY 2014/2015 expenditure budget has increased by $1 .9 million for previously approved carryovers from FY 2013/2014 and previously approved budget amendments. Currently, no departments are forecasting overages; however, expenditures will be monitored throughout the remainder of the year. Reimbursements from other funds to the General Fund fluctuate because they are based primarily on a percentage of CIP activity. The Finance Department may have an overage due to the retirement of a long-time employee and the associated payouts of leave time. 273 General Fund FY 2014-2015 Mid- Year Expenditure Update FY 2014-2015 CURRENT BUDGET TO REVISED FY2014-2015 ADOPTED BUDGET PREVIOUSLY APPROVED CARRYOVER BUDGETS PREVIOUSLY APPROVED BUDGET AMENDMENTS FY2014-2015 CURRENT BUDGET (SUBTOTAL) FY2014-2015 REVISED MIDYEAR ESTIMATE CURRENT BUDGETTO REVISED VARIANCE PERCENT INCREASE/ (DECREASE) GENERAL GOVERNMENT CITY COUNCIL 283,031 283,031 283,031 0.00% CITY MANAGER 872,970 75,000 947,970 947,970 0.00% CITY ATTORNEY 380,000 380,000 380,000 - HUMAN RESOURCES 368,602 368,602 368,602 0.00% CITY CLERK 441,501 3,015 1 444,516 444,516 0.00% SUB -TOTAL 2,346,104 78,015 2,424,119 2,424,119 0.00% FINANCE/CENTRAL SERVICES FINANCE 1,017,589 1,017,589 1,017,589 0.00% CENTRAL SERVICES/TRANSFERS OUT 3,029,134 1,507,429 4,536,563 4,536,563 0.00% SUBTOTAL 4,046,723 1,507,429 5,554,152 5,554,152 0.00% PUBLIC SAFETY POLICE 13,560,025 57,246 13,617,271 13,617,271 0.00% FIRE 5,378,712 35,281 5,413,993 5,413,993 0.00% SUBTOTAL 18,938,737 57,246 35,281 19,031,264 19,031,264 0.00% COMMUNITY SERVICES CS (COMMUN ITY SERVICES)/ADMIN 1,008,094 50,000 1,058,094 1,058,094 - 0.00% CS -SENIOR CENTER 375,458 375,458 375,458 0.00% CS -PROGRAMS 185,853 2,968 188,821 188,821 1 0.00% CS -LIBRARY - - - CS -PARKS MAINTENANCE 1,413,905 1,413,905 1,413,905 0.00% CS -MUSEUM - - - CS -MARKETING & COMMUNITY RELATIONS 623,916 30,000 653,916 653,916 - 0.00% CS -PUBLIC BUILDINGS 959,588 959,588 959,588 0.00% SUBTOTAL 4,566,814 82,968 - 4,649,782 4,649,782 - 0.00% COMMUNITY DEVELOPMENT CD (COMMUNITY DEVELOPMENT)/ADMIN 1,108,586 6,937 1,115,523 1,115,523 0.00% CD -PLANNING 352,079 15,809 367,888 367,888 - 0.00% CD -BUILDING 608,343 608,343 608,343 0.00% CD -CODE & ANIMAL CONTROL 804,088 7,669 811,757 811,757 0.00% CD -EMERGENCY SERVICES 91,111 91,111 91,111 0.009/ SUBTOTAL 2,964,207 30,415 2,994,622 2,994,622 0.00% PUBLIC WORKS PW (PUBLIC WORKS)/ADMIN 456,767 28,290 485,057 485,057 0.00% PW-DEVELOPMENT SERVICES 704,786 24,937 729,723 729,723 - 0.00% PW-STREETS 182,895 28,707 211,602 211,602 0.009/. PW-LIGHTING & LANDSCAPING 1 532,084 1 13,000 545,084 545,084 - 0.00% PW-ENGINEERING SERVICES 1 1,208,482 12,771 1,221,253 1,221,253 0.00% SUBTOTAL 3,085,014 107,705 3,192,719 3,192,719 0.001yo GENERAL FUND GRAND TOTAL 35,947,599 1,863,778 35,281 37,846,658 37,846,658 - 0.00% Recommended Budget Amendments: Community Development has seen an increase of approximately $140,000 in development related fees, primarily plan check fees. This department is requesting to increase the budget for temporary staffing (for plan check services) by $80,000. As development increases, so does the demand for services. Revenues are designed to recover costs. Temporary staffing is the most expedient way to handle increased service but still have flexibly to decrease staffing when demand decreases. An insurance payment for $209,000 was moved from FY 2013/2014 to FY 2014/2015 per the auditor's recommendation (a timing issue). The savings from FY 2013/2014 was reserved in the fund balance (General Fund reserves) designated for this appropriation; accordingly, staff recommends a budget amendment to budget these funds in FY 2014-2015. 274 General Fund Balance and Reserves At the City Council's request, the City's Investment Advisory Board (IAB) reviewed the City's reserve policies. The IAB's review included: Government Finance Officers Association recommendations, and the policies of other cities and cities with the highest bond ratings in the country. They also considered the City's unique characteristics and concerns. During the last five monthly meetings, the IAB debated various reserve scenarios and drafted the attached comprehensive reserve policy for the Council's consideration (Attachment 1). Overall, the IAB recommends increasing the designated cash reserves (as identified in the chart below) from the current 54.25 percent of annual operating budget expenditures to 60 percent of annual operating budget expenditures. Further, they recommend reducing the current Emergency reserve category, increasing the Cash Flow reserve, and establishing two new designated reserve categories — Economic Stablization and Federal/State/County "Take Away." Overall, they recommend increasing the designated cash reserves by almost six percent. Because the current definition governing the use of Emergency Reserves is narrow and relates primarily to catastrophic disasters, the IAB recommended creating the two new categories to provide more flexibility when another economic downturn or state/federal takeaway occurs. An alternative to these categories would be to change the definition of "emergency" in the policy in order to allow more flexibility. Included in the IAB's draft policy is the guiding principle that current expenditures should only be funded with current revenues; and, one-time revenues should only be used for one-time expenditures. This is the "golden rule" of budgeting. While it is difficult to set minimum reserve levels, it is even more challenging to set maximum reserve levels. During the review of reserve scenarios the following summary of reserve philosophies, based on risk tolerance, were developed by the Finance Department (Attachment 2). Below is a summary of the City's reserves by category based on current policy and proposed policy. The fund balances for year- end FY 2014/2015 (June 30, 2015) are based on estimates. GENERAL FUND BALANCES BY CATEGORY CURRENT RESERVE POLICY IAB RECOMMENDED RESERVE POLICY YE 6/30/13 YE 6/30/14 7/1/2014 ESTIMATED YE 6/30/15 ESTIMATED YE 6/30/15 NON -SPENDABLE $65,225,273 $58,466,029 $58,466,029 $56,668,304 $56,668,304 RESERVE FOR OPEB OBLIGATION $1,523,401 $1,523,401 $1,523,401 $1,523,401 $1,523,401 CARRYOVER OF CIP PROJECTS $0 $1,507,429 $0 $0 $0 OTHER CARRYOVERS $1,013,533 $356,438 $0 $0 $0 INSURANCE PREMIUM CARRYOVER $0 $209,000 $0 $0 $0 RESERVE FOR EMERGENCIES $16,034,995 $16,034,995 $16,581,543 $16,581,543 $14,378,900 3 RESERVE FOR CASH FLOW $2,836,820 $2,836,820 $2,875,781 $2,875,781 $3,594,700 RESERVE FOR ECONOMIC STABILIZATION $0 $0 $0 $0 $3,235,300 RESERVE FOR STATE/FEDERAL "TAKEAWAYS" $0 $0 $0 $0 $359,500 a UNASSIGNED $5,938,568 $10,699,641 $10,114,132 $12,388,474 $10,277,398 Total $92,572,5901 $91,633,753 $89,560,886 $90,037,503 $90,037,503 See Attachment 3 for detail of changes year to year. 275 Of final note, the City has $10,277,398 to $12,388,474 of Unassigned cash reserves that may be invested in new endeavors (the varience is generated by whether or not the current reserve policy is adjusted). These funds will also increase this fisal year because the City will begin receiving payment of the former Redevelopment Agency General Fund loan (projected to be $1 .1 million this fiscal year). Staff recommends that the Council discuss whether or not these Unassigned reserves should be saved, or designated for capital improvement or economic development investment. If capital improvement investments are considered, they should entail projects that improve the community and cannot be funded from other resources. If economic development investments are considered, the focus should be on projects that would generate recurring General Fund revenue. ALTERNATIVES: As this is a study session item, no alternatives are recommended. Report prepared by: Rita Conrad, Finance Director Report approved for submission by: Frank J. Spevacek, City Manager Attachments: 1 . General Fund Reserve Policy 2. General Fund Reserve Guidelines 3. General Fund Reconciliation Balance 276 ATTACHMENT 1 City of La Quinta General Fund Reserve Policy The Government Finance Officers Association (GFOA), the association that establishes best practices in the governmental finance profession, recommends a reserve equal to at least 17% (two months of normal operating expenditures). Each organization, depending upon their unique circumstances, needs to determine their reserve level. There is no guidance for "maximum" reserves. There will always be more needs and unanticipated events then there are resources. Governments must balance the need to be fiscally responsible with what is reasonable. Establishing reserves is essentially determining tolerance to risk and how much "insurance" is needed (or the City can afford) to address that tolerance level. The following recommendations attempt to address minimum requirements and tolerance for risk (note: the reserve for OPEB is not included as it will be transferred to a non -revocable trust account in the future). In addition to the recommendations below, the Council may also reserve funds for specific itemized projects or purposes as they arise (for example, a set aside fund for a community center, branch library, new city hall, special one-time projects, etc.). Guiding principles: In general, one-time revenues should not be utilized for on -going expenditures. One-time revenues should be put into reserves or appropriated for one-time expenditures. Reserves for capital improvements, equipment replacement, and infrastructure should be part of the on -going budget process. Based on depreciation, or other relevant criteria, contributions should be made annually (into a "revolving" fund) as part of the budget process toward replacement of equipment, buildings, infrastructure, etc. When authorizing the use of reserves, developing a plan to replenish those reserves should also be considered. It is important to remember when budgeting that as expenditures increase, so will reserve requirements (reserves are based on a percentage of expenditures). The reserve policy should be amended by resolution and require 4/51" approval of the Council. Total Reserves. - Current: 54.25% Recommended: 60% Based on reserve levels of other cities and categorizing their levels as "high tolerance for risk", "medium tolerance for risk", and, "low tolerance for risk", the City of La Quinta has been categorized as "low tolerance for risk" meaning that a higher level of reserves, 277 relative to other organizations, is desired. After discussing the issues relative to the City of La Quinta and also reviewing the policies of other cities, the recommendation is to increase overall reserves to 60% of normal operating expenditures in the previous year's adopted budget (excludes one-time capital costs or anomalies). The reserve for emergencies has been adjusted downward so that the City may establish a new category for "economic stabilization." The reserve for emergencies is based on the circumstances in section 2.20.020 of the municipal code which do not allow flexibility for drastic swings in the economy, including state takeaways. Cash flow was slightly increased to a level more consistent with other policies reviewed. Each category is briefly discussed below: Reserve for cash flow: Current: 8.25% Recommended: 10% This reserve addresses liquidity. A reserve for cash flow is needed to address the imbalance of monthly income compared to monthly expenditures. Typically, expenditures are consistent month to month. However, the City's largest revenues (property tax, property tax in lieu of MVLF, and property tax in lieu of sales tax) are only made to the City in two annual installments. Reserve for emergencies: Current: 35% + $4 million (approx. 46%) Recommended: 40% As used defined in the City's municipal code, the terms emergency or disaster 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." Reserve for economic stabilization: Current: 0% Recommended: 9% This reserve is for the purpose of stabilizing the delivery of city services during periods of operational budget deficits resulting from the following conditions: drastic and unanticipated economic downturns, or unanticipated spikes in operating costs. For example the Great Recession of 2009 resulted in dramatic drops in City revenues. Another example would be a sudden loss of TOT revenue in the event a City of La Quinta Reserve Policy P.*(§ 2 major hotel stops business. An example of an unanticipated spike in regular operating costs would be a sudden increase in public safety contract costs. Use of this reserve would be in conjunction with budget planning and is intended to "bridge the gap" in the short term so that a deliberate thought out long-term strategy may be developed. Reserve for Federal/State/County "Take Aways": Current: 0% Recommended: 1 % This reserve is for the purpose of stabilizing the delivery of city services during periods of operational budget deficits resulting from revenue takeaways from the federal, state or county government. The loss of Redevelopment funds is an example of a situation where this reserve might be used. Use of this reserve would be in conjunction with budget planning and is intended to "bridge the gap" in the short term so that a deliberate thought out long-term strategy may be developed. ML City of La Quinta Reserve Policy PWcQ 3 Attachment 2 GENERAL FUND RESERVES GUIDELINES (PERCENTAGES ARE OF BUDGETED \Cj`Z`\`��\� �Q•\�'� �J��\`�� 0� EXPENDITURES ASSUMING $34.5 MILLION BUDGET-FYz �Q'� ,�G�� CASH FLOW 8.25% ($2.8 million) 4% OR LOWER ($1.38 4.1% TO 8% ($1.39 8.1% OR HIGHER ($2.77 10% ($3.45 million or less) million to $2.76 million or higher) million) million) EMERGENCY (AS 35% OF BUDGETED 20% OR LOWER 20.1% TO 35% ($7 35.1% OR HIGHER 40% DEFINED IN 2.20 EXPENDITURES + $4 MILLION ($6.9 million or lower) million to $12.08 ($12.09 million or ($13.8 million) OF MUNI CODE) (ROUGHLY EQUATES TO 46%). million) higher) EMERGENCY AS DEFINED IN MUNICODE SECTION 2.20 ($16 million) STATE, FEDERAL OR 0% ($0) 1% COUNTY "TAKE ($ 350,000) AWAYS" ECONOMIC 0% ($0) 5% OR LOWER 5.1% TO 10% ($1.74 10.1% OR HIGHER 9% STABILIZATION ($1.73 million or lower) million to $3.45 ($3.46 million or higher) ($3.1 million) million) TOTAL RESERVES 54.25% ($18.8 MILLION) 29% OR LOWER ($10.1 29.1% TO 53% 53.1% OR HIGHER 60% ($20.70 (NOT INCLUDING MILLION OR LESS) ($10.02 TO $18.29 ($18.30 OR MORE) MILLION) OPEB) MILLION) PROS ALLOWS COUNCIL MORE GREATER PREPAREDNESS FLEXIBILTY FOR ONE TIME FOR OUT OF THE PROJECTS THAT OCCUR ORDINARY OCCURRENCES. DURING THE YEAR LESS LIKELY NEED FOR SHORT TERM BORROWING. CONS LESS PREPAREDNESS FOR ALLOWS COUNCIL LESS OUT OF THE ORDINARY FLEXIBILTY FOR ONE TIME OCCURRENCES. POSSIBLE PROJECTS THAT OCCUR NEED FOR SHORT TERM DURING THE YEAR BORROWING. AUTHORITY RESOLUTION NO COUNCIL APPROVED RESOLUTION ORDINANCE RESOLUTION W/ POLICY 4/5TH APPROVAL NEEDED 280 VOTE ON RECOMMENDATION: No correct answer. Based on history, it is far more likely an economic downturn or state take away could occur. iuggest creating new category of Economic Stabilization to give Council access to reserves for this purpose (not covered under emergency). Based )n comparison to other cities, La Quinta levels are in the "low risk to tolerance" range. Increased Cash Flow since 8.25% is roughly only 1 months =_xpenditures. GENERAL FUND GUIDELINES FOR ON -GOING NEEDS 441 7 QQ OPEB (RETIREE $1.5 MILLION (100% OF NONE -PAY AS YOU GO PAY AS YOU GO 100% OF ACTUARIAL 100% OF MEDICAL) FLAT $ ACTUARIAL) PLUS ACTUARIAL CONTRIBUTION MOVE TO IRREVOCABLE TRUST VEHICLES BASED ON DEPRECIATION NONE -PAY AS YOU GO PAY AS YOU GO FULL CONTRIBUTION + FULL PLUS ADDITIONAL CONTRIBUTION CONTRIBUTION + ADDITIONAL INFRASTRUCTURE 15 YEAR CIP NONE -PAY AS YOU GO 5 YEAR CIP 5 YEAR CIP WITH DEDICATED GF CONTRIBUTION 5 YEAR CIP WITH DEDICATED GF CONTRIBUTION TECHNOLOGY BASED ON DEPRECIATION NONE -PAY AS YOU GO PAY AS YOU GO MASTER TECHNOLOGY MASTER PLUS PLAN TECHNOLOGY CONTRIBUTION PLAN FACILITES BASED ON DEPRECIATION NONE -PAY AS YOU GO PAY AS YOU GO MASTER FACILITIES MASTER PLUS PLAN FACILITIES PLAN CONTRIBUTION INSURANCE (NOT NEW THIS YEAR -INSURANCE NONE -PAY AS YOU GO NONE -PAY AS YOU FOR SELF INSURED FUND FOR PREMIUMS GO CITIES) THINGS TO REMEMBER: *GENERAL FUND RESERVES ARE FOR ONE-TIME AND/OR UNANTICIPATED OCCURRENCES INSURANCE FUND INSURANCE FUND Attachment 2 281 Attachment 2 *ON GOING REPLACEMENT PROGRAMS, RATHER THAN RESERVES, SHOULD BE BUDGETED ANNUALLY FOR INFRASTRUCTURE, EQUIPMENT, TECHNOLOGY AND FACILITIES *ONGOING REVENUES SHOULD COVER ONGOING COSTS 282 ATTACHMENT 3 GENERAL FUND BALANCE RECONCILIATION YE 6/30/13 92,572,590 LESS: DOF ADJUSTMENT: (6,402,450) LESS: MISC CHANGES TO ADVANCES (356,794) PLUS: CHANGE IN CIP CARRYOVER 1,507,429 PLUS: CHANGE IN CARRYOVERS (657,095) PLUS: INSURANCE CARRYOVER 209,000 PLUS: REVENUE OVER EXPEND: 4,761,073 YE 6/30/14 91,633,753 REMOVE CIP CARRYOVER (1,507,429) REMOVE CARRYOVER (356,438) REMOVE INSURANCE CARRYOVER (209,000) INCREASE EMERGENCY RESERVES DUE TO PERCENTAGE BASED ON HIGHER NUMBER 546,548 REDUCE UNASSIGNED (546,548) INCREASE CASHFLOW RESERVES DUE TO PERCENTAGE BASED ON HIGHER NUMBER 38,961 REDUCE UNASSIGNED (38,961) 7/1/2014 REDUCE NON -SPENDABLE FOR RPTTF REPAYMENT INCREASE UNASSIGNED FOR DOF LESS 20% ADD FY 2014-2015 REV TO EXP ESTIMATED YE 6/30/15 89,560,886 (1,797,725) 1,438,180 836,162 90,037,503 283 284 PLANNING COMMISSION MINUTES TUESDAY, NOVEMBER 25, 2014 CALL TO ORDER A regular meeting of the La Quinta Planning Commission was called to order at 7:00 p.m. by Chairperson Wright. PRESENT: Commissioners Bettencourt, Blum, Wilkinson, and Chairperson Wright ABSENT: Commissioner Fitzpatrick STAFF PRESENT: Planning Manager David Sawyer, Consultant Principal Planner Nicole Criste, and Executive Assistant Monika Radeva Commissioner Blum led the Commission in the Pledge of Allegiance. PUBLIC COMMENT CONFIRMATION OF AGENDA - Confirmed APPROVAL OF MINUTES Motion - A motion was made and seconded by Commissioners Blum/Bettencourt to approve the Planning Commission Minutes of October 14, 2014, as submitted with the addition of the following: Commissioner Bettencourt asked for the following discussion to be added to Public Hearing Item 1 , page 2, after paragraph 5: "Commissioner Bettencourt stated for clarification purposes, the Commission's role on this item is to make a recommendation on the development agreement as it is before them tonight and not on the competence of the developer or any financial assumptions. He further noted the materials before the Commission do not include information about any cash flows, guarantees, security documents, nor mandates to perform infrastructure by a certain time. Staff clarified that the development agreement does include a financial component with regards to DlF and other associated permit fees and that the rest of the PLANNING COMMISSION MINUTES NOVEMBER 25, 2014 285 financial terms are being addressed by City Council via a purchase sale & development agreement. " AYES: Commissioners Bettencourt, Blum, Wilkinson, and Wright. NOES: None. ABSENT: Commissioner Fitzpatrick. ABSTAIN: None. ail 4[0l:I:re1 ]I1[CV 1. Zoning Ordinance Amendment 2014-1001 submitted by the City of La Quinta proposing amendments to zoning ordinance permitted use tables to address the farming of field crops in the low density residential zone; and of vocational schools in the regional commercial zone. CEQA: exempt from environmental review pursuant to Chapter 2.6, Section 21080 of the Public Resources Code and Section 15061 (13)(3), Review for Exemptions of the CEQA Guidelines. Location: city- wide. Consultant Principal Planner Nicole Criste presented the information contained in the staff report, a copy of which is on file in the Community Development Department. Discussion ensued between the Commission and staff and included: • Explanation of the City's current noticing procedures for both Conditional Use Permit and Minor Use Permit applications. • Commissioner's desire to ensure appropriate noticing of applications with potential to effect nearby properties and uses. • Explanation of typical types of trade schools and the definition of field crop farming. Chairperson Wright declared the PUBLIC HEARING OPEN at 7:38 p.m. Public Speaker: Mr. Joe Hammer, Indian Wells, CA — introduced himself and said he owned the property located at the southwest corner of Avenue 58 and Monroe Street. He said his request to rezone the property approximately a year ago was not approved and he would like to be able to go back to farming field crops on that property as he had been doing since 1984-85. He said the proposed streamlining of the process would make this a lot faster and financially feasible. Chairperson Wright declared the PUBLIC HEARING CLOSED at 7:54 p.m. PLANNING COMMISSION MINUTES 2 NOVEMBER 25, 2014 286 Motion - A motion was made and seconded by Commissioners Blum/Bettencourt to adopt Resolution 2014-027 recommending City Council approval of Zoning Ordinance Amendment 2014-1001, as submitted with staff's recommendations and the addition of the following: The director shall notify residents and property owners within 500 feet of the subject property and notice the property itself. AYES: Commissioners Bettencourt, Blum, Wilkinson, and Wright. NOES: None. ABSENT: Commissioner Fitzpatrick. ABSTAIN: None. The Commission recommended that staff look into ordinance refinements to streamline approval of additional land uses. BUSINESS SESSION 1. Determination of significance regarding installation of facade for future sign locations. Speaker: Mr. Robert Ricciardi, Applicant and President of Robert H. Ricciardi Architect, Bermuda Dunes, CA - introduced himself, described the proposed sign changes to the one-story buildings at the Plaza La Quinta Shopping Center located at the southwest corner of Highway 111 and Washington Street, and answered the Commission's questions. Motion - A motion was made and seconded by Commissioners Blum/Wilkinson to determine the proposed architectural changes to constitute a "not significant effect on the overall aesthetic or architectural style of the building" and to recommend approval by the Community Development Director. AYES: Commissioners Bettencourt, Blum, Wilkinson, and Wright. NOES: None. ABSENT: Commissioner Fitzpatrick. ABSTAIN: None. CORRESPONDENCE AND WRITTEN MATERIAL - None COMMISSIONER ITEMS 1 . Report on City Council meetings of October 21, November 4 and 18, 2014. 