2025 06 17 Council & HA Special Joint MtgLA QUINTA HOUSING AUTHORITY Page 1 of 1 JUNE 17, 2025
SPECIAL MEETING
NOTICE AND CALL OF SPECIAL MEETING
OF THE LA QUINTA HOUSING AUTHORITY
TO THE MEMBERS OF THE LA QUINTA HOUSING AUTHORITY AND TO THE
AUTHORITY SECRETARY:
NOTICE IS HEREBY GIVEN that a Special Meeting of the La Quinta Housing Authority is
hereby called to be held on Tuesday, June 17, 2025, commencing at 4:00 p.m. (or
thereafter) at La Quinta City Hall located at 78495 Calle Tampico, La Quinta, CA 92253 for
the following purpose:
BUSINESS SESSION
1. INTERVIEW AND APPOINT RESIDENTS TO SERVE ON THE HOUSING COMMISSION
2. ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26 LA QUINTA HOUSING
AUTHORITY BUDGET [RESOLUTION NO. HA 2025-001]
Dated: June 13, 2025
/s/ Deborah McGarrey
DEBORAH McGARREY, Chairperson
Attest:
MONIKA RADEVA, Authority Secretary
DECLARATION OF POSTING
I, Monika Radeva, Authority Secretary, do hereby declare that the foregoing notice for the
Special Meeting of the Housing Authority of the City of La Quinta on June 17, 2025, was
posted on the City’s website, near the entrance to the Council Chamber at 78495 Calle
Tampico, and the bulletin board at the La Quinta Cove Post Office at 51321 Avenida
Bermudas, on June 13, 2025.
MONIKA RADEVA, Authority Secretary
La Quinta Housing Authority
CITY COUNCIL AGENDA Page 1 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
AGENDA
JOINT MEETING OF THE CITY COUNCIL
AND HOUSING AUTHORITY
CITY HALL COUNCIL CHAMBER
78495 Calle Tampico, La Quinta
ON TUESDAY, JUNE 17, 2025
REGULAR CITY COUNCIL MEETING
3:00 P.M. CLOSED SESSION | 4:00 P.M. OPEN SESSION
AND SPECIAL HOUSING AUTHORITY MEETING AT 4:00 P.M.
Members of the public may listen to this meeting by tuning-in live via
www.laquintaca.gov/livemeetings.
CALL TO ORDER – CITY COUNCIL
ROLL CALL: Councilmembers: Fitzpatrick, McGarrey, Peña, Sanchez, and Mayor Evans
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
At this time, members of the public may address the City Council on any matter not listed on
the agenda pursuant to the “Public Comments – Instructions” listed at the end of the agenda.
The City Council values your comments; however, in accordance with State law, no action shall
be taken on any item not appearing on the agenda unless it is an emergency item authorized
by the Brown Act [Government Code § 54954.2(b)].
CONFIRMATION OF AGENDA
CLOSED SESSION
1. CONFERENCE WITH LABOR NEGOTIATORS PURSUANT TO GOVERNMENT
CODE SECTION 54957.6; CITY DESIGNATED REPRESENTATIVE: CARLA
TRIPLETT, HUMAN RESOURCES DEPUTY DIRECTOR; AND EMPLOYEE
ORGANIZATION: LA QUINTA CITY EMPLOYEES’ ASSOCIATION, AND
UNREPRESENTED EMPLOYEES
City Council agendas and staff reports
are available on the City’s
web page: www.LaQuintaCA.gov
CITY COUNCIL AGENDA Page 2 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
2. CONFERENCE WITH LABOR NEGOTIATOR PURSUANT TO GOVERNMENT CODE
SECTION 54957.6, CITY DESIGNATED REPRESENTATIVE: BILL IHRKE, CITY
ATTORNEY; AND UNREPRESENTED EMPLOYEE – CITY MANAGER
3. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION;
PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT CODE
SECTION 54956.9;
CASES NAMES AND NUMBERS – MULTIPLE (listed below, all in U.S. Bankruptcy
Court, District of Delaware)
CASE NAME: CASE NUMBER
SilverRock Development Company, LLC 24-11647
SilverRock Lifestyle Residences, LLC 24-11648
SilverRock Lodging, LLC 24-11650
SilverRock Luxury Residences, LLC 24-11652
SilverRock Phase I, LLC 24-11654
RGC PA 789, LLC 24-11657
4.CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION;
PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT CODE
SECTION 54956.9;
NAME OF CASE: CITY OF LA QUINTA V. SILVERROCK DEVELOPMENT
COMPANY, ET AL. (RIVERSIDE COUNTY SUP. CT. CASE NO. CVPS2404750)
5.CONFERENCE WITH REAL PROPERTY NEGOTIATORS PURSUANT TO
GOVERNMENT CODE SECTION 54956.8 FOR PROPERTY LOCATED ON
HIGHWAY 111 EAST OF DUNE PALMS (APN 600-020-057)
CITY NEGOTIATOR: JON MCMILLEN, CITY MANAGER
PROPERTY OWNER: CITY OF LA QUINTA
NEGOTIATING PARTIES: SUNRIDGE PROPERTIES; THE PACIFIC COMPANY
UNDER NEGOTIATION: PRICE AND TERMS OF PAYMENT
6.CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION PURSUANT TO
PARAGRAPH (1) OF SUBDIVISION (d) of GOVERNMENT CODE SECTION 54956.9;
NAME OF CASE: People ex rel. The City of La Quinta v. Langdon (Coordinated Courts,
Desert Judicial Dist., Riverside County, Case No. MIIN2502554-1)
RECESS TO CLOSED SESSION
RECONVENE AT 4:00 P.M.
REPORT ON ACTION(S) TAKEN IN CLOSED SESSION
CALL TO ORDER – HOUSING AUTHORITY
ROLL CALL: Authority Members: Evans, Fitzpatrick, Peña, Sanchez, and Chairperson
McGarrey
CITY COUNCIL AGENDA Page 3 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – CITY COUNCIL AND
HOUSING AUTHORITY
At this time, members of the public may address the City Council and Housing Authority on any
matter not listed on the agenda pursuant to the “Public Comments – Instructions” listed at the end
of the agenda. The City Council and Housing Authority values your comments; however,
in accordance with State law, no action shall be taken on any item not appearing on the agenda
unless it is an emergency item authorized by the Brown Act [Government Code § 54954.2(b)].
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – CITY COUNCIL
1. SILVERROCK (FORMERLY TALUS) DEVELOPMENT PROJECT – STATUS UPDATE
2. CERTIFICATE OF APPRECIATION FOR OUTGOING FINANCIAL ADVISORY
COMMISSIONER GEORGE BATAVICK
3. INTRODUCE NEW AND PROMOTED CITY STAFF MEMBERS
BUSINESS SESSION – CITY COUNCIL AND HOUSING AUTHORITY
PAGE
1. INTERVIEW AND APPOINT RESIDENTS TO SERVE ON VARIOUS CITY
COMMISSIONS
A. FINANCIAL ADVISORY COMMISSION
B. HOUSING COMMISSION
C. PLANNING COMMISSION
11
14
22
64
2. ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26 LA QUINTA
HOUSING AUTHORITY BUDGET [RESOLUTION NO. HA 2025-003]
129
ADJOURNMENT – HOUSING AUTHORITY
CONSENT CALENDAR – CITY COUNCIL
NOTE: Consent Calendar items are routine in nature and can be approved by one motion.
PAGE
143
153
VERBAL ANNOUNCEMENT – AB 23 [AUTHORITY SECRETARY]
CONFIRMATION OF AGENDA – HOUSING AUTHORITY
PLEDGE OF ALLEGIANCE – CITY COUNCIL AND HOUSING AUTHORITY
1. APPROVE COUNCIL MEETING MINUTES DATED JUNE 3, 2025
2. EXCUSE ABSENCES OF (1) COMMISSIONER BROWER FROM THE JUNE 9,
2025, ARTS AND COMMUNITY SERVICES COMMISSION QUARTERLY
MEETING, AND (2) COMMISSIONER HERNANDEZ FROM THE JUNE 10, 2025,
PLANNING COMMISSION MEETING
CITY COUNCIL AGENDA Page 4 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
3. AUTHORIZE OVERNIGHT TRAVEL FOR MAYOR, FOUR COUNCILMEMBERS,
CITY MANAGER, DIRECTOR OF BUSINESS UNIT AND HOUSING
DEVELOPMENT, AND FINANCE DIRECTOR TO ATTEND THE LEAGUE OF
CALIFORNIA CITIES ANNUAL CONFERENCE IN LONG BEACH, CALIFORNIA,
OCTOBER 8-10, 2025
155
4. AUTHORIZE OVERNIGHT TRAVEL FOR ONE SENIOR MAINTENANCE AND
OPERATIONS WORKER TO ATTEND YEAR ONE OF CALIFORNIA PARKS
AND RECREATION SOCIETY MAINTENANCE MANAGEMENT SCHOOL IN
LAKE ARROWHEAD, CALIFORNIA, NOVEMBER 3-7, 2025
157
5. AUTHORIZE OVERNIGHT TRAVEL FOR TWO CITY CLERK DEPARTMENT
EMPLOYEES TO ATTEND THE ARMA INTERNATIONAL 2025 ANNUAL
CONFERENCE OF INFORMATION AND RECORDS MANAGEMENT IN IRVINE,
CALIFORNIA, JULY 24-25, 2025
159
6. ADOPT ORDINANCE NO. 624 ON SECOND READING UPDATING THE FIRE
HAZARD SEVERITY ZONES PURSUANT TO GOVERNMENT CODE SECTION
51178 AND THE CALIFORNIA FIRE CODE
161
7. ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26 INVESTMENT
POLICY [RESOLUTION NO. 2025-014]
169
8. ADOPT RESOLUTIONS TO: (A) APPROVE FISCAL YEAR 2025/26
CLASSIFICATION AND SALARY PLAN/SCHEDULE, AND (B) APPROVE
AMENDMENT NO. 3 TO THE MEMORANDUM OF UNDERSTANDING
BETWEEN THE CITY OF LA QUINTA AND THE LA QUINTA CITY EMPLOYEES’
ASSOCIATION [RESOLUTION NOS. 2025-015 AND 2025-016]
205
9. APPROVE SECOND AMENDMENT TO EMPLOYMENT AGREEMENT FOR
THE CITY MANAGER
217
10. APPROVE AGREEMENT FOR CONTRACT SERVICES WITH ST. FRANCIS
ELECTRIC FOR ON-CALL TRAFFIC SIGNAL REPAIR SERVICES
237
11.APPROVE DEMAND REGISTERS DATED MAY 23 AND 30, 2025 269
BUSINESS SESSION – CITY COUNCIL – Continued
PAGE
3. APPROVE SILVERROCK RESORT 2025/26 ANNUAL PLAN
283
4. APPROVE AGREEMENT FOR CONTRACT SERVICES WITH AK JOHNSTON
LLC FOR SPECIAL EVENT AUDIO AND VISUAL SERVICES
311
5. RECEIVE AND FILE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR
YEAR ENDED JUNE 30, 2024
391
CITY COUNCIL AGENDA Page 5 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
583 6.RECEIVE AND FILE FISCAL YEAR 2024/25 BUDGET UPDATE REPORT AND
APPROVE THE RECOMMENDED BUDGET ADJUSTMENTS
7.ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26 BUDGET AND
ESTABLISH THE CITY’S APPROPRIATIONS LIMIT [RESOLUTION NO. 2025-017]
591
STUDY SESSION – None
PUBLIC HEARINGS – 5:00 p.m. or thereafter
For all Public Hearings on the agenda, a completed “Request to Speak” form must be filed with
the City Clerk prior to consideration of that item; comments are limited to three (3) minutes
(approximately 350 words).
Any person may submit written comments to the City Council prior to the public hearing and/or
may appear and be heard in support of or opposition to the project(s) at the time of the public
hearing. If you challenge a project(s) in court, you may be limited to raising only those issues
you or someone else raised at the public hearing or in written correspondence delivered to the
City at or prior to the public hearing.
PAGE
1. ADOPT RESOLUTION TO CONFIRM THE ASSESSMENT AND DISTRICT
DIAGRAM FOR FISCAL YEAR 2025/26 LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT 89-1 [RESOLUTION NO. 2025-018]
611
2. ADOPT RESOLUTION TO APPROVE FISCAL YEARS 2025/26 THROUGH
2029/30 CAPITAL IMPROVEMENT PROGRAM [RESOLUTION NO. 2025-019]
637
DEPARTMENTAL REPORTS
PAGE
1.CITY MANAGER
2.CITY ATTORNEY
3. CITY CLERK
4.COMMUNITY SERVICES
5.DESIGN AND DEVELOPMENT
6.FINANCE
7.PUBLIC SAFETY
8.PUBLIC WORKS – EISENHOWER DRIVE ROAD DIET SURVEY RESULTS 649
MAYOR’S AND COUNCIL MEMBERS’ ITEMS
REPORTS AND INFORMATIONAL ITEMS
1.CVAG CONSERVATION COMMISSION (Evans)
2.CVAG ENERGY AND SUSTAINABILITY COMMITTEE (Evans)
3.CVAG EXECUTIVE COMMITTEE (Evans)
CITY COUNCIL AGENDA Page 6 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
4.VISIT GREATER PALM SPRINGS CONVENTION AND VISITORS BUREAU (Evans)
5.LEAGUE OF CALIFORNIA CITIES DELEGATE (Evans)
6.COACHELLA VALLEY WATER DISTRICT JOINT POLICY COMMITTEE (Evans)
7.COACHELLA VALLEY POWER AGENCY JOINT POWERS AGREEMENT (Evans)
8.ECONOMIC DEVELOPMENT SUBCOMMITTEE (Evans & Fitzpatrick)
9.DESERT SANDS UNIFIED SCHOOL DISTRICT COMMITTEE (Evans & Sanchez)
10.DESERT RECREATION DISTRICT COMMITTEE (Fitzpatrick & McGarrey)
11.COACHELLA VALLEY UNIFIED SCHOOL DISTRICT COMMITTEE (Fitzpatrick & Peña)
12.RIVERSIDE COUNTY TRANSPORTATION COMMISSION (Fitzpatrick)
13.CVAG TRANSPORTATION COMMITTEE (Fitzpatrick)
14.COMMUNITY SERVICE GRANT REVIEW COMMITTEE (Evans & Sanchez)
15.COACHELLA VALLEY MOUNTAINS CONSERVANCY (McGarrey)
16. GREATER CV CHAMBER OF COMMERCE INFORMATION EXCHANGE COMMITTEE
(Sanchez)
17. LEAGUE OF CALIFORNIA CITIES – ENVIRONMENTAL QUALITY POLICY COMMITTEE
(McGarrey)
18. LEAGUE OF CALIFORNIA CITIES – EXECUTIVE COMMITTEE RIVERSIDE COUNTY
DIVISION (McGarrey)
19.CANNABIS AD HOC COMMITTEE (Peña & Sanchez)
20.CVAG PUBLIC SAFETY COMMITTEE (Peña)
21.CVAG HOMELESSNESS COMMITTEE (Peña)
22.COACHELLA VALLEY MOSQUITO AND VECTOR CONTROL DISTRICT (Peña)
23.SUNLINE TRANSIT AGENCY (Peña)
24.ART PURCHASE COMMITTEE (Sanchez & McGarrey)
25.CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Sanchez)
26. CALIFORNIA ASSOCIATION OF LOCAL AGENCY FORMATION COMMISSION
(Sanchez)
27.COACHELLA VALLEY ANIMAL CAMPUS COMMISSION (Sanchez)
28.LEAGUE OF CALIFORNIA CITIES – PUBLIC SAFETY COMMITTEE (Sanchez)
29.RIVERSIDE COUNTY AIRPORT LAND USE COMMISSION (Sanchez)
30.RIVERSIDE LOCAL AGENCY FORMATION COMMISSION (Sanchez)
31.SOUTHERN CALIFORNIA ASSOCIATION OF GOVERNMENTS (Sanchez)
32. SOUTHERN CALIFORNIA ASSOCIATION OF GOVERNMENTS REGIONAL COUNCIL
(Sanchez)
33. FINANCIAL ADVISORY COMMISSION SPECIAL MEETING MINUTES DATED
MARCH 26, 2025
653
34. FINANCIAL ADVISORY COMMISSION QUARTERLY MEETING MINUTES
DATED MAY 7, 2025
657
35. ARTS AND COMMUNITY SERVICES COMMISSION QUARTERLY MEETING
MINUTES DATED MARCH 10, 2025
661
665 36.PLANNING COMMISSION MEETING MINUTES DATED MAY 13, 2025
37.HOUSING COMMISSION SPECIAL MEETING MINUTES DATED
APRIL 16, 2025
669
ADJOURNMENT
*********************************
CITY COUNCIL AGENDA Page 7 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
The next regular meeting of the City Council will be held on July 1, 2025, at 4:00 p.m. at the
City Hall Council Chamber, 78495 Calle Tampico, La Quinta, CA 92253.
DECLARATION OF POSTING
I, Monika Radeva, City Clerk of the City of La Quinta, do hereby declare that the foregoing
Agenda for the La Quinta City Council meeting was posted on the City’s website, near the
entrance to the Council Chamber at 78495 Calle Tampico, and the bulletin board at the La
Quinta Cove Post Office at 51321 Avenida Bermudas, on June 13, 2025.
DATED: June 13, 2025
MONIKA RADEVA, City Clerk
City of La Quinta, California
Public Notices
Agenda packet materials are available for public inspection: 1) at the Clerk’s Office at La
Quinta City Hall, located at 78495 Calle Tampico, La Quinta, California 92253; and 2) on
the City’s website at www.laquintaca.gov/councilagendas, in accordance with the Brown
Act [Government Code § 54957.5; AB 2647 (Stats. 2022, Ch. 971)].
The La Quinta City Council Chamber is handicapped accessible. If special equipment is
needed for the hearing impaired, please call the City Clerk’s office at (760) 777-7123, 24-
hours in advance of the meeting and accommodations will be made.
If background material is to be presented to the City Council during a City Council meeting,
please be advised that 15 copies of all documents, exhibits, etc., must be supplied to the
City Clerk for distribution. It is requested that this takes place prior to the beginning of the
meeting.
PUBLIC COMMENTS - INSTRUCTIONS
Members of the public may address the City Council on any matter listed or not listed on the
agenda as follows:
WRITTEN PUBLIC COMMENTS can be provided either in-person during the meeting by
submitting 15 copies to the City Clerk, it is requested that this takes place prior to the beginning
of the meeting; or can be emailed in advance to CityClerkMail@LaQuintaCA.gov, no later than
12:00 p.m., on the day of the meeting. Written public comments will be distributed to Council,
made public, and will be incorporated into the public record of the meeting, but will not be read
during the meeting unless, upon the request of the Mayor, a brief summary of public comments
is asked to be reported.
CITY COUNCIL AGENDA Page 8 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
If written public comments are emailed, the email subject line must clearly state “Written
Comments” and should include: 1) full name, 2) city of residence, and 3) subject matter .
VERBAL PUBLIC COMMENTS can be provided in-person during the meeting by completing a
“Request to Speak” form and submitting it to the City Clerk; it is requested that this takes place
prior to the beginning of the meeting. Please limit your comments to three (3) minutes (or
approximately 350 words). Members of the public shall be called upon to speak by the Mayor.
In accordance with City Council Resolution No. 2022-027, a one-time additional speaker time
donation of three (3) minutes per individual is permitted; please note that the member of the
public donating time must: 1) submit this in writing to the City Clerk by completing a “Request
to Speak” form noting the name of the person to whom time is being donated to, and 2) be
present at the time the speaker provides verbal comments.
Verbal public comments are defined as comments provided in the speakers’ own voice and
may not include video or sound recordings of the speaker or of other individuals or entities,
unless permitted by the Mayor.
Public speakers may elect to use printed presentation materials to aid their comments; 15
copies of such printed materials shall be provided to the City Clerk to be disseminated to the
City Council, made public, and incorporated into the public record of the meeting; it is requested
that the printed materials are provided prior to the beginning of the meeting. There shall be no
use of Chamber resources and technology to display visual or audible presentations during
public comments, unless permitted by the Mayor.
All writings or documents, including but not limited to emails and attachments to emails,
submitted to the City regarding any item(s) listed or not listed on this agenda are public records.
All information in such writings and documents is subject to disclosure as being in the public
domain and subject to search and review by electronic means, including but not limited to the
City’s Internet Web site and any other Internet Web-based platform or other Web-based form
of communication. All information in such writings and documents similarly is subject to
disclosure pursuant to the California Public Records Act [Government Code § 7920.000 et
seq.].
TELECONFERENCE ACCESSIBILITY – INSTRUCTIONS
Teleconference accessibility may be triggered in accordance with AB 2449 (Stats. 2022, Ch.
285), codified in the Brown Act [Government Code § 54953], if a member of the City Council
requests to attend and participate in this meeting remotely due to “just cause” or “emergency
circumstances,” as defined, and only if the request is approved. In such instances, remote
public accessibility and participation will be facilitated via Zoom Webinar as detailed at the end
of this Agenda.
*** TELECONFERENCE PROCEDURES***
APPLICABLE ONLY WHEN TELECONFERENCE ACCESSIBILITY IS IN EFFECT
CITY COUNCIL AGENDA Page 9 of 9 JUNE 17, 2025
SPECIAL HOUSING AUTHORITY AGENDA JOINT MEETING
Pursuant to Government Code § 54953(f) [AB 2449, Stats. 2022, Ch. 285, Rubio].
Verbal public comments via Teleconference – members of the public may attend and
participate in this meeting by teleconference via Zoom and use the “raise your hand” feature
when public comments are prompted by the Mayor; the City will facilitate the ability for a member
of the public to be audible to the City Council and general public and allow him/her/them to
speak on the item(s) requested. Please note – members of the public must unmute
themselves when prompted upon being recognized by the Mayor, in order to become
audible to the City Council and the public.
Only one person at a time may speak by teleconference and only after being recognized by the
Mayor.
ZOOM LINK: https://us06web.zoom.us/j/86171130130
Meeting ID: 861 7113 0130
Or join by phone: (253) 215 – 8782
Written public comments – can be provided in person during the meeting or emailed to the
City Clerk’s Office at CityClerkMail@LaQuintaCA.gov any time prior to the adjournment of the
meeting, and will be distributed to the City Council, made public, incorporated into the public
record of the meeting, and will not be read during the meeting unless, upon the request of the
Mayor, a brief summary of any public comment is asked to be read, to the extent the City Clerk’s
Office can accommodate such request.
10
City of La Quinta
JOINT CITY COUNCIL/HOUSING AUTHORITY SPECIAL MEETING
DATE: June 17, 2025
STAFF REPORT
AGENDA TITLE: INTERVIEW AND APPOINT RESIDENTS TO SERVE ON VARIOUS
CITY COMMISSIONS
RECOMMENDATION
Make appointments to fill existing and upcoming vacancies on City Commissions.
EXECUTIVE SUMMARY
The City has established several commissions which require public participation
and membership.
The City advertised the existing and upcoming vacancies on the City website,
social media, The Gem magazine, and the Desert Sun newspaper; 16 applications
were received (Attachment 1).
Council and Housing Authority (Authority) will interview and appoint applicants to
fill the vacancies by ballot.
FISCAL IMPACT
The following Council/Authority-approved amounts (per member, per meeting attended),
pursuant to Resolution No. 2024-013, and established by La Quinta Municipal Code
(LQMC) Section 2.80.050 – Compensation, will be included in fiscal year 2025/26 budget:
Financial Advisory Commission $75
Housing Commission $50
Planning Commission $100
BACKGROUND/ANALYSIS
The City has established commissions to facilitate broader participation in City
governance, to solicit a broad range of opinions on City issues, and to introduce citizens
to the municipal government process.
The City advertised the existing and upcoming vacancies on the City website and social
media from March through June 2025; in the April and May issues of The Gem magazine;
and the Desert Sun newspaper on April 18, 2025.
BUSINESS SESSION ITEM NO. 1
11
The City accepts applications throughout the year and applications are held as pending
until a recruitment is conducted. Pending applicants as well as applicants from prior
recruitments who were not appointed were notified of existing and upcoming annual
vacancies.
Section 2.80.030 of the LQMC– Qualifications of members, in compliance with California
Health and Safety Code Section 34290, requires the Housing Commission membership
to be comprised of one (1) tenant of the Authority, one (1) tenant who is also 62 years of
age, and the remaining three (3) members to be city residents.
Currently, the tenant position who is also 62 years of age is not filled. Due to the lack of
tenant applicants during the 2024 annual recruitment, the Housing Commission
membership was comprised of one (1) tenant and four (4) resident members,
Commissioner Christopherson was appointed as “interim” to avoid having a vacancy on
the commission. The current vacancy is for an unexpired term ending June 30, 2027,
and occurred in November 2024 when Commissioner Turley resigned due to relocating
out of La Quinta and becoming ineligible to continue his service. Of the five (5)
applications received, only one (1) candidate meets the tenant and age requirement
pursuant to state law.
Due to the dissolution of redevelopment agencies by the state in 2012 and the ongoing
economic recession caused by the housing market at that time, affordable housing
activity and projects were minimal between 2012 and 2016. This inactivity caused a
lack of residents’ interest in serving on the Housing Commission which resulted in 2
long-term vacancies, which were filled in 2017 and coincided with another 2 terms
coming to an end. This resulted in the following Housing Commission members’ terms
rotation 4:1. To achieve a more balanced terms staggering, the Authority may elect
one the following options when appointing a candidate:
(a) An unexpired term ending June 30, 2027, resulting in the current terms staggering
of (4:1)
(b) A 1-year term ending June 30, 2026, resulting in terms staggering of (2:2:1), or
(c) A full 3-year term ending June 30, 2028, resulting in terms staggering of (3:1:1)
A total of 16 applications were received from the residents listed below in alphabetical
order.
FINANCIAL ADVISORY COMMISSION – advisory to Council
Applications – 2; Open Seat: 1 vacancy for full 3-year term ending June 30, 2028
1. Bryan Davis 2. Phillip Niblo
12
HOUSING COMMISSION – advisory to Authority
Applications – 5; Open Seat: 1 vacancy, tenant and 62-years of age, for an unexpired term
ending June 30, 2027
1. Brian Hanrahan
2. Yesenia Hernandez
3. James Lewis (tenant + 62 yrs)
4. Emmanuel Sanchez
5. Jai Singh
PLANNING COMMISSION – advisory to Council
Applications – 9; Open Seat: 1 vacancy for an unexpired term ending June 30, 2027
1. Linda Bohlinger
2. Jason Dafforn
3. Veronica Flores
4. Robert Millar
5. Emmanuel Sanchez
6. Andrew Sincosky
7. Jai Singh
8. John Thekkethala
9. Austin Wasserman
ALTERNATIVES
The Council/Authority may decide to fill some or no vacancies, re-advertise, and set
another date for Council/Authority interviews and appointments.
Prepared by:
Approved by:
Attachments:
Amanda Guerrero, Temporary Administrative Technician
Monika Radeva, City Clerk
1. Financial Advisory Commission Applications
2. Housing Commission Applications
3. Planning Commission Applications
13
FINANCIAL ADVISORY
COMMISSION
JUNE 17, 2025
APPLICATIONS
1. Bryan Davis
2. Phillip Niblo
ATTACHMENT 1
14
15
16
17
Date:_______________
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME:________________________________________________________
HOME ADDRESS:
MAILING ADDRESS:____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL: FAX:___________________
TELEPHONE: (HOME) __________________ (CELL)
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
_______________________________________________________________
_______________________________________________________________
BUSINESS ADDRESS:
BUSINESS TELEPHONE:_____________________
LENGTH OF RESIDENCE IN LA QUINTA:___________________________
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
_______________________________________________________________
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
_______________________________________________________________
_______________________________________________________________
18
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 2 of 3
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
_______________________________________________________________
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Page 3 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ISSUE OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS
TO ADDRESS THOSE ISSUE OR PROBLEMS?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
20
I work as a Financial Advisor at FLC Capital Advisors. My primary responsibiliƟes include managing
relaƟonships, building investment plans, craŌing financial plans, and tax planning. I have over 8 years of
experience as a financial advisor and 9 years working in community banking. In Community Banking I
worked at Wells Fargo and Bank of America. As a Financial Advisor I previously worked at Raymond
James and Merrill Lynch. I aƩended College of the Desert then transferred to University of Redlands
graduaƟng with a bachelor’s degree in business administraƟon with a concentraƟon in accounƟng. I have
obtained the CERTIFIED FINANCIAL PLANNER™ (CFP®) accreditaƟon from the CerƟfied Financial Planner
Board of Standards. I also hold the Series 7 General SecuriƟes RepresentaƟve and Series 66 Uniform
Combined State Law ExaminaƟon licenses.
I find great saƟsfacƟon in being able to tell clients they can spend more in reƟrement and advising them
on the most tax-efficient sources to draw from. Tax planning excites me! My goal is to provide the most
tax efficient ways to give clients reƟrement income they need. I uƟlize my experience in providing wealth
management advice and building long-term relaƟonships to assist clients with custom strategies tailored
to their needs.
I am a lifelong Coachella Valley resident and sƟll reside in La Quinta. I have a fiancé Deyssi and a young
daughter Sofia. I enjoy immersing myself in the community, spending quality Ɵme with my family and
working on my house.
I am also a board member for the College of The Desert FoundaƟon & Desert Estate Planning Council.
21
HOUSING COMMISSION
JUNE 17, 2025
APPLICATIONS
1.Brian Hanrahan
2. Yesenia Hernandez
3. James Lewis
4. Emmanuel Sanchez
5. Jai Singh
ATTACHMENT 2
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25
26
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Date: __06/04/2025__
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME: __ James K. Lewis_________________________________________
HOME ADDRESS:________________
MAILING ADDRESS: ____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL: ____ FAX: ___________________
TELEPHONE: (HOME) __________________ (CELL)_____
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
BUSINESS ADDRESS: ____
BUSINESS TELEPHONE: _________________
LENGTH OF RESIDENCE IN LA QUINTA: _7yrs 8mos__________________
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES __X___ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
_Housing Commission_____________________________________________
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
Horizon University, Core Faculty: Organizational Leadership (online courses)
Yes. I have attended a number since moving here in the Fall of 2017. However, my
Calendar only keeps the past five years: July 2020, June 2021, April 2022,
December 2024, and January 2025. I have attended some in person, and some
online or recorded, but do not recall which, except December and/or January to
speak to an issue.
29
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
I’m married for 47 Years to Leslie. We have 4 adult children and two adopted grandsons.
Leslie taught elementary school with Desert Sands School District for 10 years and 10
years with Palos Verdes School District. She has a M.A. in Integrating Arts in Education.
She is retired but enjoys being substitute with DSUSD. I earned a graduate level
Certificate in Nonprofit Organization Management from UC Riverside, Palm Desert
Extension, and an M.A. in Global Leadership from Fuller Theological Seminary. As I live
in and have served on the Board of Watercolors at La Quinta HOA Board, I have
Certificates in HOA Board Leadership Development and CA CID HOA Law Course from
the Community Associations Institute.
After serving in leadership roles of numerous nonprofit ministries for over 40 years,
which includes: two churches, a camp, overseas technical support missionary service,
two Rescue Missions, and consulting nonprofits, I'm now working through my "fourth
quarter" goal of transferring my education and experience to others who may become
our future leaders in ministry, companies, civil service, and in our communities.
I have a lengthy history of community involvement, as no organization exists in a
vacuum—at least not very long. Limiting to relevant Community Service:
HOA Board President, Treasurer; Several Nonprofit Boards; LB Homeless Coalition; LB
Central Project Area Committee; LB Chamber of Commerce, Government Affairs
Committee; Long Beach Leadership Prayer Breakfast, Chairman/Emcee; La Quinta and
LB Citizen Emergency Response Team (CERT); Leadership Long Beach, LBNP Executive
Director Roundtable; Leadership Coachella Valley, Board Chairman-elect; City of Palm
Desert Technology Committee, Chairman; City of Palm Desert City General Plan
Advisory Committee; Riverside County 2-1-1 Steering Committee, Founder & Chairman;
Riverside County Homeless Coalition, Director Region D; Palm Desert Chamber of
Commerce Legislative Action Committee, Chairman; Member of Palm Springs, Palm
Desert, La Quinta, Indio & Coachella Chambers; Palm Desert Rotary, President-elect,
Community Service Director, Scholarship Committee.
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
As I have previously served on city committees and boards, our highest duty is
equitable representation of our constituents, without bias, or favoritism, not coming to
issues with a personal agenda. The basic rules of order for commissions, often based
on Robert's Rules of Order, focus on maintaining order, fairness, and efficient
decision-making.
Speaking in general terms, La Quinta’s Housing Commission hears and reviews issues,
making recommendations to the Housing Authority. Some understanding of relevant
state and federal laws, ensuring fair housing practices, meeting the City’s housing
needs (and in mind of our part in the regional housing needs). It is my hope that our
30
efforts protect existing, and makes housing available to all income levels and that
housing discrimination is prohibited.
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS
TO ADDRESS THOSE ISSUES OR PROBLEMS?
I’m not yet clear exactly how this might happen, but others have shared that homes or
the subsidy for buyers have been affected by foreclosure or bankruptcy. Also, the 45-
year term will cause issues ends the subsidy (while the limited-income is kept in place,
while losing the down payment subsidy?) Could the City create a fund to reinstate a
property to keep them in our inventory?
I am unsure if there remains an annual certification of primary ownership and insurance.
It seems that the letters for this are not being sent, and some state that they don’t
return them. Is there a periodic auditing of the independent contractor certifying
restrictions?
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE WHICH WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
Having gone through applying for funds to build or rehab properties for affordable
housing and homeless shelters, I have knowledge of leveraging funding through various
means.
I have led boards in various positions, taken courses (and given workshops on) board
leadership, and nonprofit and corporate law. In my nonprofit CEO positions I’ve been
under the board’s leadership and have assisted the board in keeping the meeting
moving.
I was the CEO with a board when I had to vigorously call to attention a wrong course of
action by the chair that was significantly changing for property that a donor had
independently raised all the funds to purchase and put the organization at risk of losing
the donor and the funds; I resigned soon after, as integrity is a primary ethic to me.
Thank you for your consideration,
Jim Lewis
31
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7123 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE OUR
LOCAL GOVERNMENT!
32
JAMES K. LEWIS
NONPROFIT EXECUTIVE
Successful executive in the nonprofit sector with 25 years of experience in C-level management, fundraising,
program development, team-building, financial administration, facilities, retail, board leadership, strategic
planning, consulting, and teaching. As a visionary leader, I desire to use my skills in organizational dynamics,
developing collaborative solutions, and assisting organizations to higher levels of professional operations,
programs, and measurable outcomes, and to teach the next generation of leaders of organizations.
WORK EXPERIENCE
HORIZON UNIVERSITY, INDIANAPOLIS, IN, ONLINE CORE FACULTY
CHARIS NONPROFIT MANAGEMENT & CONSULTING, LA QUINTA, CA, FOUNDER/PRESIDENT
LONG BEACH RESCUE MISSION & FOUNDATION, LONG BEACH, CA, PRESIDENT & CEO
COACHELLA VALLEY RESCUE MISSION, INDIO, CA, EXECUTIVE DIRECTOR/CEO
THOUSAND TRAILS PALM DESERT & IDYLLWILD, CA, GENERAL MANAGER
HITRAK COMMUNICATIONS, THOUSAND PALMS, CA, OWNER
FAMILY LIFE CHURCH & FIXIT SERVICES, PALM DESERT, CA, ADMINISTRATOR
WYCLIFFE BIBLE TRANSLATORS, PHILIPPINES, COMMUNICATIONS MANAGER
HONEY ROCK CAMP, WHEATON COLLEGE, THREE LAKES, WI, TRANSPORTATION DIRECTOR
CALVARY CHAPEL SAN DIEGO, CA, NORTH PARK THEATER FACILITIES & SOUND/LIGHTING/TAPING
U.S. NAVY, NTC SAN DIEGO, CA, BASIC TRAINING, BASIC ELECTRONICS, INTERIOR COMMUNICATIONS
HORIZON UNIVERSITY 12/2019 – PRESENT
CORE FACULTY
Design curriculum using the Populi platform, Facilitate online instruction for undergraduate courses in
Organizational Leadership. Maximize interaction with students and peer to peer discussions. Correct papers,
exams, grading, and finalizing courses. Currently designing a degree focus in Nonprofit Organizational
Management, teaching a single course per semester.
CHARIS NONPROFIT MANAGEMENT & CONSULTING 01/2013 – 12/2023
FOUNDER/PRESIDENT
Come alongside of nonprofit organizations providing analysis and consulting involving executive management,
staff-CEO-Board relationships, fund development, strategic planning, facility and liability issues, media and
community relations. Assisted staff and board to fully understand how to stabilize, sustain and appropriately
expand programs and services. Interim position as CEO, Development Officer, Operations Director, and provided
consultation to Citygate Network Members in the Pacific Region.
Long Beach Rescue Mission & Foundation 08/2006 – 01/2013
CEO/Head Chaplain
Revitalized LBRM from fiscal atrophy and community disconnection, by rebuilding the trust of donors, bringing
stability and positive community recognition, and increasing desirability of involvement and investment in the
work and ministry to those we served. Established the vision of missional service ensuring services do not enable
the status quo, but ultimately provide for reconciliation through the transformation and empowerment of the
individual and community.
Coachella Valley Rescue Mission 06/2002 – 06/2006
Executive Director/Lead Chaplain
Revitalized an anemic organization reeling from embezzlement by a former Executive Director. Rebuilt the trust
of donors bringing internal and external stability and positive recognition, and increased the desirability of donors
to invest in the work and ministry of the only emergency walk-in shelter in the Coachella Valley. Outcomes were
very similar to LBRM.
1
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EDUCATION & TRAINING
Master of Arts in Global Leadership, GPA 3.76, 2011
School of Intercultural Studies, Fuller Theological Seminary, Pasadena, CA
Nonprofit Organization Management, 2006
UC Riverside Extension, Riverside, CA (Graduate Certificate)
Townsend Institute for International Relations & Management Development, 1990 & 1996
Summer Institute of Linguistics, Dallas, TX
Intercultural Communication Course for Pre-Field Assignment, 1990
Wycliffe & Jungle Aviation and Radio Service, Waxhaw, NC
Moody Aviation, Elizabethton, TN, 1989
FAA Airframe General Mechanic/Avionics Certification for JAARS assignment
College of the Desert, Palm Desert, CA, 1999
General Education requirements
Mesa Community College, San Diego, CA, 1973 – 1974
Business Mid-management and Industrial Technology
CERTIFICATIONS
CIA-CV HOA Board Leadership 2018
CAI Common Interest Development Law, 2019
Certified Fund Raising Executive® #53142 2011-2022
Credentialed Christian Nonprofit Leader® 2006-2013
Christian Leadership Alliance & Azusa Pacific University
CBEST Written Examination 2005
FAA Mechanic/Airframe Certificate 1990
PROFESSIONAL & COMMUNITY ACTIVITY
Speaking/Presentations
Chairman and Emcee: Greater Long Beach Leadership Prayer Breakfast 2007-2012
Workshop Presenter: Considerations for a Nonprofit Merger, CLA 2012
Workshop Presenter: Organization Lifecycle Analysis, Brewer Direct Seminar 2012 & CLA 2013
Organizational Representative and Speaker: MAF, WBT, CVRM, LBRM 1990-2012
Publications
“The Critical Shift: Ministry Collaboration is More Vital Than Ever.” Outcomes Journal (Christian
Leadership Alliance) 36, no. 2 (2012): 36-39. Also in Citygate Instigate Journal
“Leverage Point: Change Your Organization by Building Your People.” Outcomes Journal (Christian
Leadership Alliance) 37, no 3 (2013): 30-34. Also in Citygate Instigate Journal
Christian Examiner: Editorial Commentary 2011-2012
Long Beach Register & Desert Sun: Guest Columnist 2002-2024
Thesis & Project Papers (Partial Sampling)
Orientation to Theological Studies: Indigenization and the Development of Contextual Theologies
Reclaiming Missional Service: with a View of Rescue Missions
Organizational Dynamics: Lifecycle Analysis & Considerations for a Nonprofit Merger
Strengths (from Gallup, Strengths Finder)
Ideation, Deliberative, Strategic, Analytic, Significance
2
mw
Certifications & Awards Received
1st Place & Best of Show, AGRM Media Innovation Awards-Perspectus 2010
Alfred P. Sloan Award for Business Excellence in Workplace Flexibility 2008 & 2010
Certified Best Christian Workplace Award 2009
Chaplain Fellowship Ministries, Ordained Senior Chaplain 2006
Jefferson Award for Community Service nominee, Coachella Valley 2006
Excellence in Leadership nominee, CA Association of Nonprofits 2005
Inspiration Award - Rotary Club of Malaybalay, Philippines 1995
Past Community Involvements (Partial, Long Beach & Coachella Valley)
HOA Board President, Treasurer; Several Nonprofit Boards; Leadership Coach, Masters Program; LB Gang
Reduction, Intervention, Prevention Taskforce; LB Homeless Coalition; LB Rotary; LB Central Project Area
Committee; One Day Christmas Store for Disadvantaged Families; LB Chamber of Commerce, Government
Affairs Committee; Long Beach Leadership Prayer Breakfast, Chairman/Emcee; LB Police Foundation; LB
Citizen Emergency Response Team (CERT); Leadership Long Beach, Day Chair Instructor; LBNP Executive
Director Roundtable; LB Police Academy, Community Forum Speaker; Leadership Coachella Valley, Board
Chairman-elect; City of Palm Desert Technology Committee, Chairman; City of Palm Desert City General
Plan Advisory Committee; Coachella Valley Community Prayer Breakfast Committee; Riverside County 2-1-
1 Steering Committee, Founder & Chairman; Riverside County Homeless Coalition, Director Region D; Palm
Desert Chamber of Commerce Legislative Action Committee, Chairman; Member of Palm Springs, Palm
Desert, La Quinta, Indio & Coachella Chambers; Palm Desert Rotary, President-elect, Community Service
Director, Scholarship Committee
3
m-
Date: 6 / 7 / 2025
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME:
HOME ADDRESS:
MAILING ADDRESS: ____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL: ____FAX:
TELEPHONE: (HOME) ____ (CELL) _________________
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
BUSINESS ADDRESS:
BUSINESS TELEPHONE:
LENGTH OF RESIDENCE IN LA QUINTA:
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
Emmanuel Sanchez
10 Beautiful Years
X
Planning Commission I Housing Commission
Yes, I’ve watched approximately five Planning Commission meetings online. I also
planned to attend two meetings in person, but they were unfortunately canceled. Watching
these sessions has given me insight into how the Commission evaluates proposals and main-
tains the city's development standards. I’m looking forward to attending future meetings in
person to continue learning and staying engaged with local planning efforts.
36
Page 2 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
Born in Guanajuato, Mexico, my family moved to the Coachella Valley, where I grad-
uated from La Quinta High School with a 4.3 GPA. My extensive involvement in the school's
band program, including marching, symphonic, and jazz ensembles, provided me with mem-
orable experience performing at numerous city events. I have also been an active member of
St. Francis of Assisi Church in La Quinta for many years, serving as a Eucharistic Minister,
Master of Ceremony, and at times delivering the Holy Communion to the sick.
My Bachelor’s degree in Architecture from California Baptist University equipped me
with a strong understanding of zoning regulations, site limitations, safety, and accessibility
are essential principles in urban planning. Academic projects in I have designed in Riverside,
such as designing public pavilions and a library, of which required me to consider the com-
munity’s needs and the impact of design on the surrounding environment.
To fund my education, I worked in several roles, including solar sales, shift managers,
laboror, and bartending. These experiences developed my leadership, communication, and
problem-solving skills, as well as my ability to understand and address the needs of diverse
populations. Specifically, my sales experience emphasized listening and empathy, while shift
management strengthened my ability to lead teams and manage operations effectively.
Returning to the Coachella Valley, I contributed to the Cotino project, gaining practi-
cal experience in local development. Recognizing the importance of community connection, I
am passionate about creating more social hubs in La Quinta, particularly for our newer gener-
ations. I believe my architectural training and diverse experiences will enable me to contribute
meaningfully to the Planning Commission, ensuring that La Quinta’s development prioritizes
both functionality and community well-being.
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Page 3 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS TO
ADDRESS THOSE ISSUES OR PROBLEMS?
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE THAT WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
The Planning Commission advises the City Council on land use decisions, including
reviewing development applications, zoning changes, and ensuring projects align with La
Quinta’s General Plan and zoning ordinances. I understand that the Commission follows a
structured process, meets twice a month, and plays a key role in reviewing design proposals
and maintaining responsible community growth. With my background in architecture, I hope
to contribute informed and thoughtful insight to that process.
With a degree in architecture, I’ve developed skills in reading and interpreting zoning
codes, ordinances, and design standards. I’m experienced in modeling city-wide concepts,
researching site and planning data, and considering how individual developments impact a
community. While I’m still learning how these regulations play out in practice, I approach
problems with long-term thinking; considering effectiveness, intent, and public impact. My
technical abilities, paired with a genuine desire to serve, would help me contribute a fresh and
thoughtful perspective to the commission.
From following Planning Commission meetings, I’ve noticed that they frequently ad-
dress complex issues related to development projects, such as determining parking require-
ments for new structures. I also recall discussions about environmental concerns, like the need
to drain the La Quinta park lake for maintenance while considering the relocation of wildlife
and proper water disposal. These examples highlight the Commission’s role in balancing growth
with community and environmental needs. I believe addressing these issues with a strong focus
on sustainable solutions and community input can help improve outcomes.
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Dear Members of the Planning Commission,
I am writing to express my sincere interest in serving on the City of La Quinta Planning/Housing
Committee. As a recent graduate of California Baptist University with a Bachelor’s degree in Architec-
ture, I have developed a deep appreciation for how thoughtful city planning and design can positively
influence communities and improve quality of life for residents.
While I may not have direct professional experience in city planning, my academic background
has equipped me with a broad understanding of urban development principles, the impact of design
on people’s daily lives, and the importance of planning with the greater good in mind. I am passionate
about contributing to the growth and wellbeing of La Quinta by applying this perspective in a collabora-
tive and respectful way.
I am committed to learning, working diligently, and serving my community humbly. I bring a
mindset focused on cooperation and open communication, avoiding politics or personal agendas. My
goal is simply to support thoughtful planning decisions that benefit all residents and foster a thriving
city.
Thank you for considering my application. I would be honored to have the opportunity to con-
tribute to La Quinta’s continued success and development.
Warm regards,
TO:
City of La Quinta
Planning Commission / Housing Committee
8 June, 2025
BA. Architecture
Emmanuel Sanchez
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Work Experience
As well as the standard tasks expected of a bartender at El Torito,
I also was tasked with the regularly assistance in ;
-weekly inventory reports and organization.
- positions such as Waiter, Cocktail server, barback, and busser.
BARTENDER
Main task was to receive material and sort for individual customer
orders, and help load material, as well as to display material for
showroom. Learned skills from
- operating propane forlift to help customers load tile and slabs.
- inventory and knowledge of materials +products sold in Arizona Tile.
- properly and safely packaging material for transportaion.
WAREHOUSE MEMBER
Organized shift roles, and responsibilities, while supervising all
operations, maintaining proper knowledge of procedures and
standards.
- Managed daily reports, weekly deposits and coin orders .
- Responsible for daily and weely inventory counts, deliveries .
SHIFT LEAD/ MANAGER
Personal Training, Workouts, Diets
Landscaping, Backyard remodeling
experience
Math: Tutoring, mathematical theories
and practical applications
Freehand sketching
INTERESTS
SKILLS
EDUCATION
CALIFORNIA BAPTIST 2025
Riverside, CA
LA QUINTA HIGH 2020
La Quinta, CA 4.3 GPA
BA. Architecture
COMPUTER MODELING PROGRAMS
FLUENT IN SPANISH
GRAPHIC DESIGN PROGRAMS
RENDERING PROGRAMS
Twinmotion Enscape
Revit
Sketchup
AutoCAD
Rhino
2025 FRAMING CREW LABORER
SOLAR SALES REPRESENTATIVE
-Learned fundamentals of solar energy systems and sales strategies
-Conducted outreach and developed communication skills
-Assisted with site prep, removing supports, and cleanup for framing
crew
-Maintained safety protocols and helped organize materials
La Quinta, CA
Rancho Mirage, CA
San Bernardino, CA
Palm Desert, CA
Riverside, CA
Riverside, CA Indio, CA
Motivated and hardworking professional with hands-on experience in customer
service, construction, and logistics. Skilled at learning quickly, adapting to differ-
ent roles, and working with both teams and customers. Passionate about commu-
nity service and long-term goals in housing, remodeling, and city development.
COMMUNITY INVOLVEMENT St. Francis of Assisi
La Quinta, CA
Cotino Project
El Torito
Arizona Tile
Sunrun
Carls. Jr
-Eucharistic Minister: Delivered communion to the sick and homebound
-Altar Server & Master of Ceremonies: Supported and led liturgical services
2023
2025
2022
2023
2021
2022
2020
2023
Architecture Graduate
EMMANUEL SANCHEZ
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ARCHITECTURAL PORTFOLIO
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My name is Emmanuel, a first-generation student from Irapuato, Guanajuato, and a recent
graduate with a Bachelor of Arts in Architecture from California Baptist University. My path has been
shaped by resilience, curiosity, and a sincere desire to help others realize the spaces they truly need and
imagine.
What draws me to architecture isn’t just the act of designing it’s the ability to listen, interpret, and translate people’s
needs into something physical and lasting. I find fulfillment in working with others to clarify their ideas, often helping them
understand what they want before they know how to express it.
In school, I explored design thinking, theory, and digital craft, communicating ideas through diagrams, models, and rendered
visuals using Revit, AutoCAD, SketchUp, Rhino, Photoshop, Illustrator, and InDesign.
Outside of architecture, A variety of jobs such as bartending has taught me how to stay composed under pressure, connect with
people quickly, and understand unspoken needs, skills I carry into every collaborative process. My time at Arizona Tile also
gave me direct exposure to the materials, logistics, and physicality of construction, grounding my perspective in both detail and
execution.
To me, architecture is a form of service — a chance to contribute something useful, thoughtful, and lasting to others. I hope to
be part of work that is as intentional as it is impactful.
Thank you for taking the time to view my portfolio. I’d love the chance to help build what’s next — together.
Best,
ABOUT ME
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BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE, CIVIC INVOLVEMENT
AND OTHER BACKGROUND. PLEASE BE SURE TO INCLUDE EXPERIENCES RELEVANT TO
DUTIES OF THE POSITION YOU SEEK.
I bring a diverse background in real estate development, business operations, and civic involvement, with
experience that aligns closely with the responsibilities of the Housing and Planning Board.
From 2018 to 2020, I was actively involved in the inner-city redevelopment of Calgary, Alberta, where I led
the acquisition, design, and construction of duplex properties. These projects required hands-on
coordination with city planners, architects, and contractors to ensure compliance with zoning regulations
and community guidelines. I gained firsthand experience in infill development, site planning, and
navigating municipal permitting processes and skills that directly translate to the work of this board.
Professionally, I have spent over a decade in business leadership roles, including owning and operating
multi-unit franchise locations in the quick-service restaurant sector. This has provided me with a strong
foundation in budgeting, long-term planning, and community engagement. I’ve also spearheaded several
startup ventures in the food and beverage industry, including launching a plant-based beverage brand
that emphasizes sustainable packaging and ethical sourcing.
Since relocating to La Quinta, I’ve taken a strong interest in contributing to thoughtful urban development
that balances growth with livability. My experience in both Canadian and U.S. markets gives me a unique,
cross-border perspective on housing trends, zoning challenges, and the importance of preserving
community character while accommodating responsible expansion.
I am committed to supporting the City of La Quinta in planning for a vibrant, inclusive, and sustainable
future, and I welcome the opportunity to bring my development and business experience to the Housing
and Planning Board.
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, ANDPROCEDURES OF THE
BOARD, COMMISSION, OR COMMITTEE YOU ARE APPLYING FOR.
I understand that the Housing and Planning Board advises on land use, zoning, and development to
ensure projects align with La Quinta’s General Plan and community goals. The Board reviews permits,
subdivisions, and conducts public hearings. My experience with urban infill and working with planning
departments has given me practical insight into these processes.
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD, COMMISSION, OR COMMITTEE,
AND DO YOU HAVE ANY SUGGESTIONS TO ADDRESS THOSE ISSUES OR PROBLEMS?
One key issue facing the Board is how to attract and retain younger families in La Quinta. As a new
parent, I’ve become more aware of school zoning challenges and the need for more family-friendly,
affordable housing options. To support long-term growth, I believe we should prioritize walkable,
mixed-use neighborhoods that appeal to young adults offering access to schools, coffee shops, and local
attractions. Emphasizing sustainability, thoughtful density, and affordability can help position La Quinta as
a vibrant, livable city for the next generation.
60
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU THINK YOU HAVE THAT
WOULD ENHANCE THE WORK OF THE BOARD, COMMISSION, OR COMMITTEE?
I bring a practical background in urban infill development, small business ownership, and long-term
planning. My experience coordinating with city planners, managing budgets, and working with diverse
stakeholders has strengthened my problem-solving and collaboration skills. As both a developer and a
new parent, I offer a balanced perspective that values smart growth, community needs, and
future-focused planning—qualities that can support the Board’s work in shaping La Quinta’s development.
61
JAI SINGH
___________________________________________________________________________________
Summary
A driven and strategic multi-unit franchisee with a proven track record of success in
business development, sales, and operations. Renowned for building and scaling
businesses, optimizing performance, and driving sustained profitability. Expertise includes:
❑ Multi-Unit Franchise Leadership
❑ P&L Management & Financial Strategy
❑ Team Development & Coaching
❑ Operational Excellence & Process Optimization
❑ AI & Data-Driven Business Innovation
❑ Customer Experience & Brand Growth
❑ Marketing Strategy & Revenue Generation
❑ Vendor & Supplier Negotiations
Work Experience
Infinitas Holdings Inc. - Owner Calgary, AB 2011 - Present
❑ 14 years of multi-unit franchisee leadership within Mucho Burrito franchise
system, a leading modern Mexican QSR brand demonstrating a proven track
record of operational excellence, revenue growth, and team leadership across
multiple locations.
❑ Spearheaded leadership and development of high-performing teams across
multiple Mucho Burrito franchise locations, overseeing 30+ staff while cultivating
a culture of accountability, efficiency, and continuous growth - driving strong
employee retention, peak operational performance, and sustained revenue
growth.
❑ Awarded "Rookie Franchisee of the Year" in my first year of business, recognized
as the top-performing new franchisee across the entire system for outstanding
leadership, operational excellence, and rapid business growth.
❑ Served as an Advisory Board Member (2012–2015), representing Southern
Alberta Mucho Burrito locations, providing strategic insights, operational
recommendations, and leadership to support franchise growth and system-wide
improvements.
❑ Expanded revenue streams by building a thriving catering and online ordering
business, while also developing a successful school fun lunch program that
provided convenient meal options for students and generated additional funding
for schools through a revenue-sharing model.
62
Jai Singh
❑ Leveraged strong analytical skills in P&L management and financial reporting by
developing custom Excel models that empowered store general managers to track
and optimize unit economics, resulting in better cost control, improved
decision-making, and increased overall profitability.
❑ Consistently drove operational excellence by ensuring strict compliance with
company standards, health and safety regulations, and local policies resulting in
multiple internal audit awards for operational excellence and cleanliness.
Maintained high-performing, well-run locations that set the benchmark for quality,
safety, and efficiency within the franchise system.
❑ Leveraged AI-driven insights to optimize labor, customer behavior, and in-store
operations, improving efficiency and profitability.
Nexen Inc. - Inside Sales Coordinator Calgary, AB 2008 - 2010
❑ Assisted Energy Marketers with the procurement of natural gas & electricity within
Western Canada for large commercial & industrial markets.
❑ Requested, loaded, and profiled customer data for energy marketers & agents.
❑ Developed marketing initiatives required to successfully attract and retain
customers such as online marketing campaigns and website development.
❑ Worked closely with core management teams from legal, credit, sales, trading,
and risk departments to ensure proper documentation of customer information.
❑ Profiled 30,000 data sites, recommended products to 400 participants, and
created 223 contracts for the successful renewal of the Alberta Urban
Municipalities Association (AUMA).
❑ Created discount models to payout and terminate various consultants.
❑ Received the 2009 employee recognition award for outstanding contribution.
Wells Fargo – Teller & Loan Service Specialist Phoenix, AZ 2006 – 2007
❑ Efficiently processed customer requests from deposits through to transfers for
numerous clients.
❑ Operated teller terminal and accurately recorded amounts received and prepared
report of transactions.
❑ Exceeded all sale targets in rookie quarter, followed by top seller for the following
three consecutive quarters.
❑ Achieved gold customer satisfaction results as reported by third party survey
company.
❑ Promoted within the first year to Loan Servicing Specialist.
Education
Bachelor of Science in International Business (3.5/4.0 GPA) 2004 – 2008
Western International University - Phoenix, AZ
63
PLANNING COMMISSION
JUNE 17, 2025
APPLICATIONS
1. Linda Bohlinger
2. Jason Dafforn
3. Veronica Flores
4. Robert Millar
5. Emmanuel Sanchez
6. Andrew Sincosky
7. Jai Singh
8. John Thekkethala
9. Austin Wasserman
ATTACHMENT 3
64
65
66
67
b
BOHLINGER
CONSULTING, LLC
LINDA BOHLINGER, MANAGING PRINCIPAL
Linda Bohlinger has more than 45 years’ experience in
the public transportation industry and is nationally
recognized for her project development, funding and
policy expertise. She provides a variety of services,
including funding strategy plans for major public
transportation infrastructure projects, public/private
partnership negotiations and other innovative
financial strategies.
Private Sector Career
• Managing Principal and Owner, Bohlinger
Consulting, LLC
• Vice President for strategic planning for two
engineering firms: HNTB and WSP USA.
Public Sector Career
• CEO, Deputy CEO, Planning Executive and Grants
Manager of the Los Angeles County Metropolitan
Transportation Authority (Metro)
• Executive Director of the South Florida Tri-County
Commuter Rail Authority
• Deputy Director of the California Transportation
Commission
• Manager of Planning for the Sacramento Area
Council of Governments (SACOG)
• Planner for the Southern California Association of
Governments (SCAG).
• English as a Second Language Teacher to Spanish-
Speaking migrant farm workers.
Bohlinger Consulting, LLC, 11/2016 – Current –
Managing Principal. Bohlinger Consulting, LLC, was
formed by Linda Bohlinger to provide senior level
advisory services, strategic planning and grants
management to public transportation agencies for
their infrastructure projects. Projects include:
• HNTB, Los Angeles County Metropolitan
Transportation Authority, Metro ExpressLanes
Program, funding and financing services.
• WSP USA, Riverside County Transportation
Commission (RCTC), Transit/Rail Program,
Strategic Planning, funding and financing services.
• KOA, City of Indio, Multimodal Hub. Lead for
future funding opportunities and management
plan for the construction and ongoing operations
of the “Festival Train” and a Multi-Modal Hub in
the City of Indio.
WSP USA, 1/2014 – 6/2016 – Vice President, US
Advisory Services. Linda provided expertise and
experience in the areas of funding strategies, grants,
financial planning, alternative delivery, value capture,
congestion pricing and other public policy issues to
public and private transportation clients. Projects
included:
• Southern California Regional Rail Authority,
Metrolink Strategic Plan and Short-Range Transit
Plan. Facilitator for Board workshops regarding
the development of the strategic plan for
Metrolink and facilitator for the Metrolink Board
Governance Ad Hoc Committee regarding
institutional structure, dedicated funding sources
and long-term operating and capital projects.
• Valley Metro, Phoenix, Arizona, Strategic Plan,
Development of a Strategic Plan including
organizational and risk assessment, Leadership
Team and Board workshops on vision, mission,
goals, priorities and performance measurements.
HNTB Corporation – 2000 – 2013– Vice President,
National Management Consulting. Linda’s
management consulting group provided a variety of
services, including funding strategy plans for major
public transportation infrastructure projects, joint
development projects, public/private partnership
negotiations and other innovative financial strategies.
Projects included:
EDUCATION
• MPA/Public Administration/University of Southern
California, Los Angeles, CA
• BA/Spanish/University of California, Santa Barbara,
CA
• UCSB Education Abroad Program, University of
Madrid, Spain and Teachers Credential Program in
Mexico City, Mexico. (Fluent in Spanish)
PROFESSIONAL AFFILIATIONS
Member, American Public Transportation Association
68
2
LINDA BOHLINGER
BOHLINGER CONSULTING, LLC
•Southern California Regional Rail Authority
(SCRRA), Linda led the independent Metrolink
Commuter Rail Safety Peer Review Panel. She
developed and led the panel of commuter rail
public and private sector experts to review and
recommend short, medium and long-term safety
improvements for Metrolink and the SCRRA
organization. The final report offered an
Enhanced Safety Action Plan with 64
recommendations on eight key issues.
•LOSSAN Rail Corridor Agency, LOSSAN Corridor
Strategic Implementation Plan, Project manager
for the Los Angeles-San Diego-San Luis Obispo
(LOSSAN) Corridor Strategic Implementation Plan.
This study included a short- and long-term
preferred service plan for intercity and commuter
train frequencies, reviewed potential governance
and administrative management options for the
future, and the financial resources available to
sustain the service.
•Port of Long Beach, City of Los Angeles, Linda led
the funding strategy plans and grants for the Port
of Long Beach Gerald Desmond Bridge
Replacement Project ($950 M) and the City of L.A.
Sixth Street Viaduct Replacement ($595 M).
South Florida Tri-County Commuter Rail Authority –
1998 – 2000 - Executive Director. Linda was
responsible for the full operational, construction,
planning and fiscal responsibility for South Florida’s
71-mile, 70 employee, and nine-member board
commuter rail system. She secured a $327 million
Federal Full Funding Grant agreement for Tri-Rail’s
Double Track program. Led Joint Development efforts.
Los Angeles County Metropolitan Transportation
Authority – 1990 – 1997 and 1979 – 1985 - Various
positions including Planning Executive Officer and
Chief Executive Officer (Interim). As CEO, Linda held
full operational, construction, planning and fiscal
responsibility for this $3.0 billion budget, 8,000
employees, 13-member board transportation
authority. Linda also held positions of Deputy CEO,
Executive Officer of Planning and Programming and
Deputy Executive Officer, Capital Planning.
She led the MTA’s countywide, multi-modal rail, bus
and highway capital planning, programming, grants
management, joint development and Benefit
Assessment District program activities and directed
the MTA’s long-range strategic financial planning
activities.
Linda secured $2.4 billion in federal New Starts funds
for the LA Metro Red Line Segments 2 and 3 and over
$2.0 billion for highway projects.
California Transportation Commission – 1986 – 1989
-Deputy Director for Transit Development.
Responsible for the State Transportation
Improvement Program and state and federal funding
for highway and transit projects within the state of
California.
Sacramento Area Council of Governments, 1985-
1986 – Manager, Transportation Planning. Led the
regional transportation planning efforts for SACOG’s
28 member cities and counties.
Southern California Association of Governments,
1974-1979, Planner for the SCAG regional area,
including Los Angeles, Ventura, Orange, Riverside, San
Bernardino and Imperial counties and cities.
Salt Lake City School District, 1972- 1974, English as
a Second Language Teacher for Spanish-speaking
migrant farm workers.
Board Positions
In addition to running board meetings for Los Angeles
Metro and Tri-Rail, and working directly with board
members as a consultant, Linda has the following
experience as a board member.
•1090 Edison Bohlinger Building Santa Ynez, CA - LLC
member and co-owner (Recently converted from
commercial to mixed use building (1st floor
commercial, 2nd floor short term rental units.)
Current Volunteer Board Positions
•Board Secretary and Officer, Knitters Haven 501c7
non-profit, 78115 Calle Estado, Ste. 101, La Quinta
•Board President, Woodhaven Women’s Golf Club
•Treasurer, Desert Weavers and Spinners guild
Previous Volunteer Board Positions
•President, Knitting Guild of the Desert
•President, Desert Falls Women’s Golf Association
•Executive Board Member, American Public
Transportation Association (APTA)
•Foundation Board President, APTA
69
Date: _______________
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME:_________________________________________________________________
HOME ADDRESS:_____
MAILING ADDRESS:_____________________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL:_______ FAX:________________________
TELEPHONE: (HOME)_______________________ (CELL) ____
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
________________________________________________________________________
________________________________________________________________________
BUSINESS ADDRESS:_____
BUSINESS TELEPHONE:_________________________________
LENGTH OF RESIDENCE IN LA QUINTA:____________________________________
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______NO
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
________________________________________________________________________
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION, OR
COMMITTEE? IF YES, WHEN AND HOW MANY?
________________________________________________________________________
________________________________________________________________________
06/09/2025
Jason Dafforn
Valley Sanitary District, General Manager
2 Years
X
Planning Commission
I have not attended a meeting in person; however, I have viewed prior
recorded meetings to become familiar with the board oversight.
70
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 2 of 3
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE, CIVIC
INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO INCLUDE
EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU SEEK.
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
I have spent my entire 30-year career serving the public needs; the first thirteen years in
private sector and the subsequent seventeen years in the public sector. Over those years,
I have held the responsibility for the overall success of a California public agency
overseeing Administration, Engineering, Operations, Customer Service, Community
Relations, and Public Outreach as it related to the water and wastewater utility. I am a
Licensed Professional Engineer and a certified Design-Build Associate with significant
construction experience which has given me the technical capabilities to oversee a vast
capital improvement program in excess of $500 million in recent years. Additional
planning work would include providing oversight on preparation of countless water,
wastewater, and recycled water master plans. I have also been engaged in review and
collaboration with local planning agencies as they periodically update their planning
documents. I have had the pleasure, over the past 17 years of working on strategic
programs focusing on the best use of local resources. I excel in the area of planning and
implementation of forward-thinking programs that include compliance with necessary
local and federal regulations.
71
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 3 of 3
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE APPLYING
FOR.
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD, COMMISSION, OR
COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS TO ADDRESS THOSE ISSUES
OR PROBLEMS?
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU THINK YOU
HAVE THAT WOULD ENHANCE THE WORK OF THE BOARD, COMMISSION, OR
COMMITTEE?
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A CURRENT
RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 7162 | FAX: (760) 777 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
I have general knowledge of Board regulations and functions related to process and
procedures. The Planning Commission is an advisory arm of the City Council and therefore
make recommendations to the City Council for action. The Planning Commission
oversees the City’s planning and zoning items.
I am not aware of specific issues that are currently facing the Planning Commission, but I
have always been intrigued by planning agencies who are able to have great vision for the
future of a growing community. A well thought out plan, that is properly implemented can
and will have an everlasting positive impact on the community.
My background in engineering and experience with planning document preparation review
and oversight enhance my ability to look beyond tomorrow in the endeavor to plan for the
future. Sometimes it is the simple question of “why, or why here?”, that guides the best results.
72
JASON DAFFORN, P.E.
GENERAL MANAGER
Highly accomplished Civil Engineer and public utility executive manager offering over 30 years of broad
engineering and extensive senior management experience in the administration, construction, maintenance,
capital improvements, development, planning, and general organizational leadership of domestic water and
wastewater utilities. Exceptional knowledge of municipal utilities and government operations, policies,
procedures, contract compliance and regulations. Collaborative manager intent on improving efficiency,
productivity, and achieving high level success while serving within the public sector.
AREAS OF EXPERTISE
Employee Development/Coaching Staff Leadership/Management Strategic Planning
Engineering Services Management Water & Wastewater Systems Capital Improvement Plans
Municipal Utilities/District Operations Contract Administration Water Resources
Budget Preparation/Oversight State and Federal Project Funding Public Policy
Construction Management/Inspection Project Management Grants and Low Interest Loan
PROFESSIONAL EXPERIENCE
VALLEY SANITARY DISTRICT; INDIO, CA 06/2023 – Present
General Manager
Under general policy guidance from the Board of Directors, plans, organizes, integrates, fiscally controls, directs,
administers, reviews and evaluates the activities, operations, and services of the District; recommends Board
adoption of the District's Strategic Plan and annual business plan; ensures execution of short - and long-term
goals and objectives consistent with the Strategic Plan and annual business plan; ensures District operations and
functions effectively serve the needs of customers/rate payer s throughout the District’s service area, while
complying with applicable laws and regulations.
• Plans, organizes, controls, integrates and evaluates the work of all District departments to ensure that
operations and services comply with the policies and strategic direction set by the Board of Directors .
• Develops and recommends adoption of a District Strategic Plan and annual business plans; directs the
development and implementation and monitors the accomplishment of short - and long-term plans,
goals and objectives to achieve the District's mission, Strategic Plan, Board.
• Directs the annual rate setting and participates in public and Board hearings on proposed rates.
• Directs and monitors implementation of adopted budgets; directs development and implementation of
the capital improvement program and all major engineering and construction projects financed by
District, grant-in-aid, loan and bond issuances; directs and monitors the development, implementation
and evaluation of plans, policies, systems, financial strategies and procedures to achieve short - and
long-term District-wide goals, objectives and work standards.
• Provides leadership and works with the executive team to develop and retain highly competent,
customer-service oriented staff.
73
• Directs and oversees the preparation of analyses and recommendations regarding policy issues and
long-range plans to address District service area needs.
• Directs and oversees the analysis of proposed legislation and regulation; directs and participates in
industry and intergovernmental activities to influence legislative and regulatory change consistent with
the District’s interests and needs; serves as the District's chief representative in dealings with
constituent cities in the District’s service area, and with other industry and governmental agencies,
professional organizations and elected officials.
ELSINORE VALLEY MUNICIPAL WATER DISTRICT; WESA, Lake Elsinore, CA 05/2017 – 6/2023
Director of Engineering and Water Resources
Promoted to improve and enhance the engineering and water resource program; create and promote a cohesive
environment that fosters success across boundaries, implement appropriate and necessary organizational
changes to improve department and program efficiency. Accountable for accomplishing departmental planning,
operational goals, objectives, and for furthering District strategic plan within general policy guidelines.
• Enhanced the comprehensive CIP schedule and implementation plan.
• Develop collaborative relationships with neighboring agencies and municipalities served.
• Assist and provide oversite for Federal and State funding opportunities.
• Collaborate with Districts Government Relations Officer on State and Federal Lobbying efforts.
• Further enhanced training programs, educational modules, and employee recognition programs to
facilitate employee engagement and improve performance in achieving customer service goals.
• Continue to provide highly responsible and complex staff assistance and administrative support to the
General Manager and Board of Directors as well as various outside agencies, including regulatory
agencies.
• Develop and implement internal programs to increase synergy and effectiveness across both
departments.
• Implement long-range and immediate plans to best utilize the Meeks and Daley assets; oversee
completion and approval of the Maximum Benefit Salt Management Plan; and determine the best
approach for securing additional imported water conveyance/supply capacity.
• Represent District on the Technical Advisory Committee (TAC) for the Joint Powers Authority (JPA)
called the Santa Rosa Regional Resource Authority (SRRRA)
• Further develop and prepare a strategic plan for long-term department(s) goals.
• Develop long-term water storage program for future drought resiliency.
• Evaluate effectiveness of internal programs (increase synergy and effect iveness across departments).
ELSINORE VALLEY MUNICIPAL WATER DISTRICT; WESA, Lake Elsinore, CA 11/2015 – 05/2017
Engineering Manager
Hired to improve and enhance the engineering and capital program; assess and analyze current department
structure and implement appropriate and necessary organizational changes to improve department and
program efficiency. Accountable for accomplishing departmental planning and operational goals and objectives
and for furthering district goals and objectives within general policy guidelines.
• Oversee and provide direction for all development and capital engineering programs, operations,
functions, and activities of the Engineering division including project planning, design, environmental
74
programs/planning and compliance, design, construction, permitting for all district facilities,
infrastructures, and document management services and activities.
• Revamped responsibilities for key supervisory roles within the Engineering department to ensure
cohesive productivity, accountability, and ownership for projects.
• Developed training programs, educational modules, and employee recognition programs to facilitate
employee engagement and improve performance in achieving customer service goals.
• Provide highly responsible and complex staff assistance and administrative support to General
Manager and Board of Directors as well as various outside agencies, including regulatory agencies.
• Manage and participate in the development and administration of the division budget.
• Implement long-range and immediate plans and objectives of the district and formulate objectives into
specific capital improvement plans. Continually evaluate plans to ensure planned scope of work, capital
improvement program schedule, and budget is met.
• Negotiate a variety of contracts and agreements in conjunction with other district management for
developer and reimbursement agreements.
CITY OF OCEANSIDE WATER UTILITIES DEPARTMENT, Oceanside, CA 06/2007 – 11/2015
Interim Water Utilities Director (11/2014 – 11/2015)
Under policy direction from the City Council, exercised complete oversight and control of entire water and
wastewater operations. Tackled issues related to state-wide mandatory water restrictions and brought forward
a rate increase to sustain organization well into the future.
• Managed a team of personnel and resources to provide efficient and reliable high-quality water and
wastewater service to the City in compliance with federal and state regulations.
• Supervised development and implementation of capital improvement program and operating budget.
• Prepared comprehensive and complex technical administrative and economic studies, reports and
recommendations related to water/wastewater rates, programs, and operations. Served as a technical
advisor to the City Council and City Manager on department related matters.
• Developed and maintained public relations through civic and community organization activities .
Water Utilities Division Manager (02/2012 – 11/2014)
Promoted to deliver administrative leadership for all capital improvement projects, water and wastewater
engineering and design; Geographic Information Systems, SCADA, and environmental programs; determined
the effectiveness of selected programs.
• Designed city-wide water, wastewater, and recycle water master plans, outlining the roadmap for the
capital program, repair and rehabilitation program, and prepared for future expansions.
• Identified short-term and long-term projects needed to establish program, including rate structure and
budget forecasts. Presented to City Council, community groups and other governmental officials.
• Implemented necessary rate increases to properly fund the entire program.
• Reviewed project progress and prepared status reports for the Water Utilities Director, recommended
solutions to administrative, management, and operational issues.
• Executed long-range plans and programs; reviewed and implemented strategies for federal, state, and
local legislation.
75
• Conducted extensive research projects to identify and evaluate opportunities for improving efficiency.
• Assisted with preparation and administration of departmental budget and monitored expenditures.
• Responded to and resolved difficult and sensitive citizen inquiries and complaints.
Water/Wastewater Project Manager (06/2007 – 02/2012)
Hired to implement budgeted capital improvement programs within the City from start to finish. Successfully
managed full scope of multiple major water and wastewater capital improvement projects, expansion and rehab
for Water Utilities Department encompassing the preparation, solicitation, assembling, and evaluation of
requests for proposals.
• Supervised the work of water and wastewater staff, developers, engineering consultants, outside
consultants and their employees during major water and wastewater construction projects.
• Oversaw the acquisition of water systems, water reservoirs, storm drains, and sanitary sewer systems
including preparation of construction plans and specifications.
• Coordinated activities with state and federal government and provided information and assistance to
the public regarding water and wastewater issues affecting the community.
• Prepared budgets for major projects; administered construction contracts; and ensured proper
inspection of water and wastewater construction projects.
Additional Career Experience
Project Manager, JACK L. MASSIE CONTRACTOR INC., Williamsburg, VA 2006 – 2007
Planned, organized, and managed the full complement of commercial construction services for Site
Development Contractor. Responsibilities included design and blueprint review and analysis of projects,
preparation of construction documents, bidding, negotiations, subcontractor selection, material purchasing,
scheduling, project budget, building code compliance, project deve lopment, quality control, change orders,
request for information, and permits.
Development Manager, DAFFORN INC., Angola, IN 2003 – 2006
Launched and oversaw operational activities for land development company including land acquisition, permits
and approvals, water and sewer design and approval, contractor negotiations, pricing and budgeting, property
and construction financing, construction layout and design, subcontractor negotiations, scheduling, and
construction site management.
Head of Operations, DAFFORN EXCAVATING INC., Fort Wayne, IN 1993 – 2006
Directed all operations of a construction company ranging from contract acquisition to project close out
including site surveys, project cost estimates and scope, permits, change orders, request for information, and
construction layout and design. Negotiated customer and subcontractor agreements, estimated and prepared
public bids. Procured and maintained equipment and materials. Hired and scheduled personnel. Performed
business accounting functions including A/P, A/R, balance sheet, and P&L statements.
76
EDUCATION, CERTIFICATIONS & LICENSES
CALIFORNIA BOARD FOR PROFESSIONAL ENGINEERS, LAND SURVEYORS, AND GEOLOGISTS
Licensed Civil Engineer
DESIGN-BUILD INSTITUTE OF AMERICA
Associate Design-Build Professional Certificate
STATE OF CALIFORNIA DEPARTMENT OF PUBLIC HEALTH
Water Treatment Operator Grade T2
Water Distribution Operator Grade D2
PURDUE UNIVERSITY, Fort Wayne, IN
B.S. Construction Engineering Technology
TECHNICAL SKILLS
Microsoft Office: Word, Excel, Project, PowerPoint, Outlook
77
Date: May 30, 2025
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&200,66,2125&200,77((
1$0( Verónica Flores
+20($''5(66
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(IF DIFFERENT THAN HOME ADDRESS)
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AECOM, Senior Project Director, ESG Lead PgM
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No
78
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 2 of 4
%,2*5$3+,&$/ 6.(7&+ ,1&/8',1* ('8&$7,21 :25. (;3(5,(1&( &,9,&
,192/9(0(17 $1' 27+(5 %$&.*5281'3/($6( %( 685( 72 ,1&/8'(
(;3(5,(1&(65(/(9$1772'87,(62)7+(326,7,21<286((.
As Senior Project Director, Sustainability and ESG Lead within AECOM’s Program
Management global business line, I bring extensive expertise in overseeing complex, multi-
stakeholder infrastructure and development programs that align with long-term community
planning goals. My role includes providing strategic oversight and ensuring compliance with
regulatory frameworks, environmental standards, and fiscal accountability—skills directly
applicable to the Planning Commission’s responsibilities in reviewing land use proposals,
zoning amendments, and development permits.
I have successfully managed local bond programs, where I lead program and project
management oversight to ensure alignment with community needs, established budgets, and
sustainability objectives. This experience has honed my ability to evaluate technical reports,
coordinate with public agencies, and engage diverse stakeholders to balance growth with
environmental stewardship and community character preservation.
I am committed to fostering inclusive public participation and transparent communication
within La Quinta’s diverse population. I am passionate about contributing my technical
expertise and collaborative leadership to the Planning Commission, helping to guide
responsible land use ensuring that growth in La Quinta reflects our community’s values of
sustainability, inclusivity, and responsible stewardship. My bilingual proficiency in Spanish
and English allows me to connect with and represent our diverse population. I am eager to
bring my expertise in program management, regulatory compliance, and sustainable
development to the Planning Commission, working collaboratively to shape a vibrant,
equitable future for the City of La Quinta. Thank you for your consideration.
79
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 3 of 4
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I have an understanding of the functions, regulations, and procedures governing the La
Quinta Planning Commission who serves as an advisory body to the City Council on all
planning and development matters, including development and maintenance of the City’s
General Plan, review of new development applications, design review, and the development
of specific plans. The Commission is responsible for holding public hearings, reviewing
zoning ordinances, subdivision maps, conditional use permits, and variances to ensure
consistency with the General Plan & local land use policies. Actions taken by the Commission
are based on fact supported by substantial evidence, and all decisions are made impartially,
with a strong emphasis on public involvement, transparency, and legal compliance. I am
familiar with the need to balance technical staff analysis with community input, to promote
consensus, and ensure all procedures are conducted efficiently, equitably, and in accordance
with applicable policy and regulations.
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One of the most significant challenges facing the La Quinta Planning Commission I believe
is to be able to manage responsible growth while preserving the unique character and
environmental assets of our city. As La Quinta continues to attract new residents and
investment, the Commission must navigate complex challenges such as balancing housing
needs with open space preservation, ensuring infrastructure keeps pace with development,
and integrating sustainability and climate resilience into every decision. Additionally, the
Commission faces the challenge of fostering meaningful community engagement,
particularly among underrepresented groups, to ensure that planning decisions reflect the
diverse voices of our city.
To address these challenges, I believe the Commission can leverage innovative planning
tools, data-driven decision-making, and best practices in sustainable development. My
background in leading large-scale, multi-agency programs has taught me the value of
transparent processes, robust stakeholder engagement, and continuous improvement. For
example, adopting digital platforms for public input and utilizing GIS-based scenario
planning can enhance both transparency and efficiency. I also see opportunities to
strengthen partnerships with local organizations and educational institutions to promote civic
education and participation in planning processes.
If selected, I would bring a collaborative, solutions-oriented mindset to the Commission,
drawing on my experience in program management, regulatory compliance, and
sustainability. I am committed to helping the Commission turn challenges into
opportunities—whether it’s by advancing green infrastructure, supporting diverse housing
options, or fostering a culture of innovation and inclusivity. By working together, I am
confident that we can guide La Quinta toward a vibrant, resilient, and equitable future.
80
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 4 of 4
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I combine deep technical expertise with a genuine passion for community service and
sustainable growth. My career trajectory has equipped me with a comprehensive
understanding of land use planning, regulatory compliance, and the complexities of
managing large-scale public projects. I am adept at interpreting and applying planning
regulations, analyzing technical documents, and facilitating consensus among diverse
stakeholders.
What sets me apart is I am professional but personable, and bring dedication and
unwavering commitment to serve. My collaborative approach and commitment to
transparency, inclusion, and innovation are unmatched. I believe in listening first, engaging
all voices, and making decisions rooted in both data and community values. My bilingual
fluency in Spanish and English enables me to bridge communication gaps and ensure
broader participation in civic processes. I am also skilled at leveraging technology and best
practices to enhance public engagement and streamline decision-making.
Above all, I care deeply about my city and the future of La Quinta. I am committed to
preserving our city’s unique character while embracing opportunities for thoughtful,
sustainable development. My leadership, technical acumen, and dedication to public service
will help the Commission navigate challenges and seize opportunities to create a vibrant,
resilient, and inclusive community for all.
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5(680(,)<28:,6+
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CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
81
04/2024
Verónica Flores, Assoc. AIA, DBIA, LEED-AP BD+C, WELL-AP, Fitwel Ambs., GGP, GPCP, ISSP,
CSI-CDT, ENV-SP, EcoDistricts-AP, ASHE
Senior Project Director, Sustainability + Sustainable Legacies Lead, PgM
Overview
Verónica, is a proven leader in sustainability program management with a track record of
integrating innovative, net-zero design solutions into complex capital asset portfolios—driving
measurable improvements in environmental performance, operational efficiency, and
stakeholder engagement across diverse facility types. She is a results-driven Senior Project
Director with over 25 years of local experience and expertise in program management,
sustainability planning, and technical design leadership. Her strength is in delivering complex
construction oversight projects and programs through a sustainability lens from inception
through completion. From complex healthcare and educational projects with a focus on healing
and learning environments, she is adept at integrating sustainability into large-scale capital
programs, Verónica excels in developing strategic roadmaps, implementing lean strategies, and
leading cross-functional teams to achieve high-impact outcomes. Prior to AECOM, Verónica led
the Criteria A/E team + sustainability LEED for Harbor-UCLA Medical Center, which is the
“hospital of choice” for both the World Cup 2026 and LA28.
Verónica has extensive field experience leading teams through various delivery systems,
procurement methods and contract types; including traditional delivery methods; design-bid-
build (DBB), CM at Risk (CMaR), multi-prime (MP) and design-build (DB). She is very well-versed
in numerous procurement methods including Best Value (BVS), Low Bid, Negotiated,
Qualifications-Based (QBS) and Sole-Source (or Direct Select) and has experience with numerous
contract formats including Unit Price, Target Price, Lump Sum (or Fixed Price), Guaranteed
Maximum Price (GMP) and Cost Plus Fee and hybrid/mix of various methods including P3 and
Progressive DB.
Core Competencies
Program & Project Management: Expertise in managing multi-billion-dollar capital
improvement programs from inception to completion.
Sustainability Leadership: Proven ability to integrate Sustainable principles into
institutional policies, achieving ISI Envision, LEED Gold/Platinum certifications and Net
Zero Energy goals on ground up, and major remodels and modernizations.
Strategic Planning: Skilled in developing comprehensive sustainability roadmaps and
frameworks for large-scale projects.
Regulatory Expertise: Extensive knowledge of California & National Codes & standards
Procurement & Delivery Systems: Proficient in DBB, CMaR, MP, DB, P3, Best Value
Selection (BVS), and hybrid models.
Stakeholder Engagement: Experienced liaison to clients, contractors, design-build
teams, and regulatory authorities.
Education & Training: Certified Instructor for LEED, WELL, ENVISION; adept at hosting
workshops and mentoring professionals.
Benchmarking & Target Setting: Establish performance baselines and develop data-
driven targets that align with organizational goals
Operational Efficiencies: Continuous Improvement and Best Practices Implementation
As Sustainable Legacies Lead for PgM Business line, Verónica plays an integral part in the
development and implementation of internal policy, develops QA/QC processes and company
policy, devising roadmaps and comprehensive frameworks with clear objectives and a series of
Lean strategies to achieve them. She has led organization-wide education programs, training
new hires and hosting in-depth workshops in various subjects, including Project Management,
Construction Administration/Project Closeout, and 3rd-party project verification processes. She
combines deep technical knowledge of California regulatory requirements (DSA, HCAI) with
extensive field experience across diverse delivery systems, procurement methods, and contract
types. She is a Certified Instructor with Green Building Research Institute (GBRI) and hosts exam
prep courses for numerous ratings systems including LEED, ENVISION, WELL, GBI, and ISSP.
Areas of Expertise
Project + Design Management
Contract Administration
Sustainable Development +
Resilience (SME)
Climate Action Planning
Establishing Standards + Lean
Procedures
Multiple Delivery Methods
Team Building + Collaboration
Years of Experience
With AECOM: 5
With Other Firms: 25
Education
MS, Green Building, San
Francisco Institute of
Architecture
BA, Urban Planning, UCLA
Professional Designation,
Construction Management,
UCLA
Certifications/Registrations
DBIA, #D1962
Assoc. AIA, #38593090
LEED AP BD+C, #54091
CSI-CDT: Reg. 1425117
WELL AP, #0002892
Certified Green Globe
Professional, #207788
ENV SP, #16575
OSHA 30-Hour
Professional Affiliations
Design-Build Institute of
America
US Green Building Council
American Institute of
Architects
International WELL Building
Institute
Green Building Initiative
Institute for Sustainable
Infrastructure
Construction Specifications
Institute
Construction Management
Association of America
International Society of
Sustainability Professionals
EcoDistricts
Assoc. Women in
Architecture+Design
82
Project Experience
San Bernardino Community College District, Measure CC Bond Program, San Bernardino, CA, 2019 – ongoing: Serves as Sr. Planning
and Design Manager and Sustainability Subject Matter Expert (SME) and advisor to entire team, working jointly with the District to
establish robust Districtwide sustainability measures, guidelines, standards and procedures. AECOM is serving as program manager for
SBCCD’s $470 million capital improvement program to update its aging facilities. The bond encompasses the repair/replacement of
roofs, plumbing systems and electrical systems; upgrading and modernizing classrooms, labs and student centers; updating campus
security systems; and improving building accessibility at San Bernardino Valley College and Crafton Hills College. As program manager,
our team is responsible for establishing the framework for the bond program as well as procuring, and ultimately overseeing, the
construction management team firms managing construction on site. Verónica has been instrumental in devising roadmaps and
establishing a framework for integrating sustainability into institutional policy and practice, helping implement a strategic sustainability
planning process to establish a set of sustainability goals to guide future operations. All new buildings are targeting LEED Gold at a
minimum with most on target for LEED Platinum. All existing-to-remain structures are being modernized to the latest energy
conservation measures, incorporate alternative energies, water conservation measures and waste management and recycling program
resulting in high-efficiency buildings, lean central plant operations, and solar energy production that is environmentally responsible and
resource-efficient.
Peralta Community College District, Measures A & G Bond Program, Oakland, CA, $1B, 2021 – ongoing: Serves as Sustainability
Program Lead and advisory role to the Program Executive. AECOM is providing program management services, including program kick-
off services, which allow the District to continue the activities of Measure A and the start-up and management of Measure G. During the
election of November 2018, Northern Alameda County voters overwhelmingly approved Measure G, the District’s $800 million bond
proposal to facilitate improvements to facilities and new construction. The bonds bring much-needed improvements to Peralta colleges,
allowing the District to address several priorities and better serve the region’s diverse communities. Building projects include
development at each of the four Colleges: Berkeley City College (BCC West), College of Alameda, Merritt College, and Laney College. This
program also includes infrastructure improvements for health and safety, accessibility, and sustainability to existing facilities at all four
campuses.
