FY 2023/2024 BudgetLA QUINTA
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CALIFORNIA
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
TABLE OF CONTENTS
INTRODUCTION
City Council and Staff
Transmittal Letter II
Budget Summary and Introduction IV
GANN Limit Appropriation Calculation XIII
Summaries/Charts 1
GENERAL FUND
Revenues 29
Expenses 35
City Council 35
City Manager 37
City Manager 38
Human Resources 40
Marketing & Community Relations 42
City Attorney 44
City Clerk 45
Community Services 47
Community Services Administration 48
Wellness Center Operations 50
Recreation Programs and Special Events 52
Public Safety 54
Police 55
Fire 57
Code Compliance/Animal Control 60
Public Safety Administration 62
Public Works 64
Parks Maintenance 65
Public Buildings 68
Public Works Administration 70
Public Works Development Services 72
Streets- Traffic 74
Engineering Services 76
Design & Development 78
Design & Development Administration 79
Planning 81
Building 83
The Hub 85
Fiscal Services 87
Finance 88
Central Services 90
4 01114
CALIFORNIA
REVENUE — OTHER FUNDS
Other Funds/Special Funds Revenue 92
INTERNAL SERVICE FUNDS
Internal Service Funds 108
Facility & Fleet Replacement Fund 109
Information Technology Fund 111
Park Equipment & Facility Fund 113
Insurance Fund 115
LIBRARY & MUSEUM FUND
Library & Museum Fund 117
GAS TAX FUND
Gas Tax Fund (Streets) 120
LIGHTING & LANDSCAPING FUND
Lighting & Landscaping District 122
HOUSING AUTHORITY
Housing Authority Funds 124
FINANCING AUTHORITY
Financing Authority 130
SILVERROCK
SilverRock Golf Resort 132
OTHER FUNDS
Special Funds Summary 135
Public Safety Fund (Measure G) 136
Federal Assistance Fund 137
SLESA (COPS) Fund 138
Quimby Fund 139
AB 939 — CalRecycle Fund 140
Measure A Fund 141
Emergency Management Performance Grant (EMPG) Fund 142
State Homeland Security Programs (SHSP) Fund 143
CASp, AB 1379 Fund 144
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CALIFORNIA
South Coast Air Quality Fund 145
Economic Development Fund 146
Transportation DIF Fund 147
Parks & Rec DIF Fund 148
Civic Center DIF Fund 149
Library Development DIF Fund 150
Community & Cultural Center DIF Fund 151
Maintenance Facilities DIF Fund 152
Art in Public Places Fund 153
SA PA 1 Capital Improvement Fund 154
Supplemental Pension Plan Fund 155
CERBT OPEB Trust Fund 156
PARS Pension Trust Fund 157
CAPITAL IMPROVEMENT PROGRAMS
Fiscal Year 2023/24 160
SUPPLEMENTAL INFORMATION
Supplemental Information 163
CITY COUNCIL & STAFF
FISCAL YEAR 2023/24
City of La Quinta
Adopted Budget
City Council
Linda Evans — Mayor
Steve Sanchez— Mayor Pro -Tem
Kathleen Fitzpatrick — Council Member
Deborah McGarrey — Council Member
John Pena — Council Member
City Sta.
Jon McMillen — City Manager
William H. Ihrke — City Attorney
Claudia Martinez —Finance Director/City Treasurer
Gil Villalpondo —Business Unit/Housing Development Director
Bryan McKinney — Public Works Director/City Engineer
Monika Radeva — City Clerk Director
Danny Castro — Design & Development Director
CALIFORNIA
June 21, 2023
Citizens of the City of La Quinta and Members of the City Council,
I am pleased to present the Adopted Fiscal Year 2023/24 budgets for the City of La Quinta, La
Quinta Housing Authority and La Quinta Financing Authority. The budget is balanced and
reflects the community's priority of sound fiscal management while maintaining high service
levels.
To garner community input, the proposed budget was presented at various public meetings prior
to adoption. This budget also incorporates the Housing Commission and Financial Advisory
Commission's (FAC) review and recommendations. The Housing Commission oversees low -
moderate housing programs, while the FAC's duties include the oversight of Measure G sales
tax funds, to ensure revenue allocation based on the voter -approved ballot measure.
Operating Budget and Capital Improvement Program
The City's primary budgets are the 2023/24 Operating Budget and the Capital Improvement
Program (CIP). The Operating Budget forecasts $78,478,100 in revenue and proposes
$72,828,750 of expenditures; $4,000,000 is allocated to Measure G reserves leaving a projected
budget surplus of $1,649,350. Of the total Operating Budget expenditures, public safety costs
(police/fire) are $28,472,920 or 39 percent.
Sales tax, transient occupancy tax, and property tax continue to be the top three revenue
sources. Combined, these revenues account for about 69% or $54,410,000 of the projected
General Fund revenue of $78,478,100. Measure G sales tax revenue of $15,700,000 will be
used to fund both police services (33% of the total Measure G revenue or $5,100,000) and
capital projects (42% of the total Measure G revenue or $6,600,000). The remaining 25% or
$4,000,000 is available for appropriation.
The 2023/24 CIP budget is $18,850,700 of which $4,902,000 is funded by the General Fund and
$6,600,000 from Measure G. The remaining $7,348,700 comes from limited use revenues such
as developer impact fees, Measure A funds, Gas Tax funds, and grants. The City invests in
infrastructure that supports the community (e.g., streets, bridges, flood control systems,
parkways, parks, and public buildings) through the CIP. This year's projects focus on improving
road infrastructure, parks and facilities, drainage, and the Highway 111 corridor.
78495 Calle Tampico I La Quints, California 92253 1760.777.7000 I www.laquintaca.gov
■
General Fund Reserves
CALIFORNIA -
The City continues to promote a long-term vision with sound financial management. The current
general fund reserves total is projected to be $59,500,000 and based on budgeted numbers will
increase by $4,399,011 ($1,649,350 budget surplus plus $2,749,661 from the annual loan
repayment due to the General Fund from the Redevelopment Successor Agency) to
$63,899,011 in 2023/24. The City also holds funds for specific purposes in trust accounts. The
allocations are illustrated in the following table.
Estimated as of
6/30/2024
Emergency Reserves
Natural Disaster
Economic Disaster
Cash Flow Reserve
Capital Replacement Reserve
Unassigned Reserve
Total Committed & Unassigned Funds
15,000,000
13,000,000
5,000,000
12,000,000
18,899,011
63,899,011
Sales Tax (Measure G)
Public Safety Fire Service Trust
Pension Trust Fund
Other Post Employment Benefit Trust
Total Assi• ned Funds
19,125,000
11,500,000
5,225,000
1,850,000
37 700 000
Overall Total $
101,599,011
would like to thank the City Council for their leadership, direction, and support during this
year's budget process and acknowledge every employee for their hard work and continued
dedication to our community and its residents. I would also like to extend my appreciation to all
City Commissioners and residents who participated in public forums to determine the most
important programs and services for the community. The 2023/24 budget reflects the Council's
dedication to providing excellent services and to ensuring that the community continues to
prosper.
Jon McMillen
City Manger
78495 Calle Tampico I La Quinta, California 92253 1760.777.70001 wwwlaquintaca.gov
Budget Summary and Introduction
The budget document is designed to help the residents of La Quinta and the general
public gain a better understanding of the City's budget process by highlighting the City's
past, present, and future operations.
SUMMARY OF REVENUES AND EXPENDITURES BY FUND
FOR 2023/24
FUND
#
FUND NAME
TOTAL
REVENUES
TOTAL
EXPENSES
SURPLUS/
(DEFICIT)
101
GENERAL FUND
78,478,100
76,828,750
1,649,350
105
DISASTER RECOVERY FUND
15,000
-
15,000
201
GAS TAX FUND
2,458,600
2,802,400
(343,800)
202
LIBRARY& MUSEUM FUND
2,922,000
2,240,160
681,840
203
PUBLIC SAFETY FUND
2,500
-
2,500
210
FEDERAL ASSISTANCE FUND (CDBG)
156,000
156,300
(300)
212
SLESF (COPS)
101,500
100,000
1,500
215
LIGHTING & LANDSCAPING FUND
2,992,000
3,186,915
(194,915)
220
QUIMBYFUND
50,000
-
50,000
221
AB 939 - CALRECYCLE
70,000
150,000
(80,000)
223
MEASURE A FUND
2,028,000
1,865,000
163,000
225
INFRASTRUCTURE FUND
500
-
500
226
EMERGENCY MANAGEMENT
PERFORMANCE FUND
12,500
12,000
500
227
STATE HOMELAND SECURITY PROGRAM
5,000
5,000
-
230
CASp FUND, AB 1379
20,500
5,500
15,000
235
SO COAST AIR QUALITY FUND
55,000
54,000
1,000
241
HOUSING AUTHORITY FUND
1,401,500
1,596,340
(194,840)
243
RDA LOW -MOD HOUSING FUND
30,000
250,000
(220,000)
247
ECONOMIC DEVELOPMENT FUND
20,000
31,500
(11,500)
249
SA 2011 LOW/MOD BOND
36,000
250,000
(214,000)
250
TRANSPORTATION DIF
1,520,000
550,000
970,000
251
PARKS & RECREATION DIF
751,500
650,000
101,500
252
CIVIC CENTER DIF
501,500
-
501,500
253*
LIBRARY DEVELOPMENT DIF
100,000
15,000
85,000
254
COMMUNITY CENTER DIF
252,500
-
252,500
255
STREETFACILITYDIF
1,000
-
1,000
256
PARK FACILITY DIF
100
-
100
257
FIRE PROTECTION DIF
151,500
-
151,500
259
MAINTENANCE FACILITIES DIF FUND
101,000
180,000
(79,000)
270
ART IN PUBLIC PLACES FUND
154,000
233,000
(79,000)
275
LQ PUBLIC SAFETY OFFICER FUND
2,500
-
2,500
310
LQ FINANCE AUTHORITY FUND
1,100
1,100
-
401
CAPITAL IMPROVEMENT PROGRAMS
17,950,700
17,950,700
-
405
SA PA1 CAPITAL IMPROVEMENT BOND
1,500
-
1,500
501
FACILITY& FLEET REPLACEMENT FUND
1,685,000
1,448,750
236,250
502
INFORMATION TECHNOLOGY FUND
2,256,708
3,082,620
(825,912)
503
PARK EQUIP & FACILITY FUND
470,000
2,242,200
(1,772,200)
504
INSURANCE FUND
1,362,230
1,118,000
244,230
601
SILVERROCK RESORT FUND
5,277,950
5,034,993
242,957
602
SILVERROCK GOLF RESERVE FUND
87,000
-
87,000
760
SUPPLEMENTAL PENSION PLAN
6,000
12,850
(6,850)
761
CERBT OPEB TRUST (HEALTH BENEFITS)
20,000
1,800
18,200
762
PARS PENSION TRUST
100,000
30,000
70,000
GRAND TOTAL
123,608,488
122,084,878
1,523,610
This fund has an outstanding inter -agency loan due to the Successor Agency.
IV
The budget is comprised of 43 unique Funds. The preceding chart is a summary of
revenues and expenditures of all Funds represented in this budget document. These
resources provide residents and visitors police and fire protection, public parks, well
maintained roads, and community experiences.
BUDGET OVERVIEW
City Manager's Message:
This section provides an overview of the entire budget and highlights how the City is
responding to the needs of our community and the policy direction of the City Council.
Budget Summaries and Charts:
This section provides a summary of the City of La Quinta's Fiscal Year (FY) 2023/24
Budget. Tables and charts show an overall picture of the City's budget from several
perspectives. The section includes the following: information relating to the City's General
Fund revenue sources and expenditures; General Fund reserves; city-wide transfers in
and out; a summary of contract services; salary and benefits; and the City's departmental
staffing plan and historical comparisons.
Revenue:
This section provides General Fund revenue details.
Expenses by Department:
The department budgets provide expenditure line items with accompanying notes.
Departments include: City Council, City Manager Department, City Attorney, City Clerk,
Community Services, Public Safety, Public Works, Design and Development, and Fiscal
Services.
Revenue Other:
Non -General Fund revenues are summarized and detailed in this section by fund number
and fund type.
Internal Service Funds:
Internal Service Funds provide services to departments within the City. The following fund
expenditures are detailed in this section: Facility & Equipment Replacement, Information
Technology, Park Equipment & Facility, and Insurance.
Library and Museum Fund:
Property tax revenues are dedicated to library and museum programs and facilities. This
section provides detailed revenue and expenditure budgets for those programs.
Gas Tax/Streets Fund:
These restricted funds maintain and improve city streets, provide traffic control, and
maintain storm drains. Revenue is derived from fuel sales taxes and is supplemented by
the General Fund.
v
Lighting and Landscape Fund:
Citywide landscape and lighting maintenance are budgeted within this fund. Special
assessments levied on real property are augmented by the General Fund.
Housing Authority Fund:
The Housing Authority budget invests in programs and projects that preserve and
increase the supply of affordable housing in the City.
Finance Authority Fund:
This fund accounts for rental activity of the Civic Center and was used to pay the 1996
Revenue Bond debt obligation. The final debt service payment was made in October
2018.
SilverRock Fund:
The publicly owned SilverRock Golf Course operating revenues and expenses are
detailed in this section.
Other Funds:
Other funds include restricted funds for public safety programs, parks, street
improvements, art in public places, retiree benefits, and developer impact fees.
Capital Improvement Program:
This section includes a summary of the Capital Improvement Program for 2023/24.
Supplemental Information:
A. Description of Funds — This section provides a description of all funds by fund type.
B. Glossary of Budget Terms - This section contains an alphabetical list of uncommon
or specialized terms used throughout the budget document.
ACCOMPLISHMENTS IN FISCAL YEAR 2022/23
By reflecting on the previous year's accomplishments, we can celebrate successes, learn
from challenges, and identify areas for improvement. This holistic review ensures that our
financial planning is grounded in practical achievements and realistic projections. The
following list highlights achievements in FY 2022/23.
City Manager's Office
• Educated La Quinta businesses and HOA's regarding SB 1383 requirements for
organics recycling, and assisted businesses with correcting business license
requirements.
• Purchased final vacant property located on Highway 111, a key corridor, for a
future affordable housing development.
• Began assessment and coordinated with the California Department of Housing
and Community Development (HCD) to assist with major improvements to Dune
Palms Mobile Home Park.
VI
• Contracted with federal lobbyist and applied for $6M+ grant funding to assist
Public Works with infrastructure improvements.
• Developed the "Guide to La Quinta" and "Love La Quinta" brand campaign with
merchandise launch.
• Completed development of pilot program "Smart Infrastructure in the City of La
Quinta" at La Quinta X -Park.
• Completed classification/ compensation study and job description updates.
City Clerk's Office
• Performed Election Official duties for the November 2022 General Election.
• Facilitated the annual City's and Outside Agencies' Boards and Commissions
recruitment with 25 applicants to fill 11 vacancies.
• Completed upgrades to the Chamber audio/visual equipment related to conducting
public meetings.
• Completed updates to the City's Master Fee Schedule to comply with legislative
mandates and improved fee schedule clarity resulting from streamlining of internal
City processes.
• Responded timely to 1,200+ requests for public records and reviewed/executed
200+ agreements.
• Managed electronic archival and digitization of City records in Laserfiche; and
maintained the City's online public records portal (Weblink) available 24/7.
• Enhanced the metrics on the City's Short -Term Vacation Rental (STVR) Program's
performance and compliance, and prepared quarterly reports along with
enhancements to the software to streamline reports, track data, and upload
documents to verify monthly transient occupancy tax (TOT) payments.
Community Kesource.
• Enhanced the Art in Public Places Program with an updated and redesigned
pocket art map, made improvements to Art @ Fifth website, and installed the new
Gold Start Family Monument.
• Executed several showcase events (El Gato Classic and Hot Wheels
Supercharges), skate programs and seasonal skate/bike camps at the X Park.
Also partnered with DSUSD to secure overflow parking and provide a safe
participant traffic plan.
• Successfully coordinated several community events including the Concerts in the
Park series at SilverRock Park; and assisted and supported outside organizations
with the successful execution of large-scale events including the La Quinta Art
Celebration, Ironman Triathlon, and American Express Golf Tournament.
• Partnered with FIND Food Bank to provide food distribution to affordable housing
properties and at mobile markets sites.
• Provided pop-up services/programs with Library/Museum/Creation Station
including the updated Library Connect Mobile Resource Van.
• Guided architecture firm HGA through masterplan process for the La Quinta
Cultural Campus Project.
VII
• Coordinated efforts with Public Works to upgrade park amenities including
additional bike racks, enhanced splash pad at La Quinta Park, shade structures at
the X Park, and improvements at Fritz Burns Park.
Public Works
• Completed and finalized Phase I of CV -SYNC project along Hwy 111 and
Washington Street Corridors, a valley -wide effort for traffic signal synchronization
which included a total of 26 intersections with new vehicle detection, controllers,
and 15 Closed Circuit TV traffic monitoring cameras.
• Completed the new traffic operations center in conjunction with the regional
signal synchronization project and public safety camera system.
• Completed SilverRock Way Street Improvements, Avenue 53 at Jefferson Street
Roundabout, Moon River Drive Pavement Rehabilitation, X Park Landscape
Improvements, as well as La Quinta Landscape Improvements for the Topaz,
Desert Club, Sierra Del Rey, and Marbella developments, Washington/Avenue
50 and Tampico sidewalk and ADA Improvements, Blackhawk Way School
Crossing, and Citywide Striping Refresh Improvements Projects.
• Awarded the regional American Public Works Association (APWA) Project Award
for the La Quinta X Park Project.
• Completed tennis court conversion to pickleball courts and installation of new
shade structures at Fritz Burns Park.
• Refurbished landscapes in the center medians on Avenue 54, Madison between
Avenue 52 and 58, Avenida La Fonda, the parkways on Nuestra, and at the
corners on Washington and Ave 52.
• Successfully hosted an NPDES audit by the Regional Water Quality Control
Board, which regulates wastewater discharge.
• Completed multiple building, roof and HVAC repairs to City owned buildings and
closed over 2,500 maintenance service requests.
Design and Development
• Adopted the 2022 California Building Code containing general building design and
construction requirements relating to fire and life safety, structural safety, and
access compliance.
• Completed an update to the Citywide Historic Resources Inventory, which
identifies and lists historic properties and is used as a resource document for the
potential designation of City Landmarks and Historic Districts.
• Received the 2022-2029 Housing Element In -Compliance Status from the
California Department of Housing and Community Development (HCD).
• Developed concept design plans for City -owned properties within Highway 111
Corridor to be consistent with Highway 111 Corridor Vision plan.
• Commenced training and implementation of new Tyler permit management
software.
VIII
Fiscal Service:.
• Completed review of the City's Reserve Policy and fully funded the various
categories to recommended levels, thereby ensuring reserves were appropriate
for current and projected fiscal conditions.
• Completed review of the City's Outstanding Pension Obligation and fully funded to
recommended level as of the latest actuarial report.
• Implemented new GASB 87 standards for proper recognition of lease assets and
lease liabilities in coordination with the City's auditing firm.
• Actively invested funding in pooled funds in LAIF, CAMP Investments while
ensuring safety liquidity, yield.
• Continued management of grant funds including FEMA, CARES Act, and
American Rescue Plan Act (ARPA) and provide ongoing data reporting to the State
and Federal agencies for compliance.
• Coordinated with the Human Resources division to implement new employee
benefit plans to offer enhanced benefits to employees.
• Assisted the Design and Development division with implementation and testing of
new permit management software.
PLANNED GOALS FOR FISCAL YEAR 2023/24
The budget is a strategic tool aimed at delivering and improving services for the
community. The following departmental goals have been incorporated into the budget.
City Manager's Office
• Prepare 5 -Year Economic Development Plan and create Economic Development
microsite.
• Design Request for Proposals (RFP's) to develop various Affordable Housing
Projects of City owned parcels and enhance the Dune Palms Mobile Home Park
with HCD guidelines.
• Enhance Legislative Policy Guide and continue partnership with local agencies to
best represent City of La Quinta interests and local government authority.
• Continue research and development of Smart Infrastructure plan for the City.
• Continue to foster the "Love La Quinta" campaign and update the
PlayinLaQuinta.com website.
• Improve the delivery of Human Resources programs and processes through
updated technology.
City Clerk's Office
• Complete a comprehensive fee study of the master fee schedule.
• Implement software to automate the renewal and tracking of insurance certificates
from contractors and vendors.
• Reinstate employee education program "Success in the Public Sector" to introduce
new employees and periodically refresh existing employees on key governmental
requirements and practices such as contract processing, insurance compliance,
Municipal and State Codes, writing of staff reports and minutes, managing
IX
boards/commission, research resources, purpose and implementation of the
Brown Act, Political Reform Act, the Public Records Act, etc.
• Focus on training Clerk's Office staff in risk management to stay current with new
policies and laws.
• Continue monitoring short-term vacation rental program processes and software
updates to ensure no further modifications are needed.
Community
• Enhance programs/services/events at the Wellness Center and resume operating
7 -days per week, as well as extend program offerings and operating hours at the
X Park.
• Enhance the Art in Public Places Program by working with qualified art
conservation team to catalogue and appraise the city's art collection; and activate
a walking tour that highlights art from City Hall, Civic Center Campus, Wellness
Center, and Library, as well as collaborate with an artist team to complete a
commemorative mural.
• Activate Hwy 111 city property with lifestyle events and partnership pop-up
services/programs with Library/Museum/Creation Station during the fall and spring
seasons. Similarly, activate city parks and properties with community lifestyle
events and partner with local organizations and businesses to enhance offerings.
• Collaborate with Public Works Department to activate the Civic Center Activities
Promenade which includes the installation of a ping pong table and two cornhole
sets.
• Partner with Library and the Living Desert to activate a Certified Wildlife Habitat in
the Library courtyard.
Public Safet,
• Continue to expand community knowledge of public safety services by increasing
the number of community events attended or organized by Police, Fire,
Emergency Services, and Code Enforcement.
• Complete a Public Safety Camera System (PSCS) Outreach Plan to seek
community input for the implementation of Phase 11.
• Complete the installation and activation of the Automated License Plate Reader
System (ALPR).
• Provide active shooter trainings opportunities to local agencies, including Desert
Sands Unified School District.
• Continue to increase Emergency Services training opportunities for staff and
residents.
• Expand the graveled lot program to enhance the esthetics of single-family homes
in the community.
• Continue efforts to eliminate noise or disturbance impacts from licensed and non -
licensed Short -Term Vacation Rentals by enforcing La Quinta Municipal Code.
x
Public Works
• Start Phase II of the Public Safety Camera System (PSCS), as a part of the CV -
SYNC project.
• Complete Village Undergrounding Feasibility Study for future implementation and
funding requirements.
• Complete Dune Palms Road, Avenue 50 and Avenue 52, Fred Waring Drive
pavement rehabilitation improvements, and the final phase of the landscape
renovations at Cactus Flower development
• Complete Library, City Hall and Council Chamber repair and refresh of public
spaces.
• Installation of new lamp posts to replace aged posts at the Village streets,
Bermudas, and Desert Club locations.
• Installation of new lamp posts and benches at Civic Center Campus and La
Quinta Park and new shade structures at Seasons dog park; Eisenhower,
Adams; and La Quinta park
• Procure and implement asset management software for all seven maintenance
and operations divisions.
• Create and implement yearly concrete inspection program.
Design and Development
• Complete the Highway 111 Corridor Specific Plan to meet the goals outlined by
the Council and constituents.
• Continue due diligence research, review, and outreach regarding La Quinta's
Sphere of Influence (SOI) and the potential annexation of the SOI area.
• Implement and go -live with Tyler permit management software for the HUB/Permit
Services areas, which will enhance and update permitting process and customer
usability.
• Develop a comprehensive training program for new Building Inspectors to ensure
consistency and continuity of processes and procedures.
• Fill the vacant Senior Planner position that will support the Planning Division team.
Fiscal Service
• Provide assistance with economic projections for feasibility study of possible
annexation, including Sphere of Influence (SOI) expansion.
• Complete an RFP for City's Investment inventory software and the City's
independent auditing firm.
• Review and update financial policies and ensure the continuation of monitoring
internal controls to safeguard the City's assets.
• Continue to maximize interest earnings through sound investment strategies with
strict adherence to the provisions of the adopted Investment Policy.
• Maximize the use of the City's financial data and provide citywide training
programs to include budget monitoring, financial reporting, and audit/internal
control best practices.
XI
REQUEST FOR INFORMATION
This report is designed to provide a general overview of the City's budget. Questions
concerning this information or requests for additional information should be addressed to
the City of La Quinta, Claudia Martinez, Finance Director/City Treasurer, 78495 Calle
Tampico, La Quinta, CA 92253, by telephone at 760-777-7055, or by email at
finance@laquintaca.gov.
XII
CITY OF LA QUINTA FY 2023/24 ADOPTED BUDGET
City of La Quinta
Gann Limit Appropriation Calculation
FY 2023/24
(Page 1 of 2)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
($) City's City's U.S. CPI % Change in Local % Change ($) ($)
Prior Year Previous Year's Current Year's Population Annual Non -Residential In Per Current Year Compliance
Year Gann Limit Population Population % Change % Change Construction Capita Income Gann Limit Amounts
92-93 14,240,507 12,932 14,840 14.80% N/A 0.68%
93-94 16,452,801 14,840 15,693 5.75% N/A 0.16%
94-95 16,452,801 15,693 16,634 6.00% N/A 0.14%
95-96 19,077,886 16,634 17,101 2.81% N/A N/A
96-97 20,539,255 17,101 18,045 5.52% N/A N/A
97-98 22,685,183 18,045 19,217 6.49% N/A N/A
98-99 25,286,762 19,217 20,444 6.38% N/A N/A
99-00 28,017,719 20,444 21,763 6.45% N/A N/A
00-01 31,176,447 21,763 24,240 10.77% N/A N/A
01-02 36,229,777 24,240 26,321 12.66% N/A N/A
02-03 44,008,314 26,321 28,715 10.52% N/A N/A
03-04 48,020,286 28,715 30,452 5.99% N/A N/A
04-05 52,072,415 30,452 32,522 5.90% N/A N/A
05-06 56,953,433 32,522 36,145 9.19% N/A N/A
06-07 65,458,514 36,145 38,340 5.40% N/A N/A
07-08 71,725,407 38,340 41,092 6.44% N/A N/A
08-09 79,718,951 41,092 42,743 4.46% N/A N/A
09-10 86,846,889 42,743 43,778 2.42% N/A N/A
10-11 89,500,065 43,778 37,307 (1) 1.35% N/A N/A
11-12 88,404,325 37,307 37,836 (1) 1.42% N/A N/A
12-13 91,910,124 37,688 38,075 (2) 1.03% N/A N/A
13-14 96,357,500 38,190 38,412 0.55% N/A N/A
14-15 101,848,105 38,412 39,032 1.61% N/A N/A
15-16 103,249,837 39,032 39,694 1.72% N/A N/A
16-17 109,037,717 39,694 39,977 1.69% N/A N/A
17-18 116,834,735 39,977 40,677 (2) 1.25% N/A N/A
18-19 122,660,261 40,605 41,753 1.48% N/A N/A
19-20 129,043,889 41,753 42,098 (2) 0.83% N/A N/A
20-21 135,124,379 40,389 40,660 (2) 0.67% N/A N/A
21-22 141,103,621 40,906 41,247 (2) 0.83% N/A N/A
22-23 150,427,126 37,949 37,860 (2) -0.23% N/A N/A
23-24 161,412,270 37,562 37,979 (2) 1.11% N/A N/A
pr -0.64%
2.72%
0.71%
4.72%
4.67%
4.67%
4.15%
4.53%
4.91%
7.82%
-1.27%
2.31%
3.28%
5.26%
3.96%
4.42%
4.29%
0.62%
-2.54%
2.51%
3.77%
5.12%
-0.23%
3.82%
5.37%
3.69%
3.67%
3.85%
3.73%
5.73%
7.55%
4.44%
16,452,801 4,452,292
17,871,744 5,301,754
19,077,886 6,561,880
20,539,255 7,762,496
22,685,183 8,257,148
25,286,762 9,667,831
28,017,719 12,222,332
31,176,447 9,801,749
36,229,777 10,785,551
44,008,314 12,181,391
48, 020, 286 14, 233, 708
52, 072, 415 14, 547, 338
56,953,433 16,507,192
65,458,514 22,777,443
71,725,407 27,384,580
79,718,951 32,163,100
86,846,889 33,562,980
89,500,065 33,519,652
88,404,325 30,055,388
91,910,124 29,884,568
96,357,500 31,954,838
101,848,105 33,412,900
103,249,837 35,982,642
109,037,717 37,391,100
116,834,735 39,339,800
122,660,261 48,021,600
129,043,889 51,452,200
135,124,379 56,851,900
141,103,621 49,433,000
150,427,126 57,775,110
161,412,270 67,321,000
170,450,479 75,918,000 I
The Gann Limit is adjusted annually by multiplying the "Prior Year Gann Limit" (column 1) by the "% Change in Population" (column 4) and then by the greater of the "%
Change in New Local Non-residential Construction or % Change in California Per Capita Income" (column 6 or 7). This Gann adjustment figure is then added to the prior
year's limit amount to obtain the current year Gann limit amount in column 8. The U.S. CPI factor (column 5) was used in place of the non-residential construction (column 6)
amount and the lower of the two factors, the U.S. CPI or Per Capita Income, for the calculation prior 'to FY 1990-91. The City has elected in column (2) and (3) to use the
City population method versus the change in County population.
(1) The population for FY 2010/2011 and FY 2011/2012 are adjusted to the Federal 2010 Census counts.
(2) The previous population is furnished by the Department of Finance.
The Shaded boxes indicate the calculation factor that was used to calculate that year's Gann Limit.
XIII
CITY OF LA QUINTA
GANN APPROPRIATION LIMIT ANALYSIS
FY 2023/24 ADOPTED BUDGET
(Page 2 of 2)
In 1979, Proposition 4, the "Gann" initiative, was passed. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of
revenue which can be spent by all entities of Government.
The Gann limit is adjusted annually by the following two factors:
Annual population change and the greater of the change in:
1) State Per Capita Income, or
2) The Local Assessment roll for local non-residential construction.
When a City reaches this limit, excess tax revenue must be returned to the State or Citizens through a process of refunds, rebates, or other means that
may be defined at that time. The Gann limit for the City of La Quinta has increased steadily since 1984 and still provides the City with a comfortable
operating margin. The revenue collection and spending limit for City of La Quinta FY 2023/24 is $170.5 million. "Proceeds of taxes" are projected to
be $75.9 million in FY 2023/24 allowing the City a margin of $94.5 million.
On the graph on the following page, the highest bars represent the spending limit and the lower bars represent the appropriation of taxes for the last
fifteen years.
180,000,000
160,000,000
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20, 000, 000
CITY OF LA QUINTA
SPENDING LIMIT VERSUS APPROPRIATION OF PROCEEDS OF TAXES
z
■ Spending Limit
■ Appropriation of Proceeds of Taxes
08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18 19 19-20 20-21 21-22 22-23 23-24
XIV
CITY OF LA QUINTA FY 2023/24 ADOPTED BUDGET
2022/23
Current Budget
2023/24
Adopted
REVENUE SUMMARY
Tax Revenues
Licenses & Permits
Intergovernmental
Charges for Services
Fines, Forfeitures & Abatements
Use of Money & Property
Miscellaneous
Transfers In
Plus CIP Savings/ Use of Reserves & Carryovers
EXPENSE SUMMARY
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Repair & Maintenance
Utilities
Capital Expenses
Internal Service Charges
Transfers Out
BUDGET SHORTFALL/(SURPLUS
Less Measure G Reserve Allocation
BUDGET SURPLUS/ (DEFICIT)
*Carryovers from 2021/22 to 2022/23 for
Expenses). All approved budget adjustments
The 2023/24 Adopted column reflects all
approved during the fiscal year. In addition,
Report is approved.
GENERAL FUND OVERVIEW
61,746,700
3,461,200
9,378,000
1,391,100
522,000
2,855,000
1,395,100
5,000,000
62,630,000
2,521,300
9,178,000
963,200
465,500
1,860,000
860,100
0
85,749,100 78,478,100
39,296,618 *
125,045,718
23,973,397
32,635,100
4,131,850
530,400
61,000
829,900
961,000
4,146, 508
47,033,518
0
78,478,100
13,389,700
33,727,500
4,157,250
305,000
172,500
868,600
745,000
5,304,200
14,159,000
114,302,672 72,828,750
10,743,046 5,649,350
3,353,000 4,000,000
7,390,046 1,649,350
multi-year project expenses increased the Current 2022/23 Budget (Revenues and
during the 2022/23 fiscal year are also included in the Current 2022/23 Budget.