2. Chairperson Wright is scheduled to attend the December 2, 2014, City Council meeting. DIRECTOR'S ITEMS - None PLANNING COMMISSION MINUTES 3 NOVEMBER 25, 2014 287 ADJOURNMENT There being no further business, it was moved and seconded by Commissioners Blum/Bettencourt to adjourn this meeting at 8:32 p.m. Motion carried unanimously. Respectfully submi ted, MONIKA RADEVA, Executive Assistant City of La Quinta, California PLANNING COMMISSION MINUTES 4 NOVEMBER 25, 2014 288 PLANNING COMMISSION MINUTES TUESDAY, DECEMBER 9, 2014 CALL TO ORDER A regular meeting of the La Quinta Planning Commission was called to order at 7:00 p.m. by Chairperson Wright. PRESENT: Commissioners Bettencourt, Blum, Fitzpatrick, Wilkinson, and Chairperson Wright ABSENT: None STAFF PRESENT: Community Development Director Les Johnson, Deputy City Attorney Kathy Jenson, Planning Manager David Sawyer, Principal Engineer Bryan McKinney, Consultant Principal Planner Nicole Criste, Associate Planner Jay Wuu, and Executive Assistant Monika Radeva Commissioner Fitzpatrick led the Commission in the Pledge of Allegiance. PUBLIC COMMENT - None CONFIRMATION OF AGENDA - Confirmed APPROVAL OF MINUTES Motion - A motion was made and seconded by Commissioners Bettencourt/Blum to approve the Planning Commission Minutes of November 25, 2014, as submitted. Motion carried unanimously. PUBLIC HEARINGS 1. Environmental Assessment 2014-638, General Plan Amendment 2014-127, Zone Change 2014-145, Specific Plan 2003-069, Amendment No. 1, Tentative Tract Map 36762, and Site Development Permit 2014-942 submitted by Beazer Homes Holdings Corp. proposing the development of a single family subdivision consisting of 82 units, as well as common area facilities on 20.8 acres. Project: Watermark Villas. CEQA: consideration of a Mitigated Negative Declaration of Environmental PLANNING COMMISSION MINUTES DECEMBER 9, 2014 289 Impact and associated Mitigation Monitoring Program. Location: northwest corner of Jefferson Street and Avenue 52. Consultant Principal Planner Nicole Criste presented the information contained in the staff report, a copy of which is on file in the Community Development Department. Chairperson Wright declared the PUBLIC HEARING OPEN at 7:18 p.m. Public Speaker: Mr. Robert Kroll, Citrus Club resident, La Quinta, CA — introduced himself and said he was generally in support of the project. He expressed concerns with regards to the large size of the proposed homes on relatively small lots with minimal setbacks and asked the Commission to consider the architectural enhancements suggested by staff in the staff report to mitigate the above. He noted he was also concerned with the findings identified in the Initial Study, more specifically with the aesthetic portion of the study, stating that it was a single - story development. He said the site plan identifies five homes, bordering the northern and western portion of the property, which would be adjacent to the Citrus community, to have an optional two-story feature, thus, making it inconsistent with the findings in the Initial Study. Public Speaker: Mr. Paul DePalatis, AICP, Director of Planning Services with MSA Consulting, Inc., Palm Desert, CA — introduced himself, gave a brief description of the project, and answered the Commission's questions. Commissioner Blum said he would like the applicant to enhance the architectural design of all homes by adding a minimum 18 inch eave/overhang on all roofs. Public Speaker: Mr. Zsombor Nagy, Architect with Bassenian Lagoni, Newport Beach, CA — introduced himself and answered the Commission's questions with regards to the proposed color palette, ceramic tile pattern, brick, and the line -of - sight from the Citrus Club in relation to the height and width of the optional two- story loft element along the northern boundary of the site, as identified by floor plan 1-X in the Site Development Permit Booklet. Public Speaker: Mr. David Neault, Landscape Architect with Neault Associates Inc., Temecula, CA — introduced himself and answered the Commission's questions regarding the proposed fencing along the pedestrian paseos. He explained the applicant had elected to use solid walls in order to ensure the privacy of the homeowners. He noted the Architectural and Landscaping Review Board's recommendation was to increase the wall height from six to seven feet, but to enhance the paseo path by adding a variety of landscaping, benches, dog - friendly facilities, and trees. PLANNING COMMISSION MINUTES 2 DECEMBER 9, 2014 290 Public Speaker: Mr. Nick Streeter, Civil Engineer for the project with Adams - Streeter Civil Engineers, Inc., Irvine, CA — introduced himself and answered the Commission's questions with regards to the retention basin. He explained that completing the loop of the proposed paseo path all the way around the basin would negatively impact the basin's retention capacity. Public Speaker: Ms. Jennifer Jenkins, La Quinta resident and Director of Marketing and Membership Sales with the Club at PGA West, the La Quinta Resort, and The Citrus Club, La Quinta, CA — introduced herself and spoke in favor of the project. She indicated that the applicant, Beazer Homes Holdings Corp., has been working closely with the surrounding communities and has developed positive relationships with the homeowner associations. She stated the above mentioned communities were very pleased that the vacant lot would be developed. Public Speaker: Mr. Robert Kroll said that based on the site plan, out of the 18 homes proposed along the westerly and northerly side of the property, only five homes were identified with an optional two-story element. He expressed a concern that if these homes were in fact developed as two-story, it could have an impact on the view corridors. He asked the Commission to consider restricting two-story homes along the above mentioned perimeters. Public Speaker: Mr. Paul DePalatis said the applicant had indicated a willingness to architecturally enhance the north elevations of the homes abutting the northern boundary of the site facing the Citrus Club as discussed by the Commission. Chairperson Wright declared the PUBLIC HEARING CLOSED at 7:57 p.m. Motion — A motion was made and seconded by Commissioners Bettencourt/Fitzpatrick recommending to the City Council approval of Mitigated Negative Declaration of Environmental Impact and associated Mitigation Monitoring Program under Environmental Assessment 2014-638, as submitted with staff's recommendations. Motion carried unanimously. Motion — A motion was made and seconded by Commissioners Bettencourt/Fitzpatrick to adopt Resolution 2014-028 recommending to the City Council approval of General Plan Amendment 2014-127, as submitted with staff's recommendations. Motion carried unanimously. Motion — A motion was made and seconded by Commissioners Bettencourt/Fitzpatrick to adopt Resolution 2014-029 recommending to the City Council approval of Zone Change 2014-145, as submitted with staff's recommendations. Motion carried unanimously. PLANNING COMMISSION MINUTES 3 DECEMBER 9, 2014 291 Motion - A motion was made and seconded by Commissioners Bettencourt/Fitzpatrick to adopt Resolution 2014-030 recommending to the City Council approval of Specific Plan 2003-069, Amendment No. 1, as submitted with staff's recommendations and the addition of the following conditions of approval: • All homes shall be designed with a minimum 18 inch eave/overhang of the roof. • Homes abutting the northern boundary of the site, and homes sited on lots 1 and 50 (adjacent to the project entry) shall be single story models. • Home abutting the northern boundary of the site shall be provided architectural enhancements on their northern elevation facing the Citrus. Motion carried unanimously. Motion - A motion was made and seconded by Commissioners Bettencourt/Fitzpatrick to adopt Resolution 2014-031 recommending to the City Council approval of Tentative Tract Map 36762, as submitted with staff's recommendations and the addition of the following conditions of approval: • All homes shall be designed with a minimum 18 inch eave/overhang of the roof. • Homes abutting the northern boundary of the site, and homes sited on lots 1 and 50 (adjacent to the project entry) shall be single story models. • Home abutting the northern boundary of the site shall be provided architectural enhancements on their northern elevation facing the Citrus. Motion carried unanimously. Motion - A motion was made and seconded by Commissioners Bette ncourt/Fitzpatrick to adopt Resolution 2014-032 recommending to the City Council approval of Site Development Permit 2014-942, as submitted with staff's recommendations and the addition of the following conditions of approval: • All homes shall be designed with a minimum 18 inch eave/overhang of the roof. • Homes abutting the northern boundary of the site, and homes sited on lots 1 and 50 (adjacent to the project entry) shall be single story models. PLANNING COMMISSION MINUTES 4 DECEMBER 9, 2014 292 • Home abutting the northern boundary of the site shall be provided architectural enhancements on their northern elevation facing the Citrus. Motion carried unanimously. 2. Specific Plan 1996-027, Amendment No. 2, and Site Development Permit 2013- 936 submitted by Bedros Darkjian proposing the construction of a 6,720 square - foot tire retail and installation store on a 0.89-acre vacant pad within the Jefferson Square commercial center. Project: American Tire Depot. CEQA: exempt for environmental review pursuant to Section 15332 (Class 32, In -Fill Development.) Location: north of Highway 1 1 1 , between Jefferson Street and Dune Palms Road (79-840 Highway 1 1 1). Associate Planner Jay Wuu presented the information contained in the staff report, a copy of which is on file in the Community Development Department. Chairperson Wright declared the PUBLIC HEARING OPEN at 8:21 p.m. Public Speaker: Mr. Bedros Darkjian, AIA, Project Manager with Darkjian Associates, Pasadena, CA - introduced himself, gave a brief overview of the project, and answered the Commission's questions. Chairperson Wright declared the PUBLIC HEARING CLOSED at 8:26 p.m. Motion - A motion was made and seconded by Commissioners Bettencourt/Wilkinson to adopt Resolution 2014-033 recommending to the City Council approval of Specific Plan 1996-027, Amendment No. 2, and Site Development Permit 2013-936 for the American Tire Depot project as submitted with staff's recommendations. Motion carried unanimously. 3. Environmental Assessment 2014-1002, Tentative Parcel Map 2014-1003 (TPM 36791), Site Development Permit 2014-1005, Minor Adjustment 2014-0008, Minor Adjustment 2014-0009, and Sign Permit Application 2014-1001 submitted by Prest Vuksic Architects proposing the construction of a new commercial retail center, including a 17,020 square -foot market (ALDI), a 3,750 square -foot drive - through restaurant (In-N-Out Burger), and a 8,500 square -foot retail pad for future commercial development. Project: La Quinta Square. CEQA: consideration of a Mitigated Negative Declaration of Environmental Impact and associated Mitigation Monitoring Program. Location: south of Highway 1 1 1 , along Simon Drive (78- 61 1 Highway 1 1 1). Associate Planner Jay Wuu presented the information contained in the staff report, a copy of which is on file in the Community Development Department. PLANNING COMMISSION MINUTES 5 DECEMBER 9, 2014 293 Chairperson Wright declared the PUBLIC HEARING OPEN at 8:45 p.m. Public Speaker: Mr. Kevin Staley, Property Owner and Principal with The Magellan Group, Inc., Los Angles, CA - introduced himself and said that the architect for the project as well as representatives from ALDI and In-N-Out Burger were present at the Commission and available to answer any questions. Public Speaker: Mr. David Drake, Project Manager with Prest Vuksic Architects, Palm Desert, CA - introduced himself, gave a brief description of the project, and answered the Commission's questions. Public Speaker: Mr. Skip Janes, Director of Real Estate with ALDI Inc, Riverside, CA - introduced himself, said ALDI is an US as well as an international limited assortment grocery store chain and explained the company's business model to the Commission. Public Speaker: Mr. Michael Shovlin, Property Owner of the One Eleven La Quinta Commercial Center and President of Shovlin Companies, LLC., La Quinta, CA - introduced himself and said he was very much in favor of the proposed project. Chairperson Wright declared the PUBLIC HEARING CLOSED at 8:58 p.m. Motion - A motion was made and seconded by Commissioners Wilkinson/Fitzpatrick to adopt Resolution 2014-034 approving a Mitigated Negative Declaration of Environmental Impact and associated Mitigation Monitoring Program under Environmental Assessment 2014-1002, Tentative Parcel Map 2014-1003 (TPM 36791), Site Development Permit 2014-1005, Minor Adjustment 2014-0008, Minor Adjustment 2014-0009, and Sign Permit Application 2014-1001, for the La Quinta Square project as submitted with staff's recommendations. Motion carried unanimously. BUSINESS SESSION - None CORRESPONDENCE AND WRITTEN MATERIAL - None COMMISSIONER ITEMS 1 . Report on City Council meeting of December 2, 2014. 2. Commissioner Fitzpatrick is scheduled to attend the December 16, 2014, City Council meeting. PLANNING COMMISSION MINUTES 6 DECEMBER 9, 2014 294 DIRECTOR'S ITEMS 1 . Community Development Director Les Johnson said that Planning Manager David Sawyer will be retiring effective the following week, he expressed his gratitude for his service, and invited the Commission to join city staff for coffee and deserts in celebration of Mr. Sawyer's retirement on Monday, December 15, 2014, from 4:00 to 5:00 p.m. at La Quinta City Hall. 2. Staff said that on Tuesday, December 16, 2014, the City will be hosting an Open House event from 5:00 to 6:00 p.m., and encouraged the Commission to attend. 3. Staff said City Council will hold an interactive workshop to discuss a multitude of city items and projects on Saturday, January 10, 2015, from 12:00 to 4:00 p.m., at the La Quinta Museum, and encouraged the Commission to attend. 4. Staff said City Council is moving forward with implementing electronic agenda packets and going away with the traditional paper packets. Staff would like to do the same with the Planning Commission packets and would welcome the Commission's feedback on how this transition can best be achieved. ADJOURNMENT There being no further business, it wa Bettencourt/Wilkinson to adjourn this unanimously. Respectfully submitted, Gr *-YY--Z MONIKA RADEVA, Executive Assistant City of La Quinta, California PLANNING COMMISSION MINUTES s moved and seconded by Commissioners meeting at 9:14 p.m. Motion carried 7 DECEMBER 9, 2014 295 296 Department Report: OF TO: The Honorable Mayor and Members of the City Council FROM: Susan Maysels, City Clerk DATE: February 3, 2015 [.Y�1:311x��u1�1►1[�IIJ_1��Z�]�7�:1��II��V�:Z�llJx��1��1►1'�_\�1�1�1>�7_�� The Municipal Code review project has been underway for many months. A comprehensive review of the entire code entails examining each chapter for accuracy, relevance, streamlining, straight -forward language, and compliance with State law. State law is cited throughout the Code so every citing is checked to ensure accuracy. In addition, the subject matter of every chapter is run through the State Code search engine to determine if new State law has been enacted since the chapter was adopted. The chapter is usually sent to multiple reviewers for input. For example, the chapter regarding skateboards, bicycles and roller skates goes to the Community Services Director, the Public Works Director, and the Assistant Police Chief to review and offer suggestions. In many cases, the codes of other cities are examined so that good ideas enacted by others can be considered. Ease of use for all users is part of the review of every chapter. The result can be translating legalese to plain language, deleting all or most of a chapter and addressing the matter by resolution, or condensing material. The entire Code is searched to determine if the chapter under review relates to other sections, so that (a) no unintended consequences result from changes, and (b) similar sections can be consolidated. As each Title, which contains four to twenty-five chapters, is completed, recommended changes go to the City Attorney for review and input, and finally the City Manager before being brought before Council for consideration. 297 The goal is to submit entire Titles to the Council rather than bringing single chapters as each are completed. In this way, the Council considers all chapters of REVENUE AND FINANCE, for example, at one meeting, which provides greater insight to the purpose, breadth and interrelationship of the chapters. Accomplishing this goal means holding many completed chapters back until the more difficult and complex chapters in the same Title are thoroughly examined, reviewed and edited. At this time, the majority of Titles 1, 2, and 3 are complete and will be brought before Council this fiscal year. Staff expects to complete the entire project within eighteen months. 298 COMM-UNITY DEVE P ENT f r D E PARTM,,�d ri Rovember— December 2014 R � ort The Community ev opmen epar men represen s one of six City departments. The hub of the department is the Permit Center. The Permit Center provides all development related services in one location including building permits, building inspections, housing services, plan checking, planning permits, and other general permit services. The Community Development Department consists of the Planning, Housing, Building, Animal Control, and Code Compliance Services. Permit Center Activity 2,687 Telephone Calls Received • 1,028 Submitted Permit Applications Did You Know??? Permit Center Activity is UP! • Counter activity for 2014 reflects a 26% increase from 2013 • Total phone calls for the month of November and December averaged 69 calls a day 815 1 792 1 957 1 1032 1 1092 1 944 1 798 1 718 1 768 1 862 16541642 813 1 744 1554166416521745 1 883 1700 H w am Planning Activity —Major Projects Staff is working with developers and owners on the following future projects La Quinta Square - Proposed development includes the construction of a new commercial retail center, including a 17,020 square -foot market (ALDI), a 3,750 square -foot drive -through restaurant (In-N-Out Burger), and an 8,500 square -foot retail pad for future commercial development located south of Highway 111, along Simon Drive (78-611 Highway 111). The Estate Collection at Coral Mountain - Proposed development includes the construction of 24 single- family homes on an approximately 7.76 acre tract (TTM 32201) located at the northwest corner of Avenue 60 and Madison Street. November 17 November 0 December 7 December 2 Year To Date 177 Year To Date 23 November 16 November �2 December 13 { December 4 P Year To Date 154 Year To Date 27 1 � Building Permits Building Permits Building Submitted Issued Inspections lb November 171 November 129 November 507 December 129 December 158 December 657 Year To Date 2033 Year To Date 1857 Year To Date 6248 November 126 November 117 November 477 December 173 December 127 December 416 Year To Date 1660 Year To Date 1569 Year To Date 5209 COMMUNITY DEVELOPMENT DEPARTMENT 300 Building # Code Compliance/Animal Control • Housing # Planning ♦ 1,057 Total Animal Control Cases Reported Year To Date ♦ 1,038 Total Animal Control Cases Resolved and Closed F Open Cases -1 * Closed Cases 1 k I November 78 November 75 December 91 December 94 Year To Date 1,057 Year To Date 1,038 November 84 November 69 December 84 December 83 Year To Date 1054 Year To Date 956 Open Cases Closed Cases November 166 November 129 December 137 December 133 Year To Date 2063 Year To Date 1955 November 134 November 128 December 143 December 153 Year To Date 2103 Year To Date 1779 Code Compliance Activity �. `-sooe-' COMPLIANCE ♦ 2,063 Total Opened Code Cases in 2014 ♦ 1,955 Total Resolved and Closed Cases in 2014 COMMUNITY DEVELOPMENT DEPARTMENT Building • Code Compliance/Animal Control # Housing # Planning 301 302 G z OF T�� CITY / SA/ HA/ FA MEETING DATE: February 3, 2015 ITEM TITLE: ADOPT RESOLUTIONS TO APPROVE A SITE DEVELOPMENT PERMIT AND TENTATIVE TRACT MAP TO ALLOW THE DEVELOPMENT OF 48 SINGLE-FAMILY HOMES AT ANDALUSIA, EAST OF MADISON STREET AND SOUTH OF AVENUE 58 RECOMMENDED ACTION: AGENDA CATEGORY: BUSINESS SESSION: CONSENT CALENDAR: STUDY SESSION: PUBLIC HEARING: A) Adopt a resolution approving Site Development Permit 2013-928, subject to the attached Findings and Conditions of Approval. B) Adopt a resolution approving Tentative Tract Map 36524, subject to the attached Findings and Conditions of Approval. EXECUTIVE SUMMARY: • Andalusia was originally approved in 2003 and has developed in phases over the past 12 years. • The Village project represents one of the development phases that will result in 48 clustered single-family homes on 15.8 acres (Attachment 1). • The Village is located east of and adjacent to the Andalusia clubhouse complex. FISCAL IMPACT: None. BACKGROUND/ANALYSIS: Andalusia was first approved in 2003 as a master plan country club community on 1,280 acres, both west and east of Madison Street, between Avenue 58 and Avenue 60 (Attachment 2). Lands to the west of Madison Street have remained undeveloped, with development to date entirely focused on land to the east. The 303 golf course and most of the street infrastructure have been constructed, with single-family homes being developed in stages around the golf course. Development activity has intensified in the last year, and construction of homes and a new clubhouse is currently under way. The Village was identified in the Specific Plan as a "Tennis Club" with a clustered, more compact development pattern tied to the clubhouse and tennis center. The Village at Andalusia proposes a somewhat different housing type than has previously been developed within the project. Rather than the standard single- family homes along a street, these units, although still single-family homes, will be clustered and accessed from joint driveways. This configuration will result in side loaded garage and courtyards or side yards on the street. A total of 48 units are proposed on 15.8 acres. PROPOSAL AND ANALYSIS Site Plan - The proposed lot configuration is different than those previously or currently being built within Andalusia. The homes are designed around shared driveways, forming clusters of units. The site is located adjacent to the existing clubhouse and tennis complex, and has been designed to encourage pedestrian access with the club's central facilities. The site plan is creative and will diversify the residential unit types within Andalusia. Architecture: The proposed models continue the Spanish architectural style currently in place within Andalusia (please see plan set pages A-1 through A-18 of Attachment 3). A total of three floor plans are proposed, ranging in size from 2,704 square feet to 3,269 square feet. Plans 2 and 3 are two-story models, while Plan 1 is single story. Plan 1 (pages A-6 to A-9) will have three elevations, while Plans 2 and 3 (pages A-10 to A-18) will each have two elevations. Each cluster will have a mix of floor plans and elevations, thus eliminating the potential for a monotonous streetscape. For those two-story units, the second floor area represents only a portion of the building mass, which are located near the center of each unit. Thus, the second story units do no represent an overwhelming building mass. The single -story units extend to a height of about 20 feet, while the highest point of the two-story units will be 28 feet. The Spanish -inspired architecture features stucco finishes with wood accents on balconies, wood garage doors, wrought iron features and clay tile roofs. Windows and doors include concrete surrounds, and courtyards feature wrought iron gates. Development standards, including setbacks and lot sizes, are consistent with the Andalusia Specific Plan. 304 Landscaping: The proposed landscaping plan for the front yards of the homes is consistent with existing landscaping within the project (please see pages L-1 to L-4). Tree species include Palo Verde and Acacia, small palms and Oleander. Shrubs and groundcover include flowering species and succulents, including Agave and Natal Plum. The hardscape will be of stained and pattern concrete pavers, also consistent with current development in Andalusia. The motor courts in the center of each cluster will also be of these materials. Individual walkways are provided to most of the plans. Lighting: Lighting proposed within the project includes wrought iron sconces at the entry and garages of the homes and landscape lighting in the front yards (please see individual model elevations for exact location of outdoor lighting). Lighting is typical of a single-family home development. Tentative Tract Map: The Tentative Tract Map will subdivide and associated letter lots. The map is design. Driveways, interior streets and area have been included as lettered lots, improvements within the project. the 15.8 acres into 48 single-family lots designed to accommodate the clustered a pathway connection to the clubhouse The tract will integrate into the existing CALIFORNIA ENVIRONMENTAL QUALITY ACT REVIEW: The Community Development Department has determined that this project was previously studied as part of Specific Plan 2003-067 and Environmental Assessment 2003-483. The streets and golf course have been constructed, and the land proposed for the current project is surrounded by existing Clubhouse facilities. No further analysis is required under the California Environmental Quality Act. PLANNING COMMISSION RECOMMENDATION: On January 13, 2015, the Planning Commission held a public hearing and reviewed the project. Following brief discussion and deliberation, the Planning Commission recommended City Council approval of the Site Development Permit and Tentative Tract Map by unanimous vote of 4-0 (Commissioner Wilkinson absent) The minutes of the meeting are attached (Attachment 4). AGENCY AND PUBLIC REVIEW: Public Agency Review: This request was sent to all applicable City departments and affected public agencies. All written comments received are on file and available for review with the Community Development Department. All applicable comments have been 305 adequately addressed and/or incorporated in the recommended Conditions of Approval. Public Notice: This project was advertised in The Desert Sun newspaper on January 23, 2015, and mailed to all property owners within 500 feet of the site. To date, no comments have been received from adjacent property owners. Any written comments received will be handed out at the City Council public hearing. ALTERNATIVES: Alternative actions include approving the project with modified conditions of approval that address any specific concern of the Council, or directing the matter back to the Planning Commission for further consideration. Report prepared by: Nicole Sauviat Criste, Consulting Planner Report approved for submission by: Les Johnson, Community Development Director Attachments: 1 . Project Information Sheet 2. Project Area Site Map 3. Site Development Permit Booklet and Tentative Tract Map 4. Minutes of January 13, 2015 Planning Commission meeting 306 RESOLUTION NO. 2015 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, APPROVING SITE DEVELOPMENT PERMIT 2013-928, ALLOWING THE DEVELOPMENT OF 48 SINGLE FAMILY HOMES WITHIN THE ANDALUSIA PROJECT CASE NO.: SITE DEVELOPMENT PERMIT 2013-928 APPLICANT: CORAL OPTION I LLC PROJECT: ANDALUSIA VILLAGE WHEREAS, the City Council of the City of La Quinta, California did, on the 3rd day of February, 2015, hold a duly noticed Public Hearing to consider a request by Coral Option 1 LLC for approval of architectural and landscaping plans for the development of 48 single-family homes within the Andalusia Specific Plan (Specific Plan ("SP") 2003-067, as amended), more particularly described as: APN 764-200-071 WHEREAS, the Planning Commission of the City of La Quinta, California did, on the 13" day of January, 2015, hold a duly noticed Public Hearing to consider a request by Coral Option 1 LLC for approval of architectural and landscaping plans for the development of 48 single-family homes within the Andalusia Specific Plan (Specific Plan ("SP") 2003-067, as amended) and after hearing and considering all testimony and arguments, did adopt Planning Commission Resolution 201 5-001 , recommending to the City Council approval of Site Development Permit 2013-928; and WHEREAS, the Community Development Department published the public hearing notice in The Desert Sun newspaper on the 23 d day of January, 2015, as prescribed by the Municipal Code. Public hearing notices were also mailed to all property owners within 500 feet of the site; and WHEREAS, at said Public Hearing, upon hearing and considering all testimony and arguments, if any, of all interested persons desiring to be heard, said City Council did make the following mandatory findings pursuant to Section 9.210.010 of the Municipal Code to justify approval of said Site Development Permit: 307 Resolution No. 2015 - Site Development Permit 2013-928 Coral Option I LLC Project: Andalusia Village Adopted: February 3, 2015 Page 2 of 3 Consistency with the General Plan The proposed Site Development Permit is consistent with the La Quinta General Plan, as it proposes single-family homes on lands designated Low Density Residential on the General Plan Land Use map. 2. Consistency with the Zoning Code The proposed project is consistent with the Zoning Code and Specific Plan 2003-067, as amended, and complies with the development standards specified in both of these documents. 