Los Angeles County Department of Public Works, Harbor-UCLA Medical Center Master Plan, Torrance, CA, $2 billion, 2016 – 2020 As
Campus Architect, led Design & Sustainability A/E team of more than 40 architects to define and author the scoping criteria for the 76-
acre medical campus and to implement system-wide sustainability guideline and metrics, making this the first Net Zero Energy Medical
Campus in the west for the largest county in the nation. The main goal of the planning effort was to develop a state-of-the-art master
plan in time for the 2028 summer Olympics that defines the relationship between the clinical, educational, and research components of
the Medical Campus. Evaluated micro-grids and met with OSHPD (HCAI) officials to accept alternative design strategies in exemplary
building design and minimize building energy requirements, and to design renewable energy systems. The project is on track to achieve
both LEED-Gold and Envision Silver levels. Verónica authored the Department of Public Works’ first Sustainability Design Guidelines
which will serve as Los Angeles County’s framework for future healthcare developments.
Los Angeles County Department of Public Works, Martin Luther King, Jr. Medical Center, Los Angeles, CA, $194 million, 2010 – 2016:
Served as Senior Project Design Manager/Sustainability Lead, leading the design-build team through the redevelopment of a 38-acre
medical campus. The project comprised of three main components: hospital renovation, upgrade of the Central Plant, and construction
of the New Ancillary Service Building. The team met an unprecedented schedule comprised of five existing buildings, three new
buildings, two tunnels, two LEED buildings, 10 OSHPD permits and 76 separate increments with staggered timelines in which buildings
came online, requiring phased design and strategic phasing and sequencing of construction. The project was awarded USGBC
Sustainable Innovation Project of the Year 2015 – Health & Wellness.
Los Angeles County Department of Public Works, Martin Luther King, Jr. Medical Center In-Patient Tower Renovation, Los Angeles,
CA, $90 million, 2010 – 2015: Served as Senior Project Design Manager/Sustainability Lead, leading the design-build team through the
redevelopment of a 38-acre medical campus. The Inpatient Tower (IPT) project comprised of a 190,000-square-foot, six-story inpatient
tower which features an updated steel and glass exterior and state-of-the-art technology. The hospital provides 120 beds, imaging,
emergency, labor and delivery, acute care and health education and outreach programs. The project is certified LEED Silver.
Los Angeles County Department of Public Works, Martin Luther King, Jr. Medical Center New Ancillary Service Building, Los Angeles,
CA, $95 million, 2013 – 2016: Served as Senior Project Design Manager/Sustainability Lead for a LEED Gold project of more than 15
buildings comprised of new and existing facilities, central plants and pedestrian tunnel, all with staggered timelines in which projects
came on/off line in an occupied campus. The Ancillary Service Building project incorporated a 25,917-square-foot, two-story building
with basement which was comprised of administrative offices and support services, main kitchen, exterior dining patio, main lobby, and
concourse connecting to existing medical campus.
University of California, Los Angeles – Ronald Reagan-UCLA Medical Center, West Los Angeles , CA, $415 million, year – year: Served
as Contract Administrator/Sustainability Lead for the 1.2 million-square-foot, 520-bed new hospital. This was a complete replacement
facility for the existing hospital that was seismically damaged. As part of the consulting Architect A/E Team, Verónica was principally
responsible for administering the contract and construction administration, and incorporating sustainability strategies for the large
design team. The project included planning and design of the state-of-the-art digital imaging, a 23,000-square-foot new emergency
department, and an additional 110,000 square feet that includes clinical laboratory, nutritional services, central sterile and other
support functions.
83
Date: _______________
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME: ________________________________________________________
HOME ADDRESS: _____________
MAILING ADDRESS: ____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL:__________ FAX: ___________________
TELEPHONE: (HOME) _______ (CELL)______
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
_______________________________________________________________
_______________________________________________________________
BUSINESS ADDRESS: ______
BUSINESS TELEPHONE: ______________________________
LENGTH OF RESIDENCE IN LA QUINTA: ___________________________
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
_______________________________________________________________
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
_______________________________________________________________
_______________________________________________________________
2/25/25
Robert Andrew Millar
Self Employed with Desert Sotheby's International Realty as a Global
Real Estate Advisor and Agent
September 2020 - present
X
Planning Commission
Not La Quinta's City Planning Commission - but I've attended numerous City
Planning Commission meetings across the country.
84
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 2 of 3
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
Please see attached
KN
Page 3 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS
TO ADDRESS THOSE ISSUES OR PROBLEMS?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE THAT WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
The planning commission acts as an advisory board to the City, reviewing and making recommendations on land use,
development plans, zoning regulations, and other community development issues, essentially guiding the future
growth and physical design of a city or town by ensuring new projects align with the community's overall vision
as outlined in the La Quinta general plan.
A number of issues face this commission, at the top of the list will be how to meet the state's mandated
affordable housing goal of 1530 new units by 2029; how the availability (or lack thereof) of power from IID
will impact our ability to grow; and ensuring the City's investment in Talus/Silver Rock reaps benefits for the
greater La Quinta community.
I am known as a leader and diplomat. My previous clients and firms have praised my ability to find creative
resolutions under some of the most difficult and complex negotiation scenarios. I have 25+ years working
as an advocate for corporate interests at federal, state and local regulatory, permitting and planning agencies to ensure
to promote both public and private interests and the deployment of infrastructure.
KE
ROBERT ANDREW MILLAR
SUMMARY
Seasoned executive with more than two decades of legal and policy advocacy
experience at the intersection of infrastructure, law and technological innovation.
SKILLS & ABILITIES • Excellent communicator and public speaker
• Significant experience creating high-performance multi-disciplinary teams
• Reputation for advancing collaborative stakeholder partnerships and advocacy
resulting in the construction of local state and federal infrastructure projects
BIOGRAPHICAL
SKETCH
PROFESSIONAL
EXPERIENCE
I am an accomplished lawyer, with nearly 25 years of experience advising startup and
Fortune 50 clients on complex real estate, regulatory and multiparty infrastructure
negotiations. Over the course of my legal career, I have provided strategic counsel to
close more than $10B of merger and acquisition targets.
In 2021, as part of the “Great Resignation,” I retired from my corporate legal role with
Crown Castle, intending to learn golf, play a lot of pickleball and split my time between
a primary home in La Quinta and a vacation home in Kona. What I discovered, upon
retiring, is that I am happiest when I am working. I have recently begun advising
private parties on the purchase and sale of luxury residential real estate in the greater
Palm Springs area.
I am also a U.S. Army veteran and self-taught real estate investor. After graduating law
school, I bought and flipped my first home as a side gig and thus began my love for real
estate. In 2006 I founded a boutique real estate investment firm where I led
acquisition, renovation, legal conversion and property management for single and
multi-family real estate investments.
I graduated law school in 2001, from Columbus School of Law at The Catholic University
of America. I served in the U.S. Army from 1994-1998. And I graduated with a business
degree from Seattle University in 1994.
GLOBAL REAL ESTATE ADVISOR, SOTHEBY’S INTERNATIONAL REALTY
2024 – Present
Advise clients on the purchase and sale of luxury residential real estate in the Greater Palm
Springs area. In first year as a real estate advisor, I have focused on raising the profile and value
of residential real estate in communities at The La Quinta Country Club. In 2024 home prices at
La Quinta Golf Estates saw an overall increase in sales price of 28.9%. The only other luxury
desert golf community that saw greater gains in 2024 was the El Dorado Country Club in Indian
Wells (30.6%).
CHIEF LEGAL OFFICER & GENERAL COUNSEL, DIFCO
2023 – 2024
Founding member of national Advanced Air Mobility (AAM) infrastructure startup developing real
estate to be used for takeoff, landing, maintenance and storage of AAM and other rotor aircraft
vehicles (Vertiports). Oversee government licensing and permitting, human resource matters,
investor engagements, litigation, privacy, contract and legal strategy for deployment of
innovative infrastructure.
87
Page 2 Robert Andrew Millar
PRINCIPAL, THE HIDEAWAY MARKET PROPERTIES
2006 – Present
Founded real estate development firm in 2006. Principal partner for all management and
oversight involving acquisition, renovation, and legal conversion necessary to grow value of single
and multi-family real estate investments.
ASSOCIATE GENERAL COUNSEL, CROWN CASTLE
2012 – 2021
Lead counsel responsible for executing business strategy associated with deployment of “small
cell” wireless infrastructure. Advanced corporate advocacy across multi-disciplinary fronts
including: local, state and federal regulatory, permitting, franchise and compliance; state and
federal legislation; data privacy, and industry coordination at state and national levels. Managed
national government relations teams responsible for negotiating complex legal franchises, access
and use agreements and counseling business leaders at all levels regarding the same. Highlights:
• Federal Communications Commission (FCC) advocacy resulted in banner declaratory
rulings and orders refining federal rules applicable to small cell infrastructure
deployments that: (1) eliminated legacy environmental rules developed for 200-foot cell
towers and problematic for the deployment of small wireless infrastructure, (2) created
rules for expedited local permitting review, and (3) provided parity for wireless
deployments to other utility infrastructure in the right-of-way. These regulatory
modifications are estimated to impact small cell deployment by $275B over the next
decade of deployment;
• Created and managed industry state legislative advocacy program, resulting in the
passage of small cell legislation in more than 20 states in two years. Legislation resulted
in overall reduction in deployment costs, clarified permitting procedures and generally
guaranteed non-discriminatory right-of-way access for wireless infrastructure;
• Created third-party partner advocacy program for Investor-Owned Electric Utilities
resulting in resolution of complex disputes and creating path forward for deployment of
nearly 10K small cell nodes, multi-million-dollar refunds, and new ground rules for utility
relationships moving forward;
• Strategic counsel on merger and acquisition targets, closing nearly $10B in 5 years;
oversaw regulatory approval regarding same; and
• Managed legal team responsible for extremely high volume of work on contentious
industry technology deployments during exponential growth period of company, with an
eye toward corporate and industry standardization.
SENIOR COUNSEL, NEXTG NETWORKS
2010 – 2012
External counsel brought in-house to create new regulatory counsel role for privately-held start-
up wireless telecommunications technology and infrastructure company. Responsible for
development and implementation of regulatory compliance and risk management programs;
human resource matters; and data privacy. Provided strategic product counsel regarding
regulatory proceedings, litigation, and investigations. Oversaw regulatory approvals necessary
for sale of NextG Networks to Crown Castle for then-record $1B investment in small cell
technology.
ATTORNEY, DAVIS WRIGHT TREMAINE
2008 – 2010
Practice concentrated in regulatory strategy, data privacy and compliance matters for technology
clients. Responsible for all aspects of regulatory counsel and representation before the California
Public Utilities Commission and FCC, and litigation support for related regulatory issues in federal
and state courts.
88
Page 2 Robert Andrew Millar
DIRECTOR, VERIZON NORTHWEST
2005 – 2006
Managed Verizon’s relationship with the Washington Utilities and Transportation Commission,
including negotiating disputes, promoting rule and policy changes, resolving complaint matters,
and overseeing external legal counsel representation on related matters. Hired with specific
responsibility of repairing strained company relationships with the state regulators and in the
process advocated for unprecedented rate increase.
ATTORNEY, WILLKIE FARR & GALLAGHER
2001 – 2005
Practice concentrated in federal regulatory policy, privacy, compliance and defense before the
FCC, SEC and DOJ. Highlights include: managing Lucent Technologies defense team on SEC and
DOJ-alleged violations of the Foreign Corrupt Practices Act resulting in dismissal of action; and
defended Sprint and ASC Telecom in federal investigation involving alleged violations of federal
consumer protection rules.
LIEUTENANT & CAPTAIN, U.S. ARMY MEDICAL SERVICES CORP.
1994 – 1998
Aide-de-Camp to the Deputy Commanding General of the world’s largest medical training facility
and later Executive Officer to the Army’s Assistant Surgeon General. Primary responsibilities
included monitoring the implementation and deployment of the General Officer’s policies and
guidance by division chiefs, legal counsel, medical directors, and agency managers. Promoted
ahead of my contemporaries to the ranks of First Lieutenant and Captain.
EDUCATION THE CATHOLIC UNIVERSITY OF AMERICA, COLUMBUS SCHOOL OF LAW
J.D. received May 2001
Editor-In-Chief, 2000-2001 COMMLAW Conspectus: Journal of Communications Law and Policy
Published: Racism is in the Air: The FCC’s Mandate to Eliminate Advertising Discrimination, 8
COMMLAW CONSPECTUS (2000).
SEATTLE UNIVERSITY
B.A., Business Administration, magna cum laude, Honors Program, June 1994
Reserve Officers Training Corps, top 10% of all graduating U.S. Army cadets
MEMBERSHIPS Virginia State Bar, admitted 2001
Washington, D.C. Bar, admitted 2002
California, In-House Counsel, registered 2010 - 2021
Federal Communications Bar Association 2000 - 2021
Member, Bay Area Lawyers for Individual Freedom (LGBTQ Bar Association)
Advisory Board Member, Aids Legal Referral Panel 2011 – 2017
Co-Chair, Northern California Chapter, Federal Communications Bar 2009-2018
Chair, Wireless Infrastructure Association, Small Cell Advocacy Committee 20012-2021
PERSONAL Villa La Quinta HOA President 2021-2023; Kona Onenalo HOA Secretary & Treasurer; House
Committee Member, La Quinta Country Club (LQCC); LQCC Pickleball Team
89
Date: 6 / 7 / 2025
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME:
HOME ADDRESS:
MAILING ADDRESS: ____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL: ____FAX:
TELEPHONE: (HOME) ____ (CELL) _________________
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
BUSINESS ADDRESS:
BUSINESS TELEPHONE:
LENGTH OF RESIDENCE IN LA QUINTA:
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
Emmanuel Sanchez
10 Beautiful Years
X
Planning Commission I Housing Commission
Yes, I’ve watched approximately five Planning Commission meetings online. I also
planned to attend two meetings in person, but they were unfortunately canceled. Watching
these sessions has given me insight into how the Commission evaluates proposals and main-
tains the city's development standards. I’m looking forward to attending future meetings in
person to continue learning and staying engaged with local planning efforts.
90
Page 2 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
Born in Guanajuato, Mexico, my family moved to the Coachella Valley, where I grad-
uated from La Quinta High School with a 4.3 GPA. My extensive involvement in the school's
band program, including marching, symphonic, and jazz ensembles, provided me with mem-
orable experience performing at numerous city events. I have also been an active member of
St. Francis of Assisi Church in La Quinta for many years, serving as a Eucharistic Minister,
Master of Ceremony, and at times delivering the Holy Communion to the sick.
My Bachelor’s degree in Architecture from California Baptist University equipped me
with a strong understanding of zoning regulations, site limitations, safety, and accessibility
are essential principles in urban planning. Academic projects in I have designed in Riverside,
such as designing public pavilions and a library, of which required me to consider the com-
munity’s needs and the impact of design on the surrounding environment.
To fund my education, I worked in several roles, including solar sales, shift managers,
laboror, and bartending. These experiences developed my leadership, communication, and
problem-solving skills, as well as my ability to understand and address the needs of diverse
populations. Specifically, my sales experience emphasized listening and empathy, while shift
management strengthened my ability to lead teams and manage operations effectively.
Returning to the Coachella Valley, I contributed to the Cotino project, gaining practi-
cal experience in local development. Recognizing the importance of community connection, I
am passionate about creating more social hubs in La Quinta, particularly for our newer gener-
ations. I believe my architectural training and diverse experiences will enable me to contribute
meaningfully to the Planning Commission, ensuring that La Quinta’s development prioritizes
both functionality and community well-being.
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Page 3 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS TO
ADDRESS THOSE ISSUES OR PROBLEMS?
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE THAT WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
The Planning Commission advises the City Council on land use decisions, including
reviewing development applications, zoning changes, and ensuring projects align with La
Quinta’s General Plan and zoning ordinances. I understand that the Commission follows a
structured process, meets twice a month, and plays a key role in reviewing design proposals
and maintaining responsible community growth. With my background in architecture, I hope
to contribute informed and thoughtful insight to that process.
With a degree in architecture, I’ve developed skills in reading and interpreting zoning
codes, ordinances, and design standards. I’m experienced in modeling city-wide concepts,
researching site and planning data, and considering how individual developments impact a
community. While I’m still learning how these regulations play out in practice, I approach
problems with long-term thinking; considering effectiveness, intent, and public impact. My
technical abilities, paired with a genuine desire to serve, would help me contribute a fresh and
thoughtful perspective to the commission.
From following Planning Commission meetings, I’ve noticed that they frequently ad-
dress complex issues related to development projects, such as determining parking require-
ments for new structures. I also recall discussions about environmental concerns, like the need
to drain the La Quinta park lake for maintenance while considering the relocation of wildlife
and proper water disposal. These examples highlight the Commission’s role in balancing growth
with community and environmental needs. I believe addressing these issues with a strong focus
on sustainable solutions and community input can help improve outcomes.
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Dear Members of the Planning Commission,
I am writing to express my sincere interest in serving on the City of La Quinta Planning/Housing
Committee. As a recent graduate of California Baptist University with a Bachelor’s degree in Architec-
ture, I have developed a deep appreciation for how thoughtful city planning and design can positively
influence communities and improve quality of life for residents.
While I may not have direct professional experience in city planning, my academic background
has equipped me with a broad understanding of urban development principles, the impact of design
on people’s daily lives, and the importance of planning with the greater good in mind. I am passionate
about contributing to the growth and wellbeing of La Quinta by applying this perspective in a collabora-
tive and respectful way.
I am committed to learning, working diligently, and serving my community humbly. I bring a
mindset focused on cooperation and open communication, avoiding politics or personal agendas. My
goal is simply to support thoughtful planning decisions that benefit all residents and foster a thriving
city.
Thank you for considering my application. I would be honored to have the opportunity to con-
tribute to La Quinta’s continued success and development.
Warm regards,
TO:
City of La Quinta
Planning Commission / Housing Committee
8 June, 2025
BA. Architecture
Emmanuel Sanchez
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Work Experience
As well as the standard tasks expected of a bartender at El Torito,
I also was tasked with the regularly assistance in ;
-weekly inventory reports and organization.
- positions such as Waiter, Cocktail server, barback, and busser.
BARTENDER
Main task was to receive material and sort for individual customer
orders, and help load material, as well as to display material for
showroom. Learned skills from
- operating propane forlift to help customers load tile and slabs.
- inventory and knowledge of materials +products sold in Arizona Tile.
- properly and safely packaging material for transportaion.
WAREHOUSE MEMBER
Organized shift roles, and responsibilities, while supervising all
operations, maintaining proper knowledge of procedures and
standards.
- Managed daily reports, weekly deposits and coin orders .
- Responsible for daily and weely inventory counts, deliveries .
SHIFT LEAD/ MANAGER
Personal Training, Workouts, Diets
Landscaping, Backyard remodeling
experience
Math: Tutoring, mathematical theories
and practical applications
Freehand sketching
INTERESTS
SKILLS
EDUCATION
CALIFORNIA BAPTIST 2025
Riverside, CA
LA QUINTA HIGH 2020
La Quinta, CA 4.3 GPA
BA. Architecture
COMPUTER MODELING PROGRAMS
FLUENT IN SPANISH
GRAPHIC DESIGN PROGRAMS
RENDERING PROGRAMS
Twinmotion Enscape
Revit
Sketchup
AutoCAD
Rhino
2025 FRAMING CREW LABORER
SOLAR SALES REPRESENTATIVE
-Learned fundamentals of solar energy systems and sales strategies
-Conducted outreach and developed communication skills
-Assisted with site prep, removing supports, and cleanup for framing
crew
-Maintained safety protocols and helped organize materials
La Quinta, CA
Rancho Mirage, CA
San Bernardino, CA
Palm Desert, CA
Riverside, CA
Riverside, CA Indio, CA
Motivated and hardworking professional with hands-on experience in customer
service, construction, and logistics. Skilled at learning quickly, adapting to differ-
ent roles, and working with both teams and customers. Passionate about commu-
nity service and long-term goals in housing, remodeling, and city development.
COMMUNITY INVOLVEMENT St. Francis of Assisi
La Quinta, CA
Cotino Project
El Torito
Arizona Tile
Sunrun
Carls. Jr
-Eucharistic Minister: Delivered communion to the sick and homebound
-Altar Server & Master of Ceremonies: Supported and led liturgical services
2023
2025
2022
2023
2021
2022
2020
2023
Architecture Graduate
EMMANUEL SANCHEZ
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a
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c
h
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ARCHITECTURAL PORTFOLIO
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My name is Emmanuel, a first-generation student from Irapuato, Guanajuato, and a recent
graduate with a Bachelor of Arts in Architecture from California Baptist University. My path has been
shaped by resilience, curiosity, and a sincere desire to help others realize the spaces they truly need and
imagine.
What draws me to architecture isn’t just the act of designing it’s the ability to listen, interpret, and translate people’s
needs into something physical and lasting. I find fulfillment in working with others to clarify their ideas, often helping them
understand what they want before they know how to express it.
In school, I explored design thinking, theory, and digital craft, communicating ideas through diagrams, models, and rendered
visuals using Revit, AutoCAD, SketchUp, Rhino, Photoshop, Illustrator, and InDesign.
Outside of architecture, A variety of jobs such as bartending has taught me how to stay composed under pressure, connect with
people quickly, and understand unspoken needs, skills I carry into every collaborative process. My time at Arizona Tile also
gave me direct exposure to the materials, logistics, and physicality of construction, grounding my perspective in both detail and
execution.
To me, architecture is a form of service — a chance to contribute something useful, thoughtful, and lasting to others. I hope to
be part of work that is as intentional as it is impactful.
Thank you for taking the time to view my portfolio. I’d love the chance to help build what’s next — together.
Best,
ABOUT ME
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BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE, CIVIC INVOLVEMENT
AND OTHER BACKGROUND. PLEASE BE SURE TO INCLUDE EXPERIENCES RELEVANT TO
DUTIES OF THE POSITION YOU SEEK.
I bring a diverse background in real estate development, business operations, and civic involvement, with
experience that aligns closely with the responsibilities of the Housing and Planning Board.
From 2018 to 2020, I was actively involved in the inner-city redevelopment of Calgary, Alberta, where I led
the acquisition, design, and construction of duplex properties. These projects required hands-on
coordination with city planners, architects, and contractors to ensure compliance with zoning regulations
and community guidelines. I gained firsthand experience in infill development, site planning, and
navigating municipal permitting processes and skills that directly translate to the work of this board.
Professionally, I have spent over a decade in business leadership roles, including owning and operating
multi-unit franchise locations in the quick-service restaurant sector. This has provided me with a strong
foundation in budgeting, long-term planning, and community engagement. I’ve also spearheaded several
startup ventures in the food and beverage industry, including launching a plant-based beverage brand
that emphasizes sustainable packaging and ethical sourcing.
Since relocating to La Quinta, I’ve taken a strong interest in contributing to thoughtful urban development
that balances growth with livability. My experience in both Canadian and U.S. markets gives me a unique,
cross-border perspective on housing trends, zoning challenges, and the importance of preserving
community character while accommodating responsible expansion.
I am committed to supporting the City of La Quinta in planning for a vibrant, inclusive, and sustainable
future, and I welcome the opportunity to bring my development and business experience to the Housing
and Planning Board.
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, ANDPROCEDURES OF THE
BOARD, COMMISSION, OR COMMITTEE YOU ARE APPLYING FOR.
I understand that the Housing and Planning Board advises on land use, zoning, and development to
ensure projects align with La Quinta’s General Plan and community goals. The Board reviews permits,
subdivisions, and conducts public hearings. My experience with urban infill and working with planning
departments has given me practical insight into these processes.
WHAT SPECIFIC ISSUES OR PROBLEMS FACE THIS BOARD, COMMISSION, OR COMMITTEE,
AND DO YOU HAVE ANY SUGGESTIONS TO ADDRESS THOSE ISSUES OR PROBLEMS?
One key issue facing the Board is how to attract and retain younger families in La Quinta. As a new
parent, I’ve become more aware of school zoning challenges and the need for more family-friendly,
affordable housing options. To support long-term growth, I believe we should prioritize walkable,
mixed-use neighborhoods that appeal to young adults offering access to schools, coffee shops, and local
attractions. Emphasizing sustainability, thoughtful density, and affordability can help position La Quinta as
a vibrant, livable city for the next generation.
117
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU THINK YOU HAVE THAT
WOULD ENHANCE THE WORK OF THE BOARD, COMMISSION, OR COMMITTEE?
I bring a practical background in urban infill development, small business ownership, and long-term
planning. My experience coordinating with city planners, managing budgets, and working with diverse
stakeholders has strengthened my problem-solving and collaboration skills. As both a developer and a
new parent, I offer a balanced perspective that values smart growth, community needs, and
future-focused planning—qualities that can support the Board’s work in shaping La Quinta’s development.
118
JAI SINGH
______
Summary
A driven and strategic multi-unit franchisee with a proven track record of success in
business development, sales, and operations. Renowned for building and scaling
businesses, optimizing performance, and driving sustained profitability. Expertise includes:
❑ Multi-Unit Franchise Leadership
❑ P&L Management & Financial Strategy
❑ Team Development & Coaching
❑ Operational Excellence & Process Optimization
❑ AI & Data-Driven Business Innovation
❑ Customer Experience & Brand Growth
❑ Marketing Strategy & Revenue Generation
❑ Vendor & Supplier Negotiations
Work Experience
Infinitas Holdings Inc. - Owner Calgary, AB 2011 - Present
❑ 14 years of multi-unit franchisee leadership within Mucho Burrito franchise
system, a leading modern Mexican QSR brand demonstrating a proven track
record of operational excellence, revenue growth, and team leadership across
multiple locations.
❑ Spearheaded leadership and development of high-performing teams across
multiple Mucho Burrito franchise locations, overseeing 30+ staff while cultivating
a culture of accountability, efficiency, and continuous growth - driving strong
employee retention, peak operational performance, and sustained revenue
growth.
❑ Awarded "Rookie Franchisee of the Year" in my first year of business, recognized
as the top-performing new franchisee across the entire system for outstanding
leadership, operational excellence, and rapid business growth.
❑ Served as an Advisory Board Member (2012–2015), representing Southern
Alberta Mucho Burrito locations, providing strategic insights, operational
recommendations, and leadership to support franchise growth and system-wide
improvements.
❑ Expanded revenue streams by building a thriving catering and online ordering
business, while also developing a successful school fun lunch program that
provided convenient meal options for students and generated additional funding
for schools through a revenue-sharing model.
119
Jai Singh
❑Leveraged strong analytical skills in P&L management and financial reporting by
developing custom Excel models that empowered store general managers to track
and optimize unit economics, resulting in better cost control, improved
decision-making, and increased overall profitability.
❑Consistently drove operational excellence by ensuring strict compliance with
company standards, health and safety regulations, and local policies resulting in
multiple internal audit awards for operational excellence and cleanliness.
Maintained high-performing, well-run locations that set the benchmark for quality,
safety, and efficiency within the franchise system.
❑Leveraged AI-driven insights to optimize labor, customer behavior, and in-store
operations, improving efficiency and profitability.
Nexen Inc. - Inside Sales Coordinator Calgary, AB 2008 - 2010
❑Assisted Energy Marketers with the procurement of natural gas & electricity within
Western Canada for large commercial & industrial markets.
❑Requested, loaded, and profiled customer data for energy marketers & agents.
❑Developed marketing initiatives required to successfully attract and retain
customers such as online marketing campaigns and website development.
❑Worked closely with core management teams from legal, credit, sales, trading,
and risk departments to ensure proper documentation of customer information.
❑Profiled 30,000 data sites, recommended products to 400 participants, and
created 223 contracts for the successful renewal of the Alberta Urban
Municipalities Association (AUMA).
❑Created discount models to payout and terminate various consultants.
❑Received the 2009 employee recognition award for outstanding contribution.
Wells Fargo – Teller & Loan Service Specialist Phoenix, AZ 2006 – 2007
❑Efficiently processed customer requests from deposits through to transfers for
numerous clients.
❑Operated teller terminal and accurately recorded amounts received and prepared
report of transactions.
❑Exceeded all sale targets in rookie quarter, followed by top seller for the following
three consecutive quarters.
❑Achieved gold customer satisfaction results as reported by third party survey
company.
❑Promoted within the first year to Loan Servicing Specialist.
Education
Bachelor of Science in International Business (3.5/4.0 GPA) 2004 – 2008
Western International University - Phoenix, AZ
120
Date:_______________
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME:________________________________________________________
HOME ADDRESS:________________
MAILING ADDRESS:____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL:___________ FAX:___________________
TELEPHONE: (HOME) __________________ (CELL)_______
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
_______________________________________________________________
_______________________________________________________________
BUSINESS ADDRESS:___________________________________________
BUSINESS TELEPHONE:_________________________________________
LENGTH OF RESIDENCE IN LA QUINTA:___________________________
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
_______________________________________________________________
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
_______________________________________________________________
_______________________________________________________________
121
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 2 of 3
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
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_______________________________________________________________
122
Page 3 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ISSUE OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS
TO ADDRESS THOSE ISSUE OR PROBLEMS?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
123
Contact
Top Skills
Strategic Planning
Cross-functional Team Leadership
Product Management
John Thekkethala
Technology Manager, Team Builder & Product Evangelist
La Quinta, California, United States
Summary
Experienced Technologist and Entrepreneur seeking Volunteer
Opportunities.
Experience
Stem-To-Stern Marine
Managing Director and Co-Founder
January 2021 - Present (4 years 6 months)
La Quinta, California, United States
Dell Technologies / SonicWall
Product Owner, Evangelist & Group Lead
2013 - 2020 (7 years)
Seattle, WA
Microsoft
Product Owner, Evangelist & Group Lead
2004 - 2013 (9 years)
Redmond, WA
Raytheon
Submarine Senior Systems Engineer
2002 - 2004 (2 years)
Portsmouth, RI
Natural Microsystems
Telecom & Internet - Principal Engineer
January 1995 - January 2001 (6 years 1 month)
Greater Boston
Woods Hole Oceanographic Institution
Ocean Research Engineer
September 1988 - September 1990 (2 years 1 month)
Page 1 of 2
124
Various Companies
Shipboard Marine Engineer
1981 - 1986 (5 years)
Education
University of Rhode Island
Master of Science (M.S.), Ocean Engineering
Marine Engineering And Research Institute (DMET), India
Bachelor of Science - BS, Marine Engineering and Naval Architecture
Page 2 of 2
125
Date:_______________
APPLICATION TO SERVE ON A CITY BOARD,
COMMISSION, OR COMMITTEE
NAME:________________________________________________________
HOME ADDRESS:___________
MAILING ADDRESS:____________________________________________
(IF DIFFERENT THAN HOME ADDRESS)
EMAIL:__ FAX:___________________
TELEPHONE: (HOME) __________________ (CELL) _
IF EMPLOYED, LIST YOUR EMPLOYER AND POSITION(S) YOU HOLD:
_______________________________________________________________
_______________________________________________________________
BUSINESS ADDRESS:___________________
BUSINESS TELEPHONE:_________________________
LENGTH OF RESIDENCE IN LA QUINTA:___________________________
ARE YOU REGISTERED TO VOTE IN LA QUINTA: YES ______ NO _____
BOARD / COMMISSION / COMMITTEE APPLYING FOR:
_______________________________________________________________
HAVE YOU EVER ATTENDED A MEETING OF THIS BOARD, COMMISSION,
OR COMMITTEE? IF YES, WHEN AND HOW MANY?
_______________________________________________________________
_______________________________________________________________
126
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
Page 2 of 3
BIOGRAPHICAL SKETCH, INCLUDING EDUCATION, WORK EXPERIENCE,
CIVIC INVOLVEMENT AND OTHER BACKGROUND. PLEASE BE SURE TO
INCLUDE EXPERIENCES RELEVANT TO DUTIES OF THE POSITION YOU
SEEK.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
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_______________________________________________________________
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_______________________________________________________________
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_______________________________________________________________
127
Page 3 of 3
CITY OF LA QUINTA BOARD / COMMISSION / COMMITTEE APPLICATION
DESCRIBE YOUR KNOWLEDGE OF THE FUNCTIONS, REGULATIONS, AND
PROCEDURES OF THE BOARD, COMMISSION, OR COMMITTEE YOU ARE
APPLYING FOR.
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ISSUE OR PROBLEMS FACE THIS BOARD,
COMMISSION, OR COMMITTEE, AND DO YOU HAVE ANY SUGGESTIONS
TO ADDRESS THOSE ISSUE OR PROBLEMS?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
WHAT SPECIFIC ATTITUDES, SKILLS AND/OR EXPERTISE DO YOU
THINK YOU HAVE WOULD ENHANCE THE WORK OF THE BOARD,
COMMISSION, OR COMMITTEE?
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
IN ADDITION TO COMPLETING THE APPLICATION, YOU MAY ATTACH A
CURRENT RESUME IF YOU WISH.
PLEASE RETURN THIS APPLICATION
VIA EMAIL, FAX, OR MAIL AS NOTED BELOW:
CITY OF LA QUINTA
CITY CLERK DEPARTMENT
78495 CALLE TAMPICO, LA QUINTA, CA 92253
TELEPHONE: (760) 777 – 7162 | FAX: (760) 777 – 7107
EMAIL: CITYCLERKMAIL@LAQUINTACA.GOV
THANK YOU FOR YOUR WILLINGNESS TO SERVE
OUR LOCAL GOVERNMENT!
128
City of La Quinta
HOUSING AUTHORITY SPECIAL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26 LA
QUINTA HOUSING AUTHORITY BUDGET
RECOMMENDATION
Adopt a Resolution of the La Quinta Housing Authority approving the fiscal year 2025/26
Housing Authority Budget.
EXECUTIVE SUMMARY
Annually, the budget for the La Quinta Housing Authority is prepared and submitted
for the Housing Authority’s review and approval.
The Housing Commission reviewed and approved the Housing Authority’s Budget.
The Housing Fund (241) includes operating revenue of $1,666,000 and total
expenditures of $1,709,533. The shortfall of $43,533 will be covered by fund
balance (estimated at $11.4 million).
The RDA Low-Mod Fund (243) recognizes loan repayments in unassigned reserves.
The loan repayment for 2025/26 will be $715,187. Expenditures for this fund total
$325,000.
Low/Moderate Bond Funds (249) are for the acquisition of real property and the
evaluation of future affordable housing projects.
FISCAL IMPACT
Project expenditures for all Housing Funds are $2,184,533 with revenues of $2,597,187
(inclusive of the loan repayment). Twenty percent ($715,187) of the annual loan
repayments from the Successor Agency are designated for housing (eighty percent goes to
the General Fund).
BACKGROUND/ANALYSIS
The Housing Authority reviewed and commented on the proposed budget on June 3, 2025.
Staff provided an overview of the proposed budget to the Housing Commission on June 11,
2025. There were no further recommendations for adjustments from these study sessions.
Line item details for revenues and expenses are located in Exhibit A to the proposed
Resolution.
BUSINESS SESSION ITEM NO. 2
129
ALTERNATIVES
The Authority may further adjust the various appropriations.
Prepared by: Virginia Ortega, Finance Manager
Approved by: Claudia Martinez, Housing Authority Finance Director
Jon McMillen, Housing Authority Executive Director
130
RESOLUTION NO. HA 2025 – XXX
A RESOLUTION OF THE HOUSING AUTHORITY OF THE
CITY OF LA QUINTA, CALIFORNIA, APPROVING FISCAL
YEAR 2025/26 BUDGET
WHEREAS, each year the La Quinta Housing Authority adopts a Budget for
Revenues and Expenditures for the upcoming Fiscal Year; and
WHEREAS, the Housing Authority desires to make provisions for a level of services
commensurate with the needs of the City; and
WHEREAS, the Housing Authority has reviewed said budget and has had several
public meetings to receive public input; and
WHEREAS, the Housing Authority has, after due deliberation and consideration,
made such amendments to the proposed budget as it considers desirable.
NOW, THEREFORE, BE IT RESOLVED by the La Quinta Housing Authority to
adopt, as follows:
SECTION 1. The Fiscal Year 2025/26 Budget, which is on file with the La Quinta
Housing Authority Secretary, is hereby approved.
SECTION 2. Budget adjustment procedures are approved as follows:
A. Additional appropriations and the transfer of cash or unappropriated fund balance
from one fund to another shall be made only upon Housing Authority approval.
B. Transfers of budgeted appropriations between divisions or capital projects shall be
made only upon Housing Authority approval.
C. Transfers of budgeted appropriations between accounts within a division or capital
project may be made with the approval of the Executive Director or his designee.
D. Prior year budget continuing Appropriations and Encumbrances for unexpended
capital project appropriations remaining from uncompleted prior year capital projects
shall be made with Executive Director approval. These carry-over appropriations are
for prior year Housing Authority approved capital projects and shall not exceed the
approved project budget.
SECTION 3. The Executive Director shall render a monthly report on the status of
City operations as it relates to the approved budget and any amendments thereto.
131
Resolution No. HA 2025 - XXX
Budget Approval FY 2025/26
Adopted: June 17, 2025
Page 2 of 2
PASSED, APPROVED, and ADOPTED at a special meeting of the La Quinta
Housing Authority held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_________________________________
DEBORAH MCGARREY, Chairperson
La Quinta Housing Authority, California
ATTEST:
________________________________
MONIKA RADEVA, Authority Secretary
La Quinta Housing Authority, California
(AUTHORITY SEAL)
APPROVED AS TO FORM:
________________________________
WILLIAM H. IHRKE, Authority Attorney
La Quinta Housing Authority, California
132
2025/26
Adopted Budget
City of La Quinta
Housing Authority
EXHIBIT A
133
THIS PAGE INTENTIONALLY LEFT BLANK
134
Housing Fund Revenues 2024/25
Original
2024/25
Current
Variance
Original vs.
Current
2025/26
Proposed
Variance
Current vs.
Adopted
% Change
241 - Housing Authority 1,452,000 1,452,000 -1,666,000 214,000 15%
243 - RDA Low-Mod Housing 60,000 60,000 -130,000 70,000 117%
249 - SA 2011 Low/Mod Bond 18,000 18,000 -86,000 68,000 378%
Total Revenues 1,530,000 1,530,000 - 1,882,000 352,000 23%
RDA Loan Repayment 701,163 701,163 - 715,187 14,024
Total Operating Revenues 2,231,163 2,231,163 - 2,597,187 366,024
Housing Fund Expenditures 2024/25
Original
2024/25
Current
Variance
Original vs.
Current
2025/26
Proposed
Variance
Current vs.
Adopted
% Change
241 - Housing Authority 1,715,440 1,965,440 (255,907) 1,709,533 (255,907) -13%
243 - RDA Low-Mod Housing 250,000 350,000 (25,000) 325,000 (25,000) -7%
249 - SA 2011 Low/Mod Bond 250,000 657,003 (507,003) 150,000 (507,003) -77%
Total Expenditures 2,215,440 2,972,443 (787,910) 2,184,533 (787,910) -27%
Budget Surplus/(Deficit)15,723 (741,280) 787,910 412,654
HOUSING AUTHORITY 2025/26 BUDGET SUMMARY
CITY OF LA QUINTA FY 2025/26 ADOPTED BUDGET
1 135
2023/24
Actuals
2024/25
Original Budget
2024/25
Current Budget
2024/25
YTD Activity*
2025/26
Proposed
25/26 vs.
Current 24/25
% Change in
Budget
241 - HOUSING AUTHORITY
9101 - Housing Authority - Admin
340 - Charges for Services
526 0 0 0 0 0 0%241-9101-42301 Miscellaneous Revenue
340 - Charges for Services Totals:526 0 0 0 0 0 0%
360 - Use of Money & Property
416,365 200,000 200,000 90,244 365,000 165,000 83%241-9101-41900 Allocated Interest
165,958 0 0 157,153 0 0 0%241-9101-41910 GASB 31 Interest
0 1,000 1,000 0 0 (1,000)-100%241-9101-41915 Non-Allocated Interest
80,124 0 0 0 0 0 0%241-9101-42706 Loan Repayments
148,869 100,000 100,000 11,300 100,000 0 0%241-9101-43504 2nd Trust Deed Repayments
118,416 0 0 0 0 0 0%241-9101-45000 Sale of Other Assets
360 - Use of Money & Property Totals:929,732 301,000 301,000 258,697 465,000 164,000 54%
9101 - Housing Authority - Admin Totals:930,258 301,000 301,000 258,697 465,000 164,000 54%
9103 - Housing Authority - LQRP
360 - Use of Money & Property
200,000 0 0 0 0 0 0%241-9103-43501 Miscellaneous Revenue/LQRP
351,454 350,000 350,000 274,928 350,000 0 0%241-9103-43502 Rent Revenue/LQRP
360 - Use of Money & Property Totals:551,454 350,000 350,000 274,928 350,000 0 0%
9103 - Housing Authority - LQRP Totals:551,454 350,000 350,000 274,928 350,000 0 0%
9104 - Dune Palms Mobile Estates
360 - Use of Money & Property
791,622 800,000 800,000 721,635 850,000 50,000 6%241-9104-42112 Rent Revenue/Tenant/Dune Palms
0 1,000 1,000 0 1,000 0 0%241-9104-42302 Miscellaneous Revenue/Dune Palms
360 - Use of Money & Property Totals:791,622 801,000 801,000 721,635 851,000 50,000 6%
9104 - Dune Palms Mobile Estates Totals:791,622 801,000 801,000 721,635 851,000 50,000 6%
241 - HOUSING AUTHORITY Totals:2,273,334 1,452,000 1,452,000 1,255,260 1,666,000 214,000 15%
243 - RDA LOW-MOD HOUSING FUND
0000 - Undesignated
360 - Use of Money & Property
143,666 60,000 60,000 31,085 130,000 70,000 117%243-0000-41900 Allocated Interest
45,354 0 0 58,226 0 0 0%243-0000-41910 GASB 31 Interest
360 - Use of Money & Property Totals:189,020 60,000 60,000 89,311 130,000 70,000 117%
370 - Miscellaneous
68,161 0 0 0 0 0 0%243-0000-48500 Extraordinary Gain
370 - Miscellaneous Totals:68,161 0 0 0 0 0 0%
0000 - Undesignated Totals:257,181 60,000 60,000 89,311 130,000 70,000 117%
24243 - RDA LOW-MOD HOUSING FUND Totals:257,181 60,000 60,000 89,311 130,000 70,000 117%
526 0 0 0 0 0
526 0 0 0 0 0
416,365 200,000 200,000 90,244 365,000 165,000
165,958 0 0 157,153 0 0
0 1,000 1,000 0 0 (1,000)
80,124 0 0 0 0 0
148,869 100,000 100,000 11,300 100,000 0
118,416 0 0 0 0 0
929,732 301,000 301,000 258,697 465,000 164,000
930,258 301,000 301,000 258,697 465,000 164,000
200,000 0 0 0 0 0
351,454 350,000 350,000 274,928 350,000 0
551,454 350,000 350,000 274,928 350,000 0
551,454 350,000 350,000 274,928 350,000 0
791,622 800,000 800,000 721,635 850,000 50,000
0 1,000 1,000 0 1,000 0
791,622 801,000 801,000 721,635 851,000 50,000
791,622 801,000 801,000 721,635 851,000 50,000
2,273,334 1,452,000 1,452,000 1,255,260 1,666,000 214,000
143,666 60,000 60,000 31,085 130,000 70,000
45,354 0 0 58,226 0 0
189,020 60,000 60,000 89,311 130,000 70,000
68,161 0 0 0 0 0
68,161 0 0 0 0 0
257,181 60,000 60,000 89,311 130,000 70,000
257,181 60,000 60,000 89,311 130,000 70,000
CITY OF LA QUINTA HOUSING AUTHORITY REVENUE DETAIL FY 2025/26 ADOPTED BUDGET
2
136
2023/24
Actuals
2024/25
Original Budget
2024/25
Current Budget
2024/25
YTD Activity*
2025/26
Proposed
25/26 vs.
Current 24/25
% Change in
Budget
249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)
0000 - Undesignated
340 - Charges for Services
0 0 0 4,483 0 0 0%249-0000-42301 Miscellaneous Revenue
340 - Charges for Services Totals:0 0 0 4,483 0 0 0%
360 - Use of Money & Property
4,616 3,000 3,000 0 0 (3,000)-100%249-0000-41900 Allocated Interest
23,261 0 0 7,840 0 0 0%249-0000-41910 GASB 31 Interest
86,083 15,000 15,000 75,125 86,000 71,000 473%249-0000-41915 Non-Allocated Interest
360 - Use of Money & Property Totals:113,960 18,000 18,000 82,965 86,000 68,000 378%
390 - Other Financing Sources
1,387,009 0 0 0 0 0 0%249-0000-49500 Transfers In
390 - Other Financing Sources Totals:1,387,009 0 0 0 0 0 0%
0000 - Undesignated Totals:1,500,969 18,000 18,000 87,447 86,000 68,000 378%
249 - SA 2011 LOW/M249 BOND FUND (Refinanced in 2016) Totals:1,500,969 18,000 18,000 87,447 86,000 68,000 378%
0 0 0 4,483 0 0
0 0 0 4,483 0 0
4,616 3,000 3,000 0 0 (3,000)
23,261 0 0 7,840 0 0
86,083 15,000 15,000 75,125 86,000 71,000
113,960 18,000 18,000 82,965 86,000 68,000
1,387,009 0 0 0 0 0
1,387,009 0 0 0 0 0
1,500,969 18,000 18,000 87,447 86,000 68,000
1,500,969 18,000 18,000 87,447 86,000 68,000
CITY OF LA QUINTA HOUSING AUTHORITY REVENUE DETAIL FY 2025/26 ADOPTED BUDGET
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.
241-241-9101-45000, Sale of Other Assets revenues in FY 2023/24 reflect the purchase and sale agreement between the City of La Quinta and the La Quinta Housing Autho
for vacant parcels to be used for future low/moderate affordable housing.
243 RDA Low-Mod Housing Fund: The 2025/26 former Redevelopment Agency loan repayment of $715,187 will be recognized in reserves within this Fund.
249 Successor Agency (SA) 2011 Low/Mod Bund Fund: In FY 2023/24, 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.
3 137
2023/24
Actuals
2024/25
Original Budget
2024/25
Current Budget
2024/25
YTD Activity*
2025/26
Proposed Budget
25/26 vs.
Current 24/25
% Change
in Budget
241 - HOUSING AUTHORITY
9101 - Housing Authority - Admin
50 - Salaries and Benefits
308,362 322,000 322,000 312,250 352,600 30,600 10%241-9101-50101 Permanent Full Time
58 0 0 111 0 0 0%241-9101-50105 Salaries - Overtime
500 1,800 1,800 450 1,800 0 0%241-9101-50110 Commissions & Boards
145 200 200 131 200 0 0%241-9101-50150 Other Compensation
27,150 31,200 31,200 27,685 32,500 1,300 4%241-9101-50200 PERS-City Portion
4,875 3,640 3,640 9,085 9,380 5,740 158%241-9101-50215 Other Fringe Benefits
53,229 70,000 70,000 48,442 70,900 900 1%241-9101-50221 Medical Insurance
455 0 0 419 0 0 0%241-9101-50222 Vision Insurance
2,747 0 0 2,333 0 0 0%241-9101-50223 Dental Insurance
175 0 0 166 0 0 0%241-9101-50224 Life Insurance
1,764 2,000 2,000 1,920 2,300 300 15%241-9101-50225 Long Term Disability
13,400 13,400 13,400 10,050 12,300 (1,100)-8%241-9101-50230 Workers Comp Insurance
4,479 4,800 4,800 4,536 5,200 400 8%241-9101-50240 Social Security-Medicare
56 0 0 59 0 0 0%241-9101-50241 Social Security-FICA
50 - Salaries and Benefits Totals:417,394 449,040 449,040 417,636 487,180 38,140 8%
60 - Contract Services
75,228 75,000 75,000 94,672 110,000 35,000 47%241-9101-60103 Professional Services
5,000 5,000 5,000 5,000 5,000 0 0%241-9101-60106 Auditors
33,905 25,000 25,000 26,538 25,000 0 0%241-9101-60153 Attorney
200,000 0 0 0 0 0 0%241-9101-60157 Rental Expenses
60 - Contract Services Totals:314,133 105,000 105,000 126,210 140,000 35,000 33%
62 - Maintenance & Operations
467 1,000 1,000 0 1,000 0 0%241-9101-60320 Travel & Training
734 2,000 2,000 987 2,000 0 0%241-9101-60420 Operating Supplies
62 - Maintenance & Operations Totals:1,201 3,000 3,000 987 3,000 0 0%
69 - Internal Service Charges
9,300 9,300 9,300 6,975 9,600 300 3%241-9101-91843 Property & Crime Insurance
18,200 18,200 18,200 13,650 18,453 253 1%241-9101-91844 Earthquake Insurance
80,900 80,900 80,900 60,675 101,300 20,400 25%241-9101-98110 Information Tech Charges
69 - Internal Service Charges Totals:108,400 108,400 108,400 81,300 129,353 20,953 19%
9101 - Housing Authority - Admin Totals:841,128 665,440 665,440 626,133 759,533 94,093 14%
9103 - Housing Authority - LQRP
62 - Maintenance & Operations
379,320 350,000 350,000 235,421 350,000 0 0%241-9103-60157 Rental Expenses
62 - Maintenance & Operations Totals:379,320 350,000 350,000 235,421 350,000 0 0%
9103 - Housing Authority - LQRP Totals:379,320 350,000 350,000 235,421 350,000 0 0%
308,362 322,000 322,000 312,250 352,600 30,600
58 0 0 111 0 0
500 1,800 1,800 450 1,800 0
145 200 200 131 200 0
27,150 31,200 31,200 27,685 32,500 1,300
4,875 3,640 3,640 9,085 9,380 5,740
53,229 70,000 70,000 48,442 70,900 900
455 0 0 419 0 0
2,747 0 0 2,333 0 0
175 0 0 166 0 0
1,764 2,000 2,000 1,920 2,300 300
13,400 13,400 13,400 10,050 12,300 (1,100)
4,479 4,800 4,800 4,536 5,200 400
56 0 0 59 0 0
417,394 449,040 449,040 417,636 487,180 38,140
75,228 75,000 75,000 94,672 110,000 35,000
5,000 5,000 5,000 5,000 5,000 0
33,905 25,000 25,000 26,538 25,000 0
200,000 0 0 0 0 0
314,133 105,000 105,000 126,210 140,000 35,000
467 1,000 1,000 0 1,000 0
734 2,000 2,000 987 2,000 0
1,201 3,000 3,000 987 3,000 0
9,300 9,300 9,300 6,975 9,600 300
18,200 18,200 18,200 13,650 18,453 253
80,900 80,900 80,900 60,675 101,300 20,400
108,400 108,400 108,400 81,300 129,353 20,953
841,128 665,440 665,440 626,133 759,533 94,093
379,320 350,000 350,000 235,421 350,000 0
379,320 350,000 350,000 235,421 350,000 0
379,320 350,000 350,000 235,421 350,000 0
CITY OF LA QUINTA HOUSING AUTHORITY E;PENSE DETAILS FY 2025/26 ADOPTED BUDGET
4 138
2023/24
Actuals
2024/25
Original Budget
2024/25
Current Budget
2024/25
YTD Activity*
2025/26
Proposed Budget
25/26 vs.
Current 24/25
% Change
in Budget
9104 - Dune Palms Mobile Estates
60 - Contract Services
116,883 100,000 100,000 96,938 100,000 0 0%241-9104-60103 Professional Services
428,068 400,000 400,000 356,671 400,000 0 0%241-9104-60157 Rental Expense
0 0 0 2,381 0 0 0%241-9104-60159 Relocation/Temp Housing
60 - Contract Services Totals:544,952 500,000 500,000 455,990 500,000 0 0%
68 - Capital Expenses
99,064 200,000 450,000 10,716 100,000 (350,000)-78%241-9104-72110 Building/Site Improvements
68 - Capital Expenses Totals:99,064 200,000 450,000 10,716 100,000 (350,000)-78%
9104 - Dune Palms Mobile Estates Totals:644,015 700,000 950,000 466,706 600,000 (350,000)-37%
241 - HOUSING AUTHORITY Totals:1,864,463 1,715,440 1,965,440 1,328,261 1,709,533 (255,907)-13%
116,883 100,000 100,000 96,938 100,000 0
428,068 400,000 400,000 356,671 400,000 0
0 0 0 2,381 0 0
544,952 500,000 500,000 455,990 500,000 0
99,064 200,000 450,000 10,716 100,000 (350,000)
99,064 200,000 450,000 10,716 100,000 (350,000)
644,015 700,000 950,000 466,706 600,000 (350,000)
1,864,463 1,715,440 1,965,440 1,328,261 1,709,533 (255,907)
CITY OF LA QUINTA HOUSING AUTHORITY E;PENSE DETAILS FY 2025/26 ADOPTED BUDGET
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.
5 139
Fund: 241 - HOUSING AUTHORITY
Permanent Full Time 352,600.00241-9101-50101
20% - City Manager (80% City Manager)
10% - Finance Director (90% Finance)
10% - City Clerk Director (90% City Clerk)
40% - Director- Business Unit & Housing Development (60%City Manager)
60% - Sr. Management Analyst (40% Information Technology Fund)
60% - Management Specialist (40% City Manager)
80% - Administrative Technician (20% City Manager)
Housing Authority Member Stipends (5)
Housing Commissioner Stipends
Professional Services 110,000.00241-9101-60103
Housing compliance services
Travel & Training 1,000.00241-9101-60320
For housing related training and staff development
Rental Expenses 350,000.00241-9103-60157
Expenses associated with 28 homes owned by the Authority
which are located in the La Quinta Cove
Professional Services 100,000.00241-9104-60103
For residential property management services at Dune Palms
Mobile Estates
Rental Expense 400,000.00241-9104-60157
Expenses associated with 102 units owned by the Authority
which are located in North La Quinta
CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE NOTES FY 2025/26 ADOPTED BUDGET
6 140
2023/24
Actuals
2024/25
Original Budget
2024/25
Current Budget
2024/25
YTD Activity*
2025/26
Proposed Budget
25/26 vs.
Current 24/25
% Change
in Budget
243 - RDA LOW-MOD HOUSING FUND
0000 - Undesignated
64 - Other Expenses
250,000 250,000 350,000 300,800 325,000 (25,000)-7%243-0000-60532 Homelessness Assistance
64 - Other Expenses Totals:250,000 250,000 350,000 300,800 325,000 (25,000)-7%
0000 - Undesignated Totals:250,000 250,000 350,000 300,800 325,000 (25,000)-7%
24243 - RDA LOW-MOD HOUSING FUND Totals:250,000 250,000 350,000 300,800 325,000 (25,000)-7%
250,000 250,000 350,000 300,800 325,000 (25,000)
250,000 250,000 350,000 300,800 325,000 (25,000)
250,000 250,000 350,000 300,800 325,000 (25,000)
250,000 250,000 350,000 300,800 325,000 (25,000)
CITY OF LA QUINTA HOUSING AUTHORITY E;PENSE DETAILS FY 2025/26 ADOPTED BUDGET
243 RDA Low-Mod Housing Fund: The 2025/26 former Redevelopment Agency loan repayment of $715,187 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.
7 141
2023/24
Actuals
2024/25
Original Budget
2024/25
Current Budget
2024/25
YTD Activity*
2025/26
Proposed Budget
25/26 vs.
Current 24/25
% Change
in Budget
249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)
0000 - Undesignated
68 - Capital Expenses
3,587,121 0 0 0 0 0 0%249-0000-74010 Land Acquisition
900 250,000 657,003 746,407 150,000 (507,003)-77%249-0000-80050 Affordable Housing Project Development
68 - Capital Expenses Totals:3,588,021 250,000 657,003 746,407 150,000 (507,003)-77%
0000 - Undesignated Totals:3,588,021 250,000 657,003 746,407 150,000 (507,003)-77%
249 - SA 2011 LOW/M249 BOND FUND (Refinanced in 2016) Totals:3,588,021 250,000 657,003 746,407 150,000 (507,003)-77%
3,587,121 0 0 0 0 0
900 250,000 657,003 746,407 150,000 (507,003)
3,588,021 250,000 657,003 746,407 150,000 (507,003)
3,588,021 250,000 657,003 746,407 150,000 (507,003)
3,588,021 250,000 657,003 746,407 150,000 (507,003)
CITY OF LA QUINTA HOUSING AUTHORITY E;PENSE DETAILS FY 2025/26 ADOPTED BUDGET
249 Successor Agency Bond Fund: These funds are restricted per individual bond covenants and were used for the acquisition of the vacant propoerty 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 2025/26, budget will be
used for investment in design and development of projects.
8 142
CITY COUNCIL MINUTES Page 1 of 10 JUNE 3, 2025
CITY COUNCIL
MINUTES
TUESDAY, JUNE 3, 2025
CALL TO ORDER
A regular meeting of the La Quinta City Council was called to order at 3:00 p.m. by Mayor
Evans.
PRESENT: Councilmembers Fitzpatrick, McGarrey, Peña, Sanchez, and Mayor Evans
ABSENT: None
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA
City Clerk Radeva said a HAND-OUT was distributed noting the total compensation under
Consent Calendar Item No. 6 related to the proposed agreement with Vintage Electric for
on-call electrical services, listed on page 81 of the agenda packet, was revised from
$2,100,000 million to $300,000 dollars per fiscal year, to match the correct compensation
listed in the staff report and Exhibit B of the agreement.
Mayor Evans said she will comment on Consent Calendar Item No. 4.
Council concurred.
CLOSED SESSION
1. CONFERENCE WITH LABOR NEGOTIATORS PURSUANT TO GOVERNMENT
CODE SECTION 54957.6; CITY DESIGNATED REPRESENTATIVE: CARLA
TRIPLETT, HUMAN RESOURCES DEPUTY DIRECTOR; AND EMPLOYEE
ORGANIZATION: LA QUINTA CITY EMPLOYEES’ ASSOCIATION
2. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION;
PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT
CODE SECTION 54956.9;
NAME OF CASE: CITY OF LA QUINTA V. SILVERROCK DEVELOPMENT
COMPANY, ET AL. (RIVERSIDE COUNTY SUP. CT. CASE NO. CVPS2404750)
3. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION;
PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT
CODE SECTION 54956.9;
CASES NAMES AND NUMBERS – MULTIPLE (listed below, all in U.S.
Bankruptcy Court, District of Delaware)
CONSENT CALENDAR ITEM NO. 1
143
CITY COUNCIL MINUTES Page 2 of 10 JUNE 3, 2025
CASE NAME: CASE NUMBER
SilverRock Development Company, LLC 24-11647
SilverRock Lifestyle Residences, LLC 24-11648
SilverRock Lodging, LLC 24-11650
SilverRock Luxury Residences, LLC 24-11652
SilverRock Phase I, LLC 24-11654
RGC PA 789, LLC 24-11657
COUNCIL RECESSED THE OPEN SESSION PORTION OF THE MEETING AND
MOVED INTO CLOSED SESSION AT 3:03 P.M.
MAYOR EVANS RECONVENED THE OPEN SESSION PORTION OF THE CITY
COUNCIL MEETING AT 4:01 P.M. WITH ALL MEMBERS PRESENT
REPORT ON ACTION(S) TAKEN IN CLOSED SESSION:
City Attorney Ihrke reported the following pursuant to Government Code section 54957.1
(Brown Act).
CLOSED SESSION ITEM NO. 1 – no reportable action;
CLOSED SESSION ITEM NO. 2 – no reportable action;
CLOSED SESSION ITEM NO. 3 – no reportable action; and
Council’s authorization remains in place for the City Attorney, in coordination with the City
Attorney’s Office and Special Counsel, to defend and protect the interests of the City in
the multiple bankruptcy cases filed by SilverRock Development Company and its
responsive affiliates as reported out for Closed Session Item No. 2 from the August 6,
2024, Council meeting.
PLEDGE OF ALLEGIANCE
Councilmember Sanchez led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
PUBLIC SPEAKER: Alena Callimanis, La Quinta – Program Coordinator with the Read
with Me volunteer program, which assists children from low income, limited English
speaking environments to develop to their fullest potential by learning to read,
comprehend, and speak English; provided an update on the volunteer program; books
distributions to children; collaborations with schools in La Quinta; thanked the City for its
support and assistance in promoting the program through publications and
advertisements; and noted information on the volunteer program is available at
https://www.readwithmevolunteer.org/.
PUBLIC SPEAKER: Ryan Sheppard, La Quinta – described uses of the Flock license
plate reader camera systems by outside agencies including immigration agencies without
warrants; asked that access to La Quinta’s system be used locally only – no access
144
CITY COUNCIL MINUTES Page 3 of 10 JUNE 3, 2025
permitted to other agencies; and the system has near limitless potential for public
surveillance which erodes citizen privacy.
PUBLIC SPEAKER: Laurel Huiras, La Quinta – wishes to distribute at City events, or
other means recommended by Council, note cards with images of watercolor prints from
the estate of Colonel Mitchell Paige.
Mayor Evans said that staff would work with Ms. Huiras to determine what can be done.
City Clerk Radeva said WRITTEN PUBLIC COMMENTS were received from La Quinta
resident Mary Mann requesting halting the building of the wildlife fence along the Santa
Rosa Mountains per the Club at Coral Mountain Specific Plan 2003-067, Amendment 5,
and providing general comments regarding this development, which were distributed to
Council, made public, published on the City’s website, and included in the public record
of this meeting.
ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS
1.SILVERROCK (FORMERLY TALUS) DEVELOPMENT PROJECT – STATUS
UPDATE
City Attorney Ihrke said on August 5, 2024, SilverRock Development Company LLC and
its affiliates (debtors), collectively referred to as “SDC,” voluntarily petitioned for Chapter
11 bankruptcy in U.S. Bankruptcy Court in Delaware; and per Council’s direction and
approval, the City retained Special Counsel who has continuously been working with the
City Manager and City Attorney throughout these proceedings. Prior Announcements
regarding the bankruptcy case are available on the City’s website at
www.laquintaca.gov/talus.
Mr. Ihrke noted there were no new updates to be reported on the bankruptcy cases as
there have been no hearings held in open court since the last update provided at the
May 20, 2025, Council meeting.
Regarding the bankruptcy process, pursuant to prior U.S. Bankruptcy Court
authorizations, and as previously announced, the Chief Restructuring Officer (CRO)
retained Jones, Land, LaSalle (JLL) to provide marketing services for the project to secure
a future developer. Multiple meetings have been held between the debtors, CRO, City,
and their respective representatives, pursuant to the Court-approved Bid Procedures
(March 2025), related to a Court deadline (May 30, 2025), whereby the debtors will
request the Court to approve what is known as a “stalking horse,” which in the bankruptcy
context generally means a party that is incentivized to submit a bid to buy the debtors
estate. However, being selected as a stalking horse is not a guaranty that this party will
ultimately be the successful bidder or developer, as the Court-approved process allows
for other potential buyers and developers to submit bids and proposals after a stalking
horse is selected.
145
CITY COUNCIL MINUTES Page 4 of 10 JUNE 3, 2025
Note: The next Omnibus Hearing date before the U.S. Bankruptcy Court is set for June
24, 2025.
2. LA QUINTA ART CELEBRATION (LQAC) – NOVEMBER 2024 AND MARCH
2025 EVENT SUMMARY PRESENTATION BY EVENT PRODUCER PAUL
ANDERSON WITH SCOPE EVENTS
Chief Executive Officer Paul Anderson with SCOPE Events, LLC, event producer of the
LQAC gave a brief presentation on the success of the events; amazing volunteers; new
London promotion company; artists have rated the March 2025 show number one in the
country; artists’ and patrons’ comments and feedback; and new artist portal to sign up for
the LQAC events.
CONSENT CALENDAR
1. APPROVE COUNCIL MEETING MINUTES DATED MAY 20, 2025
2. ADOPT ORDINANCE NO. 623 ON SECOND READING ADDING CHAPTER
11.46 TO TITLE 11 OF THE LA QUINTA MUNICIPAL CODE RELATED TO
REGULATING UNAUTHORIZED CAMPING WITHIN THE CITY
3. ADOPT RESOLUTIONS TO: (A) APPROVE PRELIMINARY FISCAL YEAR
2025/26 ENGINEER’S ANNUAL LEVY REPORT FOR LANDSCAPE AND
LIGHTING ASSESSMENT DISTRICT 89-1, AND (B) DECLARE INTENT TO
LEVY ANNUAL ASSESSMENTS FOR LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT 89-1 [RESOLUTION NOS. 2025-012 AND 2025-013]
4. APPROPRIATE FUNDING FOR THE SIGNAL AND CROSSWALK
IMPROVEMENTS PROJECT NO. 2024-18 AND INCREASE ST. FRANCIS
SPENDING AUTHORITY
5. AWARD CONTRACT TO ROY ALLAN SLURRY SEAL, INC FOR FISCAL YEAR
2024/25 PAVEMENT MANAGEMENT PLAN SLURRY SEAL IMPROVEMENTS
PROJECT NO. 2024-03 FOR THE COVE AREA
6. APPROVE AGREEMENT FOR CONTRACT SERVICES WITH VINTAGE
ELECTRIC FOR ON-CALL ELECTRICAL SERVICES PROJECT NO. 2024-25
7. APPROVE AGREEMENT FOR CONTRACT SERVICES WITH OCEAN
SPRINGS TECH, INC FOR POOL AND WATER FEATURE MAINTENANCE
PROJECT NO. 2024-24; AND AUTHORIZE THE PUBLIC WORKS
DEPARTMENT TO UTILIZE THIS VENDOR AS SELECT SOURCE FOR ON-
CALL SERVICES
8. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED MARCH
31, 2025
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CITY COUNCIL MINUTES Page 5 of 10 JUNE 3, 2025
9. RECEIVE AND FILE THIRD QUARTER FISCAL YEAR 2024/25 TREASURY
REPORTS FOR JANUARY, FEBRUARY, AND MARCH 2025
10. APPROVE DEMAND REGISTERS DATED MAY 9 AND 16, 2025
CONSENT CALENDAR – COMMENTS
ITEM NO. 6: Mayor Evans said a HAND-OUT was distributed, as announced under
Confirmation of Agenda section above, noting the compensation amount listed on page
81 of the agenda packet, was revised from $2,100,000 million to $300,000 dollars per
fiscal year, to match the correct compensation listed in the staff report and Exhibit B of
the agreement.
ITEM NO. 4: Mayor Evans said during budget discussions, staff will need to note how the
unbudgeted $700,000 in signal and crosswalks improvements will be funded.
MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/McGarrey
to approve the Consent Calendar as amended, with Item No. 2 adopting Ordinance No.
623, and Item No. 3 adopting Resolution Nos. 2025-012 and 2025-013. Motion passed
unanimously.
BUSINESS SESSION
1. APPROVE THIRD ROUND COMMUNITY SERVICES GRANTS FOR FISCAL
YEAR 2024/25
Community Services Deputy Director Calderon and Senior Management Analyst
Calderon presented the staff report, which is on file in the Clerk’s Office.
The Community Services Ad-Hoc Committee, comprised of Councilmember Sanchez and
Mayor Evans, explained they did not recommend grant funding for the Colonel Mitchel
Paige Middle School mural project proposed by the Desert Sands Educational Foundation
due to it not being directly focused on benefiting students; murals have been declined in
the past and the City does not want to set a precedent regarding mural or other arts
projects funding instead of programs for residents.
Council discussed the approval process for public facing murals in La Quinta, and that
there is currently no requirement for such murals to be reviewed and approved through
the City’s Art in Public Places (APP) program; other cities mural approval process;
Council’s desire to establish an approval through the City for future public facing murals,
regardless whether they are on public or private property; and mural opportunities along
CV Link project.
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The following PUBLIC SPEAKERS, listed in the order in which they spoke, provided an
overview of the objectives, services, and programs their respective organizations offer to
the community:
Reynaldo J. Carreon MD Foundation – President Marcelino Maldonado of Dr.
Carreon Foundation
Desert Sands Educational Foundation (Colonel Mitchell Paige Middle School) –
Director of Community Engagement Francinni Zabata, Principal Nicole Aguirre,
and Assistant Principal Brooke Triplett
Council discussed other projects the Desert Sands Educational Foundation has
underway, as well as Colonel Mitchell Paige Middle School Booster Club that might be
eligible for grant funding by the City; upcoming Community Services grant funding
opportunities; and expressed general support for awarding the foundation a $500 dollar
starter grant tonight subject to the foundation submitting supporting paperwork to the City.
La Quinta Youth Sprots Association – Desert Shockers – Coach Marcos Zacarias
Big Brothers Big Sisters of the Desert – Fund Development Associate Michele
McDonough
Boy Scouts of America Troop 451 – Scout Member Isabel Campos
Children’s Discovery Museum of the Desert – CEO Cindy Burreson
Friends of the Cultural Center – McCallum Theatre – Vice President – Education
Kajsa Thuresson-Frary, Vice President – Education
Parkinson’s Resource Organization – Executive Director Eileen Lynch
Green Room Theatre Company – Executive Artistic Director David Catanzarite
Tools for Tomorrow – Executive Director Andrea Hecht
HAND-OUTS were received from the organizations listed below, which were distributed
to Council, made public, published on the City’s website, and included in the public record
of this meeting:
Green Room Theatre, Coachella Valley; Artistic Director David Catanzarite –
Strategic Plan 2023-2028
Desert Sands Educational Foundation; Principal Nicole Aguirre – Colonel Mitchell
Paige Middle School Reimagine Project overview
McCallum Theatre; Vice President – Education Kajsa Thuresson-Frary – schedule
of upcoming shows at the McCallum Theatre from October 2025 through May 2026
City Clerk Radeva said WRITTEN PUBLIC COMMENTS were received from several
Colonel Mitchell Paige Middle School staff members, listed in alphabetical order below,
requesting that Council support awarding grant funding for the school’s mural project
proposed by the Desert Sands Educational Foundation, which were distributed to Council,
made public, published on the City’s website, and included in the public record of this
meeting:
Sara Donaldson, Instructional Coach
Michael Loaiza, School Counselor
Robin Markson, Project Teacher
Brooke Triplett, Assistant Principal
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CITY COUNCIL MINUTES Page 7 of 10 JUNE 3, 2025
MOTION – A motion was made and seconded by Councilmembers Peña/Fitzpatrick to
approve the third round Community Services Grants for fiscal year 2024/25 as detailed
below for a total not to exceed amount of $40,500:
Boy Scouts of America Troop 451 $5,000
Big Brothers Big Sisters of the Desert $5,000
Children’s Discovery Museum of the Desert $5,000
La Quinta Youth Sprots Association – Desert Shockers $5,000
Friends of the Cultural Center – McCallum Theatre $4,500
Green Room Theatre Company Coachella Valley $ 500 Starter Grant
Parkinsons Resource Organization $5,000
Reynaldo J. Carreon MD Foundation $5,000
Tools for Tomorrow $5,000
(added) Desert Sands Educational Foundation $ 500 Starter Grant
Motion passed unanimously.
2. APPROVE USE OF THE CITY SEAL FOR THE HISTORICAL PLAQUE
PROGRAM ADMINISTERED BY THE LA QUINTA HISTORICAL SOCIETY
Design and Development Director Castro presented the staff report, which is on file in the
Clerk’s Office.
PRESENTERS: Linda Williams, President of the La Quinta Historical Society, and
Michael Paganelli recipient of first residential Landmark designation, both La Quinta
residents – presented research and photos on plaques from other cities; sizes, designs,
cost and sources of plaque; homeowners will pay for plaques; desire for uniformity; and
ability for homeowners to name their historic houses.
Council discussed the designs; numbering reflects order of approval by City; City to track
numbering; current owners name not recommended for naming house; process needed
to order plaques through the Historical Society to approve the design and text, and to
ensure compliance with the City’s local landmark designation program and that plaques
are not installed by individuals without designations; ability of homeowner to order
multiple plaques; preference for plaques to be mounted on house which is the historic
structure, not on outside walls; concern for the appropriateness and accuracy of names
given to properties; creating a naming convention; and expressed general support for the
“mission” design over the “oval” option.
MOTION – A motion was made and seconded by Councilmembers Peña/McGarrey to
approve the use of the City seal for the Historical Plaque Program administered by the La
Quinta Historical Society, subject to Council approved program policy regarding assigning
tracking numbers, control of plaque ordering, and naming convention. Motion passed
unanimously.
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3. INTRODUCE FOR FIRST READING AN ORDNANCE UPDATING THE FIRE
HAZARD SEVERITY ZONES PURSUANT TO GOVERNMENT CODE SECTION
51178 AND THE CALIFORNIA FIRE CODE [ORDINANCE NO. 624]
Riverside County Fire Department La Quinta Fire Supervisor Chris Cox presented the
staff report, which is on file in the Clerk’s Office.
Council discussed that these maps do impact insurance rates regardless of the State
Insurance Commissioner’s statement that they do not; and how severity was determined.
MOTION – A motion was made and seconded by Councilmembers Sanchez/Peña to take
up Ordinance No. 624 by title and number only and waive further reading to adopt the
2025 Fire Hazard Severity Zones Map for the City of La Quinta pursuant to Government
Code Section 51178 and the California Code. Motion passed unanimously.
City Clerk Radeva read the following title of Ordinance No. 624 into the record:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA,
CALIFORNIA, ADOPTING THE FIRE HAZARD SEVERITY ZONES AS
RECOMMENDED BY THE CALIFORNIA DEPARTMENT OF FORESTRY AND
FIRE PROTECTION PURSUANT TO GOVERNMENT CODE SECTION 51178
MOTION – A motion was made and seconded by Councilmembers Sanchez/Peña to
introduce at first reading Ordinance No. 624 to adopt the 2025 Fire Hazard Severity Zones
Map for the City of La Quinta pursuant to Government Code Section 51178 and the
California Fire Code. Motion passed unanimously.
MAYOR EVANS CALLED FOR A BRIEF RECESS AT 5:57 P.M.
MAYOR EVANS RECONVENED THE COUNCIL MEETING AT 6:03 P.M. WITH
ALL MEMBERS PRESENT
STUDY SESSION
1. DISCUSS FISCAL YEAR 2025/26 PRELIMINARY PROPOSED BUDGET
Finance Director Martinez presented the staff report, which is on file in the Clerk’s Office.
Council had no further questions or comments.
PUBLIC HEARINGS – at 5:00 p.m. or shortly thereafter or None
1. RECEIVE AND FILE FISCAL YEAR 2024/25 ANNUAL WORKFORCE
VACANCIES AND RECRUITMENT / RETENTION REPORT PURSUANT TO
GOVERNMENT CODE SECTION 3502.3
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CITY COUNCIL MINUTES Page 9 of 10 JUNE 3, 2025
Human Resources Deputy Director Triplett presented the staff report, which is on file in
the Clerk’s Office.
MAYOR EVANS DECLARED THE PUBLIC HEARING OPEN AT 6:19 P.M.
PUBLIC SPEAKER: None
MAYOR EVANS DECLARED THE PUBLIC HEARING CLOSED AT 6:19 P.M.
MOTION – A motion was made and seconded by Councilmembers McGarrey/Fitzpatrick
to receive and file fiscal year 2024/25 Annual Workforce Vacancies and
Recruitment/Retention Report as presented. Motion passed unanimously.
DEPARTMENTAL REPORTS – All reports are on file in the City Clerk’s Office.
MAYOR’S AND COUNCIL MEMBERS’ ITEMS
Mayor Evans reported on her, and other Councilmembers’ attendance at Do The Right
Thing; The Right of Silence; US Postal Service naming for Corporal Hunter Lopez;
Memorial Day events throughout the City; 8th grade promotion at La Quinta Middle
School; Commitment to Graduate ceremony at La Quinta High School; and graduations
at Summit and Horizons.
Councilmember Fitzpatrick reported on her, and other Councilmembers’ attendance at
State-of-the-District.
Mayor Pro Tem McGarrrey reported on her attendance at La Quinta Middle School
Assistant Principal Goldman National Guard deployment send off.
Councilmember Sanchez reported on his attendance at Signature Series with speaker
Scott White; 29PSP anniversary; Vet Expo round table; and Farmers’ Market.
REPORTS AND INFORMATIONAL ITEMS
La Quinta’s representative for 2025, Mayor Evans reported on her participation in the
following organization’s meeting:
CVAG COACHELLA VALLEY CONSERVATION COMMISSION
La Quinta’s representative for 2025, Councilmember Fitzpatrick reported on her
participation in the following organizations’ meetings:
CVAG TRANSPORTATION COMMITTEE
CV CONSERVATION COMMISSION LEGISLATIVE AD HOC COMMITTEE
La Quinta’s representative for 2025, Councilmember Peña reported on his participation
in the following organization’s meeting:
SUNLINE TRANSIT AGENCY
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CITY COUNCIL MINUTES Page 10 of 10 JUNE 3, 2025
La Quinta’s representative for 2025, Councilmember Sanchez reported on his
participation in the following organization’s meeting:
RIVERSIDE LOCAL AGENCY FORMATION COMMISSION
ADJOURNMENT
There being no further business Mayor Evans adjourned the meeting at 6:30 p.m.
Respectfully submitted,
MONIKA RADEVA, City Clerk
City of La Quinta, California
152
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: EXCUSE ABSENCES OF (1) COMMISSIONER BROWER FROM THE
JUNE 9, 2025, ARTS AND COMMUNITY SERVICES COMMISSION QUARTERLY
MEETING, AND (2) COMMISSIONER HERNANDEZ FROM THE JUNE 10, 2025,
PLANNING COMMISSION MEETING
RECOMMENDATION
Excuse absences of (1) Commissioner Mary Anne Brower from the June 9, 2025, Arts
and Community Services Commission quarterly meeting; and (2) Commissioner Alfonso
Hernandez from the June 10, 2025, Planning Commission meeting.
EXECUTIVE SUMMARY
Commissioner Brower requested to be excused from the June 9, 2025, Arts and
Community Services meeting due to a family emergency. Commissioner Brower
has no excused absences for fiscal year 2024/25.
Commissioner Hernandez requested to be excused from the June 10, 2025,
Planning Commission meeting due to illness. Commissioner Hernandez has three
(3) excused absences for fiscal year 2024/25
FISCAL IMPACT
No meeting attendance compensation is paid to absent members.
BACKGROUND/ANALYSIS
Section 2.06.090 of the La Quinta Municipal Code states: “If any member of a board,
commission or committee absents him or herself from two consecutive regular meetings
or absents him or herself from a total of three regular meetings within any fiscal year,
his/her office shall become vacant and shall be filled as any other vacancy. A board,
commission or committee member may request advance permission from the city council
to be absent at one or more regular meetings due to extenuating circumstances, and/or
may request the city council to excuse an absence after-the-fact where such extenuating
circumstances prevented the member from seeking advance permission to be absent. If
such permission or excuse is granted by the city council, the absence shall not be counted
toward the above-stated limitations on absences.”
CONSENT CALENDAR ITEM NO. 2
153
ALTERNATIVES
Council may deny this request, which would result in the absence being counted toward
the Commissioner’s limitation on absences as noted above.
Prepared by: Amanda Guerrero, Temporary Administrative Technician
Approved by: Monika Radeva, City Clerk
154
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: AUTHORIZE OVERNIGHT TRAVEL FOR MAYOR, FOUR
COUNCILMEMBERS, CITY MANAGER, DIRECTOR OF BUSINESS UNIT AND HOUSING
DEVELOPMENT, AND FINANCE DIRECTOR TO ATTEND THE LEAGUE OF
CALIFORNIA CITIES ANNUAL CONFERENCE IN LONG BEACH, CALIFORNIA,
OCTOBER 8-10, 2025
RECOMMENDATION
Authorize overnight travel for the Mayor, four Councilmembers, City Manager, Director of
Business Unit and Housing Development, and Finance Director to attend the League of
California Cities Annual Conference in Long Beach, California, October 8-10, 2025.
EXECUTIVE SUMMARY
•The League of California Cities (League) is an association of California cities who
collaborate to exchange information and combine resources to influence state
legislation.
•The League’s Annual Conference (Conference) provides attendees the opportunity
to participate in education sessions, discussion forums and networking.
•This item has been scheduled this far in advance so that attendees may obtain
advance bookings at reduced rates.
FISCAL IMPACT
Estimated expenses are $1,650 per attendee; this cost includes conference registration,
travel, lodging and meals. Funds are included in the travel and training departments’
budgets; City Council (101-1001-60320), City Manager (101-1002-60320), Economic
Development (247-000-60320), Finance (101-1006-60320).
BACKGROUND/ANALYSIS
The Conference provides an opportunity for local leaders to learn from leading experts as
well as from their peers. Education sessions and forums will include topics such as
economic development, housing, public safety, communication, and technology.
CONSENT CALENDAR ITEM NO. 3
155
Further, the League’s Annual Business Meeting, held during the General Assembly, acts on
resolutions that establish League policy; Mayor Evans is the City’s voting delegate.
Additionally, the Regional Riverside Division holds a meeting during this time.
Staff is requesting Council consideration this far in advance as the League has already
opened registration for the October 2025 Conference, and if members register now, they
qualify for reduced registration and lodging rates.
ALTERNATIVES
Council may elect to reduce the number of attendees or not have anyone attend.
Prepared by: Jennifer Nelson, Executive Specialist
Approved by: Jon McMillen, City Manager
156
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: AUTHORIZE OVERNIGHT TRAVEL FOR ONE SENIOR
MAINTENANCE AND OPERATIONS WORKER TO ATTEND YEAR ONE OF
CALIFORNIA PARKS AND RECREATION SOCIETY MAINTENANCE MANAGEMENT
SCHOOL IN LAKE ARROWHEAD, CALIFORNIA, NOVEMBER 3 - 7, 2025
RECOMMENDATION
Authorize overnight travel for one Senior Maintenance and Operations Worker to attend
year one of California Parks and Recreation Society Maintenance Management School
in Lake Arrowhead, California, November 3 – 7, 2025.
EXECUTIVE SUMMARY
•The California Parks and Recreation Society (CPRS) Maintenance Management
School (MMS) provides management and maintenance operations personnel with
a systematic approach to maintenance resource management.
•Year one of MMS focuses on service level options, best maintenance practices,
and how to increase efficiency and productivity.
FISCAL IMPACT
Estimated expenses are $1,990, which includes registration, travel, lodging, parking, and
meals. Funds will be budgeted in the fiscal year (FY) 2025/26 Parks Travel and Training
budget (Account No. 101-3005-60320).
BACKGROUND/ANALYSIS
CPRS MMS is a five-year program for maintenance resource management.
Year one focuses on service levels, best maintenance practices, contractor
communication, and teamwork. The program consists of five days of intense educational
and group sessions, teaching skills and techniques to increase efficiency, productivity,
and performance. The program also provides networking opportunities with professionals
from other cities.
CONSENT CALENDAR ITEM NO. 4
157
ALTERNATIVES
Council may elect not to authorize this request; however, as this training provides a
learning opportunity for staff to increase their knowledge of maintenance practices, this
alternative is not recommended.
Prepared by: Dianne Hansen, Maintenance & Operations Superintendent
Approved by: Bryan McKinney, Public Works Director/City Engineer
158
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: AUTHORIZE OVERNIGHT TRAVEL FOR TWO CITY CLERK
DEPARTMENT EMPLOYEES TO ATTEND THE ARMA INTERNATIONAL 2025
ANNUAL CONFERENCE OF INFORMATION AND RECORDS MANAGEMENT IN
IRVINE, CALIFORNIA, JULY 24-25, 2025
RECOMMENDATION
Authorize overnight travel for two City Clerk department employees to attend the ARMA
International 2025 Annual Conference of Information and Records Management in Irvine,
California, July 24-25, 2025.
EXECUTIVE SUMMARY
ARMA International (ARMA) is a non-profit membership association for information
and records management professionals.
The ARMA 2025 Annual Conference of Information and Records Management is
a 2-day event offering educational sessions, networking opportunities, continuing
education credit opportunities for professional certifications, and sponsor
exhibitions, which will allow staff to stay up-to-date with records management and
information best practices and continue professional development.
FISCAL IMPACT
Estimated expenses are $1,000 per attendee, which includes registration, travel, lodging,
parking, and meals. Funds are available in fiscal year 2025/26 City Clerk’s Travel and
Training budget (Account No. 101-1005-60320).
BACKGROUND/ANALYSIS
ARMA is a non-profit membership association for information and records management
professionals.
The ARMA 2025 Annual Conference of information and records management as an
opportunity for those who work in data and records archiving to learn best practices, stay
informed on industry standards, and continue to improve in their roles. This conference
is a 2-day event covering subjects such as records retention and archiving, disaster
recovery, information security, professional development, artificial intelligence, and a
myriad of other topics, which will allow staff to stay up-to-date with records management
best practices and continue professional development.
CONSENT CALENDAR ITEM NO. 5
159
ALTERNATIVES
Council may elect not to authorize this request.
Prepared by: Oscar Mojica, Deputy City Clerk
Approved by: Monika Radeva, City Clerk
160
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT ORDINANCE NO. 624 ON SECOND READING UPDATING
THE FIRE HAZARD SEVERITY ZONES PURSUANT TO GOVERNMENT CODE
SECTION 51178 AND THE CALIFORNIA FIRE CODE
RECOMMENDATION
Adopt Ordinance No. 624 on second reading updating the Fire Hazard Severity Zones
pursuant to Government Code Section 51178 and the California Fire Code.
EXECUTIVE SUMMARY
On June 3, 2025, Council introduced Ordinance No. 624 for first reading updating
the Fire Hazard Severity Zone (FHSZ) pursuant to Government Code Section 51178
and the California Fire Code.
If adopted on second reading, Ordinance No. 624 will go into effect 30 days after
adoption, or on July 17, 2025.
FISCAL IMPACT – None.
BACKGROUND/ANALYSIS
The California Department of Forestry and Fire Protection (CAL FIRE) periodically
updates FHSZ maps for Local Responsibility Areas (LRA) throughout the state. These
maps identify varying levels of fire hazard (moderate, high, and very high) based on
factors including vegetation, topography, weather, crown fire potential, and ember
production and movement. State law requires local jurisdictions to formally adopt these
maps by ordinance to ensure proper implementation of associated building standards and
fire safety requirements in identified hazard zones.
On November 15, 2022, the City adopted the FHSZ maps via Ordinance No. 604, along
with the 2022 California Building Standards Code.
On March 24, 2025, CAL FIRE completed its latest assessment and provided updated
LRA maps that reflect current conditions and risk factors. Per Government Code Section
51179 (b)(3), Local agencies shall not decrease the FHSZ level recommended by the
Office of the State Fire Marshal, but may add to or increase the recommended FHSZ
level, however, Riverside County Fire Department is not proposing any additions or
CONSENT CALENDAR ITEM NO. 6
161
increases during this adoption process, thus, if approved, the City of La Quinta would
adopt the FHSZ without any modifications.
The updated FHSZ maps incorporate the latest scientific methodologies and data,
including vegetation mapping, fire history, weather patterns, and terrain analysis.
Residents can check their property's FHSZ status online by visiting
https://www.rvcfire.org/our-departments/fire-marshal/FHSZ-map . Or they can visit the
City of La Quinta’s website: https://www.laquintaca.gov/our-city/city-departments/public-
safety/fire-department/office-of-the-fire-marshal/office-of-the-fire-marshal .
If adopted on second reading, Ordinance No. 624 will go into effect 30 days after adoption,
or on July 17, 2025.
ALTERNATIVES
As Council approved Ordinance No. 624 at first reading, staff does not recommend an
alternative.
Prepared by: Olivia Rodriguez, Management Specialist
Approved by: Monika Radeva, City Clerk
162
ORDINANCE NO. 624
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, ADOPTING THE FIRE HAZARD
SEVERITY ZONES AS RECOMMENDED BY THE
CALIFORNIA DEPARTMENT OF FORESTRY AND FIRE
PROTECTION PURSUANT TO GOVERNMENT CODE
SECTION 51178
WHEREAS, the California Department of Forestry and Fire Protection (CAL FIRE),
pursuant to Government Code Section 51178, has developed updated Fire Hazard
Severity Zone (FHSZ) (Exhibit A) maps for areas within Local Responsibility Areas
(LRAs); and
WHEREAS, Government Code Sections 51175 through 51189 require local
jurisdictions to adopt the FHSZ maps by ordinance, and to enforce the building standards
for new structures in Very High Fire Hazard Severity Zones as established in the
California Building Code and California Fire Code; and
WHEREAS, adoption of the FHSZ map will help the City reduce the risk of wildfire
through updated planning and building standards and enable better protection of life,
property, and natural resources; and
WHEREAS, the City of La Quinta desires to adopt the FHSZ map as
recommended by CAL FIRE to comply with state law and to ensure the health, safety,
and welfare of the community.