adopted budgetary requests as of June 20, 2032. Additional adjustments may be
carryovers from 2022/23 to 2023/24 will be added after the 2022/23 Year -End Budget
1
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
CITY OF LA QUINTA
ENERAL FUND REVENUES AND EXPENDITURES BY DEPARTMENT/DIVISION
SCAL YEAR 2023/24 ADOPTED BUDGET
ESTIMATED CURRENT RESOURCES:
REVENUES:
TAXES
LICENSES & PERMITS
INTERGOVERNMENTAL
CHARGES FOR SERVICES
FINES & ASSESSMENTS
OTHER/MISCELLANEOUS
$ 62,630,000
2,521,300
9,178,000
963,200
465,500
2,720,100
TOTAL EST TED CURRENT RESOURCES
ESTIMATED CURRENT REQUIREMENTS:
$ 78,478,100
EXPENDITURES:
CITY COUNCIL
CITY MANAGER DEPARTMENT
CITY MANAGER'S DIVISION
HUMAN RESOURCES
MARKETING/COMMUNITY RELATIONS
CITY ATTORNEY
CITY CLERK DEPARTMENT
COMMUNITY SERVICES
1,588,360
651,800
1,814,660
CS ADMINISTRATION 888,160
WELLNESS CENTER OPERATIONS 837,870
RECREATION PROGRAMS/SPECIAL EVENTS 1,578,150
PUBLIC SAFETY
POLICE 18,583,800
FIRE 9,889,120
CODE COMPLIANCE/ANIMAL CONTROL 1,711,000
PUBLIC SAFETY ADMINISTRATION 324,640
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)
4,144,950
1,715,750
821,900
532,900
885,750
1,007,600
811,600
707,400
1,398,700
1,341,700
1,957,270
17,348,100
$ 317,900
4,054,820
800,000
1,169,670
3,304,180
30, 508, 560
9,108, 850
4,259,400
19,305,370
r
PRELIMINARY BUDGET SURPLUS N
LESS MEASURE G SALES TAX RESERVES
BUDGET SURPLUS/(DEFICIT)
2
$ 5,649,350
(4,000,000)
$ 1,649,350
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
MEASURE G REVENUES AND USES SUMMARY
Fiscal Year (FY)
REVENUES
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
2023/224 Budget (Adopted) 15,700,000
TOTAL $ 92,109,142
MEASURE G USES
Year Earned Project Description Operational Capital Reserves 1 Total by Year
2016/17 Eisenhower Dr. Retention Basin 201704MG 750,000
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
X -Park Funding 151609MG 147,350
Alongi Building Improvements 201806 800,000
SilverRock Event Site 201608MG 321,900
SilverRock Event Site 201608MG 244,700
Alongi Building at SilverRock Event Site 201806 160,000
SilverRock Event Site 201608MG 290,000
SilverRock Event Site Retention Basin 202007MG 10,000
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 201901 MG 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
ADA Transition Plan Update 202209MG 150,000
Village Parking Lot 202211MG 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 $
24% 48% 28%
92,109,142
3
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
CITY OF LA QUINTA
GENERAL FUND RESERVES OVER
Based on Proposed Budget for 2'
ESTIMAT w R 6-30-20
ESTIMATED COMMITTED
FUND BALANCE
ESTIMATED AT
6-30-2023
LOAN PAYMENT
TO GENERAL
FUND FROM
SUCCESSOR
AGENCY
OPERATING
SURPLUS
/(SHORTFALL)
ESTIMATED AT
6-30-2024
NATURAL DISASTER
$ 15,000,000
$ 11,500,000
$ -
$ 15,000,000
ECONOMIC DISASTER
$ 13,000,000
$ 18,950,000
$ -
$ 13,000,000
CASH FLOW
$ 5,000,000
$ 5,200,000
$ 25,000
$ 5,000,000
CAPITAL REPLACEMENT
$ 12,000,000
$ 1,800,000
$ 50,000
$ 12,000,000
UNAPPROPRIATED
$ 14,500,000
$ 2,749,661
$ 1,649,350
$ 18,899,011
TOTAL COMMITTED RESERVES
$ 59,500,000
$ 2,749,661
$ 1,649,350
$ 63,899,011
SUMMARY
RESERVES 6/30/23 $
NET CHANGE $
59,500,000
4,399,011
RESERVES 6/30/24 $ 63,899,011
Net change, $4,399,011
CALCULATION FOR FORMER REDEVELOPMENT AGENCY LOAN REPAYMENT
FY 2023/24 Approved Repayment
Fund Total Repayment Distribution % Distribution $
General Fund $
Housing Fund $
3,437,076
3,437,076
x80% =
x 20% =
2,749,661
687,415
$ 3,437,076
ESTIMATED ASSIGNED
FUND BALANCE
ESTIMATED AT
6-30-2023
ADDITIONS
DELETIONS
ESTIMATED AT
6-30-2024
SALES TAX (MEASURE G)
$ 15,125,000
$ 4,000,000
$ -
$ 19,125,000
PUBLIC SAFETY FIRE SERVICE
TRUST
$ 11,500,000
$ -
$ -
$ 11,500,000
CARRYOVERS AND CAPITAL
PROJECTS (GENERAL FUND ONLY)
$ 18,950,000
$ -
$ -
$ 18,950,000
PENSION TRUST FUND
$ 5,200,000
$ 25,000
$ -
$ 5,225,000
OTHER POST EMPLOYMENT
BENEFITS TRUST FUND
$ 1,800,000
$ 50,000
$ -
$ 1,850,000
TOTAL ASSIGNED RESERVES
$ 52,575,000
$ 4,075,000
$ -
$ 56,650,000
4
CITY OF LA QUINTA
GENERAL FUND
EXPENSE SUMMARY BY CATEGORY FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
Salaries and Benefits 12,371,006 23,973,397 13,508,247 13,389,700
Contract Services 27,409,017 32,635,100 33,686,200 33,727,500
Maintenance & Operations 2,374,740 4,131,850 4,521,250 4,157,250
Other Expenses 144,689 530,400 305,000 305,000
Repair & Maintenance 0 61,000 0 172,500
Utilities 702,309 829,900 868,600 868,600
Capital Expenses 739,530 961,000 745,000 745,000
Internal Service Charges 3,314,650 4,146,508 4,146,508 5,304,200
Transfers Out 4,778,315 47,033,518 14,159,000 14,159,000
GENERAL FUND EXPENSES 51,834,255 114,302,672 71,939,805 72,828,750
5
CITY OF LA QUINTA
GENERAL FUND
EXPENSES BY DEPARTMENT AND CATEGORY FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24
Proposed
2023/24
Adopted
1001 - City Council
Salaries and Benefits
Maintenance & Operations
1002 - City Manager
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Internal Service Charges
1003 - City Attorney
Contract Services
1004 - Human Resources
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
1005 - City Clerk
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
1006 - Finance
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
1007 - Central Services
Salaries and Benefits
Maintenance & Operations
Capital Expenses
Internal Service Charges
Transfers Out
2001 - Police
Contract Services
Maintenance & Operations
Repair & Maintenance
Utilities
Capital Expenses
Internal Service Charges
2002 - Fire
Salaries and Benefits
Contract Services
Maintenance & Operations
Utilities
Capital Expenses
Internal Service Charges
Transfers Out
3001 - Community Resources Administi
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
3002 - Wellness Center Operations
Salaries and Benefits
251,153
354,700
304,500
317,900
233,149
18,004
299,200
55,500
269,000
35,500
282,400
35,500
796,578
1,326,164
1,365,817
1,588,360
500,384
89,320
95,974
46,000
64,900
687,964
145,000
115,000
300,000
78,200
728,117
145,000
114,500
300,000
78,200
854,660
170,000
114,500
300,000
149,200
370,189
796,000
800,000
800,000
370,189
796,000
800,000
800,000
269,015
591,898
557,015
651,800
175,125
28,107
46,683
19,100
258,298
163,700
123,900
46,000
361,015
30,000
120,000
46,000
415,200
30,000
120,000
86,600
586,861
1,264,079
1,096,733
1,169,670
446,644
48,057
17,760
74,400
709,771
385,000
34,700
134,608
700,925
225,000
36,200
134,608
737,070
225,000
37,200
170,400
1,241,161
1,610,216
1,686,720
1,957,270
940,346
117,464
14,851
168,500
1,159,916
205,000
40,700
204,600
1,219,920
221,500
40,700
204,600
1,389,270
241,500
40,700
285,800
9,738,291
61,817,234
18,294,500
17,348,100
3,773,246
166,068
599,125
784,550
4,415,303
13,068,216
413,200
480,000
822,300
47,033,518
2,660,000
153,200
500,000
822,300
14,159,000
1,660,000
153,200
500,000
875,900
14,159,000
16,868,265
16,745,378
7,428
0
17,348
37,010
61,100
18,269,800
18,072,000
18,000
61,000
21,000
22,900
74,900
18,417,900
18,302,000
15,000
0
26,000
0
74,900
18,583,800
18,302,000
15,000
172,500
26,000
0
68,300
8,008,530
9,296,722
10,039,120
9,889,120
263,818
6,962,420
115,487
80,798
103,395
119,600
363,012
292,022
8,123,000
150,000
87,000
458,100
186,600
0
299,020
9,137,000
167,500
134,000
115,000
186,600
0
176,020
9,137,000
167,500
134,000
115,000
159,600
0
661,768
883,980
804,570
888,160
513,569
38,081
43,318
66,800
549,680
92,000
161,800
80,500
469,570
92,000
162,500
80,500
472,360
92,000
202,500
121,300
612,277 757,040 829,735 837,870
476,972 552,440
6
505,635 495,970
CITY OF LA QUINTA
GENERAL FUND
EXPENSES BY DEPARTMENT AND CATEGORY FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
Contract Services 21,545 48,000 30,000 30,000
Maintenance & Operations 31,761 56,700 64,200 64,200
Capital Expenses 0 0 130,000 130,000
Internal Service Charges 82,000 99,900 99,900 117,700
3003 - Recreation Programs & Special E 640,734 1,498,751 1,564,200 1,578,150
Salaries and Benefits 101,002 286,551 197,500 207,750
Contract Services 243,964 486,000 640,000 640,000
Maintenance & Operations 242,568 681,500 682,000 682,000
Internal Service Charges 53,200 44,700 44,700 48,400
3005 - Parks Maintenance 2,445,674 3,207,347 4,056,511 4,144,950
Salaries and Benefits 340,651 426,997 437,911 463,250
Contract Services 582,436 729,700 935,000 935,000
Maintenance & Operations 634,026 838,850 1,474,600 984,600
Utilities 403,660 508,400 505,600 505,600
Internal Service Charges 484,900 703,400 703,400 1,256,500
3007 - Marketing & Community Relatioi 1,389,343 1,833,378 1,720,532 1,814,660
Salaries and Benefits 238,729 268,578 164,232 194,360
Contract Services 436,633 509,200 490,700 487,000
Maintenance & Operations 675,781 1,009,600 1,019,600 1,098,600
Internal Service Charges 38,200 46,000 46,000 34,700
3008 - Public Buildings 1,374,563 1,553,936 1,565,694 1,715,750
Salaries and Benefits 506,901 566,936 572,494 678,050
Contract Services 207,930 242,000 279,500 279,500
Maintenance & Operations 187,230 274,500 253,700 253,700
Utilities 200,502 213,500 203,000 203,000
Internal Service Charges 272,000 257,000 257,000 301,500
6001 - Design & Development Administ 816,867 775,228 784,805 811,600
Salaries and Benefits 448,748 426,428 437,005 457,200
Contract Services 222,248 160,000 160,000 160,000
Maintenance & Operations 3,471 11,700 10,700 10,700
Internal Service Charges 142,400 177,100 177,100 183,700
6002 - Planning 559,340 749,304 697,830 707,400
Salaries and Benefits 376,017 432,704 453,930 445,900
Contract Services 113,128 225,000 150,000 150,000
Maintenance & Operations 12,995 22,600 24,900 24,900
Internal Service Charges 57,200 69,000 69,000 86,600
6003 - Building 960,672 1,457,240 1,339,516 1,398,700
Salaries and Benefits 547,698 739,240 773,016 810,200
Contract Services 246,380 440,000 290,000 290,000
Maintenance & Operations 3,095 10,300 8,800 8,800
Internal Service Charges 163,500 267,700 267,700 289,700
6004 - Code Compliance/Animal Contra 1,312,923 1,677,746 1,779,300 1,713,340
Salaries and Benefits 686,027 867,746 908,800 814,440
Contract Services 349,121 433,500 493,500 493,500
Maintenance & Operations 9,874 24,300 24,800 24,800
Internal Service Charges 267,900 352,200 352,200 380,600
6005 - Emergency Services 0 0 0 322,300
Salaries and Benefits 0 0 0 264,300
Maintenance & Operations 0 0 0 6,000
Internal Service Charges 0 0 0 52,000
6006 - The Hub 834,387 1,244,439 1,083,890 1,341,700
Salaries and Benefits 600,711 924,339 884,990 1,066,900
Contract Services 95,036 130,000 0 0
Maintenance & Operations 5,140 6,200 15,000 15,000
7
CITY OF LA QUINTA
GENERAL FUND
EXPENSES BY DEPARTMENT AND CATEGORY FY 2023/24
2021/22 2022/23
Actuals
Current
2023/24
Proposed
ADOPTED BUDGET
2023/24
Adopted
Internal Service Charges
7001 - Public Works Administration
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
7002 - Public Works Development Servi
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
7003 - Streets
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Internal Service Charges
7006 - Engineering Services
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Internal Service Charges
GENERAL FUND EXPENSES
133,500
183,900
183,900
259,800
535,839
800,848
779,773
821,900
454,607
0
4,932
76,300
549,348
150,000
9,500
92,000
578,773
100,000
9,000
92,000
597,400
100,000
9,000
115,500
374,998
514,551
529,394
532,900
147,359
155,250
2,189
70,200
171,651
250,000
5,000
87,900
180,994
255,000
5,500
87,900
185,200
255,000
5,500
87,200
426,354
773,415
857,050
885,750
277,298
64,753
27,104
0
57,200
381,415
260,000
58,000
5,000
69,000
350,000
360,000
73,050
5,000
69,000
361,100
360,000
73,050
5,000
86,600
758,472
1,248,656
984,700
1,007,600
322,004
271,577
9,002
98,689
57,200
353,956
590,000
10,300
225,400
69,000
355,400
550,000
10,300
0
69,000
360,700
550,000
10,300
0
86,600
51,834,255
114,302,672
71,939,805
72,828,750
8
CITY OF LA QUINTA
GENERAL FUND
CONTRACT SERVICES SUMMARY FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals
Current
2023/24
Proposed
2023/24
Adopted
1002 - City Manager
1003 - City Attorney
1004 - Human Resources
1005 - City Clerk
1006 - Finance
2001 - Police
2002 - Fire
3001 - Community Resources Administration
3002 - Wellness Center Operations
3003 - Recreation Programs & Special Events
3005 - Parks Maintenance
3007 - Marketing & Community Relations
3008 - Public Buildings
6001 - Design & Development Administration
6002 - Planning
6003 - Building
6004 - Code Compliance/Animal Control
6006 - The Hub
7001 - Public Works Administration
7002 - Public Works Development Services
7003 - Streets
7006 - Engineering Services
CONTRACT SERVICES TOTAL
89,320
145,000
145,000
170,000
370,189
796,000
800,000
800,000
28,107
163,700
30,000
30,000
48,057
385,000
225,000
225,000
117,464
205,000
221,500
241,500
16,745,378
6,962,420
18,072,000
8,123,000
18,302,000
9,137,000
18,302,000
9,137,000
38,081
92,000
92,000
92,000
21,545
48,000
30,000
30,000
243,964
486,000
640,000
640,000
582,436
729,700
935,000
935,000
436,633
509,200
490,700
487,000
207,930
242,000
279,500
279,500
222,248
160,000
160,000
160,000
113,128
225,000
150,000
150,000
246,380
440,000
290,000
290,000
349,121
433,500
493,500
493,500
95,036
130,000
0
0
0
150,000
100,000
100,000
155,250
250,000
255,000
255,000
64,753
260,000
360,000
360,000
271,577 590,000
550,000 550,000
27,409,017 32,635,100 33,686,200 33,727,500
9
CITY OF LA QUINTA
GENERAL FUND
CONTRACT SERVICE EXPENSES BY DEPARTMENT
2021/22 2022/23
Actuals Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
1002 - City Manager
101-1002-60101 Contract Services - Administrative
101-1002-60103 Professional Services
1002 - City Manager Totals:
1003 - City Attorney
101-1003-60153 Attorney
101-1003-60154 Attorney/Litigation
1003 - City Attorney Totals:
1004 - Human Resources
101-1004-60103 Professional Services
101-1004-60104 Consultants/Employee Services
1004 - Human Resources Totals:
1005 - City Clerk
101-1005-60103 Professional Services
101-1005-60125 Temporary Agency Services
1005 - City Clerk Totals:
1006 - Finance
101-1006-60102
101-1006-60103
101-1006-60104
101-1006-60106
101-1006-60122
2001 - Police
101-2001-60103
101-2001-60109
101-2001-60161
101-2001-60162
101-2001-60163
101-2001-60164
101-2001-60165
101-2001-60166
101-2001-60167
101-2001-60168
101-2001-60169
101-2001-60170
101-2001-60171
101-2001-60172
101-2001-60173
101-2001-60174
101-2001-60175
101-2001-60176
101-2001-60193
2002 - Fire
101-2002-60103
101-2002-60110
101-2002-60112
101-2002-60116
101-2002-60123
101-2002-60139
101-2002-60140
101-2002-60525
Administration
Professional Services
Consultants
Auditors
Credit Card Fees
1006 - Finance Totals:
Professional Services
LQ Police Volunteers
Sheriff Patrol
Police Overtime
Target Team
Community Services Officer
Special Enforcement/City Special Even
Gang Task Force
Narcotics Task Force
School Officer
Motor Officer
Dedicated Sargeants
Dedicated Lieutenant
Sheriff - Mileage
Booking Fees
Blood/Alcohol Testing
Special Enforcement Funds
Sheriff - Other
Sexual Assault Exam Fees
2001 - Police Totals:
Professional Services
Volunteers - Fire
Landscape Contract
Pest Control
Security & Alarm
Fire Service Costs
MOU - Ladder Truck
Golf Tournament
45,885
43,435
100,000
45,000
100,000
45,000
125,000
45,000
89,320
145,000
145,000
170,000
325,696
44,492
646,000
150,000
650,000
150,000
650,000
150,000
370,189
796,000
800,000
800,000
16,290
11,817
123,700
40,000
5,000
25,000
5,000
25,000
28,107
163,700
30,000
30,000
36,524
11,533
345,000
40,000
200,000
25,000
200,000
25,000
48,057
385,000
225,000
225,000
12,814
29,028
37,532
37,250
840
20,000
62,000
40,000
80,000
3,000
20,000
70,000
50,000
80,000
1,500
20,000
70,000
70,000
80,000
1,500
117,464
205,000
221,500
241,500
394 50,000 50,000 50,000
10,117 12,000 12,000 12,000
9,715,949 10,070,000 10,230,000 10,230,000
345,139 485,000 400,000 400,000
1,721,790 1,896,000 1,927,000 1,927,000
753,912 836,000 805,000 805,000
89,110 100,000 100,000 100,000
146,204 214,000 231,000 231,000
209,726 214,000 231,000 231,000
173,563 230,000 240,000 240,000
1,773,388 1,900,000 1,940,000 1,940,000
562,788 579,000 615,000 615,000
327,754 327,000 343,000 343,000
364,291 450,000 450,000 450,000
0 18,000 0 0
28,706 30,000 36,000 36,000
62,043 95,000 95,000 95,000
452,444 557,000 587,000 587,000
8,062 9,000 10,000 10,000
16,745,378 18,072,000 18,302,000 18,302,000
0
0
15,654
4,064
2,040
6,663,379
257,373
19,910
15,000
4,000
19,000
3,500
1,500
7,725,000
275,000
80,000
15,000
4,000
24,000
10,000
4,000
8,700,000
300,000
80,000
15,000
4,000
24,000
10,000
4,000
8,700,000
300,000
80,000
2002 - Fire Totals: 6,962,420
3001 - Community Resources Administration
101-3001-60101 Contract Services
101-3001-60122 Credit Card Fees
8,123,000
9,137,000
9,137,000
10
25,000 25,000
3,081
7,000
25,000 25,000
7,000 7,000
CITY OF LA QUINTA
GENERAL FUND
CONTRACT SERVICE EXPENSES BY DEPARTMENT
2021/22 2022/23
Actuals Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
101-3001-60135 Boys & Girls Club 10,000 60,000
3001 - Community Resources Administration Totals: 38,081 92,000
60,000 60,000
92,000 92,000
3002 - Wellness Center Operations
101-3002-60103 Professional Services 0 5,000
101-3002-60107 Instructors 18,545 40,000
101-3002-60108 Technical 3,000 3,000
5,000
20,000
5,000
5,000
20,000
5,000
3002 - Wellness Center Operations Totals: 21,545 48,000
3003 - Recreation Programs & Special Events
101-3003-60107
101-3003-60184
101-3003-60190
Instructors
Fritz Burns Pool Programming
X Park Programming
3003 - Recreation Programs & Special Events Totals:
30,000 30,000
(801)
136,886
107,878
0
200,000
286,000
0
220,000
420,000
0
220,000
420,000
243,964 486,000
640,000 640,000
3005 - Parks Maintenance
101-3005-60112 Landscape Contract 582,436 729,700
935,000 935,000
3005 - Parks Maintenance Totals: 582,436 729,700
935,000 935,000
3007 - Marketing & Community Relations
101-3007-60134 Promotional Items 0 90,000
101-3007-60137 Community Engagement 5,408 10,700
101-3007-60151 VGPS - Visit Greater Palm Springs 431,225 408,500
90,000
10,700
390,000
90,000
7,000
390,000
3007 - Marketing & Community Relations Totals: 436,633 509,200
490,700 487,000
3008 - Public Buildings
101-3008-60115 Janitorial 187,188 215,000
101-3008-60116 Pest Control 6,222 9,000
101-3008-60123 Security & Alarm 8,133 12,000
101-3008-60196 Annual Permits/Inspections 6,387 6,000
250,000
9,500
12,000
8,000
250,000
9,500
12,000
8,000
3008 - Public Buildings Totals: 207,930 242,000
279,500 279,500
6001 - Design & Development Administration
101-6001-60104 Consultants 0 10,000
101-6001-60122 Credit Card Fees 222,248 150,000
10,000 10,000
150,000 150,000
6001 - Design & Development Administration Totals: 222,248 160,000
6002 - Planning
101-6002-60103
101-6002-60125
160,000 160,000
Professional Services 44,602 160,000
Temporary Agency Services 68,526 65,000
6003 - Building
101-6003-60118 Plan Checks
150,000 150,000
0 0
6002 - Planning Totals: 113,128 225,000
150,000 150,000
246,380 440,000
290,000 290,000
6003 - Building Totals: 246,380 440,000
6004 - Code Compliance/Animal Control
101-6004-60103 Professional Services
101-6004-60108 Technical
101-6004-60111 Administrative Citation Services
101-6004-60119 Vehicle Abatement
101-6004-60120 Lot Cleaning/Gravel Program
101-6004-60122 Credit Card Fees
101-6004-60125 Temporary Agency Services
101-6004-60194 Veterinary Service
101-6004-60197 Animal Shelter Contract Service
290,000 290,000
50,232
280
14,093
0
16,869
600
24,565
5,000
237,482
80,000
1,000
18,000
500
20,000
2,000
0
12,000
300,000
70,000
1,000
18,000
500
20,000
2,000
0
12,000
370,000
70,000
1,000
18,000
500
20,000
2,000
0
12,000
370,000
6004 - Code Compliance/Animal Control Totals: 349,121 433,500 493,500 493,500
11
CITY OF LA QUINTA
GENERAL FUND
CONTRACT SERVICE EXPENSES BY DEPARTMENT
2021/22 2022/23
Actuals Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
6006 - The Hub
101-6006-60103
101-6006-60125
Professional Services
Temporary Agency Services
6006 - The Hub Totals:
7001 - Public Works Administration
101-7001-60104 Consultants
7001 - Public Works Administration Totals:
7002 - Public Works Development Services
101-7002-60103
101-7002-60104
101-7002-60183
Professional Services
Consultants
Map/Plan Checking
7002 - Public Works Development Services Totals:
7003 - Streets
101-7003-60103
101-7003-60120
Professional Services
Street Cleaning/Accidents
7003 - Streets Totals:
7006 - Engineering Services
101-7006-60103
101-7006-60104
101-7006-60144
101-7006-60145
101-7006-60146
Professional Services
Consultants
Contract Traffic Engineer
Traffic Counts/Studies
PM 10 - Dust Control
7006 - Engineering Services Totals:
CONTRACT SERVICES TOTAL
54,165
40,871
70,000
60,000
95,036
130,000
0
0
0
0
0
0
0
150,000
100,000
100,000
0 150,000
100,000
100,000
55,610
3,500
96,140
95,000
5,000
150,000
100,000
5,000
150,000
100,000
5,000
150,000
155,250
250,000
255,000
255,000
56,904
7,849
250,000
10,000
350,000
10,000
350,000
10,000
64,753
260,000
360,000
360,000
12,258
28,006
151,732
0
79,581
210,000
60,000
200,000
20,000
100,000
20,000
60,000
200,000
20,000
250,000
20,000
60,000
200,000
20,000
250,000
271,577
590,000
550,000
550,000
27,409,017 32,635,100
33,686,200 33,727,500
12
CITY OF LA QUINTA
CITYWIDE PAYROLL
SUMMARY BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24
Proposed
2023/24
Adopted
101 - GENERAL FUND
1001 - City Council
1002 - City Manager
1004 - Human Resources
1005 - City Clerk
1006 - Finance
1007 - Central Services
2002 - Fire
3001 - Community Services Administration
3002 - Wellness Center Operations
3003 - Recreation Programs & Special Events
3005 - Parks Maintenance
3007 - Marketing & Community Relations
3008 - Public Buildings
6001 - Design & Development Administration
6002 - Planning
6003 - Building
6004 - Code Compliance/Animal Control
6005 - Public Safety Administration
6006 - The Hub
7001 - Public Works Administration
7002 - Public Works Development Services
7003 - Streets- Traffic
7006 - Engineering Services
201 - GAS TAX FUND
7003 - Streets- Traffic
202 - LIBRARY & MUSEUM FUND
3004 - Library
215 - LIGHTING & LANDSCAPING FUND
7004 - Lighting & Landscaping
241 - HOUSING AUTHORITY
9101 - Housing Authority - Admin
502 - INFORMATION TECHNOLOGY
0000 - Undesignated
SALARY & BENEFITS TOTAL
12,371,006
233,149
500,384
175,125
446,644
940,346
3,773,246
263,818
513,569
476,972
101,002
340,651
238,729
506,901
448,748
376,017
547,698
686,027
0
600,711
454,607
147,359
277,298
322,004
23,973,397 13,508,247 13,389,700
299,200 269,000 282,400
687,964 728,117 854,660
258,298 361,015 415,200
709,771 700,925 737,070
1,159,916 1,219,920 1,389,270
13,068,216 2,660,000 1,660,000
292,022 299,020 176,020
549,680 469,570 472,360
552,440 505,635 495,970
286,551 197,500 207,750
426,997 437,911 463,250
268,578 164,232 194,360
566,936 572,494 678,050
426,428 437,005 457,200
432,704 453,930 445,900
739,240 773,016 810,200
867,746 908,800 814,440
0 0 264,300
924,339 884,990 1,066,900
549,348 578,773 597,400
171,651 180,994 185,200
381,415 350,000 361,100
353,956 355,400 360,700
387,777
639,557
555,800
842,300
387,777
639,557
555,800
842,300
0
810
975
520
0
810
975
520
300,214
326,531
368,865
384,515
300,214
326,531
368,865
384,515
334,191
390,695
417,867
434,940
334,191
390,695
417,867
434,940
40,283
47,054
49,562
51,120
40,283 47,054
49,562 51,120
13,433,470 25,378,043
14,901,316 15,103,095
13
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
101 - GENERAL FUND
1001 - City Council
101-1001-50108 Salaries - Council Members
101-1001-50150 Other Compensation
101-1001-50200 PERS-City Portion
101-1001-50221 Medical Insurance
101-1001-50222 Vision Insurance
101-1001-50223 Dental Insurance
101-1001-50224 Life Insurance
101-1001-50230 Workers Comp Insurance
101-1001-50240 Social Security -Medicare
101-1001-50241 Social Security -FICA
1001 - City Council Totals:
1002 - City Manager
101-1002-50101 Permanent Full Time
101-1002-50105 Salaries - Overtime
101-1002-50150 Other Compensation
101-1002-50200 PERS-City Portion
101-1002-50215 Other Fringe Benefits
101-1002-50221 Medical Insurance
101-1002-50222 Vision Insurance
101-1002-50223 Dental Insurance
101-1002-50224 Life Insurance
101-1002-50225 Long Term Disability
101-1002-50230 Workers Comp Insurance
101-1002-50240 Social Security -Medicare
1002 - City Manager Totals:
1004 - Human
101-1004-50101
101-1004-50102
101-1004-50150
101-1004-50200
101-1004-50215
101-1004-50221
101-1004-50222
101-1004-50223
101-1004-50224
101-1004-50225
101-1004-50230
101-1004-50240
101-1004-50241
101-1004-50251
101-1004-50252
Resources
Permanent Full Time
Salaries - Part Time
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security -FICA
Temporary
Annual Wellness Dollar Reimbursemen
1004 - Human Resources Totals:
1005 - City Clerk
101-1005-50101
101-1005-50105
101-1005-50150
101-1005-50200
101-1005-50215
101-1005-50221
101-1005-50222
101-1005-50223
101-1005-50224
101-1005-50225
101-1005-50230
101-1005-50240
101-1005-50241
101-1005-50251
Permanent Full Time
Salaries - Overtime
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security -FICA
Temporary
1005 - City Clerk Totals:
1006 - Finance
101-1006-50101 Permanent Full Time
144,388
2,407
9,506
56,887
552
3,016
369
10,500
2,093
3,432
144,000
2,400
9,600
123,800
0
0
0
10,500
5,600
3,300
144,000
2,400
10,800
95,700
0
0
0
10,500
5,600
0
144,000
2,400
10,800
95,700
0
0
0
23,900
5,600
0
233,149
299,200
269,000
282,400
392,288
43
867
29,015
8,000
51,411
527
3,197
177
1,954
7,100
5,805
535,950
0
1,011
38,509
12,425
84,228
0
0
0
2,941
7,100
5,800
532,397
0
900
45,400
35,720
95,700
0
0
0
3,300
7,100
7,600
607,800
0
900
57,700
36,760
114,800
0
0
0
3,900
23,900
8,900
500,384
687,964
728,117
854,660
100,724
37,385
481
10,246
0
6,375
278
1,608
54
553
2,100
2,106
257
4,142
8,816
168,198
0
0
12,400
2,500
49,500
0
0
0
1,100
4,200
2,400
0
0
18,000
240,215
0
0
18,000
3,900
71,800
0
0
0
1,500
4,200
3,400
0
0
18,000
257,000
0
0
19,700
3,900
71,800
0
0
0
1,700
14,300
3,800
0
25,000
18,000
175,125
258,298
361,015
415,200
313,532
50
937
29,322
0
64,835
711
2,878
217
1,679
8,200
4,838
1,020
18,425
454,818
0
803
40,400
6,250
146,000
0
0
0
2,700
12,300
6,500
0
40,000
466,155
5,000
500
44,000
7,670
141,000
0
0
0
2,800
12,300
6,500
0
15,000
483,200
5,000
500
46,500
7,670
141,000
0
0
0
3,100
28,100
7,000
0
15,000
446,644
709,771
700,925
737,070
14 689,082
817,530
872,950 984,700
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
101-1006-50110
101-1006-50150
101-1006-50200
101-1006-50215
101-1006-50221
101-1006-50222
101-1006-50223
101-1006-50224
101-1006-50225
101-1006-50230
101-1006-50240
101-1006-50241
Commissions & Boards 1,950
Other Compensation 2,407
PERS-City Portion 60,175
Other Fringe Benefits 0
Medical Insurance 146,260
Vision Insurance 1,724
Dental Insurance 6,777
Life Insurance 388
Long Term Disability 3,842
Workers Comp Insurance 17,600
Social Security -Medicare 10,020
Social Security -FICA 121
1007 - Central Services
101-1007-50109
101-1007-50115
101-1007-50117
101-1007-50240
101-1007-50243
101-1007-50244
2002 - Fire
101-2002-50101
101-2002-50105
101-2002-50150
101-2002-50200
101-2002-50215
101-2002-50221
101-2002-50222
101-2002-50223
101-2002-50224
101-2002-50225
101-2002-50230
101-2002-50240
101-2002-50241
101-2002-50251
3,700
2,627
70,334
11,125
220,300
0
0
0
5,000
17,600
11,700
0
3,700
0
83,500
11,570
212,800
0
0
0
5,400
17,600
12,400
0
3,700
0
83,500
12,870
236,700
0
0
0
6,300
47,200
14,300
0
1006 - Finance Totals: 940,346
1,159,916
1,219,920 1,389,270
Vacation & Sick Leave Buy Back 128,834
Contingency for Stafffing 7,386
PERS - Unfunded Pension Liability 3,593,526
Social Security -Medicare 1,868
Employer Contrib Retiree Med PERS 29,641
State Unemployment Insurance 11,991
150,000
415,616
12,441,600
0
36,000
25,000
150,000
1,500,000
950,000
0
35,000
25,000
150,000
500,000
950,000
0
35,000
25,000
1007 - Central Services Totals: 3,773,246 13,068,216
Permanent Full Time
Salaries - Overtime
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security -FICA
Temporary
2002 - Fire Totals:
2,660,000 1,660,000
168,083
599
96
12,505
0
44,886
507
2,092
122
830
5,400
2,805
1,290
24,603
197,472
4,000
100
14,800
1,750
63,100
0
0
0
2,500
5,400
2,900
0
0
205,605
4,000
100
15,400
3,315
61,000
0
0
0
1,300
5,400
2,900
0
0
118,200
4,000
100
9,100
1,820
33,500
0
0
0
800
6,700
1,800
0
0
263,818
292,022
299,020 176,020
3001 - Community Services Administration
101-3001-50101 Permanent Full Time 395,452
101-3001-50110 Commissions & Boards 3,525
101-3001-50150 Other Compensation 385
101-3001-50200 PERS-City Portion 32,780
101-3001-50215 Other Fringe Benefits 0
101-3001-50221 Medical Insurance 61,394
101-3001-50222 Vision Insurance 757
101-3001-50223 Dental Insurance 3,594
101-3001-50224 Life Insurance 205
101-3001-50225 Long Term Disability 2,073
101-3001-50230 Workers Comp Insurance 7,400
101-3001-50240 Social Security -Medicare 5,785
101-3001-50241 Social Security -FICA 219
406,980
4,500
400
33,700
3,500
86,700
0
0
0
800
7,300
5,800
0
352,260
4,500
400
30,000
3,510
64,500
0
0
0
2,100
7,300
5,000
0
308,000
4,500
400
27,500
5,460
100,400
0
0
0
1,600
20,000
4,500
0
3001 - Community Services Administration Totals: 513,569 549,680 469,570 472,360
15
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
3002 - Wellness Center Operations
101-3002-50101 Permanent Full Time
101-3002-50102 Salaries - Part Time
101-3002-50105 Salaries - Overtime
101-3002-50150 Other Compensation
101-3002-50200 PERS-City Portion
101-3002-50215 Other Fringe Benefits
101-3002-50221 Medical Insurance
101-3002-50222 Vision Insurance
101-3002-50223 Dental Insurance
101-3002-50224 Life Insurance
101-3002-50225 Long Term Disability
101-3002-50230 Workers Comp Insurance
101-3002-50240 Social Security -Medicare
101-3002-50241 Social Security -FICA
101-3002-50251 Temporary
3002 - Wellness Center Operations Totals:
3003 - Recreation Programs & Special Events
101-3003-50101 Permanent Full Time
101-3003-50102 Salaries - Part Time
101-3003-50105 Salaries - Overtime
101-3003-50200 PERS-City Portion
101-3003-50215 Other Fringe Benefits
101-3003-50221 Medical Insurance
101-3003-50222 Vision Insurance
101-3003-50223 Dental Insurance
101-3003-50224 Life Insurance
101-3003-50225 Long Term Disability
101-3003-50230 Workers Comp Insurance
101-3003-50240 Social Security -Medicare
101-3003-50241 Social Security -FICA
101-3003-50251 Temporary
1003 - Recreation Programs & Special Events Totals:
3005 - Parks Maintenance
101-3005-50101 Permanent Full Time
101-3005-50105 Salaries - Overtime
101-3005-50106 Standby
101-3005-50107 Standby Overtime
101-3005-50150 Other Compensation
101-3005-50200 PERS-City Portion
101-3005-50215 Other Fringe Benefits
101-3005-50221 Medical Insurance
101-3005-50222 Vision Insurance
101-3005-50223 Dental Insurance
101-3005-50224 Life Insurance
101-3005-50225 Long Term Disability
101-3005-50230 Workers Comp Insurance
101-3005-50240 Social Security -Medicare
3005 - Parks Maintenance Totals:
3007 - Marketing & Community Relations
101-3007-50101 Permanent Full Time
101-3007-50200 PERS-City Portion
101-3007-50215 Other Fringe Benefits
101-3007-50221 Medical Insurance
101-3007-50222 Vision Insurance
101-3007-50223 Dental Insurance
101-3007-50224 Life Insurance
101-3007-50225 Long Term Disability
101-3007-50230 Workers Comp Insurance
101-3007-50240 Social Security -Medicare
3007 - Marketing & Community Relations Totals:
238,980
125,420
0
963
27,936
0
54,679
899
4,755
185
1,330
7,100
5,378
5,861
3,485
250,002
143,543
0
1,000
31,251
4,250
84,200
0
0
0
1,300
7,100
5,939
5,375
18,480
266,815
105,900
5,000
1,000
28,700
4,420
81,300
0
0
0
1,700
7,100
3,700
0
0
280,100
71,250
5,000
1,000
30,800
4,420
81,300
0
0
0
1,800
16,200
4,100
0
0
476,972
552,440
505,635 495,970
46,510
33,400
0
4,460
0
7,509
85
466
35
226
2,100
1,209
1,531
3,471
57,834
105,900
0
10,100
1,250
32,795
0
0
0
400
2,100
11,400
0
64,772
57,700
105,900
1,000
4,300
1,300
24,000
0
0
0
400
2,100
800
0
0
78,800
71,250
1,000
17,100
1,300
24,000
0
0
0
1,000
4,800
8,500
0
0
101,002
286,551
197,500 207,750
222,432
295
6,132
22,290
10
18,984
0
54,020
646
3,417
163
1,219
7,400
3,645
251,022
700
12,438
36,512
300
21,200
5,325
86,700
0
0
0
1,900
7,300
3,600
264,761
700
15,000
35,000
0
21,300
4,550
83,700
0
0
0
1,700
7,400
3,800
278,700
700
15,000
35,000
0
23,000
4,550
83,700
0
0
0
1,800
16,700
4,100
340,651
426,997
437,911 463,250
177,741
12,707
0
37,931
430
2,123
95
925
4,200
2,577
195,228
14,300
1,250
49,500
0
0
0
1,300
4,200
2,800
122,932
9,200
1,300
24,000
0
0
0
800
4,200
1,800
144,100
11,100
1,560
28,700
0
0
0
1,000
5,800
2,100
238,729 268,578
164,232 194,360
16
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
3008 - Public Buildings
101-3008-50101 Permanent Full Time
101-3008-50105 Salaries - Overtime
101-3008-50106 Standby
101-3008-50107 Standby Overtime
101-3008-50150 Other Compensation
101-3008-50200 PERS-City Portion
101-3008-50215 Other Fringe Benefits
101-3008-50221 Medical Insurance
101-3008-50222 Vision Insurance
101-3008-50223 Dental Insurance
101-3008-50224 Life Insurance
101-3008-50225 Long Term Disability
101-3008-50230 Workers Comp Insurance
101-3008-50240 Social Security -Medicare
3008 - Public Buildings Totals:
6001 - Design
101-6001-50101
101-6001-50110
101-6001-50150
101-6001-50200
101-6001-50215
101-6001-50221
101-6001-50222
101-6001-50223
101-6001-50224
101-6001-50225
101-6001-50230
101-6001-50240
101-6001-50241
& Development Administration
Permanent Full Time
Commissions & Boards
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security -FICA
1001 - Design & Development Administration Totals:
6002 - Planning
101-6002-50101
101-6002-50150
101-6002-50200
101-6002-50215
101-6002-50221
101-6002-50222
101-6002-50223
101-6002-50224
101-6002-50225
101-6002-50230
101-6002-50240
6003 - Building
101-6003-50101
101-6003-50105
101-6003-50150
101-6003-50200
101-6003-50215
101-6003-50221
101-6003-50222
101-6003-50223
101-6003-50224
101-6003-50225
101-6003-50230
101-6003-50240
101-6003-50241
101-6003-50251
Permanent Full Time
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
6002 - Planning Totals:
Permanent Full Time
Salaries - Overtime
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security -FICA
Temporary
6003 - Building Totals:
350,179
344
9,021
15,591
481
30,405
0
77,377
1,233
5,181
244
1,961
9,400
5,483
369,852
0
13,413
17,846
500
31,700
5,625
111,400
0
0
0
1,900
9,400
5,300
393,444
500
15,000
20,000
500
36,200
5,850
83,600
0
0
0
2,400
9,400
5,600
471,600
500
15,000
20,000
500
43,500
7,150
83,700
0
0
0
3,000
26,200
6,900
506,901
566,936
572,494 678,050
318,508
10,200
1,444
28,506
0
72,739
739
3,034
237
1,691
6,300
4,766
583
301,034
8,400
944
25,700
3,750
74,300
0
0
0
1,600
6,300
4,400
0
312,105
8,400
500
27,800
3,900
71,700
0
0
0
1,900
6,300
4,400
0
322,000
8,400
500
29,500
3,900
71,800
0
0
0
2,100
14,300
4,700
0
448,748
426,428
437,005 457,200
296,800
1,444
22,482
0
40,249
559
2,015
163
1,668
6,300
4,338
317,730
1,024
23,300
3,450
74,300
0
0
0
2,000
6,300
4,600
339,630
0
25,400
3,900
71,800
0
0
0
2,100
6,300
4,800
324,200
0
24,900
3,900
71,800
0
0
0
2,100
14,300
4,700
376,017
432,704
453,930 445,900
368,198
9,531
2,004
32,418
0
90,812
1,088
5,074
244
2,041
10,500
5,751
1,170
18,866
492,762
25,878
2,900
41,500
5,000
148,500
0
0
0
3,100
12,500
7,100
0
0
529,316
20,000
2,000
47,200
7,800
143,500
0
0
0
3,200
12,500
7,500
0
0
546,900
20,000
2,000
49,900
7,800
143,500
0
0
0
3,500
28,600
8,000
0
0
547,698 739,240
773,016 810,200
17
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
6004 - Code Compliance/Animal Control
101-6004-50101
101-6004-50105
101-6004-50106
101-6004-50150
101-6004-50200
101-6004-50215
101-6004-50221
101-6004-50222
101-6004-50223
101-6004-50224
101-6004-50225
101-6004-50230
101-6004-50240
101-6004-50241
101-6004-50251
Permanent Full Time
Salaries - Overtime
Standby
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security- FICA
Temporary
6004 - Code Compliance/Animal Control Totals:
6005 - Public Safety Administration
101-6005-50101 Permanent Full Time
101-6005-50200 PERS-City Portion
101-6005-50221 Medical Insurance
101-6005-50225 Long Term Disability
101-6005-50230 Workers Comp Insurance
101-6005-50240 Social Security -Medicare
6005 Public Safety Administration Totals:
6006 - The Hub
101-6006-50101
101-6006-50102
101-6006-50150
101-6006-50200
101-6006-50215
101-6006-50221
101-6006-50222
101-6006-50223
101-6006-50224
101-6006-50225
101-6006-50230
101-6006-50240
Permanent Full Time
Salaries - Part Time
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
6006 - The Hub Totals:
7001 - Public Works Administration
101-7001-50101 Permanent Full Time
101-7001-50150 Other Compensation
101-7001-50200 PERS-City Portion
101-7001-50215 Other Fringe Benefits
101-7001-50221 Medical Insurance
101-7001-50222 Vision Insurance
101-7001-50223 Dental Insurance
101-7001-50224 Life Insurance
101-7001-50225 Long Term Disability
101-7001-50230 Workers Comp Insurance
101-7001-50240 Social Security -Medicare
7001 - Public Works Administration Totals:
453,577
1,527
0
0
44,235
0
123,616
1,337
6,124
364
2,567
16,300
7,000
1,715
27,666
569,976
15,000
100
20
51,800
9,750
193,100
0
0
0
3,600
16,300
8,100
0
0
607,060
15,000
500
0
61,100
10,140
186,500
0
0
0
3,700
16,300
8,500
0
0
526,000
15,000
500
0
51,200
10,040
162,600
0
0
0
3,400
37,200
8,500
0
0
686,027
867,746
908,800 814,440
0
0
0
0
0
0
0
0
0
0
0
0
0
0
O 193,600
O 14,900
O 43,100
O 1,300
O 8,600
O 2,800
O 264,300
401,194
31,639
2,407
38,760
0
96,114
1,219
5,875
285
2,242
14,700
6,276
570,282
71,500
1,707
48,200
6,250
198,000
0
0
0
3,600
16,700
8,100
543,590
80,900
0
56,500
9,100
167,300
0
0
0
3,300
16,700
7,600
687,900
83,200
0
60,700
11,700
167,300
0
0
0
4,000
42,900
9,200
600,711
924,339
884,990 1,066,900
339,672
1,540
33,219
0
59,707
930
4,101
250
1,820
8,400
4,969
390,762
1,486
37,000
5,000
99,000
0
0
0
2,100
8,400
5,600
