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2023 05 10 FACt(V0 tr(v I CM ofrlc DESEft'I' Financial Advisory Commission agendas and staff reports are now available on the City's web page: www.laguintaca.gov FINANCIAL ADVISORY COMMISSION AGENDA CITY HALL COUNCIL CHAMBER 78495 Calle Tampico, La Quinta WEDNESDAY, MAY 10, 2023, AT 4:00 P.M. ****************************** Members of the public may listen to this meeting by tuning -in live via httD://Iaauinta.12milesout.com/video/live. CALL TO ORDER Roll Call: Commissioners: Anderson, Batavick, Dorsey, Luettjohann, Mast, Way and Chair Mills PLEDGE OF ALLEGIANCE 11J-1I[0K410]LTA IJ�1=1►III &1=Iz6111:ie'["II kiK Members of the public may address the Commission on any matter listed or not listed on the agenda as follows: WRITTEN PUBLIC COMMENTS can be provided either in -person during the meeting by submitting 15 copies to the Commission Secretary, it is requested that this takes place prior to the beginning of the meeting; or can be emailed in advance to JDelgado(cb-LaQuintaCA.gov, no later than 12:00 p.m., on the day of the meeting. Written public comments will be distributed to the Commission, made public, and will be incorporated into the public record of the meeting, but will not be read during the meeting unless, upon the request of the Chair, a brief summary of public comments is asked to be reported. If written public comments are emailed, the email subject line must clearly state "Written Comments" and should include: 1) full name, 2) city of residence, and 3) subject matter. VERBAL PUBLIC COMMENTS can be provided in -person during the meeting by completing a "Request to Speak" form and submitting it to the Commission Secretary; it is requested that this takes place prior to the beginning of the meeting. Please limit your comments to three (3) minutes (or approximately 350 words). Members of the public shall be called upon to speak by the Chair. FINANCIAL ADVISORY COMMISSION AGENDA Page 1 of 4 MAY 10, 2023 In accordance with City Council Resolution No. 2022-028, a one-time additional speaker time donation of three (3) minutes per individual is permitted; please note that the member of the public donating time must: 1) submit this in writing to the Commission Secretary by completing a "Request to Speak" form noting the name of the person to whom time is being donated to, and 2) be present at the time the speaker provides verbal comments. Verbal public comments are defined as comments provided in the speakers' own voice and may not include video or sound recordings of the speaker or of other individuals or entities, unless permitted by the Chair. Public speakers may elect to use printed presentation materials to aid their comments; 15 copies of such printed materials shall be provided to the Commission Secretary to be disseminated to the Commission, made public, and incorporated into the public record of the meeting; it is requested that the printed materials are provided prior to the beginning of the meeting. There shall be no use of Chamber resources and technology to display visual or audible presentations during public comments, unless permitted by the Chair. All writings or documents, including but not limited to emails and attachments to emails, submitted to the City regarding any item(s) listed or not listed on this agenda are public records. All information in such writings and documents is subject to disclosure as being in the public domain and subject to search and review by electronic means, including but not limited to the City's Internet Web site and any other Internet Web -based platform or other Web -based form of communication. All information in such writings and documents similarly is subject to disclosure pursuant to the California Public Records Act [Government Code § 7920.000 et seq.]. TELECONFERENCE ACCESSIBILITY — INSTRUCTIONS Teleconference accessibility may be triggered in accordance with AB 2449 (Stats. 2022, Ch. 285), codified in the Brown Act (Government Code § 549531, if a member of the Commission requests to attend and participate in this meeting remotely due to `just cause" or "emergency circumstances, " as defined, and only if the request is approved. In such instances, remote public accessibility and participation will be facilitated via Zoom Webinar as detailed at the end of this Agenda. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA At this time, members of the public may address the Commission on any matter not listed on the agenda pursuant to the "Public Comments — Instructions" listed above. The Commission 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 the Brown Act [Government Code § 54954.2(b)]. ANNOUNCEMENTS. PRESENTATIONS AND WRITTEN COMMUNICATIONS — None CONSENT CALENDAR NOTE: Consent Calendar items are routine in nature and can be approved by one motion. 1. APPROVE MEETING MINUTES DATED APRIL 5, 2023 2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED FEBRUARY 28, 2023 FINANCIAL ADVISORY COMMISSION AGENDA Page 2 of 4 MAY 10, 2023 3. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED MARCH 31, 2023 4. RECEIVE AND FILE THIRD QUARTER FISCAL YEAR 2022/23 TREASURY REPORTS FOR JANUARY, FEBRUARY, AND MARCH 2O23 BUSINESS SESSION 1. APPROVE THE FISCAL YEAR 2023/24 MEETING DATES 2. APPROVE THE FISCAL YEAR 2023/24 INVESTMENT POLICY STUDY SESSION 1. DISCUSS FISCAL YEAR 2023/24 PRELIMINARY PROPOSED BUDGET DEPARTMENTAL REPORTS 1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES 2. FOURTH QUARTER 2022 (OCTOBER-DECEMBER) SALES TAX UPDATE FOR THE CITY OF LA QUINTA COMMISSIONERS' ITEMS ADJOURNMENT The La Quinta Financial Advisory Commission will hold a special meeting on June 7, 2023, commencing at 4:00 p.m. at the La Quinta City Hall Council Chamber, 78495 Calle Tampico, La Quinta, CA 92253. DECLARATION OF POSTING I, Jessica Delgado, Secretary of the Financial Advisory Commission of the City of La Quinta, do hereby declare that the foregoing Agenda for the Commission meeting of May 10, 2023, was posted on the City's website, near the entrance to the Council Chamber at 78495 Calle Tampico and the bulletin board at 51321 Avenida Bermudas, on May 5, 2023. DATED: May 5, 2023 Jessica Delgado, Commission Secretary City of La Quinta, California FINANCIAL ADVISORY COMMISSION AGENDA Page 3 of 4 MAY 10, 2023 Public Notices • Agenda packet materials are available for public inspection: 1) at the Clerk's Office at La Quinta City Hall, located at 78495 Calle Tampico, La Quinta, California 92253; and 2) on the City's website at https://www.laguintaca.gov/our-citV/citV- government/boards-and-commissions/financial-advisory-commission, in accordance with the Brown Act [Government Code § 54957.5; AB 2647 (Stats. 2022, Ch. 971)]. The La Quinta City Council Chamber is handicapped accessible. If special equipment is needed for the hearing impaired, please contact Commission Secretary at (760) 777-7150, 24-hours in advance of the meeting and accommodations will be made. • If background material is to be presented to the Commission during a Commission meeting, please be advised that 15 copies of all documents, exhibits, etc., must be supplied to the Commission Secretary for distribution. It is requested that this takes place prior to the beginning of the meeting. *** TELECONFERENCE PROCEDURES — PURSUANT TO AB 2449*** APPLICABLE ONLY WHEN TELECONFERENCE ACCESSIBILITY IS IN EFFECT Verbal public comments via Teleconference — members of the public may attend and participate in this meeting by teleconference via Zoom and use the "raise your hand" feature when public comments are prompted by the Chair; the City will facilitate the ability for a member of the public to be audible to the Commission and general public and allow him/her/they to speak on the item(s) requested. Please note — members of the public must unmute themselves when prompted upon being recognized by the Chair, in order to become audible to the Commission and the public. Only one person at a time may speak by teleconference and only after being recognized by the Chair. ZOOM LINK: https://us06web.zoom.us/m/82853067939 Meeting ID: 898 3998 4651 Or join by phone: (253) 215 — 8782 Written public comments — can be provided in person during the meeting or emailed to JDelgado(a)LaQuintaCA.gov any time prior to the adjournment of the meeting, and will be distributed to the Commission, made public, incorporated into the public record of the meeting, and will not be read during the meeting unless, upon the request of the Chair, a brief summary of any public comment is asked to be read, to the extent the Committee can accommodate such request. FINANCIAL ADVISORY COMMISSION AGENDA Page 4 of 4 MAY 10, 2023 CONSENT CALENDAR ITEM NO. 1 FINANCIAL ADVISORY COMMISSION SPECIAL MEETINr MINUTES WEDNESDAY APRIL 5, 2023 CALL TO ORDER A special meeting of the La Quinta Financial Advisory Commission (Commission) was called to order at 4:00 p.m. by Chair Mills. PRESENT: Commissioners Anderson, Batavick, Dorsey, Luettjohann, Mast, Way, and Chair Mills ABSENT: None STAFF PRESENT: Finance Director Martinez, Financial Services Analyst Hallick, Account Technician Batuta, Management Assistant Delgado, Management Analyst Mignogna, Public Works Director/City Engineer McKinney, Design and Development Director Castro, and Planning Manager Flores PLEDGE OF ALLEGIANCE Commissioner Batavick led the audience in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA — None CONFIRMATION OF AGENDA Staff requested that Study Session Item No. 1 "Discuss Projects to be Included in Fiscal Years 2023/24 Through 2027/28 Capital Improvement Program Budget" be moved for consideration before the Business Session items. The Commission concurred. ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS — None CONSENT CALENDAR ITEMS 1. APPROVE SPECIAL MEETING MINUTES DATED FEBRUARY 2, 2023 2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED DECEMBER 31, 2022 3. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED JANUARY 31, 2023 4. RECEIVE AND FILE SECOND QUARTER FISCAL YEAR 2022/23 TREASURY REPORTS FOR OCTOBER, NOVEMBER, DECEMBER 2022 FINANCIAL ADVISORY COMMISSION MINUTES Page 1 of 3 APRIL 5, 2023 SPECIAL MEETING Motion — A motion was made and seconded by Commissioners Anderson/Mast to approve the Consent Calendar as submitted. Motion passed unanimously. STUDY SESSION > > > taken out of Agenda order 1. DISCUSS PROJECTS TO BE INCLUDED IN FISCAL YEARS 2023/24 THROUGH 2O27/28 CAPITAL IMPROVEMENT PROGRAM (CIP) BUDGET Management Analyst Mignogna and Public Works Director/City Engineer McKinney presented the staff report, which is on file in the Finance Department. The Commission and staff discussed CIP transportation projects; CIP funding type and sources; cost for the Avenue 48 Art and Music Line project; upcoming resurfacing and road improvement pavement projects; and Fritz Burns (FB) Park improvements. Further discussion followed on the proposed additional amenities for the FB park per the Draft Master Plan, posted on the City's website at www.laguintaca.gov/FBpark, and on the contemplated Washington Street sidewalk improvements. The Commission inquired on the X-Park building Americans with Disabilities Act (ADA) improvements. Staff mentioned ADA accessibility is required by State law. The Commission and staff discussed parks and facilities projects; Highway 111 event site design and funding details; Highway 111 Corridor project plan; housing element funding sources; process for development impact fee (DIF) reimbursements per DIF agreement; and Measure G funding for projects. BUSINESS SESSION >>> taken out of Agenda order 1. RECEIVE AND FILE FISCAL YEAR 2022/23 MID -YEAR BUDGET REPORT Finance Director Martinez presented the staff report, which is on file in the Finance Department. The Commission and staff discussed details for Redevelopment Property Tax Trust Fund (RPTTF) payments listed under the general fund revenues in attachment 1 to the staff report and budget adjustments for the City's outstanding pension obligations. Motion — A motion was made and seconded by Commissioners Way/Dorsey to receive and file fiscal year 2022/23 Mid -Year Budget report. Motion passed unanimously. STUDY SESSION — Continued 2. DISCUSS ANNUAL COMMUNITY WORKSHOP 2023 AND 2023/24 BUDGET PROCESS FINANCIAL ADVISORY COMMISSION MINUTES Page 2 of 3 APRIL 5, 2023 SPECIAL MEETING Finance Director Martinez presented the staff report, which is on file in the Finance Department. The Commission and staff discussed workshop attendance; advertising medium for the workshop; and community priorities such as road diet to reduce speeding, improvements to the historic casita on Calle Tampico and Eisenhower Drive, road improvements throughout the City, and village parking enhancements. DEPARTMENTAL REPORTS — All reports are on file in the Finance Department. 1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES Finance Director Martinez provided an update on current and upcoming Finance Department projects. She mentioned the City Commission seats that are available and encouraged anyone interested in applying to visit the City website at https://www.laguintaca.gov/our-city/city-government/boards-and-commissions for an application or more information. COMMISSIONERS' ITEMS — None ADJOURNMENT There being no further business, it was moved by Commissioner Dorsey/Anderson to adjourn this meeting at 5:56 p.m. Motion passed unanimously. Respectfully submitted, Jessica Delgado, Management Assistant City of La Quinta, California FINANCIAL ADVISORY COMMISSION MINUTES Page 3 of 3 APRIL 5, 2023 SPECIAL MEETING City of La Quinta CONSENT CALENDAR ITEM NO. 2 FINANCIAL ADVISORY COMMISSION MEETING: May 10, 2023 STAFF REPORT AGENDA TITLE: RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED FEBRUARY 28, 2023 RECOMMENDATION Receive and file revenue and expenditure report dated February 28, 2023. EXECUTIVE SUMMARY • The report summarizes the City's year-to-date (YTD) revenues and period expenditures for February 2023 (Attachment 1). • These reports are also reviewed by the City Council. FISCAL IMPACT — None BACKGROUND/ANALYSIS Below is a summary of the column headers used on the Revenue and Expenditure Summary Reports: Original Total Budget — represents revenue and expenditure budgets the Council adopted in June 2022 for fiscal year 2022/23. Current Total Budget — represents original adopted budgets plus any Council approved budget amendments from throughout the year, including carryovers from the prior fiscal year. Period Activitv — represents actual revenues received and expenditures outlaid in the reporting month. Fiscal Activitv — represents actual revenues received and expenditures outlaid YTD. Variance Favorable/(Unfavorable) - represents the dollar difference between YTD collections/expenditures and the current budgeted amount. Percent Used — represents the percentage activity as compared to budget YTD. February 2023 Revenues Comparison to LY Percent of Percent of MTD YTD Budget YTD Budget General Fund (GF) $8,249,813 $36,229,873 49.26% $36,448,459 55.74% All Funds $9,159,822 $61,719,635 33.44% $60,918,525 40.86% February 2023 Expenditures Comparison to LY Percent of Percent of MTD YTD Budget YTD Budget General Fund $2,459,781 $23,239,930 22.44% $20,815,940 29.47% Payroll (GF) $748,257 $8,319,986 60.29% $6,992,643 60.97% All Funds $4,518,331 $55,198,808 24.99% $49,261,895 30.67% General Fund Non -General Fund Property Tax in lieu of Vehicle License Fees $ 2,535,881 SilverRock Greens Fees $ 557,943 Measure G Sales Tax $ 1,762,443 Developer Impact Fees - Transportation $ 70,341 Transient Occupancy (Hotel) Tax $ 1,406,237 Gas Tax $ 69,328 Sales Tax $ 1,378,373 Developer Impact Fees - Parks & Rec $ 39,724 Franchise Tax- Burrtec $ 309,944 Developer Impact Fees - Civic Center $ 21,930 General Fund Non -General Fund Sheriff Contract (November -December) $ 1,157,561 Capital Improvement Program - Construction(') $ 1,446,721 X-Park Programming (January -March) $ 71,347 Capital Improvement Program - Professional Services(2) $ 82,073 Parks Landscape Maintenance $ 60,804 Lighting & Landscape Maintenance $ 69,905 Marketing and Tourism Promotions $ 45,377 Software Implementation(3) $ 40,291 I'�CIP Construction: X-Park landscaping, North La Quinta landscape conversion project, Jefferson/Avenue 53 roundabout. (2)CIP Professional Services: Consulting expenses associated with multiple ongoing capital improvement projects. (3)System setup, data entry, and staff training for GIs software and new permitttng/licensing software. The revenue report includes revenues and transfers into funds from other funds (income items). Revenues are not received uniformly throughout the year, resulting in peaks and valleys. For example, large property tax payments are usually received in December and May. Similarly, Redevelopment Property Tax Trust Fund payments are typically received in January and June. Any timing imbalance of revenue receipts versus expenditures is funded from the City's cash flow reserve. The expenditure report includes expenditures and transfers out to other funds. Unlike revenues, expenditures are more likely to be consistent from month to month. However, large debt service payments or CIP expenditures can cause swings. Prepared by: Rosemary Hallick, Financial Services Analyst Approved by: Claudia Martinez, Finance Director Attachment 1: Revenue and Expenditure Report for February 28, 2023 Fund 101 - GENERAL FUND 105 - DISASTER RECOVERY FUND 201 - GAS TAX FUND 202 - LIBRARY & MUSEUM FUND 203 - PUBLIC SAFETY FUND (MEASU 210 - FEDERAL ASSISTANCE FUND 212 - SLESA (COPS) FUND 215 - LIGHTING & LANDSCAPING FU 220-QUIMBYFUND 221 - AB 939 - CALRECYCLE FUND 223 - MEASURE A FUND 225 - INFRASTRUCTURE FUND 226-EMERGENCY MANAGEMENT 227 - STATE HOMELAND SECURITY I 230 - CASp FUND, AB 1379 231 - SUCCESSOR AGCY PA 1 RORF 235 - SO COAST AIR QUALITY FUND 237 - SUCCESSOR AGCY PA 1 ADMII` 241 - HOUSING AUTHORITY 243 - RDA LOW -MOD HOUSING FUI` 247 - ECONOMIC DEVELOPMENT FL 249 - SA 2011 LOW/MOD BOND FUI 250-TRANSPORTATION DIF FUND 251 - PARKS & REC DIF FUND 252 - CIVIC CENTER DIF FUND 253 - LIBRARY DEVELOPMENT DIF 254 - COMMUNITY & CULTURAL CEI 255 - STREET FACILITY DIF FUND 256 - PARK FACILITY DIF FUND 257 - FIRE PROTECTION DIF 259 - MAINTENANCE FACILITIES DIF 270 - ART IN PUBLIC PLACES FUND 275 - LQ PUBLIC SAFETY OFFICER 299 - INTEREST ALLOCATION FUND 310 - LQ FINANCE AUTHORITY DEBT 401 - CAPITAL IMPROVEMENT PRO( 405 - SA PA 1 CAPITAL IMPRV FUND 501 - FACILITY & FLEET REPLACEMEI 502 - INFORMATION TECHNOLOGY 503 - PARK EQUIP & FACILITY FUND 504 - INSURANCE FUND 601 - SILVERROCK RESORT 602 - SILVERROCK GOLF RESERVE 760 - SUPPLEMENTAL PENSION PLA 761-CERBT OPEB TRUST 762 - PARS PENSION TRUST Report Total: ATTACHMENT For Fiscal: 2022/23 Period Ending: 02/28/2023 Revenue Summary Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Used 68,321,100 73,544,100 8,249,813 36,229,873 -37,314,227 49.26% 5,003,505 5,003,505 0 4,990,403 -13,102 99.74% 2,691,011 2,691,011 69,328 1,010,939 -1,680,072 37.57% 2,867,000 2,867,000 50 -3,677 -2,870,677 0.13% 2,000 2,000 0 -157 -2,157 7.83% 156,000 156,000 0 169,545 13,545 108.68% 101,000 101,000 8,333 106,698 5,698 105.64% 2,483,300 2,483,300 0 556,386 -1,926,914 22.41% 25,000 25,000 0 0 -25,000 0.00% 64,000 64,000 13,865 38,859 -25,141 60.72% 1,875,000 1,875,000 0 801,391 -1,073,609 42.74% 0 0 0 -12 -12 0.00% 12,100 12,100 0 0 -12,100 0.00% 5,000 5,000 0 4,896 -104 97.92% 20,200 20,200 1,676 13,100 -7,100 64.85% 0 0 0 5,144,283 5,144,283 0.00% 54,400 54,400 0 12,681 -41,720 23.31% 0 0 0 -116 -116 0.00% 1,451,500 1,451,500 0 666,968 -784,532 45.95% 20,000 20,000 0 -2,155 -22,155 10.77% 15,000 15,000 4,883 37,306 22,306 248.70% 25,000 1,412,009 0 18,010 -1,393,999 1.28% 1,020,000 1,020,000 70,341 841,086 -178,914 82.46% 501,000 501,000 39,724 433,349 -67,651 86.50% 301,000 301,000 21,930 255,740 -45,260 84.96% 75,000 75,000 7,543 81,825 6,825 109.10% 152,000 152,000 14,034 192,505 40,505 126.65% 10,000 10,000 0 472 -9,528 4.72% 0 0 0 -4 -4 0.00% 101,000 101,000 7,011 77,552 -23,448 76.78% 75,500 75,500 5,167 64,227 -11,273 85.07% 153,000 153,000 5,669 47,121 -105,879 30.80% 2,200 2,200 0 -32 -2,232 1.45% 0 0 0 1,979,944 1,979,944 0.00% 1,100 1,100 0 0 -1,100 0.00% 13,136,811 79,240,072 0 1,798,025 -77,442,047 2.27% 1,000 1,000 0 -4 -1,004 0.38% 1,685,000 1,685,000 0 920,918 -764,082 54.65% 2,256,708 2,256,708 3,247 1,133,421 -1,123,287 50.22% 470,000 1,103,000 0 222,615 -880,385 20.18% 1,020,400 1,020,400 0 509,727 -510,673 49.95% 4,865,453 4,865,453 637,208 3,099,904 -1,765,549 63.71% 79,000 79,000 0 -344 -79,344 0.44% 5,500 5,500 0 -54 -5,554 0.98% 10,000 10,000 0 -40,509 -50,509 405.09% 100,000 100,000 0 306,925 206,925 306.92% 111,213,788 184,560,058 9,159,822 61,719,635 -122,840,424 33.44% Accounts are subject to adjusting entries and audit. The City's Annual Comprehensive Financial Report published annually in December, is the best resource for all final audited numbers. Page 1 of 3 For Fiscal: 2022/23 Period Ending: 02/28/2023 Expenditure Summary Variance Original Current Period Fiscal Favorable Percent Fund Total Budget Total Budget Activity Activity (Unfavorable) Used 101 - GENERAL FUND 64,651,274 103,559,460 2,459,781 23,239,930 80,319,530 22.44% 201 - GAS TAX FUND 2,687,351 3,703,799 45,774 712,367 2,991,432 19.23% 202 - LIBRARY & MUSEUM FUND 1,909,146 4,765,851 15,525 251,284 4,514,567 5.27% 203 - PUBLIC SAFETY FUND (MEASU 0 0 0 7,043 -7,043 0.00% 210 - FEDERAL ASSISTANCE FUND 152,600 339,977 0 1,785 338,192 0.53% 212 - SLESA (COPS) FUND 100,000 100,000 14,943 36,435 63,565 36.43% 215 - LIGHTING & LANDSCAPING FU 2,465,376 2,622,376 173,621 1,305,140 1,317,236 49.77% 220-QUIMBYFUND 0 466,967 0 0 466,967 0.00% 221- AB 939 - CALRECYCLE FUND 150,000 150,000 4,650 80,199 69,801 53.47% 223 - MEASURE A FUND 3,882,000 5,843,145 0 1,083,627 4,759,518 18.55% 226 - EMERGENCY MANAGEMENT F 12,000 12,000 14,913 25,055 -13,055 208.79% 227 - STATE HOMELAND SECURITY 1 5,000 5,000 0 4,312 688 86.25% 230 - CASp FUND, AB 1379 5,500 5,500 0 0 5,500 0.00% 231 - SUCCESSOR AGCY PA 1 RORF 0 0 0 14,973,153 -14,973,153 0.00% 235 - SO COAST AIR QUALITY FUND 46,500 46,500 1,232 6,806 39,694 14.64% 237 - SUCCESSOR AGCY PA 1 ADMII` 0 0 0 1,600 -1,600 0.00% 241 - HOUSING AUTHORITY 1,712,670 1,712,670 68,527 765,699 946,971 44.71% 243 - RDA LOW -MOD HOUSING FUG 250,000 305,000 0 255,000 50,000 83.61% 244 - HOUSING GRANTS (Multiple) 0 90,000 0 97,052 -7,052 107.84% 247 - ECONOMIC DEVELOPMENT FL 21,500 21,500 0 1,000 20,500 4.65% 249 - SA 2011 LOW/MOD BOND FUI 20,000 3,644,192 0 12,290 3,631,902 0.34% 250-TRANSPORTATION DIF FUND 500,000 1,916,757 0 400,000 1,516,757 20.87% 251 - PARKS & REC DIF FUND 500,000 500,000 0 0 500,000 0.00% 252 - CIVIC CENTER DIF FUND 250,000 250,000 0 0 250,000 0.00% 253 - LIBRARY DEVELOPMENT DIF 15,000 15,000 0 0 15,000 0.00% 254 - COMMUNITY & CULTURAL CEI 0 125,000 0 0 125,000 0.00% 270- ART INPUBLIC PLACES FUND 177,000 426,165 0 55,419 370,746 13.00% 310 - LQ FINANCE AUTHORITY DEBT 1,100 1,100 0 0 1,100 0.00% 401 - CAPITAL IMPROVEMENT PRO( 13,136,811 78,179,947 1,545,779 6,024,336 72,155,611 7.71% 501 - FACILITY & FLEET REPLACEMEI 1,608,750 2,214,714 25,360 856,500 1,358,213 38.67% 502 - INFORMATION TECHNOLOGY 2,258,054 2,358,054 116,068 1,089,608 1,268,446 46.21% 503 - PARK EQUIP & FACILITY FUND 545,000 1,618,000 0 99,118 1,518,882 6.13% 504 - INSURANCE FUND 984,100 984,100 0 893,040 91,060 90.75% 601 - SILVERROCK RESORT 4,782,135 4,802,135 32,158 2,875,947 1,926,188 59.89% 760 - SUPPLEMENTAL PENSION PLA 12,850 12,850 0 12,833 17 99.87% 761 - CERBT OPEB TRUST 1,500 1,500 0 760 740 50.67% 762 - PARS PENSION TRUST 55,000 55,000 0 31,468 23,532 57.21% Report Total: 102,898,217 220,854,259 4,518,331 55,198,808 165,655,451 24.99% Accounts are subject to adjusting entries and audit. The City's Annual Comprehensive Financial Report published annually in December, is the best resource for all Page 2 of 3 Fund Descriptions Fund # Name Notes 101 General Fund The primary fund of the City used to account for all revenue and expenditures of the City; a broad range of municipal activities are provided through this fund. 105 Disaster Recovery Fund Accounts for use of one-time federal funding designed to deliver relief to American workers and aid in the economic recovery iin the wake of COVID-19. The American Rescue Plan Act (ARPA) was passed by Congress in 2021 to provide fiscal recovery funds to state and local governments. 201 Gas Tax Fund Gasoline sales tax allocations received from the State which are restricted to street -related expenditures. 202 Library and Museum Fund Revenues from property taxes and related expenditures for library and museum services. 203 Public Safety Fund General Fund Measure G sales tax revenue set aside for public safety expenditures. 210 Federal Assistance Fund Community Development Block Grant (CDBG) received from the federal government and the expenditures of those resources. 212 SLESF (COPS) Fund Supplemental Law Enforcement Services Funds (SLESF) received from the State for law enforcement activities. Also known as Citizen's Option for Public Safety (COPS). 215 Lighting & Landscaping Fund Special assessments levied on real property for city-wide lighting and landscape maintenance/improvements and the expenditures of those resources. 220 Quimby Fund Developer fees received under the provisions of the Quimby Act for park development and improvements. 221 AB939 Fund/Cal Recycle Franchise fees collected from the city waste hauler that are used to reduce waste sent to landfills through recycling efforts. Assembly Bill (AB) 939. 223 Measure A Fund County sales tax allocations which are restricted to street -related expenditures. 224 TUMF Fund Developer -paid Transportation Uniform Mitigation Fees (TUMF) utilized for traffic projects in Riverside County. 225 Infrastructure Fund Developer fees for the acquisition, construction or improvement of the City's infrastructure as defined by Resolution 226 Emergency Mgmt. Performance Grant (EMPG) Federal Emergency Management Agency (FEMA) grant for emergency preparedness. 227 State Homeland Security Programs (SHSP) Federal Emergency Management Agency (FEMA) grant for emergency preparedness. 230 CASP Fund, AB1379 / SB1186 Certified Access Specialist (CASp) program fees for ADA Accessibility Improvements; derived from Business License renewals. Assembly Bill (AB) 1379 and Senate Bill (SB) 1186. 231 Successor Agency PA 1 RORF Fund Successor Agency (SA) Project Area (PA) 1 Redevelopment Obligation Retirement Fund (RORF) for Redevelopment Property Tax Trust Fund (RPTTF) taxes received for debt service payments on recognized obligations of the former Redevelopment Agency (RDA). 235 SO Coast Air Quality Fund (AB2766, PM10) Contributions from the South Coast Air Quality Management District. Uses are limited to the reduction and control of airborne pollutants. Assembly Bill (AB) 2766. 237 Successor Agency PA 1 Admin Fund Successor Agency (SA) Project Area (PA) 1 for administration of the Recognized Obligation Payment Schedule (ROPS) associated with the former Redevelopment Agency (RDA). 241 Housing Authority Activities of the Housinq Authority which is to promote and provide quality affordable housinq. 243 RDA Low -Moderate Housing Fund Activities of the Housing Authority which is to promote and provide quality affordable housing. Accounts for RDA loan repayments (20 /o for Housinq) and housinq proqrams,. 244 Housing Grants Activites related Local Early Action Planning (LEAP) and SB2 grants for housing planning and development. 247 Economic Development Fund Proceeds from sale of City -owned land and transfers from General Fund for future economic development. 249 SA 2011 Low/Mod Bond Fund Successor Agency (SA) low/moderate housing fund; 2011 bonds refinanced in 2016. 250 Transportation DIF Fund Developer impact fees collected for specific public improvements - transportation related. 251 Parks & Rec. DIF Fund Developer impact fees collected for specific public improvements - parks and recreation. 252 Civic Center DIF Fund Developer impact fees collected for specific public improvements - Civic Center. 253 Library Development DIF Fund Developer impact fees collected for specific public improvements - library. 254 Community Center DIF Fund Developer impact fees collected for specific public improvements - community center. 255 Street Facility DIF Fund Developer impact fees collected for specific public improvements - streets. 256 Park Facility DIF Fund Developer impact fees collected for specific public improvements - parks. 257 Fire Protection DIF Fund Developer impact fees collected for specific public improvements - fire protection. 259 Maintenance Facilities DIF Fund Developer impact fees collected for specific public improvements - maintenance facilities. 270 Art In Public Places Fund Developer fees collected in lieu of art placement; utilized for acquisition, installation and maintenance of public artworks. 275 LQ Public Safety Officer Fund Annual transfer in from General Fund; distributed to public safety officers disabled or killed in the line of duty. 299 Interest Allocation Fund Interest earned on investments. 310 LQ Finance Authority Debt Service Fund Accounted for the debt service the Financing Authority's outstanding debt and any related reporting requirements. This bond was fully paid in October 2018. 401 Capital Improvement Program Fund Planning, design, and construction of various capital projects throughout the City. 405 SA PA 1 Capital Improvement Fund Successor Agency (SA) Project Area (PA) 1 bond proceeds restricted by the bond indenture covenants. Used for SilverRock infrastructure improvements. 501 Equipment Replacement Fund Internal Service Fund for vehicles, heavy equipment, and related facilities. 502 Information Technology Fund Internal Service Fund for computer hardware and software and phone systems. 503 Park Equipment & Facility Fund Internal Service Fund for park equipment and facilities. 504 Insurance Fund Internal Service Fund for city-wide insurance coverages. 601 SilverRock Resort Fund Enterprise Fund for activities of the city -owned golf course. 602 SilverRock Golf Reserve Fund Enterprise Fund for golf course reserves for capital improvements. 760 Supplemental Pension Plan (PARS Account) Supplemental pension savings plan for excess retiree benefits to general employees of the City. 761 Other Post Benefit Obligation Trust (OPEB) For retiree medical benefits and unfunded liabilities. 762 Pension Trust Benefit (PARS Account) I For all pension -related benefits and unfunded liabilities. Page 3 of 3 City of La Quinta CONSENT CALENDAR ITEM NO. 3 FINANCIAL ADVISORY COMMISSION MEETING: May 10, 2023 STAFF REPORT AGENDA TITLE: RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED MARCH 31, 2023 RECOMMENDATION Receive and file revenue and expenditure report dated March 31, 2023. EXECUTIVE SUMMARY • The report summarizes the City's year-to-date (YTD) revenues and period expenditures for March 2023 (Attachment 1). • These reports are also reviewed by the City Council. FISCAL IMPACT — None BACKGROUND/ANALYSIS Below is a summary of the column headers used on the Revenue and Expenditure Summary Reports: Original Total Budget — represents revenue and expenditure budgets the Council adopted in June 2022 for fiscal year 2022/23. Current Total Budget — represents original adopted budgets plus any Council approved budget amendments from throughout the year, including carryovers from the prior fiscal year. Period Activitv — represents actual revenues received and expenditures outlaid in the reporting month. Fiscal Activitv — represents actual revenues received and expenditures outlaid YTD. Variance Favorable/(Unfavorable) - represents the dollar difference between YTD collections/expenditures and the current budgeted amount. Percent Used — represents the percentage activity as compared to budget YTD. March 2022 Revenues Comparison to LY YTD YTD Percent MTD YTD Percent of YTD of Budget General Fund (GF) $10,381,908 $46,639,214 59.38% $44,904,294 68.67% All Funds $16,791,094 $78,928,778 41.64% $74,252,490 49.81 % March 2022 Expenditures Comparison to LY YTD YTD Percent MTD YTD Percent of YTD of Budget General Fund $16,063,852 $39,768,187 34.96% $31,726,776 44.92% Payroll (GF) $11,275,216 $19,597,467 81.66% $9,675,373 84.36% All Funds $27,211,314 $83,824,044 35.51 % $72,030,939 44.85% General Fund Non -General Fund Transfers In(l) $ 5,000,000 Lighting and Landscape Fund -Transfer In $ 1,500,000 Transient Occupancy (Hotel) Tax $ 1,816,657 County Government Revenue -Library/Museum $ 1,059,381 Measure G Sales Tax $ 1,420,306 Gas Tax Fund $ 745,689 Sales Tax $ 1,208,100 SilverRock and Gas Tax Funds - Transfer In(�1 (each) $ 600,000 Zoning Change Mitigation Fees $ 81,107 Allocated Interest $ 597,149 General Fund Non -General Fund Transfers Out(2) $ 2,757,000 Transfer Out(')- PARS Pension Trust $ 5,000,000 Sheriff Contract(December/January) $ 1,131,343 Capital Improvement Program- Construction(3) $ 2,902,185 Marketing and Tourism Promotions $ 222,996 Debt Service Payments- Successor Agency Bonds(4) $ 1,745,437 Parks Maintenance/Services $ 69,518 SilverRock Maintenance $ 172,713 Planning Professional Services $ 54,927 Capital Improvement Program - Design $ 152,921 (')Transfer into General Fund from PARS Trust fund to make payment to CalPERS for unfunded pension liability. (2)Transfers Out of the General Fund into Lighting and Landscape, SilverRock Golf, and Gas Tax funds to support operations and complete improvement projects. �31CIP Construction: Dune Palms Bridge and North La Quinta landscape conversion project. (4)Interest and principal payments for redevelopment bonds, funded by dedicated Redevelopment Property Tax Trust Fund (RPTTF) revenue. The revenue report includes revenues and transfers into funds from other funds (income items). Revenues are not received uniformly throughout the year, resulting in peaks and valleys. For example, large property tax payments are usually received in December and May. Similarly, Redevelopment Property Tax Trust Fund payments are typically received in January and June. Any timing imbalance of revenue receipts versus expenditures is funded from the City's cash flow reserve. The expenditure report includes expenditures and transfers out to other funds. Unlike revenues, expenditures are more likely to be consistent from month to month. However, large debt service payments or CIP expenditures can cause swings. Prepared by: Rosemary Hallick, Financial Services Analyst Approved by: Claudia Martinez, Finance Director Attachment 1: Revenue and Expenditure Report for March 31, 2023 ATTACHMENT For Fiscal: 2022/23 Period Ending: 03/31/2023 Revenue Summary - :1l.li i it{l Variance Original Current Period Fiscal Favorable Percent Fund Total Budget Total Budget Activity Activity (Unfavorable) Used 101 - GENERAL FUND 68,321,100 78,544,100 10,381,908 46,639,214-31,904,886 59.38% 105 - DISASTER RECOVERY FUND 5,003,505 5,003,505 0 4,990,403-13,102 99.74% 201 - GAS TAX FUND 2,691,011 2,691,011 745,689 1,756,628-934,383 65.28% 202 - LIBRARY & MUSEUM FUND 2,867,000 2,867,000 1,059,425 1,055,771-1,811,229 36.82% 203 - PUBLIC SAFETY FUND (MEASU 2,000 2,000 0 -157 -2,157 7.83% 210 - FEDERAL ASSISTANCE FUND 156,000 156,000 10,498 180,043 24,043 115.41% 212 - SLESA (COPS) FUND 101,000 101,000 8,333 115,032 14,032 113.89% 215 - LIGHTING & LANDSCAPING FU 2,483,300 2,483,300 1,500,000 2,056,386-426,914 82.81% 220-QUIMBYFUND 25,000 25,000 0 0-25,000 0.00% 221 - AB 939 - CALRECYCLE FUND 64,000 64,000 3,812 42,671-21,329 66.67% 223 - MEASURE A FUND 1,875,000 1,875,000 384,724 1,186,115-688,885 63.26% 225 - INFRASTRUCTURE FUND 0 0 0 -12 -12 0.00% 226 - EMERGENCY MANAGEMENT F 12,100 12,100 0 0-12,100 0.00% 227 - STATE HOMELAND SECURITY 1 5,000 5,000 0 4,896 -104 97.92% 230 - CASp FUND, AB 1379 20,200 20,200 1,704 14,804 -5,396 73.29% 231 - SUCCESSOR AGCY PA 1 RORF 0 0 1,518 5,145,816 5,145,816 0.00% 235 - 50 COAST AIR QUALITY FUND 54,400 54,400 63,497 76,178 21,778 140.03% 237 - SUCCESSOR AGCY PA 1 ADMII` 0 0 0 -116 -116 0.00% 241 - HOUSING AUTHORITY 1,451,500 1,451,500 91,455 1,034,506-416,994 71.27% 243 - RDA LOW -MOD HOUSING FUI` 20,000 20,000 0 -2,155-22,155 10.77% 244 - HOUSING GRANTS (Multiple) 0 0 160,000 160,000 160,000 0.00% 247 - ECONOMIC DEVELOPMENT FL 15,000 15,000 14,220 51,526 36,526 343.51% 249 - SA 2011 LOW/MOD BOND FUI 25,000 1,412,009 13,724 31,734-1,380,275 2.25% 250-TRANSPORTATION DIF FUND 1,020,000 1,020,000 16,036 857,122-162,878 84.03% 251 - PARKS & REC DIF FUND 501,000 501,000 8,424 441,773-59,227 88.18% 252 - CIVIC CENTER DIF FUND 301,000 301,000 4,920 260,660-40,340 86.60% 253 - LIBRARY DEVELOPMENT DIF 75,000 75,000 1,588 83,413 8,413 111.22% 254 - COMMUNITY & CULTURAL CEI 152,000 152,000 3,824 196,329 44,329 129.16% 255 - STREET FACILITY DIF FUND 10,000 10,000 0 472 -9,528 4.72% 256 - PARK FACILITY DIF FUND 0 0 0 -4 -4 0.00% 257 - FIRE PROTECTION DIF 101,000 101,000 1,476 79,028-21,972 78.25% 259 - MAINTENANCE FACILITIES DIF 75,500 75,500 1,252 65,479-10,021 86.73% 270 - ART IN PUBLIC PLACES FUND 153,000 153,000 51,387 98,508-54,492 64.38% 275 - LQ PUBLIC SAFETY OFFICER 2,200 2,200 2,000 1,968 -232 89.46% 299 - INTEREST ALLOCATION FUND 0 0 597,149 2,943,330 2,943,330 0.00% 310 - LQ FINANCE AUTHORITY DEBT 1,100 1,100 0 0 -1,100 0.00% 401 - CAPITAL IMPROVEMENT PRO( 13,136,811 79,240,072 101,089 1,899,114-77,340,958 2.40% 405 - SA PA 1 CAPITAL IMPRV FUND 1,000 1,000 0 -4 -1,004 0.38% 501 - FACILITY & FLEET REPLACEMEI 1,685,000 1,685,000 74,602 995,520-689,480 59.08% 502 - INFORMATION TECHNOLOGY 2,256,708 2,256,708 3,564 1,136,985-1,119,723 50.38% 503 - PARK EQUIP & FACILITY FUND 470,000 1,103,000 0 222,615-880,385 20.18% 504 - INSURANCE FUND 1,020,400 1,020,400 0 509,727-510,673 49.95% 601 - SILVERROCK RESORT 4,865,453 4,865,453 1,223,214 4,321,148-544,305 88.81% 602 - SILVERROCK GOLF RESERVE 79,000 79,000 75,000 74,656 -4,344 94.50% 760 - SUPPLEMENTAL PENSION PLA 5,500 5,500 5,000 4,946 -554 89.93% 761 - CERBT OPEB TRUST 10,000 10,000 77,829 37,320 27,320 373.20% 762 - PARS PENSION TRUST 100,000 100,000 102,234 159,388 59,388 159.39% Report Tota1: 111,213,788 189,560,058 16,791,094 78,928,778-110,631,281 41.64% Accounts are subject to adjusting entries and audit. The City's Annual Comprehensive Financial Report, published annually, is the best resource for all final audited numbers. Page 1 of 3 For Fiscal: 2022/23 Period Ending: 03/31/2023 Expenditure Summary Variance Original Current Period Fiscal Favorable Percent Fund Total Budget Total Budget Activity Activity (Unfavorable) Used 101 - GENERAL FUND 64,651,274 113,759,460 16,063,852 39,768,187 73,991,273 34.96% 201 - GAS TAX FUND 2,687,351 3,703,799 71,713 784,080 2,919,719 21.17% 202 - LIBRARY & MUSEUM FUND 1,909,146 4,765,851 130,803 382,187 4,383,664 8.02% 203 - PUBLIC SAFETY FUND (MEASU 0 0 0 7,043 -7,043 0.00% 210 - FEDERAL ASSISTANCE FUND 152,600 339,977 0 1,785 338,192 0.53% 212 - SLESA (COPS) FUND 100,000 100,000 12,819 49,254 50,746 49.25% 215 - LIGHTING & LANDSCAPING FU 2,465,376 2,622,376 205,251 1,510,391 1,111,985 57.60% 220-QUIMBYFUND 0 466,967 0 0 466,967 0.00% 221- AB 939 - CALRECYCLE FUND 150,000 150,000 10,980 128,759 21,241 85.84% 223 - MEASURE A FUND 3,882,000 5,843,145 0 1,083,627 4,759,518 18.55% 226 - EMERGENCY MANAGEMENT F 12,000 12,000 0 25,055 -13,055 208.79% 227 - STATE HOMELAND SECURITY 1 5,000 5,000 0 4,312 688 86.25% 230 - CASp FUND, AB 1379 5,500 5,500 0 0 5,500 0.00% 231 - SUCCESSOR AGCY PA 1 RORF 0 0 1,745,437 16,718,591 -16,718,591 0.00% 235 - SO COAST AIR QUALITY FUND 46,500 46,500 1,430 8,236 38,264 17.71% 237 - SUCCESSOR AGCY PA 1 ADMII` 0 0 3,250 4,850 -4,850 0.00% 241 - HOUSING AUTHORITY 1,712,670 1,712,670 141,712 1,309,112 403,558 76.44% 243 - RDA LOW -MOD HOUSING FUG 250,000 305,000 0 255,000 50,000 83.61% 244 - HOUSING GRANTS (Multiple) 0 90,000 0 97,052 -7,052 107.84% 247 - ECONOMIC DEVELOPMENT FL 21,500 21,500 1,000 2,000 19,500 9.30% 249 - SA 2011 LOW/MOD BOND FUI 20,000 3,644,192 0 62,290 3,581,902 1.71% 250-TRANSPORTATION DIF FUND 500,000 1,916,757 0 400,000 1,516,757 20.87% 251 - PARKS & REC DIF FUND 500,000 500,000 0 0 500,000 0.00% 252 - CIVIC CENTER DIF FUND 250,000 250,000 0 0 250,000 0.00% 253 - LIBRARY DEVELOPMENT DIF 15,000 15,000 0 0 15,000 0.00% 254 - COMMUNITY & CULTURAL CEI 0 125,000 0 0 125,000 0.00% 270- ART INPUBLIC PLACES FUND 177,000 426,165 13,561 68,980 357,185 16.19% 310 - LQ FINANCE AUTHORITY DEBT 1,100 1,100 0 0 1,100 0.00% 401 - CAPITAL IMPROVEMENT PRO( 13,136,811 78,179,947 3,055,106 9,079,442 69,100,505 11.61% 501 - FACILITY & FLEET REPLACEMEI 1,608,750 2,214,714 171,395 990,316 1,224,398 44.72% 502 - INFORMATION TECHNOLOGY 2,258,054 2,358,054 84,196 1,173,805 1,184,249 49.78% 503 - PARK EQUIP & FACILITY FUND 545,000 1,618,000 9,676 108,794 1,509,206 6.72% 504 - INSURANCE FUND 984,100 984,100 250 893,290 90,810 90.77% 601 - SILVERROCK RESORT 4,782,135 4,802,135 483,960 3,852,981 949,154 80.23% 760 - SUPPLEMENTAL PENSION PLA 12,850 12,850 0 12,833 17 99.87% 761 - CERBT OPEB TRUST 1,500 1,500 380 1,140 360 75.99% 762 - PARS PENSION TRUST 55,000 5,055,000 5,004,544 5,040,653 14,347 99.72% Report Total: 102,898,217 236,054,259 27,211,314 83,824,044 152,230,215 35.51% Accounts are subject to adjusting entries and audit. The City's Annual Comprehensive Financial Report, published annually, is the best resource for all final audited numbers. Page 2 of 3 Fund Descriptions Fund # Name Notes 101 General Fund The primary fund of the City used to account for all revenue and expenditures of the City; a broad range of municipal activities are provided through this fund. 105 Disaster Recovery Fund Accounts for use of one-time federal funding designed to deliver relief to American workers and aid in the economic recovery iin the wake of COVID-19. The American Rescue Plan Act (ARPA) was passed by Congress in 2021 to provide fiscal recovery funds to state and local governments. 201 Gas Tax Fund Gasoline sales tax allocations received from the State which are restricted to street -related expenditures. 202 Library and Museum Fund Revenues from property taxes and related expenditures for library and museum services. 203 Public Safety Fund General Fund Measure G sales tax revenue set aside for public safety expenditures. 210 Federal Assistance Fund Community Development Block Grant (CDBG) received from the federal government and the expenditures of those resources. 212 SLESF (COPS) Fund Supplemental Law Enforcement Services Funds (SLESF) received from the State for law enforcement activities. Also known as Citizen's Option for Public Safety (COPS). 215 Lighting & Landscaping Fund Special assessments levied on real property for city-wide lighting and landscape maintenance/improvements and the expenditures of those resources. 220 Quimby Fund Developer fees received under the provisions of the Quimby Act for park development and improvements. 221 AB939 Fund/Cal Recycle Franchise fees collected from the city waste hauler that are used to reduce waste sent to landfills through recycling efforts. Assembly Bill (AB) 939. 223 Measure A Fund County sales tax allocations which are restricted to street -related expenditures. 224 TUMF Fund Developer -paid Transportation Uniform Mitigation Fees (TUMF) utilized for traffic projects in Riverside County. 225 Infrastructure Fund Developer fees for the acquisition, construction or improvement of the City's infrastructure as defined by Resolution 226 Emergency Mgmt. Performance Grant (EMPG) Federal Emergency Management Agency (FEMA) grant for emergency preparedness. 227 State Homeland Security Programs (SHSP) Federal Emergency Management Agency (FEMA) grant for emergency preparedness. 230 CASP Fund, AB1379 / SB1186 Certified Access Specialist (CASp) program fees for ADA Accessibility Improvements; derived from Business License renewals. Assembly Bill (AB) 1379 and Senate Bill (SB) 1186. 231 Successor Agency PA 1 RORF Fund Successor Agency (SA) Project Area (PA) 1 Redevelopment Obligation Retirement Fund (RORF) for Redevelopment Property Tax Trust Fund (RPTTF) taxes received for debt service payments on recognized obligations of the former Redevelopment Agency (RDA). 235 SO Coast Air Quality Fund (AB2766, PM10) Contributions from the South Coast Air Quality Management District. Uses are limited to the reduction and control of airborne pollutants. Assembly Bill (AB) 2766. 237 Successor Agency PA 1 Admin Fund Successor Agency (SA) Project Area (PA) 1 for administration of the Recognized Obligation Payment Schedule (ROPS) associated with the former Redevelopment Agency (RDA). 241 Housing Authority Activities of the Housinq Authority which is to promote and provide quality affordable housinq. 243 RDA Low -Moderate Housing Fund Activities of the Housing Authority which is to promote and provide quality affordable housing. Accounts for RDA loan repayments (20 /o for Housinq) and housinq proqrams,. 244 Housing Grants Activites related Local Early Action Planning (LEAP) and SB2 grants for housing planning and development. 247 Economic Development Fund Proceeds from sale of City -owned land and transfers from General Fund for future economic development. 249 SA 2011 Low/Mod Bond Fund Successor Agency (SA) low/moderate housing fund; 2011 bonds refinanced in 2016. 250 Transportation DIF Fund Developer impact fees collected for specific public improvements - transportation related. 251 Parks & Rec. DIF Fund Developer impact fees collected for specific public improvements - parks and recreation. 252 Civic Center DIF Fund Developer impact fees collected for specific public improvements - Civic Center. 253 Library Development DIF Fund Developer impact fees collected for specific public improvements - library. 254 Community Center DIF Fund Developer impact fees collected for specific public improvements - community center. 255 Street Facility DIF Fund Developer impact fees collected for specific public improvements - streets. 256 Park Facility DIF Fund Developer impact fees collected for specific public improvements - parks. 257 Fire Protection DIF Fund Developer impact fees collected for specific public improvements - fire protection. 259 Maintenance Facilities DIF Fund Developer impact fees collected for specific public improvements - maintenance facilities. 270 Art In Public Places Fund Developer fees collected in lieu of art placement; utilized for acquisition, installation and maintenance of public artworks. 275 LQ Public Safety Officer Fund Annual transfer in from General Fund; distributed to public safety officers disabled or killed in the line of duty. 299 Interest Allocation Fund Interest earned on investments. 310 LQ Finance Authority Debt Service Fund Accounted for the debt service the Financing Authority's outstanding debt and any related reporting requirements. This bond was fully paid in October 2018. 401 Capital Improvement Program Fund Planning, design, and construction of various capital projects throughout the City. 405 SA PA 1 Capital Improvement Fund Successor Agency (SA) Project Area (PA) 1 bond proceeds restricted by the bond indenture covenants. Used for SilverRock infrastructure improvements. 501 Equipment Replacement Fund Internal Service Fund for vehicles, heavy equipment, and related facilities. 502 Information Technology Fund Internal Service Fund for computer hardware and software and phone systems. 503 Park Equipment & Facility Fund Internal Service Fund for park equipment and facilities. 504 Insurance Fund Internal Service Fund for city-wide insurance coverages. 601 SilverRock Resort Fund Enterprise Fund for activities of the city -owned golf course. 602 SilverRock Golf Reserve Fund Enterprise Fund for golf course reserves for capital improvements. 760 Supplemental Pension Plan (PARS Account) Supplemental pension savings plan for excess retiree benefits to general employees of the City. 761 Other Post Benefit Obligation Trust (OPEB) For retiree medical benefits and unfunded liabilities. 762 Pension Trust Benefit (PARS Account) I For all pension -related benefits and unfunded liabilities. Page 3 of 3 16101R I01griL14;1►197_13a9;1i mL1[e>sl City of La Quinta FINANCIAL ADVISORY COMMISSION MEETING: May 10, 2023 STAFF REPORT AGENDA TITLE: RECEIVE AND FILE THIRD QUARTER FISCAL YEAR 2022/23 TREASURY REPORTS FOR JANUARY, FEBRUARY, MARCH 2O23 RECOMMENDATION Receive and file the third quarter fiscal year 2022/23 Treasury Reports for January, February, and March 2023. BACKGROUND/ANALYSIS Commentary and Summary of Significant Activity The total book value of the portfolio increased $4.8 million, from $212.4 million at the end of December to $217.2 million at the end of March. The increase reflects operational activity throughout the quarter. The portfolio is within policy limits for investment types and total allocation by type (see chart below) and is also within policy guidelines for investment ratings. Portfolio Allocations Max Investment Type January February March Allowed Bank Accounts 9.53% 8.77% 8.09% 100% Local Agency Investment Fund (LAIF) City 8.35% 8.32% 8.72% (1) Local Agency Investment Fund (LAIF) Housing 0.90% 0.89% 0.94% (1)(2) Money Market Pool Accounts -CAMP 16.92% 16.93% 17.81 % N/A Federal Agency Coupons 17.64% 18.03% 18.88% 100% Treasury Coupons 19.41 % 18.48% 16.63% 100% Treasury Discount Notes 6.48% 7.32% 9.01 % 100% Certificates of Deposit (CD's) 14.81 % 14.88% 16.27% 30% Corporate Notes 0.60% 0.38% 0.40% 30% Money Market with Fiscal Agent 0.00% 0.77% 0.00% (2) CERBT- OPEB Trust 0.77% 0.77% 0.84% (3) PARS Pension Trust 4.59% 4.46% 2.42% (3) Total 100% 100% 100% LAIF is subject to maximum dollar amount not a percentage of the portfolio (2) Funds held by fiscal agent and the LAIF Housing funds are governed by bond indentures and not subject to City Investment Policy (3) OPEB and pension trusts are fiduciary accounts and not subject to City Investment Policy The fiscal year annual effective rate of return is 1.81 % as of March, which is a 26 basis point (bps) increase since December. Total earnings for the quarter of $1.27 million is $930,536 above last year, when the annual effective rate was only 0.75% City staff is continuing to evaluate liquidity needs and reinvesting money in short-term United States treasuries and the California Asset Management Program (CAMP) which are yielding more than the Local Agency Investment Fund (LAIF). Average Days Effective Rate Total Earnings to Maturity of Return YTD January $ 348,407 440 1.60% February $ 406,907 453 1.69% March $ 519,702 475 1.81 % Quarter 2 $ 1,275,016 456 1.70% Throughout the quarter, one agency bond, eight treasuries, one corporate, and six CDs matured; one agency bond, ten treasuries, and thirteen CDs were purchased. There were no sales or calls. Maturities and purchases are listed in detail in the attached reports. Other Notes Money market funds with the fiscal agent are bond proceeds subject to bond indentures, not the City's investment policy. Successor Agency (SA) funds cannot be invested long- term; therefore SA funds are only invested in LAIF. Looking Ahead The Treasurer follows a "buy and hold" Investment Policy, unless it is fiscally advantageous to actively trade outside of maturity dates. In the short term, the Treasurer will invest in CAMP and LAIF as needed. Longer term investments may include Government Sponsored Enterprise (agencies) securities, U.S. Treasuries, Corporate Notes, and Negotiable Certificates of Deposits. All investments recognize both immediate and long-term cash flow needs, and there is sufficient liquidity in the portfolio to meet expenditure requirements for the next six months. AL I LKNA I IVL5 - None Prepared by: Rosemary Hallick, Financial Services Analyst Approved by: Claudia Martinez, Finance Director/City Treasurer Attachment: 1. Treasurer's Report for January 1, 2023 to March 31, 2023 ATTACHMENT a — GEM e& DESERT — City of La Quinta Portfolio Management Portfolio Summary January 31, 2023 City of La Quinta Par Market Book % of Days to YTM Investments Value Value Value Portfolio Term Maturity 365 Equiv. Bank Accounts 21,616,459.78 21,616,459.78 21,616,459.78 9.53 1 1 0.000 Local Agency Investment Fund -City 18,937,383.16 18,517,467.82 18,937,383.16 8.35 1 1 2.425 Local Agency Invstmnt Fund -Housing 2,036,215.89 2,010,335.04 2,036,215.89 0.90 1 1 2.425 Money Market Accounts - CAMP 38,403,433.27 38,403,433.27 38,403,433.27 16.92 1 1 4.530 Federal Agency Coupon Securities 40,250,000.00 37,480,697.00 40,035,349.09 17.64 1,660 1,042 1.464 Treasury Coupon Securities 44,750,000.00 42,907,815.00 44,040,584.40 19.41 962 657 2.590 Treasury Discount Notes 15,000,000.00 14,851,300.00 14,703,766.15 6.48 177 79 4.222 Certificate of Deposits 33,616,000.00 32,274,821.15 33,615,377.50 14.81 1,673 814 2.188 Corporate Notes 1,400,000.00 1,342,758.00 1,360,910.00 0.60 1,666 462 2.099 Money Market with Fiscal Agent 4,644.86 4,644.86 4,644.86 0.00 1 1 0.000 CERBT - OPEB Trust 1,750,883.78 1,750,883.78 1,750,883.78 0.77 1 1 0.000 PARS Pension Trust 10,413,344.84 10,413,344.84 10,413,344.84 4.59 1 1 0.000 228,178,365.58 221,573,960.54 226,918,352.72 100.00% 749 440 2.362 Investments Total Earnings January 31 Month Ending Fiscal Year To Date Current Year 348,407.29 2,022,861.35 Average Daily Balance 219,710,655.26 215,220,017.11 Effective Rate of Return 1.87% 1.60% 1 certify that this report accurately reflects all pooled investments and is in compliance with the California Government Code and the City Investment Policy. As Treasurer of the City of La Quinta, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. The City of La Quinta used the monthly account statements issued by our financial institutions to determine the fair market value of investments at month end. Claudia Martinez, Finance Director/City Treasurer Reporting period 01/01/2023-01/31/2023 Run Date: 05/05/2023 - 11:26 Portfolio CITY CID PM (PRF_PM1) 7.3.0 Report Ver. 7.3.6.1 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 1 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Bank Accounts SYS1293 1293 Bank of New York 09/01/2020 7,890,054.47 7,890,054.47 7,890,054.47 1 1 0.000 059731851 1228 Bank of the West 08/20/2019 12,601,997.25 12,601,997.25 12,601,997.25 1 1 0.000 SYS1059 1059 City Petty Cash 07/01/2016 3,300.00 3,300.00 3,300.00 1 1 0.000 SYS1318 1318 Dune Palms Mobile Estates 03/09/2021 703,148.65 703,148.65 703,148.65 1 1 0.000 SYS1062 1062 La Quinta Palms Realty 07/01/2016 417,959.41 417,959.41 417,959.41 1 1 0.000 Subtotal and Average 15,550,579.54 21,616,459.78 21,616,459.78 21,616,459.78 1 1 0.000 Local Agency Investment Fund -City 98-33-434 1055 Local Agency Inv Fund 18,937,383.16 18,517,467.82 18,937,383.16 2.425 1 1 2.425 Subtotal and Average 18,896,673.45 18,937,383.16 18,517,467.82 18,937,383.16 1 1 2.425 Local Agency Invstmnt Fund -Housing 25-33-005 1113 Local Agency Inv Fund 2,036,215.89 2,010,335.04 2,036,215.89 2.425 1 1 2.425 Subtotal and Average 2,032,119.69 2,036,215.89 2,010,335.04 2,036,215.89 1 1 2.425 Money Market Accounts - CAMP SYS1153 1153 California Asset Management Pr 09/26/2018 38,403,433.27 38,403,433.27 38,403,433.27 4.530 1 1 4.530 Subtotal and Average 35,368,544.59 38,403,433.27 38,403,433.27 38,403,433.27 1 1 4.530 Federal Agency Coupon Securities 3133EMX64 1340 Federal Farm Credit Bank 10/22/2021 500,000.00 494,840.00 499,002.04 0.170 553 86 0.302 04/28/2023 3133EKZK5 1223 Federal Farm Credit Bank 09/12/2019 500,000.00 491,280.00 499,400.00 1.600 1,432 194 1.632 08/14/2023 3133EJYL7 1158 Federal Farm Credit Bank 10/15/2018 250,000.00 247,040.00 247,275.00 2.800 1,786 216 3.041 09/05/2023 3133EK4X1 1234 Federal Farm Credit Bank 11/01/2019 1,000,000.00 976,530.00 996,900.00 1.600 1,461 273 1.680 11/01/2023 3130AFW94 1177 Federal Home Loan Bank 03/01/2019 500,000.00 490,470.00 498,550.00 2.500 1,810 377 2.563 02/13/2024 3133ELNEO 1246 Federal Farm Credit Bank 02/14/2020 1,000,000.00 967,060.00 999,000.00 1.430 1,461 378 1.456 02/14/2024 3133ENYH7 1401 Federal Farm Credit Bank 06/10/2022 500,000.00 487,505.00 499,080.00 2.625 731 495 2.720 06/10/2024 3135GOV75 1206 Federal National Mtg Assn 07/15/2019 500,000.00 481,200.00 495,950.00 1.750 1,814 517 1.922 07/02/2024 3133EKWV4 1212 Federal Farm Credit Bank 08/02/2019 500,000.00 480,330.00 499,500.00 1.850 1,820 541 1.871 07/26/2024 3133EKP75 1224 Federal Farm Credit Bank 09/17/2019 500,000.00 478,635.00 498,750.00 1.600 1,827 594 1.652 09/17/2024 3133ELEA8 1242 Federal Farm Credit Bank 12/17/2019 1,000,000.00 958,790.00 998,600.00 1.700 1,736 594 1.731 09/17/2024 