NOW, THEREFORE, the City Council of the City of La Quinta does ordain as
follows:
SECTION 1. ADOPTION AND DESIGNATION. The City of La Quinta hereby adopts
and designates the Fire Hazard Severity Zones within the City as recommended by the
California Department of Forestry and Fire Protection and presented in the enclosed map
as Exhibit A, incorporated herewith by this reference, and titled:
“City of La Quinta Fire Hazard Severity Zones Map,”
as maintained and published by the California Department of Forestry and Fire Protection.
This map is incorporated by reference and shall serve as the official FHSZ designation
within the Local Responsibility Area for the City of La Quinta.
SECTION 2. AVAILABILITY OF THE MAP. The official Fire Hazard Severity Zones map
is available for public review:
In the Office of the City Clerk, City of La Quinta, located at 78-495 Calle Tampico,
La Quinta, CA 92253; and
Electronically on the City’s official website at:
https://www.laquintaca.gov/our-city/city-departments/public-safety/fire-department/office-of-the-fire-marshal/office-of-the-fire-marshal
163
Ordinance No. 624
Adopting Fire Hazard Severity Zones
Adopted: June 17, 2025
Page 2 of 3
SECTION 3. EFFECTIVE DATE: This Ordinance shall be in full force and effect thirty
(30) days after its adoption.
SECTION 4. POSTING: The City Clerk shall, within 15 days after passage of this
Ordinance, cause it to be posted in at least three public places designated by resolution
of the City Council (Resolution No. 2022-027), shall certify to the adoption and posting of
this Ordinance, and shall cause this Ordinance and its certification, together with proof of
posting to be entered into the permanent record of Ordinances of the City of La Quinta.
SECTION 5. RECITALS: The Recitals set forth above are incorporated herein and made
an operative part of this Ordinance.
SECTION 6. CEQA: The City Council finds that adoption of this Ordinance is exempt
from the California Environmental Quality Act, Public Resources Code Section 21000 et
seq. (“CEQA”) and implementing regulations, California Code of Regulations, Title 14,
Section 15000 et seq. (“CEQA Guidelines”), as it is not a “Project” as defined by CEQA.
(CEQA Guidelines, § 15060(c)(3).) Pursuant to CEQA Guidelines Section 15378(a), a
“Project” means the whole of an action, which has a potential for resulting in either a direct
physical change in the environment or a reasonably foreseeable indirect physical change
in the environment. The requested action is to update the Fire Hazard Severity Zone
(FHSZ) map as required by State law and, and, as there is no direct or indirect physical
change to the environment by the adoption of the Ordinance, the proposed action is not
a “Project” under CEQA (CEQA Guidelines, § 15060(c)(2)). Even if the requested action
were a “Project,” it is exempt under CEQA Guidelines Sections 15307 and 15308 [Class
7 and Class 8], as the adoption of the Ordinance is an action taken by the City as required
by State law to assure the maintenance, restoration, or enhancement of natural
resources, and to assure the maintenance, restoration, enhancement, and protection of
the environment, where, as here, the State’s regulatory process involves procedures for
protection of the natural resources and environment subject to fire hazards. Finally, the
requested action is exempt from CEQA under the “common sense” exemption (CEQA
Guidelines, § 15061(b)(3)), as it can be seen with certainty that there is no possibility that
the activity in question may have a significant effect on the environment.
SECTION 8. SEVERABILITY: If any section, subsection, subdivision, sentence, clause,
phrase, or portion of this Ordinance is, for any reason, held to be invalid or
unconstitutional by the decision of any court of competent jurisdiction, such decision shall
not affect the validity of the remaining portions of this Ordinance. The City Council hereby
declares that it would have adopted this Ordinance and each and every section,
subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the
fact that any one or more section, subsections, subdivisions, sentences, clauses,
phrases, or portions thereof be declared unconstitutional.
164
Ordinance No. 624
Adopting Fire Hazard Severity Zones
Adopted: June 17, 2025
Page 3 of 3
PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City
Council held this 17th day of June, 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
165
City and County boundaries as of 10/22/24 (CA Board of Equalization)
CAL FIRE State Responsibility Areas (SRA25_1)
CAL FIRE Fire Hazard Severity Zones (FHSZSRA23_3, FHSZLRA_25_1)
Data Sources:
Daniel Berlant, State Fire Marshal, CA Department of Forestry and Fire Protection
Joe Tyler, Director/Fire Chief, CA Department of Forestry and Fire Protection
Wade Crowfoot, Secretary for Natural Resources, CA Natural Resources Agency
Gavin Newsom, Governor, State of CaliforniaThe State of California and the Department of Forestry and Fire
Protection make no representations or warranties regarding the
accuracy of data or maps. Neither the State nor the Department shall
be liable under any circumstances for any direct, special, incidental,
or consequential damages with respect to any claim by any user or
third party on account of, or arising from, the use of data or maps.
and other relevant factors including areas where winds
have been identified by the Office of the State Fire Marshal
as a major cause of wildfire spread.
statewide criteria and based on the severity of fire hazard that is
expected to prevail in those areas. Moderate, high, and very high fire
hazard severity zones shall be based on fuel loading, slope, fire weather,
Government Code section 51178 requires the State Fire
Marshal to identify areas in the state as moderate, high,
and very high fire hazard severity zones based on consistent
Waterbody
Federal Responsibility
Area (FRA)Unzoned LRA
Incorporated City
Projection: NAD 83 California Teale Albers
Scale: 1:75,000 at 11" x 17"
0 1 2 3 4 5 6Km
0 1 2 3Mi
Very High High Moderate
High Moderate
Fire Hazard Severity Zones (FHSZ) in Local Responsibility
Area (LRA), as Identified by the State Fire Marshal
La Quinta
111
8NINC2RP2RATED
RI9ERSIDE C2.
C2ACHELLA
INDIAN
WELLS
INDI2
PALM DESERT
March 24, 2025
As Identified by the
State Fire MarshalLocal Responsibility Area
Fire Hazard Severity Zones
CITY OF LA QUINTA – RIVERSIDE COUNTY
Fire Hazard Severity Zones in State Responsibility
Area (SRA), Effective April 1, 2024
2rdinance No. 24
Adopted: June 1, 2025
E;HIBIT A
166
________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
DECLARATION OF POSTING
I, MONIKA RADEVA, City Clerk of the City of La Quinta, California, do hereby certify that
the foregoing ordinance was posted on the 18th day of June, 2025, pursuant to Council
Resolution 2022-027.
________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
Ordinance No. 624
Adopting Fire Hazard Severity Zones
Adopted: June 17, 2025
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LA QUINTA )
I, MONIKA RADEVA, City Clerk of the City of La Quinta, California, do hereby certify the
foregoing to be a full, true, and correct copy of Ordinance No. 624 which was introduced
at a regular meeting on the 3rd day of June, 2025, and was adopted at a regular
meeting held on the 17th day of June, 2025, not being less than 5 days after the date of
introduction thereof.
I further certify that the foregoing Ordinance was posted in three places within the City of
La Quinta as specified in the Rules of Procedure adopted by City Council Resolution No.
2022-027.
167
168
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26
INVESTMENT POLICY
RECOMMENDATION
Adopt resolution to approve fiscal year 2025/26 Investment Policy.
EXECUTIVE SUMMARY
Per California Government Code §53646(a)(2), a local agency may annually
render to its legislative body (and any oversight committee), a statement of
investment policy which shall be considered at a public meeting.
Per the City of La Quinta Municipal Code §2.70.040 the Financial Advisory
Commission (FAC) shall review the Policy (at least) annually.
The FAC reviewed and approved the draft Investment Policy for FY 2025/26 on
June 4, 2025.
FISCAL IMPACT - None.
BACKGROUND
The City has been awarded the Investment Policy Certificate of Excellence from the
Association of Public Treasurers of the United States and Canada (APT US&C), and the
Policy was recently certified by the California Municipal Treasurers Association (CMTA).
With these recognitions, the City believes the Policy is sound and generally not in need
of major revisions. In addition, there were no new regulatory changes in fiscal year
2024/25 that impacted the City’s policy or would require updates. Therefore, staff
recommends only operational changes to the current Policy, some of which originated
with the CMTA review committee.
The proposed updates remain within the legal bounds of California Government Code
(the Code), protect the safety and liquidity of the City’s investment portfolio, and allow
staff to maximize yield when prudent. The following edits, along with punctuation or format
changes and updates to the dates, are identified as red-lined in Exhibit A to the resolution:
CONSENT CALENDAR ITEM NO. 7
169
Section V Maximum Maturities: Added language from the Code regarding forward
settlement dates.
Section VII: Minor edit to decouple the annual approval of the investment policy
from the annual granting of investment authority to the Treasurer.
Section IX: Clarifications to the type of documentation the City might use to verify
the credentials of broker/dealers as compared to advisors or financial institutions.
Section X Permissible Deposits and Investments: Clarified that while the policy
generally allows for investments as permitted by the Code, our policy may at times
be more restrictive. Reclassified bank (non-negotiable) CDs under the ‘Checking,
Savings, Sweep Accounts’ category, as negotiable CDs can be traded on the
secondary market.
Section XVI Review of Investment Portfolio: Additional language specifying how
frequently staff monitors the portfolio, along with available market information, for
potential issues with securities falling out of compliance with the policy.
ALTERNATIVES
The policy has been recognized by APT US&C and CMTA as being comprehensive as
written, and therefore no alternatives are recommended at this time.
Prepared by: Rosemary Hallick, Principal Management Analyst
Approved by: Claudia Martinez, Finance Director
Attachment: 1. Recent CMTA Certification
170
RESOLUTION NO. 2025 – XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF LA QUINTA, CALIFORNIA, APPROVING AND
ADOPTING FISCAL YEAR 2025/2026 INVESTMENT
POLICY
WHEREAS, the general purpose of the Investment Policy is to provide the rules
and standards users must follow in investing funds of the City of La Quinta; and
WHEREAS, the primary objectives, in order of priority, of the City of La Quinta’s
investment activity shall be:
Safety of principal is the foremost objective of the investment program.
Investments of the City of La Quinta shall be undertaken in a manner that seeks
to ensure the preservation of capital in the overall portfolio.
The investment portfolio shall remain sufficiently liquid to meet all operating
requirements that may be reasonably anticipated.
The investment portfolio shall be designed with the objective of attaining a market
rate of return or yield throughout budgetary and economic cycles, taking into
account the investment risk constraints and liquidity needs; and
WHEREAS, the authority to invest moneys of the City of La Quinta, sell or
exchange securities, and deposit them for safekeeping, and management responsibility
for the investment program is delegated to the city treasurer pursuant to La Quinta
Municipal Code Section 3.08.010, the city treasurer shall establish and implement written
procedures for the operation of the City’s investment program consistent with the
Investment Policy for each fiscal year; and
WHEREAS, the city treasurer is authorized to purchase, at their original sale or
after they have been issued, securities which are permissible investments under the City
Council adopted City Investment Policy; and
WHEREAS, the Investment Policy will be adopted before the end of June of each
year and amended as considered necessary.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La
Quinta as follows:
SECTION 1. This Resolution supersedes all prior Investment Policy resolutions
adopted by the City Council.
SECTION 2. The City Council hereby adopts the Fiscal Year 2025/2026
171
Resolution No. 2025-XXX
Investment Policy for Fiscal Year 2025/2026
Adopted: June 17, 2025
Page 2 of 3
Investment Policy attached hereto as “Exhibit A” and incorporated herewith by this
reference.
SECTION 3. The City Council hereby delegates authority to the city treasurer to
manage the City’s funds pursuant to said policy.
SECTION 4. Severability – if any provisions of this Resolution or the application
thereof to any person or circumstance is held invalid, such invalidity shall not affect other
provisions or applications of this Resolution which can be given effect without the invalid
provision or application, and to this end the provisions of this Resolution are severable.
The City Council hereby declares that it would have adopted this Resolution irrespective
of the invalidity of any particular portion thereof.
SECTION 5. This Resolution shall become effective upon adoption. The
Investment Policy adopted by this Resolution shall go into effect July 1, 2025.
PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City
Council, held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
172
Resolution No. 2025-XXX
Investment Policy for Fiscal Year 2025/2026
Adopted: June 17, 2025
Page 3 of 3
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
173
Fiscal Year
2024/20252025/2026
Table of Contents
Section Topic Page
Executive Summary 1
I General Purpose 2
II Investment Policy 2
III Scope 2
IV Objectives 3
V Maximum Maturities 5
VI Prudence 5
VII Authority 5
VIII Ethics and Conflicts of Interest 6
IX Authorized Financial Dealers and Institutions 6
X Permissible Deposits and Investments 7
XI Investment Pools 10
XII Payment and Custody 10
XIII Interest Earning Distribution Policy 11
XIV Internal Controls and Independent Auditors 11
XV Reporting Standards 12
XVI Review of Investment Portfolio 13
XVII Financial Advisory Commission – City of La Quinta 13
XIII Investment Policy Adoption 13
Appendices Topic Page
A Municipal Code Ordinance 2.70 – Financial Advisory Commission 14
B Municipal Code Ordinance 3.08 – Investment of Moneys and Funds 16
C Segregation of Major Investment Responsibilities 18
D Listing of Approved Financial Institutions 19
E Investment Management Process and Risk 20
F Glossary 22
(;+,%,7$
174
Page 1 of 27
CITY OF LA QUINTA
Investment Policy Fiscal
Year
2024/20252025/2026
EXECUTIVE SUMMARY
The general purpose of this Investment Policy is to provide the rules and standards that must be
followed in administering the City of La Quinta's (the “City”) deposits and investments.
The City's Investment Policy conforms to all state and local statutes and applies to all deposits
and investments of the City, with the exception of bond proceeds and those noted in section III
herein.
It is the City's policy to deposit and invest public funds in a manner that shall provide safety of
principal, liquidity to meet the City’s obligations and requirements that may be reasonably
anticipated, and a risk-based market rate of return.
Authority to manage the City's investment portfolio is derived from the City Municipal Code.
Management responsibility for the investment program is delegated to the City Treasurer, who
shall establish and implement written procedures for the operation of the City's investment
program consistent with the Investment Policy.
The City Manager, City Treasurer, and City employees involved in the City's banking and
investment process shall conduct the City's business in an ethical manner and refrain from any
activity or relationship that may be, or have the appearance of, a conflict of interest.
The Investment Policy shall be adopted by resolution of the La Quinta City Council on an annual
basis, before the end of each fiscal year (June).
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Page 2 of 27
City of La Quinta
Statement of Investment Policy July 1, 2024 2025 through June 30, 2025 2026 Adopted
by the City Council on June 1817, 20242025
I. GENERAL PURPOSE
The general purpose of this document is to provide the rules and standards that must be followed
in administering the City of La Quinta's deposits and investments.
II. INVESTMENT POLICY
It is the policy of the City of La Quinta to deposit and invest public funds in a manner that shall
conform to all State and local statutes governing the investment of public funds and set forth the
permissible deposits and investments of the City's funds and the limitations thereon.
III. SCOPE
Except noted below, this Investment Policy applies to all deposits and investments of the City of
La Quinta, the Successor Agency to the City of La Quinta Redevelopment Agency, and the City
of La Quinta Financing and Housing Authorities. These funds are reported in the City's Annual
Comprehensive Financial Report (ACFR) and include all funds within the following fund types:
General
Special Revenue
Capital Projects
Debt Service
Enterprise
Internal Service
Trust and Agency
Any new fund types and fund(s) that may be created.
Financial assets and investment activity not subject to this policy
The City's Investment Policy does not apply to the following:
Cash and Investments raised from Conduit Debt Financing;
Funds held in trust in the City's name in pension or other post-retirement benefit
programs;
Cash and Investments held in lieu of retention by banks or other financial institutions for
construction projects;
Short or long-term loans made to other entities by the City or Agency;
Short term (Due to/from) or long term (Advances from/to) obligations made either
between the City and its funds or between the City and Agency; and
Investment of bond proceeds. The City's Investment Policy shall not govern bond
proceeds and bond reserve fund investments. California Code Section
176
Page 3 of 27
5922(d) governs the investment of bond proceeds and reserve funds in accordance with
bond indenture provisions.
Arbitrage Requirement - The US Tax Reform Act of 1986 requires the City to perform
arbitrage calculations and return excess earnings to the US Treasury from investments of
proceeds of bond issues sold after the effective date of this law. These arbitrage calculations
may be contracted with an outside source to provide the necessary technical assistance to
comply with this regulation. Investable funds subject to the 1986 Tax Reform Act will be kept
segregated from other funds and records will be kept in a fashion to facilitate the
calculations.
The City's investment position relative to the arbitrage restrictions is to continue pursuing the
maximum yield on applicable investments while ensuring the safety of capital and liquidity,
and to rebate excess earnings, if necessary.
IV. OBJECTIVES
The objectives of the City's investment activity, in order of priority and importance, are:
A. Safety of Principal
Safety of principal is the foremost objective of the City's investment program. Investments shall
be undertaken in a manner that seeks to ensure the preservation of principal of the overall
portfolio in accordance with the permissible deposits and investments.
The City shall endeavor to preserve its investment principal by making only permissible deposits
and investments, undertaken in a controlled manner to minimize the possibility of loss or
misappropriation through malfeasance or otherwise. Investments not backed by the full faith and
credit of the United States Government shall be diversified by allocating assets between
different types of permissible investments, maturities, and issuers as a means to mitigate credit
risk and interest rate risk. Investment in any single security type or single financial institution shall
be limited to the maximum percentages and/or dollar amounts as noted in Section X.
1. Credit Risk is the risk of loss from the failure of the security issuer or backer. Credit risk
may be mitigated by:
Limiting investments to investment grade securities as permitted in Section X;
and
Diversification- reducing concentration risk by limiting the total amount invested in
individual issuers of securities in the investment portfolio so that potential losses
due to issuer failure or securities downgrades may be minimized.
2. Interest Rate Risk is the risk that market values of securities in the portfolio will decline
due to changes in general interest rates. Interest rate risk may be mitigated by:
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Page 4 of 27
Structuring the investment portfolio so that securities mature to meet cash
requirements for ongoing operations, thereby avoiding the need to sell securities
on the open market prior to maturity; and
Investing operating funds primarily in shorter-term securities.
3. Liquidity Risk is the risk that a security cannot be liquidated because of its unique
features or structure or because it is thinly traded. Liquidity risk is not a material issue for
the City's portfolio because of the permissible deposits and investments (see Section X). A
discussion of the City's investment process and risk is presented in Appendix E.
B. Provide Liquidity
The investment portfolio shall remain sufficiently liquid to meet all of the City's cash needs that
may be reasonably anticipated. This is accomplished by structuring the portfolio so that
sufficient liquid funds are available to meet anticipated demands. Furthermore, since all
possible cash needs cannot be anticipated the portfolio should be diversified and consist of
securities with active secondary or resale markets.
The City's policy is to generally hold securities and other investments to maturity. However,
securities may be sold prior to maturity under certain circumstances as follows:
A security with declining credit quality can be sold early to minimize loss of principal.
Unanticipated liquidity needs of the portfolio require that one or more securities be sold.
When a sale/repurchase is fiscally advantageous based on market conditions and fits
the needs of the portfolio
C. Yield a Risk-Based Market Rate of Return
The City's investment portfolio shall be structured with the objective of yielding a risk-based
market rate of return throughout budgetary and economic cycles. Return on investment is less
important than the safety and liquidity objectives described above.
The City's Investment Policy does not specify a single benchmark as a goal or target yield for a
rate of return on its investment portfolio. The portfolio's rates of return will be influenced by
several factors, including actions by the Federal Reserve Board, the marketplace, and overall
economic perceptions and conditions.
Performance Standards: As a basis for comparison only, the Treasurer's quarterly reports will
display the rates of return on the three-month Bill, six-month Bill, the one and two-year U.S.
Treasury Note, and the yield for the State Treasurer's Local Agency Investment Fund (LAIF).
The Treasurer may use these or any other published rates of return that the Treasurer deems
appropriate for comparison to the return on the City's investment portfolio.
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The investment portfolio shall be designed with the objective of obtaining a market rate of return
throughout budgetary and economic cycles, commensurate with the investment risk constraints
and the cash flow needs.
V. MAXIMUM MATURITIES
It is the City's policy to generally hold securities and other investments until maturity. This buy-and-
hold policy shall not prevent the sale of a security as listed in section IV.B
The general buy-and-hold strategy requires that the City's investment portfolio be structured so
that sufficient liquid funds are available from maturing investments and other sources to meet all
reasonably anticipated cash needs.
The City shall follow Title 5 of the California Government Code §53601 (the “State Code”)
regarding maximum maturities, in that “no investment shall be made in any security…that at the
time of the investment has a term remaining to maturity in excess of five years, unless the
legislative body has granted express authority to make that investment either specifically or as
part of an investment program approved by the legislative body no less that three months prior
to the investments”. In order to accommodate the occasional occurrence of settlement dates
slightly exceeding five (5) years to final maturity, the City may invest in any security that has a
maturity of five (5) years plus up to thirty (30) days from settlement date. In no case shall a
forward settlement date exceed 45 days from the time of investment.
VI. PRUDENCE and FIDUCIARY DUTY
The City shall follow the State Code §53600.3 regarding fiduciary duty and the Prudent
Investor Standard as follows:
Except as provided in subdivision (a) of §27000.3, all governing bodies of local agencies
or persons authorized to make investment decisions on behalf of those local agencies
investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to
the prudent investor standard. When investing, reinvesting, purchasing, acquiring,
exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence,
and diligence under the circumstances then prevailing, including, but not limited to, the general
economic conditions and the anticipated needs of the agency, that a prudent person
acting in a like capacity and familiarity with those matters would use in the conduct of funds
of a like character and with like aims, to safeguard the principal and maintain the liquidity
needs of the agency. Within the limitations of this section and considering individual
investments as part of an overall strategy, investments may be acquired as authorized by law.
VII. AUTHORITY
Authority to manage the City's investment portfolio is derived from Chapter 3.08 of the City's
Municipal Code. Management responsibility for the investment program is delegated to the
City Treasurer for a period of one year pursuant to State Code §53607 and the City
Council's annual adoption of the Investment Policy.approval.
The City Treasurer shall establish written procedures for the operation of the
investment program consistent with the Investment Policy. Procedures should include
reference to safekeeping, wire transfer agreements, banking service contracts, and
collateral/depository agreements. Such procedures shall include explicit delegation of
authority to persons responsible for investment transactions. No person may
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engage in an investment transaction except as provided under the terms of this Investment
Policy (see Appendix C) and the procedures established by the City Treasurer. The City
Treasurer shall be responsible for all transactions undertaken and shall establish a system
of controls to regulate the activities of subordinate officials.
VIII. ETHICS AND CONFLICTS OF INTEREST
The City Manager, City Treasurer, and City employees involved in the City's banking and
investment process shall conduct the City's business in an ethical manner and refrain from any
activity or relationship that may be, or have the appearance of, a conflict of interest. The City will
maintain compliance with the procedures set forth in the Conflicts of Interest and Acceptance of
Gifts and other Gratuities section of the City of La Quinta Personnel Manual and the City’s
Municipal Code Chapter 2.60 Conflicts of Interest. Any questionable activity or relationship shall
be reported immediately; reporting must be made in accordance with the personnel policies of
the City and, until resolved, the officer or employee shall refrain from participating in the City's
business related to the matter.
The City Manager, City Treasurer, and City employees may conduct personal business with
banks, brokers, and other financial institutions that are authorized to conduct business with
the City provided that the terms of the activity to the account holder with the City are the
same as those that are available to the public in general, or to all employees as a result
of contract negotiations.
IX. AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS
The City Treasurer maintains a listing of financial institutions which are approved for direct
investment purposes, as well as a list of approved broker/dealers.
1. Broker/Dealers who desire to offer direct investment transactions must supply the
City with the following:
Current audited financial statements;
Proof of Financial Industry Regulatory Authority (FINRA) Certification;
Proof of State of California registration;
Resume of financial broker; and
Completion of the City of La Quinta Broker/Dealer Questionnaire, which contains
a certification of having read the City's Investment Policy.
The City Treasurer or designee shall evaluate the documentation submitted by the
broker/dealer and independently verify existing reports on file for any firm and/or
individual(s) conducting investment related business.
The City Treasurer or designee may also contact the following agencies during the
verification process:
Financial Industry Regulatory Authority (FINRA) Public Disclosure Report File (1-
800-289-9999).
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State of California Department of Financial Protection and Innovation (1- 866-275-
2677).
A professional investment manager or management firm, if engaged by the City
pursuant to Section X of this policy, may utilize their own list of approved broker/dealers
on the condition that any such list is provided to the City upon request.
All Broker/Dealers and financial institutions that provide investment services will be
subject to City Council approval.
An annual review of the financial condition and registrations of approved broker/dealers
will be conducted by the City Treasurer or designee. Current audited financial
statements, FINRA reporting, and/or System and Organizational Controls (SOC-1
and/or SOC-2) internal control reports may be maintained on file for each financial
institution and broker/dealer with which the City conducts business, as applicable.
Each mutual fund shall provide a prospectus and statement of additional information.
2. Financial Institutions will be required to meet the following criteria in order to receive
City funds for deposit or investment (see Appendix D, "Listing of Approved Financial
Institutions"):
Insurance - Public Funds shall be deposited only in financial institutions having
accounts insured by the Federal Deposit Insurance Corporation (FDIC) or the
National Credit Union Share Insurance Fund (NCUSIF).
Disclosure - Each financial institution maintaining invested funds in excess of the
FDIC insured amount shall furnish the City a copy of the most recent Call Report
(Consolidated Reports of Condition and Income) if requested. These reports can
also be found at: https://cdr.ffiec.gov/public/ManageFacsimiles.aspx
The City shall not invest or deposit in excess of the FDIC insured amount in banking
institutions which do not disclose to the city a current listing of securities pledged for
collateralization in public monies.
X. PERMISSIBLE DEPOSITS AND INVESTMENTS
It is the City’s policy to follow Title 5 of the California Government Code (the “State Code”) in
regard to allowable securities, and to be sufficiently diversified with regard to security type
and issuer. Permissible deposits and investments, as allowed by Chapter 4, Part 1, Division
2, Title 5 (hereinafter cited by §), include, but are not limited to, the following list , (which in
some instances may be more restrictive than State Code). The State Code can be directly
referenced at https://leginfo.legislature.ca.gov/
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Checking, Savings, and Sweep Accounts - The City will only maintain checking and savings
accounts with state or national banks, savings associations, federal associations, and/or
credit unions in accordance with §53635.2. The City may also purchase non-negotiable
certificates of deposits, provided that either the combined balances at any banking institution
do not exceed FDIC limits or funds are collateralized as noted below.
Collateralization: The amount of the City's deposits or investments not insured by the
FDIC shall be collateralized by securities in accordance with
§53652. The Treasurer may invest in an interest-bearing active deposit account as
approved in §53632. The deposit account must be collateralized with securities that are
in accordance with §53632.5. In addition, the market value of the collateralized
securities must be maintained in accordance with
§53652 and be held by a custodian in accordance with the requirements of
§53656. The proportion of the City's share of the deposit account shall be determined in
accordance with §53658.
Negotiable Certificates of Deposit (Negotiable and Non-negotiable) – As authorized in
§53601(i), the City may invest in Non-Negotiable and Negotiable Certificates of Deposits
(CD) up to 30% of the overall portfolio. In no instance shall a CD or combined CDs with a
single issuer exceed the FDIC or NCUSIF insurance limit of
$250,000.
U.S. Treasury Bills, Notes, and Bonds – As authorized in §53601(b), the City may invest
in U.S. Treasury bills, notes, and bonds directly issued and backed by the full faith and
credit of the U.S. Government. The City's Investment Policy provides for investments in U.S.
Treasury issues of 100% of the portfolio.
U.S. Government Agency Securities and Federal Government Securities – As
authorized in §53601(f), the City may invest in securities issued by U.S. Government
instrumentalities and agencies (commonly referred to as government sponsored enterprises
or GSE's). These securities may not be backed by the full faith and credit of the U.S.
Government (with the exception of Government National Mortgage Association (GNMA)
securities). Examples of GSE's include Federal National Mortgage Association (FNMA),
Federal Home Loan Mortgage Corporation (FHLMC), Federal Home Loan Banks (FHLB),
Federal Farm Credit Banks Funding Corporation (FFCB), Federal Agricultural Mortgage
Corporation (FAMC), Tennessee Valley Authority (TVA), and GNMA securities.
The City's Investment Policy allows investment only in securities of GNMA, FNMA, FHLMC,
FHLB, and FFCB. For Fiscal Year 2024/25, the maximum face amount per issuer is $30
million and the maximum face amount per purchase is $10 million.
Prime Commercial Paper – As authorized in §53601(h), a portion of the City's portfolio may
be invested in commercial paper of the highest rating as provided for by a nationally
recognized statistical rating organization (NRSRO) such as Moody’s, Fitch, or Standard &
Poor’s (S&P). There are a number of other qualifications regarding investments in
commercial paper based on the financial strength and size of the corporation and the size of
the investment. The City limits on prime commercial paper are as defined in the State Code.
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Local Agency Investment Fund (LAIF) – As authorized in §16429.1 and by LAIF policies,
local government agencies are each authorized to invest up to the deposit limit as
designated by the California State Treasurer. The City Treasurer may not invest more than
the maximum amount per account as allowed by LAIF.
Money Market Mutual Funds – As authorized in §53601(l), local agencies are authorized to
invest in shares of beneficial interest issued by diversified management companies (mutual
funds) in an amount not to exceed 20% of the agency's portfolio. There are a number of
other qualifications and restrictions regarding allowable investments in corporate notes and
shares of beneficial interest issued by mutual funds which include (1) attaining the highest
ranking or the highest letter and numerical rating provided by not less than two of the three
largest nationally recognized rating services, or (2) having an investment advisor registered
with the Securities and Exchange Commission with not less than five years' experience
investing in the securities and obligations and with assets under management in excess of
five hundred million dollars ($500,000,000).
Corporate Notes – As authorized in §53601(k), local agencies may invest in corporate
notes. The notes must be issued by corporations organized and operating in the United
States or by depository institutions licensed by the United States or any other state and
operating in the United States. The City's Investment Policy allows investment in corporate
notes authorized by the Government Code with the following limitations:
Maximum 30% of the portfolio;
Maturities shall not exceed five years from date of purchase;
Eligible notes shall be regularly quoted and traded in the marketplace;
Eligible notes shall be in a rating category of "AA" or better by an NRSRO;
The maximum aggregate investment in each issuer shall not exceed $5 million (PAR
value), or no more than 10% of the total investment assets in the commercial paper and
the medium-term notes of any single issuer whichever is less.
Professionally Managed Account(s) – The City Treasurer may place the portfolio with a
professional portfolio management/investment management firm (firm). The firm will be
approved by the City Council based upon the City Treasurer's recommendation pursuant to
completion of a public request for proposal (RFP). The firm shall have:
An established professional reputation for asset or investment management;
Knowledge and working familiarity with State and Federal laws governing and restricting
the investment of public funds;
Substantial experience providing investment management services to local public
agencies whose investment policies and portfolio size are similar to those of the City;
Professional liability (errors and omissions) insurance and fidelity bonding in such
amounts as are required by the City; and
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Registration with the Securities and Exchange Commission under the
Investment Advisers Act of 1940
Before engagement by the City and except as may be specifically waived or revised, the firm
shall commit to adhere to the provisions of the City's Investment Policy with the following
exceptions:
The firm may be granted the discretion to purchase and sell investment securities in
accordance with this Investment Policy;
The firm is not required to adhere to a buy-and-hold policy; and
The firm does not need City Manager or City Treasurer approval to make permissible
investments.
Local Agency Bonds and California Local Agency Obligations – As authorized in
§53601(a) and §53601(e), the City may invest in California local agency obligations.
§53601(a) pertains to investing in bonds issued by a local agency, or by the department,
board, agency or authority of the local agency.
§53601(e) pertains to investing in bonds and other defined indebtedness of any local
agency, or department, board, agency or authority of the local agency within the State of
California. The Agency obligations must be invested in the long-term rating category of A or
better by an NRSRO.
In the case of an initial public offering, including refinancings, the Treasurer may purchase
directly from the Bond Underwriter. In the case of secondary issues, the Treasurer will rely on
the approved Broker/Dealers.
XI. INVESTMENT POOLS
There are three (3) types of investment pools:
State-run pools (e.g., LAIF);
Pools that are operated by a political subdivision where allowed by law and the political
subdivision is the trustee (e.g., County Pools, and Joint Powers Authorities such as the
California Asset Management Program (CAMP), CalTrust, or California Class); and
Pools that are operated for profit by third parties (e.g. money market funds).
The City's Investment Policy permits investment in pools and money market funds as authorized
by State Code §16429.1, §53601(l) and §53601(p).
XII. PAYMENT AND CUSTODY
The City shall engage qualified third-party custodians to act in a fiduciary capacity to maintain
appropriate evidence of the City's ownership of securities and other eligible investments. Such
custodians shall disburse funds received from the City for a purchase to the broker, dealer or
seller only after receiving evidence that the City has legal, record ownership of the securities.
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Even though ownership is evidenced in book-entry form rather than by actual certificates, this
procedure is commonly referred to as the delivery versus payment (DVP) method for the
transfer of securities.
XIII. INTEREST EARNING DISTRIBUTION POLICY
Interest earnings are generated from pooled investments and specific investments. The
following provisions apply to the calculation and distribution of interest earnings.
1. Pooled Investments – It is the general policy of the City to pool all available operating
cash of the City of La Quinta, Successor Agency to the City of La Quinta Redevelopment
Agency, La Quinta Financing Authority, and La Quinta Housing Authority, and to allocate
interest earnings as a payment to each fund of an amount based on the month-end cash
balance included in the common portfolio for the earning period.
2. Specific Investments – Specific investments purchased by a fund shall incur all
earnings and expenses to that particular fund.
XIV. INTERNAL CONTROLS AND INDEPENDENT AUDITOR
The City Treasurer shall establish a system of internal controls to accomplish the following
objectives:
Safeguard assets;
The orderly and efficient conduct of its business, including adherence to management
policies;
Prevention or detection of errors and fraud;
The accuracy and completeness of accounting records; and
Timely preparation of reliable financial information.
While no internal control system, however elaborate, can guarantee absolute assurance that the
City's assets are safeguarded, it is the intent of the City's internal control to provide a reasonable
assurance that management of the investment function meets the City's objectives.
The internal controls shall address the following:
Control of collusion. Collusion is a situation where two or more employees are working in
conjunction to defraud their employer.
Separation of transaction authority from accounting and record keeping. By separating
the person who authorizes or performs the transaction from the people who record or
otherwise account for the transaction, a separation of duties is achieved.
Custodial safekeeping. Securities purchased from any bank or dealer including
appropriate collateral (as defined by State Law) shall be placed with an independent
third party for custodial safekeeping.
Avoidance of physical delivery securities. Book entry securities are much easier to transfer
and account for since actual delivery of a document never takes
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place. Delivered securities must be properly safeguarded against loss or destruction.
The potential for fraud and loss increases with physically delivered securities.
Clear delegation of authority to subordinate staff members. Subordinate staff members
must have a clear understanding of their authority and responsibilities to avoid improper
actions. Clear delegation of authority also preserves the internal control structure that is
contingent on the various staff positions and their respective responsibilities as outlined
in the Segregation of Major Investment Responsibilities (Appendix C).
Written confirmation of telephone transactions for investments and wire transfers. Due to
the potential for error and improprieties arising from telephone transactions, all telephone
transactions shall be supported by written communications or electronic confirmations
and approved by the appropriate person. Written communications may be via fax or
email if on letterhead and the safekeeping institution has a list of authorized signatures.
Fax correspondence must be supported by evidence of verbal or written follow- up.
Development of a wire transfer agreement with the City's bank and third-party custodian.
This agreement should outline the various controls, security provisions, and delineate
responsibilities of each party making and receiving wire transfers.
The system of internal controls developed by the City shall be reviewed annually by the
independent auditor in connection with the annual audit of the City's Financial Statements. The
independent auditor's letter on internal control over financial reporting and compliance as it
pertains to cash and investments, if any, shall be directed to the City Manager who will direct
the City Treasurer to provide a written response to the independent auditor's letter. The auditor's
letter, as it pertains to cash and investment activities, and the City Treasurer's response shall be
provided to the City's Financial Advisory Commission for their consideration. Following the
completion of each annual audit, the independent auditor shall meet with the Financial Advisory
Commission and discuss the auditing procedures performed and the review of internal controls
for cash and investment activities. See Appendix C, "Segregation of Major Investment
Responsibilities."
XV. REPORTING STANDARDS
The City Treasurer shall submit a quarterly Treasurer’s Report to the City Council and the
Financial Advisory Commission that includes all cash and investments under the authority of the
Treasurer. In addition, the City Treasurer or designee shall ensure all investment transactions
are reported on at least a monthly basis as they occur throughout the quarter. The Treasurer's
Report shall summarize cash and investment activity and changes in balances and include the
following:
A certification by the City Treasurer;
A listing of purchases and sales/maturities of investments;
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Cash and Investments categorized by authorized investments; LAIF will also be provided
quarterly and show yield and maturity;
Comparison of month-end actual holdings to Investment Policy limitations;
A two-year list of historical interest rates.
XVI. REVIEW OF INVESTMENT PORTFOLIO
The securities held by the City must be in compliance with this Policy at the time of purchase.
Due to market conditions, some securities may no longer comply subsequent to the date of
purchase, therefore a formal quarterly review of the portfolio will be conducted to identify any
securities which may have fallen out of compliance. Additionally, staff will monitor monthly
statements, financial news, market updates, custodial bank corporate actions notices and/or any
other information available that may communicate current ratings or credit quality of
investments. Any major incidences of noncompliance identified during such review will be
reported to the Financial Advisory Commission for confirmation of staff course of action.
XVII. FINANCIAL ADVISORY COMMISSION - CITY OF LA QUINTA
The Financial Advisory Commission (FAC) is composed of seven members from the public that
are appointed by the City Council. The FAC’s membership, qualifications, and powers and duties
are prescribed in Chapter 2.70 of the La Quinta Municipal Code and included in this policy as
Appendix A.
On an annual basis, in conjunction with the Political Reform Act disclosure statutes, or at any
time if a change in circumstances warrants, each commissioner will provide the City Council with
a disclosure statement which identifies any matters that have a bearing on the appropriateness
of that member's service on the FAC. All commissioners shall report annually to the City Clerk
on Form 700, Statement of Economic Interests, any activities, interests, or relationships that
may be, or have the appearance of, a conflict of interest.
XVIII. INVESTMENT POLICY ADOPTION
The City's Investment Policy will be reviewed annually by the City's Financial Advisory
Commission and the City Treasurer. The Financial Advisory Commission will forward the
Investment Policy with any revisions to the City Manager and City Attorney for their review and
comment. A joint meeting will be held with the Financial Advisory Commission, City Manager,
City Attorney, and City Treasurer to review the Investment Policy and any comments prior to
submission to the City Council for their consideration. The Investment Policy shall be adopted by
resolution of the City Council annually before the end of June of each year.
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City of La Quinta Municipal Code Chapter 2.70
FINANCIAL ADVISORY COMMISSION
2.70.010 General rules regarding the financial advisory commission. Except
as set out below, see Chapter 2.06 for general provisions.
2.70.020 Number of members.
The financial advisory commission ("FAC") shall initially consist of seven members appointed
by, and serving at the will of, the city council. The city council may increase or decrease the
number of members from time to time but in no event shall the membership exceed nine
members or be less than five members.
2.70.30 Qualifications of members.
A. In addition to the qualification requirements set forth in Section 2.06.040 of this code,
a minimum of three of the members shall be finance professionals and shall have a
verifiable background in finance and/or securities, preferably with knowledge and/or
experience in markets, financial controls and accounting for securities.
B. For those applying for the professional position, background information will be
requested, and potential candidates must agree to a background check and verification
by the city manager or designee.
2.70.40 Powers and duties.
A. The principal functions of the FAC are:
1. Review at least annually the city's investment policy and recommend
appropriate changes;
2. Review at least quarterly the treasury report and note compliance with the
investment policy and adequacy of cash and investments for anticipated
obligations;
3. Receive and consider other reports provided by the city treasurer;
4. Meet with the independent auditor after completion of the annual audit of the
city's financial statements, and receive and consider the auditor's comments on
auditing procedures, internal controls, and findings for cash and investment
activities;
5. Review at least annually the revenue derived from the one percent (1%)
transactions and use tax instituted by voters in November 2016 to ensure these
funds are used to provide services, programs and capital projects in the city of La
Quinta.
APPENDIX A
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6. Serve as a resource for the city treasurer on matters such as proposed
investments, internal controls, use of or change of financial institutions,
custodians, brokers and dealers.
B. The FAC will report to the city council after each meeting either in person or through
correspondence at a regular city council meeting. (Ord. 556 § 1, 2017)
2.70.050 References to the Investment Advisory Board.
If any other chapter(s) or section(s) in this code refers to the Investment Advisory Board, that
chapter(s) or section(s) shall be deemed to refer to the Financial Advisory Commission
established by the ordinance amending chapter 2.70 of this code.
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City of La Quinta Municipal Code Chapter 3.08
INVESTMENT OF MONEYS AND FUNDS
3.08.010 Investment of city moneys and deposit of securities.
Pursuant to, and in accordance with, and to the extent allowed by Sections 53607 and 53608 of
the California Government Code, the authority to invest and reinvest moneys of the city, to sell
or exchange securities, and to deposit them and provide for their safekeeping, is delegated to
the city treasurer, which, for purposes of this chapter, is defined in Section 2.12.010 of this code.
(Ord. 529 § 1, 2015; Ord. 2 § 1,
1982)
3.08.020 Authorized investments.
Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to
purchase, at their original sale or after they have been issued, securities which are permissible
investments under the city council adopted city investment policy and any provision of state law
relating to the investing of general city funds, including, but not limited to, Sections 53601 and
53635 of the California Government Code, as said sections now read or may hereafter be
amended, from moneys in the city treasurer's custody which are not required for the immediate
necessities of the city and as he or she may deem wise and expedient, and to sell or exchange for
other eligible securities and reinvest the proceeds of the securities so purchased. (Ord. 529
§ 1, 2015; Ord. 2 § 1, 1982)
3.08.030 Sales of Securities.
From time to time the city treasurer shall sell the securities in which city moneys have been
invested pursuant to this chapter, so that the proceeds may, as appropriate, be applied to the
purchase for which the original purchase money may have been designated or placed in the city
treasury. (Ord.2 § 1 1982)
3.08.040 City bonds.
Bonds issued by the city and purchased pursuant to this chapter may be cancelled either in
satisfaction of sinking fund obligations or otherwise if proper and appropriate; provided,
however, that the bonds may be held uncancelled and while so held may be resold. (Ord. 2 § 1
(part), 1982)
3.08.050 Reports.
The city treasurer shall make a quarterly report to the city council of all investments made
pursuant to the authority delegated in this chapter and as permitted by Section 53646(b)(1) of the
Government Code. (Ord. 529 § 1, 2015; Ord. 2 § 1, 1982)
3.08.060 Deposits of securities.
Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to
deposit for safekeeping, the securities in which city moneys have been invested pursuant to this
chapter, in any institution or depository authorized by the city council adopted investment policy
and terms of any state law, including, but not limited to, Section 53608 of the Government Code,
as it now reads or may hereafter be amended. In accordance with said section, the city treasurer
shall take from the institution or depository a receipt for the securities so deposited and shall not
be responsible for the securities delivered to and receipted for by the institution or depository
APPENDIX B
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until they are withdrawn therefrom by the city treasurer. (Ord. 529 § 1, 2015; Ord. 2 § 1, 1982)
3.08.070 Trust fund administration.
Any departmental trust fund established by the city council pursuant to Section 36523 of the
Government Code shall be administered by the city treasurer in accordance with Section 36523
and 36524 of the Government Code and any other applicable provisions of law. (Ord. 2 § 1,
1982)
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SEGREGATION OF MAJOR INVESTMENT RESPONSIBILITIES
Function Responsible Parties
Develop and recommend modifications to the City's
formal Investment Policy
City Treasurer, Principal Management Analyst, and
Financial Advisory Commission
Review City's Investment Policy and recommend
City Council action
City Manager and City Attorney
Adopt formal Investment Policy City Council
Implement formal Investment Policy City Treasurer
Review financial institutions and select investments City Treasurer or Principal Management Analyst
Acknowledge investment selections City Manager or his/her designee
Execute investment transactions City Manager, City Treasurer, or Principal
Management Analyst
Confirm wires Finance Manager, Senior Accountant, or
Administrative Technician
Record investment transactions in City's accounting
records
Finance Manager or Senior Accountant
Investment certification- match broker confirmation
to City's investment records
City Treasurer or Principal Management Analyst
Reconcile investment records to accounting
records and bank statements
Principal Management Analyst
Reconcile investment records to treasurer's report
of investments
City Treasurer, Finance Manager or Principal
Management Analyst
Security of investments at City Finance Manager or Administrative Technician
Security of investments outside of City Third Party Custodian
Review internal control procedures External Auditor
APPENDIX C
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Listing of Approved Financial Institutions
Banking Services
Custodian Services
Deferred Compensation
Broker/Dealer Services
Government/Joint Powers Authority Pools
Trustee Services
Other Post Employment Benefits (OPEB) Trust
Pension Trust - Administration
-Sunwest Bank, Irvine, CA (Banking Services - Dune Palms
Mobile Estates)
-BMO Commercial Bank
-Stifel
-U.S. Bank Trust Company, N.A.
-International City/County Management Association Retirement
Corporation (ICMA-RC) dba MissionSquare Retirement
-Stifel, Nicholaus, & Company, Inc.
-Higgins Capital Management, Inc.
-Great Pacific Securities
-State of California Local Agency Investment Fund (LAIF)
-California Asset Management Program (CAMP)
-County of Riverside Pooled Investment Fund(1)
-U.S. Bank Trust Company, NA(2)
-California Employers' Retirement Benefits Trust
(CERBT)/CalPERS
-Public Agency Retirement Services (PARS)
(1)The County of Riverside Treasurer maintains one Pooled Investment Fund for all local jurisdictions having funds on
deposit in the County Treasury. The City’s fire funds, which are property taxes collected to fund fire services in the City,
are kept in reserve with the County to be used as expenses are incurred.
(2) U.S. Bank is the fiscal agent for the following bonds: 2016 and 2021 Successor Agency to the La Quinta Redevelopment Agency
(RDA) Bonds. As of March 2024, U.S. Bank is the custodian for the City's investment portfolio. U.S. Bank is also the trustee and asset
custodian for the PARS pension trust and the CAMP pool..
APPENDIX D
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INVESTMENT MANAGEMENT PROCESS AND RISK
Except as provided for in Section 27000.3, Government Code Section 53600.3 declares as a
trustee each person, treasurer, or governing body authorized to make investment decisions on
behalf of local agencies. Trustees are subject to the prudent investor standard. These persons
shall act with care, skill, prudence, and diligence under the circumstances then prevailing when
investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing funds. Section
53600.5 further stipulates that the primary objective of any person investing public funds is to
safeguard principal; secondly, to meet liquidity needs of the depositor; and lastly, to achieve a
return or yield on invested funds (Government Code Section 27000.5 specifies the same
objectives for county treasurers and board of supervisors).
Risk is inherent throughout the investment process. There is investment risk associated with
any investment activity and opportunity risk related to inactivity. Market risk is derived from
exposure to overall changes in the general level of interest rates while credit risk is the risk of loss
due to the failure of the insurer of a security. The market value of a security varies inversely with
the level of interest rates. If an investor is required to sell an investment with a five percent yield
in a comparable seven percent rate environment, that security will be sold at a loss. The
magnitude of that loss will depend on the amount of time until maturity.
Purchasing certain allowable securities with a maturity of greater than five years requires
approval of the governing board (see Government Code Section 53601). Part of that approval
process involves assessing and disclosing the risk and possible volatility of longer-term
investments
Another element of risk is liquidity risk. Instruments with call features or special structures, or
those issued by little known companies, are examples of "story bonds" and are often thinly
traded. Their uniqueness often makes finding prospective buyers in a secondary market more
difficult and, consequently, the securities' marketability and price are discounted. However,
under certain market conditions, gains are also possible with these types of securities.
Default risk represents the possibility that the borrower may be unable to repay the obligation as
scheduled. Generally, securities issued by the federal government and its agencies are
considered the most secure, while securities issued by private corporations or negotiable
certificates of deposit issued by commercial banks have a greater degree of risk. Securities with
additional credit enhancements, such as bankers acceptances, collateralized repurchase
agreements and collateralized bank deposits are somewhere between the two on the risk
spectrum.
The vast majority of portfolios are managed within a buy and hold policy. Investments are
purchased with the intent and capacity to hold that security until maturity. At times, market
forces or operations may dictate swapping one security for another or
APPENDIX E
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selling a security before maturity. Continuous analysis and fine tuning of the investment portfolio
are considered prudent investment management.
The Government Code contains specific provisions regarding the types of investments and
practices permitted after considering the broad requirement of preserving principal and
maintaining liquidity before seeking yield. These provisions are intended to promote the use of
reliable, diverse, and safe investment instruments to better ensure a prudently managed
portfolio worthy of public trust.
Source: Chapter II. Fund Management from the Local Agency Investment Guidelines Issued by
California Debt and Investment Advisory Commission
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GLOSSARY
(Adopted from the Municipal Treasurers Association)
The purpose of this glossary is to provide the reader of the City of La Quinta investment policies
with a better understanding of financial terms as used in municipal investing or the financial sector
in general. The glossary was adopted from the California Municipal Treasurers Association,
therefore all terms appearing in this glossary may not be used in the policy..
AGENCIES: Federal agency securities and/or Government-sponsored enterprises.
ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR): The official annual report for the
City of La Quinta. It includes combined statements for each individual fund and account group
prepared in conformity with GAAP. It also includes supporting schedules necessary to
demonstrate compliance with finance-related legal and contractual provisions, extensive
introductory material, and a detailed Statistical Section.
ASKED: The price at which securities are offered.
BANKERS' ACCEPTANCE (BA): A draft or bill or exchange accepted by a bank or trust
company. The accepting institution guarantees payment of the bill, as well as the issuer.
BID: The price offered by a buyer of securities. (When you are selling securities, you ask for a
bid.) See Offer.
BROKER: A broker brings buyers and sellers together for a commission.
CERTIFICATE OF DEPOSIT (CD): A time deposit with a specific maturity evidenced by a
certificate. Large- denomination CD's are typically negotiable.
COLLATERAL: Securities, evidence of deposit or other property which a borrower pledges to
secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of
public monies.
COMMERCIAL PAPER: Short-term unsecured promissory notes issued by a corporation to
raise working capital. These negotiable instruments are purchased at a discount to par value or at
par value with interest bearing. Commercial paper is issued by corporations such as General
Motors Acceptance Corporation, IBM, Bank America, etc.
CONDUIT FINANCING: A form of Financing in which a government or a government agency
lends its name to a bond issue, although it is acting only as a conduit between a specific project
and bond holders. The bond holders can look only to the revenues from the project being
financed for repayment and not to the government or agency whose name appears on the bond.
COUPON: (a) The annual rate of interest that a bond's issuer promises to pay the bondholder
on the bond's face value. (b) A certificate attached to a bond evidencing interest due on a
payment date.
DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and
selling for his own account.
DEBENTURE: A bond secured only by the general credit of the issuer.
APPENDIX F
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DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities: delivery
versus payment and delivery versus receipt. Delivery versus payment is delivery of securities
with an exchange of money for the securities. Delivery versus receipt is delivery of securities
with an exchange of a signed receipt for the securities.
DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the
movement of one or more underlying index or security, and may include a leveraging factor, or
(2) financial contracts based upon notional amounts whose value is derived from an underlying
index or security (interest rates, foreign exchange rates, equities or commodities).
DISCOUNT: The difference between the cost price of a security and its maturity when quoted at
lower than face value. A security selling below original offering price shortly after sale also is
considered to be at a discount.
DISCOUNT SECURITIES: Non-interest-bearing money market instruments that are issued at
discount and redeemed at maturity for full face value
DIVERSIFICATION: Dividing investment funds among a variety of securities offering
independent returns.
GOVERNMENT SPONSORED ENTERPRISES (GSEs): Privately held corporations with public
purposes created by the U.S. Congress to reduce the cost of capital for certain borrowing
sectors of the economy. Securities issues by GSEs carry the implicit backing of the U.S.
Government, but they are not direct obligations of the U.S. Government. Typically referred to as
‘Agency Bonds’ or ‘Agencies’.
FNMAs or Fannie Mae (Federal National Mortgage Association) - Like GNMA was chartered
under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation
working under the auspices of the Department of Housing and Urban Development (HUD). It is
the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the
corporation is called, is a private stockholder-owned corporation. The corporation's purchases
include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages.
FNMA's securities are also highly liquid and are widely accepted. FNMA assumes and
guarantees that all security holders will receive timely payment of principal and interest.
FHLBs (Federal Home Loan Bank) - Issued by the Federal Home Loan Bank System to help
finance the housing industry. The notes and bonds provide liquidity and home mortgage credit
to savings and loan associations, mutual savings banks, cooperative banks, insurance
companies, and mortgage-lending institutions. They are issued irregularly for various maturities.
The minimum denomination is $5,000. The notes are issued with maturities of less than one
year and interest is paid at maturity.
FFCBs (Federal Farm Credit Bank) – Debt instruments used to finance the short and
intermediate term needs of farmers and the national agricultural industry. They are issued
monthly with three- and six-month maturities. The FFCB issues larger issues (one to ten year) on
a periodic basis. These issues are highly liquid.
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FHLMCs or Freddie Mac (Federal Home Loan Mortgage Corporation) - a government
sponsored entity established in 1970 to provide a secondary market for conventional home
mortgages. Mortgages are purchased solely from the Federal Home Loan Bank System
member lending institutions whose deposits are insured by agencies of the United States
Government. They are issued for various maturities and in minimum denominations of $10,000.
Principal and interest is paid monthly.
FAMCs or Farmer Mac (Federal Agricultural Mortgage Corporation) - FAMC increases the
availability and affordability of credit for the benefit of American agriculture and rural
communities. They are the nation’s premier secondary market for agricultural credit, providing
financial solutions to a broad spectrum of the agricultural community, including agricultural
lenders, agribusinesses, and other institutions that can benefit from access to flexible, low-cost
financing and risk management tools. FAMC is regulated by the Farm Credit Administration.
Other federal agency issues are Small Business Administration notes (SBA's), Government
National Mortgage Association notes (GNMA's), and Tennessee Valley Authority notes (TVA's).
FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that
insures bank deposits, currently up to $250,000 per deposit per entity.
FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is
currently pegged by the Federal Reserve through open- market operations.
FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal
Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the
New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a
rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding
purchases and sales of Government Securities in the open market as a means of influencing
the volume of bank credit and money.
FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and
consisting of a seven-member Board of Governors in Washington, D.C., 12 regional banks and
about 3,000 commercial banks that are members of the system.
GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae):
Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage
bankers, commercial banks, savings and loan associations, and other institutions. Security
holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are
backed by the FHA, VA or FMHM mortgages. The term "pass-throughs" is often used to
describe Ginnie Maes.
LAIF (Local Agency Investment Fund): - A special fund in the State Treasury which local
agencies may use to deposit funds for investment. There is no minimum investment period, the
minimum transaction is $5,000 and the City follows the state guidance for maximum total
balance. The City is restricted to a maximum of ten transactions per month. It offers high liquidity
because deposits can be converted to cash in 24 hours and no interest is lost. All interest is
distributed to those agencies participating on a proportionate share basis determined by the
amounts deposited and the length of time
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they are deposited. Interest is paid quarterly. The State retains an amount for reasonable costs of
making the investments, not to exceed one-half of one percent of the earnings.
LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a
substantial loss of value. In the money market, a security is said to be liquid if the spread
between bid and asked prices is narrow and reasonable size can be done at those quotes.
LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political
subdivisions that are placed in the custody of the State Treasurer for investment and
reinvestment
MARKET VALUE: The price at which a security is trading and could presumably be purchased
or sold.
MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions
between the parties to repurchase-reverse repurchase agreements that establish each party's
rights in the transactions. A master agreement will often specify, among other things, the right of
the buyer- lender to liquidate the underlying securities in the event of default by the seller-
borrower.
MATURITY: The date upon which the principal or stated value of an investment becomes due and
payable.
MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper,
bankers' acceptances, etc.) are issued and traded.
NRSRO (NATIONALLY RECOGNIZED STATISTICAL RATING ORGANIZATION): A
credit rating agency recognized by the Securities and Exchange Commission (SEC). Examples
include Fitch Ratings, Inc., Moody’s Investor’s Services, Inc., and S&P Global Ratings, among
others.
OFFER: The price asked by a seller of securities. (When you are buying securities, you ask for
an offer.) See Asked and Bid.
OPEN MARKET OPERATIONS: Purchases and sales of government and certain other
securities in the open market by the New York Federal Reserve Bank as directed by the FOMC
in order to influence the volume of money and credit in the economy. Purchases inject reserves
into the bank system and stimulate growth of money and credit; sales have the opposite effect.
Open market operations are the Federal Reserve's most important and most flexible monetary
policy tool.
PORTFOLIO: Collection of all cash and securities under the direction of the City Treasurer,
including Bond Proceeds.
PRIMARY DEALER: A group of government securities dealers who submit daily reports of
market activity and positions and monthly financial statements to the Federal Reserve Bank of
New York and are subject to its informal oversight. Primary dealers include Securities and
Exchange Commission (SEC) registered securities broker-dealers, banks and a few
unregulated firms.
199
Page 26 of 27
QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption
from the payment of any sales or compensating use or ad valorem taxes under the laws of this
state, which has segregated for the benefit of the commission eligible collateral having a value
of not less than its maximum liability and which has been approved by the Public Deposit
Protection Commission to hold public deposits.
RATE OF RETURN: The yield obtainable on a security based on its purchase price or its
current market price. This may be the amortized yield to maturity on a bond the current income
return.
REPURCHASE AGREEMENT (RP OR REPO) and REVERSE REPURCHASE
AGREEMENTS (RRP or RevRepo): A holder of securities sells these securities to an investor
with an agreement to repurchase them at a fixed price on a fixed date. The security "buyer" in
effect lends the "seller" money for the period of the agreement, and the terms of the agreement
are structured to compensate him for this. Dealers use RP extensively to finance their positions.
Exception: When the Fed is said to be doing RP, it is lending money that is increasing bank
reserves.
SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and
valuables of all types and descriptions are held in the bank's vaults for protection.
SECONDARY MARKET: A market made for the purchase and sale of outstanding issues
following the initial distribution.
SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors
in securities transactions by administering securities legislation.
SEC RULE 15C3-1: See Uniform Net Capital Rule.
SSAE 16: The Statement on Standards for Attestation Engagements No. 16 (SSAE 16) is a set
of auditing standards and guidance on using the standards, published by the Auditing Standards
Board (ASB) of the American Institute of Certified Public Accountants (AICPA) for redefining and
updating how service companies report on compliance controls. The Service Organizational
Control report (SOC-1) contains internal controls over financial reporting and is used by auditors
and office controllers.
STRUCTURED NOTES: Notes issued by Government Sponsored Enterprises (FHLB, FNMA,
SLMA, etc.) and Corporations which have imbedded options (e.g., call features, step-up
coupons, floating rate coupons, and derivative-based returns) into their debt structure. Their
market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded
options and shifts in the shape of the yield curve.
SURPLUS FUNDS: Section 53601 of the California Government Code defines surplus funds as
any money not required for immediate necessities of the local agency. The City has defined
immediate necessities to be payment due within one week.
TREASURY BILLS: A non-interest- bearing discount security issued by the U.S. Treasury to
finance the national debt. Most bills are issued to mature in three months, six months or one
year.
200
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TREASURY BONDS: Long-term coupon-bearing U.S. Treasury securities issued as direct
obligations of the U.S. Government and having initial maturities of more than 10 years.
TREASURY NOTES: Medium-term coupon-bearing U.S. Treasury securities issued as direct
obligations of the U.S. Government and having initial maturities from two to 10 years.
UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that
member firms as well as nonmember broker-dealers in securities maintain a maximum ratio of
indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio.
Indebtedness covers all money owed to a firm, including margin loans and commitments to
purchase securities, one reason new public issues are spread among members of underwriting
syndicates. Liquid capital includes cash and assets easily converted into cash.
UNIFORM PRUDENT INVESTOR ACT: The State of California has adopted this Act. The Act
contains the following sections: duty of care, diversification, review of assets, costs, compliance
determinations, delegation of investments, terms of prudent investor rule, and application.
YIELD: The rate of annual return on an investment, expressed as a percentage. (a) INCOME
YIELD is obtained by dividing the current dollar income by the current market price for the
security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any
premium above par or plus any discount from par in purchase price, with the adjustment spread
over the period from the date of purchase to the date of maturity of the bond.
201
News Release
FOR IMMEDIATE RELEASE
Date: December 15, 2024 For more information contact:
Shaun L. Farrell, Chairperson
CMTA Investment Policy Certification
Phone: 209-712-0428
Email: sfarrell@cityofgalt.org
(Sacramento, California) – The California Municipal Treasurers Association (CMTA) Investment Policy
Certification has been granted to the City of La Quinta.
This Investment Policy Certification recognizes that CMTA has validated that the City of La Quinta’s
Investment Policy adheres with the State of California Government Code and meets the program
requirements within 18 different topics areas deemed to be best practices for investment policies. Those
topics include: Scope, Prudence, Objective, Delegation of Authority, Ethics and Conflicts of Interest,
Authorized Financial Dealers and Institutions, Authorized and Suitable Investments, Review of Investment
Portfolio, Investment Pools/Mutual Funds, Collateralization, Safekeeping and Custody, Diversification,
Maximum Maturities, Internal Controls, Performance Standards, Reporting, Investment Policy Adoption
and Glossary. Once a policy is received by CMTA, it is independently evaluated using a scoring matrix by
three separate CMTA professionals. When the agency receives a passing score, the Investment Policy
earns the ‘Certified’ distinction.
To enhance the municipal treasurer’s role, CMTA has developed a number of certification programs to
reflect best practices and increase an individual’s knowledge of fixed income instruments. The Investment
Policy Certification program began in 2012 with the support from the California Debt and Investment
Advisory Commission. It is open to all government agencies within the State of California including special
districts, cities and counties.
CMTA was founded in 1958 by a handful of Municipal Treasurers from both Northern and Southern
California whose primary interest was to improve their function in local Government. CMTA is a
professional organization governed by active public officials who are representatives of their own local
governmental units.
$77$&+0(171
202
California Municipal
Treasurers Association
Investment Policy Certification
Issued on 12/15/2024
City of La Quinta
The California Municipal Treasurers Association certifies that the
investment policy of the City of La Quinta complies with the
current State statutes governing the investment practices of local
government entities located within the State of California.
President
12/15/2024
Date
203
204
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTIONS TO: (A) APPROVE FISCAL YEAR 2025/26
CLASSIFICATION AND SALARY PLAN/SCHEDULE, AND (B) APPROVE
AMENDMENT NO. 3 TO THE MEMORANDUM OF UNDERSTANDING BETWEEN THE
CITY OF LA QUINTA AND THE LA QUINTA CITY EMPLOYEES’ ASSOCIATION
RECOMMENDATION
Adopt a resolutions to:
(A)Approve the classification plan and salary plan/schedule for fiscal year 2025/26,
effective July 1, 2025, and
(B)Approve Amendment No. 3 to the Memorandum of Understanding between the
City of La Quinta and the La Quinta City Employees’ Association.
EXECUTIVE SUMMARY
The City’s classification plan and salary plan/schedule must be approved by
Council and adopted by resolution in accordance with the City’s Personnel Policy.
The current Memorandum of Understanding (MOU) between the City and the La
Quinta Employees’ Association (Association) provides a meet-and-confer
reopener to determine the annual World at Work salary plan/schedule adjustment.
The City and Association met and conferred regarding the annual reopener to
determine the fiscal year (FY) 2025/26 World at Work salary plan/schedule
adjustment, and mutually agreed on a 3% salary/plan schedule adjustment
effective July 1, 2025.
The proposed Amendment No. 3 to the MOU, if approved, will implemented the
agreed-upon terms for all Association members.
The City provides the same salary plan/schedule benefits to non-represented
regular full-time and part-time employees as those approved for Association
members, ensuring consistency and equitable treatment across the workforce.
FISCAL IMPACT
The FY 2025/26 cost to implement the 3% salary plan/schedule adjustment is
approximately $456,000, and funds are available in the Contingency for Staffing account
(101-1007-50115).
CONSENT CALENDAR ITEM NO. 8
205
BACKGROUND/ANALYSIS
The City’s classification plan and salary plan/schedule must be approved by Council and
adopted by resolution in accordance with the City’s Personnel Policy.
In August 2022, the City and Association entered into a five-year MOU, which includes a
meet-and-confer reopener to evaluate annual salary plan/schedule adjustments based
on the World at Work Salary Budget Survey report.
Following collaborative discussions, the City and Association mutual agreed on a 3%
salary plan/schedule adjustment effective July 1, 2025, which reflects both parties'
commitment to maintaining fair and competitive compensation practices.
To implement these agreed-upon terms and ensure consistency, Council must adopt
resolutions to approve both the amendment to the MOU and the City's FY 2025/26
Classification Plan and Salary Plan/Schedule for non-represented regular full-time and
part-time employees.
Approving the updated Classification Plan and 3% salary plan/schedule enables the City
to uphold its commitment to fair and transparent compensation practices. These
approvals not only provide stability in salary administration but also strengthen the City's
ongoing efforts to maintain a balanced and equitable workplace for all employees.
The City has a well-established practice of extending benefit adjustments granted to
Association members to non-represented regular full-time and part-time employees.
ALTERNATIVES
The City and Association have engaged in good-faith negotiations to achieve equitable
outcomes for both parties, and approval of the 3% salary plan/schedule adjustment would
successfully conclude the FY 2025/26 reopener process. While staff does not recommend
alternatives, Council retains the option to withhold the agreed-upon 3% salary
plan/schedule adjustment.
Prepared by: Carla Triplett, Human Resources Deputy Director
Approved by: Jon McMillen, City Manager
206
RESOLUTION NO. 2025 – XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, APPROVING THE
CLASSIFICATION AND SALARY/PLAN SCHEDULE FOR
FISCAL YEAR 2025/2026
WHEREAS, the classification plan and salary plan/schedule of the City of La
Quinta must be approved by the City Council and adopted by resolution in accordance
with the City of La Quinta's ("City") Personnel Policy; and
WHEREAS, the City desires to implement an updated classification plan and 3%
salary/plan schedule adjustment for fiscal year 2025/2026 effective July 1, 2025; and
WHEREAS, the City desires to establish a fair and equitable classification plan;
and
WHEREAS, this document will supersede any prior resolutions and amendments
and may be changed only upon approval of the City Council.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
La Quinta, California, as follows:
SECTION 1. The City Council hereby approves to implement the City's fiscal year
2025/2026 Classification Plan, attached hereto as Exhibit A and incorporated herewith by
this reference, for all non-represented regular full-time and part-time employees.
SECTION 2. The City Council hereby approves to implement the City's fiscal year
2025/2026 Salary Plan/Schedule, attached hereto as Exhibit B and incorporated herewith
by this reference, for all non-represented regular full-time and part-time employees.
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City
Council held on this 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
207
Resolution No. 2025 – XXX
FY 2025/2026 Classification and Salary Plan/Schedule
Adopted: June 17, 2025
Page 2 of 2
___________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
___________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
208
CITY OF LA QUINTA
2025/2026 CLASSIFICATION PLAN
EFFECTIVE JULY 1, 2025
Administrative
Administrative Assistant Administrative Assistant A12
Administrative Technician Administrative Technician B21/B22
Executive Specialist Executive Specialist B25/B32
Building
Building Inspector Apprentice Building Inspector Apprentice B22
Building Inspector Building Inspector B23
Senior Building Inspector Senior Building Inspector B24/B31
Plans Examiner Plans Examiner B25/B32
Deputy Building Official Deputy Building Official C42
Centralized Services
Permit Technician Apprentice Permit Technician Apprentice B21
Permit Technician Permit Technician B22
Senior Permit Technician Senior Permit Technician B23
City Clerk
Records Technician Apprentice Records Technician Apprentice B21
Records Technician Records Technician B22
Records Coordinator Records Coordinator B25/B32
Deputy City Clerk Deputy City Clerk B25/B32
Code
Code Compliance Officer Apprentice Code Compliance Officer Apprentice B21
Code Compliance Officer Code Compliance Officer B22
Senior Code Compliance Officer Senior Code Compliance Officer B23
Animal Control/Code Compliance Supervisor Animal Control/Code Compliance Supervisor C42
Community Services
Recreation Leader Recreation Leader A11
Senior Recreation Leader Senior Recreation Leader A12
Community Services Specialist Community Services Specialist B23
Senior Community Services Specialist Senior Community Services Specialist B24
Data Administration
Data Reporting Specialist Data Reporting Specialist B24/B32
Engineering
Construction Inspector Apprentice Construction Inspector Apprentice B22
Construction Inspector Construction Inspector B23
Assistant Construction Manager Assistant Construction Manager C43
Associate Engineer Associate Engineer C44/C51
Senior Civil Engineer Senior Civil Engineer D63
Finance
Finance Technician Apprentice Finance Technician Apprentice B21
Finance Technician Finance Technician B22
Senior Finance Technician Senior Finance Technician B23
Junior Accountant Junior Accountant B24
Accountant Accountant B25/B32
Senior Accountant Senior Accountant C42
Human Resources
Human Resources Technician Apprentice Human Resources Technician Apprentice B21
Human Resources Technician Human Resources Technician B22
Maintenance & Operations
Maintenance & Operations Worker Maintenance & Operations Worker A12
Senior Maintenance & Operations Worker Senior Maintenance & Operations Worker A13
Maintenance & Operations Technician Maintenance & Operations Technician B23
Maintenance & Operations Coordinator Maintenance & Operations Coordinator B24/B31
Maintenance & Operations Crew Leader Maintenance & Operations Crew Leader B24/B31
Maintenance & Operations Superintendent Maintenance & Operations Superintendent C43
Management
Manager Building Official D61
Manager Finance Manager D61
Manager Hub Manager D61
Manager Marketing Manager D61
Manager Planning Manager D61
Manager Technology Manager D61
Deputy Director Community Services Deputy Director D63
Deputy Director Maintenance & Operations Deputy Director D63
Deputy Director Human Resources Deputy Director D63
Deputy Director Public Safety Deputy Director D63
CLASSIFICATION SERIES CLASSIFICATION SPECIFICATION AUTHORIZED WORKING TITLE RATING
1
RESOLUTION NO. 2025-0XX
EXHIBIT A
Adopted: June 17, 2025
209
CITY OF LA QUINTA
2025/2026 CLASSIFICATION PLAN
EFFECTIVE JULY 1, 2025
Management (continued)
Director City Clerk E82
Director Design & Development Director E82
Director Director (Business Unit/Housing Development)E82
Director Finance Director/Treasurer E82
Director Public Works Director/City Engineer E82
City Manager City Manager F101*
Management Administration
Management Specialist Management Specialist B25
Management Analyst Apprentice Management Analyst Apprentice B25
Management Analyst Management Analyst C42
Senior Management Analyst Senior Management Analyst C43
Principal Management Analyst Principal Management Analyst C44/C51
Marketing/Communications
Marketing & Communications Specialist Apprentice Marketing & Communications Specialist Apprentice B23
Marketing & Communications Specialist Marketing & Communications Specialist B24/B31
Planning
Assistant Planner Apprentice Assistant Planner Apprentice B24
Assistant Planner Assistant Planner B25
Associate Planner Associate Planner C42
Senior Planner Senior Planner C44/C51
Traffic
Traffic Signal Technician Apprentice Traffic Signal Technician Apprentice B21
Traffic Signal Technician Traffic Signal Technician B22
* City Manager salary is determined by City Council contract
CLASSIFICATION SERIES CLASSIFICATION SPECIFICATION AUTHORIZED WORKING TITLE RATING
2 210
WORKING TITLE DBM STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8
A11 $ 44,734.92 $ 47,323.15 $ 49,911.39 $ 52,499.62 $ 55,087.86 $ 57,676.09 $ 60,264.33 $ 62,852.56
Administrative Assistant
Maintenance & Operations Worker A12 $ 49,217.90 $ 52,065.51 $ 54,913.12 $ 57,760.72 $ 60,608.33 $ 63,455.94 $ 66,303.54 $ 69,151.15
Senior Maintenance & Operations Worker A13 $ 53,700.88 $ 56,807.86 $ 59,914.84 $ 63,021.82 $ 66,128.80 $ 69,235.78 $ 72,342.76 $ 75,449.74
Administrative Technician
Code Compliance Officer Apprentice
Finance Technician Apprentice
Human Resources Technician Apprentice
Permit Technician Apprentice
Records Technician Apprentice
Traffic Signal Technician Apprentice
B21 $ 58,197.33 $ 61,564.46 $ 64,931.59 $ 68,298.72 $ 71,665.85 $ 75,032.98 $ 78,400.11 $ 81,767.24
Administrative Technician
Building Inspector Apprentice
Code Compliance Officer
Construction Inspector Apprentice
Finance Technician
Human Resources Technician
Permit Technician
Records Technician
Traffic Signal Technician
B22 $ 62,680.31 $ 66,306.81 $ 69,933.32 $ 73,559.82 $ 77,186.32 $ 80,812.83 $ 84,439.33 $ 88,065.83
Building Inspector
Community Services Specialist
Construction Inspector
Maintenance & Operations Technician
Marketing & Communications Specialist Apprentice
Senior Code Compliance Officer
Senior Finance Technician
Senior Permit Technician
B23 $ 67,163.30 $ 71,049.18 $ 74,935.06 $ 78,820.93 $ 82,706.81 $ 86,592.69 $ 90,478.56 $ 94,364.44
Assistant Planner Apprentice
Data Reporting Specialist
Junior Accountant
Maintenance & Operations Coordinator
Maintenance & Operations Crew Leader
Marketing & Communications Specialist
Senior Building Inspector
Senior Community Services Specialist
B24 $ 73,343.11 $ 77,586.53 $ 81,829.95 $ 86,073.37 $ 90,316.80 $ 94,560.22 $ 98,803.64 $ 103,047.06
Accountant
Assistant Planner
Deputy City Clerk
Executive Specialist
Plans Examiner
Management Analyst Apprentice
Management Specialist
Records Coordinator
B25 $ 80,947.60 $ 85,630.99 $ 90,314.39 $ 94,997.79 $ 99,681.18 $ 104,364.58 $ 109,047.98 $ 113,731.37
B31 $ 73,343.11 $ 77,586.53 $ 81,829.95 $ 86,073.37 $ 90,316.80 $ 94,560.22 $ 98,803.64 $ 103,047.06
B32 $ 80,947.60 $ 85,630.99 $ 90,314.39 $ 94,997.79 $ 99,681.18 $ 104,364.58 $ 109,047.98 $ 113,731.37
WORKING TITLE DBM STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8 STEP 9 STEP 10
Associate Planner
Animal Control/Code Compliance Supervisor
Deputy Building Official
Management Analyst
Senior Accountant
C42 $ 87,465.47 $ 92,373.25 $ 97,281.04 $ 102,188.82 $ 107,096.61 $ 112,004.39 $ 116,912.18 $ 121,819.96 $ 126,727.74 $ 131,635.53
Assistant Construction Manager
Maintenance & Operations Superintendent
Senior Management Analyst
C43 $ 92,261.93 $ 97,438.85 $ 102,615.77 $ 107,792.69 $ 112,969.61 $ 118,146.53 $ 123,323.45 $ 128,500.37 $ 133,677.29 $ 138,854.21
Associate Engineer
Principal Management Analyst
Senior Planner
C44 $ 98,268.33 $ 103,782.28 $ 109,296.23 $ 114,810.17 $ 120,324.12 $ 125,838.06 $ 131,352.01 $ 136,865.95 $ 142,379.90 $ 147,893.84
Building Official
Finance Manager
Hub Manager
Marketing Manager
Planning Manager
Technology Manager
D61 $ 111,476.65 $ 117,731.73 $ 123,986.81 $ 130,241.89 $ 136,496.97 $ 142,752.05 $ 149,007.13 $ 155,262.20 $ 161,517.28 $ 167,772.36
Community Services Deputy Director
Human Resources Deputy Director
Maintenance & Operations Deputy Director
Public Safety Deputy Director
Senior Civil Engineer
D63 $ 122,903.02 $ 129,799.24 $ 136,695.47 $ 143,591.69 $ 150,487.92 $ 157,384.14 $ 164,280.37 $ 171,176.59 $ 178,072.82 $ 184,969.04
City Clerk
Design & Development Director
Director (Business Unit/Housing Development)
Finance Director/City Treasurer
Public Works Director/City Engineer
E82 $ 148,041.42 $ 156,348.18 $ 164,654.95 $ 172,961.72 $ 181,268.49 $ 189,575.26 $ 197,882.03 $ 206,188.79 $ 214,495.56 $ 222,802.33
City Manager F101* $ 222,802.33 $ 232,490.96 $ 242,179.59 $ 251,868.22 $ 261,556.85 $ 271,245.48 $ 280,934.11 $ 290,622.74 $ 300,311.37 $ 310,000.00
Recreation Leader A11 $ 21.51 $ 22.75 $ 24.00 $ 25.24 $ 26.48 $ 27.73 $ 28.97 $ 30.22
Senior Recreation Leader A12 $ 23.66 $ 25.03 $ 26.40 $ 27.77 $ 29.14 $ 30.51 $ 31.88 $ 33.25
Elected Official Positions
(per La Quinta Municipal Code Section 2.04.050)
Mayor
Council Members
City Council Approval Effective Date
6/17/2025 7/1/2025
$ 2,300.00
PART-TIME EMPLOYEES (HOURLY)
FULL-TIME EMPLOYEES (ANNUAL)
FULL-TIME EMPLOYEES (ANNUAL)
Monthly
$ 2,800.00
2025-2026
Salary Schedule
RESOLUTION NO. 2025-0XX
EXHIBIT B
Adopted: June 17, 2025
211
RESOLUTION NO. 2025 – XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, APPROVING AMENDMENT
NO. 3 TO THE MEMORANDUM OF UNDERSTANDING
BETWEEN THE CITY OF LA QUINTA AND THE LA
QUINTA EMPLOYEES’ ASSOCIATION
WHEREAS, Council adopted Resolution No. 2022-029 on August 2, 2022,
approving the current five-year Memorandum of Understanding (“MOU”) between the City
of La Quinta (“City”) and the La Quinta Employees’ Association (Association), expiring on
June 30, 2027; and
WHEREAS, Council adopted Resolution No. 2023-021 on June 20, 2023,
approving Amendment No. 1 to the MOU, providing a 2.7% World at Work salary
plan/schedule adjustment effective July 1, 2023, and recognition of Christmas Eve as a
designated paid holiday observed on December 22, 2023; and
WHEREAS, Council adopted Resolution No. 2024-025 on June 18, 2024,
approving Amendment No. 2 to the MOU, providing a 2.8% World at Work salary
plan/schedule adjustment, updates to the fiscal year 2024/2025 salary plan/schedule and
Vacation Leave Transfer Policy effective July 1, 2024; and
WHEREAS, the current MOU between the City and the Association provides for
an annual meet and confer reopener to determine annual World at Work salary
plan/schedule adjustments; and
WHEREAS, the City and the Association, the recognized organization
representing its members, have met and conferred over wages, hours, terms, and
conditions of employment pursuant to Government Code 3500, as amended; and
WHEREAS, the City and the Association have negotiated and mutually agreed
upon a 3% salary plan/schedule adjustment effective July 1, 2025.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
La Quinta, California, as follows:
SECTION 1. The City Council hereby ratifies and approves the implementation of
the economic benefit and right set forth in Amendment No. 3 between the City and
Association, attached and incorporated herewith as Exhibit “A,” to the extent the City may
legally ratify and approve the economic benefit and right in Amendment No. 3 within the
terms of the MOU.
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City
Council held on this 17th day of June 2025 by the following vote:
212
Resolution No. 2025 – xxx
Amendment No. 3 to MOU with La Quinta City Employee Association
Adopted: June 17, 2025
Page 2 of 2
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
___________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
213
AMENDMENT NO. 3
TO MEMORANDUM OF UNDERSTANDING
This AMENDMENT NO. 3 (AMENDMENT) is made by and between the CITY OF LA
QUINTA (CITY) and the LA QUINTA CITY EMPLOYEES' ASSOCIATION
(ASSOCIATION) as of June 17, 2025.
RECITALS
WHEREAS, City Council adopted Resolution No. 2022-029 on August 2, 2022,
approving the current Memorandum of Understanding (MOU) between the CITY and the
ASSOCIATION covering the period from August 2, 2022, through June 30, 2027; and
WHEREAS, City Council adopted Resolution No. 2023-021 on June 20, 2023,
approving Amendment No. 1 to the MOU providing a 2.7% World at Work salary
plan/schedule adjustment effective July 1, 2023, and recognition of Christmas Eve as a
designated paid holiday observed December 22, 2023; and
WHEREAS, City Council adopted Resolution No. 2024-025 on June 18, 2024,
approving Amendment No. 2 to the MOU providing a 2.8% World at Work salary
plan/schedule adjustment, updated fiscal year 2024/2025 salary plan/schedule, and
Vacation Leave Transfer Policy revisions effective July 1, 2024; and
WHEREAS, Section 2.2 of the MOU provides for an annual meet and confer
reopener to determine World at Work salary plan/schedule adjustments; and
WHEREAS, in May 2025, the CITY and ASSOCIATION began labor negotiations
to meet and confer over wages, hours, terms, and conditions of employment, pursuant to
Government Code 3500; and
WHEREAS, the CITY and ASSOCIATION met and considered fiscal year
2025/2026 World at Work salary structure adjustments.
NOW, THEREFORE, it is agreed by and among the parties as follows:
1. The foregoing Recitals are true and correct and incorporated in full as part
of this AMENDMENT.
2. The CITY and the ASSOCIATION have negotiated and agreed upon a 3.0%
salary plan/schedule adjustment effective July 1, 2025, attached hereto as “Exhibit 1”;
and
3. The reopener referenced in Section 2.2 of the MOU is concluded/closed for
purposes of the fiscal year 2025/2026 salary plan/schedule adjustments; and
4. Except as modified by this Agreement, the MOU remains in full force and
effect according to its terms.
5(62/87,2112;;
(;+,%,7$
$GRSWHG -XQH
214
CITY OF LA QUINTA LA QUINTA CITY EMPLOYEES'
ASSOCIATION
By: By:
Its Mayor Its President
215
WORKING TITLE DBM STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8
A11 $ 44,734.92 $ 47,323.15 $ 49,911.39 $ 52,499.62 $ 55,087.86 $ 57,676.09 $ 60,264.33 $ 62,852.56
Administrative Assistant
Maintenance & Operations Worker A12 $ 49,217.90 $ 52,065.51 $ 54,913.12 $ 57,760.72 $ 60,608.33 $ 63,455.94 $ 66,303.54 $ 69,151.15
Senior Maintenance & Operations Worker A13 $ 53,700.88 $ 56,807.86 $ 59,914.84 $ 63,021.82 $ 66,128.80 $ 69,235.78 $ 72,342.76 $ 75,449.74
Administrative Technician
Code Compliance Officer Apprentice
Finance Technician Apprentice
Human Resources Technician Apprentice
Permit Technician Apprentice
Records Technician Apprentice
Traffic Signal Technician Apprentice
B21 $ 58,197.33 $ 61,564.46 $ 64,931.59 $ 68,298.72 $ 71,665.85 $ 75,032.98 $ 78,400.11 $ 81,767.24
Administrative Technician
Building Inspector Apprentice
Code Compliance Officer
Construction Inspector Apprentice
Finance Technician
Human Resources Technician
Permit Technician
Records Technician
Traffic Signal Technician
B22 $ 62,680.31 $ 66,306.81 $ 69,933.32 $ 73,559.82 $ 77,186.32 $ 80,812.83 $ 84,439.33 $ 88,065.83
Building Inspector
Community Services Specialist
Construction Inspector
Maintenance & Operations Technician
Marketing & Communications Specialist Apprentice
Senior Code Compliance Officer
Senior Finance Technician
Senior Permit Technician
B23 $ 67,163.30 $ 71,049.18 $ 74,935.06 $ 78,820.93 $ 82,706.81 $ 86,592.69 $ 90,478.56 $ 94,364.44
Assistant Planner Apprentice
Data Reporting Specialist
Junior Accountant
Maintenance & Operations Coordinator
Maintenance & Operations Crew Leader
Marketing & Communications Specialist
Senior Building Inspector
Senior Community Services Specialist
B24 $ 73,343.11 $ 77,586.53 $ 81,829.95 $ 86,073.37 $ 90,316.80 $ 94,560.22 $ 98,803.64 $ 103,047.06
Accountant
Assistant Planner
Deputy City Clerk
Executive Specialist
Plans Examiner
Management Analyst Apprentice
Management Specialist
Records Coordinator
B25 $ 80,947.60 $ 85,630.99 $ 90,314.39 $ 94,997.79 $ 99,681.18 $ 104,364.58 $ 109,047.98 $ 113,731.37
B31 $ 73,343.11 $ 77,586.53 $ 81,829.95 $ 86,073.37 $ 90,316.80 $ 94,560.22 $ 98,803.64 $ 103,047.06
B32 $ 80,947.60 $ 85,630.99 $ 90,314.39 $ 94,997.79 $ 99,681.18 $ 104,364.58 $ 109,047.98 $ 113,731.37
WORKING TITLE DBM STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7 STEP 8 STEP 9 STEP 10
Associate Planner
Animal Control/Code Compliance Supervisor
Deputy Building Official
Management Analyst
Senior Accountant
C42 $ 87,465.47 $ 92,373.25 $ 97,281.04 $ 102,188.82 $ 107,096.61 $ 112,004.39 $ 116,912.18 $ 121,819.96 $ 126,727.74 $ 131,635.53
Assistant Construction Manager
Maintenance & Operations Superintendent
Senior Management Analyst
C43 $ 92,261.93 $ 97,438.85 $ 102,615.77 $ 107,792.69 $ 112,969.61 $ 118,146.53 $ 123,323.45 $ 128,500.37 $ 133,677.29 $ 138,854.21
Associate Engineer
Principal Management Analyst
Senior Planner
C44 $ 98,268.33 $ 103,782.28 $ 109,296.23 $ 114,810.17 $ 120,324.12 $ 125,838.06 $ 131,352.01 $ 136,865.95 $ 142,379.90 $ 147,893.84
Building Official
Finance Manager
Hub Manager
Marketing Manager
Planning Manager
Technology Manager
D61 $ 111,476.65 $ 117,731.73 $ 123,986.81 $ 130,241.89 $ 136,496.97 $ 142,752.05 $ 149,007.13 $ 155,262.20 $ 161,517.28 $ 167,772.36
Community Services Deputy Director
Human Resources Deputy Director
Maintenance & Operations Deputy Director
Public Safety Deputy Director
Senior Civil Engineer
D63 $ 122,903.02 $ 129,799.24 $ 136,695.47 $ 143,591.69 $ 150,487.92 $ 157,384.14 $ 164,280.37 $ 171,176.59 $ 178,072.82 $ 184,969.04
City Clerk
Design & Development Director
Director (Business Unit/Housing Development)
Finance Director/City Treasurer
Public Works Director/City Engineer
E82 $ 148,041.42 $ 156,348.18 $ 164,654.95 $ 172,961.72 $ 181,268.49 $ 189,575.26 $ 197,882.03 $ 206,188.79 $ 214,495.56 $ 222,802.33
City Manager F101* $ 222,802.33 $ 232,490.96 $ 242,179.59 $ 251,868.22 $ 261,556.85 $ 271,245.48 $ 280,934.11 $ 290,622.74 $ 300,311.37 $ 310,000.00
Recreation Leader A11 $ 21.51 $ 22.75 $ 24.00 $ 25.24 $ 26.48 $ 27.73 $ 28.97 $ 30.22
Senior Recreation Leader A12 $ 23.66 $ 25.03 $ 26.40 $ 27.77 $ 29.14 $ 30.51 $ 31.88 $ 33.25
Elected Official Positions
(per La Quinta Municipal Code Section 2.04.050)
Mayor
Council Members
City Council Approval Effective Date
6/17/2025 7/1/2025
$ 2,300.00
PART-TIME EMPLOYEES (HOURLY)
FULL-TIME EMPLOYEES (ANNUAL)
FULL-TIME EMPLOYEES (ANNUAL)
Monthly
$ 2,800.00
2025-2026
Salary Schedule
RESOLUTION NO. 2025-0XX
EXHIBIT 1
Adopted: June 17, 2025
216
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: APPROVE SECOND AMENDMENT TO EMPLOYMENT
AGREEMENT FOR THE CITY MANAGER
RECOMMENDATION
Approve Second Amendment to Employment Agreement for the City Manager.
