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FY 2024/2025 BudgetCITY OF LA QU I NTA l� . , r r Y e� a r s' a Adopted Budget t(vQu0&(V ta �a CALIFORNIA CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET TABLE OF CONTENTS INTRODUCTION CityCouncil and Staff................................................................................................................................... I TransmittalLetter.........................................................................................................................................II Budget Summary and Introduction........................................................................................................... IV GANN Limit Appropriation Calculation....................................................................................................... XI Summaries/Charts...................................................................................................................................... 1 GENERALFUND Revenues...................................................................................................................................................... 32 Expenses......................................................................................................................................................38 CityCouncil...................................................................................................................................................38 CityManager................................................................................................................................................40 CityManager.....................................................................................................................................41 HumanResources............................................................................................................................43 Marketing & Community Relations....................................................................................................45 CityAttorney.................................................................................................................................................47 CityClerk......................................................................................................................................................48 CommunityServices.....................................................................................................................................50 Community Services Administration.................................................................................................51 Wellness Center Operations.............................................................................................................53 Recreation Programs and Special Events........................................................................................55 PublicSafety.................................................................................................................................................57 Police................................................................................................................................................58 Fire....................................................................................................................................................60 Code Compliance/Animal Control.....................................................................................................63 PublicSafety Administration.............................................................................................................65 PublicWorks.................................................................................................................................................67 ParksMaintenance...........................................................................................................................68 PublicBuildings.................................................................................................................................71 PublicWorks Administration.............................................................................................................73 Public Works Development Services................................................................................................75 Streets- Traffic...................................................................................................................................77 EngineeringServices........................................................................................................................79 Design& Development.................................................................................................................................81 Design & Development Administration..............................................................................................82 Planning............................................................................................................................................84 Building.............................................................................................................................................86 TheHub............................................................................................................................................88 FiscalServices..............................................................................................................................................90 Finance.............................................................................................................................................91 CentralServices................................................................................................................................93 CALIFORNIA REVENUE — OTHER FUNDS Other Funds/Special Funds Revenue...........................................................................................................95 INTERNAL SERVICE FUNDS InternalService Funds................................................................................................................................111 Facility & Fleet Replacement Fund.............................................................................................................112 InformationTechnology Fund.....................................................................................................................114 ParkEquipment & Facility Fund..................................................................................................................116 InsuranceFund...........................................................................................................................................118 LIBRARY & MUSEUM FUND Library& Museum Fund..............................................................................................................................120 GAS TAX FUND GasTax Fund (Streets)..............................................................................................................................123 LIGHTING & LANDSCAPING FUND Lighting & Landscaping District...................................................................................................................125 HOUSING AUTHORITY HousingAuthority Funds............................................................................................................................127 FINANCING AUTHORITY FinancingAuthority.....................................................................................................................................133 SILVERROCK SilverRockGolf Resort................................................................................................................................135 OTHER FUNDS SpecialFunds Summary.............................................................................................................................137 Public Safety Fund (Measure G).....................................................................................................138 FederalAssistance Fund................................................................................................................139 SLESA(COPS) Fund......................................................................................................................140 QuimbyFund...................................................................................................................................141 AB 939 — CalRecycle Fund.............................................................................................................142 MeasureA Fund..............................................................................................................................143 Emergency Management Performance Grant (EMPG) Fund .........................................................144 State Homeland Security Programs (SHSP) Fund.........................................................................145 CASp, AB 1379 Fund......................................................................................................................146 ta �a CALIFORNIA South Coast Air Quality Fund..........................................................................................................147 EconomicDevelopment Fund.........................................................................................................148 TransportationDIF Fund.................................................................................................................149 Parks& Rec DIF Fund....................................................................................................................150 CivicCenter DIF Fund.....................................................................................................................151 LibraryDevelopment DIF Fund.......................................................................................................152 Community & Cultural Center DIF Fund.........................................................................................153 Maintenance Facilities DIF Fund.....................................................................................................154 Artin Public Places Fund................................................................................................................155 Supplemental Pension Plan Fund...................................................................................................156 CERBT OPEB Trust Fund...............................................................................................................157 PARSPension Trust Fund..............................................................................................................158 CAPITAL IMPROVEMENT PROGRAMS FiscalYear 2024/25....................................................................................................................................161 SUPPLEMENTAL INFORMATION SupplementalInformation...........................................................................................................................164 CITY COUNCIL & STAFF FISCAL YEAR 2024/25 City of La Quinta Adopted Budget City Council Linda Evans — Mayor John Pena — Mayor Pro -Tem Kathleen Fitzpatrick — Mayor Pro -Tem Deborah McGarrey — Council Member Steve Sanchez — Council Member City Staff 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 19, 2024 Citizens of the City of La Quinta and Members of the City Council, I am pleased to present the Adopted Fiscal Year 2024/25 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 2024/25 Operating Budget and the Capital Improvement Program (CIP). The Operating Budget forecasts $82,714,300 in revenue and proposes $83,331,665 of expenditures; utilizing $4,000,000 of Measure G reserves leaving a projected budget surplus of $3,382,635. Of the total Operating Budget expenditures, public safety costs (police/fire) are $30,215,410 or 36 percent. Sales tax, transient occupancy tax, and property tax continue to be the top three revenue sources. Combined, these revenues account for about 66% or $54,590,000 of the projected General Fund revenue of $82,714,300. Measure G sales tax revenue of $15,500,000 and utilizing $4,000,000 of Measure G reserves will be used to fund both police services (37% of the total Measure G revenue or $7,300,000) and capital projects (63% of the total Measure G revenue or $12,200,000). The 2024/25 CIP budget is $28,118,109 of which $5,717,000 is funded by the General Fund and $12,200,000 from Measure G. The remaining $10,201,109 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 roads, parks and facilities, drainage, and the Highway 111 corridor. W �GN'NW _ CALIFORNIA - General Fund Reserves The City continues to promote a long-term vision with sound financial management. The current general fund reserves total is projected to be $94,000,000 and based on budgeted numbers will increase by $6,187,289 ($3,382,635 budget surplus plus $2,804,654 from the annual loan repayment due to the General Fund from the Redevelopment Successor Agency) to $100,187,289 in 2024/25. The City also holds funds for specific purposes in trust accounts. The allocations are illustrated in the following table. Emergency Reserves Natural Disaster $ 15,000,000 Economic Disaster 13,000,000 Cash Flow Reserve 5,000,000 Capital Replacement Reserve 12,000,000 Unassigned Reserve 55,187,289 Total Committed & Unassianed Funds 100.187.289 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 2024/25 budget reflects the Council's dedication to providing excellent services and to ensuring that the community continues to prosper. Jon McMillen City Manger 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. FUND # SUMMARY OF REVENUES . E XPENDITURES FUND NAME BY FUND TOTAL REVENUES FOR2024/25 A� TOTAL EXPENSES SURPLUS/ (DEFICIT) 101 GENERAL FUND 82,714,300 83,331,665 617,365 105 DISASTER RECOVERY FUND 30,000 - 30,000 201 GAS TAX FUND 2,589,000 3,443,100 854,100 202 LIBRARY& MUSEUM FUND 3,143,000 2,555,615 587,385 203 PUBLIC SAFETY FUND 5,000 - 5,000 210 FEDERAL ASSISTANCE FUND CDBG 190,000 198,500 8,500 212 SLESF COPS 103,000 100,000 3,000 215 LIGHTING & LANDSCAPING FUND 4,000,500 3,957,700 42,800 220 JQUIMBYFUND - - - 221 AB 939 - CALRECYCLE 80,000 200,000 120,000 223 MEASURE A FUND 2,025,000 2,335,000 310,000 225 INFRASTRUCTURE FUND 1,000 - 1,000 226 EMERGENCY MANAGEMENT PERFORMANCE FUND 13,000 12,000 1,000 227 STATE HOMELAND SECURITY PROGRAM 5,500 5,000 500 230 CASp FUND, AB 1379 21,000 5,500 15,500 235 SO COAST AIR QUALITY FUND 54,500 40,000 14,500 241 HOUSING AUTHORITY FUND 1,452,000 1,715,440 263,440 243 RDA LOW -MOD HOUSING FUND 60,000 250,000 190,000 247 ECONOMIC DEVELOPMENT FUND 40,000 31,500 8,500 249 SA 2011 LOW/MOD BOND 18,000 250,000 232,000 250 TRANSPORTATION DIF 540,000 1,579,109 1,039,109 251 PARKS & RECREATION DIF 253,000 - 253,000 252 CIVIC CENTER DIF 103,000 - 103,000 253" LIBRARY DEVELOPMENT DIF 50,000 15,000 35,000 254 COMMUNITY CENTER DIF 105,000 500,000 395,000 255 STREET FACILITY DIF 1,000 - 1,000 256 PARK FAC ILITYDIF 100 100 257 FIRE PROTECTION DIF 53,000 - 53,000 259 MAINTENANCE FACILITIES DIF FUND 47,000 100,000 53,000 270 ART IN PUBLIC PLACES FUND 158,000 233,000 75,000 275 LQ PUBLIC SAFETY OFFICER FUND 3,000 - 3,000 310 LQ FINANCE AUTHORITY FUND 1,500 1,500 - 401 CAPITAL IMPROVEMENT PROGRAMS 27,218,109 27,218,109 - 405 SA PAI CAPITAL IMPROVEMENT BOND 500 - 500 501 FACILITY& FLEET REPLACEMENT FUND 1,705,000 1,628,750 76,250 502 INFORMATION TECHNOLOGY FUND 2,276,708 3,217,945 941,237 503 PARK EQUIP & FACILITY FUND 500,000 2,000,000 1,500,000 504 INSURANCE FUND 1,363,230 1,058,000 305,230 601 SILVERROCK RESORT FUND 5,484,500 5,365,000 119,500 602 SILVERROCK GOLF RESERVE FUND 98,000 - 98,000 760 SUPPLEMENTAL PENSION PLAN 7,000 12,850 5,850 761 CERBT OPEB TRUST HEALTH BENEFITS 40,000 1,500 38,500 762 PARS PENSION TRUST 200,000 30,000 170,000 GRAND TOTAL 136,752,44 141,391,783 (4,639,336) * This fund has an outstanding inter -agency loan due to the Successor Agency. 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. ivy 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) 2024/25 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. 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. v 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 2024/25. 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 2023/24 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 2023/24. City Manager's Office • Implemented a new city-wide phone system. • Created and completed a new tourism website on PlaylnLaQuinta.com. • Enhanced the City's internal documents and programs through branding and graphic design. • Executed the first external brand activation event in San Diego. • Launched City strategic plan. • Successfully updated the salary schedule to enhance recruitment efforts, improve employee retention, and maintain a competitive edge. City Clerk's Office • Completed updates to the City's Master Fee Schedule to comply with legislative mandates and improve fee schedule clarity due to streamlining of internal City processes. V1 • Implemented software to automate the renewal and tracking of insurance certificates from contractors and vendors. • Implemented Cablecast software for public meetings livestream and video archive, which includes Spanish closed caption option. • Managed electronic archival and digitization of City records in Laserfiche; and maintained the City's online public records portal (Weblink) available 24/7. • Digitized 1,600 fire permits and plans, responded timely to 1,061 requests for public records, and executed and reviewed 200+ agreements. • Facilitated the annual City's and Outside Agencies' Boards and Commissions recruitment with 38 applicants to fill 18 vacancies. • Updated the City's Boards and Commissions Handbook. • Conducted citywide training on public meetings protocols and requirements, agreements and insurance, and staff reports writing. • Completed monthly Short -Term Vacation Rental Program audits to ensure compliance and accurate transient occupancy tax remittance. Community Services • Enhanced the Art in Public Places Program (APP) with updating the catalog and apprised the city's current art collection; activated a walking tour that highlights art from City Hall, Civic Center Campus, Wellness Center and Library. • Expanded program offerings and operating hours at the X Park. • Activated the Civic Center Campus with the Activities Promenade which includes table tennis and cornhole. • Partnered with FIND Food Bank to provide mobile market food distribution twice a month at the Library and Wellness Center parking lot. • Enhanced the Community Services recognition programs to include a distinguished citizen, junior inspiration & youth achievement and community service awards. • Updated fitness equipment that included treadmills and recumbent bikes and provided monthly luncheons at the Wellness Center. • Successfully executed a new multi-year Memorandum of Understanding (MOU) agreement for library, museum, and makerspace services. Partnered with providing the new hydroponics system for the Hydro Harvest program (growing vegetables and fruit) at the library. • Successfully executed a new multi-year agreement for year-round pool programs and events for Fritz Burns Pool. • Partnered with Library and the Living Desert to have a Certified Wildlife Habitat; Museum provided successful exhibits such as The Newest Americans, Desert Views, Mission Grafica, and La Quinta Legends: Frank Capra and The Fisherman Steps. • Collaborated with Public Works to get the Cultural Campus preliminary plans approved by Council and advance to the construction design phase. vii Public Works • Completed 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. • Installed new shade structures at Adams, Velasco, Eisenhower, Seasons, and La Quinta Park. • Completed installation of new benches and a Bocce Ball Court at the Event Park. • Installed new fitness equipment at the perimeter walkway around La Quinta Park. • Completed landscape renovations on Jefferson between Ave 52 & 54; and on Ave 52 between Washington Street and the entrance to SilverRock. • Started phase II of the Public Safety Camera System (PSCS), as a part of the CV -Sync project. • Completed Village Undergrounding Feasibility Study for future implementation and funding requirements. Design and Development • Held study session discussions on the Sphere of Influence and potential annexation, including completing a fiscal study, report on infrastructure conditions and needs, and began outreach (survey) to the Vista Santa Rosa community. • Completed the review, planning and entitlements for several large residential development projects, including La Quinta Village Apartments, Club @Coral Mountain, and Travertine. • Completed the review, planning, and entitlements for commercial and mixed use residential/retail developments in the Village district, including the McQuaid Art Studio and apartments, four Village Hospitality Homes, and Calle Estado mixed- use retail/residential. • Implemented the Tyler permit management software for the HUB/Permit Services Center. • Hired a Senior Planner position to support the Planning Division team. Fiscal Services • Achieved a balanced budget for FY 23/24, ensuring that the city operated within its financial means while funding key services and projects. • Provided ongoing training for finance staff, enhancing their skills and knowledge in key areas such as general ledger, compliance, and internal controls. • Monitored fiscal impacts and federally reimbursable expenses related to Tropical Storm Hilary. • Evaluated and selected a new investment inventory software and the City's independent auditing firm. • Awarded a Certificate of Excellence in Financial Reporting for the Cities 2022/23 Annual Comprehensive Financial Report. • Implemented new GASB 96 Subscription -Based Information Technology Arrangements (SBITAs) in coordination with the City's auditing firm. PLANNED GOALS FOR FISCAL YEAR 2024/25 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 • Expand the City's recycling promotion strategy to include tourism marketing, as well as local outreach. • Increase Public Relations with the assistance of the City's marketing agency. • Execute the second external brand activation event in Seattle, Washington. • Enhance the city's internal broadband infrastructure. • Enrich legislative outreach and work with lobbyists to apply for more government grants. • Continue community outreach for the strategic plan. • Improve the delivery of Human Resources programs and processes through updated technology and resources. City Clerk's Office • Perform Election Official duties for the November 2024 General Election. • Complete a comprehensive fee study of the master fee schedule. • Update the City's Records Retention Schedule. • Focus on training Clerk's Office staff in risk management to stay current with new policies and laws. • Complete audio/visual system upgrades at City Hall and Wellness Center. • Implement new payment processing system for short-term vacation rental permits and transient occupancy tax remittances citywide. • Continue monitoring short-term vacation rental program processes and software updates to ensure no further modifications are needed. Community Services • Upgrade the Wellness Center multipurpose room with new audio/video components for use with programs, meetings, events. • Enhance library/makerspace pop-up programs at park and school sites, senior living facilities, and include additional mobile resource van program opportunities. • Coordinate and enhance community event opportunities and expand the Concert in the Park series at SilverRock Park. • Partner with Desert Recreation District, Boys & Girls Club, and YMCA on new programs/events for the community and La Quinta High School to establish the La Quinta Youth Collective. • Update the Art in Public Places (APP) strategic plan and work with the Arts and Community Services Commission on future art opportunities such as murals, signal box art, commissioned artwork for the pedestals in the Village and the art pads at SilverRock Park. • Coordinate efforts with Public Works to address the on-going condition and maintenance of the parks and shared sports fields. M • Collaborate with Public Works to begin construction of the Cultural Campus, guiding the cultural, art, and museum archive components of the project. Public Works • Complete installation of a new playground at La Quinta Park and restore the perimeter landscape around the park and parking lot. • Restore landscapes in the center medians on Highway 111 between Washington Street and Jefferson Street; the park way on Washington between Point Happy Way and Highland Palms Drive; the perimeter landscape around SilverRock and the center median on Ave 52 between SilverRock and Jefferson. • Complete HWY 111 Pavement Rehabilitation, current 2021-2026 Pavement Management Plan, and create new 2026-2031 Pavement Management Plan. • Complete Dune Palms Bridge and design of the new Avenue 50 Bridge. • Complete Fritz Burns Park, Maintenance & Operations Yard, and Cultural Campus designs. 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 Southern Sphere of Influence (SOI) and the potential annexation of the SOI. • Consider Code development updates to the Village District, clarifying zoning and development standards, and allowing design and development flexibility with the goal of streamlining the planning and review process and allow for cohesive infill development and connectivity. Fiscal Services • Provide assistance with economic projections for feasibility study of possible annexation, including Sphere of Influence (SOI) expansion. • Review and update financial policies and ensure the continuation of monitoring internal controls to safeguard the City's assets. • Evaluate the City's process of planning, forecasting, and budgeting by implementing labor costing and financial forecasting software. • 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. 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. 0 CITY OF LA QUINTA 14,240,507 12,932 14,840 14.80% FY 2024/25 ADOPTED BUDGET City of La Quinta -0.64% 16,452,801 4,452,292 93-94 16,452,801 14,840 Gann Limit Appropriation Calculation 5.75% N/A 0.16% 2.72% (Page 1 of 2) FY 2024/25 5,301,754 94-95 16,452,801 15,693 16,634 6.00% (1) (2) (3) (4) (5) (6) (7) (8) (9) M City's City's U.S. CPI % Change in Local % Change M M 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% -0.64% 16,452,801 4,452,292 93-94 16,452,801 14,840 15,693 5.75% N/A 0.16% 2.72% 17,871,744 5,301,754 94-95 16,452,801 15,693 16,634 6.00% N/A 0.14% 0.71% 19,077,886 6,561,880 95-96 19,077,886 16,634 17,101 2.81% N/A N/A 4.72% 20,539,255 7,762,496 96-97 20,539,255 17,101 18,045 5.52% N/A N/A 4.67% 22,685,183 8,257,148 97-98 22,685,183 18,045 19,217 6.49% N/A N/A 4.67% 25,286,762 9,667,831 98-99 25,286,762 19,217 20,444 6.38% N/A N/A 4.15% 28,017,719 12,222,332 99-00 28,017,719 20,444 21,763 6.45% N/A N/A 4.53% 31,176,447 9,801,749 00-01 31,176,447 21,763 24,240 10.77% N/A N/A 4.91% 36,229,777 10,785,551 01-02 36,229,777 24,240 26,321 12.66% N/A N/A 7.82% 44,008,314 12,181,391 02-03 44,008,314 26,321 28,715 10.52% N/A N/A -1.27% 48,020,286 14,233,708 03-04 48,020,286 28,715 30,452 5.99% N/A N/A 2.31% 52,072,415 14,547,338 04-05 52,072,415 30,452 32,522 5.90% N/A N/A 3.28% 56,953,433 16,507,192 05-06 56,953,433 32,522 36,145 9.19% N/A N/A 5.26% 65,458,514 22,777,443 06-07 65,458,514 36,145 38,340 5.40% N/A N/A 3.96% 71,725,407 27,384,580 07-08 71,725,407 38,340 41,092 6.44% N/A N/A 4.42% 79,718,951 32,163,100 08-09 79,718,951 41,092 42,743 4.46% N/A N/A 4.213% 86,846,889 33,562,980 09-10 86,846,889 42,743 43,778 2.42% N/A N/A 0.62% 89,500,065 33,519,652 10-11 89,500,065 43,778 37,307 (1) 1.35% N/A N/A -2.54% 88,404,325 30,055,388 11-12 88,404,325 37,307 37,836 (1) 1.42% N/A N/A 2.51% 91,910,124 29,884,568 12-13 91,910,124 37,688 38,075 (2) 1.03% N/A N/A 3.77% dd 96,357,500 31,954,838 13-14 96,357,500 38,190 38,412 0.55% N/A N/A 5.12% 101,848,105 33,412,900 14-15 101,848,105 38,412 39,032 1.61% N/A N/A -0.23% 103,249,837 35,982,642 15-16 103,249,837 39,032 39,694 1.72% N/A N/A 3.82% 109,037,717 37,391,100 16-17 109,037,717 39,694 39,977 1.69% N/A N/A 5.37% J 116,834,735 39,339,800 17-18 116,834,735 39,977 40,677 (2) 1.25% N/A N/A 3.69% 91 122,660,261 48,021,600 18-19 122,660,261 40,605 41,753 1.48% N/A N/A 3.67% 129,043,889 51,452,200 19-20 129,043,889 41,753 42,098 (2) 0.83% N/A N/A 3.85% 135,124,379 56,851,900 20-21 135,124,379 40,389 40,660 (2) 0.67% N/A N/A 3.73% 141,103,621 49,433,000 21-22 141,103,621 40,906 41,247 (2) 0.83% N/A N/A 5.73% 150,427,126 57,775,110 22-23 150,427,126 37,949 37,860 (2) -0.23% N/A N/A 7.55% 161,412,270 67,321,000 23-24 161,412,270 37,562 37,979 2 1.11% N/A N/A 4.44% 170,450,479 75,918,000 24-25 170,450,479 37,824 38,370 2 1.44% N/A N/A L 3.62% 179,170,357 78,469,200 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. XI CITY OF LA QUINTA GANN APPROPRIATION LIMIT ANALYSIS FY 2024/25 ADOPTED BUDGET (Page 2 of 2) In 1979, Proposition 4, the "Gann" initiative, was passed. The Proposition created Article X11113 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 2024/25 is $179.2 million. "Proceeds of taxes" are projected to be $78.5 million in FY 2024/25 allowing the City a margin of $100.7 million. the graph below, the highest bars represent the spending limit and the lower bars represent the appropriation of proceeds of taxes for 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 0 CITY OF LA QUINTA SPENDING LIMIT VERSUS APPROPRIATION OF PROCEEDS OF TAXES 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 24-25 XII CITY OF LA QUINTA REVENUE SUMMARY Tax Revenues Licenses & Permits Intergovernmental Charges for Services Fines, Forfeitures & Abatements Use of Money & Property Miscellaneous Plus CIP Savings/ Use of Reserves & Carryovers 1*1»►Py4-11151uL1 Z� Salaries and Benefits Contract Services Maintenance & Operations Other Expenses Repair & Maintenance Utilities Capital Expenses Internal Service Charges Transfers Out BUDGET SHORTFALL/ (SURPLUS Measure G Reserve Allocation BUDGET SURPLUS/(DEFICIT) FY 2024/25 ADOPTED BUDGET 2023/24 2024/25 Current Budget Adopted GENERAL FUND OVERVIEW 63,646,000 63,270,000 2,701,300 2,386,500 9,178,000 11,253,000 1,153,200 1,028,700 395,500 341,000 4,360,000 3,690,000 1,443,100 745,100 82,877,100 82,714,300 28,500,000* 0 111,377,100 82,714,300 13,389,700 14,129,715 34,177,500 36,220,000 4,746,250 4,533,300 501,500 505,000 172,500 40,000 976,600 910,450 1,119,000 215,000 5,304,200 5,304,200 41,489,381 21,474,000 101.876.631 83.331.665 9,500,469 (617,365) (1,500,000) 4,000,000 8,000,469 3,382,635 Carryovers from 2022/23 to 2023/24 for multi-year project expenses increased the Current 2023/24 Budget (Revenues and Expenses). All approved budget adjustments during the 2023/24 fiscal year are also included in the Current 2023/24 Budget. The 2024/25 Adopted column reflects all adopted budgetary requests as of June 18, 2024. Additional adjustments may be approved during the fiscal year. In addition, carryovers from 2023/24 to 2024/25 will be added after the 2023/24 Year -End Budget Report is approved. CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET ESTIMATED CURRENT RESOURCES: REVENUES: EXPENDITURES: TAXES $ 63,270,000 LICENSES & PERMITS 2,386,500 INTERGOVERNMENTAL 11,253,000 CHARGES FOR SERVICES 1,028,700 FINES & ASSESSMENTS 341,000 OTHER/MISCELLANEOUS 4,435,100 ESTIMATED CURRENT REQUIREMENTS: EXPENDITURES: CITY COUNCIL $ 346,400 CITY MANAGER DEPARTMENT 4,319,600 CITY MANAGER'S DIVISION 1,641,100 HUMAN RESOURCES 745,900 MARKETING/COMMUNITY RELATIONS 1,932,600 CITY ATTORNEY 800,000 CITY CLERK DEPARTMENT 1,406,570 COMMUNITY SERVICES 3,356,000 CS ADMINISTRATION 716,400 WELLNESS CENTER OPERATIONS 683,600 RECREATION PROGRAMS/SPECIAL EVENTS 1,956,000 PUBLIC SAFETY 32,306,640 POLICE 19,643,300 FIRE 10, 572,110 CODE COMPLIANCE/ANIMAL CONTROL 1,821,340 PUBLIC SAFETY ADMINISTRATION 269,890 PUBLIC WORKS 10,060,180 PARKS MAINTENANCE 4,538,300 PUBLIC BUILDINGS 1,875,750 PUBLIC WORKS ADMINISTRATION 835,797 DEVELOPMENT SERVICES 539,383 STREETS- TRAFFIC 1,036,550 ENGINEERING SERVICES 1,234,400 DESIGN & DEVELOPMENT 4,697,175 D&D ADMINISTRATION 826,800 PLANNING 856,900 BUILDING 1,513,600 THE HUB 1,499,875 FISCAL SERVICES 26,039,100 FINANCE 2,103,500 CENTRAL SERVICES (Includes CIP) 23,935,600 PRELIMINARY BUDGET DEFICIT $ (617,365) USE OF MEASURE G SALES TAX RESERVES 4,000,000 61 CITY OF LA QUINTA MEASURE G REVENUES AND USES SUMMARY FY 2024/25 ADOPTED BUDGET 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 Actual 16,088,087 2023/24 Budget (Current) 15,700,000 2024/25 Budget (Adopted) 15,500,000 TOTAL $ 108,197,229 MEASURE G USES ear Earned Project Description Operational Capital Reserves Total by Year 2016/17 Eisenhower Dr. Retention Basin 750,000 Washington St. Connector to Art & Music Line 712,650 1,462,650 2017/18 Public Safety Fund 300,000 North La Quinta Landscape Improvements 1,802,576 Citywide Drainage Enhancements 2,407,373 La Quinta Village Road Diet Project 1,972,158 X -Park Funding 147,350 Alongi Building Improvements 800,000 SilverRock Event Site 321,900 SilverRock Event Site 244,700 Alongi Building at SilverRock Event Site 160,000 SilverRock Event Site 290,000 SilverRock Event Site Retention Basin 10,000 SilverRock Event Site Retention Basin 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 194,730 North La Quinta Landscape Improvements 2,129,613 SilverRock Event Site 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 411,013 Highway 111 Corridor Improvements 1,000,000 North La Quinta Landscape Improvements 3,703,369 Village Art Plaza Promenade 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 275,000 Highway 111 Corridor Improvements 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 1,408,356 Highway 111 Corridor Improvements 1,000,000 Fritz Burns Park Improvements 350,000 Allocate Bridge Funding 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 500,000 Sports Complex Lighting 300,000 Village Underground Utilities Feasibility 100,000 ADA Transition Plan Update 150,000 Village Parking Lot 500,000 Phase II Public Safety Camera System 1,797,000 Smart Infrastructure Feasibility 250,000 Highway 111 Corridor Improvements 1,000,000 Dune Palms Bridge Advance Funding Reimbursement (7,468,061) Measure G Reserves 2022/23 13,859,148 16,088,087 2023/24 Public Safety