3135GO6E8 1291 Federal National Mtg Assn 11/18/2020 500,000.00 465,000.00 499,250.00 0.420 1,461 656 0.458 11/18/2024 3133ENGN4 1355 Federal Farm Credit Bank 12/09/2021 1,000,000.00 938,120.00 1,000,000.00 0.970 1,096 677 0.970 12/09/2024 3135GAAW1 1300 Federal National Mtg Assn 12/30/2020 500,000.00 463,230.00 500,000.00 0.400 1,461 698 0.400 12/30/2024 3130AP21.18 1353 Federal Home Loan Bank 12/07/2021 1,000,000.00 927,900.00 987,100.00 0.550 1,127 706 0.976 01/07/2025 313OAQWY5 1374 Federal Home Loan Bank 02/25/2022 1,000,000.00 946,890.00 1,000,000.00 1.700 1,095 754 1.700 02/24/2025 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 Report Ver. 7.3.6.1 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 2 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM 365 Maturity Date Federal Agency Coupon Securities 3135G031.15 1365 Federal National Mtg Assn 01/28/2022 500,000.00 462,005.00 487,790.00 0.625 1,180 811 1.400 04/22/2025 3134GVYG7 1279 Federal Home Loan Mtg Corp 05/27/2020 1,000,000.00 919,080.00 1,000,000.00 0.625 1,826 846 0.625 05/27/2025 3133ELH23 1280 Federal Farm Credit Bank 06/09/2020 500,000.00 459,850.00 499,850.00 0.500 1,826 859 0.506 06/09/2025 3133ELH80 1282 Federal Farm Credit Bank 06/10/2020 500,000.00 459,785.00 500,000.00 0.680 1,826 860 0.680 06/10/2025 3130AJKW8 1281 Federal Home Loan Bank 06/03/2020 500,000.00 459,985.00 499,850.00 0.500 1,836 863 0.506 06/13/2025 3130AJRP6 1283 Federal Home Loan Bank 06/30/2020 300,000.00 275,451.00 300,000.00 0.680 1,826 880 0.680 06/30/2025 3137EAEU9 1297 Federal Home Loan Mtg Corp 12/07/2020 1,000,000.00 912,390.00 997,300.00 0.375 1,687 901 0.434 07/21/2025 3137EAEU9 1361 Federal Home Loan Mtg Corp 01/05/2022 500,000.00 456,195.00 487,090.00 0.375 1,293 901 1.120 07/21/2025 3135G05S8 1288 Federal National Mtg Assn 08/14/2020 500,000.00 455,500.00 500,000.00 0.500 1,826 925 0.500 08/14/2025 3136G4M75 1290 Federal National Mtg Assn 08/28/2020 500,000.00 457,290.00 499,750.00 0.520 1,816 929 0.530 08/18/2025 3136G4N74 1289 Federal National Mtg Assn 08/21/2020 1,000,000.00 911,940.00 1,000,000.00 0.560 1,826 932 0.560 08/21/2025 3137EAEX3 1307 Federal Home Loan Mtg Corp 02/23/2021 500,000.00 454,685.00 495,999.50 0.375 1,673 965 0.552 09/23/2025 3137EAEX3 1310 Federal Home Loan Mtg Corp 03/30/2021 1,000,000.00 909,370.00 983,940.00 0.375 1,638 965 0.740 09/23/2025 3130ARGJ4 1385 Federal Home Loan Bank 04/14/2022 500,000.00 478,445.00 500,000.00 2.500 1,279 986 2.500 10/14/2025 3134GW5R3 1362 Federal Home Loan Mtg Corp 01/05/2022 400,000.00 363,740.00 391,360.00 0.650 1,391 999 1.232 10/27/2025 3135G06G3 1354 Federal National Mtg Assn 12/07/2021 1,000,000.00 908,930.00 976,300.00 0.500 1,431 1,010 1.120 11/07/2025 3135GA2Z3 1292 Federal National Mtg Assn 11/17/2020 500,000.00 451,595.00 499,250.00 0.560 1,826 1,020 0.590 11/17/2025 3130AKFA9 1298 Federal Home Loan Bank 12/07/2020 500,000.00 451,630.00 497,400.00 0.375 1,831 1,045 0.480 12/12/2025 3135GA7D7 1299 Federal National Mtg Assn 12/23/2020 500,000.00 452,120.00 500,000.00 0.600 1,826 1,056 0.600 12/23/2025 3134GXGZ1 1301 Federal Home Loan Mtg Corp 12/30/2020 500,000.00 452,785.00 500,000.00 0.550 1,826 1,063 0.550 12/30/2025 3130AKMZ6 1302 Federal Home Loan Bank 01/14/2021 500,000.00 449,200.00 500,000.00 0.510 1,826 1,078 0.510 01/14/2026 313OAKN28 1304 Federal Home Loan Bank 01/29/2021 500,000.00 449,210.00 500,000.00 0.550 1,826 1,093 0.550 01/29/2026 3130ALV92 1312 Federal Home Loan Bank 03/30/2021 500,000.00 457,560.00 500,000.00 1.050 1,826 1,153 0.938 03/30/2026 3130AMFS6 1324 Federal Home Loan Bank 06/17/2021 1,000,000.00 901,460.00 993,420.00 0.750 1,821 1,227 0.885 06/12/2026 3133EM2C5 1330 Federal Farm Credit Bank 08/10/2021 500,000.00 443,970.00 498,000.00 0.710 1,826 1,286 0.792 08/10/2026 3133EM4X7 1338 Federal Farm Credit Bank 09/28/2021 1,000,000.00 894,830.00 991,080.00 0.800 1,808 1,317 0.985 09/10/2026 3130APBM6 1337 Federal Home Loan Bank 09/30/2021 1,000,000.00 895,030.00 999,000.00 1.000 1,826 1,337 1.021 09/30/2026 3130APB46 1339 Federal Home Loan Bank 10/13/2021 1,000,000.00 892,740.00 998,250.00 0.950 1,826 1,350 0.986 10/13/2026 3134GW6C5 1359 Federal Home Loan Mtg Corp 01/05/2022 500,000.00 442,385.00 486,000.00 0.800 1,757 1,365 1.403 10/28/2026 3133ENCQ1 1344 Federal Farm Credit Bank 11/02/2021 1,000,000.00 904,570.00 1,000,000.00 1.270 1,826 1,370 1.270 11/02/2026 3130APTV7 1347 Federal Home Loan Bank 11/24/2021 500,000.00 459,485.00 499,500.00 0.700 1,826 1,392 1.489 11/24/2026 313OAQF65 1358 Federal Home Loan Bank 12/22/2021 1,000,000.00 908,130.00 999,750.00 1.250 1,825 1,419 1.255 12/21/2026 3134GWUQ7 1366 Federal Home Loan Mtg Corp 02/10/2022 1,000,000.00 880,460.00 945,570.00 0.700 1,784 1,428 1.870 12/30/2026 3130AQJR5 1364 Federal Home Loan Bank 01/27/2022 1,000,000.00 907,160.00 1,000,000.00 1.500 1,826 1,456 1.500 01/27/2027 3130AQSA2 1367 Federal Home Loan Bank 02/10/2022 1,000,000.00 919,000.00 1,000,000.00 1.830 1,826 1,470 1.830 02/10/2027 3130ARGY1 1387 Federal Home Loan Bank 04/19/2022 1,000,000.00 946,420.00 1,000,000.00 2.700 1,826 1,538 2.700 04/19/2027 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 3 CUSIP Investment # Issuer Average Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Federal Agency Coupon Securities 3130ASDV8 1409 Federal Home Loan Bank 06/28/2022 300,000.00 288,636.00 300,000.00 3.300 1,826 1,608 3.300 06/28/2027 3133ENL99 1426 Federal Farm Credit Bank 09/15/2022 1,000,000.00 980,820.00 997,492.55 3.375 1,826 1,687 3.430 09/15/2027 3133ENQ29 1433 Federal Farm Credit Bank 09/30/2022 1,000,000.00 1,007,200.00 996,400.00 4.000 1,825 1,701 4.080 09/29/2027 3133EN31-11 1441 Federal Farm Credit Bank 11/29/2022 1,000,000.00 1,007,860.00 998,650.00 4.000 1,826 1,762 4.030 11/29/2027 3133EN3S7 1446 Federal Farm Credit Bank 12/07/2022 1,000,000.00 996,980.00 998,000.00 3.750 1,826 1,770 3.794 12/07/2027 Subtotal and Average 40,808,404.57 40,250,000.00 37,480,697.00 40,035,349.09 1,660 1,042 1.464 Treasury Coupon Securities 91282CBNO 1432 U.S. Treasury 09/30/2022 3,000,000.00 2,990,040.00 2,956,788.66 0.125 151 27 3.630 02/28/2023 91282CBNO 1444 U.S. Treasury 12/02/2022 2,000,000.00 1,993,360.00 1,980,078.13 0.125 88 27 4.264 02/28/2023 91282CBU4 1349 U.S. Treasury 12/07/2021 1,000,000.00 992,860.00 996,718.75 0.125 479 58 0.376 03/31/2023 912828Q29 1431 U.S. Treasury 09/30/2022 2,000,000.00 1,990,000.00 1,977,200.00 1.500 182 58 3.824 03/31/2023 91282CBU4 1445 U.S. Treasury 12/02/2022 3,000,000.00 2,978,580.00 2,958,984.38 0.125 119 58 4.366 03/31/2023 91282CCD1 1350 U.S. Treasury 12/07/2021 1,000,000.00 985,160.00 995,468.75 0.125 540 119 0.432 05/31/2023 912828R69 1443 U.S. Treasury 12/02/2022 4,000,000.00 3,959,520.00 3,944,075.80 1.625 180 119 4.515 05/31/2023 91282CCK5 1452 U.S. Treasury 01/04/2023 2,000,000.00 1,962,500.00 1,956,875.00 0.125 177 149 4.635 06/30/2023 91282CCN9 1341 U.S. Treasury 10/22/2021 500,000.00 488,770.00 497,792.97 0.125 647 180 0.375 07/31/2023 912828T26 1217 U.S. Treasury 08/21/2019 500,000.00 489,025.00 499,300.00 1.375 1,501 241 1.410 09/30/2023 91282CBA8 1351 U.S. Treasury 12/07/2021 1,000,000.00 960,740.00 990,000.00 0.125 738 317 0.623 12/15/2023 91282CBEO 1342 U.S. Treasury 10/22/2021 1,000,000.00 957,070.00 991,000.00 0.125 815 348 0.531 01/15/2024 91282CBR1 1352 U.S. Treasury 12/07/2021 1,000,000.00 951,800.00 989,800.00 0.250 829 408 0.704 03/15/2024 91282CBV2 1360 U.S. Treasury 01/05/2022 500,000.00 475,040.00 494,882.81 0.375 831 439 0.830 04/15/2024 912828XT2 1418 U.S. Treasury 05/04/2022 1,000,000.00 966,090.00 985,240.00 2.000 758 485 2.736 05/31/2024 9128282U3 1400 U.S. Treasury 06/09/2022 500,000.00 480,295.00 490,850.00 1.875 814 577 2.727 08/31/2024 91282CDB4 1343 U.S. Treasury 10/22/2021 1,000,000.00 939,020.00 996,320.00 0.625 1,089 622 0.750 10/15/2024 9128283DO 1390 U.S. Treasury 05/03/2022 1,000,000.00 964,490.00 985,190.00 2.250 912 638 2.870 10/31/2024 912828YV6 1241 U.S. Treasury 12/16/2019 1,000,000.00 950,940.00 989,687.50 1.500 1,811 668 1.718 11/30/2024 91282CAT8 1311 U.S. Treasury 03/30/2021 1,000,000.00 904,300.00 977,500.00 0.250 1,676 1,003 0.750 10/31/2025 91282CAZ4 1315 U.S. Treasury 04/22/2021 500,000.00 452,655.00 492,187.50 0.375 1,683 1,033 0.720 11/30/2025 91282CBC4 1303 U.S. Treasury 01/07/2021 500,000.00 452,385.00 498,632.81 0.375 1,819 1,064 0.431 12/31/2025 91282CBH3 1309 U.S. Treasury 02/23/2021 500,000.00 450,545.00 495,100.00 0.375 1,803 1,095 0.577 01/31/2026 91282CBQ3 1319 U.S. Treasury 05/28/2021 500,000.00 451,210.00 494,165.00 0.500 1,737 1,123 0.750 02/28/2026 91282CBQ3 1382 U.S. Treasury 03/23/2022 750,000.00 676,815.00 698,025.00 0.500 1,438 1,123 2.353 02/28/2026 91282CBT7 1320 U.S. Treasury 05/28/2021 500,000.00 454,280.00 499,525.00 0.750 1,768 1,154 0.770 03/31/2026 91282CBT7 1322 U.S. Treasury 06/17/2021 500,000.00 454,280.00 498,450.00 0.750 1,748 1,154 0.816 03/31/2026 9128286S4 1383 U.S. Treasury 03/23/2022 1,000,000.00 955,590.00 999,010.00 2.375 1,499 1,184 2.400 04/30/2026 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 4 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Treasury Coupon Securities 91282CCF6 1321 U.S. Treasury 06/01/2021 1,000,000.00 903,830.00 997,060.00 0.750 1,825 1,215 0.810 05/31/2026 91282CCF6 1323 U.S. Treasury 06/17/2021 500,000.00 451,915.00 497,095.00 0.750 1,809 1,215 0.870 05/31/2026 91282CCP4 1335 U.S. Treasury 09/29/2021 1,000,000.00 896,290.00 983,750.00 0.625 1,766 1,276 0.970 07/31/2026 91282CCW9 1336 U.S. Treasury 09/29/2021 1,000,000.00 898,440.00 988,500.00 0.750 1,797 1,307 0.990 08/31/2026 91282CCW9 1380 U.S. Treasury 03/22/2022 500,000.00 449,220.00 466,454.17 0.750 1,623 1,307 2.350 08/31/2026 91282CDG3 1381 U.S. Treasury 03/22/2022 500,000.00 453,850.00 473,396.82 1.125 1,684 1,368 2.350 10/31/2026 912828Z78 1369 U.S. Treasury 02/10/2022 1,000,000.00 917,030.00 986,700.00 1.500 1,816 1,460 1.781 01/31/2027 91282CEF4 1391 U.S. Treasury 05/03/2022 1,000,000.00 952,620.00 976,860.00 2.500 1,793 1,519 3.010 03/31/2027 91282CEN7 1398 U.S. Treasury 06/08/2022 500,000.00 480,920.00 495,000.00 2.750 1,787 1,549 2.971 04/30/2027 91282BX88 1397 U.S. Treasury 06/07/2022 1,000,000.00 946,990.00 969,687.50 2.375 1,803 1,564 3.041 05/15/2027 91282CET4 1399 U.S. Treasury 06/08/2022 500,000.00 478,320.00 491,842.18 2.625 1,818 1,580 2.980 05/31/2027 91282CFB2 1417 U.S. Treasury 08/15/2022 1,000,000.00 961,060.00 989,460.00 2.750 1,811 1,641 2.980 07/31/2027 91282CFB2 1422 U.S. Treasury 08/29/2022 1,000,000.00 961,060.00 979,645.67 2.750 1,797 1,641 3.200 07/31/2027 9128282RO 1439 U.S. Treasury 11/18/2022 1,000,000.00 940,510.00 927,110.00 2.250 1,731 1,656 3.950 08/15/2027 91282CFH9 1456 U.S. Treasury 01/24/2023 500,000.00 488,400.00 489,175.00 3.125 1,680 1,672 3.640 08/31/2027 Subtotal and Average 46,380,263.43 44,750,000.00 42,907,815.00 44,040,584.40 962 657 2.590 Treasury Discount Notes 912796YB9 1423 U.S. Treasury 09/02/2022 3,000,000.00 2,989,350.00 2,951,409.30 3.221 181 29 3.366 03/02/2023 912796YB9 1424 U.S. Treasury 09/02/2022 2,000,000.00 1,992,900.00 1,967,621.12 3.220 181 29 3.365 03/02/2023 912796YV5 1436 U.S. Treasury 11/02/2022 5,000,000.00 4,946,750.00 4,893,349.12 4.363 176 85 4.583 04/27/2023 912796YV5 1437 U.S. Treasury 11/07/2022 2,000,000.00 1,978,700.00 1,958,436.61 4.375 171 85 4.593 04/27/2023 912796ZR3 1453 U.S. Treasury 01/04/2023 3,000,000.00 2,943,600.00 2,932,950.00 4.572 176 148 4.807 06/29/2023 Subtotal and Average 14,419,932.28 15,000,000.00 14,851,300.00 14,703,766.15 177 79 4.222 Certificate of Deposits 81768PAF3 1254 Servisfirst Bank 02/21/2020 248,000.00 247,566.87 248,000.00 1.600 1,096 20 1.601 02/21/2023 92535LCD4 1180 Verus Bank of Commerce 02/28/2019 248,000.00 247,634.82 248,000.00 2.700 1,461 27 2.700 02/28/2023 034577AH9 1119 Aneca Federal Credit Union 03/22/2018 245,000.00 244,375.54 245,000.00 2.800 1,826 49 2.802 03/22/2023 66704MEQO 1263 Northstar Bank 03/31/2020 248,000.00 246,561.40 248,000.00 1.150 1,095 58 1.150 03/31/2023 954444BS3 1265 West Michigan Cmnty Bk 03/31/2020 248,000.00 246,561.40 248,000.00 1.150 1,095 58 1.150 03/31/2023 17312QJ26 1123 Citibank NA 04/11/2018 245,000.00 244,125.50 245,000.00 2.900 1,826 69 2.902 04/11/2023 20726ABA5 1189 Congressional Bank 04/30/2019 248,000.00 246,685.28 248,000.00 2.500 1,459 86 2.502 04/28/2023 29278TAY6 1125 EnerBank USA 04/30/2018 240,000.00 238,986.69 240,000.00 2.950 1,824 86 2.952 04/28/2023 32117BCX4 1179 First National Bank 03/05/2019 248,000.00 246,721.46 248,000.00 2.800 1,522 93 2.802 05/05/2023 725404AB3 1194 Pittsfield Cooperative Bank 06/07/2019 245,000.00 242,970.39 245,000.00 2.500 1,461 126 2.502 06/07/2023 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 5 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 619165JD6 1173 Morton Community 03/20/2019 248,000.00 245,977.93 248,000.00 2.750 1,553 139 2.753 06/20/2023 74934YAH4 1144 RCB Bank 06/20/2018 245,000.00 243,379.11 245,000.00 3.150 1,826 139 3.152 06/20/2023 02616AAH2 1285 American First CU 06/26/2020 248,000.00 243,507.26 248,000.00 0.350 1,095 145 0.350 06/26/2023 02772JBD1 1205 American National Bank 07/19/2019 248,000.00 244,622.73 248,000.00 2.000 1,461 168 2.001 07/19/2023 32110YLK9 1147 First National Bank of America 07/20/2018 245,000.00 242,956.39 245,000.00 3.150 1,826 169 3.152 07/20/2023 06426KAN8 1151 Bank of New England 07/31/2018 249,000.00 246,828.65 249,000.00 3.250 1,826 180 3.252 07/31/2023 75472RAD3 1218 Raymond James Bank 08/23/2019 244,000.00 239,867.69 244,000.00 1.950 1,461 203 1.951 08/23/2023 89579NCD3 1262 Triad Bank 03/30/2020 248,000.00 241,956.24 248,000.00 1.350 1,278 240 1.352 09/29/2023 57116ARV2 1155 Cache Valley BK F/K/A Marlin 10/17/2018 248,000.00 244,834.91 248,000.00 3.300 1,826 258 3.302 10/17/2023 625925AR3 1160 Municipal Trust and Savings 10/17/2018 245,000.00 241,700.51 245,000.00 3.200 1,826 258 3.202 10/17/2023 90348JEJ5 1161 UBS Bank USA 10/17/2018 245,000.00 241,959.54 245,000.00 3.350 1,826 258 3.352 10/17/2023 474067AQ8 1154 Jefferson Financial CU 10/19/2018 245,000.00 241,936.96 245,000.00 3.350 1,826 260 3.352 10/19/2023 20143PDV9 1162 Commercial Bank 11/15/2018 248,000.00 244,585.53 248,000.00 3.400 1,826 287 3.402 11/15/2023 67054NAN3 1164 Numerica Credit Union 11/28/2018 248,000.00 244,739.16 248,000.00 3.550 1,826 300 3.552 11/28/2023 48115LAD6 1396 Jovia Financial Credit Union 06/07/2022 248,000.00 242,333.51 248,000.00 2.500 548 309 2.502 12/07/2023 635573AL2 1170 National Cooperative Bank, N.A 12/21/2018 245,000.00 241,107.82 245,000.00 3.400 1,826 323 3.402 12/21/2023 066851 WJ1 1172 Bar Harbor Bank and Trust 12/31/2018 248,000.00 243,835.34 248,000.00 3.350 1,824 331 3.352 12/29/2023 89269FDP7 1415 Tradition Capital 07/20/2022 246,000.00 240,663.54 246,000.00 3.000 551 355 3.008 01/22/2024 51210SQU4 1208 Lakeside Bank 07/30/2019 248,000.00 240,034.21 248,000.00 2.000 1,644 362 2.003 01/29/2024 77579ADF0 1251 Rollstone B&T 02/12/2020 245,000.00 235,909.35 245,000.00 1.650 1,461 376 1.651 02/12/2024 66736ABP3 1181 Northwest Bank 02/13/2019 248,000.00 241,964.97 248,000.00 2.950 1,826 377 2.951 02/13/2024 949763XY7 1174 Wells Fargo 02/27/2019 248,000.00 241,879.32 248,000.00 3.000 1,826 391 3.001 02/27/2024 50625LAW3 1384 Lafayette FCU 03/30/2022 248,000.00 238,949.86 248,000.00 2.050 729 421 2.053 03/28/2024 882213AB7 1260 Texas Bank Financial 03/31/2020 245,000.00 233,521.43 245,000.00 1.100 1,458 421 1.101 03/28/2024 472382AQ3 1272 The Jefferson Bank 04/15/2020 248,000.00 236,434.94 248,000.00 1.250 1,461 439 1.251 04/15/2024 08016PDQ9 1270 Belmont Bank and Trust 04/16/2020 248,000.00 236,409.48 248,000.00 1.250 1,461 440 1.251 04/16/2024 69506YRH4 1269 Pacific Western Bank 04/16/2020 245,000.00 233,789.61 245,000.00 1.300 1,461 440 1.301 04/16/2024 56065GAG3 1188 Main Street Bank 04/26/2019 248,000.00 240,207.47 248,000.00 2.600 1,827 450 2.603 04/26/2024 33640VDD7 1231 First Service Bank 11/15/2019 248,000.00 237,295.06 248,000.00 1.700 1,643 469 1.701 05/15/2024 48128HXU7 1185 JP Morgan Chase 05/16/2019 245,000.00 239,218.19 245,000.00 3.250 1,827 470 3.254 05/16/2024 46256YAZ2 1186 Iowa State Bank 05/23/2019 245,000.00 236,509.16 245,000.00 2.400 1,827 477 2.403 05/23/2024 538036GV0 1238 Live Oak Bank 11/27/2019 248,000.00 237,330.42 248,000.00 1.800 1,644 482 1.802 05/28/2024 156634AK3 1184 Century Next Bank 05/29/2019 248,000.00 239,559.81 248,000.00 2.500 1,827 483 2.503 05/29/2024 72651 LCL6 1195 Plains Commerce Bank 06/07/2019 245,000.00 236,957.49 245,000.00 2.550 1,827 492 2.553 06/07/2024 299547AQ2 1196 Liberty FCU F/K/A Evansville T 06/12/2019 248,000.00 239,884.59 248,000.00 2.600 1,827 497 2.603 06/12/2024 524661CB9 1197 Legacy Bank 06/19/2019 248,000.00 239,104.24 248,000.00 2.400 1,827 504 2.403 06/19/2024 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 6 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 176688CP2 1199 Citizens State Bank 06/21/2019 248,000.00 239,070.31 248,000.00 2.400 1,827 506 2.403 06/21/2024 20416TAQ5 1202 Communitywide FCU 06/28/2019 248,000.00 238,440.50 248,000.00 2.250 1,827 513 2.253 06/28/2024 761402BY1 1203 Revere Bank 06/28/2019 247,000.00 237,726.90 247,000.00 2.300 1,827 513 2.303 06/28/2024 00257TBD7 1207 Abacus Federal Savings 07/26/2019 248,000.00 237,107.95 248,000.00 1.950 1,827 541 1.952 07/26/2024 33625CCP2 1209 First Security Bank of WA 07/30/2019 248,000.00 237,211.65 248,000.00 2.000 1,827 545 2.002 07/30/2024 710571DS6 1210 People's Bank 07/31/2019 248,000.00 237,443.96 248,000.00 2.000 1,827 546 2.002 07/31/2024 740367HP5 1213 Preferred Bank 08/16/2019 249,000.00 238,102.36 249,000.00 2.000 1,827 562 2.002 08/16/2024 33766LAJ7 1216 FirsTier Bank 08/23/2019 249,000.00 237,782.98 249,000.00 1.950 1,827 569 1.952 08/23/2024 938828131-12 1215 Washington Federal 08/23/2019 248,000.00 237,016.54 248,000.00 2.000 1,827 569 2.002 08/23/2024 336460CX6 1222 First State Bk DeQueen 08/30/2019 248,000.00 236,124.42 248,000.00 1.800 1,827 576 1.802 08/30/2024 334342CD2 1221 First Natl Bk of Syracuse 08/30/2019 249,000.00 237,268.04 249,000.00 1.850 1,827 576 1.852 08/30/2024 15118RRH2 1220 Celtic Bank 08/30/2019 248,000.00 236,315.16 248,000.00 1.850 1,827 576 1.852 08/30/2024 05580AD50 1333 BMW Bank 09/10/2021 245,000.00 229,046.48 245,000.00 0.650 1,096 587 0.651 09/10/2024 06652CHB0 1227 BankWest Inc 09/27/2019 248,000.00 235,447.83 248,000.00 1.700 1,827 604 1.702 09/27/2024 84223QAN7 1286 Southern Bancorp Bk 06/26/2020 248,000.00 230,169.52 248,000.00 0.500 1,582 632 0.500 10/25/2024 804375131-4 1235 Sauk Valley B&T Co 11/07/2019 248,000.00 235,220.69 248,000.00 1.700 1,827 645 1.702 11/07/2024 61690UNX4 1237 Morgan Stanley Bank 11/20/2019 245,000.00 233,293.41 245,000.00 1.950 1,827 658 1.952 11/20/2024 61760A3B3 1236 Morgan Stanley Private Bk, NA 11/20/2019 245,000.00 233,081.14 245,000.00 1.900 1,827 658 1.902 11/20/2024 064520BG3 1287 Bank Princeton 06/30/2020 248,000.00 229,015.85 248,000.00 0.500 1,644 698 0.500 12/30/2024 80865MAB3 1454 Scient FCU 01/13/2023 248,000.00 248,425.66 248,000.00 4.650 731 712 4.656 01/13/2025 89388CEYO 1328 Transportation Alliance Bk TAB 07/23/2021 248,000.00 228,241.44 248,000.00 0.400 1,280 722 0.401 01/23/2025 06417NZQ9 1329 Bank OZK 07/29/2021 248,000.00 228,085.17 248,000.00 0.400 1,280 728 0.401 01/29/2025 90983WBT7 1249 United Community 02/07/2020 248,000.00 234,239.97 248,000.00 1.650 1,827 737 1.652 02/07/2025 32114VBT3 1250 First National Bank Michigan 02/14/2020 248,000.00 234,115.24 248,000.00 1.650 1,827 744 1.652 02/14/2025 35637RDC8 1248 Freedom Financial 02/14/2020 248,000.00 233,626.03 248,000.00 1.550 1,827 744 1.552 02/14/2025 029728BC5 1255 American State 02/21/2020 248,000.00 233,744.07 248,000.00 1.600 1,827 751 1.602 02/21/2025 17286TAGO 1252 Citadel FCU 02/27/2020 248,000.00 233,884.54 248,000.00 1.650 1,827 757 1.652 02/27/2025 00435JBH5 1256 Access Bank 03/13/2020 248,000.00 233,559.23 248,000.00 1.600 1,826 771 1.601 03/13/2025 849430BF9 1257 Spring Bank 03/20/2020 248,000.00 232,923.85 248,000.00 1.500 1,826 778 1.501 03/20/2025 05465DAEB 1258 Axos Bank 03/26/2020 248,000.00 233,585.14 248,000.00 1.650 1,826 784 1.651 03/26/2025 020080BX4 1267 Alma Bank 03/30/2020 248,000.00 232,261.08 248,000.00 1.400 1,824 786 1.399 03/28/2025 2027506M2 1268 Commonwealth Business Bk 03/31/2020 248,000.00 231,607.55 248,000.00 1.250 1,826 789 1.251 03/31/2025 654062JZ2 1266 Nicolet Natl Bank 03/31/2020 248,000.00 232,384.20 248,000.00 1.400 1,826 789 1.401 03/31/2025 14042TDD6 1271 Capital One USA FDIC33954 04/08/2020 245,000.00 230,566.36 245,000.00 1.600 1,826 797 1.601 04/08/2025 02007GPX5 1388 Ally Bank Midvale 04/21/2022 245,000.00 235,276.83 245,000.00 2.550 1,096 810 2.550 04/21/2025 52168UHY1 1389 Leader Bank 04/22/2022 245,000.00 235,265.40 245,000.00 2.550 1,096 811 2.552 04/22/2025 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 7 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 32112UDR9 1274 First Natl Bk McGregor 04/28/2020 248,000.00 231,590.18 248,000.00 1.350 1,826 817 1.351 04/28/2025 32027BALl 1273 First Freedom Bank 04/29/2020 249,000.00 231,697.94 249,000.00 1.200 1,826 818 1.201 04/29/2025 33847E3A3 1276 Flagstar 04/30/2020 248,000.00 231,145.95 248,000.00 1.250 1,826 819 1.251 04/30/2025 32056GDJ6 1278 list Internet Bank 05/11/2020 248,000.00 229,607.41 248,000.00 1.000 1,827 831 0.985 05/12/2025 95960NKD8 1277 Western State Bank 05/13/2020 245,000.00 226,950.70 245,000.00 1.000 1,826 832 1.001 05/13/2025 254673E69 1392 Discover Bank Greenwood DE CF 05/24/2022 245,000.00 238,039.40 245,000.00 3.100 1,099 846 3.103 05/27/2025 169894AS1 1284 Chippewa Valley Bk 06/24/2020 248,000.00 226,624.88 248,000.00 0.600 1,826 874 0.600 06/24/2025 307811DF3 1363 Farmers & Merch 01/14/2022 249,000.00 229,033.09 249,000.00 0.900 1,277 894 0.900 07/14/2025 70962LAF9 1331 Pentagon FCU 09/01/2021 249,000.00 227,169.20 249,000.00 0.700 1,462 944 0.687 09/02/2025 914242AAO 1429 University Credit Union 09/26/2022 248,000.00 246,519.47 248,000.00 4.000 1,096 968 3.891 09/26/2025 51507LCC6 1305 Landmark Community Bank 01/22/2021 248,000.00 222,751.65 248,000.00 0.500 1,826 1,086 0.500 01/22/2026 84229LBA9 1434 Southern Bank Sardis GA 10/28/2022 244,000.00 245,102.25 244,000.00 4.250 1,188 1,092 4.254 01/28/2026 87270LDL4 1306 TIAA FKA EverBank 02/12/2021 245,000.00 220,042.31 245,000.00 0.500 1,826 1,107 0.500 02/12/2026 64034KAZ4 1376 Nelnet Bank 03/02/2022 245,000.00 229,052.74 245,000.00 1.800 1,461 1,125 1.801 03/02/2026 39573LBC1 1313 Greenstate FCU 04/16/2021 249,000.00 225,764.47 249,000.00 0.950 1,826 1,170 0.951 04/16/2026 89235MKY6 1314 Toyota Financial Savings Bank 04/22/2021 245,000.00 221,822.86 245,000.00 0.900 1,826 1,176 0.900 04/22/2026 14622LAAO 1316 Carter FCU 04/27/2021 248,000.00 223,131.29 248,000.00 0.750 1,826 1,181 0.750 04/27/2026 31617CAV5 1317 Fidelity Homestead 04/30/2021 248,000.00 222,690.66 248,000.00 0.700 1,826 1,184 0.711 04/30/2026 501798RP9 1356 LCA Bank Corp 12/27/2021 248,000.00 224,418.55 248,000.00 1.000 1,642 1,241 1.000 06/26/2026 92559TAJ7 1325 Vibrant Credit Union 07/02/2021 249,000.00 223,468.51 248,377.50 0.800 1,824 1,245 0.852 06/30/2026 300185LM5 1457 Evergreen Bank Group 01/27/2023 248,000.00 247,125.39 248,000.00 3.850 1,277 1,272 3.849 07/27/2026 38149MXK4 1326 Goldman Sachs 07/28/2021 248,000.00 224,005.68 248,000.00 1.000 1,826 1,273 1.001 07/28/2026 795451AFO 1327 Sallie Mae Bank Salt Lake City 07/28/2021 248,000.00 224,005.68 248,000.00 1.000 1,826 1,273 1.001 07/28/2026 87165ET98 1332 Synchrony Bank Retail 09/03/2021 245,000.00 220,127.78 245,000.00 0.900 1,826 1,310 0.900 09/03/2026 20786ADL6 1334 Connect One 09/24/2021 248,000.00 221,407.00 248,000.00 0.800 1,826 1,331 0.800 09/24/2026 59013KPNO 1345 Merrick Bank 11/09/2021 249,000.00 224,422.51 249,000.00 1.100 1,826 1,377 1.101 11/09/2026 14042RQBO 1346 Capital One Natl Assn FDIC4297 11/17/2021 248,000.00 223,561.23 248,000.00 1.100 1,826 1,385 1.101 11/17/2026 20825WAR1 1357 Connexus CU 12/23/2021 249,000.00 225,234.79 249,000.00 1.250 1,826 1,421 1.250 12/23/2026 89786MAF1 1368 True Sky FCU 02/04/2022 245,000.00 224,680.95 245,000.00 1.600 1,826 1,464 1.601 02/04/2027 02357QAQO 1372 Amerant Bank 02/14/2022 245,000.00 224,523.52 245,000.00 1.600 1,828 1,476 1.601 02/16/2027 07371AYE7 1370 Beal Bank TX 02/23/2022 245,000.00 227,278.24 245,000.00 1.900 1,820 1,477 1.901 02/17/2027 073710E88 1371 Beal Bank USA 02/23/2022 245,000.00 227,278.24 245,000.00 1.900 1,820 1,477 1.901 02/17/2027 59161YAP1 1373 Metro Credit Union 02/18/2022 249,000.00 228,958.52 249,000.00 1.700 1,826 1,478 1.701 02/18/2027 24773RCR4 1377 Delta Natl B&T 03/09/2022 245,000.00 228,114.60 245,000.00 2.000 1,814 1,485 2.001 02/25/2027 27004PCM3 1375 Eaglemark Savings 03/02/2022 245,000.00 228,159.23 245,000.00 2.000 1,826 1,490 2.001 03/02/2027 91139LAB2 1378 United Roosevelt Savings 03/11/2022 248,000.00 229,786.00 248,000.00 1.900 1,826 1,499 1.901 03/11/2027 Portfolio CITY CID Run Date: 05/05/2023 - 11:26 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 8 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Certificate of Deposits 565819AG4 1379 Marathon Bnak 03/16/2022 248,000.00 228,772.93 248,000.00 1.800 1,826 1,504 1.801 03/16/2027 20033A3A2 1386 Comenity Capital Bank 04/14/2022 248,000.00 236,815.22 248,000.00 2.650 1,826 1,533 2.652 04/14/2027 397417AQ9 1419 Greenwoods State Bank 05/17/2022 248,000.00 240,675.49 248,000.00 3.050 1,826 1,566 3.052 05/17/2027 02589ADH2 1421 American Express, NB 08/29/2022 245,000.00 241,809.05 245,000.00 3.450 1,793 1,637 3.067 07/27/2027 88413QDN5 1420 Third Federal Savings and Loan 08/19/2022 245,000.00 240,330.84 245,000.00 3.300 1,826 1,660 3.302 08/19/2027 732329BD8 1425 Ponce Bank 09/15/2022 248,000.00 245,432.67 248,000.00 3.500 1,826 1,687 3.502 09/15/2027 052392BT3 1427 Austin Telco FCU 09/21/2022 248,000.00 248,629.84 248,000.00 3.800 1,826 1,693 3.770 09/21/2027 22258JAB7 1430 County Schools FCU 09/30/2022 248,000.00 255,075.55 248,000.00 4.400 1,826 1,702 4.325 09/30/2027 34520LATO 1435 Forbright Bank 11/02/2022 248,000.00 257,631.26 248,000.00 4.600 1,826 1,735 4.602 11/02/2027 25460FDW3 1438 Direct FCU 11/07/2022 248,000.00 259,854.63 248,000.00 4.800 1,827 1,741 4.735 11/08/2027 914098DJ4 1442 University Bank 11/30/2022 249,000.00 254,357.33 249,000.00 4.200 1,826 1,763 4.202 11/30/2027 25844MAK4 1447 Dort Financial CU 12/16/2022 247,000.00 255,794.04 247,000.00 4.500 1,826 1,779 4.503 12/16/2027 01664MAB2 1448 All In FCU 12/20/2022 248,000.00 255,757.19 248,000.00 4.400 1,826 1,783 4.402 12/20/2027 51828MAC8 1449 Latino Comm. CU 12/21/2022 248,000.00 256,882.82 248,000.00 4.500 1,826 1,784 4.503 12/21/2027 45157PAZ3 1450 Ideal CU 12/29/2022 248,000.00 256,919.53 248,000.00 4.500 1,826 1,792 4.502 12/29/2027 01882MAC6 1451 Alliant CU 12/30/2022 247,000.00 261,499.42 247,000.00 5.000 1,826 1,793 5.003 12/30/2027 78472EABO 1455 SPCO Credit Union 01/20/2023 249,000.00 256,479.33 249,000.00 4.350 1,826 1,814 4.352 01/20/2028 82671DAB3 1458 Signature FCU 01/31/2023 248,000.00 256,191.92 248,000.00 4.400 1,826 1,825 4.402 01/31/2028 Subtotal and Average 33,118,732.34 33,616,000.00 32,274,821.15 33,615,377.50 1,673 814 2.188 Corporate Notes 19416QEA4 1175 594918BQ6 1157 45950VPS9 1308 Colgate-Palmolive Microsoft Corporation International Finance Corp Subtotal and Average Money Market with Fiscal Agent SYS1058 1058 US Bank Subtotal and Average CERBT - OPEB Trust SYS1114 1114 Run Date: 05/05/2023 - 11:26 CalPERS CERBT Plan Subtotal and Average 03/04/2019 10/15/2018 02/26/2021 1,360,910.00 4,631.76 1,750,883.78 500,000.00 400,000.00 500,000.00 1,400,000.00 07/01/2016 4,644.86 07/01/2022 4,644.86 1,750,883.78 1,750,883.78 500,000.00 394,368.00 448,390.00 1,342,758.00 4,644.86 4,644.86 1,750,883.78 1,750,883.78 485,250.00 1.950 1,430 0 2.751 02/01/2023 378,360.00 2.000 1,758 188 3.222 08/08/2023 497,300.00 0.500 1,826 1,121 0.610 02/26/2026 1,360,910.00 1,666 462 2.099 4,644.86 4,644.86 1,750,883.78 1,750,883.78 1 1 0.000 1 1 0.000 1 1 0.000 1 1 0.000 Portfolio CITY CID PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments January 31, 2023 Page 9 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date PARS Pension Trust SYS1230 1230 Pblc Agncy Rtrmnt Sery 10,413,344.84 10,413,344.84 10,413,344.84 1 1 0.000 Subtotal and Average 10,018,979.83 10,413,344.84 10,413,344.84 10,413,344.84 1 1 0.000 Total and Average 219,710,655.26 Run Date: 05/05/2023 - 11:26 228,178,365.58 221,573,960.54 226,918,352.72 749 440 2.362 Portfolio CITY CID PM (PRF_PM2) 7.3.0 Q"It(V� GEM qj-the DESERT - City of La Quinta Total Earnings Sorted by Fund - Fund January 1, 2023 - January 31, 2023 City of La Quinta CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 98-33-434 1055 101 LAIF 18,937,383.16 18,832,216.42 18,937,383.16 2.425 2.745 43,899.04 0.00 0.00 43,899.04 SYS1059 1059 101 CITYPC 3,300.00 3,300.00 3,300.00 0.00 0.00 0.00 0.00 SYS1114 1114 101 CALPRS 1,750,883.78 1,750,883.78 1,750,883.78 0.00 0.00 0.00 0.00 034577AH9 1119 101 ANECA 245,000.00 245,000.00 245,000.00 2.800 2.800 582.63 0.00 0.00 582.63 17312QJ26 1123 101 CITINA 245,000.00 245,000.00 245,000.00 2.900 2.900 603.44 0.00 0.00 603.44 29278TAY6 1125 101 ENER 240,000.00 240,000.00 240,000.00 2.950 2.950 601.32 0.00 0.00 601.32 74934YAH4 1144 101 RCB 245,000.00 245,000.00 245,000.00 3.150 3.150 655.46 0.00 0.00 655.46 32110YLK9 1147 101 1STNBA 245,000.00 245,000.00 245,000.00 3.150 3.150 655.46 0.00 0.00 655.46 06426KAN8 1151 101 NWENGL 249,000.00 249,000.00 249,000.00 3.250 3.250 687.31 0.00 0.00 687.31 SYS1153 1153 101 CAMP 38,403,433.27 28,267,381.63 38,403,433.27 4.530 5.667 136,051.64 0.00 0.00 136,051.64 474067AQ8 1154 101 JEFF 245,000.00 245,000.00 245,000.00 3.350 3.350 697.07 0.00 0.00 697.07 57116ARV2 1155 101 MARBUS 248,000.00 248,000.00 248,000.00 3.300 3.300 695.08 0.00 0.00 695.08 594918BQ6 1157 101 MCRSFT 400,000.00 378,360.00 378,360.00 2.000 2.075 666.66 0.00 0.00 666.66 3133EJYL7 1158 101 FFCB 250,000.00 247,275.00 247,275.00 2.800 2.778 583.33 0.00 0.00 583.33 625925AR3 1160 101 MUNTRS 245,000.00 245,000.00 245,000.00 3.200 3.200 665.86 0.00 0.00 665.86 90348JEJ5 1161 101 UBS 245,000.00 245,000.00 245,000.00 3.350 3.350 697.08 0.00 0.00 697.08 20143PDV9 1162 101 COMMBK 248,000.00 248,000.00 248,000.00 3.400 3.400 716.14 0.00 0.00 716.14 67054NAN3 1164 101 NMRCA 248,000.00 248,000.00 248,000.00 3.550 3.550 747.74 0.00 0.00 747.74 635573AL2 1170 101 NLCOOP 245,000.00 245,000.00 245,000.00 3.400 3.400 707.48 0.00 0.00 707.48 066851WJ1 1172 101 BARHAR 248,000.00 248,000.00 248,000.00 3.350 3.350 705.61 0.00 0.00 705.61 619165JD6 1173 101 MORTN 248,000.00 248,000.00 248,000.00 2.750 2.750 579.23 0.00 0.00 579.23 949763XY7 1174 101 WELLS 248,000.00 248,000.00 248,000.00 3.000 3.000 631.89 0.00 0.00 631.89 19416QEA4 1175 101 COLGTE 500,000.00 485,250.00 485,250.00 1.950 1.971 812.50 0.00 0.00 812.50 3130AFW94 1177 101 FHLB 500,000.00 498,550.00 498,550.00 2.500 2.460 1,041.66 0.00 0.00 1,041.66 32117BCX4 1179 101 1STNBK 248,000.00 248,000.00 248,000.00 2.800 2.800 589.76 0.00 0.00 589.76 92535LCD4 1180 101 VERUS 248,000.00 248,000.00 248,000.00 2.700 2.700 568.70 0.00 0.00 568.70 66736ABP3 1181 101 NRTHWS 248,000.00 248,000.00 248,000.00 2.950 2.950 621.36 0.00 0.00 621.36 156634AK3 1184 101 CENTNX 248,000.00 248,000.00 248,000.00 2.500 2.500 526.58 0.00 0.00 526.58 48128HXU7 1185 101 JPMORG 245,000.00 245,000.00 245,000.00 3.250 3.250 676.27 0.00 0.00 676.27 46256YAZ2 1186 101 IOWAST 245,000.00 245,000.00 245,000.00 2.400 2.400 499.40 0.00 0.00 499.40 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 2 January 1, 2023 - January 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 56065GAG3 1188 101 MAINST 248,000.00 248,000.00 248,000.00 2.600 2.600 547.64 0.00 0.00 547.64 20726ABA5 1189 101 CONGRS 248,000.00 248,000.00 248,000.00 2.500 2.500 526.58 0.00 0.00 526.58 725404AB3 1194 101 PITTS 245,000.00 245,000.00 245,000.00 2.500 2.500 520.21 0.00 0.00 520.21 72651LCL6 1195 101 PLAINS 245,000.00 245,000.00 245,000.00 2.550 2.550 530.61 0.00 0.00 530.61 299547AQ2 1196 101 EVNSCU 248,000.00 248,000.00 248,000.00 2.600 2.600 547.64 0.00 0.00 547.64 524661CB9 1197 101 LEGCY 248,000.00 248,000.00 248,000.00 2.400 2.400 505.51 0.00 0.00 505.51 176688CP2 1199 101 CTZNST 248,000.00 248,000.00 248,000.00 2.400 2.400 505.51 0.00 0.00 505.51 20416TAQ5 1202 101 COMMW 248,000.00 248,000.00 248,000.00 2.250 2.250 473.92 0.00 0.00 473.92 761402BY1 1203 101 REVER 247,000.00 247,000.00 247,000.00 2.300 2.300 482.49 0.00 0.00 482.49 02772JBD1 1205 101 AMRNTL 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 3135GOV75 1206 101 FNMA 500,000.00 495,950.00 495,950.00 1.750 1.731 729.17 0.00 0.00 729.17 00257TBD7 1207 101 ABACUS 248,000.00 248,000.00 248,000.00 1.950 1.950 410.73 0.00 0.00 410.73 51210SQU4 1208 101 LKSIDE 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 33625CCP2 1209 101 1STSEC 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 710571 DS6 1210 101 PEOPLE 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 3133EKWV4 1212 101 FFCB 500,000.00 499,500.00 499,500.00 1.850 1.817 770.83 0.00 0.00 770.83 740367HP5 1213 101 PREFRD 249,000.00 249,000.00 249,000.00 2.000 2.000 422.96 0.00 0.00 422.96 938828BH2 1215 101 WSHFED 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 33766LAJ7 1216 101 1STIER 249,000.00 249,000.00 249,000.00 1.950 1.950 412.38 0.00 0.00 412.38 912828T26 1217 101 USTR 500,000.00 499,300.00 499,300.00 1.375 1.381 585.51 0.00 0.00 585.51 75472RAD3 1218 101 RAYJAM 244,000.00 244,000.00 244,000.00 1.950 1.950 404.11 0.00 0.00 404.11 15118RRH2 1220 101 CELTIC 248,000.00 248,000.00 248,000.00 1.850 1.850 389.67 0.00 0.00 389.67 334342CD2 1221 101 1STNBS 249,000.00 249,000.00 249,000.00 1.850 1.850 391.24 0.00 0.00 391.24 336460CX6 1222 101 1STDQN 248,000.00 248,000.00 248,000.00 1.800 1.800 379.13 0.00 0.00 379.13 3133EKZK5 1223 101 FFCB 500,000.00 499,400.00 499,400.00 1.600 1.572 666.67 0.00 0.00 666.67 3133EKP75 1224 101 FFCB 500,000.00 498,750.00 498,750.00 1.600 1.574 666.67 0.00 0.00 666.67 06652CHBO 1227 101 BNKWST 248,000.00 248,000.00 248,000.00 1.700 1.700 358.07 0.00 0.00 358.07 059731851 1228 101 BOTW 12,601,997.25 8,750,301.52 12,601,997.25 0.10 0.00 0.00 0.10 SYS1230 1230 101 PARS 10,413,344.84 10,005,834.33 10,413,344.84 0.00 0.00 0.00 0.00 33640VDD7 1231 101 1STSER 248,000.00 248,000.00 248,000.00 1.700 1.700 358.07 0.00 0.00 358.07 3133EK4X1 1234 101 FFCB 1,000,000.00 996,900.00 996,900.00 1.600 1.575 1,333.33 0.00 0.00 1,333.33 804375DL4 1235 101 SAUKVL 248,000.00 248,000.00 248,000.00 1.700 1.700 358.07 0.00 0.00 358.07 61760A3133 1236 101 MSPRIV 245,000.00 245,000.00 245,000.00 1.900 1.900 395.36 0.00 0.00 395.36 6169OUNX4 1237 101 MORGST 245,000.00 245,000.00 245,000.00 1.950 1.950 405.76 0.00 0.00 405.76 538036GVO 1238 101 LIVEOK 248,000.00 248,000.00 248,000.00 1.800 1.800 379.13 0.00 0.00 379.13 912828YV6 1241 101 USTR 1,000,000.00 989,687.50 989,687.50 1.500 1.520 1,277.47 0.00 0.00 1,277.47 3133ELEA8 1242 101 FFCB 1,000,000.00 998,600.00 998,600.00 1.700 1.670 1,416.67 0.00 0.00 1,416.67 Run Date: 05/05/2023 - 11:32 Portfolio CITY CP TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 3 January 1, 2023 - January 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 949495AT2 1244 101 WFNBW 0.00 248,000.00 0.00 1.900 1.900 387.29 0.00 0.00 387.29 3133ELNE0 1246 101 FFCB 1,000,000.00 999,000.00 999,000.00 1.430 1.404 1,191.67 0.00 0.00 1,191.67 35637RDC8 1248 101 FRDMFI 248,000.00 248,000.00 248,000.00 1.550 1.550 326.48 0.00 0.00 326.48 90983WBT7 1249 101 UNTDCM 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 32114VBT3 1250 101 1STNMI 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 77579ADF0 1251 101 RLLSTN 245,000.00 245,000.00 245,000.00 1.650 1.650 343.33 0.00 0.00 343.33 17286TAGO 1252 101 CITADL 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 81768PAF3 1254 101 SERVIS 248,000.00 248,000.00 248,000.00 1.600 1.600 337.01 0.00 0.00 337.01 029728BC5 1255 101 AMERST 248,000.00 248,000.00 248,000.00 1.600 1.600 337.01 0.00 0.00 337.01 00435J131-15 1256 101 ACCSS 248,000.00 248,000.00 248,000.00 1.600 1.600 337.01 0.00 0.00 337.01 849430BF9 1257 101 SPRING 248,000.00 248,000.00 248,000.00 1.500 1.500 315.95 0.00 0.00 315.95 05465DAE8 1258 101 AXOS 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 882213AB7 1260 101 TEXAS 245,000.00 245,000.00 245,000.00 1.100 1.100 228.89 0.00 0.00 228.89 89579NCD3 1262 101 TRIAD 248,000.00 248,000.00 248,000.00 1.350 1.350 284.35 0.00 0.00 284.35 66704MEQ0 1263 101 NRTHSR 248,000.00 248,000.00 248,000.00 1.150 1.150 242.22 0.00 0.00 242.22 954444BS3 1265 101 WESTMI 248,000.00 248,000.00 248,000.00 1.150 1.150 242.22 0.00 0.00 242.22 654062JZ2 1266 101 NCOLET 248,000.00 248,000.00 248,000.00 1.400 1.400 294.88 0.00 0.00 294.88 020080BX4 1267 101 ALMABK 248,000.00 248,000.00 248,000.00 1.400 1.400 294.88 0.00 0.00 294.88 2027506M2 1268 101 CMWBUS 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 69506YRH4 1269 101 PACWST 245,000.00 245,000.00 245,000.00 1.300 1.300 270.50 0.00 0.00 270.50 08016PDQ9 1270 101 BELB&T 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 14042TDD6 1271 101 CAPONE 245,000.00 245,000.00 245,000.00 1.600 1.600 332.93 0.00 0.00 332.93 472382AQ3 1272 101 THEJEF 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 32027BALl 1273 101 1STFDM 249,000.00 249,000.00 249,000.00 1.200 1.200 253.78 0.00 0.00 253.78 32112UDR9 1274 101 1STMCG 248,000.00 248,000.00 248,000.00 1.350 1.350 284.35 0.00 0.00 284.35 33847E3A3 1276 101 FLGSTR 248,000.00 248,000.00 248,000.00 1.250 1.250 263.28 0.00 0.00 263.28 95960NKD8 1277 101 WSTRNS 245,000.00 245,000.00 245,000.00 1.000 1.000 208.09 0.00 0.00 208.09 32056GDJ6 1278 101 1STINT 248,000.00 248,000.00 248,000.00 1.000 1.000 210.63 0.00 0.00 210.63 3134GVYG7 1279 101 FHLMC 1,000,000.00 1,000,000.00 1,000,000.00 0.625 0.613 520.83 0.00 0.00 520.83 3133ELH23 1280 101 FFCB 500,000.00 499,850.00 499,850.00 0.500 0.491 208.33 0.00 0.00 208.33 3130AJKW8 1281 101 FHLB 500,000.00 499,850.00 499,850.00 0.500 0.491 208.33 0.00 0.00 208.33 3133ELH80 1282 101 FFCB 500,000.00 500,000.00 500,000.00 0.680 0.667 283.34 0.00 0.00 283.34 3130AJRP6 1283 101 FHLB 300,000.00 300,000.00 300,000.00 0.680 0.667 170.00 0.00 0.00 170.00 169894AS1 1284 101 CHIPVA 248,000.00 248,000.00 248,000.00 0.600 0.600 126.38 0.00 0.00 126.38 02616AAH2 1285 101 AMR1ST 248,000.00 248,000.00 248,000.00 0.350 0.350 73.72 0.00 0.00 73.72 84223QAN7 1286 101 STHRNB 248,000.00 248,000.00 248,000.00 0.500 0.500 105.32 0.00 0.00 105.32 064520BG3 1287 101 BKPRNC 248,000.00 248,000.00 248,000.00 0.500 0.500 105.32 0.00 0.00 105.32 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 4 January 1, 2023 - January 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 3135G05S8 1288 101 FNMA 500,000.00 500,000.00 500,000.00 0.500 0.491 208.33 0.00 0.00 208.33 3136G4N74 1289 101 FNMA 1,000,000.00 1,000,000.00 1,000,000.00 0.560 0.549 466.67 0.00 0.00 466.67 3136G4M75 1290 101 FNMA 500,000.00 499,750.00 499,750.00 0.520 0.510 216.66 0.00 0.00 216.66 3135G06E8 1291 101 FNMA 500,000.00 499,250.00 499,250.00 0.420 0.413 175.00 0.00 0.00 175.00 3135GA2Z3 1292 101 FNMA 500,000.00 499,250.00 499,250.00 0.560 0.550 233.34 0.00 0.00 233.34 SYS1293 1293 101 BNY 7,890,054.47 10,021,758.89 7,890,054.47 0.00 0.00 0.00 0.00 3137EAEU9 1297 101 FHLMC 1,000,000.00 997,300.00 997,300.00 0.375 0.369 312.50 0.00 0.00 312.50 3130AKFA9 1298 101 FHLB 500,000.00 497,400.00 497,400.00 0.375 0.370 156.25 0.00 0.00 156.25 3135GA7D7 1299 101 FNMA 500,000.00 500,000.00 500,000.00 0.600 0.589 250.00 0.00 0.00 250.00 3135GAAW1 1300 101 FNMA 500,000.00 500,000.00 500,000.00 0.400 0.392 166.66 0.00 0.00 166.66 3134GXGZ1 1301 101 FHLMC 500,000.00 500,000.00 500,000.00 0.550 0.540 229.17 0.00 0.00 229.17 3130AKMZ6 1302 101 FHLB 500,000.00 500,000.00 500,000.00 0.510 0.500 212.50 0.00 0.00 212.50 91282CBC4 1303 101 USTR 500,000.00 498,632.81 498,632.81 0.375 0.379 160.57 0.00 0.00 160.57 3130AKN28 1304 101 FHLB 500,000.00 500,000.00 500,000.00 0.550 0.540 229.17 0.00 0.00 229.17 51507LCC6 1305 101 LNDMRK 248,000.00 248,000.00 248,000.00 0.500 0.500 105.32 0.00 0.00 105.32 87270LDL4 1306 101 EVRBA 245,000.00 245,000.00 245,000.00 0.500 0.500 104.04 0.00 0.00 104.04 3137EAEX3 1307 101 FHLMC 500,000.00 495,999.50 495,999.50 0.375 0.371 156.25 0.00 0.00 156.25 45950VPS9 1308 101 IFC 500,000.00 497,300.00 497,300.00 0.500 0.499 210.59 0.00 0.00 210.59 91282CBH3 1309 101 USTR 500,000.00 495,100.00 495,100.00 0.375 0.376 158.03 0.00 0.00 158.03 3137EAEX3 1310 101 FHLMC 1,000,000.00 983,940.00 983,940.00 0.375 0.374 312.50 0.00 0.00 312.50 91282CAT8 1311 101 USTR 1,000,000.00 977,500.00 977,500.00 0.250 0.258 214.09 0.00 0.00 214.09 3130ALV92 1312 101 FHLB 500,000.00 500,000.00 500,000.00 1.050 1.030 437.50 0.00 0.00 437.50 39573LBC1 1313 101 GRNST 249,000.00 249,000.00 249,000.00 0.950 0.950 200.91 0.00 0.00 200.91 89235MKY6 1314 101 TOYFSB 245,000.00 245,000.00 245,000.00 0.900 0.900 187.27 0.00 0.00 187.27 91282CAZ4 1315 101 USTR 500,000.00 492,187.50 492,187.50 0.375 0.382 159.68 0.00 0.00 159.68 14622LAA0 1316 101 CARTER 248,000.00 248,000.00 248,000.00 0.750 0.750 157.97 0.00 0.00 157.97 31617CAV5 1317 101 FIDHMS 248,000.00 248,000.00 248,000.00 0.700 0.700 147.44 0.00 0.00 147.44 SYS1318 1318 101 DPME 703,148.65 727,775.83 703,148.65 0.00 0.00 0.00 0.00 91282CBQ3 1319 101 USTR 500,000.00 494,165.00 494,165.00 0.500 0.510 214.09 0.00 0.00 214.09 91282CBT7 1320 101 USTR 500,000.00 499,525.00 499,525.00 0.750 0.753 319.37 0.00 0.00 319.37 91282CCF6 1321 101 USTR 1,000,000.00 997,060.00 997,060.00 0.750 0.754 638.74 0.00 0.00 638.74 91282CBT7 1322 101 USTR 500,000.00 498,450.00 498,450.00 0.750 0.754 319.37 0.00 0.00 319.37 91282CCF6 1323 101 USTR 500,000.00 497,095.00 497,095.00 0.750 0.756 319.37 0.00 0.00 319.37 3130AMFS6 1324 101 FHLB 1,000,000.00 993,420.00 993,420.00 0.750 0.741 625.00 0.00 0.00 625.00 92559TAJ7 1325 101 VIBRNT 249,000.00 248,377.50 248,377.50 0.800 0.802 169.18 0.00 0.00 169.18 38149MXK4 1326 101 GLDMAN 248,000.00 248,000.00 248,000.00 1.000 1.000 210.63 0.00 0.00 210.63 795451AF0 1327 101 SALMAE 248,000.00 248,000.00 248,000.00 1.000 1.000 210.63 0.00 0.00 210.63 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 5 January 1, 2023 - January 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 89388CEYO 1328 101 TABBK 248,000.00 248,000.00 248,000.00 0.400 0.400 84.25 0.00 0.00 84.25 06417NZQ9 1329 101 BKOZK 248,000.00 248,000.00 248,000.00 0.400 0.400 84.25 0.00 0.00 84.25 3133EM2C5 1330 101 FFCB 500,000.00 498,000.00 498,000.00 0.710 0.699 295.83 0.00 0.00 295.83 70962LAF9 1331 101 PENTGN 249,000.00 249,000.00 249,000.00 0.700 0.700 148.04 0.00 0.00 148.04 87165ET98 1332 101 SYNCHR 245,000.00 245,000.00 245,000.00 0.900 0.900 187.28 0.00 0.00 187.28 05580AD50 1333 101 BMW 245,000.00 245,000.00 245,000.00 0.650 0.650 135.26 0.00 0.00 135.26 20786ADL6 1334 101 CONNEC 248,000.00 248,000.00 248,000.00 0.800 0.800 168.50 0.00 0.00 168.50 91282CCP4 1335 101 USTR 1,000,000.00 983,750.00 983,750.00 0.625 0.630 526.78 0.00 0.00 526.78 91282CCW9 1336 101 USTR 1,000,000.00 988,500.00 988,500.00 0.750 0.765 642.27 0.00 0.00 642.27 3130APBM6 1337 101 FHLB 1,000,000.00 999,000.00 999,000.00 1.000 0.982 833.33 0.00 0.00 833.33 3133EM4X7 1338 101 FFCB 1,000,000.00 991,080.00 991,080.00 0.800 0.792 666.66 0.00 0.00 666.66 3130APB46 1339 101 FHLB 1,000,000.00 998,250.00 998,250.00 0.950 0.934 791.67 0.00 0.00 791.67 3133EMX64 1340 101 FFCB 500,000.00 499,002.04 499,002.04 0.170 0.167 70.83 0.00 0.00 70.83 91282CCN9 1341 101 USTR 500,000.00 497,792.97 497,792.97 0.125 0.125 52.68 0.00 0.00 52.68 91282CBEO 1342 101 USTR 1,000,000.00 991,000.00 991,000.00 0.125 0.126 106.25 0.00 0.00 106.25 91282CDB4 1343 101 USTR 1,000,000.00 996,320.00 996,320.00 0.625 0.629 532.28 0.00 0.00 532.28 3133ENCQ1 1344 101 FFCB 1,000,000.00 1,000,000.00 1,000,000.00 1.270 1.246 1,058.33 0.00 0.00 1,058.33 59013KPNO 1345 101 MRRCK 249,000.00 249,000.00 249,000.00 1.100 1.100 232.63 0.00 0.00 232.63 14042RQB0 1346 101 CAP1NA 248,000.00 248,000.00 248,000.00 1.100 1.100 231.69 0.00 0.00 231.69 3130APTV7 1347 101 FHLB 500,000.00 499,500.00 499,500.00 0.700 0.688 291.67 0.00 0.00 291.67 3133ENBT6 1348 101 FFCB 0.00 998,530.00 0.00 0.180 2.422 120.00 0.00 1,470.00 1,590.00 91282CBU4 1349 101 USTR 1,000,000.00 996,718.75 996,718.75 0.125 0.126 106.45 0.00 0.00 106.45 91282CCD1 1350 101 USTR 1,000,000.00 995,468.75 995,468.75 0.125 0.126 106.46 0.00 0.00 106.46 91282CBA8 1351 101 USTR 1,000,000.00 990,000.00 990,000.00 0.125 0.127 106.46 0.00 0.00 106.46 91282CBR1 1352 101 USTR 1,000,000.00 989,800.00 989,800.00 0.250 0.255 214.08 0.00 0.00 214.08 3130AP2U8 1353 101 FHLB 1,000,000.00 987,100.00 987,100.00 0.550 0.547 458.34 0.00 0.00 458.34 3135G06G3 1354 101 FNMA 1,000,000.00 976,300.00 976,300.00 0.500 0.503 416.67 0.00 0.00 416.67 3133ENGN4 1355 101 FFCB 1,000,000.00 1,000,000.00 1,000,000.00 0.970 0.952 808.33 0.00 0.00 808.33 501798RP9 1356 101 LCA 248,000.00 248,000.00 248,000.00 1.000 1.000 210.63 0.00 0.00 210.63 20825WAR1 1357 101 CNNXS 249,000.00 249,000.00 249,000.00 1.250 1.250 264.35 0.00 0.00 264.35 3130AQF65 1358 101 FHLB 1,000,000.00 999,750.00 999,750.00 1.250 1.227 1,041.67 0.00 0.00 1,041.67 3134GW6C5 1359 101 FHLMC 500,000.00 486,000.00 486,000.00 0.800 0.808 333.33 0.00 0.00 333.33 91282CBV2 1360 101 USTR 500,000.00 494,882.81 494,882.81 0.375 0.380 159.68 0.00 0.00 159.68 3137EAEU9 1361 101 FHLMC 500,000.00 487,090.00 487,090.00 0.375 0.378 156.25 0.00 0.00 156.25 3134GW5R3 1362 101 FHLMC 400,000.00 391,360.00 391,360.00 0.650 0.652 216.67 0.00 0.00 216.67 307811 DF3 1363 101 FARMER 249,000.00 249,000.00 249,000.00 0.900 0.900 190.33 0.00 0.00 190.33 3130AQJR5 1364 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.500 1.472 1,250.00 0.00 0.00 1,250.00 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 6 January 1, 2023 - January 31, 2023 Adjusted Interest Earnings Ending Beginning Ending Current Annualized Interest Amortization/ Realized Adjusted Interest CUSIP Investment # Fund Issuer Par Value Book Value Book Value Rate Yield Earned Accretion rain)/Lncc Earnings Fund: General Fund 3135G03U5 1365 101 FNMA 500,000.00 487,790.00 487,790.00 0.625 0.629 260.42 0.00 0.00 260.42 3134GWUQ7 1366 101 FHLMC 1,000,000.00 945,570.00 945,570.00 0.700 0.726 583.34 0.00 0.00 583.34 3130AQSA2 1367 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.830 1.796 1,525.00 0.00 0.00 1,525.00 89786MAF1 1368 101 TRUSKY 245,000.00 245,000.00 245,000.00 1.600 1.600 332.93 0.00 0.00 332.93 912828Z78 1369 101 USTR 1,000,000.00 986,700.00 986,700.00 1.500 1.509 1,264.27 0.00 0.00 1,264.27 07371AYE7 1370 101 BEALTX 245,000.00 245,000.00 245,000.00 1.900 1.900 395.35 0.00 0.00 395.35 073710E88 1371 101 BEALUS 245,000.00 245,000.00 245,000.00 1.900 1.900 395.35 0.00 0.00 395.35 02357QAQO 1372 101 AMRNT 245,000.00 245,000.00 245,000.00 1.600 1.600 332.93 0.00 0.00 332.93 59161YAP1 1373 101 METRO 249,000.00 249,000.00 249,000.00 1.700 1.700 359.52 0.00 0.00 359.52 3130AQWY5 1374 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.700 1.668 1,416.67 0.00 0.00 1,416.67 27004PCM3 1375 101 EGLMRK 245,000.00 245,000.00 245,000.00 2.000 2.000 416.17 0.00 0.00 416.17 64034KAZ4 1376 101 NELNET 245,000.00 245,000.00 245,000.00 1.800 1.800 374.55 0.00 0.00 374.55 24773RCR4 1377 101 DELTA 245,000.00 245,000.00 245,000.00 2.000 2.000 416.16 0.00 0.00 416.16 91139LAB2 1378 101 URSVLT 248,000.00 248,000.00 248,000.00 1.900 1.900 400.20 0.00 0.00 400.20 565819AG4 1379 101 MRTHON 248,000.00 248,000.00 248,000.00 1.800 1.800 379.13 0.00 0.00 379.13 91282CCW9 1380 101 USTR 500,000.00 466,454.17 466,454.17 0.750 0.811 321.13 0.00 0.00 321.13 91282CDG3 1381 101 USTR 500,000.00 473,396.82 473,396.82 1.125 1.198 481.70 0.00 0.00 481.70 91282CBQ3 1382 101 USTR 750,000.00 698,025.00 698,025.00 0.500 0.542 321.13 0.00 0.00 321.13 912828654 1383 101 USTR 1,000,000.00 999,010.00 999,010.00 2.375 2.397 2,033.84 0.00 0.00 2,033.84 50625LAW3 1384 101 LFYTT 248,000.00 248,000.00 248,000.00 2.050 2.050 431.79 0.00 0.00 431.79 3130ARGJ4 1385 101 FHLB 500,000.00 500,000.00 500,000.00 2.500 2.453 1,041.67 0.00 0.00 1,041.67 20033A3A2 1386 101 CCBA 248,000.00 248,000.00 248,000.00 2.650 2.650 558.17 0.00 0.00 558.17 3130ARGY1 1387 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 2.700 2.649 2,250.00 0.00 0.00 2,250.00 02007GPX5 1388 101 ALLY 245,000.00 245,000.00 245,000.00 2.550 2.550 530.61 0.00 0.00 530.61 52168UHY1 1389 101 LEADR 245,000.00 245,000.00 245,000.00 2.550 2.550 530.61 0.00 0.00 530.61 9128283D0 1390 101 USTR 1,000,000.00 985,190.00 985,190.00 2.250 2.303 1,926.80 0.00 0.00 1,926.80 91282CEF4 1391 101 USTR 1,000,000.00 976,860.00 976,860.00 2.500 2.566 2,129.12 0.00 0.00 2,129.12 254673E69 1392 101 DISCOV 245,000.00 245,000.00 245,000.00 3.100 3.100 645.06 0.00 0.00 645.06 48115LAD6 1396 101 JOVIA 248,000.00 248,000.00 248,000.00 2.500 2.500 526.58 0.00 0.00 526.58 912828X88 1397 101 USTR 1,000,000.00 969,687.50 969,687.50 2.375 2.470 2,033.84 0.00 0.00 2,033.84 91282CEN7 1398 101 USTR 500,000.00 495,000.00 495,000.00 2.750 2.801 1,177.49 0.00 0.00 1,177.49 91282CET4 1399 101 USTR 500,000.00 491,842.18 491,842.18 2.625 2.676 1,117.78 0.00 0.00 1,117.78 91282821J3 1400 101 USTR 500,000.00 490,850.00 490,850.00 1.875 1.926 802.83 0.00 0.00 802.83 3133ENYH7 1401 101 FFCB 500,000.00 499,080.00 499,080.00 2.625 2.580 1,093.75 0.00 0.00 1,093.75 3130ASDV8 1409 101 FHLB 300,000.00 300,000.00 300,000.00 3.300 3.238 825.00 0.00 0.00 825.00 89269FDP7 1415 101 TRADCP 246,000.00 246,000.00 246,000.00 3.000 3.000 626.79 0.00 0.00 626.79 91282CFB2 1417 101 USTR 1,000,000.00 989,460.00 989,460.00 2.750 2.758 2,317.82 0.00 0.00 2,317.82 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 7 January 1, 2023 - January 31, 2023 Adjusted Interest Earnings Ending Beginning Ending Current Annualized Interest Amortization/ Realized Adjusted Interest CUSIP Investment # Fund Issuer Par Value Book Value Book Value Rate Yield Earned Accretion rain)/Lncc Earnings Fund: General Fund 912828XT2 1418 101 USTR 1,000,000.00 985,240.00 985,240.00 2.000 2.036 1,703.30 0.00 0.00 1,703.30 397417AQ9 1419 101 GRNWDS 248,000.00 248,000.00 248,000.00 3.050 3.050 642.42 0.00 0.00 642.42 88413QDN5 1420 101 3RD 245,000.00 245,000.00 245,000.00 3.300 3.300 686.67 0.00 0.00 686.67 02589ADH2 1421 101 AMEXNB 245,000.00 245,000.00 245,000.00 3.450 3.450 717.89 0.00 0.00 717.89 91282CFB2 1422 101 USTR 1,000,000.00 979,645.67 979,645.67 2.750 2.786 2,317.82 0.00 0.00 2,317.82 912796YB9 1423 101 USTR 3,000,000.00 2,951,409.30 2,951,409.30 3.221 0.00 0.00 0.00 0.00 912796YB9 1424 101 USTR 2,000,000.00 1,967,621.12 1,967,621.12 3.220 0.00 0.00 0.00 0.00 732329BD8 1425 101 PONCE 248,000.00 248,000.00 248,000.00 3.500 3.500 737.21 0.00 0.00 737.21 3133ENL99 1426 101 FFCB 1,000,000.00 997,492.55 997,492.55 3.375 3.320 2,812.50 0.00 0.00 2,812.50 052392BT3 1427 101 AUSTEL 248,000.00 248,000.00 248,000.00 3.800 3.800 800.39 0.00 0.00 800.39 9128283U2 1428 101 USTR 0.00 2,988,390.00 0.00 2.375 7.092 5,808.42 0.00 11,610.00 17,418.42 914242AA0 1429 101 UNIVCU 248,000.00 248,000.00 248,000.00 4.000 4.000 842.52 0.00 0.00 842.52 22258JAB7 1430 101 CNTYSC 248,000.00 248,000.00 248,000.00 4.400 4.400 926.77 0.00 0.00 926.77 912828Q29 1431 101 USTR 2,000,000.00 1,977,200.00 1,977,200.00 1.500 1.521 2,554.94 0.00 0.00 2,554.94 91282CBN0 1432 101 USTR 3,000,000.00 2,956,788.66 2,956,788.66 0.125 0.128 321.13 0.00 0.00 321.13 3133ENQ29 1433 101 FFCB 1,000,000.00 996,400.00 996,400.00 4.000 3.939 3,333.34 0.00 0.00 3,333.34 84229LBA9 1434 101 STHBNK 244,000.00 244,000.00 244,000.00 4.250 4.250 880.74 0.00 0.00 880.74 34520LAT0 1435 101 FORBRT 248,000.00 248,000.00 248,000.00 4.600 4.600 968.90 0.00 0.00 968.90 912796YV5 1436 101 USTR 5,000,000.00 4,893,349.12 4,893,349.12 4.363 0.00 0.00 0.00 0.00 912796YV5 1437 101 USTR 2,000,000.00 1,958,436.61 1,958,436.61 4.375 0.00 0.00 0.00 0.00 25460FDW3 1438 101 DIRFCU 248,000.00 248,000.00 248,000.00 4.800 4.800 1,011.02 0.00 0.00 1,011.02 9128282R0 1439 101 USTR 1,000,000.00 927,110.00 927,110.00 2.250 2.407 1,895.38 0.00 0.00 1,895.38 3133EN31-11 1441 101 FFCB 1,000,000.00 998,650.00 998,650.00 4.000 3.930 3,333.33 0.00 0.00 3,333.33 914098DJ4 1442 101 UNIVBK 249,000.00 249,000.00 249,000.00 4.200 4.200 888.21 0.00 0.00 888.21 912828R69 1443 101 USTR 4,000,000.00 3,944,075.80 3,944,075.80 1.625 1.653 5,535.71 0.00 0.00 5,535.71 91282CBN0 1444 101 USTR 2,000,000.00 1,980,078.13 1,980,078.13 0.125 0.127 214.09 0.00 0.00 214.09 91282CBU4 1445 101 USTR 3,000,000.00 2,958,984.38 2,958,984.38 0.125 0.127 319.37 0.00 0.00 319.37 3133EN3S7 1446 101 FFCB 1,000,000.00 998,000.00 998,000.00 3.750 3.687 3,125.00 0.00 0.00 3,125.00 25844MAK4 1447 101 DORTCU 247,000.00 247,000.00 247,000.00 4.500 4.500 944.02 0.00 0.00 944.02 01664MAB2 1448 101 ALL IN 248,000.00 248,000.00 248,000.00 4.400 4.400 926.77 0.00 0.00 926.77 51828MAC8 1449 101 LATCOM 248,000.00 248,000.00 248,000.00 4.500 4.500 947.84 0.00 0.00 947.84 45157PAZ3 1450 101 IDEAL 248,000.00 248,000.00 248,000.00 4.500 4.500 947.83 0.00 0.00 947.83 01882MAC6 1451 101 ALIANT 247,000.00 247,000.00 247,000.00 5.000 5.000 1,048.90 0.00 0.00 1,048.90 91282CCK5 1452 101 USTR 2,000,000.00 0.00 1,956,875.00 0.125 0.129 193.37 0.00 0.00 193.37 912796ZR3 1453 101 USTR 3,000,000.00 0.00 2,932,950.00 4.572 0.00 0.00 0.00 0.00 80865MAB3 1454 101 SCIENT 248,000.00 0.00 248,000.00 4.650 4.650 568.71 0.00 0.00 568.71 78472EAB0 1455 101 SPCOCU 249,000.00 0.00 249,000.00 4.350 4.350 326.43 0.00 0.00 326.43 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 8 January 1, 2023 - January 31, 2023 Adjusted Interest Earnings Ending Beginning Ending Current Annualized Interest Amortization/ Realized Adjusted Interest CUSIP Investment # Fund Issuer Par Value Book Value Book Value Rate Yield Earned Accretion Gainl/Loss Earnings Fund: General Fund 91282CFH9 1456 101 USTR 500,000.00 0.00 489,175.00 3.125 3.221 345.30 0.00 0.00 345.30 300185LM5 1457 101 EVRGRN 248,000.00 0.00 248,000.00 3.850 3.850 104.64 0.00 0.00 104.64 82671 DABS 1458 101 SIGFCU 248,000.00 0.00 248,000.00 4.400 0.00 0.00 0.00 0.00 Subtotal 225,719,545.42 209,978,359.54 224,459,532.56 1.887 330,592.91 0.00 13,080.00 343,672.91 Fund: Fiscal Agent SYS1058 1058 231 USBANK 4,644.86 4,631.32 4,644.86 3.442 13.54 0.00 0.00 13.54 Subtotal 4,644.86 4,631.32 4,644.86 3.442 13.54 0.00 0.00 13.54 Fund: Housing Authority: WSA and LQ SYS1062 1062 241 LQPR 417,959.41 426,625.90 417,959.41 0.00 0.00 0.00 0.00 Subtotal 417,959.41 426,625.90 417,959.41 0.00 0.00 0.00 0.00 Fund: SA Low/Mod Bond Fund 25-33-005 1113 249 LAIF 2,036,215.89 2,025,634.04 2,036,215.89 2.425 2.744 4,720.84 0.00 0.00 4,720.84 Subtotal 2,036,215.89 2,025,634.04 2,036,215.89 2.744 4,720.84 0.00 0.00 4,720.84 Total 228,178,365.58 212,435,250.80 226,918,352.72 1.891 335,327.29 0.00 13,080.00 348,407.29 Run Date: 05/05/2023 - 11:32 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 a — GEM e& DESERT — City of La Quinta Portfolio Management Portfolio Summary February 28, 2023 City of La Quinta Par Market Book % of Days to YTM Investments Value Value Value Portfolio Term Maturity 365 Equiv. Bank Accounts 19,955,787.85 19,955,787.85 19,955,787.85 8.77 1 1 0.000 Local Agency Investment Fund -City 18,937,383.16 18,517,467.82 18,937,383.16 8.32 1 1 2.624 Local Agency Invstmnt Fund -Housing 2,036,215.89 2,010,335.04 2,036,215.89 0.89 1 1 2.624 Money Market Accounts - CAMP 38,542,886.18 38,542,886.18 38,542,886.18 16.93 1 1 4.730 Federal Agency Coupon Securities 41,250,000.00 37,952,315.00 41,030,749.09 18.03 1,664 1,034 1.525 Treasury Coupon Securities 42,750,000.00 40,546,170.00 42,056,206.75 18.48 1,078 742 2.547 Treasury Discount Notes 17,000,000.00 16,860,040.00 16,658,179.07 7.32 177 63 4.298 Certificate of Deposits 33,860,000.00 32,186,034.67 33,859,377.50 14.88 1,682 820 2.236 Corporate Notes 900,000.00 836,208.00 875,660.00 0.38 1,797 690 1.738 Money Market with Fiscal Agent 1,745,474.46 1,745,474.46 1,745,474.46 0.77 1 1 0.000 CERBT- OPEBTrust 1,750,883.78 1,750,883.78 1,750,883.78 0.77 1 1 0.000 PARS Pension Trust 10,158,931.53 10,158,931.53 10,158,931.53 4.46 1 1 0.000 228,887,562.85 22190629534.33 227,607,735.26 100.00% 770 453 2.442 Investments Total Earnings February 28 Month Ending Fiscal Year To Date Current Year 406,906.85 2,429,768.20 Average Daily Balance 226,928,219.47 216,569,110.39 Effective Rate of Return 2.34% 1.69% 1 certify that this report accurately reflects all pooled investments and is in compliance with the California Government Code and the City