EXECUTIVE SUMMARY
At its June 21, 2022, Regular Meeting, Council approved City Manager Jon
McMillen’s current employment agreement, effective July 1, 2022 (Original
Agreement) (Attachment 3).
The Original Agreement memorialized Council’s decision to extend the
employment term for three years but kept in place, subject to future amendment,
compensation provisions that were from the original employment agreement
effective July 1, 2019.
The First Amendment to Employment Agreement (First Amendment) (Attachment
2), approved on October 4, 2022, modified specified compensation provisions.
The proposed Second Amendment to Employment Agreement (Second
Amendment) (Attachment 1) would extend Mr. McMillen’s term for three additional
years, commencing July 1, 2025, and, in general, keeps the same compensation
provisions from the First Amendment but has an adjusted base salary and
additional deferred compensation “match” provision.
FISCAL IMPACT
If the amendment is adopted, the City Manager’s base salary would be $310,000,
commencing in fiscal year (FY) 2025-26. In the following fiscal years, any increases in
base salary would be tied to any Council-approved cost of living/cost of labor increases
for management-level full-time City employees.
The Second Amendment would continue the $30,000 in annual deferred compensation
established by the First Amendment, and it would authorize the City to match, on an
annual basis, such deferred compensation subject to contribution limits under federal law.
The City Manager will continue to receive the same fringe benefits as authorized for City
full-time management-level employees.
CONSENT CALENDAR ITEM NO. 9
217
BACKGROUND/ANALYSIS
In February 2019, the City hired an independent consulting firm with expertise in city
management recruitment to assist the Council in the process of hiring a new city manager.
After a national recruitment that attracted 72 applicants from around the country, the list
of finalists was narrowed to six semi-finalists and two finalists after discussions in closed
session with Council, a series of interviews with candidates, and a thorough review of
references, among other recruiting actions. At its May 21, 2019, regular meeting, Council
unanimously voted (5-0 in favor) to appoint Mr. McMillen as City Manager, effective July
1, 2019, and to approve terms and conditions of a three-year employment agreement. At
its June 21, 2022, regular meeting, Council approved a new employment agreement,
effective July 1, 2022, for an additional three-year term and kept in place, subject to future
amendment, the City Manager’s then-effective compensation provisions.
The First Amendment integrated into Mr. McMillen’s contract specified revised
compensation provisions, including the allowance of $30,000 in annual deferred
compensation, subject to being paid to a qualified retirement or supplemental retirement
plan. At its October 4, 2022, regular meeting, Council unanimously approved the First
Amendment.
The proposed Second Amendment modifies the current agreement’s base salary and
deferred compensation provisions as outlined in the Fiscal Impact discussion, above. The
modified compensation package brings the City Manager’s base salary and deferred
compensation to be comparable and competitive with salaries and benefits of other city
managers in the Coachella Valley.
Additionally, the proposed amendment revises the deferred compensation text based on
comments from the City’s administrator of deferred compensation plans. As the Council
may recall, when the First Amendment was adopted, a qualified retirement or
supplemental retirement plan, authorized pursuant to federal law, had to be established
for the implementation of the City Manager’s $30,000 deferred compensation provisions.
At that time, Council authorized City Staff to proceed to establish a qualified deferred
compensation plan. Since then, the plan has been established, and for clarification
purposes, the City’s plan administrator provided text amendments to Paragraph (B) of
Section 6 to memorialize the relevant deferred compensation plan actually established,
but substantively, there is no change from the First Amendment relating to the $30,000
allowed deferred compensation.
Additionally, the City’s plan administrator provided text for newly added Paragraph (C) of
Section 6, which would add the City’s “matching” contribution allowance to the City
Manager’s contract. The plan administrator’s suggested text has been integrated into the
proposed Second Amendment.
The proposed Second Amendment also makes conforming and clarifying modifications
to Section 10 to bring the Original Agreement in-line with potential increases in cost of
living/cost of labor, as those adjustments may be approved by Council as part of any
annual review of compensation for employees, including management-level employees.
218
Except for the 3-year extension term, adjusted base salary, and deferred compensation
“match” provisions, no other substantive modifications to the current employment
agreement are proposed.
ALTERNATIVES - None
Prepared by: Bill Ihrke, City Attorney
Approved by: Jon McMillen, City Manager
Attachments: 1. Amendment No. 2 to Employment Agreement for City Manager
2. Amendment No. 1 to Employment Agreement for City Manager
3. Employment Agreement for City Manager
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Page 1
SECOND AMENDMENT TO EMPLOYMENT AGREEMENT
This SECOND AMENDMENT TO EMPLOYMENT AGREEMENT (the “Second
Amendment”) is made and entered as of July 1, 2025 (the “Second Amendment Effective
Date”), by and between the City of La Quinta, a public body (the “City” or “Employer”), and
Jon McMillen, an individual (the “Employee”), both of whom understand as follows:
WITNESSETH:
WHEREAS, the City desires to continue to employ the services of Employee as the
City Manager as provided by the La Quinta Municipal Code; and
WHEREAS, the City and Employee entered into that certain EMPLOYMENT
AGREEMENT made and entered July 1, 2022 (“Original Agreement”), as amended by that
certain FIRST AMENDMENT TO EMPLOYMENT AGREEMENT made and entered October
4, 2022 (“First Amendment” and, collectively with the Original Agreement, the “Agreement”)
which is the operative agreement for the city manager’s employment with the City; and
WHEREAS, it is the desire of the City to extend the Term and to amend certain
conditions of employment of said Employee as more particularly described herein; and
WHEREAS, Employee desires to accept the continued employment as City Manager
of said City.
NOW, THEREFORE, in consideration of the mutual covenants herein contained, the
parties agree to the following amendment to the Original Agreement, as follows:
AMENDMENT:
Section 2 of the Original Agreement is deleted in its entirety and amended, to read:
Section 2. Term.
A. The initial term of this Agreement shall be from July 1, 2022, through and
including June 30, 2025 (“Initial Term”). Commencing on the Second Amendment
Effective Date, the renewal term shall be from July 1, 2025, through and including June
30, 2028 (“Renewal Term”), unless earlier terminated as provided in the Original
Agreement as amended by this Second Amendment. The Initial Term and Renewal Term
collectively shall be referred to as the “Term” of the Agreement. The parties may
subsequently renew the Agreement pursuant to their mutual agreement.
B. Nothing in this Agreement shall prevent, limit or otherwise interfere with the right
of the City Council acting for the City to terminate the services of Employee at any time,
with or without cause, subject only to the provisions set forth in Section 4, Paragraphs A,
B and D of the Original Agreement.
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C. Nothing in this Agreement shall prevent, limit or otherwise interfere with the right
of the Employee to resign at any time from his position with Employer, subject only to the
provision set forth in Section 4, Paragraph E, of the Original Agreement.
Section 6 of the Original Agreement, as amended by the First Amendment, is deleted in its
entirety and amended, to read:
Section 6. Salary.
A. Employer agrees to pay Employee for his services rendered pursuant hereto
a base salary of $310,000.00 (“Employee Base Salary”) commencing from July 1, 2025
(“Base Salary Effective Date”), payable in equal installments at the same time as other
employees of the Employer are paid. Commencing on the second fiscal year after the
Base Salary Effective Date (commencing July 1, 2026), and for each fiscal year
thereafter in which Employee is employed pursuant to the Original Agreement (as may
be amended including by this Second Amendment), Employee’s base salary for the
applicable fiscal year shall be subject to any increase set forth in Section 10 of the
Original Agreement (as may be amended including by this Second Amendment)
applicable to management-level employees approved by the City Council. Employer
may review the base salary and/or other benefits of Employee at the time of an annual
evaluation which shall be initiated in May or June for each year of the Term. Employer
may recommend adjustments to salary and/or other benefits to be memorialized by
written amendment to this Agreement.
B. In addition to the annual base salary in Paragraph A above, Employer shall
make a $30,000 annual contribution on behalf of Employee to a City-sponsored IRC
Section 401(a) plan (“401(a) plan”). Prior to any Employer payment, City Council shall
establish and authorize, or amend a previously established 401(a) plan to accept such
contributions in accordance with United States Internal Revenue Code (Title 26 of the
United States Code, and herein “IRC”). The City’s defined contribution shall be paid no
later than December 31 after the immediately completed prior fiscal year. City Council
authorizes Employee or his designee(s) to execute any documents necessary to
maintain the 401(a) plan subject to the IRC.
Section 6, Paragraph C, of the Agreement is added, to read:
C. For any fiscal year commencing on and after the Second Amendment Effective
Date, and for the duration of the Renewal Term, Employer shall match 100% of
Employee deferrals made to City’s IRC Section 457(b) plan (“457(b) plan”) to the City-
sponsored 401(a) plan up to IRC limits. The City's matching contributions will be made
to the 401(a) plan no later than December 31 after the immediately completed prior fiscal
year, pursuant to Section 6, Paragraph B of the First Amendment (as may be amended
including by this Second Amendment). All Employer contributions to the 401(a) plan,
including the defined contribution pursuant to Section 6, Paragraph B, of the First
Amendment (as may be amended including by this Second Amendment), shall not
exceed annual IRC limits on a combined basis.
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Section 10 of the Original Agreement is deleted in its entirety and amended, to read:
Section 10. Other Benefits.
Employee shall be provided with the same health, dental, vision, life insurance,
and retirement benefit options and any future cost of living/cost of labor increases that
occur after the Effective Date of the Original Agreement (and continuing after the Second
Amendment Effective Date), as other general management-level full time employees of
the City. Employee may receive an annual physical examination at City expense.
MISCELLANEOUS:
Except as specifically defined in this Second Amendment, all capitalized words and
phrases shall have the same meaning ascribed to them in the Original Agreement and First
Amendment.
The Original Agreement, First Amendment, and this Second Amendment shall
constitute the entire agreement between the parties. Except as expressly amended by this
Second Amendment, all of the terms and conditions in the Original Agreement as amended
by the First Amendment remain in full force and effect.
If any provision, or any portion thereof, contained in this Second Amendment is held
unconstitutional, invalid or unenforceable, the remainder of this Second Amendment and the
Original Agreement and First Amendment, or portions thereof, shall be deemed severable,
shall not be affected, and shall remain in full force and effect.
This Second Amendment may be signed in counterparts with signature pages
transmitted by email, facsimile, personal delivery or overnight delivery, all of which will be
treated as originals.
[signatures on next page]
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IN WITNESS WHEREOF, the City of La Quinta has caused this Second Amendment
to be signed and executed in its behalf by its Mayor, and duly attested by its City Clerk, and
the Employee has signed and executed this Second Amendment, both in duplicate, to
become effective as of the Amendment Effective Date.
EMPLOYER: CITY OF LA QUINTA
By:_______________________________
LINDA EVANS
Mayor of the City of La Quinta
ATTEST:
___________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
_____________________________
William H. Ihrke, CITY ATTORNEY
City of La Quinta, California
EMPLOYEE:
By:_______________________________
Jon McMillen, an individual
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page 1
FIRST AMENDMENT TO EMPLOYMENT AGREEMENT
This FIRST AMENDMENT TO EMPLOYMENT AGREEMENT (the “Amendment”)
is made and entered as of October 4, 2022 (the “Amendment Effective Date”), by and
between the City of La Quinta, a public body (the “City” or “Employer”), and Jon
McMillen, an individual (the “Employee”), both of whom understand as follows:
WITNESSETH:
WHEREAS, the City desires to continue to employ the services of Employee as
the City Manager as provided by the La Quinta Municipal Code; and
WHEREAS, the City and Employee entered into that certain EMPLOYMENT
AGREEMENT made and entered July 1, 2022 (“Original Agreement”), which is the
operative agreement for the city manager’s employment with the City; and
WHEREAS, it is the desire of the City to amend certain conditions of
employment of said Employee as contemplated in the Original Agreement; and
WHEREAS, Employee desires to accept the continued employment as City
Manager of said City.
NOW, THEREFORE, in consideration of the mutual covenants herein contained,
the parties agree to the following amendment to the Original Agreement, as follows:
AMENDMENT:
Section 6 of the Original Agreement is deleted in its entirety and amended, to read:
Section 6. Salary.
A.Employer agrees to pay Employee for his services rendered
pursuant hereto a base salary of $250,000.00 (“Employee Base Salary”)
from July 1, 2022 (“Base Salary Effective Date”), payable in equal
installments at the same time as other employees of the Employer are
paid. For the first fiscal year commencing from the Base Salary Effective
Date, Employee shall be deemed at Step 10 under the 2022/23 salary
schedule in effect as of the Amendment Effective Date (“Applicable
Salary Schedule”) notwithstanding an inconsistency with the Employee
Base Salary set forth in this Amendment (which applies for the first fiscal
year) and the salary identified for the city manager in the Applicable
Salary Schedule. Commencing on the second fiscal year after the Base
Salary Effective Date (commencing July 1, 2023), and for each fiscal year
thereafter in which Employee is employed pursuant to the Original
Agreement (as may be amended including by this Amendment),
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page 2
Employee’s base salary for the applicable fiscal year shall be the base
salary that corresponds to the step level for the full time employee
position of city manager as set forth in the Applicable Salary Schedule.
Employer may review the base salary and/or other benefits of Employee
at the time of an annual evaluation which shall be initiated in May or June
for each year of the Term. Employer may recommend adjustments to
salary and/or other benefits to be memorialized by written amendment
to the Original Agreement.
B.In addition to the annual base salary in Paragraph A above,
Employee shall be entitled to $30,000.00 in annual deferred
compensation. Any deferred compensation authorized pursuant to this
paragraph shall be paid directly to a qualified retirement plan or
supplemental retirement plan for Employee pursuant to the United States
Internal Revenue Code or other lawful retirement plan authorized
pursuant to applicable federal or state law (commonly referred to as a
deferred compensation plan). Prior to any payment of deferred
compensation to Employee pursuant to this paragraph, the City Council
shall establish and authorize, if not previously established and
authorized, the maintaining of a supplemental retirement plan in
accordance with applicable law. Deferred compensation to Employee
shall not be a payroll deduction and shall not be deemed or reported to
the California Public Employees’ Retirement System (“CalPERS”) as
“compensation earnable” as long as such deferred compensation is paid
directly to the supplemental retirement plan qualified for treating the
deferred compensation as such. Any payment of deferred compensation
pursuant to this paragraph to be paid to a supplemental retirement plan
shall be paid no later than December 31 after the immediately completed
prior fiscal year. In explanation of the previous sentence, any deferred
compensation to a supplemental retirement plan shall be paid, for fiscal
year 2022-23, no later than December 31, 2023. After the City Council
duly establishes and authorizes the maintaining of the supplemental
retirement plan, the City Council authorizes Employee or his designee(s)
to execute any documents necessary or proper to maintain the
supplemental retirement plan prior to any payment of deferred
compensation to Employee.
MISCELLANEOUS:
Except as specifically defined in this Amendment, all capitalized words and
phrases shall have the same meaning ascribed to them in the Original Agreement.
The Original Agreement and this Amendment shall constitute the entire
agreement between the parties. Except as expressly amended by this Amendment,
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page 3
all of the terms and conditions in the Original Agreement remain in full force and
effect.
If any provision, or any portion thereof, contained in this Amendment is held
unconstitutional, invalid or unenforceable, the remainder of this Amendment and the
Original Agreement, or portion thereof, shall be deemed severable, shall not be
affected, and shall remain in full force and effect.
This Amendment may be signed in counterparts with signature pages
transmitted by email, facsimile, personal delivery or overnight delivery, all of which
will be treated as originals.
[signatures on next page]
226
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Page 1 of 9
EMPLOYMENT AGREEMENT
This EMPLOYMENT AGREEMENT (the “Agreement”) is made and entered as of
July 1, 2022 (the “Effective Date”), by and between the City of La Quinta, a public body
(the “City” or “Employer”), and Jon McMillen, an individual (the “Employee”), both
of whom understand as follows:
WITNESSETH:
WHEREAS, the City desires to continue to employ the services of Employee as
the City Manager as provided by the La Quinta Municipal Code; and
WHEREAS, it is the desire of the City to establish certain conditions of
employment and to set working conditions of said Employee; and
WHEREAS, Employee desires to accept the continued employment as City
Manager of said City.
NOW, THEREFORE, in consideration of the mutual covenants herein contained,
the parties agree as follows:
Section 1. Duties.
A.Employer hereby agrees to employ Employee as City Manager of said
City to perform the functions and duties specified in the La Quinta Municipal Code and
as provided by state and federal law and to perform other legally permissible and
proper duties and functions as the City Council shall from time to time assign.
B.Employee, with prior written approval of the City Council, may undertake
outside professional activities for compensation, including teaching, speaking and
writing, provided they do not interfere with Employee’s normal duties and are done
only during vacation or other non-working time of Employee and are not done with
any existing vendors or contractors of the City. Under no circumstances shall such
outside activity create a conflict of interest with the duties of the City Manager and the
interests of the City.
Section 2. Term.
A.The term of this Agreement shall be from July 1, 2022 through and
including June 30, 2025, unless earlier terminated as provided herein. Thereafter, the
parties may renew the Agreement pursuant to their mutual agreement.
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B.Nothing in this Agreement shall prevent, limit or otherwise interfere with
the right of the City Council acting for the City to terminate the services of Employee
at any time, with or without cause, subject only to the provisions set forth in Section
4, paragraphs A, B and D of this Agreement.
C.Nothing in this Agreement shall prevent, limit or otherwise interfere with
the right of the Employee to resign at any time from his position with Employer,
subject only to the provision set forth in Section 4, Paragraph E, of this Agreement.
Section 3. Administrative Leave with Pay.
Employer may place Employee on Administrative Leave with full pay and
benefits at any time during the term of this Agreement. However, if the purpose of
placing Employee on Administrative Leave With Pay is to conduct an investigation
into potential wrongdoing, and after that investigation, Employee is convicted of a
crime involving abuse of his/her office or position, then pursuant to Government Code
Section 53243, Employee shall be required to fully reimburse City for any salary or
benefits received while on Administrative Leave With Pay. “Abuse of office or
position” shall be as defined in Government Code Section 53243.4, as may be
amended.
Section 4. Termination and Severance Pay.
A.In the event Employee is terminated by the City Council during such time
that Employee is willing and able to perform his/her duties under this Agreement, then
Employer agrees to pay Employee a lump sum cash payment equal to either six
months’ salary or the salary for the remaining term of this Agreement, whichever is
less. Pursuant to Government Code Section 53243.5, if Employee is later convicted of
a crime involving abuse of office or position, then any severance paid under this
Section 4.A shall be returned by Employee to Employer.
B.Employee may be terminated at any time for willful misconduct as
defined in Section 2.08.160 of the City’s Municipal Code or for abuse of his/her office
or position as defined in Government Code Section 53243.4 as may be amended. The
determination of what constitutes willful misconduct shall be within the sole
discretion of the City Council, provided that it shall relate to the welfare of the City.
Willful misconduct includes conduct directly related to conduct in office and the duties
of the office. It also includes conduct not directly related to the performance of the
official duties of the office when such conduct has a direct and harmful effect on the
welfare or reputation of the City. Evidence of such direct and harmful effects includes,
but is not limited to, conviction of a felony or a crime of moral turpitude. Employee
shall be entitled to the right to a hearing as provided in Sections 2.08.100 through
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2.08.150 of the Municipal Code prior to termination under Sections 4.A and 4.B of this
Agreement. In the event that Employee is terminated for willful misconduct or abuse
of office or position, City shall have no obligation to pay and shall be prohibited from
paying, the severance sum designated in Section 4.A above, or any severance sum at
all.
C.Nothing in this Agreement shall prohibit Employer from imposing
discipline less than termination upon Employee, including written reprimands,
suspensions, or reductions in pay. Employee shall not be entitled to any due process
as a result of the implementation of discipline less than termination.
D.In the event: (1) Employer at any time during the term of this Agreement
reduces the salary or other financial benefits of Employee (other than a suspension of
five (5) working days or less or a temporary reduction in salary of thirty (30) days or
less) in a greater percentage than an applicable across-the-board reduction for all
employees of Employer; or (2) Employer refuses, following written notice, to comply
with any other provisions benefiting Employee herein; or (3) Employee resigns
following a formal suggestion by the City Council that he/she resign, then Employee
may, at his/her option, be deemed to be “terminated” as of that time, and shall be
entitled to the severance provisions of Section 4.A above.
E.In the event Employee voluntarily resigns his/her position with Employer
before expiration of the above-referenced term of his/her employment, then Employee
shall give Employer sixty (60) days’ notice in advance, unless the parties otherwise
agree, and Employee shall not be entitled to any severance pay.
Section 5. Disability.
If Employee is permanently disabled or is otherwise unable to perform his/her
duties because of sickness, accident, injury, mental incapacity or health for a period
of six (6) successive weeks beyond any accrued sick leave to which Employee is
entitled, or for the legal duration of the Family & Medical Leave Act (whichever is
greater), Employer shall have the option to terminate this Agreement. Termination
pursuant to this Section would not subject the City to payment of severance benefits
as specified under Section 4.A above. However, Employee shall be compensated for
any accrued, vacation, holidays, administrative leave and other accrued benefits on
the same basis as any other employee of the City pursuant to the Personnel Rules.
Section 6. Salary.
A.Employer agrees to pay Employee for his services rendered pursuant
hereto an annual base salary of $219,730.00, effective on July 1, 2022 (“Base Salary
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Effective Date”), payable in equal installments at the same time as other employees
of the Employer are paid. No later than ninety (90) days after the Base Salary Effective
Date, Employee shall be eligible for an increase to the base salary in an amount to be
determined by the City Council and, once determined, shall be (in accordance with
any applicable law) retroactive to the Base Salary Effective Date and effective for the
balance of the term of this Agreement and memorialized in an amendment to this
Agreement; additionally, no later than ninety (90) days after the Base Salary Effective
Date, Employee shall be eligible for an adjustment to the annual performance-based
compensation set forth in Section 6, Paragraph B, and for any other terms and
conditions relating to Employee’s compensation, to be memorialized in an
amendment to this Agreement; provided, however, that any increase in the base
salary, annual performance-based compensation, or other compensation shall be in
the sole and absolute discretion of the City Council who may (but need not) use, as
part of the assessment for an annual base salary increase, the same criteria set forth
in Section 6, Paragraph B, of this Agreement. Employer agrees to review said base
salary and/or other benefits of Employee at the time of an annual evaluation which
shall be initiated in May or June for each year of the Term. Employer may recommend
adjustments to salary and/or other benefits during the time period that the annual
review is performed.
B.In addition to the annual base salary, Employee may be eligible for
annual performance-based compensation in the amount of up to 5% of Employee’s
annual base salary, not to exceed $10,000, for any year in which performance-based
compensation may be paid. Performance-based compensation shall be paid in a
lump-sum for any given year, and, for purposes of such compensation, a year shall
correspond to the City’s fiscal year. Any payment of performance-based
compensation shall be at the discretion of the City Council, and may only be paid if,
in the City Council’s discretion, Employee successfully meets performance goals and
objectives as more particularly described in Exhibit “A” attached hereto and
incorporated by reference (the “Performance-Based Compensation Metrics”). The
City Council may meet, in accordance with applicable law, at least one time every
fiscal quarter to evaluate the performance of Employee with respect to the progress
on the Performance-Based Compensation Metrics. Any performance-based
compensation authorized by the City Council pursuant to this paragraph shall be paid
directly to a supplemental retirement plan for Employee pursuant to United States
Internal Revenue Code section 457(b) or other lawful supplemental retirement plan
authorized pursuant to applicable federal or state law (commonly referred to as a
deferred compensation plan and referred to herein as the “Supplemental Plan”). Prior
to any payment of performance-based compensation to Employee pursuant to this
paragraph, the City Council shall establish and authorize, if not previously established
and authorized, the maintaining of a Supplemental Plan in accordance with applicable
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law. Any performance-based compensation to Employee shall not be a payroll
deduction and shall not be deemed or reported to the California Public Employees’
Retirement System (“CalPERS”) as “compensation earnable” as long as such
performance-based compensation is paid directly to the Supplemental Plan. Any
payment of performance-based compensation pursuant to this paragraph shall be
paid to the Supplemental Plan no later than December 31 after the immediately
completed prior fiscal year. In explanation of the previous sentence, any performance-
based compensation for fiscal year 2018-19 shall be paid to the Supplemental Plan no
later than December 31, 2019; for fiscal year 2019-20, paid no later than December 31,
2020; for fiscal year 2020-21, paid no later than December 31, 2021; and for fiscal year
2021-22, paid no later than December 31, 2022. After the City Council duly establishes
and authorizes the maintaining of the Supplemental Plan, the City Council authorizes
Employee or his designee(s) to execute any documents necessary or proper to
maintain the Supplemental Plan prior to any payment of performance-based
compensation to Employee, but the City Council retains any and all discretion to
award or not award any and all performance-based compensation to Employee.
Section 7. Hours of Work.
In addition to working normal business hours, it is recognized that Employee
must devote time outside the normal office hours to business of the Employer.
Employee shall have 120 hours of Administrative Leave. For partial calendar years,
the hours of Administrative Leave shall be prorated. Employee may not be employed
by, or provide services (except if authorized pursuant to Section 1, Paragraph B above)
to, any other entity while employed by the City.
Section 8. No Transportation Allowance.
City shall not provide a transportation allowance. Employee shall not be
provided a City vehicle. Employee shall be entitled to reimbursement for mileage for
the use of Employee’s automobile for City business at then-applicable IRS rate.
Section 9. Vacation, Bereavement, and Sick Leave.
Employee shall accrue, and have credited to his/her personal account, vacation,
bereavement and sick leave as provided for pursuant to the City’s Employee Personnel
Rules.
Section 10. Other Benefits.
Employee shall be provided with the same health, dental, vision, life insurance,
and retirement benefits and any future cost of living increases that occur after the
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Effective Date, as other general full time employees of the City. Employee may receive
an annual physical examination at City expense.
Section 11. Other Terms and Conditions of Employment.
A.The City Council, in consultation with the City Manager, shall fix any such
other terms and conditions of employment, as it may determine from time to time,
relating to the performance of Employee, provided such terms and conditions are not
inconsistent with or in conflict with the provisions of this Agreement, the Municipal
Code or any applicable state or federal law.
B.All regulations and rules of the Employer relating to vacation and sick
leave, retirement and pension system contributions, holidays and other fringe benefits
and working conditions as they now exist or hereafter may be amended, shall also
apply to Employee as they would to other full-time employees of Employer, in addition
to the benefits specifically set forth herein for the benefit of Employee.
Section 12. Notices.
Notices pursuant to this Agreement shall be given by: (1) email with verification
of delivery; (2) facsimile transmission with confirmation; (3) personal delivery; (4)
overnight delivery service with confirmation; or (5) deposit in the custody of the
United States Postal Service, postage prepaid, addressed as follows:
EMPLOYER: CITY OF LA QUINTA
78-495 Calle Tampico
La Quinta, CA 92253
Attn: City Clerk
email: Monika Radeva <mradeva@laquintaca.gov>
with copy to: RUTAN & TUCKER, LLP
611 Anton Blvd., Suite 1400
Costa Mesa, CA 92626
Attn: William H. Ihrke, Esq.
email: bihrke@rutan.com
EMPLOYEE: Jon McMillen
53521 Eisenhower Drive
La Quinta, CA 92253
Notice shall be deemed given as of the date of personal, overnight delivery,
email, or facsimile service or as of the date of deposit of such written notice in the
course of transmission in the United States Postal Service.
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Section 13. General Provisions.
A.This Agreement shall constitute the entire agreement between the
parties. No prior oral or written communications are incorporated herein.
B.This Agreement shall be binding upon and inure to the benefit of the heirs
at law and executors of Employee.
C.This Agreement may be signed in counterparts with signature pages
transmitted by email, facsimile, personal delivery or overnight delivery, all of which
will be treated as originals.
D.If any provision, or any portion thereof, contained in this Agreement is
held unconstitutional, invalid or unenforceable, the remainder of this Agreement, or
portion thereof, shall be deemed severable, shall not be affected and shall remain in
full force and effect.
[signatures on next page]
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City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: APPROVE AGREEMENT FOR CONTRACT SERVICES WITH ST.
FRANCIS ELECTRIC FOR ON-CALL TRAFFIC SIGNAL REPAIR SERVICES
RECOMMENDATION
Approve Agreement for Contract Services with St. Francis Electric to provide on-call traffic
signal repair services; and authorize the City Manager to execute the agreement.
EXECUTIVE SUMMARY
•Repairs to the City’s traffic signals can require specialized equipment and certain
expertise which is needed when staff is not available.
•In March 2025, the City published a request for proposals (RFP) for on-call traffic
signal repair services; 4 proposals were received; St. Francis Electric (St. Francis)
was selected as best qualified based on their experience and qualifications.
•The proposed agreement for contract services with St. Francis will provide the
necessary resources to maintain the traffic signal system and ensure continuity of
services; the current agreement with St. Francis expires June 30, 2025.
FISCAL IMPACT
Annual compensation is $125,000 per fiscal year (FY). Proposed is a 5-year agreement,
with a 3-year initial term, and an optional 2-year extension, for a total not to exceed
amount of $625,000 for the life of the agreement. Funds will be budgeted for FY 2025/26
in the CIP Traffic Signal Maintenance 2425TMI account 401-0000-60188. Funding will be
budgeted for future FY per the terms of the agreement.
BACKGROUND/ANALYSIS
In March 2025, the City published a RFP for on-call traffic signal repair services and
received 4 proposals from St. Francis, Bear Electrical Solutions, Yunex Traffic, and
Econolite. St. Francis was selected as the most qualified firm based on their experience
and qualifications.
CONSENT CALENDAR ITEM NO. 10
237
The proposed agreement with St. Francis, is for a 3-year initial term, beginning July 1,
2025, through June 30, 2028, at a not to exceed compensation amount of $125,000 per
FY, with an option to extend for 2 additional years (Attachment 1).
The City has contracted with St. Francis for on-call traffic signal repair services since
2019; that agreement expired June 30, 2024. Council approved an agreement with St.
Francis at the June 4, 2024, meeting to continue services with St. Francis through June
30, 2025, due to the City being short staffed.
ALTERNATIVES
Staff does not recommend an alternative.
Prepared by: Carley Escarrega, Administrative Technician
Approved by: Bryan McKinney, PE, City Engineer/Public Works Director
Attachment: 1. Agreement for Contract Services with St. Francis Electric
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AGREEMENT FOR CONTRACT SERVICES
THIS AGREEMENT FOR CONTRACT SERVICES (the “Agreement”) is made and
entered into by and between the CITY OF LA QUINTA, (“City”), a California municipal
corporation, and St. Francis Electric, with a place of business at 2100 Iowa Ave,
Riverside, CA 92507 (“Contracting Party”). The parties hereto agree as follows:
1.SERVICES OF CONTRACTING PARTY.
1.1 Scope of Services. In compliance with all terms and conditions of this
Agreement, Contracting Party shall provide those services related to On-Call Traffic
Signal Repair Services, as specified in the “Scope of Services” attached hereto as “Exhibit
A” and incorporated herein by this reference (the “Services”). Contracting Party
represents and warrants that Contracting Party is a provider of first-class work and/or
services and Contracting Party is experienced in performing the Services contemplated
herein and, in light of such status and experience, Contracting Party covenants that it
shall follow industry standards in performing the Services required hereunder, and that
all materials, if any, will be of good quality, fit for the purpose intended. For purposes of
this Agreement, the phrase “industry standards” shall mean those standards of practice
recognized by one or more first-class firms performing similar services under similar
circumstances.
1.2 Compliance with Law. All Services rendered hereunder shall be provided
in accordance with all ordinances, resolutions, statutes, rules, regulations, and laws of
the City and any Federal, State, or local governmental agency of competent jurisdiction.
1.3 Wage and Hour Compliance, Contracting Party shall comply with applicable
Federal, State, and local wage and hour laws.
1.4 Licenses, Permits, Fees and Assessments. Except as otherwise specified
herein, Contracting Party shall obtain at its sole cost and expense such licenses, permits,
and approvals as may be required by law for the performance of the Services required by
this Agreement, including a City of La Quinta business license. Contracting Party and its
employees, agents, and subcontractors shall, at their sole cost and expense, keep in
effect at all times during the term of this Agreement any licenses, permits, and approvals
that are legally required for the performance of the Services required by this Agreement.
Contracting Party shall have the sole obligation to pay for any fees, assessments, and
taxes, plus applicable penalties and interest, which may be imposed by law and arise
from or are necessary for the performance of the Services required by this Agreement,
and shall indemnify, defend (with counsel selected by City), and hold City, its elected
officials, officers, employees, and agents, free and harmless against any such fees,
assessments, taxes, penalties, or interest levied, assessed, or imposed against City
hereunder. Contracting Party shall be responsible for all subcontractors’ compliance with
this Section.
1.5 Familiarity with Work. By executing this Agreement, Contracting Party
warrants that (a) it has thoroughly investigated and considered the Services to be
ATTACHMENT 1
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performed, (b) it has investigated the site where the Services are to be performed, if any,
and fully acquainted itself with the conditions there existing, (c) it has carefully considered
how the Services should be performed, and (d) it fully understands the facilities,
difficulties, and restrictions attending performance of the Services under this Agreement.
Should Contracting Party discover any latent or unknown conditions materially differing
from those inherent in the Services or as represented by City, Contracting Party shall
immediately inform City of such fact and shall not proceed except at Contracting Party’s
risk until written instructions are received from the Contract Officer, or assigned
designee (as defined in Section 4.2 hereof).
1.6 Standard of Care. Contracting Party acknowledges and understands that
the Services contracted for under this Agreement require specialized skills and abilities
and that, consistent with this understanding, Contracting Party’s work will be held to an
industry standard of quality and workmanship. Consistent with Section 1.5 hereinabove,
Contracting Party represents to City that it holds the necessary skills and abilities to satisfy
the industry standard of quality as set forth in this Agreement. Contracting Party shall
adopt reasonable methods during the life of this Agreement to furnish continuous
protection to the Services performed by Contracting Party, and the equipment, materials,
papers, and other components thereof to prevent losses or damages, and shall be
responsible for all such damages, to persons or property, until acceptance of the Services
by City, except such losses or damages as may be caused by City’s own negligence.
The performance of Services by Contracting Party shall not relieve Contracting Party from
any obligation to correct any incomplete, inaccurate, or defective work at no further cost
to City, when such inaccuracies are due to the negligence of Contracting Party.
1.7 Additional Services. In accordance with the terms and conditions of this
Agreement, Contracting Party shall perform services in addition to those specified in the
Scope of Services (“Additional Services”) only when directed to do so by the Contract
Officer, or assigned designee, provided that Contracting Party shall not be required to
perform any Additional Services without compensation. Contracting Party shall not
perform any Additional Services until receiving prior written authorization (in the form of
a written change order if Contracting Party is a contractor performing the Services) from
the Contract Officer, or assigned designee, incorporating therein any adjustment in
(i) the Contract Sum, and/or (ii) the time to perform this Agreement, which said
adjustments are subject to the written approval of Contracting Party. It is expressly
understood by Contracting Party that the provisions of this Section shall not apply to the
Services specifically set forth in the Scope of Services or reasonably contemplated
therein. It is specifically understood and agreed that oral requests and/or approvals of
Additional Services shall be barred and are unenforceable. Failure of Contracting Party
to secure the Contract Officer’s, or assigned designee’s written authorization for
Additional Services shall constitute a waiver of any and all right to adjustment of the
Contract Sum or time to perform this Agreement, whether by way of compensation,
restitution, quantum meruit, or the like, for Additional Services provided without the
appropriate authorization from the Contract Officer, or assigned designee.
Compensation for properly authorized Additional Services shall be made in accordance
with Section 2.3 of this Agreement.
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1.8 Special Requirements. Additional terms and conditions of this Agreement,
if any, which are made a part hereof are set forth in “Exhibit D” (the “Special
Requirements”), which is incorporated herein by this reference and expressly made a part
hereof. In the event of a conflict between the provisions of the Special Requirements and
any other provisions of this Agreement, the provisions of the Special Requirements shall
govern.
2. COMPENSATION.
2.1 Contract Sum. For the Services rendered pursuant to this Agreement,
Contracting Party shall be compensated in accordance with “Exhibit B” (the “Schedule of
Compensation”) in a total amount not to exceed One Hundred Twenty-Five Thousand
Dollars ($125,000) per fiscal year, for the life of the Agreement, encompassing the Initial
and any Extended Terms (the “Contract Sum”), except as provided in Section 1.7. The
method of compensation set forth in the Schedule of Compensation may include a lump
sum payment upon completion, payment in accordance with the percentage of completion
of the Services, payment for time and materials based upon Contracting Party’s rate
schedule, but not exceeding the Contract Sum, or such other reasonable methods as may
be specified in the Schedule of Compensation. The Contract Sum shall include the
attendance of Contracting Party at all project meetings reasonably deemed necessary by
City; Contracting Party shall not be entitled to any additional compensation for attending
said meetings. Compensation may include reimbursement for actual and necessary
expenditures for reproduction costs, transportation expense, telephone expense, and
similar costs and expenses when and if specified in the Schedule of Compensation.
Regardless of the method of compensation set forth in the Schedule of Compensation,
Contracting Party’s overall compensation shall not exceed the Contract Sum, except as
provided in Section 1.7 of this Agreement.
2.2 Method of Billing & Payment. Any month in which Contracting Party wishes
to receive payment, Contracting Party shall submit to City no later than the tenth
(10th) working day of such month, in the form approved by City’s Finance Director, an
invoice for Services rendered prior to the date of the invoice. Such invoice shall
(1) describe in detail the Services provided, including time and materials, and (2) specify
each staff member who has provided Services and the number of hours assigned to each
such staff member. Such invoice shall contain a certification by a principal member of
Contracting Party specifying that the payment requested is for Services performed in
accordance with the terms of this Agreement. Upon approval in writing by the Contract
Officer, or assigned designee, and subject to retention pursuant to Section 8.3, City will
pay Contracting Party for all items stated thereon which are approved by City pursuant to
this Agreement no later than thirty (30) days after invoices are received by the City’s
Finance Department.
2.3 Compensation for Additional Services. Additional Services approved in
advance by the Contract Officer, or assigned designee, pursuant to Section 1.7 of this
Agreement shall be paid for in an amount agreed to in writing by both City and Contracting
Party in advance of the Additional Services being rendered by Contracting Party. Any
compensation for Additional Services amounting to five percent (5%) or less of the
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Contract Sum may be approved by the Contract Officer, or assigned designee. Any
greater amount of compensation for Additional Services must be approved by the La
Quinta City Council, the City Manager, or Department Director, depending upon City laws,
regulations, rules and procedures concerning public contracting. Under no circumstances
shall Contracting Party receive compensation for any Additional Services unless prior
written approval for the Additional Services is obtained from the Contract Officer, or
assigned designee, pursuant to Section 1.7 of this Agreement.
3. PERFORMANCE SCHEDULE.
3.1 Time of Essence. Time is of the essence in the performance of this
Agreement. If the Services not completed in accordance with the Schedule of
Performance, as set forth in Section 3.2 and “Exhibit C”, it is understood that the City will
suffer damage.
3.2 Schedule of Performance. All Services rendered pursuant to this
Agreement shall be performed diligently and within the time period established in “Exhibit
C” (the “Schedule of Performance”). Extensions to the time period specified in the
Schedule of Performance may be approved in writing by the Contract Officer, or
assigned designee.
3.3 Force Majeure. The time period specified in the Schedule of Performance
for performance of the Services rendered pursuant to this Agreement shall be extended
because of any delays due to unforeseeable causes beyond the control and without the
fault or negligence of Contracting Party, including, but not restricted to, acts of God or of
the public enemy, fires, earthquakes, floods, epidemic, quarantine restrictions, riots,
strikes, freight embargoes, acts of any governmental agency other than City, and
unusually severe weather, if Contracting Party shall within ten (10) days of the
commencement of such delay notify the Contract Officer, or assigned designee, in
writing of the causes of the delay. The Contract Officer, or assigned designee, shall
ascertain the facts and the extent of delay, and extend the time for performing the
Services for the period of the forced delay when and if in the Contract Officer’s judgment
such delay is justified, and the Contract Officer’s determination, or assigned designee,
shall be final and conclusive upon the parties to this Agreement. Extensions to time
period in the Schedule of Performance which are determined by the Contract Officer, or
assigned designee, to be justified pursuant to this Section shall not entitle the
Contracting Party to additional compensation in excess of the Contract Sum.
3.4 Term. Unless earlier terminated in accordance with the provisions in
Article 8.0 of this Agreement, the term of this agreement shall commence on July 1, 2025,
and terminate on June 30, 2028 (“Initial Term”). This Agreement may be extended for
two (2) additional year(s) upon mutual agreement by both parties (“Extended Term”), and
executed in writing.
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4. COORDINATION OF WORK.
4.1 Representative of Contracting Party. The following principals of Contracting
Party (“Principals”) are hereby designated as being the principals and representatives of
Contracting Party authorized to act in its behalf with respect to the Services specified
herein and make all decisions in connection therewith:
(a) Name: Guy Smith, President
Telephone No.: (510) 639-0639 x211
Email: guy@SFE-INC.com
It is expressly understood that the experience, knowledge, capability, and reputation of
the foregoing Principals were a substantial inducement for City to enter into this
Agreement. Therefore, the foregoing Principals shall be responsible during the term of
this Agreement for directing all activities of Contracting Party and devoting sufficient
time to personally supervise the Services hereunder. For purposes of this Agreement,
the foregoing Principals may not be changed by Contracting Party and no other
personnel may be assigned to perform the Services required hereunder without the
express written approval of City.
4.2 Contract Officer. The “Contract Officer”, otherwise known as Bryan
McKinney, PE, City Engineer/Public Works Director, or assigned designee may
be designated in writing by the City Manager of the City. It shall be Contracting Party’s
responsibility to assure that the Contract Officer, or assigned designee, is kept informed
of the progress of the performance of the Services, and Contracting Party shall refer any
decisions, that must be made by City to the Contract Officer, or assigned designee.
Unless otherwise specified herein, any approval of City required hereunder shall mean
the approval of the Contract Officer, or assigned designee. The Contract Officer, or
assigned designee, shall have authority to sign all documents on behalf of City required
hereunder to carry out the terms of this Agreement.
4.3 Prohibition Against Subcontracting or Assignment. The experience,
knowledge, capability, and reputation of Contracting Party, its principals, and its
employees were a substantial inducement for City to enter into this Agreement. Except
as set forth in this Agreement, Contracting Party shall not contract or subcontract with
any other entity to perform in whole or in part the Services required hereunder without the
express written approval of City. In addition, neither this Agreement nor any interest
herein may be transferred, assigned, conveyed, hypothecated, or encumbered,
voluntarily or by operation of law, without the prior written approval of City. Transfers
restricted hereunder shall include the transfer to any person or group of persons acting in
concert of more than twenty five percent (25%) of the present ownership and/or control
of Contracting Party, taking all transfers into account on a cumulative basis. Any
attempted or purported assignment or contracting or subcontracting by Contracting Party
without City’s express written approval shall be null, void, and of no effect. No approved
transfer shall release Contracting Party of any liability hereunder without the express
consent of City.
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4.4 Independent Contractor. Neither City nor any of its employees shall have
any control over the manner, mode, or means by which Contracting Party, its agents, or
its employees, perform the Services required herein, except as otherwise set forth herein.
City shall have no voice in the selection, discharge, supervision, or control of Contracting
Party’s employees, servants, representatives, or agents, or in fixing their number or hours
of service. Contracting Party shall perform all Services required herein as an independent
contractor of City and shall remain at all times as to City a wholly independent contractor
with only such obligations as are consistent with that role. Contracting Party shall not at
any time or in any manner represent that it or any of its agents or employees are agents
or employees of City. City shall not in any way or for any purpose become or be deemed
to be a partner of Contracting Party in its business or otherwise or a joint venture or a
member of any joint enterprise with Contracting Party. Contracting Party shall have no
power to incur any debt, obligation, or liability on behalf of City. Contracting Party shall
not at any time or in any manner represent that it or any of its agents or employees are
agents or employees of City. Except for the Contract Sum paid to Contracting Party as
provided in this Agreement, City shall not pay salaries, wages, or other compensation to
Contracting Party for performing the Services hereunder for City. City shall not be liable
for compensation or indemnification to Contracting Party for injury or sickness arising out
of performing the Services hereunder. Notwithstanding any other City, state, or federal
policy, rule, regulation, law, or ordinance to the contrary, Contracting Party and any of its
employees, agents, and subcontractors providing services under this Agreement shall not
qualify for or become entitled to any compensation, benefit, or any incident of employment
by City, including but not limited to eligibility to enroll in the California Public Employees
Retirement System (“PERS”) as an employee of City and entitlement to any contribution
to be paid by City for employer contributions and/or employee contributions for PERS
benefits. Contracting Party agrees to pay all required taxes on amounts paid to
Contracting Party under this Agreement, and to indemnify and hold City harmless from
any and all taxes, assessments, penalties, and interest asserted against City by reason
of the independent contractor relationship created by this Agreement. Contracting Party
shall fully comply with the workers’ compensation laws regarding Contracting Party and
Contracting Party’s employees. Contracting Party further agrees to indemnify and hold
City harmless from any failure of Contracting Party to comply with applicable workers’
compensation laws. City shall have the right to offset against the amount of any payment
due to Contracting Party under this Agreement any amount due to City from Contracting
Party as a result of Contracting Party’s failure to promptly pay to City any reimbursement
or indemnification arising under this Section.
4.5 Identity of Persons Performing Work. Contracting Party represents that it
employs or will employ at its own expense all personnel required for the satisfactory
performance of any and all of the Services set forth herein. Contracting Party represents
that the Services required herein will be performed by Contracting Party or under its direct
supervision, and that all personnel engaged in such work shall be fully qualified and shall
be authorized and permitted under applicable State and local law to perform such tasks
and services.
4.6 City Cooperation. City shall provide Contracting Party with any plans,
publications, reports, statistics, records, or other data or information pertinent to the
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Services to be performed hereunder which are reasonably available to Contracting Party
only from or through action by City.
5. INSURANCE.
5.1 Insurance. Prior to the beginning of any Services under this Agreement and
throughout the duration of the term of this Agreement, Contracting Party shall procure
and maintain, at its sole cost and expense, and submit concurrently with its execution of
this Agreement, policies of insurance as set forth in “Exhibit E” (the “Insurance
Requirements”) which is incorporated herein by this reference and expressly made a part
hereof.
5.2 Proof of Insurance. Contracting Party shall provide Certificate of Insurance
to Agency along with all required endorsements. Certificate of Insurance and
endorsements must be approved by Agency’s Risk Manager prior to commencement of
performance.
6. INDEMNIFICATION.
6.1 Indemnification. To the fullest extent permitted by law, Contracting Party
shall indemnify, protect, defend (with counsel selected by City), and hold harmless City
and any and all of its officers, employees, agents, and volunteers as set forth in “Exhibit
F” (“Indemnification”) which is incorporated herein by this reference and expressly made
a part hereof.
7. RECORDS AND REPORTS.
7.1 Reports. Contracting Party shall periodically prepare and submit to the
Contract Officer, or assigned designee, such reports concerning Contracting Party’s
performance of the Services required by this Agreement as the Contract Officer, or
assigned designee, shall require. Contracting Party hereby acknowledges that City is
greatly concerned about the cost of the Services to be performed pursuant to this
Agreement. For this reason, Contracting Party agrees that if Contracting Party becomes
aware of any facts, circumstances, techniques, or events that may or will materially
increase or decrease the cost of the Services contemplated herein or, if Contracting Party
is providing design services, the cost of the project being designed, Contracting Party
shall promptly notify the Contract Officer, or assigned designee, of said fact,
circumstance, technique, or event and the estimated increased or decreased cost related
thereto and, if Contracting Party is providing design services, the estimated increased or
decreased cost estimate for the project being designed.
7.2 Records. Contracting Party shall keep, and require any subcontractors to
keep, such ledgers, books of accounts, invoices, vouchers, canceled checks, reports
(including but not limited to payroll reports), studies, or other documents relating to the
disbursements charged to City and the Services performed hereunder (the “Books and
Records”), as shall be necessary to perform the Services required by this Agreement and
enable the Contract Officer, or assigned designee, to evaluate the performance of such
Services. Any and all such Books and Records shall be maintained in accordance with
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generally accepted accounting principles and shall be complete and detailed. The
Contract Officer, or assigned designee, shall have full and free access to such Books
and Records at all times during normal business hours of City, including the right to
inspect, copy, audit, and make records and transcripts from such Books and Records.
Such Books and Records shall be maintained for a period of three (3) years following
completion of the Services hereunder, and City shall have access to such Books and
Records in the event any audit is required. In the event of dissolution of Contracting
Party’s business, custody of the Books and Records may be given to City, and access
shall be provided by Contracting Party’s successor in interest. Under California
Government Code Section 8546.7, if the amount of public funds expended under this
Agreement exceeds Ten Thousand Dollars ($10,000.00), this Agreement shall be subject
to the examination and audit of the State Auditor, at the request of City or as part of any
audit of City, for a period of three (3) years after final payment under this Agreement.
7.3 Ownership of Documents. All drawings, specifications, maps, designs,
photographs, studies, surveys, data, notes, computer files, reports, records, documents,
and other materials plans, drawings, estimates, test data, survey results, models,
renderings, and other documents or works of authorship fixed in any tangible medium of
expression, including but not limited to, physical drawings, digital renderings, or data
stored digitally, magnetically, or in any other medium prepared or caused to be prepared
by Contracting Party, its employees, subcontractors, and agents in the performance of
this Agreement (the “Documents and Materials”) shall be the property of City and shall be
delivered to City upon request of the Contract Officer, or assigned designee, or upon
the expiration or termination of this Agreement, and Contracting Party shall have no claim
for further employment or additional compensation as a result of the exercise by City of
its full rights of ownership use, reuse, or assignment of the Documents and Materials
hereunder. Any use, reuse or assignment of such completed Documents and Materials
for other projects and/or use of uncompleted documents without specific written
authorization by Contracting Party will be at City’s sole risk and without liability to
Contracting Party, and Contracting Party’s guarantee and warranties shall not extend to
such use, revise, or assignment. Contracting Party may retain copies of such Documents
and Materials for its own use. Contracting Party shall have an unrestricted right to use
the concepts embodied therein. All subcontractors shall provide for assignment to City
of any Documents and Materials prepared by them, and in the event Contracting Party
fails to secure such assignment, Contracting Party shall indemnify City for all damages
resulting therefrom.
7.4 In the event City or any person, firm, or corporation authorized by City
reuses said Documents and Materials without written verification or adaptation by
Contracting Party for the specific purpose intended and causes to be made or makes any
changes or alterations in said Documents and Materials, City hereby releases,
discharges, and exonerates Contracting Party from liability resulting from said change.
The provisions of this clause shall survive the termination or expiration of this Agreement
and shall thereafter remain in full force and effect.
7.5 Licensing of Intellectual Property. This Agreement creates a non-exclusive
and perpetual license for City to copy, use, modify, reuse, or sublicense any and all
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copyrights, designs, rights of reproduction, and other intellectual property embodied in
the Documents and Materials. Contracting Party shall require all subcontractors, if any,
to agree in writing that City is granted a non-exclusive and perpetual license for the
Documents and Materials the subcontractor prepares under this Agreement. Contracting
Party represents and warrants that Contracting Party has the legal right to license any
and all of the Documents and Materials. Contracting Party makes no such representation
and warranty in regard to the Documents and Materials which were prepared by design
professionals other than Contracting Party or provided to Contracting Party by City. City
shall not be limited in any way in its use of the Documents and Materials at any time,
provided that any such use not within the purposes intended by this Agreement shall be
at City’s sole risk.
7.6 Release of Documents. The Documents and Materials shall not be
released publicly without the prior written approval of the Contract Officer, or assigned
designee, or as required by law. Contracting Party shall not disclose to any other entity
or person any information regarding the activities of City, except as required by law or as
authorized by City.
7.7 Confidential or Personal Identifying Information. Contracting Party
covenants that all City data, data lists, trade secrets, documents with personal identifying
information, documents that are not public records, draft documents, discussion notes, or
other information, if any, developed or received by Contracting Party or provided for
performance of this Agreement are deemed confidential and shall not be disclosed by
Contracting Party to any person or entity without prior written authorization by City or
unless required by law. City shall grant authorization for disclosure if required by any
lawful administrative or legal proceeding, court order, or similar directive with the force of
law. All City data, data lists, trade secrets, documents with personal identifying
information, documents that are not public records, draft documents, discussions, or other
information shall be returned to City upon the termination or expiration of this Agreement.
Contracting Party’s covenant under this section shall survive the termination or expiration
of this Agreement.
8. ENFORCEMENT OF AGREEMENT.
8.1 California Law. This Agreement shall be interpreted, construed, and
governed both as to validity and to performance of the parties in accordance with the laws
of the State of California. Legal actions concerning any dispute, claim, or matter arising
out of or in relation to this Agreement shall be instituted in the Superior Court of the County
of Riverside, State of California, or any other appropriate court in such county, and
Contracting Party covenants and agrees to submit to the personal jurisdiction of such
court in the event of such action.
8.2 Disputes. In the event of any dispute arising under this Agreement, the
injured party shall notify the injuring party in writing of its contentions by submitting a claim
therefore. The injured party shall continue performing its obligations hereunder so long
as the injuring party commences to cure such default within ten (10) days of service of
such notice and completes the cure of such default within forty-five (45) days after service
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of the notice, or such longer period as may be permitted by the Contract Officer, or
assigned designee; provided that if the default is an immediate danger to the health,
safety, or general welfare, City may take such immediate action as City deems warranted.
Compliance with the provisions of this Section shall be a condition precedent to
termination of this Agreement for cause and to any legal action, and such compliance
shall not be a waiver of any party’s right to take legal action in the event that the dispute
is not cured, provided that nothing herein shall limit City’s right to terminate this
Agreement without cause pursuant to this Article 8.0. During the period of time that
Contracting Party is in default, City shall hold all invoices and shall, when the default is
cured, proceed with payment on the invoices. In the alternative, City may, in its sole
discretion, elect to pay some or all of the outstanding invoices during any period of default.
8.3 Retention of Funds. City may withhold from any monies payable to
Contracting Party sufficient funds to compensate City for any losses, costs, liabilities, or
damages it reasonably believes were suffered by City due to the default of Contracting
Party in the performance of the Services required by this Agreement.
8.4 Waiver. No delay or omission in the exercise of any right or remedy of a
non-defaulting party on any default shall impair such right or remedy or be construed as
a waiver. City’s consent or approval of any act by Contracting Party requiring City’s
consent or approval shall not be deemed to waive or render unnecessary City’s consent
to or approval of any subsequent act of Contracting Party. Any waiver by either party of
any default must be in writing and shall not be a waiver of any other default concerning
the same or any other provision of this Agreement.
8.5 Rights and Remedies are Cumulative. Except with respect to rights and
remedies expressly declared to be exclusive in this Agreement, the rights and remedies
of the parties are cumulative and the exercise by either party of one or more of such rights
or remedies shall not preclude the exercise by it, at the same or different times, of any
other rights or remedies for the same default or any other default by the other party.
8.6 Legal Action. In addition to any other rights or remedies, either party may
take legal action, at law or at equity, to cure, correct, or remedy any default, to recover
damages for any default, to compel specific performance of this Agreement, to obtain
declaratory or injunctive relief, or to obtain any other remedy consistent with the purposes
of this Agreement.
8.7 Termination Prior To Expiration of Term. This Section shall govern any
termination of this Agreement, except as specifically provided in the following Section for
termination for cause. City reserves the right to terminate this Agreement at any time,
with or without cause, upon thirty (30) days’ written notice to Contracting Party. Upon
receipt of any notice of termination, Contracting Party shall immediately cease all
Services hereunder except such as may be specifically approved by the Contract Officer,
or assigned designee. Contracting Party shall be entitled to compensation for all
Services rendered prior to receipt of the notice of termination and for any Services
authorized by the Contract Officer, or assigned designee, thereafter in accordance with
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the Schedule of Compensation or such as may be approved by the Contract Officer, or
assigned designee, except amounts held as a retention pursuant to this Agreement.
8.8 Termination for Default of Contracting Party. If termination is due to the
failure of Contracting Party to fulfill its obligations under this Agreement, Contracting Party
shall vacate any City-owned property which Contracting Party is permitted to occupy
hereunder and City may, after compliance with the provisions of Section 8.2, take over
the Services and prosecute the same to completion by contract or otherwise, and
Contracting Party shall be liable to the extent that the total cost for completion of the
Services required hereunder exceeds the compensation herein stipulated (provided that
City shall use reasonable efforts to mitigate such damages), and City may withhold any
payments to Contracting Party for the purpose of setoff or partial payment of the amounts
owed City.
8.9 Attorneys’ Fees. If either party to this Agreement is required to initiate or
defend or made a party to any action or proceeding in any way connected with this
Agreement, the prevailing party in such action or proceeding, in addition to any other relief
which may be granted, whether legal or equitable, shall be entitled to reasonable
attorneys’ fees; provided, however, that the attorneys’ fees awarded pursuant to this
Section shall not exceed the hourly rate paid by City for legal services multiplied by the
reasonable number of hours spent by the prevailing party in the conduct of the litigation.
Attorneys’ fees shall include attorneys’ fees on any appeal, and in addition a party entitled
to attorneys’ fees shall be entitled to all other reasonable costs for investigating such
action, taking depositions and discovery, and all other necessary costs the court allows
which are incurred in such litigation. All such fees shall be deemed to have accrued on
commencement of such action and shall be enforceable whether or not such action is
prosecuted to judgment. The court may set such fees in the same action or in a separate
action brought for that purpose.
9. CITY OFFICERS AND EMPLOYEES; NONDISCRIMINATION.
9.1 Non-liability of City Officers and Employees. No officer, official, employee,
agent, representative, or volunteer of City shall be personally liable to Contracting Party,
or any successor in interest, in the event or any default or breach by City or for any amount
which may become due to Contracting Party or to its successor, or for breach of any
obligation of the terms of this Agreement.
9.2 Conflict of Interest. Contracting Party covenants that neither it, nor any
officer or principal of it, has or shall acquire any interest, directly or indirectly, which would
conflict in any manner with the interests of City or which would in any way hinder
Contracting Party’s performance of the Services under this Agreement. Contracting Party
further covenants that in the performance of this Agreement, no person having any such
interest shall be employed by it as an officer, employee, agent, or subcontractor without
the express written consent of the Contract Officer, or assigned designee. Contracting
Party agrees to at all times avoid conflicts of interest or the appearance of any conflicts
of interest with the interests of City in the performance of this Agreement.
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No officer or employee of City shall have any financial interest, direct or
indirect, in this Agreement nor shall any such officer or employee participate in any
decision relating to this Agreement which effects his financial interest or the financial
interest of any corporation, partnership or association in which he is, directly or indirectly,
interested, in violation of any State statute or regulation. Contracting Party warrants that
it has not paid or given and will not pay or give any third party any money or other
consideration for obtaining this Agreement.
9.3 Covenant against Discrimination. Contracting Party covenants that, by and
for itself, its heirs, executors, assigns, and all persons claiming under or through them,
that there shall be no discrimination against or segregation of, any person or group of
persons on account of any impermissible classification including, but not limited to, race,
color, creed, religion, sex, marital status, sexual orientation, national origin, or ancestry in
the performance of this Agreement. Contracting Party shall take affirmative action to
ensure that applicants are employed and that employees are treated during employment
without regard to their race, color, creed, religion, sex, marital status, sexual orientation,
national origin, or ancestry.
10. MISCELLANEOUS PROVISIONS.
10.1 Notice. Any notice, demand, request, consent, approval, or communication
either party desires or is required to give the other party or any other person shall be in
writing and either served personally or sent by prepaid, first-class mail to the address set
forth below. Either party may change its address by notifying the other party of the change
of address in writing. Notice shall be deemed communicated forty-eight (48) hours from
the time of mailing if mailed as provided in this Section.
To City:
CITY OF LA QUINTA
Attention: Bryan McKinney, PE
78495 Calle Tampico
La Quinta, California 92253
bmckinney@laquintaca.gov
To Contracting Party:
ST. FRANCIS ELECTRIC
Attn: Jill Petrie, Southern CA Area
2100 Iowa Ave
Riverside, CA 92507
jpetrie@SFE-INC.com
10.2 Interpretation. The terms of this Agreement shall be construed in
accordance with the meaning of the language used and shall not be construed for or
against either party by reason of the authorship of this Agreement or any other rule of
construction which might otherwise apply.
10.3 Section Headings and Subheadings. The section headings and
subheadings contained in this Agreement are included for convenience only and shall not
limit or otherwise affect the terms of this Agreement.
10.4 Counterparts. This Agreement may be executed in counterparts, each of
which shall be deemed to be an original, and such counterparts shall constitute one and
the same instrument.
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10.5 Integrated Agreement. This Agreement including the exhibits hereto is the
entire, complete, and exclusive expression of the understanding of the parties. It is
understood that there are no oral agreements between the parties hereto affecting this
Agreement and this Agreement supersedes and cancels any and all previous
negotiations, arrangements, agreements, and understandings, if any, between the
parties, and none shall be used to interpret this Agreement.
10.6 Amendment. No amendment to or modification of this Agreement shall be
valid unless made in writing and approved by Contracting Party and by the City Council
of City. The parties agree that this requirement for written modifications cannot be waived
and that any attempted waiver shall be void.
10.7 Severability. In the event that any one or more of the articles, phrases,
sentences, clauses, paragraphs, or sections contained in this Agreement shall be
declared invalid or unenforceable, such invalidity or unenforceability shall not affect any
of the remaining articles, phrases, sentences, clauses, paragraphs, or sections of this
Agreement which are hereby declared as severable and shall be interpreted to carry out
the intent of the parties hereunder unless the invalid provision is so material that its
invalidity deprives either party of the basic benefit of their bargain or renders this
Agreement meaningless.
10.8 Unfair Business Practices Claims. In entering into this Agreement,
Contracting Party offers and agrees to assign to City all rights, title, and interest in and to
all causes of action it may have under Section 4 of the Clayton Act (15 U.S.C. § 15) or
under the Cartwright Act (Chapter 2, (commencing with Section 16700) of Part 2 of
Division 7 of the Business and Professions Code), arising from purchases of goods,
services, or materials related to this Agreement. This assignment shall be made and
become effective at the time City renders final payment to Contracting Party without
further acknowledgment of the parties.
10.9 No Third-Party Beneficiaries. With the exception of the specific provisions
set forth in this Agreement, there are no intended third-party beneficiaries under this
Agreement and no such other third parties shall have any rights or obligations hereunder.
10.10 Authority. The persons executing this Agreement on behalf of each of the
parties hereto represent and warrant that (i) such party is duly organized and existing,
(ii) they are duly authorized to execute and deliver this Agreement on behalf of said party,
(iii) by so executing this Agreement, such party is formally bound to the provisions of this
Agreement, and (iv) that entering into this Agreement does not violate any provision of
any other Agreement to which said party is bound. This Agreement shall be binding upon
the heirs, executors, administrators, successors, and assigns of the parties.
[SIGNATURES ON FOLLOWING PAGE]
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St. Francis Electric
St. Francis Electric
252
Exhibit A
Page 1 of 5 Last revised summer 2017
Exhibit A
Scope of Services
1. Services to be Provided:
253
Exhibit A
Page 2 of 5
254
Exhibit A
Page 3 of 5
ADDENDUM TO AGREEMENT
Re: Scope of Services
If the Scope of Services include construction, alteration, demolition, installation,
repair, or maintenance affecting real property or structures or improvements of any kind
appurtenant to real property, the following apply:
1. Prevailing Wage Compliance. If Contracting Party is a contractor
performing public works and maintenance projects, as described in this Section 1.3,
Contracting Party shall comply with applicable Federal, State, and local laws. Contracting
Party is aware of the requirements of California Labor Code Sections 1720, et seq., and
1770, et seq., as well as California Code of Regulations, Title 8, Sections 16000, et seq.,
(collectively, the “Prevailing Wage Laws”), and La Quinta Municipal Code
Section 3.12.040, which require the payment of prevailing wage rates and the
performance of other requirements on “Public works” and “Maintenance” projects. If the
Services are being performed as part of an applicable “Public works” or “Maintenance”
project, as defined by the Prevailing Wage Laws, and if construction work over twenty-
five thousand dollars ($25,000.00) and/or alterations, demolition, repair or maintenance
work over fifteen thousand dollars ($15,000.00) is entered into or extended on or after
January 1, 2015 by this Agreement, Contracting Party agrees to fully comply with such
Prevailing Wage Laws including, but not limited to, requirements related to the
maintenance of payroll records and the employment of apprentices. Pursuant to
California Labor Code Section 1725.5, no contractor or subcontractor may be awarded a
contract for public work on a “Public works” project unless registered with the California
Department of Industrial Relations (“DIR”) at the time the contract is awarded. If the
Services are being performed as part of an applicable “Public works” or “Maintenance”
project, as defined by the Prevailing Wage Laws, this project is subject to compliance
monitoring and enforcement by the DIR. Contracting Party will maintain and will require
all subcontractors to maintain valid and current DIR Public Works contractor registration
during the term of this Agreement. Contracting Party shall notify City in writing
immediately, and in no case more than twenty-four (24) hours, after receiving any
information that Contracting Party’s or any of its subcontractor’s DIR registration status
has been suspended, revoked, expired, or otherwise changed. It is understood that it is
the responsibility of Contracting Party to determine the correct salary scale. Contracting
Party shall make copies of the prevailing rates of per diem wages for each craft,
classification, or type of worker needed to execute the Services available to interested
parties upon request, and shall post copies at Contracting Party’s principal place of
business and at the project site, if any. The statutory penalties for failure to pay prevailing
wage or to comply with State wage and hour laws will be enforced. Contracting Party
must forfeit to City TWENTY-FIVE DOLLARS ($25.00) per day for each worker who
works in excess of the minimum working hours when Contracting Party does not pay
overtime. In accordance with the provisions of Labor Code Sections 1810 et seq., eight
(8) hours is the legal working day. Contracting Party also shall comply with State law
requirements to maintain payroll records and shall provide for certified records and
inspection of records as required by California Labor Code Section 1770 et seq., including
Section 1776. In addition to the other indemnities provided under this Agreement,
Contracting Party shall defend (with counsel selected by City), indemnify, and hold City,
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Exhibit A
Page 4 of 5
its elected officials, officers, employees, and agents free and harmless from any claim or
liability arising out of any failure or alleged failure to comply with the Prevailing Wage
Laws. It is agreed by the parties that, in connection with performance of the Services,
including, without limitation, any and all “Public works” (as defined by the Prevailing Wage
Laws), Contracting Party shall bear all risks of payment or non-payment of prevailing
wages under California law and/or the implementation of Labor Code Section 1781, as
the same may be amended from time to time, and/or any other similar law. Contracting
Party acknowledges and agrees that it shall be independently responsible for reviewing
the applicable laws and regulations and effectuating compliance with such laws.
Contracting Party shall require the same of all subcontractors.
2. Retention. Payments shall be made in accordance with the provisions of
Article 2.0 of the Agreement. In accordance with said Sections, City shall pay Contracting
Party a sum based upon ninety-five percent (95%) of the Contract Sum apportionment of
the labor and materials incorporated into the Services under this Agreement during the
month covered by said invoice. The remaining five percent (5%) thereof shall be retained
as performance security to be paid to Contracting Party within sixty (60) days after final
acceptance of the Services by the City Council of City, after Contracting Party has
furnished City with a full release of all undisputed payments under this Agreement, if
required by City. In the event there are any claims specifically excluded by Contracting
Party from the operation of the release, City may retain proceeds (per Public Contract
Code § 7107) of up to one hundred fifty percent (150%) of the amount in dispute. City’s
failure to deduct or withhold shall not affect Contracting Party’s obligations under the
Agreement.
3. Utility Relocation. City is responsible for removal, relocation, or protection
of existing main or trunk-line utilities to the extent such utilities were not identified in the
invitation for bids or specifications. City shall reimburse Contracting Party for any costs
incurred in locating, repairing damage not caused by Contracting Party, and removing or
relocating such unidentified utility facilities. Contracting Party shall not be assessed
liquidated damages for delay arising from the removal or relocation of such unidentified
utility facilities.
4. Trenches or Excavations. Pursuant to California Public Contract Code
Section 7104, in the event the work included in this Agreement requires excavations more
than four (4) feet in depth, the following shall apply:
(a) Contracting Party shall promptly, and before the following conditions
are disturbed, notify City, in writing, of any: (1) material that Contracting Party believes
may be material that is hazardous waste, as defined in Section 25117 of the Health and
Safety Code, that is required to be removed to a Class I, Class II, or Class III disposal site
in accordance with provisions of existing law; (2) subsurface or latent physical conditions
at the site different from those indicated by information about the site made available to
bidders prior to the deadline for submitting bids; or (3) unknown physical conditions at the
site of any unusual nature, different materially from those ordinarily encountered and
generally recognized as inherent in work of the character provided for in the Agreement.
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Exhibit A
Page 5 of 5
(b) City shall promptly investigate the conditions, and if it finds that the
conditions do materially so differ, or do involve hazardous waste, and cause a decrease
or increase in Contracting Party’s cost of, or the time required for, performance of any
part of the work shall issue a change order per Section 1.8 of the Agreement.
(c) in the event that a dispute arises between City and Contracting Party
whether the conditions materially differ, or involve hazardous waste, or cause a decrease
or increase in Contracting Party’s cost of, or time required for, performance of any part of
the work, Contracting Party shall not be excused from any scheduled completion date
provided for by this Agreement, but shall proceed with all work to be performed under this
Agreement. Contracting Party shall retain any and all rights provided either by contract
or by law which pertain to the resolution of disputes and protests between the contracting
Parties.
5. Safety. Contracting Party shall execute and maintain its work so as to avoid
injury or damage to any person or property. In carrying out the Services, Contracting
Party shall at all times be in compliance with all applicable local, state, and federal laws,
rules and regulations, and shall exercise all necessary precautions for the safety of
employees appropriate to the nature of the work and the conditions under which the work
is to be performed. Safety precautions as applicable shall include, but shall not be limited
to: (A) adequate life protection and lifesaving equipment and procedures; (B) instructions
in accident prevention for all employees and subcontractors, such as safe walkways,
scaffolds, fall protection ladders, bridges, gang planks, confined space procedures,
trenching and shoring, equipment and other safety devices, equipment and wearing
apparel as are necessary or lawfully required to prevent accidents or injuries; and
(C) adequate facilities for the proper inspection and maintenance of all safety measures.
6. Liquidated Damages. Since the determination of actual damages for any
delay in performance of the Agreement would be extremely difficult or impractical to
determine in the event of a breach of this Agreement, Contracting Party shall be liable for
and shall pay to City the sum of One Thousand dollars ($1,000.00) as liquidated damages
for each working day of delay in the performance of any of the Services required
hereunder, as specified in the Schedule of Performance. In addition, liquidated damages
may be assessed for failure to comply with the emergency call out requirements, if any,
described in the Scope of Services. City may withhold from any moneys payable on
account of the Services performed by Contracting Party any accrued liquidated damages.
257
Exhibit B
Page 1 of 1
Exhibit B
Schedule of Compensation
With the exception of compensation for Additional Services, provided for in
Section 2.3 of this Agreement, the maximum total compensation to be paid to Contracting
Party under this Agreement is not to exceed One Hundred Twenty-Five Thousand Dollars
($ 125,000) per fiscal year, for the life of the Agreement, encompassing the Initial and any
Extended Terms (“Contract Sum”). The Contract Sum shall be paid to Contracting Party
in installment payments made on a monthly basis and in an amount identified in
Contracting Party’s schedule of compensation attached hereto for the work tasks
performed and properly invoiced by Contracting Party in conformance with Section 2.2 of
this Agreement.
258
Exhibit C
Page 1 of 1
Exhibit C
Schedule of Performance
Contracting Party shall complete all services identified in the Scope of Services,
Exhibit A of this Agreement, as requested by the City.
259
Exhibit D
Page 1 of 1
Exhibit D
Special Requirements
None
260
Exhibit E
Page 1 of 6
Exhibit E
Insurance Requirements
E.1 Insurance. Prior to the beginning of and throughout the duration of this
Agreement, the following policies shall be maintained and kept in full force and effect
providing insurance with minimum limits as indicated below and issued by insurers with
A.M. Best ratings of no less than A-VI:
Commercial General Liability (at least as broad as ISO CG 0001)
$1,000,000 (per occurrence)
$2,000,000 (general aggregate)
Must include the following endorsements:
General Liability Additional Insured
General Liability Primary and Non-contributory
Commercial Auto Liability (at least as broad as ISO CA 0001)
$1,000,000 (per accident)
Auto Liability Additional Insured
Personal Auto Declaration Page if applicable
Errors and Omissions Liability
$1,000,000 (per claim and aggregate)
Workers’ Compensation
(per statutory requirements)
Must include the following endorsements:
Workers Compensation with Waiver of Subrogation
Workers Compensation Declaration of Sole Proprietor if applicable
Contracting Party shall procure and maintain, at its cost, and submit concurrently
with its execution of this Agreement, Commercial General Liability insurance against all
claims for injuries against persons or damages to property resulting from Contracting
Party’s acts or omissions rising out of or related to Contracting Party’s performance under
this Agreement. The insurance policy shall contain a severability of interest clause
providing that the coverage shall be primary for losses arising out of Contracting Party’s
performance hereunder and neither City nor its insurers shall be required to contribute to
any such loss. An endorsement evidencing the foregoing and naming the City and its
officers and employees as additional insured (on the Commercial General Liability policy
only) must be submitted concurrently with the execution of this Agreement and approved
by City prior to commencement of the services hereunder.
Contracting Party shall carry automobile liability insurance of $1,000,000 per
accident against all claims for injuries against persons or damages to property arising out
of the use of any automobile by Contracting Party, its officers, any person directly or
indirectly employed by Contracting Party, any subcontractor or agent, or anyone for
whose acts any of them may be liable, arising directly or indirectly out of or related to
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Exhibit E
Page 2 of 6
Contracting Party’s performance under this Agreement. If Contracting Party or
Contracting Party’s employees will use personal autos in any way on this project,
Contracting Party shall provide evidence of personal auto liability coverage for each such
person. The term “automobile” includes, but is not limited to, a land motor vehicle, trailer
or semi-trailer designed for travel on public roads. The automobile insurance policy shall
contain a severability of interest clause providing that coverage shall be primary for losses
arising out of Contracting Party’s performance hereunder and neither City nor its insurers
shall be required to contribute to such loss.
Professional Liability or Errors and Omissions Insurance as appropriate shall
be written on a policy form coverage specifically designed to protect against acts, errors
or omissions of the Contracting Party and “Covered Professional Services” as designated
in the policy must specifically include work performed under this agreement. The policy
limit shall be no less than $1,000,000 per claim and in the aggregate. The policy must
“pay on behalf of” the insured and must include a provision establishing the insurer’s duty
to defend. The policy retroactive date shall be on or before the effective date of this
agreement.
Contracting Party shall carry Workers’ Compensation Insurance in
accordance with State Worker’s Compensation laws with employer’s liability limits no less
than $1,000,000 per accident or disease.
Contracting Party shall procure and maintain Cyber Liability insurance with
limits of $1,000,000 per occurrence/loss which shall include the following coverage:
a. Liability arising from the theft, dissemination and/or use of confidential or
personally identifiable information; including credit monitoring and
regulatory fines arising from such theft, dissemination or use of the
confidential information.
b. Network security liability arising from the unauthorized use of, access to,
or tampering with computer systems.
c. Liability arising from the failure of technology products (software) required
under the contract for Consultant to properly perform the services
intended.
d. Electronic Media Liability arising from personal injury, plagiarism or
misappropriation of ideas, domain name infringement or improper deep-
linking or framing, and infringement or violation of intellectual property
rights.
e. Liability arising from the failure to render professional services.
If coverage is maintained on a claims-made basis, Contracting Party shall maintain such
coverage for an additional period of three (3) years following termination of the contract.
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Exhibit E
Page 3 of 6
Contracting Party shall provide written notice to City within ten (10) working
days if: (1) any of the required insurance policies is terminated; (2) the limits of any of the
required polices are reduced; or (3) the deductible or self-insured retention is increased.
In the event any of said policies of insurance are cancelled, Contracting Party shall, prior
to the cancellation date, submit new evidence of insurance in conformance with this
Exhibit to the Contract Officer. The procuring of such insurance or the delivery of policies
or certificates evidencing the same shall not be construed as a limitation of Contracting
Party’s obligation to indemnify City, its officers, employees, contractors, subcontractors,
or agents.
E.2 Remedies. In addition to any other remedies City may have if Contracting
Party fails to provide or maintain any insurance policies or policy endorsements to the
extent and within the time herein required, City may, at its sole option:
a. Obtain such insurance and deduct and retain the amount of the
premiums for such insurance from any sums due under this Agreement.
b. Order Contracting Party to stop work under this Agreement and/or
withhold any payment(s) which become due to Contracting Party hereunder until
Contracting Party demonstrates compliance with the requirements hereof.
c. Terminate this Agreement.
Exercise any of the above remedies, however, is an alternative to any other
remedies City may have. The above remedies are not the exclusive remedies for
Contracting Party’s failure to maintain or secure appropriate policies or endorsements.
Nothing herein contained shall be construed as limiting in any way the extent to which
Contracting Party may be held responsible for payments of damages to persons or
property resulting from Contracting Party’s or its subcontractors’ performance of work
under this Agreement.
E.3 General Conditions Pertaining to Provisions of Insurance Coverage by
Contracting Party. Contracting Party and City agree to the following with respect to
insurance provided by Contracting Party:
1. Contracting Party agrees to have its insurer endorse the third party general
liability coverage required herein to include as additional insureds City, its officials,
employees, and agents, using standard ISO endorsement No. CG 2010 with an edition
prior to 1992. Contracting Party also agrees to require all contractors, and subcontractors
to do likewise.
2. No liability insurance coverage provided to comply with this Agreement shall
prohibit Contracting Party, or Contracting Party’s employees, or agents, from waiving the
right of subrogation prior to a loss. Contracting Party agrees to waive subrogation rights
against City regardless of the applicability of any insurance proceeds, and to require all
contractors and subcontractors to do likewise.
263
Exhibit E
Page 4 of 6
3. All insurance coverage and limits provided by Contracting Party and
available or applicable to this Agreement are intended to apply to the full extent of the
policies. Nothing contained in this Agreement or any other agreement relating to City or
its operations limits the application of such insurance coverage.
4. None of the coverages required herein will be in compliance with these
requirements if they include any limiting endorsement of any kind that has not been first
submitted to City and approved of in writing.
5. No liability policy shall contain any provision or definition that would serve
to eliminate so-called “third party action over” claims, including any exclusion for bodily
injury to an employee of the insured or of any contractor or subcontractor.
6. All coverage types and limits required are subject to approval, modification
and additional requirements by the City, as the need arises. Contracting Party shall not
make any reductions in scope of coverage (e.g. elimination of contractual liability or
reduction of discovery period) that may affect City’s protection without City’s prior written
consent.
7. Proof of compliance with these insurance requirements, consisting of
certificates of insurance evidencing all the coverages required and an additional insured
endorsement to Contracting Party’s general liability policy, shall be delivered to City at or
prior to the execution of this Agreement. In the event such proof of any insurance is not
delivered as required, or in the event such insurance is canceled at any time and no
replacement coverage is provided, City has the right, but not the duty, to obtain any
insurance it deems necessary to protect its interests under this or any other agreement
and to pay the premium. Any premium so paid by City shall be charged to and promptly
paid by Contracting Party or deducted from sums due Contracting Party, at City option.
8. It is acknowledged by the parties of this agreement that all insurance
coverage required to be provided by Contracting Party or any subcontractor, is intended
to apply first and on a primary, non-contributing basis in relation to any other insurance
or self-insurance available to City.
9. Contracting Party agrees to ensure that subcontractors, and any other party
involved with the project that is brought onto or involved in the project by Contracting
Party, provide the same minimum insurance coverage required of Contracting Party.
Contracting Party agrees to monitor and review all such coverage and assumes all
responsibility for ensuring that such coverage is provided in conformity with the
requirements of this section. Contracting Party agrees that upon request, all agreements
with subcontractors and others engaged in the project will be submitted to City for review.
10. Contracting Party agrees not to self-insure or to use any self-insured
retentions or deductibles on any portion of the insurance required herein (with the
exception of professional liability coverage, if required) and further agrees that it will not
allow any contractor, subcontractor, Architect, Engineer or other entity or person in any
way involved in the performance of work on the project contemplated by this agreement
264
Exhibit E
Page 5 of 6
to self-insure its obligations to City. If Contracting Party’s existing coverage includes a
deductible or self-insured retention, the deductible or self-insured retention must be
declared to the City. At that time the City shall review options with the Contracting Party,
which may include reduction or elimination of the deductible or self-insured retention,
substitution of other coverage, or other solutions.
11. The City reserves the right at any time during the term of this Agreement to
change the amounts and types of insurance required by giving the Contracting Party
ninety (90) days advance written notice of such change. If such change results in
substantial additional cost to the Contracting Party, the City will negotiate additional
compensation proportional to the increased benefit to City.
12. For purposes of applying insurance coverage only, this Agreement will be
deemed to have been executed immediately upon any party hereto taking any steps that
can be deemed to be in furtherance of or towards performance of this Agreement.
13. Contracting Party acknowledges and agrees that any actual or alleged
failure on the part of City to inform Contracting Party of non-compliance with any
insurance requirement in no way imposes any additional obligations on City nor does it
waive any rights hereunder in this or any other regard.
14. Contracting Party will renew the required coverage annually as long as City,
or its employees or agents face an exposure from operations of any type pursuant to this
agreement. This obligation applies whether the agreement is canceled or terminated for
any reason. Termination of this obligation is not effective until City executes a written
statement to that effect.
15. Contracting Party shall provide proof that policies of insurance required
herein expiring during the term of this Agreement have been renewed or replaced with
other policies providing at least the same coverage. Proof that such coverage has been
ordered shall be submitted prior to expiration. A coverage binder or letter from
Contracting Party’s insurance agent to this effect is acceptable. A certificate of insurance
and an additional insured endorsement is required in these specifications applicable to
the renewing or new coverage must be provided to City within five (5) days of the
expiration of coverages.
16. The provisions of any workers’ compensation or similar act will not limit the
obligations of Contracting Party under this agreement. Contracting Party expressly
agrees not to use any statutory immunity defenses under such laws with respect to City,
its employees, officials, and agents.
17. Requirements of specific coverage features, or limits contained in this
section are not intended as limitations on coverage, limits or other requirements nor as a
waiver of any coverage normally provided by any given policy. Specific reference to a
given coverage feature is for purposes of clarification only as it pertains to a given issue
and is not intended by any party or insured to be limiting or all-inclusive.
265
Exhibit E
Page 6 of 6
18. These insurance requirements are intended to be separate and distinct from
any other provision in this Agreement and are intended by the parties here to be
interpreted as such.
19. The requirements in this Exhibit supersede all other sections and provisions
of this Agreement to the extent that any other section or provision conflicts with or impairs
the provisions of this Exhibit.
20. Contracting Party agrees to be responsible for ensuring that no contract
used by any party involved in any way with the project reserves the right to charge City
or Contracting Party for the cost of additional insurance coverage required by this
agreement. Any such provisions are to be deleted with reference to City. It is not the
intent of City to reimburse any third party for the cost of complying with these
requirements. There shall be no recourse against City for payment of premiums or other
amounts with respect thereto.
21. Contracting Party agrees to provide immediate notice to City of any claim
or loss against Contracting Party arising out of the work performed under this agreement.
City assumes no obligation or liability by such notice, but has the right (but not the duty)
to monitor the handling of any such claim or claims if they are likely to involve City.
266
Exhibit F
Page 1 of 2
Exhibit F
Indemnification
F.1 Indemnity for the Benefit of City.
a. Indemnification for Professional Liability. When the law establishes a
professional standard of care for Contracting Party’s Services, to the fullest extent
permitted by law, Contracting Party shall indemnify, protect, defend (with counsel
selected by City), and hold harmless City and any and all of its officials, employees, and
agents (“Indemnified Parties”) from and against any and all claims, losses, liabilities of
every kind, nature, and description, damages, injury (including, without limitation, injury
to or death of an employee of Contracting Party or of any subcontractor), costs and
expenses of any kind, whether actual, alleged or threatened, including, without limitation,
incidental and consequential damages, court costs, attorneys’ fees, litigation expenses,
and fees of expert consultants or expert witnesses incurred in connection therewith and
costs of investigation, to the extent same are caused in whole or in part by any negligent
or wrongful act, error or omission of Contracting Party, its officers, agents, employees or
subcontractors (or any entity or individual that Contracting Party shall bear the legal
liability thereof) in the performance of professional services under this agreement. With
respect to the design of public improvements, the Contracting Party shall not be liable for
any injuries or property damage resulting from the reuse of the design at a location other
than that specified in Exhibit A without the written consent of the Contracting Party.
b. Indemnification for Other Than Professional Liability. Other than in the
performance of professional services and to the full extent permitted by law, Contracting
Party shall indemnify, defend (with counsel selected by City), and hold harmless the
Indemnified Parties from and against any liability (including liability for claims, suits,
actions, arbitration proceedings, administrative proceedings, regulatory proceedings,
losses, expenses or costs of any kind, whether actual, alleged or threatened, including,
without limitation, incidental and consequential damages, court costs, attorneys’ fees,
litigation expenses, and fees of expert consultants or expert witnesses) incurred in
connection therewith and costs of investigation, where the same arise out of, are a
consequence of, or are in any way attributable to, in whole or in part, the performance of
this Agreement by Contracting Party or by any individual or entity for which Contracting
Party is legally liable, including but not limited to officers, agents, employees, or
subcontractors of Contracting Party.
c. Indemnity Provisions for Contracts Related to Construction (Limitation on
Indemnity). Without affecting the rights of City under any provision of this agreement,
Contracting Party shall not be required to indemnify and hold harmless City for liability
attributable to the active negligence of City, provided such active negligence is
determined by agreement between the parties or by the findings of a court of competent
jurisdiction. In instances where City is shown to have been actively negligent and where
City’s active negligence accounts for only a percentage of the liability involved, the
obligation of Contracting Party will be for that entire portion or percentage of liability not
attributable to the active negligence of City.
267
Exhibit F
Page 2 of 2
d.Indemnification Provision for Design Professionals.
1.Applicability of this Section F.1(d). Notwithstanding Section F.1(a)
hereinabove, the following indemnification provision shall apply to a Contracting Party
who constitutes a “design professional” as the term is defined in paragraph 3 below.
2.Scope of Indemnification. When the law establishes a professional
standard of care for Contracting Party’s Services, to the fullest extent permitted by law,
Contracting Party shall indemnify and hold harmless City and any and all of its officials,
employees, and agents (“Indemnified Parties”) from and against any and all losses,
liabilities of every kind, nature, and description, damages, injury (including, without
limitation, injury to or death of an employee of Contracting Party or of any subcontractor),
costs and expenses, including, without limitation, incidental and consequential damages,
court costs, reimbursement of attorneys’ fees, litigation expenses, and fees of expert
consultants or expert witnesses incurred in connection therewith and costs of
investigation, to the extent same are caused by any negligent or wrongful act, error or
omission of Contracting Party, its officers, agents, employees or subcontractors (or any
entity or individual that Contracting Party shall bear the legal liability thereof) in the
performance of professional services under this agreement. With respect to the design
of public improvements, the Contracting Party shall not be liable for any injuries or
property damage resulting from the reuse of the design at a location other than that
specified in Exhibit A without the written consent of the Contracting Party.