Contract Services 5,100,000 Highway 111 Corridor Improvements 1,000,000 Avenue 48 Art and Music Line 2,400,000 Fritz Burns Park Improvements 1,500,000 Highway 111 Event Site- Reprogrammed to Fritz Burns Park, see FY 24-25 - Washington St. Connector to Art & Music Line 1,200,000 Measure G Reserves 2023/24 4,500,000 15,700,000 2024/25 Public Safety Contract Services 7,300,000 Pavement Management Plan Street Improvements 1,000,000 Maintenance & Operations Yard 900,000 Cultural Campus 1,000,000 Highway 111 Corridor Area Plan Implementation 3,050,000 Fritz Burns Park Improvements 5,000,000 Citywide Dog Park Improvements 500,000 Welcome Center Improvements 750,000 Measure G Reserves 2024/25 4,000,000 15,500,000 TOTAL $ 33,208,000 $ 45,275,038 $ 29,714,191 $ 108,197,229 31 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET ESTIMATED ASSIGNED FUND BALANCE ESTIMATED AT 6-30-2024 ADDITIONS DELETIONS ESTIMATED AT 6-30-2025 0 '11:11a $ • $ - $ 4,000,000 $ 29,700,000 PUBLIC SAFETY FIRE SERVICE TRUST $ 14,800,000 $ - $ - $ 14,800,000 CARRYOVERS AND CAPITAL PROJECTS GENERAL FUND ONLY $ 25,950,000 $ LOAN PAYMENT $ - $ 25,950,000 PENSION TRUST FUND $ 5,400,000 TO GENERAL 200,000 $ - $ 5,600,000 OTHER POST EMPLOYMENT BENEFITS TRUST FUND $ FUND FROM $ OPERATING $ - ESTIMATED COMMITTED & UNASSIGNED ESTIMATED AT SUCCESSOR $ SURPLUS ESTIMATED AT 6 FUND BALANCE $ 6-30-2024 AGENCY /(SHORTFALL) 30-2025 NATURAL DISASTER $ 15,000,000 $ 15,000,000 ECONOMIC DISASTER $ 13,000,000 $ 13,000,000 CASH FLOW $ 5,000,000 $ 5,000,000 CAPITAL REPLACEMENT $ 12,000,000 $ 12,000,000 UNAPPROPRIATED $ 49,000,000 $ 2,804,654 1 $ 3,382,635 1 $ 55,187,289 TOTAL ESTIMATED RESERVES $ 94,000,000 $ 2,804,654 $ 3,382,635 $ 100,187,289 SUMMARY RESERVES 6/30/24 NET CHANGE $ $ 94,000,000 6,187,289 Net change, $6,187,289 RESERVES 6/30/24 $ 100,187,289 CALCULATION FOR FORMER REDEVELOPMENT AGENCY LOAN REPAYMENT FY 2024/25 Approved Repayment Fund Total Repayment Distribution % Distribution $ General Fund $ 3,505,817 x80% = 2,804,654 Housing Fund $ 3,505,817 x20% = 701,163 $ 3,505,817 ESTIMATED ASSIGNED FUND BALANCE ESTIMATED AT 6-30-2024 ADDITIONS DELETIONS ESTIMATED AT 6-30-2025 SALES TAX MEASURE G $ 33,700,000 $ - $ 4,000,000 $ 29,700,000 PUBLIC SAFETY FIRE SERVICE TRUST $ 14,800,000 $ - $ - $ 14,800,000 CARRYOVERS AND CAPITAL PROJECTS GENERAL FUND ONLY $ 25,950,000 $ - $ - $ 25,950,000 PENSION TRUST FUND $ 5,400,000 $ 200,000 $ - $ 5,600,000 OTHER POST EMPLOYMENT BENEFITS TRUST FUND $ 2,000,000 $ 40,000 $ - $ 2,040,000 TOTAL ASSIGNED RESERVES $ 81,850,000 $ 240,000 $ (4,000,000)1 $ 78,090,000 GENERALFUND CITY OF LA QUINTA EXPENSE SUMMARY BY CATEGORY FY 2024/25 ADOPTED BUDGET 2021/22 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted Salaries and Benefits 12,371,006 13,389,700 13,629,715 14,129,715 Contract Services 27,409,017 34,177,500 36,220,000 36,220,000 Maintenance & Operations 2,374,740 4,746,250 4,533,300 4,533,300 Other Expenses 144,689 501,500 505,000 505,000 Repair & Maintenance 0 172,500 40,000 40,000 Utilities 702,309 976,600 910,450 910,450 Capital Expenses 739,530 1,119,000 215,000 215,000 Internal Service Charges 3,314,650 5,304,200 5,304,200 5,304,200 Transfers Out 4,778,315 41,489,381 21,309,000 21,474,000 GENERAL FUND EXPENSES 51,834,255 101,876,631 82,666,665 83,331,665 CITY OF LA QUINTA GENERALFUND EXPENSES BY DEPARTMENT & CATEGORY 2022/23 2023/24 Actuals Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 1001 - City Council 312,671 322,900 346,400 346,400 Salaries and Benefits 245,737 282,400 295,900 295,900 Maintenance & Operations 66,934 40,500 50,500 50,500 1002 - City Manager 1,083,016 1,588,360 1,641,100 1,641,100 Salaries and Benefits 725,331 854,660 903,400 903,400 Contract Services 108,078 170,000 170,000 170,000 Maintenance & Operations 112,481 114,500 118,500 118,500 Other Expenses 58,927 300,000 300,000 300,000 Internal Service Charges 78,200 149,200 149,200 149,200 1003 - City Attorney 358,188 800,000 800,000 800,000 Contract Services 358,188 800,000 800,000 800,000 1004 - Human Resources 439,030 701,300 745,900 745,900 Salaries and Benefits 233,383 415,200 459,800 459,800 Contract Services 112,314 79,500 79,500 79,500 Maintenance & Operations 47,333 120,000 120,000 120,000 Internal Service Charges 46,000 86,600 86,600 86,600 1005 - City Clerk 996,957 1,169,670 1,406,570 1,406,570 Salaries and Benefits 590,870 737,070 804,670 804,670 Contract Services 242,931 225,000 390,000 390,000 Maintenance & Operations 28,548 37,200 41,500 41,500 Internal Service Charges 134,608 170,400 170,400 170,400 1006 - Finance 1,560,869 1,957,270 2,103,500 2,103,500 Salaries and Benefits 1,147,772 1,389,270 1,494,500 1,494,500 Contract Services 182,801 241,500 281,500 281,500 Maintenance & Operations 25,696 40,700 41,700 41,700 Internal Service Charges 204,600 285,800 285,800 285,800 1007 - Central Services 20,949,055 44,968,481 23,270,600 23,935,600 Salaries and Benefits 12,620,892 1,650,000 910,000 1,410,000 Maintenance & Operations 108,667 453,200 155,700 155,700 Capital Expenses 452,554 500,000 20,000 20,000 Internal Service Charges 822,300 875,900 875,900 875,900 Transfers Out 6,944,642 41,489,381 21,309,000 21,474,000 2001 - Police 16,244,512 18,618,300 19,643,300 19,643,300 Contract Services 16,077,040 18,320,500 19,459,000 19,459,000 Maintenance & Operations 7,689 15,000 15,000 15,000 Repair & Maintenance 60,540 172,500 40,000 40,000 Utilities 17,823 26,000 26,000 26,000 Capital Expenses 6,519 16,000 35,000 35,000 Internal Service Charges 74,900 68,300 68,300 68,300 2002 - Fire 7,702,139 10,247,120 10,572,110 10,572,110 Salaries and Benefits 197,817 176,020 262,510 262,510 Contract Services 7,033,798 9,137,000 9,643,000 9,643,000 Maintenance & Operations 122,699 167,500 233,000 233,000 Utilities 84,211 134,000 139,000 139,000 Capital Expenses 77,014 473,000 135,000 135,000 Internal Service Charges 186,600 159,600 159,600 159,600 3001 - Community Services Administrai 740,952 1,038,160 716,400 716,400 Salaries and Benefits 448,931 472,360 298,800 298,800 Contract Services 71,803 92,000 92,000 92,000 Maintenance & Operations 139,718 352,500 204,300 204,300 Internal Service Charges 80,500 121,300 121,300 121,300 3002 - Wellness Center Operations 717,948 837,870 683,600 683,600 Salaries and Benefits 559,481 495,970 439,500 439,500 Contract Services 24,849 30,000 36,000 36,000 GENERALFUND CITY OF LA QUINTA EXPENSES BY DEPARTMENT & CATEGORY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted Maintenance & Operations 33,718 64,200 65,400 65,400 Capital Expenses 0 130,000 25,000 25,000 Internal Service Charges 99,900 117,700 117,700 117,700 3003 - Recreation Programs & Special E 1,099,230 1,578,150 1,956,000 1,956,000 Salaries and Benefits 200,323 207,750 598,600 598,600 Contract Services 474,543 640,000 665,000 665,000 Maintenance & Operations 379,664 682,000 644,000 644,000 Internal Service Charges 44,700 48,400 48,400 48,400 3005 - Parks Maintenance 3,107,294 4,297,450 4,538,300 4,538,300 Salaries and Benefits 418,129 463,250 485,050 485,050 Contract Services 729,648 935,000 1,089,000 1,089,000 Maintenance & Operations 803,016 1,109,100 1,165,300 1,165,300 Utilities 453,101 533,600 542,450 542,450 Internal Service Charges 703,400 1,256,500 1,256,500 1,256,500 3007 - Marketing & Community Relatioi 1,648,064 1,864,660 1,932,600 1,932,600 Salaries and Benefits 160,546 194,360 301,300 301,300 Contract Services 481,020 537,000 495,000 495,000 Maintenance & Operations 960,497 1,098,600 1,101,600 1,101,600 Internal Service Charges 46,000 34,700 34,700 34,700 3008 - Public Buildings 1,504,048 1,795,750 1,875,750 1,875,750 Salaries and Benefits 557,885 678,050 726,050 726,050 Contract Services 208,330 279,500 279,500 279,500 Maintenance & Operations 257,246 253,700 365,700 365,700 Utilities 223,587 283,000 203,000 203,000 Internal Service Charges 257,000 301,500 301,500 301,500 6001 - Design & Development Administ 771,529 811,600 826,800 826,800 Salaries and Benefits 427,755 457,200 472,400 472,400 Contract Services 162,361 160,000 160,000 160,000 Maintenance & Operations 4,313 10,700 10,700 10,700 Internal Service Charges 177,100 183,700 183,700 183,700 6002 - Planning 652,601 717,400 856,900 856,900 Salaries and Benefits 417,922 455,900 590,200 590,200 Contract Services 146,180 150,000 150,000 150,000 Maintenance & Operations 19,500 24,900 30,100 30,100 Internal Service Charges 69,000 86,600 86,600 86,600 6003 - Building 1,386,587 1,523,700 1,513,600 1,513,600 Salaries and Benefits 619,142 810,200 863,800 863,800 Contract Services 491,810 415,000 350,000 350,000 Maintenance & Operations 7,935 8,800 10,100 10,100 Internal Service Charges 267,700 289,700 289,700 289,700 6004 - Code Compliance/Animal Contra 1,571,807 1,720,340 1,821,340 1,821,340 Salaries and Benefits 786,495 814,440 868,040 868,040 Contract Services 421,802 500,500 540,500 540,500 Maintenance & Operations 11,310 24,800 32,200 32,200 Internal Service Charges 352,200 380,600 380,600 380,600 6005 - Public Safety Administration 0 331,800 269,890 269,890 Salaries and Benefits 0 264,300 211,890 211,890 Maintenance & Operations 0 15,500 6,000 6,000 Internal Service Charges 0 52,000 52,000 52,000 6006 - The Hub 996,706 1,341,700 1,499,875 1,499,875 Salaries and Benefits 749,203 1,066,900 1,199,925 1,199,925 Contract Services 58,115 0 25,000 25,000 Maintenance & Operations 5,489 15,000 15,150 15,150 Internal Service Charges 183,900 259,800 259,800 259,800 7001 - Public Works Administration 625,176 821,900 835,797 835,797 Salaries and Benefits 527,426 597,400 608,497 608,497 GENERALFUND CITY OF LA QUINTA EXPENSES BY DEPARTMENT & CATEGORY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted Contract Services 500 100,000 100,000 100,000 Maintenance & Operations 5,250 9,000 11,800 11,800 Internal Service Charges 92,000 115,500 115,500 115,500 7002 - Public Works Development Servi 413,090 532,900 539,383 539,383 Salaries and Benefits 156,072 185,200 191,683 191,683 Contract Services 166,779 255,000 255,000 255,000 Maintenance & Operations 2,339 5,500 5,500 5,500 Internal Service Charges 87,900 87,200 87,200 87,200 7003 - Streets- Traffic 474,366 885,750 1,036,550 1,036,550 Salaries and Benefits 257,948 361,100 256,900 256,900 Contract Services 63,383 360,000 610,000 610,000 Maintenance & Operations 65,600 73,050 78,050 78,050 Other Expenses 18,434 5,000 5,000 5,000 Internal Service Charges 69,000 86,600 86,600 86,600 7006 - Engineering Services 646,511 1,404,100 1,234,400 1,234,400 Salaries and Benefits 241,985 360,700 386,300 386,300 Contract Services 300,994 750,000 550,000 550,000 Maintenance & Operations 5,802 10,300 11,500 11,500 Other Expenses 28,731 196,500 200,000 200,000 Internal Service Charges 69,000 86,600 86,600 86,600 GENERAL FUND EXPENSES 66,002,347 101,876,631 82,666,665 83,331,665 GENERALFUND CITY OF LA QUINTA CONTRACT SERVICES SUMMARY 2022/23 2023/24 Actuals Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 1002 - City Manager 108,078 170,000 170,000 170,000 1003 - City Attorney 358,188 800,000 800,000 800,000 1004 - Human Resources 112,314 79,500 79,500 79,500 1005 - City Clerk 242,931 225,000 390,000 390,000 1006 - Finance 182,801 241,500 281,500 281,500 2001 - Police 16,077,040 18,320,500 19,459,000 19,459,000 2002- Fire 7,033,798 9,137,000 9,643,000 9,643,000 3001 - Community Services Administration 71,803 92,000 92,000 92,000 3002 - Wellness Center Operations 24,849 30,000 36,000 36,000 3003- Recreation Programs & Special Events 474,543 640,000 665,000 665,000 3005- Parks Maintenance 729,648 935,000 1,089,000 1,089,000 3007 - Marketing & Community Relations 481,020 537,000 495,000 495,000 3008- Public Buildings 208,330 279,500 279,500 279,500 6001 - Design & Development Administration 162,361 160,000 160,000 160,000 6002- Planning 146,180 150,000 150,000 150,000 6003- Building 491,810 415,000 350,000 350,000 6004 - Code Compliance/Animal Control 421,802 500,500 540,500 540,500 6006 - The Hub 58,115 0 25,000 25,000 7001 - Public Works Administration 500 100,000 100,000 100,000 7002 - Public Works Development Services 166,779 255,000 255,000 255,000 7003 - Streets- Traffic 63,383 360,000 610,000 610,000 7006 - Engineering Services 300,994 750,000 550,000 550,000 CONTRACT SERVICES TOTAL 27,917,267 34,177,500 36,220,000 36,220,000 GENERALFUND Professional Services 242,931 200,000 CITY OF LA QUINTA CONTRACT SERVICE EXPENSES BY DEPARTMENT FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 1002 - City Manager 225,000 390,000 390,000 101-1002-60101 Contract Services - Administrative 69,671 125,000 125,000 125,000 101-1002-60103 Professional Services 38,406 45,000 45,000 45,000 1002 - City Manager Totals: 108,078 170,000 170,000 170,000 1003 - City Attorney 101-1003-60153 Attorney 318,475 650,000 650,000 650,000 101-1003-60154 Attorney/Litigation 39,714 150,000 150,000 150,000 1003 - City Attorney Totals: 358,188 800,000 800,000 800,000 1004 - Human Resources 101-1004-60103 Professional Services 101-1004-60104 Consultants/Employee Services 1004 - Human Resources Totals 1005 - City Clerk 93,797 34,500 34,500 34,500 18,517 45,000 45,000 45,000 112,314 79,500 79,500 79,500 101-1005-60103 Professional Services 242,931 200,000 365,000 365,000 101-1005-60125 Temporary Agency Services 0 25,000 25,000 25,000 1005 - City Clerk Totals: 242,931 225,000 390,000 390,000 1006 - Finance 101-1006-60102 Administration 13,081 20,000 30,000 30,000 101-1006-60103 Professional Services 32,885 70,000 70,000 70,000 101-1006-60104 Consultants 63,571 70,000 70,000 70,000 101-1006-60106 Auditors 71,860 80,000 110,000 110,000 101-1006-60122 Credit Card Fees 1,405 1,500 1,500 1,500 1006 - Finance Totals: 182,801 241,500 281,500 281,500 2001 - Police 101-2001-60103 Professional Services 27,835 50,000 0 0 101-2001-60109 LQ Police Volunteers 7,076 12,000 12,000 12,000 101-2001-60161 Sheriff Patrol 8,997,669 10,230,000 10,600,000 10,600,000 101-2001-60162 Police Overtime 305,816 400,000 400,000 400,000 101-2001-60163 Target Team 1,773,066 1,927,000 2,025,000 2,025,000 101-2001-60164 Community Services Officer 750,961 805,000 850,000 850,000 101-2001-60165 Special Enforcement/City Special Even 104,099 100,000 100,000 100,000 101-2001-60166 Gang Task Force 221,883 231,000 245,000 245,000 101-2001-60167 Narcotics Task Force 208,056 231,000 245,000 245,000 101-2001-60168 School Officer 180,334 240,000 280,000 280,000 101-2001-60169 Motor Officer 1,617,054 1,940,000 2,400,000 2,400,000 101-2001-60170 Dedicated Sargeants 560,823 615,000 650,000 650,000 101-2001-60171 Dedicated Lieutenant 331,448 343,000 360,000 360,000 101-2001-60172 Sheriff - Mileage 425,455 450,000 450,000 450,000 101-2001-60174 Blood/Alcohol Testing 33,052 36,000 38,000 38,000 101-2001-60175 Special Enforcement Funds 76,191 113,500 113,500 113,500 101-2001-60176 Sheriff - Other 449,822 587,000 680,000 680,000 101-2001-60193 Sexual Assault Exam Fees 6,400 10,000 10,500 10,500 2001 - Police Totals: 16,077,040 18,320,500 19,459,000 19,459,000 2002 - Fire 101-2002-60103 Professional Services 0 15,000 15,000 15,000 101-2002-60110 Volunteers - Fire 1,169 4,000 4,000 4,000 101-2002-60112 Landscape Contract 18,120 24,000 60,000 60,000 101-2002-60116 Pest Control 4,024 10,000 10,000 10,000 101-2002-60123 Security & Alarm 2,205 4,000 4,000 4,000 101-2002-60125 Temporary Agency Services 30,657 0 0 0 101-2002-60139 Fire Service Costs 6,641,950 8,700,000 9,170,000 9,170,000 101-2002-60140 MOU - Ladder Truck 282,694 300,000 300,000 300,000 101-2002-60525 Golf Tournament 52,980 80,000 80,000 80,000 2002 - Fire Totals: 7,033,798 9,137,000 9,643,000 9,643,000 3001 - Community Services Administration 101-3001-60101 Contract Services 25,000 25,000 25,000 25,000 101-3001-60122 Credit Card Fees 6,803 7,000 7,000 7,000 10 CITY OF LA QUINTA GENERALFUND CONTRACT SERVICE EXPENSES BY DEPARTMENT FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 101-3001-60135 Boys & Girls Club 40,000 60,000 60,000 60,000 3001 - Community Services Administration Totals: 71,803 92,000 92,000 92,000 3002 - Wellness Center Operations 101-3002-60103 Professional Services 0 5,000 5,000 5,000 101-3002-60107 Instructors 21,849 20,000 30,000 30,000 101-3002-60108 Technical 3,000 5,000 1,000 1,000 3002 - Wellness Center Operations Totals: 24,849 30,000 36,000 36,000 3003 - Recreation Programs & Special Events 101-3003-60107 Instructors 101-3003-60184 Fritz Burns Pool Programming 101-3003-60190 X Park Programming 3003 - Recreation Programs & Special Events Totals 3005 - Parks Maintenance 101-3005-60112 Landscape Contract 3005 - Parks Maintenance Totals 3007 - Marketing & Community Relations (2,070) 0 0 0 191,225 220,000 245,000 245,000 285,388 420,000 420,000 420,000 474,543 640,000 665,000 665,000 729,648 935,000 1,089,000 1,089,000 729,648 935,000 1,089,000 1,089,000 101-3007-60134 Promotional Items 67,941 90,000 90,000 90,000 101-3007-60137 Community Engagement 6,368 7,000 10,000 10,000 101-3007-60151 VGPS - Visit Greater Palm Springs 406,711 440,000 395,000 395,000 3007 - Marketing & Community Relations Totals: 481,020 537,000 495,000 495,000 2,000 29 0 0 3008 - Public Buildings 101-3008-60115 Janitorial 187,041 250,000 250,000 250,000 101-3008-60116 Pest Control 7,519 9,500 9,500 9,500 101-3008-60123 Security & Alarm 7,395 12,000 12,000 12,000 101-3008-60196 Annual Permits/Inspections 6,375 8,000 8,000 8,000 3008 - Public Buildings Totals: 208,330 279,500 279,500 279,500 6001 - Design & Development Administration 101-6001-60104 Consultants 0 10,000 10,000 10,000 101-6001-60122 Credit Card Fees 162,361 150,000 150,000 150,000 6001 - Design & Development Administration Totals: 162,361 160,000 160,000 160,000 6002 - Planning 101-6002-60103 Professional Services 112,837 150,000 150,000 150,000 101-6002-60125 Temporary Agency Services 33,343 0 0 0 6002 - Planning Totals: 146,180 150,000 150,000 150,000 6003 - Building 101-6003-60118 Plan Checks 491,810 415,000 350,000 350,000 6003 - Building Totals: 491,810 415,000 350,000 350,000 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 6004 - Code Compliance/Animal Control Totals: is 53,525 70,000 70,000 70,000 300 1,000 1,000 1,000 14,961 25,000 25,000 25,000 0 500 500 500 4,575 20,000 20,000 20,000 1,121 2,000 2,000 2,000 29 0 0 0 7,000 12,000 15,000 15,000 340,289 370,000 407,000 407,000 421,802 500,500 540,500 540,500 CITY OF LA QUINTA GENERALFUND CONTRACT SERVICE EXPENSES BY DEPARTMENT FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 6006 - The Hub 100,000 7001 - Public Works Administration Totals: 500 101-6006-60125 Temporary Agency Services 58,115 0 25,000 25,000 6006 - The Hub Totals: 58,115 0 25,000 25,000 7001 - Public Works Administration Professional Services 0 220,000 20,000 101-7001-60104 Consultants 500 100,000 100,000 100,000 7001 - Public Works Administration Totals: 500 100,000 100,000 100,000 200,000 200,000 200,000 101-7006-60145 7002 - Public Works Development Services 0 20,000 20,000 20,000 101-7002-60103 Professional Services 68,023 100,000 100,000 100,000 101-7002-60104 Consultants 3,500 5,000 5,000 5,000 101-7002-60183 Map/Plan Checking 95,256 150,000 150,000 150,000 7002 - Public Works Development Services Totals: 166,779 255,000 255,000 255,000 7003 - Streets- Traffic 101-7003-60103 Professional Services 101-7003-60120 Street Cleaning/Accidents 7003 - Streets- Traffic Totals 7006 - Engineering Services 63,383 350,000 0 10,000 600,000 600,000 10,000 10,000 63,383 360,000 610,000 610,000 101-7006-60103 Professional Services 0 220,000 20,000 20,000 101-7006-60104 Consultants 34,561 60,000 60,000 60,000 101-7006-60144 Contract Traffic Engineer 189,362 200,000 200,000 200,000 101-7006-60145 Traffic Counts/Studies 0 20,000 20,000 20,000 101-7006-60146 PM 10 - Dust Control 77,071 250,000 250,000 250,000 7006 - Engineering Services Totals: 300,994 750,000 550,000 550,000 CONTRACT SERVICES TOTAL 27,917,267 34,177,500 36,220,000 36,220,000 iV: 7003 - Streets CITYWIDE PAYROLL 842,300 864,400 864,400 CITY OF LA QUINTA SUMMARY BY FUND 520 FY 2024/25 ADOPTED BUDGET 520 2022/23 2023/24 2024/25 2024/25 520 Actuals Current Proposed Adopted 101 - GENERAL FUND 22,291,044 13,389,700 13,628,025 14,128,025 1001 - City Council 245,737 282,400 295,900 295,900 1002 - City Manager 725,331 854,660 903,400 903,400 1004 - Human Resources 233,383 415,200 459,800 459,800 1005 - City Clerk 590,870 737,070 804,670 804,670 1006 - Finance 1,147,772 1,389,270 1,494,500 1,494,500 1007 - Central Services 12,620,892 1,650,000 910,000 1,410,000 2002 - Fire 197,817 176,020 262,510 262,510 3001 - Community Services Administration 448,931 472,360 298,800 298,800 3002 - Wellness Center Operations 559,481 495,970 439,500 439,500 3003- Recreation Programs & Special Events 200,323 207,750 598,600 598,600 3005- Parks Maintenance 418,129 463,250 485,050 485,050 3007 - Marketing & Community Relations 160,546 194,360 301,300 301,300 3008- Public Buildings 557,885 678,050 726,050 726,050 6001 - Design & Development Administration 427,755 457,200 472,400 472,400 6002 - Planning 417,922 455,900 590,200 590,200 6003 - Building 619,142 810,200 863,800 863,800 6004 - Code Compliance/Animal Control 786,495 814,440 868,040 868,040 6005 - Public Safety Administration 0 264,300 210,200 210,200 6006 - The Hub 749,203 1,066,900 1,199,925 1,199,925 7001 - Public Works Administration 527,426 597,400 608,497 608,497 7002 - Public Works Development Services 156,072 185,200 191,683 191,683 7003 - Streets- Traffic 257,948 361,100 256,900 256,900 7006 - Engineering Services 241,985 360,700 386,300 386,300 201 - GAS TAX FUND 539,285 842,300 864,400 864,400 7003 - Streets 539,285 842,300 864,400 864,400 202 - LIBRARY & MUSEUM FUND 780 520 520 520 3004 - Library 780 520 520 520 215 - LIGHTING & LANDSCAPING FUND 277,660 384,515 391,800 391,800 7004 - Lighting & Landscaping 277,660 384,515 391,800 391,800 241 - HOUSING AUTHORITY 376,234 434,940 449,040 449,040 9101 - Housing Authority - Admin 376,234 434,940 449,040 449,040 502 - INFORMATION TECHNOLOGY 43,447 51,120 51,120 51,120 0000 - Undesignated 43,447 51,120 51,120 51,120 SALARY & BENEFITS TOTAL 23,528,449 15,103,095 15,384,905 15,884,905 13 1002 - City Manager CITYWIDE PAYROLL 618,300 Permanent Full Time 101-1002-50150 CITY OF LA QUINTA Other Compensation DETAIL BY FUND 57,700 FY 2024/25 ADOPTED BUDGET 101-1002-50215 20,580 2022/23 2023/24 2024/25 2024/25 101-1002-50222 125,500 Actuals Current Proposed Adopted 101 - GENERAL FUND 4,743 Life Insurance 101-1002-50225 0 1001 - City Council 101-1002-50230 0 Workers Comp Insurance 101-1002-50240 101-1001-50108 Salaries - Council Members 144,494 144,000 144,000 144,000 101-1001-50150 Other Compensation 2,427 2,400 2,400 2,400 101-1001-50200 PERS-City Portion 9,467 10,800 10,900 10,900 101-1001-50221 Medical Insurance 69,990 95,700 109,100 109,100 101-1001-50222 Vision Insurance 589 0 0 0 101-1001-50223 Dental Insurance 2,416 0 0 0 101-1001-50224 Life Insurance 327 0 0 0 101-1001-50230 Workers Comp Insurance 10,500 23,900 23,900 23,900 101-1001-50240 Social Security -Medicare 2,095 5,600 5,600 5,600 101-1001-50241 Social Security -FICA 3,432 0 0 0 18,000 1001 - City Council Totals: 245,737 282,400 295,900 295,900 1002 - City Manager 101-1002-50101 618,300 Permanent Full Time 101-1002-50150 900 Other Compensation 101-1002-50200 57,700 PERS-City Portion 101-1002-50215 20,580 Other Fringe Benefits 101-1002-50221 29,200 Medical Insurance 101-1002-50222 125,500 Vision Insurance 101-1002-50223 0 Dental Insurance 101-1002-50224 4,743 Life Insurance 101-1002-50225 0 Long Term Disability 101-1002-50230 0 Workers Comp Insurance 101-1002-50240 3,900 Social Security -Medicare 101-1002-50251 7,100 Temporary 23,900 23,900 1002 - City Manager Totals 557,291 607,800 618,300 618,300 1,047 900 900 900 40,309 57,700 57,700 57,700 20,580 36,760 29,200 29,200 81,955 114,800 125,500 125,500 759 0 0 0 4,743 0 0 0 281 0 0 0 3,070 3,900 3,900 3,900 7,100 23,900 23,900 23,900 8,197 8,900 9,000 9,000 0 0 35,000 35,000 725,331 854,660 903,400 903,400 1004 - Human Resources 101-1005-50101 Permanent Full Time 101-1005-50105 Salaries - Overtime 101-1004-50101 Permanent Full Time 166,423 257,000 265,100 265,100 101-1004-50102 Salaries - Part Time 109 0 0 0 101-1004-50150 Other Compensation 1 0 0 0 101-1004-50200 PERS-City Portion 12,163 19,700 20,900 20,900 101-1004-50215 Other Fringe Benefits 2,600 3,900 3,900 3,900 101-1004-50221 Medical Insurance 29,851 71,800 82,000 82,000 101-1004-50222 Vision Insurance 461 0 0 0 101-1004-50223 Dental Insurance 2,891 0 0 0 101-1004-50224 Life Insurance 129 0 0 0 101-1004-50225 Long Term Disability 1,019 1,700 1,700 1,700 101-1004-50230 Workers Comp Insurance 4,200 14,300 14,300 14,300 101-1004-50240 Social Security -Medicare 2,460 3,800 3,900 3,900 101-1004-50241 Social Security -FICA 130 0 0 0 101-1004-50251 Temporary 111 25,000 50,000 50,000 101-1004-50252 Annual Wellness Dollar Reimbursemen 10,835 18,000 18,000 18,000 1004 - Human Resources Totals: 233,383 415,200 459,800 459,800 1005 - City Clerk 483,200 101-1005-50101 Permanent Full Time 101-1005-50105 Salaries - Overtime 101-1005-50150 Other Compensation 101-1005-50200 PERS-City Portion 101-1005-50215 Other Fringe Benefits 101-1005-50221 Medical Insurance 101-1005-50222 Vision Insurance 101-1005-50223 Dental Insurance 101-1005-50224 Life Insurance 101-1005-50225 Long Term Disability 101-1005-50230 Workers Comp Insurance 101-1005-50240 Social Security -Medicare 101-1005-50241 Social Security -FICA 101-1005-50251 Temporary 1005 - City Clerk Totals 1006 - Finance 101-1006-50101 Permanent Full Time 419,353 483,200 524,900 524,900 0 5,000 5,000 5,000 823 500 500 500 37,884 46,500 51,600 51,600 6,500 7,670 7,670 7,670 88,428 141,000 160,900 160,900 818 0 0 0 3,892 0 0 0 350 0 0 0 2,542 3,100 3,400 3,400 12,300 28,100 28,100 28,100 6,287 7,000 7,600 7,600 487 0 0 0 11,207 15,000 15,000 15,000 590,870 737,070 804,670 804,670 14 838,404 984,700 1,037,600 1,037,600 1007 - Central Services CITYWIDE PAYROLL 101-1007-50109 CITY OF LA QUINTA 130,044 DETAIL BY FUND 150,000 FY 2024/25 ADOPTED BUDGET 101-1007-50115 Contingency for Stafffing 2022/23 2023/24 2024/25 2024/25 101-1007-50117 PERS - Unfunded Pension Liability Actuals Current Proposed Adopted 101-1006-50105 Salaries - Overtime 50 0 0 0 101-1006-50110 Commissions & Boards 1,425 3,700 3,700 3,700 101-1006-50150 Other Compensation 2,627 0 0 0 101-1006-50200 PERS-City Portion 73,944 83,500 101,400 101,400 101-1006-50201 PERS-Employee Portion 0 0 0 0 101-1006-50210 PERS-Survivor Benefits (2) 0 0 0 101-1006-50215 Other Fringe Benefits 11,570 12,870 12,900 12,900 101-1006-50221 Medical Insurance 174,581 236,700 270,000 270,000 101-1006-50222 Vision Insurance 1,902 0 0 0 101-1006-50223 Dental Insurance 7,714 0 0 0 101-1006-50224 Life Insurance 542 0 0 0 101-1006-50225 Long Term Disability 5,148 6,300 6,600 6,600 101-1006-50230 Workers Comp Insurance 17,600 47,200 47,200 47,200 101-1006-50240 Social Security -Medicare 12,179 14,300 15,100 15,100 101-1006-50241 Social Security -FICA 88 0 0 0 101-3001-50200 1006 - Finance Totals: 1,147,772 1,389,270 1,494,500 1,494,500 1007 - Central Services 101-1007-50109 Vacation & Sick Leave Buy Back 130,044 150,000 150,000 150,000 101-1007-50115 Contingency for Stafffing 0 490,000 500,000 1,000,000 101-1007-50117 PERS - Unfunded Pension Liability 12,427,058 950,000 200,000 200,000 101-1007-50200 PERS-City Portion 1,539 0 0 0 101-1007-50221 Medical Insurance 926 0 0 0 101-1007-50222 Vision Insurance 14 0 0 0 101-1007-50223 Dental Insurance 66 0 0 0 101-1007-50224 Life Insurance 4 0 0 0 101-1007-50225 Long Term Disability 28 0 0 0 101-1007-50240 Social Security -Medicare 1,887 0 0 0 101-1007-50243 Employer Contrib Retiree Med PERS 27,745 35,000 35,000 35,000 101-1007-50244 State Unemployment Insurance 31,582 25,000 25,000 25,000 2,600 1007 - Central Services Totals: 12,620,892 1,650,000 910,000 1,410,000 2002 - Fire 101-2002-50101 Permanent Full Time 142,625 118,200 178,300 178,300 101-2002-50105 Salaries - Overtime 437 4,000 4,000 4,000 101-2002-50150 Other Compensation 96 100 100 100 101-2002-50200 PERS-City Portion 9,444 9,100 14,000 14,000 101-2002-50215 Other Fringe Benefits 1,820 1,820 3,510 3,510 101-2002-50221 Medical Insurance 33,426 33,500 52,100 52,100 101-2002-50222 Vision Insurance 197 0 0 0 101-2002-50223 Dental Insurance 1,158 0 0 0 101-2002-50224 Life Insurance 135 0 0 0 101-2002-50225 Long Term Disability 785 800 1,200 1,200 101-2002-50230 Workers Comp Insurance 5,400 6,700 6,700 6,700 101-2002-50240 Social Security -Medicare 2,220 1,800 2,600 2,600 101-2002-50251 Temporary 74 0 0 0 2002 - Fire Totals: 197,817 176,020 262,510 262,510 3001 - Community Services Administration 101-3001-50101 Permanent Full Time 345,319 308,000 140,000 140,000 101-3001-50110 Commissions & Boards 2,550 4,500 6,300 6,300 101-3001-50150 Other Compensation 385 400 0 0 101-3001-50200 PERS-City Portion 25,697 27,500 27,500 27,500 101-3001-50215 Other Fringe Benefits 3,640 5,460 1,600 1,600 101-3001-50221 Medical Insurance 53,654 100,400 100,400 100,400 101-3001-50222 Vision Insurance 562 0 0 0 101-3001-50223 Dental Insurance 2,523 0 0 0 101-3001-50224 Life Insurance 191 0 0 0 101-3001-50225 Long Term Disability 1,906 1,600 900 900 101-3001-50230 Workers Comp Insurance 7,300 20,000 20,000 20,000 101-3001-50240 Social Security -Medicare 5,044 4,500 2,100 2,100 101-3001-50241 Social Security -FICA 158 0 0 0 3001 - Community Services Administration Totals: 448,931 472,360 298,800 298,800 15 CITY OF LA QUINTA 101-3005-50101 CITYWIDE PAYROLL DETAIL BY FUND 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 3002 - Wellness Center Operations 101-3005-50107 Standby Overtime 101-3005-50200 PERS-City Portion 101-3002-50101 Permanent Full Time 259,735 280,100 233,300 233,300 101-3002-50102 Salaries - Part Time 152,992 71,250 82,500 82,500 101-3002-50105 Salaries - Overtime 0 5,000 5,000 5,000 101-3002-50150 Other Compensation 963 1,000 1,000 1,000 101-3002-50200 PERS-City Portion 33,152 30,800 27,900 27,900 101-3002-50215 Other Fringe Benefits 4,420 4,420 3,200 3,200 101-3002-50221 Medical Insurance 62,512 81,300 65,500 65,500 101-3002-50222 Vision Insurance 909 0 0 0 101-3002-50223 Dental Insurance 5,389 0 0 0 101-3002-50224 Life Insurance 225 0 0 0 101-3002-50225 Long Term Disability 1,601 1,800 1,500 1,500 101-3002-50230 Workers Comp Insurance 7,100 16,200 16,200 16,200 101-3002-50240 Social Security -Medicare 6,298 4,100 3,400 3,400 101-3002-50241 Social Security -FICA 5,601 0 0 0 101-3002-50251 Temporary 18,582 0 0 0 3002 - Wellness Center Operations Totals: 559,481 495,970 439,500 439,500 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 101-3005-50200 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 0 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 47,781 78,800 317,400 317,400 34,970 71,250 82,500 82,500 0 1,000 5,000 5,000 9,054 17,100 32,700 32,700 1,300 1,300 6,500 6,500 30,020 24,000 136,300 136,300 430 0 0 0 3,109 0 0 0 58 0 0 0 298 1,000 2,000 2,000 2,100 4,800 4,800 4,800 2,174 8,500 11,400 11,400 1,787 0 0 0 67,243 0 0 0 200,323 207,750 598,600 598,600 256,858 278,700 299,400 299,400 386 700 700 700 13,058 15,000 15,000 15,000 37,908 35,000 35,000 35,000 20,005 23,000 26,100 26,100 5,500 4,550 4,550 4,550 66,621 83,700 81,800 81,800 640 0 0 0 3,363 0 0 0 249 0 0 0 1,536 1,800 1,800 1,800 7,300 16,700 16,700 16,700 4,705 4,100 4,000 4,000 418,129 463,250 485,050 485,050 120,557 144,100 216,600 216,600 8,757 11,100 17,100 17,100 1,300 1,560 2,600 2,600 21,407 28,700 54,600 54,600 181 0 0 0 1,594 0 0 0 66 0 0 0 736 1,000 1,400 1,400 4,200 5,800 5,800 5,800 1,748 2,100 3,200 3,200 160,546 194,360 301,300 301,300 im CITYWIDE PAYROLL CITY OF LA QUINTA DETAIL BY FUND FY 2024/25 ADOPTED BUDGET 6001 - Design & Development Administration 101-6001-50101 2022/23 2023/24 2024/25 2024/25 Other Compensation 101-6001-50200 Actuals Current Proposed Adopted 3008 - Public Buildings 101-6001-50222 Vision Insurance 101-6001-50223 Dental Insurance 101-3008-50101 Permanent Full Time 378,588 471,600 480,100 480,100 101-3008-50105 Salaries - Overtime 94 500 500 500 101-3008-50106 Standby 13,843 15,000 15,000 15,000 101-3008-50107 Standby Overtime 18,120 20,000 20,000 20,000 101-3008-50150 Other Compensation 481 500 500 500 101-3008-50200 PERS-City Portion 32,514 43,500 45,200 45,200 101-3008-50215 Other Fringe Benefits 5,850 7,150 5,850 5,850 101-3008-50221 Medical Insurance 84,738 83,700 122,700 122,700 101-3008-50222 Vision Insurance 1,208 0 0 0 101-3008-50223 Dental Insurance 4,412 0 0 0 101-3008-50224 Life Insurance 298 0 0 0 101-3008-50225 Long Term Disability 2,337 3,000 3,100 3,100 101-3008-50230 Workers Comp Insurance 9,400 26,200 26,200 26,200 101-3008-50240 Social Security -Medicare 6,001 6,900 6,900 6,900 3008 - Public Buildings Totals: 557,885 678,050 726,050 726,050 6001 - Design & Development Administration 101-6001-50101 Permanent Full Time 101-6001-50110 Commissions & Boards 101-6001-50150 Other Compensation 101-6001-50200 PERS-City Portion 101-6001-50215 Other Fringe Benefits 101-6001-50221 Medical Insurance 101-6001-50222 Vision Insurance 101-6001-50223 Dental Insurance 101-6001-50224 Life Insurance 101-6001-50225 Long Term Disability 101-6001-50230 Workers Comp Insurance 101-6001-50240 Social Security -Medicare 101-6001-50241 Social Security -FICA iO01 - 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 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 316,103 322,000 326,500 326,500 5,223 8,400 8,400 8,400 964 500 500 500 26,072 29,500 30,100 30,100 3,900 3,900 3,900 3,900 59,891 71,800 81,800 81,800 534 0 0 0 1,682 0 0 0 218 0 0 0 1,895 2,100 2,100 2,100 6,300 14,300 14,300 14,300 4,663 4,700 4,800 4,800 310 0 0 0 427,755 457,200 472,400 472,400 324,103 1,024 22,536 3,550 50,456 608 2,523 190 1,893 6,300 4,738 334,200 0 24,900 3,900 71,800 2,100 14,300 4,700 417,600 0 35,200 5,200 109,100 2,700 14,300 6,100 417,600 0 35,200 5,200 109,100 2,700 14,300 6,100 Totals: 417,922 455,900 590,200 590,200 Permanent Full Time 419,464 546,900 575,700 575,700 Salaries - Overtime 27,044 20,000 20,000 20,000 Other Compensation 2,187 2,000 2,000 2,000 PERS-City Portion 36,041 49,900 54,000 54,000 Other Fringe Benefits 5,200 7,800 7,800 7,800 Medical Insurance 101,229 143,500 163,600 163,600 Vision Insurance 1,098 0 0 0 Dental Insurance 5,025 0 0 0 Life Insurance 309 0 0 0 Long Term Disability 2,566 3,500 3,700 3,700 Workers Comp Insurance 12,500 28,600 28,600 28,600 Social Security -Medicare 6,478 8,000 8,400 8,400 6003 - Building Totals: 619,142 810,200 863,800 863,800 17 6005 - Public Safety Administration 101-6005-50101 CITYWIDE PAYROLL 101-6005-50200 PERS-City Portion 101-6005-50221 CITY OF LA QUINTA 101-6005-50225 