417,373
500
43,100
5,200
95,700
0
0
0
2,600
8,400
5,900
423,300
500
44,700
5,200
95,700
0
0
0
2,700
19,100
6,200
454,607 549,348
578,773 597,400
18
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
7002 - Public Works Development Services
101-7002-50101 Permanent Full Time
101-7002-50150 Other Compensation
101-7002-50200 PERS-City Portion
101-7002-50215 Other Fringe Benefits
101-7002-50221 Medical Insurance
101-7002-50222 Vision Insurance
101-7002-50223 Dental Insurance
101-7002-50224 Life Insurance
101-7002-50225 Long Term Disability
101-7002-50230 Workers Comp Insurance
101-7002-50240 Social Security -Medicare
7002 - Public Works Development Services Totals:
7003 - Streets- Traffic
101-7003-50101 Permanent Full Time
101-7003-50105 Salaries - Overtime
101-7003-50106 Standby
101-7003-50107 Standby Overtime
101-7003-50150 Other Compensation
101-7003-50200 PERS-City Portion
101-7003-50215 Other Fringe Benefits
101-7003-50221 Medical Insurance
101-7003-50222 Vision Insurance
101-7003-50223 Dental Insurance
101-7003-50224 Life Insurance
101-7003-50225 Long Term Disability
101-7003-50230 Workers Comp Insurance
101-7003-50240 Social Security -Medicare
7003 - Streets- Traffic Totals:
7006 - Engineering Services
101-7006-50101
101-7006-50105
101-7006-50106
101-7006-50107
101-7006-50150
101-7006-50200
101-7006-50215
101-7006-50221
101-7006-50222
101-7006-50223
101-7006-50224
101-7006-50225
101-7006-50230
101-7006-50240
Permanent Full Time
Salaries - Overtime
Standby
Standby Overtime
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
7006 - Engineering Services Totals:
101 - GENERAL FUND Totals:
201 - GAS TAX FUND
7003 - Streets- Traffic
201-7003-50101 Permanent Full Time
201-7003-50105 Salaries - Overtime
201-7003-50106 Standby
201-7003-50107 Standby Overtime
201-7003-50150 Other Compensation
201-7003-50200 PERS-City Portion
201-7003-50215 Other Fringe Benefits
201-7003-50221 Medical Insurance
201-7003-50222 Vision Insurance
201-7003-50223 Dental Insurance
201-7003-50224 Life Insurance
120,016
481
14,642
0
7,359
39
235
54
656
2,100
1,775
125,460
341
15,100
1,250
24,800
0
0
0
800
2,100
1,800
132,894
0
18,100
1,300
23,900
0
0
0
800
2,100
1,900
133,500
0
18,700
1,300
23,900
0
0
0
900
4,800
2,100
147,359
171,651
180,994 185,200
193,862
547
7,158
3,536
481
18,883
0
39,425
434
2,484
148
1,071
6,300
2,969
248,268
0
13,440
13,958
500
18,200
1,250
74,300
0
0
0
1,600
6,300
3,600
217,200
0
15,000
15,000
500
16,100
3,900
71,700
0
0
0
1,300
6,300
3,000
220,300
0
15,000
15,000
500
16,900
3,900
71,800
0
0
0
1,400
14,300
2,000
277,298
381,415
350,000 361,100
237,187
0
8,231
0
481
17,199
0
43,615
563
3,390
155
1,280
6,300
3,602
237,456
0
9,000
1,000
500
18,000
2,500
74,300
0
0
0
1,400
6,300
3,500
243,400
500
5,000
1,000
500
18,100
3,900
71,700
0
0
0
1,500
6,300
3,500
240,200
500
5,000
1,000
500
18,500
3,900
71,700
0
0
0
1,600
14,300
3,500
322,004
353,956
355,400 360,700
12,371,006 23,973,397 13,508,247 13,389,700
19
219,131
428
5,681
9,976
379
20,584
0
79,266
1,413
6,055
273
287,640
2,500
8,241
15,901
1,224
30,100
3,750
123,800
0
0
0
300,600
2,500
10,000
15,000
0
35,000
6,500
119,600
0
0
0
512,800
2,500
10,000
15,000
0
49,500
10,400
143,500
0
0
0
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed
Adopted
201-7003-50225
201-7003-50230
201-7003-50240
201-7003-50241
201-7003-50251
Long Term Disability 1,134
Workers Comp Insurance 10,500
Social Security -Medicare 4,251
Social Security- FICA 1,689
Temporary 27,017
1,800
10,500
4,100
0
150,000
1,900
10,500
4,200
0
50,000
3,000
38,100
7,500
0
50,000
7003 - Streets- Traffic Totals: 387,777
639,557
555,800
842,300
201 - GAS TAX FUND Totals: 387,777
202 - LIBRARY & MUSEUM FUND
3004 - Library
202-3004-50150 Other Compensation
202-3004-50215 Other - Fringe Benefits
3004 - Library Totals:
202 - LIBRARY & MUSEUM FUND Totals:
639,557
555,800
842,300
0
0
0
60
750
810
0
975
975
0
520
520
0
810
975
520
215 - LIGHTING & LANDSCAPING FUND
7004 - Lighting & Landscaping
215-7004-50101 Permanent Full Time 185,506
215-7004-50105 Salaries - Overtime 1,814
215-7004-50106 Standby 6,131
215-7004-50107 Standby Overtime 25,137
215-7004-50150 Other Compensation 50
215-7004-50200 PERS-City Portion 15,399
215-7004-50215 Other Fringe Benefits 0
215-7004-50221 Medical Insurance 52,124
215-7004-50222 Vision Insurance 557
215-7004-50223 Dental Insurance 2,849
215-7004-50224 Life Insurance 163
215-7004-50225 Long Term Disability 1,003
215-7004-50230 Workers Comp Insurance 6,300
215-7004-50240 Social Security -Medicare 3,181
185,436
386
9,148
28,421
240
15,600
2,800
74,300
0
0
0
1,200
6,300
2,700
219,265
500
10,000
25,000
0
16,000
3,900
83,500
0
0
0
1,300
6,300
3,100
225,415
500
10,000
25,000
0
17,100
3,900
83,500
0
0
0
1,500
14,300
3,300
7004 - Lighting & Landscaping Totals: 300,214
215 - LIGHTING & LANDSCAPING FUND Totals:
241 - HOUSING AUTHORITY
9101 - Housing Authority - Admin
241-9101-50101 Permanent Full Time
241-9101-50105
241-9101-50110
241-9101-50150
241-9101-50200
241-9101-50215
241-9101-50221
241-9101-50222
241-9101-50223
241-9101-50224
241-9101-50225
241-9101-50230
241-9101-50240
241-9101-50241
9101 - Housing Authority -
Salaries - Overtime
Commissions & Boards
Other Compensation
PERS-City Portion
Other Fringe Benefits
Medical Insurance
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Workers Comp Insurance
Social Security -Medicare
Social Security -FICA
326,531
368,865
384,515
300,214
326,531
368,865
384,515
252,219
172
550
103
20,432
2,000
44,830
415
2,337
151
1,320
5,900
3,697
66
278,970
0
1,800
200
24,200
4,625
69,300
0
0
0
1,700
5,900
4,000
0
305,327
0
1,800
200
28,000
3,640
67,000
0
0
0
1,800
5,900
4,200
0
312,700
0
1,800
200
29,600
3,640
67,000
0
0
0
2,000
13,400
4,600
0
Admin Totals: 334,191
390,695
417,867
434,940
241 - HOUSING AUTHORITY Totals: 334,191
502 - INFORMATION TECHNOLOGY
0000 - Undesignated
502-0000-50101 Permanent Full Time
502-0000-50200 PERS-City Portion
502-0000-50215 Other Fringe Benefits
502-0000-50221 Medical Insurance
390,695
417,867
434,940
20
32,378
2,387
0
4,720
33,354
2,500
500
9,900
35,842
2,700
520
9,600
37,200
2,900
520
9,600
CITY OF LA QUINTA
CITYWIDE PAYROLL
DETAIL BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed
Adopted
502-0000-50222
502-0000-50223
502-0000-50224
502-0000-50225
502-0000-50240
Vision Insurance
Dental Insurance
Life Insurance
Long Term Disability
Social Security -Medicare
0000 - Undesignated Totals:
502 - INFORMATION TECHNOLOGY Totals:
SALARY & BENEFITS TOTAL
38
89
22
179
469
0
0
0
300
500
0
0
0
300
600
0
0
0
300
600
40,283
47,054
49,562
51,120
40,283
47,054
49,562
51,120
13,433,470 25,378,043
14,901,316 15,103,095
21
CITY OF LA QUINTA
PERSONNEL SCHEDULE BY DEPARTMENT FY 2023/24 ADOPTED BUDGET
CITY COUNCIL
Funding Source
Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
Mayor & City Council
5
5
5
TOTAL
5
5
5
CITY CLERK
Funding Source
Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
General Fund
General Fund
Housing Authority
General Fund
General Fund
General Fund
General Fund
Administrative Assistant
Administrative Technician
City Clerk Director
City Clerk Director
Deputy City Clerk
Management Assistant
Permit Technician
Senior Permit Technician
TOTAL
1
0
0.9
0.1
1
1
0
0
4
1
0
0.9
0.1
1
1
2
0
6
0
2
0.9
0.1
1
0
1
1
6
CITY MANAGER
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
Housing Authority
General Fund
General Fund
General Fund
Housing Authority
General Fund
General Fund
Housing Authority
General Fund
Housing Authority
Administrative Technician
Administrative Technician
Human Resources Manager
Human Resources Technician
City Manager
City Manager
Marketing & Communications Specialist
Director (Business Unit & Housing Development
Director (Business Unit & Housing Development
Executive Specialist
Management Analyst
Information Technology Management Analyst
General Fund
Housing Authority
General Fund
Housing Authority
General Fund
General Fund
Management Assistant
Management Assistant
Management Specialist
Management Specialist
Marketing Manager
Senior Code Compliance Officer
TOTAL
0
0
0
0
0.8
0.2
0
0.6
0.4
0
0.6
0.4
0.2
0.8
2.4
0.6
1
0
0
0
0
0
0.8
0.2
0
0.6
0.4
0
0.6
0.4
0.2
0.8
2.4
0.6
1
0
8
8
0.2
0.8
1
2
0.8
0.2
2
0.6
0.4
1
0.6
0.4
0
0
0.4
0.6
1
1
13
COMMUNITY RESOURCES
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
General Fund
Library & Museum
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
Library & Museum
General Fund
Wellness Center
Administrative Assistant
Administrative Technician
Administrative Technician
Animal Control/Code Compliance Supervisor
Code Compliance Officer I
Code Compliance Officer II
Community Resources Coordinator
Community Resources Director
Community Resources Director
Community Resources Director
Community Resources Manager
Community Resources Manager
22
2
1.6
0.4
1
2
4
1
0.7
0.15
0.15
0.4
0.4
2
2.8
0.2
1
2
4
1
0.7
0.15
0.15
0.4
0.4
0
0
0
0
0
0
0
0
0
0
0
0
CITY OF LA QUINTA
PERSONNEL SCHEDULE BY DEPARTMENT FY 2023/24 ADOPTED BUDGET
COMMUNITY RESOURCES (continued)
Adopted Adopted Proposed
Funding Source Personnel Schedule 2021/22 2022/23 2023/24
Library & Museum Community Resources Manager 0.2 0.2 0
General Fund Community Resources Specialist 1 1 0
General Fund Human Resources Analyst 1 1 0
General Fund Community Resources Analyst 0.8 0.8 0
Library & Museum Community Resources Analyst 0.2 0.2 0
General Fund Management Assistant 1 1 0
General Fund Public Safety Manager 0.8 0.8 0
General Fund Public Safety Manager 0.2 0.2 0
General Fund Part -Time Administrative Technician 0.97 0 0
General Fund Part -Time Recreation Leader 5.96 5.96 0
General Fund Part -Time Senior Recreation Leader 1.94 1.94 0
General Fund Senior Emergency Management Coordinator 1 1 0
TOTAL 28.87 28.9 0
COMMUNITY SERVICES
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund Administrative Technician 0 0 5
General Fund Community Services Deputy Director 0 0 0.4
Library & Museum Community Services Deputy Director 0 0 0.2
Wellness Center Community Services Deputy Director 0 0 0.4
General Fund Community Services Specialist 0 0 1
General Fund Management Analyst 0 0 0.8
Library & Museum Management Analyst 0 0 0.2
General Fund Part -Time Recreation Leader 8 5.96 5.82
General Fund Part -Time Senior Recreation Leader 2 1.94 0.97
General Fund Senior Community Services Specialist 0 0 1
TOTAL 10 7.9 15.79
PUBLIC SAFETY
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund Administrative Technician 0 0 2
General Fund Animal Control/Code Compliance Supervisor 0 0 1
General Fund Code Compliance Officer 0 0 2
General Fund Management Analyst 0 0 1
General Fund Public Safety Deputy Director 0 0 0.8
General Fund Public Safety Deputy Director 0 0 0.2
General Fund Senior Code Compliance Officer 0 0 3
TOTAL 0 0 10
PUBLIC WORKS
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund Administrative Assistant 1 1 1
General Fund Administrative Technician 0 0 1
General Fund Assistant Construction Manager 1 1 1
General Fund Associate Engineer 1 1 1
General Fund Public Works Director/City Engineer 1 1 1
General Fund Construction Inspector 2 2 2
General Fund Facilities Deputy Director 0.5 0.5 0
General Fund Facilities Deputy Director 0.5 0.5 0
Gas Tax Fund Maintenance Foreman 1 1 0
General Fund Maintenance & Operations Coordinator 1 1 1
23
CITY OF LA QUINTA
PERSONNEL SCHEDULE BY DEPARTMENT FY 2023/24 ADOPTED BUDGET
PUBLIC WORKS (continued)
Funding Source
Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
Lighting & Landscape
General Fund
General Fund
General Fund
Gas Tax Fund
Lighting & Landscape
Gas Tax Fund
General Fund
Lighting & Landscape
Gas Tax Fund
General Fund
Lighting & Landscape
Gas Tax Fund
General Fund
Lighting & Landscape
General Fund
General Fund
Lighting & Landscape
General Fund
General Fund
Lighting & Landscape
Gas Tax Fund
General Fund
Lighting & Landscape
General Fund
General Fund
Maintenance & Operations Crew Leader
Maintenance & Operations Crew Leader
Maintenance & Operations Deputy Director
Maintenance & Operations Deputy Director
Maintenance & Operations Superintendent
Maintenance & Operations Superintendent
Maintenance & Operations Superintendent
Maintenance & Operations Worker
Maintenance & Operations Worker
Maintenance & Operations Worker
Maintenance Worker I
Maintenance Worker I
Maintenance Worker I
Maintenance Worker 11
Maintenance Worker II
Maintenance Worker 11
Maintenance & Operations Technician
Management Analyst
Management Analyst
Management Assistant
Parks/L&L Foreman
Parks/L&L Foreman
Senior Maintenance & Operations Worker
Senior Maintenance & Operations Worker
Senior Maintenance & Operations Worker
Traffic Operations Analyst
Traffic Signal Technician
TOTAL
0
0
0
0
0
0
0
0
0
0
2
2.5
1.5
2
0.5
0.5
1
2.5
0.5
1
0.5
0.5
0
0
0
1
2
27
0
0
0
0
0
0
0
0
0
0
2
2.5
1.5
2
0.5
0.5
1
2.5
0.5
1
0.5
0.5
0
0
0
1
2
27
1.5
0.5
0.5
0.5
2.5
1
0.5
4
2.5
1.5
0
0
0
0
0
0
1
1
0
0
0
0
2
1.5
0.5
0
2
31
DESIGN AND DEVELOPMENT
Funding Source
Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
General Fund
Administrative Assistant
Administrative Technician
Associate Planner
Building Inspector
Building Inspector I
Building Inspector II
Building Official
Data Reporting Specialist
Deputy Building Official
Design & Development Director
Hub Manager
Part -Time Software Program Report Writer
Permit Technician
Planning Manager
Plans Examiner
Senior Building Inspector
Senior Building Inspector/Plans Examiner
Senior Permit Technician
24
2
1
1
0
1
2
1
0
0
1
1
0.97
5
1
1
0
0
0
2
1
1
0
1
2
1
0
0
1
1
0.97
6
1
1
0
1
0
2
1
1
1
0
0
1
0.97
1
1
1
0
6
1
1
2
0
1
CITY OF LA QUINTA
PERSONNEL SCHEDULE BY DEPARTMENT FY 2023/24 ADOPTED BUDGET
DESIGN AND DEVELOPMENT (continued)
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund
Senior Planner
TOTAL
1
1 1
18.97
20.97 21.97
FINANCE
Funding Source Personnel Schedule
Adopted Adopted Proposed
2021/22 2022/23 2023/24
General Fund Accounting Manager
General Fund Account Technician
General Fund Finance Technician
General Fund Accountant
General Fund Administrative Technician
General Fund Finance Director
Housing Authority Finance Director
General Fund Finance Manager
General Fund Financial Services Analyst
General Fund Junior Accountant
General Fund Management Assistant
General Fund Principal Management Analyst
General Fund Senior Accountant
General Fund Senior Finance Technician
TOTAL
1 1 0
3 3 0
0 0
1 1
0 0
0.9 0.9
0.1 0.1
0 0
1 1
1 1
1 1
0 0
0 0
0 0
9 9
2
1
1
0.9
0.1
1
0
1
0
1
1
1
10
TOTAL NUMBER OF ELECTED OFFICIALS
5
5
5
TOTAL NUMBER OF PART-TIME EMPLOYEE
9.84
8.87
7.76
TOTAL NUMBER OF FULL-TIME EMPLOYEE
86
91
100
TOTAL NUMBER OF EMPLOYEES
100.84
104.87
112.76
25
CITY OF LA QUINTA
CITYWIDE TRANSFERS IN AND OUT
SUMMARY BY FUND
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
101-0000-49500
101-1007-99900
101-2002-99900
201-0000-49500
201-7003-99900
202-3006-99900
203-0000-99900
210-0000-99900
215-0000-49500
220-0000-99900
223-0000-99900
231-9001-99900
237-0000-49500
247-0000-99900
249-0000-49500
250-0000-99900
251-0000-99900
252-0000-99900
254-0000-99900
259-0000-99900
270-0000-49500
270-0000-99900
275-0000-49500
401-0000-49500
405-0000-99900
501-0000-99900
503-0000-49500
601-0000-49500
601-0000-99900
602-0000-49500
602-0000-99900
760-0000-49500
762-0000-99900
Transfers In
Transfers Out
Transfers Out
Transfers In
Transfers Out
Transfers Out
Transfers Out
Transfers Out
Transfers In
Transfers Out
Transfers Out
Transfers Out
Transfers In
Transfers Out
Transfers In
Transfers Out
Transfers Out
Transfers Out
Transfers Out
Transfers Out
Transfers In
Transfers Out
Transfers In
Transfers In
Transfers Out
Transfers Out
Transfers In
Transfers In
Transfers Out
Transfers In
Transfers Out
Transfers In
Transfers Out
0
4,415,303
363,012
- 190,000
482,614
58,295
195,415
0
- 1,285,000
713,669
395,454
10,505
- 10,505
50,000
0
0
0
0
0
0
- 50,000
12,678
- 2,000
- 5,733,190
1,128,751
0
0
- 580,000
62,000
- 62,000
30,000
- 5,000
0
- 5,000,000
47,033,518
0
- 600,000
1,956,659
2,816,705
0
367,726
- 1,500,000
466,967
5,843,145
0
0
0
- 1,387,009
1,516,757
500,000
250,000
125,000
0
- 50,000
212,465
- 2,000
-56,493,897
0
181,964
- 633,000
- 600,000
75,000
- 75,000
0
- 5,000
5,000,000
0
14,159,000
0
- 500,000
917,400
0
0
136,300
-2,000,000
0
1,865,000
0
0
0
0
150,000
650,000
0
0
180,000
- 50,000
0
- 2,000
-14,950,700
0
50,000
0
- 600,000
82,000
- 82,000
0
- 5,000
0
0
14,159,000
0
- 500,000
917,400
0
0
136,300
-2,000,000
0
1,865,000
0
0
0
0
150,000
650,000
0
0
180,000
- 50,000
0
- 2,000
-14,950,700
0
50,000
0
- 600,000
82,000
- 82,000
0
- 5,000
0
0
0
0 0
26
CITY OF LA QUINTA
CITYWIDE TRANSFERS IN AND OUT
DETAIL BY FUND
FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
101 - GENERAL FUND
101-0000-49500 Transfers In 0 -5,000,000 0 0
101-1007-99900 Transfers Out 4,415,303 47,033,518 14,159,000 14,159,000
101-2002-99900 Transfers Out 363,012 0 0 0
Totals: 4,778,315 42,033,518 14,159,000 14,159,000
201 - GAS TAX FUND
201-0000-49500 Transfers In -190,000 -600,000 -500,000 -500,000
201-7003-99900 Transfers Out 482,614 1,956,659 917,400 917,400
Totals: 292,614 1,356,659 417,400 417,400
202 - LIBRARY & MUSEUM FUND
202-3006-99900 Transfers Out 58,295 2,816,705 0 0
Totals: 58,295 2,816,705 0 0
203 - PUBLIC SAFETY FUND (MEASURE G)
203-0000-99900 Transfers Out 195,415 0 0 0
Totals: 195,415 0 0 0
210 - FEDERAL ASSISTANCE FUND
210-0000-99900 Transfers Out 0 367,726 136,300 136,300
Totals: 0 367,726 136,300 136,300
215 - LIGHTING & LANDSCAPING FUND
215-0000-49500 Transfers In -1,285,000 -1,500,000 -2,000,000 -2,000,000
Totals: -1,285,000 -1,500,000 -2,000,000 -2,000,000
220 - QUIMBY FUND
220-0000-99900 Transfers Out 713,669 466,967 0 0
Totals: 713,669 466,967 0 0
223 - MEASURE A FUND
223-0000-99900 Transfers Out 395,454 5,843,145 1,865,000 1,865,000
Totals: 395,454 5,843,145 1,865,000 1,865,000
231 - SUCCESSOR AGCY PA 1 RORF
231-9001-99900 Transfers Out 10,505 0 0 0
Totals: 10,505 0 0 0
237 - SUCCESSOR AGCY PA 1 ADMIN
237-0000-49500 Transfers In -10,505 0 0 0
Totals: -10,505 0 0 0
247 - ECONOMIC DEVELOPMENT FUND
247-0000-99900 Transfers Out 50,000 0 0 0
Totals: 50,000 0 0 0
249 - SA 2011 LOW/MOD BOND FUND (Refinanced in
249-0000-49500 Transfers In 0 -1,387,009 0 0
Totals: 0 -1,387,009 0 0
250 - TRANSPORTATION DIF FUND
250-0000-99900 Transfers Out 0 1,516,757 150,000 150,000
Totals: 0 1,516,757 150,000 150,000
251 - PARKS & REC DIF FUND
251-0000-99900 Transfers Out 0 500,000 650,000 650,000
Totals: 0 500,000 650,000 650,000
27
CITY OF LA QUINTA
CITYWIDE TRANSFERS IN AND OUT
DETAIL BY FUND
FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
252 - CIVIC CENTER DIF FUND
252-0000-99900 Transfers Out 0 250,000 0 0
Totals: 0 250,000 0 0
254 - COMMUNITY & CULTURAL CENTERS DIF
254-0000-99900 Transfers Out 0 125,000 0 0
Totals: 0 125,000 0 0
259 - MAINTENANCE FACILITIES DIF FUND
259-0000-99900 Transfers Out 0 0 180,000 180,000
Totals: 0 0 180,000 180,000
270 - ART IN PUBLIC PLACES FUND
270-0000-49500 Transfers In -50,000 -50,000 -50,000 -50,000
270-0000-99900 Transfers Out 12,678 212,465 0 0
Totals: -37,322 162,465 -50,000 -50,000
275 - LQ PUBLIC SAFETY OFFICER
275-0000-49500 Transfers In -2,000 -2,000 -2,000 -2,000
Totals: -2,000 -2,000 -2,000 -2,000
401 - CAPITAL IMPROVEMENT PROGRAMS
401-0000-49500 Transfers In -5,733,190 -56,493,897 -14,950,700 -14,950,700
Totals: -5,733,190 -56,493,897 -14,950,700 -14,950,700
405 - SA PA 1 CAPITAL IMPRV FUND
405-0000-99900 Transfers Out 1,128,751 0 0 0
Totals: 1,128,751 0 0 0
501 - FACILITY & FLEET REPLACEMENT
501-0000-99900 Transfers Out 0 181,964 50,000 50,000
Totals: 0 181,964 50,000 50,000
503 - PARK EQUIP & FACILITY FUND
503-0000-49500 Transfers In 0 -633,000 0 0
Totals: 0 -633,000 0 0
601 - SILVERROCK RESORT
601-0000-49500 Transfers In -580,000 -600,000 -600,000 -600,000
601-0000-99900 Transfers Out 62,000 75,000 82,000 82,000
Totals: -518,000 -525,000 -518,000 -518,000
602 - SILVERROCK GOLF RESERVE
602-0000-49500 Transfers In -62,000 -75,000 -82,000 -82,000
602-0000-99900 Transfers Out 30,000 0 0 0
Totals: -32,000 -75,000 -82,000 -82,000
760 - SUPPLEMENTAL PENSION PLAN
760-0000-49500 Transfers In -5,000 -5,000 -5,000 -5,000
Totals: -5,000 -5,000 -5,000 -5,000
762 - PARS PENSION TRUST
762-0000-99900 Transfers Out 0 5,000,000 0 0
Totals: 0 5,000,000 0 0
28
CITY OF LA QUINTA
GENERAL FUND
REVENUE SUMMARY BY CATEGORY FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
Tax Revenues 63,010,284 61,746,700 62,630,000 62,630,000
Licenses & Permits 4,521,424 3,461,200 2,521,300 2,521,300
Intergovernmental 8,636,751 9,378,000 9,178,000 9,178,000
Charges for Services 1,625,339 1,391,100 963,200 963,200
Fines, Forfeitures & Abatements 657,589 522,000 465,500 465,500
Use of Money & Property (2,831,688) 2,855,000 1,860,000 1,860,000
Miscellaneous 1,049,059 1,395,100 860,100 860,100
Transfers In 0 5,000,000 0 0
General Fund Revenue 76,668,758 85,749,100 78,478,100 78,478,100
29
CITY OF LA QUINTA
GENERAL FUND
REVENUE DETAILS
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
101 - GENERAL FUND
310 - Tax Revenues
101-0000-40310
101-0000-40311
101-0000-40315
101-0000-41320
101-0000-41326
101-0000-41327
101-0000-41400
101-0000-41401
101-0000-41402
101-0000-41416
101-0000-41505
101-0000-41508
101-0000-41509
101-0000-41510
101-0000-41800
Property Tax Revenue
No -Low City Property Tax
RPTTF Pass Through
State Sales Tax
Measure G Sales Tax
Document Transfer Tax
TOT - Hotels
TOT - Short Term Vac. Rentals
TOT - Bed and Breakfast
TOT - Resort Fees
Franchise Taxes - Burrtec
Southern California Gas Franchise
Cable Television Franchise Fee
Communications Franchise Fees
Property Tax in Lieu of VLF
310 - Tax Revenues Totals:
320 - Licenses & Permits
101-0000-41411 STVR
101-0000-41415
101-0000-41600
101-0000-41602
101-0000-41610
101-0000-42400
101-0000-42401
101-0000-42402
101-0000-42403
101-0000-42404
101-0000-42405
101-0000-42408
101-0000-42420
101-0000-42421
101-0000-42430
101-0000-42431
101-0000-42433
101-0000-42434
101-0000-42435
101-0000-42436
101-0000-42437
101-0000-42439
101-0000-43632
101-0000-43638
Inspection Fee
STVR Registration Fee
Business Licenses
STVR Business Licenses
Film Permits
Building Permits
Plumbing Permits
Mechanical Permits
Electrical Permits
Miscellaneous Permits
Garage Sale Permits
Grading Permits
Fire Plan Review Fee
Fire Inspection Fee
Transportation Permits
Conditional Use Permits
Minor Use Permit
Sign Permit
Site Development Permit
Final Landscaping Plans
Development Agreement
Temporary Use Permit
Public Works Permits
NPDES Inspections
320 - Licenses & Permits Totals:
330 - Intergovernmental
101-0000-42500 Fire Service Credit
101-0000-42501 Fire Service Reserves
101-0000-43100 FEMA
101-0000-43633 CSA 152 Assessments
101-0000-43650 Contributions from Other Agencie!
330 - Intergovernmental Totals:
340 - Charges
101-0000-42200
101-0000-42210
101-0000-42211
101-0000-42212
101-0000-42213
101-0000-42214
101-0000-42216
101-0000-42218
101-0000-42300
for Services
Leisure Enrichment
Youth Sports
Adult Sports
Facility Rentals
Special Events
Wellness Center Leisure Enrichme
Wellness Center Special Events
Wellness Center Memberships
Cash Over/Short
2,741,127 3,015,000 3,200,000 3,200,000
4,805,049 4,945,000 4,985,000 4,985,000
2,128,498 2,705,000 2,860,000 2,860,000
12,589,104 12,250,000 12,700,000 12,700,000
15,615,802 15,500,000 15,700,000 15,700,000
1,352,585 750,000 650,000 650,000
9,448,099 9,000,000 8,700,000 8,700,000
7,144,654 6,000,000 5,800,000 5,800,000
104,426 100,000 90,000 90,000
358,422 375,000 375,000 375,000
966,467 1,000,000 1,050,000 1,050,000
206,498 160,000 200,000 200,000
676,143 660,000 675,000 675,000
210,081 275,000 200,000 200,000
4,663,327 5,011,700 5,445,000 5,445,000
63,010,284 61,746,700 62,630,000 62,630,000
1,300
1,022,050
378,882
57,824
1,428
1,185,352
201,028
198,643
159,331
312,182
5,670
66,928
99,228
119,607
1,151
29,573
13,564
26,161
72,028
24,901
3,446
36,588
493,861
10,697
2,000
900,000
355,000
45,000
2,000
800,000
140,000
140,000
130,000
300,000
6,000
30,000
65,000
130,000
2,000
75,000
8,700
29,500
70,000
12,000
1,000
10,000
200,000
8,000
2,000
940,000
350,000
60,000
1,500
315,000
72,000
81,000
61,000
170,000
5,000
20,000
65,000
100,000
2,000
21,000
3,000
17,000
55,000
10,000
6,800
3,000
150,000
11,000
2,000
940,000
350,000
60,000
1,500
315,000
72,000
81,000
61,000
170,000
5,000
20,000
65,000
100,000
2,000
21,000
3,000
17,000
55,000
10,000
6,800
3,000
150,000
11,000
4,521,424
7,587,538
561,645
24,516
460,052
3,000
3,461,200
2,521,300
9,100,000
0
0
275,000
3,000
9,000,000
0
0
175,000
3,000
2,521,300
9,000,000
0
0
175,000
3,000
8,636,751
9,378,000
9,178,000
9,178,000
11,658
41,045
5,755
7,301
0
12,652
(105)
52,260
1,363
30
35,000
40,000
6,000
35,000
10,000
20,000
1,000
75,000
0
11,000
40,000
5,000
10,000
5,000
10,000
1,000
50,000
0
11,000
40,000
5,000
10,000
5,000
10,000
1,000
50,000
0
CITY OF LA QUINTA
GENERAL FUND
REVENUE DETAILS
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24
Proposed
2023/24
Adopted
101-0000-42303
101-0000-42412
101-0000-42415
101-0000-42416
101-0000-42417
101-0000-42440
101-0000-42441
101-0000-42443
101-0000-42445
101-0000-42446
101-0000-42447
101-0000-42448
101-0000-42451
101-0000-42460
101-0000-42600
101-0000-42610
101-0000-42615
101-0000-42810
NSF Charges
Minor Adjustment, Plan Checks
Tentative Tract Map
Digitization/Records Management
Modification by Applicant
Appeals - Permits, Licenses, Proje
Planning Compliance Review
Zone Change
Environmental Assessment
General Plan Amendment
Home Occupations
Tentative Parcel Map
Specific Plan
Pre -Application Review
Building Plan Check Fees
SMIP Fees
CBSC Administrative Fees
Public Works Dev. Plan Check Fee
101-0000-43631 CVMSHCP Admin Fee
101-0000-43635 VGPS TBID Admin Fee
340 - Charges for Services Totals:
350 - Fines, Forfeitures & Abatements
101-0000-42700
101-0000-42701
101-0000-42702
101-0000-42703
101-0000-42705
101-0000-42706
101-0000-42707
101-0000-42708
101-0000-42709
101-0000-42710
350 - Fines,
Administrative Citations
Lot Abatement
Vehicle Abatement
Vehicle Impound Fee
Motor Vehicle Code Fines
Parking Violations
Misc Fines
Graffiti Removal
False Alarm Fees - Police
False Alarm Fees - Fire
Forfeitures & Abatements Totals:
360 - Use of Money & Property
101-0000-41900 Allocated Interest
101-0000-41910 GASB 31 Interest
101-0000-41930 Interest Revenue
101-0000-42120 Lease Revenue
360 - Use of Money & Property Totals:
370 - Miscellaneous
101-0000-41410
101-0000-41504
101-0000-41507
101-0000-42000
101-0000-42140
101-0000-42301
101-0000-42305
101-0000-43505
101-0000-45000
101-0000-48500
Zoning Change Mitigation Fees
AMR Compliance
Burrtec Admin Cost Reimburseme
Insurance Recoveries
Sales of Publications & Materials
Miscellaneous Revenue
Miscellaneous Reimbursements
Credit Card Fee Revenue
Sale of Other Assets
Extraordinary Gain
370 - Miscellaneous Totals:
25
28,324
25,414
53,188
5,712
1,725
0
21,772
5,635
10,465
10,039
5,224
4,946
11,798
929,874
554
410
334,644
8,603
35,057
400
23,000
25,000
45,000
2,500
3,000
0
10,000
15,000
10,000
11,000
10,000
10,000
5,000
726,000
600
600
240,000
2,000
30,000
100
20,000
20,000
30,000
2,500
1,500
500
10,500
7,000
11,000
7,000
10,000
12,000
8,000
500,000
500
600
160,000
2,500
27,500
100
20,000
20,000
30,000
2,500
1,500
500
10,500
7,000
11,000
7,000
10,000
12,000
8,000
500,000
500
600
160,000
2,500
27,500
1,625,339
1,391,100
963,200
400,708
188
47,293
50,870
62,927
29,183
9,413
8,675
32,295
16,038
240,000
5,000
35,000
65,000
100,000
40,000
8,000
9,000
15,000
5,000
240,000
5,000
35,000
65,000
60,000
35,000
1,500
9,000
10,000
5,000
963,200
240,000
5,000
35,000
65,000
60,000
35,000
1,500
9,000
10,000
5,000
657,589
522,000
465,500
465,500
931,973
(3,964,823)
47,795
153,367
2,700,000
0
0
155,000
1,700,000
0
0
160,000
1,700,000
0
0
160,000
(2,831,688)
2,855,000
1,860,000
1,860,000
287,773
21,632
181,278
3,448
30
3,557
62,243
0
1,486
487,613
1,000,000
20,000
120,000
30,000
100
77,000
75,000
48,000
25,000
0
550,000
20,000
110,000
5,000
100
60,000
75,000
40,000
0
0
550,000
20,000
110,000
5,000
100
60,000
75,000
40,000
0
0
1,049,059 1,395,100
860,100 860,100
31
CITY OF LA QUINTA
GENERAL FUND
REVENUE DETAILS
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
380 - Transfers In
101-0000-49500 Transfers In
380 - Transfers In Totals:
0
5,000,000
0
0
0 5,000,000
0
0
101 - GENERAL FUND Totals: 76,668,758
85,749,100
78,478,100 78,478,100
32
CITY OF LA QUINTA
Fund: 101 - GENERAL FUND
101-0000-40310 operty Tax Revenue
GENERAL FUND
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
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.
101-0000-4132 _State Sales MU 12,
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.
1 -1 I 1 I_.
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
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.
101-0000-4140
101-0000-41402
Transient occupancy tax for short-term vacation rentals (STVR)
is 10%. Consumer demand for STVRs continues to be strong.
- T T- Bed and Breakfast 90,000.00
Transient occupancy tax for bed and breakfast is 10%.
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 R 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
= 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 -
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.
33
CITY OF LA QUINTA
GENERAL FUND
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
faMIVRIM 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.
located Interest
Interest rates are anticipated to level off into FY 2023/24 as
the Federal Reserve has raised rates in an attempt to curb
inflation in the current year. Maturing securities will be
reinvested at potentially higher rates and the Local Agency
Investment Fund (LAIF) yield will rise as well.
101-0000-42200 1 Leisure Enrichment
Various leisure enrichment activity revenues were reduced to
pre -pandemic amounts, the City is working on building
addtional programming.
101-0000-4221
The Wellness Center is working on building back memberships
and expanding services to seven-day operations. Membership
fees are limited to new members.
101-0000-42421
Fire Plan Review Fee 65,000.00
Fire Plan Reviews are conducted in-house by Riverside County
Fire Inspectors.
Fire Inspection 100,000.00
Fire Inspections are conducted in-house by Riverside County
Fire Inspectors.
bellmedledmi 1,500.00
Appeals for permits, licenses, and violations are captured in
this revenue line item.
101-0000-4250 d. t 9,000,000.00
Property tax revenue restricted for fire services.
101-0000-42709 ilEr False Alarm Fees - Police 10,000.00
False alarm fees are expected to decrease due to City's efforts
on education and notifications regarding fire alarms.
17
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 1 Contributions from Other Agen7 - 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.
34
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
1001 - City Council
Salaries and Benefits
101-1001-50108 Salaries - Council Members 144,388 144,000 144,000 144,000
101-1001-50150 Other Compensation 2,407 2,400 2,400 2,400
101-1001-50200 PERS-City Portion 9,506 9,600 10,800 10,800
101-1001-50221 Medical Insurance 56,887 123,800 95,700 95,700
101-1001-50222 Vision Insurance 552 0 0 0
101-1001-50223 Dental Insurance 3,016 0 0 0
101-1001-50224 Life Insurance 369 0 0 0
101-1001-50230 Workers Comp Insurance 10,500 10,500 10,500 23,900
101-1001-50240 Social Security -Medicare 2,093 5,600 5,600 5,600
101-1001-50241 Social Security -FICA 3,432 3,300 0 0
50 - Salaries and Benefits Totals: 233,149 299,200 269,000 282,400
Maintenance & Operations
101-1001-60137 Community Special Events 9,181 40,000 20,000 20,000
101-1001-60320 Travel & Training 8,407 15,000 15,000 15,000
101-1001-60420 Operating Supplies 415 500 500 500
62 - Maintenance & Operations Totals: 18,004 55,500 35,500 35,500
1001 - City Council Totals: 251,153 354,700 304,500 317,900
35
CITY OF LA QUINTA
Department : 1001 - City Council
101-1001-60137 Community Special Events
101-1001-60320
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
20,000.00
Annual City open house
State of the City
Travel & Training 15,000.00
League of CA Cities- Annual conference and legislative action
days
36
CITY OF LA QUINTA
CITY MANAGER'S OFFICE
EXPENSE SUMMARY
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
1002 - City Manager
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Internal Service Charges
1004 - Human Resources
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
3007 - Marketing & Community Relations
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
FISCAL SERVICES TOTAL
796,578
1,326,164
1,365,817 1,588,360
500,384
89,320
95,974
46,000
64,900
687,964
145,000
115,000
300,000
78,200
728,117
145,000
114,500
300,000
78,200
854,660
170,000
114,500
300,000
149,200
269,015
591,898
557,015 651,800
175,125
28,107
46,683
19,100
258,298
163,700
123,900
46,000
361,015
30,000
120,000
46,000
415,200
30,000
120,000
86,600
1,389,343
238,729
436,633
675,781
38,200
1,833,378
268,578
509,200
1,009,600
46,000
1,720,532
164,232
490,700
1,019,600
46,000
1,814,660
194,360
487,000
1,098,600
34,700
2,454,936 3,751,440
3,643,364 4,054,820
37
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
1002 - City Manager
Salaries and Benefits
101-1002-50101 Permanent Full Time 392,288 535,950 532,397 607,800
101-1002-50105 Salaries - Overtime 43 0 0 0
101-1002-50150 Other Compensation 867 1,011 900 900
101-1002-50200 PERS-City Portion 29,015 38,509 45,400 57,700
101-1002-50215 Other Fringe Benefits 8,000 12,425 35,720 36,760
101-1002-50221 Medical Insurance 51,411 84,228 95,700 114,800
101-1002-50222 Vision Insurance 527 0 0 0
101-1002-50223 Dental Insurance 3,197 0 0 0
101-1002-50224 Life Insurance 177 0 0 0
101-1002-50225 Long Term Disability 1,954 2,941 3,300 3,900
101-1002-50230 Workers Comp Insurance 7,100 7,100 7,100 23,900
101-1002-50240 Social Security -Medicare 5,805 5,800 7,600 8,900
50 - Salaries and Benefits Totals: 500,384 687,964 728,117 854,660
Contract Services
101-1002-60101 Contract Services - Administrative 45,885 100,000 100,000 125,000
101-1002-60103 Professional Services 43,435 45,000 45,000 45,000
60 - Contract Services Totals: 89,320 145,000 145,000 170,000
Maintenance & Operations
101-1002-60320 Travel & Training 4,358 6,000 6,000 6,000
101-1002-60351 Membership Dues 88,535 105,000 105,000 105,000
101-1002-60352 Subscriptions & Publications 825 2,000 2,000 2,000
101-1002-60400 Office Supplies 1,377 1,000 1,500 1,500
101-1002-60420 Operating Supplies 879 1,000 0 0
62 - Maintenance & Operations Totals: 95,974 115,000 114,500 114,500
Other Expenses
101-1002-60510 Contingency for Operations
64 - Other Expenses Totals:
46,000 300,000
300,000 300,000
46,000 300,000 300,000 300,000
Internal Service Charges
101-1002-98110 Information Tech Charges 64,900 78,200 78,200 149,200
69 - Internal Service Charges Totals: 64,900 78,200 78,200 149,200
1002 - City Manager Totals:
796,578 1,326,164
1,365,817 1,588,360
38
CITY OF LA QUINTA
Department : 1002 - City Manager
101-1002-50101 Permanent Full Time
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
607,800.00
80% - City Manager (20% Housing Fund)
60% - Director- Business Unit & Housing Development (40%
Housing Fund)
100% - Executive Specialist
100% - Marketing & Communications Specialist
100% - Management Specialist
20% - Administrative Technician (80% Housing Fund)
101-1002-60101 1 Contract Services - Administra
Legislative lobbying services
Economic development services
101-30255.1. Professional Services
iiarbarao .00
Title and appraisal services and property surveys
Waste management for special events
101-1002-603 Travel EllIMI Mg -,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 (SCAG)
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 (SCAG)
101-1002-603 dillIMINLIFIptio
Property analysis and grant solutions
39
O
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
1004 - Human Resources
Salaries and Benefits
101-1004-50101 Permanent Full Time 100,724 168,198 240,215 257,000
101-1004-50102 Salaries - Part Time 37,385 0 0 0
101-1004-50150 Other Compensation 481 0 0 0
101-1004-50200 PERS-City Portion 10,246 12,400 18,000 19,700
101-1004-50215 Other Fringe Benefits 0 2,500 3,900 3,900
101-1004-50221 Medical Insurance 6,375 49,500 71,800 71,800
101-1004-50222 Vision Insurance 278 0 0 0
101-1004-50223 Dental Insurance 1,608 0 0 0
101-1004-50224 Life Insurance 54 0 0 0
101-1004-50225 Long Term Disability 553 1,100 1,500 1,700
101-1004-50230 Workers Comp Insurance 2,100 4,200 4,200 14,300
101-1004-50240 Social Security -Medicare 2,106 2,400 3,400 3,800
101-1004-50241 Social Security -FICA 257 0 0 0
101-1004-50251 Temporary 4,142 0 0 25,000
101-1004-50252 Annual Wellness Dollar Reimbursemen 8,816 18,000 18,000 18,000
50 - Salaries and Benefits Totals: 175,125 258,298 361,015 415,200
Contract Services
101-1004-60103 Professional Services 16,290 123,700 5,000 5,000
101-1004-60104 Consultants/Employee Services 11,817 40,000 25,000 25,000
60 - Contract Services Totals: 28,107 163,700 30,000 30,000
Maintenance & Operations
101-1004-60129 Recruiting/Pre-Employment 17,196 30,000 15,000 15,000
101-1004-60320 Travel & Training (97) 4,000 10,000 10,000
101-1004-60322 Training & Education/MOU 10,267 52,000 52,000 52,000
101-1004-60340 Employee Recognition Events 12,069 29,000 30,000 30,000
101-1004-60351 Membership Dues 6,500 6,500 10,000 10,000
101-1004-60352 Subscriptions & Publications 239 900 1,500 1,500
101-1004-60400 Office Supplies 398 500 500 500
101-1004-60420 Operating Supplies 112 1,000 1,000 1,000
62 - Maintenance & Operations Totals: 46,683 123,900 120,000 120,000
Internal Service Charges
101-1004-98110 Information Tech Charges 19,100 46,000 46,000 86,600
69 - Internal Service Charges Totals: 19,100 46,000 46,000 86,600
1004 - Human Resources Totals:
269,015 591,898 557,015 651,800
40
CITY OF LA QUINTA
De artment : 1004 - Human Resources
04-50 ane.