3. Compliance with the California Environmental Quality Act (CEQA) The Community Development Department has determined that this project was previously studied as part of Specific Plan 2003-067 and Environmental Assessment 2003-483. The streets and golf course have been constructed, and the land proposed for the current project is surrounded by existing development. No further analysis is required under CEQA. 4. Architectural Design The architecture and layout is compatible with, and not detrimental to, the existing development and surrounding homes in the Andalusia project. The Site Development Permit was reviewed by the City's Architecture and Landscaping Review Board and found to be satisfactory, with conditions of approval. 5. Landscape Design The landscaping plans are consistent with the City's standards, and will be required to comply with the City's drought tolerant landscaping requirements. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows: SECTION 1. That the above recitations are true and correct and constitute the findings of the City Council. SECTION 2. That it does hereby approve Site Development Permit 2013-928 for the reasons set forth in this Resolution and subject to the attached Conditions of Approval. 308 Resolution No. 2015 - Site Development Permit 2013-928 Coral Option I LLC Project: Andalusia Village Adopted: February 3, 2015 Page 3 of 3 PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council held on this 3rd day of February, 2015, 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 309 310 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 1 OF 16 GENERAL 1 . The applicant agrees to defend, indemnify and hold harmless the City of La Quinta ("City"), its agents, officers and employees from any claim, action or proceeding to attack, set aside, void, or annul the approval of this Site Development Permit. The City shall have sole discretion in selecting its defense counsel. The City shall promptly notify the applicant of any claim, action or proceeding and shall cooperate fully in the defense. 2. Site Development Permit 2013-928 shall comply with all applicable conditions and/or mitigation measures for the following related approval(s): Tentative Parcel Map 36524 In the event of any conflict(s) between approval conditions and/or provisions of these approvals, the Community Development Director shall adjudicate the conflict by determining the precedence. 3. The Site Development Permit shall expire on January 13, 2017 and shall become null and void in accordance with La Quinta Municipal Code Section 9.200.080, unless a building permit has been issued. A time extension may be requested per LQMC Section 9.200.080. 4. Prior to the issuance of any grading, construction, or building permit by the City, the applicant shall obtain any necessary clearances and/or permits from the following agencies, if required: • Riverside County Fire Marshal • La Quinta Public Works Department (Grading Permit, Green Sheet (Public Works Clearance) for Building Permits, Water Quality Management Plan(WQMP) Exemption Form - Whitewater River Region, Improvement Permit► • La Quinta Community Development Department • Riverside Co. Environmental Health Department • Coachella Valley Unified School District • Coachella Valley Water District (CVWD) • Imperial Irrigation District (IID) • California Regional Water Quality Control Board (CRWQCB) • State Water Resources Control Board as RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 2 OF 16 • SunLine Transit Agency (SunLine) • South Coast Air Quality Management District Coachella Valley (SCAQMD) The applicant is responsible for all requirements of the permits and/or clearances from the above listed agencies. When these requirements include approval of improvement plans, the applicant shall furnish proof of such approvals when submitting those improvement plans for City approval. 5. Coverage under the State of California Construction General Permit must be obtained by the applicant, who then shall submit a copy of the Regional Water Quality Control Board's ("RWQCB") acknowledgment of the applicant's Notice of Intent ("NOI") and Waste Discharge Identification (WDID) number to the City prior to the issuance of a grading or building permit. 6. The applicant shall comply with applicable provisions of the City's NPDES stormwater discharge permit, LQMC Sections 8.70.010 et seq. (Stormwater Management and Discharge Controls), and 13.24.170 (Clean Air/Clean Water); Riverside County Ordinance No. 457; the California Regional Water Quality Control Board — Colorado River Basin Region Board Order No. R7-201 3-0011 and the State Water Resources Control Board's Order No. 2009-0009-DWQ and Order No. 2010- 0014-DWQ. A. For construction activities including clearing, grading or excavation of land that disturbs one (1) acre or more of land, or that disturbs less than one (1) acre of land, but which is a part of a construction project that encompasses more than one (1) acre of land, the Permitee shall be required to submit a Storm Water Pollution Protection Plan ("SWPPP") to the State Water Resources Control Board. The applicant or design professional can obtain the California Stormwater Quality Association SWPPP template at www.cabmphandbooks.com for use in their SWPPP preparation. B. The applicant shall ensure that the required SWPPP is available for inspection at the project site at all times through and including acceptance of all improvements by the City. C. The applicant's SWPPP shall include provisions for all of the following Best Management Practices ("BMPs") (LQMC Section 8.70.020 (Definitions)): 1) Temporary Soil Stabilization (erosion control). 312 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 3 OF 16 2) Temporary Sediment Control. 3) Wind Erosion Control. 4) Tracking Control. 5) Non -Storm Water Management. 6) Waste Management and Materials Pollution Control. D. All erosion and sediment control BMPs proposed by the applicant shall be approved by the City Engineer prior to any onsite or offsite grading, pursuant to this project. E. The SWPPP and BMPs shall remain in effect for the entire duration of project construction until all improvements are completed and accepted by the City Council. F. The inclusion in the Homeowners' Association (HOA) Conditions, Covenants, and Restrictions (CC&Rs), a requirement for the perpetual maintenance and operation of all post -construction BMPs as required and the applicant shall execute and record an agreement that provides for the perpetual maintenance and operation of all post -construction BMPs as required. 7. Permits issued under this approval shall be subject to the provisions of the Development Impact Fee and Transportation Uniform Mitigation Fee programs in effect at the time of issuance of building permit(s). 8. Approval of this Site Development Permit shall not be construed as approval for any horizontal dimensions implied by any site plans or exhibits unless specifically identified in the following conditions of approval. 9. Developer shall reimburse the City, within thirty (30) days of presentment of the invoice, all costs and actual attorney's fees incurred by the City Attorney to review, negotiate and/or modify any documents or instruments required by these conditions, if Developer requests that the City modify or revise any documents or instruments prepared initially by the City to effect these conditions. This obligation shall be paid in the time noted above without deduction or offset and Developer's failure to make such payment shall be a material breach of the Conditions of Approval. 10. Developer shall reimburse the City, within thirty (30) days of presentment of the invoice, all costs and actual consultant's fees incurred by the City for engineering 313 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 4 OF 16 and/or surveying consultants to review and/or modify any documents or instruments required by this project. This obligation shall be paid in the time noted above without deduction or offset and Developer's failure to make such payment shall be a material breach of the Conditions of Approval. PROPERTY RIGHTS 1 1 . Prior to issuance of any permit(s), the applicant shall acquire or confer easements and other property rights necessary for the construction or proper functioning of the proposed development. Conferred rights shall include irrevocable offers to dedicate or grant access easements to the City for emergency services and for maintenance, construction and reconstruction of essential improvements. 12. Pursuant to the aforementioned condition, conferred rights shall include approvals from the master developer or the HOA over easements and other property rights necessary for construction and proper functioning of the proposed development not limited to access rights over proposed and/or existing private streets that access public streets and open space/drainage facilities of the master development. 13. The applicant shall offer for dedication all public street rights -of -way in conformance with the City's General Plan, Municipal Code, applicable specific plans, and/or as required by the City Engineer. 14. The applicant shall retain for private use of all private street rights -of -way in conformance with the City's General Plan, Municipal Code, applicable specific plans, and/or as required by the City Engineer. 15. The applicant shall offer for dedication a ten -foot wide public utility easement contiguous with, and along both sides of all private streets. Such easement may be reduced to five feet in width with the express written approval of IID. 16. The applicant shall offer for dedication those easements necessary for the placement of, and access to, utility lines and structures, drainage basins, mailbox clusters, park lands, and common areas. 17. The applicant shall furnish proof of easements, or written permission, as appropriate, from those owners of all abutting properties on which grading, retaining wall construction, permanent slopes, or other encroachments will occur. STREET AND TRAFFIC IMPROVEMENTS 18. The applicant shall comply with the provisions of LQMC Sections 13.24.060 (Street 314 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 5 OF 16 Improvements►, 13.24.070 (Street Design - Generally) & 13.24.100 (Access for Individual Properties and Development) for public streets; and Section 13.24.080 (Street Design - Private Streets), where private streets are proposed. 19. Streets shall have vertical curbs or other approved curb configurations that will convey water without ponding, and provide lateral containment of dust and residue during street sweeping operations. If a wedge or rolled curb design is approved, the lip at the flowline shall be near vertical with a 1 /8" batter and a minimum height of 0.1'. Unused curb cuts on any lot shall be restored to standard curb height prior to final inspection of permanent building(s) on the lot. 20. The applicant shall construct the following street improvements: A. PRIVATE STREETS 1) Lots A, B, and C - Private Residential Streets measured shall have a 28 feet travel width if on -street parking is prohibited, and provided there is adequate off-street parking for residents and visitors, and the applicant establishes provisions for ongoing enforcement of the parking restriction in the CC&R's. The CC&R's shall be reviewed by the Engineering and Community Development Departments and approved by the Community Development Department prior to recordation. 2) The location of driveways of corner lots shall not be located within the curb return and away from the intersection when possible. 3) The intersection of the streets, Lot A and Lot B, shall be constructed as a roundabout to provide better channelization and traffic calming, or as approved by the City Engineer. B. PRIVATE CUL DE SACS 1) Shall be constructed according to the lay -out shown on the Site Development Permit, except for minor revisions as may be required by the City Engineer. C. KNUCKLE 1) Construct the knuckle to conform to the lay -out shown in the Site Development Permit, except for minor revisions as may be required by the City Engineer. 315 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 6 OF 16 D. Emergency Turn Around 1) Shall be constructed to conform to the lay -out shown on the tentative tract map, except for minor revisions as may be required by the City Engineer. 21. The applicant shall extend improvements beyond the subdivision boundaries to ensure they safely integrate with existing improvements (e.g., grading; traffic control devices and transitions in alignment, elevation or dimensions of streets and sidewalks). 22. The applicant shall design street pavement sections using CalTrans' design procedure for 20-year life pavement, and the site -specific data for soil strength and anticipated traffic loading (including construction traffic). Minimum structural sections shall be as follows: Residential 3.0" a.c./4.5" c.a.b. or the approved equivalents of alternate materials. 23. The applicant shall submit current mix designs (less than two years old at the time of construction) for base, asphalt concrete and Portland cement concrete. The submittal shall include test results for all specimens used in the mix design procedure. For mix designs over six months old, the submittal shall include recent (less than six months old at the time of construction) aggregate gradation test results confirming that design gradations can be achieved in current production. The applicant shall not schedule construction operations until mix designs are approved. 24. The applicant shall construct improvements including appurtenances such as traffic control signs, markings and other devices, raised medians if required, street name signs and sidewalks. Mid -block street lighting is not required. 25. Standard knuckles and corner cut -backs shall conform to Riverside County Standard Drawings #801 and #805, respectively, unless otherwise approved by the City Engineer. 26. Improvements shall be designed and constructed in accordance with City adopted standards, supplemental drawings and specifications, or as approved by the City Engineer. Improvement plans for streets, access gates and parking areas shall be stamped and signed by engineers registered in California. 316 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 7 OF 16 IMPROVEMENT PLANS As used throughout these Conditions of Approval, professional titles such as "engineer," "surveyor," and "architect," refer to persons currently certified or licensed to practice their respective professions in the State of California. 27. Improvement plans shall be prepared by or under the direct supervision of qualified engineers and/or architects, as appropriate, and shall comply with the provisions of LQMC Section 13.24.040 (Improvement Plans). 28. The following improvement plans shall be prepared and submitted for review and approval by the Public Works Department. A separate set of plans for each line item specified below shall be prepared. The plans shall utilize the minimum scale specified, unless otherwise authorized by the City Engineer in writing. Plans may be prepared at a larger scale if additional detail or plan clarity is desired. Note, the applicant may be required to prepare other improvement plans not listed here pursuant to improvements required by other agencies and utility purveyors. A. On -Site Street Improvements/Signing & Striping/Storm Drain Plan 1 " = 40' Horizontal, 1 " = 4' Vertical B. WQMP (Plan submitted in Report Form) NOTE: A through B to be submitted concurrently (Separate Storm Drain Plans if applicable) The following plans shall be submitted to the Building and Safety Division for review and approval. The plans shall utilize the minimum scale specified, unless otherwise authorized by the Building Official in writing. Plans may be prepared at a larger scale if additional detail or plan clarity is desired. Note, the applicant may be required to prepare other improvement plans not listed here pursuant to improvements required by other agencies and utility purveyors. C. On -Site Residential Precise Grading Plan 1 " = 30' Horizontal Other engineered improvement plans prepared for City approval that are not listed above shall be prepared in formats approved by the City Engineer prior to commencing plan preparation. 317 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 8 OF 16 All On -Site Signing & Striping Plans shall show, at a minimum; Stop Signs, Limit Lines and Legends, No Parking Signs, Raised Pavement Markers (including Blue RPMs at fire hydrants) and Street Name Signs per Public Works Standard Plans and/or as approved by the Engineering Department. "Rough Grading" plans shall normally include perimeter walls with Top Of Wall & Top Of Footing elevations shown. All footings shall have a minimum of 1-foot of cover, or sufficient cover to clear any adjacent obstructions. The applicant shall prepare an accessibility assessment on a marked up print of the building floor plan identifying every building egress and notes the 2013 California Building Code accessibility requirements associated with each door. The assessment must comply with the submittal requirements of the Building & Safety Department. A copy of the reviewed assessment shall be submitted to the Public Works Department in conjunction with the Site Development Plan when it is submitted for plan checking. In addition to the normal set of improvement plans, a "Site Development" plan is required to be submitted for approval by the Building Official, Community Development Director and the City Engineer. "Site Development" plans shall normally include all on -site surface improvements including but not limited to finish grades for curbs & gutters, building floor elevations, wall elevations, parking lot improvements and ADA requirements. 'Street Parking" plan shall include appropriate signage to implement the "No Parking" concept, or alternatively an on -street parking policy shall be included in the CC & R's subject to City Engineer's Approval. The parking plan or CC & R's shall be submitted concurrently with the Street Improvement Plans. 29. The City maintains standard plans, detail sheets and/or construction notes for elements of construction which can be accessed via the "Plans, Notes and Design Guidance" section of the Public Works Department at the City website (www.la- quinta.org). Please navigate to the Public Works Department home page and look for the Standard Drawings hyperlink. 30. The applicant shall furnish a complete set of all approved improvement plans on a storage media acceptable to the City Engineer (currently mylars). 31. Upon completion of construction, and prior to final acceptance of the improvements by the City, the applicant shall furnish the City with reproducible record drawings of 318 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 9 OF 16 all improvement plans which were approved by the City. Each sheet shall be clearly marked "Record Drawing" and shall be stamped and signed by the engineer or surveyor certifying to the accuracy and completeness of the drawings. The applicant shall have all approved mylars previously submitted to the City, revised to reflect the as -built conditions. The applicant shall employ or retain the Engineer Of Record during the construction phase of the project so that the FOR can make site visits in support of preparing "Record Drawing". However, if subsequent approved revisions have been approved by the City Engineer and reflect said "Record Drawing" conditions, the Engineer Of Record may submit a letter attesting to said fact to the City Engineer in lieu of mylar submittal. G,RAI)INC; 32. The applicant shall comply with the provisions of LQMC Section 13.24.050 (Grading Improvements). 33. Prior to occupancy of the project site for any construction, or other purposes, the applicant shall obtain a grading permit approved by the City Engineer. 34. To obtain an approved grading permit, the applicant shall submit and obtain approval of all of the following: A. A grading plan prepared by a civil engineer registered in the State of California, B. A preliminary geotechnical ("soils") report prepared by a professional registered in the State of California, C. A Fugitive Dust Control Plan prepared in accordance with LQMC Chapter 6.16, (Fugitive Dust Control), and D. A Best Management Practices report prepared in accordance with LQMC Sections 8.70.010 and 13.24.170 (NPDES Stormwater Discharge Permit and Storm Management and Discharge Controls). E. A WQMP prepared by an authorized professional registered in the State of California. All grading shall conform with the recommendations contained in the Preliminary Soils Report, and shall be certified as being adequate by soils engineer, or engineering geologist registered in the State of California. SHE RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 10 OF 16 The applicant shall furnish security, in a form acceptable to the City, and in an amount sufficient to guarantee compliance with the approved Fugitive Dust Control Plan provisions as submitted with its application for a grading permit. Additionally, the applicant shall replenish said security if expended by the City of La Quinta to comply with the Plan as required by the City Engineer. 35. The applicant shall maintain all open graded, undeveloped land in order to prevent wind and/or water erosion of such land. All open graded, undeveloped land shall either be planted with interim landscaping, or stabilized with such other erosion control measures, as were approved in the Fugitive Dust Control Plan. 36. Grading within the perimeter setback and parkway areas shall have undulating terrain and shall conform with the requirements of LQMC Section 9.60.240(F) except as otherwise modified by this condition. The maximum slope shall not exceed 3:1 anywhere in the landscape setback area, except for the backslope (i.e. the slope at the back of the landscape lot) which shall not exceed 2:1 if fully planted with ground cover. The maximum slope in the first six (6) feet adjacent to the curb shall not exceed 4:1 when the nearest edge of sidewalk is within six feet (6') of the curb, otherwise the maximum slope within the right of way shall not exceed 3:1. All unpaved parkway areas adjacent to the curb shall be depressed one and one-half inches (1.5") in the first eighteen inches (18") behind the curb. 37. Building pad elevations on the rough grading plan submitted for City Engineer's approval shall conform with pad elevations shown on the tentative map, unless the pad elevations have other requirements imposed elsewhere in these Conditions of Approval. 38. Building pad elevations of perimeter lots shall not differ by more that one foot higher from the building pads in adjacent developments. 