3.Design Professional Defined. As used in this Section F.1(d), the
term “design professional” shall be limited to licensed architects, registered professional
engineers, licensed professional land surveyors and landscape architects, all as defined
under current law, and as may be amended from time to time by Civil Code § 2782.8.
F.2 Obligation to Secure Indemnification Provisions. Contracting Party agrees
to obtain executed indemnity agreements with provisions identical to those set forth
herein this Exhibit F, as applicable to the Contracting Party, from each and every
subcontractor or any other person or entity involved by, for, with or on behalf of
Contracting Party in the performance of this Agreement. In the event Contracting Party
fails to obtain such indemnity obligations from others as required herein, Contracting
Party agrees to be fully responsible according to the terms of this Exhibit. Failure of City
to monitor compliance with these requirements imposes no additional obligations on City
and will in no way act as a waiver of any rights hereunder. This obligation to indemnify
and defend City as set forth in this Agreement are binding on the successors, assigns or
heirs of Contracting Party and shall survive the termination of this Agreement.
268
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: APPROVE DEMAND REGISTERS DATED MAY 23 AND 30, 2025
RECOMMENDATION
Approve demand registers dated May 23 and 30, 2025.
EXECUTIVE SUMMARY – None
FISCAL IMPACT
Demand of Cash:
City 6,360,561.73$
Successor Agency of RDA 1,800.00$
Housing Authority 24,365.57$
6,386,727.30$
BACKGROUND/ANALYSIS
Routine bills and payroll must be paid between Council meetings. Attachment 1 details
the weekly demand registers for May 23 and 30, 2025.
Warrants Issued:
216905-216953 898,649.84$
EFT 223-225 12,091.65$
216954-217000 786,848.12$
EFT 226-227 281.88$
Voids (2,500.00)$
Wire Transfers $4,359,154.23
Payroll Tax Transfers 58,713.99$
Payroll Direct Deposit 273,487.59$
6,386,727.30$
One check was voided and reissued. The void was the result of the check being lost in
the mail.
CONSENT CALENDAR ITEM NO. 11
269
Vendor Account Name Amount Purpose
Ortiz Enterprises, Inc.Construction $642,251.21 Dune Palms Bridge Progress
Payment
Riverside County Sheriff Department(1)Various $314,912.35 Police Facilities Fee & Fuel
Charges
Desert Concepts Construction, Inc.Various $228,194.41 L&L/Parks Maintenance
Services
Hammel, Green, and Abrahamson, Inc. Design $71,546.40 Cultural Campus Design
Firstline Environmental Solutions LLC Street
Cleaning/Accident
$50,274.05 Hazmat Cleaning Service
(1) Payment were made 05/23/25 & 05/30/25.
Wire Transfers: Fourteen transfers totaled $4,359,154. Of this amount, $4,059,791
was to CalPERS and $225,637 was to Landmark. (See Attachment 2 for a complete
listing).
Investment Transactions: Full details of investment transactions, as well as total
holdings, are reported quarterly in the Treasurer’s Report.
Prepared by: Jesse Batres, Finance Technician
Approved by: Rosemary Hallick, Principal Management Analyst
Attachments: 1. Demand Registers
2. Wire Transfers
Transaction Issuer Type Par Value
Settle
Date
Coupon
Rate YTM
Purchase BMW Bank North American CD 244,000$ 5/23/2025 4.000% 4.000%
Maturity Discover Bank CD 245,000$ 5/27/2025 3.100% 3.100%
Maturity Federal Home Loan Mortgage Corp Agency 1,000,000$ 5/27/2025 0.625% 0.625%
Purchase Federal National Mortgage Assoc. Agency 1,000,000$ 5/28/2025 4.500% 4.500%
270
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Demand Register
City of La Quinta Packet: APPKT04173 - 05/23/2025 JB
AmountVendor Name Payment Number Description (Item)Account Name Account Number
Fund: 101 - GENERAL FUND
144.00Instructors1 DAY SESSION CLASSES223JENSEN, SHARLA W 101-3002-60107
264.00InstructorsPERSONAL TRAINING 3 SESSIONS CLASS…223JENSEN, SHARLA W 101-3002-60107
1,848.00InstructorsPERSONAL TRAINING 6 SESSIONS CLASS…223JENSEN, SHARLA W 101-3002-60107
264.00InstructorsPERSONAL TRAINING 6 SESSIONS CLASS223JENSEN, SHARLA W 101-3002-60107
846.51Operating SuppliesWC GYM WIPES 4 CASSES216905A1 AMERICAN 101-3002-60420
425.68PM 10 - Dust Control04/2025 & 05/2025 - PM 10 ANSWERIN…216907ANSAFONE CONTACT CENTE…101-7006-60146
300.00Membership DuesCAPIO MEMBERSHIP RENEWAL M.GRA…216909CALIFORNIA ASSOC OF PUBLIC 101-3007-60351
864.00Contingency for Operations05/2025 CONSTRUCTION BARRICADES216910CALIFORNIA BARRICADE, INC.101-1002-60510
3,370.00MSHCP Mitigation Fee04/2025 - MSHCP FEES216913COACHELLA VALLEY CONSER…101-0000-20310
-33.70CVMSHCP Admin Fee04/2025 - MSHCP FEES216913COACHELLA VALLEY CONSER…101-0000-43631
854.55Water - UtilitiesWATER SERVICE216914COACHELLA VALLEY WATER D…101-2002-61200
2,139.42Water -Monticello Park - Utili…WATER SERVICE216914COACHELLA VALLEY WATER D…101-3005-61201
300.16Water -Fritz Burns Park - Utili…WATER SERVICE216914COACHELLA VALLEY WATER D…101-3005-61204
29.98Water -Seasons Park - UtilitiesWATER SERVICE216914COACHELLA VALLEY WATER D…101-3005-61208
40.65Water -Community Park - Util…WATER SERVICE216914COACHELLA VALLEY WATER D…101-3005-61209
74.36Water - UtilitiesWATER SERVICE216914COACHELLA VALLEY WATER D…101-3008-61200
415.55Water -Desert Pride - UtilitiesWATER SERVICE216914COACHELLA VALLEY WATER D…101-3005-61206
43.90PM 10 - Dust ControlWATER SERVICE216914COACHELLA VALLEY WATER D…101-7006-60146
4,172.50Public Safety Camera System…PUBLIC SAFETY REPLACEMENT216915CONVERGINT TECHNOLOGIES…101-2001-60692
125.50Public Safety Camera System…PUBLIC SAFETY REPLACEMENT216915CONVERGINT TECHNOLOGIES…101-2001-60692
6,466.54Fritz Burns Pool Programming04/2025 - FB POOL OPERATIONS & PRO…216917DESERT RECREATION DISTRI…101-3003-60184
4,018.43Professional Services05/2025 - SECURITY PATROL SERVICES216918DESERT RESORT MANAGEM…101-6004-60103
34.56Postage05/03/25 - OVERNIGHT MAIL216919FEDEX 101-1007-60470
328.28Professional Services05/2025 - ARMORED SVCS216921GARDAWORLD 101-1006-60103
189.29Materials/SuppliesOPTIC SENSOR216922GRAINGER 101-3008-60431
1,249.58Operating SuppliesFOLDING TABLES216922GRAINGER 101-7003-60420
462.56Maintenance/ServicesMETER VALVE ASSEMBLY FOR LQ PARK216922GRAINGER 101-3008-60691
4,315.86Maintenance/ServicesSTUDY SESSION WALL PANELS INSTALLA…216923H&G HOME IMPROVEMENTS …101-3008-60691
2,500.00Grants & Economic Develop…FY 24/25 COMMUNITY SERVICE GRANT216928LA QUINTA HIGH SCHOOL 101-3001-60510
2,176.00Community Experiences05/24/25 - CONCERT IN THE PARK216929LIVE FROM EARTH MUSIC 101-3003-60149
893.75Professional ServicesCLASSIFICATION JOB DESCRIPTION UPD…216930LOGIC COMPENSATION GRO…101-1004-60103
565.50Materials/Supplies216931MACIAS NURSERY, INC.101-3005-60431
63.74Office Supplies216933ODP BUSINESS SOLUTIONS, L…101-2002-60400
58.36Operating Supplies216933ODP BUSINESS SOLUTIONS, L…101-3007-60420
125.00HVAC
TREE
OFFICE SUPPLIES
OFFICE SUPPLIES
05/2025 - CH WATER TREATMENT216936PACIFIC WEST AIR CONDITIO…101-3008-60667
333.21Printing04/2025 - DUNE PALMS BRIDGE PROGR…216937PALMS TO PINES PRINTING 101-3007-60410
1,706.80Temporary Agency Services05/09/25 - TEMP AGENCY SERVICES G.R…216938PROPER SOLUTIONS INC 101-1004-60125
350.00Map/Plan CheckingPMER 2025-0002 ONCALL MAP CHECKI…216939RASA/ERIC NELSON 101-7002-60183
350.00Map/Plan CheckingPMER 2025-0001 ONCALL MAP CHECKI…216939RASA/ERIC NELSON 101-7002-60183
1,224.36Sheriff - Other03/25-04/24/25 - MOTOR FUEL CHARGES216940RIVERSIDE COUNTY SHERIFF …101-2001-60176
240.00Rental ExpenseSECURITY SERVICE FOR PRIVATE RENTAL216941SECURITAS SECURITY SERVIC…101-3003-60157
31.50InstructorsBALLROOM BEGINNING DI CLASSES216942SHIRY, TERESA 101-3002-60107
42.41Tools/EquipmentEQUIPMENT OIL216943SMITH PIPE & SUPPLY CO 101-3005-60432
138.74Citywide SuppliesCITYWIDE CUPS216944STAPLES ADVANTAGE 101-1007-60403
18.69Office SuppliesNAME TAGS216944STAPLES ADVANTAGE 101-7003-60400
121.84Office SuppliesOFFICE SUPPLIES216944STAPLES ADVANTAGE 101-1006-60400
345.00Consultants/Employee Servic…04/2025 - RANDOM DOT TESTING216945TAG/AMS INC 101-1004-60104
2,592.75Professional Services01/01-04/30/25 - SPHERE ANNEXATION …216946TERRA NOVA PLANNING & R…101-6002-60103
12,778.25Marketing & Tourism Promot…05/2025 - GEM PUBLICATION216947THE CHAMBER 101-3007-60461
165.00Special Enforcement Funds4/21-5/5/25 POLICE GPS/TIMING ADVA…216948T-MOBILE 101-2001-60175
165.00Telephone - Utilities04/23-05/22/25 - EOC PHONE SERVICE216949TPX COMMUNICATIONS 101-2002-61300
422.42Maintenance/Services04/22/25 - CH ELECTRIC BOX COVERS IN…216951VINTAGE E & S INC 101-3008-60691
27.30InstructorsYOGA FLOW CLASS216953WILLIAMS, BILLEE 101-3002-60107
ATTACHMENT 1
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AmountVendor Name Payment Number Description (Item)Account Name Account Number
245.70InstructorsPILATES CLASS216953WILLIAMS, BILLEE 101-3002-60107
100.80InstructorsMAT PILATES DI CLASSES216953WILLIAMS, BILLEE 101-3002-60107
Fund 101 - GENERAL FUND Total:61,336.28
Fund: 202 - LIBRARY & MUSEUM FUND
57.76Operating SuppliesLIBRARY FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 202-3004-60420
36.54Operating SuppliesMUSEUM FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 202-3006-60420
258.71Water - UtilitiesWATER SERVICE216914COACHELLA VALLEY WATER D…202-3006-61200
125.00HVAC05/2025 - LIBRARY WATER TREATMENT216936PACIFIC WEST AIR CONDITIO…202-3004-60667
Fund 202 - LIBRARY & MUSEUM FUND Total:478.01
Fund: 215 - LIGHTING & LANDSCAPING FUND
4,188.84Water - Medians - UtilitiesWATER SERVICE216914COACHELLA VALLEY WATER D…215-7004-61211
463.16Electric - UtilitiesELECTRICITY SERVICE216927IMPERIAL IRRIGATION DIST 215-7004-61116
54.10Electric - Medians - UtilitiesELECTRICITY SERVICE216927IMPERIAL IRRIGATION DIST 215-7004-61117
2,592.45Materials/SuppliesHARDSCAPE MATERIALS216950TRI-STATE MATERIALS INC 215-7004-60431
4,968.46Materials/SuppliesHARDSCAPE MATERIALS216950TRI-STATE MATERIALS INC 215-7004-60431
5,059.24Maintenance/Services04/07-04/11/25 - AVE 52 MEDIAN LIGHT…216951VINTAGE E & S INC 215-7004-60691
6,208.65Maintenance/Services04/14-04/14/25 - AVE 52 MEDIAN LIGHT…216951VINTAGE E & S INC 215-7004-60691
Fund 215 - LIGHTING & LANDSCAPING FUND Total:23,534.90
Fund: 221 - AB 939 - CALRECYCLE FUND
2,000.00AB 939 Recycling Solutions05/2025 - RECYCLING GEM PUBLICATION216947THE CHAMBER 221-0000-60127
Fund 221 - AB 939 - CALRECYCLE FUND Total:2,000.00
Fund: 224 - TUMF FUND
8,520.00TUMF Payable to CVAG04/2025 - TUMF FEES216912COACHELLA VALLEY ASSOC O…224-0000-20320
Fund 224 - TUMF FUND Total:8,520.00
Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS
33,802.70Retention Payable04/2025 DUNE PALMS BRIDGE RETENTI…216906AMERICAN BUSINESS BANK 401-0000-20600
71,546.40Design04/2025 - CULTURAL CAMPUS DESIGN216924HAMMEL, GREEN, AND ABR…401-0000-60185
10,113.75Design04/2025 - CITYWIDE IRRIGATION MAST…216925HERMANN DESIGN GROUP I…401-0000-60185
-33,802.70Retention Payable04/2025 - DUNE PALMS BRIDGE PROGR…216934ORTIZ ENTERPRISES INC.401-0000-20600
676,053.91Construction04/2025 - DUNE PALMS BRIDGE PROGR…216934ORTIZ ENTERPRISES INC.401-0000-60188
34,144.85Design04/2025 WASHINGTON ST/ART & MUSIC…216952WEBB, ALBERT A ASSOCIATES 401-0000-60185
Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:791,858.91
Fund: 501 - FACILITY & FLEET REPLACEMENT
8,788.74Fuel & Oil03/26-04/25/25 - FUEL225WEX BANK 501-0000-60674
477.03Motorcycle Repair & Mainte…MOTORCYCLE REPAIRS A1245216908BMW MOTORCYCLES OF RIV…501-0000-60679
1,806.36Vehicle Repair & Maintenan…TIRES FOR BACKHOE216916DANIEL'S TIRE SERVICE, INC.501-0000-60676
894.60Vehicle Repair & Maintenan…2017 CHEVY COLORADO VIN H1266558…216916DANIEL'S TIRE SERVICE, INC.501-0000-60676
630.00Vehicle Repair & Maintenan…VEHICLE WASHES216926HILARIO, BENJAMIN 501-0000-60676
189.25Vehicle Repair & Maintenan…2022 CHEVY EQUINOX VIN L181405 OIL …216932MYFLEETCENTER 501-0000-60676
3,088.51Building Leases06/2025 - TRAILER RENTAL216935PACIFIC MOBILE STRUCTURES…501-0000-71032
Fund 501 - FACILITY & FLEET REPLACEMENT Total:15,874.49
Fund: 502 - INFORMATION TECHNOLOGY
782.91Software Licenses04/10-05/09/25 - MS AZURE ONLINE SV…224MICROSOFT CORPORATION 502-0000-60301
3,937.06Telephone - Utilities04/23-05/22/25 - PHONE SERVICE216949TPX COMMUNICATIONS 502-0000-61300
Fund 502 - INFORMATION TECHNOLOGY Total:4,719.97
Fund: 504 - INSURANCE FUND
58.03Operating SuppliesFB POOL FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 504-1010-60420
13.66Operating SuppliesLANDSCAPE MAINT FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 504-1010-60420
37.88Operating SuppliesPW YARD FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 504-1010-60420
117.53Operating SuppliesWC FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 504-1010-60420
249.70Operating SuppliesCH FIRST AID SERVICES216911CINTAS FIRST AID & SAFETY 504-1010-60420
Fund 504 - INSURANCE FUND Total:476.80
Fund: 601 - SILVERROCK RESORT
962.43Repair & MaintenancePRESSURE ZONE BACKFLOW PREVENTER…216920FERGUSON ENTERPRISES, INC 601-0000-60660
718.56Bank Fees05/2025 - SRR ARMORED SVCS216921GARDAWORLD 601-0000-60455
15.08Bank Fees04/2025 - SRR ARMORED SVCS EXCESS …216921GARDAWORLD 601-0000-60455
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AmountVendor Name Payment Number Description (Item)Account Name Account Number
246.06Bank Fees04/2025 - SRR ARMORED SVCS TIER PRIC…216921GARDAWORLD 601-0000-60455
Fund 601 - SILVERROCK RESORT Total:1,942.13
Grand Total:910,741.49
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Fund Summary
Fund Expense Amount
101 - GENERAL FUND 61,336.28
202 - LIBRARY & MUSEUM FUND 478.01
215 - LIGHTING & LANDSCAPING FUND 23,534.90
221 - AB 939 - CALRECYCLE FUND 2,000.00
224 - TUMF FUND 8,520.00
401 - CAPITAL IMPROVEMENT PROGRAMS 791,858.91
501 - FACILITY & FLEET REPLACEMENT 15,874.49
502 - INFORMATION TECHNOLOGY 4,719.97
504 - INSURANCE FUND 476.80
601 - SILVERROCK RESORT 1,942.13
Grand Total:910,741.49
Account Summary
Account Number Account Name Expense Amount
101-0000-20310 MSHCP Mitigation Fee 3,370.00
101-0000-43631 CVMSHCP Admin Fee -33.70
101-1002-60510 Contingency for Operati…864.00
101-1004-60103 Professional Services 893.75
101-1004-60104 Consultants/Employee S…345.00
101-1004-60125 Temporary Agency Servi…1,706.80
101-1006-60103 Professional Services 328.28
101-1006-60400 Office Supplies 121.84
101-1007-60403 Citywide Supplies 138.74
101-1007-60470 Postage 34.56
101-2001-60175 Special Enforcement Fu…165.00
101-2001-60176 Sheriff - Other 1,224.36
101-2001-60692 Public Safety Camera Sys…4,298.00
101-2002-60400 Office Supplies 63.74
101-2002-61200 Water - Utilities 854.55
101-2002-61300 Telephone - Utilities 165.00
101-3001-60510 Grants & Economic Deve…2,500.00
101-3002-60107 Instructors 2,925.30
101-3002-60420 Operating Supplies 846.51
101-3003-60149 Community Experiences 2,176.00
101-3003-60157 Rental Expense 240.00
101-3003-60184 Fritz Burns Pool Progra…6,466.54
101-3005-60431 Materials/Supplies 565.50
101-3005-60432 Tools/Equipment 42.41
101-3005-61201 Water -Monticello Park -…2,139.42
101-3005-61204 Water -Fritz Burns Park -…300.16
101-3005-61206 Water -Desert Pride - Util…415.55
101-3005-61208 Water -Seasons Park - Ut…29.98
101-3005-61209 Water -Community Park …40.65
101-3007-60351 Membership Dues 300.00
101-3007-60410 Printing 333.21
101-3007-60420 Operating Supplies 58.36
101-3007-60461 Marketing & Tourism Pr…12,778.25
101-3008-60431 Materials/Supplies 189.29
101-3008-60667 HVAC 125.00
101-3008-60691 Maintenance/Services 5,200.84
101-3008-61200 Water - Utilities 74.36
101-6002-60103 Professional Services 2,592.75
101-6004-60103 Professional Services 4,018.43
101-7002-60183 Map/Plan Checking 700.00
101-7003-60400 Office Supplies 18.69
101-7003-60420 Operating Supplies 1,249.58
101-7006-60146 PM 10 - Dust Control 469.58
202-3004-60420 Operating Supplies 57.76
202-3004-60667 HVAC 125.00
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Account Summary
Account Number Account Name Expense Amount
202-3006-60420 Operating Supplies 36.54
202-3006-61200 Water - Utilities 258.71
215-7004-60431 Materials/Supplies 7,560.91
215-7004-60691 Maintenance/Services 11,267.89
215-7004-61116 Electric - Utilities 463.16
215-7004-61117 Electric - Medians - Utilit…54.10
215-7004-61211 Water - Medians - Utiliti…4,188.84
221-0000-60127 AB 939 Recycling Solutio…2,000.00
224-0000-20320 TUMF Payable to CVAG 8,520.00
401-0000-20600 Retention Payable 0.00
401-0000-60185 Design 115,805.00
401-0000-60188 Construction 676,053.91
501-0000-60674 Fuel & Oil 8,788.74
501-0000-60676 Vehicle Repair & Maint…3,520.21
501-0000-60679 Motorcycle Repair & Ma…477.03
501-0000-71032 Building Leases 3,088.51
502-0000-60301 Software Licenses 782.91
502-0000-61300 Telephone - Utilities 3,937.06
504-1010-60420 Operating Supplies 476.80
601-0000-60455 Bank Fees 979.70
601-0000-60660 Repair & Maintenance 962.43
Grand Total:910,741.49
Project Account Summary
Project Account Key Expense AmountProject Account Name Project Name
**None**89,802.54**None****None**
111205CT 676,053.91Construction Expense Dune Palms Bridge Imp/BRLKS-5433(014)
111205RP 0.00Retention Payable Dune Palms Bridge Imp/BRLKS-5433(014)
201804E 18,828.80Landscape & Lighting Median Islan…Landscape & Lighting Median Island Improvements
201901D 71,546.40Design Expense Village Art Plaza Promenade & Cultural Campus
202309D 34,144.85Design Expense Washington Street Connector to Art and Music Line
202330E 565.50Park Landscape Maintenance Servi…Park Landscape Maintenance Services
202415D 10,113.75Design Expense Citywide Irrigation Upgrade
BDAYE 34.56City Picnic & Birthday Celebration …City Picnic & Birthday Celebration
CONCERTE 2,176.00Concert Expense Master Account for all SRR Concert Series
SOIE 2,592.75SOI - Sphere of Influence Misc Exp…(SOI) Sphere of Influence Fiscal Study
SRRE 864.00SilverRock Events Expense SilverRock Events
STVRE 4,018.43Short Term Vacation Rental Expen…Short Term Vacation Rental Tracking
Grand Total:910,741.49
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects,
developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as
"none" in this section.
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Demand Register
City of La Quinta Packet: APPKT04179 - 05/30/2025 JB
AmountVendor Name Payment Number Description (Item)Account Name Account Number
Fund: 101 - GENERAL FUND
81.88Annual Wellness Dollar Reim…FY 24/25 WELLNESS DOLLARS REIMB D.…226CASTRO JR, DELFIN P.101-1004-50252
200.00Annual Wellness Dollar Reim…FY 24/25 WELLNESS DOLLARS REIMB S.F…227FERNANDEZ, SIJIFREDO M 101-1004-50252
2,654.29LQ Police VolunteersGIVEAWAYS FOR CITY BDAY EVENT2169544IMPRINT 101-2001-60109
249.24Materials/SuppliesHOSES216955AIR & HOSE SOURCE, INC.101-3005-60431
944.00Blood/Alcohol TestingBLOOD ALCOHOL ANALYSIS216956AMERICAN FORENSIC NURSE…101-2001-60174
368.00Blood/Alcohol TestingBLOOD ALCOHOL ANALYSIS216956AMERICAN FORENSIC NURSE…101-2001-60174
4,600.00Maintenance/ServicesCIVIC CENTER TURTLES/KOI RELOCATION…216958BETTER WILDLIFE CONTROL L…101-3005-60691
226.88Blood/Alcohol TestingBLOOD ALCOHOL ANALYSIS216959BIO-TOX LABORATORIES 101-2001-60174
1,380.50Blood/Alcohol TestingBLOOD ALCOHOL ANALYSIS216959BIO-TOX LABORATORIES 101-2001-60174
283.05Blood/Alcohol TestingBLOOD ALCOHOL ANALYSIS216959BIO-TOX LABORATORIES 101-2001-60174
101.71Cable/Internet - Utilities05/16-06/15/25 - FS #32 CABLE (3201)216962CHARTER COMMUNICATIONS…101-2002-61400
10.50Cable/Internet - Utilities05/16-06/15/25 - FS #32 CABLE (3301)216962CHARTER COMMUNICATIONS…101-2002-61400
48.00Cable/Internet - Utilities05/16-06/15/25 - FS #70 CABLE (4701)216962CHARTER COMMUNICATIONS…101-2002-61400
292.50Water - Civic Center Park - Uti…WATER SERVICE216964COACHELLA VALLEY WATER D…101-3005-61202
6,699.29Water -Community Park - Util…WATER SERVICE216964COACHELLA VALLEY WATER D…101-3005-61209
2,030.00Maintenance/ServicesSEPARATOR CLEANING216966CV PIPELINE CORP 101-7003-60691
482.06Materials/SuppliesEISENHOWER PARK REPLACEMENT PAR…216967DAVE BANG, INC.101-3005-60431
79,300.58Landscape Contract05/2025 - PARKS LANDSCAPE MAINTEN…216968DESERT CONCEPTS CONSTR…101-3005-60112
5,000.00Landscape Contract05/2025 - L&L MAINTENANCE SERVICES216968DESERT CONCEPTS CONSTR…101-2002-60112
1,440.00Maintenance/Services05/16/25 - CH BOUGAINVILLEA REMOV…216968DESERT CONCEPTS CONSTR…101-3005-60691
156.60Materials/SuppliesPLANTS216969DESERT GROWERS NURSERY 101-3005-60431
450.00Maintenance/ServicesFIREANT TREATMENT AT SRR EVENT PA…216970DESERT TREE SPRAYING 101-3005-60691
50,274.05Street Cleaning/AccidentsHAZMAT CLEANING FRED WARING/WA…216971FIRSTLINE ENVIRONMENTAL …101-7003-60120
62.66Telephone - Utilities05/2025 - LQ PARK PHONE216972FRONTIER COMMUNICATIO…101-3005-61300
114.42Materials/SuppliesPARTITION COLUMN FOR FB PARK216973GRAINGER 101-3008-60431
677.57Tools/EquipmentTRANSPORT DRUMS216973GRAINGER 101-7003-60432
2,205.00Map/Plan Checking04/2025 - ONCALL PLAN CHECK ENGINE…216974HR GREEN PACIFIC INC 101-7002-60183
13,800.00Marketing & Tourism Promot…MEDIA VIDEO/PHOTO PROJECT216975JNS MEDIA SPECIALISTS 101-3007-60461
3,500.00Contract Services - Administr…12/2024 - LOBBYIST SERVICES216976JOE A GONSALVES & SON 101-1002-60101
3,500.00Contract Services - Administr…06/2025 - LOBBYIST SERVICES216976JOE A GONSALVES & SON 101-1002-60101
47.76Janitorial03/19/25 - SRR EVENT PARK RESTROOM…216977MERCHANTS BUILDING MAI…101-3008-60115
47.76Janitorial03/22/25 - SRR EVENT PARK RESTROOM…216977MERCHANTS BUILDING MAI…101-3008-60115
15,833.98Janitorial04/2025 - JANITORIAL SERVICES216977MERCHANTS BUILDING MAI…101-3008-60115
47.76Janitorial04/19/25 - RESTOCK LQ PARK RESTRO…216977MERCHANTS BUILDING MAI…101-3008-60115
641.74Travel & Training05/11-05/14/25 - TYLER CONNECT M.G…216978MICHELLE GONZALEZ 101-6006-60320
39.35Uniforms05/08/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 101-3005-60690
23.62Uniforms05/08/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 101-3008-60690
39.22Uniforms05/15/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 101-3005-60690
23.53Uniforms05/15/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 101-3008-60690
39.35Uniforms05/22/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 101-3005-60690
23.62Uniforms05/22/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 101-3008-60690
592.31Operating SuppliesM&O DUFFEL BAGS216979MISSION LINEN SUPPLY 101-7003-60420
100.06Travel & TrainingCLASS A DMV LICENSE FEE REIMB A.MO…216980MONTENEGRO, ALEXIS 101-7003-60320
600.00Travel & Training06/11/25 - CACEO TRAINING FOR CODE…216982NATIONAL STORMWATER C…101-6004-60320
1,200.00Prepaid Expense07/14/25 - CACEO TRAINING FOR CODE…216982NATIONAL STORMWATER C…101-0000-13600
2,854.00LQ Park Water Feature05/2025 - LQ PARK SPLASH PAD MAINT…216983OCEAN SPRINGS TECH INC 101-3005-60554
800.26Operating SuppliesFITNESS EQUIPMENT REPAIRS216984PAX FITNESS REPAIR 101-3002-60420
1,706.80Temporary Agency Services05/16/25 - TEMP AGENCY SERVICES G.R…216985PROPER SOLUTIONS INC 101-1004-60125
1,315.88Materials/SuppliesPLANTS216986RED TERRA NURSERY, LLC 101-3005-60431
420.00Technical04/2025 - RECORDING FEES216987RIVERSIDE ASSESSOR 101-6004-60108
313,687.99Sheriff - Other07/01/24-06/30/25 - POLICE FACILITIES …216988RIVERSIDE COUNTY SHERIFF …101-2001-60176
1,417.50Civic Center Lake Maintenan…05/2025 - LAKE MAINTENANCE SERVICES216992SOUTHWEST AQUATICS INC 101-3005-60117
1,417.50SilverRock Lake Maintenance05/2025 - LAKE MAINTENANCE SERVICES216992SOUTHWEST AQUATICS INC 101-3005-60189
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AmountVendor Name Payment Number Description (Item)Account Name Account Number
3,750.00Administration01/01-03/31/25 - CUSTODY SERVICE FEE216997US BANK 101-1006-60102
135.55Mobile/Cell Phones/Satellites04/14-05/13/25 - EOC CELL (7813)216998VERIZON WIRELESS 101-2002-61304
14,181.33Landscape Contract05/2025 - SRR LANDSCAPE MAINTENAN…216999VINTAGE ASSOCIATES 101-3005-60112
Fund 101 - GENERAL FUND Total:542,119.65
Fund: 201 - GAS TAX FUND
7,964.62Machinery & EquipmentPURCHASE OF SIDEWALK LIFTER216965CUSTOM CONCRETE CREATI…201-7003-80100
47.22Uniforms05/08/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 201-7003-60690
49.59UniformsUNIFORMS216979MISSION LINEN SUPPLY 201-7003-60690
47.06Uniforms05/15/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 201-7003-60690
47.22Uniforms05/22/25 - UNIFORM LAUNDRY SERVICE216979MISSION LINEN SUPPLY 201-7003-60690
695.92Traffic Control SignsWAYFINDERS SIGNS216989SIGNARAMA 201-7003-60429
201.75Traffic Control SignsTRAFFIC CONTROL SIGNS216994TOPS' N BARRICADES INC 201-7003-60429
56.55Traffic Control SignsTRAFFIC CONTROL SIGNS216994TOPS' N BARRICADES INC 201-7003-60429
271.88Traffic Control SignsTRAFFIC SIGN HARDWARE216994TOPS' N BARRICADES INC 201-7003-60429
41.11Traffic Control SignsTRAFFIC CONTROL SIGNS216994TOPS' N BARRICADES INC 201-7003-60429
793.88Traffic Control SignsTRAFFIC CONTROL SIGNS216994TOPS' N BARRICADES INC 201-7003-60429
54.27Traffic Control SignsTRAFFIC CONTROL SIGN216994TOPS' N BARRICADES INC 201-7003-60429
133.76Traffic Control SignsTRAFFIC CONTROL SIGN HARDWARE216994TOPS' N BARRICADES INC 201-7003-60429
Fund 201 - GAS TAX FUND Total:10,404.83
Fund: 202 - LIBRARY & MUSEUM FUND
2,767.75Landscape Contract05/2025 - PARKS LANDSCAPE MAINTEN…216968DESERT CONCEPTS CONSTR…202-3004-60112
1,730.00Landscape Contract05/2025 - PARKS LANDSCAPE MAINTEN…216968DESERT CONCEPTS CONSTR…202-3006-60112
704.15Cable/Internet - Utilities05/04-06/03/25 - LIBRARY DIA CIRCUIT216972FRONTIER COMMUNICATIO…202-3004-61400
190.95Telephone - Utilities05/13-06/12/25 - MUSEUM PHONE216972FRONTIER COMMUNICATIO…202-3006-61300
3,264.32Janitorial04/2025 - JANITORIAL SERVICES216977MERCHANTS BUILDING MAI…202-3004-60115
989.54Janitorial04/2025 - JANITORIAL SERVICES216977MERCHANTS BUILDING MAI…202-3006-60115
Fund 202 - LIBRARY & MUSEUM FUND Total:9,646.71
Fund: 215 - LIGHTING & LANDSCAPING FUND
65.64Operating SuppliesDRINKING WATER216960BLUETRITON BRANDS INC 215-7004-60420
3,915.59Water - Medians - UtilitiesWATER SERVICE216964COACHELLA VALLEY WATER D…215-7004-61211
14,535.00Landscape Contract05/2025 - PARKS LANDSCAPE MAINTEN…216968DESERT CONCEPTS CONSTR…215-7004-60112
461.08Landscape Contract05/2025 - L&L MAINTENANCE SERVICES216968DESERT CONCEPTS CONSTR…215-7004-60112
110,000.00Landscape Contract05/2025 - L&L MAINTENANCE SERVICES216968DESERT CONCEPTS CONSTR…215-7004-60112
7,200.00Maintenance/Services05/05-05/09/25 - AVE 52 MEDIAN REST…216968DESERT CONCEPTS CONSTR…215-7004-60691
5,760.00Maintenance/Services05/12-05/15/25 - AVE 52 MEDIAN REST…216968DESERT CONCEPTS CONSTR…215-7004-60691
167.00Electric - Utilities05/07-06/06/25 - PHONE SERVICE216972FRONTIER COMMUNICATIO…215-7004-61116
72.77Electric - Utilities05/10-06/09/25 - PHONE SERVICE216972FRONTIER COMMUNICATIO…215-7004-61116
115.70Materials/SuppliesIRRIGATION PVC PIPES216991SMITH PIPE & SUPPLY CO 215-7004-60431
3,746.48Materials/SuppliesHARDSCAPE MATERIALS216995TRI-STATE MATERIALS INC 215-7004-60431
2,435.74Materials/SuppliesHARDSCAPE MATERIALS216995TRI-STATE MATERIALS INC 215-7004-60431
5,129.00Landscape Contract05/2025 - SRR LANDSCAPE MAINTENAN…216999VINTAGE ASSOCIATES 215-7004-60112
5,671.00SilverRock Way Landscape05/2025 - SRR LANDSCAPE MAINTENAN…216999VINTAGE ASSOCIATES 215-7004-60143
5,025.76Maintenance/Services04/21-05/02/25 - AVE 52 MEDIAN LIGHT…217000VINTAGE E & S INC 215-7004-60691
Fund 215 - LIGHTING & LANDSCAPING FUND Total:164,300.76
Fund: 237 - SUCCESSOR AGCY PA 1 ADMIN
1,800.00Prepaid Expense04/01/25-03/31/26 - 2021 BOND TRUST…216997US BANK 237-0000-13600
Fund 237 - SUCCESSOR AGCY PA 1 ADMIN Total:1,800.00
Fund: 241 - HOUSING AUTHORITY
7,537.50Professional Services04/2025 - HOUSING CONSULTANT SERV…216961CAHA, BECKY 241-9101-60103
Fund 241 - HOUSING AUTHORITY Total:7,537.50
Fund: 270 - ART IN PUBLIC PLACES FUND
2,579.00APP Maintenance & DisplayAPP WASHINGTON ST BRIDGE REPAINTI…216990SIGNATURE SCULPTURE 270-0000-60683
Fund 270 - ART IN PUBLIC PLACES FUND Total:2,579.00
Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS
2,030.00Technical04/2025 - LQ CULTURAL CAMPUS SURV…216981MSA CONSULTING INC 401-0000-60108
9,968.75Technical04/2025 - HWY 111 RESURFACING PROJ…216981MSA CONSULTING INC 401-0000-60108
10,040.50Construction04/2025 - ONCALL TRAFFIC SIGNAL MAI…216993ST. FRANCIS ELECTRIC, LLC 401-0000-60188
Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:22,039.25
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AmountVendor Name Payment Number Description (Item)Account Name Account Number
Fund: 501 - FACILITY & FLEET REPLACEMENT
1,633.52Vehicle Repair & Maintenan…2018 CHEVY SILVERADO VIN Z252560 R…216963CHEVROLET CADILLAC 501-0000-60676
98.44Vehicle Repair & Maintenan…2022 CHEVY COLORADO VIN N1331388…216963CHEVROLET CADILLAC 501-0000-60676
4,522.98City Bldg Repl/RepairCH EV CHARGERS MAINTENANCE SERVI…217000VINTAGE E & S INC 501-0000-71103
Fund 501 - FACILITY & FLEET REPLACEMENT Total:6,254.94
Fund: 502 - INFORMATION TECHNOLOGY
168.08Cable/Internet - Utilities05/15-06/14/25 - WC CABLE (3301)216962CHARTER COMMUNICATIONS…502-0000-61400
191.29Cable/Internet - Utilities05/10-06/09/25 - CH CABLE (2601)216962CHARTER COMMUNICATIONS…502-0000-61400
2,079.00Cable/Internet - Utilities05/10-06/09/25 - CH INTERNET (1801)216962CHARTER COMMUNICATIONS…502-0000-61400
14.73Cable/Internet - Utilities05/10-06/09/25 - WC CABLE (2101)216962CHARTER COMMUNICATIONS…502-0000-61400
81.63Cable/Internet - Utilities05/10-06/09/25 - CITY YARD CABLE (580…216962CHARTER COMMUNICATIONS…502-0000-61400
2,619.73Cable/Internet - Utilities05/03-06/02/25 - 2ND CITY INTERNET LI…216972FRONTIER COMMUNICATIO…502-0000-61400
1,086.48Cable/Internet - Utilities05/12-06/11/25 - X-PARK INTERNET216972FRONTIER COMMUNICATIO…502-0000-61400
704.15Cable/Internet - Utilities05/04-06/03/25 - WC DIA CIRCUIT216972FRONTIER COMMUNICATIO…502-0000-61400
727.90Cable/Internet - Utilities05/04-06/03/25 - DSL SVC216972FRONTIER COMMUNICATIO…502-0000-61400
2,305.68Maintenance AgreementsHELO BACK UP RECORDER AJA FOR CH…216996TRITON TECHNOLOGY SOLUT…502-0000-60300
1,262.82Cell/Mobile Phones04/02-05/01/25 - CITY IPADS (5587)216998VERIZON WIRELESS 502-0000-61301
6,781.12Cell/Mobile Phones04/02-05/01/25 - CITY CELL SVC (5496)216998VERIZON WIRELESS 502-0000-61301
Fund 502 - INFORMATION TECHNOLOGY Total:18,022.61
Fund: 503 - PARK EQUIP & FACILITY FUND
2,424.75ParksFIXIT PLUS BIKE REPAIR STATION216957BELSON OUTDOORS LLC 503-0000-71060
Fund 503 - PARK EQUIP & FACILITY FUND Total:2,424.75
Grand Total:787,130.00
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Fund Summary
Fund Expense Amount
101 - GENERAL FUND 542,119.65
201 - GAS TAX FUND 10,404.83
202 - LIBRARY & MUSEUM FUND 9,646.71
215 - LIGHTING & LANDSCAPING FUND 164,300.76
237 - SUCCESSOR AGCY PA 1 ADMIN 1,800.00
241 - HOUSING AUTHORITY 7,537.50
270 - ART IN PUBLIC PLACES FUND 2,579.00
401 - CAPITAL IMPROVEMENT PROGRAMS 22,039.25
501 - FACILITY & FLEET REPLACEMENT 6,254.94
502 - INFORMATION TECHNOLOGY 18,022.61
503 - PARK EQUIP & FACILITY FUND 2,424.75
Grand Total:787,130.00
Account Summary
Account Number Account Name Expense Amount
101-0000-13600 Prepaid Expense 1,200.00
101-1002-60101 Contract Services - Admi…7,000.00
101-1004-50252 Annual Wellness Dollar …281.88
101-1004-60125 Temporary Agency Servi…1,706.80
101-1006-60102 Administration 3,750.00
101-2001-60109 LQ Police Volunteers 2,654.29
101-2001-60174 Blood/Alcohol Testing 3,202.43
101-2001-60176 Sheriff - Other 313,687.99
101-2002-60112 Landscape Contract 5,000.00
101-2002-61304 Mobile/Cell Phones/Sate…135.55
101-2002-61400 Cable/Internet - Utilities 160.21
101-3002-60420 Operating Supplies 800.26
101-3005-60112 Landscape Contract 93,481.91
101-3005-60117 Civic Center Lake Maint…1,417.50
101-3005-60189 SilverRock Lake Mainten…1,417.50
101-3005-60431 Materials/Supplies 2,203.78
101-3005-60554 LQ Park Water Feature 2,854.00
101-3005-60690 Uniforms 117.92
101-3005-60691 Maintenance/Services 6,490.00
101-3005-61202 Water - Civic Center Park…292.50
101-3005-61209 Water -Community Park …6,699.29
101-3005-61300 Telephone - Utilities 62.66
101-3007-60461 Marketing & Tourism Pr…13,800.00
101-3008-60115 Janitorial 15,977.26
101-3008-60431 Materials/Supplies 114.42
101-3008-60690 Uniforms 70.77
101-6004-60108 Technical 420.00
101-6004-60320 Travel & Training 600.00
101-6006-60320 Travel & Training 641.74
101-7002-60183 Map/Plan Checking 2,205.00
101-7003-60120 Street Cleaning/Accidents 50,274.05
101-7003-60320 Travel & Training 100.06
101-7003-60420 Operating Supplies 592.31
101-7003-60432 Tools/Equipment 677.57
101-7003-60691 Maintenance/Services 2,030.00
201-7003-60429 Traffic Control Signs 2,249.12
201-7003-60690 Uniforms 191.09
201-7003-80100 Machinery & Equipment 7,964.62
202-3004-60112 Landscape Contract 2,767.75
202-3004-60115 Janitorial 3,264.32
202-3004-61400 Cable/Internet - Utilities 704.15
202-3006-60112 Landscape Contract 1,730.00
202-3006-60115 Janitorial 989.54
202-3006-61300 Telephone - Utilities 190.95
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Account Summary
Account Number Account Name Expense Amount
215-7004-60112 Landscape Contract 130,125.08
215-7004-60143 SilverRock Way Landsca…5,671.00
215-7004-60420 Operating Supplies 65.64
215-7004-60431 Materials/Supplies 6,297.92
215-7004-60691 Maintenance/Services 17,985.76
215-7004-61116 Electric - Utilities 239.77
215-7004-61211 Water - Medians - Utiliti…3,915.59
237-0000-13600 Prepaid Expense 1,800.00
241-9101-60103 Professional Services 7,537.50
270-0000-60683 APP Maintenance & Disp…2,579.00
401-0000-60108 Technical 11,998.75
401-0000-60188 Construction 10,040.50
501-0000-60676 Vehicle Repair & Maint…1,731.96
501-0000-71103 City Bldg Repl/Repair 4,522.98
502-0000-60300 Maintenance Agreements 2,305.68
502-0000-61301 Cell/Mobile Phones 8,043.94
502-0000-61400 Cable/Internet - Utilities 7,672.99
503-0000-71060 Parks 2,424.75
Grand Total:787,130.00
Project Account Summary
Project Account Key Expense AmountProject Account Name Project Name
**None**519,320.37**None****None**
201804E 11,323.68Landscape & Lighting Median Islan…Landscape & Lighting Median Island Improvements
201901T 2,030.00Technical Expense Village Art Plaza Promenade & Cultural Campus
202328E 128,421.08Citywide Landscape Maintenance …Citywide Landscape Maintenance Srvcs (L&L AD 89-1)
202330E 101,245.81Park Landscape Maintenance Servi…Park Landscape Maintenance Services
202412T 9,968.75Technical Expense FY24/25 PMP - Fred Waring Drive - Misc Locations
2425TMICT 10,040.50Construction Expense FY24/25 Traffic Maintenance Improvements
BDAYE 2,654.29City Picnic & Birthday Celebration …City Picnic & Birthday Celebration
CONCERTE 95.52Concert Expense Master Account for all SRR Concert Series
CSA152E 2,030.00CSA 152 Expenses CSA 152 Project Tracking
Grand Total:787,130.00
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects,
developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as
"none" in this section.
280
City of La Quinta
Bank Transactions 05/19/2025-05/30/2025
Wire Transaction
Listed below are the wire transfers from 05/19/2025-05/30/2025.
Wire Transfers:
05/19/2025 - WIRE TRANSFER - LANDMARK $225,637.40
05/22/2025 - WIRE TRANSFER - CALPERS $25,444.00
05/22/2025 - WIRE TRANSFER - CALPERS $69,299.00
05/22/2025 - WIRE TRANSFER - CALPERS $3,905,257.00
05/22/2025 - WIRE TRANSFER - J&H ASSET PROPERTY MANAGEMENT, INC.$35,938.34
05/29/2025 - WIRE TRANSFER - CALPERS $7,670.57
05/29/2025 - WIRE TRANSFER - COLONIAL LIFE $9,099.14
05/29/2025 - WIRE TRANSFER - CALPERS $15,430.47
05/29/2025 - WIRE TRANSFER - CALPERS $36,689.86
05/29/2025 - WIRE TRANSFER - LQCEA $583.00
05/29/2025 - WIRE TRANSFER - MISSION SQUARE $4,105.00
05/29/2025 - WIRE TRANSFER - MISSION SQUARE $15,925.34
05/30/2025 - WIRE TRANSFER - STANDARD OF OREGON $1,824.64
05/30/2025 - WIRE TRANSFER - LINCOLN NATIONAL $6,250.47
TOTAL WIRE TRANSFERS OUT $4,359,154.23
ATTACHMENT 2
281
282
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: APPROVE SILVERROCK RESORT 2025/26 ANNUAL PLAN
RECOMMENDATION
Approve the SilverRock Resort 2025/26 Annual Plan.
EXECUTIVE SUMMARY
Landmark Golf Management LLC (Landmark) manages the SilverRock Resort golf
course and is required to provide an annual operations plan for Council’s review and
approval.
The SilverRock 2025/26 Annual Plan (Plan) (Attachment 1) reflects the projected
number of rounds, revenues, and operation costs.
The golf operations are projected to have a net loss of $496,000 due to several
factors including increased operational expenses, allocation of resident card sales
revenue, and continued on-site construction.
FISCAL IMPACT
The General Fund is projected to underwrite $600,000 of the overall fiscal year (FY)
2025/26 SilverRock expenses. The projected golf operations expenses (not including City
staff oversight costs) are $5,657,771; and projected golf operations revenue is $5,161,510
for a net loss of $496,261. The City will also fund $305,000 for golf course and non-golf
course management/oversight by City staff and will recognize $150,000 in resident card
revenue, which is not currently listed in the Plan. All revenue and expenses will be included
in the proposed FY 2025/26 City Budget.
SilverRock Golf Course FY 2025/26
Operations Revenue $5,161,510
Operations Budget -$5,657,771
Net Revenue ($496,261)
SilverRock Property Management/Oversight FY 2025/26
General Fund Advance 600,000
City Management/Oversight -305,000
Resident Card Revenue 150,000
Golf Course Net Revenue -496,261
Final Surplus/(Deficit) (51,261)
BUSINESS SESSION ITEM NO. 3
283
BACKGROUND/ANALYSIS
In July 2013, the City entered into a Golf Course Management Agreement (Agreement)
with Landmark. The Agreement requires an annual plan for golf operations. The Plan
provides projected annual revenues and expenses, department costs, staffing and service
levels. In 2023, Council approved Amendment No. 6 to the Agreement, extending the term
through June 30, 2026. The Plan forecasts continuing the food service from the Ahmanson
House and continuing the pro-shop from the temporary club house until the permanent club
house opens.
Additional assumptions include:
41,445 rounds of play with an average projected revenue of $113.89 per round,
based on the total revenue (less food and beverage) divided by the total rounds.
The average green fee is $104.43. The difference between revenue per round and
the average green fee is the additional revenue generated from merchandise sales,
and revenue from the driving range, including lessons. Revenue from the food and
beverage operations is not included.
No increase to the minimum wage is projected at this time.
Continuing the 2% annual contribution of approximately $87,000 to the capital
reserve as contained in Amendment No. 2 to the Agreement. The current balance of
the capital reserve is $740,000.
Increasing the annual management fee by 5% pursuant to Amendment No. 6.
The proposed advertising budget is $113,787 and is included in the Marketing Department
expenses ($173,662) on page 18 of the Plan. SilverRock will continue to be promoted as a
premier golf destination, especially during hotel construction, via the internet, newspapers,
magazines, directories, television, and radio.
ALTERNATIVES
Council may direct staff to make modifications to the Annual Plan.
Prepared by: Claudia Martinez, Finance Director/City Treasurer
Approved by: Jon McMillen, City Manager
Attachment: 1. SilverRock Resort 2025/26 Annual Plan
284
SilverRock Resort-Arnold Palmer Classic Course
2025-2026 ANNUAL PLAN
Prepared For:
City of La Quinta
SilverRock Resort
Prepared By:
Landmark Golf Management
Submitted:
May 20, 2025
285
$77$&+0(17
SILVERROCK RESORT
Annual Plan
Fiscal Year 2025-2026
Table of Contents
Part I-Project Overview
Project Fact Sheet 1
Mission Statement 2
Philosophy Statement 3
Organizational Chart 4
Key Employee Staffing 5
Part II-Assumptions
2025-2026 Assumptions 6, 7, 8, 9
Part III-Operational Financial Projections
2025-2026 Consolidated Income Statement 10
Part IV-Department Detail
Golf Rounds and Revenue 11
Golf Shop / Merchandise 12
Carts, Bagroom & Range 13
Course Services 14
Golf Course Maintenance 15, 16
General & Administrative 17
Marketing 18
Clubhouse 19
Miscellaneous 20
Part V-Food and Beverage
Department Detail 21
Part VI-Other
Marketing Narrative Plan 22, 23, 24
286
COURSE NAME SilverRock Resort-Arnold Palmer Classic Course
ADDRESS 79-179 Ahmanson Lane, La Quinta, Ca. 92253
TELEPHONE 1-888-600-7272
1-760-777-8884
WEBSITE WWW.SILVERROCK.ORG
MANAGEMENT Randy Duncan, PGA, Director of Golf / General Manager
Chris Hoyer, Golf Course Superintendent
COURSE YARDAGE SILVER 7,239 PAR 72
GOLD 6,809 PAR 72
BLUE 6,313 PAR 72
WHITE 5,669 PAR 72
GREEN 5,089 PAR 72
RED 4,542 PAR 72
GRASS TYPES GREENS:TIF DWARF / MINIVERDE
FAIRWAY / TEES:TIF SPORT / 419 / LATITUDE 36
ROUGHS:TIF SPORT / 419 / LATITUDE 36
OWNER CITY OF LA QUINTA
MANAGED BY LANDMARK GOLF MANAGEMENT, LLC
74-947 HIGHWAY 111, SUITE 215
INDIAN WELLS, CA 92210
PHONE: (760) 776-6688
DATE COURSE OPENED February 14, 2005
PROJECT FACT SHEET
287
SILVERROCK RESORT
Annual Plan
Fiscal Year 2025-2026
Mission Statement
“TO BE THE BEST”
“TO HAVE THE BEST GOLF FACILITIES”
“TO HAVE THE BEST GOLF COURSE CONDITIONS”
“TO PROVIDE THE BEST SERVICE”
SilverRock Resort is dedicated to providing the finest public golf
experience. All Staff Members of the facility play an important role
in our Mission. Staff is supported through training and resources to
ensure success. SilverRock Resort aspires to represent ownership and
management with the highest standard of service in the Golf/Resort
Industry and produce superior golf course conditions to meet and
exceed the goals.
Goals and Objectives: To support our Mission Statement and to
achieve the projected Annual Plan; SilverRock Resort will pursue the
following goals and objectives:
•To hire and train staff members that will provide a high standard
of guest services and maintain the highest level of course
conditions
•To maintain and pursue an aggressive Marketing Plan that
benefits/acknowledges the La Quinta Residents, local residents,
avid tourist golfers and golfing public
•To have each Department operate within their annual budget
allowing SilverRock Resort to reach the net operating goals
288
SILVERROCK RESORT
Annual Plan
Fiscal Year 2025-2026
PHILOSOPHY STATEMENT
After twenty and a half years of operations, an Annual Plan
accommodated the operational start-up through and including
grow-in, final construction of the Arnold Palmer Classic Course, a
notable Grand Opening Celebration and four successful years as
one of the home courses of the Bob Hope Classic. As the 2025-2026
Annual Plan is implemented, SilverRock will embark on its 21st year of
operations. Focus will continue to be on broadening the awareness,
marketability and noteworthiness of SilverRock Resort’s Arnold
Palmer Classic Course, golf facilities and amenities.
The philosophy that Landmark Golf Management perpetuates at
SilverRock Resort is: an operation that allows management to utilize
golf industry best-practices in accommodating market-driven
demands as market shifts may occur. Each golf course facility has
its own personality and characteristics; therefore, each golf
operation is unique to some degree and should be managed with
personality and characteristics taken into consideration. Golf
operators that adjust procedures to short and long term market and
industry fluctuations are better suited to maximize opportunities.
In this upcoming twelve months of operations, Landmark Golf
Management will put forth every effort to best position SilverRock
Resort as a place to frequent in the eyes and minds of the influential
decision makers in the world of golf.
BRAND PROMISE
Discover the mystique of SilverRock Resort, the crown
jewel of La Quinta and its golf legacy. Rich in both
history and legend, the majestic Santa Rosa Mountains
frame an unwavering commitment to an exceptional
experience at SilverRock Resort.
Our Promise: Exceptional in All, For All, Always.
289
Annual Plan 2025-2026 SRR.xls
Asst. Golf Professionals
Golf Shop Buyer
Sales Associates
Carts/Bag Room Shuttle/Valet
Starters/Rangers Driving Range
Guest / Outside Service
Outside Services Manager
Golf Shop
Head Golf Professional
Asst. Superintendent
Mechanic(s)
Irrigation Technician
Spray Technician
Greenskeeper(s)
Administrative Asst.
Golf Course Maintenance
Superintendent
Admin. Asst.
To Controller & GM
Accounting
Controller / Human Resources
Restaurant
F&B Server(s) / Cart Attendent(s)
Food & Beverage
F&B Manager
Marketing & Sales
Tournament Sales Manager
SilverRock - Randy Duncan
General Mgr. / Director of Golf
Landmark Golf Management
Management Team
City Manager
City of La Quinta
City Council & Staff
290
RUN DATE: 20-May-25
Key Employee Staffing PREPARED BY:
DEPARTMENT SUMMARY JUL.AUG.SEP.OCT.NOV.DEC.JAN.FEB.MAR.APR.MAY JUN.
GOLF OPERATION OUTSIDE SERVICES
OUTSIDE SERVICES MANAGER (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
OUTSIDE SERVICES SUPERVISORS (FULL-TIME)1 1 1 1 1 1 1 1 1 1 1 1
DRIVING RANGE (PART-TIME)1 1 1 1 1 1 2 2 2 2 1 1
CART/BAG/VALET/BAG DROP (FULL-TIME) 1 1 1 1 1 1 1 1 1 1 1 1
CART/BAG/VALET/BAG DROP (PART-TIME) 3 3 4 6 9 9 9 9 9 9 8 4
SHUTTLE DRIVER (PART-TIME)1 1 1 1 2 2 2 2 2 2 0 0
8 8 9 11 15 15 16 16 16 16 12 8
GOLF SHOP
HEAD GOLF PROFESSIONAL (FULL TIME) 1 1 1 1 1 1 1 1 1 1 1 1
1ST ASSISTANT PROFESSIONAL (FULL TIME)0 0 0 0 0 0 0 0 0 0 0 0
MERCHANDISER (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
ASSISTANT PROFESSIONAL (FULL TIME) 1 1 1 1 1 1 1 1 1 1 1 1
SALES CLERKS (FULL TIME)0 0 0 0 1 1 1 1 1 1 0 0
SALES CLERKS (PART TIME)2 2 3 4 4 4 4 4 4 4 4 2
5 5 6 7 8 8 8 8 8 8 7 5
COURSE SERVICES
STARTERS (PART TIME)3 3 3 3 5 5 5 5 5 5 5 3
RANGER/MARSHALS (PART TIME)1 1 1 1 5 5 5 5 5 5 4 3
4 4 4 4 10 10 10 10 10 10 9 6
GOLF COURSE MAINTENANCE
SUPERINTENDENT (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
ASST SUPERINTENDENT (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
FOREMAN/SPRAY TECHNICIAN (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
HEAD MECHANIC / FACILITY MANAGER (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
ASST MECHANIC (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
HEAD IRRIGATOR (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
ASST IRRIGATOR (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
GREENKEEPERS (FULL TIME)8 8 8 9 9 9 9 9 9 9 9 8
GRENSKEEPERS (PART TIME)3 3 3 3 3 3 3 3 3 3 3 3
TOTAL COURSE MAINTENANCE STAFF 18 18 18 19 19 19 19 19 19 19 19 18
FOOD & BEVERAGE
F & B MANAGER / SUPERVISOR (FULL TIME)0 0 0 0 0 0 0 0 0 0 0 0
CHEF (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
COOK (FULL TIME)1 1 1 1 1 2 2 2 2 2 1 1
PREP COOK (PART TIME)0 0 0 1 2 2 3 3 3 3 2 0
LEAD SERVER (FULL-TIME)1 1 1 1 1 1 1 1 1 1 1 1
F & B WAIT/BEVERAGE CART/HALF(FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
F & B WAIT/BEVERAGE CART/HALF(PART TIME)2 2 2 1 3 4 4 4 4 3 2 1
BUSER / DISHWASHER (PART TIME)0 0 1 0 1 1 1 1 1 1 1 0
6 6 7 6 10 12 13 13 13 12 9 5
G & A
DIRECTOR OF GOLF/GM (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
CLUB CONTROLLER (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
ADMINISTRATIVE ASSISTANT (FULL TIME) 1 1 1 1 1 1 1 1 1 1 1 1
3 3 3 3 3 3 3 3 3 3 3 3
MARKETING/TOURNAMENT
TOURNAMENT SALES / GROUP COORDINATOR (FULL TIME)1 1 1 1 1 1 1 1 1 1 1 1
(FULL TIME HEALTH BENEFITS)1 1 1 1 1 1 1
TOTAL EMPLOYEES 45 45 48 51 66 68 70 70 70 69 60 46
2025-2026 ANNUAL PLAN
Landmark Golf Management
291
Revenue & Operations Overview Assumptions
General Operations
It is assumed that all hotel and commercial construction will remain paused during the
2025–2026 fiscal year. This ongoing construction will continue to negatively impact golf
course operations throughout the summer of 2025 and the entire 2025–2026 season. As
a result, maximum revenue potential will not be achieved due to unsightly construction
fencing, temporary facilities, and limited clubhouse amenities. Additionally, restricted
access to the Ahmanson Ranch House and parking areas is expected to reduce Food &
Beverage sales for the fiscal year.
Despite these challenges, every effort will be made to provide the best possible guest
experience at SilverRock.
The Permanent Clubhouse is not expected to open during the 2025–2026 fiscal year.
Golf operations will continue to be conducted out of temporary clubhouse facilities
(double-wide trailers) located in the “dog bone” area near the hole #2 tee boxes. The
SilverRock Grill will remain operational at the existing Ahmanson Clubhouse until the new
facility opens.
SilverRock is scheduled to host the 2025 La Quinta Ironman on Sunday, December 7,
2025, requiring a full-course closure for the day. This one-day revenue loss has been
factored into the 2025-2026 Annual Plan.
Re-Grassing Project – Front 9
Turf renovation on the Front 9 is scheduled to begin in early summer 2025 and continue
through the third week of August. The current TifSport turf will be replaced with a more
drought-tolerant Bermuda grass variety known for faster transition. The Front 9 will be
closed throughout July and most of August. If the grow-in progresses as planned, all 18
holes will reopen by the last week of August 2025.
To maintain an 18-hole experience, players will be able to play the Back 9 twice during
this period. A similar renovation of the Back 9 is anticipated for summer 2026, with
revenue losses for May and June 2026 already included in this plan.
Golf Operations & Merchandise
•Hours of Operation (July–August):
o Last tee time: 12:50 p.m.
o Golf Shop open: 6:00 a.m. – 2:00 p.m.
292
•Merchandise sales will be negatively affected by reduced traffic due to
construction, especially from July through October 2025.
Food & Beverage
•The Ahmanson Ranch House and SilverRock Grill will operate with limited
access and reduced hours from summer 2025 through September 2025.
Green Fees
Green fees include use of a golf cart and warm-up range balls. An average rate of
$104.43 per round is projected, based on 41,445 annual paid rounds. Non-resident
rates are expected to increase by approximately 3%, subject to market conditions. Rates
will be adjusted dynamically based on demand and utilization.
•La Quinta Resident Rates (unchanged):
o High Season: $60
o Shoulder Season: $49
o Summer Season: $35
•Resident Guest Policy: Guests accompanying a La Quinta Resident receive 30%
off posted rates (excluding twilight and discounted rates). Booking remains at
three (3) days in advance, same as resident cardholders.
Closures & Maintenance
•Overseeding: September 30 – October 31, 2025
o Course closed during these dates; revenue reduction accounted for in
projections.
•Aerification: Scheduled for August 2025 and June 2026
o Revenue reduced for 5–7 days per cycle.
Greens Fee Mix
Projected breakdown of green fee sources:
•33% La Quinta Residents
•25% Public
•10% Public Twilight
293
•32% Other (tournaments, wholesalers, juniors, guest replays, discounts)
Other Revenue
•Miscellaneous Revenue: $4.26/round from club rentals, repairs, handicap fees,
driving range, rider fees, and teaching pros.
•Golf Shop Merchandise: $4.26/round in retail sales.
•Resident Card Fees: Resident card renewals will be handled by the Wellness
Center. Revenue of ~$165,000 will be excluded from SilverRock’s projections.
Cost of Goods Sold
•Merchandise: 55%
•Food & Beverage: 33%
Expense Overview
Labor & Staffing
•Minimum Wage: No increase is projected.
•Golf Carts/Bag Room/Driving Range: Includes staffing and operational supplies.
Shuttle service remains due to distance between temporary clubhouse and
practice areas.
•Golf Shop: Includes golf pros, merchandise staff, receiving, and operations.
•Course Services: Rangers/starters and related expenses.
•Maintenance: Includes superintendent and crew compensation, supplies, and
seasonal cost increases due to overseeding. Education and training costs are also
budgeted.
Utilities
•Water & Electrical: Budgeted under Maintenance.
•Annual Electricity Costs: $236,340, covering:
o Front entry waterfalls
o Well pump
o Pump station
o Lake circulation systems
o Cart storage
o Both clubhouses
294
Food & Beverage
Includes all temporary clubhouse staffing and operational expenses. Landmark Golf
Management will continue managing F&B under a separate agreement, including the
liquor license arrangement.
Marketing
Covers marketing, PR, advertising, website management, collateral, and tournament
sales. (Refer to pages 22–24 for the Marketing Plan Narrative.)
Facilities & Management
•Clubhouse: Includes janitorial, landscaping, parking lot upkeep, and roving patrol
for site security.
•Management Fee: Per the Management Agreement, Landmark’s monthly fee will
increase 5% to $12,007.
•Insurance: Includes general liability and golf equipment coverage.
Property/business interruption insurance excluded.
•G&A: Covers salaries for General Manager, Controller, and Admin Assistant, as
well as professional fees, payroll services, and equipment rentals.
•Personal Property Lease Tax: Only taxes on purchased/leased equipment are
included.
•Capital Reserves: 2% of green fees set aside, per City of La Quinta directive.
Equipment Leases & Other
•Golf Carts: No lease expense due to City’s 2024 purchase of a new fleet.
•GPS Lease: Monthly cost is $5,092 for the GPS system on all carts.
•Computer Replacements: All computers utilizing Windows 11 are at End of
Life upgrades. $27,000 has been allocated in this Annual Plan to
replace all computer with old systems.
295
2025-2026 ANNUAL PLAN SilverRock Resort
CONSOLIDATED INCOME STATEMENT RUN DATE: 21-May-25 02:43 PM
FOR FISCAL YEAR - JULY 2025 - JUNE 2026 PREPARED BY: Landmark Golf Management
DEPARTMENT BUDGET JUL.AUG.SEP.OCT.NOV.DEC.JAN.FEB. MAR.APR.MAY JUN.
ROUNDS
ROUNDS 41,445 900 1,000 2,850 500 5,250 4,700 4,900 5,300 6,200 4,995 3,000 1,850
REVENUE
GREEN FEES 4,328,074 43,785 50,400 195,225 34,775 569,888 449,320 548,800 698,540 817,160 530,469 278,250 111,463
MISC. REV/RANGE/CARTS/RENTALS 176,460 4,150 3,550 4,150 1,150 18,000 22,300 27,350 28,500 29,100 21,645 11,420 5,145
GOLF SHOP MERCHANDISE 215,788 1,800 2,000 5,700 1,250 26,250 25,850 26,950 34,450 40,300 27,473 14,700 9,065
FOOD & BEVERAGE 786,921 9,000 10,200 36,480 4,500 103,950 93,060 104,762 111,565 132,060 108,891 50,438 22,015
TOTAL REVENUE 5,507,242 58,735 66,150 241,555 41,675 718,088 590,530 707,862 873,055 1,018,620 688,478 354,808 147,688
COST OF SALES
PRO SHOP 120,776 1,007 1,119 3,190 700 14,692 14,468 15,084 19,282 22,556 15,376 8,228 5,074
FOOD & BEVERAGE 224,956 2,584 2,995 10,780 1,351 29,999 26,856 29,611 31,707 37,411 30,719 14,367 6,576
TOTAL COST OF SALES 345,732 3,592 4,114 13,970 2,051 44,691 41,324 44,695 50,989 59,967 46,096 22,595 11,650
GROSS PROFIT 5,161,510 55,143 62,036 227,585 39,624 673,397 549,206 663,167 822,066 958,653 642,382 332,213 136,038
OPERATING EXPENSES
GOLF CARTS\BAGS\RANGE 484,646 25,622 25,822 26,719 24,365 59,641 43,201 51,692 51,892 51,317 51,017 41,582 31,777
GOLF SHOP 299,105 16,125 16,125 17,158 13,991 29,578 30,793 33,066 31,551 31,551 31,019 27,914 20,233
COURSE SERVICES 137,080 3,952 3,952 4,494 1,000 15,088 15,263 16,940 16,890 16,890 17,215 15,198 10,199
GOLF COURSE MAINTENANCE 2,206,881 180,075 146,927 164,427 378,056 162,601 174,272 165,589 162,142 160,841 187,749 154,868 169,332
WATER & ELECTRIC COST 333,584 27,130 26,130 27,380 28,180 33,620 25,025 26,920 25,840 26,870 29,840 30,230 26,419
GENERAL & ADMINISTRATIVE 563,339 43,332 43,382 44,582 72,032 44,732 48,032 45,382 44,432 44,432 44,132 44,232 44,632
MARKETING 173,263 5,013 5,013 6,108 17,063 22,433 17,689 22,894 20,539 21,214 14,019 12,764 8,519
CLUBHOUSE 171,756 13,988 13,988 13,988 16,488 13,988 13,988 14,488 13,988 14,488 13,988 13,988 14,388
MANAGEMENT FEE 144,084 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007
CAPITAL RESERVES 86,561 876 1,008 3,905 696 11,398 8,986 10,976 13,971 16,343 10,609 5,565 2,229
INSURANCE 90,744 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562
PERSONAL PROPERTY LEASE TAXES 6,000 6,000 0 0 0 0 0 0 0 0 0 0 0
LEASES 354,456 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538
FOOD & BEVERAGE 606,271 35,291 34,241 38,320 21,996 52,590 61,094 73,621 70,801 72,246 61,803 50,023 34,243
TOTAL OPERATING EXPENSES 5,657,771 406,511 365,696 396,187 622,974 494,776 487,451 510,675 501,153 505,299 510,498 445,472 411,079
NET INCOME (496,261)(351,368) (303,660) (168,602) (583,349) 178,621 61,755 152,492 320,913 453,354 131,884 (113,259) (275,041)
NET INCOME %-9.0%-598.2% -459.0% -69.8% -1399.8% 24.9% 10.5% 21.5% 36.8% 44.5% 19.2% -31.9% -186.2%
Average Green Fee $104.43 $48.65 $50.40 $68.50 $69.55 $108.55 $95.60 $112.00 $131.80 $131.80 $106.20 $92.75 $60.25
Average $ Misc. Income per Rd $4.26 $4.61 $3.55 $1.46 $2.30 $3.43 $4.74 $5.58 $5.38 $4.69 $4.33 $3.81 $2.78
Average $ Merchandise per Rd $5.21 $2.00 $2.00 $2.00 $2.50 $5.00 $5.50 $5.50 $6.50 $6.50 $5.50 $4.90 $4.90
Total Average Revenue per Round $113.89 $65.26 $66.15 $84.76 $83.35 $136.78 $125.64 $144.46 $164.73 $164.29 $137.83 $118.27 $79.83
296
2025-2026 ANNUAL PLAN SilverRock Resort RUN DATE: 20-May-25 04:31 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management0.60
0.40
Golf Rounds Total JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
Resident Rnds (Weekday)7,046 153 170 485 85 893 799 833 901 1054 849 510 315
Resident Rnds (Weekend)5,388 117 130 371 65 683 611 637 689 806 649 390 241
Sub-Total Resident Rnds 12,434 270 300 855 150 1575 1410 1470 1590 1860 1499 900 555
% of Total 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30
Public Rnds (Weekday)8,289 180 200 570 100 1050 940 980 1060 1240 999 600 370
Public Rnds (Weekend)6,217 135 150 428 75 788 705 735 795 930 749 450 278
Sub-Total Public Rnds 14,506 315 350 998 175 1838 1645 1715 1855 2170 1748 1050 648
% of Total 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35
Public Twi (Weekday)4,559 99 110 314 55 578 517 539 583 682 549 330 204
Public Twi (Weekend)3,730 81 90 257 45 473 423 441 477 558 450 270 167
Sub-Total Twilight Rnds 8,289 180 200 570 100 1050 940 980 1060 1240 999 600 370
% of Total 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20
Other (Weekday)3,730 81 90 257 45 473 423 441 477 558 450 270 167
Other (Weekend)2,487 54 60 171 30 315 282 294 318 372 300 180 111
Sub-Total Other 6,217 135 350 998 175 1838 1645 1715 1855 2170 1748 1050 648
% of Total 0.15 0.15 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35
Total Rounds 41,445 900 1,000 2,850 500 5,250 4,700 4,900 5,300 6,200 4,995 3,000 1,850
0.45 2,101 1,781 2,473 434 5,223 4,650 5,331 5,306 6,199 #REF!#REF!#REF!
Green Fees 0.55
Resident Rnds (Weekday)33.00$ 33.00$ 45.00$ 49.00$ 49.00$ 49.00$ 60.00$ 60.00$ 60.00$ 49.00$ 49.00$ 49.00$
Resident Rnds (Weekend)33.00$ 33.00$ 45.00$ 49.00$ 49.00$ 49.00$ 60.00$ 60.00$ 60.00$ 49.00$ 49.00$ 49.00$
Public Rnds (Weekday)55.00$ 55.00$ 75.00$ 75.00$ 150.00$ 120.00$ 140.00$ 180.00$ 180.00$ 145.00$ 125.00$ 60.00$
Public Rnds (Weekend)65.00$ 65.00$ 95.00$ 85.00$ 155.00$ 120.00$ 150.00$ 190.00$ 190.00$ 155.00$ 135.00$ 75.00$
Public Twi (Weekday)45.00$ 50.00$ 65.00$ 80.00$ 110.00$ 100.00$ 120.00$ 140.00$ 140.00$ 110.00$ 95.00$ 65.00$
Public Twi (Weekend)55.00$ 60.00$ 75.00$ 80.00$ 115.00$ 115.00$ 130.00$ 145.00$ 145.00$ 115.00$ 100.00$ 75.00$
Other (Weekday)50.00$ 55.00$ 75.00$ 70.00$ 125.00$ 115.00$ 120.00$ 135.00$ 135.00$ 110.00$ 85.00$ 50.00$
Other (Weekend)60.00$ 65.00$ 85.00$ 80.00$ 115.00$ 120.00$ 130.00$ 145.00$ 145.00$ 115.00$ 95.00$ 65.00$
Golf Revenue
Resident Rnds (Weekday) 368,799 5,049$ 5,610$ 21,803$ 4,165$ 43,733$ 39,151$ 49,980$ 54,060$ 63,240$ 41,608$ 24,990$ 15,411$
Resident Rnds (Weekend) 282,023 3,861$ 4,290$ 16,673$ 3,185$ 33,443$ 29,939$ 38,220$ 41,340$ 48,360$ 31,818$ 19,110$ 11,785$
Public Rnds (Weekday)1,134,705 9,900$ 11,000$ 42,750$ 7,500$ 157,500$ 112,800$ 137,200$ 190,800$ 223,200$ 144,855$ 75,000$ 22,200$
Public Rnds (Weekend)907,871 8,775$ 9,750$ 40,613$ 6,375$ 122,063$ 84,600$ 110,250$ 151,050$ 176,700$ 116,134$ 60,750$ 20,813$
Public Twi (Weekday)496,755 4,455$ 5,500$ 20,378$ 4,400$ 63,525$ 51,700$ 64,680$ 81,620$ 95,480$ 60,440$ 31,350$ 13,228$
Public Twi (Weekend)434,266 4,455$ 5,400$ 19,238$ 3,600$ 54,338$ 48,645$ 57,330$ 69,165$ 80,910$ 51,698$ 27,000$ 12,488$
Other (Weekday)412,466 4,050$ 4,950$ 19,238$ 3,150$ 59,063$ 48,645$ 52,920$ 64,395$ 75,330$ 49,451$ 22,950$ 8,325$
Other (Weekend)291,191 3,240$ 3,900$ 14,535$ 2,400$ 36,225$ 33,840$ 38,220$ 46,110$ 53,940$ 34,466$ 17,100$ 7,215$
Total Revenue 4,328,074 43,785$ 50,400$ 195,225$ 34,775$ 569,888$ 449,320$ 548,800$ 698,540$ 817,160$ 530,469$ 278,250$ 111,463$
$98,680 $99,584 $172,993 $42,785 $563,301 $448,957 $492,441 $581,698 $717,929 $461,682 $316,000 $125,000
Avg. Rate 104.43$ 48.65$ 50.40$ 68.50$ 69.55$ 108.55$ 95.60$ 112.00$ 131.80$ 131.80$ 106.20$ 92.75$ 60.25$
Misc Revenue 76.13$ ##########
Club Rental 42,175 800$ 750$ 1,000$ 3,900$ 4,500$ 6,000$ 7,000$ 7,500$ 6,000$ 3,500$ 1,225$
Driving Range Balls 98,500 1,600$ 1,500$ 1,400$ 10,000$ 13,000$ 16,000$ 17,000$ 17,000$ 9,900$ 7,425$ 3,675$
Rider Fees 22,190 1,000$ 1,100$ 1,500$ -$ 2,500$ 3,100$ 3,100$ 3,100$ 3,200$ 2,850$ 495$ 245$
Handicap Fees 4,595 250$ 200$ 250$ 650$ 600$ 700$ 750$ 400$ 400$ 395$ -$ -$
Independent Instructor Fees 6,500 -$ -$ -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ 1,500$ -$ -$
Ball Retreival 2,500 500$ -$ -$ 500$ -$ -$ 500$ -$ -$ 1,000$ -$ -$ -$
Total 176,460 4,150$ 3,550$ 4,150$ 1,150$ 18,000$ 22,300$ 27,350$ 28,500$ 29,100$ 21,645$ 11,420$ 5,145$
297
2025-2026 ANNUAL PLAN SilverRock Resort RUN DATE: 20-May-25 04:26 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
GOLF SHOP - 61 TOTAL JUL.AUG.SEP.OCT.NOV.DEC.JAN.FEB.MAR.APR.MAY JUN.
GOLF SHOP MERCHANDISE SALES
TOTAL # OF ROUNDS 41,445 900 1,000 2,850 500 5,250 4,700 4,900 5,300 6,200 4,995 3,000 1,850
AVERAGE REVENUE / ROUND $5.21 $2.00 $2.00 $2.00 $2.50 $5.00 $5.50 $5.50 $6.50 $6.50 $5.50 $4.90 $4.90
TOTAL MERCHANDISE SALES $215,788 1,800 2,000 5,700 1,250 26,250 25,850 26,950 34,450 40,300 27,473 14,700 9,065
9,500 53,350
MERCHANDISE REVENUE 75.00%25.00%
Soft Goods Sales 161,841 1,350 1,500 4,275 938 19,688 19,388 20,213 25,838 30,225 20,604 11,025 6,799
Hard Goods Sales 53,947 450 500 1,425 313 6,563 6,463 6,738 8,613 10,075 6,868 3,675 2,266
TOTAL MERCHANDISE REVENUE 215,788 1,800 2,000 5,700 1,250 26,250 25,850 26,950 34,450 40,300 27,473 14,700 9,065
COST OF SALES 55.97%55.97% 55.97% 55.97% 55.97% 55.97% 55.97% 55.97% 55.97% 55.97% 55.97% 55.97% 55.97%
COS - Merchandise (58%)125,157 1,044 1,160 3,306 725 15,225 14,993 15,631 19,981 23,374 15,934 8,526 5,258
Purchase Disc Taken - (5%)(6,258)(52) (58) (165) (36) (761) (750) (782) (999) (1,169) (797) (426) (263)
Freight - Merchandise 1,877 16 17 50 11 228 225 234 300 351 239 128 79
TOTAL COST OF SALES 120,776 1,007 1,119 3,190 700 14,692 14,468 15,084 19,282 22,556 15,376 8,228 5,074
GROSS PROFIT 95,011 793 881 2,510 550 11,558 11,382 11,866 15,168 17,744 12,096 6,472 3,991
SALARIES AND BENEFITS 9,414 9,993 8,760 8,248 10,870 12,042 13,527 12,480
Salaries and Wages 215,677 10,768 10,768 11,661 8,601 22,329 23,379 24,099 24,099 24,099 23,639 17,919 14,319
Payroll Taxes 21,028 1,050 1,050 1,137 839 2,177 2,279 2,350 2,350 2,350 2,305 1,747 1,396
Workers' Compensation 12,889 644 644 697 514 1,334 1,397 1,440 1,440 1,440 1,413 1,071 856
Health Insurance/Benefits 30,636 2,553 2,553 2,553 2,553 2,553 2,553 2,553 2,553 2,553 2,553 2,553 2,553
TOTAL SALARIES AND BENEFITS 280,230 15,015 15,015 16,048 12,506 28,393 29,608 30,441 30,441 30,441 29,909 23,289 19,123
OTHER EXPENSES
Office Supplies 3,000 250 250 250 250 250 250 250 250 250 250 250 250
Dues and Subscriptions 2,300 0 0 0 0 0 0 0 0 0 0 2,300
Freight / Delivery 75 0 0 0 25 25 25 0 0 0 0 0 0
Travel 90 0 0 0 0 0 0 15 15 15 15 15 15
Uniforms 2,400 100 100 100 100 300 200 500 200 200 200 200 200
Telephone 1,320 110 110 110 110 110 110 110 110 110 110 110 110
Seminars / Training 3,690 150 150 150 500 0 100 1,250 35 35 35 1,250 35
Miscellaneous 6,000 500 500 500 500 500 500 500 500 500 500 500 500
TOTAL OTHER EXPENSES 18,875 1,110 1,110 1,110 1,485 1,185 1,185 2,625 1,110 1,110 1,110 4,625 1,110
TOTAL EXPENSES 299,105 16,125 16,125 17,158 13,991 29,578 30,793 33,066 31,551 31,551 31,019 27,914 20,233
Seminars/Training - Reimbursement for eligible golf shop employees (Director of Golf, Head Professional & 1st Assistant Golf Professional) for PGA Training, Education and Travel Expenses.
Office Supplies are made up of: Golf Cart Rental Agreements,
Golf Club Rental Agreements, Gift Certificates & Merchandise Bags
Uniforms- Each Full-Time Emp receives (1) shirt per month
298
2025-2026 ANNUAL PLAN SilverRock Resort RUN DATE: 20-May-25 04:26 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
CARTS, BAGROOM & RANGE - 641 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
SALARIES AND BENEFITS
Increase in
Budget 12K 6,574 8,506 4,181 9,821 11,246 12,697 13,780
Salaries and Wages 284,534 13,532 13,532 14,838 8,713 26,960 26,960 34,320 34,320 34,320 34,320 24,960 17,760
Payroll Taxes 35,424 1,685 1,685 1,847 1,085 3,357 3,357 4,273 4,273 4,273 4,273 3,108 2,211
Workers' Compensation 17,004 809 809 887 521 1,611 1,611 2,051 2,051 2,051 2,051 1,492 1,061
Health Insurance/Benefits 27,232 1,702 1,702 1,702 1,702 2,553 2,553 2,553 2,553 2,553 2,553 2,553 2,553
TOTAL SALARIES AND BENEFITS 364,194 17,727 17,727 19,274 12,020 34,481 34,481 43,197 43,197 43,197 43,197 32,112 23,585
153,005 11,258 8,062 9,003 3,900 11,890 15,750 17,092 14,750 15,700 15,750 14,350 15,500
SUPPLIES AND MATERIALS
Range Expendable Supplies 6,750 600 600 150 150 1,800 150 1,000 1,000 150 150 500 500
Towel Replacement 2,182 120 120 120 120 185 195 250 250 250 250 250 72
Bottled Water 30,000 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
Cart Supplies 1,850 0 0 0 500 500 500 75 75 50 50 50 50
Range Balls 15,000 0 0 0 0 15,000 0 0 0 0 0 0 0
TOTAL SUPPLIES AND MATERIALS 55,782 3,220 3,220 2,770 3,270 19,985 3,345 3,825 3,825 2,950 2,950 3,300 3,122
REPAIRS AND MAINTENANCE
Equipment Repair - Golf 3,600 300 300 300 300 300 300 300 300 300 300 300 300
TOTAL REPAIRS AND MAINTENANCE 3,600 300 300 300 300 300 300 300 300 300 300 300 300
OTHER EXPENSES
Expendable Supplies 9,600 800 800 800 800 800 800 800 800 800 800 800 800
Printing / Stationary 420 0 0 0 0 0 0 70 70 70 70 70 70
Cart Maintenance & Repairs 26,400 2,100 2,300 2,100 2,300 2,100 2,300 2,100 2,300 2,100 2,300 2,100 2,300
Freight / Delivery 450 75 75 75 75 75 75 0 0 0 0 0 0
Uniforms 5,200 0 0 0 2,000 500 500 0 0 500 0 1,500 200
Laundry and Linen 9,600 800 800 800 800 800 800 800 800 800 800 800 800
Miscellaneous 9,400 600 600 600 2,800 600 600 600 600 600 600 600 600
TOTAL OTHER EXPENSES 61,070 4,375 4,575 4,375 8,775 4,875 5,075 4,370 4,570 4,870 4,570 5,870 4,770
TOTAL EXPENSES 484,646 25,622 25,822 26,719 24,365 59,641 43,201 51,692 51,892 51,317 51,017 41,582 31,777
Expendable Supplies are made up of: - Scorecards, Tees, Pencils, Trash Bags,
Cups & First Aid Supplies.
Uniforms- Each employee receives 4 shirts, 1 hat per season
299
2025-2026 ANNUAL PLAN SilverRock Resort RUN DATE: 20-May-25 04:31 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
COURSE SERVICES - 643 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
SALARIES AND BENEFITS
increas 5K
current 6K 1,850 1,400 2,590 800 5,667 5,700 5,700
Salaries and Wages 115,017 3,264 3,264 3,689 0 12,800 12,800 14,400 14,400 14,400 14,400 12,960 8,640
Payroll Taxes 11,214 318 318 360 0 1,248 1,248 1,404 1,404 1,404 1,404 1,264 842
Workers' Compensation 6,873 195 195 220 0 765 765 861 861 861 861 774 516
TOTAL SALARIES AND BENEFITS 133,105 3,777 3,777 4,269 0 14,813 14,813 16,665 16,665 16,665 16,665 14,998 9,999
SUPPLIES AND MATERIALS
Expendable Supplies 1,050 50 50 100 100 100 100 100 100 100 100 75 75
TOTAL SUPPLIES AND MATERIALS 1,050 50 50 100 100 100 100 100 100 100 100 75 75
OTHER EXPENSES
Uniforms 2,125 75 75 75 800 75 250 75 75 75 400 75 75
Safety Equipment 600 50 50 50 50 50 50 50 50 50 50 50 50
Miscellaneous 200 0 0 0 50 50 50 50 0 0 0 0 01
TOTAL OTHER EXPENSES 2,926 125 125 125 900 175 350 176 125 125 450 125 125
TOTAL COURSE SERVICES EXPENSES 137,080 3,952 3,952 4,494 1,000 15,088 15,263 16,940 16,890 16,890 17,215 15,198 10,199
Expendable Supplies are made up of: Clipboards, Paper (starter sheets, ranger sheets), Towels, Trash Bags
Uniforms- Each employee receives 4 shirts, 1 hat per season
300
SilverRock Resort RUN DATE: 20-May-25 04:31 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
MAINTENANCE DEPARTMENT - 63 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
SALARIES AND BENEFITS
Salaries and Wages 847,222 61,134 62,684 62,684 72,107 71,081 74,210 75,284 75,232 75,238 75,238 72,079 70,250
Overtime Hourly Wages 30,518 0 1,824 1,824 16,000 2,052 0 0 2,106 2,500 2,106 2,106 0
Payroll Taxes 85,580 5,961 6,290 6,290 8,590 7,130 7,235 7,340 7,540 7,579 7,541 7,233 6,849
Workers' Compensation 31,232 2,201 2,300 2,300 2,980 2,608 2,672 2,710 2,759 2,769 2,759 2,645 2,529
Health Insurance/Benefits 160,013 12,838 12,838 12,838 12,838 13,689 13,689 13,689 13,689 13,689 13,689 13,689 12,838
TOTAL SALARIES AND BENEFITS 1,154,564 82,134 85,936 85,936 112,515 96,560 97,806 99,023 101,326 101,775 101,333 97,752 92,466
SUPPLIES AND MATERIALS
Fertilizer 122,800 10,000 4,300 9,000 30,000 10,000 10,000 10,000 6,000 6,000 15,000 4,500 8,000
Flowers/Plants 13,000 0 0 0 6,000 0 0 5,000 0 0 0 2,000 0
Gas & Oils 81,600 6,800 6,800 6,800 6,800 6,800 6,800 6,800 6,800 6,800 6,800 6,800 6,800
Golf Course Accessories 16,000 0 0 0 14,000 0 0 0 0 2,000 0 0 0
Chemicals & Pesticides 56,000 14,000 2,000 8,000 8,000 5,000 0 0 6,000 0 8,000 0 5,000
POA Control 10,000 0 0 0 0 0 10,000 0 0 0 0 0 0
Sand/Mulch/Bunker 52,500 5,000 0 5,000 12,500 2,500 5,000 2,500 2,500 2,500 12,500 2,500 0
Seed 145,000 0 0 0 140,000 5,000 0 0 0 0 0 0
Small Tools 6,000 500 500 500 500 500 500 500 500 500 500 500 500
Sod 8,000 0 2,500 1,000 0 0 0 0 0 0 0 0 4,500
Topdressing 13,000 5,000 4,000 0 0 0 0 0 0 0 0 0 4,00016,000 0
TOTAL SUPPLIES AND MATERIALS 539,900 57,300 20,100 30,300 217,800 24,800 37,300 24,800 21,800 17,800 42,800 16,300 28,800
REPAIRS AND MAINTENANCE
Buildings & Bridges 6,000 500 500 500 500 500 500 500 500 500 500 500 500
Equipment 54,000 3,500 4,000 4,500 10,000 5,000 3,000 3,000 3,500 5,000 5,000 4,000 3,500
Irrigation System 40,500 4,500 4,500 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,500 3,500 3,500
Pumps 10,500 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 500 0
Lake Maint Contract 52,152 4,346 4,346 4,346 4,346 4,346 4,346 4,346 4,346 4,346 4,346 4,346 4,346
Trees 16,550 0 0 6,000 550 0 0 0 0 0 0 0 10,000
TOTAL REPAIRS AND MAINTENANCE 179,702 13,846 14,346 19,346 19,396 13,846 11,846 11,846 12,346 13,846 14,346 12,846 21,846
2025-2026 ANNUAL PLAN
301
SilverRock Resort RUN DATE: 20-May-25 04:31 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
MAINTENANCE DEPARTMENT - 63 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
2025-2026 ANNUAL PLAN
OTHER EXPENSES
Contract Services Soil/Tissue Tests 2,000 0 0 0 0 0 0 0 0 0 0 2,000 0
Dues and Subscriptions 900 0 0 0 0 0 0 800 0 0 0 0 100
Employee Education 4,700 0 0 1,400 0 0 400 2,500 250 0 50 50 50
Equipment Rental 3,400 200 150 150 1,000 600 200 200 200 200 200 200 100
Auto Expense 4,800 400 400 400 400 400 400 400 400 400 400 400 400
Licenses and Permits 4,300 100 0 0 250 0 50 0 0 1,000 2,900 0 0
Miscellaneous 1,200 100 100 100 100 100 100 100 100 100 100 100 100
Supplies 5,950 750 750 750 500 500 500 500 500 500 500 100 100
Propane/Natural Gas 360 30 30 30 30 30 30 30 30 30 30 30 30
Safety Equipment & Training 3,850 200 100 750 800 500 400 400 200 200 100 100 100
Telephone/DSL 5,700 475 475 475 475 475 475 475 475 475 475 475 475
Waste/Trash Removal 7,200 600 600 600 600 600 600 600 600 600 600 600 600
Uniforms & Linen/Towels 15,600 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300 1,300
TOTAL OTHER EXPENSES 59,960 4,155 3,905 5,955 5,455 4,505 4,455 7,305 4,055 4,805 6,655 5,355 3,355
TOTAL MAINTENANCE EXP. (EXCL Landscaping)1,934,126 157,435 124,287 141,537 355,166 139,711 151,407 142,974 139,527 138,226 165,134 132,253 146,467
4,500
LANDSCAPE 13,000 12,200 12,700 13,100 11,400 13,800 12,600 9,600
Contract Labor 264,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000
Landscape Wages & Benefits 264,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000 22,000
Small Tools 1,025 100 100 100 100 100 75 75 75 75 75 75 75
Repairs & Maintenance - Drip Irrigation 4,250 250 250 500 500 500 500 250 250 250 250 250 500
Uniforms 3,480 290 290 290 290 290 290 290 290 290 290 290 290
TOTAL LANDSCAPE MAINTENANCE 272,755 22,640 22,640 22,890 22,890 22,890 22,865 22,615 22,615 22,615 22,615 22,615 22,865
COURSE & LANDSCAPE MAINTENANCE TOTAL 2,206,881 180,075 146,927 164,427 378,056 162,601 174,272 165,589 162,142 160,841 187,749 154,868 169,332
(EXCL UTILITIES)
WATER & ELECTRICITY COSTS
Water Cost 97,244 8,630 7,630 8,880 9,680 14,480 3,785 5,680 4,600 5,630 8,600 11,730 7,919
Electricity Cost 236,340 18,500 18,500 18,500 18,500 19,140 21,240 21,240 21,240 21,240 21,240 18,500 18,500
TOTAL WATER AND ELECTRIC COST 333,584 27,130 26,130 27,380 28,180 33,620 25,025 26,920 25,840 26,870 29,840 30,230 26,419
TOTAL COURSE MAINTENANCE EXPENSES 2,540,465 207,205 173,057 191,807 406,236 196,221 199,297 192,509 187,982 187,711 217,589 185,098 195,751
302
SilverRock Resort RUN DATE: 20-May-25 11:42 AM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
G & A DEPARTMENT - 67 TOTAL JUL.AUG.SEP.OCT.NOV.DEC.JAN.FEB.MAR.APR.MAY JUN.