100% - Human Resources Manager
100% - Human Resources Technician (2)
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
257,000.00
5,000.00
Citywide employee development programs
101-1004-60104 Consultants/Employee Service 1
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
101-1004-60320
e -Employment 1 15,000.00
Interview panel costs
Fingerprinting
Physicals and drug screenings
Background checks
_avel & Training 10,000.00
Liebert Cassidy Whitmore (LCW)- law & labor relations
Educational forums and miscellaneous training
101-1004-6035
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 Assoc. (CaIPELRA)
101-1004-60352 Subscriptions & Publications 1,500.00'
Labor law compliance posters
41
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
3007 - Marketing & Community Relations
Salaries and Benefits
101-3007-50101 Permanent Full Time 177,741 195,228 122,932 144,100
101-3007-50200 PERS-City Portion 12,707 14,300 9,200 11,100
101-3007-50215 Other Fringe Benefits 0 1,250 1,300 1,560
101-3007-50221 Medical Insurance 37,931 49,500 24,000 28,700
101-3007-50222 Vision Insurance 430 0 0 0
101-3007-50223 Dental Insurance 2,123 0 0 0
101-3007-50224 Life Insurance 95 0 0 0
101-3007-50225 Long Term Disability 925 1,300 800 1,000
101-3007-50230 Workers Comp Insurance 4,200 4,200 4,200 5,800
101-3007-50240 Social Security -Medicare 2,577 2,800 1,800 2,100
50 - Salaries and Benefits Totals: 238,729 268,578 164,232 194,360
Contract Services
101-3007-60134 Promotional Items 0 90,000 90,000 90,000
101-3007-60137 Community Engagement 5,408 10,700 10,700 7,000
101-3007-60151 VGPS - Visit Greater Palm Springs 431,225 408,500 390,000 390,000
60 - Contract Services Totals: 436,633 509,200 490,700 487,000
Maintenance & Operations
101-3007-60320 Travel & Training 4,851 8,000 8,000 12,000
101-3007-60351 Membership Dues 9,004 10,000 10,000 10,000
101-3007-60410 Printing 7,753 30,000 30,000 30,000
101-3007-60420 Operating Supplies 1,121 1,600 1,600 1,600
101-3007-60450 Sponsorships/Advertising 39,359 40,000 50,000 75,000
101-3007-60461 Marketing & Tourism Promotions 613,693 920,000 920,000 970,000
62 - Maintenance & Operations Totals: 675,781 1,009,600 1,019,600 1,098,600
Internal Service Charges
101-3007-98110 Information Tech Charges 38,200 46,000 46,000 34,700
69 - Internal Service Charges Totals: 38,200 46,000 46,000 34,700
3007 - Marketing & Community Relations Totals: 1,389,343 1,833,378 1,720,532 1,814,660
42
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 3007 - Marketing & Community Relations
101-3007-50101 . Permanent Full Time - 144,100.00
100% - Marketing Manager
100% - Marketing & Communications Specialist
101-3007-60134 Promotional Items -
For community engagement and special events
101-3007-60137 Community Engagement - 7,000.00
Community workshop and City events
101-3007-60151 VGPS - Visit Greater Palm Spri - 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
101-3007-60320 -Tr=&Traini -
Visit CA - travel destination conference
CalTravel - travel destination conference
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
Citywide business cards, event signs, and banners
101-3007-60450 /Advertising
Sponsorships - CVEP Summit, Modernism Week, National Date
Festival
101-3007-60461 Marketing & Tou 970,000.00
Photography, Chamber of Commerce Contract, Video,
Commercials, Marketing Contracts, Marketing Efforts, Music
Licensing, Palm Springs Life Vision, and State of the City
43
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
1003 - City Attorney
Contract Services
101-1003-60153 Attorney 325,696 646,000 650,000 650,000
101-1003-60154 Attorney/Litigation 44,492 150,000 150,000 150,000
60 - Contract Services Totals: 370,189 796,000 800,000 800,000
1003 - City Attorney Totals:
370,189 796,000
800,000 800,000
101-1003, Legal services are contracted with Rutan and Tucker
44
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
1005 - City Clerk
Salaries and Benefits
101-1005-50101 Permanent Full Time 313,532 454,818 466,155 483,200
101-1005-50105 Salaries - Overtime 50 0 5,000 5,000
101-1005-50150 Other Compensation 937 803 500 500
101-1005-50200 PERS-City Portion 29,322 40,400 44,000 46,500
101-1005-50215 Other Fringe Benefits 0 6,250 7,670 7,670
101-1005-50221 Medical Insurance 64,835 146,000 141,000 141,000
101-1005-50222 Vision Insurance 711 0 0 0
101-1005-50223 Dental Insurance 2,878 0 0 0
101-1005-50224 Life Insurance 217 0 0 0
101-1005-50225 Long Term Disability 1,679 2,700 2,800 3,100
101-1005-50230 Workers Comp Insurance 8,200 12,300 12,300 28,100
101-1005-50240 Social Security -Medicare 4,838 6,500 6,500 7,000
101-1005-50241 Social Security -FICA 1,020 0 0 0
101-1005-50251 Temporary 18,425 40,000 15,000 15,000
50 - Salaries and Benefits Totals: 446,644 709,771 700,925 737,070
Contract Services
101-1005-60103 Professional Services 36,524 345,000 200,000 200,000
101-1005-60125 Temporary Agency Services 11,533 40,000 25,000 25,000
60 - Contract Services Totals: 48,057 385,000 225,000 225,000
Maintenance & Operations
101-1005-60320 Travel & Training 4,500 15,000 15,000 15,000
101-1005-60351 Membership Dues 1,256 2,000 2,000 3,000
101-1005-60400 Office Supplies 2,262 2,500 2,500 2,500
101-1005-60410 Printing 7,183 10,000 10,000 10,000
101-1005-60420 Operating Supplies 990 1,200 1,200 1,200
101-1005-60450 Advertising 1,568 4,000 5,500 5,500
62 - Maintenance & Operations Totals: 17,760 34,700 36,200 37,200
Internal Service Charges
101-1005-98110 Information Tech Charges
69 - Internal Service Charges Totals:
1005 - City Clerk Totals:
74,400 134,608
134,608 170,400
74,400 134,608 134,608 170,400
586,861 1,264,079
1,096,733 1,169,670
45
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 1005 - City Clerk
101-1005-50101 Permalliiitildiaill 483,200.00
90% - City Clerk (10% Housing)
100% - Deputy City Clerk
100% - Management Specialist
100% - Permit Technician
100% - Administrative Technician (2)
101-1005-60103 Professional Services 1 200,000.00
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
SNR Programming Compliance, Analytics & Permitting
Software
101-1005-6032
CA City Clerks Association annual conference & seminars
Municipal Clerks certifications and training
101-1005-60351 1 Membership Dues - - 3,000.00
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
Public hearing notices, Commission and Board vacancies
46
CITY OF LA QUINTA
COMMUNITY SERVICES
EXPENSE SUMMARY
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
3001 - Community Resources Administration
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
3002 - Wellness Center Operations
Salaries and Benefits
Contract Services
Maintenance & Operations
Capital Expenses
Internal Service Charges
3003 - Recreation Programs & Special Events
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
COMMUNITY SERVICES TOTAL
661,768
883,980
804,570 888,160
513,569
38,081
43,318
66,800
549,680
92,000
161,800
80,500
469,570
92,000
162,500
80,500
472,360
92,000
202,500
121,300
612,277
757,040
829,735 837,870
476,972
21,545
31,761
0
82,000
552,440
48,000
56,700
0
99,900
505,635
30,000
64,200
130,000
99,900
495,970
30,000
64,200
130,000
117,700
640,734
1,498,751
1,564,200 1,578,150
101,002
243,964
242,568
53,200
286,551
486,000
681,500
44,700
197,500
640,000
682,000
44,700
207,750
640,000
682,000
48,400
1,914,779 3,139,771
3,198,505 3,304,180
47
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
3001 - Community Services Administration
Salaries and Benefits
101-3001-50101 Permanent Full Time 395,452 406,980 352,260 308,000
101-3001-50110 Commissions & Boards 3,525 4,500 4,500 4,500
101-3001-50150 Other Compensation 385 400 400 400
101-3001-50200 PERS-City Portion 32,780 33,700 30,000 27,500
101-3001-50215 Other Fringe Benefits 0 3,500 3,510 5,460
101-3001-50221 Medical Insurance 61,394 86,700 64,500 100,400
101-3001-50222 Vision Insurance 757 0 0 0
101-3001-50223 Dental Insurance 3,594 0 0 0
101-3001-50224 Life Insurance 205 0 0 0
101-3001-50225 Long Term Disability 2,073 800 2,100 1,600
101-3001-50230 Workers Comp Insurance 7,400 7,300 7,300 20,000
101-3001-50240 Social Security -Medicare 5,785 5,800 5,000 4,500
101-3001-50241 Social Security -FICA 219 0 0 0
50 - Salaries and Benefits Totals: 513,569 549,680 469,570 472,360
Contract Services
101-3001-60101 Contract Services 25,000 25,000 25,000 25,000
101-3001-60122 Credit Card Fees 3,081 7,000 7,000 7,000
101-3001-60135 Boys & Girls Club 10,000 60,000 60,000 60,000
60 - Contract Services Totals: 38,081 92,000 92,000 92,000
Maintenance & Operations
101-3001-60157 Rent Expense 0 3,000 3,000 3,000
101-3001-60320 Travel & Training 236 4,000 4,000 4,000
101-3001-60351 Membership Dues 5 300 1,000 1,000
101-3001-60400 Office Supplies 77 1,500 1,500 1,500
101-3001-60510 Grants & Economic Development/Mark 40,000 135,000 135,000 175,000
101-3001-60527 2-1-1 Hotline 0 15,000 15,000 15,000
101-3001-60531 Homeless Bus Passes 3,000 3,000 3,000 3,000
62 - Maintenance & Operations Totals: 43,318 161,800 162,500 202,500
Internal Service Charges
101-3001-98110 Information Tech Charges 66,800 80,500 80,500 121,300
69 - Internal Service Charges Totals: 66,800 80,500 80,500 121,300
3001 - Community Services Administration Totals:
661,768 883,980
804,570 888,160
48
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 3001 - Community Services Administration
101-3001-50101 Permanent Full Time 1111aililipfiliilidilik
40% - Community Services Deputy Director (40% Wellness Center, 20% Library & Museum Fund)
80% - Sr. Management Analyst (20% Library & Museum Fund
101-3001-6010 migeetr
Old Towne Artisan Studio wellness west partnership
101-3001-60157 Rent Expense 3,000.00
DSUSD Facility Use rental
101-3001-60320 Travel & Training - i 4,000.00
Leadership training
101-3001-6035
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 1 Grants & Economic Developme 1 M 175,000.00
$100,000 for Community Services Grants are administered per
City Policy and selected via a Grant Ad Hoc Committee. $75,000
for food distribution and other social service programs.
49
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
3002 - Wellness Center Operations
Salaries and Benefits
101-3002-50101 Permanent Full Time 238,980 250,002 266,815 280,100
101-3002-50102 Salaries - Part Time 125,420 143,543 105,900 71,250
101-3002-50105 Salaries - Overtime 0 0 5,000 5,000
101-3002-50150 Other Compensation 963 1,000 1,000 1,000
101-3002-50200 PERS-City Portion 27,936 31,251 28,700 30,800
101-3002-50215 Other Fringe Benefits 0 4,250 4,420 4,420
101-3002-50221 Medical Insurance 54,679 84,200 81,300 81,300
101-3002-50222 Vision Insurance 899 0 0 0
101-3002-50223 Dental Insurance 4,755 0 0 0
101-3002-50224 Life Insurance 185 0 0 0
101-3002-50225 Long Term Disability 1,330 1,300 1,700 1,800
101-3002-50230 Workers Comp Insurance 7,100 7,100 7,100 16,200
101-3002-50240 Social Security -Medicare 5,378 5,939 3,700 4,100
101-3002-50241 Social Security -FICA 5,861 5,375 0 0
101-3002-50251 Temporary 3,485 18,480 0 0
50 - Salaries and Benefits Totals: 476,972 552,440 505,635 495,970
Contract Services
101-3002-60103 Professional Services 0 5,000 5,000 5,000
101-3002-60107 Instructors 18,545 40,000 20,000 20,000
101-3002-60108 Technical 3,000 3,000 5,000 5,000
60 - Contract Services Totals:
21,545 48,000 30,000 30,000
Maintenance & Operations
101-3002-60157 Rental Expense 2,814 3,000 3,000 3,000
101-3002-60320 Travel & Training 6 1,000 1,000 1,000
101-3002-60351 Membership Dues 1,144 3,000 5,000 5,000
101-3002-60352 Subscriptions & Publications 0 700 1,200 1,200
101-3002-60400 Office Supplies 604 3,000 3,000 3,000
101-3002-60420 Operating Supplies 27,194 45,000 50,000 50,000
101-3002-60432 Tools/Equipment 0 1,000 1,000 1,000
62 - Maintenance & Operations Totals: 31,761 56,700 64,200 64,200
Capital Expenses
101-3002-80101 Machinery & Equipment 0 0 130,000 130,000
68 - Capital Expenses Totals: 0 0 130,000 130,000
Internal Service Charges
101-3002-98110 Information Tech Charges 64,900 78,200 78,200 98,200
101-3002-98140 Facility & Fleet Maintenance 17,100 21,700 21,700 19,500
69 - Internal Service Charges Totals: 82,000 99,900 99,900 117,700
3002 - Wellness Center Operations Totals: 612,277 757,040 829,735 837,870
50
CITY OF LA QUINTA
Department : 3002 - Wellness Center Operations
101-3002-50101 Permanent Full Time M
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
280,100.00
40% - Community Services Deputy Director (40% Community
Services Administration, 20% Library & Museum Fund)
100% - Sr. Community Services Specialist
100% - Community Services Specialist
101-3002-50102 Salaries - Part Time
71,250.00
50% Senior Recreation Leader (2) (50% Recreation Programs
& Special Events)
50% Recreation Leader (8) (50% Recreation Programs &
Special Events)
101
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 20,000.00
Instructors for fitness classes and programming
5,000.00
Annual sponsorship for the Riverside County Senior Inspiration
Awards
101-3002-60157 Rental Expense
General insurances and security guards for facility rentals
101-3002-6032
Park and recreational activity program training and certification
101-3002-60351 Membership Dues 17000.00
Motion Picture Licensing Corporation (MPLC)
National Council on Aging (NCOA)
TechnoGym apps
101-3002-60352 1 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
51
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
3003 - Recreation Programs & Special Events
Salaries and Benefits
101-3003-50101 Permanent Full Time 46,510 57,834 57,700 78,800
101-3003-50102 Salaries - Part Time 33,400 105,900 105,900 71,250
101-3003-50105 Salaries - Overtime 0 0 1,000 1,000
101-3003-50200 PERS-City Portion 4,460 10,100 4,300 17,100
101-3003-50215 Other Fringe Benefits 0 1,250 1,300 1,300
101-3003-50221 Medical Insurance 7,509 32,795 24,000 24,000
101-3003-50222 Vision Insurance 85 0 0 0
101-3003-50223 Dental Insurance 466 0 0 0
101-3003-50224 Life Insurance 35 0 0 0
101-3003-50225 Long Term Disability 226 400 400 1,000
101-3003-50230 Workers Comp Insurance 2,100 2,100 2,100 4,800
101-3003-50240 Social Security -Medicare 1,209 11,400 800 8,500
101-3003-50241 Social Security -FICA 1,531 0 0 0
101-3003-50251 Temporary 3,471 64,772 0 0
50 - Salaries and Benefits Totals: 101,002 286,551 197,500 207,750
Contract Services
101-3003-60107 Instructors (801) 0 0 0
101-3003-60184 Fritz Burns Pool Programming 136,886 200,000 220,000 220,000
101-3003-60190 X Park Programming 107,878 286,000 420,000 420,000
60 - Contract Services Totals: 243,964 486,000 640,000 640,000
Maintenance & Operations
101-3003-60149 Community Experiences 216,556 580,000 580,000 580,000
101-3003-60157 Rental Expense 601 5,000 5,000 5,000
101-3003-60320 Travel & Training 0 1,000 1,000 1,000
101-3003-60351 Membership Dues 200 500 0 0
101-3003-60420 Operating Supplies 4,887 5,000 6,000 6,000
101-3003-60512 LQ Art Event 20,325 90,000 90,000 90,000
62 - Maintenance & Operations Totals: 242,568 681,500 682,000 682,000
Internal Service Charges
101-3003-98110 Information Tech Charges 19,100 23,000 23,000 28,900
101-3003-98140 Facility & Fleet Maintenance 34,100 21,700 21,700 19,500
69 - Internal Service Charges Totals: 53,200 44,700 44,700 48,400
3003 - Recreation Programs & Special Events Totals: 640,734 1,498,751 1,564,200 1,578,150
52
CITY OF LA QUINTA
Department : 3003 - Recreation Programs & Special Events
101-3003-50101 Permanent Full Time
100% - Administrative Technician (5)
Salaries - Part Time j
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
78,800.00
50% Senior Recreation Leader (2) (50% Wellness Center
Operations)
50% Recreation Leader (8) (50% Wellness Center Operations)
101-3003-60149 Community Experiences
101-3003-60157
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, Egg Hunt, Concerts in the
Park, and other community lifestyle events
Rental Expense 5,000.00
Special event insurances and security guards for events
101-3003-60184 Britz Burns Pool Progran1=1. - 220,000.00
Pool operating contract services
1 & Training.
1,000.00
Park and recreation program training and certifications
53
CITY OF LA QUINTA
PUBLIC SAFETY
EXPENSE SUMMARY
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24
Proposed
2023/24
Adopted
2001 - Police
Contract Services
Maintenance & Operations
Repair & Maintenance
Utilities
Capital Expenses
Internal Service Charges
2002 - Fire
Salaries and Benefits
Contract Services
Maintenance & Operations
Utilities
Capital Expenses
Internal Service Charges
6004 - Code Compliance/Animal Control
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
6005 - Emergency Services
Salaries and Benefits
Maintenance & Operations
Internal Service Charges
PUBLIC SAFETY TOTAL
16,868,265
16,745,378
7,428
0
17,348
37,010
61,100
18,269,800
18,072,000
18,000
61,000
21,000
22,900
74,900
18,417,900
18,302,000
15,000
0
26,000
0
74,900
18,583,800
18,302,000
15,000
172,500
26,000
0
68,300
7,645,519
263,818
6,962,420
115,487
80,798
103,395
119,600
9,296,722
292,022
8,123,000
150,000
87,000
458,100
186,600
10,039,120
299,020
9,137,000
167,500
134,000
115,000
186,600
9,889,120
176,020
9,137,000
167,500
134,000
115,000
159,600
1,312,923
686,027
349,121
9,874
267,900
1,677,746
867,746
433,500
24,300
352,200
1,779,300
908,800
493,500
24,800
352,200
1,713,340
814,440
493,500
24,800
380,600
0
0
0
322,300
0
0
0
0
0
0
0
0
0
264,300
6,000
52,000
25,826,706
29,244,268 30,236,320 30,508,560
54
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
2001 - Police
Contract Services
101-2001-60103 Professional Services 394 50,000 50,000 50,000
101-2001-60109 LQ Police Volunteers 10,117 12,000 12,000 12,000
101-2001-60161 Sheriff Patrol 9,715,949 10,070,000 10,230,000 10,230,000
101-2001-60162 Police Overtime 345,139 485,000 400,000 400,000
101-2001-60163 Target Team 1,721,790 1,896,000 1,927,000 1,927,000
101-2001-60164 Community Services Officer 753,912 836,000 805,000 805,000
101-2001-60165 Special Enforcement/City Special Even 89,110 100,000 100,000 100,000
101-2001-60166 Gang Task Force 146,204 214,000 231,000 231,000
101-2001-60167 Narcotics Task Force 209,726 214,000 231,000 231,000
101-2001-60168 School Officer 173,563 230,000 240,000 240,000
101-2001-60169 Motor Officer 1,773,388 1,900,000 1,940,000 1,940,000
101-2001-60170 Dedicated Sargeants 562,788 579,000 615,000 615,000
101-2001-60171 Dedicated Lieutenant 327,754 327,000 343,000 343,000
101-2001-60172 Sheriff - Mileage 364,291 450,000 450,000 450,000
101-2001-60173 Booking Fees 0 18,000 0 0
101-2001-60174 Blood/Alcohol Testing 28,706 30,000 36,000 36,000
101-2001-60175 Special Enforcement Funds 62,043 95,000 95,000 95,000
101-2001-60176 Sheriff - Other 452,444 557,000 587,000 587,000
101-2001-60193 Sexual Assault Exam Fees 8,062 9,000 10,000 10,000
60 - Contract Services Totals: 16,745,378 18,072,000 18,302,000 18,302,000
Maintenance & Operations
101-2001-60320 Travel & Training 0 5,000 5,000 5,000
101-2001-60420 Operating Supplies 7,428 13,000 10,000 10,000
62 - Maintenance & Operations Totals: 7,428 18,000 15,000 15,000
Repair & Maintenance
101-2001-60692 Public Safety Camera System Maintenz 0 61,000 0 172,500
65 - Repair & Maintenance Totals: 0 61,000 0 172,500
Utilities
101-2001-61300 Telephone - Utilities 10,514 15,000 17,000 17,000
101-2001-61400 Cable/Internet - Utilities 6,834 6,000 9,000 9,000
66 - Utilities Totals: 17,348 21,000 26,000 26,000
Capital Expenses
101-2001-71031 Vehicles 37,010 22,900 0 0
68 - Capital Expenses Totals: 37,010 22,900 0 0
Internal Service Charges
101-2001-98110 Information Tech Charges 10,000 10,000 10,000 10,000
101-2001-98140 Facility & Fleet Maintenance 51,100 64,900 64,900 58,300
69 - Internal Service Charges Totals: 61,100 74,900 74,900 68,300
2001 - Police Totals:
16,868,265 18,269,800
18,417, 900 18, 583,800
55
CITY OF LA QUINTA
Department : 2001 - Police
101-2001-60103 PaddiriMial Services
Annual Police Matrix Study
101-2001-601
101-2001-60320
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
50,000.00
Increases for Police services in FY 2022/23 are attributed to rising labor
and pension costs. 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
Travel & Trainin 00
Crime prevention officers will provide training to the Citizens on
Patrol.
56
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
2002 - Fire
Salaries and Benefits
101-2002-50101 Permanent Full Time
101-2002-50105 Salaries - Overtime
101-2002-50150 Other Compensation
101-2002-50200 PERS-City Portion
101-2002-50215 Other Fringe Benefits
101-2002-50221 Medical Insurance
101-2002-50222 Vision Insurance
101-2002-50223 Dental Insurance
101-2002-50224 Life Insurance
101-2002-50225 Long Term Disability
101-2002-50230 Workers Comp Insurance
101-2002-50240 Social Security -Medicare
101-2002-50241 Social Security -FICA
101-2002-50251 Temporary
50 - Salaries and Benefits Totals:
Contract Services
101-2002-60103
101-2002-60110
101-2002-60112
101-2002-60116
101-2002-60123
101-2002-60139
101-2002-60140
101-2002-60525
Professional Services
Volunteers - Fire
Landscape Contract
Pest Control
Security & Alarm
Fire Service Costs
MOU - Ladder Truck
Golf Tournament
168,083
599
96
12,505
0
44,886
507
2,092
122
830
5,400
2,805
1,290
24,603
197,472
4,000
100
14,800
1,750
63,100
0
0
0
2,500
5,400
2,900
0
0
205,605
4,000
100
15,400
3,315
61,000
0
0
0
1,300
5,400
2,900
0
0
118,200
4,000
100
9,100
1,820
33,500
0
0
0
800
6,700
1,800
0
0
263,818
292,022
299,020
176,020
0
0
15,654
4,064
2,040
6,663,379
257,373
19,910
15,000
4,000
19,000
3,500
1,500
7,725,000
275,000
80,000
15,000
4,000
24,000
10,000
4,000
8,700,000
300,000
80,000
15,000
4,000
24,000
10,000
4,000
8,700,000
300,000
80,000
60 - Contract Services Totals: 6,962,420
Maintenance & Operations
101-2002-60320 Travel & Training
101-2002-60351 Membership Dues
101-2002-60400 Office Supplies
101-2002-60406 Disaster Prep Supplies
101-2002-60410 Printing
101-2002-60431 Materials/Supplies
101-2002-60445 Non -Reimbursable Misc
101-2002-60545 Small Tools & Equipment
101-2002-60670 Fire Station
101-2002-60671 Repair & Maintenance - EOC
101-2002-60691 Maintenance/Services
62 - Maintenance & Operations Totals:
Utilities
101-2002-61100
101-2002-61101
101-2002-61200
101-2002-61300
101-2002-61304
101-2002-61400
Gas - Utilities/Propane
Electricity - Utilities
Water - Utilities
Telephone - Utilities
Mobile/Cell Phones/Satellites
Cable/Internet - Utilities
66 - Utilities Totals:
Capital Expenses
101-2002-71021 Furniture
101-2002-71031 Vehicles
101-2002-72110 Building Improvements
101-2002-80101 Machinery & Equipment
68 - Capital Expenses Totals:
Internal Service Charges
101-2002-91843 Property & Crime Insurance
101-2002-91844 Earthquake Insurance
101-2002-98110 Information Tech Charges
101-2002-98140 Facility & Fleet Maintenance
69 - Internal Service Charges Totals:
8,123,000
9,137,000
9,137,000
1,066
0
1,270
9,236
0
0
23,605
2,622
25,858
658
51,172
4,000
1,000
1,000
6,000
500
0
20,000
2,500
50,000
5,000
60,000
4,000
1,200
1,000
8,000
800
20,000
20,000
2,500
40,000
10,000
60,000
4,000
1,200
1,000
8,000
800
20,000
20,000
2,500
40,000
10,000
60,000
115,487
150,000
167,500
167,500
2,100
33,480
10,378
21,359
6,882
6,599
2,000
30,000
15,000
19,000
7,000
14,000
6,000
43,000
16,000
45,000
10,000
14,000
6,000
43,000
16,000
45,000
10,000
14,000
80,798
87,000
134,000
134,000
4,348
16,826
0
82,221
5,000
43,100
10,000
400,000
5,000
0
10,000
100,000
5,000
0
10,000
100,000
103,395
458,100
115,000
115,000
5,800
14,000
48,700
51,100
5,800
14,000
58,700
108,100
5,800
14,000
58,700
108,100
6,000
16,000
40,500
97,100
57
119,600 186,600 186,600 159,600
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
Transfers Out
101-2002-99900 Transfers Out
363,012 0 0 0
99 - Transfers Out Totals: 363,012
2002 - Fire Totals:
0
0 0
8,008,530 9,296,722
10,039,120 9,889,120
58
CITY OF LA QUINTA
Department : 2002 - Fire
101-2002-50101
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
20% - Public Safety Deputy Director (80% Public Safety Admin)
100% - Management Analyst
50% - Administrative Technician (50% Public Safety Admin)
20% - Administrative Technician (80% Code Compliance)
101-20024 Professional Services 15,000.00
101-2002-60112
Public safety announcements and Nixie contract
_ • �^ate' ' Contract
101-2002-60139
Landscaping maintenance services for all three fire stations
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
`ravel & Training
Emergency preparedness citywide training
National Emergency Management Academy
101-2002-60351 1.1r Membership Dues
Journal of Emergency Management (JEM) subscription
International Association of Emergency Managers (IAEM)
101-2002-60410
800.00
Update Emergency Operations Center forms
101-2002-6Maintenance/Services
Painting plus regular annual maintenance for each station
101
Emergency Operations Center tables, chairs, and desks
59
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
6004 - Code Compliance/Animal Control
Salaries and Benefits
101-6004-50101 Permanent Full Time 453,577 569,976 607,060 526,000
101-6004-50105 Salaries - Overtime 1,527 15,000 15,000 15,000
101-6004-50106 Standby 0 100 500 500
101-6004-50150 Other Compensation 0 20 0 0
101-6004-50200 PERS-City Portion 44,235 51,800 61,100 51,200
101-6004-50215 Other Fringe Benefits 0 9,750 10,140 10,040
101-6004-50221 Medical Insurance 123,616 193,100 186,500 162,600
101-6004-50222 Vision Insurance 1,337 0 0 0
101-6004-50223 Dental Insurance 6,124 0 0 0
101-6004-50224 Life Insurance 364 0 0 0
101-6004-50225 Long Term Disability 2,567 3,600 3,700 3,400
101-6004-50230 Workers Comp Insurance 16,300 16,300 16,300 37,200
101-6004-50240 Social Security -Medicare 7,000 8,100 8,500 8,500
101-6004-50241 Social Security- FICA 1,715 0 0 0
101-6004-50251 Temporary 27,666 0 0 0
50 - Salaries and Benefits Totals: 686,027 867,746 908,800 814,440
Contract Services
101-6004-60103 Professional Services 50,232 80,000 70,000 70,000
101-6004-60108 Technical 280 1,000 1,000 1,000
101-6004-60111 Administrative Citation Services 14,093 18,000 18,000 18,000
101-6004-60119 Vehicle Abatement 0 500 500 500
101-6004-60120 Lot Cleaning/Gravel Program 16,869 20,000 20,000 20,000
101-6004-60122 Credit Card Fees 600 2,000 2,000 2,000
101-6004-60125 Temporary Agency Services 24,565 0 0 0
101-6004-60194 Veterinary Service 5,000 12,000 12,000 12,000
101-6004-60197 Animal Shelter Contract Service 237,482 300,000 370,000 370,000
60 - Contract Services Totals: 349,121 433,500 493,500 493,500
Maintenance & Operations
101-6004-60121 Low -Income Housing Grants 0 1,000 1,000 1,000
101-6004-60320 Travel & Training 2,125 7,000 7,000 7,000
101-6004-60351 Membership Dues 570 800 800 800
101-6004-60400 Office Supplies 1,830 2,000 2,500 2,500
101-6004-60410 Printing 0 6,000 6,000 6,000
101-6004-60425 Supplies - Field 1,536 3,000 2,000 2,000
101-6004-60690 Uniforms 3,813 4,500 5,500 5,500
62 - Maintenance & Operations Totals:
9,874 24,300 24,800 24,800
Internal Service Charges
101-6004-98110 Information Tech Charges 148,700 179,300 179,300 225,200
101-6004-98140 Facility & Fleet Maintenance 119,200 172,900 172,900 155,400
69 - Internal Service Charges Totals: 267,900 352,200 352,200 380,600
6004 - Code Compliance/Animal Control Totals: 1,312,923 1,677,746 1,779,300 1,713,340
60
CITY OF LA QUINTA
Department : 6004 - Code Compliance/Animal Control
101-6004-50101 Permanent Full Time
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
526,000.00
100% - Animal Control/Code Compliance Supervisor
100% - Sr. Code Compliance Officer (2)
100% - Code Compliance Officer (3)
80% - Administrative Technician (20% Fire Fund)
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
61
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
6005 - Public Safety Administration
Salaries and Benefits
101-6005-50101 Permanent Full Time 0 0 0 193,600
101-6005-50200 PERS-City Portion 0 0 0 14,900
101-6005-50221 Medical Insurance 0 0 0 43,100
101-6005-50225 Long Term Disability 0 0 0 1,300
101-6005-50230 Workers Comp Insurance 0 0 0 8,600
101-6005-50240 Social Security -Medicare 0 0 0 2,800
50 - Salaries and Benefits Totals: 0 0 0 264,300
Maintenance & Operations
101-6005-60320 Travel & Training 0 0 0
101-6005-60400 Office Supplies 0 0 0
5,000
1,000
62 - Maintenance & Operations Totals: 0 0 0
6,000
Internal Service Charges
101-6005-98110 Information Tech Charges 0 0 0 52,000
69 - Internal Service Charges Totals: 0 0 0 52,000
6005 - Public Safety Administration Totals: 0 0 0 322,300
62
CITY OF LA QUINTA
Department : 6005 - Public Safety Administration
101-6005-50101 Permanent Full Time
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
193,600.00
80% - Public Safety Deputy Director (20% Fire Fund)
50% - Administrative Technician (50% Fire Fund)
63
CITY OF LA QUINTA
PUBLIC WORKS
EXPENSE SUMMARY
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed
Adopted
3005 - Parks Maintenance
Salaries and Benefits
Contract Services
Maintenance & Operations
Utilities
Internal Service Charges
3008 - Public Buildings
Salaries and Benefits
Contract Services
Maintenance & Operations
Utilities
Internal Service Charges
7001 - Public Works Administration
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
7002 - Public Works Development Services
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
7003 - Streets
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Internal Service Charges
7006 - Engineering Services
Salaries and Benefits
Contract Services
Maintenance & Operations
Other Expenses
Internal Service Charges
PUBLIC WORKS TOTAL
2,445,674
340,651
582,436
634,026
403,660
484,900
3,207,347
426,997
729,700
838,850
508,400
703,400
4,056,511
437,911
935,000
1,474,600
505,600
703,400
4,144,950
463,250
935,000
984,600
505,600
1,256,500
1,374,563
506,901
207,930
187,230
200,502
272,000
1,553,936
566,936
242,000
274,500
213,500
257,000
1,565,694
572,494
279,500
253,700
203,000
257,000
1,715,750
678,050
279,500
253,700
203,000
301,500
535,839
800,848
779,773
821,900
454,607
0
4,932
76,300
549,348
150,000
9,500
92,000
578,773
100,000
9,000
92,000
597,400
100,000
9,000
115,500
374,998
514,551
529,394
532,900
147,359
155,250
2,189
70,200
171,651
250,000
5,000
87,900
180,994
255,000
5,500
87,900
185,200
255,000
5,500
87,200
426,354
773,415
857,050
885,750
277,298
64,753
27,104
0
57,200
381,415
260,000
58,000
5,000
69,000
350,000
360,000
73,050
5,000
69,000
361,100
360,000
73,050
5,000
86,600
758,472
1,248,656
984,700
1,007,600
322,004
271,577
9,002
98,689
57,200
353,956
590,000
10,300
225,400
69,000
355,400
550,000
10,300
0
69,000
360,700
550,000
10,300
0
86,600
5,915,900 8,098,753
8,773,122 9,108,850
64
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
3005 - Parks Maintenance
Salaries and Benefits
101-3005-50101 Permanent Full Time
101-3005-50105 Salaries - Overtime
101-3005-50106 Standby
101-3005-50107 Standby Overtime
101-3005-50150 Other Compensation
101-3005-50200 PERS-City Portion
101-3005-50215 Other Fringe Benefits
101-3005-50221 Medical Insurance
101-3005-50222 Vision Insurance
101-3005-50223 Dental Insurance
101-3005-50224 Life Insurance
101-3005-50225 Long Term Disability
101-3005-50230 Workers Comp Insurance
101-3005-50240 Social Security -Medicare
50 - Salaries and Benefits Totals:
Contract Services
101-3005-60112 Landscape Contract
60 - Contract Services Totals:
Maintenance & Operations
101-3005-60117
101-3005-60136
101-3005-60184
101-3005-60189
101-3005-60320
101-3005-60351
101-3005-60400
101-3005-60423
101-3005-60427
101-3005-60431
101-3005-60432
101-3005-60554
101-3005-60557
101-3005-60690
Civic Center Lake Maintenance
Lighting Service
Fritz Burns Pool Maintenance
SilverRock Lake Maintenance
Travel & Training
Membership Dues
Office Supplies
Supplies -Graffiti and Vandalism
Safety Gear
Materials/Supplies
Tools/Equipment
LQ Park Water Feature
Tree Maintenance
Uniforms
101-3005-60691 Maintenance/Services
62 - Maintenance & Operations Totals:
Utilities
101-3005-61100
101-3005-61102
101-3005-61103
101-3005-61104
101-3005-61105
101-3005-61106
101-3005-61108
101-3005-61109
101-3005-61110
101-3005-61111
101-3005-61113
101-3005-61114
101-3005-61115
101-3005-61116
101-3005-61201
101-3005-61202
101-3005-61203
101-3005-61204
101-3005-61205
101-3005-61206
101-3005-61207
101-3005-61208
Gas -Utilities FB Pool
Electric - Monticello Park - Utilities
Electric - Civic Center Park - Utilities
Electric - Pioneer Park - Utilities
Electric - Fritz Bums Park - Utilities
Electric - Sports Complex - Utilities
Electric - Colonel Paige - Utilities
Electric - Community Park - Utilities
Electric - Adams Park - Utilities
Electric - Velasco Park - Utilities
Electric - Eisenhower Park - Utilities
Electric - Desert Pride - Utilities
Electric - SilverRock Event Site - Utiliti
Electric - XPark Complex
Water -Monticello Park - Utilities
Water - Civic Center Park - Utilities
Water -Eisenhower Park - Utilities
Water -Fritz Bums Park - Utilities
Water -Velasco Park - Utilities
Water -Desert Pride - Utilities
Water -Pioneer Park - Utilities
Water -Seasons Park - Utilities
222,432
295
6,132
22,290
10
18,984
0
54,020
646
3,417
163
1,219
7,400
3,645
251,022
700
12,438
36,512
300
21,200
5,325
86,700
0
0
0
1,900
7,300
3,600
264,761
700
15,000
35,000
0
21,300
4,550
83,700
0
0
0
1,700
7,400
3,800
278,700
700
15,000
35,000
0
23,000
4,550
83,700
0
0
0
1,800
16,700
4,100
340,651
426,997
437,911
463,250
582,436
729,700
935,000
935,000
582,436
729,700
935,000
935,000
24,683
475
92,640
14,850
1,586
595
327
11,688
973
211,846
5,354
24,897
3,200
2,778
238,134
17,400
1,000
115,550
17,400
5,000
1,000
1,000
15,000
1,200
310,000
5,000
22,300
10,000
3,000
314,000
20,000
1,000
180,000
17,400
5,000
1,000
1,000
15,000
1,200
310,000
5,000
30,000
500,000
3,000
385,000
20,000
1,000
180,000
17,400
5,000
1,000
1,000
15,000
1,200
310,000
5,000
30,000
10,000
3,000
385,000
634,026
838,850
1,474,600
984,600
65
26,244
161
33,758
0
17,369
41,315
5,784
85,730
512
166
303
160
33,003
0
19,633
30,354
1,859
25,271
2,281
5,588
8,352
312
15,000
300
30,000
100
15,000
40,000
5,000
70,000
700
200
350
250
25,000
30,000
30,000
40,000
2,500
30,000
2,000
8,000
15,000
500
0
300
31,000
100
15,000
42,000
5,500
72,000
700
250
350
300
32,000
30,000
30,000
40,000
2,600
28,000
2,400
9,000
15,000
600
0
300
31,000
100
15,000
42,000
5,500
72,000
700
250
350
300
32,000
30,000
30,000
40,000
2,600
28,000
2,400
9,000
15,000
600
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24
Proposed
2023/24
Adopted
101-3005-61209
101-3005-61211
101-3005-61212
101-3005-61300
Water -Community Park - Utilities
Water - SilverRock Event Site
Water - XPark Complex
Telephone - Utilities
66 - Utilities Totals:
Internal Service Charges
101-3005-98110 Information Tech Charges
101-3005-98130 Park Equipment Maintenance
101-3005-98140 Facility & Fleet Maintenance
69 - Internal Service Charges Totals:
64,425
0
0
1,081
80,000
55,000
12,500
1,000
80,000
55,000
12,500
1,000
80,000
55,000
12,500
1,000
403,660
508,400
505,600
505,600
66,800
350,000
68,100
80,500
450,000
172,900
80,500
450,000
172,900
101,100
1,000,000
155,400
484,900
703,400
703,400
1,256,500
3005 - Parks Maintenance Totals: 2,445,674 3,207,347 4,056,511 4,144,950
66
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 3005 - Parks Maintenance
101-3005-50101 Permanent Full Time 278,700.00
50% - Maintenance & Operations Deputy Director (50% Public Buildings)
50% - Maintenance & Operations Superintendent (50% Lighting & Landscape Fund)
50% - Maintenance & Operations Crew Leader (50% Lighting & Landscape Fund)
50% - Sr. Maintenance & Operations Worker (50% Lighting & Landscape Fund)
50% - Maintenance & Operations Worker- 3 (50% Lighting & Landscape Fund)
1
Landscape contract services for all City Parks including the
SilverRock event site and X -Park
Pool maintenance services
180,000.00
101-3005-60320 Travel & Training 5,000.00
Aquatic facility operator course
Maintenance agreement school
Playground certifications
101-3005-60351 Membership Due - 1,000.00
CA Parks & Recreation Association (CPRS)
National Park & Recreation Association (NPRA)
101-3005-60691 1.18111 385,000.00
Landscape renovations, electrical and fence repairs, painting,
tree removal and other landscape related maintenance and rep
101-3005-98130 Park Equipment Maintenance - - 1,000,000.00
Funds are transferred to the Park Equipment & Facility Internal
Service Fund for park equipment replacements
67
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
3008 - Public Buildings
Salaries and Benefits
101-3008-50101 Permanent Full Time
101-3008-50105 Salaries - Overtime