39. The applicant shall minimize the differences in elevation between the adjoining properties and the lots within this development. Where compliance within the above stated limits is impractical, the City may consider alternatives that are shown to minimize safety concerns, maintenance difficulties and neighboring -owner dissatisfaction with the grade differential. 40. Prior to any site grading or regrading that will raise or lower any portion of the site by more than plus or minus half of a foot (0.5') from the elevations shown on the approved tentative tract map, the applicant shall submit the proposed grading changes to the City Engineer for a substantial conformance review. 320 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 11 OF 16 41. Prior to the issuance of a building permit for any building lot, the applicant shall provide a lot pad certification stamped and signed by a qualified engineer or surveyor with applicable compaction tests and over excavation documentation. Each pad certification shall list the pad elevation as shown on the approved grading plan, the actual pad elevation and the difference between the two, if any. Such pad certification shall also list the relative compaction of the pad soil. The data shall be organized by lot number, and listed cumulatively if submitted at different times. DRAINAGE 42. Stormwater handling shall conform with the approved hydrology and drainage report for Andalusia, Tract Map 31681. Nuisance water shall be disposed of in an approved manner. 43. The applicant shall comply with the provisions of LQMC Section 13.24.120 (Drainage), Retention Basin Design Criteria, Engineering Bulletin No. 06-16 — Hydrology Report with Preliminary Hydraulic Report Criteria for Storm Drain Systems and Engineering Bulletin No. 06-015 - Underground Retention Basin Design Requirements. More specifically, stormwater falling on site during the 100 year storm shall be retained within the development, unless otherwise approved by the City Engineer. The design storm shall be either the 1 hour, 3 hour, 6 hour or 24 hour event producing the greatest total run off. 44. Nuisance water shall be retained on site. Nuisance water shall be disposed of per approved methods contained in Engineering Bulletin No. 06-16 — Hydrology Report with Preliminary Hydraulic Report Criteria for Storm Drain Systems and Engineering Bulletin No. 06-015 - Underground Retention Basin Design Requirements. 45. In design of retention facilities, the maximum percolation rate shall be two inches per hour. The percolation rate will be considered to be zero unless the applicant provides site specific data indicating otherwise and as approved by the City Engineer. 46. The project shall be designed to accommodate purging and blowoff water (through underground piping and/or retention facilities) from any on -site or adjacent well sites granted or dedicated to the local water utility authority as a requirement for development of this property. 47. No fence or wall shall be constructed around any retention basin unless approved by the Community Development Director and the City Engineer. 48. For on -site above ground common retention basins, retention depth shall be 321 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 12 OF 16 according to Engineering Bulletin No. 06-16 - Hydrology Report with Preliminary Hydraulic Report Criteria for Storm Drain Systems. Side slopes shall not exceed 3:1 and shall be planted with maintenance free ground cover. Additionally, retention basin widths shall be not less than 20 feet at the bottom of the basin. 49. Stormwater may not be retained in landscaped parkways or landscaped setback lots. Only incidental storm water (precipitation which directly falls onto the setback) will be permitted to be retained in the landscape setback areas. The perimeter setback and parkway areas in the street right-of-way shall be shaped with berms and mounds, pursuant to LQMC Section 9.100.040(B)(7). 50. The design of the development shall not cause any increase in flood boundaries and levels in any area outside the development. 51. The development shall be graded to permit storm flow in excess of retention capacity to flow out of the development through a designated overflow and into the historic drainage relief route. 52. Storm drainage historically received from adjoining property shall be received and retained or passed through into the historic downstream drainage relief route. 53. The applicant shall comply with applicable provisions for post construction runoff per the City's NPDES stormwater discharge permit, LQMC Sections 8.70.010 et seq. (Stormwater Management and Discharge Controls), and 13.24.170 (Clean Air/Clean Water); Riverside County Ordinance No. 457; and the California Regional Water Quality Control Board - Colorado River Basin (CRWQCB-CRB) Region Board Order No. 137-2013-001 1 and the State Water Resources Control Board's Order No. 2009- 0009-DWQ and Order No. 2010-0014-DWQ. A. For post -construction urban runoff from New Development and Redevelopments Projects, the applicant shall implement requirements of the NPDES permit for the design, construction and perpetual operation and maintenance of BMPs per the approved Water Quality Management Plan (WQMP) for the project as required by the California Regional Water Quality Control Board - Colorado River Basin (CRWQCB-CRB) Region Board Order No. R7-201 3-0011. B. The applicant shall implement the WQMP Design Standards per (CRWQCB- CRB) Region Board Order No. R7-201 3-0011 utilizing BMPs approved by the City Engineer. A project specific WQMP shall be provided which incorporates Site Design and Treatment BMPs utilizing first flush infiltration as a preferred 322 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 13 OF 16 method of NPDES Permit Compliance for Whitewater River receiving water, as applicable. C. The developer shall execute and record a Stormwater Management/BMP Facilities Agreement that provides for the perpetual maintenance and operation of stormwater BMPs. UTILITIES 54. The applicant shall comply with the provisions of LQMC Section 13.24.110 (Utilities). 55. The applicant shall obtain the approval of the City Engineer for the location of all utility lines within any right-of-way, and all above -ground utility structures including, but not limited to, traffic signal cabinets, electric vaults, water valves, and telephone stands, to ensure optimum placement for practical and aesthetic purposes. 56. Existing overhead utility lines within, or adjacent to the proposed development, and all proposed utilities shall be installed underground. All existing utility lines attached to joint use 92 KV transmission power poles are exempt from the requirement to be placed underground. 57. Underground utilities shall be installed prior to overlying hardscape. For installation of utilities in existing improved streets, the applicant shall comply with trench restoration requirements maintained, or required by the City Engineer. The applicant shall provide certified reports of all utility trench compaction for approval by the City Engineer. 58. The City will conduct final inspections of habitable buildings only when the buildings have improved street and (if required) sidewalk access to publicly -maintained streets. The improvements shall include required traffic control devices, pavement markings and street name signs. If on -site streets in residential developments are initially constructed with partial pavement thickness, the applicant shall complete the pavement prior to final inspections of the last ten percent of homes within the development or when directed by the City, whichever comes first. PUBLIC SERVICES 323 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 14 OF 16 59. The applicant shall provide public transit improvements as required by SunLine Transit Agency and as approved by the City Engineer. MAINTENANCE 60. The applicant shall comply with the provisions of LQMC Section 13.24.160 (Maintenance). 61. The applicant shall make provisions for the continuous and perpetual maintenance of common areas, perimeter landscaping up to the curb, access drives, sidewalks, and stormwater BMPs. FEES AND DEPOSITS 62. The applicant shall comply with the provisions of LQMC Section 13.24.180 (Fees and Deposits). These fees include all deposits and fees required by the City for plan checking and construction inspection. Deposits and fee amounts shall be those in effect when the applicant makes application for plan check and permits. FIRE DEPARTMENT 63. For residential areas, approved standard fire hydrants, located at each intersection, with no portion of any lot frontage more than a maximum of 500 feet from a hydrant. Minimum fire flow for all residential structures shall be 1000 GPM for a 2- hour duration at 20 PSI. 64. The required water system, including fire hydrants, shall be installed and accepted by the appropriate water agency prior to any combustible building material being placed on an individual lot. Two sets of water plans are to be submitted to the Fire Department for approval. 65. Applicant/Developer shall mount blue dot retro-reflectors pavement markers on private streets, public streets and driveways to indicated location of the fire hydrant. It should be 8 inches from centerline to the side that the fire hydrant is on, to identify fire hydrant locations. 66. Residential fire sprinklers are required in all one and two family dwellings per the California Residential Code. Contact the Riverside County Fire Department for the Residential Fire Sprinkler Standard. 67. The minimum dimension for gates is 20 feet clear and unobstructed width and a minimum vertical clearance of 13 feet 6 inches in height. Any gate providing access 324 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 15 OF 16 from a road shall be located at least 35 feet setback from the roadway and shall open to allow a vehicle to stop without obstructing traffic on the road. Where a one- way road with a single traffic lane provides access to a gate entrance, a 38-foot turning radius shall be used. 68. Gates may be automatic or manual and shall be equipped with a rapid entry system (KNOX). Plans shall be submitted to the Fire Department for approval prior to installation. Automatic gate pins shall be rated with a shear pin force, not to exceed 30 pounds. Gates activated by the rapid entry system shall remain open until closed by the rapid entry system. Automatic gates shall be provided with backup power. 69. Fire Apparatus access road and driveways shall be in compliance with the Riverside County Fire Department Standard number 06-05 (located at www.rvcfire.org). Access lanes will not have an up, or downgrade of more than 15 %. Access roads shall have an unobstructed vertical clearance not less than 13 feet and 6 inches. Access lanes will be designed to withstand the weight of 80 thousand pounds over 2 axles. Access will have a turning radius capable of accommodating fire apparatus. Access lane shall be constructed with a surface so as to provide all weather driving capabilities. 70. Roadways may not exceed 1320 feet without secondary access. This access may be restricted to emergency vehicles only however, public egress must be unrestricted. 71. Any turn -around requires a minimum 38-foot turning radius. LANDSCAPE AND IRRIGATION 72. The applicant shall comply with LQMC Sections 13.24.130 (Landscaping Setbacks) & 13.24.140 (Landscaping Plans) 73. Landscape and irrigation plans shall be signed and stamped by a licensed landscape architect. 74. All trees added to the project site (not trees being relocated) shall have a minimum caliper of 2.5 inches. 75. All new and modified landscape areas shall have landscaping and permanent irrigation improvements in compliance with the City's Water Efficient Landscape regulations contained in LQMC Section 8.13 (Water Efficient Landscape). 76. Front yard landscaping for each dwelling shall consist of, at minimum, 36" box trees 325 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED SITE DEVELOPMENT PERMIT 2013-928 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 16 OF 16 (i.e., a minimum 2.5 inch caliper measured three feet up from grade level after planting), 5-gallon shrubs, and groundcover. Double lodge poles (two-inch diameter) shall be used to brace and stake trees. 77. The applicant or his agent has the responsibility for proper sight distance requirements per guidelines in the American Association of State Highway and Transportation Officials (AASHTO) "A Policy on Geometric Design of Highways and Streets" latest edition, in the design and/or installation of all landscaping and appurtenances abutting and within the private and public street right-of-way. 78. The applicant shall submit the final landscape plans for review, processing and approval to the Community Development Department, in accordance with the Final Landscape Plan application process as a minor final landscape plan. Community Development Director approval of the final landscape plans is required prior to issuance of the first building permit unless the Community Development Director determines extenuating circumstances exist which justify an alternative processing schedule. NOTE: Plans are not approved for construction until signed by the appropriate City official, including the Community Development Director and/or City Engineer. Prior to final approval of the installation of landscaping, the Landscape Architect of record shall provide the Community Development Department a letter stating he/she has personally inspected the installation and that it conforms with the final landscaping plans as approved by the City. If staff determines during final landscaping inspection that adjustments are required in order to meet the intent of the Planning Commission's approval, the Community Development Director shall review and approve any such revisions to the landscape plan. nTHFR 79. Multi -colored tiles with hand -mudded ridge ends shall be required for all home models. 326 RESOLUTION NO. 2015 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, APPROVING TENTATIVE TRACT MAP 36524 LOCATED WITHIN THE ANDALUSIA PROJECT, AT THE SOUTHWEST CORNER OF AVENUE 58 AND MONROE STREET CASE NO.: TENTATIVE TRACT MAP 36524 APPLICANT: CORAL OPTION I LLC PROJECT: ANDALUSIA VILLAGE WHEREAS, the City Council of the City of La Quinta, California did, on the 3rd day of February, 2015, hold a duly noticed Public Hearing to consider a request by Coral Option 1 LLC for approval of a subdivision of 15.8 acres into 48 single family lots, as well as lots for streets and common areas, more particularly described as: APN 764-200-071 WHEREAS, the Planning Commission of the City of La Quinta, California did, on the 13" day of January, 2015, hold a duly noticed Public Hearing to consider a request by Coral Option 1 for approval of a subdivision of 15.8 acres into 48 single family lots, as well as lots for streets and common areas within the Andalusia Specific Plan (Specific Plan ("SP") 2003-067, as amended) and after hearing and considering all testimony and arguments, did adopt Planning Commission Resolution 2015-002, recommending to the City Council approval of Tentative Tract Map 36524; and WHEREAS, the Community Development Department published the public hearing notice in The Desert Sun newspaper on the 23rd day of January, 2015, as prescribed by the Municipal Code. Public hearing notices were also mailed to all property owners within 500 feet of the site; and WHEREAS, at said Public Hearing, upon hearing and considering all testimony and arguments, if any, of all interested persons desiring to be heard, said City Council did make the following mandatory findings to justify approval of said Tentative Tract Map: Tentative Tract Map 36524 is consistent with the La Quinta General Plan, and Specific Plan 2003-067 as proposed. The Tract Map is consistent with the Low Density Residential land use designation as set forth in the General Plan, and as set forth in Specific Plan 2003-067, as amended. 327 Resolution No. 2015 - Tentative Tract Map 36524 Coral Option I LLC Project: Andalusia Village Adopted: February 3, 2015 Page 2 of 3 2. The design and improvement of Tentative Tract Map 36524 is consistent with the La Quinta General Plan, and Specific Plan 2003-067 with the implementation of recommended conditions of approval to ensure consistency for the homes proposed on the lots created herein. The project density is consistent with the La Quinta General Plan and Specific Plan 2003-067, and is comparable to surrounding single family home development within Andalusia. 3. The design of Tentative Tract Map 36524 and proposed improvements are not likely to cause substantial environmental damage, nor substantially and avoidably injure fish or wildlife or their habitat. This project was previously studied as part of Specific Plan 2003-067 and Environmental Assessment 2003-483. The streets and golf course have been constructed, and the land proposed for the current project is surrounded by existing golf course and tennis facilities. No further analysis is required under the California Environmental Quality Act. 4. The design of Tentative Tract Map 36524 and type of improvements are not likely to cause serious public health problems, insofar as the project will be required to comply with all laws, standards and requirements associated with sanitary sewer collection, water quality and other public health issues. 5. The design and improvements required for Tentative Tract Map 36524 will not conflict with easements, acquired by the public at large, for access through or use of property within the proposed subdivision. All roadway improvements, easements, if any and surrounding improvements will be completed to City standards. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows: SECTION 1. That the above recitations are true and correct and constitute the findings of the City Council. SECTION 2. That it does hereby approve Tentative Tract Map 36524 for the reasons set forth in this Resolution and subject to the attached Conditions of Approval. PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council held on this 3rd day of February, 2015, by the following vote: 328 Resolution No. 2015 - Tentative Tract Map 36524 Coral Option I LLC Project: Andalusia Village Adopted: February 3, 2015 Page 3 of 3 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 329 330 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 1 OF 18 C;FNFRAI The applicant agrees to defend, indemnify and hold harmless the City of La Quinta ("City"), its agents, officers and employees from any claim, action or proceeding to attack, set aside, void, or annul the approval of this Tentative Tract Map, or any Final Map recorded thereunder. The City shall have sole discretion in selecting its defense counsel. The City shall promptly notify the applicant of any claim, action or proceeding and shall cooperate fully in the defense. 2. This Tentative Tract Map, and any Final Map recorded thereunder, shall comply with the requirements and standards of Government Code § § 66410 through 66499.58 (the "Subdivision Map Act"), and Chapter 13 of the La Quinta Municipal Code ("LQMC"). The City of La Quinta's Municipal Code can be accessed on the City's Web Site at www.la-quinta.org. 3. The Tentative Tract Map shall expire on January 13, 2017 and shall become null and void in accordance with La Quinta Municipal Code Section 13.12.150. A time extension may be requested per LQMC Section 13.12.160. 4. Prior to the issuance of any grading, construction, or building permit by the City, the applicant shall obtain any necessary clearances and/or permits from the following agencies, if required: • Riverside County Fire Marshal • La Quinta Public Works Department (Grading Permit, Green Sheet (Public Works Clearance) for Building Permits, Water Quality Management Plan(WQMP) Exemption Form - Whitewater River Region, Improvement Permit► • La Quinta Community Development Department • Riverside Co. Environmental Health Department • Coachella Valley Unified School District • Coachella Valley Water District (CVWD) • Imperial Irrigation District (IID) • California Regional Water Quality Control Board (CRWQCB) • State Water Resources Control Board • SunLine Transit Agency (SunLine) • South Coast Air Quality Management District Coachella Valley (SCAQMD) 331 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 2 OF 18 The applicant is responsible for all requirements of the permits and/or clearances from the above listed agencies. When these requirements include approval of improvement plans, the applicant shall furnish proof of such approvals when submitting those improvement plans for City approval. 5. Coverage under the State of California Construction General Permit must be obtained by the applicant, who then shall submit a copy of the Regional Water Quality Control Board's ("RWQCB") acknowledgment of the applicant's Notice of Intent ("NOI") and Waste Discharge Identification (WDID) number to the City prior to the issuance of a grading or building permit. 6. The applicant shall comply with applicable provisions of the City's NPDES stormwater discharge permit, LQMC Sections 8.70.010 et seq. (Stormwater Management and Discharge Controls), and 13.24.170 (Clean Air/Clean Water); Riverside County Ordinance No. 457; the California Regional Water Quality Control Board - Colorado River Basin Region Board Order No. R7-201 3-0011 and the State Water Resources Control Board's Order No. 2009-0009-DWQ and Order No. 2010- 0014-DWQ. A. For construction activities including clearing, grading or excavation of land that disturbs one (1) acre or more of land, or that disturbs less than one (1) acre of land, but which is a part of a construction project that encompasses more than one (1) acre of land, the Permitee shall be required to submit a Storm Water Pollution Protection Plan ("SWPPP") to the State Water Resources Control Board. The applicant or design professional can obtain the California Stormwater Quality Association SWPPP template at www.cabmphandbooks.com for use in their SWPPP preparation. B. The applicant shall ensure that the required SWPPP is available for inspection at the project site at all times through and including acceptance of all improvements by the City. C. The applicant's SWPPP shall include provisions for all of the following Best Management Practices ("BMPs") (LQMC Section 8.70.020 (Definitions)): 1) Temporary Soil Stabilization (erosion control). 2) Temporary Sediment Control. 3) Wind Erosion Control. 4) Tracking Control. 332 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 3 OF 18 5) Non -Storm Water Management. 6) Waste Management and Materials Pollution Control. D. All erosion and sediment control BMPs proposed by the applicant shall be approved by the City Engineer prior to any onsite or offsite grading, pursuant to this project. E. The SWPPP and BMPs shall remain in effect for the entire duration of project construction until all improvements are completed and accepted by the City Council. F. The inclusion in the Homeowners' Association (HOA) Conditions, Covenants, and Restrictions (CC&Rs), a requirement for the perpetual maintenance and operation of all post -construction BMPs as required and the applicant shall execute and record an agreement that provides for the perpetual maintenance and operation of all post -construction BMPs as required. 7. Permits issued under this approval shall be subject to the provisions of the Development Impact Fee and Transportation Uniform Mitigation Fee programs in effect at the time of issuance of building permit(s). 8. Approval of this Tentative Tract Map shall not be construed as approval for any horizontal dimensions implied by any site plans or exhibits unless specifically identified in the following conditions of approval. 9. Developer shall reimburse the City, within thirty (30) days of presentment of the invoice, all costs and actual attorney's fees incurred by the City Attorney to review, negotiate and/or modify any documents or instruments required by these conditions, if Developer requests that the City modify or revise any documents or instruments prepared initially by the City to effect these conditions. This obligation shall be paid in the time noted above without deduction or offset and Developer's failure to make such payment shall be a material breach of the Conditions of Approval. 10. Developer shall reimburse the City, within thirty (30) days of presentment of the invoice, all costs and actual consultant's fees incurred by the City for engineering and/or surveying consultants to review and/or modify any documents or instruments required by this project. This obligation shall be paid in the time noted above without deduction or offset and Developer's failure to make such payment shall be a material breach of the Conditions of Approval. 