Investment Policy. As Treasurer of the City of La Quinta, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. The City of La Quinta used the monthly account statements issued by our financial institutions to determine the fair market value of investments at month end. Digitally signed by Claudia Martinez Date: 2023.05.05 11:39:24-0700' Claudia Martinez, Finance Director/City Treasurer Reporting period 02/01/2023-02/28/2023 Run Date: 05/05/2023 - 11:25 Portfolio CITY CID PM (PRF_PM1) 7.3.0 Report Ver. 7.3.6.1 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 1 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Bank Accounts SYS1293 1293 Bank of New York 09/01/2020 7,227,166.87 7,227,166.87 7,227,166.87 1 1 0.000 059731851 1228 Bank of the West 08/20/2019 11,781,216.97 11,781,216.97 11,781,216.97 1 1 0.000 SYS1059 1059 City Petty Cash 07/01/2016 3,300.00 3,300.00 3,300.00 1 1 0.000 SYS1318 1318 Dune Palms Mobile Estates 03/09/2021 720,787.03 720,787.03 720,787.03 1 1 0.000 SYS1062 1062 La Quinta Palms Realty 07/01/2016 223,316.98 223,316.98 223,316.98 1 1 0.000 Subtotal and Average 17,762,700.34 19,955,787.85 19,955,787.85 19,955,787.85 1 1 0.000 Local Agency Investment Fund -City 98-33-434 1055 Local Agency Inv Fund 18,937,383.16 18,517,467.82 18,937,383.16 2.624 1 1 2.624 Subtotal and Average 18,937,383.16 18,937,383.16 18,517,467.82 18,937,383.16 1 1 2.624 Local Agency Invstmnt Fund -Housing 25-33-005 1113 Local Agency Inv Fund 2,036,215.89 2,010,335.04 2,036,215.89 2.624 1 1 2.624 Subtotal and Average 2,036,215.89 2,036,215.89 2,010,335.04 2,036,215.89 1 1 2.624 Money Market Accounts - CAMP SYS1153 1153 California Asset Management Pr 09/26/2018 38,542,886.18 38,542,886.18 38,542,886.18 4.730 1 1 4.730 Subtotal and Average 38,408,413.73 38,542,886.18 38,542,886.18 38,542,886.18 1 1 4.730 Federal Agency Coupon Securities 3133EMX64 1340 Federal Farm Credit Bank 10/22/2021 500,000.00 496,410.00 499,002.04 0.170 553 58 0.302 04/28/2023 3133EKZK5 1223 Federal Farm Credit Bank 09/12/2019 500,000.00 491,890.00 499,400.00 1.600 1,432 166 1.632 08/14/2023 3133EJYL7 1158 Federal Farm Credit Bank 10/15/2018 250,000.00 246,850.00 247,275.00 2.800 1,786 188 3.041 09/05/2023 3133EK4X1 1234 Federal Farm Credit Bank 11/01/2019 1,000,000.00 975,930.00 996,900.00 1.600 1,461 245 1.680 11/01/2023 3130AFW94 1177 Federal Home Loan Bank 03/01/2019 500,000.00 487,905.00 498,550.00 2.500 1,810 349 2.563 02/13/2024 3133ELNEO 1246 Federal Farm Credit Bank 02/14/2020 1,000,000.00 964,790.00 999,000.00 1.430 1,461 350 1.456 02/14/2024 3133ENYH7 1401 Federal Farm Credit Bank 06/10/2022 500,000.00 484,740.00 499,080.00 2.625 731 467 2.720 06/10/2024 3135GOV75 1206 Federal National Mtg Assn 07/15/2019 500,000.00 478,260.00 495,950.00 1.750 1,814 489 1.922 07/02/2024 3133EKWV4 1212 Federal Farm Credit Bank 08/02/2019 500,000.00 477,510.00 499,500.00 1.850 1,820 513 1.871 07/26/2024 3133EKP75 1224 Federal Farm Credit Bank 09/17/2019 500,000.00 475,310.00 498,750.00 1.600 1,827 566 1.652 09/17/2024 3133ELEA8 1242 Federal Farm Credit Bank 12/17/2019 1,000,000.00 952,050.00 998,600.00 1.700 1,736 566 1.731 09/17/2024 3135GO6E8 1291 Federal National Mtg Assn 11/18/2020 500,000.00 461,310.00 499,250.00 0.420 1,461 628 0.458 11/18/2024 3133ENGN4 1355 Federal Farm Credit Bank 12/09/2021 1,000,000.00 930,540.00 1,000,000.00 0.970 1,096 649 0.970 12/09/2024 3135GAAW1 1300 Federal National Mtg Assn 12/30/2020 500,000.00 459,020.00 500,000.00 0.400 1,461 670 0.400 12/30/2024 3130AP2U8 1353 Federal Home Loan Bank 12/07/2021 1,000,000.00 919,210.00 987,100.00 0.550 1,127 678 0.976 01/07/2025 313OAQWY5 1374 Federal Home Loan Bank 02/25/2022 1,000,000.00 936,270.00 1,000,000.00 1.700 1,095 726 1.700 02/24/2025 Portfolio CITY CID Run Date: 05/05/2023 - 11:25 PM (PRF_PM2) 7.3.0 Report Ver. 7.3.6.1 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 2 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM 365 Maturity Date Federal Agency Coupon Securities 3135G031.15 1365 Federal National Mtg Assn 01/28/2022 500,000.00 457,820.00 487,790.00 0.625 1,180 783 1.400 04/22/2025 3134GVYG7 1279 Federal Home Loan Mtg Corp 05/27/2020 1,000,000.00 912,340.00 1,000,000.00 0.625 1,826 818 0.625 05/27/2025 3133ELH23 1280 Federal Farm Credit Bank 06/09/2020 500,000.00 454,810.00 499,850.00 0.500 1,826 831 0.506 06/09/2025 3133ELH80 1282 Federal Farm Credit Bank 06/10/2020 500,000.00 454,780.00 500,000.00 0.680 1,826 832 0.680 06/10/2025 3130AJKW8 1281 Federal Home Loan Bank 06/03/2020 500,000.00 454,910.00 499,850.00 0.500 1,836 835 0.506 06/13/2025 3130AJRP6 1283 Federal Home Loan Bank 06/30/2020 300,000.00 272,067.00 300,000.00 0.680 1,826 852 0.680 06/30/2025 3137EAEU9 1297 Federal Home Loan Mtg Corp 12/07/2020 1,000,000.00 902,540.00 997,300.00 0.375 1,687 873 0.434 07/21/2025 3137EAEU9 1361 Federal Home Loan Mtg Corp 01/05/2022 500,000.00 451,270.00 487,090.00 0.375 1,293 873 1.120 07/21/2025 3135G05S8 1288 Federal National Mtg Assn 08/14/2020 500,000.00 449,015.00 500,000.00 0.500 1,826 897 0.500 08/14/2025 3136G4M75 1290 Federal National Mtg Assn 08/28/2020 500,000.00 451,850.00 499,750.00 0.520 1,816 901 0.530 08/18/2025 3136G4N74 1289 Federal National Mtg Assn 08/21/2020 1,000,000.00 898,790.00 1,000,000.00 0.560 1,826 904 0.560 08/21/2025 3137EAEX3 1307 Federal Home Loan Mtg Corp 02/23/2021 500,000.00 449,305.00 495,999.50 0.375 1,673 937 0.552 09/23/2025 3137EAEX3 1310 Federal Home Loan Mtg Corp 03/30/2021 1,000,000.00 898,610.00 983,940.00 0.375 1,638 937 0.740 09/23/2025 3130ARGJ4 1385 Federal Home Loan Bank 04/14/2022 500,000.00 470,685.00 500,000.00 2.500 1,279 958 2.500 10/14/2025 3134GW5R3 1362 Federal Home Loan Mtg Corp 01/05/2022 400,000.00 359,612.00 391,360.00 0.650 1,391 971 1.232 10/27/2025 3135G06G3 1354 Federal National Mtg Assn 12/07/2021 1,000,000.00 896,450.00 976,300.00 0.500 1,431 982 1.120 11/07/2025 3135GA2Z3 1292 Federal National Mtg Assn 11/17/2020 500,000.00 445,795.00 499,250.00 0.560 1,826 992 0.590 11/17/2025 3130AKFA9 1298 Federal Home Loan Bank 12/07/2020 500,000.00 445,615.00 497,400.00 0.375 1,831 1,017 0.480 12/12/2025 3135GA7D7 1299 Federal National Mtg Assn 12/23/2020 500,000.00 444,730.00 500,000.00 0.600 1,826 1,028 0.600 12/23/2025 3134GXGZ1 1301 Federal Home Loan Mtg Corp 12/30/2020 500,000.00 447,240.00 500,000.00 0.550 1,826 1,035 0.550 12/30/2025 3130AKMZ6 1302 Federal Home Loan Bank 01/14/2021 500,000.00 443,070.00 500,000.00 0.510 1,826 1,050 0.510 01/14/2026 313OAKN28 1304 Federal Home Loan Bank 01/29/2021 500,000.00 443,015.00 500,000.00 0.550 1,826 1,065 0.550 01/29/2026 3130ALV92 1312 Federal Home Loan Bank 03/30/2021 500,000.00 450,745.00 500,000.00 1.050 1,826 1,125 0.938 03/30/2026 3130AMFS6 1324 Federal Home Loan Bank 06/17/2021 1,000,000.00 887,180.00 993,420.00 0.750 1,821 1,199 0.885 06/12/2026 3133EM2C5 1330 Federal Farm Credit Bank 08/10/2021 500,000.00 435,115.00 498,000.00 0.710 1,826 1,258 0.792 08/10/2026 3133EM4X7 1338 Federal Farm Credit Bank 09/28/2021 1,000,000.00 879,460.00 991,080.00 0.800 1,808 1,289 0.985 09/10/2026 3130APBM6 1337 Federal Home Loan Bank 09/30/2021 1,000,000.00 876,340.00 999,000.00 1.000 1,826 1,309 1.021 09/30/2026 3130APB46 1339 Federal Home Loan Bank 10/13/2021 1,000,000.00 874,000.00 998,250.00 0.950 1,826 1,322 0.986 10/13/2026 3134GW6C5 1359 Federal Home Loan Mtg Corp 01/05/2022 500,000.00 433,960.00 486,000.00 0.800 1,757 1,337 1.403 10/28/2026 3133ENCQ1 1344 Federal Farm Credit Bank 11/02/2021 1,000,000.00 888,390.00 1,000,000.00 1.270 1,826 1,342 1.270 11/02/2026 3130APTV7 1347 Federal Home Loan Bank 11/24/2021 500,000.00 449,810.00 499,500.00 0.700 1,826 1,364 1.489 11/24/2026 313OAQF65 1358 Federal Home Loan Bank 12/22/2021 1,000,000.00 890,810.00 999,750.00 1.250 1,825 1,391 1.255 12/21/2026 3134GWUQ7 1366 Federal Home Loan Mtg Corp 02/10/2022 1,000,000.00 863,730.00 945,570.00 0.700 1,784 1,400 1.870 12/30/2026 3130AQJR5 1364 Federal Home Loan Bank 01/27/2022 1,000,000.00 889,930.00 1,000,000.00 1.500 1,826 1,428 1.500 01/27/2027 3130AQSA2 1367 Federal Home Loan Bank 02/10/2022 1,000,000.00 901,710.00 1,000,000.00 1.830 1,826 1,442 1.830 02/10/2027 3130ARGY1 1387 Federal Home Loan Bank 04/19/2022 1,000,000.00 926,050.00 1,000,000.00 2.700 1,826 1,510 2.700 04/19/2027 Portfolio CITY CID Run Date: 05/05/2023 - 11:25 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 3 CUSIP Investment # Issuer Average Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Federal Agency Coupon Securities 3130ASDV8 1409 Federal Home Loan Bank 06/28/2022 300,000.00 282,891.00 300,000.00 3.300 1,826 1,580 3.300 06/28/2027 3133ENL99 1426 Federal Farm Credit Bank 09/15/2022 1,000,000.00 957,900.00 997,492.55 3.375 1,826 1,659 3.430 09/15/2027 3133ENQ29 1433 Federal Farm Credit Bank 09/30/2022 1,000,000.00 983,310.00 996,400.00 4.000 1,825 1,673 4.080 09/29/2027 3133EN31-11 1441 Federal Farm Credit Bank 11/29/2022 1,000,000.00 983,150.00 998,650.00 4.000 1,826 1,734 4.030 11/29/2027 3133EN3S7 1446 Federal Farm Credit Bank 12/07/2022 1,000,000.00 972,490.00 998,000.00 3.750 1,826 1,742 3.794 12/07/2027 3133EPAV7 1464 Federal Farm Credit Bank 02/15/2023 1,000,000.00 983,030.00 995,400.00 3.875 1,825 1,811 3.977 02/14/2028 Subtotal and Average 40,533,049.09 41,250,000.00 37,952,315.00 41,030,749.09 1,664 1,034 1.525 Treasury Coupon Securities 91282CBU4 1349 U.S. Treasury 12/07/2021 1,000,000.00 996,250.00 996,718.75 0.125 479 30 0.376 03/31/2023 912828Q29 1431 U.S. Treasury 09/30/2022 2,000,000.00 1,994,800.00 1,977,200.00 1.500 182 30 3.824 03/31/2023 91282CBU4 1445 U.S. Treasury 12/02/2022 3,000,000.00 2,988,750.00 2,958,984.38 0.125 119 30 4.366 03/31/2023 91282CCD1 1350 U.S. Treasury 12/07/2021 1,000,000.00 988,140.00 995,468.75 0.125 540 91 0.432 05/31/2023 912828R69 1443 U.S. Treasury 12/02/2022 4,000,000.00 3,967,200.00 3,944,075.80 1.625 180 91 4.515 05/31/2023 91282CCK5 1452 U.S. Treasury 01/04/2023 2,000,000.00 1,968,040.00 1,956,875.00 0.125 177 121 4.635 06/30/2023 91282CCN9 1341 U.S. Treasury 10/22/2021 500,000.00 489,940.00 497,792.97 0.125 647 152 0.375 07/31/2023 9128284X5 1462 U.S. Treasury 02/07/2023 1,000,000.00 988,750.00 988,900.00 2.750 205 183 4.787 08/31/2023 91282BT26 1217 U.S. Treasury 08/21/2019 500,000.00 489,315.00 499,300.00 1.375 1,501 213 1.410 09/30/2023 91282CBA8 1351 U.S. Treasury 12/07/2021 1,000,000.00 961,560.00 990,000.00 0.125 738 289 0.623 12/15/2023 91282CBEO 1342 U.S. Treasury 10/22/2021 1,000,000.00 957,580.00 991,000.00 0.125 815 320 0.531 01/15/2024 91282CBR1 1352 U.S. Treasury 12/07/2021 1,000,000.00 950,740.00 989,800.00 0.250 829 380 0.704 03/15/2024 91282CBV2 1360 U.S. Treasury 01/05/2022 500,000.00 474,200.00 494,882.81 0.375 831 411 0.830 04/15/2024 912828XT2 1418 U.S. Treasury 05/04/2022 1,000,000.00 962,270.00 985,240.00 2.000 758 457 2.736 05/31/2024 9128282U3 1400 U.S. Treasury 06/09/2022 500,000.00 477,050.00 490,850.00 1.875 814 549 2.727 08/31/2024 91282CDB4 1343 U.S. Treasury 10/22/2021 1,000,000.00 932,770.00 996,320.00 0.625 1,089 594 0.750 10/15/2024 9128283DO 1390 U.S. Treasury 05/03/2022 1,000,000.00 956,640.00 985,190.00 2.250 912 610 2.870 10/31/2024 912828YV6 1241 U.S. Treasury 12/16/2019 1,000,000.00 943,130.00 989,687.50 1.500 1,811 640 1.718 11/30/2024 91282CAT8 1311 U.S. Treasury 03/30/2021 1,000,000.00 893,050.00 977,500.00 0.250 1,676 975 0.750 10/31/2025 91282CAZ4 1315 U.S. Treasury 04/22/2021 500,000.00 446,620.00 492,187.50 0.375 1,683 1,005 0.720 11/30/2025 91282CBC4 1303 U.S. Treasury 01/07/2021 500,000.00 446,055.00 498,632.81 0.375 1,819 1,036 0.431 12/31/2025 91282CBH3 1309 U.S. Treasury 02/23/2021 500,000.00 444,140.00 495,100.00 0.375 1,803 1,067 0.577 01/31/2026 91282CBQ3 1319 U.S. Treasury 05/28/2021 500,000.00 444,510.00 494,165.00 0.500 1,737 1,095 0.750 02/28/2026 91282CBQ3 1382 U.S. Treasury 03/23/2022 750,000.00 666,765.00 698,025.00 0.500 1,438 1,095 2.353 02/28/2026 91282CBT7 1320 U.S. Treasury 05/28/2021 500,000.00 447,365.00 499,525.00 0.750 1,768 1,126 0.770 03/31/2026 91282CBT7 1322 U.S. Treasury 06/17/2021 500,000.00 447,365.00 498,450.00 0.750 1,748 1,126 0.816 03/31/2026 9128286S4 1383 U.S. Treasury 03/23/2022 1,000,000.00 939,650.00 999,010.00 2.375 1,499 1,156 2.400 04/30/2026 Portfolio CITY CID Run Date: 05/05/2023 - 11:25 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 4 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Treasury Coupon Securities 91282CCF6 1321 U.S. Treasury 06/01/2021 1,000,000.00 889,020.00 997,060.00 0.750 1,825 1,187 0.810 05/31/2026 91282CCF6 1323 U.S. Treasury 06/17/2021 500,000.00 444,510.00 497,095.00 0.750 1,809 1,187 0.870 05/31/2026 91282CCP4 1335 U.S. Treasury 09/29/2021 1,000,000.00 880,900.00 983,750.00 0.625 1,766 1,248 0.970 07/31/2026 91282CCW9 1336 U.S. Treasury 09/29/2021 1,000,000.00 882,460.00 988,500.00 0.750 1,797 1,279 0.990 08/31/2026 91282CCW9 1380 U.S. Treasury 03/22/2022 500,000.00 441,230.00 466,454.17 0.750 1,623 1,279 2.350 08/31/2026 91282CDG3 1381 U.S. Treasury 03/22/2022 500,000.00 445,350.00 473,396.82 1.125 1,684 1,340 2.350 10/31/2026 912828Z78 1369 U.S. Treasury 02/10/2022 1,000,000.00 898,590.00 986,700.00 1.500 1,816 1,432 1.781 01/31/2027 91282CEF4 1391 U.S. Treasury 05/03/2022 1,000,000.00 932,620.00 976,860.00 2.500 1,793 1,491 3.010 03/31/2027 91282CEN7 1398 U.S. Treasury 06/08/2022 500,000.00 470,545.00 495,000.00 2.750 1,787 1,521 2.971 04/30/2027 91282BX88 1397 U.S. Treasury 06/07/2022 1,000,000.00 926,520.00 969,687.50 2.375 1,803 1,536 3.041 05/15/2027 91282CET4 1399 U.S. Treasury 06/08/2022 500,000.00 467,870.00 491,842.18 2.625 1,818 1,552 2.980 05/31/2027 91282CEW7 1465 U.S. Treasury 02/15/2023 1,000,000.00 959,450.00 967,220.00 3.250 1,596 1,582 4.075 06/30/2027 91282CFB2 1417 U.S. Treasury 08/15/2022 1,000,000.00 939,380.00 989,460.00 2.750 1,811 1,613 2.980 07/31/2027 91282CFB2 1422 U.S. Treasury 08/29/2022 1,000,000.00 939,380.00 979,645.67 2.750 1,797 1,613 3.200 07/31/2027 9128282RO 1439 U.S. Treasury 11/18/2022 1,000,000.00 919,060.00 927,110.00 2.250 1,731 1,628 3.950 08/15/2027 91282CFH9 1456 U.S. Treasury 01/24/2023 500,000.00 477,110.00 489,175.00 3.125 1,680 1,644 3.640 08/31/2027 91282CGH8 1460 U.S. Treasury 02/02/2023 1,000,000.00 969,530.00 996,369.14 3.500 1,824 1,797 3.580 01/31/2028 Subtotal and Average 46,085,655.11 42,750,000.00 40,546,170.00 42,056,206.75 1,078 742 2.547 Treasury Discount Notes 912796YB9 1423 U.S. Treasury 09/02/2022 3,000,000.00 2,999,640.00 2,951,409.30 3.221 181 1 3.366 03/02/2023 912796YB9 1424 U.S. Treasury 09/02/2022 2,000,000.00 1,999,760.00 1,967,621.12 3.220 181 1 3.365 03/02/2023 912796YV5 1436 U.S. Treasury 11/02/2022 5,000,000.00 4,963,200.00 4,893,349.12 4.363 176 57 4.583 04/27/2023 912796YV5 1437 U.S. Treasury 11/07/2022 2,000,000.00 1,985,280.00 1,958,436.61 4.375 171 57 4.593 04/27/2023 912796ZR3 1453 U.S. Treasury 01/04/2023 3,000,000.00 2,953,260.00 2,932,950.00 4.572 176 120 4.807 06/29/2023 912796Y37 1463 U.S. Treasury 02/07/2023 2,000,000.00 1,958,900.00 1,954,412.92 4.636 177 155 4.877 08/03/2023 Subtotal and Average 16,239,376.30 17,000,000.00 16,860,040.00 16,658,179.07 177 63 4.298 Certificate of Deposits 034577AH9 1119 66704M EQO 1263 954444BS3 1265 17312QJ26 1123 20726ABA5 1189 29278TAY6 1125 32117BCX4 1179 Run Date: 05/05/2023 - 11:25 Aneca Federal Credit Union 03/22/2018 245,000.00 244,715.21 245,000.00 2.800 1,826 21 2.802 03/22/2023 Northstar Bank 03/31/2020 248,000.00 247,219.49 248,000.00 1.150 1,095 30 1.150 03/31/2023 West Michigan Cmnty Bk 03/31/2020 248,000.00 247,219.49 248,000.00 1.150 1,095 30 1.150 03/31/2023 Citibank NA 04/11/2018 245,000.00 244,487.58 245,000.00 2.900 1,826 41 2.902 04/11/2023 Congressional Bank 04/30/2019 248,000.00 247,062.61 248,000.00 2.500 1,459 58 2.502 04/28/2023 EnerBank USA 04/30/2018 240,000.00 239,268.81 240,000.00 2.950 1,824 58 2.952 04/28/2023 First National Bank 03/05/2019 248,000.00 247,087.06 248,000.00 2.800 1,522 65 2.802 05/05/2023 Portfolio CITY CID PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 5 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 725404AB3 1194 Pittsfield Cooperative Bank 06/07/2019 245,000.00 243,359.16 245,000.00 2.500 1,461 98 2.502 06/07/2023 619165JD6 1173 Morton Community 03/20/2019 248,000.00 246,326.07 248,000.00 2.750 1,553 111 2.753 06/20/2023 74934YAH4 1144 RCB Bank 06/20/2018 245,000.00 243,648.23 245,000.00 3.150 1,826 111 3.152 06/20/2023 02616AAH2 1285 American First CU 06/26/2020 248,000.00 244,306.32 248,000.00 0.350 1,095 117 0.350 06/26/2023 02772JBD1 1205 American National Bank 07/19/2019 248,000.00 245,072.09 248,000.00 2.000 1,461 140 2.001 07/19/2023 32110YLK9 1147 First National Bank of America 07/20/2018 245,000.00 243,185.20 245,000.00 3.150 1,826 141 3.152 07/20/2023 06426KAN8 1151 Bank of New England 07/31/2018 249,000.00 246,953.11 249,000.00 3.250 1,826 152 3.252 07/31/2023 75472RAD3 1218 Raymond James Bank 08/23/2019 244,000.00 240,297.81 244,000.00 1.950 1,461 175 1.951 08/23/2023 89579NCD3 1262 Triad Bank 03/30/2020 248,000.00 242,310.79 248,000.00 1.350 1,278 212 1.352 09/29/2023 57116ARV2 1155 Cache Valley BK F/K/A Marlin 10/17/2018 248,000.00 244,949.77 248,000.00 3.300 1,826 230 3.302 10/17/2023 625925AR3 1160 Municipal Trust and Savings 10/17/2018 245,000.00 241,832.42 245,000.00 3.200 1,826 230 3.202 10/17/2023 90348JEJ5 1161 UBS Bank USA 10/17/2018 245,000.00 242,063.79 245,000.00 3.350 1,826 230 3.352 10/17/2023 474067AQ8 1154 Jefferson Financial CU 10/19/2018 245,000.00 242,043.68 245,000.00 3.350 1,826 232 3.352 10/19/2023 20143PDV9 1162 Commercial Bank 11/15/2018 248,000.00 244,672.89 248,000.00 3.400 1,826 259 3.402 11/15/2023 67054NAN3 1164 Numerica Credit Union 11/28/2018 248,000.00 244,708.11 248,000.00 3.550 1,826 272 3.552 11/28/2023 48115LAD6 1396 Jovia Financial Credit Union 06/07/2022 248,000.00 242,607.98 248,000.00 2.500 548 281 2.502 12/07/2023 635573AL2 1170 National Cooperative Bank, N.A 12/21/2018 245,000.00 241,192.88 245,000.00 3.400 1,826 295 3.402 12/21/2023 066851 WJ1 1172 Bar Harbor Bank and Trust 12/31/2018 248,000.00 243,472.92 248,000.00 3.350 1,824 303 3.352 12/29/2023 89269FDP7 1415 Tradition Capital 07/20/2022 246,000.00 240,682.90 246,000.00 3.000 551 327 3.008 01/22/2024 51210SQU4 1208 Lakeside Bank 07/30/2019 248,000.00 239,742.82 248,000.00 2.000 1,644 334 2.003 01/29/2024 77579ADF0 1251 Rollstone B&T 02/12/2020 245,000.00 236,053.69 245,000.00 1.650 1,461 348 1.651 02/12/2024 66736ABP3 1181 Northwest Bank 02/13/2019 248,000.00 241,868.74 248,000.00 2.950 1,826 349 2.951 02/13/2024 949763XY7 1174 Wells Fargo 02/27/2019 248,000.00 241,752.68 248,000.00 3.000 1,826 363 3.001 02/27/2024 50625LAW3 1384 Lafayette FCU 03/30/2022 248,000.00 238,580.00 248,000.00 2.050 729 393 2.053 03/28/2024 882213AB7 1260 Texas Bank Financial 03/31/2020 245,000.00 233,348.43 245,000.00 1.100 1,458 393 1.101 03/28/2024 472382AQ3 1272 The Jefferson Bank 04/15/2020 248,000.00 235,968.91 248,000.00 1.250 1,461 411 1.251 04/15/2024 08016PDQ9 1270 Belmont Bank and Trust 04/16/2020 248,000.00 235,940.65 248,000.00 1.250 1,461 412 1.251 04/16/2024 69506YRH4 1269 Pacific Western Bank 04/16/2020 245,000.00 233,334.28 245,000.00 1.300 1,461 412 1.301 04/16/2024 56065GAG3 1188 Main Street Bank 04/26/2019 248,000.00 239,456.32 248,000.00 2.600 1,827 422 2.603 04/26/2024 33640VDD7 1231 First Service Bank 11/15/2019 248,000.00 236,572.29 248,000.00 1.700 1,643 441 1.701 05/15/2024 48128HXU7 1185 JP Morgan Chase 05/16/2019 245,000.00 238,218.66 245,000.00 3.250 1,827 442 3.254 05/16/2024 46256YAZ2 1186 Iowa State Bank 05/23/2019 245,000.00 235,652.40 245,000.00 2.400 1,827 449 2.403 05/23/2024 538036GV0 1238 Live Oak Bank 11/27/2019 248,000.00 236,683.01 248,000.00 1.800 1,644 454 1.802 05/28/2024 156634AK3 1184 Century Next Bank 05/29/2019 248,000.00 238,908.24 248,000.00 2.500 1,827 455 2.503 05/29/2024 72651 LCL6 1195 Plains Commerce Bank 06/07/2019 245,000.00 235,936.31 245,000.00 2.550 1,827 464 2.553 06/07/2024 299547AQ2 1196 Liberty FCU F/K/A Evansville T 06/12/2019 248,000.00 238,815.55 248,000.00 2.600 1,827 469 2.603 06/12/2024 Portfolio CITY CID Run Date: 05/05/2023 - 11:25 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 6 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 524661CB9 1197 Legacy Bank 06/19/2019 248,000.00 238,051.61 248,000.00 2.400 1,827 476 2.403 06/19/2024 176688CP2 1199 Citizens State Bank 06/21/2019 248,000.00 238,011.50 248,000.00 2.400 1,827 478 2.403 06/21/2024 20416TAQ5 1202 Communitywide FCU 06/28/2019 248,000.00 237,527.09 248,000.00 2.250 1,827 485 2.253 06/28/2024 761402BY1 1203 Revere Bank 06/28/2019 247,000.00 236,813.83 247,000.00 2.300 1,827 485 2.303 06/28/2024 00257TBD7 1207 Abacus Federal Savings 07/26/2019 248,000.00 235,927.50 248,000.00 1.950 1,827 513 1.952 07/26/2024 33625CCP2 1209 First Security Bank of WA 07/30/2019 248,000.00 236,308.86 248,000.00 2.000 1,827 517 2.002 07/30/2024 710571DS6 1210 People's Bank 07/31/2019 248,000.00 236,287.21 248,000.00 2.000 1,827 518 2.002 07/31/2024 740367HP5 1213 Preferred Bank 08/16/2019 249,000.00 236,735.61 249,000.00 2.000 1,827 534 2.002 08/16/2024 33766LAJ7 1216 FirsTier Bank 08/23/2019 249,000.00 236,402.35 249,000.00 1.950 1,827 541 1.952 08/23/2024 938828131-12 1215 Washington Federal 08/23/2019 248,000.00 235,631.77 248,000.00 2.000 1,827 541 2.002 08/23/2024 336460CX6 1222 First State Bk DeQueen 08/30/2019 248,000.00 235,068.06 248,000.00 1.800 1,827 548 1.802 08/30/2024 334342CD2 1221 First Natl Bk of Syracuse 08/30/2019 249,000.00 236,197.82 249,000.00 1.850 1,827 548 1.852 08/30/2024 15118RRH2 1220 Celtic Bank 08/30/2019 248,000.00 235,249.23 248,000.00 1.850 1,827 548 1.852 08/30/2024 05580AD50 1333 BMW Bank 09/10/2021 245,000.00 227,811.94 245,000.00 0.650 1,096 559 0.651 09/10/2024 06652CHB0 1227 BankWest Inc 09/27/2019 248,000.00 233,894.13 248,000.00 1.700 1,827 576 1.702 09/27/2024 84223QAN7 1286 Southern Bancorp Bk 06/26/2020 248,000.00 228,637.42 248,000.00 0.500 1,582 604 0.500 10/25/2024 804375131-4 1235 Sauk Valley B&T Co 11/07/2019 248,000.00 233,286.67 248,000.00 1.700 1,827 617 1.702 11/07/2024 61690UNX4 1237 Morgan Stanley Bank 11/20/2019 245,000.00 231,314.15 245,000.00 1.950 1,827 630 1.952 11/20/2024 61760A3133 1236 Morgan Stanley Private Bk, NA 11/20/2019 245,000.00 231,111.97 245,000.00 1.900 1,827 630 1.902 11/20/2024 064520BG3 1287 Bank Princeton 06/30/2020 248,000.00 227,379.46 248,000.00 0.500 1,644 670 0.500 12/30/2024 80865MAB3 1454 Scient FCU 01/13/2023 248,000.00 245,381.51 248,000.00 4.650 731 684 4.656 01/13/2025 89388CEYO 1328 Transportation Alliance Bk TAB 07/23/2021 248,000.00 226,032.69 248,000.00 0.400 1,280 694 0.401 01/23/2025 06417NZQ9 1329 Bank OZK 07/29/2021 248,000.00 226,241.34 248,000.00 0.400 1,280 700 0.401 01/29/2025 90983WBT7 1249 United Community 02/07/2020 248,000.00 231,575.98 248,000.00 1.650 1,827 709 1.652 02/07/2025 32114VBT3 1250 First National Bank Michigan 02/14/2020 248,000.00 231,422.08 248,000.00 1.650 1,827 716 1.652 02/14/2025 35637RDC8 1248 Freedom Financial 02/14/2020 248,000.00 230,953.81 248,000.00 1.550 1,827 716 1.552 02/14/2025 029728BC5 1255 American State 02/21/2020 248,000.00 231,032.34 248,000.00 1.600 1,827 723 1.602 02/21/2025 17286TAGO 1252 Citadel FCU 02/27/2020 248,000.00 231,137.51 248,000.00 1.650 1,827 729 1.652 02/27/2025 00435JBH5 1256 Access Bank 03/13/2020 248,000.00 230,798.14 248,000.00 1.600 1,826 743 1.601 03/13/2025 849430BF9 1257 Spring Bank 03/20/2020 248,000.00 230,155.35 248,000.00 1.500 1,826 750 1.501 03/20/2025 05465DAE8 1258 Axos Bank 03/26/2020 248,000.00 230,760.53 248,000.00 1.650 1,826 756 1.651 03/26/2025 020080BX4 1267 Alma Bank 03/30/2020 248,000.00 229,652.27 248,000.00 1.400 1,824 758 1.399 03/28/2025 2027506M2 1268 Commonwealth Business Bk 03/31/2020 248,000.00 229,010.32 248,000.00 1.250 1,826 761 1.251 03/31/2025 654062JZ2 1266 Nicolet Natl Bank 03/31/2020 248,000.00 229,755.40 248,000.00 1.400 1,826 761 1.401 03/31/2025 14042TDD6 1271 Capital One USA FDIC33954 04/08/2020 245,000.00 227,774.30 245,000.00 1.600 1,826 769 1.601 04/08/2025 02007GPX5 1388 Ally Bank Midvale 04/21/2022 245,000.00 232,225.83 245,000.00 2.550 1,096 782 2.550 04/21/2025 Portfolio CITY CID Run Date: 05/05/2023 - 11:25 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 7 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 52168UHY1 1389 Leader Bank 04/22/2022 245,000.00 232,210.16 245,000.00 2.550 1,096 783 2.552 04/22/2025 32112UDR9 1274 First Natl Bk McGregor 04/28/2020 248,000.00 228,864.42 248,000.00 1.350 1,826 789 1.351 04/28/2025 32027BALl 1273 First Freedom Bank 04/29/2020 249,000.00 229,167.33 249,000.00 1.200 1,826 790 1.201 04/29/2025 33847E3A3 1276 Flagstar 04/30/2020 248,000.00 228,653.84 248,000.00 1.250 1,826 791 1.251 04/30/2025 32056GDJ6 1278 list Internet Bank 05/11/2020 248,000.00 226,714.58 248,000.00 1.000 1,827 803 0.985 05/12/2025 95960NKD8 1277 Western State Bank 05/13/2020 245,000.00 224,136.41 245,000.00 1.000 1,826 804 1.001 05/13/2025 254673E69 1392 Discover Bank Greenwood DE CF 05/24/2022 245,000.00 234,707.08 245,000.00 3.100 1,099 818 3.103 05/27/2025 169894AS1 1284 Chippewa Valley Bk 06/24/2020 248,000.00 223,634.40 248,000.00 0.600 1,826 846 0.600 06/24/2025 307811DF3 1363 Farmers & Merch 01/14/2022 249,000.00 225,876.06 249,000.00 0.900 1,277 866 0.900 07/14/2025 70962LAF9 1331 Pentagon FCU 09/01/2021 249,000.00 223,841.90 249,000.00 0.700 1,462 916 0.687 09/02/2025 914242AAO 1429 University Credit Union 09/26/2022 248,000.00 242,360.41 248,000.00 4.000 1,096 940 3.891 09/26/2025 51507LCC6 1305 Landmark Community Bank 01/22/2021 248,000.00 218,894.45 248,000.00 0.500 1,826 1,058 0.500 01/22/2026 84229LBA9 1434 Southern Bank Sardis GA 10/28/2022 244,000.00 240,658.58 244,000.00 4.250 1,188 1,064 4.254 01/28/2026 87270LDL4 1306 TIAA FKA EverBank 02/12/2021 245,000.00 216,208.63 245,000.00 0.500 1,826 1,079 0.500 02/12/2026 64034KAZ4 1376 Nelnet Bank 03/02/2022 245,000.00 224,939.33 245,000.00 1.800 1,461 1,097 1.801 03/02/2026 39573LBC1 1313 Greenstate FCU 04/16/2021 249,000.00 221,578.54 249,000.00 0.950 1,826 1,142 0.951 04/16/2026 89235MKY6 1314 Toyota Financial Savings Bank 04/22/2021 245,000.00 217,759.20 245,000.00 0.900 1,826 1,148 0.900 04/22/2026 14622LAAO 1316 Carter FCU 04/27/2021 248,000.00 218,971.90 248,000.00 0.750 1,826 1,153 0.750 04/27/2026 31617CAV5 1317 Fidelity Homestead 04/30/2021 248,000.00 218,851.08 248,000.00 0.700 1,826 1,156 0.711 04/30/2026 501798RP9 1356 LCA Bank Corp 12/27/2021 248,000.00 220,076.90 248,000.00 1.000 1,642 1,213 1.000 06/26/2026 92559TAJ7 1325 Vibrant Credit Union 07/02/2021 249,000.00 219,428.77 248,377.50 0.800 1,824 1,217 0.852 06/30/2026 300185LM5 1457 Evergreen Bank Group 01/27/2023 248,000.00 241,899.59 248,000.00 3.850 1,277 1,244 3.849 07/27/2026 38149MXK4 1326 Goldman Sachs 07/28/2021 248,000.00 219,748.19 248,000.00 1.000 1,826 1,245 1.001 07/28/2026 795451AFO 1327 Sallie Mae Bank Salt Lake City 07/28/2021 248,000.00 219,748.19 248,000.00 1.000 1,826 1,245 1.001 07/28/2026 87165ET98 1332 Synchrony Bank Retail 09/03/2021 245,000.00 215,709.54 245,000.00 0.900 1,826 1,282 0.900 09/03/2026 20786ADL6 1334 Connect One 09/24/2021 248,000.00 216,812.56 248,000.00 0.800 1,826 1,303 0.800 09/24/2026 59013KPNO 1345 Merrick Bank 11/09/2021 249,000.00 219,612.38 249,000.00 1.100 1,826 1,349 1.101 11/09/2026 14042RQBO 1346 Capital One Natl Assn FDIC4297 11/17/2021 248,000.00 218,808.89 248,000.00 1.100 1,826 1,357 1.101 11/17/2026 20825WAR1 1357 Connexus CU 12/23/2021 249,000.00 220,250.58 249,000.00 1.250 1,826 1,393 1.250 12/23/2026 89786MAF1 1368 True Sky FCU 02/04/2022 245,000.00 219,647.84 245,000.00 1.600 1,826 1,436 1.601 02/04/2027 02357QAQO 1372 Amerant Bank 02/14/2022 245,000.00 219,458.42 245,000.00 1.600 1,828 1,448 1.601 02/16/2027 07371AYE7 1370 Beal Bank TX 02/23/2022 245,000.00 222,124.67 245,000.00 1.900 1,820 1,449 1.901 02/17/2027 073710E88 1371 Beal Bank USA 02/23/2022 245,000.00 222,124.67 245,000.00 1.900 1,820 1,449 1.901 02/17/2027 59161YAP1 1373 Metro Credit Union 02/18/2022 249,000.00 223,707.85 249,000.00 1.700 1,826 1,450 1.701 02/18/2027 24773RCR4 1377 Delta Natl B&T 03/09/2022 245,000.00 222,911.24 245,000.00 2.000 1,814 1,457 2.001 02/25/2027 27004PCM3 1375 Eaglemark Savings 03/02/2022 245,000.00 223,038.83 245,000.00 2.000 1,826 1,462 2.001 03/02/2027 Portfolio CITY CID Run Date: 05/05/2023 - 11:25 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments February 28, 2023 Page 8 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Certificate of Deposits 91139LAB2 1378 United Roosevelt Savings 03/11/2022 248,000.00 224,529.68 248,000.00 1.900 1,826 1,471 1.901 03/11/2027 565819AG4 1379 Marathon Bnak 03/16/2022 248,000.00 223,528.27 248,000.00 1.800 1,826 1,476 1.801 03/16/2027 20033A3A2 1386 Comenity Capital Bank 04/14/2022 248,000.00 231,262.48 248,000.00 2.650 1,826 1,505 2.652 04/14/2027 397417AQ9 1419 Greenwoods State Bank 05/17/2022 248,000.00 234,927.40 248,000.00 3.050 1,826 1,538 3.052 05/17/2027 02589ADH2 1421 American Express, NB 08/29/2022 245,000.00 235,880.71 245,000.00 3.450 1,793 1,609 3.067 07/27/2027 88413QDN5 1420 Third Federal Savings and Loan 08/19/2022 245,000.00 234,421.93 245,000.00 3.300 1,826 1,632 3.302 08/19/2027 732329BD8 1425 Ponce Bank 09/15/2022 248,000.00 239,267.46 248,000.00 3.500 1,826 1,659 3.502 09/15/2027 052392BT3 1427 Austin Telco FCU 09/21/2022 248,000.00 242,352.98 248,000.00 3.800 1,826 1,665 3.770 09/21/2027 22258JAB7 1430 County Schools FCU 09/30/2022 248,000.00 248,908.07 248,000.00 4.400 1,826 1,674 4.325 09/30/2027 34520LATO 1435 Forbright Bank 11/02/2022 248,000.00 251,048.60 248,000.00 4.600 1,826 1,707 4.602 11/02/2027 25460FDW3 1438 Direct FCU 11/07/2022 248,000.00 253,189.16 248,000.00 4.800 1,827 1,713 4.735 11/08/2027 914098DJ4 1442 University Bank 11/30/2022 249,000.00 248,101.04 249,000.00 4.200 1,826 1,735 4.202 11/30/2027 25844MAK4 1447 Dort Financial CU 12/16/2022 247,000.00 249,176.09 247,000.00 4.500 1,826 1,751 4.503 12/16/2027 01664MAB2 1448 All In FCU 12/20/2022 248,000.00 249,110.74 248,000.00 4.400 1,826 1,755 4.402 12/20/2027 51828MAC8 1449 Latino Comm. CU 12/21/2022 248,000.00 250,201.43 248,000.00 4.500 1,826 1,756 4.503 12/21/2027 45157PAZ3 1450 Ideal CU 12/29/2022 248,000.00 250,541.16 248,000.00 4.500 1,826 1,764 4.502 12/29/2027 01882MAC6 1451 Alliant CU 12/30/2022 247,000.00 254,989.53 247,000.00 5.000 1,826 1,765 5.003 12/30/2027 78472EABO 1455 SPCO Credit Union 01/20/2023 249,000.00 249,744.24 249,000.00 4.350 1,826 1,786 4.352 01/20/2028 82671DAB3 1458 Signature FCU 01/31/2023 248,000.00 249,637.74 248,000.00 4.400 1,826 1,797 4.402 01/31/2028 79772FAG1 1459 San Francisco FCU 02/03/2023 248,000.00 248,914.34 248,000.00 4.350 1,826 1,800 4.352 02/03/2028 530520AH8 1466 Liberty First CU 02/21/2023 248,000.00 250,611.66 248,000.00 4.500 1,827 1,819 4.504 02/22/2028 09582YAF9 1467 Blue Ridge Bank 02/28/2023 244,000.00 243,415.62 244,000.00 4.200 1,826 1,825 4.202 02/28/2028 Subtotal and Average 33,827,806.07 33,860,000.00 32,186,034.67 33,859,377.50 1,682 820 2.236 Corporate Notes 594918BQ6 1157 Microsoft Corporation 10/15/2018 400,000.00 394,768.00 378,360.00 2.000 1,758 160 3.222 08/08/2023 45950VPS9 1308 International Finance Corp. 02/26/2021 500,000.00 441,440.00 497,300.00 0.500 1,826 1,093 0.610 02/26/2026 Subtotal and Average 875,660.00 900,000.00 836,208.00 875,660.00 1,797 690 1.738 Money Market with Fiscal Agent SYS1058 1058 US Bank 07/01/2016 1,745,474.46 1,745,474.46 1,745,474.46 1 1 0.000 Subtotal and Average 66,817.35 1,745,474.46 1,745,474.46 1,745,474.46 1 1 0.000 CERBT - OPEB Trust SYS1114 1114 CalPERS CERBT Plan 07/01/2022 1,750,883.78 1,750,883.78 1,750,883.78 1 1 0.000 Run Date: 05/05/2023 - 11:25 Portfolio CITY CID PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Page 9 Portfolio Details - Investments February 28, 2023 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Subtotal and Average 1,750,883.78 1,750,883.78 1,750,883.78 1,750,883.78 1 1 0.000 PARS Pension Trust SYS1230 1230 Pblc Agncy Rtrmnt Sery 10,158,931.53 10,158,931.53 10,158,931.53 1 1 0.000 Subtotal and Average 10,404,258.65 10,158,931.53 10,158,931.53 10,158,931.53 1 1 0.000 Total and Average 226,928,219.47 Run Date: 05/05/2023 - 11:25 228,887,562.85 221,062,534.33 227,607,735.26 770 453 2.442 Portfolio CITY CID PM (PRF_PM2) 7.3.0 Q"It(V� GEM aj'cl&e DESERT - City of La Quinta Total Earnings Sorted by Fund - Fund February 1, 2023 - February 28, 2023 City of La Quinta CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 98-33-434 1055 101 LAIF 18,937,383.16 18,937,383.16 18,937,383.16 2.624 2.735 39,736.17 0.00 0.00 39,736.17 SYS1059 1059 101 CITYPC 3,300.00 3,300.00 3,300.00 0.00 0.00 0.00 0.00 SYS1114 1114 101 CALPRS 1,750,883.78 1,750,883.78 1,750,883.78 0.00 0.00 0.00 0.00 034577AH9 1119 101 ANECA 245,000.00 245,000.00 245,000.00 2.800 2.800 526.24 0.00 0.00 526.24 17312QJ26 1123 101 CITINA 245,000.00 245,000.00 245,000.00 2.900 2.900 545.04 0.00 0.00 545.04 29278TAY6 1125 101 ENER 240,000.00 240,000.00 240,000.00 2.950 2.950 543.12 0.00 0.00 543.12 74934YAH4 1144 101 RCB 245,000.00 245,000.00 245,000.00 3.150 3.150 592.03 0.00 0.00 592.03 32110YLK9 1147 101 1STNBA 245,000.00 245,000.00 245,000.00 3.150 3.150 592.03 0.00 0.00 592.03 06426KAN8 1151 101 NWENGL 249,000.00 249,000.00 249,000.00 3.250 3.250 620.79 0.00 0.00 620.79 SYS1153 1153 101 CAMP 38,542,886.18 38,403,433.27 38,542,886.18 4.730 4.734 139,452.91 0.00 0.00 139,452.91 474067AQ8 1154 101 JEFF 245,000.00 245,000.00 245,000.00 3.350 3.350 629.62 0.00 0.00 629.62 57116ARV2 1155 101 MARBUS 248,000.00 248,000.00 248,000.00 3.300 3.300 627.81 0.00 0.00 627.81 594918BQ6 1157 101 MCRSFT 400,000.00 378,360.00 378,360.00 2.000 2.297 666.67 0.00 0.00 666.67 3133EJYL7 1158 101 FFCB 250,000.00 247,275.00 247,275.00 2.800 3.075 583.33 0.00 0.00 583.33 625925AR3 1160 101 MUNTRS 245,000.00 245,000.00 245,000.00 3.200 3.200 601.42 0.00 0.00 601.42 90348JEJ5 1161 101 UBS 245,000.00 245,000.00 245,000.00 3.350 3.350 629.62 0.00 0.00 629.62 20143PDV9 1162 101 COMMBK 248,000.00 248,000.00 248,000.00 3.400 3.400 646.84 0.00 0.00 646.84 67054NAN3 1164 101 NMRCA 248,000.00 248,000.00 248,000.00 3.550 3.550 675.38 0.00 0.00 675.38 635573AL2 1170 101 NLCOOP 245,000.00 245,000.00 245,000.00 3.400 3.400 639.01 0.00 0.00 639.01 066851WJ1 1172 101 BARHAR 248,000.00 248,000.00 248,000.00 3.350 3.350 637.33 0.00 0.00 637.33 619165JD6 1173 101 MORTN 248,000.00 248,000.00 248,000.00 2.750 2.750 523.18 0.00 0.00 523.18 949763XY7 1174 101 WELLS 248,000.00 248,000.00 248,000.00 3.000 3.000 570.74 0.00 0.00 570.74 19416QEA4 1175 101 COLGTE 0.00 485,250.00 0.00 1.950 0.00 0.00 14,750.00 14,750.00 3130AFW94 1177 101 FHLB 500,000.00 498,550.00 498,550.00 2.500 2.724 1,041.67 0.00 0.00 1,041.67 32117BCX4 1179 101 1STNBK 248,000.00 248,000.00 248,000.00 2.800 2.800 532.69 0.00 0.00 532.69 92535LCD4 1180 101 VERUS 0.00 248,000.00 0.00 2.700 2.700 513.66 0.00 0.00 513.66 66736ABP3 1181 101 NRTHWS 248,000.00 248,000.00 248,000.00 2.950 2.950 561.23 0.00 0.00 561.23 156634AK3 1184 101 CENTNX 248,000.00 248,000.00 248,000.00 2.500 2.500 475.62 0.00 0.00 475.62 48128HXU7 1185 101 JPMORG 245,000.00 245,000.00 245,000.00 3.250 3.250 610.82 0.00 0.00 610.82 46256YAZ2 1186 101 IOWAST 245,000.00 245,000.00 245,000.00 2.400 2.400 451.07 0.00 0.00 451.07 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 2 February 1, 2023 - February 28, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 56065GAG3 1188 101 MAINST 248,000.00 248,000.00 248,000.00 2.600 2.600 494.64 0.00 0.00 494.64 20726ABA5 1189 101 CONGRS 248,000.00 248,000.00 248,000.00 2.500 2.500 475.61 0.00 0.00 475.61 725404AB3 1194 101 PITTS 245,000.00 245,000.00 245,000.00 2.500 2.500 469.86 0.00 0.00 469.86 72651LCL6 1195 101 PLAINS 245,000.00 245,000.00 245,000.00 2.550 2.550 479.26 0.00 0.00 479.26 299547AQ2 1196 101 EVNSCU 248,000.00 248,000.00 248,000.00 2.600 2.600 494.64 0.00 0.00 494.64 524661CB9 1197 101 LEGCY 248,000.00 248,000.00 248,000.00 2.400 2.400 456.59 0.00 0.00 456.59 176688CP2 1199 101 CTZNST 248,000.00 248,000.00 248,000.00 2.400 2.400 456.59 0.00 0.00 456.59 20416TAQ5 1202 101 COMMW 248,000.00 248,000.00 248,000.00 2.250 2.250 428.05 0.00 0.00 428.05 761402BY1 1203 101 REVER 247,000.00 247,000.00 247,000.00 2.300 2.300 435.81 0.00 0.00 435.81 02772JBD1 1205 101 AMRNTL 248,000.00 248,000.00 248,000.00 2.000 2.000 380.49 0.00 0.00 380.49 3135GOV75 1206 101 FNMA 500,000.00 495,950.00 495,950.00 1.750 1.917 729.17 0.00 0.00 729.17 00257TBD7 1207 101 ABACUS 248,000.00 248,000.00 248,000.00 1.950 1.950 370.98 0.00 0.00 370.98 51210SQU4 1208 101 LKSIDE 248,000.00 248,000.00 248,000.00 2.000 2.000 380.49 0.00 0.00 380.49 33625CCP2 1209 101 1STSEC 248,000.00 248,000.00 248,000.00 2.000 2.000 380.49 0.00 0.00 380.49 710571 DS6 1210 101 PEOPLE 248,000.00 248,000.00 248,000.00 2.000 2.000 380.49 0.00 0.00 380.49 3133EKWV4 1212 101 FFCB 500,000.00 499,500.00 499,500.00 1.850 2.012 770.84 0.00 0.00 770.84 740367HP5 1213 101 PREFRD 249,000.00 249,000.00 249,000.00 2.000 2.000 382.03 0.00 0.00 382.03 938828BH2 1215 101 WSHFED 248,000.00 248,000.00 248,000.00 2.000 2.000 380.49 0.00 0.00 380.49 33766LAJ7 1216 101 1STIER 249,000.00 249,000.00 249,000.00 1.950 1.950 372.47 0.00 0.00 372.47 912828T26 1217 101 USTR 500,000.00 499,300.00 499,300.00 1.375 1.381 528.85 0.00 0.00 528.85 75472RAD3 1218 101 RAYJAM 244,000.00 244,000.00 244,000.00 1.950 1.950 364.99 0.00 0.00 364.99 15118RRH2 1220 101 CELTIC 248,000.00 248,000.00 248,000.00 1.850 1.850 351.96 0.00 0.00 351.96 334342CD2 1221 101 1STNBS 249,000.00 249,000.00 249,000.00 1.850 1.850 353.38 0.00 0.00 353.38 336460CX6 1222 101 1STDQN 248,000.00 248,000.00 248,000.00 1.800 1.800 342.44 0.00 0.00 342.44 3133EKZK5 1223 101 FFCB 500,000.00 499,400.00 499,400.00 1.600 1.740 666.67 0.00 0.00 666.67 3133EKP75 1224 101 FFCB 500,000.00 498,750.00 498,750.00 1.600 1.742 666.66 0.00 0.00 666.66 06652CHB0 1227 101 BNKWST 248,000.00 248,000.00 248,000.00 1.700 1.700 323.42 0.00 0.00 323.42 059731851 1228 101 BOTW 11,781,216.97 12,601,997.25 11,781,216.97 0.01 0.00 0.00 0.01 SYS1230 1230 101 PARS 10,158,931.53 10,413,344.84 10,158,931.53 0.00 0.00 0.00 0.00 33640VDD7 1231 101 1STSER 248,000.00 248,000.00 248,000.00 1.700 1.700 323.42 0.00 0.00 323.42 3133EK4X1 1234 101 FFCB 1,000,000.00 996,900.00 996,900.00 1.600 1.743 1,333.33 0.00 0.00 1,333.33 804375DL4 1235 101 SAUKVL 248,000.00 248,000.00 248,000.00 1.700 1.700 323.42 0.00 0.00 323.42 61760A3133 1236 101 MSPRIV 245,000.00 245,000.00 245,000.00 1.900 1.900 357.10 0.00 0.00 357.10 61690UNX4 1237 101 MORGST 245,000.00 245,000.00 245,000.00 1.950 1.950 366.50 0.00 0.00 366.50 538036GV0 1238 101 LIVEOK 248,000.00 248,000.00 248,000.00 1.800 1.800 342.44 0.00 0.00 342.44 912828YV6 1241 101 USTR 1,000,000.00 989,687.50 989,687.50 1.500 1.520 1,153.85 0.00 0.00 1,153.85 3133ELEA8 1242 101 FFCB 1,000,000.00 998,600.00 998,600.00 1.700 1.849 1,416.66 0.00 0.00 1,416.66 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 3 February 1, 2023 - February 28, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 3133ELNEO 1246 101 FFCB 1,000,000.00 999,000.00 999,000.00 1.430 1.555 1,191.67 0.00 0.00 1,191.67 35637RDC8 1248 101 FRDMFI 248,000.00 248,000.00 248,000.00 1.550 1.550 294.88 0.00 0.00 294.88 90983WBT7 1249 101 UNTDCM 248,000.00 248,000.00 248,000.00 1.650 1.650 313.91 0.00 0.00 313.91 32114VBT3 1250 101 1STNMI 248,000.00 248,000.00 248,000.00 1.650 1.650 313.91 0.00 0.00 313.91 77579ADF0 1251 101 RLLSTN 245,000.00 245,000.00 245,000.00 1.650 1.650 310.11 0.00 0.00 310.11 17286TAGO 1252 101 CITADL 248,000.00 248,000.00 248,000.00 1.650 1.650 313.91 0.00 0.00 313.91 81768PAF3 1254 101 SERVIS 0.00 248,000.00 0.00 1.600 1.600 228.30 0.00 0.00 228.30 029728BC5 1255 101 AMERST 248,000.00 248,000.00 248,000.00 1.600 1.600 304.40 0.00 0.00 304.40 00435J131-15 1256 101 ACCSS 248,000.00 248,000.00 248,000.00 1.600 1.600 304.40 0.00 0.00 304.40 849430BF9 1257 101 SPRING 248,000.00 248,000.00 248,000.00 1.500 1.500 285.37 0.00 0.00 285.37 05465DAE8 1258 101 AXOS 248,000.00 248,000.00 248,000.00 1.650 1.650 313.91 0.00 0.00 313.91 882213AB7 1260 101 TEXAS 245,000.00 245,000.00 245,000.00 1.100 1.100 206.74 0.00 0.00 206.74 89579NCD3 1262 101 TRIAD 248,000.00 248,000.00 248,000.00 1.350 1.350 256.84 0.00 0.00 256.84 66704MEQ0 1263 101 NRTHSR 248,000.00 248,000.00 248,000.00 1.150 1.150 218.78 0.00 0.00 218.78 954444BS3 1265 101 WESTMI 248,000.00 248,000.00 248,000.00 1.150 1.150 218.78 0.00 0.00 218.78 654062JZ2 1266 101 NCOLET 248,000.00 248,000.00 248,000.00 1.400 1.400 266.35 0.00 0.00 266.35 020080BX4 1267 101 ALMABK 248,000.00 248,000.00 248,000.00 1.400 1.400 266.35 0.00 0.00 266.35 2027506M2 1268 101 CMWBUS 248,000.00 248,000.00 248,000.00 1.250 1.250 237.81 0.00 0.00 237.81 69506YRH4 1269 101 PACWST 245,000.00 245,000.00 245,000.00 1.300 1.300 244.33 0.00 0.00 244.33 08016PDQ9 1270 101 BELB&T 248,000.00 248,000.00 248,000.00 1.250 1.250 237.81 0.00 0.00 237.81 14042TDD6 1271 101 CAPONE 245,000.00 245,000.00 245,000.00 1.600 1.600 300.71 0.00 0.00 300.71 472382AQ3 1272 101 THEJEF 248,000.00 248,000.00 248,000.00 1.250 1.250 237.81 0.00 0.00 237.81 32027BALl 1273 101 1STFDM 249,000.00 249,000.00 249,000.00 1.200 1.200 229.22 0.00 0.00 229.22 32112UDR9 1274 101 1STMCG 248,000.00 248,000.00 248,000.00 1.350 1.350 256.83 0.00 0.00 256.83 33847E3A3 1276 101 FLGSTR 248,000.00 248,000.00 248,000.00 1.250 1.250 237.81 0.00 0.00 237.81 95960NKD8 1277 101 WSTRNS 245,000.00 245,000.00 245,000.00 1.000 1.000 187.94 0.00 0.00 187.94 32056GDJ6 1278 101 1STINT 248,000.00 248,000.00 248,000.00 1.000 1.000 190.25 0.00 0.00 190.25 3134GVYG7 1279 101 FHLMC 1,000,000.00 1,000,000.00 1,000,000.00 0.625 0.679 520.83 0.00 0.00 520.83 3133ELH23 1280 101 FFCB 500,000.00 499,850.00 499,850.00 0.500 0.543 208.33 0.00 0.00 208.33 3130AJKW8 1281 101 FHLB 500,000.00 499,850.00 499,850.00 0.500 0.543 208.34 0.00 0.00 208.34 3133ELH80 1282 101 FFCB 500,000.00 500,000.00 500,000.00 0.680 0.739 283.33 0.00 0.00 283.33 3130AJRP6 1283 101 FHLB 300,000.00 300,000.00 300,000.00 0.680 0.739 170.00 0.00 0.00 170.00 169894AS1 1284 101 CHIPVA 248,000.00 248,000.00 248,000.00 0.600 0.600 114.15 0.00 0.00 114.15 02616AAH2 1285 101 AMR1ST 248,000.00 248,000.00 248,000.00 0.350 0.350 66.59 0.00 0.00 66.59 84223QAN7 1286 101 STHRNB 248,000.00 248,000.00 248,000.00 0.500 0.500 95.12 0.00 0.00 95.12 064520BG3 1287 101 BKPRNC 248,000.00 248,000.00 248,000.00 0.500 0.500 95.12 0.00 0.00 95.12 3135G05S8 1288 101 FNMA 500,000.00 500,000.00 500,000.00 0.500 0.543 208.34 0.00 0.00 208.34 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 4 February 1, 2023 - February 28, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 3136G4N74 1289 101 FNMA 1,000,000.00 1,000,000.00 1,000,000.00 0.560 0.608 466.67 0.00 0.00 466.67 3136G4M75 1290 101 FNMA 500,000.00 499,750.00 499,750.00 0.520 0.565 216.67 0.00 0.00 216.67 3135G06E8 1291 101 FNMA 500,000.00 499,250.00 499,250.00 0.420 0.457 175.00 0.00 0.00 175.00 3135GA2Z3 1292 101 FNMA 500,000.00 499,250.00 499,250.00 0.560 0.609 233.33 0.00 0.00 233.33 SYS1293 1293 101 BNY 7,227,166.87 7,890,054.47 7,227,166.87 0.00 0.00 0.00 0.00 3137EAEU9 1297 101 FHLMC 1,000,000.00 997,300.00 997,300.00 0.375 0.408 312.50 0.00 0.00 312.50 3130AKFA9 1298 101 FHLB 500,000.00 497,400.00 497,400.00 0.375 0.409 156.25 0.00 0.00 156.25 3135GA7D7 1299 101 FNMA 500,000.00 500,000.00 500,000.00 0.600 0.652 250.00 0.00 0.00 250.00 3135GAAW1 1300 101 FNMA 500,000.00 500,000.00 500,000.00 0.400 0.435 166.67 0.00 0.00 166.67 3134GXGZ1 1301 101 FHLMC 500,000.00 500,000.00 500,000.00 0.550 0.597 229.16 0.00 0.00 229.16 3130AKMZ6 1302 101 FHLB 500,000.00 500,000.00 500,000.00 0.510 0.554 212.50 0.00 0.00 212.50 91282CBC4 1303 101 USTR 500,000.00 498,632.81 498,632.81 0.375 0.379 145.02 0.00 0.00 145.02 3130AKN28 1304 101 FHLB 500,000.00 500,000.00 500,000.00 0.550 0.597 229.16 0.00 0.00 229.16 51507LCC6 1305 101 LNDMRK 248,000.00 248,000.00 248,000.00 0.500 0.500 95.12 0.00 0.00 95.12 87270LDL4 1306 101 EVRBA 245,000.00 245,000.00 245,000.00 0.500 0.500 93.98 0.00 0.00 93.98 3137EAEX3 1307 101 FHLMC 500,000.00 495,999.50 495,999.50 0.375 0.411 156.25 0.00 0.00 156.25 45950VPS9 1308 101 IFC 500,000.00 497,300.00 497,300.00 0.500 0.500 190.56 0.00 0.00 190.56 91282CBH3 1309 101 USTR 500,000.00 495,100.00 495,100.00 0.375 0.382 145.03 0.00 0.00 145.03 3137EAEX3 1310 101 FHLMC 1,000,000.00 983,940.00 983,940.00 0.375 0.414 312.50 0.00 0.00 312.50 91282CAT8 1311 101 USTR 1,000,000.00 977,500.00 977,500.00 0.250 0.258 193.37 0.00 0.00 193.37 3130ALV92 1312 101 FHLB 500,000.00 500,000.00 500,000.00 1.050 1.141 437.50 0.00 0.00 437.50 39573LBC1 1313 101 GRNST 249,000.00 249,000.00 249,000.00 0.950 0.950 181.46 0.00 0.00 181.46 89235MKY6 1314 101 TOYFSB 245,000.00 245,000.00 245,000.00 0.900 0.900 169.15 0.00 0.00 169.15 91282CAZ4 1315 101 USTR 500,000.00 492,187.50 492,187.50 0.375 0.382 144.23 0.00 0.00 144.23 14622LAA0 1316 101 CARTER 248,000.00 248,000.00 248,000.00 0.750 0.750 142.69 0.00 0.00 142.69 31617CAV5 1317 101 FIDHMS 248,000.00 248,000.00 248,000.00 0.700 0.700 133.17 0.00 0.00 133.17 SYS1318 1318 101 DPME 720,787.03 703,148.65 720,787.03 0.00 0.00 0.00 0.00 91282CBQ3 1319 101 USTR 500,000.00 494,165.00 494,165.00 0.500 0.510 193.25 0.00 0.00 193.25 91282CBT7 1320 101 USTR 500,000.00 499,525.00 499,525.00 0.750 0.753 288.46 0.00 0.00 288.46 91282CCF6 1321 101 USTR 1,000,000.00 997,060.00 997,060.00 0.750 0.754 576.92 0.00 0.00 576.92 91282CBT7 1322 101 USTR 500,000.00 498,450.00 498,450.00 0.750 0.754 288.46 0.00 0.00 288.46 91282CCF6 1323 101 USTR 500,000.00 497,095.00 497,095.00 0.750 0.756 288.46 0.00 0.00 288.46 3130AMFS6 1324 101 FHLB 1,000,000.00 993,420.00 993,420.00 0.750 0.820 625.00 0.00 0.00 625.00 92559TAJ7 1325 101 VIBRNT 249,000.00 248,377.50 248,377.50 0.800 0.802 152.81 0.00 0.00 152.81 38149MXK4 1326 101 GLDMAN 248,000.00 248,000.00 248,000.00 1.000 1.000 190.24 0.00 0.00 190.24 795451AF0 1327 101 SALMAE 248,000.00 248,000.00 248,000.00 1.000 1.000 190.24 0.00 0.00 190.24 89388CEYO 1328 101 TABBK 248,000.00 248,000.00 248,000.00 0.400 0.400 76.10 0.00 0.00 76.10 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 5 February 1, 2023 - February 28, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 06417NZQ9 1329 101 BKOZK 248,000.00 248,000.00 248,000.00 0.400 0.400 76.09 0.00 0.00 76.09 3133EM2C5 1330 101 FFCB 500,000.00 498,000.00 498,000.00 0.710 0.774 295.83 0.00 0.00 295.83 70962LAF9 1331 101 PENTGN 249,000.00 249,000.00 249,000.00 0.700 0.700 133.71 0.00 0.00 133.71 87165ET98 1332 101 SYNCHR 245,000.00 245,000.00 245,000.00 0.900 0.900 169.15 0.00 0.00 169.15 05580AD50 1333 101 BMW 245,000.00 245,000.00 245,000.00 0.650 0.650 122.16 0.00 0.00 122.16 20786ADL6 1334 101 CONNEC 248,000.00 248,000.00 248,000.00 0.800 0.800 152.19 0.00 0.00 152.19 91282CCP4 1335 101 USTR 1,000,000.00 983,750.00 983,750.00 0.625 0.641 483.42 0.00 0.00 483.42 91282CCW9 1336 101 USTR 1,000,000.00 988,500.00 988,500.00 0.750 0.765 579.77 0.00 0.00 579.77 3130APBM6 1337 101 FHLB 1,000,000.00 999,000.00 999,000.00 1.000 1.087 833.33 0.00 0.00 833.33 3133EM4X7 1338 101 FFCB 1,000,000.00 991,080.00 991,080.00 0.800 0.877 666.67 0.00 0.00 666.67 3130APB46 1339 101 FHLB 1,000,000.00 998,250.00 998,250.00 0.950 1.034 791.67 0.00 0.00 791.67 3133EMX64 1340 101 FFCB 500,000.00 499,002.04 499,002.04 0.170 0.185 70.84 0.00 0.00 70.84 91282CCN9 1341 101 USTR 500,000.00 497,792.97 497,792.97 0.125 0.127 48.34 0.00 0.00 48.34 91282CBEO 1342 101 USTR 1,000,000.00 991,000.00 991,000.00 0.125 0.127 96.69 0.00 0.00 96.69 91282CDB4 1343 101 USTR 1,000,000.00 996,320.00 996,320.00 0.625 0.629 480.77 0.00 0.00 480.77 3133ENCQ1 1344 101 FFCB 1,000,000.00 1,000,000.00 1,000,000.00 1.270 1.380 1,058.34 0.00 0.00 1,058.34 59013KPNO 1345 101 MRRCK 249,000.00 249,000.00 249,000.00 1.100 1.100 210.12 0.00 0.00 210.12 14042RQB0 1346 101 CAP1NA 248,000.00 248,000.00 248,000.00 1.100 1.100 209.27 0.00 0.00 209.27 3130APTV7 1347 101 FHLB 500,000.00 499,500.00 499,500.00 0.700 0.761 291.67 0.00 0.00 291.67 91282CBU4 1349 101 USTR 1,000,000.00 996,718.75 996,718.75 0.125 0.126 96.16 0.00 0.00 96.16 91282CCD1 1350 101 USTR 1,000,000.00 995,468.75 995,468.75 0.125 0.126 96.15 0.00 0.00 96.15 91282CBA8 1351 101 USTR 1,000,000.00 990,000.00 990,000.00 0.125 0.127 96.15 0.00 0.00 96.15 91282CBR1 1352 101 USTR 1,000,000.00 989,800.00 989,800.00 0.250 0.255 193.37 0.00 0.00 193.37 3130AP21-18 1353 101 FHLB 1,000,000.00 987,100.00 987,100.00 0.550 0.605 458.33 0.00 0.00 458.33 3135G06G3 1354 101 FNMA 1,000,000.00 976,300.00 976,300.00 0.500 0.556 416.66 0.00 0.00 416.66 3133ENGN4 1355 101 FFCB 1,000,000.00 1,000,000.00 1,000,000.00 0.970 1.054 808.33 0.00 0.00 808.33 501798RP9 1356 101 LCA 248,000.00 248,000.00 248,000.00 1.000 1.000 190.25 0.00 0.00 190.25 20825WAR1 1357 101 CNNXS 249,000.00 249,000.00 249,000.00 1.250 1.250 238.77 0.00 0.00 238.77 3130AQF65 1358 101 FHLB 1,000,000.00 999,750.00 999,750.00 1.250 1.358 1,041.67 0.00 0.00 1,041.67 3134GW6C5 1359 101 FHLMC 500,000.00 486,000.00 486,000.00 0.800 0.894 333.34 0.00 0.00 333.34 91282CBV2 1360 101 USTR 500,000.00 494,882.81 494,882.81 0.375 0.380 144.23 0.00 0.00 144.23 3137EAEU9 1361 101 FHLMC 500,000.00 487,090.00 487,090.00 0.375 0.418 156.25 0.00 0.00 156.25 3134GW5R3 1362 101 FHLMC 400,000.00 391,360.00 391,360.00 0.650 0.722 216.67 0.00 0.00 216.67 307811 DF3 1363 101 FARMER 249,000.00 249,000.00 249,000.00 0.900 0.900 171.91 0.00 0.00 171.91 3130AQJR5 1364 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.500 1.629 1,250.00 0.00 0.00 1,250.00 3135G031-15 1365 101 FNMA 500,000.00 487,790.00 487,790.00 0.625 0.696 260.41 0.00 0.00 260.41 3134GWUQ7 1366 101 FHLMC 1,000,000.00 945,570.00 945,570.00 0.700 0.804 583.33 0.00 0.00 583.33 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 6 February 1, 2023 - February 28, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 3130AQSA2 1367 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.830 1.988 1,525.00 0.00 0.00 1,525.00 89786MAF1 1368 101 TRUSKY 245,000.00 245,000.00 245,000.00 1.600 1.600 300.71 0.00 0.00 300.71 912828Z78 1369 101 USTR 1,000,000.00 986,700.00 986,700.00 1.500 1.533 1,160.22 0.00 0.00 1,160.22 07371AYE7 1370 101 BEALTX 245,000.00 245,000.00 245,000.00 1.900 1.900 357.10 0.00 0.00 357.10 073710E88 1371 101 BEALUS 245,000.00 245,000.00 245,000.00 1.900 1.900 357.10 0.00 0.00 357.10 02357QAQO 1372 101 AMRNT 245,000.00 245,000.00 245,000.00 1.600 1.600 300.72 0.00 0.00 300.72 59161YAP1 1373 101 METRO 249,000.00 249,000.00 249,000.00 1.700 1.700 324.72 0.00 0.00 324.72 3130AQWY5 1374 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.700 1.847 1,416.67 0.00 0.00 1,416.67 27004PCM3 1375 101 EGLMRK 245,000.00 245,000.00 245,000.00 2.000 2.000 375.89 0.00 0.00 375.89 64034KAZ4 1376 101 NELNET 245,000.00 245,000.00 245,000.00 1.800 1.800 338.30 0.00 0.00 338.30 24773RCR4 1377 101 DELTA 245,000.00 245,000.00 245,000.00 2.000 2.000 375.89 0.00 0.00 375.89 91139LAB2 1378 101 URSVLT 248,000.00 248,000.00 248,000.00 1.900 1.900 361.47 0.00 0.00 361.47 565819AG4 1379 101 MRTHON 248,000.00 248,000.00 248,000.00 1.800 1.800 342.44 0.00 0.00 342.44 91282CCW9 1380 101 USTR 500,000.00 466,454.17 466,454.17 0.750 0.810 289.89 0.00 0.00 289.89 91282CDG3 1381 101 USTR 500,000.00 473,396.82 473,396.82 1.125 1.198 435.08 0.00 0.00 435.08 91282CBQ3 1382 101 USTR 750,000.00 698,025.00 698,025.00 0.500 0.541 289.89 0.00 0.00 289.89 912828654 1383 101 USTR 1,000,000.00 999,010.00 999,010.00 2.375 2.397 1,837.02 0.00 0.00 1,837.02 50625LAW3 1384 101 LFYTT 248,000.00 248,000.00 248,000.00 2.050 2.050 390.00 0.00 0.00 390.00 3130ARGJ4 1385 101 FHLB 500,000.00 500,000.00 500,000.00 2.500 2.716 1,041.66 0.00 0.00 1,041.66 20033A3A2 1386 101 CCBA 248,000.00 248,000.00 248,000.00 2.650 2.650 504.16 0.00 0.00 504.16 3130ARGY1 1387 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 2.700 2.933 2,250.00 0.00 0.00 2,250.00 02007GPX5 1388 101 ALLY 245,000.00 245,000.00 245,000.00 2.550 2.550 479.26 0.00 0.00 479.26 52168UHY1 1389 101 LEADR 245,000.00 245,000.00 245,000.00 2.550 2.550 479.26 0.00 0.00 479.26 9128283D0 1390 101 USTR 1,000,000.00 985,190.00 985,190.00 2.250 2.303 1,740.33 0.00 0.00 1,740.33 91282CEF4 1391 101 USTR 1,000,000.00 976,860.00 976,860.00 2.500 2.566 1,923.08 0.00 0.00 1,923.08 254673E69 1392 101 DISCOV 245,000.00 245,000.00 245,000.00 3.100 3.100 582.63 0.00 0.00 582.63 48115LAD6 1396 101 JOVIA 248,000.00 248,000.00 248,000.00 2.500 2.500 475.63 0.00 0.00 475.63 912828X88 1397 101 USTR 1,000,000.00 969,687.50 969,687.50 2.375 2.470 1,837.02 0.00 0.00 1,837.02 91282CEN7 1398 101 USTR 500,000.00 495,000.00 495,000.00 2.750 2.801 1,063.53 0.00 0.00 1,063.53 91282CET4 1399 101 USTR 500,000.00 491,842.18 491,842.18 2.625 2.676 1,009.62 0.00 0.00 1,009.62 91282821.13 1400 101 USTR 500,000.00 490,850.00 490,850.00 1.875 1.925 724.72 0.00 0.00 724.72 3133ENYH7 1401 101 FFCB 500,000.00 499,080.00 499,080.00 2.625 2.857 1,093.75 0.00 0.00 1,093.75 3130ASDV8 1409 101 FHLB 300,000.00 300,000.00 300,000.00 3.300 3.585 825.00 0.00 0.00 825.00 89269FDP7 1415 101 TRADCP 246,000.00 246,000.00 246,000.00 3.000 3.000 566.14 0.00 0.00 566.14 91282CFB2 1417 101 USTR 1,000,000.00 989,460.00 989,460.00 2.750 2.802 2,127.07 0.00 0.00 2,127.07 912828XT2 1418 101 USTR 1,000,000.00 985,240.00 985,240.00 2.000 2.036 1,538.46 0.00 0.00 1,538.46 397417AQ9 1419 101 GRNWDS 248,000.00 248,000.00 248,000.00 3.050 3.050 580.25 0.00 0.00 580.25 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 7 February 1, 2023 - February 28, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 88413QDN5 1420 101 3RD 245,000.00 245,000.00 245,000.00 3.300 3.300 620.22 0.00 0.00 620.22 02589ADH2 1421 101 AMEXNB 245,000.00 245,000.00 245,000.00 3.450 3.450 648.41 0.00 0.00 648.41 91282CFB2 1422 101 USTR 1,000,000.00 979,645.67 979,645.67 2.750 2.830 2,127.07 0.00 0.00 2,127.07 912796YB9 1423 101 USTR 3,000,000.00 2,951,409.30 2,951,409.30 3.221 0.00 0.00 0.00 0.00 912796YB9 1424 101 USTR 2,000,000.00 1,967,621.12 1,967,621.12 3.220 0.00 0.00 0.00 0.00 732329BD8 1425 101 PONCE 248,000.00 248,000.00 248,000.00 3.500 3.500 665.86 0.00 0.00 665.86 3133ENL99 1426 101 FFCB 1,000,000.00 997,492.55 997,492.55 3.375 3.676 2,812.50 0.00 0.00 2,812.50 052392BT3 1427 101 AUSTEL 248,000.00 248,000.00 248,000.00 3.800 3.800 722.94 0.00 0.00 722.94 914242AAO 1429 101 UNIVCU 248,000.00 248,000.00 248,000.00 4.000 4.000 760.99 0.00 0.00 760.99 22258JAB7 1430 101 CNTYSC 248,000.00 248,000.00 248,000.00 4.400 4.400 837.08 0.00 0.00 837.08 912828Q29 1431 101 USTR 2,000,000.00 1,977,200.00 1,977,200.00 1.500 1.521 2,307.69 0.00 0.00 2,307.69 91282CBNO 1432 101 USTR 0.00 2,956,788.66 0.00 0.125 19.884 279.70 0.00 43,211.34 43,491.04 3133ENQ29 1433 101 FFCB 1,000,000.00 996,400.00 996,400.00 4.000 4.361 3,333.33 0.00 0.00 3,333.33 84229LBA9 1434 101 STHBNK 244,000.00 244,000.00 244,000.00 4.250 4.250 795.51 0.00 0.00 795.51 34520LATO 1435 101 FORBRT 248,000.00 248,000.00 248,000.00 4.600 4.600 875.13 0.00 0.00 875.13 912796YV5 1436 101 USTR 5,000,000.00 4,893,349.12 4,893,349.12 4.363 0.00 0.00 0.00 0.00 912796YV5 1437 101 USTR 2,000,000.00 1,958,436.61 1,958,436.61 4.375 0.00 0.00 0.00 0.00 25460FDW3 1438 101 DIRFCU 248,000.00 248,000.00 248,000.00 4.800 4.800 913.18 0.00 0.00 913.18 9128282RO 1439 101 USTR 1,000,000.00 927,110.00 927,110.00 2.250 2.427 1,726.15 0.00 0.00 1,726.15 3133EN31-11 1441 101 FFCB 1,000,000.00 998,650.00 998,650.00 4.000 4.351 3,333.33 0.00 0.00 3,333.33 914098DJ4 1442 101 UNIVBK 249,000.00 249,000.00 249,000.00 4.200 4.200 802.26 0.00 0.00 802.26 912828R69 1443 101 USTR 4,000,000.00 3,944,075.80 3,944,075.80 1.625 1.653 5,000.00 0.00 0.00 5,000.00 91282CBNO 1444 101 USTR 0.00 1,980,078.13 0.00 0.125 13.728 186.46 0.00 19,921.87 20,108.33 91282CBU4 1445 101 USTR 3,000,000.00 2,958,984.38 2,958,984.38 0.125 0.127 288.46 0.00 0.00 288.46 3133EN3S7 1446 101 FFCB 1,000,000.00 998,000.00 998,000.00 3.750 4.082 3,125.00 0.00 0.00 3,125.00 25844MAK4 1447 101 DORTCU 247,000.00 247,000.00 247,000.00 4.500 4.500 852.65 0.00 0.00 852.65 01664MAB2 1448 101 ALL IN 248,000.00 248,000.00 248,000.00 4.400 4.400 837.09 0.00 0.00 837.09 51828MAC8 1449 101 LATCOM 248,000.00 248,000.00 248,000.00 4.500 4.500 856.12 0.00 0.00 856.12 45157PAZ3 1450 101 IDEAL 248,000.00 248,000.00 248,000.00 4.500 4.500 856.11 0.00 0.00 856.11 01882MAC6 1451 101 ALIANT 247,000.00 247,000.00 247,000.00 5.000 5.000 947.39 0.00 0.00 947.39 91282CCK5 1452 101 USTR 2,000,000.00 1,956,875.00 1,956,875.00 0.125 0.129 193.37 0.00 0.00 193.37 912796ZR3 1453 101 USTR 3,000,000.00 2,932,950.00 2,932,950.00 4.572 