101-3008-50106 Standby
101-3008-50107 Standby Overtime
101-3008-50150 Other Compensation
101-3008-50200 PERS-City Portion
101-3008-50215 Other Fringe Benefits
101-3008-50221 Medical Insurance
101-3008-50222 Vision Insurance
101-3008-50223 Dental Insurance
101-3008-50224 Life Insurance
101-3008-50225 Long Term Disability
101-3008-50230 Workers Comp Insurance
101-3008-50240 Social Security -Medicare
50 - Salaries and Benefits Totals:
Contract Services
101-3008-60115
101-3008-60116
101-3008-60123
101-3008-60196
Janitorial
Pest Control
Security & Alarm
Annual Permits/Inspections
60 - Contract Services Totals:
Maintenance & Operations
101-3008-60320 Travel & Training
101-3008-60427 Safety Gear
101-3008-60431 Materials/Supplies
101-3008-60432 Tools/Equipment
101-3008-60481 Office Supplies
101-3008-60667 HVAC
101-3008-60690 Uniforms
101-3008-60691 Maintenance/Services
101-3008-61702 Facility Rent
62 - Maintenance & Operations Totals:
Utilities
101-3008-61100
101-3008-61101
101-3008-61200
Gas - Utilities
Electricity - Utilities
Water - Utilities
66 - Utilities Totals:
Internal Service Charges
101-3008-91842 Liability Insurance & Claims
101-3008-98110 Information Tech Charges
101-3008-98140 Facility & Fleet Maintenance
69 - Internal Service Charges Totals:
350,179
344
9,021
15,591
481
30,405
0
77,377
1,233
5,181
244
1,961
9,400
5,483
369,852
0
13,413
17,846
500
31,700
5,625
111,400
0
0
0
1,900
9,400
5,300
393,444
500
15,000
20,000
500
36,200
5,850
83,600
0
0
0
2,400
9,400
5,600
471,600
500
15,000
20,000
500
43,500
7,150
83,700
0
0
0
3,000
26,200
6,900
506,901
566,936
572,494
678,050
187,188
6,222
8,133
6,387
215,000
9,000
12,000
6,000
250,000
9,500
12,000
8,000
250,000
9,500
12,000
8,000
207,930
242,000
279,500
279,500
85
1,153
33,869
2,313
385
91,004
1,864
55,457
1,100
2,000
1,200
60,000
13,000
500
100,000
1,700
95,000
1,100
2,000
1,200
50,000
8,000
500
100,000
2,000
90,000
0
2,000
1,200
50,000
8,000
500
100,000
2,000
90,000
0
187,230
274,500
253,700
253,700
9,648
179,458
11,396
13,500
190,000
10,000
13,000
180,000
10,000
13,000
180,000
10,000
200,502
213,500
203,000
203,000
67,000
85,800
119,200
67,000
103,500
86,500
67,000
103,500
86,500
65,000
158,800
77,700
272,000
257,000
257,000
301,500
3008 - Public Buildings Totals: 1,374,563 1,553,936 1,565,694 1,715,750
68
CITY OF LA QUINTA
Department : 3008 - Public Buildings
101-3008-50101 Permanent Full Time
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
50% - Maintenance & Operations Deputy Director (50%
Parks Maintenance)
100% - Maintenance & Operations Superintendent
100% - Maintenance & Operations Coordinator
100% - Maintenance & Operations Technician
100% - Sr. Maintenance & Operations Worker
100% - Maintenance & Operations Worker
101-3008-60115 0,0 .00
Janitorial services for all public buildings including parks
101-3008-6032 ----- Training - 2,000.00
HVAC training
101-3008-6066
101-3008-60691
For all public buildings including City Hall, Fritz Burns Pool, La
Quinta Park, Maintenance Yard, Public Works Office, Sports
Complex, and Wellness Center
Maintenance/Services ' - 90,000.00
Public building repairs and maintenance
69
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
7001 - Public Works Administration
Salaries and Benefits
101-7001-50101 Permanent Full Time 339,672 390,762 417,373 423,300
101-7001-50150 Other Compensation 1,540 1,486 500 500
101-7001-50200 PERS-City Portion 33,219 37,000 43,100 44,700
101-7001-50215 Other Fringe Benefits 0 5,000 5,200 5,200
101-7001-50221 Medical Insurance 59,707 99,000 95,700 95,700
101-7001-50222 Vision Insurance 930 0 0 0
101-7001-50223 Dental Insurance 4,101 0 0 0
101-7001-50224 Life Insurance 250 0 0 0
101-7001-50225 Long Term Disability 1,820 2,100 2,600 2,700
101-7001-50230 Workers Comp Insurance 8,400 8,400 8,400 19,100
101-7001-50240 Social Security -Medicare 4,969 5,600 5,900 6,200
50 - Salaries and Benefits Totals: 454,607 549,348 578,773 597,400
Contract Services
101-7001-60104 Consultants 0 150,000 100,000 100,000
60 - Contract Services Totals: 0 150,000 100,000 100,000
Maintenance & Operations
101-7001-60320 Travel & Training 2,597 5,000 5,000 5,000
101-7001-60351 Membership Dues 1,350 1,500 1,500 1,500
101-7001-60400 Office Supplies 714 2,000 2,000 2,000
101-7001-60420 Operating Supplies 271 1,000 500 500
62 - Maintenance & Operations Totals: 4,932 9,500 9,000 9,000
Internal Service Charges
101-7001-98110 Information Tech Charges 76,300 92,000 92,000 115,500
69 - Internal Service Charges Totals: 76,300 92,000 92,000 115,500
7001 - Public Works Administration Totals: 535,839 800,848 779,773 821,900
70
CITY OF LA QUINTA
Department : 7001 - Public Works Administration
101-7001-50101 Permanent Full Time
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
100% - Public Works Director/City Engineer
100% - Management Analyst
100% - Administrative Technician
100% - Administrative Assistant
101-7001-60104 Consultants
423,300.00
Professional services and on-call electrical services
101-7001-60320 Travel & Training
Certification trainings
101-7001-60351 Membership Dues
American Public Works Association (APWA)
71
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
7002 - Public Works Development Services
Salaries and Benefits
101-7002-50101 Permanent Full Time 120,016 125,460 132,894 133,500
101-7002-50150 Other Compensation 481 341 0 0
101-7002-50200 PERS-City Portion 14,642 15,100 18,100 18,700
101-7002-50215 Other Fringe Benefits 0 1,250 1,300 1,300
101-7002-50221 Medical Insurance 7,359 24,800 23,900 23,900
101-7002-50222 Vision Insurance 39 0 0 0
101-7002-50223 Dental Insurance 235 0 0 0
101-7002-50224 Life Insurance 54 0 0 0
101-7002-50225 Long Term Disability 656 800 800 900
101-7002-50230 Workers Comp Insurance 2,100 2,100 2,100 4,800
101-7002-50240 Social Security -Medicare 1,775 1,800 1,900 2,100
50 - Salaries and Benefits Totals: 147,359 171,651 180,994 185,200
Contract Services
101-7002-60103 Professional Services 55,610 95,000 100,000 100,000
101-7002-60104 Consultants 3,500 5,000 5,000 5,000
101-7002-60183 Map/Plan Checking 96,140 150,000 150,000 150,000
60 - Contract Services Totals: 155,250 250,000 255,000 255,000
Maintenance & Operations
101-7002-60320 Travel & Training 0 1,000 1,500 1,500
101-7002-60351 Membership Dues 0 500 500 500
101-7002-60420 Operating Supplies 0 500 500 500
101-7002-60450 Advertising 2,189 3,000 3,000 3,000
62 - Maintenance & Operations Totals: 2,189 5,000 5,500 5,500
Internal Service Charges
101-7002-98110 Information Tech Charges 19,100 23,000 23,000 28,900
101-7002-98140 Facility & Fleet Maintenance 51,100 64,900 64,900 58,300
69 - Internal Service Charges Totals: 70,200 87,900 87,900 87,200
7002 - Public Works Development Services Totals: 374,998 514,551 529,394 532,900
72
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 7002 - Public Works Development Services
101-7002-50101 Permanent Full Tim 133,500.00
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
Project consulting services
JALWA ^a-fil Map/Plan Checking
On-call map checking and engineering civil plan check services
101-7002-603
1VM5VrEIMIIMI
For various training events including: Desert Valley Builders
Association meetings, American Public Works Association,
professional engineering review courses, and water quality/
flood seminars
Board of Civil Engineers license
Other professional organizations
101-7002-60450 Advertising
Public hearing notices
73
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
7003 - Streets- Traffic
Salaries and Benefits
101-7003-50101 Permanent Full Time 193,862 248,268 217,200 220,300
101-7003-50105 Salaries - Overtime 547 0 0 0
101-7003-50106 Standby 7,158 13,440 15,000 15,000
101-7003-50107 Standby Overtime 3,536 13,958 15,000 15,000
101-7003-50150 Other Compensation 481 500 500 500
101-7003-50200 PERS-City Portion 18,883 18,200 16,100 16,900
101-7003-50215 Other Fringe Benefits 0 1,250 3,900 3,900
101-7003-50221 Medical Insurance 39,425 74,300 71,700 71,800
101-7003-50222 Vision Insurance 434 0 0 0
101-7003-50223 Dental Insurance 2,484 0 0 0
101-7003-50224 Life Insurance 148 0 0 0
101-7003-50225 Long Term Disability 1,071 1,600 1,300 1,400
101-7003-50230 Workers Comp Insurance 6,300 6,300 6,300 14,300
101-7003-50240 Social Security -Medicare 2,969 3,600 3,000 2,000
50 - Salaries and Benefits Totals: 277,298 381,415 350,000 361,100
Contract Services
101-7003-60103 Professional Services
101-7003-60120 Street Cleaning/Accidents
60 - Contract Services Totals:
56,904 250,000
7,849 10,000
350,000 350,000
10,000 10,000
64,753 260,000 360,000 360,000
Maintenance & Operations
101-7003-60320 Travel & Training 897 10,000 15,000 15,000
101-7003-60351 Membership Dues 412 500 550 550
101-7003-60400 Office Supplies 59 500 500 500
101-7003-60420 Operating Supplies 10,766 10,000 15,000 15,000
101-7003-60432 Tools/Equipment 14,970 37,000 42,000 42,000
62 - Maintenance & Operations Totals: 27,104 58,000 73,050 73,050
Other Expenses
101-7003-60510 Signal Knockdowns, Contingency
64 - Other Expenses Totals:
0 5,000 5,000 5,000
0 5,000 5,000 5,000
Internal Service Charges
101-7003-98110 Information Tech Charges 57,200 69,000 69,000 86,600
69 - Internal Service Charges Totals: 57,200 69,000 69,000 86,600
7003 - Streets- Traffic Totals: 426,354 773,415 857,050 885,750
74
CITY OF LA QUINTA
Department : 7003 - Streets- Traffic
101-7003-50101 Permanent Full Time
100% - Traffic Operations Analyst
100% - Traffic Signal Technician (2)
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
220,300.00
101-7003-60103 Professional Services ' = 350,000.00
101-7003-60320
Street division support services and unanticipated repairs such
as sidewalks, sinkholes, asphalt, and drainage channels
Sidewalk Study to be conducted to assess sidewalk
infrastructure help identify priorities
Travel & Trainin 15,000.00
Onsite hearing tests
American Traffic Safety Services Association (ATSSA)
certification
International Municipal Signal Association (IMSA) certification
Class B commercial and equipment operator certification
101-7003-60351 X.50.00
CA Park and Recreations
American Traffic Safety Services Association (ATSSA)
101-7003-60510
Signal Knockdowns, Contingen 4 5,000.00
For traffic signal repairs due to accidents
75
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
7006 - Engineering Services
Salaries and Benefits
101-7006-50101 Permanent Full Time 237,187 237,456 243,400 240,200
101-7006-50105 Salaries - Overtime 0 0 500 500
101-7006-50106 Standby 8,231 9,000 5,000 5,000
101-7006-50107 Standby Overtime 0 1,000 1,000 1,000
101-7006-50150 Other Compensation 481 500 500 500
101-7006-50200 PERS-City Portion 17,199 18,000 18,100 18,500
101-7006-50215 Other Fringe Benefits 0 2,500 3,900 3,900
101-7006-50221 Medical Insurance 43,615 74,300 71,700 71,700
101-7006-50222 Vision Insurance 563 0 0 0
101-7006-50223 Dental Insurance 3,390 0 0 0
101-7006-50224 Life Insurance 155 0 0 0
101-7006-50225 Long Term Disability 1,280 1,400 1,500 1,600
101-7006-50230 Workers Comp Insurance 6,300 6,300 6,300 14,300
101-7006-50240 Social Security -Medicare 3,602 3,500 3,500 3,500
50 - Salaries and Benefits Totals: 322,004 353,956 355,400 360,700
Contract Services
101-7006-60103 Professional Services 12,258 210,000 20,000 20,000
101-7006-60104 Consultants 28,006 60,000 60,000 60,000
101-7006-60144 Contract Traffic Engineer 151,732 200,000 200,000 200,000
101-7006-60145 Traffic Counts/Studies 0 20,000 20,000 20,000
101-7006-60146 PM 10 - Dust Control 79,581 100,000 250,000 250,000
60 - Contract Services Totals: 271,577 590,000 550,000 550,000
Maintenance & Operations
101-7006-60320 Travel & Training 4,588 5,000 5,000 5,000
101-7006-60351 Membership Dues 475 1,100 1,100 1,100
101-7006-60352 Subscriptions & Publications 0 200 200 200
101-7006-60420 Operating Supplies 1,736 1,000 1,000 1,000
101-7006-60427 Safety Gear 972 1,000 1,000 1,000
101-7006-60690 Uniforms 1,231 2,000 2,000 2,000
62 - Maintenance & Operations Totals: 9,002 10,300 10,300 10,300
Other Expenses
101-7006-60480 Contributions to Other Agencies
64 - Other Expenses Totals:
98,689 225,400 0 0
98,689 225,400 0 0
Internal Service Charges
101-7006-98110 Information Tech Charges 57,200 69,000 69,000 86,600
69 - Internal Service Charges Totals: 57,200 69,000 69,000 86,600
7006 - Engineering Services Totals:
758,472 1,248,656
984,700 1,007,600
76
CITY OF LA QUINTA
Department : 7006 - Engineering Services
101-7006-50101 Permanent Full Time
100% - Assistant Construction Manager
100% - Construction Inspector (2)
Regional scour analysis
101-7006-60104
Consultan
Project design services
101 -ANI
101-7006-60351
101-7006-60352
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
2411.2110.0a
'0,000.00
60,000.00
50,000.00
Vacant city land dust control - near SilverRock, Highway 111
next to the Marriott Hotel, and other city owned land
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 training
Membership nes
American Public Works Association (APWA)
Institute of Transportation Engineers (ITE)
American Society of Civil Engineers (ASCE)
Subscriptions & Publications 1 200.00
101-7006-60480
Subdivision map act books
Contributions to Other Agencie
196,500.00
Reimbursement agreement with the Coachella Valley
Association of Governments (CVAG) for the Avenue 48 Arts and
Music Line Project design.
77
CITY OF LA QUINTA
DESIGN & DEVELOPMENT
EXPENSE SUMMARY
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24
Proposed
2023/24
Adopted
6001 - Design & Development Administration
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
6002 - Planning
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
6003 - Building
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
6006 - The Hub
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
DESIGN/DEVELOPMENT TOTAL
816,867
775,228
784,805
811,600
448,748
222,248
3,471
142,400
426,428
160,000
11,700
177,100
437,005
160,000
10,700
177,100
457,200
160,000
10,700
183,700
559,340
749,304
697,830
707,400
376,017
113,128
12,995
57,200
432,704
225,000
22,600
69,000
453,930
150,000
24,900
69,000
445,900
150,000
24,900
86,600
960,672
1,457,240
1,339,516
1,398,700
547,698
246,380
3,095
163,500
739,240
440,000
10,300
267,700
773,016
290,000
8,800
267,700
810,200
290,000
8,800
289,700
834,387
1,244,439
1,083,890
1,341,700
600,711
95,036
5,140
133,500
924,339
130,000
6,200
183,900
884,990
0
15,000
183,900
1,066,900
0
15,000
259,800
3,171,266
4,226,212 3,906,041 4,259,400
78
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
6001 - Design & Development Administration
Salaries and Benefits
101-6001-50101 Permanent Full Time 318,508 301,034 312,105 322,000
101-6001-50110 Commissions & Boards 10,200 8,400 8,400 8,400
101-6001-50150 Other Compensation 1,444 944 500 500
101-6001-50200 PERS-City Portion 28,506 25,700 27,800 29,500
101-6001-50215 Other Fringe Benefits 0 3,750 3,900 3,900
101-6001-50221 Medical Insurance 72,739 74,300 71,700 71,800
101-6001-50222 Vision Insurance 739 0 0 0
101-6001-50223 Dental Insurance 3,034 0 0 0
101-6001-50224 Life Insurance 237 0 0 0
101-6001-50225 Long Term Disability 1,691 1,600 1,900 2,100
101-6001-50230 Workers Comp Insurance 6,300 6,300 6,300 14,300
101-6001-50240 Social Security -Medicare 4,766 4,400 4,400 4,700
101-6001-50241 Social Security -FICA 583 0 0 0
50 - Salaries and Benefits Totals: 448,748 426,428 437,005 457,200
Contract Services
101-6001-60104 Consultants 0 10,000 10,000 10,000
101-6001-60122 Credit Card Fees 222,248 150,000 150,000 150,000
60 - Contract Services Totals: 222,248 160,000 160,000 160,000
Maintenance & Operations
101-6001-60320 Travel & Training 280 5,000 5,000 5,000
101-6001-60351 Membership Dues 440 600 600 600
101-6001-60352 Subscriptions & Publications 119 700 700 700
101-6001-60400 Office Supplies 636 3,000 2,000 2,000
101-6001-60410 Printing 0 400 400 400
101-6001-60420 Operating Supplies 1,156 1,000 1,000 1,000
101-6001-60450 Advertising 840 1,000 1,000 1,000
62 - Maintenance & Operations Totals: 3,471 11,700 10,700 10,700
Internal Service Charges
101-6001-98110 Information Tech Charges 57,200 69,000 69,000 86,600
101-6001-98140 Facility & Fleet Maintenance 85,200 108,100 108,100 97,100
69 - Internal Service Charges Totals: 142,400 177,100 177,100 183,700
6001 - Design & Development Administration Totals: 816,867 775,228 784,805 811,600
79
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 6001 - Design & Development Administration
101-6001-50101 Permanent Full Timms 322,000.00
100% - Design & Development Director
100% - Administrative Technician
100% - Administrative Assistant
101-6001-60
Studies and predesign for projects
Disadvantaged Business Enterprise Program
lOrgagMM.
101-6001-60351
101-6001-60352
101-6001-60410
Staff professional development
American Planning Association (APA) Conference
American Public Works Association (APWA)
The Desert Sun
Materials for community events
101-6001-6045
Public noticing requirements
80
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
6002 - Planning
Salaries and Benefits
101-6002-50101 Permanent Full Time 296,800 317,730 339,630 324,200
101-6002-50150 Other Compensation 1,444 1,024 0 0
101-6002-50200 PERS-City Portion 22,482 23,300 25,400 24,900
101-6002-50215 Other Fringe Benefits 0 3,450 3,900 3,900
101-6002-50221 Medical Insurance 40,249 74,300 71,800 71,800
101-6002-50222 Vision Insurance 559 0 0 0
101-6002-50223 Dental Insurance 2,015 0 0 0
101-6002-50224 Life Insurance 163 0 0 0
101-6002-50225 Long Term Disability 1,668 2,000 2,100 2,100
101-6002-50230 Workers Comp Insurance 6,300 6,300 6,300 14,300
101-6002-50240 Social Security -Medicare 4,338 4,600 4,800 4,700
50 - Salaries and Benefits Totals: 376,017 432,704 453,930 445,900
Contract Services
101-6002-60103 Professional Services 44,602 160,000 150,000 150,000
101-6002-60125 Temporary Agency Services 68,526 65,000 0 0
60 - Contract Services Totals: 113,128 225,000 150,000 150,000
Maintenance & Operations
101-6002-60320 Travel & Training 910 14,000 14,000 14,000
101-6002-60351 Membership Dues 575 500 500 500
101-6002-60352 Subscriptions & Publications 299 100 400 400
101-6002-60450 Advertising 11,211 8,000 10,000 10,000
62 - Maintenance & Operations Totals: 12,995 22,600 24,900 24,900
Internal Service Charges
101-6002-98110 Information Tech Charges 57,200 69,000 69,000 86,600
69 - Internal Service Charges Totals: 57,200 69,000 69,000 86,600
6002 - Planning Totals:
559,340 749,304
697,830 707,400
81
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 6002 - Planning
101-6002-50101 eminent Full Time .. 324,200.00
100% - Planning Manager
100% - Senior Planner
100% - Associate Planner
101-6002-60103
Professional Services 150,000.00
Professional planning
Environmental services
Specific plan amendments
GIS consulting services
Historical Survey
101-6002-60320 14,000.00
Staff professional development
Planning Commissioners Academy- League of Cities
American Planning Association (APA) Conference
500.00
American Planning Association (APA)
101-6002-60352 Mubscriptions & Publications 400.00
International Cost Engineering Council - CEQA books
Subdivision Map Act
Planning and zoning laws
101-6002-60450 Advertising
t 10,000.00
Planning hearing notices
Public notification requirements for city and development
projects - Desert Sun
Outreach workshops
82
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
6003 - Building
Salaries and Benefits
101-6003-50101 Permanent Full Time 368,198 492,762 529,316 546,900
101-6003-50105 Salaries - Overtime 9,531 25,878 20,000 20,000
101-6003-50150 Other Compensation 2,004 2,900 2,000 2,000
101-6003-50200 PERS-City Portion 32,418 41,500 47,200 49,900
101-6003-50215 Other Fringe Benefits 0 5,000 7,800 7,800
101-6003-50221 Medical Insurance 90,812 148,500 143,500 143,500
101-6003-50222 Vision Insurance 1,088 0 0 0
101-6003-50223 Dental Insurance 5,074 0 0 0
101-6003-50224 Life Insurance 244 0 0 0
101-6003-50225 Long Term Disability 2,041 3,100 3,200 3,500
101-6003-50230 Workers Comp Insurance 10,500 12,500 12,500 28,600
101-6003-50240 Social Security -Medicare 5,751 7,100 7,500 8,000
101-6003-50241 Social Security -FICA 1,170 0 0 0
101-6003-50251 Temporary 18,866 0 0 0
50 - Salaries and Benefits Totals: 547,698 739,240 773,016 810,200
Contract Services
101-6003-60118 Plan Checks 246,380 440,000 290,000 290,000
60 - Contract Services Totals: 246,380 440,000 290,000 290,000
Maintenance & Operations
101-6003-60320 Travel & Training 1,907 3,000 3,000 3,000
101-6003-60351 Membership Dues 215 700 700 700
101-6003-60352 Subscriptions & Publications 0 3,000 1,500 1,500
101-6003-60420 Operating Supplies 0 600 600 600
101-6003-60425 Supplies - Field 0 1,000 1,000 1,000
101-6003-60690 Uniforms 973 2,000 2,000 2,000
62 - Maintenance & Operations Totals: 3,095 10,300 8,800 8,800
Internal Service Charges
101-6003-98110 Information Tech Charges 95,400 138,000 138,000 173,200
101-6003-98140 Facility & Fleet Maintenance 68,100 129,700 129,700 116,500
69 - Internal Service Charges Totals: 163,500 267,700 267,700 289,700
6003 - Building Totals: 960,672 1,457,240 1,339,516 1,398,700
83
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
De artment : 6003 - Building
1-6003-501- Permanent Full Time 546,900.00
100% - Building Official
100% - Deputy Building Official
100% - Plans Examiner
100% - Senior Building Inspector (2)
100% - Building Inspector
101-6003-60118 Plan Checks 290,000.00
Consulting services as needed to support plan check review
services
aiftseiftrimiamiNimm
0 3,000.00
CA Building Officials (CALBO)
International Code Council certifications
101Rigig
CA Building Officials (CALBO)
International Association of Plumbing and Mechanical Officials
(IAPMO)
101-6003-60352 Mr Subscriptions & Publications 7 F - 1,500.00
Updated California Building Code books and other professional
subscriptions
84
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
6006 - The Hub
Salaries and Benefits
101-6006-50101 Permanent Full Time 401,194 570,282 543,590 687,900
101-6006-50102 Salaries - Part Time 31,639 71,500 80,900 83,200
101-6006-50150 Other Compensation 2,407 1,707 0 0
101-6006-50200 PERS-City Portion 38,760 48,200 56,500 60,700
101-6006-50215 Other Fringe Benefits 0 6,250 9,100 11,700
101-6006-50221 Medical Insurance 96,114 198,000 167,300 167,300
101-6006-50222 Vision Insurance 1,219 0 0 0
101-6006-50223 Dental Insurance 5,875 0 0 0
101-6006-50224 Life Insurance 285 0 0 0
101-6006-50225 Long Term Disability 2,242 3,600 3,300 4,000
101-6006-50230 Workers Comp Insurance 14,700 16,700 16,700 42,900
101-6006-50240 Social Security -Medicare 6,276 8,100 7,600 9,200
50 - Salaries and Benefits Totals: 600,711 924,339 884,990 1,066,900
Contract Services
101-6006-60103 Professional Services 54,165 70,000 0 0
101-6006-60125 Temporary Agency Services 40,871 60,000 0 0
60 - Contract Services Totals: 95,036 130,000 0 0
Maintenance & Operations
101-6006-60320 Travel & Training 1,645 2,000 10,000 10,000
101-6006-60351 Membership Dues 150 200 0 0
101-6006-60420 Operating Supplies 3,344 4,000 5,000 5,000
62 - Maintenance & Operations Totals: 5,140 6,200 15,000 15,000
Internal Service Charges
101-6006-98110 Information Tech Charges 133,500 183,900 183,900 259,800
69 - Internal Service Charges Totals: 133,500 183,900 183,900 259,800
6006 - The Hub Totals: 834,387 1,244,439 1,083,890 1,341,700
85
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
�De artment : 6006 - The Hub
.01-6006-501011ermanent Full Time = 687,900.00
100% - Hub Manager
100% - Sr. Permit Technician
100% - Permit Technician (4)
100% - Administrative Assistant
101-6006-501 Salaries - Part Timp = =MI 83,200.00
101-6006-60320
100% - Software Program Writer P/T
Travel & Training
Tyler Annual Conference
California Municipal Revenue & Tax Annual Conference
Structured Query Language (SQL) training
Fred Pryor- Technical & management training
86
CITY OF LA QUINTA
FISCAL SERVICES
EXPENSE SUMMARY
2021/22
Actuals
2023/24
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed
Adopted
1006 - Finance
Salaries and Benefits
Contract Services
Maintenance & Operations
Internal Service Charges
1007 - Central Services
Salaries and Benefits
Maintenance & Operations
Capital Expenses
Internal Service Charges
Transfers Out
FISCAL SERVICES TOTAL
1,241,161
940,346
117,464
14,851
168,500
1,957,270
1,389,270
241,500
40,700
285,800
1,686,720
1,219,920
221,500
40,700
204,600
1,957,270
1,389,270
241,500
40,700
285,800
9,738,291
3,773,246
166,068
599,125
784,550
4,415,303
44,968,481
1,650,000
453,200
500,000
875,900
41,489,381
18,294,500
2,660,000
153,200
500,000
822,300
14,159,000
17,348,100
1,660,000
153,200
500,000
875,900
14,159,000
10,979,452 46,925,751 19,981,220 19,305,370
87
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
1006 - Finance
Salaries and Benefits
101-1006-50101 Permanent Full Time 689,082 817,530 872,950 984,700
101-1006-50110 Commissions & Boards 1,950 3,700 3,700 3,700
101-1006-50150 Other Compensation 2,407 2,627 0 0
101-1006-50200 PERS-City Portion 60,175 70,334 83,500 83,500
101-1006-50215 Other Fringe Benefits 0 11,125 11,570 12,870
101-1006-50221 Medical Insurance 146,260 220,300 212,800 236,700
101-1006-50222 Vision Insurance 1,724 0 0 0
101-1006-50223 Dental Insurance 6,777 0 0 0
101-1006-50224 Life Insurance 388 0 0 0
101-1006-50225 Long Term Disability 3,842 5,000 5,400 6,300
101-1006-50230 Workers Comp Insurance 17,600 17,600 17,600 47,200
101-1006-50240 Social Security -Medicare 10,020 11,700 12,400 14,300
101-1006-50241 Social Security -FICA 121 0 0 0
50 - Salaries and Benefits Totals: 940,346 1,159,916 1,219,920 1,389,270
Contract Services
101-1006-60102 Administration 12,814 20,000 20,000 20,000
101-1006-60103 Professional Services 29,028 62,000 70,000 70,000
101-1006-60104 Consultants 37,532 40,000 50,000 70,000
101-1006-60106 Auditors 37,250 80,000 80,000 80,000
101-1006-60122 Credit Card Fees 840 3,000 1,500 1,500
60 - Contract Services Totals: 117,464 205,000 221,500 241,500
Maintenance & Operations
101-1006-60137 Community Engagement 0 1,500 1,500 1,500
101-1006-60320 Travel & Training 6,275 25,000 25,000 25,000
101-1006-60351 Membership Dues 2,859 3,500 3,500 3,500
101-1006-60352 Subscriptions & Publications 1,392 2,200 2,200 2,200
101-1006-60400 Office Supplies 1,811 2,500 2,500 2,500
101-1006-60410 Printing 2,342 5,000 5,000 5,000
101-1006-60450 Advertising 172 1,000 1,000 1,000
62 - Maintenance & Operations Totals: 14,851 40,700 40,700 40,700
Internal Service Charges
101-1006-98110 Information Tech Charges 168,500 204,600 204,600 285,800
69 - Internal Service Charges Totals: 168,500 204,600 204,600 285,800
1006 - Finance Totals: 1,241,161 1,610,216 1,686,720 1,957,270
88
CITY OF LA QUINTA
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Department : 1006 - Finance
101-1006-50101 Permanent Full Ti. • 984,700.00
90% - Finance Director (10% Housing Fund)
100% - Finance Manager
100% - Principal Management Analyst
100% - Senior Accountant
100% - Accountant
100% - Junior Accountant
100% - Senior Finance Technician
100% - Finance Technician (2)
100% - Administrative Technician
101-1006-60102
Bank service fees
Fiscal custodian fees
101-1006-60103 professional Services
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
70,000.00
Property tax revenue analysis
Sales tax revenue analysis
Community workshop and budget outreach
Travel & Training
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 1 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 0.0�
Annual Comprehensive Financial Report (ACFR) statistical data
reports
101-1006-60410
Accounts Payable and Payroll checks
Budget and financial reports - covers and tabs
Financial Advisory Commission reports
101-1006-60450 r 1,000.00
Newspaper advertisements for surplus sales and Request for
Proposals
89
CITY OF LA QUINTA
GENERAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
1007 - Central Services
Salaries and Benefits
101-1007-50109 Vacation & Sick Leave Buy Back 128,834
101-1007-50115 Contingency for Stafffing 7,386
101-1007-50117 PERS - Unfunded Pension Liability 3,593,526
101-1007-50240 Social Security -Medicare 1,868
101-1007-50243 Employer Contrib Retiree Med PERS 29,641
101-1007-50244 State Unemployment Insurance 11,991
150,000
415,616
12,441,600
0
36,000
25,000
150,000
1,500,000
950,000
0
35,000
25,000
150,000
500,000
950,000
0
35,000
25,000
50 - Salaries and Benefits Totals: 3,773,246 13,068,216
Maintenance & Operations
101-1007-60351
101-1007-60401
101-1007-60402
101-1007-60403
101-1007-60405
101-1007-60470
101-1007-60535
Membership Dues
Operating Supplies
Forms, Copier Paper
Citywide Supplies
Miscellaneous Supplies
Postage
Sales Tax Reimbursements
101-1007-60536 TOT Resort Rebate Program
101-1007-60661 Postage Machine
101-1007-60663 Typewriters
62 - Maintenance & Operations Totals:
Capital Expenses
101-1007-71050 Buildings
101-1007-74010 Land Acquisition 604,525
2,660,000
1,660,000
120
0
2,628
9,794
0
18,133
72,799
50,000
12,366
227
200
1,000
5,000
8,000
1,000
25,000
60,000
300,000
13,000
0
200
1,000
5,000
8,000
1,000
25,000
0
100,000
13,000
0
200
1,000
5,000
8,000
1,000
25,000
0
100,000
13,000
0
166,068
413,200
153,200
153,200
(5,400)
0
480,000
0
500,000
0
500,000
68 - Capital Expenses Totals: 599,125
Internal Service Charges
101-1007-91842
101-1007-91843
101-1007-91844
101-1007-98110
101-1007-98140
Liability Insurance & Claims
Property & Crime Insurance
Earthquake Insurance
Information Tech Charges
Facility & Fleet Maintenance
69 - Internal Service Charges Totals:
Transfers Out
101-1007-99900 Transfers Out
99 - Transfers Out Totals:
1007 - Central Services Totals:
480,000
500,000
500,000
529,000
25,500
67,000
95,400
67,650
529,000
25,500
67,000
115,000
85,800
529,000
25,500
67,000
115,000
85,800
556,000
28,500
70,000
144,400
77,000
784,550
822,300
822,300
875,900
4,415,303
4,415,303
47,033,518
47,033,518
14,159,000
14,159,000
14,159,000
14,159,000
9,738,291 61,817,234
18,294,500 17,348,100
90
CITY OF LA QUINTA
Department : 1007 - Central Services
101-1007-511- Contingency for Stafffing
GENERAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
1 500,000.00
Workforce flexibility
Work within Class and Compensation structure
Manage CaIPERS increases
Ensure job rates reflect market rates
101-1007-50117 1 PERS - Unfunded Pension Liabi 1 - 950,000.00
Annual minimum CaIPERS 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
11151rferMilig .11= 200.00
Costco membership
101-1007-60536 1 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
101-1007-74010�nd Acquisition 1150,00.=
Engineering maps, property survey & title search services
101-1007-999
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 1,000,000
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
91
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE SUMMARY
FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
105 - DISASTER RECOVERY FUND (97,108) 5,003,505
15,000 15,000
201 - GAS TAX FUND 1,939,733 2,691,011 2,458,600 2,458,600
202 - LIBRARY & MUSEUM FUND 2,900,945 2,867,000 2,922,000 2,922,000
203 - PUBLIC SAFETY FUND (MEASURE G) (7,550) 2,000 2,500 2,500
210 - FEDERAL ASSISTANCE FUND (1,427) 391,126
156,000 156,000
212 - SLESA (COPS) FUND 152,765 101,000
101,500 101,500
215 - LIGHTING & LANDSCAPING FUND 2,237,049 2,483,300 2,992,000 2,992,000
220 - QUIMBY FUND 0 25,000 50,000 50,000
221 - AB 939 - CALRECYCLE FUND 115,665 64,000
70,000 70,000
223 - MEASURE A FUND 1,982,372 1,875,000 2,028,000 2,028,000
225 - INFRASTRUCTURE FUND (450) 0 500 500
226 - EMERGENCY MANAGEMENT PERFORMANCE GR 28,874 12,100
12,500 12,500
227 - STATE HOMELAND SECURITY PROGRAMS (SHS 6,018 5,000
5,000 5,000
230 - CASp FUND, AB 1379 17,221 20,200
20,500 20,500
235 - SO COAST AIR QUALITY FUND 51,758 54,400
55,000 55,000
241 - HOUSING AUTHORITY 1,403,947 1,574,500 1,401,500 1,401,500
243 - RDA LOW -MOD HOUSING FUND 43,583 20,000 30,000 30,000
247 - ECONOMIC DEVELOPMENT FUND 174,035 15,000
20,000 20,000
249 - SA 2011 LOW/MOD BOND FUND (Refinanced i 8,177 1,412,009
36,000 36,000
250 - TRANSPORTATION DIF FUND 2,636,980 1,020,000 1,520,000 1,520,000
251 - PARKS & REC DIF FUND 1,020,577 501,000 751,500 751,500
252 - CIVIC CENTER DIF FUND 627,911 301,000 501,500 501,500
253 - LIBRARY DEVELOPMENT DIF 196,648 75,000
100,000 100,000
254 - COMMUNITY & CULTURAL CENTERS DIF 339,454 152,000
252,500 252,500
255 - STREET FACILITY DIF FUND 32,497 10,000
1,000 1,000
256 - PARK FACILITY DIF FUND (97) 0
100 100
257 - FIRE PROTECTION DIF 212,043 101,000
151,500 151,500
259 - MAINTENANCE FACILITIES DIF FUND 133,080 75,500
101,000 101,000
270 - ART IN PUBLIC PLACES FUND 189,831 153,000
154,000 154,000
275 - LQ PUBLIC SAFETY OFFICER 814 2,200
2,500 2,500
310 - LQ FINANCE AUTHORITY DEBT SERVICE 1,100 1,100
1,100 1,100
401 - CAPITAL IMPROVEMENT PROGRAMS 6,797,335 79,473,253 17,950,700 17,950,700
405 - SA PA 1 CAPITAL IMPRV FUND (8,585) 1,000 1,500 1,500
417 - SA PA2 TAXABLE BOND CIP (179) 0
0 0
501 - FACILITY & FLEET REPLACEMENT 1,308,557 1,685,000 1,685,000 1,685,000
502 - INFORMATION TECHNOLOGY 1,730,680 2,256,708 2,256,708 2,256,708
503 - PARK EQUIP & FACILITY FUND 334,105 1,103,000 470,000 470,000
504 - INSURANCE FUND 998,495 1,020,400 1,118,000 1,362,230
601 - SILVERROCK RESORT 5,245,052 4,865,453 5,277,950 5,277,950
602 - SILVERROCK GOLF RESERVE 35,161 79,000 87,000 87,000
760 - SUPPLEMENTAL PENSION PLAN 2,882 5,500
6,000 6,000
761 - CERBT OPEB TRUST (257,076) 10,000
20,000 20,000
762 - PARS PENSION TRUST (1,184,653) 100,000 100,000 100,000
NON -General Fund Revenue 31,348,217 111,607,265 44,886,158 45,130,388
92
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE BY FUND NUMBER
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
105 - DISASTER RECOVERY FUND
105-0000-41700 Federal Government Revenue-ARPA GI
105-0000-41900 Allocated Interest
105-0000-41910 GASB 31 Interest
201 - GAS TAX FUND
201-0000-41900
201-0000-41910
201-0000-42900
201-0000-42905
201-0000-42910
201-0000-42915
201-0000-42920
201-0000-42922
201-0000-49500
Fund Totals:
Allocated Interest
GASB 31 Interest
Section 2105, Gas Tax
Section 2106, Gas Tax
Section 2107, Gas Tax
Section 2107.5, Gas Tax
Section 2103, Gas Tax
SB 1, Road Maint. Rehab Act
Transfers In
0
11,120
(108,229)
4,993,505
10,000
0
0
15,000
0
0
15,000
0
(97,108) 5,003,505
15,000
15,000
12,459
(50,768)
227,320
145,256
271,513
6,000
324,392
813,560
190,000
8,000
0
256,900
158,500
350,600
6,000
370,800
940,211
600,000
10,000
0
237,500
152,000
285,000
6,000
350,700
917,400
500,000
10,000
0
237,500
152,000
285,000
6,000
350,700
917,400
500,000
Fund Totals: 1,939,733 2,691,011
202 - LIBRARY & MUSEUM FUND
202-0000-41720 County Government Revenue
202-0000-41900 Allocated Interest
202-0000-41910 GASB 31 Interest
202-0000-42202 Gift Shop Sales
202-0000-42218 MakerSpace Membership Fees
2,458,600
3,103,537 2,800,000
70,896 60,000
(275,476) 0
0 5,000
1,988 2,000
2,850,000
70,000
0
0
2,000
2,458,600
2,850,000
70,000
0
0
2,000
Fund Totals: 2,900,945
203 - PUBLIC SAFETY FUND (MEASURE G)
203-0000-41900 Allocated Interest
203-0000-41910 GASB 31 Interest
210 - FEDERAL ASSISTANCE FUND
210-0000-41900 Allocated Interest
210-0000-41910 GASB 31 Interest
210-0000-43105 CDBG
212 - SLESA (COPS) FUND
212-0000-41900 Allocated Interest
212-0000-41910 GASB 31 Interest
212-0000-43115 SLESA (COPS) Grant
215 - LIGHTING & LANDSCAPING FUND
215-0000-41900 Allocated Interest
215-0000-41910 GASB 31 Interest
215-0000-43210 LLD Assessments
215-0000-49500 Transfers In
220 - QUIMBY FUND
220-0000-43200 Quimby Fees
Fund Totals:
Fund Totals:
Fund Totals:
2,867,000
2,922,000
2,922,000
2,255
(9,805)
2,000
0
2,500
0
2,500
0
(7,550)
2,000
2,500
2,500
(101)
(2,856)
1,530
0
0
391,126
0
0
156,000
0
0
156,000
(1,427)
391,126
156,000
156,000
2,717
(11,237)
161,285
1,000
0
100,000
1,500
0
100,000
1,500
0
100,000
152,765
101,000
101,500
101,500
3,001 1,000
(20,209) 0
969,257 982,300
1,285,000 1,500,000
Fund Totals: 2,237,049 2,483,300
Fund Totals:
221 - AB 939 - CALRECYCLE FUND
221-0000-41506 Burrtec AB 939 Fee
221-0000-41900 Allocated Interest
221-0000-41910 GASB 31 Interest
221-0000-43115 SB 1383 Cal Recycle Grant
221-0000-43120 Cal Recycle Grant
Fund Totals:
3,000
0
989,000
2,000,000
2,992,000
3,000
0
989,000
2,000,000
2,992,000
0
25,000
50,000
50,000
0
25,000
50,000
50,000
65,870
6,616
(26,508)
59,159
10,527
60,000
4,000
0
0
0
65,000
5,000
0
0
0
65,000
5,000
0
0
0
115,665 64,000
70,000 70,000
93
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE BY FUND NUMBER
FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