DETAIL BY FUND 101-6005-50230 FY 2024/25 ADOPTED BUDGET 101-6005-50240 Social Security -Medicare 2022/23 2023/24 2024/25 2024/25 101-7001-50225 Long Term Disability Actuals Current Proposed Adopted 6004 - Code Compliance/Animal Control Public Works Administration Totals: 264,300 210,200 210,200 101-6004-50101 Permanent Full Time 539,647 526,000 537,300 537,300 101-6004-50105 Salaries - Overtime 10,046 15,000 15,000 15,000 101-6004-50106 Standby 100 500 500 500 101-6004-50200 PERS-City Portion 50,542 51,200 51,300 51,300 101-6004-50215 Other Fringe Benefits 10,140 10,040 10,040 10,040 101-6004-50221 Medical Insurance 140,702 162,600 185,400 185,400 101-6004-50222 Vision Insurance 1,351 0 0 0 101-6004-50223 Dental Insurance 5,851 0 0 0 101-6004-50224 Life Insurance 479 0 0 0 101-6004-50225 Long Term Disability 3,354 3,400 3,500 3,500 101-6004-50230 Workers Comp Insurance 16,300 37,200 37,200 37,200 101-6004-50240 Social Security -Medicare 7,983 8,500 7,800 7,800 101-6004-50251 Temporary 0 0 20,000 20,000 6004 - Code Compliance/Animal Control Totals: 786,495 814,440 868,040 868,040 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 Permanent Full Time 101-6006-50102 Salaries - Part Time 101-6006-50150 Other Compensation 101-6006-50200 PERS-City Portion 101-6006-50215 Other Fringe Benefits 101-6006-50221 Medical Insurance 101-6006-50222 Vision Insurance 101-6006-50223 Dental Insurance 101-6006-50224 Life Insurance 101-6006-50225 Long Term Disability 101-6006-50230 Workers Comp Insurance 101-6006-50240 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: 0 193,600 151,000 151,000 0 14,900 11,900 11,900 0 43,100 35,500 35,500 0 1,300 1,000 1,000 0 8,600 8,600 8,600 0 2,800 2,200 2,200 0 264,300 210,200 210,200 472,916 687,900 728,325 728,325 54,682 83,200 89,200 89,200 1,707 0 0 0 45,827 60,700 67,200 67,200 6,500 11,700 11,700 11,700 130,866 167,300 245,400 245,400 1,378 0 0 0 7,628 0 0 0 408 0 0 0 2,941 4,000 4,600 4,600 16,700 42,900 42,900 42,900 7,650 9,200 10,600 10,600 749,203 1,066,900 1,199,925 1,199,925 394,977 423,300 433,497 433,497 1,506 500 500 500 37,962 44,700 45,000 45,000 5,200 5,200 5,200 5,200 66,768 95,700 96,000 96,000 910 0 0 0 3,237 0 0 0 265 0 0 0 2,430 2,700 2,800 2,800 8,400 19,100 19,100 19,100 5,771 6,200 6,400 6,400 527,426 597,400 608,497 608,497 18 7003 -Streets -Traffic CITYWIDE PAYROLL 101-7003-50101 CITY OF LA QUINTA 168,187 DETAIL BY FUND 141,300 FY 2024/25 ADOPTED BUDGET 101-7003-50106 Standby 2022/23 2023/24 2024/25 2024/25 101-7003-50107 Standby Overtime Actuals Current Proposed Adopted 7002 - Public Works Development Services Other Compensation 321 500 0 101-7002-50101 Permanent Full Time 126,409 133,500 136,283 136,283 101-7002-50150 Other Compensation 341 0 0 0 101-7002-50200 PERS-City Portion 15,089 18,700 18,800 18,800 101-7002-50215 Other Fringe Benefits 1,300 1,300 1,300 1,300 101-7002-50221 Medical Insurance 7,265 23,900 27,500 27,500 101-7002-50222 Vision Insurance 108 0 0 0 101-7002-50223 Dental Insurance 748 0 0 0 101-7002-50224 Life Insurance 65 0 0 0 101-7002-50225 Long Term Disability 770 900 900 900 101-7002-50230 Workers Comp Insurance 2,100 4,800 4,800 4,800 101-7002-50240 Social Security -Medicare 1,876 2,100 2,100 2,100 7002 - Public Works Development Services Totals: 156,072 185,200 191,683 191,683 7003 -Streets -Traffic 101-7003-50101 Permanent Full Time 168,187 220,300 141,300 141,300 101-7003-50106 Standby 14,004 15,000 15,000 15,000 101-7003-50107 Standby Overtime 14,189 15,000 15,000 15,000 101-7003-50150 Other Compensation 321 500 0 0 101-7003-50200 PERS-City Portion 13,945 16,900 11,100 11,100 101-7003-50215 Other Fringe Benefits 1,300 3,900 2,600 2,600 101-7003-50221 Medical Insurance 34,005 71,800 54,600 54,600 101-7003-50222 Vision Insurance 250 0 0 0 101-7003-50223 Dental Insurance 1,579 0 0 0 101-7003-50224 Life Insurance 127 0 0 0 101-7003-50225 Long Term Disability 896 1,400 900 900 101-7003-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 101-7003-50240 Social Security -Medicare 2,844 2,000 2,100 2,100 101-7006-50240 7003 - Streets- Traffic Totals: 257,948 361,100 256,900 256,900 7006 - Engineering Services 101-7006-50101 Permanent Full Time 175,844 240,200 254,200 254,200 101-7006-50105 Salaries - Overtime 45 500 500 500 101-7006-50106 Standby 1,479 5,000 5,000 5,000 101-7006-50107 Standby Overtime 0 1,000 1,000 1,000 101-7006-50150 Other Compensation 81 500 500 500 101-7006-50200 PERS-City Portion 12,411 18,500 20,000 20,000 101-7006-50215 Other Fringe Benefits 2,600 3,900 3,900 3,900 101-7006-50221 Medical Insurance 36,761 71,700 81,800 81,800 101-7006-50222 Vision Insurance 394 0 0 0 101-7006-50223 Dental Insurance 2,330 0 0 0 101-7006-50224 Life Insurance 135 0 0 0 101-7006-50225 Long Term Disability 1,023 1,600 1,600 1,600 101-7006-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 101-7006-50240 Social Security -Medicare 2,581 3,500 3,500 3,500 7006 - Engineering Services Totals: 241,985 360,700 386,300 386,300 101 - GENERAL FUND Totals: 22,291,044 13,389,700 13,628,025 14,128,025 201 - GAS TAX FUND 7003 - Streets 201-7003-50101 Permanent Full Time 242,512 512,800 528,500 528,500 201-7003-50105 Salaries - Overtime 0 2,500 2,500 2,500 201-7003-50106 Standby 8,616 10,000 10,000 10,000 201-7003-50107 Standby Overtime 16,965 15,000 20,000 20,000 201-7003-50150 Other Compensation 1,244 0 0 0 201-7003-50200 PERS-City Portion 28,927 49,500 51,500 51,500 201-7003-50215 Other Fringe Benefits 3,900 10,400 10,400 10,400 201-7003-50221 Medical Insurance 109,672 143,500 190,500 190,500 201-7003-50222 Vision Insurance 1,560 0 0 0 201-7003-50223 Dental Insurance 7,188 0 0 0 201-7003-50224 Life Insurance 312 0 0 0 201-7003-50225 Long Term Disability 1,460 3,000 3,500 3,500 19 201 - GAS TAX FUND Totals: 539,285 842,300 864,400 864,400 202 - LIBRARY & MUSEUM FUND 3004 - Library 202-3004-50215 Other - Fringe Benefits 3004 - Library Totals 780 520 520 520 780 520 520 520 202 - LIBRARY & MUSEUM FUND Totals: 780 520 520 520 215 - LIGHTING & LANDSCAPING FUND 7004 - Lighting & Landscaping 215-7004-50101 Permanent Full Time 215-7004-50105 Salaries - Overtime 215-7004-50106 Standby 215-7004-50107 Standby Overtime 215-7004-50200 PERS-City Portion 215-7004-50215 Other Fringe Benefits 215-7004-50221 Medical Insurance 215-7004-50222 Vision Insurance 215-7004-50223 Dental Insurance 215-7004-50224 Life Insurance 215-7004-50225 Long Term Disability 215-7004-50230 Workers Comp Insurance 215-7004-50240 Social Security -Medicare 7004 - Lighting & Landscaping Totals 162,634 225,415 CITYWIDE PAYROLL 231,500 386 500 CITY OF LA QUINTA 500 DETAIL BY FUND 10,000 FY 2024/25 ADOPTED BUDGET 10,000 29,817 2022/23 2023/24 2024/25 2024/25 17,100 18,100 Actuals Current Proposed Adopted 201-7003-50230 Workers Comp Insurance 10,500 38,100 40,000 40,000 201-7003-50240 Social Security -Medicare 5,463 7,500 7,500 7,500 201-7003-50241 Social Security- FICA 1,944 0 0 0 201-7003-50251 Temporary 99,022 50,000 0 0 14,300 7003 - Streets- Traffic Totals: 539,285 842,300 864,400 864,400 201 - GAS TAX FUND Totals: 539,285 842,300 864,400 864,400 202 - LIBRARY & MUSEUM FUND 3004 - Library 202-3004-50215 Other - Fringe Benefits 3004 - Library Totals 780 520 520 520 780 520 520 520 202 - LIBRARY & MUSEUM FUND Totals: 780 520 520 520 215 - LIGHTING & LANDSCAPING FUND 7004 - Lighting & Landscaping 215-7004-50101 Permanent Full Time 215-7004-50105 Salaries - Overtime 215-7004-50106 Standby 215-7004-50107 Standby Overtime 215-7004-50200 PERS-City Portion 215-7004-50215 Other Fringe Benefits 215-7004-50221 Medical Insurance 215-7004-50222 Vision Insurance 215-7004-50223 Dental Insurance 215-7004-50224 Life Insurance 215-7004-50225 Long Term Disability 215-7004-50230 Workers Comp Insurance 215-7004-50240 Social Security -Medicare 7004 - Lighting & Landscaping Totals 162,634 225,415 231,500 231,500 386 500 500 500 9,868 10,000 10,000 10,000 29,817 25,000 25,000 25,000 12,297 17,100 18,100 18,100 2,950 3,900 3,900 3,900 46,713 83,500 83,500 83,500 408 0 0 0 1,974 0 0 0 186 0 0 0 948 1,500 1,700 1,700 6,300 14,300 14,300 14,300 3,179 3,300 3,300 3,300 277,660 384,515 391,800 391,800 215 - LIGHTING & LANDSCAPING FUND Totals: 277,660 384,515 391,800 391,800 241 - HOUSING AUTHORITY 9101 - Housing Authority - Admin 241-9101-50101 Permanent Full Time 241-9101-50110 Commissions & Boards 241-9101-50150 Other Compensation 241-9101-50200 PERS-City Portion 241-9101-50215 Other Fringe Benefits 241-9101-50221 Medical Insurance 241-9101-50222 Vision Insurance 241-9101-50223 Dental Insurance 241-9101-50224 Life Insurance 241-9101-50225 Long Term Disability 241-9101-50230 Workers Comp Insurance 241-9101-50240 Social Security -Medicare 241-9101-50241 Social Security -FICA 9101 - Housing Authority - Admin Totals 282,118 312,700 322,000 322,000 700 1,800 1,800 1,800 96 200 200 200 22,352 29,600 31,200 31,200 6,730 3,640 3,640 3,640 49,290 67,000 70,000 70,000 402 0 0 0 2,612 0 0 0 182 0 0 0 1,634 2,000 2,000 2,000 5,900 13,400 13,400 13,400 4,130 4,600 4,800 4,800 87 0 0 0 376,234 434,940 449,040 449,040 241 - HOUSING AUTHORITY Totals: 376,234 434,940 449,040 449,040 502 - 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 502-0000-50222 Vision Insurance 502-0000-50223 Dental Insurance 502-0000-50224 Life Insurance 502-0000-50225 Long Term Disability 20 34,549 37,200 37,200 37,200 2,510 2,900 2,900 2,900 520 520 520 520 5,034 9,600 9,600 9,600 14 0 0 0 83 0 0 0 26 0 0 0 210 300 300 300 CITYWIDE PAYROLL CITY OF LA QUINTA DETAIL BY FUND FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 502-0000-50240 Social Security -Medicare 501 600 600 600 0000 - Undesignated Totals: 43,447 51,120 51,120 51,120 502 - INFORMATION TECHNOLOGY Totals: 43,447 51,120 51,120 51,120 SALARY & BENEFITS TOTAL 23,528,449 15,103,095 15,384,905 15,884,905 21 CITY OF LA QUINTA PERSONNEL SCHEDULE BY DEPARTMENT FY 2024/25 ADOPTED BUDGET CITY COUNCIL Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Mayor & City Council 5 5 5 TOTAL 5 5 5 CITY CLERK Funding Source Personnel Schedule Adopted 2022/23 Adopted 2023/24 Proposed 2024/25 General Fund Administrative Assistant 1 0 0 General Fund Administrative Technician 0 2 2 General Fund City Clerk Director 0.9 0.9 0.9 Housing Authority City Clerk Director 0.1 0.1 0.1 General Fund Deputy City Clerk 1 1 1 General Fund Management Assistant 1 0 0 General Fund Management Specialist 0 0 1 General Fund Permit Technician 2 1 1 General Fund Senior Permit Technician 0 1 0 TOTAL 6 6 6 CITY MANAGER `l0: Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Administrative Technician 0 0.2 0.2 Housing Authority Administrative Technician 0 0.8 0.8 General Fund Human Resources Manager 0 1 0 General Fund Human Resources Deputy Director 0 0 1 General Fund Human Resources Technician 0 2 2 General Fund City Manager 0.8 0.8 0.8 Housing Authority City Manager 0.2 0.2 0.2 General Fund Marketing & Communications Specialist 0 2 2 General Fund Director (Business Unit & Housing Development) 0.6 0.6 0.6 Housing Authority Director (Business Unit & Housing Development) 0.4 0.4 0.4 General Fund Executive Specialist 0 1 1 Housing Authority Management Analyst 0.6 0.6 0 Information Technology Management Analyst 0.4 0.4 0 General Fund Management Assistant 0.2 0 0 Housing Authority Management Assistant 0.8 0 0 General Fund Management Specialist 2.4 0.4 0.4 Housing Authority Management Specialist 0.6 0.6 0.6 General Fund Marketing Manager 1 1 1 General Fund Senior Code Compliance Officer 0 1 1 Housing Authority Senior Management Analyst 0 0 0.6 Information Technology Senior Management Analyst 0 0 0.4 TOTAL 8 13 13 COMMUNITY RESOURCES Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Administrative Assistant 2 0 0 General Fund Administrative Technician 2.8 0 0 Library & Museum Administrative Technician 0.2 0 0 General Fund Animal Control/Code Compliance Supervisor 1 0 0 General Fund Code Compliance Officer 1 2 0 0 General Fund Code Compliance Officer 11 4 0 0 General Fund Community Resources Coordinator 1 0 0 General Fund Community Resources Director 0.7 0 0 `l0: CITY OF LA QUINTA PERSONNEL SCHEDULE BY DEPARTMENT FY 2024/25 ADOPTED BUDGET COMMUNITY RESOURCES (continued) COMMUNITY SERVICES Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Community Resources Director 0.15 0 0 Library & Museum Community Resources Director 0.15 0 0 General Fund Community Resources Manager 0.4 0 0 Wellness Center Community Resources Manager 0.4 0 0 Library & Museum Community Resources Manager 0.2 0 0 General Fund Community Resources Specialist 1 0 0 General Fund Human Resources Analyst 1 0 0 General Fund Community Resources Analyst 0.8 0 0 Library & Museum Community Resources Analyst 0.2 0 0 General Fund Management Assistant 1 0 0 General Fund Public Safety Manager 0.8 0 0 General Fund Public Safety Manager 0.2 0 0 General Fund Part -Time Administrative Technician 0 0 0 General Fund Part -Time Recreation Leader 5.96 0 0 General Fund Part -Time Senior Recreation Leader 1.94 0 0 General Fund Senior Emergency Management Coordinator 1 0 0 General Fund TOTAL 28.9 0 0 COMMUNITY SERVICES TOTAL 0 10 10 PUBLIC WORKS Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Administrative Technician 0 5 5 General Fund Community Services Deputy Director 0 0.4 0.4 Library & Museum Community Services Deputy Director 0 0.2 0.2 Wellness Center Community Services Deputy Director 0 0.4 0.4 General Fund Community Services Specialist 0 1 1 General Fund Management Analyst 0 0.8 0 Library & Museum Management Analyst 0 0.2 0 General Fund Part -Time Recreation Leader 5.96 5.82 5.82 General Fund Part -Time Senior Recreation Leader 1.94 0.97 0.97 General Fund Senior Management Analyst 0 0 0.8 Library & Museum Senior Management Analyst 0 0 0.2 General Fund Senior Community Services Specialist 0 1 1 TOTAL 7.9 15.79 15.79 PUBLIC SAFETY Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Administrative Technician 0 2 2 General Fund Animal Control/Code Compliance Supervisor 0 1 1 General Fund Code Compliance Officer 0 2 3 General Fund Management Analyst 0 1 1 General Fund Public Safety Deputy Director 0 0.8 0.8 General Fund Public Safety Deputy Director 0 0.2 0.2 General Fund Senior Code Compliance Officer 0 3 2 TOTAL 0 10 10 PUBLIC WORKS 23 Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Administrative Assistant 1 1 1 General Fund Administrative Technician 0 1 1 General Fund Assistant Construction Manager 1 1 1 23 CITY OF LA QUINTA PERSONNEL SCHEDULE BY DEPARTMENT FY 2024/25 ADOPTED BUDGET PUBLIC WORKS (continued) 24 Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 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 0 General Fund Facilities Deputy Director 0.5 0 0 Gas Tax Fund Maintenance Foreman 1 0 0 General Fund Maintenance & Operations Coordinator 1 1 1 General Fund Maintenance & Operations Crew Leader 0 1.5 1.5 Lighting & Landscape Maintenance & Operations Crew Leader 0 0.5 0.5 General Fund Maintenance & Operations Deputy Director 0 0.5 0.5 General Fund Maintenance & Operations Deputy Director 0 0.5 0.5 General Fund Maintenance & Operations Superintendent 0 2.5 2.5 Gas Tax Fund Maintenance & Operations Superintendent 0 1 1 Lighting & Landscape Maintenance & Operations Superintendent 0 0.5 0.5 Gas Tax Fund Maintenance & Operations Worker 0 4 4 General Fund Maintenance & Operations Worker 0 2.5 2.5 Lighting & Landscape Maintenance & Operations Worker 0 1.5 1.5 Gas Tax Fund Maintenance Worker 1 2 0 0 General Fund Maintenance Worker 1 2.5 0 0 Lighting & Landscape Maintenance Worker 1 1.5 0 0 Gas Tax Fund Maintenance Worker II 2 0 0 General Fund Maintenance Worker 11 0.5 0 0 Lighting & Landscape Maintenance Worker II 0.5 0 0 General Fund Maintenance & Operations Technician 1 1 1 General Fund Management Analyst 2.5 1 1 Lighting & Landscape Management Analyst 0.5 0 0 General Fund Management Assistant 1 0 0 General Fund Parks/L&L Foreman 0.5 0 0 Lighting & Landscape Parks/L&L Foreman 0.5 0 0 Gas Tax Fund Senior Maintenance & Operations Worker 0 2 2 General Fund Senior Maintenance & Operations Worker 0 1.5 1.5 Lighting & Landscape Senior Maintenance & Operations Worker 0 0.5 0.5 General Fund Traffic Operations Analyst 1 0 0 General Fund Traffic Signal Technician 2 2 2 TOTAL 27 31 31 DESIGN AND DEVELOPMENT Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Administrative Assistant 2 2 2 General Fund Administrative Technician 1 1 1 General Fund Assistant Planner 0 0 1 General Fund Associate Planner 1 1 1 General Fund Building Inspector 0 1 1 General Fund Building Inspector 1 1 0 0 General Fund Building Inspector 11 2 0 0 General Fund Building Official 1 1 1 General Fund Data Reporting Specialist 0 0.97 1 General Fund Deputy Building Official 0 1 1 General Fund Design & Development Director 1 1 1 General Fund Hub Manager 1 1 1 General Fund Part -Time Software Program Report Writer 0.97 0 0 24 CITY OF LA QUINTA PERSONNEL SCHEDULE BY DEPARTMENT FY 2024/25 ADOPTED BUDGET DESIGN AND DEVELOPMENT (continued) Funding Source TOTAL FINANCE Personnel Schedule Adopted Adopted Proposed Funding Source Personnel Schedule 2022/23 2023/24 2024/25 General Fund Permit Technician 6 6 4 General Fund Planning Manager 1 1 1 General Fund Plans Examiner 1 1 1 General Fund Senior Building Inspector 0 2 2 General Fund Senior Building Inspector/Plans Examiner 1 0 0 General Fund Senior Permit Technician 0 1 1 General Fund Senior Planner 1 1 1 Funding Source TOTAL FINANCE Personnel Schedule 20.97 Adopted 2022/23 21.97 Adopted 2023/24 21 Proposed 2024/25 General Fund Accounting Manager 1 0 0 General Fund Account Technician 3 0 0 General Fund Accountant 1 1 1 General Fund Administrative Technician 0 1 1 General Fund Finance Director 0.9 0.9 0.9 Housing Authority Finance Director 0.1 0.1 0.1 General Fund Finance Manager 0 1 1 General Fund Finance Technician 0 2 2 General Fund Financial Services Analyst 1 0 0 General Fund Junior Accountant 1 1 1 General Fund Management Assistant 1 0 0 General Fund Principal Management Analyst 0 1 1 General Fund Senior Accountant 0 1 1 General Fund Senior Finance Technician 0 1 1 TOTAL 9 10 10 25 TOTAL NUMBER OF ELECTED OFFICIALS 5 5 5 TOTAL NUMBER OF PART-TIME EMPLOYEES 8.87 7.76 6.79 TOTAL NUMBER OF FULL-TIME EMPLOYEES 91 100 100 TOTAL NUMBER OF EMPLOYEES 104.87 112.76 111.79 25 26 CITYWIDE TRANSFERS IN AND OUT CITY OF LA QUINTA SUMMARY BY FUND FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 101-0000-49500 Transfers In -5,000,000 0 0 0 101-1007-99900 Transfers Out 6,944,642 41,489,381 21,309,000 21,474,000 201-0000-49500 Transfers In -600,000 -1,250,000 -500,000 -500,000 201-7003-99900 Transfers Out 248,723 2,626,461 1,428,000 1,462,000 202-3006-99900 Transfers Out 122,382 2,694,323 0 0 203-0000-99900 Transfers Out 49,296 41,687 0 0 210-0000-99900 Transfers Out 178,259 355,559 175,000 175,000 215-0000-49500 Transfers In -1,500,000 -2,000,000 -3,000,000 -3,000,000 220-0000-99900 Transfers Out 21,791 445,176 0 0 223-0000-99900 Transfers Out 2,694,735 4,810,319 2,335,000 2,335,000 231-0000-49500 Transfers In -18,391 0 0 0 231-9001-99900 Transfers Out 10,820 0 0 10,820 235-0000-49500 Transfers In 0 -25,000 0 0 237-0000-49500 Transfers In -10,820 0 0 -10,820 249-0000-49500 Transfers In 0 -1,387,009 0 0 250-0000-99900 Transfers Out 395,857 1,269,775 1,179,109 1,179,109 251-0000-99900 Transfers Out 28,715 1,121,285 0 0 252-0000-99900 Transfers Out 75 249,925 0 0 254-0000-99900 Transfers Out 0 125,000 500,000 500,000 259-0000-99900 Transfers Out 0 180,000 100,000 100,000 270-0000-49500 Transfers In -50,000 -50,000 -50,000 -50,000 270-0000-99900 Transfers Out 75 509,711 0 0 275-0000-49500 Transfers In -2,000 -2,000 -2,000 -2,000 401-0000-49500 Transfers In -7,927,550 -49,965,557 -23,019,109 -23,218,109 417-9002-99900 Transfers Out 18,391 0 0 0 501-0000-99900 Transfers Out 0 231,964 50,000 50,000 601-0000-49500 Transfers In -600,000 -1,466,000 -500,000 -500,000 601-0000-99900 Transfers Out 75,000 82,000 88,000 88,000 602-0000-49500 Transfers In -75,000 -82,000 -88,000 -88,000 760-0000-49500 Transfers In -5,000 -5,000 -5,000 -5,000 762-0000-99900 Transfers Out 5,000,000 0 0 0 0 0 0 0 26 220 - QUIMBY FUND 220-0000-99900 Transfers Out CITYWIDE TRANSFERS IN AND OUT 445,176 0 0 CITY OF LA QUINTA DETAIL BY FUND 445,176 FY 2024/25 ADOPTED BUDGET 0 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 101 - GENERAL FUND Totals: 2,694,735 4,810,319 2,335,000 101-0000-49500 Transfers In -5,000,000 0 0 0 101-1007-99900 Transfers Out 6,944,642 41,489,381 21,309,000 21,474,000 Totals: 1,944,642 41,489,381 21,309,000 21,474,000 10,820 Totals: -7,571 201 - GAS TAX FUND 0 10,820 235 - SO COAST AIR QUALITY FUND 201-0000-49500 Transfers In -600,000 -1,250,000 -500,000 -500,000 201-7003-99900 Transfers Out 248,723 2,626,461 1,428,000 1,462,000 Totals: -351,277 1,376,461 928,000 962,000 202 - LIBRARY & MUSEUM FUND -10,820 0 0 -10,820 202-3006-99900 Transfers Out 122,382 2,694,323 0 0 Totals: 122,382 2,694,323 0 0 249-0000-49500 Transfers In 0 -1,387,009 203 - PUBLIC SAFETY FUND (MEASURE G) 0 Totals: 0 -1,387,009 203-0000-99900 Transfers Out 49,296 41,687 0 0 Totals: 49,296 41,687 0 0 1,179,109 1,179,109 Totals: 210 - FEDERAL ASSISTANCE FUND 1,269,775 1,179,109 1,179,109 251 - PARKS & REC DIF FUND 210-0000-99900 Transfers Out 178,259 355,559 175,000 175,000 Totals: 178,259 355,559 175,000 175,000 28,715 1,121,285 0 215 - LIGHTING & LANDSCAPING FUND 215-0000-49500 Transfers In -1,500,000 -2,000,000 -3,000,000 -3,000,000 Totals: -1,500,000 -2,000,000 -3,000,000 -3,000,000 220 - QUIMBY FUND 220-0000-99900 Transfers Out 21,791 445,176 0 0 Totals: 21,791 445,176 0 0 223 - MEASURE A FUND 223-0000-99900 Transfers Out 2,694,735 4,810,319 2,335,000 2,335,000 Totals: 2,694,735 4,810,319 2,335,000 2,335,000 231 - SUCCESSOR AGCY PA 1 RORF 231-0000-49500 Transfers In -18,391 0 0 0 231-9001-99900 Transfers Out 10,820 0 0 10,820 Totals: -7,571 0 0 10,820 235 - SO COAST AIR QUALITY FUND 235-0000-49500 Transfers In 0 -25,000 0 0 Totals: 0 -25,000 0 0 237 - SUCCESSOR AGCY PA 1 ADMIN 237-0000-49500 Transfers In -10,820 0 0 -10,820 Totals: -10,820 0 0 -10,820 249 - 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 395,857 1,269,775 1,179,109 1,179,109 Totals: 395,857 1,269,775 1,179,109 1,179,109 251 - PARKS & REC DIF FUND 251-0000-99900 Transfers Out 28,715 1,121,285 0 0 Totals: 28,715 1,121,285 0 0 27 CITYWIDE TRANSFERS IN AND OUT CITY OF LA QUINTA DETAIL BY FUND FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 252 - CIVIC CENTER DIF FUND 252-0000-99900 Transfers Out 75 249,925 0 0 Totals: 75 249,925 0 0 254 - COMMUNITY & CULTURAL CENTERS DIF 254-0000-99900 Transfers Out Totals: 259 - MAINTENANCE FACILITIES DIF FUND 259-0000-99900 Transfers Out Totals: 270 - ART IN PUBLIC PLACES FUND 270-0000-49500 Transfers In 270-0000-99900 Transfers Out Tota I s: 275 - LQ PUBLIC SAFETY OFFICER 275-0000-49500 Transfers In Tota I s: 401 - CAPITAL IMPROVEMENT PROGRAMS 401-0000-49500 Transfers In Totals: 417 - SA PA2 TAXABLE BOND CIP 417-9002-99900 Transfers Out Totals: 501 - FACILITY & FLEET REPLACEMENT 501-0000-99900 Transfers Out Totals: 601 - SILVERROCK RESORT 601-0000-49500 Transfers In 601-0000-99900 Transfers Out Tota I s: 602 - SILVERROCK GOLF RESERVE 602-0000-49500 Transfers In Totals: 760 - SUPPLEMENTAL PENSION PLAN 760-0000-49500 Transfers In Totals: 762 - PARS PENSION TRUST 762-0000-99900 Transfers Out Totals: 125,000 500,000 500,000 0 125,000 500,000 500,000 180,000 100,000 100,000 0 180,000 100,000 100,000 -50,000 -50,000 -50,000 -50,000 75 509,711 0 0 -49,925 459,711 -50,000 -50,000 -2,000 -2,000 -2,000 -2,000 -2,000 -2,000 -2,000 -2,000 -7,927,550 -49,965,557 -23,019,109 -23,218,109 -7,927,550 -49,965,557 -23,019,109 -23,218,109 18,391 0 0 0 18,391 0 0 0 0 231,964 50,000 50,000 0 231,964 50,000 50,000 -600,000 -1,466,000 -500,000 -500,000 75,000 82,000 88,000 88,000 -525,000 -1,384,000 -412,000 -412,000 -75,000 -82,000 -88,000 -88,000 -75,000 -82,000 -88,000 -88,000 -5,000 -5,000 -5,000 -5,000 -51000 -51000 -51000 -51000 5,000,000 0 0 0 5,000,000 0 0 0 28 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2024/25 ADOPTED BUDGET Fund: 201 - GAS TAX FUND 201-0000-49500 Transfers In _AL 500,000.00 Transfer in from General Fund Fund: 215 - LIGHTING & LANDSCAPING FUND 3,000,000.00 General Fund - Supplement Maint. Operations General Fund- Median Improvements Fund: 270 - ART IN PUBLIC PLACES FUND From General Fund for Maintenance/Installations Fund: 275 - LO PUBLIC SAFETY OFFICER 2,000.00 General Fund - Deceased LQ Officers Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS Transfers I M 1 23,218,109.00 CDBG Funds- Citywide Misc. ADA Improvements DIF Community/Cultural Center-- Cultural Campus DIF Maint & Facilties- Maint & Operations Yard DIF Transportation- Avenue 50 Widening DIF Transportation- Avenue 52/Jefferson Roundabo Equip Replacement Fund- CPM Plan Improvements General Fund - Citywide Dog Park Improvements General Fund- ADA Accessible Ramps General Fund- BPMP Bridge Preventative Maintenan General Fund- City Hall Drainage Improvements General Fund- Citywide Drainage Enhancements General Fund- Citywide Misc Concrete Improvement General Fund- PMP Street Improvements General Fund- Sidewalk Improvements General Fund- Village Lot Utility Undergrounding Measure A- Ave 50 Sidewalk Improvements Measure A- Citywide Traffic Signal Improvements Measure A- Cove Area Slurry Seal Improvements Measure A- Dune Palms Pavement Miles -Fred Warin Measure A- SilverRock Slurry Seal Measure G- Citywide Dog Park Improvements Measure G- Cultural Campus Measure G- Fritz Burns Park Improvements Measure G- Highway 111 Corridor Plan Improvemen Measure G- Maintenance & Operations Yard Measure G- PMP Street Improvements Measure G- Welcome Center Improvements SB 1- Highway 111 Pavement Resurfacing SB 1 -Washington St Sidewalk- Calle Tampico- Ave Fund: 601 - SILVERROCK RESORT ansfers In General Fund - Support SilverRock Operations Fund: 602 - SILVERROCK GOLF RESERVE Transfers InME From SilverRock Operating Fund, based on contract terms whereby 2% of the annual golf rounds revenue is deposited into reserves for future capital replacements Fund: 760 - SUPPLEMENTAL PENSION PLAN nsfers In 5,000.00 General Fund - Supplemental Pension Plan 29 Amount Amount Amount Amount -2,500,000 -500,000 -2,000 -175,000 -500,000 -100,000 -579,109 -600,000 -50,000 -1,000,000 -20,000 -165,000 -1,000,000 -477,000 -1,000,000 -1,000,000 -55,000 -500,000 -400,000 -235,000 -1,000,000 -200,000 -500,000 -500,000 -1,000,000 -5,000,000 -3,050,000 -900,000 -1,000,000 -750,000 -984,000 -478,000 -5,000 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2024/25 ADOPTED BUDGET Fund: 101 - GENERAL FUND 400,000 r1r01-1007-9990 Transfers Out 21,474,000.00 235,000 CIP - Cove Area Slurry Seal Improvements Phase 1 Amount Art in Public Places - Maintenance/Installation 50,000 CIP GF - BPMP Bridge Preventative Maintenance 165,000 CIP GF - City Hall Drainage Improvements 1,000,000 CIP GF - Citywide Dog Park Improvements 1,000,000 CIP GF - Citywide Drainage Improvements 477,000 CIP GF - Citywide Misc Concrete Improvements 1,000,000 CIP GF - Citywide PMP Street Improvements 1,000,000 CIP GF - LLD Median Improvements 500,000 CIP GF - Sidewalk & ADA Ramp Improvements 75,000 CIP GF - Village Parking Lot Utility Underground 500,000 Gas Tax Fund - Supplement Operations 500,000 Law Enforcement Fund - Deceased LQ Officers 2,000 LLD Fund - Supplement Maint. Operations 2,500,000 Measure G - Citywide Dog Park Improvements 500,000 Measure G - Citywide PMP Street Improvements 1,000,000 Measure G - Cultural Campus 1,000,000 Measure G - Fritz Burns Park Improvements 5,000,000 Measure G - Hwy 111 Corridor Implementation 3,050,000 Measure G - Maintenance & Operations Yard 900,000 Measure G - Welcome Center Improvements 750,000 PARS Supplemental Pension Plan 5,000 SilverRock Resort 500,000 Fund: 201 - GAS TAX FUND Amount CIP - Highway 111 Pavement Resurfacing 984,000 CIP - Washington St Sidewalk Calle Tampico -Ave 52 478,000 Fund: 210 - FEDERAL ASSISTANCE FUND Transfers Out 175,000.00 CIP - Citywide Miscellaneous ADA Improvements Fund: 223 - MEASURE A FUND Fund: 250 - TRANSPORTATION DIF FUND Amount CIP - Avenue 50 Widening .(Jefferson to Madison) 579,109 CIP - Avenue 52 at Jefferson St Roundabout Improvements 600,000 Fund: 254 - COMMUNITY & CULTURAL CENTERS DIF Transfers O Or CIP - Cultural Campus 30 500,000.00 Amount CIP - Ave 50 Sidewalk (Washington -Avenida Montero) 400,000 CIP - Citywide Traffic Signal Maintenance Improv. 235,000 CIP - Cove Area Slurry Seal Improvements Phase 1 1,000,000 CIP - Dune Palms Pavement (Miles -Fred Waring) 200,000 CIP - SilverRock Way Slurry Seal Improvements 500,000 Fund: 250 - TRANSPORTATION DIF FUND Amount CIP - Avenue 50 Widening .(Jefferson to Madison) 579,109 CIP - Avenue 52 at Jefferson St Roundabout Improvements 600,000 Fund: 254 - COMMUNITY & CULTURAL CENTERS DIF Transfers O Or CIP - Cultural Campus 30 500,000.00 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2024/25 ADOPTED BUDGET Fund: 259 - MAINTENANCE FACILITIES DIF FUND Transfers Out 100,000.00 CIP - Maintenance and Operations Yard Fund: 501 - FACILITY & FLEET REPLACEMENT Transfers Out 50,000.00 CIP - Preventative Maintenance Plan Improvements Fund: 601 - SILVERROCK RESORT Transfers Out 88,000.00 To SilverRock Capital Replacement Reserve Fund 31 32 GENERALFUND CITY OF LA QUINTA REVENUE SUMMARY BY CATEGORY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted Tax Revenues 65,145,998 63,646,000 63,270,000 63,270,000 Licenses & Permits 3,994,913 2,701,300 2,386,500 2,386,500 Intergovernmental 9,989,060 9,178,000 11,253,000 11,253,000 Charges for Services 1,558,859 1,153,200 1,028,700 1,028,700 Fines, Forfeitures & Abatements 563,495 395,500 341,000 341,000 Use of Money & Property 2,161,178 4,360,000 3,690,000 3,690,000 Miscellaneous 2,479,742 1,443,100 745,100 745,100 Transfers In 5,000,000 0 0 0 General Fund Revenue 90,893,246 82,877,100 82,714,300 82,714,300 32 CITY OF LA QUINTA GENERALFUND REVENUE DETAILS 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 101 - GENERAL FUND State Gov't Revenue 203,682 0 0 310 - Tax Revenues 101-0000-42500 Fire Service Credit 9,473,316 9,000,000 11,000,000 101-0000-40310 Property Tax Revenue 3,098,566 3,308,000 3,400,000 3,400,000 101-0000-40311 No -Low City Property Tax 5,388,267 4,985,000 5,300,000 5,300,000 101-0000-40315 RPTTF Pass Through 2,736,932 3,260,000 3,050,000 3,050,000 101-0000-41320 State Sales Tax 12,799,992 12,205,000 12,000,000 12,000,000 101-0000-41326 Measure G Sales Tax 16,088,087 15,515,000 15,500,000 15,500,000 101-0000-41327 Document Transfer Tax 926,743 875,000 720,000 720,000 101-0000-41400 TOT - Hotels 9,772,760 9,400,000 9,370,000 9,370,000 101-0000-41401 TOT - Short Term Vac. Rentals 6,415,354 5,800,000 5,500,000 5,500,000 101-0000-41402 TOT - Bed and Breakfast 103,272 90,000 100,000 100,000 101-0000-41416 TOT - Resort Fees 396,342 375,000 370,000 370,000 101-0000-41505 Franchise Taxes - Burrtec 1,188,773 1,260,000 1,130,000 1,130,000 101-0000-41508 Southern California Gas Franchise 246,641 305,000 190,000 190,000 101-0000-41509 Cable Television Franchise Fee 677,929 625,000 620,000 620,000 101-0000-41510 Communications Franchise Fees 195,772 160,000 170,000 170,000 101-0000-41800 Property Tax in Lieu of VLF 5,110,569 5,483,000 5,850,000 5,850,000 310 - Tax Revenues Totals: 65,145,998 63,646,000 63,270,000 63,270,000 320 - Licenses & Permits 101-0000-41411 STVR Inspection Fee 2,275 2,000 2,000 2,000 101-0000-41415 SNR Registration Fee 962,500 940,000 900,000 900,000 101-0000-41600 Business Licenses 431,498 350,000 355,000 355,000 101-0000-41602 SNR Business Licenses 51,582 60,000 60,000 60,000 101-0000-41610 Film Permits 1,091 1,500 1,500 1,500 101-0000-42400 Building Permits 1,009,315 440,000 335,000 335,000 101-0000-42401 Plumbing Permits 175,858 102,000 50,000 50,000 101-0000-42402 Mechanical Permits 175,576 81,000 65,000 65,000 101-0000-42403 Electrical Permits 154,126 61,000 50,000 50,000 101-0000-42404 Miscellaneous Permits 340,078 215,000 160,000 160,000 101-0000-42405 Garage Sale Permits 4,540 5,000 5,000 5,000 101-0000-42408 Grading Permits 58,539 20,000 10,000 10,000 101-0000-42420 Fire Plan Review Fee 69,618 100,000 85,000 85,000 101-0000-42421 Fire Inspection Fee 142,218 70,000 100,000 100,000 101-0000-42430 Transportation Permits 578 2,000 1,000 1,000 101-0000-42431 Conditional Use Permits 63,591 21,000 10,000 10,000 101-0000-42433 Minor Use Permit 2,668 3,000 1,000 1,000 101-0000-42434 Sign Permit 26,076 17,000 12,000 12,000 101-0000-42435 Site Development Permit 76,941 55,000 55,000 55,000 101-0000-42436 Final Landscaping Plans 17,296 10,000 10,000 10,000 101-0000-42437 Development Agreement 3,446 6,800 6,000 6,000 101-0000-42439 Temporary Use Permit 1,656 3,000 3,000 3,000 101-0000-43632 Public Works Permits 212,483 125,000 100,000 100,000 101-0000-43638 NPDES Inspections 11,365 11,000 10,000 10,000 320 - Licenses & Permits Totals: 3,994,913 2,701,300 2,386,500 2,386,500 330 - Intergovernmental 101-0000-41710 State Gov't Revenue 203,682 0 0 0 101-0000-42500 Fire Service Credit 9,473,316 9,000,000 11,000,000 11,000,000 101-0000-43100 FEMA 33,247 0 0 0 101-0000-43633 CSA 152 Assessments 275,816 175,000 250,000 250,000 101-0000-43650 Contributions from Other Agencie! 