SALARIES AND BENEFITS
Salaries and Wages 330,827 27,569 27,569 27,569 27,569 27,569 27,569 27,569 27,569 27,569 27,569 27,569 27,569
Payroll Taxes 32,256 2,688 2,688 2,688 2,688 2,688 2,688 2,688 2,688 2,688 2,688 2,688 2,688
Workers' Compensation 26,141 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178 2,178
Health Insurance/Benefits 61,776 5,148 5,148 5,148 5,148 5,148 5,148 5,148 5,148 5,148 5,148 5,148 5,148
TOTAL SALARIES AND BENEFITS 450,999 37,583 37,583 37,583 37,583 37,583 37,583 37,583 37,583 37,583 37,583 37,583 37,583
REPAIRS AND MAINTENANCE
Equipment Repair 7,300 150 150 1,000 1,500 900 850 700 500 750 450 250 100
TOTAL REPAIRS AND MAINTENANCE 7,300 150 150 1,000 1,500 900 850 700 500 750 450 250 100
OTHER EXPENSES
Office Supplies 1,260 105 105 105 105 105 105 105 105 105 105 105 105
Printing / Stationary 3,300 100 100 100 100 100 400 400 400 400 400 400 400
Postage 900 75 75 75 75 75 75 75 75 75 75 75 75
Recruiting / Relocation 1,200 0 0 150 150 150 200 150 200 200 0 0 0
Dues and Subscriptions 1,550 50 0 300 50 50 50 100 200 50 50 50 600
Freight / Delivery 600 50 50 50 50 50 50 50 50 50 50 50 50
Travel 1,100 0 100 0 0 0 0 0 100 0 200 500 200
Promotion 1,200 100 100 100 100 100 100 100 100 100 100 100 100
Auto Expense 6,000 500 500 500 500 500 500 500 500 500 500 500 500
Equipment Rental (Copier/Storage/Cell Phone) 6,000 500 500 500 500 500 500 500 500 500 500 500 500
Uniforms 2,000 150 150 150 350 150 150 150 150 150 150 150 150
Professional Fees (I.T. & Safety Fees)45,000 1,500 1,500 1,500 28,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Seminars / Training 3,400 200 200 200 200 200 200 1,200 200 200 200 200 200
Payroll Processing 20,520 1,710 1,710 1,710 1,710 1,710 1,710 1,710 1,710 1,710 1,710 1,710 1,710
Computer Supplies (POS Support Fees)6,300 500 500 500 500 500 500 500 500 500 500 500 800
Bank & ADP Fees 1,080 90 90 90 90 90 90 90 90 90 90 90 90
Miscellaneous 10,000 500 500 500 500 1,000 4,000 500 500 500 500 500 500
TOTAL OTHER EXPENSES 111,410 6,130 6,180 6,530 33,480 6,780 10,130 7,630 6,880 6,630 6,630 6,930 7,480
TOTAL G & A EXPENSES 569,709 43,863 43,913 45,113 72,563 45,263 48,563 45,913 44,963 44,963 44,663 44,763 45,163
Uniforms- Benefit to be shared between GM & Controller
Entertainment & Promotion - GM promoting property for potential clients
2025-2026 ANNUAL PLAN
303
2025-2026 ANNUAL PLAN SilverRock Resort MARKETING 20-May-25 11:42 AM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
MARKETING DEPARTMENT - 66 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
SALARIES AND BENEFITS
Salaries and Wages 15,000 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250 1,250
Payroll Taxes 1,463 122 122 122 122 122 122 122 122 122 122 122 122
Workers' Compensation 1,185 99 99 99 99 99 99 99 99 99 99 99 99
Health Insurance/Benefits 5,957 0 0 0 0 0 851 851 851 851 851 851 851
TOTAL SALARIES AND BENEFITS 23,605 1,471 1,471 1,471 1,471 1,471 2,322 2,322 2,322 2,322 2,322 2,322 2,322
OTHER EXPENSES
Office Supplies 1,200 100 100 100 100 100 100 100 100 100 100 100 100
Printing / Stationary 4,425 0 0 200 3,000 200 200 200 125 125 125 125 125
Postage 600 50 50 50 50 50 50 50 50 50 50 50 50
Contract Services Web Page 1,800 150 150 150 150 150 150 150 150 150 150 150 150
Dues and Subscriptions 735 0 0 0 0 0 0 35 400 300 0 0 0
Uniforms 600 0 0 0 300 50 50 50 50 50 50 0 0
Telephone 1,200 100 100 100 100 100 100 100 100 100 100 100 100
Civic, Community and Trade Show 2,250 75 75 75 75 750 750 75 75 75 75 75 75
Public Relations 1,000 0 0 0 0 0 0 500 500 0 0 0 0
Promotions / Meals 300 25 25 25 25 25 25 25 25 25 25 25 25
Promotion - (Media, Vendor Days, etc)700 0 0 0 50 50 50 300 50 50 50 50 50
Advertising (Ad Purchases) 113,787 2,566 2,566 3,461 10,266 15,961 11,366 16,461 14,066 15,341 8,446 8,741 4,546
Collateral Material - (Scorecards, Rack Cds, Tees, Pencils, Ball Markers)21,000 500 500 500 1,500 3,500 2,500 2,500 2,500 2,500 2,500 1,000 1,000
Miscellaneous 350 0 0 0 0 50 50 50 50 50 50 50
TOTAL OTHER EXPENSES 149,947 3,566 3,566 4,661 15,616 20,986 15,391 20,596 18,241 18,916 11,721 10,466 6,221
TOTAL MARKETING EXPENSES 173,552 5,037 5,037 6,132 17,087 22,457 17,713 22,918 20,563 21,238 14,043 12,788 8,543
Promotion/Meals - Off property events (Chamber Mixers, Rotaries and
entertaining potential clients)
Promotion/Media/Vendor Days - Radio/TV Onsite Broadcasting.
Vendor Days - Show casing property in exchange for positive publicity
304
SilverRock Resort MARKETING 20-May-25 11:42 AM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
TEMPORARY CLUBHOUSE - 800 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
SUPPLIES AND MATERIALS
Expendable Supplies 2,400 200 200 200 200 200 200 200 200 200 200 200 200
Laundry Supplies 3,840 320 320 320 320 320 320 320 320 320 320 320 320
TOTAL SUPPLIES AND MATERIALS 6,240 520 520 520 520 520 520 520 520 520 520 520 520
REPAIRS AND MAINTENANCE
Building Structures 3,600 300 300 300 300 300 300 300 300 300 300 300 300
Restaurant Repairs 8,400 700 700 700 700 700 700 700 700 700 700 700 700
Equipment Repair 8,400 700 700 700 700 700 700 700 700 700 700 700 700
TOTAL REPAIRS AND MAINTENANCE 20,400 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700
OTHER EXPENSES
Contract Services Cleaning 8,000 500 500 500 2,500 500 500 500 500 500 500 500 500
Telephone 21,000 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Cable-Roadrunner 5,040 420 420 420 420 420 420 420 420 420 420 420 420
Water 7,296 608 608 608 608 608 608 608 608 608 608 608 608
Safety Equipment 1,200 100 100 100 100 100 100 100 100 100 100 100 100
Propane Gas 12,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Flowers and Decorations 1,900 0 0 0 500 0 0 500 0 500 0 0 400
Building Security (Roving Patrol)88,680 7,390 7,390 7,390 7,390 7,390 7,390 7,390 7,390 7,390 7,390 7,390 7,390
Miscellaneous 0 0 0 0 0 0 0 0 0 0 0 0 0
TOTAL OTHER EXPENSES 145,116 11,768 11,768 11,768 14,268 11,768 11,768 12,268 11,768 12,268 11,768 11,768 12,168
TOTAL CLUBHOUSE EXPENSES 171,756 13,988 13,988 13,988 16,488 13,988 13,988 14,488 13,988 14,488 13,988 13,988 14,388
Expendable Supplies made up of: Locksmith, Trashbags, Lightbulbs, Mats,
Items related to Maintenance of Clubhouse
2025-2026 ANNUAL PLAN
305
SilverRock Resort RUN DATE: 20-May-25 04:26 PM
Projections - July 2025 to June 2026 PREPARED BY: Landmark Golf Management
MISC. DEPARTMENT - 980 & 990 TOTAL JUL. AUG. SEP. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUN.
12,500
MISC OTHER EXPENSES
Management Fee - Fixed 144,084 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007 12,007
FF&E Reserve (2.0%)86,561 876 1,008 3,905 696 11,398 8,986 10,976 13,971 16,343 10,609 5,565 2,229
General Liability Insurance 90,744 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562 7,562
Personal Property Taxes 6,000 6,000 0 0 0 0 0 0 0 0 0 0 0
327,389 26,445 20,577 23,474 20,265 30,967 28,555 30,545 33,540 35,912 30,178 25,134 21,798
LEASE/RENTAL EXPENSES
Golf Course Maintenance Lease 288,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000
GPS Lease (Up-Link)61,656 5,138 5,138 5,138 5,138 5,138 5,138 5,138 5,138 5,138 5,138 5,138 5,138
Equipment Rental Other 4,800 400 400 400 400 400 400 400 400 400 400 400 400
354,456 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538 29,538
2025-2026 ANNUAL PLAN
306
RUN DATE: 20-May-25 04:31 PM
PREPARED BY: Landmark Golf Management
FOOD & BEVERAGE DEPT - 62 TOTAL JUL.AUG.SEP.OCT.NOV.DEC.JAN.FEB.MAR.APR.MAY JUN.
FOOD REVENUE
TOTAL NUMBER OF ROUNDS 41,445 900 1,000 2,850 500 5,250 4,700 4,900 5,300 6,200 4,995 3,000 1,850
FOOD REVENUE
Snack Shop/Terrace Food 342,805$ 4,500$ 5,000$ 17,100$ 2,000$ 47,250$ 42,300$ 44,100$ 47,700$ 55,800$ 44,955$ 21,000$ 11,100$
Beverage Cart Food 39,095$ 225$ 500$ 2,138$ 500$ 5,250$ 4,700$ 4,900$ 5,300$ 6,200$ 4,995$ 3,000$ 1,388$
Other Food Income -$ -$ -$ -$ -$ -$ -$
Non-Taxable Tournament Site Fees -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Special Events -$ -$ -$ -$ -$
TOTAL FOOD REVENUE 381,900$ 4,725$ 5,500$ 19,238$ 2,500$ 52,500$ 47,000$ 49,000$ 53,000$ 62,000$ 49,950$ 24,000$ 12,488$
9,254$ 7,063$ 17,972$ 2,621$ 32,205$ 20,946$ 30,377$ 29,047$
BEVERAGE REVENUE
Snack Shop/Terrace Beer & Wine 145,440$ 1,080$ 1,200$ 3,420$ 600$ 21,000$ 18,800$ 19,600$ 21,200$ 24,800$ 19,980$ 10,800$ 2,960$
Snack Shop/Terrace Sodas 36,360$ 270$ 300$ 855$ 150$ 5,250$ 4,700$ 4,900$ 5,300$ 6,200$ 4,995$ 2,700$ 740$
Beverage Cart Beer & Wine 198,216$ 2,633$ 2,800$ 7,980$ 625$ 23,100$ 20,680$ 29,645$ 29,150$ 35,805$ 29,970$ 11,250$ 4,579$
Beverage Cart Sodas 25,004$ 293$ 400$ 4,988$ 625$ 2,100$ 1,880$ 1,617$ 2,915$ 3,255$ 3,996$ 1,688$ 1,249$
TOTAL BEVERAGE REVENUE 405,021$ 4,275$ 4,700$ 17,243$ 2,000$ 51,450$ 46,060$ 55,762$ 58,565$ 70,060$ 58,941$ 26,438$ 9,528$
7,174$ 5,780$ 12,209$ 1,939$ 15,385$ 12,175$ 23,905$ 24,530$
TOTAL FOOD & BEVERAGE REVENUE 786,921$ 9,000$ 10,200$ 36,480$ 4,500$ 103,950$ 93,060$ 104,762$ 111,565$ 132,060$ 108,891$ 50,438$ 22,015$
LESS COST OF SALES 1$
COS - Food (37%)137,484$ 1,701$ 1,980$ 6,926$ 900$ 18,900$ 16,920$ 17,640$ 19,080$ 22,320$ 17,982$ 8,640$ 4,496$
COS - Beer & Wine (25%)72,131$ 742.50$ 840.00$ 2,394.00$ 257.25$ 9,261.00$ 8,290.80$ 10,341.45$ 10,573.50$ 12,727.05$ 10,489.50$ 4,630.50$ 1,583.14$
COS - Sodas (27%)15,341$ 140.63$ 175.00$ 1,460.63$ 193.75$ 1,837.50$ 1,645.00$ 1,629.25$ 2,053.75$ 2,363.75$ 2,247.75$ 1,096.88$ 497.19$
COS- Employee Meals -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
TOTAL COST OF SALES 224,956$ 2,584$ 2,995$ 10,780$ 1,351$ 29,999$ 26,856$ 29,611$ 31,707$ 37,411$ 30,719$ 14,367$ 6,576$
GROSS PROFIT 561,965$ 6,416$ 7,205$ 25,700$ 3,149$ 73,952$ 66,204$ 75,151$ 79,858$ 94,649$ 78,172$ 36,070$ 15,439$
SALARIES AND BENEFITS
Salaries and Wages 391,053$ 19,908$ 19,908$ 22,420$ 10,055$ 33,257$ 41,995$ 49,209$ 49,209$ 49,209$ 42,732$ 32,566$ 20,585$
Payroll Taxes 43,016$ 2,190$ 2,190$ 2,466$ 1,106$ 3,658$ 4,619$ 5,413$ 5,413$ 5,413$ 4,701$ 3,582$ 2,264$
Workers' Compensation 14,078$ 717$ 717$ 807$ 362$ 1,197$ 1,512$ 1,772$ 1,772$ 1,772$ 1,538$ 1,172$ 741$
Health Insurance 73,168$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$ 6,097$
TOTAL SALARIES AND BENEFITS 521,315$ 28,911$ 28,911$ 31,790$ 17,621$ 44,210$ 54,223$ 62,491$ 62,491$ 62,491$ 55,068$ 43,418$ 29,688$
SUPPLIES AND MATERIALS #REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
Expendable Supplies 4,280$ 300$ 300$ 300$ 580$ 200$ 400$ 400$ 400$ 400$ 400$ 300$ 300$
Bar Utensils 1,250$ 150$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
Menus, Napkins and Placemats 3,825$ 175$ 175$ 175$ 500$ 250$ 250$ 550$ 350$ 350$ 350$ 350$ 350$
TOTAL SUPPLIES AND MATERIALS 9,355$ 625$ 575$ 575$ 1,180$ 550$ 750$ 1,050$ 850$ 850$ 850$ 750$ 750$
REPAIRS AND MAINTENANCE
Equipment Repair 5,900$ 400$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$
TOTAL REPAIRS AND MAINTENANCE 5,900$ 400$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 500$
OTHER EXPENSES
Office Supplies 1,500$ 100$ 100$ 100$ 250$ 250$ 100$ 100$ 100$ 100$ 100$ 100$ 100$
Phone 857$ 71$ 71$ 71$ 71$ 71$ 71$ 71$ 76$ 71$ 71$ 71$ 71$
Equipment Rental 1,285$ 109$ 109$ 109$ 95$ 109$ 100$ 109$ 109$ 109$ 109$ 109$ 109$
Natural Gas - Propane 12,000$ 2,000$ -$ 2,000$ -$ 2,000$ -$ 2,000$ -$ 2,000$ -$ 2,000$ -$
Non-Capital Equipment 2,050$ 100$ 100$ 100$ 50$ 50$ 50$ 700$ 700$ 50$ 50$ 50$ 50$
Uniforms 4,300$ 150$ 150$ 150$ 1,500$ 150$ 500$ 250$ 250$ 350$ 550$ 150$ 150$
Laundry and Linen 8,850$ 650$ 650$ 650$ -$ 650$ 650$ 1,200$ 1,200$ 1,200$ 650$ 650$ 700$
Bank Fees 20,630$ 1,150$ 1,150$ 1,250$ -$ 2,400$ 2,500$ 2,500$ 2,700$ 2,700$ 2,080$ 1,150$ 1,050$
Seminars / Training 225$ 25$ 25$ 25$ 25$ -$ -$ -$ 25$ 25$ 25$ 25$ 25$
Cleaning Supplies 7,400$ 400$ 400$ 400$ -$ 850$ 850$ 950$ 950$ 950$ 950$ 350$ 350$
Flowers and Decorations 2,604$ 100$ 100$ 100$ 204$ 300$ 300$ 300$ 250$ 250$ 300$ 200$ 200$
Licenses and Permits 1,800$ -$ 900$ -$ -$ -$ -$ 900$ -$ -$ -$ -$
Miscellaneous 6,200$ 500$ 500$ 500$ 500$ 500$ 500$ 500$ 600$ 600$ 500$ 500$ 500$
TOTAL OTHER EXPENSES 69,701$ 5,355$ 4,255$ 5,455$ 2,695$ 7,330$ 5,621$ 9,580$ 6,960$ 8,405$ 5,385$ 5,355$ 3,305$ 2,500$ 3,809$ 1,773$ 2,860$ 10,545$ 5,600$ 6,100$ 9,000$ 7,900$ 9,700$ 6,100$ 4,500$
TOTAL EXPENSES 606,271$ 35,291$ 34,241$ 38,320$ 21,996$ 52,590$ 61,094$ 73,621$ 70,801$ 72,246$ 61,803$ 50,023$ 34,243$
TOTAL FOOD & BEVERAGE PROFIT (Loss)(44,307)$ (28,876)$ (27,036)$ (12,620)$ (18,847)$ 21,361$ 5,110$ 1,530$ 9,057$ 22,403$ 16,369$ (13,953)$ (18,804)$ #REF!
2024-2025 Annual Budget 2024-2025 Annual Budget
307
2025–2026 Marketing Plan
Objective
To expand brand awareness for SilverRock Resort, promote the Arnold Palmer Classic Course as a
premier golf destination in the Coachella Valley, and increase golf and golf-related revenues.
Given the ongoing construction delays surrounding the resort—luxury hotels, spa, convention
center, permanent clubhouse, and private residences—it will be essential to continually market
SilverRock in a positive light throughout all phases of development.
Budget Overview
The 2025–2026 Marketing Plan is based on a slightly reduced budget of $171,186. It includes
spending on:
•Print advertising
•Television
•Digital marketing
•Social media
•Collateral materials
•Partial tournament coordinator salary
•Public relations
•Supplies
•Website and email marketing
Of the total, $113,787 is allocated to advertising efforts.
Print Advertising
Print advertising will be reduced again this year but will maintain a presence in core local and
regional publications, including:
•Golfing Palm Springs
•Desert Golf & Tennis
•CV Golf Guides
•Desert Golfing Digest
These ads target Coachella Valley residents and resort/tourist golfers across Southern California.
Most print campaigns now include bundled digital placements for added exposure.
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TV & Radio
SilverRock will continue running 30-second television spots on local network affiliates. No new
commercials are planned until construction nears completion and the new clubhouse is operational.
No radio advertising is budgeted for this fiscal year.
In-Room Media
SilverRock commercials continue to run in partnership with the Travelers Channel, which is
broadcast in 18 local hotels representing over 3,500 rooms throughout the Coachella Valley.
The Travelers Channel serves as a visual concierge for hotel guests, promoting area attractions,
restaurants, history, and services.
Digital Marketing
Digital efforts include display banners on geo-targeted platforms such as:
•ESPN LA
•GolfChannel.com
•PGA.com
•SCGA.com
Targeted keywords include "Golf," "Best Golf Courses," and "Tee Times in Greater Palm
Springs/La Quinta," resulting in over 10 million impressions. SilverRock will continue strategic
partnerships to maintain a strong digital presence.
Social Media
In partnership with GolfNow, SilverRock will maintain a strong and growing presence on platforms
like Facebook and Instagram.
•The Facebook page has nearly 20,000 followers and is a key communication tool.
•Instagram efforts will expand, with more short-form “beauty clips” showcasing the golf
course.
Online Reviews, Reputation Management & Word-of-Mouth
309
Online platforms such as Google, Yelp, and GolfPass (powered by GolfNow) are actively
monitored. All reviews receive a response within 48 hours.
Reputation management remains a critical priority—especially during ongoing construction—to
ensure guest satisfaction and maintain SilverRock’s standing as a top golf destination.
Content Email Marketing
SilverRock will continue to collaborate with select publications and partners to deploy content-
driven email marketing. These campaigns are designed to engage subscribers and promote both golf
and food & beverage offerings.
Website & Online Bookings
Most tee times are now booked online and prepaid at the time of booking. A continued focus will be
placed on:
•Enhancing the mobile-friendly website
•Improving user experience across desktop, tablet, and mobile
•Promoting digital gift card purchases
•Showcasing the SilverRock Grill menus (breakfast & lunch)
SilverRock also offers a free app (available on iOS and Android), allowing golfers to book tee
times instantly with no booking fees.
Junior Golf Initiatives
SilverRock proudly supports junior golf through:
•Junior lessons and rates
•Hosting the La Quinta High School Boys and Girls Golf Teams
•Continued participation in the SCGA Youth on Course program, which allows juniors to
access golf at affordable green fees.
Collateral Materials
Marketing collateral such as rack cards, scorecards, and information packets will be produced as
needed. These materials promote SilverRock’s identity and history, including its role as the former
Home Course of the Bob Hope Classic (2008–2011).
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City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: APPROVE AGREEMENT FOR CONTRACT SERVICES WITH AK
JOHNSTON LLC FOR SPECIAL EVENT AUDIO AND VISUAL SERVICES
RECOMMENDATION
Approve Agreement for Contract Services with AK Johnston LLC. for special event audio
and visual services.
EXECUTIVE SUMMARY
The City’s community event lineup includes a variety of family-friendly experiences
that provide an opportunity for residents and visitors to participate in fun, engaging,
and memorable activities throughout the year.
On January 24, 2025, staff published a Request for Proposal (RFP) seeking a
vendor to provide audio and visual (AV) services for City events including the
Veterans Recognition Ceremony, Annual Tree Lighting, and City Birthday
Celebration; 4 proposals were received.
AK Johnston LLC. (AK Johnston) was selected as best qualified based on their
experience, available resources, and ability to elevate signature City events. Staff
seek Council approval for a 1-year agreement (Attachment 1), with the option to
extend for 2 additional years.
FISCAL IMPACT
Total estimated cost per the proposed agreement is not to exceed $960,000, as detailed
in the table below, for the initial 1-year term and an optional 2-year extension, based on
successful performance by the vendor. The contingency is intended to account for
anticipated rises in labor, transportation, and equipment costs. Funds will be budgeted
per fiscal year (FY) in accordance with the agreement in the Community Experiences
account no. 101-3003-60149.
Term Estimated Cost
FY 2025/26 $300,000
FY 2026/27 $300,000
FY 2027/28 $315,750
Contingency FYs 2025/26 to 2027/28
(calculated at 5%) $ 44,250
Grand Total: $960,000
BUSINESS SESSION ITEM NO. 4
311
BACKGROUND/ANALYSIS
The City of La Quinta is committed to offering high-quality community events that attract
residents and visitors, enhance community pride, and support local businesses. The
annual event lineup includes a variety of family-friendly experiences including the
Veterans Recognition Ceremony, Annual Tree Lighting, City Birthday Celebration, and
Concerts in the Park Series. To ensure these events are successful and memorable,
professional AV services are essential for delivering clear sound, engaging visuals, and
seamless event execution.
On January 24, 2025, staff published an RFP seeking qualified AV vendors to partner
with the City for upcoming events; and 4 proposals were received. The RFP was
published on the City website and distributed to several AV vendors throughout Southern
California.,. Each vendor was interviewed by a panel of staff members from the
Community Services Department and City Manager’s Office. The interview panel
unanimously recommend AK Johnston as the preferred AV vendor due to their extensive
experience and proven track record in providing AV services for large-scale public events
across the nation. The company stands out for its reliability and innovative approach to
event production, supported by state-of-the-art equipment and a highly technical team
that ensures exceptional sound, lighting, and stage quality. Furthermore, AK Johnston
has proposed enhancements such as interactive event elements and creative stage
designs, all of which promise to elevate the City’s events, attract more visitors, and enrich
the overall experience. Their commitment to punctuality and efficiency also guarantees
that events will begin on time and proceed smoothly, minimizing disruptions and
maximizing enjoyment for all attendees.
The cost for enhanced AV services exceeds that of previous years; however, this
investment is justified by the anticipated improvements in service quality and operational
efficiency. Quality AV is a cornerstone of successful events, and the benefits, including
improved sound clarity, professional staging, and innovative features, will be immediately
apparent to event attendees. These improvements are expected to increase event
attendance, boost local economic activity, and further solidify La Quinta’s reputation as a
premier destination for community gatherings. If approved, AK Johnston will begin AV
services for the City’s events in FY 2025/26.
ALTERNATIVES
Council may direct staff to explore other vendors for AV services.
Prepared by: Michael Calderon, Senior Management Analyst
Approved by: Christina Calderon, Community Services Deputy Director
Attachments: 1. Agreement for Contract Services with AK Johnston
2. AK Johnston Case Studies
312
AGREEMENT FOR CONTRACT SERVICES
THIS AGREEMENT FOR CONTRACT SERVICES (the “Agreement”) is made and
entered into by and between the CITY OF LA QUINTA, (“City”), a California municipal
corporation, and AKJOHNSTON, California Limited Liability Corporation, with a place
of business at 533 S. Rose Street, Anaheim, California 92805 (“Contracting Party”).
The parties hereto agree as follows:
1.SERVICES OF CONTRACTING PARTY.
1.1 Scope of Services. In compliance with all terms and conditions of this
Agreement, Contracting Party shall provide audio-visual services for the Cities community
events, as specified in the “Scope of Services” attached hereto as “Exhibit A” and
incorporated herein by this reference (the “Services”). Contracting Party represents and
warrants that Contracting Party is a provider of first-class work and/or services and
Contracting Party is experienced in performing the Services contemplated herein and, in
light of such status and experience, Contracting Party covenants that it shall follow
industry standards in performing the Services required hereunder, and that all materials,
if any, will be of good quality, fit for the purpose intended. For purposes of this Agreement,
the phrase “industry standards” shall mean those standards of practice recognized by
one or more first-class firms performing similar services under similar circumstances.
1.2 Compliance with Law. All Services rendered hereunder shall be provided
in accordance with all ordinances, resolutions, statutes, rules, regulations, and laws of
the City and any Federal, State, or local governmental agency of competent jurisdiction.
1.3 Wage and Hour Compliance, Contracting Party shall comply with applicable
Federal, State, and local wage and hour laws.
1.4 Licenses, Permits, Fees and Assessments. Except as otherwise specified
herein, Contracting Party shall obtain at its sole cost and expense such licenses, permits,
and approvals as may be required by law for the performance of the Services required by
this Agreement, including a City of La Quinta business license. Contracting Party and its
employees, agents, and subcontractors shall, at their sole cost and expense, keep in
effect at all times during the term of this Agreement any licenses, permits, and app rovals
that are legally required for the performance of the Services required by this Agreement.
Contracting Party shall have the sole obligation to pay for any fees, assessments, and
taxes, plus applicable penalties and interest, which may be imposed by law and arise
from or are necessary for the performance of the Services required by this Agreement,
and shall indemnify, defend (with counsel selected by City), and hold City, its elected
officials, officers, employees, and agents, free and harmless agains t any such fees,
assessments, taxes, penalties, or interest levied, assessed, or imposed against City
hereunder. Contracting Party shall be responsible for all subcontractors’ compliance with
this Section.
1.5 Familiarity with Work. By executing this Agreement, Contracting Party
warrants that (a) it has thoroughly investigated and considered the Services to be
313
$77$&+0(17
performed, (b) it has investigated the site where the Services are to be performed, if any,
and fully acquainted itself with the conditions there existing, (c) it has carefully considered
how the Services should be performed, and (d) it fully understands the facilities,
difficulties, and restrictions attending performance of the Services under this Agreement.
Should Contracting Party discover any latent or unknown conditions materially differing
from those inherent in the Services or as represented by City, Contracting Party shall
immediately inform City of such fact and shall not proceed except at Contracting Party’s
risk until written instructions are received from the Contract Officer, or assigned
designee (as defined in Section 4.2 hereof).
1.6 Standard of Care. Contracting Party acknowledges and understands that
the Services contracted for under this Agreement require specialized skills and abilities
and that, consistent with this understanding, Contracting Party’s work will be held to an
industry standard of quality and workmanship. Consistent with Section 1.5 hereinabove,
Contracting Party represents to City that it holds the necessary skills and abilities to satisfy
the industry standard of quality as set forth in this Agreement. Contractin g Party shall
adopt reasonable methods during the life of this Agreement to furnish continuous
protection to the Services performed by Contracting Party, and the equipment, materials,
papers, and other components thereof to prevent losses or damages, and s hall be
responsible for all such damages, to persons or property, until acceptance of the Services
by City, except such losses or damages as may be caused by City’s own negligence.
The performance of Services by Contracting Party shall not relieve Contrac ting Party from
any obligation to correct any incomplete, inaccurate, or defective work at no further cost
to City, when such inaccuracies are due to the negligence of Contracting Party.
1.7 Additional Services. In accordance with the terms and conditions of this
Agreement, Contracting Party shall perform services in addition to those specified in the
Scope of Services (“Additional Services”) only when directed to do so by the Contract
Officer, or assigned designee, provided that Contracting Party shall not be required to
perform any Additional Services without compensation. Contracting Party shall not
perform any Additional Services until receiving prior written authorization (in the form of
a written change order if Contracting Party is a contractor performing the Services) from
the Contract Officer, or assigned designee, incorporating therein any adjustment in
(i)the Contract Sum, and/or (ii) the time to perform this Agreement, which said
adjustments are subject to the written approval of Contracting Party. It is expressly
understood by Contracting Party that the provisions of this Section shall not apply to the
Services specifically set forth in the Scope of Services or reasonably contemplated
therein. It is specifically understood and agreed that oral requests and/or approvals of
Additional Services shall be barred and are unenforceable. Failure of Contracting Party
to secure the Contract Officer’s, or assigned designee’s written authorization for
Additional Services shall constitute a waiver of any and all right to adjustment of the
Contract Sum or time to perform this Agreement, whether by way of compensation,
restitution, quantum meruit, or the like, for Additional Services provided without the
appropriate authorization from the Contract Officer, or assigned designee.
Compensation for properly authorized Additional Services shall be made in accordance
with Section 2.3 of this Agreement.
314
1.8 Special Requirements. Additional terms and conditions of this Agreement,
if any, which are made a part hereof are set forth in “Exhibit D” (the “Special
Requirements”), which is incorporated herein by this reference and expressly made a part
hereof. In the event of a conflict between the provisions of the Special Requirements and
any other provisions of this Agreement, the provisions of the Special Requirements shall
govern.
2.COMPENSATION.
2.1 Contract Sum. For the Services rendered pursuant to this Agreement,
Contracting Party shall be compensated in accordance with “Exhibit B” (the “Schedule of
Compensation”) in a total amount not to exceed Nine Hundred Sixty Thousand Seven
Hundred Fifty Dollars ($960,750), for the life of the Agreement, encompassing the Initial
and any Extended Terms (the “Contract Sum”), except as provided in Section 1.7. The
method of compensation set forth in the Schedule of Compensation may include a lump
sum payment upon completion, payment in accordance with the percentage of completion
of the Services, payment for time and materials based upon Contracting Party’s rate
schedule, but not exceeding the Contract Sum, or such other reasonable methods as may
be specified in the Schedule of Compensation. The Contract Sum shall include the
attendance of Contracting Party at all project meetings reasonably deemed necessary by
City; Contracting Party shall not be entitled to any additional compensation for attending
said meetings. Compensation may include reimbursement for actual and necessary
expenditures for reproduction costs, transportation expense, telephone expense, and
similar costs and expenses when and if specified in the Schedule of Compensation.
Regardless of the method of compensation set forth in the Schedule of Compensation,
Contracting Party’s overall compensation shall not exceed the Contract Sum, except as
provided in Section 1.7 of this Agreement.
2.2 Method of Billing & Payment. Any month in which Contracting Party wishes
to receive payment, Contracting Party shall submit to City no later than the tenth
(10th) working day of such month, in the form approved by City’s Finance Director, an
invoice for Services rendered prior to the date of the invoice. Such invoice shall
(1)describe in detail the Services provided, including time and materials, and (2) specify
each staff member who has provided Services and the number of hours assigned to each
such staff member. Such invoice shall contain a certification by a principal member of
Contracting Party specifying that the payment requested is for Services performed in
accordance with the terms of this Agreement. Upon approval in writing by the Contract
Officer, or assigned designee, and subject to retention pursuant to Section 8.3, City will
pay Contracting Party for all items stated thereon which are approved by City pursuant to
this Agreement no later than thirty (30) days after invoices are received by the City’s
Finance Department.
2.3 Compensation for Additional Services. Additional Services approved in
advance by the Contract Officer, or assigned designee, pursuant to Section 1.7 of this
Agreement shall be paid for in an amount agreed to in writing by both City and Contracting
Party in advance of the Additional Services being rendered by Contracting Party. Any
compensation for Additional Services amounting to five percent (5%) or less of the
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Contract Sum may be approved by the Contract Officer, or assigned designee. Any
greater amount of compensation for Additional Services must be a pproved by the La
Quinta City Council, the City Manager, or Department Director, depending upon City laws,
regulations, rules and procedures concerning public contracting. Under no circumstances
shall Contracting Party receive compensation for any Additional Services unless prior
written approval for the Additional Services is obtained from the Contract Officer , or
assigned designee, pursuant to Section 1.7 of this Agreement.
3.PERFORMANCE SCHEDULE.
3.1 Time of Essence. Time is of the essence in the performance of this
Agreement. If the Services not completed in accordance with the Schedule of
Performance, as set forth in Section 3.2 and “Exhibit C”, it is understood that the City will
suffer damage.
3.2 Schedule of Performance. All Services rendered pursuant to this
Agreement shall be performed diligently and within the time period established in “Exhibit
C” (the “Schedule of Performance”). Extensions to the time period specified in the
Schedule of Performance may be approved in writing by the Contract Officer , or
assigned designee.
3.3 Force Majeure. The time period specified in the Schedule of Performance
for performance of the Services rendered pursuant to this Agreement shall be extended
because of any delays due to unforeseeable causes beyond the control and without the
fault or negligence of Contracting Party, including, but not restricted to, acts of God or of
the public enemy, fires, earthquakes, floods, epidemic, quarantine restrictions, riots,
strikes, freight embargoes, acts of any governmental agency other than City, and
unusually severe weather, if Contracting Party shall within ten (10) days of the
commencement of such delay notify the Contract Officer, or assigned designee, in
writing of the causes of the delay. The Contract Officer, or assigned designee, shall
ascertain the facts and the extent of delay, and extend the time for performing the
Services for the period of the forced delay when and if in the Contract Officer’s judgment
such delay is justified, and the Contract Officer’s determination , or assigned designee,
shall be final and conclusive upon the parties to this Agreement. Extensions to time
period in the Schedule of Performance which are determined by the Contract Officer , or
assigned designee, to be justified pursuant to this Section shall not entitle the
Contracting Party to additional compensation in excess of the Contract Sum.
3.4 Term. Unless earlier terminated in accordance with the provisions in
Article 8.0 of this Agreement, the term of this agreement shall commence on July 1, 2025,
and terminate on June 30, 2026 (“Initial Term”). This Agreement may be extended for
two additional year(s) upon mutual agreement by b oth parties (“Extended Term”), and
executed in writing.
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4.COORDINATION OF WORK.
4.1 Representative of Contracting Party. The following principals of Contracting
Party (“Principals”) are hereby designated as being the principals and representatives of
Contracting Party authorized to act in its behalf with respect to the Services specified
herein and make all decisions in connection therewith:
(a)Name: John Mitchell
Telephone No.: 1-818-303-6238
Email: j.mitchell@akjohnston.com
It is expressly understood that the experience, knowledge, capability, and
reputation of the foregoing Principals were a substantial inducement for City to enter into
this Agreement. Therefore, the foregoing Principals shall be responsible during the term
of this Agreement for directing all activities of Contracting Party and devoting sufficient
time to personally supervise the Services hereunder. For purposes of this Agreement,
the foregoing Principals may not be changed by Contracting Party and no other personnel
may be assigned to perform the Services required hereunder without the express written
approval of City.
4.2 Contract Officer. The “Contract Officer”, otherwise known as Christina
Calderon or assigned designee may be designated in writing by the City Manager of
the City. It shall be Contracting Party’s responsibility to assure that the Contract Officer,
or assigned designee, is kept informed of the progress of the performance of the
Services, and Contracting Party shall refer any decisions, that must be made by City to
the Contract Officer, or assigned designee. Unless otherwise specified herein, any
approval of City required hereunder shall mean the approval of the Contract Officer , or
assigned designee. The Contract Officer, or assigned designee, shall have authority
to sign all documents on behalf of City required hereunder to carry out the terms of this
Agreement.
4.3 Prohibition Against Subcontracting or Assignment. The experience,
knowledge, capability, and reputation of Contracting Party, its principals, and its
employees were a substantial inducement for City to enter into this Agreement. Except
as set forth in this Agreement, Contracting Party shall not contra ct or subcontract with
any other entity to perform in whole or in part the Services required hereunder without the
express written approval of City. In addition, neither this Agreement nor any interest
herein may be transferred, assigned, conveyed, hypothecated, or encumbered,
voluntarily or by operation of law, without the prior written approval of City. Transfers
restricted hereunder shall include the transfer to any person or group of persons acting in
concert of more than twenty five percent (25%) of the present ownership and/or control
of Contracting Party, taking all transfers into account on a cumulative basis. Any
attempted or purported assignment or contracting or subcontracting by Contracting Party
without City’s express written approval shall be null, void, and of no effect. No approved
transfer shall release Contracting Party of any liability hereunder without the express
consent of City.
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4.4 Independent Contractor. Neither City nor any of its employees shall have
any control over the manner, mode, or means by which Contracting Party, its agents, or
its employees, perform the Services required herein, except as otherwise set forth herein.
City shall have no voice in the selection, discharge, supervision, or control of Contracting
Party’s employees, servants, representatives, or agents, or in fixing their number or hours
of service. Contracting Party shall perform all Services required herein as an independent
contractor of City and shall remain at all times as to City a wholly independent contractor
with only such obligations as are consistent with that role. Contracting Party shall not at
any time or in any manner represent that it or any of its agents or employees are agents
or employees of City. City shall not in any way or for any purpose become or be deemed
to be a partner of Contracting Party in its business or otherwise or a joint venture or a
member of any joint enterprise with Contracting Party. Contracting Party shall have no
power to incur any debt, obligation, or liability on behalf of City. Contracting Party shall
not at any time or in any manner represent that it or any of its agents or employees are
agents or employees of City. Except for the Contract Sum paid to Contracting Party as
provided in this Agreement, City shall not pay salaries, wages, or other compensation to
Contracting Party for performing the Services hereunder for City. City shall not be liable
for compensation or indemnification to Contracting Party for injury or sickness arising out
of performing the Services hereunder. Notwithstanding any other City, state, or federal
policy, rule, regulation, law, or ordinance to the contrary, Contracting Party and any of its
employees, agents, and subcontractors providing services under this Agreement shall not
qualify for or become entitled to any compensation, benefit, or any incident of employment
by City, including but not limited to eligibility to enroll in the Califo rnia Public Employees
Retirement System (“PERS”) as an employee of City and entitlement to any contribution
to be paid by City for employer contributions and/or employee contributions for PERS
benefits. Contracting Party agrees to pay all required taxes on amounts paid to
Contracting Party under this Agreement, and to indemnify and hold City harmless from
any and all taxes, assessments, penalties, and interest asserted against City by reason
of the independent contractor relationship created by this Agreement. Contracting Party
shall fully comply with the workers’ compensation laws regarding Contracting Party and
Contracting Party’s employees. Contracting Party further agrees to indemnify and hold
City harmless from any failure of Contracting Party to com ply with applicable workers’
compensation laws. City shall have the right to offset against the amount of any payment
due to Contracting Party under this Agreement any amount due to City from Contracting
Party as a result of Contracting Party’s failure to promptly pay to City any reimbursement
or indemnification arising under this Section.
4.5 Identity of Persons Performing Work. Contracting Party represents that it
employs or will employ at its own expense all personnel required for the satisfactory
performance of any and all of the Services set forth herein. Contracting Party represents
that the Services required herein will be performed by Contracting Party or under its direct
supervision, and that all personnel engaged in such work shall be fully qualified and shall
be authorized and permitted under applicable State and local law to perform such tasks
and services.
4.6 City Cooperation. City shall provide Contracting Party with any plans,
publications, reports, statistics, records, or other data or information pertinent to the
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Services to be performed hereunder which are reasonably available to Contracting Party
only from or through action by City.
5.INSURANCE.
5.1 Insurance. Prior to the beginning of any Services under this Agreement and
throughout the duration of the term of this Agreement, Contracting Party shall procure
and maintain, at its sole cost and expense, and submit concurrently with its execution of
this Agreement, policies of insurance as set forth in “Exhibit E” (the “Insurance
Requirements”) which is incorporated herein by this reference and expressly made a part
hereof.
5.2 Proof of Insurance. Contracting Party shall provide Certificate of Insurance
to Agency along with all required endorsements. Certificate of Insurance and
endorsements must be approved by Agency’s Risk Manager prior to commencement of
performance.
6.INDEMNIFICATION.
6.1 Indemnification. To the fullest extent permitted by law, Contracting Party
shall indemnify, protect, defend (with counsel selected by City), and hold harmless City
and any and all of its officers, employees, agents, and volunteers as set forth in “Exhibit
F” (“Indemnification”) which is incorporated herein by this reference and expressly made
a part hereof.
7.RECORDS AND REPORTS.
7.1 Reports. Contracting Party shall periodically prepare and submit to the
Contract Officer, or assigned designee, such reports concerning Contracting Party’s
performance of the Services required by this Agreement as the Contract Officer , or
assigned designee, shall require. Contracting Party hereby acknowledges that City is
greatly concerned about the cost of the Services to be performed pursuant to this
Agreement. For this reason, Contracting Party agrees that if Contracting Party becomes
aware of any facts, circumstances, techniques, or events that may or will materially
increase or decrease the cost of the Services contemplated herein or, if Contracting Party
is providing design services, the cost of the project being designed, Contracting Party
shall promptly notify the Contract Officer, or assigned designee, of said fact,
circumstance, technique, or event and the estimated increased or decreased cost related
thereto and, if Contracting Party is providing design services, the estimated increased or
decreased cost estimate for the project being designed.
7.2 Records. Contracting Party shall keep, and require any subcontractors to
keep, such ledgers, books of accounts, invoices, vouchers, canceled checks, reports
(including but not limited to payroll reports), studies, or other documents relating to the
disbursements charged to City and the Services performed hereunder (the “Books and
Records”), as shall be necessary to perform the Services required by this Agreement and
enable the Contract Officer, or assigned designee, to evaluate the performance of such
Services. Any and all such Books and Records shall be maintained in accordance with
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generally accepted accounting principles and shall be complete and detailed. The
Contract Officer, or assigned designee, shall have full and free access to such Books
and Records at all times during normal business hours of City, including the right to
inspect, copy, audit, and make records and transcripts from such Books and Records.
Such Books and Records shall be maintained for a period of three (3) years following
completion of the Services hereunder, and City shall have access to such Books and
Records in the event any audit is required. In the event of dissolution of Contracting
Party’s business, custody of the Books and Records may be given to City, and access
shall be provided by Contracting Party’s successor in interest. Under California
Government Code Section 8546.7, if the amount of public funds expended under this
Agreement exceeds Ten Thousand Dollars ($10,000.00), this Agreement shall be subject
to the examination and audit of the State Auditor, at the request of City or as part of any
audit of City, for a period of three (3) years after final payment under this Agreement.
7.3 Ownership of Documents. All drawings, specifications, maps, designs,
photographs, studies, surveys, data, notes, computer files, reports, records, documents,
and other materials plans, drawings, estimates, test data, survey results, models,
renderings, and other documents or works of authorship fixed in any tangible medium of
expression, including but not limited to, physical drawings, digital renderings, or data
stored digitally, magnetically, or in any other medium prepared or caused to be prepared
by Contracting Party, its employees, subcontractors, and agents in the performance of
this Agreement (the “Documents and Materials”) shall be the property of City and shall be
delivered to City upon request of the Contract Officer , or assigned designee, or upon
the expiration or termination of this Agreement, and Contracting Party shall have no claim
for further employment or additional compensation as a result of the exercise by City of
its full rights of ownership use, reuse, or assignment of the Docum ents and Materials
hereunder. Any use, reuse or assignment of such completed Documents and Materials
for other projects and/or use of uncompleted documents without specific written
authorization by Contracting Party will be at City’s sole risk and without liability to
Contracting Party, and Contracting Party’s guarantee and warranties shall not extend to
such use, revise, or assignment. Contracting Party may retain copies of such Documents
and Materials for its own use. Contracting Party shall have an un restricted right to use
the concepts embodied therein. All subcontractors shall provide for assignment to City
of any Documents and Materials prepared by them, and in the event Contracting Party
fails to secure such assignment, Contracting Party shall indemnify City for all damages
resulting therefrom.
7.4 In the event City or any person, firm, or corporation authorized by City
reuses said Documents and Materials without written verification or adaptation by
Contracting Party for the specific purpose intended and causes to be made or makes any
changes or alterations in said Documents and Materials, City hereby releases,
discharges, and exonerates Contracting Party from liability resulting from said change.
The provisions of this clause shall survive the termination or expiration of this Agreement
and shall thereafter remain in full force and effect.
7.5 Licensing of Intellectual Property. This Agreement creates a non-exclusive
and perpetual license for City to copy, use, modify, reuse, or sublicense any and all
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copyrights, designs, rights of reproduction, and other intellectual property embodied in
the Documents and Materials. Contracting Party shall require all subcontractors, if any,
to agree in writing that City is granted a non -exclusive and perpetual license for the
Documents and Materials the subcontractor prepares under this Agreement. Contracting
Party represents and warrants that Contracting Party has the legal right to license any
and all of the Documents and Materials. Contracting Party makes no such representation
and warranty in regard to the Documents and Materials which were prepared by design
professionals other than Contracting Party or provided to Contracting Party by City. City
shall not be limited in any way in its use of the Documents and M aterials at any time,
provided that any such use not within the purposes intended by this Agreement shall be
at City’s sole risk.
7.6 Release of Documents. The Documents and Materials shall not be
released publicly without the prior written approval of the Contract Officer, or assigned
designee, or as required by law. Contracting Party shall not disclose to any other entity
or person any information regarding the activities of City, except as required by law or as
authorized by City.
7.7 Confidential or Personal Identifying Information. Contracting Party
covenants that all City data, data lists, trade secrets, documents with personal identifying
information, documents that are not public records, draft documents, discussion notes, or
other information, if any, developed or received by Contracting Party or provided for
performance of this Agreement are deemed confidential and shall not be disclosed by
Contracting Party to any person or entity without prior written authorization by City or
unless required by law. City shall grant authorization for disclosure if required by any
lawful administrative or legal proceeding, court order, or similar directive with the force of
law. All City data, data lists, trade secrets, documents with personal identifying
information, documents that are not public records, draft documents, discussions, or other
information shall be returned to City upon the termination or expiration of this Agreement.
Contracting Party’s covenant under this section shall survive the termination or expiration
of this Agreement.
8.ENFORCEMENT OF AGREEMENT.
8.1 California Law. This Agreement shall be interpreted, construed, and
governed both as to validity and to performance of the parties in accordance with the laws
of the State of California. Legal actions concerning any dispute, claim, or matter arising
out of or in relation to this Agreement shall be instituted in the Superior Court of the County
of Riverside, State of California, or any other appropriate court in such county, and
Contracting Party covenants and agrees to submit to the personal jurisdiction of such
court in the event of such action.
8.2 Disputes. In the event of any dispute arising under this Agreement, the
injured party shall notify the injuring party in writing of its contentions by submitting a claim
therefore. The injured party shall continue performing its obligations hereunder so long
as the injuring party commences to cure such default within ten (10) days of service of
such notice and completes the cure of such default within forty-five (45) days after service
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of the notice, or such longer period as may be permitted by the Contract Officer , or
assigned designee; provided that if the default is an immediate danger to the health,
safety, or general welfare, City may take such immediate action as City deems warranted.
Compliance with the provisions of this Section shall be a condition precedent to
termination of this Agreement for cause and to any legal action, and such compliance
shall not be a waiver of any party’s right to t ake legal action in the event that the dispute
is not cured, provided that nothing herein shall limit City’s right to terminate this
Agreement without cause pursuant to this Article 8.0. During the period of time that
Contracting Party is in default, City shall hold all invoices and shall, when the default is
cured, proceed with payment on the invoices. In the alternative, City may, in its sole
discretion, elect to pay some or all of the outstanding invoices during any period of default.
8.3 Retention of Funds. City may withhold from any monies payable to
Contracting Party sufficient funds to compensate City for any losses, costs, liabilities, or
damages it reasonably believes were suffered by City due to the default of Contracting
Party in the performance of the Services required by this Agreement.
8.4 Waiver. No delay or omission in the exercise of any right or remedy of a
non-defaulting party on any default shall impair such right or remedy or be construed as
a waiver. City’s consent or approval of any act by Contracting Party requiring City’s
consent or approval shall not be deemed to waive or render unnecessary City’s consent
to or approval of any subsequent act of Contracting Party. Any waiver by either party of
any default must be in writing and shall not be a waiver of any other default concerni ng
the same or any other provision of this Agreement.
8.5 Rights and Remedies are Cumulative. Except with respect to rights and
remedies expressly declared to be exclusive in this Agreement, the rights and remedies
of the parties are cumulative and the exercise by either party of one or more of such rights
or remedies shall not preclude the exercise by it, at the same or different times, of any
other rights or remedies for the same default or any other default by the other party.
8.6 Legal Action. In addition to any other rights or remedies, either party may
take legal action, at law or at equity, to cure, correct, or remedy any default, to recover
damages for any default, to compel specific performance of this Agreement, to obtain
declaratory or injunctive relief, or to obtain any other remedy consistent with the purposes
of this Agreement.
8.7 Termination Prior To Expiration of Term. This Section shall govern any
termination of this Agreement, except as specifically provided in the following Section for
termination for cause. City reserves the right to terminate this Agreement at any time,
with or without cause, upon thirty (30) days’ written notice to Contracting Party. Upon
receipt of any notice of termination, Contracting Party shall immediately cease all
Services hereunder except such as may be specifically approved by the Contract Officer,
or assigned designee. Contracting Party shall be entitled to compensation for all
Services rendered prior to receipt of the notice of termination and for any Services
authorized by the Contract Officer, or assigned designee, thereafter in accordance with
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the Schedule of Compensation or such as may be approved by the Contract Officer, or
assigned designee, except amounts held as a retention pursuant to this Agreement.
8.8 Termination for Default of Contracting Party. If termination is due to the
failure of Contracting Party to fulfill its obligations under this Agreement, Contracting Party
shall vacate any City-owned property which Contracting Party is permitted to occupy
hereunder and City may, after compliance wit h the provisions of Section 8.2, take over
the Services and prosecute the same to completion by contract or otherwise, and
Contracting Party shall be liable to the extent that the total cost for completion of the
Services required hereunder exceeds the compensation herein stipulated (provided that
City shall use reasonable efforts to mitigate such damages), and City may withhold any
payments to Contracting Party for the purpose of setoff or partial payment of the amounts
owed City.
8.9 Attorneys’ Fees. If either party to this Agreement is required to initiate or
defend or made a party to any action or proceeding in any way connected with this
Agreement, the prevailing party in such action or proceeding, in addition to any other relief
which may be granted, whether legal or equitable, shall be entitled to reasonable
attorneys’ fees; provided, however, that the attorneys’ fees awarded pursuant to this
Section shall not exceed the hourly rate paid by City for legal services multiplied by th e
reasonable number of hours spent by the prevailing party in the conduct of the litigation.
Attorneys’ fees shall include attorneys’ fees on any appeal, and in addition a party entitled
to attorneys’ fees shall be entitled to all other reasonable costs for investigating such
action, taking depositions and discovery, and all other necessary costs the court allows
which are incurred in such litigation. All such fees shall be deemed to have accrued on
commencement of such action and shall be enforceable whether or not such action is
prosecuted to judgment. The court may set such fees in the same action or in a separate
action brought for that purpose.
9.CITY OFFICERS AND EMPLOYEES; NONDISCRIMINATION.
9.1 Non-liability of City Officers and Employees. No officer, official, employee,
agent, representative, or volunteer of City shall be personally liable to Contracting Party,
or any successor in interest, in the event or any default or breach by City or for any amount
which may become due to Contracting Party or to its successor, or for breach of any
obligation of the terms of this Agreement.
9.2 Conflict of Interest. Contracting Party covenants that neither it, nor any
officer or principal of it, has or shall acquire any interest, directly or indirectly, which would
conflict in any manner with the interests of City or which would in any way hinder
Contracting Party’s performance of the Services under this Agreement. Contracting Party
further covenants that in the performance of this Agreement, no person having any such
interest shall be employed by it as an officer, employee, agent, or subcontrac tor without
the express written consent of the Contract Officer, or assigned designee. Contracting
Party agrees to at all times avoid conflicts of interest or the appearance of any conflicts
of interest with the interests of City in the performance of this Agreement.
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No officer or employee of City shall have any financial interest, direct or
indirect, in this Agreement nor shall any such officer or employee participate in any
decision relating to this Agreement which effects his financial interest or the financial
interest of any corporation, partnership or association in which he is, directly or indirectly,
interested, in violation of any State statute or regulation. Contracting Party warrants that
it has not paid or given and will not pay or give any third party any money or other
consideration for obtaining this Agreement.
9.3 Covenant against Discrimination. Contracting Party covenants that, by and
for itself, its heirs, executors, assigns, and all persons claiming under or through them,
that there shall be no discrimination against or segregation of, any person or group of
persons on account of any impermissible classification including, but not limited to, race,
color, creed, religion, sex, marital status, sexual orientation, national origin, or ancestry in
the performance of this Agreement. Contracting Party shall take affi rmative action to
ensure that applicants are employed and that employees are treated during employment
without regard to their race, color, creed, religion, sex, marital status, sexual orientation,
national origin, or ancestry.
10.MISCELLANEOUS PROVISIONS.
10.1 Notice. Any notice, demand, request, consent, approval, or communication
either party desires or is required to give the other party or any other person shall be in
writing and either served personally or sent by prepaid, first-class mail to the address set
forth below. Either party may change its address by notifying the other party of the change
of address in writing. Notice shall be deemed communicated forty -eight (48) hours from
the time of mailing if mailed as provided in this Section.
To City:
CITY OF LA QUINTA
Attention: Christina Calderon
78495 Calle Tampico
La Quinta, California 92253
To Contracting Party:
AK JOHNSTON
Attention: John Mitchell
533 S Rose St.
Anaheim, California 92805
10.2 Interpretation. The terms of this Agreement shall be construed in
accordance with the meaning of the language used and shall not be construed for or
against either party by reason of the authorship of this Agreement or any other rule of
construction which might otherwise apply.
10.3 Section Headings and Subheadings. The section headings and
subheadings contained in this Agreement are included for convenience only and shall not
limit or otherwise affect the terms of this Agreement.
10.4 Counterparts. This Agreement may be executed in counterparts, each of
which shall be deemed to be an original, and such counterparts shall constitute one and
the same instrument.
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10.5 Integrated Agreement. This Agreement including the exhibits hereto is the
entire, complete, and exclusive expression of the understanding of the parties. It is
understood that there are no oral agreements between the parties hereto affecting this
Agreement and this Agreement supersedes and cancels any and all previous
negotiations, arrangements, agreements, and understandings, if any, between the
parties, and none shall be used to interpret this Agreement.
10.6 Amendment. No amendment to or modification of this Agreement shall be
valid unless made in writing and approved by Contracting Party and by the City Council
of City. The parties agree that this requirement for written modifications cannot be waived
and that any attempted waiver shall be void.
10.7 Severability. In the event that any one or more of the articles, phrases,
sentences, clauses, paragraphs, or sections contained in this Agreement shall be
declared invalid or unenforceable, such invalidity or unenforceability shall not affect any
of the remaining articles, phrases, sentences, clauses, paragraphs, or sections of this
Agreement which are hereby declared as severable and shall be interpreted to carry out
the intent of the parties hereunder unless the invalid provision is so material that its
invalidity deprives either party of the basic benefit of their bargain or renders this
Agreement meaningless.
10.8 Unfair Business Practices Claims. In entering into this Agreement,
Contracting Party offers and agrees to assign to City all rights, title, and interest in and to
all causes of action it may have under Section 4 of the Clayton Act (15 U.S.C. § 15) or
under the Cartwright Act (Chapter 2, (commencing with Section 16700) of Part 2 of
Division 7 of the Business and Professions Code), arising from purchases of goods,
services, or materials related to this Agreement. This assignment shall be made and
become effective at the time City renders final payment to Contracting Party without
further acknowledgment of the parties.
10.9 No Third-Party Beneficiaries. With the exception of the specific provisions
set forth in this Agreement, there are no intended third-party beneficiaries under this
Agreement and no such other third parties shall have any rights or obligations hereunder.
10.10 Authority. The persons executing this Agreement on behalf of each of the
parties hereto represent and warrant that (i) such party is duly organized and existing,
(ii)they are duly authorized to execute and deliver this Agreement on behalf of said party,
(iii)by so executing this Agreement, such party is formally bound to the provisions of this
Agreement, and (iv) that entering into this Agreement does not violate any provision of
any other Agreement to which said party is bound. This Agreement shall be binding upon
the heirs, executors, administrators, successors, and assigns of the parties.
[SIGNATURES ON FOLLOWING PAGE]
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IN WITNESS WHEREOF, the parties have executed this Agreement as of the dates
stated below.
CITY OF LA QUINTA,
a California Municipal Corporation
JON McMILLEN, City Manager
City of La Quinta, California
Dated:
AK JOHNSTON
a California Limited Liability Company
AUSTIN JOHNSTON, Founder/CEO
Dated: ___________________________
ATTEST:
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
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Exhibit A
Scope of Services
Services to be Provided:
Contracting Party shall provide and operate all necessary audio, visual, and lighting
equipment for each City event as specified in the Project Schedule (Attachment 1),
including but not limited to microphones (wired and wireless), speakers, monitors, audio
mixers, projectors/screens, stage lighting, and staging as required.
Contracting Party shall arrive on site a minimum of four (4) hours prior to event start for
setup and testing, provide on-site technical support throughout the event, and handle all
teardown and removal post-event. Contracting Party will participate in pre-event site visits
as requested and ensure all equipment is fully functional, with backup solutions available
for critical components.
Audio and Visual Services to include:
Equipment Provision
•Sufficient microphones (wired and wireless handheld as needed for presenters,
performers, and audience Q&A).
•Adequate speakers and monitors to ensure clear sound coverage for the entire
event area.
•Audio mixers/sound boards to balance and control all audio sources.
•Projectors and/or large screens/monitors for presentations, videos, or live feeds.
•Stage setup (if required for specific events), including risers and stairs.
•Stage and ambient lighting, including spotlights and colored lighting as needed for
performances and presentations.
•Video cameras for recording or live streaming, if applicable.
•All necessary cables, connectors, power supplies, and backup equipment.
Service Requirements
•On-site AV technicians for setup, operation, troubleshooting, and teardown.
•Pre-event site visit and technical assessment to confirm venue needs, test
acoustics, and identify power and placement requirements.
327
•Full system setup and comprehensive testing of all equipment prior to the event
start.
•Live technical support throughout the event to address any issues immediately.
•Post-event teardown and removal of all AV equipment.
Timing and Logistics
•AV company must arrive no less than [typically 3–5 hours, or as specified based
on event size] before the event start time to allow for setup, testing, and
troubleshooting.
•For larger or more complex events, setup may need to begin the day prior; specify
the minimum lead time required.
•Participation in pre-event rehearsals or run-throughs, if scheduled, to ensure all
AV elements function as intended.
General Provisions
•The AV provider must ensure all equipment is in good working order and provide
backup units for critical components (e.g., spare microphones, cables).
•Compliance with all venue safety and electrical requirements.
•Coordination with event staff regarding event schedule, cues, and any special
requirements (e.g., accessibility needs like captioning).
Video and Photography
•Professional photography and video with post -production editing including B-Roll
and interview shoots, stock music, stock video, graphics/FX, and professional
voiceover for the Veterans Recognition Ceremony, Tree Lighting Ceremony, City
Birthday, and one (1) Concert in the Park.
Tentative Event Schedule
The City of La Quinta provides the following tentative event schedule for AV services
throughout the year. The event dates, times, and locations are subject to change due to
unforeseen circumstances or scheduling needs. The City will communicate any changes
to Contracting Party in advance and collaborate closely to confirm and secure key event
dates, particularly for signature events such as Concerts in the Park. This approach
ensures flexibility while maintaining clear coordination to support successful ev ent
execution.
328
DATE EVENT LOCATION TIME
Tuesday
August 26, 2025
Hunter Lopez
Vigil
Civic Center Campus 7:00pm – 8:00pm
Thursday
September 11, 2025
9/11 Candlelight
Vigil
Civic Center Campus 7:00pm – 8:00pm
Friday
October 3rd or 10, 2025
Fall Event La Quinta Park 5:00pm – 9:00pm
Tuesday
November 11, 2025
Veterans
Recognition
Ceremony
City Hall 9:00am – 11:00am
Friday
December 5, 2025
Tree Lighting
Ceremony
Civic Center Campus 6:00pm – 8:00pm
Sunday
December 7, 2025
IRONMAN Finish
Line Event
Silverrock Park TBD
Wednesday
February 4, 2026
Concert in the
Park
Silverrock Park TBD
Saturday
February 28, 2026
Concert in the
Park
Silverrock Park TBD
Wednesday
March 4, 2026
Concert in the
Park
Silverrock Park TBD
Saturday
March 28, 2026
Concert in the
Park
Silverrock Park TBD
Saturday
April 25, 2026
La Quinta
Birthday
Celebration
Civic Center Campus 9:00am – 12:00pm
Wednesday
May 6, 2026
Concert in the
Park
Silverrock Park TBD
Saturday
May 23, 2026
Concert in the
Park
Silverrock Park TBD
If the Agreement is extended in accordance with Section 3.4 Term of the Agreement,
City and Contracting Party shall execute a written amendment that will identify the
services to be provided by Contracting Party for the Extended Term.
329
ADDENDUM TO AGREEMENT
Re: Scope of Services
If the Scope of Services include construction, alteration, demolition, installation,
repair, or maintenance affecting real property or structures or improvements of any kind
appurtenant to real property, the following apply:
1. Prevailing Wage Compliance. If Contracting Party is a contractor
performing public works and maintenance projects, as described in this Section 1.3,
Contracting Party shall comply with applicable Federal, State, and local laws. Contracting
Party is aware of the requirements of California Labor Code Sections 1720, et seq., and
1770, et seq., as well as California Code of Regulations, Title 8, Sections 16000, et seq.,
(collectively, the “Prevailing Wage Laws”), and La Quinta Municipal Code
Section 3.12.040, which require the payment of prevailing wage rates and the
performance of other requirements on “Public works” and “Maintenance” projects. If the
Services are being performed as part of an applicable “Public works” or “Maintenance”
project, as defined by the Prevailing Wage Laws, and if construction work over twenty -
five thousand dollars ($25,000.00) and/or alterations, demolition, repair or maintenance
work over fifteen thousand dollars ($15,000.00) is entered into or extended on or after
January 1, 2015 by this Agreement, Contracting Party agrees to fully comply with such
Prevailing Wage Laws including, but not limited to, requirements related to the
maintenance of payroll records and the employment of apprentices. Pursuant to
California Labor Code Section 1725.5, no contractor or subcontractor may be awarded a
contract for public work on a “Public works” project unless registered with the California
Department of Industrial Relations (“DIR”) at the time the contract is awarded. If the
Services are being performed as part of an applicable “Public works” or “Maintenance”
project, as defined by the Prevailing Wage Laws, this project is subject to compliance
monitoring and enforcement by the DIR. Contracting Party will maintain and will require
all subcontractors to maintain valid and current DIR Public Works contractor registration
during the term of this Agreement. Contracting Party shall notify City in writing
immediately, and in no case more than twenty -four (24) hours, after receiving any
information that Contracting Party’s or any of its subcontractor’s DIR registration status
has been suspended, revoked, expired, or otherwise changed. It is understood that it is
the responsibility of Contracting Party to determine the correct salary scale. Contract ing
Party shall make copies of the prevailing rates of per diem wages for each craft,
classification, or type of worker needed to execute the Services available to interested
parties upon request, and shall post copies at Contracting Party’s principal place of
business and at the project site, if any. The statutory penalties for failure to pay prevailing
wage or to comply with State wage and hour laws will be enforced. Contracting Party
must forfeit to City TWENTY-FIVE DOLLARS ($25.00) per day for each worker who
works in excess of the minimum working hours when Contracting Party does not pay
overtime. In accordance with the provisions of Labor Code Sections 1810 et seq., eight
(8)hours is the legal working day. Contracting Party also shall comply with State law
requirements to maintain payroll records and shall provide for certified records and
inspection of records as required by California Labor Code Section 1770 et seq., including
Section 1776. In addition to the other indemnities provided under this Agreement,
Contracting Party shall defend (with counsel selected by City), indemnify, and hold City,
330
its elected officials, officers, employees, and agents free and harmless from any claim or
liability arising out of any failure or alleged failure to comply with the Prevailing Wage
Laws. It is agreed by the parties that, in connection with performance of the Services,
including, without limitation, any and all “Public works” (as defined by the Prevailing Wage
Laws), Contracting Party shall bear all risks of payment or non -payment of prevailing
wages under California law and/or the implementation of Labor Code Section 1781, as
the same may be amended from time to time, and/or any other similar law. Contracting
Party acknowledges and agrees that it shall be independently responsible for reviewing
the applicable laws and regulations and effectuating compliance with such laws.
Contracting Party shall require the same of all subcontractors.
2.Retention. Payments shall be made in accordance with the provisions of
Article 2.0 of the Agreement. In accordance with said Sections, City shall pay Contracting
Party a sum based upon ninety-five percent (95%) of the Contract Sum apportionment of
the labor and materials incorporated into the Services under this Agreement during the
month covered by said invoice. The remaining five percent (5%) thereof shall be retained
as performance security to be paid to Contracting Party within sixty (60) days after final
acceptance of the Services by the City Council of City, after Contracting Party has
furnished City with a full release of all undisputed payments under this Agreement, if
required by City. In the event there are any claims specifically excluded by Contracting
Party from the operation of the release, City may retain proceeds (per Public Contract
Code § 7107) of up to one hundred fifty percent (150%) of the amount in dispute. City’s
failure to deduct or withhold shall not affect Contracting Party’s obligations under the
Agreement.
3.Utility Relocation. City is responsible for removal, relocation, or protection
of existing main or trunk-line utilities to the extent such utilities were not identified in the
invitation for bids or specifications. City shall reimburse Contracting Party for any costs
incurred in locating, repairing damage not caused by Contracting Party, and removing or
relocating such unidentified utility facilities. Contracting Party shall not be assessed
liquidated damages for delay arising from the removal or relocation of such unidentified
utility facilities.
4.Trenches or Excavations. Pursuant to California Public Contract Code
Section 7104, in the event the work included in this Agreement requires excavations more
than four (4) feet in depth, the following shall apply:
(a)Contracting Party shall promptly, and before the following conditions
are disturbed, notify City, in writing, of any: (1) material that Contracting Party believes
may be material that is hazardous waste, as defined in Section 25117 of the Health and
Safety Code, that is required to be removed to a Class I, Class II, or Class III disposal site
in accordance with provisions of existing law; (2) subsurface or latent physical conditions
at the site different from those indicated by information about the site m ade available to
bidders prior to the deadline for submitting bids; or (3) unknown physical conditions at the
site of any unusual nature, different materially from those ordinarily encountered and
generally recognized as inherent in work of the character provided for in the Agreement.
331
(b)City shall promptly investigate the conditions, and if it finds that the
conditions do materially so differ, or do involve hazardous waste, and cause a decrease
or increase in Contracting Party’s cost of, or the time required for, performance of any
part of the work shall issue a change order per Section 1.8 of the Agreement.
(c)in the event that a dispute arises between City and Contracting Party
whether the conditions materially differ, or involve hazardous waste, or cause a decrease
or increase in Contracting Party’s cost of, or time required for, performance of any part of
the work, Contracting Party shall not be excused from any scheduled completion date
provided for by this Agreement, but shall proceed with all work to be performed under this
Agreement. Contracting Party shall retain any and all rights provided either by con tract
or by law which pertain to the resolution of disputes and protests between the contracting
Parties.
5.Safety. Contracting Party shall execute and maintain its work so as to avoid
injury or damage to any person or property. In carrying out the Services, Contracting
Party shall at all times be in compliance with all applicable local, state, and federal laws,
rules and regulations, and shall exercise all necessary precautions for the safety of
employees appropriate to the nature of the work and the conditions under which the work
is to be performed. Safety precautions as applicable shall include, but shall not be limited
to: (A) adequate life protection and lifesaving equipment and procedures; (B) instructions
in accident prevention for all employees and subcontractors, such as safe walkways,
scaffolds, fall protection ladders, bridges, gang planks, confined space procedures,
trenching and shoring, equipment and other safety devices, equipment and wearing
apparel as are necessary or lawfully required to prevent accidents or injuries; and
(C)adequate facilities for the proper inspection and maintenance of al l safety measures.
6.Liquidated Damages. Since the determination of actual damages for any
delay in performance of the Agreement would be extremely difficult or impractical to
determine in the event of a breach of this Agreement, Contracting Party shall be liable for
and shall pay to City the sum of One Thousand dollars ($1,000.00) as liquidated damages
for each working day of delay in the performance of any of the Services required
hereunder, as specified in the Schedule of Performance. In addition, liquidated damages
may be assessed for failure to comply with the emergency call out requirements, if any,
described in the Scope of Services. City may withhold from any moneys payable on
account of the Services performed by Contracting Party any accrued liquidated damages.
332
Exhibit B
Schedule of Compensation
With the exception of compensation for Additional Services, provided for in
Section 2.3 of this Agreement, the maximum total compensation to be paid to Contracting
Party under this Agreement is not to exceed Nine Hundred and Sixty Thousand Dollars
($960,000) for the life of the Agreement, encompassing the Initial and any Extended
Terms (“Contract Sum”). The Contract Sum shall be paid to Contracting Party in
installment payments in an agreed upon amount and properly invoiced by
Contracting Party in conformance with Section 2.2 of this Agreement.
Payment Schedule is as follows:
FY 2025/26 Annual Compensation – $300,000
FY 2026/27 Annual Compensation – $300,000
FY 2027/28 Annual Compensation – $315,750
Contingency FYs 2025/26 – 2027/28 – $44,250
Estimated event cots are detailed in the table below:
333
AKJOHNSTON PROPOSAL 253000
Hunter Lopez Vigil
14 March 2025
Production Technology and Staging $9,450.00
1 Audio Engineering, Outboard Amplification & Speaker System $5,500.00 $5,500.00
Four (4) powered speakers will be set around the stage and on the stage
deck for front-fill to create an audible environment that is balanced right
to left, front to back within the space. Processing and equalization from
the sound mix is also included.
1 Wireless Handheld Microphones $125.00 $125.00
1 Microphones: Package TBD $125.00 $125.00
Better defined once the artist rider is received
4 Theatrical Lighting Package $600.00 $2,400.00
LED Leko package on heavy pipe and base positions
1 16'x8' Riser at 2’ Tall, Black Carpet Top & Black Skirting Included $700.00 $700.00
1 Stage Stairs $25.00 $25.00
1 Electrical Cable Package $250.00 $500.00
1 FOH Drape Masking Kit with Hardware $75.00 $75.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $4,500.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
3 Stagehands for Load-In and Strike $600.00 $1,800.00
1 Lighting Technician (L1) for Load-In, Show Run and Strike $900.00 $900.00
1 Technical Supervisor $900.00 $900.00
Production Fees $2,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
Event Subtotal $15,950.00
Insurance $319.00
*California Sales Tax (7.75%)$269.38
Grand Total Amount $16,538.38
Proposal is based off 12-week lead time from written approval, signed contract and deposit
completion. Delays to provide approvals, signatures or monetary payments may delay delivery
or expedite fees may apply to rush project! Late payments are subject to 3% monthly interest
charges.
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $16,538.38
Exhibit B
Schedule of Compensation
334
Event Information:
Hunter Lopez Vigil
Event time 7pm-9pm
Approx 300 attendendees
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE PROPERTY
OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
335
AKJOHNSTON PROPOSAL 253000
9/11 Vigil
14 March 2025
Production Technology and Staging $5,965.00
1 Audio Engineering, Outboard Amplification & Speaker System $3,190.00 $3,190.00
Four (4) powered speakers will be set around the stage and on the stage
deck for front-fill to create an audible environment that is balanced right
to left, front to back within the space. Processing and equalization from
the sound mix is also included.
1 Wireless Handheld Microphones $125.00 $125.00
1 Microphones: Package TBD $150.00 $150.00
Better defined once the artist rider is received
2 Theatrical Lighting Package $600.00 $1,200.00
LED Leko package on heavy pipe and base positions
1 16'x8' Riser at 2’ Tall, Black Carpet Top & Black Skirting Included $700.00 $700.00
1 Stage Stairs $25.00 $25.00
1 Electrical Cable Package $250.00 $500.00
1 FOH Drape Masking Kit with Hardware $75.00 $75.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $5,850.00
1 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $750.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
4 Stagehands for Load-In and Strike $600.00 $2,400.00
1 Lighting Technician (L1) for Load-In, Show Run and Strike $900.00 $900.00
1 Technical Supervisor $900.00 $900.00
Production Fees $2,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
Event Subtotal $13,815.00
Insurance $276.30
*California Sales Tax (7.75%)$269.38
Grand Total Amount $14,360.68
Proposal is based off 12-week lead time from written approval, signed contract and deposit
completion. Delays to provide approvals, signatures or monetary payments may delay delivery
or expedite fees may apply to rush project! Late payments are subject to 3% monthly interest
charges.
Payment Schedule
336
Final Payment Due NET15 to AKJOHNSTON $14,360.68
Event Information:
9/11 Vigil
Event time 7pm-9pm
Approx 300 attendendees
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE PROPERTY
OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
337
AKJOHNSTON PROPOSAL 253000
Veterans Recognition Ceremony
14 March 2025
Production Technology and Staging $5,890.00
1 Audio Engineering, Outboard Amplification & Speaker System $3,190.00 $3,190.00
Four (4) powered speakers will be set around the stage and on the
stage deck for front-fill to create an audible environment that is
balanced right to left, front to back within the space. Processing and
equalization from the sound mix is also included.
1 Wireless Handheld Microphones $125.00 $125.00
2 80" LED-LCD Monitor in 1080p HD on 84" Floor Stand $875.00 $1,750.00
1 Laptop Playback and Slide Advance for Presentation $250.00 $250.00
1 Electrical Cable Package $250.00 $500.00
1 FOH Drape Masking Kit with Hardware $75.00 $75.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $4,950.00
1 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $750.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
4 Stagehands for Load-In and Strike $600.00 $2,400.00
1 Technical Supervisor $900.00 $900.00
Production Fees $2,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
Event Subtotal $12,840.00
Insurance $256.80
*California Sales Tax (7.75%)$269.38
Grand Total Amount $13,366.18
Proposal is based off 12-week lead time from written approval, signed contract and deposit
completion. Delays to provide approvals, signatures or monetary payments may delay
delivery or expedite fees may apply to rush project! Late payments are subject to 3%
monthly interest charges.
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $13,366.18
Project Information:
338
Veterans Recognition Ceremony
Event from 9am-11am
Approx 450 attendees
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE
PROPERTY OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
339
AKJOHNSTON PROPOSAL 253000
Fall Event
14 March 2025
Production Technology and Staging $9,675.00
1 Audio Engineering, Outboard Amplification & Speaker System $5,500.00 $5,500.00
Talent audio will transmit into our digital audio mixing console for levels
and sound performance to control throughout the program and event. The
band music mix from their audio console and all spoken word, will be
amplified through powered speakers surrounding the space for audible
clarity and range during the eve
1 Band Microphone package $1,200.00 $1,200.00
Better defined once the artist rider is received
1 Laptop Playback and Slide Advance for Presentation $250.00 $250.00
1 Theatrical Lighting Package $2,400.00 $2,400.00
LED Leko package on heavy pipe and base positions
1 Electrical cable package $250.00 $250.00
1 FOH Drape Masking Kit - with Hardware $75.00 $75.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $4,950.00
1 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $750.00
1 Audio Engineer for Load-In, Show Run and Strike $900.00 $900.00
4 Stagehands for Load-In and Strike $600.00 $2,400.00
1 Technical Supervisor $900.00 $900.00
Production Fees $2,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
Event Subtotal $16,625.00
Insurance $332.50
*California Sales Tax (7.75%)$269.38
Grand Total Amount $17,226.88
Proposal is based off 12-week lead time from written approval, signed contract and deposit
completion. Delays to provide approvals, signatures or monetary payments may delay delivery or
expedite fees may apply to rush project! Late payments are subject to 3% monthly interest
charges.
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $17,226.88
Project Information:
340
Fall Event
TBD location and time
Approx 500-1000 attendees
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE
PROPERTY OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
341
AKJOHNSTON PROPOSAL 253000
Tree Lighting Ceremony
14 March 2025
Production Technology and Staging $10,200.00
1 Audio Engineering, Outboard Amplification & Speaker System $5,500.00 $5,500.00
Talent audio will transmit into our digital audio mixing console for levels
and sound performance to control throughout the program and event. The
band music mix from their audio console and all spoken word, will be
amplified through powered speakers surrounding the space for audible
clarity and range during the eve
4 Wireless Handheld Microphones $125.00 $500.00
6 Microphones: For Performing Act TBD $125.00 $750.00
Better defined once the artist rider is received
1 Theatrical Lighting Package $3,200.00 $3,200.00
LED Leko package on heavy pipe and base positions. Additional
ambient lighting on the edge of the stage to add movement and texture
1 Ambient lighting package
1 16ftx14ft Stage CLENT CLIENT
1 Stage Stairs CLENT CLIENT
1 Laptop Playback and Slide Advance for Presentation $250.00 $250.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $8,400.00
2 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $1,500.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
6 Stagehands for Load-In and Strike $600.00 $3,600.00
2 Lighting Technician for Load-In, Show Run and Strike $750.00 $1,500.00
1 Technical Supervisor $900.00 $900.00
Production Fees $2,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
Event Subtotal $20,600.00
Insurance $412.00
*California Sales Tax (7.75%)$269.38
Grand Total Amount $21,281.38
Proposal is based off 12-week lead time from written approval, signed contract and deposit
completion. Delays to provide approvals, signatures or monetary payments may delay delivery
or expedite fees may apply to rush project! Late payments are subject to 3% monthly interest
charges.
342
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $21,281.38
Project Information:
Tree Lighting Ceremony
Approximate 1000 attendees
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE PROPERTY
OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
343
AKJOHNSTON PROPOSAL 253000
Iron Man Finish Line
14 March 2025
Production Technology and Staging $6,775.00
1 Audio Engineering, Outboard Amplification & Speaker System $5,500.00 $5,500.00
Talent audio will transmit into our digital audio mixing console for levels
and sound performance to control throughout the program and event. The
band music mix from their audio console and all spoken word, will be
amplified through powered speakers surrounding the space for audible
clarity and range during the eve
1 Band Microphone package $1,200.00 $1,200.00
Better defined once the artist rider is received
1 FOH Drape Masking Kit - with Hardware $75.00 $75.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $4,950.00
1 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $750.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
4 Stagehands for Load-In and Strike $600.00 $2,400.00
1 Technical Supervisor $900.00 $900.00
Production Fees $8,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
1 Band contracting services $6,000.00 $6,000.00
Event Subtotal $19,725.00
Insurance $394.50
*California Sales Tax (7.75%)$269.38
Grand Total Amount $20,388.88
Proposal is based off 12-week lead time from written approval, signed contract and deposit
completion. Delays to provide approvals, signatures or monetary payments may delay delivery or
expedite fees may apply to rush project! Late payments are subject to 3% monthly interest
charges.
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $20,388.88
Project Information:
Ironman Triathlon Finish Line Event
TBD Day and time
Approximate 1000 attendees
344
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE PROPERTY OF
AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
345
AKJOHNSTON PROPOSAL 253000
City Picnic and Birthday
Celebration
14 March 2025
Production Technology and Staging $6,900.00
1 Audio Engineering, Outboard Amplification & Speaker System $5,500.00 $5,500.00
Talent audio will transmit into our digital audio mixing console
for levels and sound performance to control throughout the
program and event. The band music mix from their audio console
and all spoken word, will be amplified through powered speakers
surrounding the space for audible clarity and range during the
event.
1 Wireless Handheld Microphones $125.00 $125.00
1 Band Microphone package $1,200.00 $1,200.00
Better defined once the artist rider is received
1 16ftx24ft Stage CLENT /
1 Stage Stairs CLENT CLIENT
1 FOH Drape Masking Kit - with Hardware $75.00 $75.00
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $4,950.00
1 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $750.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
4 Stagehands for Load-In and Strike $600.00 $2,400.00
1 Technical supervisor $900.00 $900.00
Production Fees $8,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
1 Band contracting services $6,000.00 $6,000.00
Event Subtotal $19,850.00
Insurance $397.00
*California Sales Tax (7.75%)$269.38
Grand Total Amount $20,516.38
Proposal is based off 12-week lead time from written approval, signed contract and
deposit completion. Delays to provide approvals, signatures or monetary payments
may delay delivery or expedite fees may apply to rush project! Late payments are
subject to 3% monthly interest charges.
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $20,516.38
346
Project Information:
City Picnic and Birthday Celebration
9am-12pm
Approximate 1000 attendees
Delivery/Location Information:
City of La Quinta Civic Center Campus
78495 Calle Tampico
La Quinta, CA 92253
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE
PROPERTY OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
347
AKJOHNSTON PROPOSAL 253000
Concerts in the Park: (6) Events
14 March 2025
Production Technology and Staging $11,275.00
1 Audio Engineering, Outboard Amplification & Speaker System $5,500.00 $5,500.00
Talent audio will transmit into our digital audio mixing console for
levels and sound performance to control throughout the program
and event. The band music mix from their audio console and all
spoken word, will be amplified through powered speakers
surrounding the space for audible clarity and range during the
event.
1 Band Microphone package $1,200.00 $1,200.00
Better defined once the artist rider is received
1 FOH Drape Masking Kit - with Hardware $75.00 $75.00
1 Truss structure for supplemental event lighting and speaker
positions
$4,500.00 $4,500.00
Moving light package and audio array for quality audio support
1 Power Provided by Venue to LOCATION CLIENT CLIENT
Labor $5,850.00
1 Audio Assistant (A2) for Load-In, Show Run and Strike $750.00 $750.00
1 Audio Engineer (A1) for Load-In, Show Run and Strike $900.00 $900.00
4 Stagehands for Load-In and Strike $600.00 $2,400.00
1 Lighting Technician (L1) for Load-In, Show Run and Strike $900.00 $900.00
1 Technical Supervisor $900.00 $900.00
Production Fees $8,000.00
1 RT Transportation, La Quinta CA $1,500.00 $1,500.00
1 Tool Kit & Cleaning Kit $250.00 $250.00
1 Production Expendables $250.00 $250.00
1 Band contracting services $6,000.00 $6,000.00
Event Subtotal $25,125.00
Insurance $502.50
*California Sales Tax (7.75%)$269.38
Grand Total Amount per EACH Event $25,896.88
Grand Total Amount per Event Series of Six (6) Events $155,381.25
Proposal is based off 12-week lead time from written approval, signed contract and
deposit completion. Delays to provide approvals, signatures or monetary payments may
delay delivery or expedite fees may apply to rush project! Late payments are subject to
3% monthly interest charges.