0.00 0.00 0.00 0.00 80865MAB3 1454 101 SCIENT 248,000.00 248,000.00 248,000.00 4.650 4.650 884.65 0.00 0.00 884.65 78472EABO 1455 101 SPCOCU 249,000.00 249,000.00 249,000.00 4.350 4.350 830.91 0.00 0.00 830.91 91282CFH9 1456 101 USTR 500,000.00 489,175.00 489,175.00 3.125 3.219 1,207.86 0.00 0.00 1,207.86 300185LM5 1457 101 EVRGRN 248,000.00 248,000.00 248,000.00 3.850 3.850 732.45 0.00 0.00 732.45 82671DAB3 1458 101 SIGFCU 248,000.00 248,000.00 248,000.00 4.400 4.400 837.08 0.00 0.00 837.08 Run Date: 05/05/2023 - 11:36 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 8 February 1, 2023 - February 28, 2023 Adjusted Interest Earnings Ending Beginning Ending Current Annualized Interest Amortization/ Realized Adjusted Interest CUSIP Investment # Fund Issuer Par Value Book Value Book Value Rate Yield Earned Accretion Gainl/Loss Earnings Fund: General Fund 79772FAG1 1459 101 SF FCU 248,000.00 0.00 248,000.00 4.350 4.350 738.90 0.00 0.00 738.90 91282CGH8 1460 101 USTR 1,000,000.00 0.00 996,369.14 3.500 3.542 2,610.50 0.00 0.00 2,610.50 9128284X5 1462 101 USTR 1,000,000.00 0.00 988,900.00 2.750 2.802 1,670.03 0.00 0.00 1,670.03 912796Y37 1463 101 USTR 2,000,000.00 0.00 1,954,412.92 4.636 0.00 0.00 0.00 0.00 3133EPAV7 1464 101 FFCB 1,000,000.00 0.00 995,400.00 3.875 4.511 1,722.22 0.00 0.00 1,722.22 91282CEW7 1465 101 USTR 1,000,000.00 0.00 967,220.00 3.250 3.388 1,256.91 0.00 0.00 1,256.91 530520AH8 1466 101 LBRTY1 248,000.00 0.00 248,000.00 4.500 4.500 214.03 0.00 0.00 214.03 09582YAF9 1467 101 BLURDG 244,000.00 0.00 244,000.00 4.200 4.200 28.08 0.00 0.00 28.08 Subtotal 224,882,555.52 224,459,532.56 223,602,727.93 2.299 324,736.60 0.00 77,883.21 402,619.81 Fund: Fiscal Agent SYS1058 1058 231 USBANK 1,745,474.46 4,644.86 1,745,474.46 4.058 14.46 0.00 0.00 14.46 Subtotal 1,745,474.46 4,644.86 1,745,474.46 4.058 14.46 0.00 0.00 14.46 Fund: Housing Authority : WSA and LQ SYS1062 1062 241 LQPR 223,316.98 417,959.41 223,316.98 0.00 0.00 0.00 0.00 Subtotal 223,316.98 417,959.41 223,316.98 0.00 0.00 0.00 0.00 Fund: SA Low/Mod Bond Fund 25-33-005 1113 249 LAIF 2,036,215.89 2,036,215.89 2,036,215.89 2.624 2.735 4,272.58 0.00 0.00 4,272.58 Subtotal 2,036,215.89 2,036,215.89 2,036,215.89 2.735 4,272.58 0.00 0.00 4,272.58 Total 228,887,562.85 226,918,352.72 227,607,735.26 2.299 329,023.64 Run Date: 05/05/2023 - 11:36 0.00 77,883.21 406,906.85 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 a — GEM e& DESERT — City of La Quinta Portfolio Management Portfolio Summary March 31, 2023 City of La Quinta Par Market Book % of Days to YTM Investments Value Value Value Portfolio Term Maturity 365 Equiv. Bank Accounts 17,581,634.81 17,581,634.81 17,581,634.81 8.09 1 1 0.000 Local Agency Investment Fund -City 18,937,383.16 18,517,467.82 18,937,383.16 8.72 1 1 2.831 Local Agency Invstmnt Fund -Housing 2,036,215.89 2,010,335.04 2,036,215.89 0.94 1 1 2.831 Money Market Accounts - CAMP 38,699,934.72 38,699,934.72 38,699,934.72 17.81 1 1 4.800 Federal Agency Coupon Securities 41,250,000.00 38,637,942.00 41,030,749.09 18.88 1,664 1,003 1.525 Treasury Coupon Securities 36,750,000.00 35,095,495.00 36,123,303.62 16.63 1,222 828 2.389 Treasury Discount Notes 20,000,000.00 19,777,570.00 19,568,442.31 9.01 168 88 4.876 Certificate of Deposits 35,343,000.00 34,197,086.32 35,342,377.50 16.27 1,672 843 2.406 Corporate Notes 900,000.00 847,153.00 875,660.00 0.40 1,797 659 1.738 Money Market with Fiscal Agent 1,555.26 1,555.26 1,555.26 0.00 1 1 0.000 C E RBT - O P E B Trust 1, 828, 332.91 1, 828, 332.91 1, 828, 332.91 0.84 1 1 0.000 PARS Pension Trust 5,256,621.81 5,256,621.81 5,256,621.81 2.42 1 1 0.000 218,584,678.56 212,451,128.69 217,282,211.08 100.00% 812 475 2.651 Investments Total Earnings March 31 Month Ending Fiscal Year To Date Current Year 519,701.83 2,949,470.03 Average Daily Balance 224,391,173.76 217,454,088.36 Effective Rate of Return 2.73% 1.81% 1 certify that this report accurately reflects all pooled investments and is in compliance with the California Government Code and the City Investment Policy. As Treasurer of the City of La Quinta, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. The City of La Quinta used the monthly account statements issued by our financial institutions to determine the fair market value of investments at month end. Digitally signed by Claudia Martinez Date: 2023.05.05 11:39:52 -07'00' Claudia Martinez, Finance Director/City Treasurer Reporting period 03/01/2023-03/31/2023 Run Date: 05/05/2023 - 11:18 Portfolio CITY CID PM (PRF_PM1) 7.3.0 Report Ver. 7.3.6.1 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 1 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Bank Accounts SYS1293 1293 Bank of New York 09/01/2020 8,914,873.21 8,914,873.21 8,914,873.21 1 1 0.000 059731851 1228 Bank of the West 08/20/2019 7,709,850.66 7,709,850.66 7,709,850.66 1 1 0.000 SYS1059 1059 City Petty Cash 07/01/2016 3,300.00 3,300.00 3,300.00 1 1 0.000 SYS1318 1318 Dune Palms Mobile Estates 03/09/2021 744,415.70 744,415.70 744,415.70 1 1 0.000 SYS1062 1062 La Quinta Palms Realty 07/01/2016 209,195.24 209,195.24 209,195.24 1 1 0.000 Subtotal and Average 17,717,168.70 17,581,634.81 17,581,634.81 17,581,634.81 1 1 0.000 Local Agency Investment Fund -City 98-33-434 1055 Local Agency Inv Fund 18,937,383.16 18,517,467.82 18,937,383.16 2.831 1 1 2.831 Subtotal and Average 18,937,383.16 18,937,383.16 18,517,467.82 18,937,383.16 1 1 2.831 Local Agency Invstmnt Fund -Housing 25-33-005 1113 Local Agency Inv Fund 2,036,215.89 2,010,335.04 2,036,215.89 2.831 1 1 2.831 Subtotal and Average 2,036,215.89 2,036,215.89 2,010,335.04 2,036,215.89 1 1 2.831 Money Market Accounts - CAMP SYS1153 1153 California Asset Management Pr 09/26/2018 38,699,934.72 38,699,934.72 38,699,934.72 4.800 1 1 4.800 Subtotal and Average 38,547,952.26 38,699,934.72 38,699,934.72 38,699,934.72 1 1 4.800 Federal Agency Coupon Securities 3133EMX64 1340 Federal Farm Credit Bank 10/22/2021 500,000.00 498,485.00 499,002.04 0.170 553 27 0.302 04/28/2023 3133EKZK5 1223 Federal Farm Credit Bank 09/12/2019 500,000.00 494,145.00 499,400.00 1.600 1,432 135 1.632 08/14/2023 3133EJYL7 1158 Federal Farm Credit Bank 10/15/2018 250,000.00 247,810.00 247,275.00 2.800 1,786 157 3.041 09/05/2023 3133EK4X1 1234 Federal Farm Credit Bank 11/01/2019 1,000,000.00 982,150.00 996,900.00 1.600 1,461 214 1.680 11/01/2023 3130AFW94 1177 Federal Home Loan Bank 03/01/2019 500,000.00 490,275.00 498,550.00 2.500 1,810 318 2.563 02/13/2024 3133ELNEO 1246 Federal Farm Credit Bank 02/14/2020 1,000,000.00 972,040.00 999,000.00 1.430 1,461 319 1.456 02/14/2024 3133ENYH7 1401 Federal Farm Credit Bank 06/10/2022 500,000.00 488,805.00 499,080.00 2.625 731 436 2.720 06/10/2024 3135GOV75 1206 Federal National Mtg Assn 07/15/2019 500,000.00 482,245.00 495,950.00 1.750 1,814 458 1.922 07/02/2024 3133EKWV4 1212 Federal Farm Credit Bank 08/02/2019 500,000.00 481,275.00 499,500.00 1.850 1,820 482 1.871 07/26/2024 3133EKP75 1224 Federal Farm Credit Bank 09/17/2019 500,000.00 480,580.00 498,750.00 1.600 1,827 535 1.652 09/17/2024 3133ELEA8 1242 Federal Farm Credit Bank 12/17/2019 1,000,000.00 962,520.00 998,600.00 1.700 1,736 535 1.731 09/17/2024 3135GO6E8 1291 Federal National Mtg Assn 11/18/2020 500,000.00 468,805.00 499,250.00 0.420 1,461 597 0.458 11/18/2024 3133ENGN4 1355 Federal Farm Credit Bank 12/09/2021 1,000,000.00 942,100.00 1,000,000.00 0.970 1,096 618 0.970 12/09/2024 3135GAAW1 1300 Federal National Mtg Assn 12/30/2020 500,000.00 467,250.00 500,000.00 0.400 1,461 639 0.400 12/30/2024 3130AP21.18 1353 Federal Home Loan Bank 12/07/2021 1,000,000.00 934,390.00 987,100.00 0.550 1,127 647 0.976 01/07/2025 313OAQWY5 1374 Federal Home Loan Bank 02/25/2022 1,000,000.00 951,260.00 1,000,000.00 1.700 1,095 695 1.700 02/24/2025 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 Report Ver. 7.3.6.1 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 2 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM 365 Maturity Date Federal Agency Coupon Securities 3135G031.15 1365 Federal National Mtg Assn 01/28/2022 500,000.00 464,630.00 487,790.00 0.625 1,180 752 1.400 04/22/2025 3134GVYG7 1279 Federal Home Loan Mtg Corp 05/27/2020 1,000,000.00 927,480.00 1,000,000.00 0.625 1,826 787 0.625 05/27/2025 3133ELH23 1280 Federal Farm Credit Bank 06/09/2020 500,000.00 462,650.00 499,850.00 0.500 1,826 800 0.506 06/09/2025 3133ELH80 1282 Federal Farm Credit Bank 06/10/2020 500,000.00 461,480.00 500,000.00 0.680 1,826 801 0.680 06/10/2025 3130AJKW8 1281 Federal Home Loan Bank 06/03/2020 500,000.00 462,755.00 499,850.00 0.500 1,836 804 0.506 06/13/2025 3130AJRP6 1283 Federal Home Loan Bank 06/30/2020 300,000.00 276,132.00 300,000.00 0.680 1,826 821 0.680 06/30/2025 3137EAEU9 1297 Federal Home Loan Mtg Corp 12/07/2020 1,000,000.00 919,480.00 997,300.00 0.375 1,687 842 0.434 07/21/2025 3137EAEU9 1361 Federal Home Loan Mtg Corp 01/05/2022 500,000.00 459,740.00 487,090.00 0.375 1,293 842 1.120 07/21/2025 3135G05S8 1288 Federal National Mtg Assn 08/14/2020 500,000.00 459,490.00 500,000.00 0.500 1,826 866 0.500 08/14/2025 3136G4M75 1290 Federal National Mtg Assn 08/28/2020 500,000.00 459,960.00 499,750.00 0.520 1,816 870 0.530 08/18/2025 3136G4N74 1289 Federal National Mtg Assn 08/21/2020 1,000,000.00 919,830.00 1,000,000.00 0.560 1,826 873 0.560 08/21/2025 3137EAEX3 1307 Federal Home Loan Mtg Corp 02/23/2021 500,000.00 456,505.00 495,999.50 0.375 1,673 906 0.552 09/23/2025 3137EAEX3 1310 Federal Home Loan Mtg Corp 03/30/2021 1,000,000.00 913,010.00 983,940.00 0.375 1,638 906 0.740 09/23/2025 3130ARGJ4 1385 Federal Home Loan Bank 04/14/2022 500,000.00 480,920.00 500,000.00 2.500 1,279 927 2.500 10/14/2025 3134GW5R3 1362 Federal Home Loan Mtg Corp 01/05/2022 400,000.00 365,212.00 391,360.00 0.650 1,391 940 1.232 10/27/2025 3135G06G3 1354 Federal National Mtg Assn 12/07/2021 1,000,000.00 914,290.00 976,300.00 0.500 1,431 951 1.120 11/07/2025 3135GA2Z3 1292 Federal National Mtg Assn 11/17/2020 500,000.00 457,015.00 499,250.00 0.560 1,826 961 0.590 11/17/2025 3130AKFA9 1298 Federal Home Loan Bank 12/07/2020 500,000.00 454,155.00 497,400.00 0.375 1,831 986 0.480 12/12/2025 3135GA7D7 1299 Federal National Mtg Assn 12/23/2020 500,000.00 454,960.00 500,000.00 0.600 1,826 997 0.600 12/23/2025 3134GXGZ1 1301 Federal Home Loan Mtg Corp 12/30/2020 500,000.00 455,785.00 500,000.00 0.550 1,826 1,004 0.550 12/30/2025 3130AKMZ6 1302 Federal Home Loan Bank 01/14/2021 500,000.00 452,705.00 500,000.00 0.510 1,826 1,019 0.510 01/14/2026 313OAKN28 1304 Federal Home Loan Bank 01/29/2021 500,000.00 450,145.00 500,000.00 0.550 1,826 1,034 0.550 01/29/2026 3130ALV92 1312 Federal Home Loan Bank 03/30/2021 500,000.00 459,600.00 500,000.00 1.050 1,826 1,094 0.938 03/30/2026 3130AMFS6 1324 Federal Home Loan Bank 06/17/2021 1,000,000.00 905,480.00 993,420.00 0.750 1,821 1,168 0.885 06/12/2026 3133EM2C5 1330 Federal Farm Credit Bank 08/10/2021 500,000.00 447,600.00 498,000.00 0.710 1,826 1,227 0.792 08/10/2026 3133EM4X7 1338 Federal Farm Credit Bank 09/28/2021 1,000,000.00 898,200.00 991,080.00 0.800 1,808 1,258 0.985 09/10/2026 3130APBM6 1337 Federal Home Loan Bank 09/30/2021 1,000,000.00 900,410.00 999,000.00 1.000 1,826 1,278 1.021 09/30/2026 3130APB46 1339 Federal Home Loan Bank 10/13/2021 1,000,000.00 897,980.00 998,250.00 0.950 1,826 1,291 0.986 10/13/2026 3134GW6C5 1359 Federal Home Loan Mtg Corp 01/05/2022 500,000.00 446,080.00 486,000.00 0.800 1,757 1,306 1.403 10/28/2026 3133ENCQ1 1344 Federal Farm Credit Bank 11/02/2021 1,000,000.00 904,670.00 1,000,000.00 1.270 1,826 1,311 1.270 11/02/2026 3130APTV7 1347 Federal Home Loan Bank 11/24/2021 500,000.00 459,985.00 499,500.00 0.700 1,826 1,333 1.489 11/24/2026 313OAQF65 1358 Federal Home Loan Bank 12/22/2021 1,000,000.00 909,820.00 999,750.00 1.250 1,825 1,360 1.255 12/21/2026 3134GWUQ7 1366 Federal Home Loan Mtg Corp 02/10/2022 1,000,000.00 883,540.00 945,570.00 0.700 1,784 1,369 1.870 12/30/2026 3130AQJR5 1364 Federal Home Loan Bank 01/27/2022 1,000,000.00 911,270.00 1,000,000.00 1.500 1,826 1,397 1.500 01/27/2027 3130AQSA2 1367 Federal Home Loan Bank 02/10/2022 1,000,000.00 920,960.00 1,000,000.00 1.830 1,826 1,411 1.830 02/10/2027 3130ARGY1 1387 Federal Home Loan Bank 04/19/2022 1,000,000.00 950,250.00 1,000,000.00 2.700 1,826 1,479 2.700 04/19/2027 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 3 CUSIP Investment # Issuer Average Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Federal Agency Coupon Securities 3130ASDV8 1409 Federal Home Loan Bank 06/28/2022 300,000.00 289,383.00 300,000.00 3.300 1,826 1,549 3.300 06/28/2027 3133ENL99 1426 Federal Farm Credit Bank 09/15/2022 1,000,000.00 977,740.00 997,492.55 3.375 1,826 1,628 3.430 09/15/2027 3133ENQ29 1433 Federal Farm Credit Bank 09/30/2022 1,000,000.00 1,003,140.00 996,400.00 4.000 1,825 1,642 4.080 09/29/2027 3133EN31-11 1441 Federal Farm Credit Bank 11/29/2022 1,000,000.00 1,003,240.00 998,650.00 4.000 1,826 1,703 4.030 11/29/2027 3133EN3S7 1446 Federal Farm Credit Bank 12/07/2022 1,000,000.00 992,650.00 998,000.00 3.750 1,826 1,711 3.794 12/07/2027 3133EPAV7 1464 Federal Farm Credit Bank 02/15/2023 1,000,000.00 1,003,480.00 995,400.00 3.875 1,825 1,780 3.977 02/14/2028 Subtotal and Average 41,030,749.09 41,250,000.00 38,637,942.00 41,030,749.09 1,664 1,003 1.525 Treasury Coupon Securities 91282CCD1 1350 U.S. Treasury 12/07/2021 1,000,000.00 992,630.00 995,468.75 0.125 540 60 0.432 05/31/2023 91282BR69 1443 U.S. Treasury 12/02/2022 4,000,000.00 3,979,840.00 3,944,075.80 1.625 180 60 4.515 05/31/2023 91282CCK5 1452 U.S. Treasury 01/04/2023 2,000,000.00 1,978,240.00 1,956,875.00 0.125 177 90 4.635 06/30/2023 91282CCN9 1341 U.S. Treasury 10/22/2021 500,000.00 492,460.00 497,792.97 0.125 647 121 0.375 07/31/2023 9128284X5 1462 U.S. Treasury 02/07/2023 1,000,000.00 992,070.00 988,900.00 2.750 205 152 4.787 08/31/2023 912828T26 1217 U.S. Treasury 08/21/2019 500,000.00 491,895.00 499,300.00 1.375 1,501 182 1.410 09/30/2023 91282CBA8 1351 U.S. Treasury 12/07/2021 1,000,000.00 968,590.00 990,000.00 0.125 738 258 0.623 12/15/2023 91282CBEO 1342 U.S. Treasury 10/22/2021 1,000,000.00 964,770.00 991,000.00 0.125 815 289 0.531 01/15/2024 91282CBR1 1352 U.S. Treasury 12/07/2021 1,000,000.00 959,300.00 989,800.00 0.250 829 349 0.704 03/15/2024 91282CBV2 1360 U.S. Treasury 01/05/2022 500,000.00 478,595.00 494,882.81 0.375 831 380 0.830 04/15/2024 912828XT2 1418 U.S. Treasury 05/04/2022 1,000,000.00 971,720.00 985,240.00 2.000 758 426 2.736 05/31/2024 9128282U3 1400 U.S. Treasury 06/09/2022 500,000.00 482,850.00 490,850.00 1.875 814 518 2.727 08/31/2024 91282CDB4 1343 U.S. Treasury 10/22/2021 1,000,000.00 945,390.00 996,320.00 0.625 1,089 563 0.750 10/15/2024 9128283DO 1390 U.S. Treasury 05/03/2022 1,000,000.00 968,670.00 985,190.00 2.250 912 579 2.870 10/31/2024 912828YV6 1241 U.S. Treasury 12/16/2019 1,000,000.00 956,020.00 989,687.50 1.500 1,811 609 1.718 11/30/2024 91282CAT8 1311 U.S. Treasury 03/30/2021 1,000,000.00 911,090.00 977,500.00 0.250 1,676 944 0.750 10/31/2025 91282CAZ4 1315 U.S. Treasury 04/22/2021 500,000.00 455,740.00 492,187.50 0.375 1,683 974 0.720 11/30/2025 91282CBC4 1303 U.S. Treasury 01/07/2021 500,000.00 455,390.00 498,632.81 0.375 1,819 1,005 0.431 12/31/2025 91282CBH3 1309 U.S. Treasury 02/23/2021 500,000.00 453,555.00 495,100.00 0.375 1,803 1,036 0.577 01/31/2026 91282CBQ3 1319 U.S. Treasury 05/28/2021 500,000.00 454,100.00 494,165.00 0.500 1,737 1,064 0.750 02/28/2026 91282CBQ3 1382 U.S. Treasury 03/23/2022 750,000.00 681,150.00 698,025.00 0.500 1,438 1,064 2.353 02/28/2026 91282CBT7 1320 U.S. Treasury 05/28/2021 500,000.00 457,070.00 499,525.00 0.750 1,768 1,095 0.770 03/31/2026 91282CBT7 1322 U.S. Treasury 06/17/2021 500,000.00 457,070.00 498,450.00 0.750 1,748 1,095 0.816 03/31/2026 9128286S4 1383 U.S. Treasury 03/23/2022 1,000,000.00 958,360.00 999,010.00 2.375 1,499 1,125 2.400 04/30/2026 91282CCF6 1321 U.S. Treasury 06/01/2021 1,000,000.00 908,910.00 997,060.00 0.750 1,825 1,156 0.810 05/31/2026 91282CCF6 1323 U.S. Treasury 06/17/2021 500,000.00 454,455.00 497,095.00 0.750 1,809 1,156 0.870 05/31/2026 91282CCP4 1335 U.S. Treasury 09/29/2021 1,000,000.00 901,290.00 983,750.00 0.625 1,766 1,217 0.970 07/31/2026 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 4 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Treasury Coupon Securities 91282CCW9 1336 U.S. Treasury 09/29/2021 1,000,000.00 902,970.00 988,500.00 0.750 1,797 1,248 0.990 08/31/2026 91282CCW9 1380 U.S. Treasury 03/22/2022 500,000.00 451,485.00 466,454.17 0.750 1,623 1,248 2.350 08/31/2026 91282CDG3 1381 U.S. Treasury 03/22/2022 500,000.00 455,645.00 473,396.82 1.125 1,684 1,309 2.350 10/31/2026 912828Z78 1369 U.S. Treasury 02/10/2022 1,000,000.00 919,770.00 986,700.00 1.500 1,816 1,401 1.781 01/31/2027 91282CEF4 1391 U.S. Treasury 05/03/2022 1,000,000.00 954,220.00 976,860.00 2.500 1,793 1,460 3.010 03/31/2027 91282CEN7 1398 U.S. Treasury 06/08/2022 500,000.00 481,425.00 495,000.00 2.750 1,787 1,490 2.971 04/30/2027 912828X88 1397 U.S. Treasury 06/07/2022 1,000,000.00 948,870.00 969,687.50 2.375 1,803 1,505 3.041 05/15/2027 91282CET4 1399 U.S. Treasury 06/08/2022 500,000.00 478,925.00 491,842.18 2.625 1,818 1,521 2.980 05/31/2027 91282CEW7 1465 U.S. Treasury 02/15/2023 1,000,000.00 981,800.00 967,220.00 3.250 1,596 1,551 4.075 06/30/2027 91282CFB2 1417 U.S. Treasury 08/15/2022 1,000,000.00 962,070.00 989,460.00 2.750 1,811 1,582 2.980 07/31/2027 91282CFB2 1422 U.S. Treasury 08/29/2022 1,000,000.00 962,070.00 979,645.67 2.750 1,797 1,582 3.200 07/31/2027 9128282RO 1439 U.S. Treasury 11/18/2022 1,000,000.00 942,500.00 927,110.00 2.250 1,731 1,597 3.950 08/15/2027 91282CFH9 1456 U.S. Treasury 01/24/2023 500,000.00 488,615.00 489,175.00 3.125 1,680 1,613 3.640 08/31/2027 91282CGH8 1460 U.S. Treasury 02/02/2023 1,000,000.00 993,910.00 996,369.14 3.500 1,824 1,766 3.580 01/31/2028 Subtotal and Average 41,864,822.78 36,750,000.00 35,095,495.00 36,123,303.62 1,222 828 2.389 Treasury Discount Notes 912796YV5 1436 U.S. Treasury 11/02/2022 5,000,000.00 4,984,750.00 4,893,349.12 4.363 176 26 4.583 04/27/2023 912796YV5 1437 U.S. Treasury 11/07/2022 2,000,000.00 1,993,900.00 1,958,436.61 4.375 171 26 4.593 04/27/2023 912796ZR3 1453 U.S. Treasury 01/04/2023 3,000,000.00 2,966,400.00 2,932,950.00 4.572 176 89 4.807 06/29/2023 912797FR3 1468 U.S. Treasury 03/07/2023 3,000,000.00 2,963,610.00 2,951,790.00 4.821 120 95 5.037 07/05/2023 912796Y37 1463 U.S. Treasury 02/07/2023 2,000,000.00 1,968,120.00 1,954,412.92 4.636 177 124 4.877 08/03/2023 912796Z51 1471 U.S. Treasury 03/09/2023 3,000,000.00 2,941,470.00 2,927,220.00 4.991 175 152 5.258 08/31/2023 912796YH6 1470 U.S. Treasury 03/09/2023 2,000,000.00 1,959,320.00 1,950,283.66 4.917 182 159 5.184 09/07/2023 Subtotal and Average 17,897,095.90 20,000,000.00 19,777,570.00 19,568,442.31 168 88 4.876 Certificate of Deposits 17312QJ26 1123 Citibank NA 04/11/2018 245,000.00 244,848.48 245,000.00 2.900 1,826 10 2.902 04/11/2023 20726ABA5 1189 Congressional Bank 04/30/2019 248,000.00 247,546.30 248,000.00 2.500 1,459 27 2.502 04/28/2023 29278TAY6 1125 EnerBank USA 04/30/2018 240,000.00 239,644.59 240,000.00 2.950 1,824 27 2.952 04/28/2023 32117BCX4 1179 First National Bank 03/05/2019 248,000.00 247,505.02 248,000.00 2.800 1,522 34 2.802 05/05/2023 725404AB3 1194 Pittsfield Cooperative Bank 06/07/2019 245,000.00 243,835.73 245,000.00 2.500 1,461 67 2.502 06/07/2023 619165JD6 1173 Morton Community 03/20/2019 248,000.00 246,753.36 248,000.00 2.750 1,553 80 2.753 06/20/2023 74934YAH4 1144 RCB Bank 06/20/2018 245,000.00 243,987.20 245,000.00 3.150 1,826 80 3.152 06/20/2023 02616AAH2 1285 American First CU 06/26/2020 248,000.00 245,235.39 248,000.00 0.350 1,095 86 0.350 06/26/2023 02772JBD1 1205 American National Bank 07/19/2019 248,000.00 245,688.21 248,000.00 2.000 1,461 109 2.001 07/19/2023 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 5 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 32110YLK9 1147 First National Bank of America 07/20/2018 245,000.00 243,555.62 245,000.00 3.150 1,826 110 3.152 07/20/2023 06426KAN8 1151 Bank of New England 07/31/2018 249,000.00 247,439.00 249,000.00 3.250 1,826 121 3.252 07/31/2023 75472RAD3 1218 Raymond James Bank 08/23/2019 244,000.00 240,937.93 244,000.00 1.950 1,461 144 1.951 08/23/2023 89579NCD3 1262 Triad Bank 03/30/2020 248,000.00 243,319.32 248,000.00 1.350 1,278 181 1.352 09/29/2023 57116ARV2 1155 Cache Valley BK F/K/A Marlin 10/17/2018 248,000.00 245,505.12 248,000.00 3.300 1,826 199 3.302 10/17/2023 625925AR3 1160 Municipal Trust and Savings 10/17/2018 245,000.00 242,401.41 245,000.00 3.200 1,826 199 3.202 10/17/2023 90348JEJ5 1161 UBS Bank USA 10/17/2018 245,000.00 242,602.24 245,000.00 3.350 1,826 199 3.352 10/17/2023 474067AQ8 1154 Jefferson Financial CU 10/19/2018 245,000.00 242,592.46 245,000.00 3.350 1,826 201 3.352 10/19/2023 20143PDV9 1162 Commercial Bank 11/15/2018 248,000.00 245,304.23 248,000.00 3.400 1,826 228 3.402 11/15/2023 67054NAN3 1164 Numerica Credit Union 11/28/2018 248,000.00 245,399.79 248,000.00 3.550 1,826 241 3.552 11/28/2023 48115LAD6 1396 Jovia Financial Credit Union 06/07/2022 248,000.00 243,524.92 248,000.00 2.500 548 250 2.502 12/07/2023 635573AL2 1170 National Cooperative Bank, N.A 12/21/2018 245,000.00 241,926.04 245,000.00 3.400 1,826 264 3.402 12/21/2023 066851 WJ1 1172 Bar Harbor Bank and Trust 12/31/2018 248,000.00 244,705.18 248,000.00 3.350 1,824 272 3.352 12/29/2023 89269FDP7 1415 Tradition Capital 07/20/2022 246,000.00 241,771.48 246,000.00 3.000 551 296 3.008 01/22/2024 51210SQU4 1208 Lakeside Bank 07/30/2019 248,000.00 241,578.33 248,000.00 2.000 1,644 303 2.003 01/29/2024 77579ADF0 1251 Rollstone B&T 02/12/2020 245,000.00 237,576.20 245,000.00 1.650 1,461 317 1.651 02/12/2024 66736ABP3 1181 Northwest Bank 02/13/2019 248,000.00 243,187.77 248,000.00 2.950 1,826 318 2.951 02/13/2024 949763XY7 1174 Wells Fargo 02/27/2019 248,000.00 243,093.89 248,000.00 3.000 1,826 332 3.001 02/27/2024 50625LAW3 1384 Lafayette FCU 03/30/2022 248,000.00 240,222.52 248,000.00 2.050 729 362 2.053 03/28/2024 882213AB7 1260 Texas Bank Financial 03/31/2020 245,000.00 235,140.34 245,000.00 1.100 1,458 362 1.101 03/28/2024 472382AQ3 1272 The Jefferson Bank 04/15/2020 248,000.00 237,672.04 248,000.00 1.250 1,461 380 1.251 04/15/2024 08016PDQ9 1270 Belmont Bank and Trust 04/16/2020 248,000.00 237,645.69 248,000.00 1.250 1,461 381 1.251 04/16/2024 69506YRH4 1269 Pacific Western Bank 04/16/2020 245,000.00 234,997.72 245,000.00 1.300 1,461 381 1.301 04/16/2024 56065GAG3 1188 Main Street Bank 04/26/2019 248,000.00 240,917.24 248,000.00 2.600 1,827 391 2.603 04/26/2024 33640VDD7 1231 First Service Bank 11/15/2019 248,000.00 238,320.60 248,000.00 1.700 1,643 410 1.701 05/15/2024 48128HXU7 1185 JP Morgan Chase 05/16/2019 245,000.00 239,640.09 245,000.00 3.250 1,827 411 3.254 05/16/2024 46256YAZ2 1186 Iowa State Bank 05/23/2019 245,000.00 237,247.93 245,000.00 2.400 1,827 418 2.403 05/23/2024 538036GV0 1238 Live Oak Bank 11/27/2019 248,000.00 238,306.97 248,000.00 1.800 1,644 423 1.802 05/28/2024 156634AK3 1184 Century Next Bank 05/29/2019 248,000.00 240,268.09 248,000.00 2.500 1,827 424 2.503 05/29/2024 72651 LCL6 1195 Plains Commerce Bank 06/07/2019 245,000.00 237,610.56 245,000.00 2.550 1,827 433 2.553 06/07/2024 299547AQ2 1196 Liberty FCU F/K/A Evansville T 06/12/2019 248,000.00 240,531.68 248,000.00 2.600 1,827 438 2.603 06/12/2024 524661CB9 1197 Legacy Bank 06/19/2019 248,000.00 239,822.36 248,000.00 2.400 1,827 445 2.403 06/19/2024 176688CP2 1199 Citizens State Bank 06/21/2019 248,000.00 239,786.92 248,000.00 2.400 1,827 447 2.403 06/21/2024 20416TAQ5 1202 Communitywide FCU 06/28/2019 248,000.00 239,208.98 248,000.00 2.250 1,827 454 2.253 06/28/2024 761402BY1 1203 Revere Bank 06/28/2019 247,000.00 238,455.62 247,000.00 2.300 1,827 454 2.303 06/28/2024 00257TBD7 1207 Abacus Federal Savings 07/26/2019 248,000.00 237,962.30 248,000.00 1.950 1,827 482 1.952 07/26/2024 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 6 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 33625CCP2 1209 First Security Bank of WA 07/30/2019 248,000.00 238,044.10 248,000.00 2.000 1,827 486 2.002 07/30/2024 710571DS6 1210 People's Bank 07/31/2019 248,000.00 238,265.60 248,000.00 2.000 1,827 487 2.002 07/31/2024 740367HP5 1213 Preferred Bank 08/16/2019 249,000.00 238,916.18 249,000.00 2.000 1,827 503 2.002 08/16/2024 33766LAJ7 1216 FirsTier Bank 08/23/2019 249,000.00 238,610.99 249,000.00 1.950 1,827 510 1.952 08/23/2024 938828131-12 1215 Washington Federal 08/23/2019 248,000.00 237,822.27 248,000.00 2.000 1,827 510 2.002 08/23/2024 336460CX6 1222 First State Bk DeQueen 08/30/2019 248,000.00 237,001.09 248,000.00 1.800 1,827 517 1.802 08/30/2024 334342CD2 1221 First Natl Bk of Syracuse 08/30/2019 249,000.00 238,129.24 249,000.00 1.850 1,827 517 1.852 08/30/2024 15118RRH2 1220 Celtic Bank 08/30/2019 248,000.00 237,172.90 248,000.00 1.850 1,827 517 1.852 08/30/2024 05580AD50 1333 BMW Bank 09/10/2021 245,000.00 230,324.88 245,000.00 0.650 1,096 528 0.651 09/10/2024 06652CHB0 1227 BankWest Inc 09/27/2019 248,000.00 236,338.34 248,000.00 1.700 1,827 545 1.702 09/27/2024 84223QAN7 1286 Southern Bancorp Bk 06/26/2020 248,000.00 231,487.02 248,000.00 0.500 1,582 573 0.500 10/25/2024 804375131-4 1235 Sauk Valley B&T Co 11/07/2019 248,000.00 236,071.24 248,000.00 1.700 1,827 586 1.702 11/07/2024 61690UNX4 1237 Morgan Stanley Bank 11/20/2019 245,000.00 234,031.35 245,000.00 1.950 1,827 599 1.952 11/20/2024 61760A3B3 1236 Morgan Stanley Private Bk, NA 11/20/2019 245,000.00 233,837.50 245,000.00 1.900 1,827 599 1.902 11/20/2024 064520BG3 1287 Bank Princeton 06/30/2020 248,000.00 230,285.21 248,000.00 0.500 1,644 639 0.500 12/30/2024 80865MAB3 1454 Scient FCU 01/13/2023 248,000.00 248,128.44 248,000.00 4.650 731 653 4.656 01/13/2025 89388CEYO 1328 Transportation Alliance Bk TAB 07/23/2021 248,000.00 229,530.64 248,000.00 0.400 1,280 663 0.401 01/23/2025 06417NZQ9 1329 Bank OZK 07/29/2021 248,000.00 229,371.07 248,000.00 0.400 1,280 669 0.401 01/29/2025 90983WBT7 1249 United Community 02/07/2020 248,000.00 235,054.84 248,000.00 1.650 1,827 678 1.652 02/07/2025 32114VBT3 1250 First National Bank Michigan 02/14/2020 248,000.00 234,926.89 248,000.00 1.650 1,827 685 1.652 02/14/2025 35637RDC8 1248 Freedom Financial 02/14/2020 248,000.00 234,475.04 248,000.00 1.550 1,827 685 1.552 02/14/2025 029728BC5 1255 American State 02/21/2020 248,000.00 234,571.18 248,000.00 1.600 1,827 692 1.602 02/21/2025 17286TAGO 1252 Citadel FCU 02/27/2020 248,000.00 234,690.25 248,000.00 1.650 1,827 698 1.652 02/27/2025 00435JBH5 1256 Access Bank 03/13/2020 248,000.00 234,546.62 248,000.00 1.600 1,826 712 1.601 03/13/2025 49306SJ56 1475 Kay Bank, N.A. 03/15/2023 244,000.00 246,442.52 244,000.00 5.000 733 716 5.008 03/17/2025 909557KQ2 1477 United Bankers Bank 03/16/2023 248,000.00 250,513.44 248,000.00 5.000 732 716 4.823 03/17/2025 849430BF9 1257 Spring Bank 03/20/2020 248,000.00 233,946.76 248,000.00 1.500 1,826 719 1.501 03/20/2025 05465DAE8 1258 Axos Bank 03/26/2020 248,000.00 234,551.16 248,000.00 1.650 1,826 725 1.651 03/26/2025 020080BX4 1267 Alma Bank 03/30/2020 248,000.00 233,319.22 248,000.00 1.400 1,824 727 1.399 03/28/2025 2027506M2 1268 Commonwealth Business Bk 03/31/2020 248,000.00 232,894.10 248,000.00 1.250 1,826 730 1.251 03/31/2025 654062JZ2 1266 Nicolet Natl Bank 03/31/2020 248,000.00 233,615.49 248,000.00 1.400 1,826 730 1.401 03/31/2025 14042TDD6 1271 Capital One USA FDIC33954 04/08/2020 245,000.00 231,714.88 245,000.00 1.600 1,826 738 1.601 04/08/2025 02007GPX5 1388 Ally Bank Midvale 04/21/2022 245,000.00 236,082.34 245,000.00 2.550 1,096 751 2.550 04/21/2025 52168UHY1 1389 Leader Bank 04/22/2022 245,000.00 236,070.64 245,000.00 2.550 1,096 752 2.552 04/22/2025 32112UDR9 1274 First Natl Bk McGregor 04/28/2020 248,000.00 232,840.13 248,000.00 1.350 1,826 758 1.351 04/28/2025 32027BALl 1273 First Freedom Bank 04/29/2020 249,000.00 233,008.20 249,000.00 1.200 1,826 759 1.201 04/29/2025 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 7 CUSIP Investment # Average Issuer Balance Purchase Date Par Value Market Value Book Value Stated Rate Days to Term Maturity YTM Maturity 365 Date Certificate of Deposits 33847E3A3 1276 Flagstar 04/30/2020 248,000.00 232,429.33 248,000.00 1.250 1,826 760 1.251 04/30/2025 32056GDJ6 1278 list Internet Bank 05/11/2020 248,000.00 230,949.13 248,000.00 1.000 1,827 772 0.985 05/12/2025 95960NKD8 1277 Western State Bank 05/13/2020 245,000.00 228,268.95 245,000.00 1.000 1,826 773 1.001 05/13/2025 254673E69 1392 Discover Bank Greenwood DE CF 05/24/2022 245,000.00 238,601.09 245,000.00 3.100 1,099 787 3.103 05/27/2025 169894AS1 1284 Chippewa Valley Bk 06/24/2020 248,000.00 228,068.10 248,000.00 0.600 1,826 815 0.600 06/24/2025 307811DF3 1363 Farmers & Merch 01/14/2022 249,000.00 230,332.14 249,000.00 0.900 1,277 835 0.900 07/14/2025 70962LAF9 1331 Pentagon FCU 09/01/2021 249,000.00 228,456.93 249,000.00 0.700 1,462 885 0.687 09/02/2025 914242AAO 1429 University Credit Union 09/26/2022 248,000.00 246,598.95 248,000.00 4.000 1,096 909 3.891 09/26/2025 51507LCC6 1305 Landmark Community Bank 01/22/2021 248,000.00 223,904.52 248,000.00 0.500 1,826 1,027 0.500 01/22/2026 84229LBA9 1434 Southern Bank Sardis GA 10/28/2022 244,000.00 244,879.75 244,000.00 4.250 1,188 1,033 4.254 01/28/2026 87270LDL4 1306 TIAA FKA EverBank 02/12/2021 245,000.00 221,118.79 245,000.00 0.500 1,826 1,048 0.500 02/12/2026 64034KAZ4 1376 Nelnet Bank 03/02/2022 245,000.00 229,741.60 245,000.00 1.800 1,461 1,066 1.801 03/02/2026 59524LAA4 1474 Mid Carolina Credit Union 03/13/2023 248,000.00 253,585.05 248,000.00 4.850 1,096 1,077 4.855 03/13/2026 39573LBC1 1313 Greenstate FCU 04/16/2021 249,000.00 226,836.64 249,000.00 0.950 1,826 1,111 0.951 04/16/2026 89235MKY6 1314 Toyota Financial Savings Bank 04/22/2021 245,000.00 222,894.79 245,000.00 0.900 1,826 1,117 0.900 04/22/2026 14622LAAO 1316 Carter FCU 04/27/2021 248,000.00 224,269.05 248,000.00 0.750 1,826 1,122 0.750 04/27/2026 31617CAV5 1317 Fidelity Homestead 04/30/2021 248,000.00 223,845.82 248,000.00 0.700 1,826 1,125 0.711 04/30/2026 501798RP9 1356 LCA Bank Corp 12/27/2021 248,000.00 225,412.01 248,000.00 1.000 1,642 1,182 1.000 06/26/2026 92559TAJ7 1325 Vibrant Credit Union 07/02/2021 249,000.00 224,549.10 248,377.50 0.800 1,824 1,186 0.852 06/30/2026 300185LM5 1457 Evergreen Bank Group 01/27/2023 248,000.00 247,100.86 248,000.00 3.850 1,277 1,213 3.849 07/27/2026 38149MXK4 1326 Goldman Sachs 07/28/2021 248,000.00 224,974.60 248,000.00 1.000 1,826 1,214 1.001 07/28/2026 795451AFO 1327 Sallie Mae Bank Salt Lake City 07/28/2021 248,000.00 224,974.60 248,000.00 1.000 1,826 1,214 1.001 07/28/2026 87165ET98 1332 Synchrony Bank Retail 09/03/2021 245,000.00 221,091.64 245,000.00 0.900 1,826 1,251 0.900 09/03/2026 20786ADL6 1334 Connect One 09/24/2021 248,000.00 222,420.32 248,000.00 0.800 1,826 1,272 0.800 09/24/2026 59013KPNO 1345 Merrick Bank 11/09/2021 249,000.00 225,281.00 249,000.00 1.100 1,826 1,318 1.101 11/09/2026 14042RQBO 1346 Capital One Natl Assn FDIC4297 11/17/2021 248,000.00 224,412.26 248,000.00 1.100 1,826 1,326 1.101 11/17/2026 20825WAR1 1357 Connexus CU 12/23/2021 249,000.00 226,009.09 249,000.00 1.250 1,826 1,362 1.250 12/23/2026 89786MAF1 1368 True Sky FCU 02/04/2022 245,000.00 225,261.02 245,000.00 1.600 1,826 1,405 1.601 02/04/2027 02357QAQO 1372 Amerant Bank 02/14/2022 245,000.00 225,106.78 245,000.00 1.600 1,828 1,417 1.601 02/16/2027 07371AYE7 1370 Beal Bank TX 02/23/2022 245,000.00 227,757.80 245,000.00 1.900 1,820 1,418 1.901 02/17/2027 073710E88 1371 Beal Bank USA 02/23/2022 245,000.00 227,757.80 245,000.00 1.900 1,820 1,418 1.901 02/17/2027 59161YAP1 1373 Metro Credit Union 02/18/2022 249,000.00 229,524.89 249,000.00 1.700 1,826 1,419 1.701 02/18/2027 24773RCR4 1377 Delta Natl B&T 03/09/2022 245,000.00 228,562.06 245,000.00 2.000 1,814 1,426 2.001 02/25/2027 27004PCM3 1375 Eaglemark Savings 03/02/2022 245,000.00 228,664.67 245,000.00 2.000 1,826 1,431 2.001 03/02/2027 91139LAB2 1378 United Roosevelt Savings 03/11/2022 248,000.00 230,334.28 248,000.00 1.900 1,826 1,440 1.901 03/11/2027 064860MCO 1476 Bank of the Sierra 03/15/2023 244,000.00 250,993.24 244,000.00 4.600 1,461 1,444 4.604 03/15/2027 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Portfolio Details - Investments March 31, 2023 Page 8 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Certificate of Deposits 565819AG4 1379 Marathon Bnak 03/16/2022 248,000.00 229,355.47 248,000.00 1.800 1,826 1,445 1.801 03/16/2027 108622NJ6 1479 Bridgewater Bank 03/29/2023 248,000.00 257,557.39 248,000.00 4.850 1,461 1,458 4.767 03/29/2027 20033A3A2 1386 Comenity Capital Bank 04/14/2022 248,000.00 237,157.76 248,000.00 2.650 1,826 1,474 2.652 04/14/2027 397417AQ9 1419 Greenwoods State Bank 05/17/2022 248,000.00 240,863.86 248,000.00 3.050 1,826 1,507 3.052 05/17/2027 02589ADH2 1421 American Express, NB 08/29/2022 245,000.00 241,810.06 245,000.00 3.450 1,793 1,578 3.067 07/27/2027 88413QDN5 1420 Third Federal Savings and Loan 08/19/2022 245,000.00 240,388.42 245,000.00 3.300 1,826 1,601 3.302 08/19/2027 89789AAG2 1473 Truliant FCU 03/10/2023 248,000.00 257,741.98 248,000.00 4.700 1,645 1,623 4.707 09/10/2027 732329BD8 1425 Ponce Bank 09/15/2022 248,000.00 245,402.25 248,000.00 3.500 1,826 1,628 3.502 09/15/2027 052392BT3 1427 Austin Telco FCU 09/21/2022 248,000.00 248,495.79 248,000.00 3.800 1,826 1,634 3.770 09/21/2027 22258JAB7 1430 County Schools FCU 09/30/2022 248,000.00 254,734.72 248,000.00 4.400 1,826 1,643 4.325 09/30/2027 34520LATO 1435 Forbright Bank 11/02/2022 248,000.00 257,201.79 248,000.00 4.600 1,826 1,676 4.602 11/02/2027 25460FDW3 1438 Direct FCU 11/07/2022 248,000.00 259,356.30 248,000.00 4.800 1,827 1,682 4.735 11/08/2027 914098DJ4 1442 University Bank 11/30/2022 249,000.00 254,062.46 249,000.00 4.200 1,826 1,704 4.202 11/30/2027 25844MAK4 1447 Dort Financial CU 12/16/2022 247,000.00 255,387.17 247,000.00 4.500 1,826 1,720 4.503 12/16/2027 01664MAB2 1448 All In FCU 12/20/2022 248,000.00 255,379.12 248,000.00 4.400 1,826 1,724 4.402 12/20/2027 51828MAC8 1449 Latino Comm. CU 12/21/2022 248,000.00 256,470.48 248,000.00 4.500 1,826 1,725 4.503 12/21/2027 45157PAZ3 1450 Ideal CU 12/29/2022 248,000.00 256,506.79 248,000.00 4.500 1,826 1,733 4.502 12/29/2027 01882MAC6 1451 Alliant CU 12/30/2022 247,000.00 260,918.05 247,000.00 5.000 1,826 1,734 5.003 12/30/2027 78472EAB0 1455 SPCO Credit Union 01/20/2023 249,000.00 256,099.65 249,000.00 4.350 1,826 1,755 4.352 01/20/2028 82671DAB3 1458 Signature FCU 01/31/2023 248,000.00 255,780.81 248,000.00 4.400 1,826 1,766 4.402 01/31/2028 79772FAG1 1459 San Francisco FCU 02/03/2023 248,000.00 255,235.99 248,000.00 4.350 1,826 1,769 4.352 02/03/2028 530520AH8 1466 Liberty First CU 02/21/2023 248,000.00 256,992.64 248,000.00 4.500 1,827 1,788 4.504 02/22/2028 09582YAF9 1467 Blue Ridge Bank 02/28/2023 244,000.00 249,495.24 244,000.00 4.200 1,826 1,794 4.202 02/28/2028 011852AEO 1469 Alaska USA/Global FCU 03/08/2023 248,000.00 258,321.46 248,000.00 4.600 1,827 1,803 4.606 03/08/2028 92891CCZ3 1472 VystarCU 03/10/2023 248,000.00 257,764.71 248,000.00 4.550 1,827 1,805 4.555 03/10/2028 00833JAQ4 1478 Affinity Bank 03/17/2023 248,000.00 261,782.69 248,000.00 4.900 1,827 1,812 4.906 03/17/2028 Subtotal and Average 34,943,958.15 35,343,000.00 34,197,086.32 35,342,377.50 1,672 843 2.406 Corporate Notes 594918BQ6 1157 Microsoft Corporation 10/15/2018 400,000.00 395,968.00 378,360.00 2.000 1,758 129 3.222 08/08/2023 45950VPS9 1308 International Finance Corp. 02/26/2021 500,000.00 451,185.00 497,300.00 0.500 1,826 1,062 0.610 02/26/2026 Subtotal and Average 875,660.00 900,000.00 847,153.00 875,660.00 1,797 659 1.738 Money Market with Fiscal Agent SYS1058 1058 US Bank 07/01/2016 1,555.26 1,555.26 1,555.26 1 1 0.000 Portfolio CITY CID Run Date: 05/05/2023 - 11:18 PM (PRF_PM2) 7.3.0 City of La Quinta Portfolio Management Page 9 Portfolio Details - Investments March 31, 2023 Average Purchase Stated Days to YTM Maturity CUSIP Investment # Issuer Balance Date Par Value Market Value Book Value Rate Term Maturity 365 Date Subtotal and Average 1,689,219.00 1,555.26 1,555.26 1,555.26 1 1 0.000 CERBT - OPEB Trust SYS1114 1114 CalPERS CERBT Plan 07/01/2022 1,828,332.91 1,828,332.91 1,828,332.91 1 1 0.000 Subtotal and Average 1,753,382.14 1,828,332.91 1,828,332.91 1,828,332.91 1 1 0.000 PARS Pension Trust SYS1230 1230 Pblc Agncy Rtrmnt Sery 5,256,621.81 5,256,621.81 5,256,621.81 1 1 0.000 Subtotal and Average 7,097,566.70 5,256,621.81 5,256,621.81 5,256,621.81 1 1 0.000 Total and Average 224,391,173.76 Run Date: 05/05/2023 - 11:18 218,584,678.56 212,451,128.69 217,282,211.08 812 475 2.651 Portfolio CITY CID PM (PRF_PM2) 7.3.0 t(V Q"It(V City of La Quinta Total Earnings GEM a'r�&e DESERT - Sorted by Fund - Fund March 1, 2023 - March 31, 2023 City of La Quinta CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 98-33-434 1055 101 LAIF 18,937,383.16 18,937,383.16 18,937,383.16 2.831 2.735 43,993.62 0.00 0.00 43,993.62 SYS1059 1059 101 CITYPC 3,300.00 3,300.00 3,300.00 0.00 0.00 0.00 0.00 SYS1114 1114 101 CALPRS 1,828,332.91 1,750,883.78 1,828,332.91 0.00 0.00 0.00 0.00 034577AH9 1119 101 ANECA 0.00 245,000.00 0.00 2.800 2.800 394.69 0.00 0.00 394.69 17312QJ26 1123 101 CITINA 245,000.00 245,000.00 245,000.00 2.900 2.900 603.44 0.00 0.00 603.44 29278TAY6 1125 101 ENER 240,000.00 240,000.00 240,000.00 2.950 2.950 601.32 0.00 0.00 601.32 74934YAH4 1144 101 RCB 245,000.00 245,000.00 245,000.00 3.150 3.150 655.46 0.00 0.00 655.46 32110YLK9 1147 101 1STNBA 245,000.00 245,000.00 245,000.00 3.150 3.150 655.46 0.00 0.00 655.46 06426KAN8 1151 101 NWENGL 249,000.00 249,000.00 249,000.00 3.250 3.250 687.31 0.00 0.00 687.31 SYS1153 1153 101 CAMP 38,699,934.72 38,542,886.18 38,699,934.72 4.800 4.798 157,048.54 0.00 0.00 157,048.54 474067AQ8 1154 101 JEFF 245,000.00 245,000.00 245,000.00 3.350 3.350 697.08 0.00 0.00 697.08 57116ARV2 1155 101 MARBUS 248,000.00 248,000.00 248,000.00 3.300 3.300 695.08 0.00 0.00 695.08 594918BQ6 1157 101 MCRSFT 400,000.00 378,360.00 378,360.00 2.000 2.075 666.67 0.00 0.00 666.67 3133EJYL7 1158 101 FFCB 250,000.00 247,275.00 247,275.00 2.800 2.778 583.34 0.00 0.00 583.34 625925AR3 1160 101 MUNTRS 245,000.00 245,000.00 245,000.00 3.200 3.200 665.86 0.00 0.00 665.86 90348JEJ5 1161 101 UBS 245,000.00 245,000.00 245,000.00 3.350 3.350 697.08 0.00 0.00 697.08 20143PDV9 1162 101 COMMBK 248,000.00 248,000.00 248,000.00 3.400 3.400 716.14 0.00 0.00 716.14 67054NAN3 1164 101 NMRCA 248,000.00 248,000.00 248,000.00 3.550 3.550 747.74 0.00 0.00 747.74 635573AL2 1170 101 NLCOOP 245,000.00 245,000.00 245,000.00 3.400 3.400 707.48 0.00 0.00 707.48 066851WJ1 1172 101 BARHAR 248,000.00 248,000.00 248,000.00 3.350 3.350 705.61 0.00 0.00 705.61 619165JD6 1173 101 MORTN 248,000.00 248,000.00 248,000.00 2.750 2.750 579.23 0.00 0.00 579.23 949763XY7 1174 101 WELLS 248,000.00 248,000.00 248,000.00 3.000 3.000 631.89 0.00 0.00 631.89 3130AFW94 1177 101 FHLB 500,000.00 498,550.00 498,550.00 2.500 2.460 1,041.67 0.00 0.00 1,041.67 32117BCX4 1179 101 1STNBK 248,000.00 248,000.00 248,000.00 2.800 2.800 589.76 0.00 0.00 589.76 66736ABP3 1181 101 NRTHWS 248,000.00 248,000.00 248,000.00 2.950 2.950 621.36 0.00 0.00 621.36 156634AK3 1184 101 CENTNX 248,000.00 248,000.00 248,000.00 2.500 2.500 526.57 0.00 0.00 526.57 48128HXU7 1185 101 JPMORG 245,000.00 245,000.00 245,000.00 3.250 3.250 676.27 0.00 0.00 676.27 46256YAZ2 1186 101 IOWAST 245,000.00 245,000.00 245,000.00 2.400 2.400 499.40 0.00 0.00 499.40 56065GAG3 1188 101 MAINST 248,000.00 248,000.00 248,000.00 2.600 2.600 547.64 0.00 0.00 547.64 20726ABA5 1189 101 CONGRS 248,000.00 248,000.00 248,000.00 2.500 2.500 526.58 0.00 0.00 526.58 Run Date: 05/05/2023 - 11:38 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 2 March 1, 2023 - March 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 725404AB3 1194 101 PITTS 245,000.00 245,000.00 245,000.00 2.500 2.500 520.20 0.00 0.00 520.20 72651LCL6 1195 101 PLAINS 245,000.00 245,000.00 245,000.00 2.550 2.550 530.61 0.00 0.00 530.61 299547AQ2 1196 101 EVNSCU 248,000.00 248,000.00 248,000.00 2.600 2.600 547.64 0.00 0.00 547.64 524661CB9 1197 101 LEGCY 248,000.00 248,000.00 248,000.00 2.400 2.400 505.51 0.00 0.00 505.51 176688CP2 1199 101 CTZNST 248,000.00 248,000.00 248,000.00 2.400 2.400 505.51 0.00 0.00 505.51 20416TAQ5 1202 101 COMMW 248,000.00 248,000.00 248,000.00 2.250 2.250 473.92 0.00 0.00 473.92 761402BY1 1203 101 REVER 247,000.00 247,000.00 247,000.00 2.300 2.300 482.49 0.00 0.00 482.49 02772JBD1 1205 101 AMRNTL 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 3135GOV75 1206 101 FNMA 500,000.00 495,950.00 495,950.00 1.750 1.731 729.16 0.00 0.00 729.16 00257TBD7 1207 101 ABACUS 248,000.00 248,000.00 248,000.00 1.950 1.950 410.73 0.00 0.00 410.73 51210SQU4 1208 101 LKSIDE 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 33625CCP2 1209 101 1STSEC 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 710571DS6 1210 101 PEOPLE 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 3133EKWV4 1212 101 FFCB 500,000.00 499,500.00 499,500.00 1.850 1.817 770.83 0.00 0.00 770.83 740367HP5 1213 101 PREFRD 249,000.00 249,000.00 249,000.00 2.000 2.000 422.96 0.00 0.00 422.96 938828131-12 1215 101 WSHFED 248,000.00 248,000.00 248,000.00 2.000 2.000 421.26 0.00 0.00 421.26 33766LAJ7 1216 101 1STIER 249,000.00 249,000.00 249,000.00 1.950 1.950 412.39 0.00 0.00 412.39 912828T26 1217 101 USTR 500,000.00 499,300.00 499,300.00 1.375 1.380 585.40 0.00 0.00 585.40 75472RAD3 1218 101 RAYJAM 244,000.00 244,000.00 244,000.00 1.950 1.950 404.11 0.00 0.00 404.11 15118RRH2 1220 101 CELTIC 248,000.00 248,000.00 248,000.00 1.850 1.850 389.67 0.00 0.00 389.67 334342CD2 1221 101 1STNBS 249,000.00 249,000.00 249,000.00 1.850 1.850 391.24 0.00 0.00 391.24 336460CX6 1222 101 1STDQN 248,000.00 248,000.00 248,000.00 1.800 1.800 379.13 0.00 0.00 379.13 3133EKZK5 1223 101 FFCB 500,000.00 499,400.00 499,400.00 1.600 1.572 666.66 0.00 0.00 666.66 3133EKP75 1224 101 FFCB 500,000.00 498,750.00 498,750.00 1.600 1.574 666.67 0.00 0.00 666.67 06652CHBO 1227 101 BNKWST 248,000.00 248,000.00 248,000.00 1.700 1.700 358.07 0.00 0.00 358.07 059731851 1228 101 BOTW 7,709,850.66 11,781,216.97 7,709,850.66 0.00 0.00 0.00 0.00 SYS1230 1230 101 PARS 5,256,621.81 10,158,931.53 5,256,621.81 0.00 0.00 0.00 0.00 33640VDD7 1231 101 1STSER 248,000.00 248,000.00 248,000.00 1.700 1.700 358.07 0.00 0.00 358.07 3133EK4X1 1234 101 FFCB 1,000,000.00 996,900.00 996,900.00 1.600 1.575 1,333.34 0.00 0.00 1,333.34 804375DL4 1235 101 SAUKVL 248,000.00 248,000.00 248,000.00 1.700 1.700 358.07 0.00 0.00 358.07 61760A3133 1236 101 MSPRIV 245,000.00 245,000.00 245,000.00 1.900 1.900 395.35 0.00 0.00 395.35 61690UNX4 1237 101 MORGST 245,000.00 245,000.00 245,000.00 1.950 1.950 405.76 0.00 0.00 405.76 538036GVO 1238 101 LIVEOK 248,000.00 248,000.00 248,000.00 1.800 1.800 379.13 0.00 0.00 379.13 912828YV6 1241 101 USTR 1,000,000.00 989,687.50 989,687.50 1.500 1.520 1,277.47 0.00 0.00 1,277.47 3133ELEA8 1242 101 FFCB 1,000,000.00 998,600.00 998,600.00 1.700 1.670 1,416.67 0.00 0.00 1,416.67 3133ELNEO 1246 101 FFCB 1,000,000.00 999,000.00 999,000.00 1.430 1.404 1,191.66 0.00 0.00 1,191.66 35637RDC8 1248 101 FRDMFI 248,000.00 248,000.00 248,000.00 1.550 1.550 326.48 0.00 0.00 326.48 Run Date: 05/05/2023 - 11:35 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 3 March 1, 2023 - March 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 90983WBT7 1249 101 UNTDCM 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 32114VBT3 1250 101 1STNMI 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 77579ADF0 1251 101 RLLSTN 245,000.00 245,000.00 245,000.00 1.650 1.650 343.34 0.00 0.00 343.34 17286TAGO 1252 101 CITADL 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 029728BC5 1255 101 AMERST 248,000.00 248,000.00 248,000.00 1.600 1.600 337.00 0.00 0.00 337.00 00435J131-15 1256 101 ACCSS 248,000.00 248,000.00 248,000.00 1.600 1.600 337.00 0.00 0.00 337.00 849430BF9 1257 101 SPRING 248,000.00 248,000.00 248,000.00 1.500 1.500 315.95 0.00 0.00 315.95 05465DAE8 1258 101 AXOS 248,000.00 248,000.00 248,000.00 1.650 1.650 347.54 0.00 0.00 347.54 882213AB7 1260 101 TEXAS 245,000.00 245,000.00 245,000.00 1.100 1.100 228.89 0.00 0.00 228.89 89579NCD3 1262 101 TRIAD 248,000.00 248,000.00 248,000.00 1.350 1.350 284.35 0.00 0.00 284.35 66704MEQ0 1263 101 NRTHSR 0.00 248,000.00 0.00 1.150 1.150 242.22 0.00 0.00 242.22 954444BS3 1265 101 WESTMI 0.00 248,000.00 0.00 1.150 1.150 242.22 0.00 0.00 242.22 654062JZ2 1266 101 NCOLET 248,000.00 248,000.00 248,000.00 1.400 1.400 294.88 0.00 0.00 294.88 020080BX4 1267 101 ALMABK 248,000.00 248,000.00 248,000.00 1.400 1.400 294.88 0.00 0.00 294.88 2027506M2 1268 101 CMWBUS 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 69506YRH4 1269 101 PACWST 245,000.00 245,000.00 245,000.00 1.300 1.300 270.51 0.00 0.00 270.51 08016PDQ9 1270 101 BELB&T 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 14042TDD6 1271 101 CAPONE 245,000.00 245,000.00 245,000.00 1.600 1.600 332.93 0.00 0.00 332.93 472382AQ3 1272 101 THEJEF 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 32027BALl 1273 101 1STFDM 249,000.00 249,000.00 249,000.00 1.200 1.200 253.77 0.00 0.00 253.77 32112UDR9 1274 101 1STMCG 248,000.00 248,000.00 248,000.00 1.350 1.350 284.35 0.00 0.00 284.35 33847E3A3 1276 101 FLGSTR 248,000.00 248,000.00 248,000.00 1.250 1.250 263.29 0.00 0.00 263.29 95960NKD8 1277 101 WSTRNS 245,000.00 245,000.00 245,000.00 1.000 1.000 208.08 0.00 0.00 208.08 32056GDJ6 1278 101 1STINT 248,000.00 248,000.00 248,000.00 1.000 1.000 210.63 0.00 0.00 210.63 3134GVYG7 1279 101 FHLMC 1,000,000.00 1,000,000.00 1,000,000.00 0.625 0.613 520.84 0.00 0.00 520.84 3133ELH23 1280 101 FFCB 500,000.00 499,850.00 499,850.00 0.500 0.491 208.34 0.00 0.00 208.34 3130AJKW8 1281 101 FHLB 500,000.00 499,850.00 499,850.00 0.500 0.491 208.33 0.00 0.00 208.33 3133ELH80 1282 101 FFCB 500,000.00 500,000.00 500,000.00 0.680 0.667 283.33 0.00 0.00 283.33 3130AJRP6 1283 101 FHLB 300,000.00 300,000.00 300,000.00 0.680 0.667 170.00 0.00 0.00 170.00 169894AS1 1284 101 CHIPVA 248,000.00 248,000.00 248,000.00 0.600 0.600 126.38 0.00 0.00 126.38 02616AAH2 1285 101 AMR1ST 248,000.00 248,000.00 248,000.00 0.350 0.350 73.72 0.00 0.00 73.72 84223QAN7 1286 101 STHRNB 248,000.00 248,000.00 248,000.00 0.500 0.500 105.32 0.00 0.00 105.32 064520BG3 1287 101 BKPRNC 248,000.00 248,000.00 248,000.00 0.500 0.500 105.32 0.00 0.00 105.32 3135G05S8 1288 101 FNMA 500,000.00 500,000.00 500,000.00 0.500 0.491 208.33 0.00 0.00 208.33 3136G4N74 1289 101 FNMA 1,000,000.00 1,000,000.00 1,000,000.00 0.560 0.549 466.66 0.00 0.00 466.66 3136G4M75 1290 101 FNMA 500,000.00 499,750.00 499,750.00 0.520 0.510 216.67 0.00 0.00 216.67 3135G06E8 1291 101 FNMA 500,000.00 499,250.00 499,250.00 0.420 0.413 175.00 0.00 0.00 175.00 Run Date: 05/05/2023 - 11:38 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 4 March 1, 2023 - March 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 3135GA2Z3 1292 101 FNMA 500,000.00 499,250.00 499,250.00 0.560 0.550 233.33 0.00 0.00 233.33 SYS1293 1293 101 BNY 8,914,873.21 7,227,166.87 8,914,873.21 0.00 0.00 0.00 0.00 3137EAEU9 1297 101 FHLMC 1,000,000.00 997,300.00 997,300.00 0.375 0.369 312.50 0.00 0.00 312.50 3130AKFA9 1298 101 FHLB 500,000.00 497,400.00 497,400.00 0.375 0.370 156.25 0.00 0.00 156.25 3135GA7D7 1299 101 FNMA 500,000.00 500,000.00 500,000.00 0.600 0.589 250.00 0.00 0.00 250.00 3135GAAW1 1300 101 FNMA 500,000.00 500,000.00 500,000.00 0.400 0.392 166.67 0.00 0.00 166.67 3134GXGZ1 1301 101 FHLMC 500,000.00 500,000.00 500,000.00 0.550 0.540 229.17 0.00 0.00 229.17 3130AKMZ6 1302 101 FHLB 500,000.00 500,000.00 500,000.00 0.510 0.500 212.50 0.00 0.00 212.50 91282CBC4 1303 101 USTR 500,000.00 498,632.81 498,632.81 0.375 0.379 160.57 0.00 0.00 160.57 3130AKN28 1304 101 FHLB 500,000.00 500,000.00 500,000.00 0.550 0.540 229.17 0.00 0.00 229.17 51507LCC6 1305 101 LNDMRK 248,000.00 248,000.00 248,000.00 0.500 0.500 105.32 0.00 0.00 105.32 87270LDL4 1306 101 EVRBA 245,000.00 245,000.00 245,000.00 0.500 0.500 104.04 0.00 0.00 104.04 3137EAEX3 1307 101 FHLMC 500,000.00 495,999.50 495,999.50 0.375 0.371 156.25 0.00 0.00 156.25 45950VPS9 1308 101 IFC 500,000.00 497,300.00 497,300.00 0.500 0.507 214.09 0.00 0.00 214.09 91282CBH3 1309 101 USTR 500,000.00 495,100.00 495,100.00 0.375 0.382 160.56 0.00 0.00 160.56 3137EAEX3 1310 101 FHLMC 1,000,000.00 983,940.00 983,940.00 0.375 0.374 312.50 0.00 0.00 312.50 91282CAT8 1311 101 USTR 1,000,000.00 977,500.00 977,500.00 0.250 0.258 214.08 0.00 0.00 214.08 3130ALV92 1312 101 FHLB 500,000.00 500,000.00 500,000.00 1.050 1.030 437.50 0.00 0.00 437.50 39573LBC1 1313 101 GRNST 249,000.00 249,000.00 249,000.00 0.950 0.950 200.91 0.00 0.00 200.91 89235MKY6 1314 101 TOYFSB 245,000.00 245,000.00 245,000.00 0.900 0.900 187.28 0.00 0.00 187.28 91282CAZ4 1315 101 USTR 500,000.00 492,187.50 492,187.50 0.375 0.382 159.68 0.00 0.00 159.68 14622LAA0 1316 101 CARTER 248,000.00 248,000.00 248,000.00 0.750 0.750 157.96 0.00 0.00 157.96 31617CAV5 1317 101 FIDHMS 248,000.00 248,000.00 248,000.00 0.700 0.700 147.44 0.00 0.00 147.44 SYS1318 1318 101 DPME 744,415.70 720,787.03 744,415.70 0.00 0.00 0.00 0.00 91282CBQ3 1319 101 USTR 500,000.00 494,165.00 494,165.00 0.500 0.502 210.60 0.00 0.00 210.60 91282CBT7 1320 101 USTR 500,000.00 499,525.00 499,525.00 0.750 0.753 319.32 0.00 0.00 319.32 91282CCF6 1321 101 USTR 1,000,000.00 997,060.00 997,060.00 0.750 0.754 638.74 0.00 0.00 638.74 91282CBT7 1322 101 USTR 500,000.00 498,450.00 498,450.00 0.750 0.754 319.32 0.00 0.00 319.32 91282CCF6 1323 101 USTR 500,000.00 497,095.00 497,095.00 0.750 0.756 319.37 0.00 0.00 319.37 3130AMFS6 1324 101 FHLB 1,000,000.00 993,420.00 993,420.00 0.750 0.741 625.00 0.00 0.00 625.00 92559TAJ7 1325 101 VIBRNT 249,000.00 248,377.50 248,377.50 0.800 0.802 169.18 0.00 0.00 169.18 38149MXK4 1326 101 GLDMAN 248,000.00 248,000.00 248,000.00 1.000 1.000 210.64 0.00 0.00 210.64 795451AF0 1327 101 SALMAE 248,000.00 248,000.00 248,000.00 1.000 1.000 210.64 0.00 0.00 210.64 89388CEYO 1328 101 TABBK 248,000.00 248,000.00 248,000.00 0.400 0.400 84.25 0.00 0.00 84.25 06417NZQ9 1329 101 BKOZK 248,000.00 248,000.00 248,000.00 0.400 0.400 84.26 0.00 0.00 84.26 3133EM2C5 1330 101 FFCB 500,000.00 498,000.00 498,000.00 0.710 0.699 295.84 0.00 0.00 295.84 70962LAF9 1331 101 PENTGN 249,000.00 249,000.00 249,000.00 0.700 0.700 148.04 0.00 0.00 148.04 Run Date: 05/05/2023 - 11:38 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 5 March 1, 2023 - March 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 87165ET98 1332 101 SYNCHR 245,000.00 245,000.00 245,000.00 0.900 0.900 187.27 0.00 0.00 187.27 05580AD50 1333 101 BMW 245,000.00 245,000.00 245,000.00 0.650 0.650 135.26 0.00 0.00 135.26 20786ADL6 1334 101 CONNEC 248,000.00 248,000.00 248,000.00 0.800 0.800 168.51 0.00 0.00 168.51 91282CCP4 1335 101 USTR 1,000,000.00 983,750.00 983,750.00 0.625 0.641 535.22 0.00 0.00 535.22 91282CCW9 1336 101 USTR 1,000,000.00 988,500.00 988,500.00 0.750 0.753 631.79 0.00 0.00 631.79 3130APBM6 1337 101 FHLB 1,000,000.00 999,000.00 999,000.00 1.000 0.982 833.34 0.00 0.00 833.34 3133EM4X7 1338 101 FFCB 1,000,000.00 991,080.00 991,080.00 0.800 0.792 666.67 0.00 0.00 666.67 3130APB46 1339 101 FHLB 1,000,000.00 998,250.00 998,250.00 0.950 0.934 791.66 0.00 0.00 791.66 3133EMX64 1340 101 FFCB 500,000.00 499,002.04 499,002.04 0.170 0.167 70.83 0.00 0.00 70.83 91282CCN9 1341 101 USTR 500,000.00 497,792.97 497,792.97 0.125 0.127 53.52 0.00 0.00 53.52 91282CBEO 1342 101 USTR 1,000,000.00 991,000.00 991,000.00 0.125 0.127 107.04 0.00 0.00 107.04 91282CDB4 1343 101 USTR 1,000,000.00 996,320.00 996,320.00 0.625 0.629 532.28 0.00 0.00 532.28 3133ENCQ1 1344 101 FFCB 1,000,000.00 1,000,000.00 1,000,000.00 1.270 1.246 1,058.33 0.00 0.00 1,058.33 59013KPNO 1345 101 MRRCK 249,000.00 249,000.00 249,000.00 1.100 1.100 232.63 0.00 0.00 232.63 14042RQB0 1346 101 CAP1NA 248,000.00 248,000.00 248,000.00 1.100 1.100 231.70 0.00 0.00 231.70 3130APTV7 1347 101 FHLB 500,000.00 499,500.00 499,500.00 0.700 0.687 291.66 0.00 0.00 291.66 91282CBU4 1349 101 USTR 0.00 996,718.75 0.00 0.125 4.131 103.02 0.00 3,281.25 3,384.27 91282CCD1 1350 101 USTR 1,000,000.00 995,468.75 995,468.75 0.125 0.126 106.46 0.00 0.00 106.46 91282CBA8 1351 101 USTR 1,000,000.00 990,000.00 990,000.00 0.125 0.127 106.46 0.00 0.00 106.46 91282CBR1 1352 101 USTR 1,000,000.00 989,800.00 989,800.00 0.250 0.252 212.18 0.00 0.00 212.18 3130AP21.18 1353 101 FHLB 1,000,000.00 987,100.00 987,100.00 0.550 0.547 458.33 0.00 0.00 458.33 3135G06G3 1354 101 FNMA 1,000,000.00 976,300.00 976,300.00 0.500 0.503 416.67 0.00 0.00 416.67 3133ENGN4 1355 101 FFCB 1,000,000.00 1,000,000.00 1,000,000.00 0.970 0.952 808.34 0.00 0.00 808.34 501798RP9 1356 101 LCA 248,000.00 248,000.00 248,000.00 1.000 1.000 210.63 0.00 0.00 210.63 20825WAR1 1357 101 CNNXS 249,000.00 249,000.00 249,000.00 1.250 1.250 264.35 0.00 0.00 264.35 3130AQF65 1358 101 FHLB 1,000,000.00 999,750.00 999,750.00 1.250 1.227 1,041.66 0.00 0.00 1,041.66 3134GW6C5 1359 101 FHLMC 500,000.00 486,000.00 486,000.00 0.800 0.808 333.33 0.00 0.00 333.33 91282CBV2 1360 101 USTR 500,000.00 494,882.81 494,882.81 0.375 0.380 159.68 0.00 0.00 159.68 3137EAEU9 1361 101 FHLMC 500,000.00 487,090.00 487,090.00 0.375 0.378 156.25 0.00 0.00 156.25 3134GW5R3 1362 101 FHLMC 400,000.00 391,360.00 391,360.00 0.650 0.652 216.66 0.00 0.00 216.66 307811DF3 1363 101 FARMER 249,000.00 249,000.00 249,000.00 0.900 0.900 190.33 0.00 0.00 190.33 3130AQJR5 1364 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.500 1.472 1,250.00 0.00 0.00 1,250.00 3135G03U5 1365 101 FNMA 500,000.00 487,790.00 487,790.00 0.625 0.629 260.42 0.00 0.00 260.42 3134GWUQ7 1366 101 FHLMC 1,000,000.00 945,570.00 945,570.00 0.700 0.726 583.33 0.00 0.00 583.33 3130AQSA2 1367 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.830 1.796 1,525.00 0.00 0.00 1,525.00 89786MAF1 1368 101 TRUSKY 245,000.00 245,000.00 245,000.00 1.600 1.600 332.93 0.00 0.00 332.93 912828Z78 1369 101 USTR 1,000,000.00 986,700.00 986,700.00 1.500 1.533 1,284.53 0.00 0.00 1,284.53 Run Date: 05/05/2023 - 11:38 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 6 March 1, 2023 - March 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 07371AYE7 1370 101 BEALTX 245,000.00 245,000.00 245,000.00 1.900 1.900 395.36 0.00 0.00 395.36 073710E88 1371 101 BEALUS 245,000.00 245,000.00 245,000.00 1.900 1.900 395.36 0.00 0.00 395.36 02357QAQO 1372 101 AMRNT 245,000.00 245,000.00 245,000.00 1.600 1.600 332.93 0.00 0.00 332.93 59161YAP1 1373 101 METRO 249,000.00 249,000.00 249,000.00 1.700 1.700 359.52 0.00 0.00 359.52 3130AQWY5 1374 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 1.700 1.668 1,416.66 0.00 0.00 1,416.66 27004PCM3 1375 101 EGLMRK 245,000.00 245,000.00 245,000.00 2.000 2.000 416.16 0.00 0.00 416.16 64034KAZ4 1376 101 NELNET 245,000.00 245,000.00 245,000.00 1.800 1.800 374.55 0.00 0.00 374.55 24773RCR4 1377 101 DELTA 245,000.00 245,000.00 245,000.00 2.000 2.000 416.17 0.00 0.00 416.17 91139LAB2 1378 101 URSVLT 248,000.00 248,000.00 248,000.00 1.900 1.900 400.20 0.00 0.00 400.20 565819AG4 1379 101 MRTHON 248,000.00 248,000.00 248,000.00 1.800 1.800 379.13 0.00 0.00 379.13 91282CCW9 1380 101 USTR 500,000.00 466,454.17 466,454.17 0.750 0.797 315.90 0.00 0.00 315.90 91282CDG3 1381 101 USTR 500,000.00 473,396.82 473,396.82 1.125 1.198 481.70 0.00 0.00 481.70 91282CBQ3 1382 101 USTR 750,000.00 698,025.00 698,025.00 0.500 0.533 315.90 0.00 0.00 315.90 912828654 1383 101 USTR 1,000,000.00 999,010.00 999,010.00 2.375 2.397 2,033.84 0.00 0.00 2,033.84 50625LAW3 1384 101 LFYTT 248,000.00 248,000.00 248,000.00 2.050 2.050 431.79 0.00 0.00 431.79 3130ARGJ4 1385 101 FHLB 500,000.00 500,000.00 500,000.00 2.500 2.453 1,041.67 0.00 0.00 1,041.67 20033A3A2 1386 101 CCBA 248,000.00 248,000.00 248,000.00 2.650 2.650 558.16 0.00 0.00 558.16 3130ARGY1 1387 101 FHLB 1,000,000.00 1,000,000.00 1,000,000.00 2.700 2.649 2,250.00 0.00 0.00 2,250.00 02007GPX5 1388 101 ALLY 245,000.00 245,000.00 245,000.00 2.550 2.550 530.61 0.00 0.00 530.61 52168UHY1 1389 101 LEADR 245,000.00 245,000.00 245,000.00 2.550 2.550 530.61 0.00 0.00 530.61 9128283D0 1390 101 USTR 1,000,000.00 985,190.00 985,190.00 2.250 2.303 1,926.79 0.00 0.00 1,926.79 91282CEF4 1391 101 USTR 1,000,000.00 976,860.00 976,860.00 2.500 2.566 2,128.75 0.00 0.00 2,128.75 254673E69 1392 101 DISCOV 245,000.00 245,000.00 245,000.00 3.100 3.100 645.05 0.00 0.00 645.05 48115LAD6 1396 101 JOVIA 248,000.00 248,000.00 248,000.00 2.500 2.500 526.57 0.00 0.00 526.57 912828X88 1397 101 USTR 1,000,000.00 969,687.50 969,687.50 2.375 2.470 2,033.84 0.00 