333 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 4 OF 18 PROPERTY RIGHTS 1 1 . Prior to issuance of any permit(s), the applicant shall acquire or confer easements and other property rights necessary for the construction or proper functioning of the proposed development. Conferred rights shall include irrevocable offers to dedicate or grant access easements to the City for emergency services and for maintenance, construction and reconstruction of essential improvements. 12. Pursuant to the aforementioned condition, conferred rights shall include approvals from the master developer or the HOA over easements and other property rights necessary for construction and proper functioning of the proposed development not limited to access rights over proposed and/or existing private streets that access public streets and open space/drainage facilities of the master development. 13. The applicant shall offer for dedication on the Final Map all public street rights -of -way in conformance with the City's General Plan, Municipal Code, applicable specific plans, and/or as required by the City Engineer. 14. The applicant shall retain for private use on the Final Map all private street rights -of - way in conformance with the City's General Plan, Municipal Code, applicable specific plans, and/or as required by the City Engineer. 15. The private street rights -of -way to be retained for private use required for this development include: A. PRIVATE STREETS 1) Lots 'A', '13% and 'C' - Private Residential Streets shall have a minimum 28-foot travel width with parking restricted on both side, provided there is adequate off-street parking for residents and visitors, and the applicant establishes provisions for ongoing enforcement of the parking restriction in the CC&R's. The CC&R's shall be reviewed by the Community Development Department prior to recordation. Property line shall be placed at the back of curb similar to the lay out shown on the (preliminary grading plan/tentative map) and the typical street section shown in the tentative map. Use of smooth curves instead of angular lines at property lines is recommended. 16. Right-of-way geometry for standard knuckles and property line corner cut -backs at curb returns shall conform to Riverside County Standard Drawings #801, and #805, respectively, unless otherwise approved by the City Engineer. 17. When the City Engineer determines that access rights to the proposed street rights- 334 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 5 OF 18 of -way shown on the approved Tentative Tract Map are necessary prior to approval of the Final Map dedicating such rights -of -way, the applicant shall grant the necessary rights -of -way within 60 days of a written request by the City. 18. The applicant shall offer for dedication on the Final Map a ten -foot wide public utility easement contiguous with, and along both sides of all private streets. Such easement may be reduced to five feet in width with the express written approval of IID. 19. The applicant shall offer for dedication those easements necessary for the placement of, and access to, utility lines and structures, drainage basins, mailbox clusters, park lands, and common areas on the Final Map. 20. The applicant shall furnish proof of easements, or written permission, as appropriate, from those owners of all abutting properties on which grading, retaining wall construction, permanent slopes, or other encroachments will occur. 21. The applicant shall cause no easement to be granted, or recorded, over any portion of the subject property between the date of approval of the Tentative Tract Map and the date of recording of any Final Map, unless such easement is approved by the City Engineer. STREET AND TRAFFIC IMPROVEMENTS 22. The applicant shall comply with the provisions of LQMC Sections 13.24.060 (Street Improvements), 13.24.070 (Street Design - Generally) & 13.24.100 (Access for Individual Properties and Development) for public streets; and Section 13.24.080 (Street Design - Private Streets), where private streets are proposed. 23. Streets shall have vertical curbs or other approved curb configurations that will convey water without ponding, and provide lateral containment of dust and residue during street sweeping operations. If a wedge or rolled curb design is approved, the lip at the flowline shall be near vertical with a 1 /8" batter and a minimum height of 0.1'. Unused curb cuts on any lot shall be restored to standard curb height prior to final inspection of permanent building(s) on the lot. 24. The applicant shall construct the following street improvements: A. PRIVATE STREETS 1) Lots A, B, and C - Private Residential Streets measured shall have a 28 feet travel width if on -street parking is prohibited, and provided there is adequate off-street parking for residents and visitors, and the applicant establishes provisions for ongoing enforcement of the parking restriction 335 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 6 OF 18 in the CC&R's. The CC&R's shall be reviewed by the Engineering and Community Development Departments and approved by the Community Development Department prior to recordation. 2) The location of driveways of corner lots shall not be located within the curb return and away from the intersection when possible. 3) The intersection of the streets, Lot A and Lot B, shall be constructed as a roundabout to provide better channelization and traffic calming, or as approved by the City Engineer. B. PRIVATE CUL DE SACS 1) Shall be constructed according to the lay -out shown on the tentative map, except for minor revisions as may be required by the City Engineer. C. KNUCKLE 1) Construct the knuckle to conform to the lay -out shown in the tentative tract map, except for minor revisions as may be required by the City Engineer. D. Emergency Turn Around 1) Shall be constructed to conform to the lay -out shown on the tentative tract map, except for minor revisions as may be required by the City Engineer. 25. The applicant shall extend improvements beyond the subdivision boundaries to ensure they safely integrate with existing improvements (e.g., grading; traffic control devices and transitions in alignment, elevation or dimensions of streets and sidewalks). 26. The applicant shall design street pavement sections using CalTrans' design procedure for 20-year life pavement, and the site -specific data for soil strength and anticipated traffic loading (including construction traffic). Minimum structural sections shall be as follows: Residential 3.0" a.c./4.5" c.a.b. or the approved equivalents of alternate materials. 27. The applicant shall submit current mix designs (less than two years old at the time of construction) for base, asphalt concrete and Portland cement concrete. The 336 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 7 OF 18 submittal shall include test results for all specimens used in the mix design procedure. For mix designs over six months old, the submittal shall include recent (less than six months old at the time of construction) aggregate gradation test results confirming that design gradations can be achieved in current production. The applicant shall not schedule construction operations until mix designs are approved. 28. Improvements shall include appurtenances such as traffic control signs, markings and other devices, raised medians if required, street name signs and sidewalks. Mid - block street lighting is not required. 29. Standard knuckles and corner cut -backs shall conform to Riverside County Standard Drawings #801 and #805, respectively, unless otherwise approved by the City Engineer. 30. Improvements shall be designed and constructed in accordance with City adopted standards, supplemental drawings and specifications, or as approved by the City Engineer. Improvement plans for streets, access gates and parking areas shall be stamped and signed by engineers registered in California. FINAL MAPS 31. Prior to the City's approval of a Final Map, the applicant shall furnish accurate mylars of the Final Map. The Final Map shall be 1 " = 40' scale. IMPROVEMENT PLANS As used throughout these Conditions of Approval, professional titles such as "engineer," "surveyor," and "architect," refer to persons currently certified or licensed to practice their respective professions in the State of California. 32. Improvement plans shall be prepared by or under the direct supervision of qualified engineers and/or architects, as appropriate, and shall comply with the provisions of LQMC Section 13.24.040 (Improvement Plans). 33. The following improvement plans shall be prepared and submitted for review and approval by the Public Works Department. A separate set of plans for each line item specified below shall be prepared. The plans shall utilize the minimum scale specified, unless otherwise authorized by the City Engineer in writing. Plans may be prepared at a larger scale if additional detail or plan clarity is desired. Note, the applicant may be required to prepare other improvement plans not listed here pursuant to improvements required by other agencies and utility purveyors. 337 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 8 OF 18 A. On -Site Street Improvements/Signing & Striping/Storm Drain Plan 1 " = 40' Horizontal, 1 " = 4' Vertical B. WQMP (Plan submitted in Report Form) NOTE: A through B to be submitted concurrently (Separate Storm Drain Plans if applicable) The following plans shall be submitted to the Building and Safety Division for review and approval. The plans shall utilize the minimum scale specified, unless otherwise authorized by the Building Official in writing. Plans may be prepared at a larger scale if additional detail or plan clarity is desired. Note, the applicant may be required to prepare other improvement plans not listed here pursuant to improvements required by other agencies and utility purveyors. C. On -Site Residential Precise Grading Plan 1 " = 30' Horizontal Other engineered improvement plans prepared for City approval that are not listed above shall be prepared in formats approved by the City Engineer prior to commencing plan preparation. All On -Site Signing & Striping Plans shall show, at a minimum; Stop Signs, Limit Lines and Legends, No Parking Signs, Raised Pavement Markers (including Blue RPMs at fire hydrants) and Street Name Signs per Public Works Standard Plans and/or as approved by the Engineering Department. "Rough Grading" plans shall normally include perimeter walls with Top Of Wall & Top Of Footing elevations shown. All footings shall have a minimum of 1-foot of cover, or sufficient cover to clear any adjacent obstructions. The applicant shall prepare an accessibility assessment on a marked up print of the building floor plan identifying every building egress and notes the 2013 California Building Code accessibility requirements associated with each door. The assessment must comply with the submittal requirements of the Building & Safety Department. A copy of the reviewed assessment shall be submitted to the Public Works Department in conjunction with the Site Development Plan when it is submitted for plan checking. In addition to the normal set of improvement plans, a "Site Development" plan is required to be submitted for approval by the Building Official, Community Development Director and the City Engineer. 338 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 9 OF 18 "Site Development" plans shall normally include all on -site surface improvements including but not limited to finish grades for curbs & gutters, building floor elevations, wall elevations, parking lot improvements and ADA requirements. "Street Parking" plan shall include appropriate signage to implement the "No Parking" concept, or alternatively an on -street parking policy shall be included in the CC & R's subject to City Engineer's Approval. The parking plan or CC & R's shall be submitted concurrently with the Street Improvement Plans. 34. The City maintains standard plans, detail sheets and/or construction notes for elements of construction which can be accessed via the "Plans, Notes and Design Guidance" section of the Public Works Department at the City website (www.la- quinta.org). Please navigate to the Public Works Department home page and look for the Standard Drawings hyperlink. 35. The applicant shall furnish a complete set of all approved improvement plans on a storage media acceptable to the City Engineer (currently mylars). 36. Upon completion of construction, and prior to final acceptance of the improvements by the City, the applicant shall furnish the City with reproducible record drawings of all improvement plans which were approved by the City. Each sheet shall be clearly marked "Record Drawing" and shall be stamped and signed by the engineer or surveyor certifying to the accuracy and completeness of the drawings. The applicant shall have all approved mylars previously submitted to the City, revised to reflect the as -built conditions. The applicant shall employ or retain the Engineer Of Record during the construction phase of the project so that the FOR can make site visits in support of preparing "Record Drawing". However, if subsequent approved revisions have been approved by the City Engineer and reflect said "Record Drawing" conditions, the Engineer Of Record may submit a letter attesting to said fact to the City Engineer in lieu of mylar submittal. IMPROVEMENT SECURITY AGREEMENTS 37. Prior to approval of any Final Map, the applicant shall construct all on and off -site improvements and satisfy its obligations for same, or shall furnish a fully secured and executed Subdivision Improvement Agreement ("SIA") guaranteeing the construction of such improvements and the satisfaction of its obligations for same, or shall agree to any combination thereof, as may be required by the City. 38. Any Subdivision Improvement Agreement ("SIA") entered into by and between the applicant and the City of La Quinta, for the purpose of guaranteeing the completion of any improvements related to this Tentative Tract Map, shall comply with the provisions of LQMC Chapter 13.28 (Improvement Security). 339 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 10 OF 18 39. Improvements to be made, or agreed to be made, shall include the removal of any existing structures or other obstructions which are not a part of the proposed improvements; and shall provide for the setting of the final survey monumentation. When improvements are phased through a "Phasing Plan," or an administrative approval (e.g., Site Development Permits), all off -site improvements and common on - site improvements (e.g., backbone utilities, retention basins, perimeter walls, landscaping and gates) shall be constructed, or secured through a SIA, prior to the issuance of any permits in the first phase of the development, or as otherwise approved by the City Engineer. Improvements and obligations required of each subsequent phase shall either be completed, or secured through a SIA, prior to the completion of homes or the occupancy of permanent buildings within such latter phase, or as otherwise approved by the City Engineer. In the event the applicant fails to construct the improvements for the development, or fails to satisfy its obligations for the development in a timely manner, pursuant to the approved phasing plan, the City shall have the right to halt issuance of all permits, and/or final inspections, withhold other approvals related to the development of the project, or call upon the surety to complete the improvements. 40. Depending on the timing of the development of this Tentative Tract Map, and the status of the off -site improvements at the time, the applicant may be required to: A. Construct certain off -site improvements. B. Construct additional off -site improvements, subject to the reimbursement of its costs by others. C. Reimburse others for those improvements previously constructed that are considered to be an obligation of this tentative tract map. D. Secure the costs for future improvements that are to be made by others. E. To agree to any combination of these actions, as the City may require. Off -Site Improvements should be completed on a first priority basis. The applicant shall complete Off -Site Improvements in the first phase of construction or by the issuance of the 20% Building Permit. In the event that any of the improvements required for this development are constructed by the City, the applicant shall, prior to the approval of the Final Map, or 340 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 11 OF 18 the issuance of any permit related thereto, reimburse the City for the costs of such improvements. 41. If the applicant elects to utilize the secured agreement alternative, the applicant shall submit detailed construction cost estimates for all proposed on -site and off -site improvements, including an estimate for the final survey monumentation, for checking and approval by the City Engineer. Such estimates shall conform to the unit cost schedule as approved by the City Engineer. At the time the applicant submits its detailed construction cost estimates for conditional approval of the Final Map by the City Council, the applicant shall also submit one copy each of an 8-1 /2" x 11 " reduction of each page of the Final Map, along with a copy of an 8-1 /2" x 11 " Vicinity Map. Estimates for improvements under the jurisdiction of other agencies shall be approved by those agencies and submitted to the City along with the applicant's detailed cost estimates. 42. Should the applicant fail to construct the improvements for the development, or fail to satisfy its obligations for the development in a timely manner, the City shall have the right to halt issuance of building permits, and/or final building inspections, withhold other approvals related to the development of the project, or call upon the surety to complete the improvements. G,RAr)ING, 43. The applicant shall comply with the provisions of LQMC Section 13.24.050 (Grading Improvements). 44. Prior to occupancy of the project site for any construction, or other purposes, the applicant shall obtain a grading permit approved by the City Engineer. 45. To obtain an approved grading permit, the applicant shall submit and obtain approval of all of the following: A. A grading plan prepared by a civil engineer registered in the State of California, B. A preliminary geotechnical ("soils") report prepared by a professional registered in the State of California, C. A Fugitive Dust Control Plan prepared in accordance with LQMC Chapter 6.16, (Fugitive Dust Control), and D. A Best Management Practices report prepared in accordance with LQMC 341 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 12 OF 18 Sections 8.70.010 and 13.24.170 (NPDES Stormwater Discharge Permit and Storm Management and Discharge Controls). E. A WQMP prepared by an authorized professional registered in the State of California. All grading shall conform with the recommendations contained in the Preliminary Soils Report, and shall be certified as being adequate by soils engineer, or engineering geologist registered in the State of California. A statement shall appear on the Final Map that a soils report has been prepared in accordance with the California Health & Safety Code § 17953. The applicant shall furnish security, in a form acceptable to the City, and in an amount sufficient to guarantee compliance with the approved Fugitive Dust Control Plan provisions as submitted with its application for a grading permit. Additionally, the applicant shall replenish said security if expended by the City of La Quinta to comply with the Plan as required by the City Engineer. 46. The applicant shall maintain all open graded, undeveloped land in order to prevent wind and/or water erosion of such land. All open graded, undeveloped land shall either be planted with interim landscaping, or stabilized with such other erosion control measures, as were approved in the Fugitive Dust Control Plan. 47. Grading within the perimeter setback and parkway areas shall have undulating terrain and shall conform with the requirements of LQMC Section 9.60.240(F) except as otherwise modified by this condition. The maximum slope shall not exceed 3:1 anywhere in the landscape setback area, except for the backslope (i.e. the slope at the back of the landscape lot) which shall not exceed 2:1 if fully planted with ground cover. The maximum slope in the first six (6) feet adjacent to the curb shall not exceed 4:1 when the nearest edge of sidewalk is within six feet (6') of the curb, otherwise the maximum slope within the right of way shall not exceed 3:1. All unpaved parkway areas adjacent to the curb shall be depressed one and one-half inches (1.5") in the first eighteen inches (18") behind the curb. 48. Building pad elevations on the rough grading plan submitted for City Engineer's approval shall conform with pad elevations shown on the tentative map, unless the pad elevations have other requirements imposed elsewhere in these Conditions of Approval. 49. The applicant shall minimize the differences in elevation between the adjoining properties and the lots within this development. 342 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 13 OF 18 Where compliance within the above stated limits is impractical, the City may consider alternatives that are shown to minimize safety concerns, maintenance difficulties and neighboring -owner dissatisfaction with the grade differential. 50. Prior to any site grading or regrading that will raise or lower any portion of the site by more than plus or minus half of a foot (0.5') from the elevations shown on the approved Tentative Tract Map, the applicant shall submit the proposed grading changes to the City Engineer for a substantial conformance review. 51. Prior to the issuance of a building permit for any building lot, the applicant shall provide a lot pad certification stamped and signed by a qualified engineer or surveyor with applicable compaction tests and over excavation documentation. Each pad certification shall list the pad elevation as shown on the approved grading plan, the actual pad elevation and the difference between the two, if any. Such pad certification shall also list the relative compaction of the pad soil. The data shall be organized by lot number, and listed cumulatively if submitted at different times. DRAINAGE 52. Stormwater handling shall conform with the approved hydrology and drainage report for Andalusia, Tract Map 31681. Nuisance water shall be disposed of in an approved manner. 53. The applicant shall comply with the provisions of LQMC Section 13.24.120 (Drainage), Retention Basin Design Criteria, Engineering Bulletin No. 06-16 — Hydrology Report with Preliminary Hydraulic Report Criteria for Storm Drain Systems and Engineering Bulletin No. 06-015 - Underground Retention Basin Design Requirements. More specifically, stormwater falling on site during the 100 year storm shall be retained within the development, unless otherwise approved by the City Engineer. The design storm shall be either the 1 hour, 3 hour, 6 hour or 24 hour event producing the greatest total run off. 54. Nuisance water shall be retained on site. Nuisance water shall be disposed of per approved methods contained in Engineering Bulletin No. 06-16 — Hydrology Report with Preliminary Hydraulic Report Criteria for Storm Drain Systems and Engineering Bulletin No. 06-015 - Underground Retention Basin Design Requirements. 55. In design of retention facilities, the maximum percolation rate shall be two inches per hour. The percolation rate will be considered to be zero unless the applicant provides site specific data indicating otherwise and as approved by the City Engineer. 56. The project shall be designed to accommodate purging and blowoff water (through underground piping and/or retention facilities) from any on -site or adjacent well sites 343 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 14 OF 18 granted or dedicated to the local water utility authority as a requirement for development of this property. 57. No fence or wall shall be constructed around any retention basin unless approved by the Community Development Director and the City Engineer. 58. For on -site above ground common retention basins, retention depth shall be according to Engineering Bulletin No. 06-16 - Hydrology Report with Preliminary Hydraulic Report Criteria for Storm Drain Systems. Side slopes shall not exceed 3:1 and shall be planted with maintenance free ground cover. Additionally, retention basin widths shall be not less than 20 feet at the bottom of the basin. 59. Stormwater may not be retained in landscaped parkways or landscaped setback lots. Only incidental storm water (precipitation which directly falls onto the setback) will be permitted to be retained in the landscape setback areas. The perimeter setback and parkway areas in the street right-of-way shall be shaped with berms and mounds, pursuant to LQMC Section 9.100.040(B)(7). 60. The design of the development shall not cause any increase in flood boundaries and levels in any area outside the development. 