Payment Schedule
Final Payment Due NET15 to AKJOHNSTON $155,381.25
348
Project Information:
Concerts in the park (6 concerts over the spring/summer season)
02/2026 (2) , 03/2026 (2), 05/2026 (2)
Approximate 500 attendees
Delivery/Location Information:
Silverrock Park
La Quinta , CA
Client/Billing Information:
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Contact Information :
Michael Calderon , Community Services Analyst
760-777-7014
mcalderon@LaQuintaCA.gov
AKJ Contact:
John Mitchell
Vice President, Client Services
j.mitchell@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE
PROPERTY OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
349
PROJECT 253000
Social Media Content Capture and
Management
5.5.25
Professional Photo and Video with Post-Production Editing for La Quinta $19,800.00
Includes passive B-Roll and interview shoots for engaging post-production like the
Indio piece. Stock music, stock video, graphics and FX, as well as professional
voiceover or subtitling will be billed actuals upon consumption and is NOT yet
included! Rates below are for each event and include one cinematographer and one
photographer along with their respective travel fees. An Executive Producer is also
included but will not be onsite for shoot days.
1 Photo-Video for Veterans' Recognition Ceremony $4,950.00 $4,950.00
(1) photo shooter, (1) video shooter for (4) hours of live event that is mobile. (20)
selects and (2) sizzle reels: 30-sec and 90-sec to be delivered. (2) business day
turnaround for all assets
1 Photo-Video for Tree Lighting Ceremony and Event $4,950.00 $4,950.00
(1) photo shooter, (1) video shooter for (4) hours of live event that is mobile. (20)
selects and (2) sizzle reels: 30-sec and 90-sec to be delivered. (2) business day
turnaround for all assets
1 Photo-Video for City Picnic $4,950.00 $4,950.00
(1) photo shooter, (1) video shooter for (4) hours of live event that is mobile. (20)
selects and (2) sizzle reels: 30-sec and 90-sec to be delivered. (2) business day
turnaround for all assets
1 Photo-Video for Concerts in the Park 1 $4,950.00 $4,950.00
(1) photo shooter, (1) video shooter for (4) hours of live event that is mobile. (20)
selects and (2) sizzle reels: 30-sec and 90-sec to be delivered. (2) business day
turnaround for all assets
Project Subtotal $19,800.00
*California Sales Tax (7.75%)$0.00
Grand Total Amount per Proposed Events Series $19,800.00
Client must provide 20-days notice in writing to cancel or suspend services; failure to do so shall result in
a kill fee up-to 100% of total. Late payments are subject to 3% monthly interest charges.
Project Information:
La Quinta Media Services
Per-event basis, as defined above
Delivery/Location Information:
La Quinta Venue TBD
Digital Delivery
Client/Billing Information:
City of La Quinta
TBD
La Quinta, CA
Contact Information :
TBD
350
TBD
TBD
AKJ Contact:
Houston Hooker
houston@akjohnston.com
DISCLAIMER: ALL CREATIVE IDEAS, CONCEPTS, DESIGNS AND ENGINEERING CONTAINED WITHIN THIS DOCUMENT AND ASSOCIATED DOCUMENTS IS EXCLUSIVE
PROPERTY OF AKJOHNSTON GROUP AND ITS AFFILIATES, INFORMATION CONTAINED HEREIN IS PROPRIETARY AND CONFIDENTIAL.
533 S. Rose St., Anaheim, California 92805 | www.akjohnston.com | (866) 212-2192 | accounting@akjohnston.com
351
Exhibit C
Schedule of Performance
Contracting Party shall complete all services identified in the Scope of Services,
Exhibit A of this Agreement, in accordance with the Project Schedule (Attachment 1),
attached hereto and incorporated herein by this reference.
352
Exhibit D
Special Requirements
None
353
Exhibit E
Insurance Requirements
E.1 Insurance. Prior to the beginning of and throughout the duration of this
Agreement, the following policies shall be maintained and kept in full force and effect
providing insurance with minimum limits as indicated below and issued by insurers with
A.M. Best ratings of no less than A-VI:
Commercial General Liability (at least as broad as ISO CG 0001)
$1,000,000 (per occurrence)
$2,000,000 (general aggregate)
Must include the following endorsements:
General Liability Additional Insured
General Liability Primary and Non-contributory
Commercial Auto Liability (at least as broad as ISO CA 0001 )
$1,000,000 (per accident)
Auto Liability Additional Insured
Personal Auto Declaration Page if applicable
Errors and Omissions Liability
$1,000,000 (per claim and aggregate)
Workers’ Compensation
(per statutory requirements)
Must include the following endorsements:
Workers Compensation with Waiver of Subrogation
Workers Compensation Declaration of Sole Proprietor if applicable
Cyber Liability
$1,000,000 (per occurrence)
$2,000,000 (general aggregate)
Contracting Party shall procure and maintain, at its cost, and submit concurrently
with its execution of this Agreement, Commercial General Liability insurance against all
claims for injuries against persons or damages to property resulting from Contracting
Party’s acts or omissions rising out of or related to Contracting Party’s performance under
this Agreement. The insurance policy shall contain a severability of interest clause
providing that the coverage shall be primary for losses arising out of Cont racting Party’s
performance hereunder and neither City nor its insurers shall be required to contribute to
any such loss. An endorsement evidencing the foregoing and naming the City and its
officers and employees as additional insured (on the Commercial General Liability policy
only) must be submitted concurrently with the execution of this Agreement and approved
by City prior to commencement of the services hereunder.
354
Contracting Party shall carry automobile liability insurance of $1,000,000 per
accident against all claims for injuries against persons or damages to property arising out
of the use of any automobile by Contracting Party, its officers, any person directly or
indirectly employed by Contracting Party, any subcontractor or agent, or anyone for
whose acts any of them may be liable, arising directly or indirectly out of or related to
Contracting Party’s performance under this Agreement. If Contracting Party or
Contracting Party’s employees will use personal autos in any way on this project,
Contracting Party shall provide evidence of personal auto liability coverage for each such
person. The term “automobile” includes, but is not limited to, a land motor vehicl e, trailer
or semi-trailer designed for travel on public roads. The automobile insurance policy shall
contain a severability of interest clause providing that coverage shall be primary for losses
arising out of Contracting Party’s performance hereunder an d neither City nor its insurers
shall be required to contribute to such loss.
Professional Liability or Errors and Omissions Insurance as appropriate shall
be written on a policy form coverage specifically designed to protect against acts, errors
or omissions of the Contracting Party and “Covered Professional Services” as designated
in the policy must specifically include work performed under this agreement. The policy
limit shall be no less than $1,000,000 per claim and in the aggregate. The policy must
“pay on behalf of” the insured and must include a provision establishing the i nsurer’s duty
to defend. The policy retroactive date shall be on or before the effective date of this
agreement.
Contracting Party shall carry Workers’ Compensation Insurance in
accordance with State Worker’s Compensation laws with employer’s liability limits no less
than $1,000,000 per accident or disease.
Contracting Party shall procure and maintain Cyber Liability insurance with
limits of $1,000,000 per occurrence/loss which shall include the following coverage:
a. Liability arising from the theft, dissemination and/or use of confidential or
personally identifiable information; including credit monitoring and
regulatory fines arising from such theft, dissemination or use of the
confidential information.
b. Network security liability arising from the unauthorized use of, access to,
or tampering with computer systems.
c. Liability arising from the failure of technology products (software) required
under the contract for Consultant to properly perform the services
intended.
d. Electronic Media Liability arising from personal injury, plagiarism or
misappropriation of ideas, domain name infringement or improper deep -
linking or framing, and infringement or violation of intellectual property
rights.
355
e.Liability arising from the failure to render professional services.
If coverage is maintained on a claims-made basis, Contracting Party shall maintain such
coverage for an additional period of three (3) years following termination of the contract.
Contracting Party shall provide written notice to City within ten (10) working
days if: (1) any of the required insurance policies is terminated; (2) the limits of any of the
required polices are reduced; or (3) the deductible or self-insured retention is increased.
In the event any of said policies of insurance are cancelled, Contracting Party shall, prior
to the cancellation date, submit new evidence of insurance in conformance with this
Exhibit to the Contract Officer. The procuring of such insurance or the delivery of policies
or certificates evidencing the same shall not be construed as a limitation of Contracting
Party’s obligation to indemnify City, its officers, employees, contractors, subcontractors,
or agents.
E.2 Remedies. In addition to any other remedies City may have if Contracting
Party fails to provide or maintain any insurance policies or policy endorsements to the
extent and within the time herein required, City may, at its sole option:
a.Obtain such insurance and deduct and retain the amount of the
premiums for such insurance from any sums due under this Agreement.
b.Order Contracting Party to stop work under this Agreement and/or
withhold any payment(s) which become due to Contracting Party hereunder until
Contracting Party demonstrates compliance with the requirements hereof.
c.Terminate this Agreement.
Exercise any of the above remedies, however, is an alternative to any other
remedies City may have. The above remedies are not the exclusive remedies for
Contracting Party’s failure to maintain or secure appropriate policies or endorsements.
Nothing herein contained shall be construed as limiting in any way the extent to which
Contracting Party may be held responsible for payments of damages to persons or
property resulting from Contracting Party’s or its subcontractors’ performance of work
under this Agreement.
E.3 General Conditions Pertaining to Provisions of Insurance Coverage by
Contracting Party. Contracting Party and City agree to the following with respect to
insurance provided by Contracting Party:
1.Contracting Party agrees to have its insurer endorse the third party general
liability coverage required herein to include as additional insureds City, its officials,
employees, and agents, using standard ISO endorsement No. CG 2010 with an edition
prior to 1992. Contracting Party also agrees to require all contractors, and subcontractors
to do likewise.
2.No liability insurance coverage provided to comply with this Agreement shall
prohibit Contracting Party, or Contracting Party’s employees, or agents, from waiving the
356
right of subrogation prior to a loss. Contracting Party agrees to waive subrogation rights
against City regardless of the applicability of any insurance proceeds, and to require all
contractors and subcontractors to do likewise.
3. All insurance coverage and limits provided by Contracting Party and
available or applicable to this Agreement are intended to apply to the full extent of the
policies. Nothing contained in this Agreement or any other agreement relating to City or
its operations limits the application of such insurance coverage.
4. None of the coverages required herein will be in compliance with these
requirements if they include any limiting endorsement of any kind that has not been first
submitted to City and approved of in writing.
5. No liability policy shall contain any provision or definition that would serve
to eliminate so-called “third party action over” claims, including any exclusion for bodily
injury to an employee of the insured or of any contractor or subcontractor.
6. All coverage types and limits required are subject to approval, modification
and additional requirements by the City, as the need arises. Contracting Party shall not
make any reductions in scope of coverage (e.g. elimination of contractual liability or
reduction of discovery period) that may affect City’s protection without City’s prior written
consent.
7. Proof of compliance with these insurance requirements, consisting of
certificates of insurance evidencing all the coverages required and an additional insured
endorsement to Contracting Party’s general liability policy, shall be delivered to City at or
prior to the execution of this Agreement. In the event such proof of any insurance is not
delivered as required, or in the event such insurance is canceled at any time and no
replacement coverage is provided, City has the right, but not the duty, to obtain a ny
insurance it deems necessary to protect its interests under this or any other agreement
and to pay the premium. Any premium so paid by City shall be charged to and promptly
paid by Contracting Party or deducted from sums due Contracting Party, at City option.
8. It is acknowledged by the parties of this agreement that all insurance
coverage required to be provided by Contracting Party or any subcontractor, is intended
to apply first and on a primary, non -contributing basis in relation to any other insurance
or self-insurance available to City.
9. Contracting Party agrees to ensure that subcontractors, and any other party
involved with the project that is brought onto or involved in the project by Contracting
Party, provide the same minimum insurance coverage required of Contracting Party.
Contracting Party agrees to monitor and review all such coverage and assumes all
responsibility for ensuring that such coverage is provided in conformity with the
requirements of this section. Contracting Party agrees that upon request, all agreements
with subcontractors and others engaged in the project will be submitted to City for review.
10. Contracting Party agrees not to self-insure or to use any self-insured
retentions or deductibles on any portion of the insurance required herein (with the
357
exception of professional liability coverage, if required) and further agrees that it will not
allow any contractor, subcontractor, Architect, Engineer or other entity or person in any
way involved in the performance of work on the project contemplated by this agreement
to self-insure its obligations to City. If Contracting Party’s existing coverage includes a
deductible or self-insured retention, the deductible or self-insured retention must be
declared to the City. At that time the City shall review options with the Contracting Party,
which may include reduction or elimination of the deductible or self-insured retention,
substitution of other coverage, or other solutions.
11.The City reserves the right at any time during the term of this Agreement to
change the amounts and types of insurance required by giving the Contracting Party
ninety (90) days advance written notice of such change. If such change results in
substantial additional cost to the Contracting Party, the City will negotiate additional
compensation proportional to the increased benefit to City.
12.For purposes of applying insurance coverage only, this Agreement will be
deemed to have been executed immediately upon any party hereto taking any steps that
can be deemed to be in furtherance of or towards performance of this Agreement.
13.Contracting Party acknowledges and agrees that any actual or alleged
failure on the part of City to inform Contracting Party of non -compliance with any
insurance requirement in no way imposes any additional obligations on City nor does it
waive any rights hereunder in this or any other regard.
14.Contracting Party will renew the required coverage annually as long as City,
or its employees or agents face an exposure from operations of any type pursuant to this
agreement. This obligation applies whether the agreement is canceled or terminated for
any reason. Termination of this obligation is not effective until City executes a written
statement to that effect.
15.Contracting Party shall provide proof that policies of insurance required
herein expiring during the term of this Agreement have been renewed or replaced with
other policies providing at least the same coverage. Proof that such coverage has been
ordered shall be submitted prior to expiration. A coverage binder or letter from
Contracting Party’s insurance agent to this effect is acceptable. A certificate of insurance
and an additional insured endorsement is required in these specifications applicable to
the renewing or new coverage must be provided to City within five (5) days of the
expiration of coverages.
16.The provisions of any workers’ compensation or similar act will not limit the
obligations of Contracting Party under this agreement. Contracting Party expressly
agrees not to use any statutory immunity defenses under such laws with respect to City,
its employees, officials, and agents.
17.Requirements of specific coverage features, or limits contained in this
section are not intended as limitations on coverage, limits or other requirements nor as a
waiver of any coverage normally provided by any given policy. Specific reference to a
358
given coverage feature is for purposes of clarification only as it pertains to a given issue
and is not intended by any party or insured to be limiting or all-inclusive.
18.These insurance requirements are intended to be separate and distinct from
any other provision in this Agreement and are intended by the parties here to be
interpreted as such.
19.The requirements in this Exhibit supersede all other sections and provisions
of this Agreement to the extent that any other section or provision conflicts with or impairs
the provisions of this Exhibit.
20.Contracting Party agrees to be responsible for ensuring that no contract
used by any party involved in any way with the project reserves the right to charge City
or Contracting Party for the cost of additional insurance coverage required by this
agreement. Any such provisions are to be deleted with reference to City. It is not the
intent of City to reimburse any third party for the cost of complying with these
requirements. There shall be no recourse against City for payment of premiums or other
amounts with respect thereto.
21.Contracting Party agrees to provide immediate notice to City of any claim
or loss against Contracting Party arising out of the work performed under this agreement.
City assumes no obligation or liability by such notice, but has the right (but not the duty )
to monitor the handling of any such claim or claims if they are likely to involve City.
359
Exhibit F
Indemnification
F.1 Indemnity for the Benefit of City.
a. Indemnification for Professional Liability. When the law establishes a
professional standard of care for Contracting Party’s Services, to the fullest extent
permitted by law, Contracting Party shall indemnify, protect, defend (with counsel
selected by City), and hold harmless City and any and all of its officials, employees, and
agents (“Indemnified Parties”) from and against any and all claims, losses, liabilities of
every kind, nature, and description, damages, injury (including, without limitation, injury
to or death of an employee of Contracting Party or of any subcontractor), costs and
expenses of any kind, whether actual, alleged or threatened, including, without limitation,
incidental and consequential damages, court costs, attorneys’ fees, litigation expenses,
and fees of expert consultants or expert witnesses incurred in connection therewith and
costs of investigation, to the extent same are caused in whole or in part by any negligent
or wrongful act, error or omission of Contracting Party, its officers, agents, employees or
subcontractors (or any entity or individual that Contracting Party shall bear the legal
liability thereof) in the performance of professional services under this agreement. With
respect to the design of public improvements, the Contracting Party shall not be liable for
any injuries or property damage resulting from the reuse of the design at a location other
than that specified in Exhibit A without the written consent of the Contracting Party.
b. Indemnification for Other Than Professional Liability. Other than in the
performance of professional services and to the full extent permitted by law, Contracting
Party shall indemnify, defend (with counsel selected by City), and hold harmless the
Indemnified Parties from and against any liability (including liability for claims, suits,
actions, arbitration proceedings, administrative proceedings, regulatory proceedings,
losses, expenses or costs of any kind, whether actual, alleged or threatened, including,
without limitation, incidental and consequential damages, court costs, attorneys’ fees,
litigation expenses, and fees of expert consultants or expert witnesses) incurred in
connection therewith and costs of investigation, where the same arise out of, are a
consequence of, or are in any way attributable to, in whole or in part, the performance of
this Agreement by Contracting Party or by any individual or entity for which Contracting
Party is legally liable, including but not limited to officers, agent s, employees, or
subcontractors of Contracting Party.
c. Indemnity Provisions for Contracts Related to Construction (Limitation on
Indemnity). Without affecting the rights of City under any provision of this agreement,
Contracting Party shall not be required to indemnify and hold harmless City for liability
attributable to the active negligence of City, provided such active negligence is
determined by agreement between the parties or by the findings of a court of competent
jurisdiction. In instances where City is shown to have been actively negligent and whe re
City’s active negligence accounts for only a percentage of the liability involved, the
obligation of Contracting Party will be for that entire portion or percentage of liability not
attributable to the active negligence of City.
360
d.Indemnification Provision for Design Professionals.
1.Applicability of this Section F.1(d). Notwithstanding Section F.1(a)
hereinabove, the following indemnification provision shall apply to a Contracting Party
who constitutes a “design professional” as the term is defined in paragraph 3 below.
2.Scope of Indemnification. When the law establishes a professional
standard of care for Contracting Party’s Services, to the fullest extent permitted by law,
Contracting Party shall indemnify and hold harmless City and any and all of its officials,
employees, and agents (“Indemnified Parties”) from and against any and all losses,
liabilities of every kind, nature, and description, damages, injury (including, without
limitation, injury to or death of an employee of Contracting Party or of any subcontracto r),
costs and expenses, including, without limitation, incidental and consequential damages,
court costs, reimbursement of attorneys’ fees, litigation expenses, and fees of expert
consultants or expert witnesses incurred in connection therewith and costs o f
investigation, to the extent same are caused by any negligent or wrongful act, error or
omission of Contracting Party, its officers, agents, employees or subcontractors (or any
entity or individual that Contracting Party shall bear the legal liability th ereof) in the
performance of professional services under this agreement. With respect to the design
of public improvements, the Contracting Party shall not be liable for any injuries or
property damage resulting from the reuse of the design at a location other than that
specified in Exhibit A without the written consent of the Contracting Party.
3.Design Professional Defined. As used in this Section F.1(d), the
term “design professional” shall be limited to licensed architects, registered professional
engineers, licensed professional land surveyors and landscape architects, all as defined
under current law, and as may be amended from time to time by Civil Code § 2782.8.
F.2 Obligation to Secure Indemnification Provisions. Contracting Party agrees
to obtain executed indemnity agreements with provisions identical to those set forth
herein this Exhibit F, as applicable to the Contracting Party, from each and every
subcontractor or any other person or entity involved by, for, with or on behalf of
Contracting Party in the performance of this Agreement. In the event Contracting Party
fails to obtain such indemnity obligations from others as required herein, Contracting
Party agrees to be fully responsible according to the terms of this Exhibit. Failure of City
to monitor compliance with these requirements imposes no additional obligations on City
and will in no way act as a waiver of any rights hereunder. This obligation to indemnify
and defend City as set forth in this Agreement are binding on the successors, assigns or
heirs of Contracting Party and shall survive the termination of this Agreement.
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capabilities + case studies | spring 2025
AKJOHNSTON is a turnkey industry-leader in experiential marketing + production.
Our multidisciplinary team of artists, visionaries, planners and technicians partner
with our clients to bring brands and stories to life in exceptional ways.
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$77$&+0(172
where story meets experience.
Founded in 2008 as a technical production firm, AKJOHNSTON, has evolved to become an award-winning turnkey
agency offering a limitless range of design, production and management capabilities. Housed in over 86,000 square
feet across six strategically located facilities from our Anaheim Headquarters to our Los Angeles creative studio - to our
Las Vegas and San Antonio branches and into New York City - we offer our clients local service with international reach.
Our Creative teams strategize, develop and design impactful campaigns. Our Production teams transform those bold
visions into reality, developing logistical roadmaps and methods to execute the impossible! Our Fabrication department
builds world-class experiences from the ground up and is one of the top-awarded fabricators in the industry.
From the tried-and-true tradeshow booth, to cutting-edge activations, pop-ups and tours -
we are at the intersection of where stories are told through sensory experiences.
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technical
capabilities
Moving lights, pin spots, pixel tubes and uplights - we bring light to both arenas and
exhibits. We have an impressive catalog of over one thousand fixtures, and that
doesn’t even cover the miles of bistro lights and neon!
lighting
audio
We turn it up from silent disco to Steven Tyler with experience presenting everything
in between! We maintain mixers, mics and outboard gear to create immersive audio
within experiential environments all the way up to outdoor concerts.
video
Projection to LED panels (even moving light LED panels)… little screens to massive
displays… processing and mapping… content and creative… we have video
technologies for any project and purpose.
staging + rigging
Three types of staging in inventory, along with all the accessories to make curved,
angled, or fully-custom stage and scaffold solutions. Over a mile of show trussing
and rigging gear - all managed with impeccable safety standards.
direction
Tech positions up the wazoo! With in-house designs and programming, we cover
staffing from technical direction, stage hands, stage managers, show callers and
every A1, L1 and V1 in-between.364
As a boutique agency, with all of our sectors under one roof, we are able to manage
all aspects of our projects down to the smallest details.
agency
capabilities
project management
design + strategy
With an in-house design team, we are able to strategize holistic campaigns, stunts
and activations that deliver on diverse KPIs with cutting-edge design that push the
boundaries.
permitting + engineering
With in-house project engineering and partnerships with international engineering
firms, we have the ability to design and build with engineer-stamped plans anywhere
- you can even find us in international waters.
branding + marketing
Our graphic design team is knowledgeable on multiple web platforms and creates
graphic content always in-line with the brand and the brand’s focus.
logistics, trucking + warehousing
We are fully transparent about all things production to ensure that every truck, nut,
bolt, body and contract is in-place on time!
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Our versatile team excels at capturing and editing captivating videos, from brand
films and event recaps to interviews and social media content. Relive the magic
through our dynamic content creation.
media
capabilities
content capture + social
web and ux design
Enhance your brand's online impact with our expertise in compelling web design,
high-converting landing pages, targeted micro-pages, user-friendly apps, and a
customer-centric approach that amplifies user engagement.
special projects
Delve into our specialty projects: AR, VR, games, animation, projection mapping,
motion graphics, award submission videos, and behind-the-scenes documentaries.
Experience your story come alive with captivating visuals.
out-of-home
Whether you need content for a digital billboard, LED screen, or any other type of
outdoor display, we have the expertise to create eye-catching visuals that make your
brand stand out in the crowded advertising landscape.
hybrid and broadcast
Elevate your brand digitally with exciting livestreams, engaging webinars, innovative
virtual conferences, alluring broadcasting, and interactive events. We ensure your
brand shines!
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rental
inventory
Elevate your event with our versatile inventory of bars, counters, tables, chairs, and
soft seating options that combine style and functionality. Choose from a wide variety
of styles to suit your event theme and atmosphere.
furnishings
flooring
We maintain a range of flooring solutions including hard, soft, carpet, and rugs to
create the perfect foundation for your event space, ensuring comfort and aesthetics, or
conserve resources with 80% post-consumer red carpet from recycled water bottles!
decor and set dressing
Tszuj that set with our curated collection of props, decor and set dressing items - from
plants, pots, vases, accessories, books, containers, lamps and hedges, we maintain
decor items for press junkets, themed sets and scenic moments to fill space!
scenic and wall systems
Create a captivating event layout with our set flats and Aluvision wall systems,
providing a customizable and visually stunning backdrop for your event -and using
rental systems or theatrical flats saves both cost and environmental resources.
mobile vehicles
Take it to go with our fleet of mobile vehicles! From trailers to vintage Citroen trucks,
Bronco’s to box trucks, parade floats to carts… we own and operate mobile vehicles
and environments that go beyond a food truck - unless you want our food truck, too!
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fabrication
capabilities
From hand-crafted to precision CNC, our millwork team takes wood seriously from
conceptual organic craftsmanship to commercial prevision parts fabrication, build
and finishing.
mill
metal
Heavy metal or light metal, whatever you prefer! With a plasma CNC and plenty of
handheld metal tools for our talented metals team, we can scale from finite parts to
shipping container playgrounds.
print
Dye-sublimated, printed or die-cut? Large or small format? With three machines
working all day and night, we know how to pump out quality print that actually
matches a Pantone color - we even do it in an environmentally sustainable manner.
specialties
Foam, fabric, acrylic, agricultural and weird stuff we find interesting… we are
constantly challenging new materials and substrates that create dimension and
enhance memorable experiences in tangible sensory ways!
tech integration
Integration of lighting, video, audio and robotics within our builds is how we nerd
out on the weekends. Whether we are talking about responsive scenic, monitors
built into everything, or even a 20’ robotic claw game… yeah, we do that. 368
The AKJOHNSTON team maintains an “EnvironMentality” making conscious shifts in our operation to become
greener as we grow. Sure, we source FSC-certified materials, maintain filtration and purification of shop systems,
solar and LED-illuminated facilities and a truck fleet less than four years old to address conservation of resources.
In addition, we consider upcycling, recycling and donations to so that scenic and raw materials reach their maximum
potential to touch audiences far beyond original usage. Most recently, we began mixing paint in-house to control
waste while continuing to find new and unique ways to lessen our impact while executing durable, functional and
incredible projects.
We also account for cost considerations about the end of a project at the beginning; allowing our clients to factor in
recycling, upcycling and donations holistically. From donation of excess catering to the mulching of food waste;
repurposing builds and raw materials or donating sets to charitable organizations, we have done it all to ensure
great work for our clients becomes great work for communities beyond our activations’ reach!
Sustainability and impact is always a built-in KPI
environ-
mentality
AUSTIN KNIGHT JOHNSTON
FOUNDER + CEO, AKJOHNSTON GROUP
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Since day one, we have been guided by a diverse team that embraces their culture, heritage and values in every
way. We create experiences that capture and are accessible to everyone - and we do that by representing a broad
spectrum of persons that best mirror the values of the brands we elevate through experiences.
From the top, our diverse leaders reflect the company we keep being made up of women, persons of color and
LGBTQ representation that celebrates and elevates an even more diverse team of idea makers, movers and
shakers. As a whole, the snapshot of our company demographics fall within 3% of the representation of physical
locations to which we are based.
We believe that inclusion is the real factor here: the acknowledgment of diversity in conjunction with equal
opportunities, compensation and advancement of our persons of color, ethnicities, gender expressions and sexual
identities across the board so that everyone gets a seat at the table.
We value transparency and are continually audited by the best and brightest clients that will only work with the
most inclusionary vendors. While we are always listening and improving, we’re proud to be here and embrace these
core principles.
Inclusion is not only our business- it’s a core value
diversity
+ inclusion
AUSTIN KNIGHT JOHNSTON
FOUNDER + CEO, AKJOHNSTON GROUP
CERTIFIED DIVERSE SUPPLIER
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akjohnston.com
GT’s “Feel the Synergy” Summer Series
design | fabrication | print | production | technology
We brought the ‘synergy’ ⚡ with GT’s Living Foods this summer! By
custom designing, crafting and building the iconic Synergy Stage and
atmosphere for their Summer Concert, GT’s music campaign was made
vivid.
Our custom mirrored stage covered the pool, creating a focal moment for
performing artists and photo opportunities. The serenity florals of the
outdoor lounge were filled with influencers and artists alike, all enjoying
sounds from musical performances by Baltimore native, Chelsea Jordan and
multi-instrumentalist recording artist and producer, NoMBe. The energy
couldn’t have been higher while sipping on tried-and-true Synergy
Kombucha flavors all evening long!
As visitors weaved through the event, a custom bracelet-making station was
set to make friendship bracelets and vibrant photo walls were set up for all
the iconic personalities floating through. We custom welded and fabricated
a ‘Find Your Flavor’ booth station, which read the aura of the person as they
stepped inside, giving guests a fun-filled flavor reading!
From the electric music-inspired welcome moment, through the flavorful
entrance tunnel, Synergy flavors were highlighted and transformed into a
meaningful musical initiative for GT’s Living Foods.
Strategically placed in the Hollywood hills, 200 plus attendees enjoyed the
scenic views of Downtown Los angeles while enjoying over 600 bottles
Kombucha.
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akjohnston.com case studies / gt synergy
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akjohnston.com
Spotify Now Playing 2024
design | fabrication | scenic | print | tech | integration | touring
Spotify tapped us to create, build and execute the annual Now Playing
soiree, from custom signage like the What’s Your Sign Zodiac-themed Bar,
stage and set designs, a Viewing Lounge for guests to relax to sweet tunes,
a Jam Session Lounge to create custom beats, and more!
Special musical guests, including Halsey made an appearance, serenading
the crowd with her hit songs.
Furthermore, visitors got to take home custom-made keepsakes to
remember 2024 with a friendship bracelet making station by Ian Charms,
branded Spotify tote bags and sweaters, and custom watches vinyl records,
where visitors got to choose their very own design!
To top it off, Pop Up Bagels flew dough from New York City, alongside
David Chang, founder of Momofuku, who partnered with 24 Carrots to
curate a specialized menu for guests to enjoy throughout the event! As a
treat, Erewhon provided a custom Spotify smoothie just for Now Playing
2024!
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akjohnston.com case studies / spotify now playing 2024
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akjohnston.com
Barbie Movie Premiere After Party
design | fabrication | print & graphics | production | logistics
Step with us into the magic of Barbie Land!
Picture this: a sprawling 60-foot inflatable, a giant rotating Barbie "B", and
a mesmerizing DJ booth featuring an exclusive performance by the iconic
Mark Ronson. Our interactive photo moments invite your guests to immerse
themselves in Barbie's vibrant universe, while the original Barbie pink
Corvette and authentic film costumes add a touch of Hollywood glamour.
Our expert team at AKJOHNSTON handles everything seamlessly—from
managing both internal and external vendors to orchestrating lighting and
sound, and bringing every fabricated element and creative design to life.
We started with an exclusive pre-release viewing of the movie to ensure
every detail aligned perfectly with Barbie’s world.
With over 2,500 guests, this became the largest premiere after-party in WB
history! We also balanced the presence of fourteen sponsors in the space
by creating holistic and additive opportunities for Xbox, American Express,
Mattel, Ruggable, O-P-I and others at the after-party!
Take a look at the recap video we produced HERE!
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akjohnston.com case studies / barbie movie world premiere after party
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akjohnston.com
Sun Bum | Sonny’s DayDream
design | fabrication | print & graphics | production | logistics
We brought three lucky artists’ drawings to life at “Sonny’s DayDream'' in
Encinitas, California! Guests were able to walk through a banana yellow
hallway, into a kid-friendly world of creativity and fun. From multiple
interactive photo features to a miniature skate ramp, there was all kinds of
fun and imagination for the entire family! Our in-house fabrication and
design team built and executed SunBum’s first-ever art installation
designed by the winner’s of the Kids Rule Art Contest.
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akjohnston.com case studies / sun bum sonny’s daydream
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akjohnston.com
Amazon Chainsmokers Concert
print & graphics | neon lighting | logistics
What better way to conclude VidCon than by partying with the
Chainsmokers? We designed, installed, and managed eight brand
activations at VidCon, and the Chainsmokers' performance was the perfect
culmination of our efforts.
We installed an Amazon Prime Video neon sign we hung as the background
for the Chainsmokers concert with aircraft cables 25’ high. Draping and
dressing the stage to create a unified look along with a seamless backdrop
for the DJ booth at 6’ tall and 40’ wide. Our contributions to stage design,
fabrication, and lighting were instrumental in making the event a success.
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akjohnston.com case studies / amazon chainsmokers concert
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akjohnston.com
Alo House
design | fabrication | print & graphics | production | logistics
We collaborated with our friends over at Sunset/Studios and helped bring
the beautiful Alo House to life with custom fabricated letters, a boxing
activation, and a natural wood pergola structure that housed a boho-chic
lounge that helped everyone feel extra zen!
Take a look at the video recap HERE!
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akjohnston.com case studies / alo house
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Kim Crawford at BNP Paribas
mgmt | fabrication | tech
[agency credit: cogent]
We helped serve up Kim Crawford at BNP Paribas with lots of custom
fabricated pieces and managed the build of elements on site. Side tables
were made using clear acrylic boxes and filling them with tennis balls
which popped off the white rental furniture and custom branded pillows.
A tennis ball wall was built for behind the custom built bar with a
dimensional slogan taking front and center. Two photo moments were
fabricated: one being a large gold swing with a tennis racket back and
the other a backdrop with an oversized tennis racket for guests to pose
with.
All the lanterns and chandeliers were also fabricated and color matched
to Kim Crawford gold. An LED screen provided guests with a live feed of
the tournament.
akjohnston.com
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akjohnston.com case studies / kim crawford at BNP
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YSL Beauty Station Pop Up
production | fabrication | print | tech | i&d
[agency credit: partipris & hk corp]
What had begun as a simple stunt of an extension of the YSL Beauty
Hotel during weekend one of Coachella, quickly grew to include an 80’
pop-up store, impressive and immersive set dressing, a half-acre balloon
field, billboard and a 25’ high neon lipstick monolith - all for the Insta!
With only three weeks to build, we quickly scaled our involvement to
fabricate fixtures, props, signage and large format fabrications that
needed to withstand 130MPH wind, 120-degree temperatures and even
rain. The result was incredible, sparking international press and exposure
for the four days of our activation. Not only did YSL capture incredible
photo and video campaign media, but the station then opened to the
public and quickly thereafter became a viral sensation.
Our pop-up store was a hit: hosting beauty stations, custom engraved
cosmetics, a bar and even a YSL Beauty vending machine for guests to
enjoy. With 15,000 guests and 350-million social media impressions, no
one could have predicted that this would be the most successful pop-up
store in YSL’s history with higher sales by period and sales per square
foot over the course of the long weekend!
Take a look at the recap video HERE!
akjohnston.com
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case studies / ysl beauty station pop upakjohnston.com
386
With the launch of a newly renovated courtyard, Segerstrom Center for
the Arts looked to us to create a high-end evening welcoming guests
to the space in a casually chic, yet elevated setting. The alfresco
evening consisted of wooden farmhouse table and clean white dining
chairs. On top was a simply curated table setting and a large floral
arrangement made solely of pink hued roses. The integration of marble
and wood in the lounge vignettes and bars created a high-end, but still
intimate environment.
Argyros Plaza Dedication
design | mgmt | fabrication
akjohnston.com
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case studies / segerstrom center for the arts - argyros plaza dedicationakjohnston.com
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thank you!
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City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: RECEIVE AND FILE ANNUAL COMPREHENSIVE FINANCIAL
REPORT FOR YEAR ENDED JUNE 30, 2024
RECOMMENDATION
Receive and file the Annual Comprehensive Financial Report for the year ended June
30, 2024.
EXECUTIVE SUMMARY
California cities must obtain an annual audit of their financial statements by an
independent auditor at the close of each fiscal year.
The annual audit produces the Annual Comprehensive Financial Report (ACFR)
(Exhibit A), which was issued on May 15, 2025.
The independent auditors rendered an unmodified (“clean”) opinion, which is the
most favorable conclusion.
The ACFR was presented to the Financial Advisory Commission (FAC) on June
4, 2025.
FISCAL IMPACT - None
BACKGROUND/ANALYSIS
At the end of each fiscal year, the City’s financial records are audited by an independent
audit firm pursuant to California law. The results (including City background information,
statistical data, and detailed financial reports) are compiled and presented in the ACFR.
In the independent auditors’ report (located at the front of the financial section of the
ACFR), Lance, Soll & Lunghard LLP (LSL) issued an unmodified opinion on the City’s
financial statements for the year ended June 30, 2024, which is the most favorable
conclusion. The independent audit involved examining evidence supporting the
amounts and disclosures in the financial statements, assessing the accounting
principles used and estimates made by management, and evaluating the overall
financial statement presentation.
BUSINESS SESSION ITEM NO. 5
391
Attachment 1, provides a summary of the ACFR which is in Exhibit A. Attachment 2,
provides a summary of Unrestricted Funds.
The City’s ACFR can be found in the Finance section on the City’s website. While the
City’s financial statements were presented fairly in all material respects, a significant
deficiency/noncompliance was identified due to the delayed submission of the City’s
Single Audit report, which resulted from delays in the prior year’s audit completion. The
City acknowledges the importance of timely submission and has implemented an
accelerated timeline for completing future reports, along with improved coordination
efforts with the external audit team. As in previous years, the ACFR will be submitted to
the Government Finance Officers Association (GFOA) award program for excellence in
financial reporting.
A Single Audit for fiscal year 2023/24 – a separate audit requirement under Federal law
for entities that spend $750,000 or more in federal funds during a fiscal year, was
issued on May 17, 2025.
ALTERNATIVES
The ACFR and audit are required by State law, therefore, no alternatives are
recommended.
Prepared by: Claudia Martinez, Finance Director/City Treasurer
Approved by: Jon McMillen, City Manager
Attachments: 1. 2023/24 Annual Comprehensive Financial Report Summary
2. 2023/24 Unrestricted Funds Summary
3. 2023/24 Annual Comprehensive Financial Report
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Fiscal Year 2023/24
Annual Comprehensive Financial Report (ACFR)
Summary
Summary of ACFR Contents
The fiscal year (FY) 2023/24 Annual Comprehensive Financial Report (ACFR) (Exhibit A) contains
numerous comprehensive financial reports pertaining to all aspects of the City’s finances and includes
financial statements for all City funds (general, special revenue, housing, capital project, internal
service, and other fund types). The ACFR also contains information regarding the City’s accounting
methods and procedures, and the results of the independent audit. Financial information is conveyed
both by major fund type and in a comprehensive manner; thus, the information is somewhat complex
to interpret. Because of this, specific detailed information regarding the General Fund year-end budget
results for FY 2023/24 was presented separately at the February 18, 2025, Council meeting.
The Management Discussion and Analysis section provides an overview and analysis of the financial
statements, which is useful when reading through the ACFR. In addition, the Notes to the Basic
Financial Statements provide a written explanation of accounting methods and year-over-year changes.
The Statistical Section presents a ten-year comparison of City financial, economic, and demographic
trends.
Responsibility for both the accuracy and the completeness of all disclosures rests with the City of La
Quinta. To the best of our knowledge and belief, the enclosed data is accurate in all material respects
and is reported in a manner designed to fairly present the financial position and results of City
operations.
The ACFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The
City’s financial reporting is based upon all Governmental Accounting Standards Board (GASB)
pronouncements; these pronouncements are the most authoritative source of governmental GAAP.
LSL, LLP, has issued an unmodified (“clean”) opinion on the City’s financial statements for the year
ended June 30, 2024, which is the most favorable conclusion. While the City’s financial statements
were presented fairly in all material respects, a significant deficiency/noncompliance was identified due
to the delayed submission of the City’s Single Audit report, which resulted from delays in the prior year’s
audit completion. The City acknowledges the importance of timely submission and has implemented
an accelerated timeline for completing future reports, along with improved coordination efforts with the
external audit team.
We believe that the ACFR meets the Government Finance Officers Association (GFOA) Certificate of
Achievement for Excellence in Financial Reporting Program requirements and have submitted it to
determine eligibility for another certificate. The City has previously received this prestigious award for
the past twenty-seven years.
ATTACHMENT 1
393
Significant Changes and Financial Highlights
Governmental Revenues and Expenses
Governmental Activities include thirty-one (31) individual governmental funds. There are four (4) major
governmental funds: the General Fund, one Capital Improvement capital project fund, one
Housing Authority special revenue fund, and one Disaster Recovery special revenue fund. Data
from the other twenty-seven (27) governmental funds are combined into a single, aggregate
presentation.
Key Highlights:
General Fund overall fund balance increased by approximately $23.8 million when
compared to the ending balance in FY 2022/23. This was mostly attributed to revenue
exceeding budget projections, coupled with expenditure savings.
General Fund Reserves are 100% funded to established target amounts for FY 2023/24
representing a combined balance of $45 million.
At the end of FY 2023/24, the City had positive balances in all three categories of Net
Position (Net Investment in Capital Assets, Restricted, and Unrestricted) for the
governmental and business-type activities.
Governmental revenues increased over the prior fiscal year with the major categories
being use of money and property, capital grants and contributions, and property taxes,
offset by decreases in charges for services and other taxes.
A majority of General Fund revenues experienced positive variances when compared to the
final budget.
Actual expenses were $42.7 million lower than the final budget, of which $900,000 was
carried over into FY 2024/25 for continuing appropriations related to operations. Funds not
being carried over are recognized as Unassigned Fund Balance in the General Fund. Capital
Improvement Projects (CIP) revenue commitments totaling $21.7 million are reflected in
Assigned reserves and operational carryovers are noted in Committed reserves.
Governmental Fund Balances
The focus of the City’s governmental funds is to provide information on near-term inflows,
outflows, and balances. Such information is useful in assessing the City's financing requirements.
In particular, Unassigned fund balance may serve as a useful measure of a government's net
resources available for spending at the end of the fiscal year. The Unassigned General Fund
balance comprised $65,216,616, or 31%, of the total $209,785,707 balance and included savings from
total final FY 2023/24 General Fund budgeted expenditures including transfers and multi-year capital
project carryovers.
As of the end of FY 2023/24, the City's total governmental funds reported combined ending fund
balances of $269,901,894 and General Fund balances of $209,785,707 as follows:
394
2023/24 Governmental Fund Balances
When compared to FY 2022/23, total governmental fund balance increased by $30,081,926 and total
General Fund balance increased by $23,808,199.
2022/23 Governmental Fund Balances
General Fund Balances
A year-over-year decrease of $2,432,000 in Nonspendable is mainly attributed to the FY 2023/24
Redevelopment Agency (RDA) loan repayment of $2,750,000 offset by interest earnings of $273,000
resulting in a net decrease of $2,477,000 in Due from Other Governments. The outstanding loan
balance to the RDA of $21,405,000 is recognized as 80% in the General Fund and 20% in the Housing
Authority Fund. Additional information on the loan repayment can be found in Note 17 of the financial
statements.
Restricted reserves are limited to funds held in a Section 115 Pension Trust, set aside to fund the City’s
pension obligations. The trust was initially established in FY 2018/19 with a deposit of $6,540,000,
followed by an additional $3,460,000 in FY 2019/20. In FY 2022/23, a one-time discretionary payment
of $5,000,000 was made to CalPERS to reduce the City’s unfunded pension liabilities, utilizing funds
from the trust. The increase in FY 2023/24 was primarily driven by interest earnings within the trust. All
Other Funds fund balance increased by $2,308,000 and represents totals for the Housing Fund and
other Restricted funds.
Committed reserves decreased by approximately $1,700,000, primarily due to a reduction in
operational carryovers. In the prior year, $2,600,000 was carried over to support ongoing operations,
whereas only $900,000 was required in the current year. The lower carryover amount reflects that
additional operational support was not needed this year, indicating improved budget alignment and
operational efficiency.
Category General Fund Percent All Other Funds Percent Total Funds Percent
Nonspendable 22,698,006$ 11%500$ 0.001% 22,698,506$ 8%
Restricted 5,666,575 3% 64,214,488 107% 69,881,063 26%
Committed 45,900,000 22%- 0% 45,900,000 17%
Assigned 70,304,510 34%- 0% 70,304,510 26%
Unassigned 65,216,616 31% (4,098,801) -7% 61,117,815 23%
TOTAL 209,785,707$ 100% 60,116,187$ 100% 269,901,894$ 100%
Category General Fund Percent All Other Funds Percent Total Funds Percent
Nonspendable 25,130,438$ 14%468$ 0.001% 25,130,906$ 10%
Restricted 5,317,487 3% 61,906,132 115% 67,223,619 28%
Committed 47,600,009 26%- 0% 47,600,009 20%
Assigned 63,824,533 34%- 0% 63,824,533 27%
Unassigned 44,105,041 24% (8,064,140) -15% 36,040,901 15%
TOTAL 185,977,508$ 100% 53,842,460$ 100% 239,819,968$ 100%
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An increase of $6,480,000 in assigned reserves was due to Measure G sales tax reserve of $3,771,000
and $3,666,000 in the fire services trust.
Outstanding Debt
Total governmental activities debt decreased by $143,725 from $1,703,426 to $1,559,701. This
decrease is attributed to a reduction of $213,365 in subscription IT liabilities offset by an increase of
$38,684 in leases and $31,507 in compensated absences. Additional information on long-term debt
can be found in Note 5 of the financial statements.
Defined Benefit Pension Plan and Section 115 Trust
As of June 30, 2024, the City reported a liability of $2,699,409 for its proportionate share of the collective
net pension liability. The net pension liability was measured as of June 30, 2023, and the total pension
liability used to calculate the net pension liability was determined by an actuarial valuation as of June
30, 2022. Detailed information about the pension plan’s fiduciary net position is available in the
separately issued CalPERS financial reports and additional information on the City’s pension plan can
be found in Note 9.
As of June 30, 2024, the Section 115 Pension Trust had a balance of $5,666,575, additional information
can be found in Note 12. The trust sets aside monies to fund the City’s pension obligations.
Contributions to the trust are irrevocable and assets are protected from creditors. The purpose of the
trust is to address the City’s pension obligations by accumulating assets to reduce the net pension
liability. However, assets in the trust are recorded as restricted fund balance until they are transferred
to the pension plan (CalPERS).
Other Post-Employment Benefit Plan (OPEB)
In contrast to the Net Pension Liability, the OPEB Trust established to fund retiree health benefits, had
a balance of $1,856,315 which decreases the OPEB liability of $1,522,159 and is reported as an asset
balance of $334,156. Additional information on OPEB can be found in Note 11 of the financial
statements.
Major Capital Improvements
The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund
had forty-seven (47) active Capital Improvement Projects during FY 2023/24. The five most active
projects were:
Dune Palms Bridge Improvements ($11,475,000)
Avenue 50 Pavement Rehabilitation ($2,605,000)
Fred Waring Drive Pavement Rehabilitation ($2,444,000)
Citywide Pavement Management Plan ($1,830,000)
Citywide Landscape Renovation Improvements ($1,290,000)
Debt Type:2023 2024
Leases 53,111$ 91,795$
Financed Purchases 551 -
Compensated Absences 1,154,090 1,185,597
Subscription IT liabilities 495,674 282,309
TOTAL 1,703,426$ 1,559,701$
Governmental Activities
396
These projects, along with others, leveraged State or Federal grant funds or were significantly
supported with Measure G sales tax revenues.
Long-term Financial Sustainability
The City ensures that its long-range goals are met through a variety of Boards and Commissions. Each
is comprised of Council-appointed residents, may include a City Council representative, and are
supported by City staff. In addition, the City has adopted various financial policies and practices with
the goal of sustaining a fiscally resilient government over the long-term, as well as increasing
transparency and encouraging public engagement.
The City has taken a proactive approach to rising pension and public safety costs by building its reserve
categories and paying down the City’s pension obligations. The City also continues to collaborate with
Riverside County and other regional cities on police services to identify long-term savings. As of June
30, 2024, all four of the City’s reserve categories (Cash Flow Reserve, Natural Disaster, Economic
Disaster, and Capital Replacement) are fully funded to policy targets.
The City Council has a history of implementing strategic measures to ensure the long-term fiscal
sustainability of the City. These measures include adopting a structurally balanced budget, funding
long-term needs, and maintaining robust reserve levels. As a result, the City has been able to maintain
essential services despite economic fluctuations and is well-prepared to face future financial
challenges.
397
ATTACHMENT 2
ANNUAL COMPREHENSIVE FINANCIAL REPORT FISCAL YEAR 2023/24 –
UNRESTRICTED FUNDS SUMMARY
The Annual Comprehensive Financial Report (ACFR) is a set of financial statements for
a state, municipality or other governmental entity that comply with the accounting
requirements established by the Governmental Accounting Standards Board (GASB).
GASB is a private non-governmental organization, an arm of the Financial Accounting
Foundation, that creates accounting reporting standards, or generally accepted
accounting principles (GAAP), for state and local governments in the United States, i.e.
GASB sets the standards governing the content of an ACFR.
The ACFR must be audited by an independent auditor using generally accepted
government auditing standards.
GASB Concepts Statement No. 34 requires the net assets of a government to be reported
in three (3) categories: 1) invested in capital assets net of related debt, 2) restricted, and
3) unrestricted.
As shown in the chart below, the City’s Net Position (total assets and deferred outflows)
is stated on page 5 of the Management Discussion and Analysis or MD&A of the fiscal
year (FY) 2023/24 ACFR for La Quinta, and further described in detail on page 9.
Per ACFR reporting guidelines, in particular GASB No. 34, the three (3) categories of a
government’s net assets are defined as follows:
Capital Assets category reflects investments in capital assets (e.g., land, buildings;
machinery, equipment), net of related debt, which the City uses to provide services to
citizens; consequently, these assets are not available for future spending.
City capital assets totaling $592,061,273 or 65% of the city’s total $905,004,075 Net
Position (total assets and deferred outflows) include:
129 miles of streets and 121 miles of sidewalks
18 parks with amenities that include swimming pools, pickleball and tennis courts;
X Park; soccer fields and softball/baseball diamonds; dog parks; playground
equipment; and more.
22 city-owned buildings
Capital Assets 592,061,273$
Restricted 70,215,219$
Unrestricted 242,727,583$
TOTAL NET POSITION 905,004,075$
Net Position Summary
FY 2023/24
398
83.6 miles of bike paths
4,800-plus street signs
51 traffic light signals, 111 public safety cameras
582 catch basins
Restricted category is comprised of funds earmarked for a specific purpose; these
restrictions are imposed on the City by an outside agency.
Unrestricted category is defined as funds that can be used to meet ongoing obligations
because they are not restricted by an outside agency. It is important to note, however,
that under GASB reporting requirements for the ACFR, fund restrictions established by
the City’s own policies are not reflected. As a result, some funds categorized as
unrestricted for reporting purposes may still be subject to internal limitations.
For purposes of ACFR reporting, the City’s unrestricted net position is comprised of funds
committed or assigned for certain reserves or projects, including assets that are in non-
spendable form per the agency’s established policies and procedures. For La Quinta
some of the major restrictions to Unrestricted funds, as reported by FY 2023/24 ACFR
are summarized below:
Non-Spendable: Land Held for Resale $5,403,652
Non-Spendable: Due from Successor Agency $17,123,777
(Payable in annual installments through FY 2029/30 from the Successor Agency’s
Redevelopment Property Tax Trust Fund (RPTTF) enforceable obligations)
Restricted for Pension Trust (Section 115 Trust) $5,666,575
Reserves – Committed $45,000,000
Reserves – Assigned $70,304,510
Internal Service Funds $26,98,115
(Equipment Replacement, Information Technology, Park Equipment and Facilities,
and Insurance)
Unassigned Fund Balance
The Unassigned Fund Balance at approximately $61.1 million, as reported by the City’s
FY 2023/24 ACFR, are funds that have not been assigned to other Special Revenue
Funds and that have not been restricted, committed, or assigned to specific purposes
within the General Fund.
The full detail of the $242,727,583 Unrestricted net cash position, as reported in the City’s
FY 2023/24 ACFR, is provided in the table below and demonstrates that the City does
not have $242.7 million available to meet ongoing obligations due to internal restrictions
and obligations:
399
The City and City Council have an obligation to La Quinta’s residents/taxpayers to
spend/allocate funds responsibly – staying within budget to cover all cost
obligations/expenditures to keep the City safe and to maintain City facilities, roads,
sidewalks, and parks.
The City Council and Staff continue to exercise fiscal prudence in the stewardship of
taxpayers’ dollars. Each year during the budget process, surplus funds are allocated to
reserve accounts—some designated for specific purposes and others maintained as
unassigned reserves. These funds are available to address emergencies, such as
earthquakes, natural disasters, pandemics, or economic recessions, and to help offset
rising costs associated with inflation, ensuring the City’s financial stability and operational
continuity.
It is vital for the City and for local governments to maintain adequate levels of fund balance
to mitigate current and future risks such as revenue shortfalls and unanticipated
expenditures. The City's fiscally conservative approach in prior years enabled us to
successfully navigate extraordinary events such as the Great Recession of 2008, the
global pandemic, and other cyclical economic shifts impacting our community. Both City
staff and elected officials recognize their fiduciary responsibility to safeguard public
resources and maintain the trust of our residents. This document reflects our continued
commitment to prudent financial management and transparency.
Governmental Activities- Unrestricted Net Position
Nonspendable
Prepaid Costs 171,077
Land held for resale 5,403,652
Due from Successor Agency 17,123,777
Restricted for
Section 115 Trust 5,666,575
Committed to
Natural Disaster Reserve 15,000,000
Economic Downturn Reserve 13,000,000
Cash Flow Reserve 5,000,000
Capital Replacement Reserve 12,000,000
Carryovers 900,000
Assigned for
Public Safety 15,652,616
Sales Tax Reserve 32,985,374
Capital Projects 21,666,520
Unassigned 61,117,815
Internal Service Funds- Unrestricted 26,987,115
Unavailable Revenues: Housing Authority & Non-Major Special Revenue Funds 8,687,467
SUB-TOTAL 241,361,988$
Business-Type Activities: Unrestricted Net Position (SilverRock)1,365,595
UNRESTRICTED GRAND TOTAL 242,727,583$
FY 2023/24 ACFR
Unrestricted Net Position Summary
400
NET POSITION (UNRESTRICTED) CATEGORY DEFINITIONS
As stated in Governmental Accounting Standards Board (GASB) Summary of Statement
No. 34 – Basic Financial Statements- and Management’s Discussion and Analysis
(MD&A) for state and local governments, the definitions provided give a brief description
on the categories that make up the unrestricted net position in both governmental
activities and business-type activities.
Governmental Activities
Non-spendable includes amounts that cannot be spent on operating expenditures
because they are either not in spendable form or are legally or contractually required to
be maintained intact. This may include prepaid items, land held for resale, and amounts
due from the Successor Agency to pay estimated installment payments of enforceable
obligations until obligations of the Former Agency are paid in full and assets have been
liquidated.
Restricted includes amounts that are externally imposed by creditors, grantors,
contributions, laws and regulations of other governments, or imposed by law. The Section
115 Trust is irrevocably dedicated to funding obligations of the City’s pension
beneficiaries, other post-employment beneficiaries or costs of administering the Trust.
Committed includes amounts that can only be used for specific purposes pursuant to
constraints imposed by formal action of City’s highest authority, the City Council. The
formal action that is required to be taken to establish, modify, or rescind a fund balance
commitment is by a resolution. This includes the City’s four (4) defined reserve categories
and carryovers for General Fund operational expenditures.
Assigned includes amounts that are constrained by the City’s intent to be used for
specific purposes, but are neither restricted nor committed. City Council is authorized to
assign amounts to a specific purpose pursuant to the policy-making powers granted
through a resolution. This includes Public Safety which represents property tax
accumulated and held in trust by the County of Riverside for fire protection, accumulated
resources related to the City’s sales tax Measure G, and capital projects which is
comprised of carryover balances for capital projects.
Unassigned includes the residual amounts that have not been restricted, committed, or
assigned to specific purposes. The General Fund is the only fund that reports a positive
unassigned fund balance. The unassigned fund balance may serve as a useful measure
of a government’s net resources available for spending at the end of the fiscal year.
Internal Service Funds are used to allocate costs among the City’s various functions.
The City has four (4) internal service funds: Equipment Replacement, Information
Technology, Park Equipment and Facilities, and Insurance.
Unavailable Revenues represents when an asset is recorded but the revenue is not yet
available, such as a deferred inflow. These deferred resources are reported as
401
unavailable until such time as the revenue becomes available. The unrestricted net
position is the remaining portion of net position that is not externally restricted.
Business-Type Activities represents the City’s enterprise fund to account for the
SilverRock Golf Course operations, which is considered a major fund.
402
Annual Comprehensive Financial Report
Fiscal Year Ended June 30, 2024
Prepared by: Finance Department
California
ATTACHMENT 3
403
CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Prepared by:
Finance Department
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CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
INTRODUCTORY SECTION
Letter of Transmittal ............................................................................................................................................i
Principal Officials ............................................................................................................................................... vi
Organizational Chart of City Departments ........................................................................................................ vii
Certificate of Achievement for Excellence in Financial Reporting .................................................................... viii
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT ........................................................................................................... 1
MANAGEMENT’S DISCUSSION AND ANALYSIS .......................................................................................... 5
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements:
Statement of Net Position ................................................................................................................... 17
Statement of Activities ......................................................................................................................... 18
Fund Financial Statements:
Balance Sheet - Governmental Funds ................................................................................................ 20
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position ......................................................................................................... 23
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds ......................................................................................................... 24
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities ......................................................................................................................... 26
Statement of Net Position - Proprietary Fund ..................................................................................... 27
Statement of Revenues, Expenses and Changes in Net
Position - Proprietary Fund ................................................................................................................. 28
Statement of Cash Flows - Proprietary Fund ...................................................................................... 29
Statement of Net Position - Fiduciary Funds ...................................................................................... 31
Statement of Changes in Net Position – Fiduciary Funds .................................................................. 32
Notes to Financial Statements ................................................................................................................. 33
406
CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedules
General Fund ..................................................................................................................................... 69
Housing Authority .............................................................................................................................. 70
Disaster Recovery ............................................................................................................................ 71
Schedule of Proportionate Share of the Net Pension Liability – Miscellaneous Plan .............................. 72
Schedule of Plan Contributions – Miscellaneous Plan ............................................................................ 73
Schedule of OPEB Contributions ............................................................................................................. 73
Schedule of Changes in Net OPEB Liability/(Asset) and Related Ratios ................................................ 74
Notes to Required Supplementary Information ........................................................................................ 76
COMBINING AND INDIVIDUAL FUND SCHEDULES
Combining Balance Sheet - Nonmajor Governmental Funds ............................................................. 80
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Governmental Funds ........................................................................... 87
Budgetary Comparison Schedules - Special Revenue Funds:
State Gas Tax ............................................................................................................................... 94
Library and Museum ....................................................................................................................... 95
Federal Assistance ........................................................................................................................ 96
State Law Enforcement Services ................................................................................................... 97
Lighting and Landscaping .............................................................................................................. 98
Quimby ........................................................................................................................................... 99
La Quinta Public Safety Officer .................................................................................................... 100
Art in Public Places ...................................................................................................................... 101
South Coast Air Quality ................................................................................................................ 102
AB 939 .......................................................................................................................................... 103
Law Enforcement ......................................................................................................................... 104
Measure A .................................................................................................................................... 105
Economic Development ............................................................................................................... 106
AB 1379 ........................................................................................................................................ 107
407
CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
Budgetary Comparison Schedules - Capital Projects:
Capital Improvements ................................................................................................................ 108
Maintenance Facilities DIF ......................................................................................................... 109
Infrastructure ............................................................................................................................. 110
Civic Center ................................................................................................................................ 111
Transportation ............................................................................................................................ 112
Parks and Recreation ................................................................................................................. 113
Library Development .................................................................................................................. 114
Community Center .................................................................................................................... 115
Street Facility ............................................................................................................................. 116
Park Facility ............................................................................................................................... 117
Fire Facility ................................................................................................................................. 118
Budgetary Comparison Schedules – Debt Service Funds:
Financing Authority ..................................................................................................................... 119
Internal Service Funds:
Combining Statement of Net Position ............................................................................................ 122
Combining Statement of Revenues, Expenses and
Changes in Fund Net Position ........................................................................................................ 123
Combining Statement of Cash Flows .............................................................................................. 124
STATISTICAL SECTION
Net Position by Component ...................................................................................................................... 128
Changes in Net Position ........................................................................................................................... 130
Changes in Net Position – Governmental Activities ................................................................................. 134
Changes in Net Position – Business-type Activities ................................................................................. 136
Fund Balances of Governmental Funds ................................................................................................... 138
Changes in Fund Balances of Governmental Funds ................................................................................ 140
Tax Revenue by Source ........................................................................................................................... 142
Top 25 Bradley-Burns Sales Tax Producers ............................................................................................ 143
Top 25 Measure G Sales Tax Producers ................................................................................................. 145
Taxable Sales by Category ....................................................................................................................... 146
408
CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
Table of Contents
Page
Number
Assessed Value of Taxable Property ......................................................................................................... 148
Direct and Overlapping Property Tax Rates ............................................................................................... 149
Principal Property Taxpayers ...................................................................................................................... 150
Property Tax Levies and Collections .......................................................................................................... 151
Ratios of Outstanding Debt by Type ........................................................................................................... 152
Ratio of General Bonded Debt Outstanding ............................................................................................... 154
Direct and Overlapping Debt ...................................................................................................................... 155
Legal Debt Margin Information ................................................................................................................... 156
Pledged-Revenue Coverage ...................................................................................................................... 158
Demographic and Economic Statistics ....................................................................................................... 159
Principal Employers .................................................................................................................................... 160
Full-time City Employees by Function ........................................................................................................ 161
Operating Indicators by Function ................................................................................................................ 162
Capital Assets Statistics by Function .......................................................................................................... 163
Schedule of Insurance in Force .................................................................................................................. 164
409
May 15, 2025
To the Citizens of La Quinta, and the Honorable Mayor and Members of the City Council:
It is with great pleasure that we present to you the Annual Comprehensive Financial Report (ACFR) of
the City of La Quinta for the fiscal year ending June 30, 2024. The ACFR has been prepared by the
Finance Department for the benefit of City Council members, citizens, investors, grantors, employees,
and others who may have an interest in the financial well-being of the City.
The ACFR presents information regarding the City’s financial activities. This transmittal letter provides a
non-technical summary of the City’s finances, services, achievements, and economic outlook. A more
detailed analysis is presented in the Management’s Discussion and Analysis section (MD&A) that
immediately follows the independent auditor’s report. The MD&A provides an overview and analysis of
the basic financial statements and complements this transmittal.
Responsibility for both the accuracy and the completeness of all disclosures rests with the
City of La Quinta. To the best of our knowledge and belief, the enclosed data is accurate in all material
respects and is reported in a manner designed to fairly present the financial position and results of City
operations. Supplementary disclosures are included to summarize the City’s financial activities.
This ACFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The
City’s financial reporting is based upon all Governmental Accounting Standards Board (GASB)
Statements; these pronouncements are the most authoritative source for governmental GAAP. The City
is responsible for ensuring an adequate internal control structure is in place. The internal control
structure is subject to constant evaluation by the management of the City and annual review by
independent auditors. Reviews determine the adequacy of the internal control structure, as well as to
determine if the City complied with applicable laws and regulations. In reviewing internal control
structures, the cost of a control should not exceed the benefits to be derived, hence the objective is to
provide reasonable, rather than absolute assurance, that the financial statements are free of any
material misstatements.
LSL, LLP (LSL), has issued an unmodified opinion on the City’s financial statements for the year ended
June 30, 2024. This is the most favorable conclusion. The independent auditor’s report is located at
the front of the financial section. The independent audit involved examining evidence supporting the
amounts and disclosures in the financial statements, assessing the accounting principles used and
estimates made by management, and evaluating the overall financial statement presentation and
conformity with GAAP.
i 410
Government Profile
The City of La Quinta is located 120 miles east of Los Angeles in the eastern portion of
Riverside County known as the Coachella Valley. The City has a permanent population of
approximately 38,000, within a boundary of 36 square miles. Each year nearly 18,000 seasonal
residents also call La Quinta home from October through May. A natural paradise in the
Coachella Valley, the City is nestled between the Santa Rosa and San Bernardino Mountains, is
an integral part of the Coachella Valley’s world-renowned resort and retirement area, and is
known for its championship golf, festivals and community events, health and wellness, stunning
views and spectacular trails.
The City was incorporated in 1982 as a general law City and became a charter city in November 1996.
It is governed by a five-member City Council under the Council/Manager form of government. The
Mayor is directly elected, serves a two-year term, and represents the City at many public functions; the
four Council Members serve four-year terms, with two Council Members elected every two years. The
Mayor and Council Members are elected at large and also serve as the Board of Directors of the
Housing and Finance Authorities.
The Council appoints the City Manager, who in turn appoints the Directors of the various
departments except for the City Attorney who is appointed by the Council. The Finance Director also
serves as the City/Housing Authority Treasurer and the City Manager is also the Executive Director
of the Housing Authority.
The City provides a range of services, which include street and infrastructure construction
and maintenance; community development and planning; affordable housing programs; code
compliance; recreational and cultural activities; and operations management.
The City contracts with other government agencies and private entities for specific services,
including police and fire protection, library and museum services, water and sewer service,
electricity service, public transit, refuse collection, and street sweeping.
The City’s annual operating and capital improvement budgets are adopted by resolutions for the
fiscal year that begins July 1st. Separate resolutions are adopted by the City Council and Board of
Directors of the Housing and Finance Authorities.
The annual budget is the foundation for the City’s financial planning and control. The budget
is prepared by fund, function, department, and line item. Activities of the General, Special
Revenue, Debt Service, and Capital Project Funds are included in the appropriated budget.
Department Directors may transfer line-item resources within a division with the approval of the
City Manager. The City Manager may authorize transfers between divisions and departments.
ii 411
Local Economy
According to the State of California Employment Development Department, as of October 2024, the
unadjusted unemployment rate for La Quinta was 6.7%, which was higher than unadjusted rates for
Riverside County’s at 5.6% and the statewide average of 5.3%. Current unemployment rates are
impacted by statewide trends showing that California’s overall job growth has slowed, particularly in
sectors such as Professional and Business Services and segments of the government workforce.
The City’s dominant industries are tourism, recreation, and retail, with the following being major
employers: Desert Sands Unified School District, PGA West and Citrus Club, La Quinta Resort and
Club, Costco, and Wal-Mart Super Center.
Throughout the year La Quinta hosts a variety of multi-generational open-air events and shines in the
national spotlight as the only PGA golf tour event in the region with the American Express
Golf Tournament, which includes two nights of outdoor concerts. The City also hosts Ironman 70.3 in
La Quinta, which brings over 3,000 athletes and supporters from all over the world to the
Coachella Valley. The City’s cultural diversity, values, unique characteristics and attributes
are commemorated through artists who showcase their high-quality artwork at the fine art event, La
Quinta Art Celebration, which is now held twice a year and is ranked number one in the United
States by ArtFair Sourcebook’s Top 100 Fine Art Events.
Substantially or entirely completed projects during 2023/24 included Dunkin’ Donuts, Five Below,
PGA Superstore, Ms. Boba, Luna Grill, and Handel’s Ice Cream along the Highway 111 corridor and El
Toro Loco on Calle Tampico.
Long-term Financial Planning
Sound financial governance and prudent planning continues to be management’s focus. The City has a
long history of providing superior service, life enrichment opportunities, and a quality environment to its
residents, businesses, and visitors. La Quinta has taken a proactive approach to rising pension and
public safety costs by building its reserve categories and paying down the City’s pension
obligations. The City also continues to collaborate with Riverside County Sheriff's Department on police
services to identify long-term savings.
The City ensures that its long-range goals are met through a variety of Boards and Commissions. Each
is comprised of Council-appointed residents, may include a City Council representative, and
are supported by City staff. In addition, the City has adopted various financial policies and practices
with the goal of sustaining a fiscally resilient government over the long-term, assuring fiscal
sustainability, as well as increasing transparency and encouraging public engagement.
iii 412
In 2023/24, the General Fund’s overall fund balance increased by about $23.8 million when compared
to the ending balance in 2022/23, mainly due to revenue increases surpassing budget projections and
prudent spending controls. As of June 30, 2024, all four of the City’s reserve categories (Cash Flow
Reserve, Natural Disaster, Economic Disaster, and Capital Replacement) are fully funded to policy
targets.
In June 2024, the City Council adopted a balanced budget for fiscal year 2024/25, which strategically
allocated Measure G reserves to support capital improvement projects. As a result of this allocation, the
adopted budget projected operating revenues exceeding expenses by $3,382,635. The 2024/25 budget
also maintains sustained funding for essential services, including police, fire protection, and the
maintenance of critical infrastructure.
La Quinta has cultivated a sound foundation of General Fund revenues including sales tax, transient
occupancy tax, and property tax. The City was incorporated in 1982 after Proposition 13 was approved
(the landmark property tax reform initiative enacted in 1978); as such, the City receives a smaller share
of property tax revenue but has also secured additional property tax revenue from the County for fire
and library services.
The Future
The City has a mixture of housing and commercial developments under construction. Larger residential
developments underway include Jefferson Street Apartments, Village Hospitality Homes, Diamante by
Crestwood Communities, Stone Creek, and Palo Verde. Commercial developments include the Dune
Palms mixed-use project featuring Chick-fil-A and Quick Quack Car Wash, the Hampton Inn hotel, the
Calle Estado mixed-use project, McQuaid Studio, and the expansion of Tower Market. Approved
housing developments on the horizon include Flora at Jefferson Square, La Quinta Village Apartments,
Sierra Blanca, Club at Coral Mountain, Travertine, and Bravo Estates.
The Highway 111 Corridor Plan (Plan) continues to be a priority with daily traffic exceeding 40,000
vehicles, and accounting for nearly 80% of the City’s annual sales tax revenue. The two-mile-long,
400-acre regional commercial hub at the center of the City, is being evaluated to create a more
connected and walkable environment through the implementation of form-based code (FBC). FBC is
anticipated to reshape the corridor by adding mixed-use and infill development and incorporating
ever-evolving shopping trends. The City acquired vacant property on the north side of Highway 111,
which is anticipated to be developed as a mixed-use project with commercial and residential
components furthering the City’s goals of fostering mixed-use development, affordable housing,
multi-modal transportation, and the development of the Highway 111 corridor.
iv 413
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal
year ended June 30, 2023. This was the twenty-seventh consecutive year that the City received this
prestigious award. In order to be awarded a Certificate of Achievement, the City must publish an easily
readable and efficiently organized ACFR. This report must satisfy both generally accepted accounting
principles and applicable legal requirements.
A Certificate of Achievement is valid for one year. We believe that our current ACFR continues to meet
the Certificate of Achievement Program’s requirements, and we are submitting it to the GFOA to
determine its eligibility for another certificate.
We would like to express our appreciation to the City Council and the Financial Advisory Commission
for their ongoing oversight of the financial affairs of the City and their prudent fiscal, economic, and land
use policy and direction. We also thank City staff with special appreciation to the Finance Department
for their continued effort to provide accurate financial data and the preparation of this report.
Respectfully Submitted,
Jon McMillen, City Manager Claudia Martinez, Finance Director
v 414
City of La Quinta
List of Principal Officers
June 30, 2024
CITY COUNCIL
Linda Evans, Mayor
John Peña, Mayor Pro Tem
Kathleen Fitzpatrick, Council Member
Deborah McGarrey Council Member
Steve Sanchez, Council Member
ADMINISTRATION
Jon McMillen, City Manager
Claudia Martinez, Finance Director/ City Treasurer
Danny Castro, Design and Development Director
Bryan McKinney, Public Works Director/ City Engineer
Gilbert Villalpando, Business Unit/Housing Development Director
Monika Radeva, City Clerk
William H. Ihrke, City Attorney
vi 415
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viii 417
LSLCPAS.COM
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of La Quinta, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of La Quinta, California (the “City”), as
of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively
comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and,
where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with
accounting principles generally accepted in the United States of America, and for the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for
twelve months beyond the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.
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To the Honorable Mayor and Members of the City Council
City of La Quinta, California
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards and Government Auditing
Standards will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material
if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by
a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing
Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the City’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified
during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion
and analysis, budgetary comparison information, and required pension and other postemployment benefits
schedules, as listed on the table of contents, be presented to supplement the basic financial statements. Such
information is the responsibility of management and, although not a part of the basic financial statements, is required
by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for
placing the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management about the methods
of preparing the information and comparing the information for consistency with management’s responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial
statements. We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
419
To the Honorable Mayor and Members of the City Council
City of La Quinta, California
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the City’s basic financial statements. The accompanying combining and individual fund financial statements and
schedules (“supplementary information”) are presented for purposes of additional analysis and are not a required
part of the basic financial statements. Such information is the responsibility of management and was derived from
and relates directly to the underlying accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic financial statements
and certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation
to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises
the introductory and statistical sections but does not include the basic financial statements and our auditor’s report
thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express
an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and
consider whether a material inconsistency exists between the other information and the basic financial statements,
or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude
that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 15, 2025, on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is
solely to describe the scope of our testing of internal control over financial reporting and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Irvine, California
May 15, 2025
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MANAGEMENT DISCUSSION
AND ANALYSIS
(UNAUDITED)
This narrative provides an overview and analysis of the City of La Quinta’s (City) financial
activities for the fiscal year ending June 30, 2024. The City Executive Team encourages readers
to consider this information in conjunction with the data provided in our transmittal letter, which is
in an earlier section of this report. All amounts, unless otherwise indicated, are rounded to the
nearest thousand dollars and dates are represented by fiscal year.
422
HIGHLIGHTS
At the close of 2023/24 (June 30, 2024):
The total assets and deferred outflows of the City exceeded its total liabilities and
deferred inflows at the close of the fiscal year 2023/24 by $905,004,000
(net position). Of this amount, $242,728,000 (unrestricted net position) may be
used to meet ongoing obligations and approximately $592,061,000 or 65% was
invested in capital assets and is not available to meet ongoing obligations.
Governmental activities total net position increased by $45,586,000 and the
Business-Type total net position increased by $820,000 which is attributable to
the SilverRock Golf Course.
Governmental funds (General Fund, Housing Authority, Disaster Recovery Fund,
Capital Improvement Fund, sixteen (16) non-major special revenue funds, ten
(10) non-major capital projects funds, and one (1) non-major debt service fund)
had a combined ending fund balance of $269,902,000, an increase of
$30,082,000. The primary reasons for this increase can be attributed to taxes
exceeding the original budget projections coupled with expenditure savings and
a positive fair market value adjustment to the overall investment portfolio.
The unassigned General Fund balance comprised $65,217,000, or 31%, of the
total $209,786,000 balance and represented 39% of total final General Fund
budgeted expenses including transfers and multi-year capital projects.
Total governmental activities debt decreased by $143,000 from $1,703,000 to
$1,560,000.
OVERVIEW
Government-Wide Financial Statements
The government-wide financial statements provide a broad overview of the City’s
finances. There are two statements – statement of net position and statement of
activities, as described below.
The statement of net position presents information on all City assets and deferred
outflows of resources as well as liabilities, and deferred inflows of resources, with the
difference between the two reported as net position. Over time, increases or
decreases in net position may serve as a useful indicator of whether the City’s
financial position is improving or deteriorating.
The statement of activities presents information showing how the government's
net position changed during the most recent fiscal year. All changes in net
position are reported as soon as the underlying event occurs giving rise to the
change, regardless of the timing of related cash flows. Thus, revenues and
expenses are reported in this statement for some items that will only result in
cash flows in future fiscal periods, for example, earned but unused vacation
leave.
Both of these government-wide financial statements distinguish City functions,
which are principally supported by taxes, fees, and intergovernmental revenues
(governmental activities) from other functions that are intended to recover all or
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a significant portion of their costs through user charges (business-type activities).
Governmental activities include general government, public safety, community
services, planning and development and public works; business-type activities
include the SilverRock Golf course operations.
The government-wide financial statements include not only the City of La Quinta
(known as the primary government), but also the La Quinta Financing Authority
and the La Quinta Housing Authority. Although legally separate entities, they
function for all practical purposes as City departments.
The government-wide financial statements are listed in the table of contents
under the Financial Section of this report.
Fund Financial Statements
A fund is a grouping of related accounts and is used to maintain control over
resources that have been segregated for specific activities or objectives. The
City, like other state and local governments, uses fund accounting to ensure
compliance with finance-related legal requirements. All City’s funds are
aggregated into three categories: governmental funds, proprietary funds, and
fiduciary funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government-wide financial statements.
However, unlike the government-wide financial statements, governmental fund
financial statements focus on near-term inflows and outflows of spendable
resources, as well as on balances of spendable resources available at the end of
the fiscal year. Such information may be useful in evaluating a government's
near-term financing requirements.
Because the focus is narrower than the government-wide financial statements, it
is useful to compare this information with similar information presented for
governmental activities in the government-wide financial statements. By doing so,
readers may better understand the long-term impact of the government's
near-term financing decisions. Both the governmental fund balance sheet and the
governmental fund statement of revenues, expenditures, and changes in fund
balances provide a reconciliation to facilitate this comparison between
governmental funds and governmental activities.
The City maintains thirty-one (31) individual governmental funds, which are
distinguished between major and non-major funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund
statement of revenues, expenditures, and changes in fund balances. There are
four (4) major governmental funds: the General Fund, the Housing Authority
special revenue fund, the Disaster Recovery special revenue fund, and the Capital
Improvement capital project fund. Data from the other twenty-seven (27)
governmental funds are combined into a single, aggregate presentation.
Individual fund data for each of these non-major governmental funds is provided
in the form of combining statements in the Combining and Individual Fund
Statements and Schedules section of the report.
424
The City adopts an annual budget for its General Fund. A budgetary comparison
schedule has been provided to demonstrate compliance with the adopted budget.
The basic governmental fund financial statements can be found in the table of
contents under the heading Basic Financial Statements.
Proprietary Funds
Proprietary funds are broken down into enterprise and internal service funds.
Enterprise funds are used to report the same functions presented as business-type
activities in the government-wide financial statements. The City maintains one (1)
enterprise fund to account for the SilverRock Golf Course operations, which is
considered a major fund.
Internal service funds are used to allocate costs among the City’s various
functions. The City has four (4) internal service funds: Equipment Replacement,
Information Technology, Park Equipment and Facilities, and Insurance. Because
these four (4) services predominantly benefit governmental rather than
business-type functions, they have been included within governmental activities in
the government-wide financial statements. The internal service funds are
combined into a single, aggregated presentation in the proprietary fund financial
statements. Individual fund data for the internal service funds is provided in the form
of combining statements on the Combining and Individual Fund Statements and
Schedules section of the report.
The basic proprietary fund financial statements are listed in the table of contents under
Proprietary Funds: Statement of Net Position, Statement of Revenues, Expenses and
Changes in Net Position, and Statement of Cash Flows.
Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside
the government. Fiduciary funds are not reflected in the government-wide financial
statements because the resources of those funds are not available to support the
City’s own programs. The accounting used for fiduciary funds is much like that used
for proprietary funds.
The City reports on two fiduciary funds: 1) the Pension (and Other Employee Benefit)
Trust fund which accounts for the Defined Contribution Pension Trust established to
provide supplemental retirement benefits for employees, and (2) Successor Agency
of the Former RDA Private-Purpose Trust Fund which provides for activities
associated with the dissolution of the former Redevelopment Agency.
The basic fiduciary fund financial statements are listed in the table of contents under
Fiduciary Funds: Statement of Net Position and Statement of Changes in Net Position.
Notes to the Financial Statements
The notes to the financial statements provide information that is essential to obtain a
full understanding of the data provided in the government-wide and fund financial
statements. These notes are listed in the table of contents under Notes to Financial
Statements.
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Other Information
In addition to the financial statements and accompanying notes, this report also
presents the combining statements referred to earlier in connection with non-major
governmental funds, internal service funds, and agency funds. The non-major
governmental funds’ combining statements are presented immediately following the
Required Supplementary Information while the combined statements for the internal
service funds and agency funds are presented following the budgetary comparison
schedules for the debt service funds.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a
government's financial position. The City’s net position, the difference between assets
and liabilities and deferred inflows/outflows, is one way to measure the City’s financial
health or financial position. Over time, increases or decreases in the City’s net position
indicate whether its financial health is improving or deteriorating. The City’s net
position increased from $858,597,00 to $905,004,000 at the close of the 2023/24,
which is $46,407,000 more than the previous year. Increases were reflected in
restricted and unrestricted net position for governmental activities.
The largest portion of the City’s Net Position ($574,870,000 or 67% for 2022/23 and
$592,061,000 or 65% for 2023/24) reflects investment in capital assets (e.g., land,
buildings; machinery, and equipment), net of related debt. The City uses these capital
assets to provide services to citizens; consequently, these assets are not available for
future spending.
City of La Quinta Net Position
An additional portion of the City's net position ($62,284,000 or 7% in 2023 and
$70,215,000 or 8% in 2024) represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net
position $242,728,000 (27%) may be used to meet the government's ongoing
obligations to citizens and creditors.
At the end of 2023/24, the City had positive balances in all three categories of net
position for the governmental and business-type activities.
Current and other assets 309,087,961$ 346,290,680$ 12% 1,546,130$ 1,841,674$ 19% 310,634,091$ 348,132,354$ 12%
Capital assets 533,177,093 549,571,823 3%42,558,046 42,987,413 1%575,735,139 592,559,236 3%
Total Assets 842,265,054 895,862,503 6%44,104,176 44,829,087 2%886,369,230 940,691,590 6%
Deferred outflows of
resources 19,619,118 11,707,753 -40%- - 0%19,619,118 11,707,753 -40%
- - 0%
Current liabilities 26,214,135 33,085,649 26%379,823 476,079 25%26,593,958 33,561,728 26%
Non-current liabilities 15,253,979 4,259,110 -72%315,520 123,859 0%15,569,499 4,382,969 -72%
Total Liabilities 41,468,114 37,344,759 -10%695,343 599,938 -14%42,163,457 37,944,697 -10%
Deferred inflows of
resources 5,227,571 9,450,571 81%- - 0%5,227,571 9,450,571 81%
Net Position:
Net investment in capital
assets 532,627,757 549,197,719 3%42,242,526 42,863,554 1%574,870,283 592,061,273 3%
Restricted 62,283,620 70,215,219 13%- - 0%62,283,620 70,215,219 13%
Unrestricted 220,277,110 241,361,988 10%1,166,307 1,365,595 17% 221,443,417 242,727,583 10%
Total Net Position 815,188,487$ 860,774,926$ 6%43,408,833$ 44,229,149$ 2%858,597,320$ 905,004,075$ 5%
Total by Fiscal Year
%
Change20232024
Governmental Activities Business-Type Activities
%
Change
%
Change2023202420232024
426
Governmental Activities
Governmental activities net position increased by $45,586,000 accounting for a
positive 6% percent change in the net position from the previous year. Key elements
of these changes are as follows:
City of La Quinta Changes in Net Position
Governmental revenues overall increased by $14,876,000 with the largest
increases being $12,708,000 in use of money and property, followed by $5,318,000
for capital grants and contributions and $3,950,000 in property taxes.
Expenses for Governmental Activities increased by $3,559,000
(an 5% increase when compared to 2022/23), with the largest increase being
$6,486,000 in Planning & Development offset by a decrease of $6,486,000 increase
in General Government. As noted earlier, Governmental Activities includes 31
individual governmental funds and includes capital asset activity allocated on a
percentage basis by department. Additional information on capital asset activity
distribution can be found in Note 4.
The General Fund contributed $1,466,000 to the business-type activities of the
golf course. Funds were utilized to support operations per the adjusted budget.
Business-Type Activities
This was the nineteenth full year of operations for the SilverRock Golf Resort
since the golf course opened in 2005.
Charges for services primarily consisted of green fees which totaled $4,965,000,
$198,000 higher than the previous year, with golf course expenses of $5,643,000,
which were $123,000 or approximately 2% more than the previous year.
In 2023/24, the General Fund transferred $1,466,000 to the SilverRock Golf Fund to
support operations. After this transfer, the net position increase by $820,000.
PROGRAM REVENUES:
Charges for Services 6,551,700$ 4,921,690$ (1,630,010)$ 4,767,458$ 4,965,124$ 197,666$ 11,319,158$ 9,886,814$ (1,432,344)$
Operating Grants and Contributions 7,136,358 7,265,464 129,106 - - - 7,136,358 7,265,464 129,106
Capital Grants and Contributions 8,760,788 14,078,555 5,317,767 - - - 8,760,788 14,078,555 5,317,767
GENERAL REVENUES & TRANSFERS -
Property Taxes 20,697,081 24,646,620 3,949,539 - - - 20,697,081 24,646,620 3,949,539
Other Taxes 51,942,858 49,202,291 (2,740,567) - - - 51,942,858 49,202,291 (2,740,567)
Investment Income 5,058,717 - (5,058,717) 12,456 - (12,456)5,071,173 - (5,071,173)
Net Change in Fair Value of
Investments (1,519,171) - 1,519,171 20,665 - (20,665) (1,498,506) - 1,498,506
Use of Money & Property - 12,708,191 12,708,191 - 32,253 32,253 - 12,740,444 12,740,444
Motor Vehicle In Lieu 5,110,569 5,584,194 473,625 - - - 5,110,569 5,584,194 473,625
Miscellaneous 1,432,619 1,640,182 207,563 - - - 1,432,619 1,640,182 207,563
TOTAL REVENUES 105,171,519 120,047,187 14,875,668 4,800,579 4,997,377 196,798 109,972,098 125,044,564 15,072,466
EXPENSES:
General Government 17,213,248 10,727,413 (6,485,835) - - - 17,213,248 10,727,413 (6,485,835)
Public Safety 25,457,350 29,156,519 3,699,169 - - - 25,457,350 29,156,519 3,699,169
Planning & Development 3,146,264 8,432,348 5,286,084 - - - 3,146,264 8,432,348 5,286,084
Community Services 9,550,001 13,647,971 4,097,970 - - - 9,550,001 13,647,971 4,097,970
Public Works 14,043,797 10,982,293 (3,061,504) - - - 14,043,797 10,982,293 (3,061,504)
Interest on Long-Term Debt 25,504 48,204 22,700 - - - 25,504 48,204 22,700
Golf Course - - - 5,520,342 5,643,061 122,719 5,520,342 5,643,061 122,719
TOTAL EXPENSES 69,436,164 72,994,748 3,558,584 5,520,342 5,643,061 122,719 74,956,506 78,637,809 3,681,303
Excess or Deficiency before
Transfers & Extraordinary Items 35,735,355 47,052,439 11,317,084 (719,763) (645,684) 74,079 35,015,592 46,406,755 11,391,163
TRANSFERS & EXTRAORDINARY
ITEMS:
Transfers(600,000) (1,466,000) (866,000) 600,000 1,466,000 866,000 - - -
Increase in Net Position 35,135,355 45,586,439 10,451,084 (119,763) 820,316 940,079 35,015,592 46,406,755 11,391,163
Net Position - Beginning 780,053,132 815,188,487 35,135,355 43,528,596 43,408,833 (119,763) 823,581,728 858,597,320 35,015,592
NET POSITION - ENDING 815,188,487$ 860,774,926$ 45,586,439$ 43,408,833$ 44,229,149$ 820,316$ 858,597,320$ 905,004,075$ 46,406,755$
2024 Change
Governmental Activities Business-Type Activities Total by Fiscal Year
2023 2024 Change 2023 2024 Change 2023
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FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements.
Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term
inflows, outflows, and balances. Such information is useful in assessing the City's
financing requirements. In particular, unassigned fund balance may serve as a
useful measure of a government's net resources available for spending at the end
of the fiscal year.
As of the end of 2023/24, the City's governmental funds reported combined ending
fund balances as follows:
City of La Quinta Governmental Fund Balances
Governmental fund balances ended the year totaling $269,902,000, an increase of
$30,082,000 in comparison with the prior years’ ending balance of $239,820,000.
These collective fund balances include the General Fund, Housing Authority,
Financing Authority, Capital Improvement Fund, and various Special Revenue funds.
Nonspendable
Nonspendable fund balance totaled $22,699,000 or 8%; this represents amounts that
are not available to pay for operating expenditures because they are in the form of
land and receivables.
Restricted
Restricted fund balance totaled $69,881,000 or 26%; these amounts represent funds
with external limitations on spending. Significant restrictions include: Section 115 trust
of $5,667,000 restricted for pension liabilities; Library and Museum totaling
$13,660,000 which represents property tax increment money that can only be used
for library and museum services; Measure A funding of $3,467,000 which can only be
used for transportation; Transportation capital project fund of $5,868,000 in developer
fees that are restricted for the acquisition, construction and improvement of the City’s
infrastructure; and Economic Development funding of $3,486,000 that can only be
used for future economic development in the City.