223 - MEASURE A FUND
223-0000-41320 County Sales Tax 2,031,006 1,865,000 2,013,000 2,013,000
223-0000-41900 Allocated Interest 30,150 10,000 15,000 15,000
223-0000-41910 GASB 31 Interest (118,901) 0 0 0
223-0000-42000 Insurance Recoveries 40,117 0 0 0
Fund Totals: 1,982,372 1,875,000 2,028,000 2,028,000
225 -INFRASTRUCTURE FUND
225-0000-41900 Allocated Interest 156 0 500 500
225-0000-41910 GASB 31 Interest (606) 0 0 0
Fund Totals: (450) 0 500 500
226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI
226-0000-41900 Allocated Interest 65 100 500 500
226-0000-43120 EMP Grant 28,809 12,000 12,000 12,000
Fund Totals:
227 - STATE HOMELAND SECURITY PROGRAMS (SHSP
227-0000-43120 SHSP Grant
Fund Totals:
28,874 12,100 12,500 12,500
6,018 5,000
5,000 5,000
6,018 5,000 5,000 5,000
230 - CASp FUND, AB 1379
230-0000-41900 Allocated Interest 506 200 500 500
230-0000-41910 GASB 31 Interest (1,990) 0 0 0
230-0000-42130 SB 1186 Revenue 18,705 20,000 20,000 20,000
Fund Totals:
17,221 20,200 20,500 20,500
235 - SO COAST AIR QUALITY FUND
235-0000-41900 Allocated Interest 327 400 1,000 1,000
235-0000-41910 GASB 31 Interest (1,360) 0 0 0
235-0000-43410 SCAQ Contribution 52,791 54,000 54,000 54,000
Fund Totals:
51,758 54,400 55,000 55,000
241 - HOUSING AUTHORITY
241-9101-41900 Allocated Interest 99,822 100,000 150,000 150,000
241-9101-41910 GASB 31 Interest (385,817) 0 0 0
241-9101-41915 Non -Allocated Interest 430 500 500 500
241-9101-42301 Miscellaneous Revenue 226 0 0 0
241-9101-42706 Loan Repayments 96,215 0 0 0
241-9101-43504 2nd Trust Deed Repayments 130,179 100,000 100,000 100,000
241-9101-45000 Sale of Other Assets 367,078 200,000 0 0
241-9102-42305 Miscellaneous Reimbursements (1,820) 0 0 0
241-9103-43502 Rent Revenue/LQRP 306,372 355,000 350,000 350,000
241-9104-42112 Rent Revenue/Tenant/Dune Palms 791,261 818,000 800,000 800,000
241-9104-42302 Miscellaneous Revenue/Dune Palms 0 1,000 1,000 1,000
Fund Totals: 1,403,947 1,574,500 1,401,500 1,401,500
243 - RDA LOW -MOD HOUSING FUND
243-0000-41900 Allocated Interest 24,081 20,000 30,000 30,000
243-0000-41910 GASB 31 Interest (102,401) 0 0 0
243-0000-48500 Extraordinary Gain 121,903 0 0 0
Fund Totals:
43,583 20,000 30,000 30,000
94
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE BY FUND NUMBER
FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
247 - ECONOMIC DEVELOPMENT FUND
247-0000-41900 Allocated Interest 24,993 15,000 20,000 20,000
247-0000-41910 GASB 31 Interest (99,068) 0 0 0
247-0000-42706 Loan Repayments 248,110 0 0 0
Fund Totals:
174,035 15,000 20,000 20,000
249 - SA 2011 LOW/MOD BOND FUND (Refinanced in
249-0000-41900 Allocated Interest 5,494 5,000 6,000 6,000
249-0000-41910 GASB 31 Interest (26,759) 0 0 0
249-0000-41915 Non -Allocated Interest 29,442 20,000 30,000 30,000
249-0000-49500 Transfers In 0 1,387,009 0 0
Fund Totals:
8,177 1,412,009 36,000 36,000
250 - TRANSPORTATION DIF FUND
250-0000-41900 Allocated Interest 29,072 20,000 20,000 20,000
250-0000-41910 GASB 31 Interest (123,444) 0 0 0
250-0000-43200 Developer Fees 2,731,351 1,000,000 1,500,000 1,500,000
Fund Totals: 2,636,980 1,020,000 1,520,000 1,520,000
251 - PARKS & REC DIF FUND
251-0000-41900 Allocated Interest 3,596 1,000 1,500 1,500
251-0000-41910 GASB 31 Interest (15,051) 0 0 0
251-0000-43200 Developer Fees 1,032,032 500,000 750,000 750,000
Fund Totals: 1,020,577 501,000 751,500 751,500
252 - CIVIC CENTER DIF FUND
252-0000-41900 Allocated Interest 7,028 1,000 1,500 1,500
252-0000-41910 GASB 31 Interest (30,211) 0 0 0
252-0000-43200 Developer Fees 651,093 300,000 500,000 500,000
Fund Totals:
627,911 301,000 501,500 501,500
253 - LIBRARY DEVELOPMENT DIF
253-0000-41900 Allocated Interest 192 0 0 0
253-0000-43200 Developer Fees 196,456 75,000 100,000 100,000
Fund Totals:
196,648 75,000 100,000 100,000
254 - COMMUNITY & CULTURAL CENTERS DIF
254-0000-41900 Allocated Interest 3,732 2,000 2,500 2,500
254-0000-41910 GASB 31 Interest (16,386) 0 0 0
254-0000-43200 Developer Fees 352,108 150,000 250,000 250,000
Fund Totals:
339,454 152,000 252,500 252,500
255 - STREET FACILITY DIF FUND
255-0000-41900 Allocated Interest 575 0 1,000 1,000
255-0000-41910 GASB 31 Interest (2,092) 0 0 0
255-0000-43200 Developer Fees 34,015 10,000 0 0
Fund Totals:
32,497 10,000 1,000 1,000
256 - PARK FACILITY DIF FUND
256-0000-41900 Allocated Interest 51 0 100 100
256-0000-41910 GASB 31 Interest (188) 0 0 0
256-0000-43200 Developer Fees 40 0 0 0
Fund Totals:
(97) 0 100 100
95
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE BY FUND NUMBER
FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
257 - FIRE PROTECTION DIF
257-0000-41900 Allocated Interest 2,581 1,000 1,500 1,500
257-0000-41910 GASB 31 Interest (10,949) 0 0 0
257-0000-43200 Developer Fees 220,411 100,000 150,000 150,000
Fund Totals:
212,043 101,000 151,500 151,500
259 - MAINTENANCE FACILITIES DIF FUND
259-0000-41900 Allocated Interest 1,035 500 1,000 1,000
259-0000-41910 GASB 31 Interest (4,708) 0 0 0
259-0000-43200 Developer Fees 136,752 75,000 100,000 100,000
Fund Totals:
133,080 75,500 101,000 101,000
270 - ART IN PUBLIC PLACES FUND
270-0000-41900 Allocated Interest 6,657 3,000 4,000 4,000
270-0000-41910 GASB 31 Interest (25,798) 0 0 0
270-0000-43201 APP Fees 158,972 100,000 100,000 100,000
270-0000-49500 Transfers In 50,000 50,000 50,000 50,000
Fund Totals:
189,831 153,000 154,000 154,000
275 - LQ PUBLIC SAFETY OFFICER
275-0000-41900 Allocated Interest 405 200 500 500
275-0000-41910 GASB 31 Interest (1,591) 0 0 0
275-0000-49500 Transfers In 2,000 2,000 2,000 2,000
Fund Totals:
310 - LQ FINANCE AUTHORITY DEBT SERVICE
310-0000-42111 Rental Income
Fund Totals:
814 2,200 2,500 2,500
1,100 1,100
1,100 1,100
1,100 1,100 1,100 1,100
401 - CAPITAL IMPROVEMENT PROGRAMS
401-0000-41712 Surface Transportation Program Grant 9,253 0 0 0
401-0000-41714 SB 821 Grants 0 97,700 0 0
401-0000-41716 Highway Bridge Program (Federal) 0 13,884,849 0 0
401-0000-41718 Land & Water Conservation Fund (LW( 0 0 3,000,000 3,000,000
401-0000-41721 CVAG 983,977 7,988,793 0 0
401-0000-43133 Developer Agreement Funding 17,989 906,341 0 0
401-0000-43634 CV Water District 52,927 86,488 0 0
401-0000-43650 Contributions from Other Agencies 0 15,186 0 0
401-0000-49500 Transfers In 5,733,190 56,493,897 14,950,700 14,950,700
Fund Totals: 6,797,335 79,473,253 17,950,700 17,950,700
405 - SA PA 1 CAPITAL IMPRV FUND
405-0000-41900 Allocated Interest 2,567 1,000 1,500 1,500
405-0000-41910 GASB 31 Interest (11,153) 0 0 0
417 - SA PA2 TAXABLE BOND CIP
417-0000-41910 GASB 31 Interest
Fund Totals:
Fund Totals:
(8,585) 1,000 1,500 1,500
(179) 0 0 0
(179) 0 0 0
501 - FACILITY & FLEET REPLACEMENT
501-0000-41900 Allocated Interest 30,271 20,000 20,000 20,000
501-0000-41910 GASB 31 Interest (115,548) 0 0 0
501-0000-42000 Insurance Recoveries 10,561 0 0 0
501-0000-42207 Capital Contributions 187,320 0 0 0
501-0000-43636 FMP Equipment Charges 1,191,750 1,664,000 1,664,000 1,664,000
501-0000-45000 Sale of Other Assets 4,203 1,000 1,000 1,000
Fund Totals: 1,308,557 1,685,000 1,685,000 1,685,000
96
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE BY FUND NUMBER
2021/22
Actuals
2022/23
Current
FY 2023/24 ADOPTED BUDGET
2023/24 2023/24
Proposed Adopted
502 - INFORMATION TECHNOLOGY
502-0000-41900 Allocated Interest
502-0000-41910 GASB 31 Interest
502-0000-43610 Technology Support Charges
502-0000-43611 Technology Enhancement Surcharge
503 - PARK EQUIP & FACILITY FUND
503-0000-41900 Allocated Interest
503-0000-41910 GASB 31 Interest
503-0000-42000 Insurance Recoveries
503-0000-43620 Park Facility Charges
503-0000-49500 Transfers In
504 - INSURANCE FUND
504-0000-41900 Allocated Interest
504-0000-41910 GASB 31 Interest
504-0000-43637 Insurance Charges
601 - SILVERROCK RESORT
601-0000-41910 GASB 31 Interest
601-0000-44000 Green Fees
601-0000-44001
601-0000-44002
601-0000-44004
601-0000-49500
Range Fees
Merchandise
Resident Card
Transfers In
602 - SILVERROCK GOLF RESERVE
602-0000-41900 Allocated Interest
602-0000-41910 GASB 31 Interest
602-0000-49500 Transfers In
760 - SUPPLEMENTAL PENSION PLAN
760-0000-41900 Allocated Interest
760-0000-41910 GASB 31 Interest
760-0000-49500 Transfers In
761 - CERBT OPEB TRUST
761-0000-41915 Non -Allocated Interest
17,118
(68,589)
1,754,700
27,451
10,000
0
2,226,708
20,000
10,000
0
2,226,708
20,000
10,000
0
2,226,708
20,000
Fund Totals: 1,730,680
2,256,708
2,256,708 2,256,708
30,776
(118,747)
72,076
350,000
0
20,000
0
0
450,000
633,000
20,000
0
0
450,000
0
20,000
0
0
450,000
0
Fund Totals: 334,105
Fund Totals:
1,103,000
470,000 470,000
1,465
(12,969)
1,010,000
998,495
400
0
1,020,000
1,020,400
1,000
0
1,117,000
1,118,000
1,000
0
1,361,230
1,362,230
(14,111)
4,101,886
153,304
258,928
165,045
580,000
0
3,745,355
142,180
212,618
165,300
600,000
0
4,110,847
156,180
245,623
165,300
600,000
0
4,110,847
156,180
245,623
165,300
600,000
Fund Totals: 5,245,052
Fund Totals:
4,865,453
5,277,950 5,277,950
4,329
(31,168)
62,000
4,000
0
75,000
5,000
0
82,000
5,000
0
82,000
35,161
79,000
87,000 87,000
671
(2,789)
5,000
500
0
5,000
1,000
0
5,000
1,000
0
5,000
Fund Totals: 2,882
5,500
6,000 6,000
(257,076)
10,000
20,000 20,000
Fund Totals: (257,076)
10,000
20,000 20,000
762 - PARS PENSION TRUST
762-0000-41915 Non -Allocated Interest (1,184,653)
Fund Totals: (1,184,653)
NON -GENERAL FUND REVENUE
100,000
100,000
100,000 100,000
100,000 100,000
31,348,217 111,607,265 44,886,158 45,130,388
97
CITY OF LA QUINTA
SPECIAL FUNDS REVENUE BY FUND TYPE FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
SPECIAL REVENUE FUNDS
105 - DISASTER RECOVERY FUND
105-0000-41700 Federal Government Revenue-ARPA GI 0 4,993,505 0 0
105-0000-41900 Allocated Interest 11,120 10,000 15,000 15,000
105-0000-41910 GASB 31 Interest (108,229) 0 0 0
Fund Totals:
(97,108) 5,003,505 15,000 15,000
201 - GAS TAX FUND
201-0000-41900 Allocated Interest 12,459 8,000 10,000 10,000
201-0000-41910 GASB 31 Interest (50,768) 0 0 0
201-0000-42900 Section 2105, Gas Tax 227,320 256,900 237,500 237,500
201-0000-42905 Section 2106, Gas Tax 145,256 158,500 152,000 152,000
201-0000-42910 Section 2107, Gas Tax 271,513 350,600 285,000 285,000
201-0000-42915 Section 2107.5, Gas Tax 6,000 6,000 6,000 6,000
201-0000-42920 Section 2103, Gas Tax 324,392 370,800 350,700 350,700
201-0000-42922 SB 1, Road Maint. Rehab Act 813,560 940,211 917,400 917,400
201-0000-49500 Transfers In 190,000 600,000 500,000 500,000
Fund Totals: 1,939,733 2,691,011 2,458,600 2,458,600
202 - LIBRARY & MUSEUM FUND
202-0000-41720 County Government Revenue 3,103,537 2,800,000 2,850,000 2,850,000
202-0000-41900 Allocated Interest 70,896 60,000 70,000 70,000
202-0000-41910 GASB 31 Interest (275,476) 0 0 0
202-0000-42202 Gift Shop Sales 0 5,000 0 0
202-0000-42218 MakerSpace Membership Fees 1,988 2,000 2,000 2,000
Fund Totals: 2,900,945 2,867,000 2,922,000 2,922,000
203 - PUBLIC SAFETY FUND (MEASURE G)
203-0000-41900 Allocated Interest 2,255 2,000 2,500 2,500
203-0000-41910 GASB 31 Interest (9,805) 0 0 0
Fund Totals:
(7,550) 2,000 2,500 2,500
210 - FEDERAL ASSISTANCE FUND
210-0000-41900 Allocated Interest (101) 0 0 0
210-0000-41910 GASB 31 Interest (2,856) 0 0 0
210-0000-43105 CDBG 1,530 391,126 156,000 156,000
Fund Totals:
(1,427) 391,126 156,000 156,000
212 - SLESA (COPS) FUND
212-0000-41900 Allocated Interest 2,717 1,000 1,500 1,500
212-0000-41910 GASB 31 Interest (11,237) 0 0 0
212-0000-43115 SLESA (COPS) Grant 161,285 100,000 100,000 100,000
Fund Totals:
152,765 101,000 101,500 101,500
215 - LIGHTING & LANDSCAPING FUND
215-0000-41900 Allocated Interest 3,001 1,000 3,000 3,000
215-0000-41910 GASB 31 Interest (20,209) 0 0 0
215-0000-43210 LLD Assessments 969,257 982,300 989,000 989,000
215-0000-49500 Transfers In 1,285,000 1,500,000 2,000,000 2,000,000
Fund Totals: 2,237,049 2,483,300 2,992,000 2,992,000
220 - QUIMBY FUND
220-0000-43200 Quimby Fees 0 25,000 50,000 50,000
Fund Totals: 0 25,000 50,000 50,000
98
CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2023/24 ADOPTED BUDGET
221 - AB 939 - CALRECYCLE FUND
221-0000-41506 Burrtec AB 939 Fee 65,870 60,000 65,000 65,000
221-0000-41900 Allocated Interest 6,616 4,000 5,000 5,000
221-0000-41910 GASB 31 Interest (26,508) 0 0 0
221-0000-43115 SB 1383 Cal Recycle Grant 59,159 0 0 0
221-0000-43120 Cal Recycle Grant 10,527 0 0 0
Fund Totals:
115,665 64,000 70,000 70,000
223 - MEASURE A FUND
223-0000-41320 County Sales Tax 2,031,006 1,865,000 2,013,000 2,013,000
223-0000-41900 Allocated Interest 30,150 10,000 15,000 15,000
223-0000-41910 GASB 31 Interest (118,901) 0 0 0
223-0000-42000 Insurance Recoveries 40,117 0 0 0
Fund Totals: 1,982,372 1,875,000 2,028,000 2,028,000
225 -INFRASTRUCTURE FUND
225-0000-41900 Allocated Interest 156 0 500 500
225-0000-41910 GASB 31 Interest (606) 0 0 0
Fund Totals: (450) 0 500 500
226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI
226-0000-41900 Allocated Interest 65 100 500 500
226-0000-43120 EMP Grant 28,809 12,000 12,000 12,000
Fund Totals:
227 - STATE HOMELAND SECURITY PROGRAMS (SHSP
227-0000-43120 SHSP Grant
Fund Totals:
28,874 12,100 12,500 12,500
6,018 5,000
5,000 5,000
6,018 5,000 5,000 5,000
230 - CASp FUND, AB 1379
230-0000-41900 Allocated Interest 506 200 500 500
230-0000-41910 GASB 31 Interest (1,990) 0 0 0
230-0000-42130 SB 1186 Revenue 18,705 20,000 20,000 20,000
Fund Totals:
17,221 20,200 20,500 20,500
235 - SO COAST AIR QUALITY FUND
235-0000-41900 Allocated Interest 327 400 1,000 1,000
235-0000-41910 GASB 31 Interest (1,360) 0 0 0
235-0000-43410 SCAQ Contribution 52,791 54,000 54,000 54,000
Fund Totals:
51,758 54,400 55,000 55,000
270 - ART IN PUBLIC PLACES FUND
270-0000-41900 Allocated Interest 6,657 3,000 4,000 4,000
270-0000-41910 GASB 31 Interest (25,798) 0 0 0
270-0000-43201 APP Fees 158,972 100,000 100,000 100,000
270-0000-49500 Transfers In 50,000 50,000 50,000 50,000
Fund Totals:
189,831 153,000 154,000 154,000
275 - LQ PUBLIC SAFETY OFFICER
275-0000-41900 Allocated Interest 405 200 500 500
275-0000-41910 GASB 31 Interest (1,591) 0 0 0
275-0000-49500 Transfers In 2,000 2,000 2,000 2,000
Fund Totals:
814 2,200 2,500 2,500
SPECIAL REVENUE TOTAL 9,516,509
15,749,842 11,045,600 11,045,600
FOR CAPITAL PROJECTS
250 - TRANSPORTATION DIF FUND
250-0000-41900 Allocated Interest 29,072 20,000 20,000 20,000
250-0000-41910 GASB 31 Interest (123,444) 0 0 0
250-0000-43200 Developer Fees 2,731,351 1,000,000 1,500,000 1,500,000
Fund Totals: 2,636,980 1,020,000 1,520,000 1,520,000
99
CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2023/24 ADOPTED BUDGET
251 - PARKS & REC DIF FUND
251-0000-41900 Allocated Interest 3,596 1,000 1,500 1,500
251-0000-41910 GASB 31 Interest (15,051) 0 0 0
251-0000-43200 Developer Fees 1,032,032 500,000 750,000 750,000
Fund Totals: 1,020,577 501,000 751,500 751,500
252 - CIVIC CENTER DIF FUND
252-0000-41900 Allocated Interest 7,028 1,000 1,500 1,500
252-0000-41910 GASB 31 Interest (30,211) 0 0 0
252-0000-43200 Developer Fees 651,093 300,000 500,000 500,000
Fund Totals:
627,911 301,000 501,500 501,500
253 - LIBRARY DEVELOPMENT DIF
253-0000-41900 Allocated Interest 192 0 0 0
253-0000-43200 Developer Fees 196,456 75,000 100,000 100,000
Fund Totals:
196,648 75,000 100,000 100,000
254 - COMMUNITY & CULTURAL CENTERS DIF
254-0000-41900 Allocated Interest 3,732 2,000 2,500 2,500
254-0000-41910 GASB 31 Interest (16,386) 0 0 0
254-0000-43200 Developer Fees 352,108 150,000 250,000 250,000
Fund Totals:
339,454 152,000 252,500 252,500
255 - STREET FACILITY DIF FUND
255-0000-41900 Allocated Interest 575 0 1,000 1,000
255-0000-41910 GASB 31 Interest (2,092) 0 0 0
255-0000-43200 Developer Fees 34,015 10,000 0 0
Fund Totals:
32,497 10,000 1,000 1,000
256 - PARK FACILITY DIF FUND
256-0000-41900 Allocated Interest 51 0 100 100
256-0000-41910 GASB 31 Interest (188) 0 0 0
256-0000-43200 Developer Fees 40 0 0 0
Fund Totals:
(97) 0 100 100
257 - FIRE PROTECTION DIF
257-0000-41900 Allocated Interest 2,581 1,000 1,500 1,500
257-0000-41910 GASB 31 Interest (10,949) 0 0 0
257-0000-43200 Developer Fees 220,411 100,000 150,000 150,000
Fund Totals:
212,043 101,000 151,500 151,500
259 - MAINTENANCE FACILITIES DIF FUND
259-0000-41900 Allocated Interest 1,035 500 1,000 1,000
259-0000-41910 GASB 31 Interest (4,708) 0 0 0
259-0000-43200 Developer Fees 136,752 75,000 100,000 100,000
Fund Totals:
133,080 75,500 101,000 101,000
401 - CAPITAL IMPROVEMENT PROGRAMS
401-0000-41712 Surface Transportation Program Grant 9,253 0 0 0
401-0000-41714 SB 821 Grants 0 97,700 0 0
401-0000-41716 Highway Bridge Program (Federal) 0 13,884,849 0 0
401-0000-41718 Land & Water Conservation Fund (LW( 0 0 3,000,000 3,000,000
401-0000-41721 CVAG 983,977 7,988,793 0 0
401-0000-43133 Developer Agreement Funding 17,989 906,341 0 0
401-0000-43634 CV Water District 52,927 86,488 0 0
401-0000-43650 Contributions from Other Agencies 0 15,186 0 0
401-0000-49500 Transfers In 5,733,190 56,493,897 14,950,700 14,950,700
Fund Totals: 6,797,335 79,473,253 17,950,700 17,950,700
100
CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2023/24 ADOPTED BUDGET
405 - SA PA 1 CAPITAL IMPRV FUND
405-0000-41900 Allocated Interest 2,567 1,000 1,500 1,500
405-0000-41910 GASB 31 Interest (11,153) 0 0 0
417 - SA PA2 TAXABLE BOND CIP
417-0000-41910 GASB 31 Interest
CAPITAL FUNDS TOTAL
Fund Totals:
Fund Totals:
(8,585) 1,000 1,500 1,500
(179) 0 0 0
(179) 0 0 0
11,987,663 81,709,753
21,331,300 21,331,300
INTERNAL SERVICE FUNDS
501 - FACILITY & FLEET REPLACEMENT
501-0000-41900 Allocated Interest 30,271 20,000 20,000 20,000
501-0000-41910 GASB 31 Interest (115,548) 0 0 0
501-0000-42000 Insurance Recoveries 10,561 0 0 0
501-0000-42207 Capital Contributions 187,320 0 0 0
501-0000-43636 FMP Equipment Charges 1,191,750 1,664,000 1,664,000 1,664,000
501-0000-45000 Sale of Other Assets 4,203 1,000 1,000 1,000
Fund Totals: 1,308,557 1,685,000 1,685,000 1,685,000
502 - INFORMATION TECHNOLOGY
502-0000-41900 Allocated Interest 17,118 10,000 10,000 10,000
502-0000-41910 GASB 31 Interest (68,589) 0 0 0
502-0000-43610 Technology Support Charges 1,754,700 2,226,708 2,226,708 2,226,708
502-0000-43611 Technology Enhancement Surcharge 27,451 20,000 20,000 20,000
Fund Totals: 1,730,680 2,256,708 2,256,708 2,256,708
503 - PARK EQUIP & FACILITY FUND
503-0000-41900 Allocated Interest 30,776 20,000 20,000 20,000
503-0000-41910 GASB 31 Interest (118,747) 0 0 0
503-0000-42000 Insurance Recoveries 72,076 0 0 0
503-0000-43620 Park Facility Charges 350,000 450,000 450,000 450,000
503-0000-49500 Transfers In 0 633,000 0 0
Fund Totals:
334,105 1,103,000 470,000 470,000
504 -INSURANCE FUND
504-0000-41900 Allocated Interest 1,465 400 1,000 1,000
504-0000-41910 GASB 31 Interest (12,969) 0 0 0
504-0000-43637 Insurance Charges 1,010,000 1,020,000 1,117,000 1,361,230
Fund Totals: 998,495 1,020,400 1,118,000 1,362,230
INTERNAL SERVICE TOTAL
4,371,838 6,065,108
5,529,708 5,773,938
ENTERPRISE FUNDS
601 - SILVERROCK RESORT
601-0000-41910 GASB 31 Interest (14,111) 0 0 0
601-0000-44000 Green Fees 4,101,886 3,745,355 4,110,847 4,110,847
601-0000-44001 Range Fees 153,304 142,180 156,180 156,180
601-0000-44002 Merchandise 258,928 212,618 245,623 245,623
601-0000-44004 Resident Card 165,045 165,300 165,300 165,300
601-0000-49500 Transfers In 580,000 600,000 600,000 600,000
Fund Totals: 5,245,052 4,865,453 5,277,950 5,277,950
602 - SILVERROCK GOLF RESERVE
602-0000-41900 Allocated Interest 4,329 4,000 5,000 5,000
602-0000-41910 GASB 31 Interest (31,168) 0 0 0
602-0000-49500 Transfers In 62,000 75,000 82,000 82,000
Fund Totals:
35,161 79,000 87,000 87,000
ENTERPRISE FUND TOTAL 5,280,213 4,944,453 5,364,950 5,364,950
101
CITY OF LA QUINTA
SPECIAL FUNDS REVENUE BY FUND TYPE FY 2023/24 ADOPTED BUDGET
LA QUINTA HOUSING AUTH.
241 - HOUSING AUTHORITY
241-9101-41900 Allocated Interest 99,822 100,000 150,000 150,000
241-9101-41910 GASB 31 Interest (385,817) 0 0 0
241-9101-41915 Non -Allocated Interest 430 500 500 500
241-9101-42301 Miscellaneous Revenue 226 0 0 0
241-9101-42706 Loan Repayments 96,215 0 0 0
241-9101-43504 2nd Trust Deed Repayments 130,179 100,000 100,000 100,000
241-9101-45000 Sale of Other Assets 367,078 200,000 0 0
241-9102-42305 Miscellaneous Reimbursements (1,820) 0 0 0
241-9103-43502 Rent Revenue/LQRP 306,372 355,000 350,000 350,000
241-9104-42112 Rent Revenue/Tenant/Dune Palms 791,261 818,000 800,000 800,000
241-9104-42302 Miscellaneous Revenue/Dune Palms 0 1,000 1,000 1,000
Fund Totals: 1,403,947 1,574,500 1,401,500 1,401,500
243 - RDA LOW -MOD HOUSING FUND
243-0000-41900 Allocated Interest 24,081 20,000 30,000 30,000
243-0000-41910 GASB 31 Interest (102,401) 0 0 0
243-0000-48500 Extraordinary Gain 121,903 0 0 0
Fund Totals:
43,583 20,000 30,000 30,000
249 - SA 2011 LOW/MOD BOND FUND (Refinanced in
249-0000-41900 Allocated Interest 5,494 5,000 6,000 6,000
249-0000-41910 GASB 31 Interest (26,759) 0 0 0
249-0000-41915 Non -Allocated Interest 29,442 20,000 30,000 30,000
249-0000-49500 Transfers In 0 1,387,009 0 0
LA QUINTA HOUSING TOTAL
Fund Totals:
8,177 1,412,009 36,000 36,000
1,455,707 3,006,509 1,467,500 1,467,500
FINANCING AUTHORITY FUND
310 - LQ FINANCE AUTHORITY DEBT SERVICE
310-0000-42111 Rental Income
FINANCING AUTHORITY TOTAL
Fund Totals:
1,100 1,100
1,100 1,100
1,100 1,100 1,100 1,100
1,100 1,100
1,100 1,100
TRUST FUNDS
760 - SUPPLEMENTAL PENSION PLAN
760-0000-41900 Allocated Interest 671 500 1,000 1,000
760-0000-41910 GASB 31 Interest (2,789) 0 0 0
760-0000-49500 Transfers In 5,000 5,000 5,000 5,000
761 - CERBT OPEB TRUST
761-0000-41915 Non -Allocated Interest
Fund Totals: 2,882 5,500 6,000 6,000
(257,076) 10,000 20,000 20,000
Fund Totals: (257,076) 10,000 20,000 20,000
762 - PARS PENSION TRUST
762-0000-41915 Non -Allocated Interest (1,184,653) 100,000 100,000 100,000
Fund Totals: (1,184,653) 100,000 100,000 100,000
FIDUCIARY FUND TOTAL
(1,438,848) 115,500
126,000 126,000
102
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
REVENUE NOTES BY FUND NUMBER —
105 Disaster Recovery Fund This fund was created due to the Passage of the American
Rescue Plan Act (ARPA) in March 2021, the $1.9 trillion federal stimulus package, included
funding for local governments to address the health and economic impacts caused by the
pandemic. The City received a total of about $9.9 million in one-time Coronavirus State and
Local Fiscal Relief Funds. The funds were received as revenue replacement funds under the
Treasury's Final Rule and can be used for the provision of general government services.
201 Gas Tax Fund This fund includes both Highway Users Tax Account (HUTA) and Road
Maintenance & Rehabilitation Account (RMRA, also known as SB1) Revenues. The projections
are provided by the State and despite lower fuel consumption, scheduled rate increases
stipulated in SB1 have kept local allocations of revenue growing at a modest pace; current
estimates show total statewide local streets and roads allocations will grow by 11.4%. Streets
and Highways Code Sections 2103-2108 HUTA are allocated to counties and cities based on
designated allotments and population. Each May and January, the State provides revised
projections and the City adjusts revenue projections accordingly.
• Section 2105 allocates 11.5 percent of tax revenues in excess of 9 cents per gallon
monthly among cities based on population.
• Section 2106 revenues equal to 1.04 cent per gallon are allocated to the State
Bicycle Transportation Account (7.2 million per year), $400 per month to each City,
$800 per month to each County, and the residual amount is allocated to cities and
counties based on registered vehicles and population.
• Section 2107 provides monthly allocations to cities of 1.315 cents per gallon of
gasoline, 1.8 cents per gallon of diesel, and 2.59 cents per liquefied petroleum gas
allocated based on population.
• Section 2107.5 is residual revenue remaining after Sections 2103 - 2107 are
allocated to cities annually in July based on population ranges. A range of 25,000 to
49,999 residents receives $6,000.
• After State transportation debt service is paid, 44% of the remaining excise taxes are
evenly split between cities and counties using the current HUTA formulas. Section
2103 funds are allocated to cities on a per capita basis.
• This revenue source is derived from the Road Repair and Accountability Act of 2017
(SB1 Beall). On July 1, 2020, and every July 1 thereafter, the gasoline and diesel
fuel excise tax rates and vehicle registration taxes will be increasing by the change in
the California Consumer Price Index. SB1 funds are subject to a special annual audit
and a minimum annual maintenance of effort contribution for road improvements
paid from the General Fund, which is $1,786,109.
202 Library and Museum Fund operational revenues are derived from property taxes, which
are used to support activities of the Library, Museum, and MakerSpace.
203 Public Safety Fund revenue is derived from Measure G Sales Taxes for public safety
expenditures. There are no proposed transfers in for 2023/24.
210 Federal Assistance Fund revenues are derived from federal allocations for Community
Development Block Grants (CDBG); 15% can be used for public service projects and 85% for
public improvement or housing services.
103
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
212 SLESA COPS Fund revenues are derived from the State of California and are received for
law enforcement activities of the Riverside County's Sheriff's Department, also know as
Supplemental Law Enforcement Services Fund Activities (SLESA).
215 Lighting and Landscape Fund assessments are based on an annual assessment rate of
$35.60 per Equivalent Benefit Unit (EBU, which is generally one EBU per Single Family
Residence parcel), which was established in 1997 and remains unchanged. The district was
formed pursuant to the 1972 Act, which permits the establishment of assessment districts by
cities for the purpose of providing for the maintenance of certain public improvements. Changes
to the assessment rate are bound by Proposition 218 regulations. Each year the assessment
information is submitted to the County Auditor/Controller and included in property tax rolls. The
Fund is largely supported by the General Fund with transfer in contributions for operational
expenses.
220 Quimby Fund fees are established under Government Code Section 66477 which
predates the Mitigation Fee Act and authorizes a city or county to require dedication of land,
payment of fees in -lieu of dedication, or a combination of both, for park and recreational
purposes as a condition of approval of a residential subdivisions. These fees were last updated
on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021.
221 AB 939 CalRecycle Fund is used to account for franchise fees collected from the city
waste hauler that are used to reduce waste sent to landfills through recycling efforts. The City
has a Franchise Agreement with Burrtec Waste and Recycling Services, LLC effective July
2022 through June 2037.
223 Measure A Fund Revenue received is derived from a half -cent sales tax first passed by
voters in 1988 and extended by vote in 2002 to continue to fund transportation improvements
through 2039. Funds are distributed proportionately to three geographic areas based on the
sales tax collected within each. In the Coachella Valley, 50% goes to Highways & Regional
Arterials, 35% to Local Streets & Roads, and 15% to Public Transit.
225 Infrastructure Fund is being phased out and not subject to collection of future revenue
from developments.
226 Emergency Management Performance Fund revenues are received from the State
Homeland Security Grant Program to local governments to assist to further the State of
California's efforts to prepare for natural and man-made disasters and terrorism related impacts
to communities.
227 State Homeland Security Programs (SHSP) Fund revenue and expenditures are
recognized when grants are awarded. Funds are received from the State Homeland Security
Grant Program to local governments to assist to further the State of California's efforts to prepare
for natural and man-made disasters and terrorism related impacts to communities.
230 CASp, AB 1379 Fund SB 1186 revenue is derived from a $4 per business license renewal
fee and its purpose is to increase disability access and compliance with construction -related
accessibility requirements at businesses and facilities that are open to the public. The fee is
divided between the City, which retains 90 percent, and the Division of the State Architect
(DSA), which receives 10 percent.
104
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
235 South Coast Air Quality Fund revenues recognize contributions from the South Coast Air
Quality Management District. Uses are limited to the reduction and control of airborne pollutants.
241 Housing Authority Fund Second Silent Trust Deed Payments and Home/Land Sale
Proceeds vary from year-to-year. In FY 21/22, a purchase and sale agreement between the City
of La Quinta and the La Quinta Housing Authority for vacant parcels to be used for future
low/moderate affordable housing.
243 RDA Low -Mod Housing Fund The total 2023/24 former Redevelopment Agency loan
repayment is $3,437,076; as required under Redevelopment dissolution 20% or $687,415 will
be recognized in reserves within this Housing Fund.
247 Economic Development Fund revenues can be used for future economic development,
fiscal year 2023/24 revenues will be used for additional economic development outreach.
249 Successor Agency (SA) 2011 Low/Mod Bond Fund was used for the acquisition of the
vacant property located west of the Home Depot Center on Highway 111, on the northeast
corner of Highway 111 and Dune Palms Road proposed to be developed as an affordable
housing development with a connecting thoroughfare to CV Link. Remaining bond funds
continue to earn interest and are available for future housing projects.
250 Transportation Fees Fund are dependent upon new development. California Complete
Streets Act requires local governments in the state to address the transportation needs of all
users, including pedestrians, cyclists, and transit riders. These fees were last updated on
February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021.
251 Park and Recreation DIF Fund fees are dependent upon new residential development.
Impact fees for parkland acquisition apply to residential projects not involving a subdivision, and
impact fees for construction of park improvements apply to all residential development projects.
Fees collected are used to provide additional parks to mitigate the impact of new development
in the City. These fees were last updated on February 2, 2020 with an effective date of July 1,
2020 and an adjustment on July 1, 2021.
252 Civic Center DIF Fund fees are dependent upon new development. The purpose of the
impact fee is to pay for new development' s proportionate share of the cost of providing Civic
Center facilities to serve residents and businesses in La Quinta. Impact fees will be used to pay
for future expansion of the Civic Center Campus. These fees were last updated on February 2,
2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021.
253 Library DIF Fund fees are dependent upon new residential development. Impact fees are
collected for the La Quinta Library, which is owned by the City of La Quinta and operated by the
Riverside County Library System. These fees were last updated on February 2, 2020 with an
effective date of July 1, 2020 and an adjustment on July 1, 2021.
254 Community and Cultural Center DIF Fund fees are dependent upon new residential
development. This fee was formerly known as the Community Centers impact fee. In 2020, the
scope of the fee was broadened to include cultural facilities such as the La Quinta Museum.
These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an
adjustment on July 1, 2021.
105
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
255 Street Facility DIF Fund fees were dependent upon new development. An updated DIF
Study was adopted on February 4, 2020 with an effective date of July 1, 2020. The updated DIF
Study phased out the Street Facility DIF and the Park Facility DIF and replaced these fees with
one Maintenance Facilities DIF fee.
256 Park Facility DIF Fund fees were dependent upon new development. An updated DIF
Study was adopted on February 4, 2020 with an effective date of July 1, 2020. The updated DIF
Study phased out the Street Facility DIF and the Park Facility DIF and replaced these fees with
one Maintenance Facilities DIF fee.
257 Fire Facility DIF Fund fees are dependent upon new development. The City contracts with
the Riverside County Fire Department for fire protection, fire prevention, rescue, Fire Marshall
and medical emergency services. The City builds and owns the fire stations in La Quinta. Those
stations are part of an integrated system of fire protection facilities used by the Riverside County
Fire Department to provide fire protection to La Quinta and surrounding communities, including
unincorporated portions of the County. There are three existing fire stations in the City and
preliminary plans call for a fourth fire station to be constructed in or near the southeastern
quadrant of La Quinta. That station will be needed to provide an acceptable level of service to
development in that part of the City and in portions of unincorporated Riverside County. These
fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an
adjustment on July 1, 2021.
259 Maintenance Facilities Fund was created in FY 2020/21 after the updated DIF Study was
adopted on February 4, 2020 with an effective date of July 1, 2020. The updated DIF Study
phased out the Street Facility DIF and the Park Facility DIF and replaced these fees with one
Maintenance Facilities DIF fee. Fees are dependent upon new development and are used for
the corporate yard maintenance facilities and equipment needed to serve future development in
La Quinta.
270 Art in Public Places Fund transfers in are from the General Fund for operational
expenses. Fees are dependent upon new development. These fees require a separate study
from other development impact fees.
275 LQ Public Safety Officer Fund transfers in are from the General Fund. Annual transfer in
from General Fund; distributed to public safety officers disabled or killed in the line of duty.
310 LQ Finance Authority Debt Service Fund is used to account for the debt service that will
be used for the principal and interest payments of the Financing Authority's outstanding debt
and any related reporting requirements. The 1996 Civic Center Bond was paid off in October
2018, resulting in savings to the General Fund. An annual State Controller's Report and audit
are required.
401 Capital Improvement Programs Fund has large variances annually because of multi-year
project carryovers. A listing of 2023/24 projects is presented within the Capital Improvement
Fund expenditures.
501, 502, 503, and 504 Internal Services Funds in which revenues are largely derived from
the General Fund based on employee and equipment allocations by division.
601 SilverRock Resort Fund transfers in budget of $600,000 is derived from the General Fund
as a contribution for anticipated operational expenses.
106
CITY OF LA QUINTA
SPECIAL FUNDS
REVENUE NOTES FY 2023/24 ADOPTED BUDGET
760 Supplemental Pension Plan Fund transfers in are from the General Fund.
761 Supplemental Pension Plan Fund The City participates in the California Employers'
Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations.
The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to
prefund OPEB obligations. Revenues in this fund can come from earnings on the portfolio or
additional contribution transfers in from the General Fund.
762 Pension Trust Fund In 2019, the City established a Section 115 Trust Agreement with
U.S. Bank National Association and Public Agency Retirement Services (PARS), Trust
Administrator. The Section 115 Trust was established to set aside monies to fund the City's
pension obligations. Contributions to the Section 115 Trust are irrevocable, the assets provide
benefits to plan members, and the assets are protected from creditors of the City. The purpose
of the Trust is to address the City's pension obligations by accumulating assets to reduce the
net pension liability. Revenues in this fund can come from earnings on the portfolio or additional
contribution transfers in from the General Fund.