3,000 3,000 3,000 3,000 101-0000-42214 330 - Intergovernmental Totals: 9,989,060 9,178,000 11,253,000 11,253,000 340 - Charges for Services 101-0000-42200 Leisure Enrichment 13,313 11,000 11,000 11,000 101-0000-42210 Youth Sports 45,710 40,000 40,000 40,000 101-0000-42211 Adult Sports 8,207 5,000 5,000 5,000 101-0000-42212 Facility Rentals 7,959 10,000 10,000 10,000 101-0000-42213 Special Events 0 5,000 5,000 5,000 101-0000-42214 Wellness Center Leisure Enrichme 16,556 10,000 15,000 15,000 101-0000-42216 Wellness Center Special Events 0 1,000 1,000 1,000 101-0000-42218 Wellness Center Memberships 88,602 80,000 80,000 80,000 101-0000-42300 Cash Over/Short 0 0 0 0 33 350 - Fines, Forfeitures & Abatements 101-0000-41410 GENERALFUND 101-0000-41504 AMR Compliance 101-0000-42700 CITY OF LA QUINTA 339,246 REVENUE DETAILS 120,000 FY 2024/25 ADOPTED BUDGET 101-0000-42701 Lot Abatement 2022/23 2023/24 2024/25 2024/25 101-0000-42702 Vehicle Abatement Actuals Current Proposed Adopted 101-0000-42303 NSF Charges 75 100 100 100 101-0000-42412 Minor Adjustment, Plan Checks 33,360 20,000 10,000 10,000 101-0000-42415 Tentative Tract Map 33,124 20,000 20,000 20,000 101-0000-42416 Digitization/Records Management 54,190 30,000 20,000 20,000 101-0000-42417 Modification by Applicant 1,975 2,500 2,500 2,500 101-0000-42440 Appeals - Permits, Licenses, Proje 750 1,500 1,000 1,000 101-0000-42441 Planning Compliance Review 838 500 500 500 101-0000-42443 Zone Change 1,702 10,500 11,000 11,000 101-0000-42445 Environmental Assessment 12,254 7,000 5,000 5,000 101-0000-42446 General Plan Amendment 11,379 11,000 12,000 12,000 101-0000-42447 Home Occupations 6,658 7,000 7,000 7,000 101-0000-42448 Tentative Parcel Map 14,238 10,000 11,000 11,000 101-0000-42451 Specific Plan 5,194 12,000 12,000 12,000 101-0000-42460 Pre -Application Review 6,069 8,000 8,000 8,000 101-0000-42600 Building Plan Check Fees 933,046 500,000 550,000 550,000 101-0000-42610 SMIP Fees 1,409 500 500 500 101-0000-42615 CBSC Administrative Fees 1,409 600 600 600 101-0000-42810 Public Works Dev. Plan Check Fee 223,062 320,000 160,000 160,000 101-0000-43631 CVMSHCP Admin Fee 5,911 2,500 2,500 2,500 101-0000-43635 VGPS TBID Admin Fee 31,868 27,500 28,000 28,000 340 - Charges for Services Totals: 1,558,859 1,153,200 1,028,700 1,028,700 350 - Fines, Forfeitures & Abatements 101-0000-41410 Zoning Change Mitigation Fees 101-0000-41504 AMR Compliance 101-0000-42700 Administrative Citations 339,246 140,000 120,000 120,000 101-0000-42701 Lot Abatement 931 5,000 5,500 5,500 101-0000-42702 Vehicle Abatement 42,773 35,000 35,000 35,000 101-0000-42703 Vehicle Impound Fee 55,457 65,000 65,000 65,000 101-0000-42705 Motor Vehicle Code Fines 69,488 60,000 60,000 60,000 101-0000-42706 Parking Violations 22,702 35,000 15,000 15,000 101-0000-42707 Misc Fines 1,221 1,500 1,500 1,500 101-0000-42708 Graffiti Removal 8,071 9,000 9,000 9,000 101-0000-42709 False Alarm Fees - Police 19,222 40,000 25,000 25,000 101-0000-42710 False Alarm Fees - Fire 4,383 5,000 5,000 5,000 350 - Fines, Forfeitures & Abatements Totals: 563,495 395,500 341,000 341,000 360 - Use of Money & Property 101-0000-41410 Zoning Change Mitigation Fees 101-0000-41504 AMR Compliance 101-0000-41900 Allocated Interest 2,865,841 4,200,000 3,500,000 3,500,000 101-0000-41910 GASB 31 Interest (893,437) 0 0 0 101-0000-41930 Interest Revenue 45,221 0 40,000 40,000 101-0000-42120 Lease Revenue 143,553 160,000 150,000 150,000 360 - Use of Money & Property Totals: 2,161,178 4,360,000 3,690,000 3,690,000 370 - Miscellaneous 101-0000-41410 Zoning Change Mitigation Fees 101-0000-41504 AMR Compliance 101-0000-41507 Burrtec Admin Cost Reimburseme 101-0000-41920 Memorial Tree Revenue 101-0000-42000 Insurance Recoveries 101-0000-42140 Sales of Publications & Materials 101-0000-42301 Miscellaneous Revenue 101-0000-42305 Miscellaneous Reimbursements 101-0000-43505 Credit Card Fee Revenue 101-0000-45000 Sale of Other Assets 101-0000-48500 Extraordinary Gain 100 370 - Miscellaneous Totals: 1,612,340 810,000 450,000 450,000 0 183,000 50,000 50,000 66,614 135,000 125,000 125,000 1,000 0 0 0 46,299 5,000 5,000 5,000 640 100 100 100 113,339 60,000 25,000 25,000 168,735 195,000 50,000 50,000 59,589 55,000 40,000 40,000 29,994 0 0 0 381,192 0 0 0 2,479,742 1,443,100 745,100 745,100 34 GENERALFUND CITY OF LA QUINTA REVENUE DETAILS FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 380 - Transfers In 101-0000-49500 Transfers In 5,000,000 0 0 0 380 - Transfers In Totals: 5,000,000 0 0 0 101 - GENERAL FUND Totals: 90,893,246 82,877,100 82,714,300 82,714,300 35 GENERALFUND CITY OF LA QUINTA REVENUE NOTES FY 2024/25 ADOPTED BUDGET Fund: 101 - GENERAL FUND 101-0000-40310 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 2023). The City participates in the Teeter program, therefore no delinquencies are assumed. 101-0000-41320 Bradley Burns (local share of state sales tax) is 1% of the current sales tax rate (8.75%). HdL consulting services budget estimates are factored into projections along with reviews of industry and economic reports and local trends. 101-0000-41326 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 MOT = 9,370,000.00 Transient occupancy tax for hotels is 11%. Leisure and hospitality make up 25% of the employment sector in the Coachella Valley and is anticipated to remain strong in the upcoming year due to increased events valleywide. 101-0000-41401 —&ZQTT - Short Term Vac. Rentals i 5,500,000.00 Transient occupancy tax for short-term vacation rentals (SNR) is 10%. Consumer demand for STVRs continues to remain steady. 101-0 �cfast Transient occupancy tax for bed and breakfast is 10%. 101-0000-41 � 450,000.00 Fees are charged based on development agreements, whereby former commercial property was converted to housing developments and mitigation fees cover lost revenue from the change in development type. 101-0000-41415 STVR Registration Fee ' 900,000.00 Short-term vacation rental registration fees are updated annually with the City's Master Fee Schedule update. 101-0000-41416 TOT - Resort Fees 370,000.00 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-M00-41 Franchise Taxes - Burrt� = 1,130,000.00 Burrtec Franchise Fee is based on an agreement with the City and is adjusted annually on January 1st per a consumer price index. 36 GENERALFUND CITY OF LA QUINTA REVENUE NOTES FY 2024/25 ADOPTED BUDGET 101-0000-41507 Burrtec Admin Cost Reimburse 1 125,000.00 Base amount of $108,000 adjusted annually on January 1 by the change in the Consumer Price Index (CPI) and ending on 6/30/2037. 101-0000-41800 5,850,000.00: 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. 101-0000-41900 Interest rates are anticipated to slightly decrease into FY 2024/25 recognizing the fluctuating interest rate environment. 101-0000-42200 Various leisure enrichment activity revenues were budgeted with no increase, based on FY 23/24 actual amounts. The City continues working on building additional programming. 101-0000-42218 Wellness Center Memberships - 80,000.00 The Wellness Center continues to work on increasing memberships and has expanded services to six-day operations. Membership fees are limited to new members. 101-0000-42 0 Fire Plan Reviews are conducted in-house by Riverside County Fire Inspectors. 101-0000-42421 _e Inspect - 100,000.00 Fire Inspections are conducted in-house by Riverside County Fire Inspectors. 101-0000-42440 Appeals - Permits, Licenses, Pr �00 Appeals for permits, licenses, and violations are captured in this revenue line item. Property tax revenue restricted for fire services. 101-0000-427 �M000.01 False alarm fees are expected to level off as the City continues its enforcement efforts in collection of fees for Sheriff's responses to false alarms. 101-0000-43633 Annual revenue generated through property tax collection and held by the County until reimbursements for qualified expenditures are submitted by the City. 101-0000-43650 Contributions from Other Agen 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. 37 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 1001 - City Council Salaries and Benefits 101-1001-50108 Salaries - Council Members 144,494 144,000 144,000 144,000 101-1001-50150 Other Compensation 2,427 2,400 2,400 2,400 101-1001-50200 PERS-City Portion 9,467 10,800 10,900 10,900 101-1001-50221 Medical Insurance 69,990 95,700 109,100 109,100 101-1001-50222 Vision Insurance 589 0 0 0 101-1001-50223 Dental Insurance 2,416 0 0 0 101-1001-50224 Life Insurance 327 0 0 0 101-1001-50230 Workers Comp Insurance 10,500 23,900 23,900 23,900 101-1001-50240 Social Security -Medicare 2,095 5,600 5,600 5,600 101-1001-50241 Social Security -FICA 3,432 0 0 0 50 - Salaries and Benefits Totals: 245,737 282,400 295,900 295,900 Maintenance & Operations 101-1001-60137 Community Special Events 101-1001-60320 Travel & Training 101-1001-60420 Operating Supplies 62 - Maintenance & Operations Totals 42,406 20,000 24,206 20,000 322 500 20,000 20,000 30,000 30,000 500 500 66,934 40,500 50,500 50,500 1001 - City Council Totals: 312,671 322,900 346,400 346,400 38 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 1001 - City Council 101-1001-60137 Community Special Events 20,000.00 Annual City open house State of the City 101-1001-60320 Travel & Training 30,000.00 League of CA Cities- Annual conference, legislative action days, and other trainings. Council meeting expenses 39 40 CITY MANAGER'S OFFICE CITY OF LA QUINTA EXPENSE SUMMARY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 1002 - City Manager 1,083,016 1,588,360 1,641,100 1,641,100 Salaries and Benefits 725,331 854,660 903,400 903,400 Contract Services 108,078 170,000 170,000 170,000 Maintenance & Operations 112,481 114,500 118,500 118,500 Other Expenses 58,927 300,000 300,000 300,000 Internal Service Charges 78,200 149,200 149,200 149,200 1004 - Human Resources 439,030 701,300 745,900 745,900 Salaries and Benefits 233,383 415,200 459,800 459,800 Contract Services 112,314 79,500 79,500 79,500 Maintenance & Operations 47,333 120,000 120,000 120,000 Internal Service Charges 46,000 86,600 86,600 86,600 3007 - Marketing & Community Relations 1,648,064 1,864,660 1,932,600 1,932,600 Salaries and Benefits 160,546 194,360 301,300 301,300 Contract Services 481,020 537,000 495,000 495,000 Maintenance & Operations 960,497 1,098,600 1,101,600 1,101,600 Internal Service Charges 46,000 34,700 34,700 34,700 FISCAL SERVICES TOTAL 3,170,110 4,154,320 4,319,600 4,319,600 40 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-1002-60101 Contract Services - Administrative 2022/23 2023/24 2024/25 2024/25 101-1002-60103 Professional Services 38,406 Actuals Current Proposed Adopted 1002 - City Manager 170,000 170,000 170,000 Maintenance & Operations Salaries and Benefits 101-1002-60320 Travel & Training 101-1002-50101 Permanent Full Time 557,291 607,800 618,300 618,300 101-1002-50150 Other Compensation 1,047 900 900 900 101-1002-50200 PERS-City Portion 40,309 57,700 57,700 57,700 101-1002-50215 Other Fringe Benefits 20,580 36,760 29,200 29,200 101-1002-50221 Medical Insurance 81,955 114,800 125,500 125,500 101-1002-50222 Vision Insurance 759 0 0 0 101-1002-50223 Dental Insurance 4,743 0 0 0 101-1002-50224 Life Insurance 281 0 0 0 101-1002-50225 Long Term Disability 3,070 3,900 3,900 3,900 101-1002-50230 Workers Comp Insurance 7,100 23,900 23,900 23,900 101-1002-50240 Social Security -Medicare 8,197 8,900 9,000 9,000 101-1002-50251 Temporary 0 0 35,000 35,000 50 - Salaries and Benefits Totals: 725,331 854,660 903,400 903,400 Contract Services 101-1002-60101 Contract Services - Administrative 69,671 125,000 125,000 125,000 101-1002-60103 Professional Services 38,406 45,000 45,000 45,000 60 - Contract Services Totals: 108,078 170,000 170,000 170,000 Maintenance & Operations 101-1002-60320 Travel & Training 5,993 6,000 10,000 10,000 101-1002-60351 Membership Dues 102,314 105,000 105,000 105,000 101-1002-60352 Subscriptions & Publications 850 2,000 2,000 2,000 101-1002-60400 Office Supplies 1,718 1,500 1,500 1,500 101-1002-60420 Operating Supplies 1,606 0 0 0 62 - Maintenance & Operations Totals: 112,481 114,500 118,500 118,500 Other Expenses 101-1002-60510 Contingency for Operations 58,927 300,000 300,000 300,000 64 - Other Expenses Totals: 58,927 300,000 300,000 300,000 Internal Service Charges 101-1002-98110 Information Tech Charges 78,200 149,200 149,200 149,200 69 - Internal Service Charges Totals: 78,200 149,200 149,200 149,200 1002 - City Manager Totals: 1,083,016 1,588,360 1,641,100 1,641,100 41 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES Department : 1002 - Cit Mana er 101-1002-50101 ull Tim jh 618,300.00 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 Contract Services - Administra Legislative lobbying services Economic development services Title and appraisal services and property surveys Waste management for special events 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) 101-1002-60351 Membership Dues 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) 101-1002-60352 Subscriptions & Publications Property analysis and grant solutions 42 FY 2024/25 ADOPTED BUDGET CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-1004-60103 Professional Services 2022/23 2023/24 2024/25 2024/25 101-1004-60104 Consultants/Employee Services 18,517 Actuals Current Proposed Adopted 1004 - Human Resources 79,500 79,500 79,500 Maintenance & Operations Salaries and Benefits 101-1004-60129 Recruiting/Pre-Employment 101-1004-50101 Permanent Full Time 166,423 257,000 265,100 265,100 101-1004-50102 Salaries - Part Time 109 0 0 0 101-1004-50150 Other Compensation 1 0 0 0 101-1004-50200 PERS-City Portion 12,163 19,700 20,900 20,900 101-1004-50215 Other Fringe Benefits 2,600 3,900 3,900 3,900 101-1004-50221 Medical Insurance 29,851 71,800 82,000 82,000 101-1004-50222 Vision Insurance 461 0 0 0 101-1004-50223 Dental Insurance 2,891 0 0 0 101-1004-50224 Life Insurance 129 0 0 0 101-1004-50225 Long Term Disability 1,019 1,700 1,700 1,700 101-1004-50230 Workers Comp Insurance 4,200 14,300 14,300 14,300 101-1004-50240 Social Security -Medicare 2,460 3,800 3,900 3,900 101-1004-50241 Social Security -FICA 130 0 0 0 101-1004-50251 Temporary 111 25,000 50,000 50,000 101-1004-50252 Annual Wellness Dollar Reimbursemen 10,835 18,000 18,000 18,000 50 - Salaries and Benefits Totals: 233,383 415,200 459,800 459,800 Contract Services 101-1004-60103 Professional Services 93,797 34,500 34,500 34,500 101-1004-60104 Consultants/Employee Services 18,517 45,000 45,000 45,000 60 - Contract Services Totals: 112,314 79,500 79,500 79,500 Maintenance & Operations 101-1004-60129 Recruiting/Pre-Employment 9,608 15,000 15,000 15,000 101-1004-60320 Travel & Training (144) 10,000 10,000 10,000 101-1004-60322 Training & Education/MOU 5,763 52,000 52,000 52,000 101-1004-60340 Employee Recognition Events 23,981 30,000 30,000 30,000 101-1004-60351 Membership Dues 6,375 10,000 10,000 10,000 101-1004-60352 Subscriptions & Publications 779 1,500 1,500 1,500 101-1004-60400 Office Supplies 463 500 500 500 101-1004-60420 Operating Supplies 508 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 47,333 120,000 120,000 120,000 Internal Service Charges 101-1004-98110 Information Tech Charges 46,000 86,600 86,600 86,600 69 - Internal Service Charges Totals: 46,000 86,600 86,600 86,600 1004 - Human Resources Totals: 439,030 701,300 745,900 745,900 43 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 1004 - Human Resources 101-1004-50101 Permanent Full Time 265,100.00 100% - Human Resources Deputy Director 100% - Human Resources Technician (2) 101-1004-60103 Professional Services ,500.00 Citywide employee development programs 101-1004-60104 Consultants/Employee Service ' 45,000.00 101-1004-60129 10 10 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 Interview panel costs Fingerprinting Physicals and drug screenings Background checks Liebert Cassidy Whitmore (LCW)- law & labor relations Educational forums and miscellaneous training 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) Labor law compliance posters 44 CITY OF LA QUINTA GENERAL FUND EXPENSES 15,000 FY 2024/25 ADOPTED BUDGET 8,846 10,000 2022/23 2023/24 2024/25 2024/25 30,000 30,000 Actuals Current Proposed Adopted 3007 - Marketing & Community Relations 75,000 75,000 892,094 970,000 Salaries and Benefits 970,000 960,497 1,098,600 1,101,600 101-3007-50101 Permanent Full Time 120,557 144,100 216,600 216,600 101-3007-50200 PERS-City Portion 8,757 11,100 17,100 17,100 101-3007-50215 Other Fringe Benefits 1,300 1,560 2,600 2,600 101-3007-50221 Medical Insurance 21,407 28,700 54,600 54,600 101-3007-50222 Vision Insurance 181 0 0 0 101-3007-50223 Dental Insurance 1,594 0 0 0 101-3007-50224 Life Insurance 66 0 0 0 101-3007-50225 Long Term Disability 736 1,000 1,400 1,400 101-3007-50230 Workers Comp Insurance 4,200 5,800 5,800 5,800 101-3007-50240 Social Security -Medicare 1,748 2,100 3,200 3,200 50 - Salaries and Benefits Totals: 160,546 194,360 301,300 301,300 Contract Services 101-3007-60134 Promotional Items 101-3007-60137 Community Engagement 101-3007-60151 VGPS - Visit Greater Palm Springs 60 - Contract Services Totals Maintenance & Operations 101-3007-60320 Travel & Training 101-3007-60351 Membership Dues 101-3007-60410 Printing 101-3007-60420 Operating Supplies 101-3007-60450 Sponsorships/Advertising 101-3007-60461 Marketing & Tourism Promotions 62 - Maintenance & Operations Totals 67,941 90,000 90,000 90,000 6,368 7,000 10,000 10,000 406,711 440,000 395,000 395,000 481,020 537,000 495,000 495,000 2,836 12,000 15,000 15,000 8,846 10,000 10,000 10,000 18,979 30,000 30,000 30,000 1,647 1,600 1,600 1,600 36,095 75,000 75,000 75,000 892,094 970,000 970,000 970,000 960,497 1,098,600 1,101,600 1,101,600 Internal Service Charges 101-3007-98110 Information Tech Charges 46,000 34,700 34,700 34,700 69 - Internal Service Charges Totals: 46,000 34,700 34,700 34,700 3007 - Marketing & Community Relations Totals: 1,648,064 1,864,660 1,932,600 1,932,600 45 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 3007 - Marketing & Community Relations 101-3007-50101 Permanent Full Time i M 216,600.00 100% - Marketing Manager 100% - Marketing & Communications Specialist 101-3007-60134 M M 90,000.00 For community engagement and special events 101-3007-601$ Community Engagement' - 10,000.00 Community workshop and City events 101-3007-60151 W VGPS - Visit Greater Pa� 395,000.00 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 Travel & Tr ,000.00 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 IMPrPrintin 30,000.00 Citywide business cards, event signs, and banners 101-3007-60450 Sponsorships/Advertising 75,000.00 Various sponsorships including CVEP Summit, Modernism Week, National Date Festival 101-3007-604691 Marketing & Tou�motigd Photography, Chamber of Commerce Contract, Video, Commercials, Marketing Contracts, Marketing Efforts, Music Licensing, Palm Springs Life Vision, and State of the City 46 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 1003 - City Attorney Contract Services 101-1003-60153 Attorney 318,475 650,000 650,000 650,000 101-1003-60154 Attorney/Litigation 39,714 150,000 150,000 150,000 60 - Contract Services Totals: 358,188 800,000 800,000 800,000 1003 - City Attorney Totals: 358,188 800,000 800,000 800,000 101-1003, Legal services are contracted with Rutan and Tucker 47 CITY OF LA QUINTA GENERAL FUND EXPENSES 15,000 FY 2024/25 ADOPTED BUDGET 1,350 3,000 2022/23 2023/24 2024/25 2024/25 3,500 3,500 Actuals Current Proposed Adopted 1005 - City Clerk 1,200 2,000 2,000 8,454 5,500 Salaries and Benefits 8,000 101-1005-50101 Permanent Full Time 419,353 483,200 524,900 524,900 101-1005-50105 Salaries - Overtime 0 5,000 5,000 5,000 101-1005-50150 Other Compensation 823 500 500 500 101-1005-50200 PERS-City Portion 37,884 46,500 51,600 51,600 101-1005-50215 Other Fringe Benefits 6,500 7,670 7,670 7,670 101-1005-50221 Medical Insurance 88,428 141,000 160,900 160,900 101-1005-50222 Vision Insurance 818 0 0 0 101-1005-50223 Dental Insurance 3,892 0 0 0 101-1005-50224 Life Insurance 350 0 0 0 101-1005-50225 Long Term Disability 2,542 3,100 3,400 3,400 101-1005-50230 Workers Comp Insurance 12,300 28,100 28,100 28,100 101-1005-50240 Social Security -Medicare 6,287 7,000 7,600 7,600 101-1005-50241 Social Security -FICA 487 0 0 0 101-1005-50251 Temporary 11,207 15,000 15,000 15,000 50 - Salaries and Benefits Totals: 590,870 737,070 804,670 804,670 Contract Services 101-1005-60103 Professional Services 101-1005-60125 Temporary Agency Services 60 - Contract Services Totals Maintenance & Operations 101-1005-60320 Travel & Training 101-1005-60351 Membership Dues 101-1005-60400 Office Supplies 101-1005-60410 Printing 101-1005-60420 Operating Supplies 101-1005-60450 Advertising 62 - Maintenance & Operations Totals 242,931 200,000 365,000 365,000 0 25,000 25,000 25,000 242,931 225,000 390,000 390,000 8,511 15,000 15,000 15,000 1,350 3,000 3,000 3,000 2,012 2,500 3,500 3,500 7,278 10,000 10,000 10,000 943 1,200 2,000 2,000 8,454 5,500 8,000 8,000 28,548 37,200 41,500 41,500 Internal Service Charges 101-1005-98110 Information Tech Charges 134,608 170,400 170,400 170,400 69 - Internal Service Charges Totals: 134,608 170,400 170,400 170,400 1005 - City Clerk Totals: 996,957 1,169,670 1,406,570 1,406,570 48 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 1005 - City Clerk 101-1005-50101 Permanent Full Time i 524,900.00 10 101-1005-60320 90% - City Clerk Director (10% Housing) 100% - Deputy City Clerk 100% - Management Specialist 100% - Permit Technician 100% - Administrative Technician (2) Municipal Code text and online updates Imaging scanning services For The Record tech support (DSS Corp) DigiCert electronic signatures Ctiywide fee study updates Insurance compliance Records legislation, requirements, minute writing services, and retention updates STVR Programming Compliance, Analytics & Permitting Software CA City Clerks Association annual conference & seminars Municipal Clerks certifications and training 101-1005-60351 I Membership Dues' California City Clerks Association (CCAC)- 4 employees National Notary Association Errors and Omission insurance (E&O)- 3 employees International Institute of Municipal Clerks (IIMC) membership 101-1005-60450 8� Public hearing notices, Commission and Board vacancies 49 50 COMMUNITY SERVICES CITY OF LA QUINTA EXPENSE SUMMARY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 3001 - Community Services Administration 740,952 1,038,160 716,400 716,400 Salaries and Benefits 448,931 472,360 298,800 298,800 Contract Services 71,803 92,000 92,000 92,000 Maintenance & Operations 139,718 352,500 204,300 204,300 Internal Service Charges 80,500 121,300 121,300 121,300 3002 - Wellness Center Operations 717,948 837,870 683,600 683,600 Salaries and Benefits 559,481 495,970 439,500 439,500 Contract Services 24,849 30,000 36,000 36,000 Maintenance & Operations 33,718 64,200 65,400 65,400 Capital Expenses 0 130,000 25,000 25,000 Internal Service Charges 99,900 117,700 117,700 117,700 3003 - Recreation Programs & Special Events 1,099,230 1,578,150 1,956,000 1,956,000 Salaries and Benefits 200,323 207,750 598,600 598,600 Contract Services 474,543 640,000 665,000 665,000 Maintenance & Operations 379,664 682,000 644,000 644,000 Internal Service Charges 44,700 48,400 48,400 48,400 COMMUNITY SERVICES TOTAL 2,558,129 3,454,180 3,356,000 3,356,000 50 CITY OF LA QUINTA GENERAL FUND EXPENSES Rent Expense FY 2024/25 ADOPTED BUDGET Travel & Training 101-3001-60351 2022/23 2023/24 2024/25 2024/25 Grants & Economic Development/Mark 101-3001-60527 Actuals Current Proposed Adopted 3001 - Community Services Administration 3,000 3,000 3,000 139,718 Salaries and Benefits 204,300 204,300 101-3001-50101 Permanent Full Time 345,319 308,000 140,000 140,000 101-3001-50110 Commissions & Boards 2,550 4,500 6,300 6,300 101-3001-50150 Other Compensation 385 400 0 0 101-3001-50200 PERS-City Portion 25,697 27,500 27,500 27,500 101-3001-50215 Other Fringe Benefits 3,640 5,460 1,600 1,600 101-3001-50221 Medical Insurance 53,654 100,400 100,400 100,400 101-3001-50222 Vision Insurance 562 0 0 0 101-3001-50223 Dental Insurance 2,523 0 0 0 101-3001-50224 Life Insurance 191 0 0 0 101-3001-50225 Long Term Disability 1,906 1,600 900 900 101-3001-50230 Workers Comp Insurance 7,300 20,000 20,000 20,000 101-3001-50240 Social Security -Medicare 5,044 4,500 2,100 2,100 101-3001-50241 Social Security -FICA 158 0 0 0 50 - Salaries and Benefits Totals: 448,931 472,360 298,800 298,800 Contract Services 101-3001-60101 Contract Services 101-3001-60122 Credit Card Fees 101-3001-60135 Boys & Girls Club 60 - Contract Services Totals Maintenance & Operations 101-3001-60157 Rent Expense 101-3001-60320 Travel & Training 101-3001-60351 Membership Dues 101-3001-60400 Office Supplies 101-3001-60510 Grants & Economic Development/Mark 101-3001-60527 2-1-1 Hotline 101-3001-60531 Homeless Bus Passes 62 - Maintenance & Operations Totals: 25,000 25,000 25,000 25,000 6,803 7,000 7,000 7,000 40,000 60,000 60,000 60,000 71,803 92,000 92,000 92,000 0 3,000 3,000 3,000 141 4,000 4,000 4,000 0 1,000 1,000 1,000 1,577 1,500 3,300 3,300 135,000 325,000 175,000 175,000 0 15,000 15,000 15,000 3,000 3,000 3,000 3,000 139,718 352,500 204,300 204,300 Internal Service Charges 101-3001-98110 Information Tech Charges 80,500 121,300 121,300 121,300 69 - Internal Service Charges Totals: 80,500 121,300 121,300 121,300 3001 - Community Services Administration Totals: 740,952 1,038,160 716,400 716,400 51 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET 0artment : 3001 - CommunityServices Administration -3001-5010 � 1� 40% - Community Services Deputy Director (40% Wellness Center, 20% Library & Museum Fund) 80% - Sr. Management Analyst (20% Library & Museum Fund) 101-3001-60101 Contract Services Old Towne Artisan Studio wellness west partnership Rent Expense DSUSD Facility Use rental 101-3001-60320 Tr 4,000.00 Leadership training 101-3001-60351 'Membership Dues Engaging Local Government Leaders (ELGL) International City/County Management Association (ICMA) Americans for the Arts California Parks & Recreation Society (CPRS) National Recreation & Park Association NRPA 101-3001-60510 Grants & Economic Developma $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. 52 CITY OF LA QUINTA GENERAL FUND EXPENSES 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 3002 - Wellness Center Operations 101-3002-98110 Information Tech Charges 78,200 98,200 98,200 Salaries and Benefits 101-3002-98140 Facility & Fleet Maintenance 21,700 19,500 19,500 101-3002-50101 Permanent Full Time 259,735 280,100 233,300 233,300 101-3002-50102 Salaries - Part Time 152,992 71,250 82,500 82,500 101-3002-50105 Salaries - Overtime 0 5,000 5,000 5,000 101-3002-50150 Other Compensation 963 1,000 1,000 1,000 101-3002-50200 PERS-City Portion 33,152 30,800 27,900 27,900 101-3002-50215 Other Fringe Benefits 4,420 4,420 3,200 3,200 101-3002-50221 Medical Insurance 62,512 81,300 65,500 65,500 101-3002-50222 Vision Insurance 909 0 0 0 101-3002-50223 Dental Insurance 5,389 0 0 0 101-3002-50224 Life Insurance 225 0 0 0 101-3002-50225 Long Term Disability 1,601 1,800 1,500 1,500 101-3002-50230 Workers Comp Insurance 7,100 16,200 16,200 16,200 101-3002-50240 Social Security -Medicare 6,298 4,100 3,400 3,400 101-3002-50241 Social Security -FICA 5,601 0 0 0 101-3002-50251 Temporary 18,582 0 0 0 50 - Salaries and Benefits Totals: 559,481 495,970 439,500 439,500 Contract Services 101-3002-60103 Professional Services 0 5,000 5,000 5,000 101-3002-60107 Instructors 21,849 20,000 30,000 30,000 101-3002-60108 Technical 3,000 5,000 1,000 1,000 60 - Contract Services Totals: 24,849 30,000 36,000 36,000 Maintenance & Operations 101-3002-60157 Rental Expense 53 3,000 3,000 3,000 101-3002-60320 Travel & Training 0 1,000 1,000 1,000 101-3002-60351 Membership Dues 1,040 5,000 5,000 5,000 101-3002-60352 Subscriptions & Publications 0 1,200 2,400 2,400 101-3002-60400 Office Supplies 829 3,000 3,000 3,000 101-3002-60420 Operating Supplies 31,796 50,000 50,000 50,000 101-3002-60432 Tools/Equipment 0 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 33,718 64,200 65,400 65,400 Capital Expenses 101-3002-80101 Machinery & Equipment 0 130,000 25,000 25,000 68 - Capital Expenses Totals: 0 130,000 25,000 25,000 Internal Service Charges 101-3002-98110 Information Tech Charges 78,200 98,200 98,200 98,200 101-3002-98140 Facility & Fleet Maintenance 21,700 19,500 19,500 19,500 69 - Internal Service Charges Totals: 99,900 117,700 117,700 117,700 3002 - Wellness Center Operations Totals: 717,948 837,870 683,600 683,600 53 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 3002 - Wellness Center Operations 101-3002-50101 Permanent Full Time 40% - Community Services Deputy Director (40% Community Services Administration, 20% Library & Museum Fund) 100% - Sr. Community Services Specialist 100% - Community Services Specialist 101-3002-501 Salaries - Part Time 82,500.00 50% Senior Recreation Leader (2) (50% Recreation Programs & Special Events) 50% Recreation Leader (8) (50% Recreation Programs & Special Events) 101-3002-60103 Professional Services' - 5,000.00 Retired senior volunteer program, annual volunteer sponsorships to Watercolors of La Quinta, Boys & Girls Club of La Quinta, and the California Highway Patrol 101-3002-60107 X00.0■ 101-3002-60108 Instructors for fitness classes and programming Annual sponsorship for the Riverside County Senior Inspiration Awards General insurances and security guards for facility rentals 101-3002-60320 Travel & Training' Park and recreational activity program training and certification 101-3002-60351 Membership Motion Picture Licensing Corporation (MPLC) National Council on Aging (NCOA) TechnoGym apps 2,400.00 Desert Sun newspaper Wellness publications 101-3002-80101 Machinery & Equipment a M 25,000.00 Purchase of new weighted and stretch fitness equipment, and related accessories for Wellness Center 54 CITY OF LA QUINTA GENERAL FUND EXPENSES 580,000 FY 2024/25 ADOPTED BUDGET 81 5,000 2022/23 2023/24 2024/25 2024/25 1,000 1,000 Actuals Current Proposed Adopted 3003 - Recreation Programs & Special Events 6,000 6,000 6,000 3,121 Salaries and Benefits 50,000 50,000 379,664 682,000 101-3003-50101 Permanent Full Time 47,781 78,800 317,400 317,400 101-3003-50102 Salaries - Part Time 34,970 71,250 82,500 82,500 101-3003-50105 Salaries - Overtime 0 1,000 5,000 5,000 101-3003-50200 PERS-City Portion 9,054 17,100 32,700 32,700 101-3003-50215 Other Fringe Benefits 1,300 1,300 6,500 6,500 101-3003-50221 Medical Insurance 30,020 24,000 136,300 136,300 101-3003-50222 Vision Insurance 430 0 0 0 101-3003-50223 Dental Insurance 3,109 0 0 0 101-3003-50224 Life Insurance 58 0 0 0 101-3003-50225 Long Term Disability 298 1,000 2,000 2,000 101-3003-50230 Workers Comp Insurance 2,100 4,800 4,800 4,800 101-3003-50240 Social Security -Medicare 2,174 8,500 11,400 11,400 101-3003-50241 Social Security -FICA 1,787 0 0 0 101-3003-50251 Temporary 67,243 0 0 0 50 - Salaries and Benefits Totals: 200,323 207,750 598,600 598,600 Contract Services 101-3003-60107 Instructors 101-3003-60184 Fritz Burns Pool Programming 101-3003-60190 X Park Programming 60 - Contract Services Totals Maintenance & Operations 101-3003-60149 Community Experiences 101-3003-60157 Rental Expense 101-3003-60320 Travel & Training 101-3003-60351 Membership Dues 101-3003-60420 Operating Supplies 101-3003-60512 LQ Art Event 62 - Maintenance & Operations Totals (2,070) 0 0 0 191,225 220,000 245,000 245,000 285,388 420,000 420,000 420,000 474,543 640,000 665,000 665,000 375,280 580,000 580,000 580,000 81 5,000 5,000 5,000 0 1,000 1,000 1,000 0 0 2,000 2,000 1,182 6,000 6,000 6,000 3,121 90,000 50,000 50,000 379,664 682,000 644,000 644,000 Internal Service Charges 101-3003-98110 Information Tech Charges 23,000 28,900 28,900 28,900 101-3003-98140 Facility & Fleet Maintenance 21,700 19,500 19,500 19,500 69 - Internal Service Charges Totals: 44,700 48,400 48,400 48,400 3003 - Recreation Programs & Special Events Totals: 1,099,230 1,578,150 1,956,000 1,956,000 55 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 3003 - Recreation Programs & S ecial Events 101-3003-50101 Permanent Full Ti- 317,400.00 100% - Administrative Technician (5) 50% Senior Recreation Leader (2) (50% Wellness Center Operations) 50% Recreation Leader (8) (50% Wellness Center Operations) 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 101-3003-60157 Rental Expense - - 5,000.00 Special event insurances and security guards for events 30 - 2� Pool operating contract services 101-3003-60320 Travel & Train! � 1,000.00 101-3003-6035 Park and recreation program training and certifications Americans for Art California Parks and Recreation Society (CPRS) 56 CITY OF LA QUINTA PUBLIC SAFETY EXPENSE SUMMARY 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 2001 - Police 16,244,512 18,618,300 19,643,300 19,643,300 Contract Services 16,077,040 18,320,500 19,459,000 19,459,000 Maintenance & Operations 7,689 15,000 15,000 15,000 Repair & Maintenance 60,540 172,500 40,000 40,000 Utilities 17,823 26,000 26,000 26,000 Capital Expenses 6,519 16,000 35,000 35,000 Internal Service Charges 74,900 68,300 68,300 68,300 2002 - Fire 7,702,139 10,247,120 10,572,110 10,572,110 Salaries and Benefits 197,817 176,020 262,510 262,510 Contract Services 7,033,798 9,137,000 9,643,000 9,643,000 Maintenance & Operations 122,699 167,500 233,000 233,000 Utilities 84,211 134,000 139,000 139,000 Capital Expenses 77,014 473,000 135,000 135,000 Internal Service Charges 186,600 159,600 159,600 159,600 6004 - Code Compliance/Animal Control 1,571,807 1,720,340 1,821,340 1,821,340 Salaries and Benefits 786,495 814,440 868,040 868,040 Contract Services 421,802 500,500 540,500 540,500 Maintenance & Operations 11,310 24,800 32,200 32,200 Internal Service Charges 352,200 380,600 380,600 380,600 6005 - Public Safety Administration 0 331,800 269,890 269,890 Salaries and Benefits 0 264,300 211,890 211,890 Maintenance & Operations 0 15,500 6,000 6,000 Internal Service Charges 0 52,000 52,000 52,000 PUBLIC SAFETY TOTAL 25,518,459 30,917,560 32,306,640 32,306,640 57 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET Maintenance & Operations 101-2001-60320 Travel & Training 101-2001-60420 Operating Supplies 62 - Maintenance & Operations Totals Repair & Maintenance 101-2001-60692 Public Safety Camera System Maintem 65 - Repair & Maintenance Totals: 1,350 5,000 5,000 5,000 6,339 10,000 10,000 10,000 7,689 15,000 15,000 15,000 60,540 172,500 40,000 40,000 60,540 172,500 40,000 40,000 Utilities 101-2001-61300 Telephone - Utilities 11,046 17,000 17,000 17,000 101-2001-61400 Cable/Internet - Utilities 6,778 9,000 9,000 9,000 66 - Utilities Totals: 17,823 26,000 26,000 26,000 Capital Expenses 101-2001-71031 Vehicles 6,519 16,000 35,000 35,000 68 - Capital Expenses Totals: 6,519 16,000 35,000 35,000 Internal Service Charges 101-2001-98110 Information Tech Charges 10,000 10,000 10,000 10,000 101-2001-98140 Facility & Fleet Maintenance 64,900 58,300 58,300 58,300 69 - Internal Service Charges Totals: 74,900 68,300 68,300 68,300 2001 - Police Totals: 16,244,512 18,618,300 19,643,300 19,643,300 58 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 2001 - Police Contract Services 101-2001-60103 Professional Services 27,835 50,000 0 0 101-2001-60109 LQ Police Volunteers 7,076 12,000 12,000 12,000 101-2001-60161 Sheriff Patrol 8,997,669 10,230,000 10,600,000 10,600,000 101-2001-60162 Police Overtime 305,816 400,000 400,000 400,000 101-2001-60163 Target Team 1,773,066 1,927,000 2,025,000 2,025,000 101-2001-60164 Community Services Officer 750,961 805,000 850,000 850,000 101-2001-60165 Special Enforcement/City Special Even 104,099 100,000 100,000 100,000 101-2001-60166 Gang Task Force 221,883 231,000 245,000 245,000 101-2001-60167 Narcotics Task Force 208,056 231,000 245,000 245,000 101-2001-60168 School Officer 180,334 240,000 280,000 280,000 101-2001-60169 Motor Officer 1,617,054 1,940,000 2,400,000 2,400,000 101-2001-60170 Dedicated Sargeants 560,823 615,000 650,000 650,000 101-2001-60171 Dedicated Lieutenant 331,448 