0.00 2,033.84 91282CEN7 1398 101 USTR 500,000.00 495,000.00 495,000.00 2.750 2.801 1,177.49 0.00 0.00 1,177.49 91282CET4 1399 101 USTR 500,000.00 491,842.18 491,842.18 2.625 2.676 1,117.79 0.00 0.00 1,117.79 91282821.13 1400 101 USTR 500,000.00 490,850.00 490,850.00 1.875 1.894 789.74 0.00 0.00 789.74 3133ENYH7 1401 101 FFCB 500,000.00 499,080.00 499,080.00 2.625 2.580 1,093.75 0.00 0.00 1,093.75 3130ASDV8 1409 101 FHLB 300,000.00 300,000.00 300,000.00 3.300 3.238 825.00 0.00 0.00 825.00 89269FDP7 1415 101 TRADCP 246,000.00 246,000.00 246,000.00 3.000 3.000 626.79 0.00 0.00 626.79 91282CFB2 1417 101 USTR 1,000,000.00 989,460.00 989,460.00 2.750 2.802 2,354.97 0.00 0.00 2,354.97 912828XT2 1418 101 USTR 1,000,000.00 985,240.00 985,240.00 2.000 2.036 1,703.30 0.00 0.00 1,703.30 397417AQ9 1419 101 GRNWDS 248,000.00 248,000.00 248,000.00 3.050 3.050 642.42 0.00 0.00 642.42 88413QDN5 1420 101 3RD 245,000.00 245,000.00 245,000.00 3.300 3.300 686.67 0.00 0.00 686.67 02589ADH2 1421 101 AMEXNB 245,000.00 245,000.00 245,000.00 3.450 3.450 717.88 0.00 0.00 717.88 91282CF132 1422 101 USTR 1,000,000.00 979,645.67 979,645.67 2.750 2.830 2,354.97 0.00 0.00 2,354.97 Run Date: 05/05/2023 - 11:38 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 7 March 1, 2023 - March 31, 2023 CUSIP Investment # Fund Issuer Ending Par Value Beginning Book Value Ending Book Value Current Rate Annualized Yield Interest Earned Adjusted Interest Earnings Amortization/ Realized Accretion Gainl/Loss Adjusted Interest Earnings Fund: General Fund 912796YB9 1423 101 USTR 0.00 2,951,409.30 0.00 3.221 600.920 0.00 0.00 48,590.70 48,590.70 912796YB9 1424 101 USTR 0.00 1,967,621.12 0.00 3.220 600.639 0.00 0.00 32,378.88 32,378.88 732329BD8 1425 101 PONCE 248,000.00 248,000.00 248,000.00 3.500 3.500 737.21 0.00 0.00 737.21 3133ENL99 1426 101 FFCB 1,000,000.00 997,492.55 997,492.55 3.375 3.320 2,812.50 0.00 0.00 2,812.50 052392BT3 1427 101 AUSTEL 248,000.00 248,000.00 248,000.00 3.800 3.800 800.39 0.00 0.00 800.39 914242AA0 1429 101 UNIVCU 248,000.00 248,000.00 248,000.00 4.000 4.000 842.52 0.00 0.00 842.52 22258JAB7 1430 101 CNTYSC 248,000.00 248,000.00 248,000.00 4.400 4.400 926.78 0.00 0.00 926.78 912828Q29 1431 101 USTR 0.00 1,977,200.00 0.00 1.500 15.551 2,472.53 0.00 22,800.00 25,272.53 3133ENQ29 1433 101 FFCB 1,000,000.00 996,400.00 996,400.00 4.000 3.939 3,333.33 0.00 0.00 3,333.33 84229LBA9 1434 101 STHBNK 244,000.00 244,000.00 244,000.00 4.250 4.250 880.73 0.00 0.00 880.73 34520LAT0 1435 101 FORBRT 248,000.00 248,000.00 248,000.00 4.600 4.600 968.90 0.00 0.00 968.90 912796YV5 1436 101 USTR 5,000,000.00 4,893,349.12 4,893,349.12 4.363 0.00 0.00 0.00 0.00 912796YV5 1437 101 USTR 2,000,000.00 1,958,436.61 1,958,436.61 4.375 0.00 0.00 0.00 0.00 25460FDW3 1438 101 DIRFCU 248,000.00 248,000.00 248,000.00 4.800 4.800 1,011.02 0.00 0.00 1,011.02 9128282R0 1439 101 USTR 1,000,000.00 927,110.00 927,110.00 2.250 2.447 1,926.79 0.00 0.00 1,926.79 3133EN31-11 1441 101 FFCB 1,000,000.00 998,650.00 998,650.00 4.000 3.930 3,333.34 0.00 0.00 3,333.34 914098DJ4 1442 101 UNIVBK 249,000.00 249,000.00 249,000.00 4.200 4.200 888.21 0.00 0.00 888.21 912828R69 1443 101 USTR 4,000,000.00 3,944,075.80 3,944,075.80 1.625 1.653 5,535.71 0.00 0.00 5,535.71 91282CBU4 1445 101 USTR 0.00 2,958,984.38 0.00 0.125 16.992 309.07 0.00 41,015.62 41,324.69 3133EN3S7 1446 101 FFCB 1,000,000.00 998,000.00 998,000.00 3.750 3.687 3,125.00 0.00 0.00 3,125.00 25844MAK4 1447 101 DORTCU 247,000.00 247,000.00 247,000.00 4.500 4.500 944.02 0.00 0.00 944.02 01664MAB2 1448 101 ALL IN 248,000.00 248,000.00 248,000.00 4.400 4.400 926.76 0.00 0.00 926.76 51828MAC8 1449 101 LATCOM 248,000.00 248,000.00 248,000.00 4.500 4.500 947.83 0.00 0.00 947.83 45157PAZ3 1450 101 IDEAL 248,000.00 248,000.00 248,000.00 4.500 4.500 947.84 0.00 0.00 947.84 01882MAC6 1451 101 ALIANT 247,000.00 247,000.00 247,000.00 5.000 5.000 1,048.91 0.00 0.00 1,048.91 91282CCK5 1452 101 USTR 2,000,000.00 1,956,875.00 1,956,875.00 0.125 0.129 214.09 0.00 0.00 214.09 912796ZR3 1453 101 USTR 3,000,000.00 2,932,950.00 2,932,950.00 4.572 0.00 0.00 0.00 0.00 80865MAB3 1454 101 SCENT 248,000.00 248,000.00 248,000.00 4.650 4.650 979.43 0.00 0.00 979.43 78472EAB0 1455 101 SPCOCU 249,000.00 249,000.00 249,000.00 4.350 4.350 919.94 0.00 0.00 919.94 91282CFH9 1456 101 USTR 500,000.00 489,175.00 489,175.00 3.125 3.168 1,316.24 0.00 0.00 1,316.24 300185LM5 1457 101 EVRGRN 248,000.00 248,000.00 248,000.00 3.850 3.850 810.93 0.00 0.00 810.93 82671DAB3 1458 101 SIGFCU 248,000.00 248,000.00 248,000.00 4.400 4.400 926.77 0.00 0.00 926.77 79772FAG1 1459 101 SF FCU 248,000.00 248,000.00 248,000.00 4.350 4.350 916.24 0.00 0.00 916.24 91282CGH8 1460 101 USTR 1,000,000.00 996,369.14 996,369.14 3.500 3.542 2,997.23 0.00 0.00 2,997.23 9128284X5 1462 101 USTR 1,000,000.00 988,900.00 988,900.00 2.750 2.758 2,316.57 0.00 0.00 2,316.57 912796Y37 1463 101 USTR 2,000,000.00 1,954,412.92 1,954,412.92 4.636 0.00 0.00 0.00 0.00 3133EPAV7 1464 101 FFCB 1,000,000.00 995,400.00 995,400.00 3.875 3.820 3,229.17 0.00 0.00 3,229.17 Run Date: 05/05/2023 - 11:38 Portfolio CITY CID TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 City of La Quinta Total Earnings Page 8 March 1, 2023 - March 31, 2023 Adjusted Interest Earnings Ending Beginning Ending Current Annualized Interest Amortization/ Realized Adjusted Interest CUSIP Investment # Fund Issuer Par Value Book Value Book Value Rate Yield Earned Accretion Gainl/Loss Earnings Fund: General Fund 91282CEW7 1465 101 USTR 1,000,000.00 967,220.00 967,220.00 3.250 3.388 2,783.15 0.00 0.00 2,783.15 530520AH8 1466 101 LBRTY1 248,000.00 248,000.00 248,000.00 4.500 4.500 947.83 0.00 0.00 947.83 09582YAF9 1467 101 BLURDG 244,000.00 244,000.00 244,000.00 4.200 4.200 870.37 0.00 0.00 870.37 912797FR3 1468 101 USTR 3,000,000.00 0.00 2,951,790.00 4.821 0.00 0.00 0.00 0.00 011852AEO 1469 101 ALASKA 248,000.00 0.00 248,000.00 4.600 4.600 718.86 0.00 0.00 718.86 912796YH6 1470 101 USTR 2,000,000.00 0.00 1,950,283.66 4.917 0.00 0.00 0.00 0.00 912796Z51 1471 101 USTR 3,000,000.00 0.00 2,927,220.00 4.991 0.00 0.00 0.00 0.00 92891CCZ3 1472 101 VYSTAR 248,000.00 0.00 248,000.00 4.550 4.550 649.22 0.00 0.00 649.22 89789AAG2 1473 101 TRUFCU 248,000.00 0.00 248,000.00 4.700 4.700 670.62 0.00 0.00 670.62 59524LAA4 1474 101 MIDCAR 248,000.00 0.00 248,000.00 4.850 4.850 593.16 0.00 0.00 593.16 49306SJ56 1475 101 KEYBNK 244,000.00 0.00 244,000.00 5.000 5.000 568.22 0.00 0.00 568.22 064860MCO 1476 101 BKSIER 244,000.00 0.00 244,000.00 4.600 4.600 522.76 0.00 0.00 522.76 909557KQ2 1477 101 UNBKRS 248,000.00 0.00 248,000.00 5.000 5.000 509.59 0.00 0.00 509.59 00833JAQ4 1478 101 AFFINITY 248,000.00 0.00 248,000.00 4.900 4.900 466.11 0.00 0.00 466.11 108622NJ6 1479 101 BRIDWA 248,000.00 0.00 248,000.00 4.850 4.850 65.91 0.00 0.00 65.91 Subtotal 216,337,712.17 223,602,727.93 215,035,244.69 2.678 365,387.08 0.00 148,066.45 513,453.53 Fund: Fiscal Agent SYS1058 1058 231 USBANK 1,555.26 1,745,474.46 1,555.26 1.024 1,517.95 0.00 0.00 1,517.95 Subtotal 1,555.26 1,745,474.46 1,555.26 1.024 1,517.95 0.00 0.00 1,517.95 Fund: Housing Authority : WSA and LQ SYS1062 1062 241 LQPR 209,195.24 223,316.98 209,195.24 0.00 0.00 0.00 0.00 Subtotal 209,195.24 223,316.98 209,195.24 0.00 0.00 0.00 0.00 Fund: SA Low/Mod Bond Fund 25-33-005 1113 249 LAIF 2,036,215.89 2,036,215.89 2,036,215.89 2.831 2.735 4,730.35 0.00 0.00 4,730.35 Subtotal 2,036,215.89 2,036,215.89 2,036,215.89 2.735 4,730.35 0.00 0.00 4,730.35 Total 218,584,678.56 227,607,735.26 217,282,211.08 2.663 371,635.38 0.00 148,066.45 519,701.83 Portfolio CITY CID Run Date: 05/05/2023 - 11:38 TE (PRF_TE) 7.3.6 Report Ver. 7.3.6.1 taQ�� GEM aj'the DESERT - - City of La Quinta Purchases Report Sorted by Security Type - Fund January 1, 2023 - March 31, 2023 City of La Quinta Sec. Original Purchase Principal Accrued Interest Rate at Maturity Ending CUSIP Investment # Fund Type Issuer Par Value Date Payment Periods Purchased at Purchase Purchase Date YTM Book Value Federal Agency Coupon Securities 3133EPAV7 1464 101 FAC FFCB 1,000,000.00 02/15/2023 08/14 - 02/14 995,400.00 Received 3.875 02/14/2028 3.977 995,400.00 Subtotal 1,000,000.00 995,400.00 0.00 995,400.00 Treasury Coupon Securities 91282CCK5 1452 101 TRC USTR 2,000,000.00 01/04/2023 06/30- Final Pmt. 1,956,875.00 Received 0.125 06/30/2023 4.635 1,956,875.00 91282CFH9 1456 101 TRC USTR 500,000.00 01/24/2023 02/28 - 08/31 489,175.00 Received 3.125 08/31/2027 3.640 489,175.00 91282CGH8 1460 101 TRC USTR 1,000,000.00 02/02/2023 07/31 - 01/31 996,369.14 Received 3.500 01/31/2028 3.580 996,369.14 9128284X5 1462 101 TRC USTR 1,000,000.00 02/07/2023 02/28 - 08/31 988,900.00 Received 2.750 08/31/2023 4.787 988,900.00 91282CEW7 1465 101 TRC USTR 1,000,000.00 02/15/2023 06/30- 12/31 967,220.00 Received 3.250 06/30/2027 4.075 967,220.00 Subtotal 5,500,000.00 5,398,539.14 0.00 5,398,539.14 Treasury Discount Notes 912796ZR3 1453 101 ATD USTR 3,000,000.00 01/04/2023 06/29 -At Maturity 2,932,950.00 4.572 06/29/2023 4.741 2,932,950.00 912796Y37 1463 101 ATD USTR 2,000,000.00 02/07/2023 08/03 - At Maturity 1,954,412.92 4.636 08/03/2023 4.810 1,954,412.92 912797FR3 1468 101 ATD USTR 3,000,000.00 03/07/2023 07/05 - At Maturity 2,951,790.00 4.821 07/05/2023 4.968 2,951,790.00 912796YH6 1470 101 ATD USTR 2,000,000.00 03/09/2023 09/07 - At Maturity 1,950,283.66 4.917 09/07/2023 5.113 1,950,283.66 912796Z51 1471 101 ATD USTR 3,000,000.00 03/09/2023 08/31 - At Maturity 2,927,220.00 4.991 08/31/2023 5.186 2,927,220.00 Subtotal 13,000,000.00 12,716,656.58 0.00 12,716,656.58 Certificate of Deposits 80865MAB3 1454 101 MC1 SCIENT 248,000.00 01/13/2023 02/01 - Monthly 248,000.00 4.650 01/13/2025 4.656 248,000.00 78472EABO 1455 101 MC1 SPCOCU 249,000.00 01/20/2023 02/20 - Monthly 249,000.00 4.350 01/20/2028 4.352 249,000.00 300185LM5 1457 101 MC1 EVRGRN 248,000.00 01/27/2023 02/27 - Monthly 248,000.00 3.850 07/27/2026 3.849 248,000.00 82671DAB3 1458 101 MC1 SIGFCU 248,000.00 01/31/2023 02/28- Monthly 248,000.00 4.400 01/31/2028 4.402 248,000.00 79772FAG1 1459 101 MC1 SF FCU 248,000.00 02/03/2023 03/03 - Monthly 248,000.00 4.350 02/03/2028 4.352 248,000.00 530520AH8 1466 101 MC1 LBRTY1 248,000.00 02/21/2023 03/01 - Monthly 248,000.00 4.500 02/22/2028 4.504 248,000.00 09582YAF9 1467 101 MC1 BLURDG 244,000.00 02/28/2023 08/28 - 02/28 244,000.00 4.200 02/28/2028 4.202 244,000.00 011852AEO 1469 101 MC1 ALASKA 248,000.00 03/08/2023 04/08 - Monthly 248,000.00 4.600 03/08/2028 4.606 248,000.00 89789AAG2 1473 101 MC1 TRUFCU 248,000.00 03/10/2023 04/10 - Monthly 248,000.00 4.700 09/10/2027 4.707 248,000.00 92891CCZ3 1472 101 MC1 VYSTAR 248,000.00 03/10/2023 04/01 - Monthly 248,000.00 4.550 03/10/2028 4.555 248,000.00 59524LAA4 1474 101 MC1 MIDCAR 248,000.00 03/13/2023 04/13 - Monthly 248,000.00 4.850 03/13/2026 4.855 248,000.00 064860MCO 1476 101 MC1 BKSIER 244,000.00 03/15/2023 09/15 - 03/15 244,000.00 4.600 03/15/2027 4.604 244,000.00 49306SJ56 1475 101 MC1 KEYBNK 244,000.00 03/15/2023 09/15 - 03/15 244,000.00 5.000 03/17/2025 5.008 244,000.00 Received = Accrued Interest at Purchase was received by report ending date. Portfolio CITY CP Run Date: 05/05/2023 - 11:40 PU (PRF_PU) 7.1.1 Report Ver. 7.3.6.1 City of La Quinta Purchases Report January 1, 2023 - March 31, 2023 Page 2 Sec. Original Purchase Principal Accrued Interest Rate at Maturity Ending CUSIP Investment # Fund Type Issuer Par Value Date Payment Periods Purchased at Purchase Purchase Date YTM Book Value Certificate of Deposits 909557KQ2 1477 101 MC1 UNBKRS 248,000.00 03/16/2023 04/16 - Monthly 248,000.00 5.000 03/17/2025 4.823 248,000.00 00833JAQ4 1478 101 MC1 AFFNTY 248,000.00 03/17/2023 04/17 - Monthly 248,000.00 4.900 03/17/2028 4.906 248,000.00 108622NJ6 1479 101 MC1 BRIDWA 248,000.00 03/29/2023 04/29 - Monthly 248,000.00 4.850 03/29/2027 4.767 248,000.00 Subtotal 3,957,000.00 3,957,000.00 0.00 3,957,000.00 Run Date: 05/05/2023 - 11:40 Total Purchases 23,457,000.00 23,067,595.72 0.00 23,067,595.72 Portfolio CITY CP PU (PRF_PU) 7.1.1 Report Ver. 7.3.6.1 4 QW Kt(V City of La Quinta City of La Quinta Maturity Report GEM of+ber DESERT = — Sorted by Maturity Date Amounts due during January 1, 2023 - March 31, 2023 Sec. Maturity Purchase Rate Book Value Maturity Net CUSIP Investment # Fund Type Issuer Par Value Date Date at Maturity at Maturity Interest Proceeds Income 3133ENBT6 1348 101 FAC FFCB 1,000,000.00 01/25/2023 12/07/2021 0.180 998,530.00 900.00 1,000,900.00 2,370.00 949495AT2 1244 101 MC1 WFNBW 248,000.00 01/30/2023 01/29/2020 1.900 248,000.00 12.91 248,012.91 12.91 9128283U2 1428 101 TRC USTR 3,000,000.00 01/31/2023 09/30/2022 2.375 2,988,390.00 35,625.00 3,035,625.00 47,235.00 19416QEA4 1175 101 MC2 COLGTE 500,000.00 02/01/2023 03/04/2019 1.950 485,250.00 4,875.00 504,875.00 19,625.00 81768PAF3 1254 101 MC1 SERVIS 248,000.00 02/21/2023 02/21/2020 1.600 248,000.00 337.01 248,337.01 337.01 91282CBN0 1432 101 TRC USTR 3,000,000.00 02/28/2023 09/30/2022 0.125 2,956,788.66 1,875.00 3,001,875.00 45,086.34 91282CBN0 1444 101 TRC USTR 2,000,000.00 02/28/2023 12/02/2022 0.125 1,980,078.13 1,250.00 2,001,250.00 21,171.87 92535LCD4 1180 101 MC1 VERUS 248,000.00 02/28/2023 02/28/2019 2.700 248,000.00 568.70 248,568.70 568.70 912796YB9 1423 101 ATD USTR 3,000,000.00 03/02/2023 09/02/2022 3.221 2,951,409.30 0.00 3,000,000.00 48,590.70 912796YB9 1424 101 ATD USTR 2,000,000.00 03/02/2023 09/02/2022 3.220 1,967,621.12 0.00 2,000,000.00 32,378.88 034577AH9 1119 101 MC1 ANECA 245,000.00 03/22/2023 03/22/2018 2.800 245,000.00 3,401.81 248,401.81 3,401.81 66704MEQ0 1263 101 MC1 NRTHSR 248,000.00 03/31/2023 03/31/2020 1.150 248,000.00 242.22 248,242.22 242.22 91282CBU4 1349 101 TRC USTR 1,000,000.00 03/31/2023 12/07/2021 0.125 996,718.75 625.00 1,000,625.00 3,906.25 912828Q29 1431 101 TRC USTR 2,000,000.00 03/31/2023 09/30/2022 1.500 1,977,200.00 15,000.00 2,015,000.00 37,800.00 91282CBU4 1445 101 TRC USTR 3,000,000.00 03/31/2023 12/02/2022 0.125 2,958,984.38 1,875.00 3,001,875.00 42,890.62 954444BS3 1265 101 MC1 WESTMI 248,000.00 03/31/2023 03/31/2020 1.150 248,000.00 242.22 248,242.22 242.22 Run Date: 05/05/2023 - 11:41 Total Maturities 21,985,000.00 21,745,970.34 66,829.87 22,051,829.87 305,859.53 Portfolio CITY CID MA (PRF_MA) 7.1.1 Report Ver. 7.3.6.1 US Treasury Rates https://home.treasury.gov/resource-center/data-chart-center/interest-rates/TextView?tvpe=daily treasury yield curve&field tdr date value=2023 Effective Effective Date 1 mo 2 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 20 yr 30 yr Rate of Rate of Return City Return City Portfolio Portfolio (month) (YTD) 1 /31 /2023 4.58 4.64 4.7 4.74 4.8 4.68 4.21 3.9 3.63 3.59 3.52 3.78 1.87 1.6 2/28/2023 4.65 4.81 4.88 5 5.17 5.02 4.81 4.51 4.18 4.07 3.92 4.1 2.34 1.69 3/31/2023 4.74 4.79 4.85 4.97 4.94 4.64 4.06 3.81 3.6 3.55 3.48 3.81 2.73 1.81 TREASURY RATES AND PORTFOLIO RETURNS --#-i-YrTreasl7ry --w- 5-YT Treasu rw LIfect;veRate OiNAL111,CayPOriFAQi YID) 5,25 5 4-75 ,15 4_i5 - d - - 3-75 3,5 325 3 2.75 - 5 - 7 74 2 L 75 f.5 - f.25 - 1 475 ors - a 41 'k� ',�ti '1ti Gk yl. rp $i 9 y�. ti� }� rk x h� b� BUSINESS SESSION ITEM NO. 1 City of La Quinta FINANCIAL ADVISORY COMMISSION MEETING: May 10, 2023 STAFF REPORT AGENDA TITLE: APPROVE THE FISCAL YEAR 2023/24 MEETING DATES RECOMMENDATION Approve the fiscal year 2023/24 meeting dates. EXECUTIVE SUMMARY • Annually the Financial Advisory Commission (FAC) and staff discuss and select meeting dates for the following fiscal year. The FAC shall meet quarterly with the ability to schedule special meetings as needed throughout the year. FISCAL IMPACT FAC members are eligible to receive $75 per member per meeting attended. The proposed 2023/24 budget will be $3,700 for four regularly scheduled quarterly meetings plus an allowance for three special meetings per year for a seven -member Commission. BACKGROUND/ANALYSIS The FAC shall meet quarterly and may schedule additional special meetings as needed. Meeting dates for the current fiscal year 2022/23 are as follows: August 10, 2022 — Wednesday October 5, 2022 — Wednesday, proposed special meeting November 9, 2022 — Wednesday December 14, 2022 — Wednesday proposed special meeting February 8, 2023 — Wednesday April 5, 2023 — Wednesday, proposed special meeting May 10, 2023 — Wednesday June 7, 2023 — Wednesday, proposed special meeting Proposed Meeting dates for the next fiscal year 2023/24 are as follows: August 9, 2023 — Wednesday October 4, 2023 — Wednesday, proposed special meeting November 8, 2023 — Wednesday December 6, 2023 — Wednesday, proposed special meeting February 7, 2024 — Wednesday April 3, 2024 — Wednesday, proposed special meeting May 8, 2024 — Wednesday June 5, 2024 — Wednesday, proposed special meeting ALTERNATIVES: The FAC may amend the proposed meeting dates. Prepared by: Claudia Martinez, Finance Director BUSINESS SESSION ITEM NO. 2 City of La Quinta FINANCIAL ADVISORY COMMISSION MEETING May 10, 2023 STAFF REPORT AGENDA TITLE: APPROVE FISCAL YEAR 2023/24 INVESTMENT POLICY RECOMMENDATION Approve the Fiscal Year 2023/24 Investment Policy. EXECUTIVE SUMMARY • As part of their work plan, and as stated in Section XVIII of the City's Investment Policy (Policy), The Financial Advisory Commission (FAC) is asked to review the Policy annually. • Recommended revisions are reviewed by the City Manager and City Attorney. • By City Code, City Council must adopt the policy by the end of June of each year. FISCAL IMPACT - None. BACKGROUND The City has been awarded the Investment Policy Certificate of Excellence from the Association of Public Treasurers of the United States and Canada (APT US&C), and has been certified by the California Municipal Treasurers Association (CMTA). In addition, there were no new regulatory changes in FY 2022/23 that affected the City's Policy. Therefore, staff recommends no significant changes to the current Policy. The following minor edits, along with punctuation or format changes and updates to the dates, are identified as red -lined in Attachment 1: • Section IX Authorized Financial Dealers: In the last paragraph, added "or deposit" so that the sentence reads "The City shall not invest or deposit in excess of the FDIC insured amount in banking institutions which do not disclose to the City a current listing of securities pledged for collateral ization in public monies." • Edit to Appendix D-Approved Financial Institutions: Bank of the West was acquired by BMO and banking accounts are expected to transition to the new name in the Fall of 2023, therefore BMO Commercial Bank is being added to the list. ALTERNATIVES The Policy has been recognized by APT US&C and CMTA as being comprehensive as written, and therefore no alternatives are recommended at this time. Prepared by: Rosemary Hallick, Financial Services Analyst Approved by: Claudia Martinez, Finance Director Attachment: 1. Draft Investment Policy for Fiscal Year 2023/24 (red -lined) ATTACHMENT RESOLUTION NO. 2022 2023 - 022 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA APPROVING AND ADOPTING FISCAL YEAR 2022120232023/2024 INVESTMENT POLICY WHEREAS, the general purpose of the Investment Policy is to provide the rules and standards users must follow in investing funds of the City of La Quinta; and WHEREAS, the primary objectives, in order of priority, of the City of La Quinta's investment activity shall be: Safety of principal is the foremost objective of the investment program. Investments of the City of La Quinta shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. The investment portfolio shall be designed with the objective of attaining a market rate of return or iy eld throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs; and WHEREAS, authority to manage the City of La Quinta's investment portfolio is derived from the City's municipal code, management responsibility for the investment program is delegated to the City Treasurer, who shall establish and implement written procedures for the operation of the City's investment program consistent with the Investment Policy for each Fiscal Year; and WHEREAS, the Investment Policy will be adopted before the end of June of each year and amended as considered necessary. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta as follows: SECTION 1. This Resolution supersedes all prior Investment Policy resolutions adopted by the City Council. Resolution No. 2022 0222023- Investment Policy for Fiscal Year ''0''�232023/2024 Adopted: June 24-6, 20222023 Page 2 of 3 SECTION 2. The City Council hereby adopts the Fiscal Year 2022/2023 Investment Policy attached hereto as "Exhibit A" and incorporated herewith by this reference. SECTION 3. Severability - if any provisions of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The City Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof. SECTION 4. This Resolution shall become effective upon adoption. The Investment Policy adopted by this Resolution shall go into effect July 1, 2022. PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council, held on this 24---`�t-6th day of June 20222023, by the following vote: AYES: Councilmembers Fitzpatrick, Pena, Radii, Sanchez, and Mayor Evans NOES: None ABSENT: None ABSTAIN: None Resolution No. 2022-0222023- Investment Policy for Fiscal Year 20221202-32023-24 Adopted: June 2�6, 20222023 Page 3 of 3 APPROVED AS TO FORM: INVESTMENT POLICY Exhibit A Fiscal Year 2020232023- 2024 Table of Contents Section Topic Page Executive Summary 1 I General Purpose 2 II Investment Policy 2 III Scope 2 IV Objectives 3 V Maximum Maturities 5 VI Prudence 5 VII Authority 5 VIII Ethics and Conflicts of Interest 6 IX Authorized Financial Dealers and Institutions 6 X Permissible Deposits and Investments 7 XI Investment Pools 10 XII Payment and Custody 10 XIII Interest Earning Distribution Policy 11 XIV Internal Controls and Independent Auditors 11 XV Reporting Standards 12 XVI Review of Investment Portfolio 13 XVII Financial Advisory Commission — City of La Quinta 13 XIII Investment Policy Adoption 13 Appendices Topic Page A Municipal Code Ordinance 2.70 — Financial Advisory Commission 14 B Municipal Code Ordinance 3.08 — Investment of Moneys and Funds 16 C Segregation of Major Investment Responsibilities 18 D Listing of Approved Financial Institutions 19 E Investment Management Process and Risk 20 F Glossary 22 CITY OF LA QUINTA Investment Policy Fiscal Year 2022120232023/2024 EXECUTIVE SUMMARY The general purpose of this Investment Policy is to provide the rules and standards that must be followed in administering the City of La Quinta's (the "City") deposits and investments. The City's Investment Policy conforms to all state and local statutes and applies to all deposits and investments of the City, with the exception of bond proceeds and those noted in section III herein. It is the City's policy to deposit and invest public funds in a manner that shall provide safety of principal, liquidity to meet the City's obligations and requirements that may be reasonably anticipated, and a risk -based market rate of return. Authority to manage the City's investment portfolio is derived from the City Municipal Code. Management responsibility for the investment program is delegated to the City Treasurer, who shall establish and implement written procedures for the operation of the City's investment program consistent with the Investment Policy. The City Manager, City Treasurer, and City employees involved in the City's banking and investment process shall conduct the City's business in an ethical manner and refrain from any activity or relationship that may be, or have the appearance of, a conflict of interest. The Investment Policy shall be adopted by resolution of the La Quinta City Council on an annual basis, before the end of each fiscal year (June). Page 1 of 27 City of La Quinta Statement of Investment Policy July 1, 2021 2023 through June 30, 2022 2024 Adopted by the City Council on June 246, 20222023 I. GENERAL PURPOSE The general purpose of this document is to provide the rules and standards that must be followed in administering the City of La Quinta's deposits and investments. II. INVESTMENT POLICY It is the policy of the City of La Quinta to deposit and invest public funds in a manner that shall conform to all State and local statutes governing the investment of public funds and set forth the permissible deposits and investments of the City's funds and the limitations thereon. III. SCOPE Except noted below, this Investment Policy applies to all deposits and investments of the City of La Quinta, the Successor Agency to the City of La Quinta Redevelopment Agency, and the City of La Quinta Financing and Housing Authorities. These funds are reported in the City's Annual Comprehensive Financial Report (ACFR) and include all funds within the following fund types: ➢ General ➢ Special Revenue ➢ Capital Projects ➢ Debt Service ➢ Enterprise ➢ Internal Service ➢ Trust and Agency ➢ Any new fund types and fund(s) that may be created. Financial assets and investment activity not subject to this policy The City's Investment Policy does not apply to the following: ➢ Cash and Investments raised from Conduit Debt Financing; ➢ Funds held in trust in the City's name in pension or other post -retirement benefit programs; ➢ Cash and Investments held in lieu of retention by banks or other financial institutions for construction projects; ➢ Short or long-term loans made to other entities by the City or Agency; ➢ Short term (Due to/from) or long term (Advances from/to) obligations made either between the City and its funds or between the City and Agency; and ➢ Investment of bond proceeds. The City's Investment Policy shall not govern bond proceeds and bond reserve fund investments. California Code Section Page 2 of 27 5922(d) governs the investment of bond proceeds and reserve funds in accordance with bond indenture provisions. Arbitrage Requirement - The US Tax Reform Act of 1986 requires the City to perform arbitrage calculations and return excess earnings to the US Treasury from investments of proceeds of bond issues sold after the effective date of this law. These arbitrage calculations may be contracted with an outside source toprovide the necessary technical assistance to comply with this regulation. Investable funds subject to the 1986 Tax Reform Act will be kept segregated from other fundsand records will be kept in a fashion to facilitate the calculations. The City's investment position relative to the arbitrage restrictions is to continue pursuing the maximum yield on applicable investments while ensuring the safety of capital and liquidity, and to rebate excess earnings, if necessary. IV. OBJECTIVES The objectives of the City's investment activity, in order of priority and importance, are: A. Safety of Principal Safety of principal is the foremost objective of the City's investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of principal of the overall portfolio in accordance with the permissible deposits and investments. The City shall endeavor to preserve its investment principal by making only permissible deposits and investments, undertaken in a controlled manner to minimize the possibility of loss or misappropriation through malfeasance or otherwise. Investments not backed by the full faith and credit of the United States Government shall be diversified by allocating assets between different types of permissible investments, maturities, and issuers as a means to mitigate credit risk and interest rate risk. Investment in any single security type or single financial institution shall be limited to the maximum percentages and/or dollar amounts as noted in Section X. 1. Credit Risk is the risk of loss from the failure of the security issuer or backer. Credit risk may be mitigated by: • Limiting investments to investment grade securities as permitted in Section X; and • Diversification- reducing concentration risk by limiting the totalamount invested in individual issuers of securities in the investment portfolio so that potential losses due to issuer failure or securities downgrades may be minimized. 2. Interest Rate Risk is the risk that market values of securities in the portfolio will decline due to changes in general interest rates. Interest rate risk may be mitigated by: Page 3 of 27 • Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity; and • Investing operating funds primarily in shorter -term securities. 3. Liquidity Risk is the risk that a security cannot be liquidated because of its unique features or structure or because it is thinly traded. Liquidity risk is not a material issue for the City's portfolio because of the permissible deposits and investments (see Section X). A discussion of the City's investment process and risk is presented in Appendix E. B. Provide Liquidity The investment portfolio shall remain sufficiently liquid to meet all of the City's cash needs that may be reasonably anticipated. This is accomplished by structuring the portfolio so that sufficient liquid funds are available to meet anticipated demands. Furthermore, since all possible cash needs cannot be anticipated the portfolioshould be diversified and consist of securities with active secondary or resale markets. The City's policy is to generally hold securities and other investments to maturity. However, securities may be sold prior to maturity under certain circumstances as follows: • A security with declining credit quality can be sold early to minimize loss of principal. • Unanticipated liquidity needs of the portfolio require that one or more securities be sold. • When a sale/repurchase is fiscally advantageous based on market conditions and fits the needs of the portfolio C. Yield a Risk -Based Market Rate of Return The City's investment portfolio shall be structured with the objective of yielding a risk -based market rate of return throughout budgetary and economic cycles. Return on investment is less important than the safety and liquidity objectives described above. The City's Investment Policy does not specify a single benchmark as a goal ortarget yield for a rate of return on its investment portfolio. The portfolio's rates of return will be influenced by several factors, including actions by the Federal Reserve Board, the marketplace, and overall economic perceptions and conditions. Performance Standards: As a basis for comparison only, the Treasurer's quarterly reports will display the rates of return on the three-month Bill, six-month Bill, the one and two-year U.S. Treasury Note, and the yield for the State Treasurer's Local Agency Investment Fund (LAIF). The Treasurer may use these or any other published rates of return that the Treasurer deems appropriate for comparison to the return on the City's investment portfolio. Page 4 of 27 The investment portfolio shall be designed with the objective of obtaining a market rate of return throughout budgetary and economic cycles, commensurate with the investment risk constraints and the cash flow needs. V. MAXIMUM MATURITIES It is the City's policy to generally hold securities and other investments until maturity. This buy -and - hold policy shall not prevent the sale of a security as listed in section IV.B The general buy -and -hold strategy requires that the City's investment portfolio be structured so that sufficient liquid funds are available from maturing investments and other sources to meet all reasonably anticipated cash needs. The City shall follow Title 5 of the California Government Code §53601 (the "State Code") regarding maximum maturities, in that "no investment shall be made in any security... that at the time of the investment has a term remaining to maturity in excess of five years". VI. PRUDENCE and FIDUCIARY DUTY The City shall follow the State Code §53600.3 regarding fiduciary duty and the Prudent Investor Standard as follows: Except as provided in subdivision (a) of §27000.3, all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law. VII. AUTHORITY Authority to manage the City's investment portfolio is derived from Chapter 3.08 of the City's Municipal Code. Management responsibility for the investment program is delegated to the City Treasurer fora period of one year pursuant to the City Council's annual adoption of the Investment Policy. The City Treasurer shall establish written procedures for the operation of the investment program consistent with the Investment Policy. Procedures should include reference to safekeeping, wire transfer agreements, banking service contracts, and collateral/depository agreements. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may Page 5 of 27 engage in an investment transaction except as provided under the terms of this Investment Policy (see Appendix C) and the procedures established by the City Treasurer. The City Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinateofficials. VIII. ETHICS AND CONFLICTS OF INTEREST The City Manager, City Treasurer, and City employees involved in the City's banking and investment process shall conduct the City's business in an ethical manner and refrain from any activity or relationship that may be, or have the appearance of, a conflict of interest. The City will maintain compliance with the procedures set forth in the Conflicts of Interest and Acceptance of Gifts and other Gratuities section of the City of La Quinta Personnel Manual and the City's Municipal Code Chapter 2.60 Conflicts of Interest. Any questionable activity or relationship shall be reported immediately; reporting must be made in accordance with the personnel policies of the City and, until resolved, the officer or employee shall refrain from participating in the City's business related to the matter. The City Manager, City Treasurer, and City employees may conduct personal business with banks, brokers, and other financial institutions that are authorized to conduct business with the City provided that the terms of the activity to the accountholder with the City are the same as those that are available to the public in general, or to all employees as a result of contract negotiations. I, AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS The City Treasurer maintains a listing of financial institutions which are approved for direct investment purposes, as well as a list of approved broker/dealers. 1. Broker/Dealers who desire to become bidders for direct investment transactions must supply the City with the following: • Current audited financial statements; • Proof of Financial Industry Regulatory Authority (FINRA) Certification; • Proof of State of California registration; • Resume of financial broker; and • Completion of the City of La Quinta Broker/Dealer Questionnaire, which contains a certification of having read the City's Investment Policy. The City Treasurer or designee shall evaluate the documentation submitted by the broker/dealer and independently verify existing reports on file for any firm and/or individual(s) conducting investment related business. The City Treasurer or designee may also contact the following agencies during the verification process: Financial Industry Regulatory Authority (FINRA) Public Disclosure Report File (1- 800-289-9999). Page 6 of 27 • State of California Department of Financial Protection and Innovation (1- 866-275 2677). A professional investment manager or management firm, if engaged by the City pursuant to Section X of this policy, may utilize their own list ofapproved broker/dealers on the condition that any such list is provided to the City upon request. All Broker/Dealers and financial institutions that provide investment services will be subject to City Council approval. An annual review of the financial condition and registrations of approved broker/dealers will be conducted by the City Treasurer or designee. Current audited financial statements and/or System and Organizational Controls (SOC- 1 and/or SOC-2) internal control reports may be maintained on file for each financial institution and broker/dealer with which the City conducts business. Each mutual fund shall provide a prospectus and statement of additional information. 2. Financial Institutions will be required to meet the following criteria in order to receive City funds for deposit or investment (see Appendix D, "Listing of Approved Financial Institutions"): • Insurance - Public Funds shall be deposited only in financial institutions having accounts insured by the Federal Deposit Insurance Corporation (FDIC) or the National Credit Union Share Insurance Fund (NCUSIF). • Disclosure - Each financial institution maintaining invested funds in excess of the FDIC insured amount shall furnish the City a copy of the most recent Call Report (Consolidated Reports of Condition and Income) if requested. These reports can also be found at: https://cdr.ffiec.gov/public/ManageFacsimiles.aspx The City shall not invest or deposit in excess of the FDIC insured amount in banking institutions which do not disclose to the city a current listing of securities pledged for collateral ization in public monies. X. PERMISSIBLE DEPOSITS AND INVESTMENTS It is the City's policy to follow Title 5 of the California Government Code (the "State Code") in regard to allowable securities, and to be sufficiently diversified with regard to security type and issuer. Permissible deposits and investments, as allowed by Chapter 4, Part 1, Division 2, Title 5 (hereinafter cited by §), include, but are not limited to, the following list. The State Code can be directly referenced at https://Ieginfo.legislature.ca.gov/ Page 7 of 27 Checking. Savings. and Sweep Accounts - The City will only maintain checking and savings accounts with state or national banks, savings associations, federal associations, and/or credit unions in accordance with §53635.2. • Collateralization: The amount of the City's deposits or investments not insured by the FDIC shall be collateralized by securities in accordance with §53652. The Treasurer may invest in an interest -bearing active deposit account as approved in §53632. The deposit account must be collateralized with securities that are in accordance with §53632.5. In addition, the market value of the collateralized securities must be maintained in accordance with §53652 and be held by a custodian in accordance with the requirements of §53656. The proportion of the City's share of the deposit account shall be determined in accordance with §53658. Certificates of Deposit (Negotiable and Non-negotiable) — As authorized in §53601(i), the City may invest in Non -Negotiable and Negotiable Certificates of Deposits (CD) up to 30% of the overall portfolio. In no instance shall a CD or combined CDs with a single issuer exceed the FDIC or NCUSIF insurance limit of $250,000. U.S. Treasury Bills. Notes. and Bonds — As authorized in §53601(b), the City may invest in U.S. Treasury bills, notes, and bonds directly issued and backed by the full faith and credit of the U.S. Government. The City's Investment Policy provides for investments in U.S. Treasury issues of 100% of the portfolio. U.S. Government Agency Securities and Federal Government Securities —As authorized in §53601(f), the City may invest in securities issued by U.S. Government instrumentalities and agencies (commonly referred to as government sponsored enterprises or GSE's). These securities may not be backed by the full faith and credit of the U.S. Government (with the exception of Government National Mortgage Association (GNMA) securities). Examples of GSE's include Federal National Mortgage Association (FNMA), Federal Home Loan Mortgage Corporation (FHLMC), Federal Home Loan Bank (FHLB), Federal Farm Credit Banks Funding Corporation (FFCB), Federal Agricultural Mortgage Corporation (FAMC), Tennessee Valley Authority (TVA), and GNMA securities. The City's Investment Policy allows investment only in securities of GNMA, FNMA, FHLMC, FHLB, and FFCB. For Fiscal Year 2022-23, the maximum face amount per issuer is $20 million and the maximum face amount per purchase is $10 million. Prime Commercial Paper — As authorized in §53601(h), a portion of the City's portfolio may be invested in commercial paper of the highest rating as provided for by a nationally recognized statistical rating organization (NRSRO) such as Moody's, Fitch, or Standard & Poor's (S&P). There are a number of other qualifications regarding investments in commercial paper based on the financial strength and size of the corporation and the size of the investment. The City limits on prime commercial paper are as defined in the State Code. Page 8 of 27 Local Agency Investment Fund (LAIF) — As authorized in §16429.1 and by LAIF policies, local government agencies are each authorized to invest up to the deposit limit as designated by the California State Treasurer. The City Treasurer may not invest more than the maximum amount per account as allowed by LAIF. Money Market Mutual Funds — As authorized in §53601(1), local agencies are authorized to invest in shares of beneficial interest issued by diversified management companies (mutual funds) in an amount not to exceed 20% of the agency's portfolio. There are a number of other qualifications and restrictions regarding allowable investments in corporate notes and shares of beneficial interest issued by mutual funds which include (1) attaining the highest ranking or the highest letter and numerical rating provided by not less than two of thethree largest nationally recognized rating services, or (2) having an investment advisor registered with the Securities and Exchange Commission with not less than five years' experience investing in the securities and obligations and with assets under management in excess of five hundred million dollars ($500,000,000). Corporate Notes — As authorized in §53601(k), local agencies may invest in corporate notes. The notes must be issued by corporations organized and operating in the United States or by depository institutions licensed by the United States or any other state and operating in the United States. The City's Investment Policy allows investment in corporate notes authorized by the Government Code with the following limitations: • Maximum 30% of the portfolio; • Maturities shall not exceed five years from date of purchase; • Eligible notes shall be regularly quoted and traded in the marketplace; • Eligible notes shall be in a rating category of "AX or better by an NRSRO; • The maximum aggregate investment in each issuer shall not exceed $5 million (PAR value), or no more than 10% of the total investment assets in the commercial paper and the medium -term notes of any single issuer. Professionally Managed Account(s) — The City Treasurer may place up to 50% of the portfolio with a professional portfolio management/investment management firm (firm). The firm will be approved by the City Council based upon the City Treasurer's recommendation pursuant to completion of a public request for proposal (RFP). The firm shall have: • An established professional reputation for asset or investment management; • Knowledge and working familiarity with State and Federal laws governing and restricting the investment of public funds; • Substantial experience providing investment management services to local public agencies whose investment policies and portfolio size are similar to those of the City; • Professional liability (errors and omissions) insurance and fidelity bonding in such amounts as are required by the City; and Page 9 of 27 Registration with the Securities and Exchange Commission under the Investment Advisers Act of 1940 Before engagement by the City and except as may be specifically waived or revised, the firm shall commit to adhere to the provisions of the City's Investment Policy with the following exceptions: The firm may be granted the discretion to purchase and sell investment securities in accordance with this Investment Policy; The firm is not required to adhere to a buy -and -hold policy; and The firm does not need City Manager or City Treasurer approval to make permissible investments. Local Aaencv Bonds and California Local Agency Obligations — As authorized in §53601(a) and §53601(e), the City may invest in California local agency obligations. §53601(a) pertains to investing in bonds issued by a local agency, or by the department, board, agency or authority of the local agency. §53601(e) pertains to investing in bonds and other defined indebtedness of any local agency, or department, board, agency or authority of the local agency within the State of California. The Agency obligations must be invested in the long-term rating category of A or better by an NRSRO. In the case of an initial public offering, including refinancings, the Treasurer may purchase directly from the Bond Underwriter. In the case of secondary issues, the Treasurer will rely on the approved Broker/Dealers. XL INVESTMENT POOLS There are three (3) types of investment pools: State -run pools (e.g., LAIF); Pools that are operated by a political subdivision where allowed by law and the political subdivision is the trustee (e.g., County Pools, and Joint Powers Authorities such as the California Asset Management Program (CAMP)); and Pools that are operated for profit by third parties (e.g. money market funds). The City's Investment Policy permits investment in pools and money market funds as authorized by State Code §16429.1, §53601(1) and §53601(p). X. PAYMENT AND CUSTODY The City shall engage qualified third -party custodians to act in a fiduciary capacity to maintain appropriate evidence of the City's ownership of securities and other eligible investments. Such custodians shall disburse funds received from the City for a purchase to the broker, dealer or seller only after receiving evidence that the City has legal, record ownership of the securities. Page 10 of 27 Even though ownership is evidenced in book -entry form rather than by actual certificates, this procedure is commonly referred to as the delivery versus payment (DVP) method for the transfer of securities. XIII. INTEREST EARNING DISTRIBUTION POLICY Interest earnings are generated from pooled investments and specific investments. The following provisions apply to the calculation and distribution of interest earnings. 1. Pooled Investments — It is the general policy of the City to pool all available operating cash of the City of La Quinta, Successor Agency to the City of La Quinta Redevelopment Agency, La Quinta Financing Authority, and La Quinta Housing Authority, and to allocate interest earnings as a payment to each fund of an amount based on the month -end cash balance included in the common portfolio for the earning period. 2. Specific Investments — Specific investments purchased by a fund shall incur all earnings and expenses to that particular fund. XIV. INTERNAL CONTROLS AND INDEPENDENT AUDITOR The City Treasurer shall establish a system of internal controls to accomplish the following objectives: • Safeguard assets; • The orderly and efficient conduct of its business, including adherence to management policies; • Prevention or detection of errors and fraud; • The accuracy and completeness of accounting records; and • Timely preparation of reliable financial information. While no internal control system, however elaborate, can guarantee absolute assurance that the City's assets are safeguarded, it is the intent of the City's internal control to provide a reasonable assurance that management of the investment function meets the City's objectives. The internal controls shall address the following: • Control of collusion. Collusion is a situation where two or more employees are working in conjunction to defraud their employer. • Separation of transaction authority from accounting and record keeping. By separating the person who authorizes or performs the transaction from the people who record or otherwise account for the transaction, a separation of duties is achieved. • Custodial safekeeping. Securities purchased from any bank or dealer including appropriate collateral (as defined by State Law) shall be placed with an independent third party for custodial safekeeping. • Avoidance of physical delivery securities. Book entry securities are much easier to transfer and account for since actual delivery of a document never takes Page 11 of 27 place. Delivered securities must be properly safeguarded against loss or destruction. The potential for fraud and loss increases with physically delivered securities. • Clear delegation of authority to subordinate staff members. Subordinate staff members must have a clear understanding of their authority and responsibilities to avoid improper actions. Clear delegation of authority also preserves the internal control structure that is contingent on the various staff positions and their respective responsibilities as outlined in the Segregation of Major Investment Responsibilities (Appendix C). • Written confirmation of telephone transactions for investments and wire transfers. Due to the potential for error and improprieties arising from telephone transactions, all telephone transactions shall be supported by written communications or electronic confirmations and approved by the appropriate person. Written communications may be via fax or email if on letterhead and the safekeeping institution has a list of authorized signatures. Fax correspondence must be supported by evidence of verbal or written follow- up. • Development of a wire transfer agreement with the City's bank and third -party custodian. This agreement should outline the various controls, security provisions, and delineate responsibilities of each party making and receiving wire transfers. The system of internal controls developed by the City shall be reviewed annually by the independent auditor in connection with the annual audit of the City's Financial Statements. The independent auditor's letter on internal control over financial reporting and compliance as it pertains to cash and investments, if any, shall be directed to the City Manager who will direct the City Treasurer to provide a written response to the independent auditor's letter. The auditor's letter, as it pertains to cash and investment activities, and the City Treasurer's response shall be provided to the City's Financial Advisory Commission for their consideration. Following the completion of each annual audit, the independent auditor shall meet with the Financial Advisory Commission and discuss the auditing procedures performed and the review of internal controls for cash and investment activities. See Appendix C, "Segregation of Major Investment Responsibilities." X)L REPORTING STANDARDS The City Treasurer shall submit a quarterly Treasurer's Report to the City Council and the Financial Advisory Commission that includes all cash and investments under the authority of the Treasurer. In addition, the City Treasurer or designee shall ensure all investment transactions are reported on a monthly basis as they occur throughout the quarter. The Treasurer's Report shall summarize cash and investment activity and changes in balances and include the following: • A certification by the City Treasurer; • A listing of purchases and sales/maturities of investments; Page 12 of 27 • Cash and Investments categorized by authorized investments; LAIF will also be provided quarterly and show yield and maturity; • Comparison of month -end actual holdings to Investment Policy limitations; • A two-year list of historical interest rates. XVI. REVIEW OF INVESTMENT PORTFOLIO The securities held by the City must be in compliance with this Policy at the time of purchase. Due to market conditions, some securities may no longer comply subsequent to the date of purchase, therefore a quarterly review of the portfolio will be conducted to identify any securities which may have fallen out of compliance. Any major incidences of noncompliance identified during such review will be reported to the Financial Advisory Commission for confirmation of staff course of action. XVII. FINANCIAL ADVISORY COMMISSION - CITY OF LA QUINTA The Financial Advisory Commission (FAC) is composed of seven members from the public that are appointed by the City Council. The FAC's membership, qualifications, and powers and duties are prescribed in Chapter 2.70 of the La Quinta Municipal Code and included in this policy as Appendix A. On an annual basis, in conjunction with the Political Reform Act disclosure statutes, or at any time if a change in circumstances warrants, each commissioner will provide the City Council with a disclosure statement which identifies any matters that have a bearing on the appropriateness of that member's service on the FAC. All commissioners shall report annually to the City Clerk on Form 700, Statement of Economic Interests, any activities, interests, or relationships that may be, or have the appearance of, a conflict of interest. XVIII. INVESTMENT POLICY ADOPTION The City's Investment Policy will be reviewed annually by the City's Financial Advisory Commission and the City Treasurer. The Financial Advisory Commission will forward the Investment Policy with any revisions to the City Manager and City Attorney for their review and comment. A joint meeting will be held with the Financial Advisory Commission, City Manager, City Attorney, and City Treasurer to review the Investment Policy and any comments prior to submission to the City Council for their consideration. The Investment Policy shall be adopted by resolution of the City Council annually before the end of June of each year. Page 13 of 27 APPENDIX A City of La Quinta Municipal Code Chapter 2.70 FINANCIAL ADVISORY COMMISSION 2.70.010 General rules regarding the financial advisory commission. Except as set out below, see Chapter 2.06 for general provisions. 2.70.020 Number of members. The financial advisory commission ("FAC") shall initially consist of seven members appointed by, and serving at the will of, the city council. The city council may increase or decrease the number of members from time to time but in no event shall the membership exceed nine members or be less than five members. 2.70.30 Qualifications of members. A. In addition to the qualification requirements set forth in Section 2.06.040 of this code, a minimum of three of the members shall be finance professionals and shall have a verifiable background in finance and/or securities, preferably with knowledge and/or experience in markets, financial controls and accounting for securities. B. For those applying for the professional position, background information will be requested, and potential candidates must agree to a background check and verification by the city manager or designee. 2.70.040 Powers and duties. A. The principal functions of the FAC are: 1. Review at least annually the city's investment policy and recommend appropriate changes; 2. Review at least quarterly the treasury report and note compliance with the investment policy and adequacy of cash and investments for anticipated obligations; 3. Receive and consider other reports provided by the city treasurer; 4. Meet with the independent auditor after completion of the annual audit of the city's financial statements, and receive and consider the auditor's comments on auditing procedures, internal controls, and findings for cash and investment activities; 5. Review at least annually the revenue derived from the one percent (1 %) transactions and use tax instituted by voters in November 2016 to ensure these funds are used to provide services, programs and capital projects in the city of La Quinta. Page 14 of 27 6. Serve as a resource for the city treasurer on matters such as proposed investments, internal controls, use of or change of financial institutions, custodians, brokers and dealers. B. The FAC will report to the city council after each meeting either in person or through correspondence at a regular city council meeting. (Ord. 556 § 1, 2017) 2.70.050 References to the Investment Advisory Board. If any other chapter(s) or section(s) in this code refers to the Investment Advisory Board, that chapter(s) or section(s) shall be deemed to refer to the Financial Advisory Commission established by the ordinance amending chapter 2.70 of this code. Page 15 of 27 APPENDIX B City of La Quinta Municipal Code Chapter 3.08 INVESTMENT OF MONEYS AND FUNDS 3.08.010 Investment of city moneys and deposit of securities. Pursuant to, and in accordance with, and to the extent allowed by Sections 53607 and 53608 of the California Government Code, the authority to invest and reinvest moneys of the city, to sell or exchange securities, and to deposit them and provide for their safekeeping, is delegated to the city treasurer, which, for purposes of this chapter, is defined in Section 2.12.010 of this code. (Ord. 529 § 1, 2015; Ord. 2 § 1, 1982) 3.08.020 Authorized investments. Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to purchase, at their original sale or after they have been issued, securities which are permissible investments under the city council adopted city investment policy and any provision of state law relating to the investing of general city funds, including, but not limited to, Sections 53601 and 53635 of the California Government Code, as said sections now read or may hereafter be amended, from moneys in the city treasurer's custody which are not required for the immediate necessities of the city and as he or she may deem wise and expedient, and to sell or exchange for other eligible securities and reinvest the proceeds of the securities so purchased. (Ord. 529 § 1, 2015; Ord. 2 § 1, 1982) 3.08.030 Sales of Securities. From time to time the city treasurer shall sell the securities in which city moneys have been invested pursuant to this chapter, so that the proceeds may, as appropriate, be applied to the purchase for which the original purchase money may have been designated or placed in the city treasury. (Ord.2 § 1 1982) 3.08.040 City bonds. Bonds issued by the city and purchased pursuant to this chapter may be cancelled either in satisfaction of sinking fund obligations or otherwise if proper and appropriate; provided, however, that the bonds may be held uncancelled and while so held may be resold. (Ord. 2 § 1 (part), 1982) 3.08.050 Reports. The city treasurer shall make a quarterly report to the city council of all investments made pursuant to the authority delegated in this chapter and as permitted by Section 53646(b)(1) of the Government Code. (Ord. 529 § 1, 2015; Ord. 2 § 1, 1982) Page 16 of 27 3.08.060 Deposits of securities Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to deposit for safekeeping, the securities in which city moneys have been invested pursuant to this chapter, in any institution or depository authorized by the city council adopted investment policy and terms of any state law, including, but not limited to, Section 53608 of the Government Code, as it now reads or may hereafter be amended. In accordance with said section, the city treasurer shall take from the institution or depository a receipt for the securities so deposited and shall not be responsible for the securities delivered to and receipted for by the institution or depository until they are withdrawn therefrom by the city treasurer. (Ord. 529 § 1, 2015; Ord. 2 § 1, 1982) 3.08.070 Trust fund administration. Any departmental trust fund established by the city council pursuant to Section 36523 of the Government Code shall be administered by the city treasurer in accordance with Section 36523 and 36524 of the Government Code and any other applicable provisions of law. (Ord. 2 § 1, 1982) Page 17 of 27 APPENDIX C SEGREGATION OF MAJOR INVESTMENT RESPONSIBILITIES Function Responsible Parties Develop and recommend modifications to the City Treasurer, Financial Services City's formal Investment Policy Analyst, and Financial Advisory Commission Review City's Investment Policy and recommend City Council action Adopt formal Investment Policy City Manager and City Attorney City Council Implement formal Investment Policy City Treasurer Review financial institutions and select investments City Treasurer or Financial Services Analyst Acknowledge investment selections City Manager or his/her designee Execute investment transactions Confirm wires Record investment transactions in City's accounting records Investment certification- match broker confirmation to City's investment records Reconcile investment records to accounting records and bank statements Reconcile investment records to treasurer's report of investments Security of investments at City City Manager, City Treasurer, or Financial Services Analyst Accounting Manager, Accountant, or Management Assistant Accounting Manager or Accountant City Treasurer or Financial Services Analyst Financial Services Analyst City Treasurer, Accounting Manager, or Financial Services Analyst Accounting Manager or Management Assistant Page 18 of 27 Security of investments outside of City Third Party Custodian Review internalcontrol procedures External Auditor Page 19 of 27 APPENDIX D Listing of Approved Financial Institutions Banking Services -Bank of the West, San Francisco, CA (Banking Services) -BMO Commercial Bank -Sunwest Bank, Irvine, CA (Banking Services - Dune Palms Mobile Estates) Custodian Services -The Bank of New York Mellon/Pershing LLC -Stifel Deferred Compensation -International City/County Management Association Retirement Corporation(ICMA- RC) dba MissionSquare Retirement Broker/Dealer Services -Stifel, Nicholaus, & Company, Inc. -Higgins Capital Management, Inc. -Great Pacific Securities Government/Joint Powers Authority Pools -State of California Local Agency Investment Fund (LAIF) Trustee Services -California Asset Management Program (CAMP) -County of Riverside Pooled Investment Fund') -U.S. Bank Trust Company, NA(2) Other Post Employment Benefits (OPEB) Trust -California Employers' Retirement Benefits Trust (CERBT)/CalPERS Pension Trust- Administration -Public Agency Retirement Services (PARS) (1)The County of Riverside Treasurer maintains one Pooled Investment Fund for all local jurisdictions having funds on deposit in the County Treasury. The City's fire funds, which are property taxes collected to fund fire services in the City, are kept in reserve with the County to be used as expenses are incurred. (2) U.S. Bank is the fiscal agent for all of the following bonds: 2013 (refunded in 2021), 2014 (refunded in 2021), 2016, and 2021 Successor Agency to the La Quinta Redevelopment Agency (RDA) Bonds. U.S. Bank is also the trustee and asset custodian for the PARS pension trust. As of January 29, 2022, U.S. Bank, National Association transitioned its Global Corporate Trust business to wholly owned subsidiary U.S. Bank Trust Company, National Association. Page 20 of 27 APPENDIX E INVESTMENT MANAGEMENT PROCESS AND RISK Except as provided for in Section 27000.3, Government Code Section 53600.3 declares as a trustee each person, treasurer, or governing body authorized to make investment decisions on behalf of local agencies. Trustees are subject to the prudent investor standard. These persons shall act with care, skill, prudence, and diligence under the circumstances then prevailing when investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing funds. Section 53600.5 further stipulates that the primary objective of any person investing public funds is to safeguard principal; secondly, to meet liquidity needs of the depositor; and lastly, to achieve a return or yield on invested funds (Government Code Section 27000.5 specifies the same objectives for county treasurers and board of supervisors). Risk is inherent throughout the investment process. There is investment risk associated with any investment activity and opportunity risk related to inactivity. Market risk is derived from exposure to overall changes in the general level of interest rates while credit risk is the risk of loss due to the failure of the insurer of a security. The market value of a security varies inversely with the level of interest rates. If an investor is required to sell an investment with a five percent yield in a comparable seven percent rate environment, that security will be sold at a loss. The magnitude of that loss will depend on the amount of time until maturity. Purchasing certain allowable securities with a maturity of greater than five years requires approval of the governing board (see Government Code Section 53601). Part of that approval process involves assessing and disclosing the risk and possible volatility of longer -term investments Another element of risk is liquidity risk. Instruments with call features or special structures, or those issued by little known companies, are examples of "story bonds" and are often thinly traded. Their uniqueness often makes finding prospective buyers in a secondary market more difficult and, consequently, the securities' marketability and price are discounted. However, under certain market conditions, gains are also possible with these types of securities. Default risk represents the possibility that the borrower may be unable to repay the obligation as scheduled. Generally, securities issued by the federal government and its agencies are considered the most secure, while securities issued by private corporations or negotiable certificates of deposit issued by commercial banks have a greater degree of risk. Securities with additional credit enhancements, such as bankers acceptances, collateralized repurchase agreements and collateralized bank deposits are somewhere between the two on the risk spectrum. The vast majority of portfolios are managed within a buy and hold policy. Investments are purchased with the intent and capacity to hold that security until maturity. At times, market forces or operations may dictate swapping one security for anotheror Page 21 of 27 selling a security before maturity. Continuous analysis and fine tuning of the investment portfolio are considered prudent investment management. The Government Code contains specific provisions regarding the types of investments and practices permitted after considering the broad requirement of preserving principal and maintaining liquidity before seeking yield. These provisions are intended to promote the use of reliable, diverse, and safe investment instruments to better ensure a prudently managed portfolio worthy of public trust. Source: Chapter II. Fund Management from the Local Agency Investment Guidelines Issued by California Debt and Investment Advisory Commission Page 22 of 27 APPENDIX F GLOSSARY (Adopted from the Municipal Treasurers Association) The purpose of this glossary is to provide the reader of the City of La Quinta investment policies with a better understanding of financial terms used in municipal investing. AGENCIES: Federal agency securities and/or Government -sponsored enterprises. ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFM: The official annual report for the City of La Quinta. It includes combined statements for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section. ASKED: The price at which securities are offered. BANKERS' ACCEPTANCE (BA): A draft or bill or exchange accepted by a bank or trust company. The accepting institution guarantees payment of the bill, as well as the issuer. BID: The price offered by a buyer of securities. (When you are selling securities, you ask for a bid.) See Offer. BROKER: A broker brings buyers and sellers together for a commission. CERTIFICATE OF DEPOSIT (CDJ: A time deposit with a specific maturity evidenced by a certificate. Large- denomination CD's are typically negotiable. COLLATERAL: Securities, evidence of deposit or other property which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies. COMMERCIAL PAPER: Short-term unsecured promissory notes issued by acorporation to raise working capital. These negotiable instruments are purchased at a discount to par value or at par value with interest bearing. Commercial paper is issued by corporations such as General Motors Acceptance Corporation, IBM, Bank America, etc. CONDUIT FINANCING: A form of Financing in which a government or a government agency lends its name to a bond issue, although it is acting only as a conduit between a specific project and bond holders. The bond holders can look only to the revenues from the project being financed for repayment and not to the government or agency whose name appears on the bond. COUPON: (a) The annual rate of interest that a bond's issuer promises to pay the bondholder on the bond's face value. (b) A certificate attached to a bond evidencing interest due on a payment date. DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. DEBENTURE: A bond secured only by the general credit of the issuer. Page 23 of 27 DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities: delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities. DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount. DISCOUNT SECURITIES: Non -interest -bearing money market instruments that are issued at discount and redeemed at maturity for full face value DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. GOVERNMENT SPONSORED ENTERPRISES (GSEs): Privately held corporations with public purposes created by the U.S. Congress to reduce the cost of capital for certain borrowing sectors of the economy. Securities issues by GSEs carry the implicit backing of the U.S. Government, but they are not direct obligations of the U.S. Government. Typically referred to as 'Agency Bonds' or 'Agencies'. FNMAs or Fannie Mae (Federal National Mortgage Association) - Like GNMA was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder -owned corporation. The corporation's purchases include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages. FNMA's securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest. FHLBs (Federal Home Loan Bank) - Issued by the Federal Home Loan Bank System to help finance the housing industry. The notes and bonds provide liquidity and home mortgage credit to savings and loan associations, mutual savings banks, cooperative banks, insurance companies, and mortgage -lending institutions. They are issued irregularly for various maturities. The minimum denomination is $5,000. The notes are issued with maturities of less than one year and interest is paid at maturity. FFCBs (Federal Farm Credit Bank) — Debt instruments used to finance the short and intermediate term needs of farmers and the national agricultural industry. They are issued monthly with three - and six-month maturities. The FFCB issues larger issues (one to ten year) on a periodic basis. These issues are highly liquid. Page 24 of 27 FHLMCs or Freddie Mac (Federal Home Loan Mortgage Corporation) - a government sponsored entity established in 1970 to provide a secondary market for conventional home mortgages. Mortgages are purchased solely from the Federal Home Loan Bank System member lending institutions whose deposits are insured by agencies of the United States Government. They are issued for various maturities and in minimum denominations of $10,000. Principal and interest is paid monthly. FAMCs or Farmer Mac (Federal Agricultural Mortgage Corporation) - FAMC increases the availability and affordability of credit for the benefit of American agriculture and rural communities. They are the nation's premier secondary market for agricultural credit, providing financial solutions to a broad spectrum of the agricultural community, including agricultural lenders, agribusinesses, and other institutions that can benefit from access to flexible, low-cost financing and risk management tools. FAMC is regulated by the Farm Credit Administration. Other federal agency issues are Small Business Administration notes (SBA's), Government National Mortgage Association notes (GNMA's), and Tennessee Valley Authority notes (TVA's). FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per deposit per entity. FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open- market operations. FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money. FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven -member Board of Governors in Washington, D.C., 12 regional banks and about 3,000 commercial banks that are members of the system. GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae): Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed by the FHA, VA or FMHM mortgages. The term "pass-throughs" is often used to describe Ginnie Maes. LAIF (Local Agency Investment Fund): - A special fund in the State Treasury which local agencies may use to deposit funds for investment. There is no minimum investment period, the minimum transaction is $5,000 and the City follows the state guidance for maximum total balance. The City is restricted to a maximum of ten transactions per month. It offers high liquidity because deposits can be converted to cash in 24 hours and no interest is lost. All interest is distributed to those agencies participating on a proportionate share basis determined by the amounts deposited and the length of time Page 25 of 27 they are deposited. Interest is paid quarterly. The State retains an amount for reasonable costs of making the investments, not to exceed one-half of one percent of the earnings. LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes. LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment MARKET VALUE: The price at which a security is trading and could presumably be purchased or sold. MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions between the parties to repurchase -reverse repurchase agreements that establish each party's rights in the transactions. A master agreement will often specify, among other things, the right of the buyer- lender to liquidate the underlying securities in the event of default by the seller - borrower. MATURITY: The date upon which the principal or stated value of an investment becomes due and payable. MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, bankers' acceptances, etc.) are issued and traded. NRSRO (NATIONALLY RECOGNIZED STATISTICAL RATING ORGANIZATION): A credit rating agency recognized by the Securities and Exchange Commission (SEC). Examples include Fitch Ratings, Inc., Moody's Investor's Services, Inc., and S&P Global Ratings, among others. OFFER: The price asked by a seller of securities. (When you are buying securities, you ask for an offer.) See Asked and Bid. OPEN MARKET OPERATIONS: Purchases and sales of government and certain other securities in the open market by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and credit in the economy. Purchases inject reserves into the bank system and stimulate growth of money and credit; sales have the opposite effect. Open market operations are the Federal Reserve's most important and most flexible monetary policy tool. PORTFOLIO: Collection of all cash and securities under the direction of the City Treasurer, including Bond Proceeds. PRIMARY DEALER: A group of government securities dealers who submit daily reports of market activity and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC) registered securities broker -dealers, banks and a few unregulated firms. Page 26 of 27 QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits. RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond the current income return. REPURCHASE AGREEMENT (RP OR REPO) and REVERSE REPURCHASE AGREEMENTS (RRP or RevReao): A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security "buyer" in effect lends the "seller" money for the period of the agreement, and the terms of the agreement are structured to compensate him for this. Dealers use RP extensively to finance their positions. Exception: When the Fed is said to be doing RP, it is lending money that is increasing bank reserves. SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank's vaults for protection. SECONDARY MARKET: A market made for the purchase and sale of outstanding issues following the initial distribution. SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors in securities transactions by administering securities legislation. SEC RULE 15C3-1: See Uniform Net Capital Rule. SSAE 16: The Statement on Standards for Attestation Engagements No. 16 (SSAE 16) is a set of auditing standards and guidance on using the standards, published by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) for redefining and updating how service companies report on compliance controls. The Service Organizational Control report (SOC-1) contains internal controls over financial reporting and is used by auditors and office controllers. STRUCTURED NOTES: Notes issued by Government Sponsored Enterprises (FHLB, FNMA, SLMA, etc.) and Corporations which have imbedded options (e.g., call features, step-up coupons, floating rate coupons, and derivative -based returns) into their debt structure. Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve. SURPLUS FUNDS: Section 53601 of the California Government Code defines surplus funds as any money not required for immediate necessities of the local agency. The City has defined immediate necessities to be payment due within one week. TREASURY BILLS: A non -interest- bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months or one year. Page 27 of 27 TREASURY BONDS: Long-term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10years. TREASURY NOTES: Medium -term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years. UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as nonmember broker -dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash. UNIFORM PRUDENT INVESTOR ACT: The State of California has adopted this Act. The Act contains the following sections: duty of care, diversification, review of assets, costs, compliance determinations, delegation of investments, terms of prudent investor rule, and application. YIELD: The rate of annual return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond. Page 28 of 27 City of La Quinta STUDY SESSION ITEM NO. 1 FINANCIAL ADVISORY COMMISSION MEETING May 10, 2023 STAFF REPORT AGENDA TITLE- DISCUSS FISCAL YEAR 2023/24 PRELIMINARY PROPOSED BUDGET RECOMMENDATION Discuss fiscal year 2023/24 preliminary proposed budget. EXECUTIVE SUMMARY • This first budget study session focuses on the General Fund and Internal Service Funds. This information will be presented to the City Council on May 16, 2023. • A second City Council budget study session on June 6, 2023 will cover Special Revenue Funds, Capital Funds, and Enterprise Funds of the City. • A second budget study session will be presented to the Financial Advisory Commission (FAC) on June 7, 2023 and will include all funds of the City. • All departments evaluated budget needs based on the City's priorities and operational needs when preparing their 2023/24 budgets. • Final budget adoption is scheduled for June 20, 2023. FISCAL IMPACT The preliminary General Fund budget projects a surplus of $2,038,295 with projected General Fund revenues of $78,478,100 (including Measure G sales tax) and proposed operational and capital expenditures of $72,439,805. Unappropriated Measure G sales tax revenue of $4,000,000 shall remain in reserves. ,AUKuROUND/ANALYSIS The goal of the May 10th study session is to provide an overview of the General Fund and Internal Service Funds and review the use of Measure G sales tax revenues. Each department section contains notes to explain changes from 2021/22 actuals, changes in 2022/23, and projections for 2023/24. The budget format is similar to the prior fiscal year. The budget is a puzzle put together to deliver city services to residents and visitors alike. Community input is greatly appreciated and necessary to ensure an inclusive budget. It is our goal to use citizen input and feedback to develop the annual budget. The Financial Advisory Commission provides oversight of Measure G funds and assists with reviewing the 2023/24 operating and capital improvement budgets. To encourage citizen participation in public meetings, the 2023/24 budget schedule is available online at: https://www.laguintaca.gov/our-city/city-departments/finance/budget/proposed-budget- 2023-24-timeline PUBLIC MEETING DATES FISCAL YEAR 2023/24 BUDGET 2/15/2023 Annual Community Workshop City Council Meeting - Proposed Capital Improvement 4/4/2023 Program CIP Study Session 4/5/2023 Financial Advisory Commission Meeting - Proposed Capital Improvement Program Study Session 5/10/2023 Financial Advisory Commission Meeting - Preliminary General Fund Expense & Revenue Projections City Council Meeting - Budget Study Session #1 - (General 5/16/2023 Fund and Internal Service Funds focus City Council Meeting - Budget Study Session #2 - (All 6/6/2023 Appropriations- General Fund, Internal Service Funds, Enterprise, and Special Revenue Funds 6/6/2023 Housing Authority Board Meeting - Budget Study Session #1 (Housing Funds Only) Financial Advisory Commission Meeting - Final review of 6/7/2023 ro osed Measure G sales tax uses Housing Commission Meeting - Final Review of proposed 6/14/2023 Housing Authority Budget 6/20/2023 City Council Meeting - Operating and CIP Budget Adoption 6/20/2023 Housing Authority - Budget Adoption Attachment 1 provides a narrative of General Fund revenues and expenses, Internal Service Funds, and the Redevelopment Agency loan repayment to the City. Line item details for these revenues and expenses are located in Exhibit A of the Attachment. ALTERNATIVES The Commission may wish to request further information regarding specific items. Per State code the budget must be adopted prior to June 30. Prepared by: Claudia Martinez, Finance Director Attachment: 1. Fiscal Year 2023/24 Proposed Budget Overview ATTACHMENT 2023/24 PROPOSED BUDGET STUDY SESSION #1 ta Qa�&a CALIFORNIA The first budget study session is designed to provide an overview of the General Fund and four Internal Service Funds (ISF's). Special Revenue, Capital, and Enterprise Funds will be presented on June 7, 2023. Exhibit A includes proposed revenue and expenditure details for all General Fund and Internal Service Funds. The FY 2023/24 proposed budget was developed using a moderate and responsible approach to revenue projections and is responsive to community needs and continues to fund and enhance services most important to our residents. The City will continue to focus on infrastructure investments and community priorities, while monitoring the state of the economy in order to shift resources if necessary. The City is committed to upholding financial sustainability by maintaining and improving the City's infrastructure and making investments in the preservation of facilities and amenities. This budget is designed to keep the City of La Quinta thriving and address the needs and expectations of our community while taking the steps necessary to ensure our long-term fiscal health. In formulating their budget proposals, departments were encouraged to evaluate all current expenditures, impacts of the current economy, as well as key operational needs for City departments to improve their functions and move forward efficiently. The proposed General Fund budget has a projected surplus of $2,038,295 as a result of cautious increases to revenue estimates along with expenditure projections that meet departmental needs for daily operations and reopening expenditures. GENERALFUND FY 2023/24 ORIGINAL PROPOSED BUDGET SUMMARY Revenues $ 78,478,100 Less Operating/CIP Expenses (72,439,805) Preliminary Budget Surplus 6,038,295 Less Measure G Reserves (4,000,000) BUDGET SURPLUS $ 2,038,29E The budget provides resources for public safety, daily operations, and capital improvements for the upcoming fiscal year. Projections are anticipated to change before budget adoption. The final proposed budget will be structurally balanced. REVENUES The City's revenue estimates for FY 2023/24 represent a $66,000 decrease over the revised FY 2022/23 projections, revenues by category are summarized below: Taxes 54,946,700 58,946,700 62,630,000 3,683,300 6% License & Permits 2,823,200 3,401,200 (879,900) -26% Intergovernmental 7,853,000 7,878,000 9,178,000 1,300,000 17% Charges for Services 1,081,100 1,341,100 963,200 (377,900) -28% Fines & Assessment 462,000 522,000 465,500 (56,500) -11 % Other/Misc. 1,155,100 6,455,100 2,720,100 3,735,000 -580% Total Revenues 68,321,100 78,544,100 78,478,100 (66,000)1 % The FY 2023/24 projected revenue outlook for the City is slightly more optimistic than anticipated when the FY 2022/23 budget was adopted in June 2022. Responsible financial management and strong sales tax growth have put the City in a positive financial position, as this growth is needed to cover the increasing cost of existing service delivery. Major general revenues, such as property taxes, sales taxes, franchise fees, and transient occupancy taxes are projected by the Finance Department based on prior history, growth and inflation projections, and economic climate. Subject -matter experts such as the City's sales tax consultant, the County Assessor, and regional and local economic forecasts also assist in the projection of revenues. Taxes - The City's top three revenue sources for the General Fund total $54,410,000 (or 69% of the total $78,478,100) and continue to be: • Sales Taxes $28,400,000 • Transient Occupancy Taxes (TOT) $14,965,000 • Property Taxes $11,045,000 Sales tax revenue is highly sensitive to economic conditions, and reflects the factors that drive taxable sales, including levels of unemployment, consumer confidence, per -capita income, and business investment. Based on the current fiscal year budget, sales tax is anticipated to increase by $450,000 and Measure G by $200,000. Property Tax revenues are based on a 1.0% levy on the assessed value of all real property. Under the terms of Proposition 13, approved in California in 1978, annual increases in the assessed value are capped at a maximum of 2% per year unless there is a change in ownership or new construction. Annual increases in assessed value are limited by either the California Consumer Price Index (CPI) or the 2% cap, whichever is less. Increased home values and sales over the last two years have driven assessed valuations higher than the 2% cap. The City of La Quinta imposes a Transient Occupancy Tax (TOT) upon all hotel stays within the City boundaries at a rate of 11 % and short-term vacation rentals (STVR) at 10%. Major economic drivers for TOT revenue include room rates, average occupancy rates, and seasonal and non -seasonal tourism. The projected increase over the current year is based on current trends and an increase in room rates. Licenses & Permits - Development -related permit fees largely account for the decrease of $879,900 in this category when compared to the current FY 2022/23 budget. While the economy continues to expand, we are beginning to see a slowdown in new projects due to construction costs and uncertainty about future economic trends. Intergovernmental - The majority of the revenues in this category are derived from fire service property taxes restricted for fire services, which accounts for an increase of $1.4 million compared to last fiscal year largely due to an increase in Redevelopment Property Tax Trust Fund or RPTTF, and overall assessed valuations of property values. The revenue is recognized as current year collections or use of reserves; we are not anticipating using reserves based on current estimates provided by the County, similar to the prior fiscal year. Charges for Services - Leisure activities, wellness center memberships, and recreational sports fees have been decreased due to current fiscal year activity and anticipated growth. In addition, services related to building and public works plan checks have been decreased due to anticipated residential and commercial development. Fines & Assessments - A overall decrease of $56,500 is anticipated for administrative citations due to increased compliance and enforcement measures with the STVR program and motor vehicle code fines reflective of FY 2022/23 year to date activity. Use of Money & Property/Miscellaneous — The proposed budget for investment interest earnings recognizes the rising interest rate environment generating higher expected yields. At the close of the third quarter of FY 2022/23, the average portfolio rate of return was 1.81 %, as compared to 0.75% the prior year. The decrease in Miscellaneous revenue is reflective of FY 2022/23 year- to-date activity and anticipated zoning change mitigation fees. W:/»LlRi*11 City staff and management have been prudent in their spending to ensure budgets are in line to end the current fiscal year with savings. While there is continued uncertainty ahead, the proposed budget reflects prudent investments in staffing and programs to reflect community needs and support Council's priority initiatives. This ensures the continued support and stability of our workforce, the key to delivering all of our City's programs and services, and ensuring that they are delivered efficiently and effectively. A summary of expenses by department is provided in the chart below, along with an explanation of major variances specific to departments. Overall increases affecting all departments include salary and benefits (annual step increases along with increase in CalPERS rates), annual contract rates, utility rates, and inflationary impacts to goods and services. City Council 351,400 351,400 304,500 (46,900) City Manager Department 1,177, 540 1,177, 540 1,365,817 188,277 Marketing & Community Relations 1,632,128 1,747,128 1,720,532 (26,596) City Attorney 796, 0001 796,000 800,000 W 4,000 City Clerk Department 1,257,526 1,257,526 1,096,733 (160,793) Human Resources 495,698 589,398 557,015 (32,383) Pol ice 18,185, 900 18, 208, 800 18, 417, 900 209,100 Fire 8,851,872 9,294,972 10, 039,120 744,148 Community Resources Admin. 880,480 880,480 804,570 (75,910) Wellness Center Operations 682,102 682,102 829,735 147,633 Recreational Programs & Events 1,088,734 1,384,734 1,564,200 179,466 Code Compliance/Animal Control 1,663,996 1,667,996 1,779,300 ' 111,304 Parks Maintenance 3,042,072 3,091,072 4,056,511 965,439 Public Buildings 16 1,390,052 T 1,430,052 M,565,694 F 135,642 Public Works Administration 794,862 794,862 779,773 (15,089) Public Works Dev. Services 512,960 512,960 529,394 16,434 Streets Department- Traffic 754,768 754,768 857,050 102,282 Engineering Services dL 1,020,756 1,246,156 984,700 (261,456) Design & Development Admin. 756,824 756,824 784,805 27,981 Planning 744,830 744,830 697,830 (47,000) Building 1,291,362 1,441,362 1,339,516 (101,846) The Hub F 1,236,482 1,236,482 1,083,890 (152,592) Finance 1,595,830 1,595,830 1,686, 720 90,890 Centralized Services 14.447.100 62.116.186 18.794.500 (43.321.686) Police and Fire: Police and fire contract expenses are incorporated using estimates from the County of Riverside, final numbers will be reflective of rates once contracts are approved. These combined budgets are a total of $28,457,020 or 39% of the proposed General Fund budget. Recreational Programs and Events: Increase in contract services for operations of the Fritz Burns pool due to staffing costs along with additional programs and events for a full year of operations following the pandemic. In addition, Council recently approved implementing six months of five-day operations and six -months of seven-day operations at the X Park, which will allow for continuance of park operations and increased participation, planning of new programs, and enhanced events. Parks Maintenance: Increase is due to the citywide landscape maintenance contract and utilities, ongoing maintenance costs for parks, and citywide tree removal to identify and remove potential hazards and ensure safety of residents. Engineering Services: Decrease is due to one-time budgeted expenses in professional services for FY 2022/23 and no anticipated reimbursements with the Coachella Valley Association of Governments (CVAG) for the Avenue 48 Arts and Music Line Project design. Centralized Services_- This department budget captures citywide expenses. Annually this division's budget fluctuates most because it captures large one-time expenses such as pension and OPEB (Other Post -Employment Benefits) trust contributions, building improvements, land acquisition, and capital improvement carryovers for multi -year projects. The FY 2023/24 annual pension liability contribution of $930,000, which is a year -over -year decrease of $311,600 covers the Classic Tier, as Tier 2 and PEPRA have been paid in full. In FY 2023/24, the City approved an additional discretionary payment of $10.2 million to pay down the current balance of the City's unfunded pension obligations. This action places the City in a secure financial position as we navigate through the changing economic climate. To continue the City's efforts of staff development and succession planning, managing PERS increases, responding to labor market adjustments, and to address staffing needs, an increase of $600,000 is recommended to execute these principles. INTERNAL SERVICE FUNDS (ISF) ISF are used to account for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in these funds and charged to user departments based on personnel and large equipment assigned to each. The following is a summary of expenses by ISF: INTERNAL SERVICE FUNDS SUMMARY Current Proposed Fund FY 22/23 FY 23/24 Variance Equipment Replacement 2,214,714 1,448,750 (765,964) Information Technology 2,358,054 2,931,062 573,008 Park Equipment 1,618,000 2,242,200 624,200 Insurance Fund 984,100 1,118,000 133,900 Equipment Replacement Fund — The decrease in this fund is to a reduction vehicle lease costs due to the City's vehicle purchase program coupled with two anticipated vehicle purchases for this fiscal year compared to ten vehicles from the prior year. Information Technology Fund — An increase in software implementation is to account for a Public Works asset management software that will assist with managing preventative maintenance to extend the useful life of fleet, infrastructure, and facilities along with maximizing inventory efficiency. In addition, a request to replace machinery and equipment for upgrades to aging inventory. Park Equipment Fund — The increase of $624,200 will assist the City with prioritizing the community needs of upgrading citywide parks. Improvements include shade canopy replacements, benches, drinking fountains, and upgraded playground and fitness equipment. Insurance Fund — An overall increase of $133,900 is due to the estimated insurance premiums provided by California Joint Powers Authority (CJPIA), final projections will be provided at budget adoption. MEASURE G SALES TAX Measure G sales tax revenue is anticipated to be $15,700,000 and is allocated as presented below in the proposed budget. The Financial Advisory Commission will be reviewing the proposed uses of Measure G revenues at the June 7t" meeting. M- MEASURE G SALES TAX SUMMARY Measure G Sales Tax Revenue $ 15,700,000 Public Safety (5,100,000) Capital Improvements (6,600,000) Available for Appropriation $ 4,000,000 REDEVELOPMENT LOAN REPAYMENT The City's Last and Final Recognized Obligation Payment Schedule (ROPS) for the Successor Agency (former Redevelopment Agency) includes an annual loan repayment. For 2023/24 the total loan repayment is $3,437,076 which is allocated 80% to the General Fund ($2,749,661) and 20% ($687,415) to the Housing Authority Fund. These revenues will be recognized in unassigned reserves in each fund and are not allocated to current expenses. The final loan repayment is scheduled for FY 2029/30. Remaining outstanding loan repayments after 2023/24 total $21,679,735. PUBLIC PARTICIPATION The budget is a puzzle put together to deliver city services to residents and visitors alike. Community input is greatly appreciated and necessary to ensure an inclusive budget. It is our goal to use citizen input and feedback to develop the annual budget. The Financial Advisory Commission provides oversight of Measure G funds and assists with reviewing the 2023/24 operating and capital improvement budgets. To encourage citizen participation in public meetings the 2023/24 budget schedule is available on the City's website and is noted below: https://www.laguintaca.gov/our-city/city-departments/finance/budget/proposed-budget-2022- 23-timeline PUBLIC MEETING DATES FISCAL YEAR 2023/24 BUDGET 2/15/2023 Annual Community Workshop 4/4/2023 City Council Meeting - Proposed Capital Improvement Program CIP Study Session 4/5/2023 Financial Advisory Commission Meeting - Proposed Capital Improvement Program Study Session 5/10/2023 Financial Advisory Commission Meeting - Preliminary General Fund Expense & Revenue Projections 5/16/2023 City Council Meeting - Budget Study Session #1 - (General Fund and Internal Service Funds focus City Council Meeting - Budget Study Session #2 - (All 6/6/2023 Appropriations- General Fund, Internal Service Funds, Enterprise, and Special Revenue Funds 6/6/2023 Housing Authority Board Meeting - Budget Study Session #1 Housin Funds Only) 6/7/2023 Financial Advisory Commission Meeting - Final review of ro osed Measure G sales tax uses 6/14/2023 Housing Commission Meeting - Final Review of proposed Housing Authority Budget 6/20/2023 City Council Meeting - Operating and CIP Budget Adoption 6/20/2023 Housing Authority - Budget Adoption MEASURE G REVENUE AND USES SUMMARY MEASURE G REVENUES AND USES SUM Fiscal Year (FY) 2016/17 Actual $ 1,462,650 2017/18 Actual 9,967,657 2018/19 Actual 10,958,118 2019/20 Actual 10,310,526 2020/21 Actual 12,594,389 2021/22 Actual 15,615,802 2022/23 Budget (Current) 15,500,000 2023/24 Budget (Proposed) 15,700,000 TOTAL $ 92,109,142 MEASURE G USES Year Reserve Earned Allocation Year Operational Capital Reserves Total b Year 2016/17 Eisenhower Dr. Retention Basin 201704MG 750,000 2016/17 X-Park Funding 151609MG 712,650 - 1,462,650 2017/18 Public Safety Fund 300,000 North La Quinta Landscape Improvements 201603MG 1,802,576 Citywide Drainage Enhancements 151612MG 2,407,373 La Quinta Village Road Diet Project 151603MG 1,972,158 2018/19 X-Park Funding 151609MG 147,350 2019/20 Alongi Building Improvements 201806 800,000 2019/20 SilverRock Event Site 201608MG 321,900 2020/21 SilverRock Event Site 201608MG 244,700 2020/21 Alongi Building at SilverRock Event Site 201806 160,000 2020/21 SilverRock Event Site 201608MG 290,000 2020/21 SilverRock Event Site Retention Basin 202007MG 10,000 2020/21 SilverRock Event Site Retention Basin 202007MG 427,250 Measure G Reserves 17/18 1,084,350 9,967,657 2018/19 Public Safety Fund 850,000 Public Safety Contract Services 2,100,000 Citywide Drainage Enhancements 151612MG 194,730 North La Quinta Landscape Improvements 201603MG 2,129,613 SilverRock Event Site 201608MG 1,300,000 Measure G Reserves 18/19 4,383,775 10,958,118 2019/20 Public Safety Contract Services 2,750,000 Corporate Yard Administration/Crew Quarters 2018056MG 411,013 Highway 111 Corridor Improvements 201905MG 1,000,000 North La Quinta Landscape Improvements 201603MG 3,703,369 Village Art Plaza Promenade 201901MG 310,000 Measure G Reserves 19/20 2,136,144 10,310,526 2020/21 Public Safety Contract Services 4,545,000 X-Park Landscaping 151609MG 275,000 Highway 111 Corridor Improvements 201905MG 250,000 Measure G Reserves 2020/21 7,524,389 12,594,389 2021/22 Public Safety Contract Services 5,163,000 Landscape Renovation Improvements 201603MG 1,408,356 Highway 111 Corridor Improvements 201905MG 1,000,000 Fritz Burns Park Improvements 350,000 Allocate Bridge Funding 111205 7,468,061 Measure G Reserves 2021/22 226,385 15,615,802 2022/23 Public Safety Contract Services 5,100,000 Landscape Renovation Improvements 201603MG 500,000 La Quinta Skate Park Conversion 201903MG 500,000 Sports Complex Lighting 202204MG 250,000 Village Underground Utilities Feasibility 202206MG 100,000 ADATransition Plan Update 202209MG 150,000 Village Parking Lot 202211 MG 500,000 Phase II Public Safety Camera System 202213MG 1,797,000 Smart Infrastructure Feasibility 202213MG 250,000 Highway 111 Corridor Improvements 201905MG 1,000,000 Sports Complex Lighting Additional Funding Approved 1/17/2023 2022-04 50,000 Measure G Reserves 2022/23 5,303,000 15,500,000 2023/24 Public Safety Contract Services 5,100,000 Highway 111 Corridor Improvements 201905MG 1,000,000 Avenue 48 Art and Music Line 202008MG 2,400,000 Fritz Burns Park Improvements 202102MG 1,500,000 Highway 111 Event Site 202304MG 500,000 Washington St. Connector to Art & Music Line 202309MG 1,200,000 Measure G Reserves 2023/24 4,000,000 15,700,000 TOTAL $ 20,808,000 $ 41,543,099 $ 24,658,043 $ 92,109,142 24 % 48 % 28 yy I J� l' •4I 2 j AkZ Proposed Budget ,Ccv QaLita z ■ n� IL M THIS PAGE INTENTIONALLY LEFT BLANK CITY OF LA QUINTA FY 2023/24 PROPOSED BUDGET The annual budget process coordinates the allocation of city revenues for essential services such as police and fire, community programs and events, and capital improvement projects. The City invites you to participate and/or track public meetings regarding the fiscal year 2023/24 budget. Proposed public meeting dates are summarized below and as meetings occur budget information presented will be available online on a dedicated City webpage within the Finance Department at: https://www.laquintaca.gov/our-city/city-departments/finance/budget/proposed-budget- 2023-24-timeline Questions regarding the fiscal year 2023/24 budget may be directed to finance@laquintaca.gov or by calling 760-777-7055. PUBLIC MEETING DATES FISCAL YEAR 2023/24 BUDGET 2/15/2023 Annual Community Workshop 4/4/2023 City Council Meeting - Proposed Capital Improvement Program CIP Study Session 4/5/2023 Financial Advisory Commission Meeting - Proposed Capital Improvement Program Study Session 5/10/2023 Financial Advisory Commission Meeting - Preliminary General Fund Ex ense & Revenue Projections 5/16/2023 City Council Meeting - Budget Study Session #1 - (General Fund and Internal Service Funds focus City Council Meeting - Budget Study Session #2 - (All 6/6/2023 Appropriations- General Fund, Internal Service Funds, Enterprise, and Special Revenue Funds) 6/6/2023 Housing Authority Board Meeting - Budget Study Session #1 (Housing Funds Only) 6/7/2023 Financial Advisory Commission Meeting - Final review of proposed Measure G sales tax uses 6/14/2023 Housing Commission Meeting - Final Review of proposed Housing Authority Budget 6/20/2023 City Council Meeting - Operating and CIP Budget Adoption 6/20/2023 Housing Authority - Budget Adoption CITY OF LA QUINTA FY 2023/24 PROPOSED BUDGET ESTIMATED CURRENT RESOURCES: REVENUES: TAXES LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES & ASSESSMENTS OTHER/MISCELLANEOUS ESTIMATED CURRENT REQUIREMENTS: EXPENDITURES: CITY COUNCIL CITY MANAGER CITY MANAGER MARKETING/COMMUNITY RELATIONS CITY ATTORNEY CITY CLERK COMMUNITY RESOURCES (CR) HUMAN RESOURCES POLICE FIRE CR ADMINISTRATION WELLNESS CENTER OPERATIONS RECREATION PROGRAMS/SPECIAL EVENTS CODE COMPLIANCE/ANIMAL CONTROL PUBLIC WORKS PARKS MAINTENANCE PUBLIC BUILDINGS PUBLIC WORKS ADMINISTRATION DEVELOPMENT SERVICES STREETS- TRAFFIC ENGINEERING SERVICES DESIGN & DEVELOPMENT D&D ADMINISTRATION PLANNING BUILDING THE HUB FISCAL SERVICES FINANCE CENTRAL SERVICES (Includes CIP) PRELIMINARY BUDGET SURPLUS LESS MEASURE G SALES TAX RESERVES 1,365,817 1,720,532 557,015 18,417,900 10,039,120 804,570 829,735 1,564,200 1,779,300 4,056,511 1,565,694 779,773 529,394 857,050 984,700 784,805 697,830 1,339,516 1,083,890 1,686,720 18,794,500 $ 62,630,000 2,521,300 9,178,000 963,200 465,500 2,720,100 $ 304,500 3,086,349 800,000 1,096,733 33,991, 840 8,773,122 3,906,041 20,481,220 $ 6,038,295 (4,000,000 ra CITY OF LA QUINTA GENERAL FUND REVENUE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Current 22/23 in Budget 310 - Tax Revenues 101-0000-40310 Property Tax Revenue 2,741,127 2,890,000 3,015,000 1,747,287 3,200,000 185,000 6% 101-0000-40311 No -Low City Property Ta> 4,805,049 4,845,000 4,945,000 3,028,555 4,985,000 40,000 1% 101-0000-40315 RPTTF Pass Through 2,128,498 2,180,000 2,705,000 1,408,874 2,860,000 155,000 6% 101-0000-41320 State Sales Tax 12,589,104 11,000,000 12,250,000 7,287,764 12,700,000 450,000 4% 101-0000-41326 Measure G Sales Tax 15,615,802 13,500,000 15,500,000 9,162,848 15,700,000 200,000 1% 101-0000-41327 Document Transfer Tax 1,352,585 650,000 650,000 488,856 650,000 0 0% 101-0000-41400 TOT - Hotels 9,448,099 7,300,000 7,300,000 5,433,371 8,700,000 1,400,000 19% 101-0000-41401 TOT - Short Term Vac. Ri 7,144,654 5,000,000 5,000,000 3,857,790 5,800,000 800,000 16% 101-0000-41402 TOT - Bed and Breakfast 104,426 100,000 100,000 53,364 90,000 (10,000) -10% 101-0000-41416 TOT - Resort Fees 358,422 375,000 375,000 239,367 375,000 0 0% 101-0000-41505 Franchise Taxes - Burrtec 966,467 1,000,000 1,000,000 682,581 1,050,000 50,000 5% 101-0000-41508 Southern California Gas F 206,498 160,000 160,000 0 200,000 40,000 25% 101-0000-41509 Cable Television Franchis 676,143 660,000 660,000 334,243 675,000 15,000 2% 101-0000-41510 Communications Franchi< 210,081 275,000 275,000 100,327 200,000 (75,000) -27% 101-0000-41800 Property Tax in Lieu of VI 4,663,327 5,011,700 5,011,700 2,574,688 5,445,000 433,300 9% 310 - Tax Revenues Totals: 63,010,284 54,946,700 58,946,700 36,399,915 62,630,000 3,683,300 6% 320 - Licenses & Permits 101-0000-41411 STVR Inspection Fee 1,300 2,000 2,000 1,950 2,000 0 0% 101-0000-41415 STVR Registration Fee 1,022,050 900,000 900,000 800,250 940,000 40,000 4% 101-0000-41600 Business Licenses 378,882 340,000 340,000 347,043 350,000 10,000 3% 101-0000-41602 STVR Business Licenses 57,824 40,000 40,000 43,882 60,000 20,000 50% 101-0000-41610 Film Permits 1,428 2,000 2,000 884 1,500 (500) -25% 101-0000-42400 Building Permits 1,185,352 600,000 800,000 575,774 315,000 (485,000) -61% 101-0000-42401 Plumbing Permits 201,028 90,000 140,000 93,826 72,000 (68,000) -49% 101-0000-42402 Mechanical Permits 198,643 100,000 140,000 96,396 81,000 (59,000) -42% 101-0000-42403 Electrical Permits 159,331 80,000 130,000 96,925 61,000 (69,000) -53% 101-0000-42404 Miscellaneous Permits 312,182 200,000 300,000 261,436 170,000 (130,000) -43% 101-0000-42405 Garage Sale Permits 5,670 6,000 6,000 3,540 5,000 (1,000) -17% 101-0000-42408 Grading Permits 66,928 15,000 30,000 31,536 20,000 (10,000) -33% 101-0000-42420 Fire Plan Review Fee 99,228 65,000 65,000 53,856 65,000 0 0% 101-0000-42421 Fire Inspection Fee 119,607 60,000 110,000 112,647 100,000 (10,000) -9% 101-0000-42430 Transportation Permits 1,151 2,000 2,000 562 2,000 0 0% 101-0000-42431 Conditional Use Permits 29,573 15,000 75,000 63,591 21,000 (54,000) -72% 101-0000-42433 Minor Use Permit 13,564 8,700 8,700 2,668 3,000 (5,700) -66% 101-0000-42434 Sign Permit 26,161 16,500 29,500 23,868 17,000 (12,500) -42% 101-0000-42435 Site Development Permit 72,028 50,000 50,000 66,619 55,000 5,000 10% 101-0000-42436 Final Landscaping Plans 24,901 12,000 12,000 10,732 10,000 (2,000) -17% 101-0000-42437 Development Agreement 3,446 1,000 1,000 0 6,800 5,800 580% 101-0000-42439 Temporary Use Permit 36,588 10,000 10,000 1,242 3,000 (7,000) -70% 101-0000-43632 Public Works Permits 493,861 200,000 200,000 137,068 150,000 (50,000) -25% 101-0000-43638 NPDES Inspections 10,697 8,000 8,000 9,655 11,000 3,000 38% 2,521,300 (879,900) -26% 320 - Licenses & Permits Totals: 4,521,424 2,823,200 3,401,200 2,835,948 330 - Intergovernmental 101-0000-42500 Fire Service Credit 7,587,538 7,600,000 7,600,000 599,680 9,000,000 1,400,000 18% 101-0000-42501 Fire Service Reserves 561,645 0 0 0 0 0 0% CITY OF LA QUINTA GENERAL FUND REVENUE DETAILS FY 2023/24 PROPOSED BUDGET 101-0000-43100 FEMA 101-0000-43633 CSA 152 Assessments 101-0000-43650 Contributions from Other 330 - Intergovernmental Totals: 340 - Charges for Services 101-0000-42200 Leisure Enrichment 101-0000-42210 Youth Sports 101-0000-42211 Adult Sports 101-0000-42212 Facility Rentals 101-0000-42213 Special Events 101-0000-42214 Wellness Center Leisure 1 101-0000-42216 Wellness Center Special 1 101-0000-42218 Wellness Center Member: 101-0000-42300 Cash Over/Short 101-0000-42303 NSF Charges 101-0000-42412 Minor Adjustment, Plan C 101-0000-42415 Tentative Tract Map 101-0000-42416 Digitization/Records Man, 101-0000-42417 Modification by Applicant 101-0000-42440 Appeals - Permits, Licens 101-0000-42441 Planning Compliance Rev 101-0000-42443 Zone Change 101-0000-42445 Environmental Assessme 101-0000-42446 General Plan Amendment 101-0000-42447 Home Occupations 101-0000-42448 Tentative Parcel Map 101-0000-42451 Specific Plan 101-0000-42460 Pre -Application Review 101-0000-42600 Building Plan Check Fees 101-0000-42610 SMIP Fees 101-0000-42615 CBSC Administrative Fee: 101-0000-42810 Public Works Dev. Plan C 101-0000-43631 CVMSHCP Admin Fee 101-0000-43635 VGPS TBID Admin Fee 340 - Charges for Services Totals: 350 - Fines, Forfeitures & Abatements 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Current 22 23 in Bud et 24,516 0 0 0 0 0 0% 460,052 250,000 275,000 275,816 175,000 (100,000) -36% 3,000 3,000 3,000 0 3,000 0 0% 8,636,751 7,853,000 7,878,000 875,495 9,178,000 1,300,000 17% 11,658 35,000 35,000 10,271 11,000 (24,000) -69% 41,045 40,000 40,000 28,925 40,000 0 0% 5,755 1,000 1,000 4,877 5,000 4,000 400% 7,301 35,000 35,000 7,459 10,000 (25,000) -71% 0 10,000 10,000 0 5,000 (5,000) -50% 12,652 20,000 20,000 12,986 10,000 (10,000) -50% (105) 1,000 1,000 0 1,000 0 0% 52,260 75,000 75,000 59,308 50,000 (25,000) -33% 1,363 0 0 0 0 0 0% 25 400 400 25 100 (300) -75% 28,324 3,000 3,000 20,732 20,000 17,000 567% 25,414 25,000 25,000 23,618 20,000 (5,000) -20% 53,188 30,000 30,000 39,764 30,000 0 0% 5,712 2,500 2,500 1,975 2,500 0 0% 1,725 3,000 3,000 500 1,500 (1,500) -50% 0 0 0 0 500 500 0% 21,772 10,000 10,000 1,416 10,500 500 5% 5,635 5,000 5,000 11,729 7,000 2,000 40% 10,465 10,000 10,000 11,379 11,000 1,000 10% 10,039 11,000 11,000 5,132 7,000 (4,000) -36% 5,224 10,000 10,000 8,753 10,000 0 0% 4,946 10,000 10,000 0 12,000 2,000 20% 11,798 5,000 5,000 4,668 8,000 3,000 60% 929,874 526,000 726,000 596,986 500,000 (226,000) -31% 554 600 600 234 500 (100) -17% 410 600 600 0 600 0 0% 334,644 180,000 240,000 170,360 160,000 (80,000) -33% 8,603 2,000 2,000 3,020 2,500 500 25% 35,057 30,000 30,000 9,931 27,500 (2,500) -8% 1,625,339 1,081,100 1,341,100 1,034,048 963,200 (377,900) -28% 101-0000-42700 Administrative Citations 400,708 180,000 240,000 199,705 240,000 0 0% 101-0000-42701 Lot Abatement 188 5,000 5,000 931 5,000 0 0% 101-0000-42702 Vehicle Abatement 47,293 35,000 35,000 30,568 35,000 0 0% 101-0000-42703 Vehicle Impound Fee 50,870 65,000 65,000 47,676 65,000 0 0% 101-0000-42705 Motor Vehicle Code Fines 62,927 100,000 100,000 41,518 60,000 (40,000) -40% 101-0000-42706 Parking Violations 29,183 40,000 40,000 15,269 35,000 (5,000) -13% 101-0000-42707 Misc Fines 9,413 8,000 8,000 721 1,500 (6,500) -81% 101-0000-42708 Graffiti Removal 8,675 9,000 9,000 0 9,000 0 0% 101-0000-42709 False Alarm Fees - Police 32,295 15,000 15,000 20,529 10,000 (5,000) -33% 4 CITY OF LA QUINTA GENERAL FUND REVENUE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* ProDosed Current 22 23 in Budget 101-0000-42710 False Alarm Fees - Fire 16,038 5,000 5,000 12,679 5,000 0 0% - Fines, Forfeitures & Abatements Totals: 657,589 462,000 522,000 369,596 465,500 (56,500) -11% 360 - Use of Money & Property 101-0000-41900 Allocated Interest 931,973 400,000 400,000 (86,142) 1,700,000 1,300,000 325% 101-0000-41910 GASB 31 Interest (3,964,823) 0 0 0 0 0 0% 101-0000-41930 Interest Revenue 47,795 0 0 0 0 0 0% 101-0000-42120 Lease Revenue 153,367 155,000 155,000 111,973 160,000 5,000 3% 360 - Use of Money & Property Totals: (2,831,688) 555,000 555,000 25,831 1,860,000 1,305,000 235% 370 - Miscellaneous 101-0000-41410 Zoning Change Mitigatior 287,773 400,000 700,000 967,371 550,000 (150,000) -21% 101-0000-41504 AMR Compliance 21,632 20,000 20,000 0 20,000 0 0% 101-0000-41507 Burrtec Admin Cost Reim 181,278 120,000 120,000 66,614 110,000 (10,000) -8% 101-0000-42000 Insurance Recoveries 3,448 5,000 5,000 27,865 5,000 0 0% 101-0000-42140 Sales of Publications & M 30 100 100 640 100 0 0% 101-0000-42301 Miscellaneous Revenue 3,557 5,000 5,000 76,761 60,000 55,000 1,100% 101-0000-42305 Miscellaneous Reimburse 62,243 50,000 50,000 72,039 75,000 25,000 50% 101-0000-43505 Credit Card Fee Revenue 0 0 0 39,252 40,000 40,000 0% 101-0000-45000 Sale of Other Assets 1,486 0 0 24,813 0 0 0% 101-0000-48500 Extraordinary Gain 487,613 0 0 0 0 0 0% 370 - Miscellaneous Totals: 1,049,059 600,100 900,100 1,275,355 860,100 (40,000) -40/o 380 - Transfers In 101-0000-49500 Transfers In 0 0 5,000,000 5,000,000 I 0 (5,000,000) -100% 380 - Transfers In Totals: 0 0 5,000,000 5,000,000 0 (5,000,000) -1000/0 76,668,758 68,321,100 78.544,100 47,816,188 I 78.478,100 (66,000) 00/0 CITY OF LA QUINTA GENERAL FUND BUDGET NOTES FY 2023/24 PROPOSED BUDGET Fund: 101 - GENERAL FUND 101-0000-40310 Property Tax Revenue 3,200,000.00 Property tax estimates are provided by HdL consulting services. Actual valuation changes due to the annual 2% Proposition 13 increase, as well as transfers of ownership are included, but completed new construction is not (unless the property was completed and sold in 2022). The City participates in the Teeter program, therefore no delinquencies are assumed. 