61. The development shall be graded to permit storm flow in excess of retention capacity to flow out of the development through a designated overflow and into the historic drainage relief route. 62. Storm drainage historically received from adjoining property shall be received and retained or passed through into the historic downstream drainage relief route. 63. The applicant shall comply with applicable provisions for post construction runoff per the City's NPDES stormwater discharge permit, LQMC Sections 8.70.010 et seq. (Stormwater Management and Discharge Controls), and 13.24.170 (Clean Air/Clean Water); Riverside County Ordinance No. 457; and the California Regional Water Quality Control Board - Colorado River Basin (CRWQCB-CRB) Region Board Order No. 137-2013-001 1 and the State Water Resources Control Board's Order No. 2009- 0009-DWQ and Order No. 2010-0014-DWQ. A. For post -construction urban runoff from New Development and Redevelopments Projects, the applicant shall implement requirements of the NPDES permit for the design, construction and perpetual operation and maintenance of BMPs per the approved Water Quality Management Plan (WQMP) for the project as required by the California Regional Water Quality Control Board - Colorado River Basin (CRWQCB-CRB) Region Board Order No. R7-201 3-0011. 344 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 15 OF 18 B. The applicant shall implement the WQMP Design Standards per (CRWQCB- CRB) Region Board Order No. R7-201 3-0011 utilizing BMPs approved by the City Engineer. A project specific WQMP shall be provided which incorporates Site Design and Treatment BMPs utilizing first flush infiltration as a preferred method of NPDES Permit Compliance for Whitewater River receiving water, as applicable. C. The developer shall execute and record a Stormwater Management/BMP Facilities Agreement that provides for the perpetual maintenance and operation of stormwater BMPs. UTII ITIFS 64. The applicant shall comply with the provisions of LQMC Section 13.24.110 (Utilities). 65. The applicant shall obtain the approval of the City Engineer for the location of all utility lines within any right-of-way, and all above -ground utility structures including, but not limited to, traffic signal cabinets, electric vaults, water valves, and telephone stands, to ensure optimum placement for practical and aesthetic purposes. 66. Existing overhead utility lines within, or adjacent to the proposed development, and all proposed utilities shall be installed underground. All existing utility lines attached to joint use 92 KV transmission power poles are exempt from the requirement to be placed underground. 67. Underground utilities shall be installed prior to overlying hardscape. For installation of utilities in existing improved streets, the applicant shall comply with trench restoration requirements maintained, or required by the City Engineer. The applicant shall provide certified reports of all utility trench compaction for approval by the City Engineer. CONSTRUCTION 68. The City will conduct final inspections of habitable buildings only when the buildings have improved street and (if required) sidewalk access to publicly -maintained streets. The improvements shall include required traffic control devices, pavement markings and street name signs. If on -site streets in residential developments are initially constructed with partial pavement thickness, the applicant shall complete the pavement prior to final inspections of the last ten percent of homes within the development or when directed by the City, whichever comes first. 345 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 16 OF 18 PUBLIC SERVICES 69. The applicant shall provide public transit improvements as required by SunLine Transit Agency and as approved by the City Engineer. MAINTENANCE 70. The applicant shall comply with the provisions of LQMC Section 13.24.160 (Maintenance). 71. The applicant shall make provisions for the continuous and perpetual maintenance of common areas, perimeter landscaping up to the curb, access drives, sidewalks, and stormwater BMPs. FEES AND DEPOSITS 72. The applicant shall comply with the provisions of LQMC Section 13.24.180 (Fees and Deposits). These fees include all deposits and fees required by the City for plan checking and construction inspection. Deposits and fee amounts shall be those in effect when the applicant makes application for plan check and permits. FIRE DEPARTMENT 73. For residential areas, approved standard fire hydrants, located at each intersection, with no portion of any lot frontage more than a maximum of 500 feet from a hydrant. Minimum fire flow for all residential structures shall be 1000 GPM for a 2- hour duration at 20 PSI. 74. The required water system, including fire hydrants, shall be installed and accepted by the appropriate water agency prior to any combustible building material being placed on an individual lot. Two sets of water plans are to be submitted to the Fire Department for approval. 75. Applicant/Developer shall mount blue dot retro-reflectors pavement markers on private streets, public streets and driveways to indicated location of the fire hydrant. It should be 8 inches from centerline to the side that the fire hydrant is on, to identify fire hydrant locations. 76. Residential fire sprinklers are required in all one and two family dwellings per the California Residential Code. Contact the Riverside County Fire Department for the Residential Fire Sprinkler Standard. 77. The minimum dimension for gates is 20 feet clear and unobstructed width and a minimum vertical clearance of 13 feet 6 inches in height. Any gate providing access 346 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 17 OF 18 from a road shall be located at least 35 feet setback from the roadway and shall open to allow a vehicle to stop without obstructing traffic on the road. Where a one- way road with a single traffic lane provides access to a gate entrance, a 38-foot turning radius shall be used. 78. Gates may be automatic or manual and shall be equipped with a rapid entry system (KNOX). Plans shall be submitted to the Fire Department for approval prior to installation. Automatic gate pins shall be rated with a shear pin force, not to exceed 30 pounds. Gates activated by the rapid entry system shall remain open until closed by the rapid entry system. Automatic gates shall be provided with backup power. 79. Fire Apparatus access road and driveways shall be in compliance with the Riverside County Fire Department Standard number 06-05 (located at www.rvcfire.org). Access lanes will not have an up, or downgrade of more than 15%. Access roads shall have an unobstructed vertical clearance not less than 13 feet and 6 inches. Access lanes will be designed to withstand the weight of 80 thousand pounds over 2 axles. Access will have a turning radius capable of accommodating fire apparatus. Access lane shall be constructed with a surface so as to provide all weather driving capabilities. 80. Roadways may not exceed 1320 feet without secondary access. This access may be restricted to emergency vehicles only however, public egress must be unrestricted. 81. Any turn -around requires a minimum 38-foot turning radius. LANDSCAPE AND IRRIGATION 82. The applicant shall comply with LQMC Sections 13.24.130 (Landscaping Setbacks) & 13.24.140 (Landscaping Plans) 83. Landscape and irrigation plans shall be signed and stamped by a licensed landscape architect. 84. All trees added to the project site (not trees being relocated) shall have a minimum caliper of 2.5 inches. 85. All new and modified landscape areas shall have landscaping and permanent irrigation improvements in compliance with the City's Water Efficient Landscape regulations contained in LQMC Section 8.13 (Water Efficient Landscape). 86. Front yard landscaping for each dwelling shall consist of, at minimum, 36" box trees (i.e., a minimum 2.5 inch caliper measured three feet up from grade level after planting), 5-gallon shrubs, and groundcover. Double lodge poles (two-inch diameter) 347 RESOLUTION NO. 2015 - CONDITIONS OF APPROVAL - RECOMMENDED TENTATIVE TRACT MAP 36524 ANDALUSIA VILLAGE, 48 HOMES FEBRUARY 3, 2015 PAGE 18 OF 18 shall be used to brace and stake trees. 87. The applicant or his agent has the responsibility for proper sight distance requirements per guidelines in the American Association of State Highway and Transportation Officials (AASHTO) "A Policy on Geometric Design of Highways and Streets" latest edition, in the design and/or installation of all landscaping and appurtenances abutting and within the private and public street right-of-way. 88. The applicant shall submit the final landscape plans for review, processing and approval to the Community Development Department, in accordance with the Final Landscape Plan application process as a minor final landscape plan. Community Development Director approval of the final landscape plans is required prior to issuance of the first building permit unless the Community Development Director determines extenuating circumstances exist which justify an alternative processing schedule. NOTE: Plans are not approved for construction until signed by the appropriate City official, including the Community Development Director and/or City Engineer. Prior to final approval of the installation of landscaping, the Landscape Architect of record shall provide the Community Development Department a letter stating he/she has personally inspected the installation and that it conforms with the final landscaping plans as approved by the City. If staff determines during final landscaping inspection that adjustments are required in order to meet the intent of the Planning Commission's approval, the Community Development Director shall review and approve any such revisions to the landscape plan. 348 ATTACHMENT 1 Proiect Information CASE NUMBER: SITE DEVELOPMENT PERMIT 2013-928 TENTATIVE TRACT MAP 36524 APPLICANT: CORAL OPTION I LLC PROPERTY OWNER: CORAL OPTION I LLC REQUEST: CONSIDERATION OF SITE DEVELOPMENT PERMIT AND TENTATIVE TRACT MAP FOR DEVELOPMENT OF 'THE VILLAGE', A 48 HOME CLUSTERED DEVELOPMENT WITHIN ANDALUSIA ARCHITECT: PEKAREK-CRAN DELL LANDSCAPE ARCHITECT: RGA LANDSCAPE ARCHITECTURE ENGINEER: WATSON ENGINEERING LOCATION: SOUTHEAST CORNER OF MARBELLA AND ANALUSIA, WITHIN THE EXISTING ANDALUSIA AT CORAL MOUNTAIN AT THE SOUTHEAST CORNER OF MADISON STREET AND AVENUE 58 GENERAL PLAN DESIGNATION: ZONING DESIGNATION: SURROUNDING ZONING/LAND USES: SUBDIVISION INFORMATION LOW DENSITY RESIDENTIAL LOW DENSITY RESIDENTIAL NORTH: GOLF COURSE SOUTH: GOLF COURSE EAST: GOLF COURSE WEST: GOLF COURSE/TENNIS FACILITIES TENTATIVE TRACT MAP 36524 349 350 . 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L...... ...... 4.' --- *'.'''' . -.1 ... .... I... L .... � ... I..... I . ....... I ............. . �' . ' .. qJNFf"o',: �� I .- wp".� -A. — -1. W_� � --- .= � 1� -�. - .p- : � X'4'; __. � , '..", � . . , . . .. I - '� � I-, -_ - - - p WWI "i ��: � � 'i, - � - - . .� .- .- I I - - -4 �%I' 0 xk' I . � .. � � w4p I I I I , i i W E,L - -' .. .' r• .Wk 1 1 � , U; K� _. - , � , , ','!i�� _-, .?,' -, . . , , . le -11� ,�--7,�'! �; i .VICTORA HILLS WAY.r � , . � 1. � . - I Andalusia Village Project Area Site Map ATTACHMENT 2 D �i D n 2 m w E S December 3, 2014 N I I — - I \)- City of La Quinta U , - - Planning Division - � OFT Community Development Department 351 352 CONSULTANT'S LIST CIVIL ENGINEER LANDSCAPE ARCHITECT SOILS ENGINEER ARCHITECT T.D. Desert Development WATSON ENGINEERING 50-200 MONROE STREET INDIO, CA 92201 TEL: (760) 275-1553 CONTACT: LLOYD WATSON RGA LANDSCAPE ARCHITECTS, INC. 73061 EL PASEO DR., SUITE 210 PALM DESERT, CA 92260 TEL: (760) 773-5615 CONTACT: RON GREGORY EARTH SYSTEMS 79-811 B COUNTRY CLUB DR. BERMUDA DUNES, CA 92201 TEL:- (760) 345-1588 CONTACT: RANDY REED PEKAREK-CRANDELL, INC. 31411 CAMINO CAPISTRANO, SUITE 300 SAN JUAN CAPISTRANO, CA. 92675 TEL: (949) 487-2320 CONTACT: PHIL PEKAREK INDEX OF DRAWINGS CS COVER SHEET - CONSULTANT L15T AND INDEX OF DRALUINGS CIVIL NCSINEB IN6, FLAN5 C-I 51TE INDEX MAP TENTATIVE TRACT MAP NO. 36524 C-2 HOUSE PLOTTING LOTS: 1-11 4 4.4.-51 C-3 HOUSE PLOTTING LOTS: 9-I5 4 39-45 C-4 HOUSE PLOTTING L075: 18-38 AN 5 CAFE FLANS L-1 CONCEPTUAL HARDSCAPE LAYOUT L-2 CONCEPTUAL LfGHTING LAYOUT L-3 CONCEPTUAL PLANTING PLAN - "A" L-4 CONCEPTUAL PLANTING PLAN - ARCH�7EC,%RAL FLANS A -I ARCHITECTURAL 51TE PLAN A-2 TYPICAL 3-UNIT CLUSTER LAYOUT - FIRST FLOOR A-3 TYPICAL 3-UNIT CLUSTER LAYOUT - SECOND FLOOR A-4 TYPICAL 3-UNIT CLUSTER LAYOUT - ROOF PLAN F A-5 STREET 4 GOLF COURSE EXTERIOR ELEVAT€ON5 A-/o FLOOR PLAN IA A--1 EXTERIOR ELEVATIONS - FRONT 4 REAR - PLAN 1A A-5 EXTERIOR ELEVATIONS - SIDES - PLAN lA I A-3 EXTERIOR ELEVATIONS - FRONT - 'B' 4 "C' A-10 FLOOR PLAN 2 - FIRST 4 SECOND FLOORS A-11 EXTERIOR ELEVATIONS - FRONT 4 REAR - PLAN 25 ! A-12 EXTERIOR ELEVATIONS - SIDES - PLAN 25 A-13 EXTERIOR ELEVATIONS - FRONT - 'A' 4 'C" A-14 FLOOR PLAN 3 - FIRST SECOND FLOORS A-15 EXTERIOR ELEVATIONS - FRONT 4 REAR - PLAN 3C A-16 EXTERIOR ELEVATIONS - SIDES - PLAN 3C A-17 EXTERIOR ELEVATIONS - COURTYARD - PLAN 3G A-18 EXTERIOR ELEVATIONS - FRONT - 'A" 4 'B" ATTACHMENT 3 CA) PEKAREK-CRAN DELL, Inc. architecture - planning AT C 0 R A I, NiC}UNTAIN CS 31411 camino capistrano, suite 300 949/ 487-2320 san jean capistrano, ca 92675 fax 949/ 487-2321 353 354 Ows AT CORAL M 0 U N T A I N Typical Cluster Scale: 1/16"=1' - 0" 0 30' 60' 120" 180" 240' Unit Plan 1 Plan 2 Plan 3 Total Count 13 Units 17 Units 18 units 48 units Guest Parking Required (.5 per Unit): Provided Architectural Site Plan Scale: 1 " = 60" 24 Spaces 48 Spaces PEKAREK-CRAN DELL , Inc. architecture - planning T,Df Desert Development 31411 camino capistrano, suite 300 949/ 487-2320 san juan capistrano, ca 92675 fax 949/ 487-2321 E 11-8-12 12-7-12 3-8-13 #12-03 Al 11-26-12 1-8-13 5-23-13 )PLU $I P, AT CORAL MOUNTAIN T.D. Desert Development First Floor Typical Cluster ,P Scale: 118" =1'- 0" PEKAREK-CRANDELL, Inc. architecture -planning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 7-23-12 9-10-12 1-14-13 3-5-13 #12-03 8-14-12 11-9-12 2-12-13 5-23-13 3JU r 1= Plan1A. __ ______________________ 2,704 sq.-L----------------------- I I € I I I I I I € I r1------------------ L---j I I r i I I l i 1 1 i t I J II I L--_-_---_---_ _ _ _ I I it �f € f jL---------------------- -j i t € II I II I € I o II r o I it ------------------------ 1 € i f E II € I II € I II II f ! I I 1 II € I II i 1 II € I II I I li I I II I I li I I ! II I I II I I II I I II I I II I € II I I II I I I II I € II 1 I it I 1 it I L—--------- --- — — -- Ji I I I I I I I I I I I 1 I I 1 I I I I I I I I I I I I 1 I 1 1 I I I I I I I I I I I I L , I { Plan 3C 3,269 sq. ft. r---t---------------�---, O I i 1 1 --------------..............--____------------ _ II II II !j II ,I fl I€ II i� II l 11 :1 I I I - - 1 +-- - O II !! II I1 It II l I { II II II II 1 -------LE_______1L-------IL-------L' , I I , I I I I I I I I , I I , I I , 1 I 11 ------------- I -------------------- - ------------L-� I € € I - - - - - - - - - - - -- - - r-------------I I I I I I I I I I I I I I I I I I I I I I I r r---------------------I I r---L----J---� r-- -----1----_..........,..,.^------------J--j -----L----J-------J L----------J-----J T.D. Desert Development I I I I I I I I I 1 I I ! I I ------------- AT CORAL 1VIOUNTAIN -1 I I LJ Plan 2B 2,946 sq. ft. __...___..._..------------------�=11 €L4/Jr__....----------------------- ,La�J € I I I € I I I € , I , , I , L-_a I _J .................-------------J , Li-, -- ----------------r-- =�------------------�L~lJl I � I I , I , ! L--------------------JM�J I C- ---- -----� I I I I I I I I o €I I I II I I _ =---] I I J I I I I I r-1 i I I 1 I I 1 I I I I I I I I I I I I I I € I I I I I I LJ -- Second Floor Typical Cluster r Scale: 118 " =1 '- 0 " PEKAREK-CRANDELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 7-23-12 9-10-12 1-14-13 3-5-13 #12-03 8-14-12 11-9-12 2-12-13 5-23-13 Plan 3 C 3,269 sq. ft. Plan 2B 2,946 sq. ft. Roof Plan Typical Cluster AT CORAL MOUNTAINPEKAREK-CRANDELL, Inc. architecture -planning 0 t a T.D. Desert Developmen ey/w/- 31411 camino capistrano, suite 300 949/487-2320 san juan capistrano, ca 92675 fax 9491487-2321 IA-4 7-23-12 9-10-12 1-14-13 3-5-13 #12-03 5-14-12 11-9-12 2-12-13 5-23-13 1/ -Vi i Street Elevation r,=-ra �1i �/1■/l�/1�11�A�/1=�11�1t�1� �`E i^1�V��-w IN /CAA �1�/��r►i/l: l�Y�fI�.Y�.Y�Y.�Y�Y��Y�Y.�'Yf. Golf Course Elevation T.D. Desert Development 1 t ,r i��. •i i i i i0 -y i ,i ,� i" - . �'►� ;~ a ►� �Affg Ji4AAX01lAY�lt Y�1.1l �AYI■RYA 1i 11 l �► UE 11 \ CSC❑CC� reC� \\ 1+1\\"1311�Iw1��Y��J �..�_ Cal �1 ■1 V. 1-0 n C � ..� ° � ■� U 1A 3C C 3C AT CORAL MOUNTAIN A-5 a r, 1A V'i•�iY�y.. 113 Street & Golf Course Elevations Typical Cluster Scale: 1/8„= I,_ 0" PEKAREK-C RAN D E L L, Inc. architecture - punning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 5--23-13 #12-03 T.D. Desert Development AT CORAL, MOUNTAIN !A=6 Plan 1A 2,704 sq. ft. 2 Bed + Casita l Seale: 114" =1'- 0" 3.5 Bath PEKARE K-CRAN DELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san juan capistrano, ca 92675 fax 949/ 487-2321 7-23-12 9-10-12 1-14-13 3-5-13 #12-03 8-14-12 11-9-12 2-12-13 5-23-13 T.P. T.O.5. Front Elevation T.P. T.O.S. Rear Elevation Exterior Materials 1. Concrete "S" Tire wl Random Boost 2. Smooth Stucco 3. Stucco Fake 4. Stucco of Foam Trim 5. Stucco of Foam Eave 6. Stucco of Foam Corbel 7. Stucco Recess wl Paver File Inset 8. Stucco Opening wl Paver Tile Inset 9. Exposed Wood Rafter Tails 10. Wood Sectional Garage Door 11. Wood Shutter 12. Aluminum Clad Wood Windows & Doors 13. Stone Veneer 14. Precast Concrete Surround 15. Precast Concrete Trim 16. Iron Shutter Hardware 17. Iron Gate 18. Metal Chimney Shroud T.D. Desert Development AT CORAL, MO U N T A I N '�A=7 T.P. T.O T.P. T.P_ Plan 1A Elevations Scale: 114" =1'- 0" PEKARE K-CRAN DELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san juan capistrano, ca 92575 fax 949/ 487-2321 5-23-13 #12-03 w Exterior Materials 1. Concrete "S" File w/ Random Boost 2. Smooth Stucco 3. Stucco Rake 4. Stucco o/ Foam Trim 5. Stucco of Foam Eave 6. Stucco o/ Foam Corbel 7. Stucco Recess wf .Paver Tile Inset 8. Stucco Opening w/ Paver Tile Inset 9. Exposed Wood Rafter Tails T.P. T.O.S. T.P. T.O.S. Right Elevation Left Elevation 14. Wood Sectional Garage Door 11. Wood Shutter 12. Aluminum Clad Wood Windows & Doors 13. Stone Veneer 14. Precast Concrete Surround 15. Precast Concrete Prim 16. Iron Shutter .Hardware 17. Iron Gate 18. Metal Chimney Shroud AT CORAL MOUNTAIN T.D. Desert Development MAXIUM HEIGHT ABOVE &RARE T T.P. H N H T.P T.O P.S. _ T.P Plan 1A Elevations Scale: 114" =1'- 0" PEKAREK-CRAN DELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 5--23-13 #12-03 T.P. T.O.S. Front Elevation B Exterior Materials 1. Concrete "S" Tile wl Random Boost 2. Smooth Stucco 3. Stucco of Foam Trim 4. Stucco Potshel f w/ 'Whin Brick 5. Exposed Wood Rafter Tails 6. Wood Sectional Garage .Door 7. Cermaic Tile 8. Brick 9. Clay Tile Vents T.P. T.O.S. Exterior Materials 10. Aluminum Clad Wood Windows &Doors 11. Precast Concrete Surround 12. Precast Concrete Rosette wl Iron Accent 13. Precast Concrete Finial 14. Precast Concrete Column 15. Iron Potshelf 16. Iron Railing Front Elevation C 1. Concrete "S" Tile w/ Random Boost 2. Smooth Stucco 3. Stucco of Foam Trim 4. Exposed Wood Rafter Tails 5. Wood Barge Board 6. Wood Outlooker 7. Wood Beam 8. Wood Sectional Garage Door 9. Wood Shutter 10. Wood Trellis 11. Aluminum Clad Wood Windows & Doors 12. Precast Concrete Rosette 13. Precast Concrete Surround 14. Clay Tile Vent 15. Brick 16. Iron Railing 17. Iron Gate 18. Metal Chimney Shroud w/ Thin Brick T.D. Desert Development AN�x�,us�x AT CORAL MOUNTAIN ey/w.--v I A=9 T.P. T.O T.P. T.O.5, Plan 1 Elevations B & C Scale. 114" =1'- 0" PEKAREK-CRAN DELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 5-23-13 #12-03 - - - - - - - - - - - ---------------- - - - F IL L I- - - - - - - - - - - - - - - - - - - - - - - F L— — — — — — — — — — — — — — — — — — — — — — — - - L — — — — — — — — — — — — — — — — — — — — — — — f- - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - I � f I L--------------------- 0 L----------------- I L Open To Below Dn, Juliet Balcony oI Linen Bedroom 2 13'- 6" x 13'- 1" Ba 3 oI a2 01n:1111 I I I JA -------._.........,..._.._......_.-----------� I I i F L L J F- L -L — — — Second Floor 689 sq. ft. T.D. Desert Development AT CORAL, MOUNTAIN A-10 .f Floor to Ceiling Glass First Floor 2,257 sq. ft. 2,946 sq. ft. 4 Bedroom l 4.5 Bath Scale: 114 1 0 171 A PEKAREK-CrXMNDELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 s�an Juan capistrano, ca 92675 fax 949/ 487-2321 7-23-12 9-10-12 1-14-13 3-5-13 #12-03 8-14-12 11-9-12 2-12-13 5-23-13 T.P. T.O.5. T.P. F.F. r- T.P. T.O.S. Front Elevation Rear Elevation Exterior Materials 1. Concrete "S" Tile wl Random Boost 10. Aluminum Clad Wood Windows & Doors 2. Smooth Stucco 11. Precast Concrete Surround 3. Stucco of Foam Trim 12. Precast Concrete Rosette wl Iron Accent 4. Stucco Potshelf wl Thin Brick 13. Precast Concrete Finial 5. Exposed Wood Rafter Faits 14. Precast Concrete Column 6. Wood Sectional Garage Door 15. Iron Potshel f 7. Cermaic File 16. Iron Railing 8. Brick 17. Iron Gate 9. Clay Tile Vents 18. Metal Chimney Shroud xNf)xT-MU51H AT CORAL M O O N T A I N T.P T.O.5._ T.P T.O.5._ Plan 2 B tions Eleva Scale: 114" =1 - D" PEKAREK-CRAN DELL, Inc. "q� 07architecture - planning T.D. Desert Development 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 r 5-23-13 #12-03 Aml 1 'JGG Exterior Materials 1. Concrete "S " Tile wl Random Boost 2. Smooth Stucco 3. Stucco of Foam Trim 4. Stucco .Potshelf wl Thin Brick 5. Exposed Wood Rafter Tails 6. Wood Sectional Garage Door 7. Cermaic Tile 8. Brick 9. Clay Tile Vents T.P. F.F. T.P. T.O.5. T.P. T.O.S. Right Elevation Left Elevation 10. Aluminum Clad Wood Windows & Doors 11. Precast Concrete Surround 12. Precast Concrete Rosette wl Iron Accent 13. Precast Concrete Finial 14. Precast Concrete Column 15. Iron Potshelf 16. Iron Railing 17. Iron Gate 18. Metal Chimney Shroud T.D. Desert Development xN�x�,us� x AT CORAL MOUNTAIN A-12 MAXIUM HE1644T ABOVE GRADE T.P. T.O.5. T.P. F.F. T.P. T.O Plan 2 B Elevations Scale: 114" = V- Q" PEKAREK-CRAN DELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 9491487-2321 5-23-13 #12-03 Exterior Materials 1. Concrete "S" Tile wl Random Boost 2. Smooth Stucco 3. Stucco Rake 4. Stucco of Foam Trim 5. Stucco of Foam Eave 6. Stucco of Foam Corbel 7. Stucco Recess wl Paver Tile Inset 8. Stucco Opening wl Paver 'Fite Inset 9. Exposed Wood Rafter Tails Exterior Materials 1. Concrete " S " Fite wl Random Boost 2. Smooth Stucco 3. Stucco of Foam Trim 4. Exposed Wood Rafter Tails 5. Wood Barge Board 6. Wood Outlooker 7. Wood Beam 8. Wood Sectional Garage Door 9. Wood Shutter T.P. T.O.5. 10. Wood Sectional Garage Door 11. Wood Shutter 12. Aluminum Clad Wood Windows 4 13. Stone Veneer 14. Precast Concrete Surround 15. Precast Concrete Prim 16. Iron Shutter .Hardware 17. Iron Gate 18. Metal Chimney Shroud T.P. T.O.5. Front Elevation A Front Elevation C 10. Wood Trellis 11. Aluminum Clad Wood Windows & Doors 12. Precast Concrete Rosette 13. Precast Concrete Surround 14. Clay Tile Vent 15. Brick 16. Iron Railing 17. Iron Gate 18. Metal Chimney Shroud wl Thin Brick T.D. Desert Development HN PILU s 1 x A T CORAL MOUNTAIN A=1 3 T T.P. F.F. T.P. T.P. F.F.. T.P. T.O Plan 2 Elevations A & C Scale: 114" =1 `- 0" PEKAREK-CRANDELL, Inc. architecture - planning 31411 Camino capistrano, suite 300 949/ 487-2320 san juan capistrano, ca 92675 fax 949/ 487-2321 5-23-13 #12-03 F ri n n nFi n n n P P ,7- — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — 0 ------------------------------------ 7 — — — — — — — — — — — — — — - F T - — — — — — — — 1-T — — — — — — — tl I tl 1► � 4-- +1— 0 — — — — — — — Ll — — — — — — — - Li - — — — — — — — I — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — -- F-1 r-1 LF - - - - - - - L I I Second Floor 773 sq. t. LJ I ------------ Floor to Ceiling Glass First Floor AN�x�,u s � A AT CORAL MOUNTAIN First Floor 2,485 sq. ff 3,258 sq. ft. 4 Bedroom l 4.5 Bath Scale: 114" = V- 0" PEKAREK-CRANDELL, Inc. architecture - planning 9W 31411 camino capistrano, suite 300 949/ 487-2320 T,D0 Desert Development san Juan capistrano, ca 92675 fax 949/ 487-2321 7-23-12 9-10-12 1-14-13 3-5-13 #12-03 Awl 4 8-14-12 11-9-12 2-12-13 5-23-13 Exterior Materials 1. Concrete "S" Fite w/ Random Boost 2. Smooth Stucco 3. Stucco of .foam Trim 4. Exposed Wood Rafter Tails 5. Wood Barge Board 6. Wood Outlooker 7. Wood Beam 8. Wood Sectional Garage Door 9. Wood Shutter a T.P. F.F. _ , T.P. T.O.S. T.P. T.O.S. Front Elevation Rear Elevation 10. Wood Trellis 11. Aluminum Clad Wood Windows & Doors 12. Precast Concrete Rosette 13. Precast Concrete Surround 14. Clay Tile Vent 15. Brick 16. Iron Railing 17.1ron Gate 18. Metal Chimney Shroud w/ Thin .Brick AT CORAL NiQUNTAIl`•l T.P T.O T.P. F.F. T.P. cat T.O Plan 3 C Elevations Scale; 114" = V- 0" PEKAREK-CRANDELL, Inc. architecture -planning 1 � D,, Desert Development �%� ��C/ llimvw 31411 Camino Capistrano, suite 300 949/ 487-2320 san Juan Capistrano, ca 92675 fax 949/ 487-2321 A�� 5-23-13 #12 03 E1 A P.P. T.P. T.O.S. Right Elevation T.P. T.O.S. Left Elevation Exterior Materials 1. Concrete "S"Tile w/ Random Boost 10. Wood Trellis 2. Smooth Stucco 11. Aluminum Clad Wood Windows & Doors 3. Stucco of Foam Trim 12. Precast Concrete Rosette 4. Exposed Wood Rafter Tails 13. Precast Concrete Surround 5. Wood Barge Board 14. Clay Tile Vent 6. Wood Outlooker 15. Brick 7. Wood Beam 16. Iron Railing 8. Wood Sectional Garage Door 27. Iron Gate 9. Wood Shutter 18. Metal Chimney Shroud w/ Thin Brick T.D. Desert Development 12 15 ).RLU 5 1 H AT CORAL, MOUNTAIN Ile - All 6 V T.O.S.. T.P P.P. T.P. -- t 0 H T.O.S.. r P.G. _ C c Plan 3 C Elevations E Scale. 