343,000 360,000 360,000 101-2001-60172 Sheriff - Mileage 425,455 450,000 450,000 450,000 101-2001-60174 Blood/Alcohol Testing 33,052 36,000 38,000 38,000 101-2001-60175 Special Enforcement Funds 76,191 113,500 113,500 113,500 101-2001-60176 Sheriff - Other 449,822 587,000 680,000 680,000 101-2001-60193 Sexual Assault Exam Fees 6,400 10,000 10,500 10,500 60 - Contract Services Totals: 16,077,040 18,320,500 19,459,000 19,459,000 Maintenance & Operations 101-2001-60320 Travel & Training 101-2001-60420 Operating Supplies 62 - Maintenance & Operations Totals Repair & Maintenance 101-2001-60692 Public Safety Camera System Maintem 65 - Repair & Maintenance Totals: 1,350 5,000 5,000 5,000 6,339 10,000 10,000 10,000 7,689 15,000 15,000 15,000 60,540 172,500 40,000 40,000 60,540 172,500 40,000 40,000 Utilities 101-2001-61300 Telephone - Utilities 11,046 17,000 17,000 17,000 101-2001-61400 Cable/Internet - Utilities 6,778 9,000 9,000 9,000 66 - Utilities Totals: 17,823 26,000 26,000 26,000 Capital Expenses 101-2001-71031 Vehicles 6,519 16,000 35,000 35,000 68 - Capital Expenses Totals: 6,519 16,000 35,000 35,000 Internal Service Charges 101-2001-98110 Information Tech Charges 10,000 10,000 10,000 10,000 101-2001-98140 Facility & Fleet Maintenance 64,900 58,300 58,300 58,300 69 - Internal Service Charges Totals: 74,900 68,300 68,300 68,300 2001 - Police Totals: 16,244,512 18,618,300 19,643,300 19,643,300 58 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 2001 - Police 101-2001-60161 S nnh�0,000.gd Increases for Police services in FY 2024/25 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, 3 Motor Traffic Officers, 2 Traffic Officers, 5 Special Enforcement Team Officers, 2 Deputy Sheriff Officers, and 6 Community Service Officers 101-2001-60320 mel & Training 5,000.00 Crime prevention officers will provide training to the Citizens on Patrol 101-2001-71031 Vehicles - Motorcycle replacement 59 CITY OF LA QUINTA GENERAL FUND EXPENSES Professional Services FY 2024/25 ADOPTED BUDGET Volunteers - Fire 101-2002-60112 2022/23 2023/24 2024/25 2024/25 Security & Alarm 101-2002-60125 Actuals Current Proposed Adopted 2002 - Fire 101-2002-60525 Golf Tournament 101-2002-60671 60 - Contract Services Totals 101-2002-60691 Salaries and Benefits 62 - Maintenance & Operations Totals 6,641,950 8,700,000 9,170,000 101-2002-50101 Permanent Full Time 142,625 118,200 178,300 178,300 101-2002-50105 Salaries - Overtime 437 4,000 4,000 4,000 101-2002-50150 Other Compensation 96 100 100 100 101-2002-50200 PERS-City Portion 9,444 9,100 14,000 14,000 101-2002-50215 Other Fringe Benefits 1,820 1,820 3,510 3,510 101-2002-50221 Medical Insurance 33,426 33,500 52,100 52,100 101-2002-50222 Vision Insurance 197 0 0 0 101-2002-50223 Dental Insurance 1,158 0 0 0 101-2002-50224 Life Insurance 135 0 0 0 101-2002-50225 Long Term Disability 785 800 1,200 1,200 101-2002-50230 Workers Comp Insurance 5,400 6,700 6,700 6,700 101-2002-50240 Social Security -Medicare 2,220 1,800 2,600 2,600 101-2002-50251 Temporary 74 0 0 0 50 - Salaries and Benefits Totals: 197,817 176,020 262,510 262,510 Contract Services 101-2002-60103 Professional Services 101-2002-60110 Volunteers - Fire 101-2002-60112 Landscape Contract 101-2002-60116 Pest Control 101-2002-60123 Security & Alarm 101-2002-60125 Temporary Agency Services 101-2002-60139 Fire Service Costs 101-2002-60140 MOU - Ladder Truck 101-2002-60525 Golf Tournament 101-2002-60671 60 - Contract Services Totals 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 0 15,000 15,000 15,000 1,169 4,000 4,000 4,000 18,120 24,000 60,000 60,000 4,024 10,000 10,000 10,000 2,205 4,000 4,000 4,000 30,657 0 0 0 6,641,950 8,700,000 9,170,000 9,170,000 282,694 300,000 300,000 300,000 52,980 80,000 80,000 80,000 7,033,798 9,137,000 9,643,000 9,643,000 479 4,000 4,000 4,000 1,060 1,200 1,200 1,200 1,006 1,000 1,000 1,000 6,149 8,000 48,500 48,500 102 800 800 800 0 20,000 20,000 20,000 18,648 20,000 20,000 20,000 58 2,500 2,500 2,500 5,768 40,000 40,000 40,000 143 10,000 30,000 30,000 89,287 60,000 65,000 65,000 122,699 167,500 233,000 233,000 Utilities 101-2002-91843 101-2002-61100 Gas - Utilities/Propane 3,287 6,000 6,000 6,000 101-2002-61101 Electricity - Utilities 30,326 43,000 48,000 48,000 101-2002-61200 Water - Utilities 11,788 16,000 16,000 16,000 101-2002-61300 Telephone - Utilities 24,542 45,000 45,000 45,000 101-2002-61304 Mobile/Cell Phones/Satellites 7,514 10,000 10,000 10,000 101-2002-61400 Cable/Internet - Utilities 6,754 14,000 14,000 14,000 66 - Utilities Totals: 84,211 134,000 139,000 139,000 Capital Expenses 101-2002-71021 Furniture 0 5,000 5,000 5,000 101-2002-71031 Vehicles 35,241 0 0 0 101-2002-72110 Building Improvements 0 10,000 30,000 30,000 101-2002-80101 Machinery & Equipment 41,773 458,000 100,000 100,000 68 - Capital Expenses Totals: 77,014 473,000 135,000 135,000 Internal Service Charges 101-2002-91843 Property & Crime Insurance 5,800 6,000 6,000 6,000 101-2002-91844 Earthquake Insurance 14,000 16,000 16,000 16,000 101-2002-98110 Information Tech Charges 58,700 40,500 40,500 40,500 101-2002-98140 Facility & Fleet Maintenance 108,100 97,100 97,100 97,100 69 - Internal Service Charges Totals: 186,600 159,600 159,600 159,600 60 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 2002 - Fire Totals: 7,702,139 10,247,120 10,572,110 10,572,110 61 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 2002 - Fire 101-2002-50101 Permanent 178,300.00' 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) 101-2002-60103 Professional Services ' = 15,000.00 Public safety announcements and Nixle contract 101-2002-60112 Landscape Contract - - 60,000.00 Landscaping maintenance services for all three fire stations 101-2002-60139 Sts' , Increases in Fire Services in FY 2024/25 are attributed to rising labor and pension costs, the addition of a dedicated Fire Safety Supervisor (2023), and conversion to dedicated municipal staffing at FS #93 (2023). Services are contracted with Riverside County and include the following: Captains, Medic Engineesr, Engineers, Fire Fighter II/Medic, 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 101-2002-60320000.0 Emergency preparedness citywide training National Emergency Management Academy 101-2002 Journal of Emergency Management (JEM) subscription International Association of Emergency Managers (IAEM) 101-2002-60410 Printing - Update Emergency Operations Center forms 101-2002-60691 Main`ance/ NIWEEM�65' Painting plus regular annual maintenance for each station 101-2002-710 Emergency Operations Center tables, chairs, and desks 62 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-6004-60103 2022/23 2023/24 2024/25 2024/25 70,000 101-6004-60108 Actuals Current Proposed Adopted 6004 - Code Compliance/Animal Control 101-6004-60111 Administrative Citation Services 14,961 25,000 Salaries and Benefits 25,000 101-6004-60119 Vehicle Abatement 0 101-6004-50101 Permanent Full Time 539,647 526,000 537,300 537,300 101-6004-50105 Salaries - Overtime 10,046 15,000 15,000 15,000 101-6004-50106 Standby 100 500 500 500 101-6004-50200 PERS-City Portion 50,542 51,200 51,300 51,300 101-6004-50215 Other Fringe Benefits 10,140 10,040 10,040 10,040 101-6004-50221 Medical Insurance 140,702 162,600 185,400 185,400 101-6004-50222 Vision Insurance 1,351 0 0 0 101-6004-50223 Dental Insurance 5,851 0 0 0 101-6004-50224 Life Insurance 479 0 0 0 101-6004-50225 Long Term Disability 3,354 3,400 3,500 3,500 101-6004-50230 Workers Comp Insurance 16,300 37,200 37,200 37,200 101-6004-50240 Social Security -Medicare 7,983 8,500 7,800 7,800 101-6004-50251 Temporary 0 0 20,000 20,000 50 - Salaries and Benefits Totals: 786,495 814,440 868,040 868,040 Contract Services 101-6004-60103 Professional Services 53,525 70,000 70,000 70,000 101-6004-60108 Technical 300 1,000 1,000 1,000 101-6004-60111 Administrative Citation Services 14,961 25,000 25,000 25,000 101-6004-60119 Vehicle Abatement 0 500 500 500 101-6004-60120 Lot Cleaning/Gravel Program 4,575 20,000 20,000 20,000 101-6004-60122 Credit Card Fees 1,121 2,000 2,000 2,000 101-6004-60125 Temporary Agency Services 29 0 0 0 101-6004-60194 Veterinary Service 7,000 12,000 15,000 15,000 101-6004-60197 Animal Shelter Contract Service 340,289 370,000 407,000 407,000 60 - Contract Services Totals: 421,802 500,500 540,500 540,500 Maintenance & Operations 101-6004-60121 Low -Income Housing Grants 0 1,000 1,000 1,000 101-6004-60320 Travel & Training 4,543 7,000 7,000 7,000 101-6004-60351 Membership Dues 500 800 1,200 1,200 101-6004-60400 Office Supplies 2,676 2,500 2,500 2,500 101-6004-60410 Printing 51 6,000 6,000 6,000 101-6004-60425 Supplies - Field 1,277 2,000 9,000 9,000 101-6004-60690 Uniforms 2,264 5,500 5,500 5,500 62 - Maintenance & Operations Totals: 11,310 24,800 32,200 32,200 Internal Service Charges 101-6004-98110 Information Tech Charges 179,300 225,200 225,200 225,200 101-6004-98140 Facility & Fleet Maintenance 172,900 155,400 155,400 155,400 69 - Internal Service Charges Totals: 352,200 380,600 380,600 380,600 6004 - Code Compliance/Animal Control Totals: 1,571,807 1,720,340 1,821,340 1,821,340 63 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 6004 - Code Compliance/Animal Control 101-6004-5030 Permanent Full � 537,300.00 100% - 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 ll� _ 70,000.00 Short-term vacation rental compliance 101-6004-60108 Technical 1 1,000.00 Riverside County recording fees for liens 101-6004-60111 Ad Data ticket processing of code compliance and police citations 101-6004-60320 Travel Code Enforcement officer training events 101-6004-60351 Mpmhprchin nupa� 101-6004-60410 CA Association of Code Enforcement Officers (CACEO) Community educational outreach 64 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-6005-60320 Travel & Training 0 5,000 2022/23 2023/24 2024/25 2024/25 1,000 1,000 Actuals Current Proposed Adopted 6005 - Public Safety Administration 0 15,500 6,000 6,000 Salaries and Benefits 101-6005-50101 Permanent Full Time 0 193,600 151,000 151,000 101-6005-50200 PERS-City Portion 0 14,900 11,900 11,900 101-6005-50215 Other Fringe Benefits 0 0 1,690 1,690 101-6005-50221 Medical Insurance 0 43,100 35,500 35,500 101-6005-50225 Long Term Disability 0 1,300 1,000 1,000 101-6005-50230 Workers Comp Insurance 0 8,600 8,600 8,600 101-6005-50240 Social Security -Medicare 0 2,800 2,200 2,200 50 - Salaries and Benefits Totals: 0 264,300 211,890 211,890 Maintenance & Operations 101-6005-60320 Travel & Training 0 5,000 5,000 5,000 101-6005-60400 Office Supplies 0 1,000 1,000 1,000 101-6005-60406 Disaster Prep Supplies 0 9,500 0 0 62 - Maintenance & Operations Totals: 0 15,500 6,000 6,000 Internal Service Charges 101-6005-98110 Information Tech Charges 0 52,000 52,000 52,000 69 - Internal Service Charges Totals: 0 52,000 52,000 52,000 6005 - Public Safety Administration Totals: 0 331,800 269,890 269,890 65 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 6005 - Public Safety Administration 101-6005-50101 Permanent Full Time 151,000.00 80% - Public Safety Deputy Director (20% Fire Fund) 50% - Administrative Technician (50% Fire Fund) 66 CITY OF LA QUINTA PUBLIC WORKS EXPENSE SUMMARY 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 3005 - Parks Maintenance 3,107,294 4,297,450 4,538,300 4,538,300 Salaries and Benefits 418,129 463,250 485,050 485,050 Contract Services 729,648 935,000 1,089,000 1,089,000 Maintenance & Operations 803,016 1,109,100 1,165,300 1,165,300 Utilities 453,101 533,600 542,450 542,450 Internal Service Charges 703,400 1,256,500 1,256,500 1,256,500 3008 - Public Buildings 1,504,048 1,795,750 1,875,750 1,875,750 Salaries and Benefits 557,885 678,050 726,050 726,050 Contract Services 208,330 279,500 279,500 279,500 Maintenance & Operations 257,246 253,700 365,700 365,700 Utilities 223,587 283,000 203,000 203,000 Internal Service Charges 257,000 301,500 301,500 301,500 7001 - Public Works Administration 625,176 821,900 835,797 835,797 Salaries and Benefits 527,426 597,400 608,497 608,497 Contract Services 500 100,000 100,000 100,000 Maintenance & Operations 5,250 9,000 11,800 11,800 Internal Service Charges 92,000 115,500 115,500 115,500 7002 - Public Works Development Services 413,090 532,900 539,383 539,383 Salaries and Benefits 156,072 185,200 191,683 191,683 Contract Services 166,779 255,000 255,000 255,000 Maintenance & Operations 2,339 5,500 5,500 5,500 Internal Service Charges 87,900 87,200 87,200 87,200 7003 - Streets- Traffic 474,366 885,750 1,036,550 1,036,550 Salaries and Benefits 257,948 361,100 256,900 256,900 Contract Services 63,383 360,000 610,000 610,000 Maintenance & Operations 65,600 73,050 78,050 78,050 Other Expenses 18,434 5,000 5,000 5,000 Internal Service Charges 69,000 86,600 86,600 86,600 7006 - Engineering Services 646,511 1,404,100 1,234,400 1,234,400 Salaries and Benefits 241,985 360,700 386,300 386,300 Contract Services 300,994 750,000 550,000 550,000 Maintenance & Operations 5,802 10,300 11,500 11,500 Other Expenses 28,731 196,500 200,000 200,000 Internal Service Charges 69,000 86,600 86,600 86,600 PUBLIC WORKS TOTAL 6,770,485 9,737,850 10,060,180 10,060,180 67 CITY OF LA QUINTA GENERAL FUND EXPENSES 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 3005 - Parks Maintenance Salaries and Benefits 101-3005-50101 Permanent Full Time 256,858 278,700 299,400 299,400 101-3005-50105 Salaries - Overtime 386 700 700 700 101-3005-50106 Standby 13,058 15,000 15,000 15,000 101-3005-50107 Standby Overtime 37,908 35,000 35,000 35,000 101-3005-50200 PERS-City Portion 20,005 23,000 26,100 26,100 101-3005-50215 Other Fringe Benefits 5,500 4,550 4,550 4,550 101-3005-50221 Medical Insurance 66,621 83,700 81,800 81,800 101-3005-50222 Vision Insurance 640 0 0 0 101-3005-50223 Dental Insurance 3,363 0 0 0 101-3005-50224 Life Insurance 249 0 0 0 101-3005-50225 Long Term Disability 1,536 1,800 1,800 1,800 101-3005-50230 Workers Comp Insurance 7,300 16,700 16,700 16,700 101-3005-50240 Social Security -Medicare 4,705 4,100 4,000 4,000 50 - Salaries and Benefits Totals: 418,129 463,250 485,050 485,050 Contract Services 101-3005-60112 Landscape Contract 729,648 935,000 1,089,000 1,089,000 60 - Contract Services Totals: 729,648 935,000 1,089,000 1,089,000 Maintenance & Operations 101-3005-60117 Civic Center Lake Maintenance 17,283 20,000 30,000 30,000 101-3005-60136 Lighting Service 475 1,000 1,000 1,000 101-3005-60184 Fritz Burns Pool Maintenance 144,972 180,000 180,000 180,000 101-3005-60189 SilverRock Lake Maintenance 16,875 17,400 20,000 20,000 101-3005-60320 Travel & Training 1,800 5,000 5,000 5,000 101-3005-60351 Membership Dues 595 1,000 1,000 1,000 101-3005-60400 Office Supplies 617 1,000 1,000 1,000 101-3005-60423 Supplies -Graffiti and Vandalism 2,922 15,000 15,000 15,000 101-3005-60427 Safety Gear 942 1,200 1,300 1,300 101-3005-60431 Materials/Supplies 235,116 384,500 400,000 400,000 101-3005-60432 Tools/Equipment 8,248 5,000 6,000 6,000 101-3005-60554 LQ Park Water Feature 14,347 30,000 40,000 40,000 101-3005-60557 Tree Maintenance 1,120 10,000 10,000 10,000 101-3005-60690 Uniforms 1,919 3,000 5,000 5,000 101-3005-60691 Maintenance/Services 355,784 435,000 450,000 450,000 62 - Maintenance & Operations Totals: 803,016 1,109,100 1,165,300 1,165,300 Utilities 101-3005-61100 Gas -Utilities FB Pool 44,247 28,000 0 0 101-3005-61102 Electric - Monticello Park - Utilities 161 300 300 300 101-3005-61103 Electric - Civic Center Park - Utilities 38,118 31,000 40,000 40,000 101-3005-61104 Electric - Pioneer Park - Utilities 0 100 100 100 101-3005-61105 Electric - Fritz Burns Park - Utilities 17,605 15,000 17,000 17,000 101-3005-61106 Electric - Sports Complex - Utilities 43,753 42,000 46,000 46,000 101-3005-61108 Electric - Colonel Paige - Utilities 5,407 5,500 6,000 6,000 101-3005-61109 Electric - Community Park - Utilities 89,848 72,000 84,000 84,000 101-3005-61110 Electric - Adams Park - Utilities 475 700 900 900 101-3005-61111 Electric - Velasco Park - Utilities 168 250 300 300 101-3005-61113 Electric - Eisenhower Park - Utilities 228 350 400 400 101-3005-61114 Electric - Desert Pride - Utilities 160 300 350 350 101-3005-61115 Electric - SilverRock Event Site - Utiliti 40,673 32,000 32,000 32,000 101-3005-61116 Electric - XPark Complex 0 30,000 30,000 30,000 101-3005-61201 Water -Monticello Park - Utilities 26,671 30,000 30,000 30,000 101-3005-61202 Water - Civic Center Park - Utilities 33,029 40,000 40,000 40,000 101-3005-61203 Water -Eisenhower Park - Utilities 2,369 2,600 3,000 3,000 101-3005-61204 Water -Fritz Burns Park - Utilities 26,491 28,000 28,000 28,000 101-3005-61205 Water -Velasco Park - Utilities 2,348 2,400 2,500 2,500 101-3005-61206 Water -Desert Pride - Utilities 8,850 9,000 14,000 14,000 101-3005-61207 Water -Pioneer Park - Utilities 7,430 15,000 15,000 15,000 101-3005-61208 Water -Seasons Park - Utilities 326 600 600 600 101-3005-61209 Water -Community Park - Utilities 63,617 80,000 90,000 90,000 68 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 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 80,500 101,100 450,000 1,000,000 172,900 155,400 101,100 101,100 1,000,000 1,000,000 155,400 155,400 703,400 1,256,500 1,256,500 1,256,500 3005 - Parks Maintenance Totals: 3,107,294 4,297,450 4,538,300 4,538,300 69 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 101-3005-61211 Water - SilverRock Event Site 0 55,000 55,000 55,000 101-3005-61212 Water - XPark Complex 0 12,500 6,000 6,000 101-3005-61300 Telephone - Utilities 1,128 1,000 1,000 1,000 66 - Utilities Totals: 453,101 533,600 542,450 542,450 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 80,500 101,100 450,000 1,000,000 172,900 155,400 101,100 101,100 1,000,000 1,000,000 155,400 155,400 703,400 1,256,500 1,256,500 1,256,500 3005 - Parks Maintenance Totals: 3,107,294 4,297,450 4,538,300 4,538,300 69 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 3005 - Parks Maintenance 101-3005-50101 * Permanent Full Time 2Q� 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) 101-3005-60112 Landscape Contract I' 1,089,000.00 Landscape contract services for all City Parks including the SilverRock event site and X Park 10 Pool maintenance services 101-3005-60320 Travel & Train - Aquatic facility operator course Maintenance agreement school Playground certifications 101-3005-603 101-3005-606 CA Parks & Recreation Association (CPRS) National Park & Recreation Association (NPRA) Landscape renovations, electrical and fence repairs, painting, tree removal, and other landscape -related maintenance and repairs Funds are transferred to the Park Equipment & Facility Internal Service Fund for park equipment replacements 70 CITY OF LA QUINTA GENERAL FUND EXPENSES Travel & Training FY 2024/25 ADOPTED BUDGET Safety Gear 101-3008-60115 2022/23 2023/24 2024/25 2024/25 250,000 101-3008-60116 Actuals Current Proposed Adopted 3008 - Public Buildings 101-3008-60123 Security & Alarm 7,395 12,000 12,000 Salaries and Benefits 101-3008-60196 Annual Permits/Inspections 6,375 8,000 101-3008-50101 Permanent Full Time 378,588 471,600 480,100 480,100 101-3008-50105 Salaries - Overtime 94 500 500 500 101-3008-50106 Standby 13,843 15,000 15,000 15,000 101-3008-50107 Standby Overtime 18,120 20,000 20,000 20,000 101-3008-50150 Other Compensation 481 500 500 500 101-3008-50200 PERS-City Portion 32,514 43,500 45,200 45,200 101-3008-50215 Other Fringe Benefits 5,850 7,150 5,850 5,850 101-3008-50221 Medical Insurance 84,738 83,700 122,700 122,700 101-3008-50222 Vision Insurance 1,208 0 0 0 101-3008-50223 Dental Insurance 4,412 0 0 0 101-3008-50224 Life Insurance 298 0 0 0 101-3008-50225 Long Term Disability 2,337 3,000 3,100 3,100 101-3008-50230 Workers Comp Insurance 9,400 26,200 26,200 26,200 101-3008-50240 Social Security -Medicare 6,001 6,900 6,900 6,900 50 - Salaries and Benefits Totals: 557,885 678,050 726,050 726,050 Contract Services 101-3008-60320 Travel & Training 101-3008-60427 Safety Gear 101-3008-60115 Janitorial 187,041 250,000 250,000 250,000 101-3008-60116 Pest Control 7,519 9,500 9,500 9,500 101-3008-60123 Security & Alarm 7,395 12,000 12,000 12,000 101-3008-60196 Annual Permits/Inspections 6,375 8,000 8,000 8,000 90,000 60 - Contract Services Totals: 208,330 279,500 279,500 279,500 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 2,225 2,000 2,000 2,000 628 1,200 1,200 1,200 61,947 50,000 50,000 50,000 10,443 8,000 10,000 10,000 381 500 500 500 90,434 100,000 180,000 180,000 1,733 2,000 2,000 2,000 88,550 90,000 120,000 120,000 907 0 0 0 257,246 253,700 365,700 365,700 Utilities 101-3008-61100 Gas - Utilities 13,562 13,000 13,000 13,000 101-3008-61101 Electricity - Utilities 200,009 210,000 180,000 180,000 101-3008-61102 Electricity - Charging Stations 0 50,000 0 0 101-3008-61200 Water - Utilities 10,016 10,000 10,000 10,000 66 - Utilities Totals: 223,587 283,000 203,000 203,000 Internal Service Charges 101-3008-91842 Liability Insurance & Claims 67,000 65,000 65,000 65,000 101-3008-98110 Information Tech Charges 103,500 158,800 158,800 158,800 101-3008-98140 Facility & Fleet Maintenance 86,500 77,700 77,700 77,700 69 - Internal Service Charges Totals: 257,000 301,500 301,500 301,500 3008 - Public Buildings Totals: 1,504,048 1,795,750 1,875,750 1,875,750 71 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET De artment : 3008 - Public Buildings Permanent Full Ti� 480,100.00' 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 0.00' Janitorial services for all public buildings including parks 101-3008-60320 TrMN1iBF Tr HVAC training 101-3008-60667 For all public buildings including City Hall, Fritz Burns Pool, La Quinta Park, Maintenance Yard, Public Works Office, Sports Complex, and Wellness Center. 101-3008-60691 1 Maintenance/Services Public building repairs and maintenance 72 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-7001-60320 Travel & Training 3,925 2022/23 2023/24 2024/25 2024/25 0 1,500 Actuals Current Proposed Adopted 7001 - Public Works Administration 4,000 4,000 101-7001-60420 Operating Supplies 154 Salaries and Benefits 1,000 1,000 62 - Maintenance & Operations Totals: 5,250 101-7001-50101 Permanent Full Time 394,977 423,300 433,497 433,497 101-7001-50150 Other Compensation 1,506 500 500 500 101-7001-50200 PERS-City Portion 37,962 44,700 45,000 45,000 101-7001-50215 Other Fringe Benefits 5,200 5,200 5,200 5,200 101-7001-50221 Medical Insurance 66,768 95,700 96,000 96,000 101-7001-50222 Vision Insurance 910 0 0 0 101-7001-50223 Dental Insurance 3,237 0 0 0 101-7001-50224 Life Insurance 265 0 0 0 101-7001-50225 Long Term Disability 2,430 2,700 2,800 2,800 101-7001-50230 Workers Comp Insurance 8,400 19,100 19,100 19,100 101-7001-50240 Social Security -Medicare 5,771 6,200 6,400 6,400 50 - Salaries and Benefits Totals Contract Services 101-7001-60104 Consultants 60 - Contract Services Totals 527,426 597,400 608,497 608,497 500 100,000 100,000 100,000 500 100,000 100,000 100,000 Maintenance & Operations 101-7001-60320 Travel & Training 3,925 5,000 5,000 5,000 101-7001-60351 Membership Dues 0 1,500 1,800 1,800 101-7001-60400 Office Supplies 1,172 2,000 4,000 4,000 101-7001-60420 Operating Supplies 154 500 1,000 1,000 62 - Maintenance & Operations Totals: 5,250 9,000 11,800 11,800 Internal Service Charges 101-7001-98110 Information Tech Charges 92,000 115,500 115,500 115,500 69 - Internal Service Charges Totals: 92,000 115,500 115,500 115,500 7001 - Public Works Administration Totals: 625,176 821,900 835,797 835,797 73 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 7001 - Public Works Administration 101-7001-50101 -t Full Tim- t 433,497.00 101-7001-60104 101-7001-60320 100% - Public Works Director/City Engineer 100% - Management Analyst 100% - Administrative Technician 100% - Administrative Assistant Professional services and on-call electrical services Certification trainings 101-7001-6� Membership Dues American Public Works Association (APWA) 74 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-7002-60103 Professional Services 68,023 2022/23 2023/24 2024/25 2024/25 3,500 5,000 Actuals Current Proposed Adopted 7002 - Public Works Development Services 150,000 150,000 60 - Contract Services Totals: 166,779 Salaries and Benefits 255,000 255,000 101-7002-50101 Permanent Full Time 126,409 133,500 136,283 136,283 101-7002-50150 Other Compensation 341 0 0 0 101-7002-50200 PERS-City Portion 15,089 18,700 18,800 18,800 101-7002-50215 Other Fringe Benefits 1,300 1,300 1,300 1,300 101-7002-50221 Medical Insurance 7,265 23,900 27,500 27,500 101-7002-50222 Vision Insurance 108 0 0 0 101-7002-50223 Dental Insurance 748 0 0 0 101-7002-50224 Life Insurance 65 0 0 0 101-7002-50225 Long Term Disability 770 900 900 900 101-7002-50230 Workers Comp Insurance 2,100 4,800 4,800 4,800 101-7002-50240 Social Security -Medicare 1,876 2,100 2,100 2,100 50 - Salaries and Benefits Totals 156,072 185,200 191,683 191,683 Contract Services 101-7002-60103 Professional Services 68,023 100,000 100,000 100,000 101-7002-60104 Consultants 3,500 5,000 5,000 5,000 101-7002-60183 Map/Plan Checking 95,256 150,000 150,000 150,000 60 - Contract Services Totals: 166,779 255,000 255,000 255,000 Maintenance & Operations 101-7002-60320 Travel & Training 0 1,500 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 2,339 3,000 3,000 3,000 62 - Maintenance & Operations Totals: 2,339 5,500 5,500 5,500 Internal Service Charges 101-7002-98110 Information Tech Charges 23,000 28,900 28,900 28,900 101-7002-98140 Facility & Fleet Maintenance 64,900 58,300 58,300 58,300 69 - Internal Service Charges Totals: 87,900 87,200 87,200 87,200 7002 - Public Works Development Services Totals: 413,090 532,900 539,383 539,383 75 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 7002 - Public Works Development Services 101-7002-50101 Permanent Full Time 136,283.00 100% - Associate Engineer 101-7002-60103 i 100,000.00 Stormwater Commercial/Restaurant State Mandate National Pollution Discharge Elimination Systems 101-7002-60104 'onsultants Project consulting services 101-7002-60183 Map/Plan Checking On-call map checking and engineering civil plan check services 10' 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 3,000.00 Public hearing notices 76 CITY OF LA QUINTA GENERAL FUND EXPENSES 15,000 FY 2024/25 ADOPTED BUDGET 514 550 2022/23 2023/24 2024/25 2024/25 500 500 Actuals Current Proposed Adopted 7003 - Streets- Traffic 0 0 0 39,443 Salaries and Benefits 42,000 42,000 101-7003-50101 Permanent Full Time 168,187 220,300 141,300 141,300 101-7003-50106 Standby 14,004 15,000 15,000 15,000 101-7003-50107 Standby Overtime 14,189 15,000 15,000 15,000 101-7003-50150 Other Compensation 321 500 0 0 101-7003-50200 PERS-City Portion 13,945 16,900 11,100 11,100 101-7003-50215 Other Fringe Benefits 1,300 3,900 2,600 2,600 101-7003-50221 Medical Insurance 34,005 71,800 54,600 54,600 101-7003-50222 Vision Insurance 250 0 0 0 101-7003-50223 Dental Insurance 1,579 0 0 0 101-7003-50224 Life Insurance 127 0 0 0 101-7003-50225 Long Term Disability 896 1,400 900 900 101-7003-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 101-7003-50240 Social Security -Medicare 2,844 2,000 2,100 2,100 50 - Salaries and Benefits Totals: 257,948 361,100 256,900 256,900 Contract Services 101-7003-60103 Professional Services 63,383 350,000 600,000 600,000 101-7003-60120 Street Cleaning/Accidents 0 10,000 10,000 10,000 60 - Contract Services Totals: 63,383 360,000 610,000 610,000 Maintenance & Operations 101-7003-60320 Travel & Training 101-7003-60351 Membership Dues 101-7003-60400 Office Supplies 101-7003-60420 Operating Supplies 101-7003-60423 Supplies -Graffiti and Vandalism 101-7003-60432 Tools/Equipment 62 - Maintenance & Operations Totals 3,716 15,000 15,000 15,000 514 550 550 550 340 500 500 500 21,483 15,000 20,000 20,000 104 0 0 0 39,443 42,000 42,000 42,000 65,600 73,050 78,050 78,050 Other Expenses 101-7003-60510 Signal Knockdowns, Contingency 18,434 5,000 5,000 5,000 64 - Other Expenses Totals: 18,434 5,000 5,000 5,000 Internal Service Charges 101-7003-98110 Information Tech Charges 69 - Internal Service Charges Totals 69,000 86,600 86,600 86,600 69,000 86,600 86,600 86,600 7003 - Streets- Traffic Totals: 474,366 885,750 1,036,550 1,036,550 77 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 7003 - Streets- Traffic 101-7003-50101W Perman= 100% - Traffic Signal Technician (2) L_ 141,300.00 101-7003-60103 0 Street division support services and unanticipated repairs such as sidewalks, sinkholes, asphalt, and drainage channels Street sweeping, storm drain cleaning, and sign inventory replacement 101-7003-60320 Travel & Training 15,000.00 101-7003-60351 101-7003-60510 On-site hearing tests American Traffic Safety Services Association (ATSSA) certification International Municipal Signal Association (IMSA) certification Class B commercial and equipment operator certification CA Park and Recreations American Traffic Safety Services Association (ATSSA) For traffic signal repairs due to accidents 78 CITY OF LA QUINTA GENERAL FUND EXPENSES 5,000 FY 2024/25 ADOPTED BUDGET 1,619 101-7006-60103 2022/23 2023/24 2024/25 2024/25 20,000 101-7006-60104 Actuals Current Proposed Adopted 7006 - Engineering Services 101-7006-60144 Contract Traffic Engineer 189,362 200,000 Salaries and Benefits 200,000 101-7006-60145 Traffic Counts/Studies 0 101-7006-50101 Permanent Full Time 175,844 240,200 254,200 254,200 101-7006-50105 Salaries - Overtime 45 500 500 500 101-7006-50106 Standby 1,479 5,000 5,000 5,000 101-7006-50107 Standby Overtime 0 1,000 1,000 1,000 101-7006-50150 Other Compensation 81 500 500 500 101-7006-50200 PERS-City Portion 12,411 18,500 20,000 20,000 101-7006-50215 Other Fringe Benefits 2,600 3,900 3,900 3,900 101-7006-50221 Medical Insurance 36,761 71,700 81,800 81,800 101-7006-50222 Vision Insurance 394 0 0 0 101-7006-50223 Dental Insurance 2,330 0 0 0 101-7006-50224 Life Insurance 135 0 0 0 101-7006-50225 Long Term Disability 1,023 1,600 1,600 1,600 101-7006-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 101-7006-50240 Social Security -Medicare 2,581 3,500 3,500 3,500 50 - Salaries and Benefits Totals: 241,985 360,700 386,300 386,300 Contract Services 5,000 5,000 5,000 1,619 101-7006-60103 Professional Services 0 220,000 20,000 20,000 101-7006-60104 Consultants 34,561 60,000 60,000 60,000 101-7006-60144 Contract Traffic Engineer 189,362 200,000 200,000 200,000 101-7006-60145 Traffic Counts/Studies 0 20,000 20,000 20,000 101-7006-60146 PM 10 - Dust Control 77,071 250,000 250,000 250,000 60 - Contract Services Totals: 300,994 750,000 550,000 550,000 Maintenance & Operations 101-7006-60320 Travel & Training 101-7006-60351 Membership Dues 101-7006-60352 Subscriptions & Publications 101-7006-60420 Operating Supplies 101-7006-60427 Safety Gear 101-7006-60690 Uniforms 62 - Maintenance & Operations Totals Other Expenses 101-7006-60480 Contributions to Other Agencies 64 - Other Expenses Totals Internal Service Charges 101-7006-98110 Information Tech Charges 69 - Internal Service Charges Totals 1,543 5,000 5,000 5,000 1,619 1,100 2,000 2,000 123 200 500 500 445 1,000 1,000 1,000 1,109 1,000 1,000 1,000 963 2,000 2,000 2,000 5,802 10,300 11,500 11,500 28,731 196,500 200,000 200,000 28,731 196,500 200,000 200,000 69,000 86,600 86,600 86,600 69,000 86,600 86,600 86,600 7006 - Engineering Services Totals: 646,511 1,404,100 1,234,400 1,234,400 79 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 7006 - Engineering Services 101-7006-50101 PermanenUull 254,200.00 100% - Assistant Construction Manager 100% - Construction Inspector (2) 101-7006-60103 Professional Services — 0 20,000.00 Regional scour analysis J Consultants Elsib 60,000.00 Project design services 101-7006-60146 "M 10 - Dust Contrq� _ 250,000.00 Vacant city land dust control - near SilverRock, Highway 111 next to the Marriott Hotel, and other city owned land 101-7006-60320 W— Travel & Training 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 D 0.00 American Public Works Association (APWA) Institute of Transportation Engineers (ITE) American Society of Civil Engineers (ASCE) 101-7006- 500.00 Subdivision map act books 101-7006-60480 W- Contributions to Other Agencie --fi 200,000.00 Reimbursement agreement with the Coachella Valley Association of Governments (CVAG) for the Avenue 48 Arts and Music Line Project design 80 81 DESIGN & DEVELOPMENT CITY OF LA QUINTA EXPENSE SUMMARY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 6001 - Design & Development Administration 771,529 811,600 826,800 826,800 Salaries and Benefits 427,755 457,200 472,400 472,400 Contract Services 162,361 160,000 160,000 160,000 Maintenance & Operations 4,313 10,700 10,700 10,700 Internal Service Charges 177,100 183,700 183,700 183,700 6002 - Planning 652,601 717,400 856,900 856,900 Salaries and Benefits 417,922 455,900 590,200 590,200 Contract Services 146,180 150,000 150,000 150,000 Maintenance & Operations 19,500 24,900 30,100 30,100 Internal Service Charges 69,000 86,600 86,600 86,600 6003 - Building 1,386,587 1,523,700 1,513,600 1,513,600 Salaries and Benefits 619,142 810,200 863,800 863,800 Contract Services 491,810 415,000 350,000 350,000 Maintenance & Operations 7,935 8,800 10,100 10,100 Internal Service Charges 267,700 289,700 289,700 289,700 6006 - The Hub 996,706 1,341,700 1,499,875 1,499,875 Salaries and Benefits 749,203 1,066,900 1,199,925 1,199,925 Contract Services 58,115 0 25,000 25,000 Maintenance & Operations 5,489 15,000 15,150 15,150 Internal Service Charges 183,900 259,800 259,800 259,800 DESIGN/ DEVELOPMENT TOTAL 3,807,423 4,394,400 4,697,175 4,697,175 81 CITY OF LA QUINTA GENERAL FUND EXPENSES Travel & Training FY 2024/25 ADOPTED BUDGET Membership Dues 101-6001-60352 2022/23 2023/24 2024/25 2024/25 Printing 101-6001-60420 Actuals Current Proposed Adopted 6001 - Design & Development Administration 400 400 400 1,286 Salaries and Benefits 1,000 1,000 0 1,000 101-6001-50101 Permanent Full Time 316,103 322,000 326,500 326,500 101-6001-50110 Commissions & Boards 5,223 8,400 8,400 8,400 101-6001-50150 Other Compensation 964 500 500 500 101-6001-50200 PERS-City Portion 26,072 29,500 30,100 30,100 101-6001-50215 Other Fringe Benefits 3,900 3,900 3,900 3,900 101-6001-50221 Medical Insurance 59,891 71,800 81,800 81,800 101-6001-50222 Vision Insurance 534 0 0 0 101-6001-50223 Dental Insurance 1,682 0 0 0 101-6001-50224 Life Insurance 218 0 0 0 101-6001-50225 Long Term Disability 1,895 2,100 2,100 2,100 101-6001-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 101-6001-50240 Social Security -Medicare 4,663 4,700 4,800 4,800 101-6001-50241 Social Security -FICA 310 0 0 0 50 - Salaries and Benefits Totals: 427,755 457,200 472,400 472,400 Contract Services 101-6001-60104 Consultants 0 10,000 10,000 10,000 101-6001-60122 