101-0000-41320 State Sales Tax 12,700,000.00 Bradley Burns (local share of state sales tax) is 1% of the current sales tax rate (8.75%). HdL consulting services budget estimates are factored into projections along with reviews of industry and economic reports and local trends. 101-0000-41326 Measure G Sales Tax 15,700,000.00 Transaction and use sales tax is 1% of the current sales tax rate (8.75%) and is also known as Measure G. Online transactions, as well as big -ticket consumer goods delivered to local addresses drive this number. 101-0000-41400 TOT - Hotels 8,700,000.00 Transient occupancy tax for hotels is 11%. Leisure and hospitality make up 25% of the employment sector in the Coachella Valley and is anticipated to remain strong in the upcoming year due to increased events valleywide. 101-0000-41401 TOT - Short Term Vac. Rentals 5,800,000.00 Transient occupancy tax for short-term vacation rentals (STVR) is 10%. Consumer demand for STVRs continues to be strong. 101-0000-41402 TOT - Bed and Breakfast 90,000.00 Transient occupancy tax for bed and breakfast is 10%. CITY OF LA QUINTA GENERAL FUND BUDGET NOTES FY 2023/24 PROPOSED BUDGET 101-0000-41410 Zoning Change Mitigation Fees 550,000.00 Fees are charged based on development agreements, whereby former commercial property was converted to housing developments and mitigation fees cover lost revenue from the change in development type. 101-0000-41415 STVR Registration Fee 940,000.00 Short-term vacation rental registration fees are updated annually with the City's Master Fee Schedule update. 101-0000-41416 TOT - Resort Fees 375,000.00 TOT levied on resort fees which are charged by some hotels. The City provides an annual incentive rebate program for hotels collecting TOT on resort fees. Rebate programs are budgeted in Centralized Services. 101-0000-41505 Franchise Taxes - Burrtec 1,050,000.00 Burrtec Franchise Fee is based on an agreement with the City and is adjusted annually on January 1st per a consumer price index. 101-0000-41507 Burrtec Admin Cost Reimburse 110,000.00 Base amount of $108,000 adjusted annually on January 1 by the change in the Consumer Price Index (CPI) and ending on 6/30/2037. 101-0000-41800 Property Tax in Lieu of VLF 5,445,000.00 Property tax in lieu of vehicle license fee (VLF) is derived from the 2004 property tax swap whereby cities receive property tax allocation in lieu of VLF's. The VLF allocation can change annually based on the percent increase in property valuations. CITY OF LA QUINTA GENERAL FUND BUDGET NOTES FY 2023/24 PROPOSED BUDGET 101-0000-41900 Allocated Interest 1,700,000.00 Interest rates are anticipated to continue to increase throughout FY 2023/24 as the Federal Reserve is forecasted to raise rates in an attempt to curb inflation. Maturing securities will be reinvested at potentially higher rates and the Local Aaencv Investment Fund (LAIF) vield will rise as well. 101-0000-42200 Leisure Enrichment 11,000.00 Various leisure enrichment activity revenues were reduced to pre -pandemic amounts, the City is working on building addtional programming. 101-0000-42218 Wellness Center Memberships 50,000.00 The Wellness Center is working on building back memberships and expanding services to seven-day operations. Membership fees are limited to new members. 101-0000-42420 Fire Plan Review Fee 65,000.00 Fire Plan Reviews are conducted in-house by Riverside County Fire Inspectors. 101-0000-42421 Fire Inspection Fee 100,000.00 Fire Inspections are conducted in-house by Riverside County Fire Inspectors. 101-0000-42440 Appeals - Permits, Licenses, Pr 1,500.00 Appeals for permits, licenses, and violations are captured in this revenue line item. 101-0000-42500 Fire Service Credit 9,000,000.00 Property tax revenue restricted for fire services. 101-0000-42709 False Alarm Fees - Police 10,000.00 False alarm fees are expected to decrease due to City'F8efforts on education and notifications regarding fire alarms. CITY OF LA QUINTA GENERAL FUND BUDGET NOTES FY 2023/24 PROPOSED BUDGET 101-0000-43633 CSA 152 Assessments 175,000.00 Annual revenue generated through property tax collection and held by the County until reimbursements for qualified expenditures are submitted by the City. 101-0000-43650 Contributions from Other Agen 3,000.00 The approved Last and Final Recognized Obligation Payment Schedule (ROPS) includes an annual administrative fee reimbursement for the City to perform the wind down activities associated with the former Redevelopment Agency. THIS PAGE INTENTIONALLY LEFT BLANK CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1001 - City Council 50 - Salaries and Benefits 101-1001-50108 Salaries - Council Membe 144,388 144,000 144,000 116,802 144,000 0 0% 101-1001-50150 Other Compensation 2,407 2,400 2,400 1,927 2,400 0 0% 101-1001-50200 PERS-City Portion 9,506 9,600 9,600 7,693 10,800 1,200 13% 101-1001-50221 Medical Insurance 56,887 123,800 123,800 54,747 95,700 (28,100) -27% 101-1001-50222 Vision Insurance 552 0 0 464 0 0 0% 101-1001-50223 Dental Insurance 3,016 0 0 1,977 0 0 0% 101-1001-50224 Life Insurance 369 0 0 261 0 0 0% 101-1001-50230 Workers Comp Insurance 10,500 10,500 10,500 5,250 10,500 0 0% 101-1001-50240 Social Security -Medicare 2,093 5,600 5,600 1,693 5,600 0 0% 101-1001-50241 Social Security -FICA 3,432 0 0 2,774 0 0 0% 50 - Salaries and Benefits Totals: 233,149 295,900 295,900 193,587 269,000 (26,900) -100/0 62 - Maintenance & Operations 101-1001-60137 Community Special Eveni 9,181 40,000 40,000 42,373 20,000 (20,000) -200% 101-1001-60320 Travel & Training 8,407 15,000 15,000 17,695 15,000 0 0% 101-1001-60420 Operating Supplies 415 500 500 213 500 0 0% 62 - Maintenance & Operations Totals: 18,004 55,500 55,500 60,281 35,500 (20,000) -78% 1001 - City Council Totals: 251,153 351,400 351,400 253,868 304,500 (46,900) -16% ill CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 1001 - City Council 101-1001-60137 Community Special Events Annual City open house State of the City 101-1001-60320 Travel & Training 20,000.00 15,000.00 League of CA Cities- Annual conference and legislative action days HE CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1002 - City Manager 50 - Salaries and Benefits 101-1002-50101 Permanent Full Time 392,288 404,940 404,940 459,018 532,397 127,457 34% 101-1002-50105 Salaries - Overtime 43 0 0 0 0 0 0% 101-1002-50150 Other Compensation 867 900 900 867 900 0 0% 101-1002-50200 PERS-City Portion 29,015 33,900 33,900 31,933 45,400 11,500 36% 101-1002-50215 Other Fringe Benefits 8,000 10,000 10,000 11,420 35,720 25,720 257% 101-1002-50221 Medical Insurance 51,411 74,300 74,300 65,873 95,700 21,400 34% 101-1002-50222 Vision Insurance 527 0 0 616 0 0 0% 101-1002-50223 Dental Insurance 3,197 0 0 3,843 0 0 0% 101-1002-50224 Life Insurance 177 0 0 226 0 0 0% 101-1002-50225 Long Term Disability 1,954 2,400 2,400 2,480 3,300 900 50% 101-1002-50230 Workers Comp Insurance 7,100 7,100 7,100 3,550 7,100 0 0% 101-1002-50240 Social Security -Medicare 5,805 5,800 5,800 6,772 7,600 1,800 33% 50 - Salaries and Benefits Totals: 500,384 539,340 539,340 586,596 728,117 188,777 38% 60 - Contract Services 101-1002-60101 Contract Services - Admi 101-1002-60103 Professional Services 60 - Contract Services Totals: 62 - Maintenance & Operations 101-1002-60320 Travel & Training 101-1002-60351 Membership Dues 101-1002-60352 Subscriptions & Publicati< 101-1002-60400 Office Supplies 101-1002-60420 Operating Supplies 62 - Maintenance & Operations Totals: 45,885 100,000 100,000 50,136 43,435 45,000 45,000 38,406 100,000 0 0% 45,000 0 0% 89,320 145,000 145,000 88,542 145,000 0 00/0 4,358 6,000 6,000 5,181 6,000 0 0% 88,535 105,000 105,000 101,453 105,000 0 0% 825 2,000 2,000 850 2,000 0 0% 1,377 1,000 1,000 1,174 1,500 500 50% 879 1,000 1,000 808 0 (1,000) -100% 95,974 115,000 115,000 109,466 114,500 (500) 00/0 64 - Other Expenses 101-1002-60510 Contingency for Operatio 46,000 300,000 300,000 35,868 I 300,000 0 0% 64 - Other Expenses Totals: 46,000 300,000 300,000 35,868 300,000 0 00/0 69 - Internal Service Charges 101-1002-98110 Information Tech Charge 64,900 78,200 78,200 39,100 I 78,200 0 0% 69 - Internal Service Charges Totals: 64,900 78,200 78,200 39,100 78,200 0 00/0 1002 - City Manager Totals: 796,578 1,177,540 1,177,540 859,573 1,365,817 188,277 17% 12 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 1002 - City Manager 101-1002-50101 Permanent Full Time 101-1002-60101 101-1002-60103 101-1002-60320 101-1002-60351 101-1002-60352 532,397.00 80% - City Manager (20% Housing Fund) 60% - Director- Business Unit & Housing Development (40%Housing Fund) 100% - Management Specialist (2) 40% - Management Specialist (60% Housing Fund) 20% - Management Assistant (80% Housing Fund) Contract Services - Administra 100,000.00 Legislative lobbying services Economic development services Professional Services 45,000.00 Title and appraisal services and property surveys Waste management for special events Travel & Training 6,000.00 League of California Cities (LCC) Regional meetings & miscellaneous training such as: Coachella Valley Association of Governments (CVAG), California Cities/Counties Mgmt Foundation (CCMF), and Southern CA Association of Governments (SCAG1 Membership Dues 105,000.00 International City/County Mgmt Association (ICMA) League of CA Cities (LCC) - Riverside California Cities/Counties Mgmt Foundation (CCMF) Coachella Valley Association of Governments (CVAG) National League of Cities (NLC) Southern CA Association of Governments (SCAG1 Subscriptions & Publications 2,000.00 Property analysis and grant solutions 13 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3007 - Marketing & Community Relations 50 - Salaries and Benefits 101-3007-50101 Permanent Full Time 177,741 195,228 195,228 96,791 122,932 (72,296) -40% 101-3007-50200 PERS-City Portion 12,707 14,300 14,300 6,982 9,200 (5,100) -36% 101-3007-50215 Other Fringe Benefits 0 0 0 950 1,300 1,300 0% 101-3007-50221 Medical Insurance 37,931 49,500 49,500 16,809 24,000 (25,500) -61% 101-3007-50222 Vision Insurance 430 0 0 143 0 0 0% 101-3007-50223 Dental Insurance 2,123 0 0 1,263 0 0 0% 101-3007-50224 Life Insurance 95 0 0 52 0 0 0% 101-3007-50225 Long Term Disability 925 1,300 1,300 586 800 (500) -50% 101-3007-50230 Workers Comp Insurance 4,200 4,200 4,200 2,100 4,200 0 0% 101-3007-50240 Social Security -Medicare 2,577 2,800 2,800 1,404 1,800 (1,000) -37% 50 - Salaries and Benefits Totals: 238,729 267,328 267.328 127.081 164.232 (103,096) -42% 60 - Contract Services 101-3007-60134 Promotional Items 0 70,000 90,000 41,596 90,000 0 0% 101-3007-60137 Community Engagement 5,408 10,700 10,700 4,932 10,700 0 0% 101-3007-60151 VGPS - Visit Greater Paln 431,225 323,500 323,500 337,620 390,000 66,500 16% 60 - Contract Services Totals: 436,633 404,200 424,200 384,148 490,700 66,500 150/0 62 - Maintenance & Operations 101-3007-60320 Travel & Training 101-3007-60351 Membership Dues 101-3007-60410 Printing 101-3007-60420 Operating Supplies 101-3007-60450 Sponsorships/Advertising 101-3007-60461 Marketing & Tourism Proi 62 - Maintenance & Operations Totals: 4,851 8,000 8,000 2,836 8,000 0 0% 9,004 10,000 10,000 6,992 10,000 0 0% 7,753 20,000 30,000 18,955 30,000 0 0% 1,121 1,600 1,600 1,619 1,600 0 0% 39,359 25,000 40,000 35,195 50,000 10,000 40% 613,693 850,000 920,000 516,450 920,000 0 0% 675,781 914,600 1,009,600 582,047 1,019,600 10,000 10/0 69 - Internal Service Charges 101-3007-98110 Information Tech Charge 38,200 46,000 46,000 23,000 I 46,000 0 0% 69 - Internal Service Charges Totals: 38,200 46,000 46,000 23,000 46,000 0 00/0 Marketing & Community Relations Totals: 1,389,343 1,632,128 1,747,128 1,116,276 1,720,532 (26,596) -20/o 14 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 3007 - Marketing & Community Relations 101-3007-50101 Permanent Full Time 101-3007-60134 101-3007-60137 101-3007-60151 101-3007-60320 100% - Marketing Manager Promotional Items For community engagement and special events Community Engagement Community workshop and City events VGPS - Visit Greater Palm Spri 122,932.00 90,000.00 10,700.00 390,000.00 Payment of transient occupancy tax (TOT) to Visit Greater Palm Springs (VGPS) for a percentage all TOT revenue collected to jointly encourage, promote, and attract visitors to the Coachella Valley. 0015 of gross rental revenue for non -convention TOT 0035 of gross rental revenue for convention TOT Travel & Training 8,000.00 Visit CA - travel destination conference CalTravel - travel destination conference 15 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET 101-3007-60351 Membership Dues 10,000.00 Coachella Valley Economic Partnership (CVEP), CA Association of Public Information Officers (CAPIO), Cal Travel, Public Relations Society of America (PRSA), Mail Chimp, and Ragan Communications 101-3007-60410 Printing 30,000.00 Citywide business cards, event signs, and banners 101-3007-60450 Sponsorships/Advertising 50,000.00 Sponsorships - CVEP Summit, Modernism Week, National Date Festival 101-3007-60461 Marketing & Tourism Promotio 920,000.00 Photography, Chamber of Commerce Contract, Video, Commercials, Marketing Contracts, Marketing Efforts, Music Licensing, Palm Springs Life Vision, and State of the City IN THIS PAGE INTENTIONALLY LEFT BLANK CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1003 - City Attorney 60 - Contract Services 101-1003-60153 Attorney 325,696 646,000 646,000 185,362 650,000 4,000 1% 101-1003-60154 Attorney/Litigation 44,492 150,000 150,000 23,271 150,000 0 0% 60 - Contract Services Totals: 370,189 796,000 796,000 208,633 800,000 4,000 1% 1003 - City Attorney Totals: 370,189 796,000 796,000 208,633 800,000 4,000 1% 17 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1005 - City Clerk 50 - Salaries and Benefits 101-1005-50101 Permanent Full Time 313,532 454,818 454,818 337,158 466,155 11,337 4% 101-1005-50105 Salaries - Overtime 50 0 0 0 5,000 5,000 0% 101-1005-50150 Other Compensation 937 500 500 663 500 0 0% 101-1005-50200 PERS-City Portion 29,322 40,400 40,400 30,324 44,000 3,600 13% 101-1005-50215 Other Fringe Benefits 0 0 0 4,750 7,670 7,670 0% 101-1005-50221 Medical Insurance 64,835 146,000 146,000 70,184 141,000 (5,000) -6% 101-1005-50222 Vision Insurance 711 0 0 648 0 0 0% 101-1005-50223 Dental Insurance 2,878 0 0 3,073 0 0 0% 101-1005-50224 Life Insurance 217 0 0 281 0 0 0% 101-1005-50225 Long Term Disability 1,679 2,700 2,700 2,024 2,800 100 6% 101-1005-50230 Workers Comp Insurance 8,200 12,300 12,300 6,150 12,300 0 0% 101-1005-50240 Social Security -Medicare 4,838 6,500 6,500 4,999 6,500 0 0% 101-1005-50241 Social Security -FICA 1,020 0 0 142 0 0 0% 101-1005-50251 Temporary 18,425 40,000 40,000 5,222 15,000 (25,000) -100% 50 - Salaries and Benefits Totals: 446,644 703,218 703,218 465,619 700,925 (2,293) 00/0 60 - Contract Services 101-1005-60103 Professional Services 36,524 345,000 345,000 110,876 200,000 (145,000) -161% 101-1005-60125 Temporary Agency Servi( 11,533 40,000 40,000 0 25,000 (15,000) -125% 60 - Contract Services Totals: 48,057 385,000 385,000 110,876 225,000 (160,000) -157% 62 - Maintenance & Operations 101-1005-60320 Travel & Training 101-1005-60351 Membership Dues 101-1005-60400 Office Supplies 101-1005-60410 Printing 101-1005-60420 Operating Supplies 101-1005-60450 Advertising 62 - Maintenance & Operations Totals 4,500 15,000 15,000 7,068 15,000 0 0% 1,256 2,000 2,000 1,225 2,000 0 0% 2,262 2,500 2,500 1,467 2,500 0 0% 7,183 10,000 10,000 133 10,000 0 0% 990 1,200 1,200 71 1,200 0 0% 1,568 4,000 4,000 7,948 5,500 1,500 38% 17,760 34,700 34,700 17,912 36,200 1,500 6% 69 - Internal Service Charges 101-1005-98110 Information Tech Charge 74,400 134,608 134,608 67,304 I 134,608 0 0% 69 - Internal Service Charges Totals: 74,400 134,608 134,608 67,304 134,608 0 00/0 1005 - City Clerk Totals: 586,861 1,257,526 1,257,526 661,712 1,096,733 (160,793) -24% 18 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 1005 - City Clerk 101-1005-50101 Permanent Full Time 101-1005-60103 101-1005-60320 101-1005-60351 90% - City Clerk (10% Housing) 100% - Deputy City Clerk 100% - Management Assistant 100% - Administrative Assistant 100% - Permit Technicians (2) Professional Services 466,155.00 200,000.00 Municipal Code text and online updates Imaging scanning services For The Record tech support (DSS Corp) DigiCert electronic signatures Ctiywide fee study updates Insurance compliance Records legislation, requirements, minute writing services, and retention updates STVR programming compliance, analytics & permitting software Travel & Training 15,000.00 CA City Clerks Association annual conference & seminars Municipal Clerks certifications and training Membership Dues 2,000.00 California City Clerks Association (CCAC)- 4 employees National Notary Association Errors and Omission insurance (E&O)- 3 employees International Institute of Municipal Clerks (IIMC) membership 101-1005-60450 Advertising 5,500.00 Public hearing notices, Commission and Board vacancies 19 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1004 - Human Resources 50 - Salaries and Benefits 101-1004-50101 Permanent Full Time 100,724 168,198 168,198 130,274 240,215 72,017 65% 101-1004-50102 Salaries - Part Time 37,385 0 0 109 0 0 0% 101-1004-50150 Other Compensation 481 0 0 1 0 0 0% 101-1004-50200 PERS-City Portion 10,246 12,400 12,400 9,470 18,000 5,600 75% 101-1004-50215 Other Fringe Benefits 0 0 0 1,900 3,900 3,900 0% 101-1004-50221 Medical Insurance 6,375 49,500 49,500 23,703 71,800 22,300 106% 101-1004-50222 Vision Insurance 278 0 0 367 0 0 0% 101-1004-50223 Dental Insurance 1,608 0 0 2,301 0 0 0% 101-1004-50224 Life Insurance 54 0 0 102 0 0 0% 101-1004-50225 Long Term Disability 553 1,100 1,100 794 1,500 400 67% 101-1004-50230 Workers Comp Insurance 2,100 4,200 4,200 2,100 4,200 0 0% 101-1004-50240 Social Security -Medicare 2,106 2,400 2,400 1,927 3,400 1,000 67% 101-1004-50241 Social Security -FICA 257 0 0 130 0 0 0% 101-1004-50251 Temporary 4,142 0 0 111 0 0 0% 101-1004-50252 Annual Wellness Dollar R 8,816 18,000 18,000 5,236 18,000 0 0% 50 - Salaries and Benefits Totals: 175,125 255,798 255,798 178,523 361,015 105,217 53% 60 - Contract Services 101-1004-60103 Professional Services 16,290 70,000 123,700 57,885 5,000 (118,700) -170% 101-1004-60104 Consultants/Employee SE 11,817 20,000 40,000 10,173 25,000 (15,000) -75% 60 - Contract Services Totals: 28,107 90,000 163,700 68,058 30,000 (133,700) -149% 62 - Maintenance & Operations 101-1004-60129 Recruiting/Pre-EmploymE 101-1004-60320 Travel & Training 101-1004-60322 Training & Education/MOi 101-1004-60340 Employee Recognition Ev 101-1004-60351 Membership Dues 101-1004-60352 Subscriptions & Publicati< 101-1004-60400 Office Supplies 101-1004-60420 Operating Supplies 62 - Maintenance & Operations Totals: 17,196 30,000 30,000 7,056 15,000 (15,000) -60% (97) 4,000 4,000 (24) 10,000 6,000 150% 10,267 52,000 52,000 4,317 52,000 0 0% 12,069 9,000 29,000 23,921 30,000 1,000 7% 6,500 6,500 6,500 6,375 10,000 3,500 54% 239 900 900 680 1,500 600 67% 398 500 500 171 500 0 0% 112 1,000 1,000 459 1,000 0 0% 46,683 103,900 123,900 42,956 120,000 (3,900) -40/o 69 - Internal Service Charges 101-1004-98110 Information Tech Charge 19,100 46,000 46,000 23,000 I 46,000 0 0% 69 - Internal Service Charges Totals: 19,100 46,000 46,000 23,000 46,000 0 00/0 1004 - Human Resources Totals: 269,015 495,698 589,398 312,537 557,015 (32,383) -8% 20 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 1004 - Human Resources 101-1004-50101 Permanent Full Time 100% - Human Resources Analyst 100% - Adminstrative Technician (2) 240,215.00 101-1004-60103 Professional Services 5,000.00 Citywide employee development programs 101-1004-60104 Consultants/Employee Service 25,000.00 Employee Assistance Program (EAP)- Wellness Works CaIPERS- Monthly medical premium and administration fees TAG/AMS DOT random screenings DMV medical exams (Class B) Bilingual testing 101-1004-60129 Recruiting/Pre-Employment 15,000.00 Interview panel costs Fingerprinting Physicals and drug screenings Background checks 101-1004-60320 Travel & Training 10,000.00 Liebert Cassidy Whitmore (LCW)- law & labor relations Educational forums and miscellaneous training 21 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET 101-1004-60351 Membership Dues 10,000.00 Society of HR Management (SHRM) Professionals in HR Association (PIHRA) International Public Management Association for HR (IPMA-HR) World at Work (WOW) CV Employment Relations Consortium (LCW) CA Public Employers Labor Relations Association (CalPELRA) 101-1004-60352 Subscriptions & Publications 1,500.00 Labor law compliance posters 22 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 2001 - Police 60 - Contract Services 101-2001-60103 Professional Services 101-2001-60109 LQ Police Volunteers 101-2001-60161 Sheriff Patrol 101-2001-60162 Police Overtime 101-2001-60163 Target Team 101-2001-60164 Community Services Offii 101-2001-60165 Special Enforcement/City 101-2001-60166 Gang Task Force 101-2001-60167 Narcotics Task Force 101-2001-60168 School Officer 101-2001-60169 Motor Officer 101-2001-60170 Dedicated Sargeants 101-2001-60171 Dedicated Lieutenant 101-2001-60172 Sheriff - Mileage 101-2001-60173 Booking Fees 101-2001-60174 Blood/Alcohol Testing 101-2001-60175 Special Enforcement Funi 101-2001-60176 Sheriff - Other 101-2001-60193 Sexual Assault Exam Fee 60 - Contract Services Totals: 394 50,000 50,000 22,327 50,000 0 0% 10,117 12,000 12,000 4,641 12,000 0 0% 9,715,949 10,070,000 10,070,000 5,830,762 10,230,000 160,000 2% 345,139 485,000 485,000 177,433 400,000 (85,000) -18% 1,721,790 1,896,000 1,896,000 990,982 1,927,000 31,000 2% 753,912 836,000 836,000 450,593 805,000 (31,000) -4% 89,110 100,000 100,000 104,099 100,000 0 0% 146,204 214,000 214,000 127,046 231,000 17,000 8% 209,726 214,000 214,000 118,274 231,000 17,000 8% 173,563 230,000 230,000 106,271 240,000 10,000 5% 1,773,388 1,900,000 1,900,000 1,057,844 1,940,000 40,000 2% 562,788 579,000 579,000 345,628 615,000 36,000 6% 327,754 327,000 327,000 199,161 343,000 16,000 5% 364,291 450,000 450,000 223,947 450,000 0 0% 0 18,000 18,000 0 0 (18,000) -100% 28,706 30,000 30,000 25,503 36,000 6,000 20% 62,043 95,000 95,000 35,718 95,000 0 0% 452,444 557,000 557,000 49,172 587,000 30,000 5% 8,062 9,000 9,000 5,200 10,000 1,000 13% 16,745,378 18,072,000 18,072,000 9,874,601 18,302,000 230,000 10/0 62 - Maintenance & Operations 101-2001-60320 Travel & Training 0 5,000 5,000 1,350 5,000 0 0% 101-2001-60420 Operating Supplies 7,428 13,000 13,000 4,403 10,000 (3,000) -23% 62 - Maintenance & Operations Totals: 7,428 18,000 18,000 5,753 15,000 (3,000) -17% 66 - Utilities 101-2001-61300 Telephone - Utilities 10,514 15,000 15,000 8,382 17,000 2,000 14% 101-2001-61400 Cable/Internet - Utilities 6,834 6,000 6,000 5,147 9,000 3,000 50% 66 - Utilities Totals: 17,348 21,000 21,000 13,529 26,000 5,000 25% 68 - Capital Expenses 101-2001-71031 Vehicles 37,010 0 22,900 6,519 I 0 (22,900) -38% 68 - Capital Expenses Totals: 37,010 0 22,900 6,519 0 (22,900) -38% 69 - Internal Service Charges 101-2001-98110 Information Tech Charge 10,000 10,000 10,000 5,000 10,000 0 0% 101-2001-98140 Facility &Fleet Maintenar 51,100 64,900 64,900 32,450 64,900 0 0% 69 - Internal Service Charges Totals: 61,100 74,900 74,900 37,450 74,900 0 00/0 2001 - Police Totals: 16,868,265 18,185,900 18,208,800 9,937,852 18,417,900 209,100 10/0 23 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 2001 - Police 101-2001-60103 Professional Services Annual Police Matrix Study 101-2001-60161 Sheriff Patrol 50,000.00 10,230,000.00 Increases for Police services in FY 2023/24 are attributed to rising labor and pension costs, with cost efficiency savings. Daily patrol hours (130) and service levels are incorporated. The contract funds the following positions: 1 Lieutenant, 2 Sergeants, 2 Motor Traffic Officers, 3 Traffic Officers, 5 Special Enforcement Team Officers, 2 Deputy Sheriff Officers, and 6 Community Service Officers 101-2001-60320 Travel & Training 5,000.00 Crime prevention officers will provide training to the Citizens on Patrol 24 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 2002 - Fire 50 - Salaries and Benefits 101-2002-50101 Permanent Full Time 168,083 197,472 197,472 120,856 205,605 8,133 4% 101-2002-50105 Salaries - Overtime 599 4,000 4,000 399 4,000 0 0% 101-2002-50150 Other Compensation 96 100 100 76 100 0 0% 101-2002-50200 PERS-City Portion 12,505 14,800 14,800 7,804 15,400 600 4% 101-2002-50215 Other Fringe Benefits 0 0 0 1,330 3,315 3,315 0% 101-2002-50221 Medical Insurance 44,886 63,100 63,100 28,151 61,000 (2,100) -4% 101-2002-50222 Vision Insurance 507 0 0 157 0 0 0% 101-2002-50223 Dental Insurance 2,092 0 0 996 0 0 0% 101-2002-50224 Life Insurance 122 0 0 116 0 0 0% 101-2002-50225 Long Term Disability 830 2,500 2,500 648 1,300 (1,200) -60% 101-2002-50230 Workers Comp Insurance 5,400 5,400 5,400 2,700 5,400 0 0% 101-2002-50240 Social Security -Medicare 2,805 2,900 2,900 1,898 2,900 0 0% 101-2002-50241 Social Security -FICA 1,290 0 0 0 0 0 0% 101-2002-50251 Temporary 24,603 0 0 74 0 0 0% 50 - Salaries and Benefits Totals: 263,818 290,272 290,272 165,205 299,020 8,748 3% 60 - Contract Services 101-2002-60103 Professional Services 0 15,000 15,000 0 101-2002-60110 Volunteers - Fire 0 4,000 4,000 764 101-2002-60112 Landscape Contract 15,654 19,000 19,000 15,100 101-2002-60116 Pest Control 4,064 3,500 3,500 4,024 101-2002-60123 Security & Alarm 2,040 1,500 1,500 2,205 101-2002-60125 Temporary Agency Servii 0 0 0 30,657 101-2002-60139 Fire Service Costs 6,663,379 7,725,000 7,725,000 0 101-2002-60140 MOU - Ladder Truck 257,373 275,000 275,000 0 101-2002-60525 Golf Tournament 19,910 80,000 80,000 52,980 60 - Contract Services Totals: 6,962,420 8,123,000 8,123,000 105,730 15,000 0 0% 4,000 0 0% 24,000 5,000 32% 10,000 6,500 260% 4,000 2,500 167% 0 0 0% 8,700,000 975,000 15% 300,000 25,000 10% 80,000 0 0% 9,137,000 1,014,000 150/0 62 - Maintenance & Operations 101-2002-60320 Travel & Training 1,066 4,000 4,000 479 4,000 0 0% 101-2002-60351 Membership Dues 0 1,000 1,000 1,060 1,200 200 200% 101-2002-60400 Office Supplies 1,270 1,000 1,000 312 1,000 0 0% 101-2002-60406 Disaster Prep Supplies 9,236 6,000 6,000 4,391 8,000 2,000 33% 101-2002-60410 Printing 0 500 500 102 800 300 60% 101-2002-60431 Materials/Supplies 0 0 0 0 20,000 20,000 0% 101-2002-60445 Non -Reimbursable Misc 23,605 20,000 20,000 5,329 20,000 0 0% 101-2002-60545 Small Tools & Equipment 2,622 2,500 2,500 58 2,500 0 0% 101-2002-60670 Fire Station 25,858 50,000 50,000 4,842 40,000 (10,000) -20% 101-2002-60671 Repair & Maintenance - E 658 5,000 5,000 143 10,000 5,000 100% 101-2002-60691 Maintenance/Services 51,172 60,000 60,000 73,814 60,000 0 0% 62 - Maintenance & Operations Totals: 115,487 150,000 150,000 90,529 167,500 17,500 12% 66 - Utilities 101-2002-61100 Gas - Utilities 2,100 2,000 2,000 3,443 6,000 4,000 267% 101-2002-61101 Electricity - Utilities 33,480 30,000 30,000 25,638 43,000 13,000 50% 25 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 Actuals 2022/23 Original Budget 2022/23 Current Budget 2022/23 YTD Activity* 2023/24 Pro osed Budget 23/24 vs. Current 22 23 % Change in Budqet 101-2002-61200 Water - Utilities 10,378 15,000 15,000 9,844 16,000 1,000 7% 101-2002-61300 Telephone - Utilities 21,359 19,000 19,000 20,953 45,000 26,000 121% 101-2002-61304 Mobile/Cell Phones/Satell 6,882 7,000 7,000 5,623 10,000 3,000 43% 101-2002-61400 Cable/Internet - Utilities 6,599 14,000 14,000 6,305 14,000 0 0% 134.000 47.000 61% 66 - Utilities Totals: 80.798 87.000 87.000 71.806 68 - Capital Expenses 101-2002-71021 Furniture 4,348 5,000 5,000 0 5,000 0 0% 101-2002-71031 Vehicles 16,826 0 43,100 35,241 0 (43,100) -72% 101-2002-72110 Building Improvements 0 10,000 10,000 0 10,000 0 0% 101-2002-80101 Machinery & Equipment 82,221 0 400,000 32,049 100,000 (300,000) -60% 68 - Capital Expenses Totals: 103,395 15,000 458,100 67,290 115,000 (343,100) -60% 69 - Internal Service Charges 101-2002-91843 Property & Crime Insurar 5,800 5,800 5,800 2,900 5,800 0 0% 101-2002-91844 Earthquake Insurance 14,000 14,000 14,000 7,000 14,000 0 0% 101-2002-98110 Information Tech Charge 48,700 58,700 58,700 29,350 58,700 0 0% 101-2002-98140 Facility & Fleet Maintenar 51,100 108,100 108,100 54,050 108,100 0 0% 69 - Internal Service Charges Totals: 119,600 186,600 186,600 93,300 186,600 0 00/0 99 - Transfers Out 101-2002-99900 Transfers Out 363,012 0 0 0 I 0 0 0% 99 - Transfers Out Totals: 363,012 0 0 0 0 0 00/0 2002 - Fire Totals: 8,008,530 8,851,872 9,294,972 593,860 10,039,120 744,148 90/0 26 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 2002 - Fire 101-2002-50101 Permanent Full Time 205,605.00 100% - Senior Emergency Management Coordinator 100% - Administrative Assistant 15% - Community Resources Director (70% Community Resources Admin, 15% Library & Museum Fund) 20% - Public Safety Manager (80% Community Resources Admin) 20% - Administrative Technician (80% Code Compliance) 101-2002-60103 Professional Services 15,000.00 Public safety announcements and Nixle contract 101-2002-60112 Landscape Contract 24,000.00 Landscaping maintenance services for all three fire stations 101-2002-60139 Fire Service Costs 8,700,000.00 Increase in Fire Services in FY 2023/24 are attributed to rising labor and pension costs. Contracted with Riverside County and include the following: Captain, Medic Engineers, Engineers, Fire Fighter II - Medics, Fire Fighter II, Fire Safety Specialist, Fire Systems Inspector, Fire Safety Supervisor, Overhead/Administration & Direct Operating Expenses, Medic Unit Operating Costs and Fire Engine Charges 101-2002-60320 Travel & Training 4,000.00 Emergency preparedness citywide training National Emergency Management Academy 101-2002-60351 Membership Dues 1,200.00 Journal of Emergency Management (JEM) subscription International Association of Emergency Managers (IAEM) 27 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET 101-2002-60410 101-2002-60691 Printing Update Emergency Operations Center forms Maintenance/Services 800.00 60,000.00 Painting plus regular annual maintenance for each station 101-2002-71021 Furniture 5,000.00 Emergency Operations Center tables, chairs, and desks 28 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3001 - Community Resources Administrat 50 - Salaries and Benefits 101-3001-50101 Permanent Full Time 395,452 406,980 406,980 284,108 352,260 (54,720) -14% 101-3001-50110 Commissions & Boards 3,525 4,500 4,500 2,175 4,500 0 0% 101-3001-50150 Other Compensation 385 400 400 305 400 0 0% 101-3001-50200 PERS-City Portion 32,780 33,700 33,700 20,555 30,000 (3,700) -11% 101-3001-50215 Other Fringe Benefits 0 0 0 2,660 3,510 3,510 0% 101-3001-50221 Medical Insurance 61,394 86,700 86,700 42,602 64,500 (22,200) -30% 101-3001-50222 Vision Insurance 757 0 0 454 0 0 0% 101-3001-50223 Dental Insurance 3,594 0 0 2,028 0 0 0% 101-3001-50224 Life Insurance 205 0 0 153 0 0 0% 101-3001-50225 Long Term Disability 2,073 800 800 1,531 2,100 1,300 62% 101-3001-50230 Workers Comp Insurance 7,400 7,300 7,300 3,650 7,300 0 0% 101-3001-50240 Social Security -Medicare 5,785 5,800 5,800 4,151 5,000 (800) -14% 101-3001-50241 Social Security -FICA 219 0 0 135 0 0 0% 50 - Salaries and Benefits Totals: 513,569 546,180 546,180 364,507 469,570 (76,610) -150/0 60 - Contract Services 101-3001-60101 Contract Services 25,000 25,000 25,000 0 25,000 0 0% 101-3001-60122 Credit Card Fees 3,081 7,000 7,000 4,855 7,000 0 0% 101-3001-60135 Boys & Girls Club 10,000 60,000 60,000 40,000 60,000 0 0% 60 - Contract Services Totals: 38,081 92,000 92,000 44,855 92,000 0 00/0 62 - Maintenance & Operations 101-3001-60157 Rent Expense 0 3,000 3,000 0 3,000 0 0% 101-3001-60320 Travel & Training 236 4,000 4,000 141 4,000 0 0% 101-3001-60351 Membership Dues 5 300 300 0 1,000 700 233% 101-3001-60400 Office Supplies 77 1,500 1,500 1,577 1,500 0 0% 101-3001-60510 Grants & Economic Devel 40,000 135,000 135,000 120,000 135,000 0 0% 101-3001-60527 2-1-1 Hotline 0 15,000 15,000 0 15,000 0 0% 101-3001-60531 Homeless Bus Passes 3,000 3,000 3,000 0 3,000 0 0% 62 - Maintenance & Operations Totals: 43,318 161,800 161,800 121,718 162,500 700 00/0 69 - Internal Service Charges 101-3001-98110 Information Tech Charge 66,800 80,500 80,500 40,250 I 80,500 0 0% 69 - Internal Service Charges Totals: 66,800 80,500 80,500 40,250 80,500 0 00/0 nmunity Resources Administration Totals: 661,768 880,480 880,480 571,330 804,570 (75,910) -9% 29 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES Department : 3001 - Community Resources Administration 101-3001-50 ermanent Full Tim W 352,260.00 101-3001-60101 101-3001-60157 101-3001-60320 101-3001-60351 70% - Community Resources Director (15% Fire, 15% Library & Museum Fund) 80% - Public Safety Manager (20% Fire) 40% - Community Resources Manager (40% Wellness Center Operations, 20% Library & Museum Fund) 80% - Community Resources Analyst (20% Library & Museum Fund) Contract Services 25,000.00 Old Towne Artisan Studio wellness west partnership Rent Expense 3,000.00 DSUSD Facility Use rental Travel & Training 4,000.00 Leadership training Membership Dues 1,000.00 Engaging Local Government Leaders (ELGL) International City/County Management Association (ICMA) Americans for the Arts California Parks & Recreation Society (CPRS) National Recreation & Park Association NRPA 101-3001-60510 Grants & Economic Developme 135,000.00 $60,000 for Community Services Grants are administered per City Policy and selected via a Grant Ad Hoc Commitee. $75,000 for food distribution and other social service programs. FY 2023/24 PROPOSED BUDGET 30 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3002 - Wellness Center Operations 50 - Salaries and Benefits 101-3002-50101 Permanent Full Time 238,980 250,002 250,002 205,907 266,815 16,813 7% 101-3002-50102 Salaries - Part Time 125,420 105,900 105,900 117,212 105,900 0 0% 101-3002-50105 Salaries - Overtime 0 0 0 0 5,000 5,000 0% 101-3002-50150 Other Compensation 963 1,000 1,000 763 1,000 0 0% 101-3002-50200 PERS-City Portion 27,936 24,400 24,400 26,254 28,700 4,300 18% 101-3002-50215 Other Fringe Benefits 0 0 0 3,230 4,420 4,420 0% 101-3002-50221 Medical Insurance 54,679 84,200 84,200 49,285 81,300 (2,900) -4% 101-3002-50222 Vision Insurance 899 0 0 724 0 0 0% 101-3002-50223 Dental Insurance 4,755 0 0 4,276 0 0 0% 101-3002-50224 Life Insurance 185 0 0 178 0 0 0% 101-3002-50225 Long Term Disability 1,330 1,300 1,300 1,266 1,700 400 29% 101-3002-50230 Workers Comp Insurance 7,100 7,100 7,100 3,550 7,100 0 0% 101-3002-50240 Social Security -Medicare 5,378 3,600 3,600 4,987 3,700 100 3% 101-3002-50241 Social Security -FICA 5,861 0 0 4,679 0 0 0% 101-3002-50251 Temporary 3,485 0 0 18,377 0 0 0% 50 - Salaries and Benefits Totals: 476,972 477,502 477,502 440,688 505,635 28,133 6% 60 - Contract Services 101-3002-60103 Professional Services 0 5,000 5,000 0 5,000 0 0% 101-3002-60107 Instructors 18,545 40,000 40,000 18,052 20,000 (20,000) -50% 101-3002-60108 Technical 3,000 3,000 3,000 3,000 5,000 2,000 67% 60 - Contract Services Totals: 21,545 48,000 48,000 21,052 30,000 (18,000) -38% 62 - Maintenance & Operations 101-3002-60157 Rental Expense 2,814 3,000 3,000 53 3,000 0 0% 101-3002-60320 Travel & Training 6 1,000 1,000 0 1,000 0 0% 101-3002-60351 Membership Dues 1,144 3,000 3,000 1,040 5,000 2,000 67% 101-3002-60352 Subscriptions & Publicati< 0 700 700 0 1,200 500 71% 101-3002-60400 Office Supplies 604 3,000 3,000 626 3,000 0 0% 101-3002-60420 Operating Supplies 27,194 45,000 45,000 24,161 50,000 5,000 11% 101-3002-60432 Tools/Equipment 0 1,000 1,000 0 1,000 0 0% 62 - Maintenance & Operations Totals: 31,761 56,700 56,700 25,880 64,200 7,500 13% 68 - Capital Expenses 101-3002-80101 Machinery & Equipment 0 0 0 0 I 130,000 130,000 0% 68 - Capital Expenses Totals: 0 0 0 0 130,000 130,000 00/0 69 - Internal Service Charges 101-3002-98110 Information Tech Charge 64,900 78,200 78,200 39,100 78,200 0 0% 101-3002-98140 Facility &Fleet Maintenar 17,100 21,700 21,700 10,850 21,700 0 0% 69 - Internal Service Charges Totals: 82,000 99,900 99,900 49,950 99,900 0 00/0 1002 - Wellness Center Operations Totals: 612,277 682,102 682,102 537,570 829,735 147,633 22% 31 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 3002 - Wellness Center Operations 101-3002-50101 Permanent Full Time 266,815.00 40% - Community Resources Manager (40% Community Resources Administration, 20% Library & Museum Fund) 100% - Community Resources Specialist 100% - Community Resources Coordinator 100% - Administrative Assistant 101-3002-50102 Salaries - Part Time 105,900.00 50% Senior Recreation Leader (2) (50% Recreation Programs & Special Events) 50% Recreation Leader (8) (50% Recreation Programs & Special Events) 101-3002-60103 Professional Services 5,000.00 Retired senior volunteer program, annual volunteer sponsorships to Watercolors of La Quinta, Boys & Girls Club of La Quinta, and the California Highway Patrol 101-3002-60107 Instructors 20,000.00 Instructors for fitness classes and programming 101-3002-60108 Technical 5,000.00 Annual sponsorship for the Riverside County Senior Inspiration Awards 101-3002-60157 Rental Expense 3,000.00 General insurances and security guards for facility rentals 32 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET 101-3002-60320 Travel & Training 1,000.00 Park and recreational activity program training and certification 101-3002-60351 Membership Dues 5,000.00 Motion Picture Licensinq Corporation (MPLC) National Council on Aqinq (NCOA) TechnoGym apps 101-3002-60352 Subscriptions & Publications 1,200.00 Desert Sun newspaper Wellness publications 101-3002-80101 Machinery & Equipment 130,000.00 Purchase of new fitness equipment for Wellness Center 33 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3003 - Recreation Programs & Special Eve 50 - Salaries and Benefits 101-3003-50101 Permanent Full Time 46,510 57,834 57,834 37,489 57,700 (134) 0% 101-3003-50102 Salaries - Part Time 33,400 105,900 105,900 26,176 105,900 0 0% 101-3003-50105 Salaries - Overtime 0 0 0 0 1,000 1,000 0% 101-3003-50200 PERS-City Portion 4,460 10,100 10,100 6,833 4,300 (5,800) -55% 101-3003-50215 Other Fringe Benefits 0 0 0 950 1,300 1,300 0% 101-3003-50221 Medical Insurance 7,509 24,800 24,800 26,510 24,000 (800) -4% 101-3003-50222 Vision Insurance 85 0 0 329 0 0 0% 101-3003-50223 Dental Insurance 466 0 0 2,403 0 0 0% 101-3003-50224 Life Insurance 35 0 0 44 0 0 0% 101-3003-50225 Long Term Disability 226 400 400 233 400 0 0% 101-3003-50230 Workers Comp Insurance 2,100 2,100 2,100 1,050 2,100 0 0% 101-3003-50240 Social Security -Medicare 1,209 11,400 11,400 1,723 800 (10,600) -161% 101-3003-50241 Social Security -FICA 1,531 0 0 1,700 0 0 0% 101-3003-50251 Temporary 3,471 0 0 55,201 0 0 0% 50 - Salaries and Benefits Totals: 101,002 212,534 212,534 160,640 197,500 (15,034) -80/o 60 - Contract Services 101-3003-60107 Instructors 101-3003-60184 Fritz Burns Pool Programi 101-3003-60190 X Park Programming 60 - Contract Services Totals: 62 - Maintenance & Operations 101-3003-60149 Community Experiences 101-3003-60157 Rental Expense 101-3003-60320 Travel & Training 101-3003-60351 Membership Dues 101-3003-60420 Operating Supplies 101-3003-60512 LQ Art Event 62 - Maintenance & Operations Totals (801) 0 136,886 160,000 107,878 170,000 0 (596) 160,000 167,583 286,000 285,388 0 0 0% 220,000 60,000 38% 420,000 134,000 79% 243,964 330,000 446,000 452,375 640,000 194,000 590/0 216,556 400,000 580,000 296,800 580,000 0 0% 601 5,000 5,000 81 5,000 0 0% 0 1,000 1,000 0 1,000 0 0% 200 500 500 0 0 (500) -100% 4,887 5,000 5,000 718 6,000 1,000 20% 20,325 90,000 90,000 3,121 90,000 0 0% 242,568 501,500 681,500 300,720 682,000 500 00/0 69 - Internal Service Charges 101-3003-98110 Information Tech Charge 19,100 23,000 23,000 11,500 23,000 0 0% 101-3003-98140 Facility &Fleet Maintenar 34,100 21,700 21,700 10,850 21,700 0 0% 69 - Internal Service Charges Totals: 53,200 44,700 44,700 22,350 44,700 0 00/0 reation Programs & Special Events Totals: 640,734 1,088,734 1,384,734 936,085 1,564,200 179,466 17% 34 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES Department : 3003 - Recreation Programs & Special Events 101-3003-50101 Permanent Full Time 57,700.00 100% - Management Assistant 101-3003-50102 Salaries - Part Time 105,900.00 50% Senior Recreation Leader (2) (50% Wellness Center Operations) 50% Recreation Leader (8) (50% Wellness Center Operations) 101-3003-60149 Community Experiences 580,000.00 Anticipated events include 9/11 Vigil, Veteran's Day Celebration, Tree Lighting, Ironman, City Picnic, Art on Main, Summer Golf, Mission LQ Rocket Launch, Pillars of the Community, Brew in LQ, Concerts in the Park, and Soaring Over LQ Kite Experience 101-3003-60157 Rental Expense 5,000.00 Special event insurances and security guards for events 101-3003-60184 Fritz Burns Pool Programming 220,000.00 Pool operating contract services 101-3003-60320 Travel & Training 1,000.00 Park and recreation program training and certifications FY 2023/24 PROPOSED BUDGET 35 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 6004 - Code Compliance/Animal Control 50 - Salaries and Benefits 101-6004-50101 Permanent Full Time 453,577 569,976 569,976 433,479 607,060 37,084 7% 101-6004-50105 Salaries - Overtime 1,527 15,000 15,000 7,145 15,000 0 0% 101-6004-50106 Standby 0 100 100 100 500 400 400% 101-6004-50150 Other Compensation 0 20 20 0 0 (20) -100% 101-6004-50200 PERS-City Portion 44,235 51,800 51,800 40,298 61,100 9,300 17% 101-6004-50215 Other Fringe Benefits 0 0 0 7,410 10,140 10,140 0% 101-6004-50221 Medical Insurance 123,616 193,100 193,100 108,994 186,500 (6,600) -4% 101-6004-50222 Vision Insurance 1,337 0 0 1,062 0 0 0% 101-6004-50223 Dental Insurance 6,124 0 0 4,619 0 0 0% 101-6004-50224 Life Insurance 364 0 0 372 0 0 0% 101-6004-50225 Long Term Disability 2,567 3,600 3,600 2,672 3,700 100 3% 101-6004-50230 Workers Comp Insurance 16,300 16,300 16,300 8,150 16,300 0 0% 101-6004-50240 Social Security -Medicare 7,000 8,100 8,100 6,397 8,500 400 5% 101-6004-50241 Social Security- FICA 1,715 0 0 0 0 0 0% 101-6004-50251 Temporary 27,666 0 0 0 0 0 0% 50 - Salaries and Benefits Totals: 686,027 857,996 857,996 620,699 908,800 50,804 6% 60 - Contract Services 101-6004-60103 Professional Services 101-6004-60108 Technical 101-6004-60111 Administrative Citation Si 101-6004-60119 Vehicle Abatement 101-6004-60120 Lot Cleaning/Gravel Prog 101-6004-60122 Credit Card Fees 101-6004-60125 Temporary Agency Servi 101-6004-60194 Veterinary Service 101-6004-60197 Animal Shelter Contract `. 60 - Contract Services Totals: 62 - Maintenance & Operations 101-6004-60121 Low -Income Housing Gra 101-6004-60320 Travel & Training 101-6004-60351 Membership Dues 101-6004-60400 Office Supplies 101-6004-60410 Printing 101-6004-60425 Supplies - Field 101-6004-60690 Uniforms 62 - Maintenance & Operations Totals: 50,232 80,000 80,000 44,570 70,000 (10,000) -13% 280 1,000 1,000 220 1,000 0 0% 14,093 18,000 18,000 10,998 18,000 0 0% 0 500 500 0 500 0 0% 16,869 20,000 20,000 2,575 20,000 0 0% 600 2,000 2,000 821 2,000 0 0% 24,565 0 0 29 0 0 0% 5,000 12,000 12,000 7,000 12,000 0 0% 237,482 300,000 300,000 252,204 370,000 70,000 25% 349,121 433,500 433,500 318,418 493,500 60,000 14% 0 1,000 1,000 0 1,000 0 0% 2,125 3,000 7,000 4,543 7,000 0 0% 570 800 800 500 800 0 0% 1,830 2,000 2,000 1,887 2,500 500 25% 0 6,000 6,000 51 6,000 0 0% 1,536 3,000 3,000 1,075 2,000 (1,000) -67% 3,813 4,500 4,500 2,073 5,500 1,000 33% 9,874 20,300 24,300 10,129 24,800 500 3% 69 - Internal Service Charges 101-6004-98110 Information Tech Charge 148,700 179,300 179,300 89,650 179,300 0 0% 101-6004-98140 Facility &Fleet Maintenar 119,200 172,900 172,900 86,450 172,900 0 0% 69 - Internal Service Charges Totals: 267,900 352,200 352,200 176,100 352,200 0 00/0 - Code Compliance/Animal Control Totals: 1,312,923 1,663,996 1,667,996 1,125,346 1,779,300 111,304 7% 36 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 6004 - Code Compliance/Animal Control 101-6004-50101 Permanent Full Time 607,060.00 100% - Animal Control/Code Compliance Supervisor 100% - Code Compliance Officer II (4) 100% - Code Compliance Officer I (2) 80% - Administrative Technician (20% Fire) 101-6004-60103 Professional Services 70,000.00 Short-term vacation rental compliance 101-6004-60108 Technical 1,000.00 Riverside County recording fees for liens 101-6004-60111 Administrative Citation Service 18,000.00 Data ticket processing of code compliance and police citations 101-6004-60320 Travel & Training 7,000.00 Code Enforcement officer training events 101-6004-60351 Membership Dues 800.00 CA Association of Code Enforcement Officers (CACEO) 101-6004-60410 Printing 6,000.00 Community educational outreach 37 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3005 - Parks Maintenance 50 - Salaries and Benefits 101-3005-50101 Permanent Full Time 222,432 251,022 251,022 220,694 264,761 13,739 6% 101-3005-50105 Salaries - Overtime 295 700 700 386 700 0 0% 101-3005-50106 Standby 6,132 5,500 5,500 10,651 15,000 9,500 271% 101-3005-50107 Standby Overtime 22,290 20,000 20,000 29,957 35,000 15,000 375% 101-3005-50150 Other Compensation 10 300 300 0 0 (300) 0% 101-3005-50200 PERS-City Portion 18,984 21,200 21,200 16,460 21,300 100 0% 101-3005-50215 Other Fringe Benefits 0 0 0 4,275 4,550 4,550 0% 101-3005-50221 Medical Insurance 54,020 86,700 86,700 53,455 83,700 (3,000) -4% 101-3005-50222 Vision Insurance 646 0 0 517 0 0 0% 101-3005-50223 Dental Insurance 3,417 0 0 2,729 0 0 0% 101-3005-50224 Life Insurance 163 0 0 200 0 0 0% 101-3005-50225 Long Term Disability 1,219 1,900 1,900 1,254 1,700 (200) -13% 101-3005-50230 Workers Comp Insurance 7,400 7,300 7,300 3,650 7,400 100 1% 101-3005-50240 Social Security -Medicare 3,645 3,600 3,600 3,813 3,800 200 6% 50 - Salaries and Benefits Totals: 340,651 398,222 398,222 348,041 437,911 39,689 110/0 60 - Contract Services 101-3005-60112 Landscape Contract 582,436 657,200 657,200 608,040 I 935,000 277,800 46% 60 - Contract Services Totals: 582,436 657,200 657,200 608,040 935,000 277,800 46% 62 - Maintenance & Operations 101-3005-60117 Civic Center Lake Maintei 24,683 17,400 17,400 14,583 20,000 2,600 8% 101-3005-60136 Lighting Service 475 1,000 1,000 0 1,000 0 0% 101-3005-60184 Fritz Burns Pool Maintena 92,640 65,550 100,550 91,155 180,000 79,450 85% 101-3005-60189 SilverRock Lake Maintenz 14,850 17,400 17,400 14,175 17,400 0 0% 101-3005-60320 Travel & Training 1,586 5,000 5,000 1,800 5,000 0 0% 101-3005-60351 Membership Dues 595 1,000 1,000 595 1,000 0 0% 101-3005-60400 Office Supplies 327 1,000 1,000 50 1,000 0 0% 101-3005-60423 Supplies -Graffiti and Van 11,688 15,000 15,000 2,393 15,000 0 0% 101-3005-60427 Safety Gear 973 1,200 1,200 796 1,200 0 0% 101-3005-60431 Materials/Supplies 211,846 310,000 310,000 202,727 310,000 0 0% 101-3005-60432 Tools/Equipment 5,354 5,000 5,000 7,046 5,000 0 0% 101-3005-60554 LQ Park Water Feature 24,897 22,300 22,300 14,347 30,000 7,700 22% 101-3005-60557 Tree Maintenance 3,200 10,000 10,000 1,120 500,000 490,000 4,900% 101-3005-60690 Uniforms 2,778 3,000 3,000 1,593 3,000 0 0% 101-3005-60691 Maintenance/Services 238,134 300,000 314,000 277,170 385,000 71,000 28% 1,474,600 650,750 93% 62 - Maintenance & Operations Totals: 634,026 774,850 823,850 629,549 66 - Utilities 101-3005-61100 Gas -Utilities FB Pool 26,244 15,000 15,000 40,203 0 (15,000) -43% 101-3005-61102 Electric - Monticello Park 161 300 300 134 300 0 0% 101-3005-61103 Electric - Civic Center Pai 33,758 30,000 30,000 30,787 31,000 1,000 3% 101-3005-61104 Electric - Pioneer Park - l 0 100 100 0 100 0 0% 101-3005-61105 Electric - Fritz Burns Park 17,369 15,000 15,000 14,978 15,000 0 0% 101-3005-61106 Electric - Sports Complex 41,315 40,000 40,000 37,289 42,000 2,000 5% 38 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 101-3005-61108 Electric - Colonel Paige - 101-3005-61109 Electric - Community Par 101-3005-61110 Electric - Adams Park - U 101-3005-61111 Electric - Velasco Park - l 101-3005-61113 Electric - Eisenhower Parl 101-3005-61114 Electric - Desert Pride - L 101-3005-61115 Electric - SilverRock Ever 101-3005-61116 Electric - XPark Complex 101-3005-61201 Water -Monticello Park - 101-3005-61202 Water - Civic Center Park 101-3005-61203 Water -Eisenhower Park 101-3005-61204 Water -Fritz Burns Park - 101-3005-61205 Water -Velasco Park - Uti 101-3005-61206 Water -Desert Pride - Uti 101-3005-61207 Water -Pioneer Park - Uti 101-3005-61208 Water -Seasons Park - Ui 101-3005-61209 Water -Community Park 101-3005-61211 Water - SilverRock Event 101-3005-61212 Water - XPark Complex 101-3005-61300 Telephone - Utilities 66 - Utilities Totals: 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. 0/b Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22 23 in Budqet 5,784 5,000 5,000 4,713 5,500 500 10% 85,730 70,000 70,000 78,928 72,000 2,000 2% 512 700 700 375 700 0 0% 166 200 200 140 250 50 25% 303 350 350 191 350 0 0% 160 250 250 133 300 50 20% 33,003 25,000 25,000 33,091 32,000 7,000 28% 0 30,000 30,000 0 30,000 0 0% 19,633 30,000 30,000 20,823 30,000 0 0% 30,354 40,000 40,000 26,017 40,000 0 0% 1,859 2,500 2,500 2,153 2,600 100 5% 25,271 30,000 30,000 21,503 28,000 (2,000) -8% 2,281 2,000 2,000 2,086 2,400 400 31% 5,588 8,000 8,000 7,239 9,000 1,000 14% 8,352 15,000 15,000 6,667 15,000 0 0% 312 500 500 270 600 100 33% 64,425 80,000 80,000 54,034 80,000 0 0% 0 55,000 55,000 0 55,000 0 0% 0 12,500 12,500 0 12,500 0 0% 1,081 1,000 1,000 878 1,000 0 0% 403,660 508,400 508,400 382,634 505,600 (2,800) -10/0 69 - Internal Service Charges 101-3005-98110 Information Tech Charge 66,800 80,500 80,500 40,250 80,500 0 0% 101-3005-98130 Park Equipment Maintena 350,000 450,000 450,000 225,000 450,000 0 0% 101-3005-98140 Facility & Fleet Maintenar 68,100 172,900 172,900 86,450 172,900 0 0% 69 - Internal Service Charges Totals: 484,900 703,400 703,400 351,700 703,400 0 00/0 3005 - Parks Maintenance Totals: 2,445,674 3,042,072 3,091,072 2,319,964 4,056,511 965,439 36% 39 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 3005 - Parks Maintenance 101-3005-50101 Permanent Full Time 264,761.00 50% - Facilities Deputy Director (50% Public Buildings) 50% - Parks/L&L Foreman (50% Lighting & Landscape Fund) 50% - Maintenance Worker II (50% Lighting & Landscape Fund) 50% - Maintenance Worker I (3 total, 50% Lighting & Landscape Fund) 50% - Management Analyst (50% Lighting & Landscape Fund) 101-3005-60112 Landscape Contract 935,000.00 Landscape contract services for all City Parks including the SilverRock event site and X-Park 101-3005-60184 Fritz Burns Pool Maintenance 180,000.00 Pool maintenance services 101-3005-60320 Travel & Training 5,000.00 Aquatic facility operator course Maintenance agreement school Playground certifications 101-3005-60351 Membership Dues 1,000.00 CA Parks & Recreation Association (CPRS) National Park & Recreation Association (NPRA) 101-3005-60691 Maintenance/Services 385,000.00 Landscape renovations, electrical and fence repairs, painting, tree removal and other landscape related maintenance and repairs 101-3005-98130 Park Equipment Maintenance 450,000.00 Funds are transferred to the Park Equipment & Facilityloternal Service Fund for park equipment replacements CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3008 - Public Buildings 50 - Salaries and Benefits 101-3008-50101 Permanent Full Time 350,179 369,852 369,852 303,961 393,444 23,592 7% 101-3008-50105 Salaries - Overtime 344 0 0 94 500 500 0% 101-3008-50106 Standby 9,021 8,000 8,000 11,328 15,000 7,000 117% 101-3008-50107 Standby Overtime 15,591 15,000 15,000 14,637 20,000 5,000 114% 101-3008-50150 Other Compensation 481 500 500 381 500 0 0% 101-3008-50200 PERS-City Portion 30,405 31,700 31,700 26,043 36,200 4,500 14% 101-3008-50215 Other Fringe Benefits 0 0 0 4,275 5,850 5,850 0% 101-3008-50221 Medical Insurance 77,377 111,400 111,400 66,559 83,600 (27,800) -30% 101-3008-50222 Vision Insurance 1,233 0 0 956 0 0 0% 101-3008-50223 Dental Insurance 5,181 0 0 3,578 0 0 0% 101-3008-50224 Life Insurance 244 0 0 236 0 0 0% 101-3008-50225 Long Term Disability 1,961 1,900 1,900 1,869 2,400 500 24% 101-3008-50230 Workers Comp Insurance 9,400 9,400 9,400 4,700 9,400 0 0% 101-3008-50240 Social Security -Medicare 5,483 5,300 5,300 4,822 5,600 300 6% 50 - Salaries and Benefits Totals: 506,901 553,052 553,052 443,438 572,494 19,442 4% 60 - Contract Services 101-3008-60115 Janitorial 187,188 215,000 215,000 140,305 250,000 35,000 18% 101-3008-60116 Pest Control 6,222 9,000 9,000 6,399 9,500 500 6% 101-3008-60123 Security & Alarm 8,133 12,000 12,000 6,683 12,000 0 0% 101-3008-60196 Annual Permits/Inspectio 6,387 6,000 6,000 5,089 8,000 2,000 33% 60 - Contract Services Totals: 207,930 2421000 242,000 158,476 279,500 37,500 17% 62 - Maintenance & Operations 101-3008-60320 Travel & Training 85 2,000 2,000 76 2,000 0 0% 101-3008-60427 Safety Gear 1,153 1,200 1,200 536 1,200 0 0% 101-3008-60431 Materials/Supplies 33,869 35,000 35,000 51,416 50,000 15,000 43% 101-3008-60432 Tools/Equipment 2,313 8,000 8,000 9,433 8,000 0 0% 101-3008-60481 Office Supplies 385 500 500 0 500 0 0% 101-3008-60667 HVAC 91,004 70,000 100,000 66,239 100,000 0 0% 101-3008-60690 Uniforms 1,864 1,700 1,700 1,733 2,000 300 20% 101-3008-60691 Maintenance/Services 55,457 60,000 70,000 70,684 90,000 20,000 33% 101-3008-61702 Facility Rent 1,100 1,100 1,100 0 0 (1,100) -100% 62 - Maintenance & Operations Totals: 187,230 179,500 219,500 200,118 253,700 34,200 180/0 66 - Utilities 101-3008-61100 Gas - Utilities 9,648 8,500 8,500 11,292 13,000 4,500 47% 101-3008-61101 Electricity - Utilities 179,458 140,000 140,000 163,597 180,000 40,000 22% 101-3008-61200 Water - Utilities 11,396 10,000 10,000 8,485 10,000 0 0% 66 - Utilities Totals: 200,502 158,500 158,500 183,375 203,000 44,500 22% 69 - Internal Service Charges 101-3008-91842 Liability Insurance & Claii 67,000 67,000 67,000 33,500 67,000 0 0% 101-3008-98110 Information Tech Charge 85,800 103,500 103,500 51,750 103,500 0 0% 101-3008-98140 Facility & Fleet Maintenar 119,200 86,500 86,500 43,250 86,500 0 0% 69 - Internal Service Charges Totals: 272,000 257,000 257,000 128,500 257,000 0 00/0 41 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 3008 - Public Buildings Totals: 1,374,563 1,390,052 1,430,052 1,113,907 1,565,694 135,642 10% 42 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 3008 - Public Buildings 101-3008-50101 Permanent Full Time 393,444.00 50% - Facilities Deputy Director (50% Parks Maintenance) 100% - Management Analyst 100% - Maintenance and Operations Technician 100% - Maintenance and Operations Coordinator 100% - Maintenance Worker I 101-3008-60115 Janitorial 250,000.00 Janitorial services for all public buildings including parks 101-3008-60320 Travel & Training 2,000.00 HVAC training 101-3008-60667 HVAC 100,000.00 For all public buildings including City Hall, Fritz Burns Pool, La Quinta Park, Maintenance Yard, Public Works Office, Sports Complex, and Wellness Center 101-3008-60691 Maintenance/Services 90,000.00 Public building repairs and maintenance 43 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 7001 - Public Works Administration 50 - Salaries and Benefits 101-7001-50101 Permanent Full Time 339,672 390,762 390,762 316,990 417,373 26,611 7% 101-7001-50150 Other Compensation 1,540 500 500 1,406 500 0 0% 101-7001-50200 PERS-City Portion 33,219 37,000 37,000 30,495 43,100 6,100 17% 101-7001-50215 Other Fringe Benefits 0 0 0 3,800 5,200 5,200 0% 101-7001-50221 Medical Insurance 59,707 99,000 99,000 52,537 95,700 (3,300) -4% 101-7001-50222 Vision Insurance 930 0 0 721 0 0 0% 101-7001-50223 Dental Insurance 4,101 0 0 2,565 0 0 0% 101-7001-50224 Life Insurance 250 0 0 210 0 0 0% 101-7001-50225 Long Term Disability 1,820 2,100 2,100 1,939 2,600 500 28% 101-7001-50230 Workers Comp Insurance 8,400 8,400 8,400 4,200 8,400 0 0% 101-7001-50240 Social Security -Medicare 4,969 5,600 5,600 4,631 5,900 300 5% 50 - Salaries and Benefits Totals: 454,607 543,362 543,362 419,492 578,773 35,411 7% 60 - Contract Services 101-7001-60104 Consultants 0 150,000 150,000 500 I 100,000 (50,000) -33% 60 - Contract Services Totals: 0 150,000 150,000 500 100,000 (50,000) -33% 62 - Maintenance & Operations 101-7001-60320 Travel & Training 2,597 5,000 5,000 2,207 5,000 0 0% 101-7001-60351 Membership Dues 1,350 1,500 1,500 0 1,500 0 0% 101-7001-60400 Office Supplies 714 2,000 2,000 793 2,000 0 0% 101-7001-60420 Operating Supplies 271 1,000 1,000 154 500 (500) -50% 62 - Maintenance & Operations Totals: 4,932 9,500 9,500 3,154 9,000 (500) -6% 69 - Internal Service Charges 101-7001-98110 Information Tech Charge 76,300 92,000 92,000 46,000 I 92,000 0 0% 69 - Internal Service Charges Totals: 76,300 92,000 92,000 46,000 92,000 0 00/0 001 - Public Works Administration Totals: 535,839 794,862 794,862 469,146 779,773 (15,089) -2% 44 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 7001 - Public Works Administration 101-7001-50101 Permanent Full Time 417,373.00 100% - Public Works Director/City Engineer 100% - Management Analyst 100% - Management Assistant 100% - Administrative Assistant 101-7001-60104 Consultants 100,000.00 Professional services and on -call electrical services 101-7001-60320 Travel & Training 5,000.00 Certification trainings 101-7001-60351 Membership Dues 1,500.00 American Public Works Association (APWA) 45 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 7002 - Public Works Development Service 50 - Salaries and Benefits 101-7002-50101 Permanent Full Time 120,016 125,460 125,460 102,167 132,894 7,434 6% 101-7002-50150 Other Compensation 481 0 0 341 0 0 0% 101-7002-50200 PERS-City Portion 14,642 15,100 15,100 12,129 18,100 3,000 20% 101-7002-50215 Other Fringe Benefits 0 0 0 950 1,300 1,300 0% 101-7002-50221 Medical Insurance 7,359 24,800 24,800 5,765 23,900 (900) -4% 101-7002-50222 Vision Insurance 39 0 0 71 0 0 0% 101-7002-50223 Dental Insurance 235 0 0 488 0 0 0% 101-7002-50224 Life Insurance 54 0 0 51 0 0 0% 101-7002-50225 Long Term Disability 656 800 800 618 800 0 0% 101-7002-50230 Workers Comp Insurance 2,100 2,100 2,100 1,050 2,100 0 0% 101-7002-50240 Social Security -Medicare 1,775 1,800 1,800 1,515 1,900 100 6% 50 - Salaries and Benefits Totals: 147,359 170,060 170,060 125,145 180,994 10,934 7% 60 - Contract Services 101-7002-60103 Professional Services 101-7002-60104 Consultants 101-7002-60183 Map/Plan Checking 60 - Contract Services Totals 55,610 95,000 3,500 5,000 96,140 150,000 95,000 66,297 5,000 3,500 150,000 64,263 100,000 5,000 6% 5,000 0 0% 150,000 0 0% 155,250 250,000 250,000 134,060 255,000 5,000 2% 62 - Maintenance & Operations 101-7002-60320 Travel & Training 0 1,000 1,000 0 1,500 500 50% 101-7002-60351 Membership Dues 0 500 500 0 500 0 0% 101-7002-60420 Operating Supplies 0 500 500 0 500 0 0% 101-7002-60450 Advertising 2,189 3,000 3,000 1,316 3,000 0 0% 62 - Maintenance & Operations Totals: 2,189 5,000 5,000 1,316 5,500 500 110/0 69 - Internal Service Charges 101-7002-98110 Information Tech Charge 101-7002-98140 Facility & Fleet Maintenar 69 - Internal Service Charges Totals: 19,100 23,000 23,000 11,500 51,100 64,900 64,900 32,450 23,000 0 0% 64,900 0 0% 70,200 87,900 87,900 43,950 87,900 0 00/0 ublic Works Development Services Totals: 374,998 512,960 512,960 304,472 529,394 16,434 4% 46 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES Department : 7002 - Public Works Development Services 101-7002-50101 = Permanent Full Time � = 132,894.00 100% - Associate Engineer 101-7002-60103 Professional Services 100,000.00 Stormwater Commercial/Restaurant State Mandate National Pollution Discharge Elimination Systems 101-7002-60104 Consultants 5,000.00 Project consulting services 101-7002-60183 Map/Plan Checking 150,000.00 On -call map checking and engineering civil plan check services 101-7002-60320 Travel & Training 1,500.00 For various training events including: Desert Valley Builders Association meetings, American Public Works Association, professional engineering review courses, and water quality/ flood seminars 101-7002-60351 Membership Dues 500.00 Board of Civil Engineers license Other professional organizations 101-7002-60450 Advertising 3,000.00 Public hearing notices FY 2023/24 PROPOSED BUDGET 47 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 7003 - Streets 50 - Salaries and Benefits 101-7003-50101 Permanent Full Time 193,862 248,268 248,268 153,826 217,200 (31,068) -14% 101-7003-50105 Salaries - Overtime 547 0 0 0 0 0 0% 101-7003-50106 Standby 7,158 9,000 9,000 11,180 15,000 6,000 86% 101-7003-50107 Standby Overtime 3,536 1,000 1,000 11,555 15,000 14,000 519% 101-7003-50150 Other Compensation 481 500 500 321 500 0 0% 101-7003-50200 PERS-City Portion 18,883 18,200 18,200 12,976 16,100 (2,100) -10% 101-7003-50215 Other Fringe Benefits 0 0 0 950 3,900 3,900 0% 101-7003-50221 Medical Insurance 39,425 74,300 74,300 31,244 71,700 (2,600) -4% 101-7003-50222 Vision Insurance 434 0 0 231 0 0 0% 101-7003-50223 Dental Insurance 2,484 0 0 1,463 0 0 0% 101-7003-50224 Life Insurance 148 0 0 113 0 0 0% 101-7003-50225 Long Term Disability 1,071 1,600 1,600 814 1,300 (300) -23% 101-7003-50230 Workers Comp Insurance 6,300 6,300 6,300 3,150 6,300 0 0% 101-7003-50240 Social Security -Medicare 2,969 3,600 3,600 2,557 3,000 (600) -30% 50 - Salaries and Benefits Totals: 277,298 362,768 362,768 230,380 350,000 (12,768) -40/o 60 - Contract Services 101-7003-60103 Professional Services 56,904 250,000 250,000 38,941 350,000 100,000 143% 101-7003-60120 Street Cleaning/Accident! 