114" =1 `- 0" PEKAREK-CRANDELL, Inc. architecture - planning 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 5-23-13 # 12-03 Exterior Materials 1. Concrete "S" Tile w/ Random Boost 2. Smooth Stucco 3. Stucco o/ Foam Trim 4..Exposed Wood Rafter Fails 5. Wood Barge Board 6. Wood Qutlooker 7. Wood Beam 8. Wood Sectional Garage Door 9. Wood Shutter T.P. F.F. _i T.P. T.o.s. Courtyard Elevation 10. Wood Trellis 11. Aluminum Clad Wood Windows & Doors 12. 'recast Concrete Rosette 13. 'recast Concrete Surround 14. Clay Tile Tent 15. Brick 16. Iron Railing 17. Iron Gate 18. Metal Chimney Shroud w/ Thin Brick 1i IiLu $111 AT CORAL, MOUNTAIN T.P T.o Plan 3 C Elevations Scale: 114" =1 `- 0" PEKAREK-CRANDELL, Inc. architecture - planning T.D. Desert Development ey/wv imvw 31411 Camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 I 5-23-13 #12-03 A=17 F, Exterior Materials 1. Concrete "S " Tile wl Random Boost 2. Smooth Stucco 3. Stucco Rake 4. Stucco of Foam Trim 5. Stucco of Foam Eave 6. Stucco of Foam Corbel 7. Stucco Recess wl Paver Tile Inset 8. Stucco Opening wl Paver Tile Inset 9. Exposed Wood Rafter Tails Exterior Materials 1. Concrete "S" Tile wl Random Boost 2. Smooth Stucco 3. Stucco of Foam Trim 4. Stucco Potshel f wl Thin Brick 5. Exposed Wood Rafter Tails 6. Wood Sectional Garage Door 7. Cermaic Tile 8. Brick 9. Clay Tile Vents 10. Wood Sectional Garage Door 11. Wood Shutter 12. Aluminum Clad Wood Windows & .Moors 13. Stone Veneer 14. Precast Concrete Surround 15. Precast Concrete Trim 16. Iron Shutter Hardware 17. Iron Gate 18. Metal Chimney Shroud 10. Aluminum Clad Wood Windows & Doors 11. Precast Concrete Surround 12. Precast Concrete Rosette wl Iron Accent 13. Precast Concrete Finial 14. Precast Concrete Column 15. Iron Potshel f 16. Iron Railing 17. Iron Gate 18. Metal Chimney Shroud T.P. F.F. T.P. T.O.5. T.P. F.F. T.P. T.O.S. Front Elevation A Front Elevation B U AT CORAL MOUNTAIN T.P. T.O T.P. T.O Plan 3 Elevations A & B Scale: 114" = 1'- 0" PEKAREK-CRAN DELL, Inc. architecture - planning T.D. Desert Development ey/w'v llimw 31411 camino capistrano, suite 300 949/ 487-2320 san Juan capistrano, ca 92675 fax 949/ 487-2321 5-23-13 #12-03 'A=18 77-) I x ;ONCEPTUAL FiARD� ILLAGE — ANDALUSIA A ENTAThE TRACT MAP 36524 & C)IJINTA CO A 4PE LAl(C 'L'-�.ORAI— IulOI ru r a a I oo•- I 0 me w OM EL fWEV, MA I C zF ,ALM E)EaEFrT, CA 9220C (7e0) 809-M4 FAX (760) 773-5W F_-MAJU rgawWpdacom f I �ONCEPTUAL LIGHT6 N� 1LLAGE .. ANDALUSIA A NTATIVE TRACT MAP 36524 k OUINTA n- A 0 D. Desert Develr LAYOUT ORAL Mn a u a AFK;HFFL,-C ASEQ, al ffff, CA G WOW F ) 773-M5 ga,mrga-pd lo' a f � � NORTH SCALE: 1/8" = V-0" GRAPHIC SCALE 24' 16' 8' 4Q t Develovment AT CORAI, MpUNTAIN L=3 LANDSCAPE ARCHITECTS, INC. 73061 EL PASEO, SUITE 210 PALM DESERT, CA 92260 (760) 568-3624 FAX (760) 773-5615 E-MAIL. rga@rga-pd.com 375 U.5 T F, AT CORAL MOUNTAIN 'L-4 1 0 a a V N C� CM a. a a W �a 1�- Z a 5 zCY W F- .J T.D. Desert Development LANDSCAPE ARCHITECTS, INC. 73061 EL PASEO, SUITE 210 PALM DESERT, CA 92260 (760) 568-3624 FAX (760) 773-5615 E-MAIL: rga@rga-pd.COM 376 IN THE CITY OF LA QUINTA, CALIFORNIA TENTATIVE TRACT MAP NO. 36524 APPROVED FOR PERMITTING PLANNING AND ZONING COMPLIANCE FRED WARING DR. COACHELLA LA QuWA PROJECT AIR[ SITE 58TH AVE. w ° 27 O U)k 2EI 162ND AVE. VICINITY MAP NTS SECTION 27, T.6.S., R.7.E., S.B.B.& M. ASSESSOR PARCEL NUMBERS: 764-200-071 LEGAL DESCRIPTION: BEING LOT 85 OF TRACT NO. 31681-2, MB 397, PAGES 34 THROUGH 44 EXISTING GENERAL PLAN: EXISTING LAND USE: LOW -DENSITY RESIDENTIAL (LDR) SURROUNDING LAND USE: LOW -DENSITY RESIDENTIAL (LDR), GOLF COURSE (G) EXISTING ZONING: EXISTING ZONING: RL, SPECIFIC PLAN 2003-067 AMENDED #2 SURROUNDING ZONING: RL, GC EXISTING SPECIFIC PLAN: CORAL MOUNTAIN LOW DENSITY RESIDENTIAL PLANNING AREA 2 TOTAL GROSS AREA: 689,394 SQUARE FEET 15.83 ACRES TOTAL NET AREA: 689,394 SQUARE FEET 15.83 ACRES SHEET INDEX SHEET 1 INDEX SHEET SHEETS 2-4 MAP SHEETS SOILS ENGINEER REPORT NO. 09305-17 12-11-704 DATED 10-31-2012 EARTH SYSTEMS SOUTHWEST 79-811 B COUNTRY CLUB DRIVE BERMUDA DUNES, CA 92203 PHONE:(760)345-1588 NORTH / WEST 28' w 10, 14' C/L 14' 2.5'1 11.5' 11.5' AC!PAVEMENT 2°_/0� 2% �i � 2% r y WEDGE CURB & GUTTER J } COMPACTED SUBGRADEJ f PROP 8" WATER MAIN) THE VILLAGE ANDALUSIA AT CORAL MOUNTAIN IN THE NW, NE & SE 1/4 OF SECTION 27, T.6.S., R.7.E., S.B.M. i o Zoo 300 400 600 1000 INDEX MAP — SOUTH/EAST `WEDGE CURB & GUTTER BASE COURSE PROP 8" SEWER MAIN (IN FEET) 1 INCH = 200 FT. 1 DATE LESJOHNSON DATE BUILDING OFFICIAL COMMUNITY DEVELOPMENT DIRECTOR CITY OF LA QUINTA CITY OF LA QUINTA OWNER: CORAL OPTION 1 81-570 CARBONERAS LA QUINTA, CA 92253 PHONE:(760) 777-1776 APPLICANT: T.D. DESERT DEVELOPMENT 81-570 CARBONERAS LA QUINTA, CA 92253 PHONE:(760) 777-1776 ENGINEER: WATSON ENGINEERING 50-200 MONROE STREET INDIO, CA 92201 PHONE:(760) 275-1553 UNDERGROUND SERVICE ALERT ORE CALL TOLL FREE ONSITE STREET (PRIVATE) YO LTYPICAL SECTION -800- NOT TO SCALE 227- * PARKING RESTRICTED TO ONE SIDE OF STREET ONLY. 2600 2 WORKINd DAYS BEFORE] YOU DIG MARK BY DATE REVISIONS APPRI DATE ENGINEER NOTE: PRIVATE ENGINEERING NOTE SEAL — CITY APPROVED BY THE CITY OF LA QUINTA BEIYdHMARK: IN THE CITY OF LA QUINTA, CALIFORNIA HEFT NO: WORK CONTAINED WITHIN THESE PLANS UNDERGROUND UTILITIES ALL UNDERGROUND UTILITIES OR STRUCTURES SEAL — ENGINEER S SHALL NOT COMMENCE UNTIL AN ALL UNDERGROUND UTILITIES OR STRUCTURES REPORTED BY THE REPORTED BY THE 0 NER OR OTHERS AND THOSE ENCROACHMENT PERMIT AND/OR A SH)IeN ON THE RECO DS EXAMINED ARE R O Ll n (� O n� (�� MEE TENTATIVE TRACT MAP NO. 36524 OWNER OR OTHERS AND THOSE SHOWN ON THE RECORDS EXAMINED I DICC ATED ITH THEIR APPROXIMATE LOCATION DFESS / I"Ill W NJ H G � Il H B/ GRADING PERMIT HAS BEEN ISSUED. ARE INDICATED WITH THEIR APPROXIMATE LOCATION AND EXTENT. ARD EXTENT. THE 0 N R, BY ACCEPTING THESE THE VILLAGE THE OWNER, BY ACCEPTING THESE PLANS OR PROCEEDING WITH PLANS OR PROCEEDING ITH IMPROVEMENTS THE PRIVATE ENGINEER SIGNING THESE IMPROVEMENTS PURSUANT THERETO, AGREES TO ASSUME LIABILITY PURSUANT THERETO AGREES TO ASSUME LIABILITY Q �� T F CIVIL ENGINEERING • LAND PLANNING PLANS IS RESPONSIBLE FOR ASSURING THE AND TO HOLD UNDERSIGNED HARMLESS FOR ANY DAMAGES AND TO HOLD UNDEkSIGN D HARMLESS FOR ANY �� O SO 2� 4F50-200 WNROE STREET ANDALUSIA AT CORAL MOUNTAIN DAMAGES RESULTING FROR EXISTENCE OF v INDEX SHEET ACCURACY AND ACCEPTABILITY OF THE RESULTING FROM EXISTENCE OF UNDERGROUND UTILITIES OR UNDERGROUND UTILITIES OR STRUCTURES NOT � � 2 m INDIO, CA 92201 STRUCTURES NOT REPORTED TO THE UNDERSIGNED, NOT INDICATED REPORTED TO THE U DERSIGNED, OT INDICATED PH: (760) 275-1553 DESIGN HEREON. IN THE EVENT OF OR SHOWN ON THE RECORDS EXAMINED. THE CONTRACTOR IS OR SHO N ON THE R�CORDS EXAMINED, THE w No.26662 m DISCREPANCIES ARISING AFTER COUNTY SPECIFIC PLAN 2003-067 REQUIRED TO TAKE DUE PRECAUTIONARY MEASURES TO PROTECT THE CONTRA TOR IS REQUIRED TO TAKE DUE �` APPROVAL OR DURING CONSTRUCTION THE UTILITIES OR STRUCTURES SHOWN AND ANY OTHER UTILITIES OR PRECAUTIONARY MEASURES TO PROTECT THE TIMOTHY R. JONASSON, P.D. ROE NO. 45843 EXP.3-31-16 AMENDED NO.2 PRIVATE ENGINEER SHALL BE RESPONSIBLE STRUCTURES FOUND AT THE SITE. IT SHALL BE THE CONTRACTOR'S UTILITIES OR STRUCTURES SHOWN AND ANY OTHER PUBLIC WORKS DIRECTOR/ CITY ENGINEER s� clvl� �P UTILITIES OR STRUCTURES FOUND AT THE SITE. IT PREPARED BY. LLOYD W. WAT ON R.C.E.NO. 26662 IN THE NW, NE & SE 1/4 OF SECTION 27, T.6.S., R.7.E., S.B.M. OF 4 SHTS. FOR THE DETERMINING AN ACCEPTABLE RESPONSIBILITY TO NOTIFY THE OWNERS OF THE UTILITIES OR 9T �dALE SOLUTION AND REVISING THE PLANS FOR STRUCTURES CONCERNED BEFORE STARTING WORK. SHALL BE THE CONTRACTOR'S RESPONSIBILITY TO MARK BY DATE APPR DATE S�RECTURESO ONCERNEDTBEFORE I STARTING WORK. REVISIONS EXP. DATE 12/31/14 DATE: OF CALF FOR: W.O. DATE: APPROVAL BY THE COUNTY, ENGINEER DATE: OdALE Ao 01TOWN T.D. DEj51L�RT DLVELOPML�NT 378 ASSESSOR PARCEL NUMBERS: 764-200-071 LEGAL DESCRIPTION: BEING LOT 85 OF TRACT NO. 31681-2, MB 397, PAGES 34 THROUGH 44 EXISTING GENERAL PLAN: EXISTING LAND USE: LOW -DENSITY RESIDENTIAL (LDR) SURROUNDING LAND USE: LOW -DENSITY RESIDENTIAL (LDR), GOLF COURSE (G) EXISTING ZONING: EXISTING ZONING: RL, SPECIFIC PLAN 2003-067 AMENDED #2 SURROUNDING ZONING: RL, GC EXISTING SPECIFIC PLAN: CORAL MOUNTAIN LOW DENSITY RESIDENTIAL PLANNING AREA 2 TOTAL GROSS AREA: 689,394 SQUARE FEET 15.83 ACRES TOTAL NET AREA: 689,394 SQUARE FEET 15.83 ACRES BUILDABLE LOTS: 49 LOTS (LOTS 1-48 & LOT 50) COMMON AREA, OPEN SPACE LOTS: 2 LOTS (LOTS 49 & 51) AVERAGE BUILDABLE LOT SIZE: 10,680 SQUARE FEET MINIMUM BUILDABLE LOT SIZE: 7,000 SQUARE FEET ADJOINING RECORDED MAPS TRACT 31681-2, MB 397/34-44 TRACT 31681-3, MB 431/1-15 UTILITY PURVEYORS: SCHOOL: DESERT SANDS UNIFIED SCHOOL DISTRICT WATER: COACHELLA VALLEY WATER DISTRICT SEWER: COACHELLA VALLEY WATER DISTRICT ELECTRICAL: IMPERIAL IRRIGATION DISTRICT GAS: SOUTHERN CALIFORNIA GAS COMPANY TELEPHONE: VERIZON TELEVISION CABLE: TIME WARNER CABLE COMPANY SOURCE OF WATER SUPPLY: COACHELLA VALLEY WATER DISTRICT METHOD OF SEWAGE DISPOSAL: COACHELLA VALLEY WATER DISTRICT CONTIGUOUS PROPERTY OWNED BY LAND DIVIDER: APN 764-200-077, 079, 081, 073, 072, 068 APN 764-210-015, 022 R/W DAN M 681 0 CBS. � o MID -SECTION LINE ��_ OF SECTION 27 EX L ,'EJ III7 LTAll \o ` BS.__ - L ' EX 10" VCP SEWER MAIN a �D 63 \ PER DWG 33368 o� EX 4" GAS M 7N __ - ' ' -- 6�6 \ EX 60 DIP IRRIGATION MAIN 11) 'r SEE DIST DWG NO 31394 EX STREET SIGN �- �/, _ ° r �r 1/ \ 4. f EX IRE BOX I - EX VERIZON VAULT AR3389 00 n EX CATV BOX= L=239.65 / �' s Y \ "\� EX 30' IRRIGATION EASEMENT ` v I EX IRR BOX/ T=123.76 MH - = �� j '� X SIGN i --EX IR�-B'OX o EX'18" DIP WAT' 'MAIN ��, �I _ i 15 - , x\ 42.1 ANDALUSIA _ 6 Tee EX CATCH BASIN�� D _ AP 31681 2 �;1;0� ATE Mafi MEN EX STREET SIGN- �I A=85 0810 EX IRR BOXf 4474� R=20.00 L=29.72 A=271 28 I \� R=2 .00 EX STOP SIGN EX A�PI�ALT PATH i 13 L-1Cq5.55 �' �' R8�2 �� '� �p R P 2"DIP E RAAI 4402 % %I bps. , I T-63.79 / EX 6" GAS MAIf`li � i � � i � 61°53 � 4. 6� c,� 5� �ee rj/ I ; ° �' �' �' N FF 448.50 ` EX 8" VCP SE ER AIN A=25 25'591, i 0 2 SEE DIST DW 33 70 L=98.5t1 �' 639 , 2 c,0° PAD 447.90N 16°29'36"E x 44J7.1 os \y `Job "0 77.42 7 F448.50 \ \ 17 0. AD 447d. O \ \ \ o N 39 40 55 E - o x 44 �2 0 � 72 � �p N 50052'25"E -� A=18047'51 " i ' i ' G 16.28 r' \ / R=272.00 / L=89.24� r ; A`1°48'38" 1 102 \'�, 25 FF 447.47 3 01 \ \ L07 "Oil T= 5.62 L=7.01 FF 447.47 \w PAD 446.87 FF 448.50 PAD 446.87 ° PAD 447.90 ' A=94°03'24" �26 Z N 16°29'36"E N 16 29 36 E 3$ > > x 447 x 34,5 R=25.00 r'o 7.43 11.98 9� ,. o o� r,1 C S. 4 4 i ' i ' L=41.04 51 �� C> 131 �` N 70°00'32"W \ \O 0 00 '�,`� / CO MON AREA r' r'a,`" 9 78 WEDGE CURB & GUTTER N 57°54'49"E ��c� a" PROP 8" VCP SEWER MAIN * , / ,i i EX TELE BOX 16.02 _ ° „ �'° i 6� -14 10 20 cS N g3 %i i i A=_Z' 1-3'22" � r'6� �� L 6'= R-182.00 "' `9 � 6 ° � i iR=207 A=24°25'08" -' 'Z L-45.02 �-� oA=14°28'23" d? �39 12 3 / A L=115.92 \`� o rn R=200.00 -4.02 MH % L=73°58'52" \8u' I �� rn s L=50.52 �0 � \ , , 7 ti ,.�` A=9°23'53" 6� r3 '� m i / 6 R=25.00 - c9 - 5� 5.2 �, L=32. L=44.61 0=8°38'36" \ ��` 4, /?,?� N C1 N I3°49 L1 6 �X'ATV L� 0 Lc v o 76gg 28 �60.54 13.47 O.27 C20 FF 449.07 R, \600 .. .r _ ° r,' PAD 448.47 3o ss. ' LOT A �� A=90 o0 oo 6 u 33°46'19"1 v EX 5" CONDUITS (27 L 0'00 9q - ---------- N - - _ = \ i �, � ��U R 40.00 ,e \\� / 26.33 ) \ �. 07 L=62.83 / A=48°35'25" �� A=25°01'09 o W 80.85 C22 V �r's `so \ ��Ln1��1�J Ln1��Ln1 �� N 90 00'00 W As/ R=70.50 / L=130.99 442,2 / 33.00 L=59.79 7 I\ �\ a - 64.85 �d 93 N 16°29'36"E GOLF COURSE EX 12' DIP WATER MAIN T=31.82141 („ �' ° A=8°48'00" o - - 7 7 O \ �� 28>- 7.42 26 L-46.08 co 3 \ c,� 36 7 N 90 00 00 W 5 .34 o g - - - - - N 41 °24'35"W o 0 0 }? °2 N 17°53'14"W ', - EX ELECTRIC WEDGE CURB & GUTTER � o o0 61 o FF 449.07 ' EX IID VA L �� 20.84 PROP 8" DIP WATER MAIN o0 - �00 16.28, PAD 448.47 �� CABINET c�i A=61 29 36 ' i I 0 R 100.00 16 // • ' SEX TELE BOX ° L=107.33 2 N 41 30'08 E 0 'b \ 00 r 73' 13, - - - - - - - - FH 8.47 �V 90°00'00"W o e ng6 6, , Tee, r , I i X B O K WALL - o `)' 3� Lp O °1(J / I, I EX TRANSFORMER 10.25' 49.64 0 6�\r' Q �cr \J61 00 ` / I E D I LI E �I 5.25 ° „ o\ : `�``` \ / N 77 39 39 W ° EX CATCH BASINS EX T B X ! EX GOLF I I o N Z ° „ N 59 42'48 E \ \ a ./ CART BARN I � 16.38 00 N 45 00 00 W 28.01 0\ \ a - - - - - - - (o oo rn Q 17 7.42 46 j`\ \ s x 4 N 77°00'17"W� g`� `. \ 50 FF 448.07 cs` , I 7 - d� 0 3 8.47 ,, � x 4�5 . 5�25 1 FF 449.07 �' I PROPOSED USE: 48 PAD 447.47 , / EX �l��i ^ II o SWIM &TENNIS oo FF 447.21 0o I'd 11 _ N PROP 8" VCP SEWER MAIN PAD 448.47 PROP 12" DIP WATER MAI E D IN o PAD 446.61 -N 61 °29'36"E Q '- - 1 o FACILITY o 0 47 cfl 5.25' r I - - - I I ° o o FF 448.07 \ Q r X V I I, ° 0 18.00 �� WEDGE CURB &GUTTER 36� o o - \ N 61 °29'36"E 61 r _ / z Z PAD 447.47 . o 18.00 a: Z EX P(Tq'i � SI �`, � - - - - 1 0 0 `� /' x40.6 '7C S9R11Jf DF3Ps1151 - - 5.25' N 59°17'08"E o r'0 i X W EFtMAU T x o 18.77 -- ;' r-- -- ---- J x 2. ��S 55.50 76.6b c,'1 ° cso \ 00�� 0 9 /r , I --- ° +2 a1 • N 61 29 36"E s O FF 448.07 cS �6 632 �� N 90 00'00"E 132.00 v� \ FD & PIV I o o° ,36�\ 18.00 0 cs PAD 447.47 EX PRIVATE S E i _ J Q r - -' - - cr - - c'' °`L9 -� I -- - - -S- -- -- �.,� �o 00, \`\ \ N 61 °29'36"E \ „ �0 ' W -.. I I /S 62.6 - ----- 'y 45 \ 18.00 N 16 29 36 E \ / m I - - -- DUI I . - 7- FF 447.97 \ 20 \ U 9 7.42 \ \ x 436.31 l I -� X WAT M TER CBS. V RIZON Co C, I I EX IID TRANSFORMER,_ - ---- 2 PAD 447.37 � s g6� �$ `L$g3 FF 448.07 26 s \`x 36. 7 V-�W�`� Q CBS, BE. moo° �0 0 °2°' N 17°53'14"W PAD 447.47 �' \ I x 443, N 28°30'24"W_ \ \ It r 24.25 0 16 'cs0 61 0 EX ELECTRICAL CABINET `\ c5 0 ��G o 00 16.28 cS o\"x44 / o- 1 Conc. 1 \ 0�= N 61 °29'36"E \ 2 EX +S� TRAP I I,;_ ` r' , > 5S \0 CBB," �--- x LL 33.24 0 2446.0 N 61o29i36� ,� E -1'1 18.00 0 (k� N 28°29'32"W 5.50 2$ \ ✓ rn° D n n D n EX TENNIS EX TEN E NNI LLI n J 44 pp R A=2°10'3 ", \ Tee / �'Ca' ��W�� W��W 2 FF 447.97 s s 1 R=528.00 1 \ in , CBS, o ' r' PAD 447.37 r'cS '\0 '\ N 77°00'17"W FF 448.07 BATTER / / ; ; ;;; , I 44 0 `� o `, �� 0000 �� L=20.05 8.47 PAD 447.47 ,; r,; I x LOB 86 x 4 .2 0. '\ 2.75 �� 0 0 n 36, 17B l''''l �1 P x 4 1 0 36 N 618 00 6,.E D \ 1-i ° r 30 r �/�%„ I I ; Conc, I # # -J rn �6� \ N 63 40 07 E ° �p0� / ; _ I M O M A,R �q A=2°10'31' �� \ cr6, 18.00 Q 3 WEDGE CURB & GUTTER DETAIL r - - - x 43 0o s R=500.00 % NTS L=18.98 l ; �' L7BS, , ` �o 12 r / ', r r r 63° 00 0�, s FF 447.08 LEGEND .. ,1'',- 00 3FF 446.48 �, � -- ---------- - ----- --- 1-+� �`. �,J PAD44462 2 \'� PL = PROPERTY LINE FF = FINISH FLOOR WM = WATER METER UNDERGROUND $EIRVICEI ALERT TV = TV BOX CALL TOLL FREE TP =TOP OF PAVEMENT EF ORE r C/L= CENTER LINE Q PP = POWER POLE o ao so so ,zo 1 -800- FH = FIRE HYDRANT 227- MH = MANHOLE ( )= EXISTING ELEVATIONS (IN 2600 R/W= RIGHT OF WAY NC FEET) W = WATER LINE ' 1 INCH = 40 FT. 2 WORKINO DAY$ BEFORE] YOU DId WV = WATER VALVE �1 1 /2" ROADBED WIDTH = 18.5' P.C.CONC. 560-C-3250 SEC 201-1.1.2 SSPWC 3 /8"R C/L �, NOTE: WORK CONTAINED WITHIN THESE PLANS SHALL NOT COMMENCE UNTIL AN ENCROACHMENT PERMIT AND/OR A GRADING PERMIT HAS BEEN ISSUED. UNDERGROUND UTILITIES ALL UNDERGROUND UTILITIES OR STRUCTURES REPORTED BY THE OWNER OR OTHERS AND THOSE SHOWN ON THE RECORDS EXAMINED ARE INDICATED WITH THEIR APPROXIMATE LOCATION AND EXTENT. THE OWNER, BY ACCEPTING THESE PLANS OR PROCEEDING WITH IMPROVEMENTS PURSUANT THERETO, AGREES TO ASSUME LIABILITY AND TO HOLD UNDERSIGNED HARMLESS FOR ANY DAMAGES RESULTING FROM EXISTENCE OF UNDERGROUND UTILITIES OR STRUCTURES NOT REPORTED TO THE UNDERSIGNED, NOT INDICATED OR SHOWN ON THE RECORDS EXAMINED. THE CONTRACTOR IS REQUIRED TO TAKE DUE PRECAUTIONARY MEASURES TO PROTECT THE UTILITIES OR STRUCTURES SHOWN AND ANY OTHER UTILITIES OR STRUCTURES FOUND AT THE SITE. IT SHALL BE THE CONTRACTOR'S RESPONSIBILITY TO NOTIFY THE OWNERS OF THE UTILITIES OR STRUCTURES CONCERNED BEFORE STARTING WORK. PRIVATE ENGINEERING NOTE ALL UNDERGROUND UTILITIES OR STRUCTURES REPORTED BY THE ONER OR OTHERS AND THOSE SHO��IyyN ON THE RECO DS EXA 1 ED ARE INDICATED ITH THEIR APPROXI ATE LOCATION ANND EXTEN, THE 0 NEE, BY ACCEPTING THESE PLANS OR PROCEEDINt XVITH IMPROVEf�NTS PURSUANT THERETO AG EES TO ASSU E LIABILITY DAMAGES RESULTING FRO DEHARMLEESOFOR ANY UNDERGROUND UTILITIES OR STRUCTURES NOT REPORTED TO THE UNDERSIGNED, OT INDICATED OR SHOWN ON THE RECORDS EXAMINED, THE CONTRA TOR IS REQUIRED TO TAKE DUE PRECAUTIONARY MEASURES TO PROTECT THE UTILITIES OR STRUCTURES SHOWN AND ANY OTHER UTILITIES OR STRUCTURES FOUND AT THE SITE. IT SHALL BE THE CONTRACTOR'S RESPONSIBILITY TO STORUCTURESO ONCERNEDTBEFORE I STARTING WORK. THE PRIVATE ENGINEER SIGNING THESE PLANS IS RESPONSIBLE FOR ASSURING THE ACCURACY AND ACCEPTABILITY OF THE DESIGN HEREON. IN THE EVENT OF DISCREPANCIES ARISING AFTER COUNTY APPROVAL OR DURING CONSTRUCTION THE PRIVATE ENGINEER SHALL BE RESPONSIBLE FOR THE DETERMINING AN ACCEPTABLE SOLUTION AND REVISING THE PLANS FOR APPROVAL BY THE COUNTY, MARK BY DA ENGINEER zoo LINE DATA COURSE BEARING LENGTH L1 N 00°00'00"E 10.29 L2 N 00°00'00"E 16.89 L3 N 00°00'00"W 18.00 L4 N 14°02'02"W 18.00 SEAL - CITY CURVE DATA COURSE DELTA RADIUS LENGTH TANGENT C1 28°30'24" 214.00 106.47 54.36 C2 2'10'31" 514.00 19.51 9.76 C20 28°30'24" 514.00 19.51 9.76 C21 90°00'00" 54.00 84.82 54.00 C22 61 °29'36" 114.00 122.35 67.81 APPROVED BY THE CITY OF LA QUINTA TIMOTHY R. JONAOOON, P.D. ROE NO. 45843 PUBLIC WORKO DIRECTOR/ CITY ENGINEER REVISIONS APPR DATE EXP. DATE 12/31/14 DATE: �� 6 APPLICANT: T.D. DESERT DEVELOPMENT 81-570 CARBONERAS LA QUINTA, CA 92253 PHONE:(760) 777-1776 OWNER: ENGINEER: CORAL OPTION 1 WATSON ENGINEERING 81-570 CARBONERAS 50-200 MONROE STREET LA QUINTA, CA 92253 INDIO, CA 92201 PHONE:(760) 777-1776 PHONE:(760) 275-1553 SEAL - ENGINEER �n� n j� (� QRpFESS/p�q LV u SOH E�l�(�� NEERM 0 0�0 W , IL ENGINEERING • LAND PLANNING v O G) m F50-200 MONROE STREET � 2 Z INDIO, CA 92201 PH: (760) 275-1553 No.26662 m EXP.3-31-16 c1'�y CIVIC- PREPARED BY: LLOYD W. WAT$ON R.C.E. NO. 26662 TF OF CA0F� DATE: MARK I BY I DATE REVISIONS APPRI DATE ENGINEER BENdHMARK: IN THE CITY OF LA QUINTA, CALIFORNIA SHEET NO: TENTATIVE TRACT MAP NO. 36524 THE VILLAGE ANDALUSIA AT CORAL MOUNTAIN 2 MAP SHEET SPECIFIC PLAN 2003-067 AMENDED NO.2 IN THE NW, NE & SE 1/4 OF SECTION 27, T.6.S., R.7.E., S.B.M. OF 4 SHTS. OdALE: FOR: OdALE AO OF[OWN T.D. DEp1ERT DEVELOPMENT W.O. DATE: 379 SEE SHEEV 2 SEE SHEE7 2 ��`� �-� S. I CO W Q 7.42 4b 6� \ \ c9cS X 4 �R(0 50 rn FF 448.07 .� cs , ► ` ` \� ' I 5�25' w o18 8.47 FF 9. 7 `` .x 45 / - I PROPOSED USE: 4$ PAD 447.47 \\, PAD 8. 7 ¢B�' �° EX C �C'+I ^ �� o SWIM & TENNIS o FF 447.21 o M� ` o ° „ 2. E� D IN I o PAD 446.61 0 I N 61 29 36 E p X V Z'Qt i - I �- - o FACILITY o 11, 0 47 o 5.25' 18.00 `9 '\ '�° '\ FF 448.07 ----- ; /;1�' l I I CBS, I z \ z PAD 447.47 - N 61 °29'36"E �6'\ 2 CD 18.00 \• EX SI - - - - 7 '7CS�17RNfflRA ,,•, �_ , I X�440,6 x N 59°17'08"E4476 o 0' O X E U OXE LE 18 77 YLL x --------- - J 8 55.50 T 76.50 1 \ \ \�Op 9 cs cs INI z r - r CBS_ .2 $15 N 61 °29'36"E �cS` ' o O� ' FF 448.07 ' I FD & PIV I o N 90°00'00"E 132.00 vo° 36 \ �9. 18.00 o cs PAD 447.47 1 X RI A 'i� - 9 x 436,31 I I ' X WAT M TER DUI / I OBS, I I vIf c OBS, It Tee ;l' / 14 9- J x 44 LN Be l x 436. "%"l EX PRO SHOP i 7 ' / /i; ; Iill Conc. It „ It --- ' LECT2I I OBS. , If ,I MID -SECTION LINE %"'' / EX ETER - -- OF SECTION 27 �- ,,,, - fill ,,,, , /If I CD R o0 0, `6' N 61 °29'36"E PROP 12' DIP \ 0 18.00 N 16°29'36"E 62.60 137.07 45 WATER MAIN \ � 3 7.42 � \ � N 90°00'00"W 1` ' .67 FF 447.97 \ �, 2� a� a 3 10 6 \ RIZON Co C, I I EX IID TRANSFORMER , _ - - -- 2 PAD 447.37 1 2 9 2 \ x 36.7 OBS. V ) ° s 36 FF 448.07 0A \ \ OBS, � \� r'Cp° N 28 30'24"W � U' 9 x 443, r I r o 24.25 0 '\0 cso 6A� N 17°53'14"W PAD 447.47 c''� \ x 4 4 rr 1 o I EX ELECTRICAL CABINETS-: Conc, s N 61 °29'36"E \0 8 25 e��, \� \ 5p1�400 ' 16.28 \�� g �� \ EX R S� TRAP °LI I - �, 33.24 > \ p 2 \ p6 cr 446.0 ---� IE A C sue, �SC� g36� N 61 °29'36"E \ -,-Q \0°2g3 \\ N ; ,„18.00 1J , ° „ ,a: � ,\ � ��` N 28 29 32 W IJ L� `(0 \` p 5.50 EXT NNIJ EX TENNIS E N N I s 2 ll� w 2 44 s �soo ,�e� �0=2°10'31FF 447.97° 1 . , R=528.00 N 77 00'1, \\ -PAD 447.37 `Jcs. 101 '\�` FF 448.07 \ x x 4 ,� o '�pp�0 2.75 �� L=20.05 8.47 PAD 447.47 I x 4 1 0 ��, g36, N 61 °29'36"E �$�p WEDGE CURB & GUTTERZa z p� ` 18.00 N 63°40'07"E O M R # A,6' o A=2°10'31" ��o�, 18.00 x 43 0o s R=500.00 is \ °�Op1 \ O 12 \ \435, Bs, -------- 43 N63o �� Op o FF 447.08 - \ - -- -- ---- ---- --- -� r'oo FF 447.22 �o o s O 4�, FF 446.48 -- ---L PAD 446.62 0 0 O cs` c5` 3° �p , ° „ - I - \ \ N 18 40'07"E .� MID -SECTION LINE cs, N 63 40 07 E c� 0 6, ° ° 32.25 �'� \k6, �15 N 63 .0'07"E 7.42 � o ' - - _- 18.00 so OF SECTION 27 Conc, I „� -- - --- - --- ---- --- - -- -- - ` � - - - „ I I x 4371 4 sue, 63° �015 /` ,' / / EX6 f A IN I I I I x 9 x N �� I- N 26°19'53"W N Ab 007 EF\ \ 0 3°D�001 ° „ 13 \ ti / 1 N p0 FF 447.08 26 ` I, x 435, 7; ' " ' l - I I I' o 21 9 , 5.50 0® o 5p. N 1 16 283 W PAD 446.48 r'6 ` ``` ---� x 4377 1 2 I c Z 42 s , L, I co 1'.0 FF 447.22 �� ' ' I I I i I i w a PAD 446.62 is s 1 61', x 4 ,,,, x 443, EX TENNIS I ;i T S EXTENNIS o N 11<k s� O \� > p 11 GPI cS O ° DA \ \ Tee I ►, I o o \ o N O \ ' t I fit I X 37 '� I I, , X 7 0 °p,Op �� a �it z ' o N 63°40'07E P� 14 18.00 N 74 49'46"W FF 447.08 \ \ 8.47 PAD 446 48 PLa�(�1�p10�(�1C�AREA V0 UR I , , I , WEDGE CURB & GUTTER S PROP 8" VCP SEWER MAIN Z \` \ o ` i I x 437.3 ;ads, , ,p1" \s Q� \ o B , ` \ o , jvS, l I Conc, I I N 90°00'00"W ; 63° t� e �o a \-'rn 16-.0-0OBS 0208D N 74°40 s9w'46"W _p100 \ \ p0 E 50 �\\ x 4 F 446.76 8.47 x 43' OBS. PAD 446.16 18.00 IN OBS. - -- I oB° 1BS, 5 FF 446.08 PAD x rN 41 Conc. ` ` N 63°40'07"E�i"� a \ ° I OBS. I I x 445. 40 7.00 0o pp �o J►, 18.00 N 18 0'07"E �O x 4 x 38.0 _ r � ' ; , ; � - \ � FF 446.76 1a93 css � \ s \ g3 7.42 4' - - PAD 446.16 s 's & \ 1$' 93 \ `, ` `�`, \ t441,3 ; I \ I x 441, 7 I \ # I N 18°40'07„E 3a933 �p01 0 2 �� so ° 001 2$ \\ /\ 16 \ ; I 49 0 7.42 63 � N 15°42'43"W x 37. 7 I I 0, N 0 FF 446.08 �` C� \ I i I EXT NNIS EX NNIS EX NNI I COMMON AREA �° 12p/ N 6 ' 00 7 E �� 0 2 ` , , EX 8" VCP SEWER MAIN � o ° ., , 50 • 16.28 PAD 445.48 SEE DIST DWG 33370 I J L- # -� I �c9 1,,� s 44 \ 0 _ f I I 1 0 �` �� v � 1 0 � 1 0 6 EX R I 1 _ - _0 OBS, I N a; FF 446.76 �, �_, \ T �o 0 , 1 rn , E WATER V LT I I BS, ` / AD 446.16cr 'O cs ° 0\ O ,, # OBS, P19?� jo 4 \ �rn Ng3 ' I rn , 1 cs 1 F �- - -E -- I I v "� \ 63°�0 N 63040'07"E XI R --- QBS. y�� \ ( I �; 'u� 69 18.00 5.98 o N74°49'46"W 17 `.`;�, \ x;"� \ �✓' a �/ I I I -- �11 „� 63 �, \ _ 1 ,\g 8.47 FF 446.08 p \ 1 -- OBS, I . 5 \ - - - - TJ �r \ - ----------- - i ! ---- - ------ ----- °NIS \ _ \ PROP 8" VCP SEWER MAIN PAD 445.48 N\jc .`.` t----- , W I N 90°00 0"W 256.42 --- - --- E 63 N 26 19 53 W WEDGE CURB & GUTTER N 79°41,30 50.50 Z w N 5.00 I E 0 'o N 63°40'07" 4 E 63. 76 fi. I W` ER M N OBS, I _ 52 5 Q° 18.00 o \ I L N 90°00'00"W 200.86 - Z �, o, N PROP 12" DIP WATER MAI �,, I I . I MOM I I II �Ij�r - � � N $1�13,5 T �, .��,\I�� L1 AND IJ �Ln1lJ �� I I U 63.75 82.00 55.11 - - o z �`' N 79°41'30"E "' 'CID °215 I I -I- x 44�2 o 5.00---_4N 7g°32,52 0o N 6$33 �1 1$ -�} O�� \ `"�f3S;�� 1J�1�LI�1IJCl1�Ln1 ,� I IE N o 3$ �'23' t/ N 63°40'07"E FF444.75 01 `, 5.25 FF 443.60 w A=106°01'24" / 64' 79 PAD 444.15 cs cr 3° o �5_2_6 525 FF44456 18.00 � °'\ PAD 443.00 L=222.05 6.18 ° „sh. ©� ° :) I .4 4 17 PAD 443.96 A=26 28 08�* rn o ° 37 R=60.00 N 63°40'07"E ; 4 1 I EX IID VAULT I �` 33 0 I N 55� 42 0 V1A FF 443.60 Z _ ° L=27.7 29.31 i ° ' \ x 441.4 10.75 I PAD 443.00 A= 06 01 24 N 18 40'07"E rn n I w 000 o FF 442.75 w cs ' CD 00 14.89 x 44 R ° 134.00 C3 6.18 0 o o AD 44 .15 0 35 � c4 0 0 ` IZON VAULT N 32 0 0 0 P L=247.96 IU ° x 4 I ' o w ,� T=177.90 2 x 4{115 r ° 0 34 FF 443.60 i� °' �` OBS. II FF 442.75 0 � ° � / 22.67 N 85 01 48'E \ \ + o FF 442.75 w PAD 443.00 wo N 84 0932E 10 25� o / U ° 41.78 19 %1 FF 444.75 PAD 442.15 z o PAD 442.15 Z 16.05 / 106 01 24 tJo x 440, 4 ' \ z N 90 00 00 E 0 E R=46.00 c,0 0 \ -- 1 fl 75 n �� ' w N 7� I Al L=85.1 I I I � 5.50' I� � 0 41 ?