107
CITY OF LA QUINTA
INTERNAL SERVICE FUNDS
EXPENSE SUMMARY
2021/22
Actuals
2022/23
Current
FY 2023/24
2023/24
Proposed
ADOPTED BUDGET
2023/24
Adopted
501 - FACILITY & FLEET REPLACEMENT
Contract Services
Maintenance & Operations
Insurance
Capital Expenses
Transfers Out
502 - INFORMATION TECHNOLOGY
Salaries and Benefits
Contract Services
Maintenance & Operations
Utilities
Capital Expenses
503 - PARK EQUIP & FACILITY FUND
Capital Expenses
504 -INSURANCE FUND
Contract Services
Maintenance & Operations
Insurance
INTERNAL SERVICES TOTAL
759,669
2,236,714
1,448,750
1,448,750
2,982
191,915
13,750
551,022
0
0
395,000
13,750
1,646,000
181,964
0
375,000
13,750
1,010,000
50,000
0
375,000
13,750
1,010,000
50,000
1,422,985
40,283
940,700
46,039
142,826
253,136
2,358,554
47,054
1,451,000
85,500
160,000
615,000
2,931,062
49,562
1,451,000
85,500
180,000
1,165,000
3,082,620
51,120
1,451,000
85,500
180,000
1,315,000
637,380
1,618,000
2,242,200
2,242,200
637,380
1,618,000
2,242,200
2,242,200
921,615
984,100
1,118,000
1,118,000
0
6,542
915,073
700
12,500
970,900
6,000
12,500
1,099,500
6,000
12,500
1,099,500
3,741,649 7,197,368
7,740,012
7,891,570
108
CITY OF LA QUINTA
INTERNAL SERVICE FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals Current
2023/24 2023/24
Proposed Adopted
501 - FACILITY & FLEET REPLACEMENT
0000 - Undesignated
60 - Contract Services
501-0000-60213 Interest Expense
60 - Contract Services Totals:
62 - Maintenance & Operations
501-0000-60674 Fuel & Oil
501-0000-60675 Parts, Accessories, and Upfits
501-0000-60676 Vehicle Repair & Maintenance
501-0000-60678 Street Sweeper
501-0000-60679 Motorcycle Repair & Maintenance
62 - Maintenance & Operations Totals:
63 - Insurance
501-0000-91843 Property & Crime Insurance
63 - Insurance Totals:
68 - Capital Expenses
501-0000-71020
501-0000-71030
501-0000-71031
501-0000-71032
501-0000-71103
501-0000-71110
501-0000-71111
501-0000-71112
501-0000-71113
501-0000-71114
501-0000-71121
501-0000-80100
Furniture
Vehicles, Rentals & Leases
Vehicles, Purchased
Building Leases
City Bldg Repl/Repair
Depreciation Expense
Deprec Exp - Mach & Equip
Depreciation Expense - Buildings & Im
Depreciation Expense - Vehicles
Depreciation Expense - Motorcycle
Depreciation Expense - Public Safety
Machinery & Equipment
68 - Capital Expenses Totals:
99 - Transfers Out
501-0000-99900 Transfers Out
99 - Transfers Out Totals:
0000 - Undesignated Totals:
2,982
0
0
0
2,982
0
0
0
122,100
8,844
52,154
571
8,247
140,000
180,000
55,000
10,000
10,000
155,000
100,000
100,000
10,000
10,000
155,000
100,000
100,000
10,000
10,000
191,915
395,000
375,000
375,000
13,750
13,750
13,750
13,750
13,750
13,750
13,750
13,750
11,462
122,430
(35,810)
2,982
40,472
2,002
87,273
53,692
231,361
33,304
44
1,810
25,000
180,000
491,000
40,000
230,000
0
50,000
25,000
100,000
5,000
0
500,000
25,000
85,000
75,000
40,000
230,000
0
50,000
25,000
100,000
5,000
0
375,000
25,000
85,000
75,000
40,000
230,000
0
50,000
25,000
100,000
5,000
0
375,000
551,022
1,646,000
1,010,000
1,010,000
0
181,964
50,000
50,000
0 181,964
50,000
50,000
759,669
2,236,714
1,448,750
1,448,750
501 - FACILITY & FLEET REPLACEMENT Totals: 759,669 2,236,714 1,448,750 1,448,750
109
CITY OF LA QUINTA
INTERNAL SERVICE FUND
EXPENSE NOTES FY 2023/24 ADOPTED 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
110
CITY OF LA QUINTA
INTERNAL SERVICE FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals Current
2023/24 2023/24
Proposed Adopted
502 - INFORMATION TECHNOLOGY
0000 - Undesignated
50 - Salaries and Benefits
502-0000-50101 Permanent Full Time
502-0000-50200 PERS-City Portion
502-0000-50215 Other Fringe Benefits
502-0000-50221 Medical Insurance
502-0000-50222 Vision Insurance
502-0000-50223 Dental Insurance
502-0000-50224 Life Insurance
502-0000-50225 Long Term Disability
502-0000-50240 Social Security -Medicare
50 - Salaries and Benefits Totals:
60 - Contract Services
502-0000-60104
502-0000-60108
502-0000-60300
502-0000-60301
Consultants
Technical
Maintenance Agreements
Software Licenses
60 - Contract Services Totals:
62 - Maintenance & Operations
502-0000-60320 Travel & Training
502-0000-60420 Operating Supplies
502-0000-60662 Copiers
62 - Maintenance & Operations Totals:
66 - Utilities
502-0000-61300
502-0000-61301
502-0000-61400
Telephone - Utilities
Cell/Mobile Phones
Cable/Internet - Utilities
66 - Utilities Totals:
68 - Capital Expenses
502-0000-71020
502-0000-71042
502-0000-71043
502-0000-71047
502-0000-71048
502-0000-71049
502-0000-71110
502-0000-71111
502-0000-71115
502-0000-80100
502-0000-80103
Furniture
D & D, Software Enhancements
Comm. Resources, Software Enhancen
City Clerk, Software Enhancements
Public Works, Software Enhancements
Software Implementation/Enhancemer
Depreciation Expense
Deprec Exp - Mach & Equip
Depreciation Expense - Software
Machinery & Equipment
Computers
68 - Capital Expenses Totals:
32,378
2,387
0
4,720
38
89
22
179
469
33,354
2,500
500
9,900
0
0
0
300
500
35,842
2,700
520
9,600
0
0
0
300
600
37,200
2,900
520
9,600
0
0
0
300
600
40,283
47,054
49,562
51,120
390,383
41,939
10,957
497,421
480,000
65,000
6,000
900,000
480,000
65,000
6,000
900,000
480,000
65,000
6,000
900,000
940,700
1,451,000
1,451,000
1,451,000
0
10,354
35,686
500
5,000
80,000
500
5,000
80,000
500
5,000
80,000
46,039
85,500
85,500
85,500
39,973
47,516
55,338
35,000
50,000
75,000
35,000
60,000
85,000
35,000
60,000
85,000
142,826
160,000
180,000
180,000
298
10,670
8,990
2,590
17,676
16,881
28,878
28,172
27,083
57,814
54,084
0
0
0
0
0
100,000
5,000
60,000
70,000
300,000
80,000
0
0
0
0
0
500,000
5,000
60,000
70,000
250,000
280,000
0
0
0
0
0
500,000
5,000
60,000
70,000
400,000
280,000
253,136
615,000
1,165,000
1,315,000
0000 - Undesignated Totals: 1,422,985
502 - INFORMATION TECHNOLOGY Totals:
2,358,554
2,931,062
3,082,620
1,422,985 2,358,554 2,931,062 3,082,620
111
CITY OF LA QUINTA
Fund: 502 - INFORMATION TECHNOLOGY
502-0000-50101 Permanent Full Time
INTERNAL SERVICE FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
37,200.00
40% - Management Analyst (60% Housing Fund)
502-0000-60104 WConsultants 480,000.00
Contracted information technology services
502-0000-60108 1 Technical 65,000.00
Cable services, wireless access points, modems, and virtual
servers
502-0000-60320 _ _Travel &training500.00
Fraud prevention, firewall, encryption, coding, and other IT -
related trainings
502-0000-60420 Operating Supplies
Small equipment such as keyboards, computer mouses, cables,
conference room TV's, speakers, docking stations, etc.
502-0000-80100Machinery & Equipment
Aging inventory upgrades per 5 -year plan
Study Session AV upgrades
112
CITY OF LA QUINTA
INTERNAL SERVICE FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
503 - PARK EQUIP & FACILITY FUND
0000 - Undesignated
68 - Capital Expenses
503-0000-71060 Parks 139,144 1,618,000 2,242,200 2,242,200
503-0000-71110 Depreciation Expense 1,303 0 0 0
503-0000-71122 Depreciation Expense - Community Se 496,933 0 0 0
68 - Capital Expenses Totals: 637,380 1,618,000 2,242,200 2,242,200
0000 - Undesignated Totals: 637,380 1,618,000 2,242,200 2,242,200
503 - PARK EQUIP & FACILITY FUND Totals: 637,380 1,618,000 2,242,200 2,242,200
113
CITY OF LA QUINTA
Fund: 503 - PARK EQUIP & FACILITY FUND
503-0000-71060 Parks
INTERNAL SERVICE FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
2,242,200.00
Citywide park enhancements to include:
Shade structures, drinking fountains, fitness equipment
replacement, playground structures and other amenities
114
CITY OF LA QUINTA
INTERNAL SERVICE FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
504 -INSURANCE FUND
1010 - Insurance
60 - Contract Services
504-1010-60320 Travel & Training 0 500 5,000 5,000
504-1010-60351 Membership Dues 0 200 1,000 1,000
60 - Contract Services Totals: 0 700 6,000 6,000
62 - Maintenance & Operations
504-1010-60420 Operating Supplies 6,542 12,500 12,500 12,500
62 - Maintenance & Operations Totals: 6,542 12,500 12,500 12,500
63 - Insurance
504-1010-60441 Liability Insurance 446,349 419,000 395,000 395,000
504-1010-60442 Claims 0 2,500 2,500 2,500
504-1010-60443 Property Insurance 144,771 160,000 190,000 190,000
504-1010-60446 Crime Insurance 1,800 4,000 2,000 2,000
504-1010-60447 Earthquake Insurance 175,980 200,000 240,000 240,000
504-1010-60452 Workers Comp Premium 146,173 185,400 270,000 270,000
63 - Insurance Totals: 915,073 970,900 1,099,500 1,099,500
1010 - Insurance Totals:
504 - INSURANCE FUND Totals:
921,615 984,100 1,118,000 1,118,000
921,615 984,100 1,118,000 1,118,000
115
CITY OF LA QUINTA
Fund: 504 - INSURANCE FUND
504-1010-60320 Travel & Training
504-1010-603
504-1010-60420
INTERNAL SERVICE FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
5,000.00
California Joint Powers Insurance Authority (CJPIA)
Public Agency Risk Management Association (PARMA)
Public Agency Risk Management Association (PARMA) members
Ergonomic assessments and first aid kit supplies/maintenance
116
CITY OF LA QUINTA
LIBRARY & MUSEUM FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals Current
2023/24 2023/24
Proposed Adopted
202 - LIBRARY & MUSEUM FUND
3004 - Library
50 - Salaries and Benefits
202-3004-50101 Permanent Full Time
202-3004-50150 Other Compensation
202-3004-50200 PERS - City Portion
202-3004-50215 Other - Fringe Benefits
202-3004-50221 Medical Insurance
202-3004-50222 Vision Insurance
202-3004-50223 Dental Insurance
202-3004-50224 Life Insurance
202-3004-50225 Long Term Disability
202-3004-50230 Workers Comp Insurance
202-3004-50240 Social Security Medicare
50 - Salaries and Benefits Totals:
81,849
0
7,436
0
12,167
136
800
44
428
1,600
1,187
83,946
60
7,700
750
18,600
0
0
0
1,000
1,600
1,200
70,100
0
7,000
975
13,100
0
0
0
500
1,600
1,000
48,500
0
5,700
520
9,600
0
0
0
400
2,000
800
105,647 114,856
94,275
67,520
60 - Contract Services
202-3004-60112 Landscape Contract 9,751
202-3004-60114 County of Riverside - Library 1,052,228
202-3004-60115 Janitorial 32,609
202-3004-60116 Pest Control 844
202-3004-60123 Security & Alarm 1,680
11,000
900,000
38,500
2,000
2,000
11,200
900,000
45,000
1,000
2,000
11,200
900,000
45,000
1,000
2,000
60 - Contract Services Totals: 1,097,112 953,500
62 - Maintenance & Operations
202-3004-60420 Operating Supplies
202-3004-60424 Materials- New Exhibits
202-3004-60431 Materials/Supplies
202-3004-60664 Fire Extinguisher Service
202-3004-60665 Maint-Other Equipment
202-3004-60667 HVAC
202-3004-60691 Maintenance/Services
959,200
164
0
0
134
0
73,328
5,574
120,000
5,000
0
500
1,000
65,000
15,000
120,000
5,000
10,000
500
1,000
95,000
165,000
959,200
120,000
5,000
10,000
500
1,000
95,000
165,000
62 - Maintenance & Operations Totals: 79,200 206,500
66 - Utilities
202-3004-61100
202-3004-61101
202-3004-61200
396,500
396,500
Gas - Utilities 1,421 2,000
Electricity - Utilities 61,038 60,000
Water - Utilities 41 500
68 - Capital Expenses
202-3004-71020 Furniture
202-3004-72110
3,000
60,000
500
3,000
60,000
500
66 - Utilities Totals: 62,500 62,500
Building Improvements
68 - Capital Expenses Totals:
63,500
63,500
0
0
0
5,000
0
5,000
150,000
5,000
150,000
5,000
155,000
155,000
69 - Internal Service Charges
202-3004-91842 Liability Insurance & Claims 13,300 13,300
202-3004-91843 Property & Crime Insurance 4,600 4,600
202-3004-91844 Earthquake Insurance 10,700 10,700
202-3004-98110 Information Tech Charges 14,300 17,300
69 - Internal Service Charges Totals: 42,900 45,900
3006 - Museum
60 - Contract Services
202-3006-60105
202-3006-60112
202-3006-60115
202-3006-60116
202-3006-60123
3004 - Library Totals:
Museum Operations
Landscape Contract
Janitorial
Pest Control
Security & Alarm
60 - Contract Services Totals:
13,300
4,600
10,700
17,300
13,500
5,600
11,700
11,600
45,900
42,400
1,387,359 1,388,256
1,714,375
1,684,120
195,000
2,034
8,725
559
2,340
215,000
3,000
12,800
800
2,500
215,000
3,500
15,000
800
2,500
215,000
3,500
15,000
800
2,500
208,658 234,100
236,800 236,800
117
CITY OF LA QUINTA
LIBRARY & MUSEUM FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals Current
2023/24 2023/24
Proposed Adopted
62 - Maintenance & Operations
202-3006-60122 Credit Card Fees
202-3006-60420 Operating Supplies
202-3006-60431 Materials/Supplies
202-3006-60664 Fire Extinguisher Service
202-3006-60665 Maint-Other Equipment
202-3006-60667 HVAC
202-3006-60691 Maintenance/Services
0
1,915
0
154
0
21,600
15,532
1,000
15,000
0
500
5,000
21,000
15,000
1,000
5,000
7,500
500
0
21,000
7,500
1,000
5,000
7,500
500
0
21,000
7,500
62 - Maintenance & Operations Totals: 39,201 57,500
66 - Utilities
202-3006-61101
202-3006-61200
202-3006-61300
42,500
42,500
Electricity - Utilities 15,876 14,000
Water - Utilities 2,186 2,500
Telephone - Utilities 1,510 1,700
69 - Internal Service Charges
202-3006-91842
202-3006-91843
202-3006-91844
202-3006-98110
17,000
3,500
1,700
17,000
3,500
1,700
66 - Utilities Totals: 19,572 18,200
Liability Insurance & Claims
Property & Crime Insurance
Earthquake Insurance
Information Tech Charges
69 - Internal Service Charges Totals:
22,200
22,200
23,150
8,000
14,000
10,000
23,150
8,000
14,000
10,000
23,150
8,000
14,000
10,000
23,350
9,000
15,000
10,000
55,150 55,150
55,150
57,350
99 - Transfers Out
202-3006-99900 Transfers Out 58,295 2,816,705
0
0
99 - Transfers Out Totals: 58,295 2,816,705
3006 - Museum Totals:
0
0
380,875 3,181,655
356,650
358,850
3009 - MakerSpace Operations
60 - Contract Services
202-3009-60105 Makerspace Operations 145,479 180,190
202-3009-60122 Credit Card Fees 605 500
60 - Contract Services Totals: 146,084 180,690
62 - Maintenance & Operations
202-3009-60420 Operating Supplies
202-3009-60424 Materials - New Exhibits
62 - Maintenance & Operations Totals:
180,190
1,000
180,190
1,000
181,190
181,190
62
0
62
10,000
1,000
10,000
1,000
10,000
1,000
11,000
11,000
11,000
65 - Repair & Maintenance
202-3009-60691 Maintenance/Services 2,519 5,000
5,000
5,000
65 - Repair & Maintenance Totals: 2,519 5,000
5,000
5,000
68 - Capital Expenses
202-3009-80100 Machinery & Equipment 1,331 0
0
0
68 - Capital Expenses Totals: 1,331 0
3009 - MakerSpace Operations Totals:
0
0
149,996 196,690
197,190
197,190
202 - LIBRARY & MUSEUM FUND Totals: 1,918,230 4,766,601 2,268,215 2,240,160
118
CITY OF LA QUINTA
Fund: 202 - LIBRARY & MUSEUM FUND
202-3004-50101 Permanent Full Time
LIBRARY & MUSEUM FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
48,500.00
20% - Community Services Deputy Director (40%
Community Services Admin, 40% Wellness Center)
20% - Management Analyst (80% Community Services
Admin)
202-3004-60112 Landscape Contract 11,200.00
For Library facility
202-3004-60114 County of Riverside - Library 900,000.00
Library services and programs are contracted with the County
of Riverside through June 30, 2024
202-3004-72110
202-3006-60112
Building Improvements 150,000.00
Painting exterior of library
Landscape Contract 3,500.00
For Museum facility
119
CITY OF LA QUINTA
GAS TAX FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
201 - GAS TAX FUND
7003 - Streets
50 - Salaries and Benefits
201-7003-50101 Permanent Full Time
201-7003-50105 Salaries - Overtime
201-7003-50106 Standby
201-7003-50107 Standby Overtime
201-7003-50150 Other Compensation
201-7003-50200 PERS-City Portion
201-7003-50215 Other Fringe Benefits
201-7003-50221 Medical Insurance
201-7003-50222 Vision Insurance
201-7003-50223 Dental Insurance
201-7003-50224 Life Insurance
201-7003-50225 Long Term Disability
201-7003-50230 Workers Comp Insurance
201-7003-50240 Social Security -Medicare
201-7003-50241 Social Security- FICA
201-7003-50251 Temporary
50 - Salaries and Benefits Totals:
60 - Contract Services
201-7003-60103 Professional Services
201-7003-60141 Street Striping
60 - Contract Services Totals:
62 - Maintenance & Operations
201-7003-60427
201-7003-60428
201-7003-60429
201-7003-60430
201-7003-60431
201-7003-60433
201-7003-60672
Safety Gear
Barricades
Traffic Control Signs
Asphalt
Materials/Supplies
Paint/Legends
Storm Drains
201-7003-60690 Uniforms
62 - Maintenance & Operations Totals:
66 - Utilities
201-7003-61101 Electricity - Utilities
66 - Utilities Totals:
68 - Capital Expenses
201-7003-61701
201-7003-72111
201-7003-80100
Equipment Rental
Road Improvements
Machinery & Equipment
68 - Capital Expenses Totals:
69 - Internal Service Charges
201-7003-98110 Information Tech Charges
201-7003-98140 Facility & Fleet Maintenance
69 - Internal Service Charges Totals:
99 - Transfers Out
201-7003-99900 Transfers Out
99 - Transfers Out Totals:
219,131
428
5,681
9,976
379
20,584
0
79,266
1,413
6,055
273
1,134
10,500
4,251
1,689
27,017
287,640
2,500
8,241
15,901
1,224
30,100
3,750
123,800
0
0
0
1,800
10,500
4,100
0
150,000
300,600
2,500
10,000
15,000
0
35,000
6,500
119,600
0
0
0
1,900
10,500
4,200
0
50,000
512,800
2,500
10,000
15,000
0
49,500
10,400
143,500
0
0
0
3,000
38,100
7,500
0
50,000
387,777
639,557
555,800
842,300
3,200
108
3,300
20,000
3,300
20,000
3,300
20,000
3,308
23,300
23,300
23,300
4,486
2,483
39,354
1,280
10,037
950
0
5,168
6,000
5,000
30,000
10,000
40,000
5,000
5,000
4,000
10,000
5,000
30,000
15,000
40,000
8,500
5,000
6,000
10,000
5,000
30,000
15,000
40,000
8,500
5,000
6,000
63,758
105,000
119,500
119,500
8,109
9,000
9,000
9,000
8,109
9,000
9,000
9,000
1,203
17,569
0
5,000
0
300,000
5,000
0
150,000
5,000
0
150,000
18,773
305,000
155,000
155,000
95,400
425,700
115,000
561,900
115,000
561,900
231,000
504,900
521,100
676,900
676,900
735,900
482,614
1,956,659
917,400
917,400
482,614
1,956,659
917,400
917,400
7003 - Streets Totals: 1,485,438
201 - GAS TAX FUND Totals:
3,715,416
2,456,900
2,802,400
1,485,438
3,715,416 2,456,900 2,802,400
120
CITY OF LA QUINTA
Fund: 201 - GAS TAX FUND
201-7003-50101 Permanent Full Time
GAS TAX FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Mb 512,800.00
100% - Maintenance & Operations Superintendent
100% - Maintenance & Operations Crew Leader
100% - Sr. Maintenance & Operations Worker (2)
100% - Maintenance Worker I (4)
201-7003-60103 W Professional Services 3,300.00
Annual State report and audit requirement
201-7003-60141 1 Street Striping 20,000.00
Citywide street striping updates as needed
201-7003-6042 •
Replace street signs as needed and temporary signage for
special events
ormgegiller s 1
Used to purchase supplies and materials for repairs and
maintenance projects that are generally completed by City staff
201-7003-80100 1 Machinery & Equipment 150,000.00
Backhoe replacement
201-7003-99901 917,400.00
Amount
CIP - Ave 50 Widening (Jefferson St to Madison St) 439,400
CIP - Washington Street (Ave 50 to Calle Tampico) 478,000
121
CITY OF LA QUINTA
LIGHTING & LANDSCAPING FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals Current
2023/24 2023/24
Proposed Adopted
215 - LIGHTING & LANDSCAPING FUND
7004 - Lighting & Landscaping
50 - Salaries and Benefits
215-7004-50101 Permanent Full Time 185,506 185,436
215-7004-50105 Salaries - Overtime 1,814 386
215-7004-50106 Standby 6,131 9,148
215-7004-50107 Standby Overtime 25,137 28,421
215-7004-50150 Other Compensation 50 240
215-7004-50200 PERS-City Portion 15,399 15,600
215-7004-50215 Other Fringe Benefits 0 2,800
215-7004-50221 Medical Insurance 52,124 74,300
215-7004-50222 Vision Insurance 557 0
215-7004-50223 Dental Insurance 2,849 0
215-7004-50224 Life Insurance 163 0
215-7004-50225 Long Term Disability 1,003 1,200
215-7004-50230 Workers Comp Insurance 6,300 6,300
215-7004-50240 Social Security -Medicare 3,181 2,700
219,265
500
10,000
25,000
0
16,000
3,900
83,500
0
0
0
1,300
6,300
3,100
225,415
500
10,000
25,000
0
17,100
3,900
83,500
0
0
0
1,500
14,300
3,300
50 - Salaries and Benefits Totals: 300,214 326,531
60 - Contract Services
215-7004-60102 Administration
215-7004-60104 Consultants
215-7004-60112 Landscape Contract
215-7004-60143 SilverRock Way Landscape
60 - Contract Services Totals:
62 - Maintenance & Operations
215-7004-60320
215-7004-60420
215-7004-60423
215-7004-60427
215-7004-60431
215-7004-60432
215-7004-60673
215-7004-60690
Travel & Training
Operating Supplies
Supplies -Graffiti and Vandalism
Safety Gear
Materials/Supplies
Tools/Equipment
Tree Maintenance/Palm Trees
Uniforms
215-7004-60691 Maintenance/Services
62 - Maintenance & Operations Totals:
66 - Utilities
215-7004-61116
215-7004-61117
215-7004-61211
368,865
384,515
15,308
68,006
783,976
65,786
15,000
72,800
911,400
65,000
15,500
80,000
980,000
65,000
15,500
80,000
980,000
65,000
933,076 1,064,200
1,140,500
1,140,500
935
2,843
10,940
1,168
226,958
4,572
5,380
1,396
165,771
500
15,000
10,000
2,000
657,000
2,500
8,000
1,000
100,000
500
15,000
10,000
2,000
500,000
3,000
8,000
1,500
150,000
500
15,000
10,000
2,000
500,000
3,000
500,000
1,500
150,000
419,962 796,000
690,000
1,182,000
Electric - Utilities 82,591 75,000
Electric - Medians - Utilities 37,421 35,000
Water - Medians - Utilities 243,580 280,000
80,000
40,000
215,000
80,000
40,000
215,000
66 - Utilities Totals: 363,592 390,000
69 - Internal Service Charges
215-7004-98110 Information Tech Charges
215-7004-98140 Facility & Fleet Maintenance
335,000
335,000
57,200 69,000
34,100 64,900
69,000
64,900
86,600
58,300
69 - Internal Service Charges Totals: 91,300 133,900
133,900
144,900
7004 - Lighting & Landscaping Totals: 2,108,145 2,710,631
2,668,265
3,186,915
215 - LIGHTING & LANDSCAPING FUND Totals: 2,108,145 2,710,631 2,668,265 3,186,915
122
CITY OF LA QUINTA
LIGHTING & LANDSCAPING FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Fund: 215 - LIGHTING & LANDSCAPING FUND
215-7004-50101 Permanent Full Time — • 225,415.00
50% - Maintenance & Operations Superintendent (50% Parks Maintenance)
50% - Maintenance & Operations Crew Leader (50% Parks Maintenance)
50% - Sr. Maintenance & Operations Worker (50% Parks Maintenance)
50% - Maintenance & Operations Worker (3) (50% Parks Maintenance)
Annual required report for LLD
21.5.3111— Consultants 80,000.00
Lighting contract
215-7011- 980,000.00
Citywide landscape contract
215-7004-60320 Travel & Training • _ 500.00
Safety training
215-7004-60431 Materials/Supplie — 500,000.0
Median landscape improvements and turf removal
$500,000 approved as part of the 5 -year CIP Program
Used for all tools and equipment (other than capital
expenditures) including small hand tools and/or power tools
such as drills, blowers, saws, etc.
123
CITY OF LA QUINTA
HOUSING AUTHORITY 2023/24 BUDGET SUMMARY
FY 2023/24 ADOPTED BUDGET
Variance
Housing Fund Revenues 2022/23 Current 2023/24 Proposed 2023/24 Adopted Current vs. % Change
Adopted
241 - Housing Authority
243 - RDA Low -Mod Housing
1,451,500
20,000
1,401,500
30,000
1,401,500
30,000
(50,000)
-3%
249 - SA 2011 Low/Mod Bond
Total Revenues
1,412,009
10,000
50%
36,000 36,000 (1,376,009) -97%
2,883,509
1,467,500
1,467,500 (1,416,009) -49%
RDA Loan Repayment
Total Operating Revenues
673,936
3,557,445
687,415
2,154,915
687,415
13,479
2,154,915 (1,402,530)
Variance
Housing Fund Expenditures 2022/23 Current 2023/24 Proposed 2023/24 Adopted Current vs. % Change
Adopted
241 - Housing Authority
243 - RDA Low -Mod Housing
249 - SA 2011 Low/Mod Bond
1,712,670
305,000
3,644,192
1,559,467
250,000
250,000
\
1,596,340
250,000
250,000
(116,330)
(55,000)
(3,394,192)
-7%
-18%
-93%
Total Expenditures
5,661,862
2,059,467
2,096,340 (3,565,522) -63%
Budget Surplus/(Deficit)
(2,104,417)
58,575
ITY OF LA QUINTA ESTIMATED ENDING FUND BALANC
* General Fund and RDA Low -Mod Housing Fund estimates are for unappropriated reserves and included annual Successor
Agency loan repayments as approved with the last and final recognized obligation payment schedule. The repayment for FY
2023/24 is $687,415.
124
FISCAL YEAR ENDING JUNE
FUND
#
FUND NAME
ESTIMATED
AVAILABLE
FUND BALANCE
July 1, 2023
ESTIMATED
REVENUES
ESTIMATED
EXPENDITURES
ESTIMATED
ENDING FUND
BALANCE
*June 30, 2024
241
HOUSING AUTHORITY FUND
12,000,000
1,401,500
1,596,340
11,805,160
243*
RDA LOW -MOD HOUSING FUND
3,000,000
717,415
250,000
3,467,415
249
SA 2011 LOW/MOD BOND
800,000
36,000
250,000
586,000
GRAND TOTAL
15,800,000
2,154,915
2,096,340
15,858,575
* General Fund and RDA Low -Mod Housing Fund estimates are for unappropriated reserves and included annual Successor
Agency loan repayments as approved with the last and final recognized obligation payment schedule. The repayment for FY
2023/24 is $687,415.
124
CITY OF LA QUINTA
HOUSING AUTHORITY REVENUE DETAIL FY 2023/24 ADOPTED BUDGET
2021/22 2022/23
Actuals Current
2023/24 2023/24
Proposed Adopted
241 - HOUSING AUTHORITY
241-9101-41900 Allocated Interest
241-9101-41910
241-9101-41915
241-9101-42301
241-9101-42706
241-9101-43504
241-9101-45000
241-9102-42305
241-9103-43502
241-9104-42112
241-9104-42302
GASB 31 Interest
Non -Allocated Interest
Miscellaneous Revenue
Loan Repayments
2nd Trust Deed Repayments
Sale of Other Assets
Miscellaneous Reimbursements
Rent Revenue/LQRP
Rent Revenue/Tenant/Dune Palms
Miscellaneous Revenue/Dune Palrr
Total:
243 - RDA LOW -MOD HOUSING FUND
243-0000-41900 Allocated Interest
243-0000-41910 GASB 31 Interest
243-0000-48500 Extraordinary Gain
Total:
249 - SA 2011 LOW/MOD BOND FUND (Refinance
249-0000-41900 Allocated Interest
249-0000-41910 GASB 31 Interest
249-0000-41915 Non -Allocated Interest
249-0000-49500 Transfers In
Total:
HOUSING AUTHORITY REVENUE
99,822
(385,817)
430
226
96,215
130,179
367,078
(1,820)
306,372
791,261
0
100,000
0
500
0
0
100,000
200,000
0
300,000
750,000
1,000
150,000
0
500
0
0
100,000
0
0
350,000
800,000
1,000
150,000
0
500
0
0
100,000
0
0
350,000
800,000
1,000
1,403,947 1,451,500 1,401,500 1,401,500
24,081
(102,401)
121,903
20,000
0
0
30,000
0
0
30,000
0
0
43,583 20,000
30,000 30,000
5,494
(26,759)
29,442
0
5,000
0
20,000
1,387,009
6,000
0
30,000
0
6,000
0
30,000
0
8,177 1,412,009
36,000 36,000
1,455,707 2,883,509
1,467,500 1,467,500
The Housing Authority budget invests in programs and projects that preserve and increase the supply of affordable
housing in the City.
241 Housing Authority Fund: Second Trust Deed Payments and Home Sale Proceeds vary from year-to-year. Additional
repayment of silent second trust deeds are recognized upon receipt.
241-9101-45000, Sale of Other Assets revenues in FY 2021/2022 reflects the purchase and sale agreement between
the City of La Quinta and the La Quinta Housing Authority for vacant parcels to be used for future low/moderate
affordable housing.
243 RDA Low -Mod Housing Fund: The 2023/24 former Redevelopment Agency loan repayment of $687,415 will be
recognized in reserves within this Fund.
249 Successor Agency (SA) 2011 Low/Mod Bond Fund was used for the acquisition of the vacant property located west
of the Home Depot Center on Highway 111, on the northeast corner of Highway 111 and Dune Palms Road proposed to
be developed as an affordable housing development with a connecting thoroughfare to CV Link. Remaining bond funds
continue to earn interest and are available for future housing projects.
125
CITY OF LA QUINTA
HOUSING AUTHORITY EXPENSE DETAIL FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
241 - HOUSING AUTHORITY
9101 - Housing Authority - Admin
50 - Salaries and Benefits
241-9101-50101 Permanent Full Time 252,219 278,970 305,327 312,700
241-9101-50105 Salaries - Overtime 172 0 0 0
241-9101-50110 Commissions & Boards 550 1,800 1,800 1,800
241-9101-50150 Other Compensation 103 200 200 200
241-9101-50200 PERS-City Portion 20,432 24,200 28,000 29,600
241-9101-50215 Other Fringe Benefits 2,000 0 3,640 3,640
241-9101-50221 Medical Insurance 44,830 69,300 67,000 67,000
241-9101-50222 Vision Insurance 415 0 0 0
241-9101-50223 Dental Insurance 2,337 0 0 0
241-9101-50224 Life Insurance 151 0 0 0
241-9101-50225 Long Term Disability 1,320 1,700 1,800 2,000
241-9101-50230 Workers Comp Insurance 5,900 5,900 5,900 13,400
241-9101-50240 Social Security -Medicare 3,697 4,000 4,200 4,600
241-9101-50241 Social Security -FICA 66 0 0 0
50 - Salaries and Benefits Totals: 334,191 386,070 417,867 434,940
60 - Contract Services
241-9101-60103 Professional Services 74,532 60,000 75,000 75,000
241-9101-60106 Auditors 5,000 5,000 5,000 5,000
241-9101-60153 Attorney 15,792 20,000 20,000 20,000
60 - Contract Services Totals: 95,324 85,000 100,000 100,000
62 - Maintenance & Operations
241-9101-60320 Travel & Training 0
241-9101-60420 Operating Supplies 94
1,000
2,000
1,000 1,000
2,000 2,000
62 - Maintenance & Operations Totals: 94
3,000
3,000 3,000
69 - Internal Service Charges
241-9101-91843 Property & Crime Insurance 8,100 8,100 8,100 9,300
241-9101-91844 Earthquake Insurance 16,100 16,100 16,100 18,200
241-9101-98110 Information Tech Charges 53,400 64,400 64,400 80,900
69 - Internal Service Charges Totals: 77,600 88,600 88,600 108,400
9101 - Housing Authority - Admin Totals:
9103 - Housing Authority - LQRP
62 - Maintenance & Operations
241-9103-60157 Rental Expenses
62 - Maintenance & Operations Totals:
507,209 562,670
609,467 646,340
251,793 250,000
300,000 300,000
251,793 250,000 300,000 300,000
9103 - Housing Authority - LQRP Totals: 251,793 250,000 300,000 300,000
9104 - Dune Palms Mobile Estates
60 - Contract Services
241-9104-60103 Professional Services
241-9104-60157 Rental Expense
60 - Contract Services Totals:
101,257 100,000
360,523 300,000
100,000 100,000
350,000 350,000
461,780 400,000 450,000 450,000
68 - Capital Expenses
241-9104-72110 Building/Site Improvements 0 500,000 200,000 200,000
68 - Capital Expenses Totals: 0 500,000 200,000 200,000
9104 - Dune Palms Mobile Estates Totals:
461,780 900,000
650,000 650,000
241 - HOUSING AUTHORITY Totals: 1,220,781 1,712,670 1,559,467 1,596,340
241 Housing Authority Fund: These funds are used to account for the housing activities of the Housing Authority which are
to promote and provide quality affordable housing.
126
CITY OF LA QUINTA
HOUSING AUTHORITY EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
Fund: 241 - HOUSING AUTHORITY
Permanent Full Time 312,700.00
20% - City Manager (80% City Manager)
10% - Finance Director (90% Finance)
10% - City Clerk (90% City Clerk)
40% - Director- Business Unit & Housing Development (60% City Manager)
60% - Management Analyst (40% Information Technology Fund)
60% - Management Specialist (40% City Manager)
80% - Management Assistant (20% City Manager)
Housing Authority Member Stipends (5)
Housing Commissioner Stipends
241-9101-60103 Professional Services 75,000.00
Housing compliance services
241-9101-60320 Travel & Training 1,000.00
For housing related training and staff development
241-9103-60157 Rental Expenses 300,000.00
Expenses associated with 28 homes owned by the Authority
which are located in the La Quinta Cove
241-9104-60103
Professional Services 100,000.00
For residential property management services at Dune Palms
Mobile Estates
241-9104-60157
Rental Expense 350,000.00
Expenses associated with 102 units owned by the Authority
which are located in North La Quinta
127
CITY OF LA QUINTA
HOUSING AUTHORITY EXPENSE DETAIL FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
243 - RDA LOW -MOD HOUSING FUND
0000 - Undesignated
64 - Other Expenses
243-0000-60532 Homelessness Assistance
64 - Other Expenses Totals:
0000 - Undesignated Totals:
243 - RDA LOW -MOD HOUSING FUND Totals:
50,700 305,000
250,000 250,000
50,700 305,000 250,000 250,000
50,700 305,000
250,000 250,000
50,700 305,000
250,000 250,000
243 RDA Low -Mod Housing Fund: The 2023/24 former Redevelopment Agency loan repayment of $687,415 will be
recognized in reserves within this Fund. These funds are used to account for the housing activities of the Housing
Authority which are to promote and provide quality affordable housing.
128
CITY OF LA QUINTA
HOUSING AUTHORITY EXPENSE DETAIL FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
249 - SA 2011 LOW/MOD BOND FUND (Refinanced in
0000 - Undesignated
68 - Capital Expenses
249-0000-74010 Land Acquisition 8,631,040 3,624,192 0 0
249-0000-80050 Affordable Housing Project Developme 25,035 20,000 250,000 250,000
68 - Capital Expenses Totals: 8,656,075 3,644,192 250,000 250,000
0000 - Undesignated Totals: 8,656,075 3,644,192 250,000 250,000
L LOW/MOD BOND FUND (Refinanced in 2016) Totals: 8,656,075 3,644,192 250,000 250,000
249 Successor Agency Bond Fund: These funds are restricted per individual bond covenants and were used for the
acquisition of the vacant property located west of the Home Depot Center on Highway 111, on the northeast corner of
Highway 111 and Dune Palms Road. This property is proposed to be developed as an affordable housing development
with a connecting thoroughfare to CV Link. Remaining funds are available for future housing projects. For FY 2023/24,
budget will be used for investment in design and development of projects.
129
CITY OF LA QUINTA
FINANCE AUTHORITY REVENUES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
310 - LQ FINANCE AUTHORITY DEBT SERVICE
0000 - Undesignated
310-0000-42111 Rental Income 1,100 1,100 1,100 1,100
0000 - Undesignated Totals: 1,100 1,100 1,100 1,100
310 - LQ FINANCE AUTHORITY DEBT SERVICE Totals:
1,100 1,100
1,100 1,100
310 Fund is used to account for the debt service that will be used for the principal and interest payments of the Financing Authority's
outstanding debt and any related reporting requirements. The 1996 Civic Center Bond was paid off in October 2018, resulting in
savings to the General Fund. An annual State Controller's Report and audit are required.