7,849 10,000 10,000 0 10,000 0 0% 60 - Contract Services Totals: 64,753 260,000 260,000 38,941 360,000 100,000 125% 62 - Maintenance & Operations 101-7003-60320 Travel & Training 101-7003-60351 Membership Dues 101-7003-60400 Office Supplies 101-7003-60420 Operating Supplies 101-7003-60423 Supplies -Graffiti and Van 101-7003-60432 Tools/Equipment 62 - Maintenance & Operations Totals: 897 10,000 10,000 3,716 15,000 5,000 83% 412 500 500 514 550 50 10% 59 500 500 43 500 0 0% 10,766 10,000 10,000 14,986 15,000 5,000 45% 0 0 0 104 0 0 0% 14,970 37,000 37,000 23,847 42,000 5,000 33% 27,104 58,000 58,000 43,210 73,050 15,050 46% 64 - Other Expenses 101-7003-60510 Signal Knockdowns, Cont 0 5,000 5,000 0 I 5,000 0 0% 64 - Other Expenses Totals: 0 5,000 5,000 0 5,000 0 00/0 69 - Internal Service Charges 101-7003-98110 Information Tech Charge 57,200 69,000 69,000 34,500 I 69,000 0 0% 69 - Internal Service Charges Totals: 57,200 69,000 69,000 34,500 69,000 0 00/0 7003 - Streets Totals: 426,354 754,768 754,768 347,031 857,050 102,282 20% 48 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 7003 - Streets 101-7003-50101 Permanent Full Time 101-7003-60103 101-7003-60320 101-7003-60351 101-7003-60510 100% - Traffic Operations Analyst 100% - Traffic Signal Technician (2) Professional Services 217,200.00 350,000.00 Street division support services and unanticipated repairs suds sidewalks, sinkholes, asphalt, and drainage channels Sidewalk study to assess sidewalk infrastructure Travel & Training 15,000.00 Onsite hearing tests American Traffic Safety Services Association (ATSSA) certification International Municipal Signal Association (IMSA) certification Class B commercial and eauioment operator certification Membership Dues 550.00 CA Park and Recreations American Traffic Safety Services Association (ATSSA) Signal Knockdowns, Contingen 5,000.00 For traffic signal repairs due to accidents 49 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 7006 - Engineering Services 50 - Salaries and Benefits 101-7006-50101 Permanent Full Time 237,187 237,456 237,456 142,563 243,400 5,944 3% 101-7006-50105 Salaries - Overtime 0 0 0 45 500 500 0% 101-7006-50106 Standby 8,231 9,000 9,000 1,479 5,000 (4,000) -44% 101-7006-50107 Standby Overtime 0 1,000 1,000 0 1,000 0 0% 101-7006-50150 Other Compensation 481 500 500 81 500 0 0% 101-7006-50200 PERS-City Portion 17,199 18,000 18,000 9,933 18,100 100 1% 101-7006-50215 Other Fringe Benefits 0 0 0 1,900 3,900 3,900 0% 101-7006-50221 Medical Insurance 43,615 74,300 74,300 27,789 71,700 (2,600) -4% 101-7006-50222 Vision Insurance 563 0 0 307 0 0 0% 101-7006-50223 Dental Insurance 3,390 0 0 1,813 0 0 0% 101-7006-50224 Life Insurance 155 0 0 105 0 0 0% 101-7006-50225 Long Term Disability 1,280 1,400 1,400 814 1,500 100 7% 101-7006-50230 Workers Comp Insurance 6,300 6,300 6,300 3,150 6,300 0 0% 101-7006-50240 Social Security -Medicare 3,602 3,500 3,500 2,098 3,500 0 0% 50 - Salaries and Benefits Totals: 322,004 351,456 351,456 192,078 355,400 3,944 10/0 60 - Contract Services 101-7006-60103 Professional Services 12,258 210,000 210,000 0 20,000 (190,000) -760% 101-7006-60104 Consultants 28,006 60,000 60,000 17,275 60,000 0 0% 101-7006-60144 Contract Traffic Engineer 151,732 200,000 200,000 139,475 200,000 0 0% 101-7006-60145 Traffic Counts/Studies 0 20,000 20,000 0 20,000 0 0% 101-7006-60146 PM 10 - Dust Control 79,581 100,000 100,000 31,958 250,000 150,000 214% 60 - Contract Services Totals: 271,577 590,000 590,000 188,708 550,000 (40,000) -110/0 62 - Maintenance & Operations 101-7006-60320 Travel & Training 4,588 5,000 5,000 270 5,000 0 0% 101-7006-60351 Membership Dues 475 1,100 1,100 1,619 1,100 0 0% 101-7006-60352 Subscriptions & Publicatic 0 200 200 123 200 0 0% 101-7006-60420 Operating Supplies 1,736 1,000 1,000 339 1,000 0 0% 101-7006-60427 Safety Gear 972 1,000 1,000 624 1,000 0 0% 101-7006-60690 Uniforms 1,231 2,000 2,000 391 2,000 0 0% 10,300 0 00/0 62 - Maintenance & Operations Totals: 9,002 10,300 10,300 3,366 64 - Other Expenses 101-7006-60480 Contributions to Other Ac 98,689 0 225,400 0 I 0 (225,400) -70% 64 - Other Expenses Totals: 98,689 0 225,400 0 0 (225,400) -70% 69 - Internal Service Charges 101-7006-98110 Information Tech Charge 57,200 69,000 69,000 34,500 I 69,000 0 0% 69 - Internal Service Charges Totals: 57,200 69,000 69,000 34,500 69,000 0 00/0 7006 - Engineering Services Totals: 758,472 1,020,756 1,246,156 418,652 984,700 (261,456) -24% 50 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 7006 - Engineering Services 101-7006-50101 Permanent Full Time 100% - Assistant Construction Manager 100% - Construction Inspector (2) 101-7006-60103 Professional Services Regional scour analysis 101-7006-60104 Consultants Project design services 101-7006-60146 PM 10 - Dust Control 243,400.00 20,000.00 60,000.00 250,000.00 Vacant city land dust control - near SilverRock, Highway 111 next to the Marriott Hotel, and other city owned land 101-7006-60320 Travel & Training 5,000.00 Coachella Valley American Public Works Association (APWA) meetings California Local Technical Assistance Program (LTAP) training Geographic Information Systems (GIS) certification National Pollutant Discharge Elimination System (NPDES) certification Certified Inspector trainina 101-7006-60351 Membership Dues 1,100.00 American Public Works Association (APWA) Institute of Transportation Engineers (ITE) American Society of Civil Engineers (ASCE) 101-7006-60352 Subscriptions & Publications 200.00 Subdivision map act books 51 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 6001 - Design & Development Administra 50 - Salaries and Benefits 101-6001-50101 Permanent Full Time 318,508 286,824 286,824 255,732 312,105 25,281 9% 101-6001-50110 Commissions & Boards 10,200 8,400 8,400 4,623 8,400 0 0% 101-6001-50150 Other Compensation 1,444 500 500 864 500 0 0% 101-6001-50200 PERS-City Portion 28,506 25,700 25,700 21,144 27,800 2,100 8% 101-6001-50215 Other Fringe Benefits 0 0 0 2,850 3,900 3,900 0% 101-6001-50221 Medical Insurance 72,739 74,300 74,300 48,976 71,700 (2,600) -4% 101-6001-50222 Vision Insurance 739 0 0 441 0 0 0% 101-6001-50223 Dental Insurance 3,034 0 0 1,453 0 0 0% 101-6001-50224 Life Insurance 237 0 0 177 0 0 0% 101-6001-50225 Long Term Disability 1,691 1,600 1,600 1,517 1,900 300 23% 101-6001-50230 Workers Comp Insurance 6,300 6,300 6,300 3,150 6,300 0 0% 101-6001-50240 Social Security -Medicare 4,766 4,400 4,400 3,779 4,400 0 0% 101-6001-50241 Social Security -FICA 583 0 0 273 0 0 0% 50 - Salaries and Benefits Totals: 448,748 408,024 408,024 344,979 437,005 28,981 80/0 60 - Contract Services 101-6001-60104 Consultants 0 10,000 10,000 0 10,000 0 0% 101-6001-60122 Credit Card Fees 222,248 150,000 150,000 118,291 150,000 0 0% 60 - Contract Services Totals: 222,248 160,000 160,000 118,291 160,000 0 00/0 62 - Maintenance & Operations 101-6001-60320 Travel & Training 101-6001-60351 Membership Dues 101-6001-60352 Subscriptions & Publicati< 101-6001-60400 Office Supplies 101-6001-60410 Printing 101-6001-60420 Operating Supplies 101-6001-60450 Advertising 62 - Maintenance & Operations Totals: 69 - Internal Service Charges 101-6001-98110 Information Tech Charge 101-6001-98140 Facility & Fleet Maintenar 69 - Internal Service Charges Totals: 280 5,000 5,000 2,072 5,000 0 0% 440 600 600 250 600 0 0% 119 700 700 207 700 0 0% 636 3,000 3,000 41 2,000 (1,000) -33% 0 400 400 0 400 0 0% 1,156 1,000 1,000 708 1,000 0 0% 840 1,000 1,000 0 1,000 0 0% 3,471 11,700 11,700 3,278 10,700 (1,000) -100/0 57,200 69,000 69,000 85,200 108,100 108,100 34,500 54.050 69,000 0 0% 08,100 0 0% 142,400 177,100 177,100 88,550 177,100 0 00/0 ign & Development Administration Totals: 816,867 756,824 756,824 555,097 784,805 27,981 4% 52 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 6001 - Design & Development Administration 101-6001-50101 Permanent Full Time 100% - Design & Development Director 100% - Administrative Assistant 100% - Administrative Technician 101-6001-60104 Consultants Studies and predesign for projects Disadvantaged Business Enterprise Program 101-6001-60320 Travel & Training Staff professional development American Planning Association (APA) Conference 101-6001-60351 Membership Dues American Public Works Association (APWA) 101-6001-60352 Subscriptions & Publications The Desert Sun 101-6001-60410 Printing Materials for community events 101-6001-60450 Advertising Public noticing requirements 312,105.00 10,000.00 5,000.00 600.00 700.00 400.00 1,000.00 53 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 6002 - Planning 50 - Salaries and Benefits 101-6002-50101 Permanent Full Time 296,800 317,730 317,730 253,881 339,630 21,900 7% 101-6002-50150 Other Compensation 1,444 0 0 1,024 0 0 0% 101-6002-50200 PERS-City Portion 22,482 23,300 23,300 18,957 25,400 2,100 9% 101-6002-50215 Other Fringe Benefits 0 0 0 2,850 3,900 3,900 0% 101-6002-50221 Medical Insurance 40,249 74,300 74,300 40,411 71,800 (2,500) -4% 101-6002-50222 Vision Insurance 559 0 0 499 0 0 0% 101-6002-50223 Dental Insurance 2,015 0 0 2,047 0 0 0% 101-6002-50224 Life Insurance 163 0 0 157 0 0 0% 101-6002-50225 Long Term Disability 1,668 2,000 2,000 1,591 2,100 100 6% 101-6002-50230 Workers Comp Insurance 6,300 6,300 6,300 3,150 6,300 0 0% 101-6002-50240 Social Security -Medicare 4,338 4,600 4,600 3,716 4,800 200 5% 50 - Salaries and Benefits Totals: 376,017 428,230 428,230 328,285 453,930 25,700 7% 60 - Contract Services 101-6002-60103 Professional Services 44,602 160,000 160,000 78,406 150,000 (10,000) -5% 101-6002-60125 Temporary Agency Servii 68,526 65,000 65,000 33,343 0 (65,000) -93% 60 - Contract Services Totals: 113,128 225,000 225,000 111,749 150,000 (75,000) -27% 62 - Maintenance & Operations 101-6002-60320 Travel & Training 910 14,000 14,000 9,402 14,000 0 0% 101-6002-60351 Membership Dues 575 500 500 375 500 0 0% 101-6002-60352 Subscriptions & Publicati< 299 100 100 304 400 300 300% 101-6002-60450 Advertising 11,211 8,000 8,000 6,570 10,000 2,000 20% 24,900 2,300 12% 62 - Maintenance & Operations Totals: 12,995 22,600 22,600 16,651 69 - Internal Service Charges 101-6002-98110 Information Tech Charge 57,200 69,000 69,000 34,500 I 69,000 0 0% 69 - Internal Service Charges Totals: 57,200 69,000 69,000 34,500 69,000 0 00/0 6002 - Planning Totals: 559,340 744,830 744,830 491,185 697,830 (47,000) -6% 54 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 6002 -Planning 101-6002-50101 Permanent Full Time 101-6002-60103 101-6002-60320 100% - Planning Manager 100% - Senior Planner 100% - Associate Planner Professional Services Professional planning Environmental services Specific plan amendments GIS consulting services Historical Survev Travel & Training 339,630.00 150,000.00 14,000.00 Staff professional development Planning Commissioners Academy- League of Cities American Planning Association (APA) Conference 101-6002-60351 Membership Dues 500.00 American Planning Association (APA) 101-6002-60352 Subscriptions & Publications 400.00 International Cost Engineering Council - CEQA books Subdivision Map Act Planning and zoning laws 101-6002-60450 Advertising 10,000.00 Planning hearing notices Public notification requirements for city and development projects - Desert Sun Outreach workshops 55 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 6003 - Building 50 - Salaries and Benefits 101-6003-50101 Permanent Full Time 368,198 492,762 492,762 333,086 529,316 36,554 9% 101-6003-50105 Salaries - Overtime 9,531 15,000 15,000 21,916 20,000 5,000 50% 101-6003-50150 Other Compensation 2,004 2,900 2,900 1,787 2,000 (900) -45% 101-6003-50200 PERS-City Portion 32,418 41,500 41,500 28,658 47,200 5,700 16% 101-6003-50215 Other Fringe Benefits 0 0 0 3,800 7,800 7,800 0% 101-6003-50221 Medical Insurance 90,812 148,500 148,500 80,200 143,500 (5,000) -5% 101-6003-50222 Vision Insurance 1,088 0 0 890 0 0 0% 101-6003-50223 Dental Insurance 5,074 0 0 3,944 0 0 0% 101-6003-50224 Life Insurance 244 0 0 246 0 0 0% 101-6003-50225 Long Term Disability 2,041 3,100 3,100 2,032 3,200 100 4% 101-6003-50230 Workers Comp Insurance 10,500 12,500 12,500 6,250 12,500 0 0% 101-6003-50240 Social Security -Medicare 5,751 7,100 7,100 5,150 7,500 400 7% 101-6003-50241 Social Security -FICA 1,170 0 0 0 0 0 0% 101-6003-50251 Temporary 18,866 0 0 0 0 0 0% 50 - Salaries and Benefits Totals: 547,698 723,362 723,362 487,960 773,016 49,654 8% 60 - Contract Services 101-6003-60118 Plan Checks 246,380 290,000 440,000 176,263 I 290,000 (150,000) -52% 60 - Contract Services Totals: 246,380 290,000 440,000 176,263 290,000 (150,000) -52% 62 - Maintenance & Operations 101-6003-60320 Travel & Training 101-6003-60351 Membership Dues 101-6003-60352 Subscriptions & Publicati< 101-6003-60420 Operating Supplies 101-6003-60425 Supplies - Field 101-6003-60690 Uniforms 62 - Maintenance & Operations Totals: 1,907 3,000 3,000 2,010 3,000 0 0% 215 700 700 563 700 0 0% 0 3,000 3,000 2,064 1,500 (1,500) -750% 0 600 600 604 600 0 0% 0 1,000 1,000 0 1,000 0 0% 973 2,000 2,000 242 2,000 0 0% 3,095 10,300 10,300 5,484 8,800 (1,500) -20% 69 - Internal Service Charges 101-6003-98110 Information Tech Charge 95,400 138,000 138,000 69,000 138,000 0 0% 101-6003-98140 Facility &Fleet Maintenar 68,100 129,700 129,700 64,850 129,700 0 0% 69 - Internal Service Charges Totals: 163,500 267,700 267,700 133,850 267,700 0 00/0 6003 - Building Totals: 960,672 1,291,362 1,441,362 803,557 1,339,516 (101,846) -90/0 56 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 6003 - Building 101-6003-50101 = Permanent Full Time 529,316.00 100% - Building Official 100% - Senior Building Inspector/Plans Examiner 100% - Building Inspector II (2) 100% - Building Inspector I 100% - Plans Examiner 101-6003-60118 Plan Checks 290,000.00 Consulting services as needed to support plan check review services 101-6003-60320 Travel & Training 3,000.00 CA Building Officials (CALBO) International Code Council certifications 101-6003-60351 Membership Dues 700.00 CA Building Officials (CALBO) International Association of Plumbing and Mechanical Officials (IAPMO) 101-6003-60352 Subscriptions & Publications 1,500.00 Updated California Building Code books and other professional subscriptions 57 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 6006 - The Hub 50 - Salaries and Benefits 101-6006-50101 Permanent Full Time 401,194 570,282 570,282 373,631 543,590 (26,692) -5% 101-6006-50102 Salaries - Part Time 31,639 71,500 71,500 44,204 80,900 9,400 31% 101-6006-50150 Other Compensation 2,407 0 0 1,707 0 0 0% 101-6006-50200 PERS-City Portion 38,760 48,200 48,200 36,365 56,500 8,300 19% 101-6006-50215 Other Fringe Benefits 0 0 0 4,750 9,100 9,100 0% 101-6006-50221 Medical Insurance 96,114 198,000 198,000 99,144 167,300 (30,700) -21% 101-6006-50222 Vision Insurance 1,219 0 0 1,060 0 0 0% 101-6006-50223 Dental Insurance 5,875 0 0 5,815 0 0 0% 101-6006-50224 Life Insurance 285 0 0 312 0 0 0% 101-6006-50225 Long Term Disability 2,242 3,600 3,600 2,316 3,300 (300) -11% 101-6006-50230 Workers Comp Insurance 14,700 16,700 16,700 8,350 16,700 0 0% 101-6006-50240 Social Security -Medicare 6,276 8,100 8,100 6,059 7,600 (500) -7% 50 - Salaries and Benefits Totals: 600,711 916,382 916,382 583,714 884,990 (31,392) -4% 60 - Contract Services 101-6006-60103 Professional Services 54,165 70,000 70,000 0 0 (70,000) -64% 101-6006-60125 Temporary Agency Servi( 40,871 60,000 60,000 41,584 0 (60,000) -120% 60 - Contract Services Totals: 95,036 130,000 130,000 41,584 0 (130,000) -81% 62 - Maintenance & Operations 101-6006-60137 Community Special Eveni 101-6006-60320 Travel & Training 101-6006-60351 Membership Dues 101-6006-60420 Operating Supplies 101-6006-60450 Advertising 62 - Maintenance & Operations Totals: 69 - Internal Service Charges 101-6006-98110 Information Tech Charge 69 - Internal Service Charges Totals; 0 1,645 150 3,344 0 0 2,000 200 4,000 0 0 2,000 200 4,000 0 0 881 0 3,812 0 0 10,000 0 5,000 0 0 8,000 (200) 1,000 0 0% 400% -100% 25% 0% 5,140 6,200 6,200 4,693 15,000 8,800 79% 133,500 183,900 183,900 91,950 I 183,900 0 0% 133,500 183,900 183,900 91,950 183,900 0 00/0 6006 - The Hub Totals: 834,387 1,236,482 1,236,482 721,941 1,083,890 (152,592) -14% 58 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 6006 - The Hub 101-6006-50101 Permanent Full Time 100% - Hub Manager 100% - Permit Technician (5) 100% - Administrative Assistant 101-6006-50102 Salaries - Part Time 100% - Software Program Writer P/T 101-6006-60320 Travel & Training 543,590.00 80,900.00 10,000.00 Tyler Annual Conference California Municipal Revenue & Tax Annual Conference Structured Query Language (SQL) training Fred Pryor- Technical & management training 59 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1006 - Finance 50 - Salaries and Benefits 101-1006-50101 Permanent Full Time 689,082 817,530 817,530 671,440 872,950 55,420 7% 101-1006-50110 Commissions & Boards 1,950 3,700 3,700 1,350 3,700 0 0% 101-1006-50150 Other Compensation 2,407 0 0 2,627 0 0 0% 101-1006-50200 PERS-City Portion 60,175 69,700 69,700 58,270 83,500 13,800 20% 101-1006-50201 PERS-Employee Portion 0 0 0 0 0 0 0% 101-1006-50210 PERS-Survivor Benefits 0 0 0 (2) 0 0 0% 101-1006-50215 Other Fringe Benefits 0 0 0 8,455 11,570 11,570 482% 101-1006-50221 Medical Insurance 146,260 220,300 220,300 137,301 212,800 (7,500) -4% 101-1006-50222 Vision Insurance 1,724 0 0 1,507 0 0 0% 101-1006-50223 Dental Insurance 6,777 0 0 6,112 0 0 0% 101-1006-50224 Life Insurance 388 0 0 420 0 0 0% 101-1006-50225 Long Term Disability 3,842 5,000 5,000 4,103 5,400 400 9% 101-1006-50230 Workers Comp Insurance 17,600 17,600 17,600 8,800 17,600 0 0% 101-1006-50240 Social Security -Medicare 10,020 11,700 11,700 9,756 12,400 700 6% 101-1006-50241 Social Security -FICA 121 0 0 84 0 0 0% 50 - Salaries and Benefits Totals: 940,346 1,145,530 1,145,530 910,222 1,219,920 74,390 7% 60 - Contract Services 101-1006-60102 Administration 12,814 20,000 20,000 10,004 20,000 0 0% 101-1006-60103 Professional Services 29,028 62,000 62,000 13,721 70,000 8,000 13% 101-1006-60104 Consultants 37,532 40,000 40,000 55,413 50,000 10,000 25% 101-1006-60106 Auditors 37,250 80,000 80,000 60,220 80,000 0 0% 101-1006-60122 Credit Card Fees 840 3,000 3,000 1,180 1,500 (1,500) -50% 60 - Contract Services Totals: 117,464 205,000 205,000 140,537 221,500 16,500 90/0 62 - Maintenance & Operations 101-1006-60137 Community Engagement 0 1,500 1,500 335 1,500 0 0% 101-1006-60320 Travel & Training 6,275 25,000 25,000 8,156 25,000 0 0% 101-1006-60351 Membership Dues 2,859 3,500 3,500 3,238 3,500 0 0% 101-1006-60352 Subscriptions & Publicati< 1,392 2,200 2,200 2,020 2,200 0 0% 101-1006-60400 Office Supplies 1,811 2,500 2,500 848 2,500 0 0% 101-1006-60410 Printing 2,342 5,000 5,000 1,990 5,000 0 0% 101-1006-60450 Advertising 172 1,000 1,000 0 1,000 0 0% 62 - Maintenance & Operations Totals: 14,851 40,700 40,700 16,586 40,700 0 00/0 69 - Internal Service Charges 101-1006-98110 Information Tech Charge 168,500 204,600 204,600 102,300 I 204,600 0 0% 69 - Internal Service Charges Totals: 168,500 204,600 204,600 102,300 204,600 0 00/0 1006 - Finance Totals: 1,241,161 1,595,830 1,595,830 1,169,646 1,686,720 90,890 6% 60 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 1006 - Finance 101-1006-50101 Permanent Full Time 872,950.00 90% - Finance Director (10% Housing Fund) 100% - Financial Services Analyst 100% - Accounting Manager 100% - Accountant 100% - Junior Accountant 100% - Account Technician (3) 100% - Management Assistant 101-1006-60102 Administration 20,000.00 Bank service fees Fiscal custodian fees 101-1006-60103 Professional Services 70,000.00 Financial Advisory Commission Subcommittee Support Professional accounting support Armored Car Services Annual Budget -at -a -Glance Third party audits & policy verifications State Controller's Report - Citywide Pension Plan Review Consulting Services OPEB annual third -party valuation. retiree health 101-1006-60104 Consultants 50,000.00 Property tax revenue analysis Sales tax revenue analysis 101-1006-60137 Community Engagement 1,500.00 Community workshop and budget outreach 61 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET 101-1006-60320 Travel & Training 25,000.00 California Society of Municipal Finance Officers (CSMFO) Annual Conference California Municipal Treasurers Association (CMTA) Conference League of California Cities Conference Tyler ERP 10 training - Financial software Annual GASB update training Various half -day classes: CSMFO, GFOA, CAPPO 101-1006-60351 Membership Dues 3,500.00 CA Municipal Finance Officers Association (CSMFO) CA Municipal Treasurer Association (CMTA) Government Finance Officers Association (GFOA) CA Assoc. of Public Procurement Officials (CAPPO) UCLA Economic Forecast 101-1006-60352 Subscriptions & Publications 2,200.00 Annual Comprehensive Financial Report (ACFR) statistical data reports 101-1006-60410 Printing 5,000.00 Accounts Payable and Payroll checks Budget and financial reports - covers and tabs Financial Advisory Commission reports 101-1006-60450 Advertising 1,000.00 Newspaper advertisements for surplus sales and Request for Proposals 62 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1007 - Central Services 50 - Salaries and Benefits 101-1007-50109 Vacation & Sick Leave Bu 128,834 150,000 150,000 123,320 150,000 0 0% 101-1007-50115 Contingency for Stafffing 7,386 900,000 900,000 0 1,500,000 600,000 150% 101-1007-50117 PERS - Unfunded Pensior 3,593,526 2,241,600 12,441,600 12,427,058 950,000 (11,491,600) -320% 101-1007-50200 PERS-City Portion 0 0 0 1,539 0 0 0% 101-1007-50221 Medical Insurance 0 0 0 926 0 0 0% 101-1007-50222 Vision Insurance 0 0 0 14 0 0 0% 101-1007-50223 Dental Insurance 0 0 0 66 0 0 0% 101-1007-50224 Life Insurance 0 0 0 4 0 0 0% 101-1007-50225 Long Term Disability 0 0 0 28 0 0 0% 101-1007-50240 Social Security -Medicare 1,868 0 0 1,789 0 0 0% 101-1007-50243 Employer Contrib Retiree 29,641 36,000 36,000 20,950 35,000 (1,000) -3% 101-1007-50244 State Unemployment Ins 11,991 25,000 25,000 20,230 25,000 0 0% 50 - Salaries and Benefits Totals: 3,773,246 3,352,600 13,552,600 12,595,923 2,660,000 (10,892,600) -255% 62 - Maintenance & Operations 101-1007-60351 Membership Dues 101-1007-60401 Operating Supplies 101-1007-60402 Forms, Copier Paper 101-1007-60403 Citywide Supplies 101-1007-60405 Miscellaneous Supplies 101-1007-60470 Postage 101-1007-60535 Sales Tax Reimbursemen 101-1007-60536 TOT Resort Rebate Progr 101-1007-60661 Postage Machine 101-1007-60663 Typewriters 62 - Maintenance & Operations Totals: 64 - Other Expenses 101-1007-60213 Interest Expense 64 - Other Expenses Totals 120 200 200 120 200 0 0% 0 1,000 1,000 0 1,000 0 0% 2,628 5,000 5,000 3,426 5,000 0 0% 9,794 8,000 8,000 7,369 8,000 0 0% 0 1,000 1,000 227 1,000 0 0% 18,133 25,000 25,000 17,493 25,000 0 0% 72,799 60,000 60,000 52,972 0 (60,000) -80% 50,000 100,000 300,000 0 100,000 (200,000) -80% 1,026 13,000 13,000 12,351 13,000 0 0% 227 0 0 0 0 0 0% 154,728 213,200 413,200 93,959 153,200 (260,000) -69% 779 0 0 0 I 0 0 0% 779 0 0 0 0 0 00/0 68 - Capital Expenses 101-1007-71050 Buildings (5,400) 0 0 0 0 0 0% 101-1007-74010 Land Acquisition 604,525 20,000 480,000 452,554 500,000 20,000 3% 68 - Capital Expenses Totals: 599,125 20,000 480,000 452,554 500,000 20,000 3% 69 - Internal Service Charges 101-1007-91842 Liability Insurance & Claii 529,000 529,000 529,000 264,500 529,000 0 0% 101-1007-91843 Property & Crime Insurar 25,500 25,500 25,500 12,750 25,500 0 0% 101-1007-91844 Earthquake Insurance 67,000 67,000 67,000 33,500 67,000 0 0% 101-1007-98110 Information Tech Charge 95,400 115,000 115,000 57,500 115,000 0 0% 101-1007-98140 Facility & Fleet Maintenar 67,650 85,800 85,800 42,900 85,800 0 0% 69 - Internal Service Charges Totals: 784,550 822,300 822,300 411,150 822,300 0 00/0 99 - Transfers Out 101-1007-99900 Transfers Out 4,415,303 10,039,000 46,848,086 3,358,516 I 14,659,000 (32,189,086) -89% 99 - Transfers Out Totals: 4,415,303 10,039,000 63 46,848,086 3,358,516 14,659,000 (32,189,086) -890/0 CITY OF LA QUINTA GENERAL FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 1007 - Central Services Totals: 9,727,730 14,447,100 62,116,186 16,912,102 18,794,500 (43,321,686) -103% 64 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Department : 1007 - Central Services 101-1007-50115 Contingency for Stafffing 1,500,000.00 Workforce flexibility Work within Class and Compensation structure Manage CalPERS increases Ensure job rates reflect market rates 101-1007-50117 PERS - Unfunded Pension Liabi 950,000.00 Annual minimum CalPERS requirement to long-term pension liability. Based on valuation reports - inflation assumed at 2.3% with discount rate of 6.8%. Contribution per pension tier is as follows: Tier 1 - Classic $930,000 Tier 2 - None PEPRA Tier - None 101-1007-50244 State Unemployment Insuranc 25,000.00 101-1007-60351 Membership Dues 200.00 Costco membership 101-1007-60536 TOT Resort Rebate Program 100,000.00 To promote new tourism activities within the City and encourage citywide participation and innovation proposals; rebate for hotels collecting resort fees up to $50,000 per proposal 101-1007-74010 Land Acquisition 500,000.00 Engineering maps, property survey & title search services 65 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET 101-1007-99900 Transfers Out 14,659,000.00 Amount Art in Public Places - Maintenance/Installation 50,000 CIP GF - Citywide Drainage Improvements 477,000 CIP GF - Citywide PMP Street Improvements 1,500,000 CIP GF - Fritz Burns Park Improvements 1,500,000 CIP GF - LLD Median Improvements 500,000 CIP GF - Sidewalk & ADA Ramp Improvements 75,000 CIP GF - SilverRock Dust Control 1,000,000 CIP GF - X Park Building ADA Improvements 350,000 Gas Tax Fund - Supplement Operations 500,000 Law Enforcement Fund - Deceased LQ Officers 2,000 LLD Fund - Supplement Maint. Operations 1,500,000 Measure G - Avenue 48 Art & Music Line 2,400,000 Measure G - Fritz Burns Park Improvements 1,500,000 Measure G - Highway 111 Event Site 500,000 Measure G - Hwy 111 Corridor Implementation 1,000,000 Measure G - Washington St Connector- Art & Music 1,200,000 PARS Supplemental Pension Plan 5,000 SilverRock Resort 600,000 66 THIS PAGE INTENTIONALLY LEFT BLANK CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 501 - FACILITY & FLEET REPLACEMENT 0000 - Undesignated 60 - Contract Services 501-0000-60213 Interest Expense 2,982 0 0 0 I 0 0 0% 60 - Contract Services Totals: 2,982 0 0 0 0 0 00/0 62 - Maintenance & Operations 501-0000-60674 Fuel & Oil 501-0000-60675 Parts, Accessories, and U 501-0000-60676 Vehicle Repair & Mainter 501-0000-60677 HAZMAT Containment an 501-0000-60678 Street Sweeper 501-0000-60679 Motorcycle Repair & Main 62 - Maintenance & Operations Totals: 63 -Insurance 501-0000-91843 Property & Crime Insurar 63 - Insurance Totals: 68 - Capital Expenses 501-0000-71020 Furniture 501-0000-71030 Vehicles, Rentals & Lease 501-0000-71031 Vehicles, Purchased 501-0000-71032 Building Leases 501-0000-71103 City Bldg Repl/Repair 501-0000-71110 Depreciation Expense 501-0000-71111 Deprec Exp - Mach & EqL 501-0000-71112 Depreciation Expense - B 501-0000-71113 Depreciation Expense - V 501-0000-71114 Depreciation Expense - N 501-0000-71121 Depreciation Expense - P 501-0000-80100 Machinery & Equipment 68 - Capital Expenses Totals: 122,100 90,000 130,000 104,022 155,000 25,000 19% 8,844 25,000 180,000 114,933 100,000 (80,000) -44% 52,154 55,000 55,000 61,852 100,000 45,000 82% 0 0 0 4,291 0 0 0% 571 10,000 10,000 119 10,000 0 0% 8,247 10,000 10,000 11,200 10,000 0 0% 191,915 190,000 385,000 296,417 375,000 (10,000) -30/b 13,750 13,750 13,750 6,875 13,750 0 0% 13,750 13,750 13,750 6,875 13,750 0 00/0 11,462 25,000 25,000 12,741 25,000 0 0% 122,430 180,000 180,000 72,263 85,000 (95,000) -53% (35,810) 400,000 479,000 416,160 75,000 (404,000) -84% 2,982 40,000 40,000 33,974 40,000 0 0% 40,472 230,000 230,000 167,239 230,000 0 0% 2,002 0 0 0 0 0 0% 87,273 50,000 50,000 0 50,000 0 0% 53,692 25,000 25,000 0 25,000 0 0% 231,361 100,000 100,000 0 100,000 0 0% 33,304 5,000 5,000 0 5,000 0 0% 44 0 0 0 0 0 0% 1,810 300,000 500,000 76,579 375,000 (125,000) -25% 551,022 1,355,000 1,634,000 778,956 1,010,000 (624,000) -38% 99 - Transfers Out 501-0000-99900 Transfers Out 0 50,000 181,964 0 I 50,000 (131,964) -73% 99 - Transfers Out Totals: 0 50,000 181.964 0 50,000 (131,9641 -73% 0000 - Undesignated Totals: 759,669 1,608,750 2,214,714 1,082,249 1,448,750 (765,964) -35% FACILITY & FLEET REPLACEMENT Totals: 759,669 1,608,750 2,214,714 1,082,249 1,448,750 (765,964) -35% 67 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Fund: 501 - FACILITY & FLEET REPLACEMENT 501-0000-71030 Vehicles, Rentals & Leases 85,000.00 City vehicles are leased through Enterprise 501-0000-71103 City Bldg Repl/Repair 230,000.00 Building Repairs Wellness Center kitchen update 501-0000-80100 Machinery & Equipment 375,000.00 Compact skid steer loader, dump truck. mini tracked excavator, and work cart with hydraulic dump 68 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 502 - INFORMATION TECHNOLOGY 0000 - Undesignated 50 - Salaries and Benefits 502-0000-50101 Permanent Full Time 32,378 33,354 33,354 28,104 35,842 2,488 7% 502-0000-50200 PERS-City Portion 2,387 2,500 2,500 2,028 2,700 200 8% 502-0000-50215 Other Fringe Benefits 0 0 0 380 520 520 0% 502-0000-50221 Medical Insurance 4,720 9,900 9,900 4,022 9,600 (300) -3% 502-0000-50222 Vision Insurance 38 0 0 14 0 0 0% 502-0000-50223 Dental Insurance 89 0 0 66 0 0 0% 502-0000-50224 Life Insurance 22 0 0 21 0 0 0% 502-0000-50225 Long Term Disability 179 300 300 169 300 0 0% 502-0000-50240 Social Security -Medicare 469 500 500 408 600 100 20% 50 - Salaries and Benefits Totals: 40,283 46,554 46,554 35,212 49,562 3,008 6% 60 - Contract Services 502-0000-60104 Consultants 390,383 480,000 480,000 348,514 480,000 0 0% 502-0000-60108 Technical 41,939 65,000 65,000 33,601 65,000 0 0% 502-0000-60300 Maintenance Agreements 10,957 6,000 6,000 28,997 6,000 0 0% 502-0000-60301 Software Licenses 497,421 900,000 900,000 390,033 900,000 0 0% 60 - Contract Services Totals: 940,700 1,451,000 1,451,000 801,146 1,451,000 0 00/0 62 - Maintenance & Operations 502-0000-60320 Travel & Training 0 500 500 0 500 0 0% 502-0000-60420 Operating Supplies 10,354 5,000 5,000 7,263 5,000 0 0% 502-0000-60662 Copiers 35,686 80,000 80,000 27,197 80,000 0 0% 62 - Maintenance & Operations Totals: 46,039 85,500 85,500 34,460 85,500 0 00/0 66 - Utilities 502-0000-61300 Telephone - Utilities 502-0000-61301 Cell/Mobile Phones 502-0000-61400 Cable/Internet - Utilities 66 - Utilities Totals 68 - Capital Expenses 502-0000-71020 Furniture 502-0000-71042 D & D, Software Enhance 502-0000-71043 Comm. Resources, Softw 502-0000-71047 City Clerk, Software Enhz 502-0000-71048 Public Works, Software E 502-0000-71049 Software Implementatior 502-0000-71110 Depreciation Expense 502-0000-71111 Deprec Exp - Mach & EqL 502-0000-71115 Depreciation Expense - S 502-0000-80100 Machinery & Equipment 502-0000-80103 Computers 68 - Capital Expenses Totals: 39,973 47,516 35,000 50,000 75,000 35,000 50,000 75,000 43,284 42,523 35,000 0 0% 60,000 10,000 20% 85,000 10,000 13% 142,826 160,000 160,000 144,038 180,000 20,000 13% 298 0 0 0 0 0 0% 10,670 0 0 0 0 0 0% 8,990 0 0 0 0 0 0% 2,590 0 0 0 0 0 0% 17,676 0 0 0 0 0 0% 16,881 100,000 100,000 130,036 500,000 400,000 400% 28,878 5,000 5,000 0 5,000 0 0% 28,172 60,000 60,000 0 60,000 0 0% 27,083 70,000 70,000 0 70,000 0 0% 57,814 200,000 300,000 140,682 250,000 (50,000) -17% 54,084 80,000 80,000 18,415 280,000 200,000 250% 253,136 515,000 615,000 289,134 1,165,000 550,000 89% 0000 - Undesignated Totals: 1,422,985 2,258,054 2,358,054 1,303,990 2,931,062 573,008 24% 69 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget i02 - INFORMATION TECHNOLOGY Totals: 1,422,985 2,258,054 2,358,054 1,303,990 2,931,062 573,008 24% 70 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Fund: 502 - INFORMATION TECHNOLOGY 502-0000-50101 Permanent Full Time 35,842.00 40% - Management Analyst (60% Housing Fund) 502-0000-60104 Consultants 480,000.00 Contracted information technology services 502-0000-60108 Technical 65,000.00 Cable services, wireless access points, modems, and virtual servers 502-0000-60320 Travel & Training 500.00 Fraud prevention, firewall, encryption, coding, and other IT - related trainings 502-0000-60420 Operating Supplies 5,000.00 Small equipment such as keyboards, computer mouses, cables, conference room TV's, speakers, docking stations, etc. 502-0000-80100 Machinery & Equipment 250,000.00 Aging inventory upgrades per 5-year plan 71 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 503 - PARK EQUIP & FACILITY FUND 0000 - Undesignated 68 - Capital Expenses 503-0000-71060 Parks 139,144 545,000 1,618,000 127,638 2,242,200 624,200 39% 503-0000-71110 Depreciation Expense 1,303 0 0 0 0 0 0% 503-0000-71122 Depreciation Expense - C 496,933 0 0 0 0 0 0% 68 - Capital Expenses Totals: 637,380 545,000 1,618,000 127,638 2,242,200 624,200 39% 0000 - Undesignated Totals: 637,380 545,000 1,618,000 127,638 2,242,200 624,200 39% 3 - PARK EQUIP & FACILITY FUND Totals: 637,380 545,000 1,618,000 127,638 2,242,200 624,200 39% 72 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Fund: 503 - PARK EQUIP & FACILITY FUND 503-0000-71060 Parks 2,242,200.00 Citywide park enhancements to include: Shade structures, drinking fountains, fitness equipment replacement, playground structures and other amenities 73 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE DETAILS FY 2023/24 PROPOSED BUDGET 2021/22 2022/23 2022/23 2022/23 2023/24 23/24 vs. % Change Actuals Original Budget Current Budget YTD Activity* Proposed Budget Current 22/23 in Budget 504-INSURANCE FUND 1010 - Insurance 60 - Contract Services 504-1010-60320 Travel & Training 0 500 500 0 5,000 4,500 900% 504-1010-60351 Membership Dues 0 200 200 0 1,000 800 400% 60 - Contract Services Totals: 0 700 700 0 6,000 5,300 757% 62 - Maintenance & Operations 504-1010-60420 Operating Supplies 62 - Maintenance & Operations Totals 63 -Insurance 504-1010-60441 Liability Insurance 504-1010-60442 Claims 504-1010-60443 Property Insurance 504-1010-60446 Crime Insurance 504-1010-60447 Earthquake Insurance 504-1010-60452 Workers Comp Premium 63 - Insurance Totals 6,542 12,500 12,500 3,430 12,500 0 0% 6,542 12,500 12,500 3,430 12,500 0 0% 446,349 419,000 419,000 418,878 395,000 (24,000) -6% 0 2,500 2,500 0 2,500 0 0% 144,771 160,000 160,000 159,738 190,000 30,000 19% 1,800 4,000 4,000 1,800 2,000 (2,000) -50% 175,980 200,000 200,000 124,588 240,000 40,000 20% 146,173 185,400 185,400 185,353 270,000 84,600 46% 915,073 970,900 970,900 890,357 1,099,500 128,600 13% 1010 - Insurance Totals: 921,615 984,100 984,100 893,787 1,118,000 133,900 14% 504 - INSURANCE FUND Totals: 921,615 984,100 984,100 893,787 1,118,000 133,900 14% 74 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2023/24 PROPOSED BUDGET Fund: 504 - INSURANCE FUND 504-1010-60320 Travel & Training 504-1010-60351 504-1010-60420 5,000.00 California Joint Powers Insurance Authority (CJPIA) Public Agency Risk Management Association (PARMA) Membership Dues 1,000.00 Public Agency Risk Management Association (PARMA) members Operating Supplies 12,500.00 Ergonomic assessments and first aid kit supplies/maintenance 75 THIS PAGE INTENTIONALLY LEFT BLANK DEPARTMENTAL REPORT ITEM NO.1 City of La Qu i nta FINANCIAL ADVISORY COMMISSION MEETING DEPARTMENT REPORT TO: Members of the Financial Advisory Commission FROM: Claudia Martinez, Finance Director DATE: May 10, 2023 SUBJECT: FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES In addition to items presented as staff reports, the Finance Department would like to provide updates on the following matters. AUDIT & FINANCIAL REPORTING • Citywide Comprehensive fiscal year 2021/22 Audit — in final review phase COMMITTEE UPDATES • FY 2023/24 General Fund Operating Budget (Commissioners Mast and Way) o The FY 2023/24 budget process is in process by City staff and management. Initial requests and projections have been entered into the financial system and study sessions at public meetings are underway. o The subcommittee has met and discussed the budget process and general fund revenue projections. A second meeting will be held on May 11, 2023 and will cover updated revenue projections, expenditure requests, and proposed use of Measure G sales tax revenue. • 10-Year Projection Task Force (Commissioners Anderson, Batavick, and Dorsey) o Conducted initial meeting on January 20, 2023 o Additional meetings to be scheduled in July after budget adoption • Auditing Services Selection Committee o Review committee will be selected at the June meeting • Financial Statement and Audit training to be scheduled for entire Commission CITY COMMISSIONER SEATS • Available City Commissioner Seats: o Financial Advisory Commission - 2 Seats o Planning Commission -4 Seats o Community Services Commission - 2 Seats o Housing Commission — 1 Seat o Coachella Valley Conservation Commission Trails Management Subcommittee - 1 Seat • All Seats are for a three-year term ending June 30, 2026 • Applications must be submitted to the City Clerk's Office by June 5, 2023, at 5:00 p.m. • Interviews will be conducted by the City Council/Housing Authority on June 20, 2023, at 5:00 p.m. • For an application and more information please contact the City Clerk's office at 760-777-7123 or visit: https://www.laguintaca.gov/our-city/city- government/boards-and-commissions It is important to note the items mentioned in this update are in addition to the daily functions of the Finance Department, which include, but are not limited to, staff report writing/review, payroll, accounts payable, accounts receivable, revenue processing, journal entries, capital accounting, project accounting, purchasing, investing, cash/treasury management, bank reconciliations, budgeting, research and analysis, staff training and development, and general financial support for all City departments. DEPARTMENTAL REPORT ITEM NO. 2 City of La Qu i nta FINANCIAL ADVISORY COMMISSION MEETING DEPARTMENT REPORT TO: Members of the Financial Advisory Commission FROM: Rosemary Hallick, Financial Services Analyst DATE: May 10, 2023 SUBJECT: FOURTH QUARTER 2022 (OCTOBER-DECEMBER) SALES TAX UPDATE FOR THE CITY OF LA QUINTA The attached report was prepared by consultants HdL Companies as an update of sales tax receipts for fourth quarter sales from October to December 2022. • La Quinta's overall adjusted sales tax receipts for major industry groups increased 2.7%, which compared to Riverside County with a 5.7% increase and the state with a 4.7% increase. The increase was in part driven by the county pool, along with the Restaurants and Hotels and General Consumer Goods sectors. Details may be found in the attached Sales Tax Update prepared by HdL. • The City's sales -per -capita remains higher than both the county and state averages. PQF_4.UE UR5 La Quinra f wer3WCmrntr !M_l n Califorxtia 40. 1Q :M 3Q 40 10 2Q :�Q 40 10 19 2C 2C 20 7.0 21 21 21 21 22 $12,000 Si D,DDO $3,03 $6,00 $• OM $2,LJM 2,0 3D 4Q 22 22 22 • General consumer goods (such as department stores) made up 38% of sales tax revenue and 43% of Measure G revenue. • Autos and transportation made up 8% of sales tax revenue and 13% of Measure G revenue. • The City continues to benefit from online purchasing in the form of the County pool share, which was 16% of our sales tax revenue. 4022 Percent of Total Sales Tax Fai:.. Fuel and and Service C-L;.; a �taiJons Autos and; 7ransportation� Building and Construction Bushess and Industry Building and Conatruction Autos ' and Trar►sponabort Busine:�s r., a Restaurants and H otels 4022 Percent of Total Fuel and Food Service and Statiars Drugs 71%m Restaurants and Hotels Measure General Consumer Goods General Coasume! Goads The City continuously monitors local development, economic conditions, impacts on travel and trade, and legislative and judicial news for any potential changes to sales tax collections. The City's fiscal year 2022/23 budget was conservatively forecast based on known information as of Spring 2022; and may be subject to amendments throughout the year. The current fiscal year 2022/23 budget (inclusive of adjustments made during the mid- year process and approved by Council on February 21, 2023) and year-to-date sales tax collections are shown in the chart below. Quarter Payment Bradley Burns 33060 Measure G 520 MG % of BB 3 July 2022 Advance $ 899,897 $ 1,100,441 122.29% 3 August 2022 Advance $ 1,138,925 $ 1,328,947 116.68% 3 September 2022 3rd Qtr Payment $ 405,447 $ 858,514 211.74% 3 Total 2022 $ 2,444,270 $ 3,287,902 134.51% 4 October 2022 Advance $ 1,228,968 $ 1,455,913 118.47% 4 November 2022 Advance $ 1,028,053 $ 1,236,285 120.25% 4 December 2022 4th Qtr Payment $ 1,378,373 $ 1,762,443 127.86% 4 Total 2022 $ 3,635,394 $ 4,454,640 122.54% 1 January 2023 advance $ 1,208,100 $ 1,420,306 117.57% 1 February 2023 advance $ 1,234,646 $ 1,429,458 115.78% 1 March 2023 1st Qtr Payment 1 Total 2023 2,442,747 2,849,764 116.66% FY 2022/23 Total YTD $ 8,522,411 $ 10,592,307 124.29% FY 2022/23 Current Budget 12,250,000 15,500,000 126.53% Attachment 1: HdL Q4 2022 Sales Tax Update ATTACHMENT CITY OF LA QU I NTA SALES TAX UPDATE 4Q 2022 (OCTOBER - DECEMBER) `Allocation aberrations have been adjusted to reflect sales activity $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 M General Restaurants Consumer and Goods Hotels F, SALES TAX BY MAJOR BUSINESS GROUP H County Building Autos Fuel and Food and State and and Service and Pools Construction Transportation Stations Drugs CITY OF LA QUINTA HIGHLIGHTS La Quinta's receipts from October inflation, critical labor shortages, supply through December were 5.6% above the chain issues and rising interest rates all fourth sales period in 2021. Excluding factored into results for the business - reporting aberrations, actual sales were industry sector, keeping revenue up 2.7%. relatively flat in the fourth quarter. Consumers continue to prioritize eating Both fuel -service stations and food - out, resulting in increased revenue from drugs remained relatively flat when restaurants -hotels. There were mixed compared to the year-ago period. results in the general consumer goods category. A few key retailers performed Measure G, the City's 1.0% voter - well, lifting overall results for the approved transactions and use tax, category. brought in an additional $4,430,180 in revenue. The rebound in construction spending caused an increase in totals from Net of aberrations, taxable sales for the building -construction. Southern California region was up 5.1% The potential for recession, continued over the comparable time period. 11 Legend Q4 2021 * - • Q4 2022* Business and Industry ( D TOP 25 PRODUCERS Arco AM PM Best Buy Cart Mart Circle K Costco Floor & Decor G&MOil Genesis/Hyundai of La Quinta Hobby Lobby Home Depot Kohls La Quinta Chevrolet & Cadillac La Quinta Resort & Club Lavender Bistro Lowes Marshalls PGA WEST Private Clubhouse & Golf Courses Ross Target TJ Maxx Torre Nissan Tower Mart Ulta Beauty Vons Walmart Supercenter HdL° Companies www.hdlcompanies.com 1888.861.0220 Published by HdL Companies in Spring 2023 (S) STATEWIDE RESULTS California's local one cent sales and use tax receipts for sales during the months of October through December were 4.7% higher than the same quarter one year ago after adjusting for accounting anomalies. A holiday shopping quarter, the most consequential sales period of the year, experienced solid results which lifted revenue to local agencies across the State. Overall, general consumer goods growth was up a meager 1.8%, in large part from merchants also selling gas as prices remained elevated over last year. Otherwise, many brick and mortar retailers experienced mixed results as the phenomenal prior year activity made for an extremely difficult comparison. This was especially true for jewelry stores receipts which had soared tremendously after the pandemic as consumers diversified readily available cash into other assets. Commuters and seasonal travelers were again burdened with gas prices above $5 per gallon in most of the State, leaving fuel - service stations 10% higher than a year ago. However, this trend did not distract from spending at local restaurants and hotels. Increased menu prices and return -to -office workplaces enhanced gains, with the Bay Area experiencing it's greatest amount of post -pandemic rebound. Although inventory shortages negatively impacted unit sales and leasing activity throughout 2022, year-end returns by new car dealers, especially high -end luxury and electric/hybrid brands, sustained auto - transportation sector gains. In contrast, rising interest rates and higher gas prices pulled trailer -RV revenues lower. Steady housing demand and pend up construction projects delayed by supply chain interruptions have contractors contributing the majority of growth within the building - construction sector. With rising interest rates tempering selling activity, property owners are still likely to maintain home improvement spending. Use taxes remitted via the countywide pools rose a scant 0.3%. While national ecommerce spending behaviors climbed upward again, expansion of more in -state fulfilment centers plus retailers using existing locations to deliver goods tied to online orders shifted taxes away from pools. The offsetting effect was these dollars being directed to local agency's coffers where the goods resided. This evolving trend is anticipated to persistently weaken taxes coming from the pools in the near term. Cons.Goods Looking back, calendar year 2022 exhibited a 9.5% surge in tax receipts compared to 2021. Each of the eight major tax categories all reported greater returns. Most influential was inflation that drove up prices on everything from normal daily purchases to vehicles. Secondarily, all-time peak global crude oil costs had fuel seller's payments skyrocketing. Heading into 2023, additional interest rate hikes along with consumer sentiment waning about the economy foretells minimal change coming from California's taxable sales in the months ahead. Pools 14% :taurants 6 os/Trans. *ADJUSTED FOR ECONOMIC DATA La Quinta County HdL State Business Type Q4'22* Change Change Change Casual Dining 246.2 2.5%0 4.5%0 8.1%0 Electronics/Appliance Stores 139.5 3.4%0 1.6%0 10.8% Service Stations 134.9 -0.4%0 4.2%0 7.6%0 Leisure/Entertainment 128.8 -12.1%ID -6.2%IID 13.9% Family Apparel 94.5 -3.4%ID -0.9%ID -1.0%0 Quick -Service Restaurants 93.1 3.8%0 5.0%0 5.7% Grocery Stores 89.1 1.9%I 8.2%0 6.2% Specialty Stores 85.8 2.2%I 1.5% 2.1% Fine Dining 74.1 0.3%0 -4.1%0 3.2% Home Furnishings 49.3 -40.9%0 -8.4%0 -7.0%0 *Allocation aberrations have been adiusted to reflect sales activity *In thousands of dollars HAND OUTS FAC MEETING MAY 10, 2023 CONSENT CALENDAR ITEM NO. 4 - HANDOUT 1 RECEIVE AND FILE THIRD QUARTER FISCAL YEAR 2022/23 TREASURY REPORTS FOR JANUARY, FEBRUARY, AND MARCH 2O23 - PROVIDED BY STAFF US Treasury Rates https://home.treasury.gov/resource-center/data-chart-center/interest-rates/TextView?type=daily_treasury_yield_curve&field_tdr_date_value=2023 Effective Effective Date 1 mo 2 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 20 yr 30 yr Rate of Rate of Return City Return City Portfolio Portfolio (month) (YTD) 1/31/2023 4.58 4.64 4.7 4.74 4.8 4.68 4.21 3.9 3.63 3.59 3.52 3.78 1.87 1.6 2/28/2023 4.65 4.81 4.88 5 5.17 5.02 4.81 4.51 4.18 4.07 3.92 4.1 2.34 1.69 3/31/2023 4.74 4.79 4.85 4.97 4.94 4.64 4.06 3.81 3.6 3.55 3.48 3.81 2.73 1.81 TREASURY RATES AND PORTFOLIO RETURNS +1YI7r--.jv..ryl --M--5-YrTrearmfy -d^Etfp-utive1�atrofRrNrrrChyPIAdirIinIYTi7) 5.25 5 4.75 4.5 3.5 3-2 5 3 3-75 2.5 2.25 ] .75 IS 1-2 5 - 1 i7.75 0:5 - 0.2 5 o - - w 's -, 'L ti 'L '1• L w 'L L 4 L A+, b OL C� � 61 � OR' ti 0 O7' 4� C1' � lb" D�' O� ❑0t' 66 ON 4� 1ti tja1"lti l~ �� 0 biw k� 1� 'h� �v lry rh~ ^a� a� cy ta ► �� y1 3�4'7�3~1 ti i ti L y �5` oy �h 1 ro� q�l ql 1 3IN y si ti �ti1 �o ry _J1 POWER POINTS FAC MEETING MAY 10, 2023 Financial Advisory Commission Special Meeting 4� -.�d► r� },.r a - J 5/10/2023 o` . Financial Advisory Commission Meeting 5/10/2023 Business Session Item No. 1 Approve the Fiscal Year 2023/24 Meeting Dates s i 'f;r•I 4'. Proposed Meeting Dates Wednesday August 9 Quarterly Wednesday October 4 Special Wednesday November 8 Quarterly Wednesday December 6 Special Wednesday February 7 Quarterly Wednesday April Special Wednesday May 8 Quarterly Wednesday June 5 Special n QUESTIONS & DISCUSSION 9V k Financial Advisory Commission Meeting 5/10/2023 Study Session Item No. 1 Discuss Fiscal Year 2023/24 Preliminary Proposed Budget { r - �. ► �� AL 5/10/2023 7 General Fund 2022/23 2022/23 2023/24 Change Revenues Original i Current Proposed Current v. Proposed % Change Taxes 54,946,700 58,946,700 62,630,000 3,683,300 6% License & Permits 2,823,200 3,401,200 2,521,300 (879,900) -26% Intergovernmental 7,853,000 7,878,000 9,178,000 1,300,000 17% Charges for Services 1,081,100 1,341,100 963,200 (377,900) -28% Fines & Assessment 462,000 522,000 465,500 (56,500) -11 % Other/Misc. 1,155,100 6,455,100 2,720,100 (3,735,000) -58% Total Revenues 68,321,100 78,544,100 78,478,100 (66,000) 0% E:3 M 5/10/2023 General Fund Expenditures 2022123 2022/23 2023/24 Currency. Original Current Proposed Proposed City Council 351,400 351,400 304,500 (46,900 City Manager Department 1,177,540 1,177,540 1,365,817 188,277 Marketing & Community Relations 1,632,128 1,747,128 1,720,532 (26,596 City Attorney 796,000 796,000 800,000 4,000 City Clerk Department 1,257,526 1,257,526 1,096,733 (160,793 Human Resources 495,698 589,398 557,015 (32,383 Police 18,185,900 18,208,800 18,417,900 209,100 Fire 8,851,872 9,294,972 10,039,120 744,148 Community Resources Admin. 880,480 880,480 804,570 (75,910 Wellness Center Operations 682,102 682,102 829,735 147,633 Recreational Programs & Events 1,088,734 1,384,734 1,564,200 179,466 Code Compliance/Animal Control 1,663,996 1,667,996 1,779,300 111,304 Parks Maintenance 3,042,072 3,091,072 4,056,511 965,439 Public Buildings 1,390,052 1,430,052 1,565,694 135,642 Public Works Administration 794,862 794,862 779,773 (15,089 Public Works Dev. Services 512,960 512,960 529,394 16,434 Streets Department -Traffic 754,768 754,768 857,050 102,282 Engineering Services 1,020,756 1,246,156 984,700 (261,456 Design & Development Admin. 756,824 756,824 784,805 27,981 Planning 744,830 744,830 697,830 (47,000 Building 1,291,362 1,441,362 1,339,516 (101,846 The Hub 1,236,482 1,236,482 1,083,890 (152,592 Finance 1,595,830 1,595,830 1,686,720 90,890 Centralized Services 14,447,100 62,116,186 18,794,500 (43,321,686 Total Expenditures 64.651.274 113.759.460 72.439.805 (41.319.655 10 5 5/10/2023 Police $209,100 Estimated increase from Riverside County (2%) Fire $744,148 Estimated increase from Riverside County (9%) Recreational Programs & $179,466 Contract services for operations at Fritz Burns pool and X Park Events Parks Maintenance $965,439 Citywide landscape maintenance & tree removal Engineering Services ($261,456) One-time expenditures in FY 2022/23 Centralized Services ($43,321,686) One-time unfunded pension liability payment in FY 2022/23, FY 2021/22 to FY 2022/23 carryovers including Dune Palms Bridge project 11 12 0 FY 2023/24 r Budget Schedule • May 16 — City Council, Study Session #1 • June 6 — City Council, Study Session #2 • June 7 —Financial Advisory Commission MIN. • June 14 — Housing Commission • June 20 — City Council, Adoption For the latest budget information visit: www.laquintaca.gov/business/finance Discussion & Questions The Financial Advisory Commission's Will Hold a Special Meeting on June 7, 2023 �� 4 ALII� RN] A ��