� N 31 11'38 E - -- --- � PAD 444.15 2 SEE SHEE7 4 INE '�' mr, LEGEND PL = PROPERTY LINE FF = FINISH FLOOR WM = WATER METER TV = TV BOX TP = TOP OF PAVEMENT C/L= CENTER LINE PP = POWER POLE 0 40 60 80 120 FH = FIRE HYDRANT MH = MANHOLE ( )= EXISTING ELEVATIONS R/W= RIGHT OF WAY : FEET) W = WATER LINE ' 1 INCH = 40 FT. WV = WATER VALVE NOTE: WORK CONTAINED WITHIN THESE PLANS SHALL NOT COMMENCE UNTIL AN ENCROACHMENT PERMIT AND/OR A GRADING PERMIT HAS BEEN ISSUED, UNDERGROUND UTILITIES ALL UNDERGROUND UTILITIES OR STRUCTURES REPORTED BY THE OWNER OR OTHERS AND THOSE SHOWN ON THE RECORDS EXAMINED ARE INDICATED WITH THEIR APPROXIMATE LOCATION AND EXTENT, THE OWNER, BY ACCEPTING THESE PLANS OR PROCEEDING WITH IMPROVEMENTS PURSUANT THERETO, AGREES TO ASSUME LIABILITY AND TO HOLD UNDERSIGNED HARMLESS FOR ANY DAMAGES RESULTING FROM EXISTENCE OF UNDERGROUND UTILITIES OR STRUCTURES NOT REPORTED TO THE UNDERSIGNED, NOT INDICATED OR SHOWN ON THE RECORDS EXAMINED. THE CONTRACTOR IS REQUIRED TO TAKE DUE PRECAUTIONARY MEASURES TO PROTECT THE UTILITIES OR STRUCTURES SHOWN AND ANY OTHER UTILITIES OR STRUCTURES FOUND AT THE SITE. IT SHALL BE THE CONTRACTOR'S RESPONSIBILITY TO NOTIFY THE OWNERS OF THE UTILITIES OR STRUCTURES CONCERNED BEFORE STARTING WORK. PRIVATE ENGINEERING NOTE ALL UNDERGROU D UTILITIES OR STRUCTURES REPORTED BY THE OI�NER OR OTHERS AND THOSE SHO��IyyN ON THE RECOKKDS EXAMINED ARE IIDICATED ITH THEIR APPROXIMATE LOCATION A EXTENT, THE 0 NEE, BY ACCEPTING THESE PLANS OR PROCEEDINt XVITH IMPROVEf�NTS PURSUANT THERETO AG EES TO AS E LIABILITY DAMAGES RESULTING FRO6DEXISTENCESOFOR ANY UNDERGROUND UTILITIES OR STRUCTURES NOT REPORTED TO THE UNDERSIGNED, OT INDICATED OR SHOWN ON THE RECORDS EXAMINED, THE CONTRA TOR IS REQUIRED TO TAKE DUE PRECAUTIONARY MEASURES TO PROTECT THE UTILITIES OR STRUCTURES SHOWN AND ANY OTHER UTILITIES OR STRUCTURES FOUND AT THE SITE. IT SHALL BE THE CONTRACTOR'S RESPONSIBILITY TO STTRUCTURESO ONCERNEDTBEFORE I STARTING WORK. THE PRIVATE ENGINEER SIGNING THESE PLANS IS RESPONSIBLE FOR ASSURING THE ACCURACY AND ACCEPTABILITY OF THE DESIGN HEREON. IN THE EVENT OF DISCREPANCIES ARISING AFTER COUNTY APPROVAL OR DURING CONSTRUCTION THE PRIVATE ENGINEER SHALL BE RESPONSIBLE FOR THE DETERMINING AN ACCEPTABLE SOLUTION AND REVISING THE PLANS FOR APPROVAL BY THE COUNTY, MARK BY DA ENGINEER 200 CURVE DATA COURSE DELTA RADIUS LENGTH TANGENT C2 2'10'31" 514.00 19.51 9.76 C3 86°26'32" 8.00 12.07 7.52 C4 8°39'56" 8.00 1.21 0.61 C5 52°45'55" 1 46.00 1 42.36 1 22.82 C15 81 °07'04" 1 60.00 84.95 1 51.35 C16 69°14'22" 1 120.00 145.01 1 82.84 SEAL - CITY I APPROVED BY THE CITY OF LA QUINTA TIMOTHY R. JONAOOON, P.D. ROE NO. 45843 PUBLIC WORKO DIRECTOR/ CITY DNOINEER REVISIONS APPR DATE EXP. DATE 12/31/14 DATE: OWNER: CORAL OPTION 1 81-570 CARBONERAS LA QUINTA, CA 92253 PHONE:(760) 777-1776 ENGINEER: APPLICANT: WATSON ENGINEERING T.D. DESERT DEVELOPMENT 50-200 MONROE STREET 81-570 CARBONERAS INDIO, CA 92201 LA QUINTA, CA 92253 PHONE:(760) 275-1553 PHONE:(760) 777-1776 SEAL - ENGINEER �\n� n j� (� (�� LV u SOH E�l�J�mgm QRDVESS/p�q W �_q 0�0 t<`2 CIVIL ENGINEERING • LAND PLANNING F50-200 MONROE STREET v O M � 2 Z INDIO, CA 92201 PH: (760) 275-1553 No.26662 EXP.3-31-16 spy CIVIL TF � PREPARED BY: LLOYD W. WATSON R.C.E. NO. 26662 OF CAL DATE: MARK I BY I DATE REVISIONS APPRI DATE ENOINEER BEIYdHMARK: IN THE CITY OF LA QUINTA, CALIFORNIA SHEET NO: TENTATIVE TRACT MAP NO. 36524 THE VILLAGE ANDALUSIA AT CORAL MOUNTAIN 3 MAP SHEET SPECIFIC PLAN 2003-067 AMENDED NO.2 IN THE NW, NE & SE 1/4 OF SECTION 27, T.6.S., R.7.E., S.B.M. OF 4 SHTS. �dALE: FOR: W.O.DATE: OdALE A0 OF[OWN T.D. DE�IERT DEVELOPMENT 380 oTort7oT Tr FF 446.08 5 \ - - - -- . ° p,p0�"� ��= 0 1 �\ x 443.5 PAD 445.48 pg 5� - - - - - -- N 90 00 00 W 256.42 --- - --- 127 •p0 63 N 26°19'53"W vv-N 1 ------------ / 79 T 50• Z w 5.00 � ° � „ "1 / °gyp \ \ BS' I ❑ - _ o N 63 40 07 E Lp N63 4,E 63.52 T 76.5() P ° 18.00 \,-- r. ------ I 135' 5.25cs�✓a OBS. I !!I� l N g1 cr ��E� I I ° :_, ° Z x 44 ��,,o I N 90 00 00 W 200.86 , Z \ I 3.75 82.00 55. o TN`' N 79°41'30"E o"' �o 02556 - - p -' �,I- l 4�� , x 44� 'o 5.00 41 N 7g°32,52 oo N6S33�1 18 cq uL �' - I I i,w w 3 23 o FF 444.75 p� �u \ �L,��J�J�JIIl�� I n) o 3$ 64 7g \ N 63 4007 E �Q cr °p0 x 4 8,3 D 0=106°01'24" 18.00 PAD 444.15 \ II \ I. `II 0 , 0 5.25' FF 444.56 \ ,Y/ \ 4 � T 4 .4 �I= PAD44436 0 3 29•95' PAD 443.96 : ;, L=222.05 / 6.1 0=26°28'08" '\`r N gyp. 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N 55°29'29"W _x w - N 10'18'30"W 25 13.75 18.00 G�� N 86°18'17"W C,� ,�p'1 5 10.82J Q 0 I I ❑ �� 19.42 N o 13 C9 57.93 N 26° 19'53"W N 90°00'00"W o ❑ 18.00 27 p0_ 42 / 3 - C10 x 4 -),1 2 32.63 x 4 o L o v 27 116.$ 3 9.6 N 41 30 08 E 'o �- f _ �.C� / N 35°12'50"W 6' N6 \ N 72 00 00 W �, 4 � / � ° �L 18.24 8.47 0 of T EX IRR BOX w _ - - 18.00 c9 J o Q - 97.50 __ _ 59.77 ,�, g6 I, o I` ,, o G13 c� _ N 19 2T53"W 1b. 00 �' 27 00 G o - _ 1.38 N 19°27'53" 18°0 �8 33 o o r� r 66.15 m - g5.50 Z g°41'30' E 29.41; 0 - N 09°19'59"W N 31 °11'38"E N 7 r'ri 6.0 A=28 18 30 w - cr r 7 - - - - o 0 18.00 8.47 46.50 �' z 2.-0-1 r R 59 29 6' L - I 1 cTl m co o o N 19027'53"W 6' (2) `` x I _ - 53.50 0 1-3�.00 PROP 8" VCP SEWER MAIN o o ❑ r� 5.25' 6 22.28 \ j 41.3 � - - ` 2 �. 20.75 _ ❑ 10�. N 79°41'30"E 20 SEX BRAIN INLET 11.2 18'30" =13 1.18 _ 15 25 ° „ 9°41'30"E -� Z 22 26.34 Z FF 445.25 3_ 10 _ - N 31 11 38 E N ? o N 72°00'00"W / o �-66.21 T=33.7 - - n P o Z 8.47 49.64 r ) o 23 o FF 444.75 �_ o PAD 444.85 MID -SECTION LINE 49•37 / o o L6 �, WEDGE CURB & GUTTER o 0 o N 89 6.28 � w PAD 444.15 w 75 C OF SECTION 27 °' o r - - 6.28 - 0 21 10 w / � �'� �p �. o � � C� � 10.25 Y w FF 444.51 10 75' wo -- o _ 27 - ❑ PAD 443.91 = z FF 445.25 ' STORM DRAIN / 18•g0 ^ R28'1 00 w 17.6$ g'32 5.25 25 PAD 444.85 5.2 x 442, EASEMENT 19.86 N' 31 °11'38"E V419°41'30' E �.:" FF 444.5126 x 3.1 o c9 L=72.87 C18 �j 8.47 49.64 �,, -� Z PAD 443.91 ? N 55°18'30"W N a, o w 10 C Z N 89°6 289, W co � Lo 26 10 75' o 7.42 5.25' 5� �ROP 24" HDPE / \ c" o o �' FF 443.75 0 0 24o , - 1'6? TORM DRAIN �/ P w 10U_. PAD 443.15 0 5 25, FF 444.51 L07 o 7 S /� N 59°30'08"E ' o co Cr wo ° 5.25, PAD 443.91 W 0 82.00 8.47 R o ^' - 28 N 55 18 30 W J N 18°00'00"E \� 31 �72°g , w mco _ FF 443.75 7.42 00 211.38 / FF 443.75 � 49 6 00"(N Z c� 5� PAD 443.15 ? 5 2� Z � rn 91 61 0„E 416.41 PAD 443.15 // 4 0 0 27 413 l 10.25, S�� oo 5 FF 443.75 n, g3.5 (� 79 -- / o ° w PAD 443.15 _1 rn N 61 22 49 W - o c,, 76.50 �4 0 l ,y16.28 Z' Q 5_-- 1. / N N 27°00'00" VV . 4 / o 7.42 w w co, 2 / ^ N Cp / , ,' _ FF 443.75 S2S, l FF 29.75 S\��o ' o PAD 443.15 �' PAD 443.15 Qj 76 84 �B *-_,, �� 433 &)S �EX 4" GAS LINE �� °� - -�-- co To-)l�4 / coN lam' it �- ^ / / _i 16. 36 x 445, / �S / '476 EX ELEC VAULT /l l N72°Og00 vv 3396 5115 // x c PLANNI AREA V 89 D r / x 4477 l �� •'1 / GOLFCOURSE l h 7,8 �' x 431,4 PROP 24" HDPE STORM DRAIN \ • �J! / 70Scured 4r , 'rWay x 84 ' I U. LAKE x 4257 _ LINE DATA COURSE BEARING LENGTH L5 N 10°18'30"W 18.00 L6 N 79°41'30"E 10.00 L7 N 79°41'30"E 9.92 L8 N 10°18'30"W 19.86 CURVE DATA COURSE DELTA RADIUS LENGTH TANGENT C3 86°26'32" 8.00 12.07 7.52 C4 8°39'56" 8.00 1.21 0.61 C5 52°45'55" 46.00 42.36 22.82 C6 C7 C8 59°58'23" 10.00 10.47 5.77 C9 54'11'49" 8.00 7.57 4.09 C10 15'17'16" 60.00 16.01 8.05 C11 53'15'29" 46.00 42.76 23.06 C12 25°52'51" 78.00 35.23 17.92 C13 19°03'06" 78.00 25.94 13.09 C14 6°49'45" 78.00 9.30 4.65 C15 C16 69°14'22" 120.00 145.01 82.84 C17 28°18'30" 36.00 17.79 9.08 C18 28'18'30" 20.00 9.88 5.04 n-- , VIPs. , ,\ 43p�Ln1�� LnI�,�Lnl yj aar COURSE C �B$ x 4 , , , , --- a Nv gzMu x 431.2 - (S9 - , I , 1 I x 434.3 --- ---- --- --- 24, 9 „ , LEGEND x PL = PROPERTY LINE OWNER: FF = FINISH FLOOR WM = WATER METER CORAL OPTION 1 TV = TV BOX O UNDERGROUND SERVICE ALERT LA QUINTA, CAN TP =TOP OF PAVEMENT 92253 CALL TOLL FREE C/L= CENTER LINE PHONE:(760) 777-1776 ORE rOL PP =POWER POLE 0 40 60 80 120 200 Q U � -800- FH = FIRE HYDRANT 227- MH=MANHOLE ENGINEER: APPLICANT: ( )= EXISTING ELEVATIONS WATSON ENGINEERING T.D. DESERT DEVELOPMENT 2600 W = RIGHT WATER LINE WAY 1 INC(IN FEET)H = 40 FT. 50-200 MONROE STREET 81-570 CARBONERAS ' INDIO, CA 92201 LA QUINTA, CA 92253 MARK BY DATE APPR DATE 2 WORKINd DAYS BEFORE YOU DId WV =WATER VALVE PHONE:(760) 275-1553 PHONE:(760) 777-1776 ENGINEER REVISIONS NOTE: PRIVATE ENGINEERING NOTE ,SEAL - CITY APPROVED BY THE CITY OF LA QUINTA BENdHMARK: IN THE CITY OF LA QUINTA, CALIFORNIA WORK CONTAINED WITHIN THESE PLANS UNDERGROUND UTILITIES ALL UNDERGROUND UTILITIES OR STRUCTURES SEAL - ENGINEER SHEET N0: SHALL NOT COMMENCE UNTIL AN ALL UNDERGROUND UTILITIES OR STRUCTURES REPORTED BY THE REPORTED BY THE 0 NER OR ETHERS AND THOSE ENCROACHMENT PERMIT AND/OR A SHON ON THE RECO DS EXAMINED ARE R O �n�j n (� 0 nO TENTATIVE TRACT MAP NO. 36524 OWNER OR OTHERS AND THOSE SHOWN ON THE RECORDS EXAMINED I DI ATED ITH THEIR APPROXIMATE LOCATION pFESS/ IJJ W S N M 1 GRADING PERMIT HAS BEEN ISSUED, ARE INDICATED WITH THEIR APPROXIMATE LOCATION AND EXTENT, A�D EXTEN THE O�IyN R BY ACCEPTING THESE �O P \N �1/ �q� THE VILLAGE THE OWNER, BY ACCEPTING THESE PLANS OR PROCEEDING WITH PLANS OR PROCEEDING �ylfH IMPROVEMENTS THE PRIVATE ENGINEER SIGNING THESE IMPROVEMENTS PURSUANT THERETO, AGREES TO ASSUME LIABILITY PURSUANT THERETO AGREES TO ASSUME LIABILITY �Qpis F� CIVIL ENGINEERING • LAND PLANNING ANDALUSIA AT CORAL MOUNTAIN PLANS IS RESPONSIBLE FOR ASSURING THE AND TO HOLD UNDERSIGNED HARMLESS FOR ANY DAMAGES ANP TO HOLD UINDE�SIGNED HARMLESS FOR ANY O O G) 50-200 WNROE STREET DNDER R UND UTILITIES FROM EXISTENCE OF � v MAP SHEET ACCURACY AND ACCEPTABILITY OF THE RESULTING FROM EXISTENCE OF UNDERGROUND UTILITIES OR UNDERGROUND UTILITIES OR STRUCTURES NOT � � 2 m INDIO, CA 92201 STRUCTURES NOT REPORTED TO THE UNDERSIGNED, NOT INDICATED REPORTED TO THE UNDERSIGNED, OT INDICATED PH: (760) 275-1553 DESIGN HEREON. IN THE EVENT OF OR SHOWN ON THE RECORDS EXAMINED. THE CONTRACTOR IS OR SHO N ON THE RECORDS EXAMINED. THE w No.26662 m DISCREPANCIES ARISING AFTER COUNTY � SPECIFIC PLAN 2003-067 REQUIRED TO TAKE DUE PRECAUTIONARY MEASURES TO PROTECT THE CONTRA TOR IS R QUIRED TO TAKE DUE EXP. •� APPROVAL OR DURING CONSTRUCTION THE UTILITIES OR STRUCTURES SHOWN AND ANY OTHER UTILITIES OR PRECAUTIONARY EASURES TO PROTECT THE TIMOTHY R. JONAOOON, P.D. ROE NO. 45843 AMENDED NO.2 PRIVATE ENGINEER SHALL BE RESPONSIBLE STRUCTURES FOUND AT THE SITE. IT SHALL BE THE CONTRACTOR'S UTILITIES OR STRUCTURES SHOWN AND ANY OTHER PUBLIC WORKS DIRECTOR/ CITY ENGINEER s� clvl� �P UTILITIES OR STRUCTURES FOUND AT THE SITE. IT �\ PREPARED BY: LLOYD W. WATSON R.C.E. NO. 26662 IN THE NW, NE & SE 1/4 OF SECTION 27, T.6.S., R.7.E., S.B.M. OF 4 SHTS. FOR THE DETERMINING AN ACCEPTABLE RESPONSIBILITY TO NOTIFY THE OWNERS OF THE UTILITIES OR SHALL BE THE CONTRACTOR'S RESPONSIBILITY TO MARK BY DATE; APPR DATE 9TF C1< OdALE SOLUTION AND REVISING THE PLANS FOR STRUCTURES CONCERNED BEFORE STARTING WORK. NOTIFY THE 0 NERS OF THE UTILITIES OR REVISIONS EXP. DATE 12/31/14 DATE:CF CAUIF FOR: W.O. DATE: APPROVAL BY THE COUNTY, STRUCTURES ONCERNED BEFORE STARTING WORK. ENGINEER DATE: OdALE Ao OHOWN T.D. DEOERT DEVELOPMENT 381 382 ATTACHMENT 4 PLANNING COMMISSION MINUTES TUESDAY, JANUARY 13, 2015 CALL TO ORDER A regular meeting of the La Quinta Planning Commission was called to order at 7:03 p.m. by Chairperson Wright. PRESENT: Commissioners Bettencourt, Blum, Fitzpatrick, and Chairperson Wright ABSENT: Vice Chair Wilkinson STAFF PRESENT: Community Development Director Les Johnson, Principal Engineer Bryan McKinney, Consultant Principal Planner Nicole Criste, Associate Planner Jay Wuu, and Executive Assistant Monika Radeva Commissioner Blum led the Commission in the Pledge of Allegiance. PUBLIC COMMENT - None CONFIRMATION OF AGENDA - Confirmed APPROVAL OF MINUTES Motion - A motion was made and seconded by Commissioners Blum/Fitzpatrick to approve the Planning Commission Minutes of December 9, 2014, as submitted. AYES: Commissioners Bettencourt, Blum, Fitzpatrick, and Chairperson Wright. NOES: None. ABSENT: Vice Chair Wilkinson. ABSTAIN: None. PUBLIC HEARINGS 1 . Site Development Permit 2013-928 and Tentative Tract Map 36524 submitted by Coral Option I, LLC. for the consideration of architectural and landscaping plans for 48 new clustered single-family homes on 15.8 acres within Andalusia. Project: The Village at Andalusia at Coral Mountain. CEQA: previously analyzed under Environmental Assessment 2003-483; no further analysis is required. Location: southeast corner of Marbella Court and Andalusia, within the existing PLANNING COMMISSION MINUTES JANUARY 13, 2015 383 Andalusia at Coral Mountain located at the southwest corner of Madison Street and Avenue 58. Consultant Principal Planner Nicole Criste presented the information contained in the staff report, a copy of which is on file in the Community Development Department. Chairperson Wright declared the PUBLIC HEARING OPEN at 7:20 p.m. Public Speaker: Mr. Nolan Sparks, Construction Manager with T.D. Desert Development, L.P., Palm Desert, CA - introduced himself, gave a brief presentation of the project and answered the Commission's questions with regards to rear property walls, pedestrian access to the Clubhouse, and estimated sales price of the homes. Public Speaker: Mr. Phil Pekarek, Project Architect and President with Pekarek- Crandell, Inc., San Juan Capistrano, CA - introduced himself and answered the Commission's questions. Chairperson Wright declared the PUBLIC HEARING CLOSED at 7:30 p.m. Motion - A motion was made and seconded by Commissioners Bettencourt/Fitzpatrick to adopt Resolution 2015-001 recommending to the City Council approval of Site Development Permit 2013-928 for The Village at Andalusia, as submitted with staff's recommendations. AYES: Commissioners Bettencourt, Blum, Fitzpatrick, and Chairperson Wright. NOES: None. ABSENT: Vice Chair Wilkinson. ABSTAIN: None. Motion - A motion was made and seconded by Commissioners Fitzpatrick/Bettencourt to adopt Resolution 2015-002 recommending to the City Council approval of Tentative Tract Map 36524, as submitted with staff's recommendations. AYES: Commissioners Bettencourt, Blum, Fitzpatrick, and Chairperson Wright. NOES: None. ABSENT: Vice Chair Wilkinson. ABSTAIN: None. 2. Site Development Permit 2014-941 submitted by T.D. Desert Development LP for the consideration of architectural and landscaping plans for a 6,853 square -foot new spa facility within the Clubhouse complex at Andalusia. Project: Spa Building at Andalusia at Coral Mountain. CEQA: previously analyzed under Environmental Assessment 2003-483; no further analysis is required. Location: Marbella Court within the existing Andalusia at Coral Mountain located at the southeast corner of Madison Street and Avenue 58. PLANNING COMMISSION MINUTES 2 JANUARY 13, 2015 384 Consultant Principal Planner Nicole Criste presented the information contained in the staff report, a copy of which is on file in the Community Development Department. Chairperson Wright declared the PUBLIC HEARING OPEN at 7:37 p.m. Public Speaker: Mr. Nolan Sparks, Construction Manager with T.D. Desert Development, L.P., Palm Desert, CA - introduced himself and gave a brief presentation of the project. Chairperson Wright declared the PUBLIC HEARING CLOSED at 7:40 p.m. Motion - A motion was made and seconded by Commissioners Blum/Fitzpatrick to adopt Resolution 2015-003 approving Site Development Permit 2014-941 for the Andalusia Spa Building project as submitted with staff's recommendations. AYES: Commissioners Bettencourt, Blum, Fitzpatrick, and Chairperson Wright. NOES: None. ABSENT: Vice Chair Wilkinson. ABSTAIN: None. 3. Site Development Permit 2014-1004 and Minor Adjustment 2014-0002 submitted by Peter J. Pitassi for the consideration of architectural and landscaping plans for the construction of 24 single-family homes on approximately 7.76 acre tract. Project: Estates at Coral Mountain. CEQA: previously analyzed under Environmental Assessment 2004-504; no further analysis is required. Location: northwest corner of Avenue 60 and Madison Street. Associate Planner Jay Wuu presented the information contained in the staff report, a copy of which is on file in the Community Development Department. Chairperson Wright declared the PUBLIC HEARING OPEN at 7:50 p.m. Public Speaker: Mr. Peter J. Pitassi, AIA, LEED AP with Diversified Pacific, Rancho Cucamonga, CA - introduced himself, gave a detailed presentation of the project, and answered the Commission's questions with regards to the additional landscaping requested by the Architectural and Landscaping Review Board at the knuckles and at the bulb of the cul-de-sac. He noted that due to access conflicts staff's recommendation was to omit the additional landscaping recommended at the knuckles. Public Speaker: Mr. Chris Texter, Project Architect and Principal with KTGY Group, Inc., Irvine, CA - introduced himself and answered the Commission's questions with regards to the roof lines, the architectural design and the image corridor height restrictions. PLANNING COMMISSION MINUTES 3 JANUARY 13, 2015 385 Chairperson Wright declared the PUBLIC HEARING CLOSED at 8:00 p.m. Commissioner Fitzpatrick stated that she would like to have the recommended pedestrian scale lighting by the Architectural and Landscaping Review Board along Madison Street on the multi -purpose trail omitted. Staff said the lighting was not part of approval presented to the Commission. Staff would ensure it was omitted when reviewing the Final Landscaping Plans application for the project. Motion - A motion was made and seconded by Commissioners Fitzpatrick/Bettencourt to adopt Resolution 201 5-004 approving Site Development Permit 2014-1004 and Minor Adjustment 2014-0002 for the Estates at Coral Mountain project as submitted with staff's recommendations. AYES: Commissioners Bettencourt, Blum, Fitzpatrick, and Chairperson Wright. NOES: None. ABSENT: Vice Chair Wilkinson. ABSTAIN: None. BUSINESS SESSION - None CORRESPONDENCE AND WRITTEN MATERIAL - None COMMISSIONER ITEMS 1 . Report on City Council meeting of December 16, 2014, and January 6, 2015. 2. Commissioner Bettencourt is scheduled to attend the January 20, 2015, City Council meeting. DIRECTOR'S ITEMS 1 . Electronic distribution of the Planning Commission packet. 2. Planning Commissioners Academy - March 4-6, 2015, at the Fairmont Newport Beach Hotel. 3. A Joint Meeting between the Planning Commission and the Architectural and Landscaping Review Board has been tentatively scheduled for February 24, 2015, at 6:00 p.m. 4. A Joint meeting between the City Council and the City's Boards and Commissions has been scheduled for Wednesday, February 11, 2015, from 5:00 p.m. to 7:00 p.m. at the La Quinta Library. PLANNING COMMISSION MINUTES 4 JANUARY 13, 2015 386 ADJOURNMENT There being no further business, it was moved and Bettencourt/Blum to adjourn this meeting at 9:14 Bettencourt, Blum, Fitzpatrick, and Chairperson Wright. Chair Wilkinson. ABSTAIN: None. Respectfully submitted, MONIKA RADEVA, Executive Assistant City of La Quinta, California PLANNING COMMISSION MINUTES 5 seconded by p.m. AYES: NOES: None. Commissioners Commissioners ABSENT: Vice JANUARY 13, 2015 387 388 HAND OUTS *^^Gai✓ 4C ITEM 7E Coachella Valley Association of Governments Transportation Committee February 2, 2015 Staff Report Subject: CV Link Spurs Development Contact: LeGrand Velez, Transportation Program Manager (Ivelez(a_cvag.on Recommendation: Authorize staff to proceed with development of proposed CV Link spur projects, including spending up to $40,000 on technical assistance to prepare grant applications to secure funding for initial planning, engineering and environmental compliance services. Background: The Draft CV Link Master Plan (www.coachellavAlleylink.com) has been available for public review since August 2014. Comments have been received and the document is being revised to address them. The Final CV Link Master Plan and the Final Neighborhood Electric Vehicle (NEV) Plan will be available in mid -February 2015. Feedback on the draft Master Plan has identified the need to develop several spurs to the CV Link development. core project. Based on public feedback, four extensions, or spurs, are being proposed (refer to exhibit 1). Feasibility analysis and cost estimates are being prepared by the consultant team, and are due in early February. The four spurs were identified in the Draft Master Plan as a future extension (to Desert Hot Springs), a future core segment (La Quinta High School - left bank through La Quinta), and two connectors (Palm Valley Channel and East Valley Direct Route). These spurs are described below and presented in the attached exhibits. Desert Hot Springs: The City of Desert Hot Springs initially proposed to develop their own active transportation network comparable to CV Link, but their proposal did not receive funding from the Air Quality Management District mitigation fees call for projects. On January 20t', the Desert Hot Springs City Council passed a resolution supporting CV Link and confirming their desire to be a part of this regional initiative. The preliminary path alignment is proposed along Gene Autry Trail/Palm Drive from the Whitewater Channel to the southern city limits at Camino Aventura. The alignment of the CV Link extension within Desert Hot Springs is yet to be determined. Desert Hot Springs is currently developing a Bike and Pedestrian Master Plan that will determine the preferred CV Link alignment within its borders. Potential alignments include the Verbena Wash between the Desert Dunes Golf Course and Cabot's Museum, Palm Drive to its northern terminus, and Mission Creek (refer to exhibit 2). 2. East Valley Direct Route: The Whitewater Channel roughly parallels Highway 111 from Cathedral City to La Quinta. In Indio, the Channel veers north, far away from Highway 111 and closer to the new growth in North Indio and new development planned east of existing development in the City of Coachella. In order to create a more direct route for residents of Coachella and central Indio to reach employment and entertainment centers in the central and west Coachella Valley, an additional route is proposed primarily along existing roadways. Going from east to west, the East Valley.Direct Route would depart the Whitewater Channel at Dillon Road, and then continue along Avenue 48 to Washington Street. It would connect back to the CV Link core route near Jefferson Street, using a Class I path along the La Quinta Evacuation Channel. A connector to the Polo Grounds/Coachella Music Festival is proposed along Madison Street to Avenue 51 (refer to exhibit 3). Note that Avenue 50 is being considered as an alternative alignment to Avenue 48. 3. La Quinta High School: The north side (left bank) of the Whitewater Channel between Washington and Jefferson Streets will provide direct access to La Quinta High School (refer to exhibit 3). 4. Palm Valley Channel: A Class I connector path is proposed along the Palm Valley Channel in Palm Desert (refer to exhibit 4). This spur would connect CV Link to the west end of El Paseo by the Palm Springs Art Museum and further south to Cahuilla Park. An on -street connector will extend to the Bump and Grind Trailhead on Painters Path. Although connectors beyond the core project are envisioned to be funded by local jurisdictions, the spur projects listed above are considered to be of sufficient regional significance and most include a "class one", or separated -from -roadways component, that they warrant an active role by CVAG. Given the amount of time necessary to obtain funding for project development, staff would like authorization to spend up $40,000 for technical assistance to prepare grant applications to fund the initial planning, engineering and environmental compliance work for the identified CV Link spur projects. Technical assistance may include air quality benefits/greenhouse gas reductions- analyses, needs assessment for environmental justice communities, and other topics specific to available funding sources, as was done for previous, successful grant applications. Attachments: Exhibit 1: CV Link Proposed Spurs Exhibit 2: Desert Hot Springs Extension Exhibit 3: East Valley Direct Route and La Quinta High School Spur Exhibit 4: Palm Valley Channel Spur Desert Hot SpII'i�gs Exhibit 1. CV Link Proposed Spurs Cathedral City Rancho Mirage Palm Springs Palm Desert Indian Wells Proposed Spurs ^® Proposed Route Including Alternatives Connectors Indio ,I i L�_ La Duinta Coachella H 71OV10— Miles0 3.75 7.5 15 w�e vzsnois Z:W1CV Linklexl_phasellspurs.mxd s Exhibit 2. Desert Hot Springs Extension _F_ L o Proposed Route Including Alternatives Connectors C `•.� �:� DHS Extension - Confirmed ,��'; - •.••�'�.�.••• DHS Extension -Alternative 1 •.••�'�.�.••• DHS Extension -Alternative 2 ®a•••• DHS Extension -Alternative 3 .ne®ss LLJ i m sro Q 14TH AVE z z _ o 4 F-1 a9 Dillon Rd L___ _J a — e r' LrC:1lJ.0 � Q i VISTA CHINO 0 1.25 2.5 SMiles w E 1/27/2015 V Z:VLICV Linklex2_DHSextensions.mxd s Exhibit 3. East Valley Direct Route and La Quinta High School Spurs v La Quinta High School Spur East Valley Direct Route Connectors CV Link Alignment Alignment Alternative Core Alignment L I a o u �^ i Miles 0 1 2 4 w+ vz /2015 lilCV VAG �I Z:Vz11CV Linklex4 EastValley_LQhighschool.mxd 5