130
CITY OF LA QUINTA
FINANCE AUTHORITY EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
310 - LQ FINANCE AUTHORITY DEBT SERVICE
0000 - Undesignated
60 - Contract Services
310-0000-60181 Contract Services Fees 1,100 1,100 1,100 1,100
60 - Contract Services Totals: 1,100 1,100 1,100 1,100
0000 - Undesignated Totals:
310 - LQ FINANCE AUTHORITY DEBT SERVICE Totals:
1,100 1,100
1,100 1,100
1,100 1,100
1,100 1,100
Contract Services Fees: Annual State Controller's report and audit requirement
131
CITY OF LA QUINTA
SILVERROCK RESORT REVENUES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
601 - SILVERROCK RESORT
0000 - Undesignated
601-0000-41910 GASB 31 Interest (14,111) 0 0 0
601-0000-44000 Green Fees 4,101,886 3,745,355 4,110,847 4,110,847
601-0000-44001 Range Fees 153,304 142,180 156,180 156,180
601-0000-44002 Merchandise 258,928 212,618 245,623 245,623
601-0000-44004 Resident Card 165,045 165,300 165,300 165,300
601-0000-49500 Transfers In 580,000 600,000 600,000 600,000
0000 - Undesignated Totals: 5,245,052 4,865,453 5,277,950 5,277,950
601 - SILVERROCK RESORT Totals: 5,245,052 4,865,453 5,277,950 5,277,950
602 - SILVERROCK GOLF RESERVE
0000 - Undesignated
602-0000-41900 Allocated Interest 4,329 4,000 5,000 5,000
602-0000-41910 GASB 31 Interest (31,168) 0 0 0
602-0000-49500 Transfers In 62,000 75,000 82,000 82,000
0000 - Undesignated Totals: 35,161 79,000 87,000 87,000
602 - SILVERROCK GOLF RESERVE Totals:
35,161 79,000 87,000 87,000
601 Fund Transfers In budget of $600,000 is derived from the General Fund as a contribution for operational expenses.
132
CITY OF LA QUINTA
SILVERROCK RESORT EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
601 - SILVERROCK RESORT
0000 - Undesignated
Contract Services
601-0000-60159 Relocation 39,933 0 0 0
601-0000-60200 Cart Barn/Range 496,890 529,850 542,758 542,758
601-0000-60201 Golf Shop 356,770 335,777 396,922 396,922
601-0000-60203 Maintenance 2,116,819 2,330,958 2,288,032 2,288,032
601-0000-60205 General & Administrative 421,230 451,899 472,307 472,307
601-0000-60206 Marketing 178,400 192,267 170,814 170,814
601-0000-60207 Temporary Club House 136,487 127,492 185,512 185,512
601-0000-60208 Management Fee 98,306 124,488 130,704 130,704
601-0000-60209 Insurance 79,161 71,004 107,000 107,000
601-0000-60210 Property Tax 5,581 23,600 23,600 23,600
601-0000-60211 Rental Payment 115,615 389,800 425,344 425,344
601-0000-60213 Interest Payment 12,422 0 0 0
60 - Contract Services Totals: 4,057,613 4,577,135 4,742,993 4,742,993
Maintenance & Operations
601-0000-60214 Equipment Repairs 0 10,000 10,000 10,000
601-0000-60455 Bank Fees 154,781 150,000 150,000 150,000
601-0000-60660 Repair & Maintenance 28,379 70,000 50,000 50,000
62 - Maintenance & Operations Totals: 183,160 230,000 210,000 210,000
Capital Expenses
601-0000-71122 Depreciation Expense - Community Se 215,907 0 0 0
601-0000-72011 Depreciation Expense 289,596 0 0 0
601-0000-80100 Machinery & Equipment 0 20,000 0 0
68 - Capital Expenses Totals: 505,503 20,000 0 0
Transfers Out
601-0000-99900 Transfers Out
99 - Transfers Out Totals:
0000 - Undesignated Totals:
601 - SILVERROCK RESORT Totals:
62,000 75,000
82,000 82,000
62,000 75,000 82,000 82,000
4,808,276 4,902,135
5,034,993 5,034,993
4,808,276 4,902,135
5,034,993 5,034,993
133
CITY OF LA QUINTA
SILVERROCK RESORT EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
602 - SILVERROCK GOLF RESERVE
0000 - Undesignated
Transfers Out
602-0000-99900 Transfers Out 30,000 0 0 0
99 - Transfers Out Totals: 30,000 0 0 0
0000 - Undesignated Totals: 30,000 0 0 0
602 - SILVERROCK GOLF RESERVE Totals: 30,000 0 0 0
602 Fund Transfers Out to SilverRock Operating Fund 601, are allocated when needed for unanticipated repairs and equipment purchases.
134
CITY OF LA QUINTA
SPECIAL FUNDS EXPENSE SUMMARY FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
203 - PUBLIC SAFETY FUND (MEASURE G) 195,415 0 0 0
210 - FEDERAL ASSISTANCE FUND 1,530 387,726 156,300 156,300
212 - SLESA (COPS) FUND 40,837 100,000 100,000 100,000
220 - QUIMBY FUND 713,669 466,967 0 0
221 - AB 939 - CALRECYCLE FUND 109,742 150,000 150,000 150,000
223 - MEASURE A FUND 441,372 5,843,145 1,865,000 1,865,000
226 - EMERGENCY MANAGEMENT PERFORMANCE GR 9,750 12,000 12,000 12,000
227 - STATE HOMELAND SECURITY PROGRAMS (SHS 4,896 5,000 5,000 5,000
230 - CASp FUND, AB 1379 1,870 5,500 5,500 5,500
235 - SO COAST AIR QUALITY FUND 47,298 46,500 54,000 54,000
247 - ECONOMIC DEVELOPMENT FUND 66,843 21,500 31,500 31,500
250 - TRANSPORTATION DIF FUND 400,000 1,916,757 550,000 550,000
251 - PARKS & REC DIF FUND 0 500,000 650,000 650,000
252 - CIVIC CENTER DIF FUND 0 250,000 0 0
253 - LIBRARY DEVELOPMENT DIF 11,112 15,000 15,000 15,000
254 - COMMUNITY & CULTURAL CENTERS DIF 0 125,000 0 0
259 - MAINTENANCE FACILITIES DIF FUND 0 0 180,000 180,000
270 - ART IN PUBLIC PLACES FUND 120,748 426,165 233,000 233,000
405 - SA PA 1 CAPITAL IMPRV FUND 1,128,751 0 0 0
760 - SUPPLEMENTAL PENSION PLAN 12,833 12,850 12,850 12,850
761 - CERBT OPEB TRUST 1,722 1,500 1,800 1,800
762 - PARS PENSION TRUST 59,382 5,055,000 30,000 30,000
OTHER FUNDS TOTAL 3,367,770 15,340,610 4,051,950 4,051,950
135
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
203 - PUBLIC SAFETY FUND (MEASURE G)
0000 - Undesignated
99 - Transfers Out
203-0000-99900 Transfers Out
99 - Transfers Out Totals:
195,415 0 0 0
195,415 0 0 0
0000 - Undesignated Totals: 195,415 0 0 0
203 - PUBLIC SAFETY FUND (MEASURE G) Totals: 195,415 0 0 0
136
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
210 - FEDERAL ASSISTANCE FUND
0000 - Undesignated
60 - Contract Services
210-0000-60135 CDBG Public Service Grants 1,530 20,000 20,000 20,000
60 - Contract Services Totals: 1,530 20,000 20,000 20,000
99 - Transfers Out
210-0000-99900 Transfers Out 0 367,726 136,300 136,300
99 - Transfers Out Totals: 0 367,726 136,300 136,300
0000 - Undesignated Totals:
210 - FEDERAL ASSISTANCE FUND Totals:
1,530 387,726
156,300 156,300
1,530 387,726
156,300 156,300
137
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
212 - SLESA (COPS) FUND
0000 - Undesignated
60 - Contract Services
212-0000-60178 COPS Robbery Prevention
212-0000-60179 COPS Burglary/Theft Prevention
60 - Contract Services Totals:
0000 - Undesignated Totals:
212 - SLESA (COPS) FUND Totals:
6,217 10,000
34,620 90,000
10,000 10,000
90,000 90,000
40,837 100,000 100,000 100,000
40,837 100,000
100,000 100,000
40,837 100,000
100,000 100,000
138
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
220 - QUIMBY FUND
0000 - Undesignated
99 - Transfers Out
220-0000-99900 Transfers Out
99 - Transfers Out Totals:
0000 - Undesignated Totals:
220 - QUIMBY FUND Totals:
713,669 466,967 0 0
713,669 466,967
O 0
713,669 466,967
O 0
713,669 466,967
O 0
139
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
221 - AB 939 - CALRECYCLE FUND
0000 - Undesignated
60 - Contract Services
221-0000-60127 AB 939 Recycling Solutions
60 - Contract Services Totals:
109,742 150,000
150,000 150,000
109,742 150,000 150,000 150,000
0000 - Undesignated Totals: 109,742 150,000 150,000 150,000
221 - AB 939 - CALRECYCLE FUND Totals: 109,742 150,000 150,000 150,000
140
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
223 - MEASURE A FUND
0000 - Undesignated
64 - Other Expenses
223-0000-60510 Signal Knockdowns, Contingency 45,918 0 0 0
64 - Other Expenses Totals: 45,918 0 0 0
99 - Transfers Out
223-0000-99900 Transfers Out 395,454 5,843,145 1,865,000 1,865,000
99 - Transfers Out Totals: 395,454 5,843,145 1,865,000 1,865,000
0000 - Undesignated Totals:
223 - MEASURE A FUND Totals:
441,372 5,843,145 1,865,000 1,865,000
441,372 5,843,145 1,865,000 1,865,000
141
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI
0000 - Undesignated
62 - Maintenance & Operations
226-0000-60432 Tools/Equipment 9,750 12,000 12,000 12,000
62 - Maintenance & Operations Totals: 9,750 12,000 12,000 12,000
0000 - Undesignated Totals:
MANAGEMENT PERFORMANCE GRANT (EMPG) Totals:
9,750 12,000
12,000 12,000
9,750 12,000
12,000 12,000
142
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
227 - STATE HOMELAND SECURITY PROGRAMS (SHSP
0000 - Undesignated
60 - Contract Services
227-0000-60320 Travel & Training 0 5,000 5,000 5,000
60 - Contract Services Totals: 0 5,000 5,000 5,000
62 - Maintenance & Operations
227-0000-60432 Tools/Equipment 4,896 0 0 0
62 - Maintenance & Operations Totals: 4,896 0 0 0
0000 - Undesignated Totals:
ATE HOMELAND SECURITY PROGRAMS (SHSP) Totals:
4,896 5,000
5,000 5,000
4,896 5,000
5,000 5,000
143
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
230 - CASp FUND, AB 1379
0000 - Undesignated
60 - Contract Services
230-0000-60320 Travel & Training 0 2,500 2,500 2,500
60 - Contract Services Totals: 0 2,500 2,500 2,500
64 - Other Expenses
230-0000-60480 Contributions to State Agency 1,870 2,000 2,000 2,000
64 - Other Expenses Totals: 1,870 2,000 2,000 2,000
68 - Capital Expenses
230-0000-90020 Service & Supply
68 - Capital Expenses Totals:
0000 - Undesignated Totals:
230 - CASp FUND, AB 1379 Totals:
0 1,000 1,000 1,000
0 1,000 1,000 1,000
1,870 5,500
5,500 5,500
1,870 5,500
5,500 5,500
144
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
235 - SO COAST AIR QUALITY FUND
0000 - Undesignated
60 - Contract Services
235-0000-60186 CVAG 39,593 39,000 39,000 39,000
60 - Contract Services Totals: 39,593 39,000 39,000 39,000
66 - Utilities
235-0000-61101 Electricity - Utilities
66 - Utilities Totals:
0000 - Undesignated Totals:
7,705 7,500
15,000 15,000
7,705 7,500 15,000 15,000
47,298 46,500 54,000 54,000
235 - SO COAST AIR QUALITY FUND Totals: 47,298 46,500 54,000 54,000
145
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
247 - ECONOMIC DEVELOPMENT FUND
0000 - Undesignated
60 - Contract Services
247-0000-60320 Travel & Training 6,580 6,500 6,500 6,500
247-0000-60351 Membership Dues 0 5,000 5,000 5,000
60 - Contract Services Totals: 6,580 11,500 11,500 11,500
64 - Other Expenses
247-0000-60461 Marketing & Tourism Promotions 10,263 10,000 20,000 20,000
64 - Other Expenses Totals: 10,263 10,000 20,000 20,000
99 - Transfers Out
247-0000-99900 Transfers Out 50,000 0 0 0
99 - Transfers Out Totals: 50,000 0 0 0
0000 - Undesignated Totals:
66,843 21,500 31,500 31,500
247 - ECONOMIC DEVELOPMENT FUND Totals: 66,843 21,500 31,500 31,500
146
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
250 - TRANSPORTATION DIF FUND
0000 - Undesignated
68 - Capital Expenses
250-0000-80105 Developer Reimbursements
400,000 400,000
400,000 400,000
68 - Capital Expenses Totals: 400,000 400,000 400,000 400,000
99 - Transfers Out
250-0000-99900 Transfers Out 0 1,516,757 150,000 150,000
99 - Transfers Out Totals: 0 1,516,757 150,000 150,000
0000 - Undesignated Totals: 400,000 1,916,757 550,000 550,000
250 - TRANSPORTATION DIF FUND Totals: 400,000 1,916,757 550,000 550,000
147
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
251 - PARKS & REC DIF FUND
0000 - Undesignated
99 - Transfers Out
251-0000-99900 Transfers Out
99 -
0000 -
251 - PARKS &
Transfers Out Totals:
Undesignated Totals:
REC DIF FUND Totals:
0
500,000
650,000
650,000
O 500,000
650,000
650,000
O 500,000
650,000
650,000
O 500,000
650,000 650,000
148
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
252 - CIVIC CENTER DIF FUND
0000 - Undesignated
99 - Transfers Out
252-0000-99900 Transfers Out
99 - Transfers Out Totals:
0000 - Undesignated Totals:
252 - CIVIC CENTER DIF FUND Totals:
0 250,000 0 0
O 250,000 0 0
O 250,000 0 0
O 250,000 0 0
149
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
253 - LIBRARY DEVELOPMENT DIF
0000 - Undesignated
68 - Capital Expenses
253-0000-83500 Advance Interest Expense 11,112 15,000 15,000 15,000
68 - Capital Expenses Totals: 11,112 15,000 15,000 15,000
0000 - Undesignated Totals:
11,112 15,000 15,000 15,000
253 - LIBRARY DEVELOPMENT DIF Totals: 11,112 15,000 15,000 15,000
150
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22
Actuals
2022/23
Current
2023/24 2023/24
Proposed Adopted
254 - COMMUNITY & CULTURAL
0000 - Undesignated
99 - Transfers Out
254-0000-99900 Transfers Out
99 -
0000 -
254 - COMMUNITY & CULTURAL
CENTERS DIF
Transfers Out Totals:
Undesignated Totals:
CENTERS DIF Totals:
0
125,000
0
0
O 125,000
0
0
O 125,000
0
0
O 125,000
O 0
151
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
259 - MAINTENANCE FACILITIES DIF FUND
0000 - Undesignated
99 - Transfers Out
259-0000-99900 Transfers Out
0 0 180,000 180,000
99 - Transfers Out Totals: 0 0 180,000 180,000
0000 - Undesignated Totals: 0 0 180,000 180,000
259 - MAINTENANCE FACILITIES DIF FUND Totals: 0 0 180,000 180,000
152
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
270 - ART IN PUBLIC PLACES FUND
0000 - Undesignated
64 - Other Expenses
270-0000-60482 Operating Supplies 0 2,000 8,000 8,000
64 - Other Expenses Totals: 0 2,000 8,000 8,000
65 - Repair & Maintenance
270-0000-60683 APP Maintenance & Display 54,817 75,000 75,000 75,000
65 - Repair & Maintenance Totals: 54,817 75,000 75,000 75,000
68 - Capital Expenses
270-0000-74800 Art Purchases
68 - Capital Expenses Totals:
53,253 136,700
150,000 150,000
53,253 136,700 150,000 150,000
99 - Transfers Out
270-0000-99900 Transfers Out 12,678 212,465 0 0
99 - Transfers Out Totals: 12,678 212,465 0 0
0000 - Undesignated Totals: 120,748 426,165 233,000 233,000
270 - ART IN PUBLIC PLACES FUND Totals: 120,748 426,165 233,000 233,000
153
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
405 - SA PA 1 CAPITAL IMPRV FUND
0000 - Undesignated
99 - Transfers Out
405-0000-99900 Transfers Out
1,128,751 0 0 0
99 - Transfers Out Totals: 1,128,751
0
O 0
0000 - Undesignated Totals: 1,128,751
0
O 0
405 - SA PA 1 CAPITAL IMPRV FUND Totals: 1,128,751
0
O 0
154
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
760 - SUPPLEMENTAL PENSION PLAN
0000 - Undesignated
50 - Salaries and Benefits
760-0000-50199 Annual PARS Contribution 12,833 12,850 12,850 12,850
50 - Salaries and Benefits Totals: 12,833 12,850 12,850 12,850
0000 - Undesignated Totals:
12,833 12,850 12,850 12,850
760 - SUPPLEMENTAL PENSION PLAN Totals: 12,833 12,850 12,850 12,850
155
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
761 - CERBT OPEB TRUST
0000 - Undesignated
60 - Contract Services
761-0000-60102 Administration 1,722 1,500 1,800 1,800
60 - Contract Services Totals: 1,722 1,500 1,800 1,800
0000 - Undesignated Totals:
761 - CERBT OPEB TRUST Totals:
1,722 1,500 1,800 1,800
1,722 1,500 1,800 1,800
156
CITY OF LA QUINTA
SPECIAL FUND EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
762 - PARS PENSION TRUST
0000 - Undesignated
60 - Contract Services
762-0000-60102 Administration 59,382 55,000 30,000 30,000
60 - Contract Services Totals: 59,382 55,000 30,000 30,000
99 - Transfers Out
762-0000-99900 Transfers Out 0 5,000,000 0 0
99 - Transfers Out Totals: 0 5,000,000 0 0
0000 - Undesignated Totals:
762 - PARS PENSION TRUST Totals:
59,382 5,055,000
30,000 30,000
59,382 5,055,000
30,000 30,000
157
CITY OF LA QUINTA
SPECIAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
EXPENSE NOTES BY FUND NUMBER —
201 Gas Tax Fund Transfers Out for CIP — Avenue 50 Widening Improvements from Jefferson
Street to Madison Street of $439,400 and Washington Street Sidewalk Improvements from
Avenue 50 to Calle Tampico of $478,000.
203 Public Safety Fund There are no transfers out for CIP proposed for FY 2023/24.
210 Federal Assistance Fund Transfers Out for CIP — City Hall miscellaneous interior ADA
improvements. This is a continuation of implementing ADA improvements at City parks,
buildings, intersection curb ramps and sidewalks based upon the City's ADA Transition Plan
Report. Expenses include the Boys and Girls Club Fee Waiver Reduction Program (CDBG) in
the amount of $20,000.
212 Federal Assistance Fund There are no changes for expenditures from FY 2022/23,
expenses include COPS robbery and burglary/theft prevention.
220 Quimby Fund does not have Capital Improvement project funding allocated in FY 2023/24.
221 AB 939 CalRecycle Fund is used for recycling solutions at schools & City parks.
223 Measure A Fund Transfers Out for CIP — Avenue 58 Pavement Rehabilitation from
Jefferson Street to Madison Street of $1,380,000; X Park Pedestrian Signal on Dune Palms
Road between X Park and La Quinta High School of $250,000; and Citywide traffic signal
maintenance improvements of $235,000.
225 Infrastructure Fund is a Development Impact Fee Fund used for capital improvements. No
additional projects are anticipated in FY 2023/24.
226 Emergency Management Performance Grant (EMPG) Fund expenses are for
emergency operations center (EOC).
227 State Homeland Security Programs (SHSP) Fund expenses are for Community
Emergency Response Team (CERT) training.
230 CASp, AB 1379 Fund expenses are for training for Americans with Disability guidelines
and a pass-through payment of 10% to the State Architect Office based a $4 per business
license tax.
235 South Coast Air Quality Fund expenses are for an agreement between CVAG and
member jurisdictions which contribute 75% of AB2766 South Coast Air Quality Management
District (AQMD) revenues.
247 Economic Development Fund There are no transfers out for CIP proposed for FY
2023/24. Expenses are for general economic development activities.
250 Transportation DIF Fund Transfers Out are for CIP - Avenue 52 and Monroe Street traffic
signal which includes construction of a new traffic signal in coordination with the City of Indio
and County of Riverside.
158
CITY OF LA QUINTA
SPECIAL FUND
EXPENSE NOTES FY 2023/24 ADOPTED BUDGET
251 Parks & Rec DIF Fund Transfers Out are for CIP — La Quinta Parks Phase 1 which entails
park improvements at the La Quinta Sports Complex, Colonel Mitchell Paige Sports Fields, and
La Quinta Park. The existing facilities at these park locations need extensive various
improvements, and the project will be completed in coordination with Desert Sand Unified
School District.
252 Civic Center DIF Fund is a Development Impact Fee Fund used for capital improvements.
No additional projects are anticipated in FY 2023/24.
253 Library Development DIF Fund Advance Interest Expense is for outstanding Successor
Agency loan repayment.
254 Community & Cultural Centers DIF Fund is a Development Impact Fee Fund used for
capital improvements. No additional projects are anticipated in FY 2023/24.
255, 256, and 257, and 259 Development Impact Fee Funds are used for capital
improvements. For Fund 259, Transfers Out are for CIP — Maintenance and Operations Yard
which will be used to complete the preliminary engineering and design phase for the
Maintenance and Operations Yard improvements.
270 Art in Public Places Fund (APP) covers the maintenance contract, updated inventory of
all art in public places, internal city inspections and engineering services for new art
installations.
405 SA PA 1 Capital Improvement Fund Bond proceeds designated for SilverRock Way
improvements.
760 Supplemental Pension Plan Fund Annual PARS Trust Contribution is for one plan
member as established in 2012.
761 CERBT Other Post Employment Benefit (OPEB) Trust Fund— The City participates in the
California Employers' Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for
OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for
those electing to prefund OPEB obligations. Expenses in this fund can come from losses on the
portfolio and fees paid to administer the portfolio.
762 PARS Pension Trust Fund — In 2019, the City established a Section 115 Trust Agreement
with U.S. Bank National Association and Public Agency Retirement Services (PARS), Trust
Administrator. The Section 115 Trust was established as a means to set aside monies to fund the
City's pension and OPEB obligations. Contributions to the Section 115 Trust are irrevocable, the
assets are dedicated to providing benefits to plan members, and the assets are protected from
creditors of the City. The purpose of the Trust is to address the City's pension obligations by
accumulating assets to reduce the net pension liability. Expenses in this fund can come from
losses on the portfolio and fees paid to administer the portfolio.
159
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM (CIP) REVENUES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
401 - CAPITAL IMPROVEMENT PROGRAMS
0000 - Undesignated
401-0000-41712 Surface Transportation Program Grant 9,253 0 0 0
401-0000-41714 SB 821 Grants 0 97,700 0 0
401-0000-41716 Highway Bridge Program (Federal) 0 13,884,849 0 0
401-0000-41718 Land & Water Conservation Fund (LW( 0 0 3,000,000 3,000,000
401-0000-41721 CVAG 983,977 7,988,793 0 0
401-0000-43133 Developer Agreement Funding 17,989 906,341 0 0
401-0000-43634 CV Water District 52,927 86,488 0 0
401-0000-43650 Contributions from Other Agencies 0 15,186 0 0
401-0000-49500 Transfers In 5,733,190 56,493,897 14,950,700 14,950,700
0000 - Undesignated Totals: 6,797,335 79,473,253 17,950,700 17,950,700
401 - CAPITAL IMPROVEMENT PROGRAMS Totals: 6,797,335 79,473,253 17,950,700 17,950,700
Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS
Transfers In 14,950,700.00
Amount
CDBG Funds- Citywide Misc. ADA Improvements -136,300
DIF Maint & Facilties- Maint & Operations Yard -180,000
DIF Parks & Rec- La Quinta Parks Phase 1 -650,000
DIF Transportation- Ave 52 Monroe (Traffic Signal) -150,000
Equip Replacement Fund- CPM Plan Improvements -50,000
General Fund- ADA Accessible Ramps -20,000
General Fund- Citywide Drainage Enhancements -477,000
General Fund- Fritz Burns Park Improvements -1,000,000
General Fund- PMP Street Improvements -1,500,000
General Fund- Sidewalk Improvements -55,000
General Fund- Silverrock Dust Control -1,000,000
General Fund- X Park Building ADA Improvements -350,000
Measure A- Ave 58 Pavement Rehab -1,380,000
Measure A- Citywide Traffic Signal Improvements -235,000
Measure A- X Park Pedestrian Signal -250,000
Measure G- Avenue 48 Art & Music Line -2,400,000
Measure G- Fritz Burns Park Improvements -1,500,000
Measure G- Highway 111 Corridor Plan Improvemen -1,000,000
Measure G- Highway 111 Event Site -500,000
Measure G- Washington St Connector- Art & Music -1,200,000
SB 1 Road Maint/Rehab- Ave 50 & 52 -917,400
160
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM (CIP) EXPENSES FY 2023/24 ADOPTED BUDGET
2021/22 2022/23 2023/24 2023/24
Actuals Current Proposed Adopted
401 - CAPITAL IMPROVEMENT PROGRAMS
0000 - Undesignated
60 - Contract Services
401-0000-60103 Professional Services 396,965 3,327,436 587,678 587,678
401-0000-60108 Technical 36,513 6,490,766 1,054,888 1,054,888
401-0000-60185 Design 390,391 4,880,501 1,099,694 1,099,694
401-0000-60188 Construction 5,549,330 54,481,765 13,962,310 13,962,310
60 - Contract Services Totals: 6,373,199 69,180,467 16,704,570 16,704,570
62 - Maintenance & Operations
401-0000-60510 Contingency 0 5,917,219 1,246,130 1,246,130
62 - Maintenance & Operations Totals: 0 5,917,219 1,246,130 1,246,130
64 - Other Expenses
401-0000-60480 Contributions to Other Agencies 35,981 724,006 0 0
64 - Other Expenses Totals: 35,981 724,006 0 0
68 - Capital Expenses
401-0000-74010 Land Acquisition 1,464 2,591,435 0 0
68 - Capital Expenses Totals: 1,464 2,591,435 0 0
0000 - Undesignated Totals: 6,410,644 78,413,128 17,950,700 17,950,700
401 - CAPITAL IMPROVEMENT PROGRAMS Totals: 6,410,644 78,413,128 17,950,700 17,950,700
Funding for Landscape and Lighting Median Island Improvements ($500,000) is allocated in the Lighting and Landscape Fund.
Funding for Developer Reimbursements ($400,000) is allocated in the Transportation DIF Fund.
161
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
2023/24 CAPITAL IMPROVEMENT PROGRAM SUMMARY
Project No. Project Total Funding
2324ADA ADA Accessible Ramps - Various Locations $ 20,00
2324CPM Citywide Preventative Maintenance Plan Improvements $ 50,00
2324PMP Pavement Management Plan Street Improvements $ 1,500,00
2324STI Sidewalks - Various Locations $ 55,00
2324TMI Citywide Traffic Signal Maintenance Improvements $ 235,00
2324DRA Citywide Drainage Enhancements $ 477,00
201702 Developer Reimbursement for DIF Eligible Improvements $ 400,00
201804 Landscape and Lighting Median Island Improvements $ 500,00
201805 Maintenance and Operations Yard
201905 )Iementation 1,
2022f Avenue 48 Art and Music Line 2,400,00
202102* Fritz Burns Park Improvements 5,500,00
202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 439,40
202301 Avenue 58 Pavement Rehabilitation (Jefferson Street to Madison Street) 1,380,00
202302 Avenue 52 Monroe Street (New Traffic Signal) 150,00
202303 Washington Street Sidewalk Improvements (Avenue 50 to Calle Tampico) 478,00
202304 Highway 111 Event Site 500,00
202305 X Park Pedestrian Signal 250,00
202306 La Quinta Parks Phase I (Sports Complex, CMP, and La Quinta Park) 650,00
202307 Citywide Miscellaneous ADA Improvements 136,30
202308 X Park Building ADA Improvements 350,00
202309 Washington Street Connector to Art and Music Line $ 1,200,00
X02310 SilverRock Dust Control Improvements $ 1,000,00
1 TOTAL: $ 18,850,70(
Multiple funding sources
TEAL: Measure G Funds $6,600,000 (35%)
II
ORANGE: General Funds $4,902,000 (26%)
WHITE: Measure A and SB1 RMRA Funds $2,782,400 (14.8%)
Special Revenue Funds $4,566,300 (24.2%)
$ 18,850,700 2023/24 CIP Program
(500,000) Funding allocated in the Lighting and Landscape Fund
(400,000) Funding allocated in the Transportation DIF Fund
$ 17,950,700 TOTAL CIP FUND BUDGETED EXPENSES
162
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
DESCRIPTION OF FUNDS
FUND TYPE - GENERAL FUND
101 - GENERAL FUND - The primary fund of the City used to account for all revenue and expenditures of
the City not legally restricted as to use. A broad range of municipal activities are provided through this fund
including City Manager, City Attorney, Finance, City Clerk, Design & Development, Public Safety (Police
and Fire), Public Works, and Community Services.
FUND TYPE - SPECIAL REVENUE FUNDS
105 — DISASTER RECOVERY FUND — This fund was created to recognize one-time federal funding
passed by Congress in 2021, an act designed to deliver relief to American workers and aid in economic
recovery in the wake of COVID-19 by providing Coronavirus state and local fiscal recovery funds for state
and local governments.
201 - GASOLINE TAX FUND - To account for gasoline sales tax allocations received from the State of
California. These revenues are restricted by the State to expenditures for street related purposes only.
202 - LIBRARY AND MUSEUM FUND — This fund accounts for the revenues from property taxes
generated 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 - This fund is used to account for revenues from the Community
Development Block Grant (CDBG) received from the federal government and the expenditures of those
resources.
212 — STATE LAW ENFORCEMENT SERVICES ACCOUNT (SLESA) FUND - This fund is used to
account for State of California funds received for law enforcement activities of the Riverside County
Sheriff's Department, also known as Citizen for Public Safety (COPS).
215 — LIGHTING AND LANDSCAPE FUND — This fund accounts for special assessments levied on real
property and the expenditure therefore from city-wide lighting and landscape maintenance and
improvements.
220 - QUIMBY FUND - This fund is used to account for the accumulation of developer fees received under
the provisions of the Quimby Act for park development and improvements. Capital projects to be funded
from this source will be budgeted and expended in a separate Capital Projects Fund.
221 - AB 939 CAL -RECYCLE FUND - This fund is used to account for franchise fees collected from the
city waste hauler that are used to reduce waste sent to landfills through recycling efforts.
223 - MEASURE A FUND — In 1988, Riverside County voters approved a half cent sales tax, known as
Measure A, to fund a variety of highway improvements, local street and road maintenance, commuter
assistance and specialized highway transit projects. This fund is used to collect this tax and pursuant to the
provision of Measure A, it is restricted for local street and road expenditures.
226 — EMERGENCY MANAGEMENT PERFORMANCE FUND — Revenue received from the California
Office of Emergency Services (CaIOES) and restricted for emergency operations center (EOC) materials
and trainings.
163
CITY OF LA QUINTA FY 2023/24 ADOPTED BUDGET
DESCRIPTION OF FUNDS - CONTINUED
227 — STATE HOMELAND SECURITY PROGRAM (SHSP) FUND — Revenue received from the State
Homeland Security Grant Program to local governments to assist to further the State of California's efforts
to prepare for natural and man-made disasters and terrorism related impacts to communities.
230 — CASp FUND, AB 1379 — This fund was established as required under Assembly Bill 1379 and
Senate Bill 1186 for the collection of the annual $4.00 business license accessibility fee. Funds shall be
utilized for expenses related to enhancing accessibility requirements.
235 - SOUTH COAST AIR QUALITY FUND - This fund is used to account for contributions from the South
Coast Air Quality Management District, uses are limited to the reduction and control of airborne pollutants.
244 — HOUSING GRANTS - This fund is used to account for housing related grants as required by outside
agencies for reporting purposes.
247 — ECONOMIC DEVELOPMENT FUND — This fund accounts for revenues and expenditures related to
proceeds from sale of City owned land and future economic development.
270 - ART IN PUBLIC PLACES - This fund accounts for development fees paid in lieu of acquisition and
installation of approved artworks in a development with expenditures restricted to acquisition, installation,
maintenance, and repair of artworks at approved sites.
275 — PUBLIC SAFETY OFFICERS FUND - This fund may be used for payments to survivors of deceased
police or fire personnel serving the City of La Quinta.
241 and 243 HOUSING AUTHORITY - These funds are used to account for the housing activities of the
Housing Authority which are to promote and provide quality affordable housing.
249 SUCESSOR AGENCY BOND FUNDS - This fund is restricted per individual bond covenants.
405 — SUCCESSOR AGENCY PROJECT AREA 1 CAPITAL IMPROVEMENT FUNDS — This fund is
restricted per individual bond covenants.
760 - SUPPLEMENTAL PENSION PLAN FUND — This fund is a defined contribution pension plan
established by the City to provide retirement excess benefits to general employees of the City.
761 — OTHER POST EMPLOYMENT BENEFIT (OPEB) TRUST — The City participates in the California
Employers' Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations.
The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund
OPEB obligations.
762 — PENSION TRUST FUND — In 2019, the City established a Section 115 Trust Agreement with U.S.
Bank National Association and Public Agency Retirement Services (PARS), Trust Administrator. The
Section 115 Trust was established as a means to set aside monies to fund the City's pension and OPEB
obligations. Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing
benefits to plan members, and the assets are protected from creditors of the City. The purpose of the Trust
is to address the City's pension obligations by accumulating assets to reduce the net pension liability.
164
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
DESCRIPTION OF FUNDS - CONTINUED
FUND TYPE — DEBT SERVICE FUND
310 - FINANCING AUTHORITY, DEBT SERVICE - This fund is used to account for the debt service that
will be used for the principal and interest payments of the Financing Authority's outstanding debt and any
related reporting requirements.
FUND TYPE - CAPITAL PROJECTS FUNDS
225 - INFRASTRUCTURE FEE FUND - This fund is used to account for the accumulation of resources,
provided through developer fees for the acquisition, construction or improvement of the City's infrastructure
as defined by Resolution. Capital projects to be funded from this source will be budgeted and expended in
a separate Capital Projects Fund.
250 — TRANSPORTATION DIF, 251 - PARK & RECREATION DIF, 252 - CIVIC CENTER DIF, 253 -
LIBRARY COMMUNITY CENTER, 254— COMMUNITY CENTER DIF, 255 - STREET FACILITIY DIF, 256
- PARK FACILITY DIF, 257 - FIRE DIF FUNDS, AND 259 — MAINTENANCE FACILITIES DIF FUND -
These funds are used to account for developer impact fees collected for specific public improvements and
may not be utilized for ongoing operational expenses.
401 - CAPITAL PROJECTS FUND — This fund is used to account for the planning, design, and
construction of various capital projects throughout the City of La Quinta.
FUND TYPE - INTERNAL SERVICE FUNDS
501 - FACILITY AND FLEET REPLACEMENT FUND - This fund is used to account for the ultimate
replacement of city owned and operated vehicles, heavy equipment, and facilities.
502 - INFORMATION TECHNOLOGY FUND - This fund is used to account for the ultimate replacement of
city owned and operated computer hardware, software and computer maintenance and operations.
503 - PARK EQUIPMENT & FACILITIES FUND - This fund is used to account for the replacement of city
owned and operated park equipment and facilities.
504 — INSURANCE FUND — This fund is used to account for the city's insurance coverages.
FUND TYPE — ENTERPRISE FUNDS
601 - SILVERROCK GOLF COURSE FUND - This account is used to account for the activities of the
SilverRock Golf course.
602 - SILVERROCK GOLF COURSE RESERVE FUND - This fund is used to account for golf course
reserves for future capital improvements of the SilverRock Golf course.
165
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
GLOSSARY OF BUDGET TERMS
The following is a list of commonly used financial terms:
ALLOCATE - To divide a lump -sum appropriation which is designated for expenditure by specific
organization units and/or for specific purposes, activities, or objects.
APPROPRIATION - An authorization made by the Council which permits the City to incur
obligations and to make expenditures of resources.
ASSESSED VALUATION - A dollar value placed on real estate or other property by Riverside
County as a basis for levying property taxes.
ASSET - Anything having commercial or exchange value that is owned by a business, institution or
individual.
AUDIT - Conducted by an independent Certified Public Accounting (CPA) Firm, the primary
objective of an audit is to determine if the City's Financial Statements present the City's financial
position fairly and results of operations are in conformity with Generally Accepted Accounting
Principles (GAAP).
BALANCED BUDGET - A budget in which planned expenditures do not exceed projected funds
available.
BALANCE SHEET - A financial statement reporting the organization's assets, liabilities and equity
activities.
BUDGET - The document created by the staff and approved by the City Council which establishes
the broad policy guidance on the projection of revenues and the allocation toward various types of
expenditures.
BUDGET CALENDAR — This is a schedule of the dates which is followed in the preparation,
adoption, and administration of the budget.
BUDGET MESSAGE - Included in the opening section of the Financial Plan, the Message provides
the Council and the public with a general summary of the most important aspects of the document,
changes from the previous fiscal years, and the views and recommendations of the City Manager.
CONSUMER PRICE INDEX (CPI) - A measure used to reflect the change in the price of goods and
services.
CONTINGENCY - An appropriation of funds to cover unforeseen events that occur during the fiscal
year such as flood emergencies, Federal mandates, shortfalls in revenue, and similar eventualities.
CONTINUING APPROPRIATION - Funds committed for a previous fiscal year expenditure which
were not spent in the year of appropriation but are intended to be used in the succeeding year.
CONTRACTUAL SERVICES - Services rendered to City activities by private firms, individuals or
other governmental agencies. Examples of these services include engineering, law enforcement,
and city attorney services.
166
CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
GLOSSARY OF BUDGET TERMS Continued
DEPARTMENT - A major organizational unit of the City which has been assigned overall
management responsibility for an operation or a group of related operations within a functional area.
DESIGNATED FUND BALANCE - A portion of unreserved fund balance designated by City policy
for specific future use.
ENCUMBRANCE - The legal commitment of appropriated funds to purchase an item or service. To
encumber funds means to set aside or commit funds for a future expenditure.
EXPENDITURE - The outflow of funds paid for goods or services obtained.
FEES FOR SERVICES - Charges paid to the City by users of a service to help support the costs of
providing that service.
FISCAL YEAR - The fiscal year is defined as the beginning and ending period for recording
financial transactions. The City has specified July 1 to June 30 as its fiscal year.
FIXED ASSETS — Fixed Assets are assets of a long-term nature such as land, buildings,
machinery, furniture, and other equipment. The City has defined such assets as those with an
expected life in excess of one year and an acquisition cost in excess of $5,000.
FRANCHISE FEE - A franchise fee is charged for the privilege of using public right-of-way and
property within the City for public or private purposes. The City currently accesses franchise fees on
cable television, utilities, and trash collection contractors.
FUND - An accounting entity that records all financial transactions for specific activities or
government functions. The fund types used by the City are: General, Special Revenue, Capital
Project, Debt Service, Enterprise, and Internal Service Funds.
FUND BALANCE — Fund Balance is the excess of current assets over current liabilities and
represents the cumulative effect of revenues and other financing sources over expenditures and
other financing uses.
GENERAL FUND - The General Fund is the primary operating fund of the City. All revenues that
are not allocated by law or contractual agreement to a specific fund are accounted for in the
General Fund. With the exception of subvention or grant revenues restricted for specific uses,
General Fund resources can be utilized for any legitimate governmental purpose.
GOAL - A goal is a statement of broad, direction, purpose, or intent.
GRANT -Contributions of cash or other assets from another governmental agency to be used or
expended for a specified purpose, activity, or facility.
INFRASTRUCTURE - Fund contributions of cash or other assets from development -oriented
applicants used for the City's basic system of its physical plant, (i.e., streets, water drainage, public
buildings and parks).
INVESTMENT REVENUE — Investment revenue that is received as interest from the investment of
funds not immediately required to meet cash disbursement obligations.
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CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
GLOSSARY OF BUDGET TERMS Continued
JOINT POWERS AUTHORITY (J.P.A.) - A joint venture that is comprised of two or more
governmental entities sharing the cost of providing a public service.
LIABILITY - A claim on the assets of an entity.
LINE -ITEM BUDGET - A budget that lists detailed expenditure categories (salary, materials,
telephone service, travel, etc.) separately, along with the amount budgeted for each specified
category. The City uses a program rather than line -item budget, although detail line -item accounts
are maintained and recorded for financial reporting and control purposes.
MUNICIPAL - In its broadest sense, municipal is an adjective which denotes the state and all
subordinate units of government. In a more restricted sense, an adjective which denotes a city or
village as opposed to other local governments.
OPERATING BUDGET — This is the portion of the budget that pertains to daily operations providing
governmental services.
PERSONNEL SERVICES - Costs associated with providing the staff necessary to provide the
desired levels of services; included in personnel services are both salary and benefit costs.
POLICY - A direction that must be followed to advance toward a goal. The direction can be a
course of action or a guiding principle.
PROGRAM - A grouping of activities organized to accomplish basic goals and objectives.
PROGRAM BUDGET — This is a budget that focuses upon the goals and objectives of an agency
or jurisdiction.
PROPERTY TAX - A statutory limited tax levy which may be imposed for any purpose.
QUARTERLY BUDGET REPORT — This is a comprehensive report providing an update of the
City's financial position.
RESERVE - An account used to indicate that a portion of a fund's balance is legally restricted for a
specific purpose and is, therefore, not available for general appropriation.
REVENUE - Funds that the government receives as income. It includes such items as tax
payments, fees from specific services, receipts from other governments, fines, forfeitures, grants,
shared revenues, and interest income.
RISK MANAGEMENT — This is an organized attempt to protect an organization's assets against
accidental loss in the most cost-effective manner.
SALES TAX - A tax on the purchase of goods.
SPECIAL ASSESSMENT - A compulsory levy made against certain properties to defray part, or all
the costs of a specific improvement or service deemed to primarily benefit those parties. (Special
Assessments are also known as benefit fees)
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CITY OF LA QUINTA
FY 2023/24 ADOPTED BUDGET
GLOSSARY OF BUDGET TERMS Continued
SPECIAL REVENUE FUNDS - Funds used to account for the proceeds from specific revenue
sources (other than trusts or major capital projects) that are legally restricted to expenditures for
specific purposes.
SUPPLIES AND SERVICES - A general category used for clarifying expenditures for various
supplies and services which are normally used within a fiscal year.
TRUST AND AGENCY FUNDS - Also known as Fiduciary Fund Types, these funds are used to
account for assets held by the City in a trustee capacity or as an agent for private individuals,
organizations, or other governmental agencies.
USER FEES - The payment of a fee for direct receipt of a service by the party benefiting from the
service.
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