Credit Card Fees 162,361 150,000 150,000 150,000 60 - Contract Services Totals: 162,361 160,000 160,000 160,000 Maintenance & Operations 101-6001-60320 Travel & Training 101-6001-60351 Membership Dues 101-6001-60352 Subscriptions & Publications 101-6001-60400 Office Supplies 101-6001-60410 Printing 101-6001-60420 Operating Supplies 101-6001-60450 Advertising 62 - Maintenance & Operations Totals 2,298 5,000 5,000 5,000 250 600 600 600 243 700 700 700 235 2,000 2,000 2,000 0 400 400 400 1,286 1,000 1,000 1,000 0 1,000 1,000 1,000 4,313 10,700 10,700 10,700 Internal Service Charges 101-6001-98110 Information Tech Charges 69,000 86,600 86,600 86,600 101-6001-98140 Facility & Fleet Maintenance 108,100 97,100 97,100 97,100 69 - Internal Service Charges Totals: 177,100 183,700 183,700 183,700 6001 - Design & Development Administration Totals: 771,529 811,600 826,800 826,800 82 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 6001 - Design & Development Administration 101-6001-50101 Permanent Full T� 100% - Design & Development Director 100% - Administrative Technician 100% - Administrative Assistant 101-6001-60104 Consultants Studies and predesign for projects Disadvantaged Business Enterprise Program Staff professional development American Planning Association (APA) Conference 30 - American Public Works Association (APWA) 101-6001-60352 -qWubscriptions & Publications E The Desert Sun 101-6001-60410 1 Printing Materials for community events 101-6001-60450 Advertising Public noticing requirements 83 CITY OF LA QUINTA 14,000 GENERAL FUND EXPENSES 14,000 FY 2024/25 ADOPTED BUDGET 500 500 2022/23 2023/24 2024/25 2024/25 600 8,956 Actuals Current Proposed Adopted 6002 - Planning Salaries and Benefits 101-6002-50101 Permanent Full Time 324,103 334,200 417,600 417,600 101-6002-50150 Other Compensation 1,024 0 0 0 101-6002-50200 PERS-City Portion 22,536 24,900 35,200 35,200 101-6002-50215 Other Fringe Benefits 3,550 3,900 5,200 5,200 101-6002-50221 Medical Insurance 50,456 71,800 109,100 109,100 101-6002-50222 Vision Insurance 608 0 0 0 101-6002-50223 Dental Insurance 2,523 0 0 0 101-6002-50224 Life Insurance 190 0 0 0 101-6002-50225 Long Term Disability 1,893 2,100 2,700 2,700 101-6002-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 101-6002-50240 Social Security -Medicare 4,738 4,700 6,100 6,100 50 - Salaries and Benefits Totals Contract Services 101-6002-60103 Professional Services 101-6002-60125 Temporary Agency Services 60 - Contract Services Totals Maintenance & Operations 101-6002-60320 Travel & Training 101-6002-60351 Membership Dues 101-6002-60352 Subscriptions & Publications 101-6002-60450 Advertising 62 - Maintenance & Operations Totals Internal Service Charges 101-6002-98110 Information Tech Charges 69 - Internal Service Charges Totals 417,922 455,900 590,200 590,200 112,837 150,000 150,000 150,000 33,343 0 0 0 146,180 150,000 150,000 150,000 9,864 14,000 14,000 14,000 375 500 500 500 304 400 600 600 8,956 10,000 15,000 15,000 19,500 24,900 30,100 30,100 69,000 86,600 86,600 86,600 69,000 86,600 86,600 86,600 6002 - Planning Totals: 652,601 717,400 856,900 856,900 84 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 6002 - Planning 101-6002-50101 Permanent Full Time 417 600.00 100% - Planning Manager 100% - Senior Planner 100% - Associate Planner 100% - Assistant Planner 101-6002-60103 150,000.00 Professional planning Environmental services Specific plan amendments GIS consulting services Historical Survey -14,000.00 Staff professional development Planning Commissioners Academy- League of Cities American Planning Association (APA) Conference 101-6002-60351 Membership Dues American Planning Association (APA) 101-6002-60352 Subscriptions & Publications 101-6002-60450 International Cost Engineering Council - CEQA books Subdivision Map Act Planning and zoning laws Planning hearing notices Public notification requirements for city and development projects - Desert Sun Outreach workshops 85 CITY OF LA QUINTA GENERAL FUND EXPENSES 4,000 FY 2024/25 ADOPTED BUDGET 563 700 2022/23 2023/24 2024/25 2024/25 1,500 1,500 Actuals Current Proposed Adopted 6003 - Building 1,000 1,000 1,000 1,471 2,000 Salaries and Benefits 2,000 7,935 8,800 10,100 101-6003-50101 Permanent Full Time 419,464 546,900 575,700 575,700 101-6003-50105 Salaries - Overtime 27,044 20,000 20,000 20,000 101-6003-50150 Other Compensation 2,187 2,000 2,000 2,000 101-6003-50200 PERS-City Portion 36,041 49,900 54,000 54,000 101-6003-50215 Other Fringe Benefits 5,200 7,800 7,800 7,800 101-6003-50221 Medical Insurance 101,229 143,500 163,600 163,600 101-6003-50222 Vision Insurance 1,098 0 0 0 101-6003-50223 Dental Insurance 5,025 0 0 0 101-6003-50224 Life Insurance 309 0 0 0 101-6003-50225 Long Term Disability 2,566 3,500 3,700 3,700 101-6003-50230 Workers Comp Insurance 12,500 28,600 28,600 28,600 101-6003-50240 Social Security -Medicare 6,478 8,000 8,400 8,400 50 - Salaries and Benefits Totals: 619,142 810,200 863,800 863,800 Contract Services 101-6003-60118 Plan Checks 60 - Contract Services Totals Maintenance & Operations 101-6003-60320 Travel & Training 101-6003-60351 Membership Dues 101-6003-60352 Subscriptions & Publications 101-6003-60420 Operating Supplies 101-6003-60425 Supplies - Field 101-6003-60690 Uniforms 62 - Maintenance & Operations Totals 491,810 415,000 350,000 350,000 491,810 415,000 350,000 350,000 2,220 3,000 4,000 4,000 563 700 1,000 1,000 2,416 1,500 1,500 1,500 604 600 600 600 661 1,000 1,000 1,000 1,471 2,000 2,000 2,000 7,935 8,800 10,100 10,100 Internal Service Charges 101-6003-98110 Information Tech Charges 138,000 173,200 173,200 173,200 101-6003-98140 Facility & Fleet Maintenance 129,700 116,500 116,500 116,500 69 - Internal Service Charges Totals: 267,700 289,700 289,700 289,700 6003 - Building Totals: 1,386,587 1,523,700 1,513,600 1,513,600 86 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 6003 - Building 101-6003-50101 Permanent Full Time 575,700.00 100% - Building Official 100% - Deputy Building Official 100% - Plans Examiner 100% - Senior Building Inspector (2) 100% - Building Inspector 101-6003-60118 --Plan Checks §MbmL 3 .00 Consulting services as needed to support plan check review services 101-6003-60320 K' Travel & Training' CA Building Officials (CALBO) International Code Council certifications 101-6003-60351 Membership Dues' - 1,000.00 CA Building Officials (CALBO) International Association of Plumbing and Mechanical Officials (IAPMO) 101-6003-60352 Subscriptions �,500.m Updated California Building Code books and other professional subscriptions 87 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 101-6006-60320 Travel & Training 2022/23 2023/24 2024/25 2024/25 101-6006-60351 Membership Dues 150 Actuals Current Proposed Adopted 6006 - The Hub 5,000 5,000 5,000 62 - Maintenance & Operations Totals: 5,489 Salaries and Benefits 15,150 15,150 101-6006-50101 Permanent Full Time 472,916 687,900 728,325 728,325 101-6006-50102 Salaries - Part Time 54,682 83,200 89,200 89,200 101-6006-50150 Other Compensation 1,707 0 0 0 101-6006-50200 PERS-City Portion 45,827 60,700 67,200 67,200 101-6006-50215 Other Fringe Benefits 6,500 11,700 11,700 11,700 101-6006-50221 Medical Insurance 130,866 167,300 245,400 245,400 101-6006-50222 Vision Insurance 1,378 0 0 0 101-6006-50223 Dental Insurance 7,628 0 0 0 101-6006-50224 Life Insurance 408 0 0 0 101-6006-50225 Long Term Disability 2,941 4,000 4,600 4,600 101-6006-50230 Workers Comp Insurance 16,700 42,900 42,900 42,900 101-6006-50240 Social Security -Medicare 7,650 9,200 10,600 10,600 50 - Salaries and Benefits Totals: 749,203 1,066,900 1,199,925 1,199,925 Contract Services 101-6006-60125 Temporary Agency Services 60 - Contract Services Totals 58,115 25 000 58,115 0 25,000 25,000 Maintenance & Operations 101-6006-60320 Travel & Training 1,109 10,000 10,000 10,000 101-6006-60351 Membership Dues 150 0 150 150 101-6006-60420 Operating Supplies 4,230 5,000 5,000 5,000 62 - Maintenance & Operations Totals: 5,489 15,000 15,150 15,150 Internal Service Charges 101-6006-98110 Information Tech Charges 183,900 259,800 259,800 259,800 69 - Internal Service Charges Totals: 183,900 259,800 259,800 259,800 6006 - The Hub Totals: 996,706 1,341,700 1,499,875 1,499,875 88 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 6006 - The Hub 101-6006-50101 Permanent Full Time 728,325.00 100% - Hub Manager 100% - Sr. Permit Technician 100% - Permit Technician (4) 100% - Administrative Assistant 100% Data Reporting Specialist 101-6006-60320 Travel & Training 10,000.00 Tyler Annual Conference California Municipal Revenue & Tax Annual Conference Structured Query Language (SQL) training Fred Pryor- Technical & management training 89 90 FISCAL SERVICES CITY OF LA QUINTA EXPENSE SUMMARY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 1006 - Finance 1,560,869 1,957,270 2,103,500 2,103,500 Salaries and Benefits 1,147,772 1,389,270 1,494,500 1,494,500 Contract Services 182,801 241,500 281,500 281,500 Maintenance & Operations 25,696 40,700 41,700 41,700 Internal Service Charges 204,600 285,800 285,800 285,800 1007 - Central Services 20,949,055 44,968,481 23,270,600 23,935,600 Salaries and Benefits 12,620,892 1,650,000 910,000 1,410,000 Maintenance & Operations 108,667 453,200 155,700 155,700 Capital Expenses 452,554 500,000 20,000 20,000 Internal Service Charges 822,300 875,900 875,900 875,900 Transfers Out 6,944,642 41,489,381 21,309,000 21,474,000 FISCAL SERVICES TOTAL 22,509,924 46,925,751 25,374,100 26,039,100 90 CITY OF LA QUINTA GENERAL FUND EXPENSES 2022/23 Actuals 2023/24 Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 1006 - Finance 101-1006-60137 Community Engagement 335 1,500 1,500 1,500 Salaries and Benefits 12,345 25,000 25,000 25,000 101-1006-50101 Permanent Full Time 838,404 984,700 1,037,600 1,037,600 101-1006-50105 Salaries - Overtime 50 0 0 0 101-1006-50110 Commissions & Boards 1,425 3,700 3,700 3,700 101-1006-50150 Other Compensation 2,627 0 0 0 101-1006-50200 PERS-City Portion 73,944 83,500 101,400 101,400 101-1006-50201 PERS-Employee Portion 0 0 0 0 101-1006-50210 PERS-Survivor Benefits (2) 0 0 0 101-1006-50215 Other Fringe Benefits 11,570 12,870 12,900 12,900 101-1006-50221 Medical Insurance 174,581 236,700 270,000 270,000 101-1006-50222 Vision Insurance 1,902 0 0 0 101-1006-50223 Dental Insurance 7,714 0 0 0 101-1006-50224 Life Insurance 542 0 0 0 101-1006-50225 Long Term Disability 5,148 6,300 6,600 6,600 101-1006-50230 Workers Comp Insurance 17,600 47,200 47,200 47,200 101-1006-50240 Social Security -Medicare 12,179 14,300 15,100 15,100 101-1006-50241 Social Security -FICA 88 0 0 0 50 - Salaries and Benefits Totals: 1,147,772 1,389,270 1,494,500 1,494,500 Contract Services 101-1006-60102 Administration 13,081 20,000 30,000 30,000 101-1006-60103 Professional Services 32,885 70,000 70,000 70,000 101-1006-60104 Consultants 63,571 70,000 70,000 70,000 101-1006-60106 Auditors 71,860 80,000 110,000 110,000 101-1006-60122 Credit Card Fees 1,405 1,500 1,500 1,500 60 - Contract Services Totals: 182,801 241,500 281,500 281,500 Maintenance & Operations 101-1006-60137 Community Engagement 335 1,500 1,500 1,500 101-1006-60320 Travel & Training 12,345 25,000 25,000 25,000 101-1006-60351 Membership Dues 3,088 3,500 4,000 4,000 101-1006-60352 Subscriptions & Publications 2,550 2,200 2,200 2,200 101-1006-60400 Office Supplies 4,792 2,500 3,000 3,000 101-1006-60410 Printing 2,428 5,000 5,000 5,000 101-1006-60450 Advertising 158 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 25,696 40,700 41,700 41,700 Internal Service Charges 101-1006-98110 Information Tech Charges 204,600 285,800 285,800 285,800 69 - Internal Service Charges Totals: 204,600 285,800 285,800 285,800 1006 - Finance Totals: 1,560,869 1,957,270 2,103,500 2,103,500 a CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES Department : 1006 - Finance 101-1006-50101 Permanent Full Time IL 1,037,600.00 101-1006-60103 101-1006-601 90% - Finance Director (10% Housing Fund) 100% - Finance Manager 100% - Principal Management Analyst 100% - Sr. Accountant 100% - Accountant 100% - Jr. Accountant 100% - Sr. Finance Technician 100% - Finance Technician (2) 100% - Administrative Technician Bank service fees Fiscal custodian fees Professional Services E 70,000.00 Financial Advisory Commission Subcommittee Support Professional accounting support Armored Car Services Annual Budget -at -a -Glance Third party audits & policy verifications State Controller's Report - Citywide Pension Plan Review Consulting Services OPEB annual third -party valuation, retiree health Consultants 70,000.00 Property tax revenue analysis Sales tax revenue analysis 101-1006-60137 community Engagement Community workshop and budget outreach 101-1006-60320 A1Travel & Trainin E 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 101-1006-6Q� Membership Dues 4,000.00 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 1 Subscriptions & Publicatioam Annual Comprehensive Financial Report (ACFR) statistical data reports 101-1006-60410 5,000.00 Accounts Payable and Payroll checks Budget and financial reports - covers and tabs Financial Advisory Commission reports 101-1006-60450 1101IIIEL 1,000.00 Newspaper advertisements for surplus sales and Request for Proposals 92 FY 2024/25 ADOPTED BUDGET CITY OF LA QUINTA GENERAL FUND EXPENSES 200 FY 2024/25 ADOPTED BUDGET 0 1,000 2022/23 2023/24 2024/25 2024/25 5,000 5,000 Actuals Current Proposed Adopted 1007 - Central Services 1,000 1,000 1,000 17,583 25,000 Salaries and Benefits 25,000 52,972 0 0 101-1007-50109 Vacation & Sick Leave Buy Back 130,044 150,000 150,000 150,000 101-1007-50115 Contingency for Stafffing 0 490,000 500,000 1,000,000 101-1007-50117 PERS - Unfunded Pension Liability 12,427,058 950,000 200,000 200,000 101-1007-50200 PERS-City Portion 1,539 0 0 0 101-1007-50221 Medical Insurance 926 0 0 0 101-1007-50222 Vision Insurance 14 0 0 0 101-1007-50223 Dental Insurance 66 0 0 0 101-1007-50224 Life Insurance 4 0 0 0 101-1007-50225 Long Term Disability 28 0 0 0 101-1007-50240 Social Security -Medicare 1,887 0 0 0 101-1007-50243 Employer Contrib Retiree Med PERS 27,745 35,000 35,000 35,000 101-1007-50244 State Unemployment Insurance 31,582 25,000 25,000 25,000 50 - Salaries and Benefits Totals: 12,620,892 1,650,000 910,000 1,410,000 Maintenance & Operations 101-1007-60351 Membership Dues 101-1007-60401 Operating Supplies 101-1007-60402 Forms, Copier Paper 101-1007-60403 Citywide Supplies 101-1007-60405 Miscellaneous Supplies 101-1007-60470 Postage 101-1007-60535 Sales Tax Reimbursements 101-1007-60536 TOT Resort Rebate Program 101-1007-60661 Postage Machine 62 - Maintenance & Operations Totals 120 200 200 200 0 1,000 1,000 1,000 4,787 5,000 5,000 5,000 10,066 8,000 10,500 10,500 227 1,000 1,000 1,000 17,583 25,000 25,000 25,000 52,972 0 0 0 0 400,000 100,000 100,000 22,912 13,000 13,000 13,000 108,667 453,200 155,700 155,700 Capital Expenses 101-1007-74010 Land Acquisition 452,554 500,000 20,000 20,000 68 - Capital Expenses Totals: 452,554 500,000 20,000 20,000 Internal Service Charges 101-1007-91842 Liability Insurance & Claims 101-1007-91843 Property & Crime Insurance 101-1007-91844 Earthquake Insurance 101-1007-98110 Information Tech Charges 101-1007-98140 Facility & Fleet Maintenance 70,000 69 - Internal Service Charges Totals 529,000 556,000 556,000 556,000 25,500 28,500 28,500 28,500 67,000 70,000 70,000 70,000 115,000 144,400 144,400 144,400 85,800 77,000 77,000 77,000 822,300 875,900 875,900 875,900 Transfers Out 101-1007-99900 Transfers Out 6,944,642 41,489,381 21,309,000 21,474,000 99 - Transfers Out Totals: 6,944,642 41,489,381 21,309,000 21,474,000 1007 - Central Services Totals: 20,949,055 44,968,481 23,270,600 23,935,600 93 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Department : 1007 - Central Services 101-1007-5011 Contingency for Stafffing 1,000,000.00 101-1007 Workforce flexibility Work within Class and Compensation structure Manage CalPERS increases Ensure job rates reflect market rates Annual minimum CalPERS requirement to long-term pension liability. Based on valuation reports - inflation assumed at 2.3% with discount rate of 6.8%. Contribution per pension tier is as follows: Tier 1 - Classic $125,000 Tier 2 - $30,000 PEPRA Tier - $15,000 101-1007-60351 Membership Dues Costco membership 106MhWNh4NIIlilIliW TOT Resort Rebate Program -300,000.04 To promote new tourism activities within the City and encourage citywide participation and innovation proposals; rebate for hotels collecting resort fees up to $50,000 per proposal 101-1007-74010 OF' Land Acquisitio - 20,000.00 Engineering maps, property survey & title search services 101-1007-99900 Transfers Out _j ==a 21,474,000.00 94 Amount Art in Public Places - Maintenance/Installation 50,000 CIP GF - BPMP Bridge Preventative Maintenance 165,000 CIP GF - City Hall Drainage Improvements 1,000,000 CIP GF - Citywide Dog Park Improvements 1,000,000 CIP GF - Citywide Drainage Improvements 477,000 CIP GF - Citywide Misc Concrete Improvements 1,000,000 CIP GF - Citywide PMP Street Improvements 1,000,000 CIP GF - LLD Median Improvements 500,000 CIP GF - Sidewalk & ADA Ramp Improvements 75,000 CIP GF - Village Parking Lot Utility Underground 500,000 Gas Tax Fund - Supplement Operations 500,000 Law Enforcement Fund - Deceased LQ Officers 2,000 LLD Fund - Supplement Maint. Operations 2,500,000 Measure G - Citywide Dog Park Improvements 500,000 Measure G - Citywide PMP Street Improvements 1,000,000 Measure G - Cultural Campus 1,000,000 Measure G - Fritz Burns Park Improvements 5,000,000 Measure G - Hwy 111 Corridor Implementation 3,050,000 Measure G - Maintenance & Operations Yard 900,000 Measure G - Welcome Center Improvements 750,000 PARS Supplemental Pension Plan 5,000 SilverRock Resort 500,000 94 95 SPECIAL FUNDS CITY OF LA QUINTA REVENUE SUMMARY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 105 - DISASTER RECOVERY FUND 46,930 15,000 30,000 30,000 201 - GAS TAX FUND 2,425,859 3,247,900 2,589,000 2,589,000 202 - LIBRARY & MUSEUM FUND 3,664,080 2,922,000 3,143,000 3,143,000 203 - PUBLIC SAFETY FUND (MEASURE G) 4,529 2,500 5,000 5,000 210 - FEDERAL ASSISTANCE FUND 181,600 375,259 190,000 190,000 212 - SLESA (COPS) FUND 169,921 161,500 103,000 103,000 215 - LIGHTING & LANDSCAPING FUND 2,511,913 2,992,000 4,000,500 4,000,500 221 - AB 939 - CALRECYCLE FUND 98,967 70,000 80,000 80,000 223 - MEASURE A FUND 2,102,263 2,028,000 2,025,000 2,025,000 225 - INFRASTRUCTURE FUND 294 500 1,000 1,000 226 - EMERGENCY MANAGEMENT PERFORMANCE GR 0 12,500 13,000 13,000 227 - STATE HOMELAND SECURITY PROGRAMS (SH5 4,896 5,000 5,500 5,500 230 - CASp FUND, AB 1379 20,058 20,500 21,000 21,000 235 - SO COAST AIR QUALITY FUND 102,063 80,000 54,500 54,500 241 - HOUSING AUTHORITY 1,593,961 1,771,500 1,452,000 1,452,000 243 - RDA LOW -MOD HOUSING FUND 136,908 30,000 60,000 60,000 247 - ECONOMIC DEVELOPMENT FUND 129,615 20,000 40,000 40,000 249 - SA 2011 LOW/MOD BOND FUND (Refinanced i 59,764 1,423,009 18,000 18,000 250 - TRANSPORTATION DIF FUND 1,810,531 620,000 540,000 540,000 251 - PARKS & REC DIF FUND 963,656 301,500 253,000 253,000 252 - CIVIC CENTER DIF FUND 541,239 141,500 103,000 103,000 253 - LIBRARY DEVELOPMENT DIF 180,153 40,000 50,000 50,000 254 - COMMUNITY & CULTURAL CENTERS DIF 406,479 102,500 105,000 105,000 255 - STREET FACILITY DIF FUND 4,475 1,000 1,000 1,000 256 - PARK FACILITY DIF FUND 1,661 100 100 100 257 - FIRE PROTECTION DIF 167,005 41,500 53,000 53,000 259 - MAINTENANCE FACILITIES DIF FUND 131,588 46,000 47,000 47,000 270 - ART IN PUBLIC PLACES FUND 145,711 154,000 158,000 158,000 275 - LQ PUBLIC SAFETY OFFICER 2,756 2,500 3,000 3,000 310 - LQ FINANCE AUTHORITY DEBT SERVICE 907 1,100 1,500 1,500 401 - CAPITAL IMPROVEMENT PROGRAMS 8,319,090 90,688,672 29,019,109 27,218,109 405 - SA PA 1 CAPITAL IMPRV FUND 93 1,500 500 500 501 - FACILITY & FLEET REPLACEMENT 2,110,680 1,685,000 1,705,000 1,705,000 502 - INFORMATION TECHNOLOGY 2,334,654 2,256,708 2,276,708 2,276,708 503 - PARK EQUIP & FACILITY FUND 511,626 470,000 500,000 500,000 504 - INSURANCE FUND 1,020,808 1,362,230 1,363,230 1,363,230 601 - SILVERROCK RESORT 5,380,284 6,493,950 5,484,500 5,484,500 602 - SILVERROCK GOLF RESERVE 95,294 87,000 98,000 98,000 760 - SUPPLEMENTAL PENSION PLAN 6,327 6,000 7,000 7,000 761 - CERBT OPEB TRUST 64,498 20,000 40,000 40,000 762 - PARS PENSION TRUST 227,803 100,000 200,000 200,000 NON -General Fund Revenue 37,680,940 119,799,928 55,839,147 54,038,147 95 SPECIAL FUNDS CITY OF LA QUINTA REVENUE BY FUND NUMBER FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 105 - DISASTER RECOVERY FUND Section 2105, Gas Tax 201-0000-42905 240,000 105-0000-41900 Allocated Interest 208,624 15,000 30,000 30,000 105-0000-41910 GASB 31 Interest (161,695) 0 0 0 Fund Totals: 46,930 15,000 30,000 30,000 201 - GAS TAX FUND 201-0000-41900 20,000 Allocated Interest 201-0000-41910 0 GASB 31 Interest 201-0000-42900 215,515 Section 2105, Gas Tax 201-0000-42905 240,000 Section 2106, Gas Tax 201-0000-42910 154,000 Section 2107, Gas Tax 201-0000-42915 319,000 Section 2107.5, Gas Tax 201-0000-42920 6,000 Section 2103, Gas Tax 201-0000-42922 6,000 SB 1, Road Maint. Rehab Act 201-0000-49500 358,000 Transfers In 844,941 921,300 Fund Totals 48,630 10,000 20,000 20,000 (32,270) 0 0 0 215,515 235,500 240,000 240,000 140,769 151,000 154,000 154,000 293,711 319,000 327,000 327,000 6,000 6,000 6,000 6,000 308,563 355,100 358,000 358,000 844,941 921,300 984,000 984,000 600,000 1,250,000 500,000 500,000 2,425,859 3,247,900 2,589,000 2,589,000 202 - LIBRARY & MUSEUM FUND Allocated Interest 9,398 1,500 3,000 202-0000-41720 County Government Revenue 3,531,533 2,850,000 3,000,000 3,000,000 202-0000-41900 Allocated Interest 212,997 70,000 140,000 140,000 202-0000-41910 GASB 31 Interest (83,053) 0 0 0 202-0000-42218 MakerSpace Membership Fees 2,602 2,000 3,000 3,000 223 - MEASURE A FUND Fund Totals: 3,664,080 2,922,000 3,143,000 3,143,000 13,718 3,000 3,500 3,500 203 - PUBLIC SAFETY FUND (MEASURE G) GASB 31 Interest (6,620) 0 0 203-0000-41900 Allocated Interest 4,564 2,500 5,000 5,000 203-0000-41910 GASB 31 Interest (35) 0 0 0 997,000 Fund Totals: 4,529 2,500 5,000 5,000 210 - FEDERAL ASSISTANCE FUND 210-0000-41900 Allocated Interest 210-0000-41910 GASB 31 Interest 210-0000-43105 CDBG 212 - SLESA (COPS) FUND 37 0 0 0 (11) 0 0 0 181,574 375,259 190,000 190,000 Fund Totals: 181,600 375,259 190,000 190,000 212-0000-41900 Allocated Interest 9,398 1,500 3,000 3,000 212-0000-41910 GASB 31 Interest (4,748) 0 0 0 212-0000-43115 SLESA (COPS) Grant 165,271 160,000 100,000 100,000 GASB 31 Interest Fund Totals: 169,921 161,500 103,000 103,000 Fund Totals: 98,967 70,000 80,000 215 - LIGHTING & LANDSCAPING FUND 223 - MEASURE A FUND 215-0000-41900 Allocated Interest 13,718 3,000 3,500 3,500 215-0000-41910 GASB 31 Interest (6,620) 0 0 0 215-0000-42305 Miscellaneous Reimbursement 23,499 0 0 0 215-0000-43210 LLD Assessments 981,315 989,000 997,000 997,000 215-0000-49500 Transfers In 1,500,000 2,000,000 3,000,000 3,000,000 Fund Totals: 2,511,913 2,992,000 4,000,500 4,000,500 221 - AB 939 - CALRECYCLE FUND 221-0000-41506 Burrtec AB 939 Fee 84,847 65,000 70,000 70,000 221-0000-41900 Allocated Interest 15,170 5,000 10,000 10,000 221-0000-41910 GASB 31 Interest (1,050) 0 0 0 Fund Totals: 98,967 70,000 80,000 80,000 223 - MEASURE A FUND 223-0000-41320 County Sales Tax 2,036,267 2,013,000 1,995,000 1,995,000 223-0000-41900 Allocated Interest 74,637 15,000 30,000 30,000 223-0000-41910 GASB 31 Interest (8,641) 0 0 0 Fund Totals: 2,102,263 2,028,000 2,025,000 2,025,000 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 226-0000-41900 Allocated Interest 0 500 1,000 1,000 226-0000-43120 EMP Grant 0 12,000 12,000 12,000 Fund Totals: 0 12,500 13,000 13,000 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 227-0000-43120 SPECIAL FUNDS 4,896 5,000 5,500 CITY OF LA QUINTA REVENUE BY FUND NUMBER Fund Totals: FY 2024/25 ADOPTED BUDGET 5,000 2022/23 2023/24 2024/25 2024/25 49,977 Actuals Current Proposed Adopted 225 -INFRASTRUCTURE FUND 51,780 230-0000-41900 Allocated Interest 1,688 225-0000-41900 Allocated Interest 398 500 1,000 1,000 225-0000-41910 GASB 31 Interest (104) 0 0 0 SB 1186 Revenue Fund Totals: 294 500 1,000 1,000 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 226-0000-41900 Allocated Interest 0 500 1,000 1,000 226-0000-43120 EMP Grant 0 12,000 12,000 12,000 Fund Totals: 0 12,500 13,000 13,000 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 227-0000-43120 SHSP Grant 4,896 5,000 5,500 5,500 235-0000-41910 Fund Totals: 4,896 5,000 5,500 5,500 235-0000-43410 SCAQ Contribution 49,977 54,000 230 - CASp FUND, AB 1379 52,500 235-0000-43411 MSRC Funding 51,780 230-0000-41900 Allocated Interest 1,688 500 1,000 1,000 230-0000-41910 GASB 31 Interest (861) 0 0 0 230-0000-42130 SB 1186 Revenue 19,231 20,000 20,000 20,000 800,000 Fund Totals: 20,058 20,500 21,000 21,000 235 - SO COAST AIR QUALITY FUND 235-0000-41900 Allocated Interest 1,635 1,000 2,000 2,000 235-0000-41910 GASB 31 Interest (1,329) 0 0 0 235-0000-43410 SCAQ Contribution 49,977 54,000 52,500 52,500 235-0000-43411 MSRC Funding 51,780 0 0 0 235-0000-49500 Transfers In 0 25,000 0 0 0 Fund Totals: 102,063 80,000 54,500 54,500 241 - HOUSING AUTHORITY 241-9101-41900 Allocated Interest 241-9101-41910 GASB 31 Interest 241-9101-41915 Non -Allocated Interest 241-9101-42301 Miscellaneous Revenue 241-9101-42706 Loan Repayments 241-9101-43504 2nd Trust Deed Repayments 241-9101-45000 Sale of Other Assets 241-9103-43501 Miscellaneous Revenue/LQRP 241-9103-43502 Rent Revenue/LQRP 241-9104-42112 Rent Revenue/Tenant/Dune Palms 241-9104-42302 Miscellaneous Revenue/Dune Palms 100,000 Fund Totals: 248,848 150,000 200,000 200,000 (54,726) 0 0 0 0 500 1,000 1,000 1 0 0 0 190,528 0 0 0 50,253 150,000 100,000 100,000 0 120,000 0 0 0 200,000 0 0 372,345 350,000 350,000 350,000 786,712 800,000 800,000 800,000 0 1,000 1,000 1,000 1,593,961 1,771,500 1,452,000 1,452,000 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 69,979 30,000 60,000 60,000 243-0000-41910 GASB 31 Interest (28,370) 0 0 0 243-0000-48500 Extraordinary Gain 95,298 0 0 0 Fund Totals: 136,908 30,000 60,000 60,000 244 - HOUSING GRANTS (Multiple) 244-0000-41710 State Gov't Revenue 160,000 0 0 0 Fund Totals: 160,000 0 0 0 247 - ECONOMIC DEVELOPMENT FUND 247-0000-41900 Allocated Interest 67,500 20,000 40,000 40,000 247-0000-41910 GASB 31 Interest (19,798) 0 0 0 247-0000-42706 Loan Repayments 81,913 0 0 0 Fund Totals: 129,615 20,000 40,000 40,000 97 SPECIAL FUNDS CITY OF LA QUINTA REVENUE BY FUND NUMBER FY 2024/25 ADOPTED BUDGET 250 - TRANSPORTATION DIF FUND 250-0000-41900 Allocated Interest 250-0000-41910 GASB 31 Interest 250-0000-43200 Developer Fees 251 - PARKS & REC DIF FUND 251-0000-41900 Allocated Interest 251-0000-41910 GASB 31 Interest 251-0000-43200 Developer Fees 252 - CIVIC CENTER DIF FUND 252-0000-41900 Allocated Interest 252-0000-41910 GASB 31 Interest 252-0000-43200 Developer Fees Fund Totals: 59,764 1,423,009 18,000 18,000 103,344 20,000 2022/23 2023/24 2024/25 2024/25 0 0 Actuals Current Proposed Adopted 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 620,000 540,000 540,000 249-0000-41900 Allocated Interest 16,611 6,000 3,000 3,000 249-0000-41910 GASB 31 Interest (5,220) 0 0 0 249-0000-41915 Non -Allocated Interest 47,267 30,000 15,000 15,000 249-0000-42301 Miscellaneous Revenue 1,106 0 0 0 249-0000-49500 Transfers In 0 1,387,009 0 0 250 - TRANSPORTATION DIF FUND 250-0000-41900 Allocated Interest 250-0000-41910 GASB 31 Interest 250-0000-43200 Developer Fees 251 - PARKS & REC DIF FUND 251-0000-41900 Allocated Interest 251-0000-41910 GASB 31 Interest 251-0000-43200 Developer Fees 252 - CIVIC CENTER DIF FUND 252-0000-41900 Allocated Interest 252-0000-41910 GASB 31 Interest 252-0000-43200 Developer Fees Fund Totals: 59,764 1,423,009 18,000 18,000 103,344 20,000 40,000 40,000 (48,299) 0 0 0 1,755,485 600,000 500,000 500,000 Fund Totals: 1,810,531 620,000 540,000 540,000 25,885 1,500 3,000 3,000 (28,661) 0 0 0 966,433 300,000 250,000 250,000 Fund Totals: 963,656 301,500 253,000 253,000 30,520 1,500 3,000 3,000 (19,897) 0 0 0 530,615 140,000 100,000 100,000 Fund Totals: 541,239 141,500 103,000 103,000 253 - LIBRARY DEVELOPMENT DIF 1,500 3,000 3,000 (6,608) 253-0000-43200 Developer Fees 180,153 40,000 50,000 50,000 Fund Totals: 180,153 40,000 50,000 50,000 53,000 254 - COMMUNITY & CULTURAL CENTERS DIF 254-0000-41900 Allocated Interest 17,247 2,500 5,000 5,000 254-0000-41910 GASB 31 Interest (12,503) 0 0 0 254-0000-43200 Developer Fees 401,734 100,000 100,000 100,000 255 - STREET FACILITY DIF FUND 255-0000-41900 Allocated Interest 255-0000-41910 GASB 31 Interest 255-0000-43200 Developer Fees 256 - PARK FACILITY DIF FUND 256-0000-41900 Allocated Interest 256-0000-41910 GASB 31 Interest 256-0000-43200 Developer Fees 257 - FIRE PROTECTION DIF 257-0000-41900 Allocated Interest 257-0000-41910 GASB 31 Interest 257-0000-43200 Developer Fees Fund Totals: 406,479 102,500 105,000 105,000 1,620 1,000 1,000 1,000 (505) 0 0 0 3,360 0 0 0 Fund Totals: 4,475 11000 11000 1,000 136 100 100 100 (75) 0 0 0 1,600 0 0 0 Fund Totals: 1,661 100 100 100 10,689 1,500 3,000 3,000 (6,608) 0 0 0 162,923 40,000 50,000 50,000 Fund Totals: 167,005 41,500 53,000 53,000 98 SPECIAL FUNDS CITY OF LA QUINTA REVENUE BY FUND NUMBER FY 2024/25 ADOPTED BUDGET 270 - ART IN PUBLIC PLACES FUND 2022/23 2023/24 2024/25 2024/25 270-0000-43201 Actuals Current Proposed Adopted 259 - MAINTENANCE FACILITIES DIF FUND 100,000 50,000 50,000 50,000 259-0000-41900 Allocated Interest 5,489 1,000 2,000 2,000 259-0000-41910 GASB 31 Interest (4,212) 0 0 0 259-0000-43200 Developer Fees 130,311 45,000 45,000 45,000 Fund Totals: 131,588 46,000 47,000 47,000 270 - ART IN PUBLIC PLACES FUND 270-0000-41900 Allocated Interest 270-0000-41910 GASB 31 Interest 270-0000-43201 APP Fees 270-0000-49500 Transfers In 275 - LQ PUBLIC SAFETY OFFICER 275-0000-41900 Allocated Interest 275-0000-41910 GASB 31 Interest 275-0000-49500 Transfers In 17,868 4,000 8,000 8,000 (5,242) 0 0 0 83,086 100,000 100,000 100,000 50,000 50,000 50,000 50,000 Fund Totals: 145,711 154,000 158,000 158,000 Fund Totals 310 - LQ FINANCE AUTHORITY DEBT SERVICE 310-0000-42111 Rental Income Fund Totals 401 - CAPITAL IMPROVEMENT PROGRAMS 401-0000-41714 SB 821 Grants 401-0000-41716 Highway Bridge Program (Federal) 401-0000-41718 Land & Water Conservation Fund (LW( 401-0000-41719 Federal Earmark Funding 401-0000-41721 CVAG 401-0000-43133 Developer Agreement Funding 401-0000-43634 CV Water District 401-0000-43650 Contributions from Other Agencies 401-0000-49500 Transfers In 405 - SA PA 1 CAPITAL IMPRV FUND 405-0000-41900 Allocated Interest 405-0000-41910 GASB 31 Interest 1,086 500 1,000 1,000 (330) 0 0 0 2,000 2,000 2,000 2,000 2,756 2,500 3,000 3,000 199,539 7,789,253 0 0 907 1,100 1,500 1,500 907 1,100 1,500 1,500 60,607 0 0 0 29,885 28,791,086 0 0 0 3,000,000 0 0 0 0 6,000,000 4,000,000 199,539 7,789,253 0 0 0 906,341 0 0 101,089 121,669 0 0 420 114,766 0 0 7,927,550 49,965,557 23,019,109 23,218,109 Fund Totals: 8,319,090 90,688,672 29,019,109 27,218,109 125 1,500 500 500 (33) 0 0 0 Fund Totals: 93 1,500 500 500 501 - FACILITY & FLEET REPLACEMENT 501-0000-41900 Allocated Interest 501-0000-41910 GASB 31 Interest 501-0000-42207 Capital Contributions 501-0000-42305 Miscellaneous Reimbursement 501-0000-43636 FMP Equipment Charges 501-0000-45000 Sale of Other Assets 0 Fund Totals 82,866 20,000 40,000 40,000 (33,905) 0 0 0 207,668 0 0 0 480 0 0 0 1,664,000 1,664,000 1,664,000 1,664,000 189,571 1,000 1,000 1,000 2,110,680 1,685,000 1,705,000 1,705,000 502 - INFORMATION TECHNOLOGY 502-0000-41900 Allocated Interest 57,513 10,000 20,000 20,000 502-0000-41910 GASB 31 Interest (30,592) 0 0 0 502-0000-42207 Capital Contributions 44,601 0 0 0 502-0000-43610 Technology Support Charges 2,226,708 2,226,708 2,226,708 2,226,708 502-0000-43611 Technology Enhancement Surcharge 36,424 20,000 30,000 30,000 Fund Totals: 2,334,654 2,256,708 2,276,708 2,276,708 99 SPECIAL FUNDS CITY OF LA QUINTA REVENUE BY FUND NUMBER FY 2024/25 ADOPTED BUDGET 504 - INSURANCE FUND 2022/23 2023/24 2024/25 2024/25 504-0000-41900 Actuals Current Proposed Adopted 503 - PARK EQUIP & FACILITY FUND 504-0000-41910 GASB 31 Interest (7,114) 0 503-0000-41900 Allocated Interest 80,886 20,000 50,000 50,000 503-0000-41910 GASB 31 Interest (19,260) 0 0 0 503-0000-43620 Park Facility Charges 450,000 450,000 450,000 450,000 Fund Totals: 511,626 470,000 500,000 500,000 504 - INSURANCE FUND 504-0000-41900 Allocated Interest 7,922 1,000 2,000 2,000 504-0000-41910 GASB 31 Interest (7,114) 0 0 0 504-0000-43637 Insurance Charges 1,020,000 1,361,230 1,361,230 1,361,230 98,000 98,000 Fund Totals: 1,020,808 1,362,230 1,363,230 1,363,230 601 - SILVERROCK RESORT 760-0000-41900 Allocated Interest 1,580 1,000 2,000 601-0000-41910 GASB 31 Interest 12,827 0 0 0 601-0000-44000 Green Fees 4,225,924 4,460,847 4,407,000 4,407,000 601-0000-44001 Range Fees 146,670 156,180 180,000 180,000 601-0000-44002 Merchandise 251,099 245,623 247,500 247,500 601-0000-44004 Resident Card 143,765 165,300 150,000 150,000 601-0000-49500 Transfers In 600,000 1,466,000 500,000 500,000 Fund Totals: 5,380,284 6,493,950 5,484,500 5,484,500 602 - SILVERROCK GOLF RESERVE 602-0000-41900 Allocated Interest 12,456 5,000 10,000 10,000 602-0000-41910 GASB 31 Interest 7,838 0 0 0 602-0000-49500 Transfers In 75,000 82,000 88,000 88,000 Fund Totals: 95,294 87,000 98,000 98,000 760 - SUPPLEMENTAL PENSION PLAN 760-0000-41900 Allocated Interest 1,580 1,000 2,000 2,000 760-0000-41910 GASB 31 Interest (253) 0 0 0 760-0000-49500 Transfers In 5,000 5,000 5,000 5,000 Fund Totals: 6,327 6,000 7,000 7,000 761 - CERBT OPEB TRUST 761-0000-41915 Non -Allocated Interest 64,498 20,000 40,000 40,000 Fund Totals: 64,498 20,000 40,000 40,000 762 - PARS PENSION TRUST 762-0000-41915 Non -Allocated Interest 227,803 100,000 200,000 200,000 Fund Totals: 227,803 100,000 200,000 200,000 NON -GENERAL FUND REVENUE 37,840,940 119,799,928 55,839,147 54,038,147 100 CITY OF LA QUINTA SPECIAL FUNDS- REVENUE BY FUND TYPE FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted SPECIAL REVENUE FUNDS 105 - DISASTER RECOVERY FUND 105-0000-41900 Allocated Interest 208,624 15,000 30,000 30,000 105-0000-41910 GASB 31 Interest (161,695) 0 0 0 Fund Totals: 46,930 15,000 30,000 30,000 201 - GAS TAX FUND 201-0000-41900 20,000 Allocated Interest 201-0000-41910 0 GASB 31 Interest 201-0000-42900 215,515 Section 2105, Gas Tax 201-0000-42905 240,000 Section 2106, Gas Tax 201-0000-42910 154,000 Section 2107, Gas Tax 201-0000-42915 319,000 Section 2107.5, Gas Tax 201-0000-42920 6,000 Section 2103, Gas Tax 201-0000-42922 6,000 SB 1, Road Maint. Rehab Act 201-0000-49500 358,000 Transfers In 844,941 921,300 Fund Totals 48,630 10,000 20,000 20,000 (32,270) 0 0 0 215,515 235,500 240,000 240,000 140,769 151,000 154,000 154,000 293,711 319,000 327,000 327,000 6,000 6,000 6,000 6,000 308,563 355,100 358,000 358,000 844,941 921,300 984,000 984,000 600,000 1,250,000 500,000 500,000 2,425,859 3,247,900 2,589,000 2,589,000 202 - LIBRARY & MUSEUM FUND Allocated Interest 9,398 1,500 3,000 202-0000-41720 County Government Revenue 3,531,533 2,850,000 3,000,000 3,000,000 202-0000-41900 Allocated Interest 212,997 70,000 140,000 140,000 202-0000-41910 GASB 31 Interest (83,053) 0 0 0 202-0000-42218 MakerSpace Membership Fees 2,602 2,000 3,000 3,000 223 - MEASURE A FUND Fund Totals: 3,664,080 2,922,000 3,143,000 3,143,000 13,718 3,000 3,500 3,500 203 - PUBLIC SAFETY FUND (MEASURE G) GASB 31 Interest (6,620) 0 0 203-0000-41900 Allocated Interest 4,564 2,500 5,000 5,000 203-0000-41910 GASB 31 Interest (35) 0 0 0 997,000 Fund Totals: 4,529 2,500 5,000 5,000 210 - FEDERAL ASSISTANCE FUND 210-0000-41900 Allocated Interest 210-0000-41910 GASB 31 Interest 210-0000-43105 CDBG 212 - SLESA (COPS) FUND 37 0 0 0 (11) 0 0 0 181,574 375,259 190,000 190,000 Fund Totals: 181,600 375,259 190,000 190,000 212-0000-41900 Allocated Interest 9,398 1,500 3,000 3,000 212-0000-41910 GASB 31 Interest (4,748) 0 0 0 212-0000-43115 SLESA (COPS) Grant 165,271 160,000 100,000 100,000 GASB 31 Interest Fund Totals: 169,921 161,500 103,000 103,000 Fund Totals: 98,967 70,000 80,000 215 - LIGHTING & LANDSCAPING FUND 223 - MEASURE A FUND 215-0000-41900 Allocated Interest 13,718 3,000 3,500 3,500 215-0000-41910 GASB 31 Interest (6,620) 0 0 0 215-0000-42305 Miscellaneous Reimbursement 23,499 0 0 0 215-0000-43210 LLD Assessments 981,315 989,000 997,000 997,000 215-0000-49500 Transfers In 1,500,000 2,000,000 3,000,000 3,000,000 Fund Totals: 2,511,913 2,992,000 4,000,500 4,000,500 221 - AB 939 - CALRECYCLE FUND 221-0000-41506 Burrtec AB 939 Fee 84,847 65,000 70,000 70,000 221-0000-41900 Allocated Interest 15,170 5,000 10,000 10,000 221-0000-41910 GASB 31 Interest (1,050) 0 0 0 Fund Totals: 98,967 70,000 80,000 80,000 223 - MEASURE A FUND 223-0000-41320 County Sales Tax 2,036,267 2,013,000 1,995,000 1,995,000 223-0000-41900 Allocated Interest 74,637 15,000 30,000 30,000 223-0000-41910 GASB 31 Interest (8,641) 0 0 0 Fund Totals: 2,102,263 2,028,000 2,025,000 2,025,000 101 CITY OF LA QUINTA 225 -INFRASTRUCTURE FUND 225-0000-41900 Allocated Interest 225-0000-41910 GASB 31 Interest SPECIAL FUNDS- REVENUE BY FUND TYPE FY 2024/25 ADOPTED BUDGET 398 500 1,000 1,000 (104) 0 0 0 Fund Totals: 294 500 1,000 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 226-0000-41900 Allocated Interest 0 500 1,000 1,000 226-0000-43120 EMP Grant 0 12,000 12,000 12,000 Fund Totals: 0 12,500 13,000 13,000 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 227-0000-43120 SHSP Grant 4,896 5,000 5,500 5,500 235-0000-41910 Fund Totals: 4,896 5,000 5,500 5,500 235-0000-43410 SCAQ Contribution 49,977 54,000 230 - CASp FUND, AB 1379 52,500 235-0000-43411 MSRC Funding 51,780 230-0000-41900 Allocated Interest 1,688 500 1,000 1,000 230-0000-41910 GASB 31 Interest (861) 0 0 0 230-0000-42130 SB 1186 Revenue 19,231 20,000 20,000 20,000 3,000 Fund Totals: 20,058 20,500 21,000 21,000 235 - SO COAST AIR QUALITY FUND 235-0000-41900 Allocated Interest 1,635 1,000 2,000 2,000 235-0000-41910 GASB 31 Interest (1,329) 0 0 0 235-0000-43410 SCAQ Contribution 49,977 54,000 52,500 52,500 235-0000-43411 MSRC Funding 51,780 0 0 0 235-0000-49500 Transfers In 0 25,000 0 0 Fund Totals: Fund Totals: 102,063 80,000 54,500 54,500 270 - ART IN PUBLIC PLACES FUND 1,086 500 1,000 1,000 270-0000-41900 Allocated Interest 17,868 4,000 8,000 8,000 270-0000-41910 GASB 31 Interest (5,242) 0 0 0 270-0000-43201 APP Fees 83,086 100,000 100,000 100,000 270-0000-49500 Transfers In 50,000 50,000 50,000 50,000 251 - PARKS & REC DIF FUND Fund Totals: 145,711 154,000 158,000 158,000 275 - LQ PUBLIC SAFETY OFFICER 275-0000-41900 Allocated Interest 1,086 500 1,000 1,000 275-0000-41910 GASB 31 Interest (330) 0 0 0 275-0000-49500 Transfers In 2,000 2,000 2,000 2,000 0 Fund Totals: 2,756 2,500 3,000 3,000 SPECIAL REVENUE TOTAL 11,481,840 12,089,159 12,421,500 12,421,500 FOR CAPITAL PROJECTS 250 - TRANSPORTATION DIF FUND 250-0000-41900 Allocated Interest 103,344 20,000 40,000 40,000 250-0000-41910 GASB 31 Interest (48,299) 0 0 0 250-0000-43200 Developer Fees 1,755,485 600,000 500,000 500,000 103,000 103,000 Fund Totals: 1,810,531 620,000 540,000 540,000 251 - PARKS & REC DIF FUND 251-0000-41900 Allocated Interest 25,885 1,500 3,000 3,000 251-0000-41910 GASB 31 Interest (28,661) 0 0 0 251-0000-43200 Developer Fees 966,433 300,000 250,000 250,000 Fund Totals: 963,656 301,500 253,000 253,000 252 - CIVIC CENTER DIF FUND 252-0000-41900 Allocated Interest 30,520 1,500 3,000 3,000 252-0000-41910 GASB 31 Interest (19,897) 0 0 0 252-0000-43200 Developer Fees 530,615 140,000 100,000 100,000 Fund Totals: 541,239 141,500 103,000 103,000 102 CITY OF LA QUINTA SPECIAL FUNDS- REVENUE BY FUND TYPE FY 2024/25 ADOPTED BUDGET 253 - LIBRARY DEVELOPMENT DIF Highway Bridge Program (Federal) 255-0000-41900 Allocated Interest 1,620 1,000 253-0000-43200 Developer Fees 180,153 40,000 50,000 50,000 0 Fund Totals: 180,153 40,000 50,000 50,000 Fund Totals: 4,475 11000 11000 254 - COMMUNITY & CULTURAL CENTERS DIF 121,669 0 0 420 254-0000-41900 Allocated Interest 17,247 2,500 5,000 5,000 254-0000-41910 GASB 31 Interest (12,503) 0 0 0 254-0000-43200 Developer Fees 401,734 100,000 100,000 100,000 45,000 Fund Totals: 406,479 102,500 105,000 105,000 255 - STREET FACILITY DIF FUND 401-0000-41714 SB 821 Grants 401-0000-41716 Highway Bridge Program (Federal) 255-0000-41900 Allocated Interest 1,620 1,000 1,000 1,000 255-0000-41910 GASB 31 Interest (505) 0 0 0 255-0000-43200 Developer Fees 3,360 0 0 0 Fund Totals: 4,475 11000 11000 11000 256 - PARK FACILITY DIF FUND 401-0000-41714 SB 821 Grants 401-0000-41716 Highway Bridge Program (Federal) 256-0000-41900 Allocated Interest 136 100 100 100 256-0000-41910 GASB 31 Interest (75) 0 0 0 256-0000-43200 Developer Fees 1,600 0 0 0 Fund Totals: 1,661 100 100 100 257 - FIRE PROTECTION DIF 401-0000-41714 SB 821 Grants 401-0000-41716 Highway Bridge Program (Federal) 257-0000-41900 Allocated Interest 10,689 1,500 3,000 3,000 257-0000-41910 GASB 31 Interest (6,608) 0 0 0 257-0000-43200 Developer Fees 162,923 40,000 50,000 50,000 Fund Totals: 167,005 41,500 53,000 53,000 121,669 0 0 420 259 - MAINTENANCE FACILITIES DIF FUND 0 0 7,927,550 49,965,557 259-0000-41900 Allocated Interest 5,489 1,000 2,000 2,000 259-0000-41910 GASB 31 Interest (4,212) 0 0 0 259-0000-43200 Developer Fees 130,311 45,000 45,000 45,000 Fund Totals: 131,588 46,000 47,000 47,000 401 - CAPITAL IMPROVEMENT PROGRAMS 401-0000-41714 SB 821 Grants 401-0000-41716 Highway Bridge Program (Federal) 401-0000-41718 Land & Water Conservation Fund (LW( 401-0000-41719 Federal Earmark Funding 401-0000-41721 CVAG 401-0000-43133 Developer Agreement Funding 401-0000-43634 CV Water District 401-0000-43650 Contributions from Other Agencies 401-0000-49500 Transfers In 0 Fund Totals: 60,607 0 0 0 29,885 28,791,086 0 0 0 3,000,000 0 0 0 0 6,000,000 4,000,000 199,539 7,789,253 0 0 0 906,341 0 0 101,089 121,669 0 0 420 114,766 0 0 7,927,550 49,965,557 23,019,109 23,218,109 8,319,090 90,688,672 29,019,109 27,218,109 405 - SA PA 1 CAPITAL IMPRV FUND 405-0000-41900 Allocated Interest 125 1,500 500 500 405-0000-41910 GASB 31 Interest (33) 0 0 0 Fund Totals: 93 1,500 500 500 CAPITAL FUNDS TOTAL 12,525,969 91,984,272 30,171,709 28,370,709 INTERNAL SERVICE FUNDS 501 - FACILITY & FLEET REPLACEMENT 501-0000-41900 Allocated Interest 501-0000-41910 GASB 31 Interest 501-0000-42207 Capital Contributions 501-0000-42305 Miscellaneous Reimbursement 501-0000-43636 FMP Equipment Charges 501-0000-45000 Sale of Other Assets 0 Fund Totals: 82,866 20,000 40,000 40,000 (33,905) 0 0 0 207,668 0 0 0 480 0 0 0 1,664,000 1,664,000 1,664,000 1,664,000 189,571 1,000 1,000 1,000 2,110,680 1,685,000 1,705,000 1,705,000 103 CITY OF LA QUINTA SPECIAL FUNDS- REVENUE BY FUND TYPE FY 2024/25 ADOPTED BUDGET 502 - INFORMATION TECHNOLOGY 50,000 503-0000-41910 GASB 31 Interest (19,260) 502-0000-41900 Allocated Interest 57,513 10,000 20,000 20,000 502-0000-41910 GASB 31 Interest (30,592) 0 0 0 502-0000-42207 Capital Contributions 44,601 0 0 0 502-0000-43610 Technology Support Charges 2,226,708 2,226,708 2,226,708 2,226,708 502-0000-43611 Technology Enhancement Surcharge 36,424 20,000 30,000 30,000 0 Fund Totals: 2,334,654 2,256,708 2,276,708 2,276,708 503 - PARK EQUIP & FACILITY FUND 503-0000-41900 Allocated Interest 80,886 20,000 50,000 50,000 503-0000-41910 GASB 31 Interest (19,260) 0 0 0 503-0000-43620 Park Facility Charges 450,000 450,000 450,000 450,000 Range Fees Fund Totals: 511,626 470,000 500,000 500,000 504 -INSURANCE FUND 251,099 245,623 247,500 247,500 504-0000-41900 Allocated Interest 7,922 1,000 2,000 2,000 504-0000-41910 GASB 31 Interest (7,114) 0 0 0 504-0000-43637 Insurance Charges 1,020,000 1,361,230 1,361,230 1,361,230 241-9103-43501 Fund Totals: 1,020,808 1,362,230 1,363,230 1,363,230 INTERNAL SERVICE TOTAL 5,977,769 5,773,938 5,844,938 5,844,938 ENTERPRISE FUNDS 601 - SILVERROCK RESORT 601-0000-41910 GASB 31 Interest 12,827 0 0 0 601-0000-44000 Green Fees 4,225,924 4,460,847 4,407,000 4,407,000 601-0000-44001 Range Fees 146,670 156,180 180,000 180,000 601-0000-44002 Merchandise 251,099 245,623 247,500 247,500 601-0000-44004 Resident Card 143,765 165,300 150,000 150,000 601-0000-49500 Transfers In 600,000 1,466,000 500,000 500,000 241-9101-45000 Sale of Other Assets Fund Totals: 5,380,284 6,493,950 5,484,500 5,484,500 602 - SILVERROCK GOLF RESERVE 602-0000-41900 Allocated Interest 12,456 5,000 10,000 10,000 602-0000-41910 GASB 31 Interest 7,838 0 0 0 602-0000-49500 Transfers In 75,000 82,000 88,000 88,000 Fund Totals: 95,294 87,000 98,000 98,000 ENTERPRISE FUND TOTAL 5,475,578 6,580,950 5,582,500 5,582,500 LA QUINTA HOUSING AUTH. 241 - HOUSING AUTHORITY 241-9101-41900 Allocated Interest 248,848 150,000 200,000 200,000 241-9101-41910 GASB 31 Interest (54,726) 0 0 0 241-9101-41915 Non -Allocated Interest 0 500 1,000 1,000 241-9101-42301 Miscellaneous Revenue 1 0 0 0 241-9101-42706 Loan Repayments 190,528 0 0 0 241-9101-43504 2nd Trust Deed Repayments 50,253 150,000 100,000 100,000 241-9101-45000 Sale of Other Assets 0 120,000 0 0 241-9103-43501 Miscellaneous Revenue/LQRP 0 200,000 0 0 241-9103-43502 Rent Revenue/LQRP 372,345 350,000 350,000 350,000 241-9104-42112 Rent Revenue/Tenant/Dune Palms 786,712 800,000 800,000 800,000 241-9104-42302 Miscellaneous Revenue/Dune Palms 0 1,000 1,000 1,000 Fund Totals: 1,593,961 1,771,500 1,452,000 1,452,000 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 69,979 30,000 60,000 60,000 243-0000-41910 GASB 31 Interest (28,370) 0 0 0 243-0000-48500 Extraordinary Gain 95,298 0 0 0 Fund Totals: 136,908 30,000 60,000 60,000 104 CITY OF LA QUINTA SPECIAL FUNDS- REVENUE BY FUND TYPE FY 2024/25 ADOPTED BUDGET 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 760-0000-41900 Allocated Interest 1,580 1,000 2,000 249-0000-41900 Allocated Interest 16,611 6,000 3,000 3,000 249-0000-41910 GASB 31 Interest (5,220) 0 0 0 249-0000-41915 Non -Allocated Interest 47,267 30,000 15,000 15,000 249-0000-42301 Miscellaneous Revenue 1,106 0 0 0 249-0000-49500 Transfers In 0 1,387,009 0 0 40,000 Fund Totals: 59,764 1,423,009 18,000 18,000 LA QUINTA HOUSING TOTAL 1,790,633 3,224,509 1,530,000 1,530,000 FINANCING AUTHORITY FUND 310 - LQ FINANCE AUTHORITY DEBT SERVICE 310-0000-42111 Rental Income 907 1,100 1,500 1,500 Fund Totals: 907 11100 11500 1,500 FINANCING AUTHORITY TOTAL 907 1,100 1,500 1,500 TRUST FUNDS 760 - SUPPLEMENTAL PENSION PLAN 760-0000-41900 Allocated Interest 1,580 1,000 2,000 2,000 760-0000-41910 GASB 31 Interest (253) 0 0 0 760-0000-49500 Transfers In 5,000 5,000 5,000 5,000 Fund Totals: 6,327 6,000 7,000 7,000 761 - CERBT OPEB TRUST 761-0000-41915 Non -Allocated Interest 64,498 20,000 40,000 40,000 Fund Totals: 64,498 20,000 40,000 40,000 762 - PARS PENSION TRUST 762-0000-41915 Non -Allocated Interest 227,803 100,000 200,000 200,000 Fund Totals: 227,803 100,000 200,000 200,000 FIDUCIARY FUND TOTAL 298,629 126,000 247,000 247,000 105 CITY OF LA QUINTA SPECIAL FUND REVENUE NOTES FY 2024/25 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 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 (CPI). 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 2024/25. 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. 106 CITY OF LA QUINTA SPECIAL FUND REVENUE NOTES FY 2024/25 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 known 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 subdivision. These fees were last updated on February 4, 2020, with an effective date of July 1, 2020 and an adjustment on July 1, 2021 and July 1, 2022. 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. 107 CITY OF LA QUINTA SPECIAL FUND REVENUE NOTES FY 2024/25 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. Additional repayment of silent second trust deeds are recognized upon receipt. 243 RDA Low -Mod Housing Fund The total 2024/25 former Redevelopment Agency loan repayment is $3,505,817; as required under Redevelopment dissolution 20% or $701,163 will be recognized in reserves within this Housing Fund. 247 Economic Development Fund revenues can be used for future economic development, fiscal year 2024/25 revenues will be used for additional economic development outreach. 249 Successor Agency (SA) 2011 Low/Mod Bond Fund In FY 2023/24, this 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 4, 2020, with an effective date of July 1, 2020, and an adjustment on July 1, 2021 and July 1, 2022. 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 4, 2020, with an effective date of July 1, 2020, and an adjustment on July 1, 2021 and July 1, 2022. 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 4, 2020, with an effective date of July 1, 2020 and an adjustment on July 1, 2021 and July 1, 2022. 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 4, 2020, with an effective date of July 1, 2020 and an adjustment on July 1, 2021 and July 1, 2022. 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 4, 2020, with an effective date of July 1, 2020 and an adjustment on July 1, 2021 and July 1, 2022. 108 CITY OF LA QUINTA SPECIAL FUND REVENUE NOTES FY 2024/25 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 4, 2020, with an effective date of July 1, 2020 and an adjustment on July 1, 2021 and July 1, 2022. 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 2024/25 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 $500,000 is derived from the General Fund as a contribution for anticipated operational expenses. 109 CITY OF LA QUINTA SPECIAL FUND REVENUE NOTES FY 2024/25 ADOPTED BUDGET 760 Supplemental Pension Plan Fund transfers 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. Mus INTERNAL SERVICE FUNDS CITY OF LA QUINTA EXPENSE SUMMARY FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 501 - FACILITY & FLEET REPLACEMENT 1,061,794 2,331,044 1,618,750 1,628,750 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 1,253 0 0 0 292,099 425,000 315,000 315,000 13,750 14,080 13,750 13,750 754,692 1,660,000 1,240,000 1,250,000 0 231,964 50,000 50,000 1,574,519 3,277,620 3,217,945 3,217,945 43,447 51,120 51,120 51,120 629,182 1,451,000 1,478,125 1,478,125 47,390 85,500 85,500 85,500 180,134 180,000 180,000 180,000 674,366 1,510,000 1,423,200 1,423,200 1,276,419 3,092,200 2,000,000 2,000,000 1,276,419 3,092,200 2,000,000 2,000,000 961,886 1,118,000 1,058,000 1,058,000 0 6,000 6,000 6,000 6,487 12,500 12,500 12,500 955,399 1,099,500 1,039,500 1,039,500 4,874,618 9,818,864 7,894,695 7,904,695 fiffl CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 155,000 Actuals Current Proposed Adopted 501 - FACILITY & FLEET REPLACEMENT 150,000 50,000 50,000 501-0000-60676 0000 - Undesignated 101,333 100,000 100,000 100,000 60 - Contract Services HAZMAT Containment and Disposal 5,593 0 0 501-0000-60213 Interest Expense 1,253 0 0 0 60 - Contract Services Totals: 1,253 0 0 0 62 - Maintenance & Operations 501-0000-60674 Fuel & Oil 132,817 155,000 155,000 155,000 501-0000-60675 Parts, Accessories, and Upfits 38,793 150,000 50,000 50,000 501-0000-60676 Vehicle Repair & Maintenance 101,333 100,000 100,000 100,000 501-0000-60677 HAZMAT Containment and Disposal 5,593 0 0 0 501-0000-60678 Street Sweeper 171 10,000 0 0 501-0000-60679 Motorcycle Repair & Maintenance 13,392 10,000 10,000 10,000 62 - Maintenance & Operations Totals: 292,099 425,000 315,000 315,000 63 -Insurance 501-0000-71112 Depreciation Expense- Buildings & Im 45,359 25,000 25,000 501-0000-91843 Property & Crime Insurance 13,750 14,080 13,750 13,750 100,000 63 - Insurance Totals: 13,750 14,080 13,750 13,750 68 - Capital Expenses 501-0000-71020 Furniture 59,701 25,000 25,000 25,000 501-0000-71030 Vehicles, Rentals & Leases 14,500 85,000 30,000 30,000 501-0000-71031 Vehicles, Purchased (34,642) 175,000 335,000 75,000 501-0000-71032 Building Leases 2,982 40,000 40,000 40,000 501-0000-71103 City Bldg Repl/Repair 178,592 281,000 430,000 700,000 501-0000-71110 Depreciation Expense 2,002 0 0 0 501-0000-71111 Deprec Exp - Mach & Equip 86,846 50,000 50,000 50,000 501-0000-71112 Depreciation Expense- Buildings & Im 45,359 25,000 25,000 25,000 501-0000-71113 Depreciation Expense - Vehicles 367,847 100,000 100,000 100,000 501-0000-71114 Depreciation Expense - Motorcycle 11,930 5,000 5,000 5,000 501-0000-71121 Depreciation Expense - Public Safety 527 0 0 0 501-0000-71124 Depreciation Expense - Public Works 18,310 0 0 0 501-0000-80100 Machinery & Equipment 738 874,000 200,000 200,000 68 - Capital Expenses Totals: 754,692 1,660,000 1,240,000 1,250,000 99 - Transfers Out 501-0000-99900 Transfers Out 0 231,964 50,000 50,000 99 - Transfers Out Totals: 0 231,964 50,000 50,000 0000 - Undesignated Totals: 1,061,794 2,331,044 1,618,750 1,628,750 501 - FACILITY & FLEET REPLACEMENT Totals: 1,061,794 2,331,044 1,618,750 1,628,750 `fm INTERNAL SERVICE FUND CITY OF LA QUINTA EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 501 - FACILITY & FLEET REPLACEMENT 501-0000-71030 Vehicles, Rentals & Leases 30,000.00 City vehicles are leased through Enterprise 501-0000-71103 City Bldg Repl/Repair 700,000.00 Building repairs to include roof repair and interior/exterior painting 501-0000-80100 Machinery & Equipment 200,000.00 Mid-sized dump truck 113 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES City Clerk, Software Enhancements FY 2024/25 ADOPTED BUDGET Software Implementation/Enhancemer 502-0000-60104 2022/23 2023/24 2024/25 2024/25 480,000 502-0000-60108 Actuals Current Proposed Adopted 502 - INFORMATION TECHNOLOGY SBITA Interest Expense 20,490 0 0 0000 - Undesignated 502-0000-60300 Maintenance Agreements 28,997 6,000 50 - Salaries and Benefits 502-0000-60301 Software Licenses 142,931 900,000 502-0000-50101 Permanent Full Time 34,549 37,200 37,200 37,200 502-0000-50200 PERS-City Portion 2,510 2,900 2,900 2,900 502-0000-50215 Other Fringe Benefits 520 520 520 520 502-0000-50221 Medical Insurance 5,034 9,600 9,600 9,600 502-0000-50222 Vision Insurance 14 0 0 0 502-0000-50223 Dental Insurance 83 0 0 0 502-0000-50224 Life Insurance 26 0 0 0 502-0000-50225 Long Term Disability 210 300 300 300 502-0000-50240 Social Security -Medicare 501 600 600 600 50 - Salaries and Benefits Totals: 43,447 51,120 51,120 51,120 60 - Contract Services 502-0000-71047 City Clerk, Software Enhancements 502-0000-71049 Software Implementation/Enhancemer 502-0000-60104 Consultants 403,163 480,000 480,000 480,000 502-0000-60108 Technical 33,601 65,000 65,000 65,000 502-0000-60213 SBITA Interest Expense 20,490 0 0 0 502-0000-60300 Maintenance Agreements 28,997 6,000 33,125 33,125 502-0000-60301 Software Licenses 142,931 900,000 900,000 900,000 50,859 60 - Contract Services Totals: 629,182 1,451,000 1,478,125 1,478,125 62 - Maintenance & Operations 502-0000-71047 City Clerk, Software Enhancements 502-0000-71049 Software Implementation/Enhancemer 502-0000-60320 Travel & Training 342 500 500 500 502-0000-60420 Operating Supplies 9,112 5,000 5,000 5,000 502-0000-60662 Copiers 37,936 80,000 80,000 80,000 62 - Maintenance & Operations Totals: 47,390 85,500 85,500 85,500 595,000 495,200 495,200 32,445 66 - Utilities 280,000 280,000 674,366 1,510,000 502-0000-61300 Telephone - Utilities 50,859 35,000 35,000 35,000 502-0000-61301 Cell/Mobile Phones 56,790 60,000 60,000 60,000 502-0000-61400 Cable/Internet - Utilities 72,485 85,000 85,000 85,000 66 - Utilities Totals: 180,134 180,000 180,000 180,000 68 - Capital Expenses 502-0000-71047 City Clerk, Software Enhancements 502-0000-71049 Software Implementation/Enhancemer 502-0000-71110 Depreciation Expense 502-0000-71111 Deprec Exp - Mach & Equip 502-0000-71115 Depreciation Expense - Software 502-0000-71122 Depreciation Expense - Community Se 502-0000-80100 Machinery & Equipment 502-0000-80103 Computers 70,000 68 - Capital Expenses Totals: 0 0 13,000 13,000 38,435 500,000 500,000 500,000 0 5,000 5,000 5,000 29,231 60,000 60,000 60,000 469,459 70,000 70,000 70,000 106 0 0 0 104,690 595,000 495,200 495,200 32,445 280,000 280,000 280,000 674,366 1,510,000 1,423,200 1,423,200 0000 - Undesignated Totals: 1,574,519 3,277,620 3,217,945 3,217,945 502 - INFORMATION TECHNOLOGY Totals: 1,574,519 3,277,620 3,217,945 3,217,945 ISM CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 502 - INFORMATION TECHNOLOGY 502-0000-50101 Permanent Full Time i 37,200.00 40% - Sr. Management Analyst (60% Housing Fund) 502-0000-60104 Consultants � 480,000.00 Contracted information technology services 502-0000-60108 Technical _ - 65,000.00 Cable services, wireless access points, modems, and virtual servers 502-0000-60320 = -Travel IL Trainin Fraud prevention, firewall, encryption, coding, and other IT - related trainings 502-0000-60420 perating Supplies - Small equipment such as keyboards, computer mouses, cables, conference room TV's, speakers, docking stations, etc. 502-0000-80100 Machinery & Equipment _ - 495,200.00 Aging inventory upgrades per 5 -year plan Study Session AV upgrades 115 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 503 - PARK EQUIP & FACILITY FUND 0000 - Undesignated 68 - Capital Expenses 503-0000-71060 Parks 749,484 3,092,200 2,000,000 2,000,000 503-0000-71110 Depreciation Expense 1,203 0 0 0 503-0000-71122 Depreciation Expense - Community Se 525,731 0 0 0 68 - Capital Expenses Totals: 1,276,419 3,092,200 2,000,000 2,000,000 0000 - Undesignated Totals: 1,276,419 3,092,200 2,000,000 2,000,000 503 - PARK EQUIP & FACILITY FUND Totals: 1,276,419 3,092,200 2,000,000 2,000,000 116 INTERNAL SERVICE FUND CITY OF LA QUINTA EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 503 - PARK EQUIP & FACILITY FUND 503-0000-71060 Parks 2,000,000.00 Citywide park enhancements to include: Shade structures, drinking fountains, fitness equipment replacement, playground structures and other amenities fifin CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 418,878 Actuals Current Proposed Adopted 504 -INSURANCE FUND 0 2,500 2,500 2,500 1010 - Insurance Property Insurance 159,738 190,000 187,000 60 - Contract Services 504-1010-60446 Crime Insurance 1,800 2,000 504-1010-60320 Travel & Training 0 5,000 5,000 5,000 504-1010-60351 Membership Dues 0 1,000 1,000 1,000 60 - Contract Services Totals: 0 6,000 6,000 6,000 62 - Maintenance & Operations 504-1010-60420 Operating Supplies 62 - Maintenance & Operations Totals 6,487 12,500 12,500 12,500 6,487 12,500 12,500 12,500 63 -Insurance 504-1010-60441 Liability Insurance 418,878 395,000 380,000 380,000 504-1010-60442 Claims 0 2,500 2,500 2,500 504-1010-60443 Property Insurance 159,738 190,000 187,000 187,000 504-1010-60446 Crime Insurance 1,800 2,000 2,000 2,000 504-1010-60447 Earthquake Insurance 189,630 240,000 242,000 242,000 504-1010-60452 Workers Comp Premium 185,353 270,000 226,000 226,000 63 - Insurance Totals: 955,399 1,099,500 1,039,500 1,039,500 1010 - Insurance Totals: 961,886 1,118,000 1,058,000 1,058,000 504 - INSURANCE FUND Totals: 961,886 1,118,000 1,058,000 1,058,000 118 INTERNAL SERVICE FUND CITY OF LA QUINTA EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 504 - INSURANCE FUND 504-1010-60320 Travel & Training 5,000.00 California Joint Powers Insurance Authority (CJPIA) Public Agency Risk Management Association (PARMA) 504-1010-60351 Membership Dues 1,000.00 Public Agency Risk Management Association (PARMA) members 504-1010-60420 Operating Supplies 12,500.00 Ergonomic assessments and first aid kit supplies/maintenance ilm CITY OF LA QUINTA 202-3004-60112 LIBRARY & MUSEUM EXPENSES 202-3004-60114 FY 2024/25 ADOPTED BUDGET 202-3004-60115 Janitorial 2022/23 2023/24 2024/25 2024/25 202-3004-60667 60 - Contract Services Totals Actuals Current Proposed Adopted 202 - LIBRARY & MUSEUM FUND 1,000 1,680 2,000 4,000 3004 - Library 1,142,971 959,200 1,385,400 1,385,400 109,901 50 - Salaries and Benefits 381,500 5,600 5,600 5,600 202-3004-50101 Permanent Full Time 70,860 48,500 49,900 49,900 202-3004-50200 PERS - City Portion 5,969 5,700 5,800 5,800 202-3004-50215 Other - Fringe Benefits 780 520 520 520 202-3004-50221 Medical Insurance 10,448 9,600 11,000 11,000 202-3004-50222 Vision Insurance 93 0 0 0 202-3004-50223 Dental Insurance 573 0 0 0 202-3004-50224 Life Insurance 41 0 0 0 202-3004-50225 Long Term Disability 386 400 400 400 202-3004-50230 Workers Comp Insurance 1,600 2,000 2,000 2,000 202-3004-50240 Social Security Medicare 1,027 800 800 800 50 - Salaries and Benefits Totals 60 - Contract Services 202-3004-60112 Landscape Contract 202-3004-60114 County of Riverside - Library 202-3004-60115 Janitorial 202-3004-60116 Pest Control 202-3004-60123 Security & Alarm 202-3004-60667 60 - Contract Services Totals 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 62 - Maintenance & Operations Totals 91,777 67,520 70,420 70,420 10,428 11,200 33,600 33,600 1,095,265 900,000 1,286,800 1,286,800 34,755 45,000 60,000 60,000 844 1,000 1,000 1,000 1,680 2,000 4,000 4,000 1,142,971 959,200 1,385,400 1,385,400 501 120,000 100,000 100,000 514 5,000 15,000 15,000 0 10,000 5,000 5,000 193 500 500 500 0 1,000 1,000 1,000 49,325 95,000 95,000 95,000 59,368 165,000 165,000 165,000 109,901 396,500 381,500 381,500 66 - Utilities 202-3004-61100 Gas - Utilities 3,249 3,000 3,000 3,000 202-3004-61101 Electricity - Utilities 53,205 60,000 60,000 60,000 202-3004-61200 Water - Utilities 341 500 500 500 66 - Utilities Totals: 56,795 63,500 63,500 63,500 68 - Capital Expenses 202-3004-71020 Furniture 0 5,000 10,000 10,000 202-3004-72110 Building Improvements 0 150,000 0 0 68 - Capital Expenses Totals: 0 155,000 10,000 10,000 69 - Internal Service Charges 202-3004-91842 Liability Insurance & Claims 13,300 13,500 13,500 13,500 202-3004-91843 Property & Crime Insurance 4,600 5,600 5,600 5,600 202-3004-91844 Earthquake Insurance 10,700 11,700 11,700 11,700 202-3004-98110 Information Tech Charges 17,300 11,600 11,600 11,600 69 - Internal Service Charges Totals: 45,900 42,400 42,400 42,400 3004 - Library Totals: 1,447,344 1,684,120 1,953,220 1,953,220 3006 - Museum 60 - Contract Services 202-3006-60105 Museum Operations 215,000 215,000 221,450 221,450 202-3006-60112 Landscape Contract 2,172 3,500 24,000 24,000 202-3006-60115 Janitorial 11,266 15,000 15,000 15,000 202-3006-60116 Pest Control 593 800 800 800 202-3006-60123 Security & Alarm 2,579 2,500 2,500 2,500 60 - Contract Services Totals: 231,610 236,800 263,750 263,750 120 CITY OF LA QUINTA LIBRARY & MUSEUM EXPENSES FY 2024/25 ADOPTED BUDGET 202-3006-61101 Electricity - Utilities 2022/23 2023/24 2024/25 2024/25 202-3006-61200 Water - Utilities 2,895 Actuals Current Proposed Adopted 62 - Maintenance & Operations 1,700 1,700 1,700 66 - Utilities Totals: 202-3006-60122 Credit Card Fees 0 1,000 1,000 1,000 202-3006-60420 Operating Supplies 3,032 5,000 5,000 5,000 202-3006-60431 Materials/Supplies 0 7,500 15,000 15,000 202-3006-60664 Fire Extinguisher Service 120 500 500 500 202-3006-60667 HVAC 16,282 21,000 20,000 20,000 202-3006-60691 Maintenance/Services 32,255 7,500 20,000 20,000 62 - Maintenance & Operations Totals: 51,688 42,500 61,500 61,500 66 - Utilities 202-3006-61101 Electricity - Utilities 15,230 17,000 17,000 17,000 202-3006-61200 Water - Utilities 2,895 3,500 3,500 3,500 202-3006-61300 Telephone - Utilities 1,576 1,700 1,700 1,700 66 - Utilities Totals: 19,701 22,200 22,200 22,200 69 - Internal Service Charges 202-3006-91842 Liability Insurance & Claims 23,150 23,350 23,350 23,350 202-3006-91843 Property & Crime Insurance 8,000 9,000 9,000 9,000 202-3006-91844 Earthquake Insurance 14,000 15,000 15,000 15,000 202-3006-98110 Information Tech Charges 10,000 10,000 10,000 10,000 69 - Internal Service Charges Totals: 55,150 57,350 57,350 57,350 99 - Transfers Out 202-3006-99900 Transfers Out 122,382 2,694,323 0 0 99 - Transfers Out Totals: 122,382 2,694,323 0 0 3006 - Museum Totals: 480,531 3,053,173 404,800 404,800 3009 - MakerSpace Operations 60 - Contract Services 202-3009-60105 Makerspace Operations 159,836 180,190 180,595 180,595 202-3009-60122 Credit Card Fees 820 1,000 1,000 1,000 60 - Contract Services Totals: 160,656 181,190 181,595 181,595 62 - Maintenance & Operations 202-3009-60420 Operating Supplies 0 10,000 10,000 10,000 202-3009-60424 Materials - New Exhibits 0 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 0 11,000 11,000 11,000 65 - Repair & Maintenance 202-3009-60691 Maintenance/Services 0 5,000 5,000 5,000 65 - Repair & Maintenance Totals: 0 5,000 5,000 5,000 3009 - MakerSpace Operations Totals: 160,656 197,190 197,595 197,595 202 - LIBRARY & MUSEUM FUND Totals: 2,088,532 4,934,483 2,555,615 2,555,615 `PAI LIBRARY & MUSEUM FUND CITY OF LA QUINTA EXPENSE NOTES Fund: 202 - LIBRARY & MUSEUM FUND 202-3004-50101 Permanent Full Time 49,900.00 20% - Community Services Deputy Director (40% Community Services Admin, 40% Wellness Center) 20% - Sr. Management Analyst (80% Community Services Admin) 202-3004-60112 Landscape Contract 33,600.00 For Library facility 202-3004-60114 County of Riverside - Library 1,286,800.00 Library services and programs are contracted with the County of Riverside through June 30, 2029 202-3006-60112 Landscape Contract 24,000.00 For Museum facility `1061 FY 2024/25 ADOPTED BUDGET CITY OF LA QUINTA GAS TAX FUND EXPENSES FY 2024/25 ADOPTED BUDGET 60 - Contract Services 201-7003-60103 Professional Services 4,152 3,300 3,300 3,300 201-7003-60141 Street Striping 18 20,000 20,000 20,000 60 - Contract Services Totals: 4,170 23,300 23,300 23,300 62 - Maintenance & Operations 201-7003-60427 2022/23 2023/24 2024/25 2024/25 Traffic Control Signs 201-7003-60430 Actuals Current Proposed Adopted 201 - GAS TAX FUND 201-7003-60672 Storm Drains 201-7003-60690 Uniforms 7003 - Streets- Traffic 40,000 6,575 8,500 8,500 50 - Salaries and Benefits 0 5,000 5,000 5,000 201-7003-50101 Permanent Full Time 242,512 512,800 528,500 528,500 201-7003-50105 Salaries - Overtime 0 2,500 2,500 2,500 201-7003-50106 Standby 8,616 10,000 10,000 10,000 201-7003-50107 Standby Overtime 16,965 15,000 20,000 20,000 201-7003-50150 Other Compensation 1,244 0 0 0 201-7003-50200 PERS-City Portion 28,927 49,500 51,500 51,500 201-7003-50215 Other Fringe Benefits 3,900 10,400 10,400 10,400 201-7003-50221 Medical Insurance 109,672 143,500 190,500 190,500 201-7003-50222 Vision Insurance 1,560 0 0 0 201-7003-50223 Dental Insurance 7,188 0 0 0 201-7003-50224 Life Insurance 312 0 0 0 201-7003-50225 Long Term Disability 1,460 3,000 3,500 3,500 201-7003-50230 Workers Comp Insurance 10,500 38,100 40,000 40,000 201-7003-50240 Social Security -Medicare 5,463 7,500 7,500 7,500 201-7003-50241 Social Security- FICA 1,944 0 0 0 201-7003-50251 Temporary 99,022 50,000 0 0 50 - Salaries and Benefits Totals: 539,285 842,300 864,400 864,400 60 - Contract Services 201-7003-60103 Professional Services 4,152 3,300 3,300 3,300 201-7003-60141 Street Striping 18 20,000 20,000 20,000 60 - Contract Services Totals: 4,170 23,300 23,300 23,300 62 - Maintenance & Operations 201-7003-60427 Safety Gear 201-7003-60428 Barricades 201-7003-60429 Traffic Control Signs 201-7003-60430 Asphalt 201-7003-60431 Materials/Supplies 201-7003-60433 Paint/Legends 201-7003-60672 Storm Drains 201-7003-60690 Uniforms 62 - Maintenance & Operations Totals 4,288 10,000 10,000 10,000 4,865 5,000 5,000 5,000 32,381 30,000 50,000 50,000 7,249 15,000 15,000 15,000 13,946 40,000 40,000 40,000 6,575 8,500 8,500 8,500 0 5,000 5,000 5,000 2,396 6,000 10,000 10,000 71,700 119,500 143,500 143,500 66 - Utilities 201-7003-61101 Electricity - Utilities 9,546 9,000 9,000 9,000 66 - Utilities Totals: 9,546 9,000 9,000 9,000 68 - Capital Expenses 201-7003-61701 Equipment Rental 201-7003-72111 Road Improvements 201-7003-80100 Machinery & Equipment 68 - Capital Expenses Totals 6,514 5,000 5,000 5,000 0 750,000 0 0 0 450,000 200,000 200,000 6,514 1,205,000 205,000 205,000 69 - Internal Service Charges 201-7003-98110 Information Tech Charges 115,000 231,000 231,000 231,000 201-7003-98140 Facility & Fleet Maintenance 561,900 504,900 504,900 504,900 69 - Internal Service Charges Totals: 676,900 735,900 735,900 735,900 99 - Transfers Out 201-7003-99900 Transfers Out 248,723 2,626,461 1,428,000 1,462,000 99 - Transfers Out Totals: 248,723 2,626,461 1,428,000 1,462,000 7003 - Streets- Traffic Totals: 1,556,838 5,561,461 3,409,100 3,443,100 201 - GAS TAX FUND Totals: 1,556,838 5,561,461 3,409,100 3,443,100 123 GAS TAX FUND CITY OF LA QUINTA EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 201 - GAS TAX FUND 201-7003-50101 Permanent Full Time 100% - Maintenance & Operations Superintendent 100% - Maintenance & Operations Crew Leader 100% - Sr. Maintenance & Operations Worker (2) 100% - Maintenance Worker I (4) 201-7003-6010 Annual State report and audit requirement 201-7003-60141 greet Strip' Ehh.. 20,000.00 Citywide street striping updates as needed 50,000.00 Replace street signs as needed and temporary signage for special events 201-7003-60431 Materials/Supplies - - 40,000.00 Used to purchase supplies and materials for repairs and maintenance projects that are generally completed by City staff 201-7003-8 Machinery & Equipr� -200,000.00 Backhoe replacement 201-7003-99900 Amount CIP - Highway 111 Pavement Resurfacing CIP - Washington St Sidewalk Calle Tampico -Ave 52 124 984,000 478,000 CITY OF LA QUINTA LIGHTING & LANDSCAPING FUND EXPENSES FY 2024/25 ADOPTED BUDGET 215-7004-60420 Operating Supplies 2022/23 2023/24 2024/25 2024/25 15,500 15,500 Actuals Current Proposed Adopted 215 - LIGHTING & LANDSCAPING FUND 80,000 215-7004-60112 Landscape Contract 838,860 7004 - Lighting & Landscaping 1,570,000 215-7004-60143 SilverRock Way Landscape 65,823 50 - Salaries and Benefits 82,000 1,500 60 - Contract Services Totals: 992,543 215-7004-50101 Permanent Full Time 162,634 225,415 231,500 231,500 215-7004-50105 Salaries - Overtime 386 500 500 500 215-7004-50106 Standby 9,868 10,000 10,000 10,000 215-7004-50107 Standby Overtime 29,817 25,000 25,000 25,000 215-7004-50200 PERS-City Portion 12,297 17,100 18,100 18,100 215-7004-50215 Other Fringe Benefits 2,950 3,900 3,900 3,900 215-7004-50221 Medical Insurance 46,713 83,500 83,500 83,500 215-7004-50222 Vision Insurance 408 0 0 0 215-7004-50223 Dental Insurance 1,974 0 0 0 215-7004-50224 Life Insurance 186 0 0 0 215-7004-50225 Long Term Disability 948 1,500 1,700 1,700 215-7004-50230 Workers Comp Insurance 6,300 14,300 14,300 14,300 215-7004-50240 Social Security -Medicare 3,179 3,300 3,300 3,300 50 - Salaries and Benefits Totals: 277,660 384,515 391,800 391,800 60 - Contract Services 215-7004-60320 Travel & Training 215-7004-60420 Operating Supplies 215-7004-60102 Administration 15,093 15,500 15,500 15,500 215-7004-60104 Consultants 72,767 80,000 80,000 80,000 215-7004-60112 Landscape Contract 838,860 980,000 1,570,000 1,570,000 215-7004-60143 SilverRock Way Landscape 65,823 65,000 82,000 82,000 1,500 60 - Contract Services Totals: 992,543 1,140,500 1,747,500 1,747,500 62 - Maintenance & Operations 215-7004-60320 Travel & Training 215-7004-60420 Operating Supplies 215-7004-60423 Supplies -Graffiti and Vandalism 215-7004-60427 Safety Gear 215-7004-60431 Materials/Supplies 215-7004-60432 Tools/Equipment 215-7004-60673 Tree Maintenance/Palm Trees 215-7004-60690 Uniforms 215-7004-60691 Maintenance/Services 62 - Maintenance & Operations Totals 66 - Utilities 215-7004-61116 Electric - Utilities 215-7004-61117 Electric - Medians - Utilities 215-7004-61211 Water - Medians - Utilities 66 - Utilities Totals 69 - Internal Service Charges 215-7004-98110 Information Tech Charges 215-7004-98140 Facility & Fleet Maintenance 69 - Internal Service Charges Totals 322 500 4,500 4,500 6,813 15,000 15,000 15,000 4,372 10,000 10,000 10,000 1,910 2,000 2,500 2,500 489,159 667,000 500,000 500,000 3,431 3,000 3,000 3,000 3,880 500,000 500,000 500,000 1,433 1,500 3,500 3,500 279,719 150,000 300,000 300,000 791,040 1,349,000 1,338,500 1,338,500 85,823 80,000 80,000 80,000 34,178 40,000 40,000 40,000 261,596 215,000 215,000 215,000 381,596 335,000 335,000 335,000 69,000 86,600 86,600 86,600 64,900 58,300 58,300 58,300 133,900 144,900 144,900 144,900 7004 - Lighting & Landscaping Totals: 2,576,738 3,353,915 3,957,700 3,957,700 215 - LIGHTING & LANDSCAPING FUND Totals: 2,576,738 3,353,915 3,957,700 3,957,700 125 LIGHTING & LANDSCAPING FUND CITY OF LA QUINTA EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 215 - LIGHTING & LANDSCAPING FUND 215-7004-50101 Permanent Full Time 231,500.00 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) 215-7004-60102 Administration 15,500.00 Annual required report for LLD 215-7004-60104 Consultants 80,000.00 Lighting contract 215-7004-60112 Landscape Contract 1,570,000.00 Citywide landscape contract 215-7004-60320 Travel & Training 4,500.00 Safety training 215-7004-60431 Materials/Supplies 500,000.00 Median landscape improvements and turf removal $500,000 approved as part of the 5 -year CIP Program 215-7004-60432 Tools/Equipment 3,000.00 Used for all tools and equipment (other than capital expenditures) including small hand tools and/or power tools such as drills, blowers, saws, etc. 126 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET HOUSING AUTHORITY 2024/25 BUDGET SUMMARY AVAILABLE FUND ENDING FUND FUND BALANCE ESTIMATED ESTIMATED BALANCE # FUND NAME July 1, 2024 REVENUES EXPENDITURES June 30, 2025 GRAND TOTAL 15,500,000 1 2,231,1631 2,215,"0 1 15,515,7231 x 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 2024125 is $701,163_ CITY OF LA QUINTA HOUSING AUTHORITY REVENUE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 60,000 243-0000-41910 GASB 31 Interest Actuals Current Proposed Adopted 241 - HOUSING AUTHORITY 95,298 0 0 0 Total: 241-9101-41900 Allocated Interest 248,848 150,000 200,000 200,000 241-9101-41910 GASB 31 Interest (54,726) 0 0 0 241-9101-41915 Non -Allocated Interest 0 500 1,000 1,000 241-9101-42301 Miscellaneous Revenue 1 0 0 0 241-9101-42706 Loan Repayments 190,528 0 0 0 241-9101-43504 2nd Trust Deed Repayments 50,253 150,000 100,000 100,000 241-9101-45000 Sale of Other Assets 0 120,000 0 0 241-9103-43501 Miscellaneous Revenue/LQRP 0 200,000 0 0 241-9103-43502 Rent Revenue/LQRP 372,345 350,000 350,000 350,000 241-9104-42112 Rent Revenue/Tenant/Dune Palms 786,712 800,000 800,000 800,000 241-9104-42302 Miscellaneous Revenue/Dune Palrr 0 1,000 1,000 1,000 Tota 1: 1,593,961 1,771,500 1,452,000 1,452,000 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 69,979 30,000 60,000 60,000 243-0000-41910 GASB 31 Interest (28,370) 0 0 0 243-0000-48500 Extraordinary Gain 95,298 0 0 0 Total: 136,908 30,000 60,000 60,000 249 - SA 2011 LOW/MOD BOND FUND (Refinances 249-0000-41900 Allocated Interest 16,611 6,000 3,000 3,000 249-0000-41910 GASB 31 Interest (5,220) 0 0 0 249-0000-41915 Non -Allocated Interest 47,267 30,000 15,000 15,000 249-0000-42301 Miscellaneous Revenue 1,106 0 0 0 249-0000-49500 Transfers In 0 1,387,009 0 0 Tota 1: 59,764 1,423,009 18,000 18,000 HOUSING AUTHORITY REVENUE 1,790,633 3,224,509 1,530,000 1,530,000 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 2023/2024 reflects the purchase and 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 2024/25 former Redevelopment Agency loan repayment of $701,163 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 in FY 2023/24. Remaining bond funds continue to earn interest and are available for future housing projects. 128 CITY OF LA QUINTA 552,947 HOUSING AUTHORITY EXPENSE DETAIL 665,440 FY 2024/25 ADOPTED BUDGET 241-9101-60103 Professional Services 2022/23 2023/24 2024/25 2024/25 241-9101-60106 Auditors Actuals Current Proposed Adopted 241 - HOUSING AUTHORITY Attorney 15,568 20,000 25,000 25,000 9101 - Housing Authority - Admin 0 200,000 0 0 50 - Salaries and Benefits 87,700 300,000 105,000 105,000 241-9101-50101 Permanent Full Time 282,118 312,700 322,000 322,000 241-9101-50110 Commissions & Boards 700 1,800 1,800 1,800 241-9101-50150 Other Compensation 96 200 200 200 241-9101-50200 PERS-City Portion 22,352 29,600 31,200 31,200 241-9101-50215 Other Fringe Benefits 6,730 3,640 3,640 3,640 241-9101-50221 Medical Insurance 49,290 67,000 70,000 70,000 241-9101-50222 Vision Insurance 402 0 0 0 241-9101-50223 Dental Insurance 2,612 0 0 0 241-9101-50224 Life Insurance 182 0 0 0 241-9101-50225 Long Term Disability 1,634 2,000 2,000 2,000 241-9101-50230 Workers Comp Insurance 5,900 13,400 13,400 13,400 241-9101-50240 Social Security -Medicare 4,130 4,600 4,800 4,800 241-9101-50241 Social Security -FICA 87 0 0 0 50 - Salaries and Benefits Totals: 376,234 434,940 449,040 449,040 60 - Contract Services 552,947 846,340 665,440 665,440 241-9101-60103 Professional Services 68,352 75,000 75,000 75,000 241-9101-60106 Auditors 3,780 5,000 5,000 5,000 241-9101-60153 Attorney 15,568 20,000 25,000 25,000 241-9101-60157 Rental Expenes 0 200,000 0 0 241-9101-91843 Property & Crime Insurance 60 - Contract Services Totals: 87,700 300,000 105,000 105,000 62 - Maintenance & Operations 552,947 846,340 665,440 665,440 241-9101-60320 Travel & Training 293 1,000 1,000 1,000 241-9101-60420 Operating Supplies 119 2,000 2,000 2,000 62 - Maintenance & Operations Totals: 412 3,000 3,000 3,000 760,748 350,000 350,000 350,000 69 - Internal Service Charges 760,748 350,000 350,000 350,000 241-9101-91843 Property & Crime Insurance 8,100 9,300 9,300 9,300 241-9101-91844 Earthquake Insurance 16,100 18,200 18,200 18,200 241-9101-98110 Information Tech Charges 64,400 80,900 80,900 80,900 69 - Internal Service Charges Totals: 88,600 108,400 108,400 108,400 9101 - Housing Authority - Admin Totals: 552,947 846,340 665,440 665,440 9103 - Housing Authority - LQRP 62 - Maintenance & Operations 241-9103-60157 Rental Expenses 760,748 350,000 350,000 350,000 62 - Maintenance & Operations Totals: 760,748 350,000 350,000 350,000 9103 - Housing Authority - LQRP Totals: 760,748 350,000 350,000 350,000 9104 - Dune Palms Mobile Estates 60 - Contract Services 241-9104-60103 Professional Services 118,328 100,000 100,000 100,000 241-9104-60157 Rental Expense 383,008 430,000 400,000 400,000 60 - Contract Services Totals: 501,337 530,000 500,000 500,000 68 - Capital Expenses 241-9104-72110 Building/Site Improvements 90,409 600,000 200,000 200,000 68 - Capital Expenses Totals: 90,409 600,000 200,000 200,000 9104 - Dune Palms Mobile Estates Totals: 591,746 1,130,000 700,000 700,000 241 - HOUSING AUTHORITY Totals: 1,905,441 2,326,340 1,715,440 1,715,440 241 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. 129 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE NOTES Fund: 241 - HOUSING AUTHORITY Permanent Full Time 322,000.00 FY 2024/25 ADOPTED BUDGET 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% - Senior Management Analyst (40% Information Technology Fund) 60% - Management Specialist (40% City Manager) 80% - Administrative Technician (20% City Manager) Housing Authority Member Stipends (5) 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 350,000.00 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 400,000.00 Expenses associated with 102 units owned by the Authority which are located in North La Quinta 130 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 243 - RDA LOW -MOD HOUSING FUND 0000 - Undesignated 64 - Other Expenses 243-0000-60532 Homelessness Assistance 255,000 300,000 250,000 250,000 64 - Other Expenses Totals: 255,000 300,000 250,000 250,000 0000 - Undesignated Totals: 255,000 300,000 250,000 250,000 243 - RDA LOW -MOD HOUSING FUND Totals: 255,000 300,000 250,000 250,000 243 RDA Low -Mod Housing Fund: The 2024/25 former Redevelopment Agency loan repayment of $701,163 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. 131 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 0000 - Undesignated 68 - Capital Expenses 249-0000-74010 Land Acquisition 50,000 3,574,192 0 0 249-0000-80050 Affordable Housing Project Developme 15,245 250,000 250,000 250,000 68 - Capital Expenses Totals: 65,245 3,824,192 250,000 250,000 0000 - Undesignated Totals: 65,245 3,824,192 250,000 250,000 249- SA LOW/MOD BOND FUND (Refinanced in 2016) Totals: 65,245 3,824,192 250,000 250,000 249 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 2024/25, budget will be used for investment in design and development of projects. 132 CITY OF LA QUINTA FINANCE AUTHORITY REVENUE FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 310 - LQ FINANCE AUTHORITY DEBT SERVICE 0000 - Undesignated 310-0000-42111 Rental Income 907 1,100 1,500 1,500 0000 - Undesignated Totals: 907 1,100 1,500 1,500 310 - LQ FINANCE AUTHORITY DEBT SERVICE Totals: 907 1,100 1,500 11500 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. 133 CITY OF LA QUINTA FINANCE AUTHORITY EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 310 - LQ FINANCE AUTHORITY DEBT SERVICE 0000 - Undesignated 60 - Contract Services 310-0000-60181 Contract Services Fees 907 1,100 1,500 1,500 60 - Contract Services Totals: 907 1,100 1,500 1,500 0000 - Undesignated Totals: 907 1,100 1,500 1,500 310 - LQ FINANCE AUTHORITY DEBT SERVICE Totals: 907 1,100 1,500 1,500 Contract Services Fees: Annual State Controller's report and audit requirement 134 CITY OF LA QUINTA SILVERROCK RESORT REVENUES FY 2024/25 ADOPTED BUDGET 601 - SILVERROCK RESORT Totals: 5,380,284 6,493,950 5,484,500 5,484,500 602 - SILVERROCK GOLF RESERVE 0000 - Undesignated 602-0000-41900 Allocated Interest 602-0000-41910 GASB 31 Interest 602-0000-49500 Transfers In 0000 - Undesignated Totals 12,456 5,000 10,000 10,000 7,838 0 0 0 75,000 82,000 88,000 88,000 95,294 87,000 98,000 98,000 602 - SILVERROCK GOLF RESERVE Totals: 95,294 87,000 98,000 98,000 601 Fund: Transfers In budget of $500,000 is derived from the General Fund as a contribution for operational expenses. 135 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 601 - SILVERROCK RESORT 0000 - Undesignated 601-0000-41910 GASB 31 Interest 12,827 0 0 0 601-0000-44000 Green Fees 4,225,924 4,460,847 4,407,000 4,407,000 601-0000-44001 Range Fees 146,670 156,180 180,000 180,000 601-0000-44002 Merchandise 251,099 245,623 247,500 247,500 601-0000-44004 Resident Card 143,765 165,300 150,000 150,000 601-0000-49500 Transfers In 600,000 1,466,000 500,000 500,000 0000 - Undesignated Totals: 5,380,284 6,493,950 5,484,500 5,484,500 601 - SILVERROCK RESORT Totals: 5,380,284 6,493,950 5,484,500 5,484,500 602 - SILVERROCK GOLF RESERVE 0000 - Undesignated 602-0000-41900 Allocated Interest 602-0000-41910 GASB 31 Interest 602-0000-49500 Transfers In 0000 - Undesignated Totals 12,456 5,000 10,000 10,000 7,838 0 0 0 75,000 82,000 88,000 88,000 95,294 87,000 98,000 98,000 602 - SILVERROCK GOLF RESERVE Totals: 95,294 87,000 98,000 98,000 601 Fund: Transfers In budget of $500,000 is derived from the General Fund as a contribution for operational expenses. 135 CITY OF LA QUINTA SILVERROCK RESORT EXPENSES FY 2024/25 ADOPTED BUDGET 601-0000-99900 Transfers Out 2022/23 2023/24 2024/25 2024/25 99 - Transfers Out Totals: 75,000 Actuals Current Proposed Adopted 601 - SILVERROCK RESORT 6,266,242 5,365,000 5,365,000 601 - SILVERROCK RESORT Totals: 0000 - Undesignated 6,266,242 5,365,000 5,365,000 Contract Services 601-0000-60159 Relocation 159,542 0 0 0 601-0000-60200 Cart Barn/Range 560,711 542,758 600,000 600,000 601-0000-60201 Golf Shop 422,114 396,922 420,000 420,000 601-0000-60203 Maintenance 2,289,877 2,288,032 2,410,000 2,410,000 601-0000-60205 General & Administrative 465,573 472,307 520,000 520,000 601-0000-60206 Marketing 164,108 170,814 171,000 171,000 601-0000-60207 Temporary Club House 162,999 185,512 168,000 168,000 601-0000-60208 Management Fee 133,874 130,704 137,000 137,000 601-0000-60209 Insurance 149,962 107,000 55,000 55,000 601-0000-60210 Property Tax 9,070 23,600 15,000 15,000 601-0000-60211 Rental Payment 244,074 355,344 421,000 421,000 601-0000-60213 Interest Payment 11,288 0 0 0 601-0000-60217 Food & Beverage 0 258,000 50,000 50,000 60 - Contract Services Totals: 4,773,191 4,930,993 4,967,000 4,967,000 Maintenance & Operations 601-0000-60214 Equipment Repairs 601-0000-60455 Bank Fees 601-0000-60660 Repair & Maintenance 62 - Maintenance & Operations Totals Capital Expenses 601-0000-71030 Vehicles 601-0000-71122 Depreciation Expense - Community Se 601-0000-72011 Depreciation Expense 601-0000-80100 Machinery & Equipment 68 - Capital Expenses Totals: 0 10,000 10,000 10,000 157,490 150,000 150,000 150,000 83,432 50,000 150,000 150,000 240,922 210,000 310,000 310,000 219,402 280,153 6,676 963,249 0 0 80,000 506,231 1,043,249 0 0 Transfers Out 601-0000-99900 Transfers Out 75,000 82,000 88,000 88,000 99 - Transfers Out Totals: 75,000 82,000 88,000 88,000 0000 - Undesignated Totals: 5,595,345 6,266,242 5,365,000 5,365,000 601 - SILVERROCK RESORT Totals: 5,595,345 6,266,242 5,365,000 5,365,000 136 CITY OF LA QUINTA SPECIAL FUNDS EXPENSE SUMMARY 2022/23 2023/24 Actuals Current FY 2024/25 ADOPTED BUDGET 2024/25 2024/25 Proposed Adopted 203 - PUBLIC SAFETY FUND (MEASURE G) 49,296 41,687 0 0 210 - FEDERAL ASSISTANCE FUND 181,574 375,559 198,500 198,500 212 - SLESA (COPS) FUND 65,558 100,000 100,000 100,000 220 - QUIMBY FUND 21,791 445,176 0 0 221 - AB 939 - CALRECYCLE FUND 180,545 150,000 200,000 200,000 223 - MEASURE A FUND 2,728,438 4,810,319 2,335,000 2,335,000 226 - EMERGENCY MANAGEMENT PERFORMANCE GR 25,055 12,000 12,000 12,000 227 - STATE HOMELAND SECURITY PROGRAMS (SH5 4,312 5,000 5,000 5,000 230 - CASp FUND, AB 1379 1,923 5,500 5,500 5,500 235 - SO COAST AIR QUALITY FUND 52,827 39,000 40,000 40,000 247 - ECONOMIC DEVELOPMENT FUND 2,999 31,500 31,500 31,500 250 - TRANSPORTATION DIF FUND 795,857 1,669,775 1,579,109 1,579,109 251 - PARKS & REC DIF FUND 28,715 1,121,285 0 0 252 - CIVIC CENTER DIF FUND 75 249,925 0 0 253 - LIBRARY DEVELOPMENT DIF 25,504 15,000 15,000 15,000 254 - COMMUNITY & CULTURAL CENTERS DIF 0 125,000 500,000 500,000 259 - MAINTENANCE FACILITIES DIF FUND 0 180,000 100,000 100,000 270 - ART IN PUBLIC PLACES FUND 108,047 742,711 233,000 233,000 760 - SUPPLEMENTAL PENSION PLAN 12,833 12,850 12,850 12,850 761 - CERBT OPEB TRUST 1,528 1,800 1,500 1,500 762 - PARS PENSION TRUST 5,048,204 30,000 30,000 30,000 OTHER FUNDS TOTAL 9,335,081 10,164,087 5,398,959 5,398,959 137 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 203 - PUBLIC SAFETY FUND (MEASURE G) 0000 - Undesignated 99 - Transfers Out 203-0000-99900 Transfers Out 49,296 41,687 0 0 99 - Transfers Out Totals: 49,296 41,687 0 0 0000 - Undesignated Totals: 49,296 41,687 0 0 203 - PUBLIC SAFETY FUND (MEASURE G) Totals: 49,296 41,687 0 0 138 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 210 - FEDERAL ASSISTANCE FUND 0000 - Undesignated 60 - Contract Services 210-0000-60135 CDBG Public Service Grants 3,315 20,000 23,500 23,500 60 - Contract Services Totals: 3,315 20,000 23,500 23,500 99 - Transfers Out 210-0000-99900 Transfers Out 178,259 355,559 175,000 175,000 99 - Transfers Out Totals: 178,259 355,559 175,000 175,000 0000 - Undesignated Totals: 181,574 375,559 198,500 198,500 210 - FEDERAL ASSISTANCE FUND Totals: 181,574 375,559 198,500 198,500 139 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 212 - SLESA (COPS) FUND 0000 - Undesignated 60 - Contract Services 212-0000-60178 COPS Robbery Prevention 30,024 10,000 10,000 10,000 212-0000-60179 COPS Burglary/Theft Prevention 35,535 90,000 90,000 90,000 60 - Contract Services Totals: 65,558 100,000 100,000 100,000 0000 - Undesignated Totals: 65,558 100,000 100,000 100,000 212 - SLESA (COPS) FUND Totals: 65,558 100,000 100,000 100,000 140 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 220 - QUIMBY FUND 0000 - Undesignated 99 - Transfers Out 220-0000-99900 Transfers Out 21,791 445,176 0 0 99 - Transfers Out Totals: 21,791 445,176 0 0 0000 - Undesignated Totals: 21,791 445,176 0 0 220 - QUIMBY FUND Totals: 21,791 445,176 0 0 `ffiI CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 221 - AB 939 - CALRECYCLE FUND 0000 - Undesignated 60 - Contract Services 221-0000-60127 AB 939 Recycling Solutions 142,965 150,000 200,000 200,000 60 - Contract Services Totals: 142,965 150,000 200,000 200,000 68 - Capital Expenses 221-0000-71031 Vehicles, Purchased 37,580 0 0 0 68 - Capital Expenses Totals: 37,580 0 0 0 0000 - Undesignated Totals: 180,545 150,000 200,000 200,000 221 - AB 939 - CALRECYCLE FUND Totals: 180,545 150,000 200,000 200,000 142 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 223 - MEASURE A FUND 0000 - Undesignated 64 - Other Expenses 223-0000-60510 Signal Knockdowns, Contingency 33,703 0 0 0 64 - Other Expenses Totals: 33,703 0 0 0 99 - Transfers Out 223-0000-99900 Transfers Out 2,694,735 4,810,319 2,335,000 2,335,000 99 - Transfers Out Totals: 2,694,735 4,810,319 2,335,000 2,335,000 0000 - Undesignated Totals: 2,728,438 4,810,319 2,335,000 2,335,000 223 - MEASURE A FUND Totals: 2,728,438 4,810,319 2,335,000 2,335,000 143 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 0000 - Undesignated 62 - Maintenance & Operations 226-0000-60432 Tools/Equipment 25,055 12,000 12,000 12,000 62 - Maintenance & Operations Totals: 25,055 12,000 12,000 12,000 0000 - Undesignated Totals: 25,055 12,000 12,000 12,000 MANAGEMENT PERFORMANCE GRANT (EMPG) Totals: 25,055 12,000 12,000 12,000 144 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 0000 - Undesignated 60 - Contract Services 227-0000-60320 Travel & Training 4,312 5,000 5,000 5,000 60 - Contract Services Totals: 4,312 5,000 5,000 5,000 0000 - Undesignated Totals: 4,312 5,000 5,000 5,000 ATE HOMELAND SECURITY PROGRAMS (SHSP) Totals: 4,312 5,000 5,000 51000 145 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 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 1,923 2,000 2,000 2,000 64 - Other Expenses Totals: 1,923 2,000 2,000 2,000 68 - Capital Expenses 230-0000-90020 Service & Supply 0 1,000 1,000 1,000 68 - Capital Expenses Totals: 0 1,000 1,000 1,000 0000 - Undesignated Totals: 1,923 5,500 5,500 5,500 230 - CASp FUND, AB 1379 Totals: 1,923 5,500 5,500 51500 146 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 235 - SO COAST AIR QUALITY FUND 0000 - Undesignated 60 - Contract Services 235-0000-60186 CVAG 37,483 39,000 40,000 40,000 60 - Contract Services Totals: 37,483 39,000 40,000 40,000 66 - Utilities 235-0000-61101 Electricity - Utilities 15,344 0 0 0 66 - Utilities Totals: 15,344 0 0 0 0000 - Undesignated Totals: 52,827 39,000 40,000 40,000 235 - SO COAST AIR QUALITY FUND Totals: 52,827 39,000 40,000 40,000 IEE CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 64 - Other Expenses 247-0000-60461 Marketing & Tourism Promotions 64 - Other Expenses Totals 20,000 20,000 20,000 0 20,000 20,000 20,000 0000 - Undesignated Totals: 2,999 31,500 31,500 31,500 247 - ECONOMIC DEVELOPMENT FUND Totals: 2,999 31,500 31,500 31,500 148 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 247 - ECONOMIC DEVELOPMENT FUND 0000 - Undesignated 60 - Contract Services 247-0000-60320 Travel & Training 999 6,500 6,500 6,500 247-0000-60351 Membership Dues 2,000 5,000 5,000 5,000 60 - Contract Services Totals: 2,999 11,500 11,500 11,500 64 - Other Expenses 247-0000-60461 Marketing & Tourism Promotions 64 - Other Expenses Totals 20,000 20,000 20,000 0 20,000 20,000 20,000 0000 - Undesignated Totals: 2,999 31,500 31,500 31,500 247 - ECONOMIC DEVELOPMENT FUND Totals: 2,999 31,500 31,500 31,500 148 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 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 395,857 1,269,775 1,179,109 1,179,109 99 - Transfers Out Totals: 395,857 1,269,775 1,179,109 1,179,109 0000 - Undesignated Totals: 795,857 1,669,775 1,579,109 1,579,109 250 - TRANSPORTATION DIF FUND Totals: 795,857 1,669,775 1,579,109 1,579,109 149 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 251 - PARKS & REC DIF FUND 0000 - Undesignated 99 - Transfers Out 251-0000-99900 Transfers Out 28,715 1,121,285 0 0 99 - Transfers Out Totals: 28,715 1,121,285 0 0 0000 - Undesignated Totals: 28,715 1,121,285 0 0 251 - PARKS & REC DIF FUND Totals: 28,715 1,121,285 0 0 150 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 252 - CIVIC CENTER DIF FUND 0000 - Undesignated 99 - Transfers Out 252-0000-99900 Transfers Out 75 249,925 0 0 99 - Transfers Out Totals: 75 249,925 0 0 0000 - Undesignated Totals: 75 249,925 0 0 252 - CIVIC CENTER DIF FUND Totals: 75 249,925 0 0 151 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 253 - LIBRARY DEVELOPMENT DIF 0000 - Undesignated 68 - Capital Expenses 253-0000-83500 Advance Interest Expense 25,504 15,000 15,000 15,000 68 - Capital Expenses Totals: 25,504 15,000 15,000 15,000 0000 - Undesignated Totals: 25,504 15,000 15,000 15,000 253 - LIBRARY DEVELOPMENT DIF Totals: 25,504 15,000 15,000 15,000 152 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 254 - COMMUNITY & CULTURAL CENTERS DIF 0000 - Undesignated 99 - Transfers Out 254-0000-99900 Transfers Out 0 125,000 500,000 500,000 99 - Transfers Out Totals: 0 125,000 500,000 500,000 0000 - Undesignated Totals: 0 125,000 500,000 500,000 254 - COMMUNITY & CULTURAL CENTERS DIF Totals: 0 125,000 500,000 500,000 153 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 259 - MAINTENANCE FACILITIES DIF FUND 0000 - Undesignated 99 - Transfers Out 259-0000-99900 Transfers Out 0 180,000 100,000 100,000 99 - Transfers Out Totals: 0 180,000 100,000 100,000 0000 - Undesignated Totals: 0 180,000 100,000 100,000 259 - MAINTENANCE FACILITIES DIF FUND Totals: 0 180,000 100,000 100,000 154 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 270 - ART IN PUBLIC PLACES FUND 0000 - Undesignated 64 - Other Expenses 270-0000-60482 Operating Supplies 1,072 8,000 8,000 8,000 64 - Other Expenses Totals: 1,072 8,000 8,000 8,000 65 - Repair & Maintenance 270-0000-60683 APP Maintenance & Display 58,553 75,000 75,000 75,000 65 - Repair & Maintenance Totals: 58,553 75,000 75,000 75,000 68 - Capital Expenses 270-0000-74800 Art Purchases 48,347 150,000 150,000 150,000 68 - Capital Expenses Totals: 48,347 150,000 150,000 150,000 99 - Transfers Out 270-0000-99900 Transfers Out 75 509,711 0 0 99 - Transfers Out Totals: 75 509,711 0 0 0000 - Undesignated Totals: 108,047 742,711 233,000 233,000 270 - ART IN PUBLIC PLACES FUND Totals: 108,047 742,711 233,000 233,000 155 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 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 12,850 156 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 761 - CERBT OPEB TRUST 0000 - Undesignated 60 - Contract Services 761-0000-60102 Administration 1,528 1,800 1,500 1,500 60 - Contract Services Totals: 1,528 1,800 1,500 11500 0000 - Undesignated Totals: 1,528 1,800 1,500 1,500 761 - CERBT OPEB TRUST Totals: 1,528 1,800 1,500 11500 157 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 762 - PARS PENSION TRUST 0000 - Undesignated 60 - Contract Services 762-0000-60102 Administration 48,204 30,000 30,000 30,000 60 - Contract Services Totals: 48,204 30,000 30,000 30,000 99 - Transfers Out 762-0000-99900 Transfers Out 5,000,000 0 0 0 99 - Transfers Out Totals: 5,000,000 0 0 0 0000 - Undesignated Totals: 5,048,204 30,000 30,000 30,000 762 - PARS PENSION TRUST Totals: 5,048,204 30,000 30,000 30,000 158 CITY OF LA QUINTA SPECIAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET EXPENSE NOTES BY FUND NUMBER — 201 Gas Tax Fund Transfers Out for CIP — Highway 111 Corridor Area Plan Implementation - Pavement Resurfacing of $950,000 and Washington Street Sidewalk Improvements from Calle Tampico to Avenue 52 of $478,000. 203 Public Safety Fund There are no transfers out for CIP proposed for FY 2024/25. 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 $23,500. 212 Federal Assistance Fund There are no changes for expenditures from FY 2023/24, expenses include COPS robbery and burglary/theft prevention. 220 Quimby Fund does not have Capital Improvement project funding allocated in FY 2024/25 221 AB 939 CalRecycle Fund is used for recycling solutions at schools & City parks. 223 Measure A Fund Transfers Out for CIP — Citywide traffic signal maintenance improvements of $235,000; Dune Palms Pavement Rehabilitation from Miles Avenue to Fred Waring Drive of $200,000; Avenue 50 Sidewalk Improvements from Washington Street to Avenida Montero of $400,000; Cove Area Slurry Seal Improvements- Phase 1 of $1,000,000; and SilverRock Way Slurry Seal Improvements of $500,000. 225 Infrastructure Fund is a Development Impact Fee Fund used for capital improvements. No additional projects are anticipated in FY 2024/25. 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 2024/25. Expenses are for general economic development activities. 250 Transportation DIF Fund Transfers Out are for CIP — Avenue 50 Widening Improvements from Jefferson Street to Madison Street of $579,109 and Avenue 52 at Jefferson Street Roundabout Improvements of $600,000. 159 CITY OF LA QUINTA SPECIAL FUND EXPENSE NOTES FY 2024/25 ADOPTED BUDGET 251 Parks & Rec DIF Fund is a Development Impact Fee Fund used for capital improvements. No additional projects are anticipated in FY 2024/25. 252 Civic Center DIF Fund is a Development Impact Fee Fund used for capital improvements. No additional projects are anticipated in FY 2024/25. 253 Library Development DIF Fund Advance Interest Expense is for outstanding Successor Agency loan repayment. 254 Community & Cultural Centers DIF Fund Transfers Out are for CIP — Cultural Campus of $500,000. 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 for $100,000 which will be used to complete the preliminary engineering and design phase for the Maintenance and Operations Yard improvement. 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. 160 CITY OF LA QUINTA CAPITAL IMPROVEMENT PROGRAM (CIP) REVENUES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 401 - CAPITAL IMPROVEMENT PROGRAMS 0000 - Undesignated 401-0000-41714 SB 821 Grants 60,607 0 0 0 401-0000-41716 Highway Bridge Program (Federal) 29,885 28,791,086 0 0 401-0000-41718 Land & Water Conservation Fund (LW( 0 3,000,000 0 0 401-0000-41719 Federal Earmark Funding 0 0 6,000,000 4,000,000 401-0000-41721 CVAG 199,539 7,789,253 0 0 401-0000-43133 Developer Agreement Funding 0 906,341 0 0 401-0000-43634 CV Water District 101,089 121,669 0 0 401-0000-43650 Contributions from Other Agencies 420 114,766 0 0 401-0000-49500 Transfers In 7,927,550 49,965,557 23,019,109 23,218,109 0000 - Undesignated Totals: 8,319,090 90,688,672 29,019,109 27,218,109 401 - CAPITAL IMPROVEMENT PROGRAMS Totals: 8,319,090 90,688,672 29,0191109 27,218,109 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS Transfers In CDBG Funds- Citywide Misc. ADA Improvements DIF Community/Cultural Center- Cultural Campus DIF Maint & Facilities- Maint & Operations Yard DIF Transportation- Avenue 50 Widening DIF Transportation- Avenue 52/Jefferson Roundabout Equip Replacement Fund- CPM Plan Improvements General Fund - Citywide Dog Park Improvements General Fund- ADA Accessible Ramps General Fund- BPMP Bridge Preventative Maint. General Fund- City Hall Drainage Improvements General Fund- Citywide Drainage Enhancements General Fund- Citywide Misc Concrete Improvement General Fund- PMP Street Improvements General Fund- Sidewalk Improvements General Fund- Village Lot Utility Undergrounding Measure A- Ave 50 Sidewalk Improvements Measure A- Citywide Traffic Signal Improvements Measure A- Cove Area Slurry Seal Improvements Measure A- Dune Palms Pavement Miles -Fred Waring Measure A- SilverRock Slurry Seal Measure G- Citywide Dog Park Improvements Measure G- Cultural Campus Measure G- Fritz Burns Park Improvements Measure G- Highway 111 Corridor Plan Improvement Measure G- Maintenance & Operations Yard Measure G- PMP Street Improvements Measure G- Welcome Center Improvements SB 1- Highway 111 Pavement Resurfacing SB 1 -Washington St Sidewalk- Calle Tampico -Ave 52 161 23,218,109.00 Amount -175,000 -500,000 -100,000 -579,109 -600,000 -50,000 -1,000,000 -20,000 -165,000 -1,000,000 -477,000 -1,000,000 -1,000,000 -55,000 -500,000 -400,000 -235,000 -1,000,000 -200,000 -500,000 -500,000 -1,000,000 -5,000,000 -3,050,000 -900,000 -1,000,000 -750,000 -984,000 -478,000 CITY OF LA QUINTA CAPITAL IMPROVEMENT PROGRAM (CIP) EXPENSES FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 401 - CAPITAL IMPROVEMENT PROGRAMS 0000 - Undesignated 60 - Contract Services 401-0000-60103 Professional Services 412,715 3,465,898 1,415,047 1,296,407 401-0000-60108 Technical 118,420 6,711,342 1,591,927 1,426,957 401-0000-60185 Design 554,204 4,892,856 1,709,848 2,147,658 401-0000-60188 Construction 11,677,960 60,967,756 21,943,876 20,233,076 60 - Contract Services Totals: 12,763,299 76,037,852 26,660,698 25,104,098 62 - Maintenance & Operations 401-0000-60510 Contingency 0 6,547,336 2,358,411 2,114,011 62 - Maintenance & Operations Totals: 0 6,547,336 2,358,411 2,114,011 64 - Other Expenses 401-0000-60480 Contributions to Other Agencies 631,170 724,006 0 0 64 - Other Expenses Totals: 631,170 724,006 0 0 68 - Capital Expenses 401-0000-74010 Land Acquisition 33,757 2,557,678 0 0 68 - Capital Expenses Totals: 33,757 2,557,678 0 0 0000 - Undesignated Totals: 13,428,225 85,866,873 29,019,109 27,218,109 401 - CAPITAL IMPROVEMENT PROGRAMS Totals: 13,428,225 85,866,873 29,019,109 27,218,109 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. 162 202407 Citywide Dog Park Improvements 202407 Citywide Dog Park Improvements 202408 Project No. Project Total Funding 202410 2425ADA ADA Accessible Ramps - Various Locations $ 20,000 2425CPM Citywide Preventative Maintenance Plan Improvements $ 50,000 2425PMP Pavement Management Plan Street Improvements $ 1,000,000 2425PMP Pavement Management Plan Street Improvements $ 1,000,000 2425STI Sidewalks - Various Locations $ 55,000 2425TMI Citywide Traffic Signal Maintenance Improvements $ 235,000 2425DRA Citywide Drainage Enhancements $ 477,000 201702 Developer Reimbursement for DIF Eligible Improvements $ 400,000 201804 Landscape and Lighting Median Island Improvements $ 500,000 201805 Maintenance and Operations Yard $ 900,000 201805 Maintenance and Operations Yard $ 100,000 201901 Cultural Campus $ 1,000,000 201901 Cultural Campus $ 500,000 201905 HF- ' — 111 Corrie 'a Plan Implementati� $ ? -50,000 201905 Highway 111 Corridor Area Plan Implementation $ 984,000 201905 Highway 111 Corridor Area Plan Implementation $ 4,000,000 202101 Dune Palms Pavement Rehabilitation $ 200,000 202102 ns Par' $ 5,000,000 202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) $ 579,109 202333 Bridge Preventative Maintenance Program $ 165,000 202401 Avenue 50 Sidewalk Improvements (Washington Street to Avenida Montero) $ 400,000 202402 Washington Street Sidewalk Improvements (Calle Tampico to Avenue 52) $ 478,000 202403 Cove Area Slurry Seal Improvements Phase 1 $ 1,000,000 202404 City Hall Drainage Improvements $ 1,000,000 202405 Citywide Miscellaneous ADA Improvements $ 175,000 202406 Citywide Miscellaneous Concrete Improvements $ 1,000,000 202407 Citywide Dog Park Improvements 202407 Citywide Dog Park Improvements 202408 Village Parking Lot Utility Undergrounding 202409 Welcome Center Improvements 202410 Avenue 52 at Jefferson Street Roundabout Safety Improvements 202411 SilverRock Way Slurry Seal Improvements Color Key TEAL: Measure G Funds $12,200,000 (43.4%) ORANGE: General Funds $5,717,000 (20.3%) WHITE: Measure A and SB1 RMRA Funds $3,797,000 (13.5%) Special Revenue Funds $6,404,109 (22.8%) $ 1,000,000 $ 500,000 $ 500,000 $ 750,000 $ 600,000 $ 500,000 TOTAL: $ 28,118,109 CITY OF LA QUINTA FUND TYPE - GENERAL FUND FY 2024/25 ADOPTED BUDGET 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. 164 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET 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. 165 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET DESCRIPTION•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. 166 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET 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. 167 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET GLOSSARYOF • -• 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. 168 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET 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) 169 CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET 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. 170