Committed
$45,900,000 (17%) are committed fund balances which are the result of self-imposed
limitations established by the City Council. In May 2018, the City adopted a Reserve
Policy that established committed General Fund reserve categories, including Natural
Disaster Reserves, Economic Disaster Reserves, Cash Flow Reserves, and Capital
Category General Fund Percent All Other Funds Percent Total Funds Percent
Nonspendable 22,698,006$ 11% 500$ 0.001% 22,698,506$ 8%
Restricted 5,666,575 3% 64,214,488 107% 69,881,063 26%
Committed 45,900,000 22% - 0% 45,900,000 17%
Assigned 70,304,510 34% - 0% 70,304,510 26%
Unassigned 65,216,616 31% (4,098,801) -7% 61,117,815 23%
TOTAL 209,785,707$ 100% 60,116,187$ 100% 269,901,894$ 100%
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Replacement Reserves. The Policy was updated in 2023 to include increased funding
targets. As of June 30, 2024, all reserve categories are fully funded at their target
levels.
Assigned
Assigned funds are constrained by the City’s intent to use them for specific purposes
and represent a total of $70,305,000 (26%) of the total fund balance. $21,667,000
represents funds for approved multi-year capital projects that were not spent by the
end of the year, therefore they are carried over until the projects are completed.
Available Measure G sales tax revenue ended the year at $32,985,000 and
$15,653,000 represents funds held in trust with the County of Riverside for fire
services.
Unassigned
The remaining fund balance of $61,118,000 represents unassigned fund balances or
the residual net resources after taking into consideration the other classifications. The
Capital Improvement Fund accounted for $2,184,000 of the negative $4,099,000
balance of all other funds. The remaining negative balance was largely attributed to
the Library Development Impact Fee Fund. This amount represents an advance due
to the Redevelopment (RDA) Successor Agency and is included in the Successor
Agency of the former RDA as a receivable.
General Fund
The General Fund is the City’s chief operating fund. At the end of 2023/24, the
unassigned fund balance was $65,217,000 while total fund balance was $209,786,000.
The General Fund balance increased by $23,809,000 in 2023/24. Key factors were:
A year-over-year decrease of $2,432,000 in non-spendable is attributed to
the 2023/24 Redevelopment Agency loan repayment of $2,750,000 offset
by interest earnings of $273,000 resulted in a net decrease of $2,477,000 in
Due from Other Governments. The outstanding loan balance of
$21,405,000 is recognized as 80% in the General Fund and 20% in the
Housing Authority Fund.
Restricted reserves are limited to funds held in a Section 115 Pension Trust set
aside to fund the City’s pension obligations. The trust was initially established
in FY 2018/19 with a deposit of $6,540,000, followed by an additional
$3,460,000 in FY 2019/20. In FY 2022/23, a one-time discretionary payment of
$5,000,000 was made to CalPERS to reduce the City’s unfunded pension
liabilities, utilizing funds from the trust. The increase in FY 2023/24 was
primarily driven by interest earnings within the trust.
Committed reserves decreased by $1,700,000, primarily due to a reduction in
operational carryovers. In the prior year, $2,600,000 was carried over to support
ongoing operations, whereas only $900,000 was required in the current year.
The lower carryover amount reflects that additional operational support was not
needed this year, indicating improved budget alignment and operational
efficiency.
429
An increase of $6,480,000 in assigned reserves was due to Measure G sales
tax reserve ($3,771,000) and ($3,666,000) in the fire services trust. Assigned
to public safety represents property tax accumulated and held in trust by the
County of Riverside for fire protection, disaster preparedness and response,
fire prevention, rescue, hazardous materials mitigation, technical rescue
response, medical emergency services, and public service assistance (the
County and City negotiated an agreement wherein the County fire service
property tax revenue generated in the two former City redevelopment project
areas is pledged to the City to fund the aforementioned services). This portion
of assigned fund balance as of June 30, 2024 is $15,653,000. These increases
combined with a decrease in multi-year Capital Projects ($957,000) contributed
to the overall increase in assigned reserves.
Housing Authority Fund
The Housing Authority Fund is used to account for the activities of the Housing Authority;
the Housing Authority invests in programs and projects that preserve and increase the
supply of affordable housing in the City. The fund balance decreased by $1,610,000 to
end the year at $24,756,000.
Capital Improvement Fund
The Capital Improvement Fund is primarily used to record the expenditures for capital
projects. The fund had forty-seven (47) active Capital Improvement Projects budgeted
during 2023/24. The five most active projects were:
Dune Palms Bridge Improvements ($11,475,000)
Avenue 50 Pavement Rehabilitation ($2,605,000)
Fred Waring Drive Pavement Rehabilitation ($2,444,000)
Citywide Pavement Management Plan ($1,830,000)
Citywide Landscape Renovation Improvements ($1,290,000)
These projects, along with others, leveraged State or Federal grant funds or were
significantly supported with Measure G sales tax revenues.
PROPRIETARY FUNDS
The City of La Quinta's proprietary funds provide the same type of information found in
the government-wide financial statements, but in more detail.
The financial activities of the City enterprise fund are addressed in the discussion of the
City’s business-type activities. In addition, the City has four (4) internal service funds to
accumulate resources for equipment and vehicle replacement, information technology,
insurance, and park equipment and facility replacement.
430
GENERAL FUND BUDGETARY HIGHLIGHTS
Most General Fund revenues experienced positive variances when compared to the
final budget specifically related to use of money and property and tax revenues.
Revenue appropriations and transfers in increased by $4,399,000 between the original
($78,578,000) and final amended budget ($82,977,000). The category representing the
largest variances is taxes, which represents 84% of all General Fund revenues.
Actuals for taxes include the three largest funding sources for the City – sales taxes
$27,642,000, transient occupancy taxes (TOT) $15,683,000, and property taxes
$12,682,000. Combined, these top three revenues account for $56,007,000 or 73% of
all taxes, resulting in a $793,000 decrease from the prior fiscal year in sales and
transient occupancy taxes offset by a increase in property taxes.
The Extraordinary Item includes $273,000 to record the annual former Redevelopment
Agency loan repayment interest earned in 2023/24. The loan repayments are
structured to pay all principal first, then interest. Each year the City records the
payment received and interest earned in accordance with the State Department of
Finance approved loan repayment schedule. Loan repayments are not budgeted;
these funds are recognized in unassigned reserves and reduce non-spendable
reserves each year. Furthermore, 80% of the extraordinary gain is recognized in the
General Fund and 20% in the Housing Authority Fund.
Expenditure appropriations and transfers out increased by $29,048,000 between the
original ($72,829,000) and final amended budget ($101,877,000) which included the
following significant change:
$22,623,000 in operational and capital improvement project carryover
appropriations from prior fiscal years to 2023/24 as approved by City Council.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City’s capital assets for its governmental and business-type activities as of
June 30, 2024, were $592,559,000 (net of accumulated depreciation). This includes
land, right of way, buildings and improvements, machinery and equipment, streets and
bridges, construction in progress, and the right to use lease and subscription assets.
The investment in capital assets decreased by $16,824,000 in 2023/24 primarily due
to an increase in construction in progress.
The following chart lists the asset categories for governmental and business-like
activities net of depreciation:
City of La Quinta Capital Assets (net of depreciation)
2023 2024 2023 2024 2023 2024
Land 83,717,732$ 87,280,570$ 39,712,956$ 39,712,955$ 123,430,688$ 126,993,525$
Buildings & Improvements 36,354,815 35,162,219 2,484,095 2,269,551 38,838,910 37,431,770
Equipment & Furniture 1,147,737 1,499,415 49,910 16,467 1,197,647 1,515,882
Vehicles 1,281,556 1,022,210 - 867,343 1,281,556 1,889,553
Infrastructure 401,770,282 397,919,236 - - 401,770,282 397,919,236
Right to use Leased Assets 49,643 - 311,085 121,097 360,728 121,097
Right to use Subscription IT Assets 592,321 - - - 592,321 -
Right to use Lease & Subscription Assets -402,236 - - -402,236
Construction in Progress 8,263,007 26,285,937 - - 8,263,007 26,285,937
TOTAL 533,177,093$ 549,571,823$ 42,558,046$ 42,987,413$ 575,735,139$ 592,559,235$
Governmental Activities Business-Type Activities Total By Fiscal Year
Description
431
Major capital asset events under Governmental Activities included the following:
Recording infrastructure improvements, street improvements, street right of way,
street sidewalks and curbs and gutters, traffic signals, street medians, and
construction in progress.
Business-Type Activities
The Golf Course capital asset balance at June 30, 2024, was $42,987,000, net of
accumulated depreciation. The balance increase of $429,000 reflects the purchase of
golf carts in the Vehicles category in 2023/24.
Additional information on the City of La Quinta’s capital assets can be found in Note 4
to the financial statements.
Long-Term Debt
At the end of 2023/24, the City governmental activities had total outstanding debt of
$1,560,000, which is $144,000 less than the previous year. Of the total amount, $92,000
represents leases, $282,000 represents subscription IT liabilities, and $1,186,000 in
employee compensated absences.
City of La Quinta Outstanding Debt
Additional information on long-term debt can be found in Note 5 of the financial
statements.
REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances.
Questions concerning this information or requests for additional information should be
addressed to the City of La Quinta, Claudia Martinez, Finance Director/City Treasurer,
78495 Calle Tampico, La Quinta, CA, 92253, by telephone at 760-777-7055, or by
email at finance@laquintaca.
Debt Type:2023 2024
Leases 53,111$ 91,795$
Financed Purchases 551 -
Compensated Absences 1,154,090 1,185,597
Subscription IT liabilities 495,674 282,309
TOTAL 1,703,426$ 1,559,701$
Governmental Activities
432
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433
CITY OF LA QUINTA, CALIFORNIA
Statement of Net Position
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 266,729,385$ 1,449,251$ 268,178,636$
Receivables:
Accounts 2,106,591 - 2,106,591
Taxes 6,895,002 - 6,895,002
Accrued interest 6,005,424 883 6,006,307
Due from other governments 29,061,585 - 29,061,585
Notes and loans 22,414,377 - 22,414,377
Leases 1,334,093 - 1,334,093
Deposits 47,964 250,000 297,964
Restricted assets:
Cash and investments 5,666,575 - 5,666,575
Inventories - 141,540 141,540
Land held for resale 5,403,652 - 5,403,652
Prepaid costs 291,876 - 291,876
Net OPEB Asset 334,156 - 334,156
Capital assets (not being depreciated)399,640,855 39,712,955 439,353,810
Capital assets (net of accumulated depreciation/amortization)149,930,968 3,274,458 153,205,426
Total assets 895,862,503 44,829,087 940,691,590
DEFERRED OUTFLOWS OF RESOURCES
Pension-related 11,361,579 - 11,361,579
OPEB-related 346,174 - 346,174
Total deferred outflows of resources 11,707,753 - 11,707,753
LIABILITIES
Accounts payable 12,881,315 440,445 13,321,760
Due to other governments 1,121,132 - 1,121,132
Accrued liabilities 590,931 - 590,931
Accrued interest 7,160 134 7,294
Deposits payable 7,066,131 35,500 7,101,631
Unearned revenue 11,418,980 - 11,418,980
Noncurrent liabilities:
Due within one year: leases, SBITA
and compensated absences 546,785 72,563 619,348
Due in more than one year:
Net pension liability 2,699,409 - 2,699,409
Leases, SBITA, and compensated absences 1,012,916 51,296 1,064,212
Total liabilities 37,344,759 599,938 37,944,697
DEFERRED INFLOWS OF RESOURCES
Pension-related 7,705,327 - 7,705,327
OPEB-related 524,199 - 524,199
Lease-related 1,221,045 - 1,221,045
Total deferred inflows of resources 9,450,571 - 9,450,571
NET POSITION
Net investment in capital assets 549,197,719 42,863,554 592,061,273
Restricted:
General government 26,037,252 - 26,037,252
Public safety 1,926,497 - 1,926,497
Community development 18,130,448 - 18,130,448
Parks and recreation 7,588,221 - 7,588,221
Public works 10,532,070 - 10,532,070
OPEB Section 115 Trust 5,666,575 - 5,666,575
OPEB 334,156 - 334,156
Unrestricted 241,361,988 1,365,595 242,727,583
Total net position 860,774,926$ 44,229,149$ 905,004,075$
June 30, 2024
Primary Government
See Notes to Financial Statements 434
CITY OF LA QUINTA, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2024
Operating Capital
Charges for Contributions Contributions
Expenses Services and Grants and Grants
Functions/Programs:
Primary government:
Governmental activities:
General government 10,727,413$ 3,861,857$ 639,349$ -$
Public safety 29,156,519 988,238 226,896 -
Planning and development 8,432,348 - 167,376 -
Community services 13,647,971 - 4,207,392 -
Public works 10,982,293 71,595 2,024,451 14,078,555
Interest on long-term debt 48,204 - - -
Total governmental activities 72,994,748 4,921,690 7,265,464 14,078,555
Business-type activities:
Golf Course 5,643,061 4,965,124 - -
Total business-type activities 5,643,061 4,965,124 - -
Total primary government 78,637,809$ 9,886,814$ 7,265,464$ 14,078,555$
General revenues and transfers:
General revenues:
Property taxes
Sales taxes
Transient occupancy taxes
Franchise taxes
Business licenses taxes
Other taxes
Motor vehicle in lieu - unrestricted
Use of money and property
Other
Transfers
Total general revenues and transfers
Change in net position
Net position-beginning
Net position-ending
Program Revenues
See Notes to Financial Statements 435
Governmental Business-Type
Activities Activities Total
(6,226,207)$ -$ (6,226,207)$
(27,941,385) - (27,941,385)
(8,264,972) - (8,264,972)
(9,440,579) - (9,440,579)
5,192,308 - 5,192,308
(48,204) - (48,204)
(46,729,039) - (46,729,039)
- (677,937) (677,937)
- (677,937) (677,937)
(46,729,039)$ (677,937)$ (47,406,976)$
24,646,620 - 24,646,620
29,601,430 - 29,601,430
15,682,835 - 15,682,835
2,419,887 - 2,419,887
395,593 - 395,593
1,102,546 - 1,102,546
5,584,194 - 5,584,194
12,708,191 32,253 12,740,444
1,640,182 - 1,640,182
(1,466,000) 1,466,000 -
92,315,478 1,498,253 93,813,731
45,586,439 820,316 46,406,755
815,188,487 43,408,833 858,597,320
860,774,926$ 44,229,149$ 905,004,075$
Primary Government
Net (Expenses) Revenues and
Changes in Net Position
See Notes to Financial Statements 436
CITY OF LA QUINTA, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
Capital
Projects Fund
General
ASSETS
Cash and investments 184,192,969 19,682,214$ 10,415,934$ 817,344$
Receivables:
Accounts 957,711 105,363 - 934,764
Taxes 6,262,399 - - -
Notes and loans - 22,414,377 - -
Accrued interest 204,039 5,727,497 12,424 -
Leases 1,334,093 - - -
Prepaid costs 170,577 - - -
Deposits - 47,964 - -
Due from other governments 17,524,493 4,280,944 - 5,699,864
Due from other funds 2,202,992 - - -
Property held for resale 5,403,652 - - -
Restricted assets:
Cash and investments 5,666,575 - - -
Total assets 223,919,500$ 52,258,359$ 10,428,358$ 7,451,972$
LIABILITIES
Accounts payable 4,593,089$ 22,616$ -$ 6,230,458$
Accrued liabilities 528,314 21,169 - -
Unearned revenues - - 9,987,008 1,431,972
Deposits payable 7,039,781 26,350 - -
Due to other governments 2,505 - - -
Due to other funds - 1,390,783 - -
Total liabilities 12,163,689 1,460,918 9,987,008 7,662,430
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues 749,059 26,041,611 - 1,973,989
Leases 1,221,045 - - -
Total deferred inflows of resources 1,970,104 26,041,611 - 1,973,989
FUND BALANCES (DEFICITS)
Nonspendable 22,698,006 - - -
Restricted 5,666,575 24,755,830 441,350 -
Committed 45,900,000 - - -
Assigned 70,304,510 - - -
Unassigned 65,216,616 - - (2,184,447)
Total fund balances (deficits)209,785,707 24,755,830 441,350 (2,184,447)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)223,919,500$ 52,258,359$ 10,428,358$ 7,451,972$
Special Revenue Funds
Housing
Authority
Disaster
Recovery
Capital
Improvements
See Notes to Financial Statments.437
CITY OF LA QUINTA, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Notes and loans
Accrued interest
Leases
Prepaid costs
Deposits
Due from other governments
Due from other funds
Property held for resale
Restricted assets:
Cash and investments
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Unearned revenues
Deposits payable
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Leases
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total Total
Nonmajor Governmental
Funds Funds
37,583,982$ 252,692,443$
108,753 2,106,591
632,603 6,895,002
- 22,414,377
44,725 5,988,685
500 1,334,593
- 170,577
- 47,964
1,556,284 29,061,585
- 2,202,992
- 5,403,652
- 5,666,575
39,926,847$ 333,985,036$
744,603$ 11,590,766$
39,391 588,874
- 11,418,980
- 7,066,131
1,118,627 1,121,132
812,209 2,202,992
2,714,830 33,988,875
108,563 28,873,222
- 1,221,045
108,563 30,094,267
500 22,698,506
39,017,308 69,881,063
- 45,900,000
- 70,304,510
(1,914,354) 61,117,815
37,103,454 269,901,894
39,926,847$ 333,985,036$
See Notes to Financial Statments.438
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439
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the Statement of Net Position are different because:
Total fund balances - governmental funds 269,901,894$
535,127,553
Deferred outflows-pension related 11,361,579$
Deferred outflows-OPEB related 346,174
Deferred inflows-pension related (7,705,327)
Deferred inflows-OPEB related (524,199)
Total deferred outflows and inflows related to postemployment benefits 3,478,227
Long-term receivables 28,873,222
Net OPEB asset 334,156
Total other long-term assets 29,207,378
26,987,115
Leases (42,235)
Compensated absences (1,185,597)
Net pension liability (2,699,409)
Total long-term liabilities (3,927,241)
Net position of governmental activities 860,774,926$
Long-term liabilities that are not due and payable in the current period, and therefore,
are not reported in the funds.
CITY OF LA QUINTA, CALIFORNIA
Capital assets, net of accumulated depreciation/amortization, used in governmental
activities are not financial resources and, therefore, are not reported in the funds.
Differences between expected and actual experiences, assumption changes and net
differences between projected and actual earnings, and contributions subsequent to the
measurement date for the postretirement benefits (pension and OPEB) are recognized
as deferred outflows of resources and deferred inflows of resources on the Statement of
Net Position.
Other long-term assets that are not available to pay for current period expenditures and,
therefore, are either labeled unavailable or not reported in the funds.
Internal service funds provide services to other funds on a cost-reimbursement basis.
The assets, deferred outflows of resources, liabilities, and deferred inflows of resources
of the internal service funds are included in governmental activities in the Statement of
Activities.
See Notes to Financial Statements 440
CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2024
General
REVENUES
Taxes 76,894,958$ -$ -$ -$
Assessments - - - -
Licenses and permits 2,820,613 - - -
Intergovernmental 523,573 - - 14,078,555
Charges for services 1,494,422 - - -
Use of money and property 7,714,344 2,295,077 491,528 -
Fines and forfeitures 408,125 - - -
Developer fees - - - 100,044
Miscellaneous 1,346,240 149,395 - -
Total revenues 91,202,275 2,444,472 491,528 14,178,599
EXPENDITURES
Current:
General government 7,600,439 - - -
Public safety 25,273,718 - - -
Community services 10,589,615 250,000 - -
Planning and development 5,708,043 1,566,300 - -
Public works 2,314,134 - - -
Capital outlay 169,919 3,625,185 - 24,630,204
Debt service:- - - -
Principal 24,452 - - -
Interest and fiscal charges - - - -
Total expenditures 51,680,320 5,441,485 - 24,630,204
Excess (deficiency) of revenues
over (under) expenditures 39,521,955 (2,997,013) 491,528 (10,451,605)
OTHER FINANCING SOURCES (USES)
Transfers In - 1,387,009 - 14,366,766
Transfers Out (15,763,243) - - -
Debt Issuance Proceeds 49,487 - - -
Total other financing sources (uses) (15,713,756) 1,387,009 - 14,366,766
Net change in fund balances 23,808,199 (1,610,004) 491,528 3,915,161
Fund balances (deficit)-beginning 185,977,508 26,365,834 (50,178) (6,099,608)
Fund balances (deficit)-ending 209,785,707$ 24,755,830$ 441,350$ (2,184,447)$
Capital
Projects
Funds
Housing
Authority
Disaster
Recovery
Special Revenue Funds
Capital
Improvements
See Notes to Financial Statments.441
CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenditures,
and Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Debt Issuance Proceeds
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
Total Total
Nonmajor Governmental
Funds Funds
2,031,365$ 78,926,323$
988,238 988,238
- 2,820,613
6,641,847 21,243,975
- 1,494,422
1,746,509 12,247,458
- 408,125
779,387 879,431
3,634 1,499,269
12,190,980 120,507,854
907 7,601,346
100,817 25,374,535
1,946,056 12,785,671
316,246 7,590,589
4,803,686 7,117,820
57,549 28,482,857
- 24,452
32,495 32,495
7,257,756 89,009,765
4,933,224 31,498,089
3,325,049 19,078,824
(4,781,231) (20,544,474)
- 49,487
(1,456,182) (1,416,163)
3,477,042 30,081,926
33,626,412 239,819,968
37,103,454$ 269,901,894$
See Notes to Financial Statments.442
Reconciliation of the Statement of Revenues, Expenses and Changes in
Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2024
Amounts reported for governmental activities in the Statement of Activities are different because:
Net change in fund balances - total governmental funds:30,081,926$
Capital outlay 25,136,457
Depreciation/amortization expense (8,964,547)
Total adjustment 16,171,910
Earned but unavailable grant revenues (1,244,088)
Total adjustment (1,244,088)
Loss/(gain) on disposal of capital assets (197,658)
Total adjustment (197,658)
Leases issued (49,487)
Principal payments 24,452
Total adjustment (25,035)
2,288,018
Compensated absences (31,507)
Changes in pension liabilities and related deferred outflows and inflows of resources (1,457,534)
Changes in OPEB liabilities and related deferred outflows and inflows of resources 407
Total adjustment (1,488,634)
Change in net position of governmental activities 45,586,439$
Internal service funds provide services to other funds on a cost-reimbursement basis.
The net revenue of certain activities of internal service funds is reported with
governmental activities.
Some expenses reported in the Statement of Activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in the governmental
funds.
CITY OF LA QUINTA, CALIFORNIA
Governmental funds report capital outlays are expenditures. However, in the Statement
of Activities, the cost of these assets is allocated over their estimated useful lives and
reported as depreciation/amortization expense. This is the amount by which capital
outlays exceeded depreciation/amortization expense in the current period.
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenues in the funds.
The net effect of various miscellaneous transactions involving capital assets (i.e., sales,
trade-ins, and donations) is to increase/(decrease) net position.
Bond and other debt proceeds provide current financial resources to governmental
funds, but issuing debt increases long-term liabilities in the Statement of Net Position.
Repayment of bond and other debt principal is an expenditure in the governmental
funds, but repayment reduces long-term liabilities in the Statement of Net Position. Also,
governmental funds report the effect of premiums, discounts, and similar items when
debt is first issued, whereas these amounts are deferred and amortized in the Statement
of Activities.
See Notes to Financial Statements 443
CITY OF LA QUINTA, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities
Internal
Service Funds
ASSETS
Current assets:
Cash and investments 1,449,251$ 14,036,942$
Receivables:
Accrued interest 883 16,739
Prepaid costs - 120,799
Deposits 250,000 -
Inventories 141,540 -
Total current assets 1,841,674 14,174,480
Noncurrent:
Capital assets, net of depreciation/amortization 42,987,413 14,444,270
Total noncurrent assets 42,987,413 14,444,270
Total assets 44,829,087 28,618,750
LIABILITIES
Current liabilities:
Accounts payable 440,445 1,290,549
Accrued liabilities - 2,057
Accrued interest 134 7,160
Deposits payable 35,500 -
Leases 72,563 38,288
Subscriptions - 194,001
Total current liabilities 548,642 1,532,055
Noncurrent liabilities:
Leases 51,296 11,272
Subscriptions - 88,308
Total noncurrent liabilities 51,296 99,580
Total liabilities 599,938 1,631,635
NET POSITION
Net investment in capital assets 42,863,554 14,112,401
Unrestricted 1,365,595 12,874,714
Total net position 44,229,149$ 26,987,115$
Business-Type
Activities
Golf
See Notes to Financial Statements.444
CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position
Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities
Internal
Service Funds
OPERATING REVENUES
Sales and service charges 4,965,124$ 7,008,048$
Total operating revenues 4,965,124 7,008,048
OPERATING EXPENSES
Administration and general - 362,697
Contract services 4,974,292 1,991,319
Software and supplies - 947,382
Fuel and oil - 119,877
Repairs and maintenance 145,133 243,679
Depreciation and amortization 517,448 1,605,934
Total operating expenses 5,636,873 5,270,888
Operating income (loss)(671,749) 1,737,160
NONOPERATING REVENUES (EXPENSES)
Interest Revenue 32,253 579,149
Interest Expense (6,188) (15,709)
Other Income - 4,272
Gains (Losses) on Sale of Capital Asset - (16,504)
Total nonoperating revenues (expenses)26,065 551,208
Income (loss) before transfers (645,684) 2,288,368
Transfers In 1,466,000 -
Transfers Out - (350)
Change in net position 820,316 2,288,018
Net position-beginning 43,408,833 24,699,097
Net position-ending 44,229,149$ 26,987,115$
Business-Type
Activities
Golf
See Notes to Financial Statements.445
CITY OF LA QUINTA, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities
Internal
Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers and users 4,965,124$ -$
Cash received from interfund services provided - 7,008,048
Cash payments to suppliers for goods and services (5,052,141) (2,846,469)
Net cash provided by (used for)
operating activities (87,017) 4,161,579
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds 1,466,000 -
Transfers to other funds - (350)
Net cash provided by (used for)
noncapital financing activities 1,466,000 (350)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (946,816) (2,042,916)
Principal paid on capital debt (191,661) (213,365)
Interest paid on capital debt (6,473) (26,377)
Net cash provided by (used for)
capital and related financing activities (1,144,950) (2,282,658)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 31,924 572,673
Net cash provided by (used for)
investing activities 31,924 572,673
Net increase (decrease) in
cash and cash equivalents 265,957 2,451,244
Cash and cash equivalents-beginning 1,183,294 11,585,698
Cash and cash equivalents-ending 1,449,251$ 14,036,942$
Business-Type
Activities
Golf
See Notes to Financial Statements.446
CITY OF LA QUINTA, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities
Internal
Service Funds
Business-Type
Activities
Golf
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES
Operating income (loss)(671,749)$ 1,737,160$
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 517,448 1,605,934
(Increase) decrease in inventories (29,258) -
(Increase) decrease in prepaid items - 132,256
Increase (decrease) in accounts payable 96,542 685,811
Increase (decrease) in accrued liabilities - 418
Total adjustments 584,732 2,424,419
Net cash provided by (used for)
operating activities (87,017)$ 4,161,579$
See Notes to Financial Statements.447
Private
Purpose
Trust Fund
ASSETS
Cash and cash equivalents 74,073$ 15,672,078$
Investments - Short-term - -
Receivables:
Accrued interest 88 241
Prepaid costs - 259,708
Due from other governments - 1,118,627
Restrcted assets
Cash with fiscal agent - 1,670
Total assets 74,161 17,052,324
DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding - 13,516,518
Total deferred outflows of resources - 13,516,518
LIABILITIES
Accrued interest - 1,020,494
Long-term debt:
Due in one year - 16,860,817
Due in more than one year - 152,244,008
Total liabilities - 170,125,319
NET POSITION
Restricted for pensions 74,161 -
Restricted for the dissolution of the former RDA - (139,556,477)
Total net position 74,161$ (139,556,477)$
CITY OF LA QUINTA, CALIFORNIA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
Pension (and
Other
Employee
Benefit) Trust
Fund
See Notes to Financial Statements.448
Private
Purpose
Trust Fund
ADDITIONS
Investment earnings:
Investment income 3,664 53,463
Total investment earnings 3,664 53,463
Taxes - 20,192,466
Miscellaneous 5,000 -
Total additions 8,664 20,245,929
DEDUCTIONS
Administrative expenses 12,833 31,591
Interest and fiscal charges - 4,887,006
Total deductions 12,833 4,918,597
Net increase (decrease) in fiduciary net position (4,169) 15,327,332
Net position-beginning 78,330 (154,883,809)
Net position-ending 74,161$ (139,556,477)$
CITY OF LA QUINTA, CALIFORNIA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
Pension (and
Other
Employee
Benefit) Trust
Fund
See Notes to Financial Statements.449
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of La Quinta, California (City) was incorporated May 1, 1982, under the general laws of the State of
California. In November 1996, the City became a charter City. The City operates under the Council – Manager form
of government.
The City provides many community services including public safety, highway and street maintenance, health and
social services, cultural and leisure services, public improvements, planning and zoning services, and community
development services.
The accounting policies of the City conform to generally accepted accounting principles applicable to governments.
As required by generally accepted accounting principles, these financial statements present the City and its
component units, which are entities for which the City is considered to be financially accountable. The City is
considered to be financially accountable for an organization if the City appoints a voting majority of that
organization’s governing body and the City is able to impose its will on that organization or there is a potential for
that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City
is also considered to be financially accountable if an organization is fiscally dependent (i.e., it is unable to adopt its
budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases,
other organizations are included as component units if the nature and significance of their relationship with the City
are such that their exclusion would cause the City’s financial statements to be misleading or incomplete.
All of the City’s component units are considered to be blended component units. Blended component units, although
legally separate entities, are, in substance, part of the City’s operations and so data from these units are reported
with the interfund data of the primary government.
The following organizations are considered to be component units of the City:
City of La Quinta Public Financing Authority
The La Quinta Public Financing Authority (Financing Authority) was established pursuant to a Joint Exercise of
Powers Agreement dated November 19, 1991, between the City and the Former Redevelopment Agency
(now Successor Agency). The purpose of the Financing Authority is to provide financing necessary for the
construction of various public improvements through the issuance of debt. Although the Financing Authority is
legally separate, it is reported as if it were part of the City because the City Council also serves as the governing
board of the Financing Authority and the management of the City has operational responsibility for the Financing
Authority. The activities of the Financing Authority are recorded in the debt service fund. Separate financial
statements of the Financing Authority are not prepared.
City of La Quinta Housing Authority
The La Quinta Housing Authority (Housing Authority) was established pursuant to California Housing Authorities
Law (Health and Safety Code Sections 34200 et seq.) on September 15, 2009. The purpose of the
Housing Authority is to provide safe and sanitary housing opportunities for La Quinta residents. Although the
Housing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves
as the governing board of the Housing Authority and the management of the City has operational responsibility for
the Housing Authority. The activities of the Housing Authority are recorded in the Housing Authority Special
Revenue Fund. Separate financial statements of the Housing Authority are not prepared.
Government-Wide and Fund Financial Statements
The basic financial statements of the City are composed of the following:
Government-wide financial statements
Fund financial statements
Notes to the financial statements
450
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report
information on all of the nonfiduciary activities of the primary government and its component units. All fiduciary
activities are reported only in the fund financial statements. Governmental activities, which normally are supported
by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from
business-type activities, which rely to a significant extent on fees and charges to external customers for support.
Likewise, the primary government is reported separately from certain legally separate component units for which
the primary government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segments
are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or
segment. Program revenues include charges for services, special assessments, and payments made by parties
outside of the reporting City’s citizenry if that money is restricted to a particular program. Program revenues are
netted with program expenses in the statement of activities to present the net cost of each program. Taxes and
other items not properly included among program revenues are reported instead as general revenues. Amounts
paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than
reported as expenditures. Proceeds of long-term debt are recorded as a liability in the government-wide financial
statements, rather than as other financing sources. Amounts paid to reduce long- term indebtedness of the reporting
government are reported as a reduction of the related liability, rather than as expenditures.
Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of
which is considered to be a separate accounting entity. The operations of each fund are accounted for with a
separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred
inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate.
Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which
they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the governmental, proprietary, and fiduciary funds are presented after the
government-wide financial statements. These statements display information about major funds individually and
nonmajor funds in the aggregate for governmental and proprietary funds. Fiduciary statements include financial
information for fiduciary funds. Fiduciary funds of the city primarily represent assets held by the City in a custodial
capacity for other individuals or organizations.
Measurement Focus, Basis of Accounting and Financial Statement
Presentation Government-Wide Financial Statements
While separate government-wide and fund financial statements are presented, they are interrelated. The
governmental activities column incorporates data from governmental funds and internal service funds, while
business-type activities incorporate data from the government's enterprise funds. Separate financial statements are
provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from
the government-wide financial statements.
The government-wide financial statements are reported using the economic resources measurement focus and
accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is
incurred regardless of the related cash flows. Property taxes are recognized in the year they are levied. Grants and
similar items are recognized as soon as all eligibility requirements imposed by the providers are met.
451
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Governmental Funds
In the fund financial statements, governmental funds are presented using the current resources focus and
modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available
as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available
means that the amounts were collected during the reporting period or soon enough thereafter to be available to
finance the expenditures accrued for the reporting period. The City uses a 60-day availability period.
Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund
financial statements. Exchange transactions are recognized as revenues in the period in which they are earned
(i.e., the related goods or services are provided). Locally imposed delivered tax revenues are recognized as
revenues in the period in which the underlying exchange transaction on which they are based takes place.
Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the
period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues
arises or when they are received, whichever occurs first. Government-mandated and voluntary non- exchange
transactions are recognized as revenues when all applicable eligibility requirements have been met.
Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to
be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue
items are considered to be measurable and available only when cash is received by the government.
In the fund financial statements, governmental funds are presented using the current financial resources
measurement focus. This means that only current assets, deferred outflows of resources, current liabilities, and
deferred inflows of resources are generally included on their balance sheets. The reported fund balance is
considered to be a measure of “available spendable resources”. Governmental fund operating statements present
increases (revenues and other financing sources) and decreases (expenditures and other financing uses).
Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a
period.
Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in
spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they
should not be considered “available spendable resources”, since they do not represent net current assets.
Recognition of governmental fund type revenues represented by noncurrent receivables are deferred until they
become current receivables. Noncurrent portions of other long-term receivables are offset by fund balance reserve
accounts.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes
amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts
are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were
expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources
rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.
Proprietary Funds
The City’s enterprise and internal service funds are proprietary funds. In the fund financial statements, proprietary
funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned, and
expenses are recognized when the related goods or services are delivered. In the fund financial statements,
proprietary funds are presented using the economic resources measurement focus. This means that all assets, all
deferred outflows of resources, all liabilities, and all deferred inflows of resources (whether current or noncurrent)
associated with their activity are included on their balance sheets. Proprietary fund type operating statements
present increases (revenues) and decreases (expenses) in total net position.
452
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements, rather
than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the proprietary fund financial
statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the
proprietary funds are reported as a reduction of the related liability, rather than as expenditures.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and
expenses generally result from providing services and producing and delivering goods in connection with a
proprietary fund's principal ongoing operations. The principal operating revenues of the Enterprise Funds are
charges to customers for sales and services.
Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating
revenues and expenses.
Fiduciary Funds
The pension and private-purpose trust funds are reported using the economic resources measurement focus and
the accrual basis of accounting.
Major Funds, Internal Service Funds and Fiduciary Fund Types
The City’s major governmental funds are as follows:
General Fund – This fund is the primary fund of the City and is used to account for all revenue and expenditures
of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund
including City Manager, City Attorney, Finance, City Clerk, Community Development, Police Services, Public Works,
and Community Services.
Housing Authority – This fund accounts for the combined housing activities of the Housing Authority in Project
Areas 1 and 2 which promotes and provides for quality housing. Revenues will be provided from the receipts and
collections of rents, notes and loans. All monies in the Housing Authority must be used in accordance with the
applicable housing-related provisions of the California Housing Authorities Law.
Disaster Recovery Fund – To account for the use of one-time federal funding designed to deliver relief to American
workers and aid in economic recovery in the wake of COVID-19. This Act was passed by Congress in 2021, to
provide Coronavirus fiscal recovery funds to state and local governments.
Capital Improvement Fund – This capital projects fund is used to account for the planning, design and construction
of various capital projects throughout the City.
The City’s major proprietary fund is as follows:
Golf Course – This fund accounts for the activities of the SilverRock Golf Resort.
Other fund types of the City are as follows:
Special Revenue Funds – These funds account for the proceeds of specific revenue sources that are restricted or
committed to expenditures for specified purposes other than debt service or capital projects.
Capital Projects Funds – These funds account for financial resources that are restricted, committed, or assigned
to expenditures for capital outlay.
Debt Service Fund – This fund accounts for the servicing of long-term debt.
453
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Internal Service Funds
Equipment Replacement Fund – This fund accounts for equipment and vehicle maintenance and replacement
services provided to other departments on a cost-reimbursement basis.
Information Technology Fund – This fund is used to account for the acquisition for computer equipment,
maintenance, and services to support information systems within the City. Costs are reimbursed by the benefiting
departments.
Park Equipment and Facilities Fund – This fund is used to account for the purchase and replacement of City
owned and operated park equipment and facilities. Costs are reimbursed by the benefiting departments.
Insurance Fund – This fund accounts for City-wide insurances: liability, property, earthquake, workers
compensation and risk management. Expenses are shared among departments on an allocation basis.
Fiduciary Funds
Pension (and Other Employee Benefits) Trust Fund – This fund accounts for the activities of the Supplemental
Pension Savings Plan, which accumulates resources for pension benefit payments to qualified government
employees.
Private-Purpose Trust Fund – This fund accounts for the assets and liabilities of the Successor Agency to the
Former Redevelopment Agency and its allocated revenue to pay estimated installment payments of enforceable
obligations until obligations of the Former Agency are paid in full and assets have been liquidated.
Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or
Equity
Cash and Investments
For financial reporting purposes, investments are adjusted to their fair value. Changes in fair value that occur during
a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest
earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments.
The City pools cash and investments of all funds, except for assets held within the Section 115 trust and amounts
held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash
and investments. Investment income earned by the pooled investments is allocated to the various funds based on
each fund’s month end cash and investment balance.
Cash and Cash Equivalents
For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments
that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant
risk of changes in value because of changes in interest rates. Cash equivalents also represent the proprietary fund’s
share in the City’s cash and investment pool. Cash equivalents have an original maturity date of three months or
less from the date of purchase. For purposes of the statement of cash flows, the entire balance of cash and
investments on the combined balance sheet for the proprietary funds is considered cash and cash equivalents.
Lease Receivable
Lease receivable is recorded by the City as the present value of future lease payments expected to be received
from the lessee during the lease term, reduced by any provision for estimated uncollectible amounts. Lease
receivables are subsequently reduced over the life of the lease as cash is received in the applicable reporting
period. The present value of future lease payments to be received are discounted based on the interest rate the
City charges the lessee.
454
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Restricted Section 115 Trust Cash and Investments
All assets in the Section 115 Trust are irrevocably dedicated to funding obligations of the City’s pension
beneficiaries, other post-employment beneficiaries or costs of administering the Trust. The funds are not considered
plan assets of either the pension plan or OPEB plan and are therefore considered restricted assets of the City.
Inventory
Inventory is valued at cost using the first in/first out (FIFO) method. The City uses the consumption method of
accounting for inventories.
Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items
in both government-wide and fund financial statements. The City utilizes the consumption method, in which prepaid
items are accounted for in the period that the benefit was received.
Capital Assets
Capital assets (including infrastructure) are recorded at cost where historical records are available and at an
estimated historical cost where no historical records exist. Contributed capital assets are valued at their acquisition
value at the date of the contribution. Generally, capital asset purchases in excess of $5,000 are capitalized if they
have an expected useful life of three years or more.
Capital Assets include public domain (infrastructure) consisting of certain improvements including roads, streets,
sidewalks, medians, and storm drains.
Capital assets used in operations are depreciated over their estimated useful lives using the straight-line method in
the government-wide financial statements and in the fund financial statements of the proprietary funds. Depreciation
is charged as an expense against operations and accumulated depreciation is reported on the respective balance
sheet.
The following schedule summarizes capital asset useful lives:
Lease assets are recognized at the lease commencement date and represent the City’s right to use an underlying
asset for the lease term. Leased assets are measured at the initial value of the lease liability plus any payments
made to the lessor before commencement of the lease term, less any lease incentives received from the lessor at
or before the commencement of the lease term, plus any initial direct costs necessary to please the lease asset into
service. Right to use leased assets are amortized over the shorter of the lease term or useful lives of the underlying
asset using the straight-line method. The amortization period varies from 3 to 5 years.
Subscription IT assets are recognized at the subscription commencement date and represent the City’s right to use
the underlying IT asset for the subscription term. Subscription IT assets are measured at the initial value of the
subscription liability plus any payments made to the vendor at the commencement of the subscription term, less
any subscription incentives received from the vendor at or before the commencement of the subscription term, plus
any capitalizable initial implementation costs necessary to place the subscription asset into service. Subscription IT
assets are amortized over the shorter of the subscription term or useful life of the underlying asset using the straight
line method. The amortization period varies from 3 to 5 years.
Buildings and improvements 10-30 years
Equipment and furniture 3-20 years
Vehicles 5-10 years
Infrastructure 10-50 years
Software 5-10 years
Right to use leases assets Shorter of useful life or lease or subscription term
455
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1 percent of assessed value,
plus other increases approved by the voters. The property taxes are recorded initially in a pool and are then
allocated to the cities based on complex formulas. Accordingly, the City of La Quinta accrues only those taxes that
are received from the County within sixty days after year-end.
Deferred Outflows/Inflows of Resources
In addition to assets, the statements of net position and the governmental fund balance sheet will sometimes report
a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows
of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized
as an outflow of resources (expense/expenditure) until then. Governmental activities recorded deferred outflows of
resources related to pensions and other post-employment benefits. See Notes 9 and 11 for more information about
deferred outflows of pensions and post-employment benefits, respectively. The Private Purpose Trust
Fund- Successor Agency of the former RDA recorded deferred outflows of resources related to debt refunding. See
Note 17 for more information on the deferred outflows of resources related to debt refunding.
In addition to liabilities, the statements of net position and governmental fund balance sheet will sometimes report
a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of
resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized
as an inflow of resources (revenue) until that time.
The City has reported two items on the governmental fund balance sheet that qualify for reporting in this category.
The first is unavailable revenues that were not received within the City’s availability period. These amounts are
deferred and recognized as inflows of resources in the period that the amounts become available. At the
government-wide statements, this item is eliminated and recognized as revenue in the period earned since
“availability” of resources is not a criteria used in government-wide statements. The second item is a deferred inflow
related to leases where the City is the lessor. The deferred inflows of resources related to leases is recognized on
a straight line basis as an inflow of resources (revenue) over the term of the lease. Additionally, governmental
activities recorded deferred inflows of resources related to pensions and OPEB. See Notes 9 and 11 for more
information about deferred inflows of pensions and post-employment benefits, respectively.
Compensated Absences
Vacation and sick time are vested on a percentage based on number of years employed at the City. Maximum
accumulation of sick and vacation is 40 and 60 days, respectively.
Upon termination or retirement, permanent employees are entitled to receive compensation at their current base
salary for all unused vacation leave. If an employee terminates with a minimum of two years’ service, the employee
is entitled to receive 25 percent of the value of his unused sick leave. The percentage increases by 25 percent for
each five-year period until the employee is entitled to 100 percent of the value of their unused sick leave. This will
occur upon the completion of twenty years of continuous employment. The General Fund resources are used to
pay for the accumulated benefits to employees.
Long-Term Obligations
In the government-wide financial statements and proprietary fund financial statements, long-term debt and other
long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or
proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the
life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium
or discount.
Lien date January 1
Levy date July 1
Due dates November 1 and February 1
Collection dates December 10 and April 10
456
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond
issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.
Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances
are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds
received, are reported as debt service expenditures.
Lease liabilities represent the City’s obligation to make lease payments arising from the lease. Lease liabilities are
recognized at the lease commencement date based on the present value of future lease payments expected to be
made during the lease term. The present value of lease payments is discounted based on a borrowing rate
determined by the City.
Subscription liabilities represent the City’s obligation to make subscription payments arising from the subscription
contract. Subscription liabilities are recognized at the subscription commencement date based on the present value
of future subscription payments expected to be made during the subscription term. The present value of subscription
payments is discounted based on a borrowing rate determined by the City.
Fund Balance
In the fund financial statements, governmental funds report the following fund balance classifications:
Nonspendable includes amounts that cannot be spent because they are either (a) not in spendable form or
(b) legally or contractually required to be maintained intact.
Restricted includes amounts that are constrained on the use of resources by either (a) external creditors, grantors,
contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling
legislation.
Committed includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal
action of the City’s highest authority, the City Council. The formal action that is required to be taken to establish,
modify, or rescind a fund balance commitment is by a resolution.
Assigned includes amounts that are constrained by the City’s intent to be used for specific purposes but are neither
restricted nor committed. City Council is authorized to assign amounts to a specific purpose. The City Council
authorizes assigned amounts for specific purposes pursuant to the policy-making powers granted through a
resolution.
Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific
purposes. The general fund is the only fund that reports a positive unassigned fund balance.
Fund Balance Flow Assumptions – governmental fund financial statements
Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources
(the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as
restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow
assumption must be made about the order in which the resources are considered to be applied.
It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components
of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same
purpose, committed fund balance is depleted first, followed by assigned fund balance.
Unassigned fund balance is applied last.
Net Position Flow Assumption – government-wide and proprietary fund financial statements
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant
proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and
unrestricted net position in the government-wide and proprietary fund financial statements, a flow assumption must
be made about the order in which the resources are considered to be applied. It is the City’s policy to consider
restricted net position to have been depleted before unrestricted net position is applied. 457
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets, liabilities, and deferred outflows/inflows of resources and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses
during the reporting period. Actual results could differ from those estimates.
New Accounting Pronouncements
Adopted in the Current Year
GASB Statement No. 100 – In June 2022, the GASB issued Statement No. 100, Accounting Changes and Error
Corrections—An Amendment of GASB Statement No. 62. The primary objective of this Statement is to enhance
accounting and financial reporting requirements for accounting changes and error corrections to provide more
understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing
accountability. The requirements of this Statement are effective for accounting changes and error corrections made
in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. The City has not determined the
effect on the financial statements.
Effective in Future Fiscal Years
The City is currently evaluating the potential impact of the following issued, but not yet effective, accounting
standards.
GASB Statement No. 101 – In June 2022, the GASB issued Statement No. 101, Compensated Absences. The
objective of this Statement is to better meet the information needs of financial statement users by updating the
recognition and measurement guidance for compensated absences. That objective is achieved by aligning the
recognition and measurement guidance under a unified model and by amending certain previously required
disclosures. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023,
and all reporting periods thereafter. The City has not determined the effect on the financial statements.
GASB Statement No. 102 – In December 2023, the GASB issued Statement No. 102, Certain Risk Disclosures.
The objective of this Statement is to provide users of government financial statements with essential information
about risks related to a state or local government’s vulnerabilities due to the variety of risks they face. The
requirements of this Statement are effective for fiscal years beginning after June 15, 2024. The City has not
determined the effect on the financial statements.
GASB Statement No. 103 – In April 2024, the GASB issued Statement No. 103, Financial Reporting Model
Improvements. The objective of this statement is to improve key components of the financial reporting model to
enhance its effectiveness in providing information that is essential for decision making and assessing a
government’s accountability. The requirements of this Statement are effective for fiscal years beginning after
June 15, 2025. The City has not determined the effect on the financial statements.
GASB Statement No. 104 – In September 2024, the GASB issued Statement No. 104, Disclosure of Certain Capital
Assets. The objective of this statement is to require certain types of capital assets to be disclosed separately in the
capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement
No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, Public-Private
and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major
class of underlying asset in the capital as-sets note disclosures. Subscription assets recognized in accordance with
Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed.
In addition, this Statement requires intangible assets other than those three types to be disclosed separately by
major class.
458
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS
Cash and investments as of June 30, 2024, are classified in the accompanying financial statements as follows:
Investments Authorized by the California Government Code and the City’s Investment Policy
The table below identifies the investment types that are authorized by the California Government Code and the
City’s investment policy. The table also identifies certain provisions of the California Government Code
(or the City’s investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of
credit risk.
This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions
of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s
investment policy.
Investments Authorized by the City Section 115 Trust
Investments of the Trust are governed by the provisions of the City of La Quinta Section 115 Trust Agreement,
rather than the general provisions of the California Government Code or the City’s investment policy. Investments
authorized for funds held in the Section 115 Trust include Equity and Fixed Income Mutual Funds. The strategic
range allowed for Equity and Fixed Income Mutual Funds is 20%-40% and 50%-80%, respectively. There are no
limitations on the maximum amount that can be invested in one issuer or the maximum maturity of an investment.
.
Statement of Net Position
Cash and investments 268,178,636$
Restricted cash and investments 5,666,575
Statement of Fiduciary Net Position
Cash and investments 15,746,151
Cash and investments with fiscal agent 1,670
Total cash and investments 289,593,032$
Cash and investment as of June 30, 2024, consist of the following:
Cash on hand 3,300$
Deposits with financial institutions 44,553,114
Investments 245,036,618
Total cash and investments 289,593,032$
Investment Types
Maximum
Maturity
Maximum
Percentage
Allowed
Maximum
Investment
U.S. Treasury Obligations 5 years N/A N/A
U.S. Agency Securities 5 years N/A 20 million
Local Agency Bonds 5 years N/A N/A
California Local Agency Obligations 5 years N/A N/A
Commercial Paper 270 days 40% 10% of any single issuer
Certificates of Deposit 5 years 30% 250,000
Negotiable Certificates of Deposits 5 years 30% 250,000
Corporate Notes 5 years 30% 5 million
Investment Pools (Riverside County Pool) N/A N/A N/A
Money Market Mutual Funds N/A 20% 10% of City funds per fund
Local Agency Investment Fund (LAIF) N/A N/A LAIF Limit
Investment Agreements 92 days 20% N/A
459
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.
Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market
interest rates.
One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of
short term and long-term investments and by timing cash flows from maturities so that a portion of the portfolio is
maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed
for operations.
Information about the sensitivity of the fair values of the City’s investments (including investments held by
bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the
City’s investments by maturity:
Investment Type Total
1 year
Or Less 1 to 3 years 3 to 5 years
Certificates of Deposit 38,277,993$ 11,183,442$ 12,789,987$ 14,304,564$
Federal agency securities
Federal Farm Credit Bank 19,024,300 3,922,250 2,299,920 12,802,130
Federal National Mortgage Association 12,736,025 3,959,185 7,781,510 995,330
Federal Home Loan Mortgage Corp 9,006,243 960,380 5,053,833 2,992,030
Federal Home Loan Bank 19,195,385 4,711,526 9,598,270 4,885,589
U.S. Treasurey Notes 43,344,770 9,430,285 16,255,513 17,658,973
Corporate Notes 2,429,645 - 464,065 1,965,580
Money Market Mutual Funds 5,768,589 5,768,589 - -
Local Agency Investment Fund (LAIF)21,909,996 21,909,996 - -
CAMP 52,022,811 52,022,811 - -
Riverside County Pool 15,652,616 15,652,616 - -
Section 115 Trust
Equity Mutual Funds 5,666,575 5,666,575 - -
Held by Fiscal Agent
Money Market Mutual Funds 1,670 1,670 - -
Total 245,036,618$ 135,189,325$ 54,243,098$ 55,604,196$
Remaining Maturity (in Years)
460
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.
The City's investment policy limits investments in commercial paper and money market mutual funds to those rated
the highest rating as rated by Moody’s or Standard and Poor’s (S&P). Presented below are the S&P ratings as of
year-end:
Investments in any one issuer that represent 5 percent or more of total City’s investments are as follows:
Disclosures Relating to Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a
government will not be able to recover its deposits or will not be able to recover collateral securities that are in the
possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of
the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its
investment or collateral securities that are in the possession of another party. The City utilizes delivery versus
payment for investment purchases, which requires investments to be received prior to delivery of cash payment.
The California Government Code and the City’s investment policy do not contain legal or policy requirements that
would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for
deposits: The California Government Code requires that a financial institution secure deposits made by state or
local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under
state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral
pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows
financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of
150 percent of the secured public deposits, or by letters of credit issued by the Federal Home Loan Bank of
San Francisco having a value of 105 percent of the secured public deposits.
Investment Type Total Aaa Aa
Federal Agency Securities 59,961,953$ -$ 59,961,953$
Corporate Notes 2,429,645 464,065 1,965,580
CAMP 52,022,811 52,022,811$
Money Market Mutual Funds 5,768,589 5,768,589 -
Total 120,182,998 58,255,465$ 61,927,533$
Exempt from Credit Risk Disclosure:
U.S. Treasury Notes 43,344,770
Not Rated:
Certificates of Deposit 38,277,993
Local Agency Investment Pool 21,909,996
Riverside County Pool 15,652,616
Section 115 Trust:
Equity Mutual Funds 5,666,575
Held by Fiscal Agent:
Money Market Mutual Funds 1,670
Total Investments 245,036,618$
Issuer Investment Type
Reported
Amount
Percent of
Portfolio
Federal National Mortgage Association Federal Agency Securities 12,736,025$ 5.20%
Federal Farm Credit Bank Federal Agency Securities 19,024,300 7.76%
Federal Home Loan Bank Federal Agency Securities 19,195,385 7.83%
461
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
As a public funds depository, BMO Bank N.A. maintains a public funds deposit collateralization program that is
designed to comply with all applicable statutes and regulations governing public funds deposits, including pledge
and perfection of collateral. Accounts holding public funds are labeled as such and trigger collateralization.
Collateral needs are met based on the prior day close of business. However, same-day collateral requests may be
accommodated upon request.
Investment in Riverside County Pool
The City is a voluntary participant in the Riverside County Pooled Investment Fund that is regulated by California
Government Code Section 53646 and managed by the Riverside County Treasurer. The City’s investment in this
pool is reported in the accompanying financial statements of net position and prepared using the accrual basis of
accounting. Investments are reported at fair value. The balance available for withdrawal is based on the accounting
records maintained by the County. The Riverside County Pooled Investment Fund is not registered with the
Securities and Exchange Commission and is not rated.
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California
Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s
investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s
pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relations to the amortized cost of
that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which
are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value.
Accordingly, the City’s measurement of fair value of its investment with LAIF is based on uncategorized inputs, not
defined as a level 1, level 2, or level 3 input. LAIF is not registered with the Securities and Exchange Commission
and is not rated.
Investment in California Asset Management Program
The City is a voluntary participant in the California Asset Management Program (CAMP) that is regulated by the
California Government Code Section 53601 (p) and managed by a Board of Trustees comprised of finance directors
and treasurers of California public agencies that are members of the Joint Powers Authority. The City’s investment
in this pool is reported in the accompanying financial statements of net position and prepared using the accrual
basis of accounting. Investments are reported at net asset value on the basis of $1 and not fair value, accordingly,
CAMP is measured on uncategorized inputs similar to LAIF. The balance available for withdrawal is based on the
accounting records maintained by CAMP. CAMP is not registered with the Securities and Exchange Commission.
462
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: CASH AND INVESTMENTS (CONTINUED)
Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted
accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.
Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable
inputs; Level 3 inputs are significant unobservable inputs. Investments categorized as Level 2 are valued using the
market approach and quoted market prices.
The City has the following recurring fair value measurements as of June 30, 2024:
NOTE 3: NOTES RECEIVABLE
In September 1994, the former redevelopment agency sold certain real property to LINC Housing for $2,112,847.
The property was used to construct single-family homes and rental units to increase the City's supply of low- and
moderate-income housing. The note bears interest at 6 percent per annum and is due in full on June 15, 2029. On
February 1, 2012, this receivable was transferred to the Housing Authority, which took over the housing function of
the former redevelopment agency upon dissolution. As of June 30, 2024, the outstanding principal balance is
$2,035,388 and the outstanding interest is $3,498,652.
In February 2011, the former redevelopment agency entered into Disposition and Development Agreement with
Coral Mountain Partners L.P. (“Coral Mountain”) to fund up to $29,000,000 for the construction of a low- and
moderate-income apartment complex with an estimated completion date of the apartment complex of March 2014.
The former redevelopment agency’s $29,000,000 loan is evidenced by a Promissory Note executed by Coral
Mountain (“Note”). Interest on the outstanding note amount will bear simple interest of 1 percent. Principal and
interest will be repaid on or before May 1st of each year from annual residual receipts as defined in the Note once
the project is completed and may be repaid early if the property is refinanced, or if the property is transferred to
another entity. On February 1, 2012, this receivable was transferred to the Housing Authority which took over the
housing function of the former redevelopment agency upon dissolution.
As of June 30, 2024, the outstanding principal balance is $20,357,692 and the outstanding interest balance is
$2,185,268.
Other notes receivable as of February 1, 2012, included in the Housing Authority which took over the housing
function of the former redevelopment agency upon dissolution totaled $21,297 at June 30, 2024.
Total Level 1 Level 2
Investments
U.S. Treasury 43,344,770$ 43,344,770$ -$
Federal Agency Securities 59,961,953 - 59,961,953
Corporate Notes 2,429,645 - 2,429,645
Certificates of Deposit 38,277,993 - 38,277,993
Total leveled investments 144,014,361 43,344,770 100,669,591
Investments with uncategorized inputs
Money Market Mutual Funds 5,768,589
Local Agency Investment Fund 21,909,996
CAMP 52,022,811
Riverside County Pool 15,652,616
Section 115 Trust
Equity Mutual Funds 5,666,575
Held by Fiscal Egent
Money Market Mutual Funds 1,670
Total investments 245,036,618$
463
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 4: CAPITAL ASSETS
Capital asset activity for governmental activities for the year ended June 30, 2024, is as follows:
Depreciation and amortization expense was charged to the following functions in the Statement of Activities:
Balance Balance
July 1, 2023 Additions Deletions Transfers June 30, 2024
Governmental activities:
Capital assets, not being depreciated/amortized
Land 83,717,732$ 3,584,438$ (21,600)$ -$ 87,280,570$
Right of way 286,074,348 - - - 286,074,348
Construction-in-progress 8,263,007 21,063,928 - (3,040,998) 26,285,937
Total capital assets, not being depreciated/amortized 378,055,087 24,648,366 (21,600) (3,040,998) 399,640,855
Capital assets, depreciable
Buildings and improvements 81,413,491 1,292,809 (61,000) - 82,645,300
Equipment and furniture 3,602,381 703,841 (195,598) - 4,110,624
Vehicles 2,266,095 253,304 (140,273) - 2,379,126
Infrastructure 268,323,682 25,155 - 3,040,998 271,389,835
Right to use lease and subscription assets
Building 78,226 65,776 (78,226) - 65,776
Equipment 38,118 49,487 (38,118) - 49,487
Vehicles 121,958 - (100,065) - 21,893
Subscriptions 1,061,781 140,635 (184,138) - 1,018,278
Total right to use lease and subscription assets 1,300,083 255,898 (400,547) - 1,155,434
Total depreciable capital assets 356,905,732 2,531,007 (797,418) 3,040,998 361,680,319
Less accumulated depreciation
Buildings and improvements 45,058,676 2,424,405 - - 47,483,081
Equipment and furniture 2,454,644 352,163 (195,598) - 2,611,209
Vehicles 984,539 394,614 (22,237) - 1,356,916
Infrastructure 152,627,748 6,917,199 - - 159,544,947
Total accumulated depreciation 201,125,607 10,088,381 (217,835) - 210,996,153
Less right to use lease and subscription assets accumulated amortization
Building 67,363 32,790 (78,228) - 21,925
Equipment 21,582 10,109 (24,587) - 7,104
Vehicles 99,714 17,472 (100,065) - 17,121
Subscriptions 469,460 421,729 (184,141) - 707,048
Total accumulated amortization 658,119 482,100 (387,021) - 753,198
Total accumulated depreciation and amortization 201,783,726 10,570,481 (604,856) - 211,749,351
Total capital assets being depreciated/amortized, net 155,122,006 (8,039,474) (192,562) 3,040,998 149,930,968
Total Governmental Activities 533,177,093$ 16,608,892$ (214,162)$ -$ 549,571,823$
General governments 3,209,394$
Public safety 3,882,290
Planning and development 658,780
Community services 885,170
Public works 328,913
Internal service funds 1,605,934
10,570,481$
464
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 4: CAPITAL ASSETS (CONTINUED)
Capital asset activity for business-type activities for the year ended June 30, 2024, is as follows:
Depreciation and amortization expense was charged to following functions in the Statement of Activities:
NOTE 5: CHANGES IN LONG-TERM LIABILITIES
The following is a summary of changes in governmental long-term liabilities of the City for the fiscal year ended
June 30, 2024:
Compensated absences have been typically liquidated from the General Fund.
Balance Balance
July 1, 2023 Additions Deletions June 30, 2024
Business-Type activities
Capital assets, not being depreciated
Land 39,712,955$ -$ -$ 39,712,955$
Capital assets, being depreciated
Buildings and improvements 6,636,465 - - 6,636,465
Equipment and furniture 1,670,293 - - 1,670,293
Vehicles - 946,816 - 946,816
Software 20,255 - - 20,255
Total capital assets, being depreciated 8,327,013 946,816 - 9,273,829
Right to use lease assets, being amortized
Equipment 796,621 - (313,547) 483,074
Total depreciable capital assets 9,123,634 946,816 (313,547) 9,756,903
Less accumulated depreciation for
Buildings and improvements 4,152,370 214,544 - 4,366,914
Equipment and furniture 1,620,383 33,443 - 1,653,826
Vehicles - 79,473 79,473
Software 20,255 - - 20,255
Total accumulated depreciation 5,793,008 327,460 - 6,120,468
Accumulated amortization, equipment 485,536 189,988 (313,547) 361,977
Total accumulated depreciation and amortization 6,278,544 517,448 (313,547) 6,482,445
Total capital assets being depreciated/amortized, net 2,845,090 429,368 - 3,274,458
Total Business - Type Activities 42,558,045$ 429,368$ -$ 42,987,413$
Golf Course 517,448$
Balance at
July 1, 2023 Additions Deletions
Balance
June 30, 2024
Due within
One Year
Governmental Activities
Compensated absences payable 1,154,090$ 1,185,597$ 1,154,090$ 1,185,597 305,117$
Leases 53,111 38,684 - 91,795 47,667
Financed purchases 551 - 551 - -
Subscription IT liabilities 495,674 140,635 354,000 282,309 194,001
1,703,426$ 1,364,916$ 1,508,641$ 1,559,701 546,785$
465
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 5: CHANGES IN LONG-TERM LIABILITIES (CONTINUED)
Leases
The City has entered into multiple lease agreements for buildings, vehicles, and equipment. The City is required to
make principal and interest payments through 2025. The lease agreements have interest rates between 1.5% to
4% based on the City’s estimated incremental borrowing rate at the inception of the lease. As of June 30, 2024, the
net right to use asset balance is $91,006 and the lease liability balance is $91,765. The current year amortization
and interest expense associated with the lease activities was $60,371 and $506.
Remaining principal and interest payments on the lease are as follows:
Subscription IT Liabilities
The City has entered into several Subscription-Based Information Technology Arrangements (SBITAs) for virtual
permitting software, employee hiring subscription, website design & implementation software, HR and finance
software, and Microsoft office software. The City is required to make principal and interest payments through
June 2027. The subscription liability was valued using discount rates between 3.87% and 4.14% based on the City
incremental borrowing rate at the inception of the subscriptions. As of June 30, 2024, the net right to use asset
balance is $311,230 and the lease liability balance is $282,309. The current year amortization and interest expense
associated with the lease activities was $421,729 and $10,759.
Principal and interest payments on the SBITAs are as follows:
The following is a summary of changes in business-type activities long-term liabilities of the City for the fiscal year
ended June 30, 2024:
Year Ending June 30, Principal Interest
2025 47,667$ 2,347$
2026 20,986 1,012
2027 10,060 608
2028 10,419 247
2029 2,663 3
91,795$ 4,217$
Year Ending June 30, Principal Interest
2024 194,001$ 11,199$
2025 43,292 3,516
2026 45,016 1,792
282,309$ 16,507$
466
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 5: CHANGES IN LONG-TERM LIABILITIES (CONTINUED)
The City Golf Course fund has entered into multiple lease agreements for equipment. The City is required to make
principal and interest payments through 2027. The lease agreements have interest rates between 1.5% to 4%
based on the City’s estimated incremental borrowing rate at the inception of the lease. As of June 30, 2024, the net
right to use asset balance is $121,097 and the lease liability balance is $123,859. The current year amortization
and interest expense associated with the lease activities was $189,988 and $6,396.
Remaining principal and interest payments on the leases are as follows:
NOTE 6: Leases – Lessor Activities
The City has accrued receivable for three land leases. The remaining receivable for these leases was $1,334,093
for the year ended June 30, 2024. Deferred inflows related to these leases were $1,221,045 as of June 30, 2024.
Interest revenue recognized on these leases was $42,419 for the year ended June 30, 2024. Principal receipts of
$98,262 were recognized during the fiscal year. The interest rate on the leases was 3 percent. Final receipt is
expected in fiscal year 2043.
NOTE 7: INTERFUND RECEIVABLES AND PAYABLES
A. Investments Authorized by the California Government Code and the City’s Investment Policy
The composition of current interfund receivable and payable balances is as follows:
Interfund balances reflect short term borrowings for deficit cash balances at June 30, 2024.
Year Ending June 30, Principal Interest
2025 72,563$ 2,821$
2026 32,028 1,417
2027 19,268 241
123,859$ 4,479$
Year Ending June 30, Principal Interest
2025 105,696$ 39,428$
2026 113,401 36,077
2027 121,478 32,485
2028 129,866 28,716
2029 138,809 24,530
2030-2034 299,385 80,474
2035-2039 205,691 50,535
2040-2044 219,767 14,299
1,334,093$ 306,544$
467
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 8: INTERFUND TRANSFERS
a. $9,585,185 was transferred from the General Fund to the Capital Improvement Fund to fund various capital
projects.
b. $4,781,231 was transferred to the Capital Improvement Fund from various non-major funds to support various
capital project operations and expenses.
c. $3,325,049 was transferred from the General Fund to various non-major funds to support various administrative
operations and expenses within the City.
d. $1,466,000 was transferred from the General Fund to the Golf Course Fund to subsidize operations.
e. $1,387,009 was transferred from the General Fund to the Housing Authority Fund to support administrative
operations.
NOTE 9: DEFINED BENEFIT PENSION PLAN
Miscellaneous Plan
Plan Description
All qualified employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, a cost- sharing
multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement
System (CalPERS). Benefit provisions under these plans are established by State statute and City resolution.
CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit
provision, assumption and membership information. Copies of the report can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits
to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service,
equal to one year of full-time employment.
General Fund
Non-major
Governmental
Internal
Service Funds Total
Housing Authority 1,387,009$ -$ -$ 1,387,009$
Capital Improvements 9,585,185 4,781,231 350 14,366,766
Nonmajor Governmental 3,325,049 - - 3,325,049
Golf Course Fund 1,466,000 - - 1,466,000
Total 15,763,243$ 4,781,231$ 350$ 20,544,824$
Transfers In
Transfer Out
468
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED)
Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members
are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: The
Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living
adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plan’s provisions
and benefits in effect at June 30, 2024 are summarized as follows:
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective
on the July 1 following notice of a change in the rate. Funding contributions are determined annually on an actuarial
basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance
the costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is
required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
Employer contributions to the pension plan were $1,683,062 for the year ended June 30, 2024.
Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to
Pensions
As of June 30, 2024, the City reported a liability of $2,699,409 for its proportionate share of the collective net pension
liability. The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of June 30, 2022.The City’s proportion of the
collective net pension liability was based on a projection of the City’s long-term share of contributions to the pension
plan relative to the projected contributions of all participating employers, actuarially determined. The City’s
proportion of the collective net pension liability as of June 30, 2023 and 2024 is as follows:
For the year ended June 30, 2024, the City recognized pension expense of $3,140,594.
Tier I Tier II PEPRA
Before On or After On or After
Hire date November 1, 2012 November 1, 2012 January 1, 2013
Benefit formula 2.5% @55 2% @60 2% @62
Benefit vesting schedule 5 years service 5 years service 5 years service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50 and up 50 and up 52 and up
Monthly benefits, as a % of eligible compensation 2% to 2.5%2% to 2.5%1% to 2%
Required employees contributions rates 8.00%7.00%6.75%
Required employer contributions rates 12.200%8.650%7.590%
Proportion - June 30, 2023 0.1173%
Proportion - June 30, 2024 0.0216%
Change - Increase (Decrease)-0.0957%
469
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED)
At June 30, 2024, the City reported deferred outflows and deferred inflows of resources related to pensions as
follows:
The $1,683,062 reported as deferred outflows of resources resulting from contributions subsequent to the
measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025.
Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized
as pension expense as follows:
Actuarial Methods and Assumptions Used to Determine Total Pension Liability
For the measurement period ended June 30, 2023 (the measurement date), the total pension liability was
determined by rolling forward the June 30, 2022 total pension liability. The total pension liability in the June 30, 2022
actuarial valuation was determined using the following actuarial methods and assumptions:
Deferred Outlows
of Resources
Deferred Inflows
of Resources
Pension contributions subsequent to measurement date 1,683,062$ -$
Changes in assumptions 162,975 -
Differences between expected and actual experience 137,900 21,392
Net difference between projected and actual earnings on pension plan investments 437,058 -
Change in employer's proportion - 7,671,120
Difference between the city's contribution and proportionate share of contributions 8,940,584 12,815
Total 11,361,579$ 7,705,327$
Deferred Outflows/
Year Ended June 30, (Inflows) of resources
2025 495,553$
2026 583,536
2027 881,561
2028 12,540
Total 1,973,190$
Miscellaneous
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry - Age Normal Cost Method
Discount Rate 6.90%
Inflation 2.30%
Projected Salary Increase Varies by Entry Age and Service
Mortality Rate Table Derived using CalPERS' Membership Data for all Fund
Post - retirement benefit increase Contract COLA up to 2.30% until Purchasing Power Protection
Allowance Floor on Purchasing Power applies
470
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 9: DEFINED BENEFIT PENSION PLAN (CONTINUED)
Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent. The projection of cash flows used to
determine the discount rate assumed that employee contributions will be made at the current contribution rate and
that the City’s contributions will be made at rates equal to the difference between actuarially determined
contributions rates and the employee rate. Based on those assumptions, each pension plan’s fiduciary net position
was projected to be available to make all projected future benefit payments of current active and inactive employees.
Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected
benefit payments to determine the total pension liability.
In determining the long-term expected rate of return, CalPERS took into account long-term market return
expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated
and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The
discount rate used to discount liabilities was informed by the long-term projected portfolio return.
These geometric rates of return are summarized in the following table:
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net position liability for each Plan, calculated using the
discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it
were calculated using a discount rate that is 1 percent point lower or 1 percent higher than the current rate:
Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial
reports.
Strategic
Allocation Real Return
Global equity - cap weighted 30.00% 4.45%
Global equity -non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emergind Market Debt 5.00%2.48%
Private equity 5.00%3.57%
Real Assets 15.00%3.21%
Leverage -5.00%-0.59%
Total 100%
Asset Class
Discount
Rate -1%
(5.90%)
Current
Discount Rate
(6.90%)
Discount
Rate +1%
(7.90%)
Net Pension Liability (Asset) 11,295,551$ 2,699,409$ (4,375,955)$
471
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 10: DEFINED CONTRIBUTION PLAN
The Supplemental Pension Savings Plan is a defined contribution pension plan established by the City to provide
retirement excess benefits to general employees of the City. At June 30, 2024, there was one plan member. There
are no required contributions by plan members. During the 2023-2024 fiscal year the City made no contributions to
fund the Supplemental Pension Savings Plan
NOTE 11: OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB)
Plan Description
The City’s Retiree Health Plan is a single-employer defined benefit healthcare plan. The City contributes on behalf
of all eligible retirees’ $149/month for the calendar year 2022 and $151/month for calendar year 2023, increased in
all future years according to the rate of medical inflation. These benefits are provided per contract between the City
and the employee associations. A separate financial report is not available for the plan.
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.
Benefits Provided
Retirees are eligible for medical benefits if they retire at age 50+, have 5+ years of service within CalPERS, and
were enrolled in the CalPERS health system at retirement. The City provides PEMHCA minimum for each
subscriber, regardless of elected coverage tier.
Employees Covered by Benefit Terms
At June 30, 2022, the most recent valuation date, the following current and former employees were covered by the
benefit terms of the plan:
Contributions
The City makes contributions to the plan based on an actuarially determined rate. Employees are not required to
contribute to the plan. For the year ended June 30, 2024, the City’s cash contributions to the plan including the
implied subsidy were $56,838.
Active employees 97
Inactive employees or beneficiaries currently receiving benefits 16
Total 113
472
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 11: OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB) (CONTINUED)
Net OPEB Liability/(Asset)
Actuarial Assumptions – The net OPEB liability/(asset) in the June 30, 2022, actuarial valuation was determined
using the following actuarial assumptions, applied to all periods included in the measurement:
Mortality rates were based on the CalPERS November 2021 Experience Study for Public Agency Miscellaneous
Plans.
Changes of Assumptions
Healthcare trend rates were decreased from a rate of 6.7% decreasing gradually to an ultimate rate of 3.8% to 6.5%
decreasing gradually to an ultimate rate of 3.73% for the valuation as of June 30, 2022.
Discount Rate
The discount rate used to measure the total OPEB liability was 5.50 percent for the Plan. The projection of cash
flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the
actuarially determined contribution rates.
Changes in Net OPEB Asset:
The changes in the net OPEB liability/(asset) for the Plan as of June 30, 2024 are as follows:
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions
Discount Rate 5.50%
Inflation 2.30%
Investment Rate of Return 5.50%
Mortality (1)
Healthcare Trend Rate 6.5% for fiscal year 2023,
gradually decreasing to an
ultimate rate of 3.73% in fiscal
year 2075.
(1) Derived using CalPERS Membership Date for all Funds
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability/(Asset)
Balance at June 30, 2023 1,415,511$ 1,792,999$ (377,488)$
Changes in the year
Service cost 85,632 - 85,632
Interest 80,987 - 80,987
Differences between expected - - -
and actual experience
Changes of assumptions (1,901) - (1,901)
Net investment income - 63,830 (63,830)
Employer contributions - 58,070 (58,070)
Benefit payments (58,070) (58,070) -
Administrative expense - (514) 514
Net changes 106,648 63,316 43,332
Balance at June 30, 2024 1,522,159$ 1,856,315$ (334,156)$
473
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 11: OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB) (CONTINUED)
Sensitivity of the Net OPEB Asset to Changes in the Discount Rate
The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it
were calculated using a discount rate that is 1-percentage-point lower (4.50 percent) or 1-percentage-point higher
(6.50 percent) than the current discount rate:
For the year ended June 30, 2024, the City recognized OPEB expense of $56,431. At June 30, 2024, the City
reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following
sources:
The $56,838 reported as deferred outflows of resources related to OPEB resulting from City contributions
subsequent to the measurement date will be recognized as a reduction of the net OPEB liability for the fiscal year
ending June 30, 2025. Other amounts reported as deferred outflows or deferred inflows of resources related to
OPEB will be recognized in as OPEB expense as follows:
Discount
Rate -1%
(4.50%)
Current
Discount Rate
(5.50%)
Discount
Rate +1%
(6.50%)
Net OPEB Liability/(Asset) (139,708)$ (334,156)$ (496,807)$
1% Decrease
(5.5% decreasing
to 2.7%)
Current Trend Rate
(6.5% decreasing
to 3.7%
1% Increase
(7.5% decreasing
to 4.7%)
Net OPEB Liability/(Asset)(544,608)$ (334,156)$ (70,984)$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
OPEB contributions subsequent to measurement date 56,838$ -$
Changes in assumptions 47,731 24,053
Difference between expected and actual liability 86,518 500,146
Net difference between projected and investment earnings 155,087 -
Total 346,174$ 524,199$
Deferred Outflows/
Year Ended June 30, (Inflows) of resources
2025 (8,991)$
2026 (10,909)
2027 37,625
2028 (38,500)
2029 (45,357)
Thereafter (168,731)
Total (234,863)$
474
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 12: SECTION 115 TRUST
In the fiscal year 2019, the City Council approved the creation of 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 creation of the section 115
Trust was to address the City’s pension obligations by accumulating assets to reduce the net pension liability.
However, in accordance with generally accepted accounting principles, the assets in the Section 115 Trust are not
considered to have present service capacity as plan assets and are therefore considered restricted assets of the
City rather than pension plan assets. Accordingly, the Section 115 Trust’s assets are recorded as restricted for
pension benefits in the City’s General Fund rather than assets of the pension plan during the measurement of the
net pension liability. The assets held in trust will be considered pension plan assets at the time they are transferred
out of the Trust into the pension plan.
The balance in the Trust for the fiscal year ended June 30, 2024 was $5,666,575. The City currently funds its OPEB
obligations through the CERBT program, and although the Section 115 Trust is able to accept OPEB funds, the
City has no immediate plans to fund OPEB obligations through the Section 115 Trust.
NOTE 13: RISK MANAGEMENT
Description of Self-Insurance Pool Pursuant to Joint Powers Agreement
The City of La Quinta is a member of the California Joint Powers Insurance Authority (Authority). The Authority is
composed of 126 California public entities and is organized under a joint powers’ agreement pursuant to California
Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling
of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance
for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each
member government has an elected official as its representative on the Board of Directors. The Board operates
through a nine-member Executive Committee.
Self-Insurance Programs of the CJPIA
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is
then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward
are not subject to routine annual retrospective adjustment. The total funding requirement for self- insurance
programs is based on actuarial analysis. Costs are allocated to individual agencies based on payroll and claims
history, relative to other members of the risk-sharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member
is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member,
which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first
layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the
pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000
to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the
second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost
allocation within the first and second loss layers.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.
Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a
combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the
coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/
475
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 13: RISK MANAGEMENT (CONTINUED)
Workers’ Compensation
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The
payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is
determined for each member, which establishes the weight applied to payroll and the weight applied to losses within
the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated
as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes
incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total
incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on
the outcome of cost allocation within the first and second loss layers.
For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under
California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million.
Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses
from $5 million to $10 million are pooled among members.
Purchased Insurance
Property Insurance – The City of La Quinta participates in the all-risk property protection program of the Authority.
This insurance protection is underwritten by several insurance companies. City of La Quinta property is currently
insured according to a schedule of covered property submitted by the City of La Quinta to the Authority.
City of La Quinta property currently has all-risk property insurance protection in the amount of $88,131,428. There
is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
Special Event Tenant User Liability Insurance – The City of La Quinta further protects against liability damages by
requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on
agency property. The insurance premium is paid by the tenant user and is paid to the City of La Quinta according
to a schedule. The City of La Quinta then pays for the insurance. The insurance is facilitated by the Authority.
Earthquake and Flood Insurance – The City of La Quinta purchases earthquake and flood insurance on a portion
of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City
of La Quinta property currently has earthquake protection in the amount of $0. There is a deductible of 5% per unit
of value with a minimum deductible of $100,000.
Crime Insurance – The City of La Quinta purchases crime insurance coverage in the amount of $1,000,000 with a
$5,000 deductible. The fidelity coverage is provided through the Authority.
Pollution Legal Liability Insurance – The City of La Quinta participates in the pollution legal liability insurance
program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled
property, streets, and storm drains owned by the City of La Quinta. Coverage is on a claims-made basis. There is
a $250,000 deductible. The Authority has an aggregate limit of $20 million.
Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments
that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability
coverage in 2023-2024.
476
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 14: FUND BALANCE
Fund Balance Classifications
At June 30, 2024, the governmental funds report the following fund balance classifications:
Fund Balance Commitments
In the governmental fund financial statements, committed reserves include:
Natural Disaster Emergency Reserves: These funds may be utilized for the preparation, recovery, and restoration
of services before, during and/or after a natural disaster (such as flood, earthquake, etc.) as defined by City Code
2.20.020.
The target of $15,000,000 was determined by conducting a risk analysis of all City assets, insurance levels, and
potential federal/state contributions towards disaster recovery efforts. For the year ended June 30, 2024, the City
has committed $15,000,000 to this category.
Economic Downturn Reserves: These funds may be used in such instances as a declared national, state, or regional
recession; loss of a major (top 10) revenue-generating business; or a natural disaster resulting in a significant
decline in revenues. These reserves may also be used if overall revenues decrease, or expenditures increase more
than 10% of the previous year’s actual revenues or expenditures.
The target of $13,000,000, was based on a long-term analysis of the revenue and expenditure flows (which included
the financial impacts of the Great Recession, the loss of Redevelopment Agencies, and the COVID-19 pandemic)
as well as the application of the Consumer Price Index (CPI) increases to the original base target. For the year
ended June 30, 2024, the City has committed $13,000,000 to this category.
Total Total
Housing Disaster Capital Nonmajor Governmental
General Authority Recovery Improvement Funds Funds
Nonspendable
Land held for resale 5,403,652$ -$ -$ -$ -$ 5,403,652$
Prepaid costs 170,577 - - - 500 171,077
Advances to other funds 17,123,777 - - - - 17,123,777
Total nonspendable 22,698,006 - - - 500 22,698,506
Restricted
General government - - 441,350 - - 441,350
Public Safety - - - - 845,858 845,858
Community services - - - - 14,634,322 14,634,322
Planning and development - 24,755,830 - - 4,398,228 29,154,058
Public works - - - - 7,512,849 7,512,849
Capital projects - - - - 11,626,051 11,626,051
Section 115 Trust 5,666,575 - - - - 5,666,575
Total restricted 5,666,575 24,755,830 441,350 - 39,017,308 69,881,063
Committed
Natural Disaster Reserve 15,000,000 - - - - 15,000,000
Economic Downturn Reserve 13,000,000 - - - - 13,000,000
Cash Flow Reserve 5,000,000 - - - - 5,000,000
Capital Replacement Reserve 12,000,000 - - - - 12,000,000
Carryovers 900,000 - - - - 900,000
Total committed 45,900,000 - - - - 45,900,000
Assigned
Public safety 15,652,616 - - - - 15,652,616
Sales Tax Reserve 32,985,374 - - - - 32,985,374
Capital projects 21,666,520 - - - - 21,666,520
Total assigned 70,304,510 - - - - 70,304,510
Unassigned 65,216,616 - - (2,184,447) (1,914,354) 61,117,815
Total fund balances (deficits)209,785,707$ 24,755,830$ 441,350$ (2,184,447)$ 37,103,454$ 269,901,894$
477
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 14: FUND BALANCE (CONTINUED)
Cash Flow Reserves: These funds are maintained to have adequate cash on hand to account for the uneven receipt
of revenue. For example, property tax accounts for a large percentage of annual revenue, the bulk of which is not
remitted until December and May of each year.
The target for the Cash Flow Reserves is 10% of each year’s revenue budget, or a minimum of $5,000,000. For the
year ended June 30, 2024, the City has committed $5,000,000 to this category.
Capital Improvement Reserves: These funds may be used for capital assets and infrastructure rehabilitation,
improvement, and replacement.
The target of $12,000,000 is based on annual depreciation of assets and may be adjusted by the Consumer Price
Index (CPI). For the year ended June 30, 2024, the City has committed $12,000,000 to this category.
Carryovers: These funds are items appropriated in a prior fiscal year that have yet to be spent. Carryovers
committed to Fiscal Year 2023-2024 totaled $900,000 at June 30, 2024.
Assigned Fund Balance
The City has the following assigned fund balance shown on the balance sheet:
Assigned to public safety represents property tax accumulated and withheld by the County of Riverside to be used
for fire protection, disaster preparedness, fire prevention, rescue, hazardous materials mitigation, technical rescue
response, medical emergency services, and public service assists. The assigned fund balance related to this item
as of June 30, 2024 is $15,652,616.
Assigned to capital projects is comprised of carryover balances for capital projects. The capital project carryover
balances as of June 30, 2024 are $21,666,520. Accumulated resources related to the City’s sales tax Measure G
is $32,985,374 as of June 30, 2024.
Deficit Fund Balance
At June 30, 2024, the following funds had deficit fund balances:
NOTE 15: GOLF COURSE MANAGEMENT AGREEMENT
The City entered into an agreement with Landmark Golf Management LLC (operator) to manage the golf operations
at the city-owned SilverRock Golf Course. The Agreement entered into on April 6, 2004, sets forth a five-year term
commencing upon the completion of the golf course. On January 14, 2005, the golf course was deemed to be
complete, and management was turned over to the operator. The contract has been amended and extended
numerous times with the current contract expiring June 30, 2024. The contract provides that the operator will
manage the day-to-day operations, hire employees, provide golf pro shop and food services, manage all marketing
and promotional activities, prepare the annual budget report for Council consideration, and manage accounting and
payroll functions. In addition to the annual payment for management services, the City has advanced the operator
$250,000 to pay for golf course expenses. Twice a month the operator submits a request for reimbursement to the
City to replenish the City’s advance. In addition, the agreement sets forth the establishment of a capital reserve
fund of 2 percent of green fees. For the fiscal year ending June 30, 2024, the Golf Course had a loss before transfers
of $645,684.
Major Capital Projects Fund
Capital Improvement (2,184,447)
Nonmajor Special Revenue Funds
Quimby (735,460)
Housing Grant (60,267)
Nonmajor Capital Projects Fund
Library Development (1,118,627)
478
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 16: CONSTRUCTION COMMITMENTS
Various construction projects were in progress at June 30, 2024. Projects costs are paid out of the capital
improvements fund. The following material construction commitments, for which funds have been encumbered,
existed at June 30, 2024, with an estimated cost to complete.
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the
dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the
City of La Quinta that previously had reported a redevelopment agency within the reporting entity of the City as a
blended component unit.
The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government
will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and
local government. On January 3, 2012, the City Council elected to become the Successor Agency for the Former
Redevelopment Agency (‘Former Agency”) in accordance with the Bill as part of City resolution number 2012-002.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California
cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight
board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution
(including the completion of any unfinished projects that were subject to legally enforceable contractual
commitments).
In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the
estimated annual installment payments on enforceable obligations of the Former Agency until all enforceable
obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on
December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate
as a legal entity as of February 1, 2012.
The Successor Agency to the Former Agency is reported as a fiduciary fund (private purpose trust fund).
Project Name Project Number Contract Amount
Expenditures
to date as of
June 30, 2024
Remaining
Commitments
Capital Improvement Fund
Dune Palms Bridge Improvement 111205 29,756,245$ (19,034,401)$ 10,721,844$
Madison Street Median Landscape Conversion 151604 1,300,000 (635,863) 664,137
La Quinta Landscape renovation Improvement 201603 9,963,148 (7,709,098) 2,254,050
Corporate Yard Admin Offices & Crew 201805 1,591,013 (58,598) 1,532,415
Village Art Plaza Promenade & Cultural Campus 201901 4,810,000 (572,048) 4,237,952
Avenue 50 Bridge Spanning The Evacuation Channel 201902 16,349,000 (46,227) 16,302,773
Hwy 111 Corridor Area Plan Implementation 201905 12,284,000 (962,733) 11,321,267
Avenue 48 Art and Music Line Project 202008 2,400,000 (288,205) 2,111,795
Dune Palms Rd Pavement Rehab-Fred 202101 1,221,100 (39,438) 1,181,662
Fritz Burns Park Improvements 202102 11,350,000 (360,652) 10,989,348
City Hall Capacity Improvements 202202 800,000 (75) 799,925
Avenue 50 Widening Improvements 202205 1,118,509 (33,777) 1,084,732
Phase II Camera System 202212 1,651,756 (700) 1,651,056
Ave 58 Pavement Rehabilitation 202301 1,380,000 (630) 1,379,370
Washington Street Connector 202309 1,200,000 (350) 1,199,650
SilverRock Dust Control Improvements 202310 1,000,000 - 1,000,000
Citywide Dog Park Improvements 202407 1,500,000 - 1,500,000
Welcome Center Improvements 202409 750,000 - 750,000
479
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
(CONTINUED)
Cash and Investments
Cash and investments reported in the accompanying financial statements consisted of the following:
See note 2 for required cash and investments disclosures.
Due from other Governments
La Quinta Library
In April 2005, an advance of $2,490,273 was made from the former redevelopment agency to provide funding for
the construction of the public library. The loan accrues interest at the earnings rate of the City’s investment pool
fund. The remaining balance of this loan at June 30, 2024, is $1,118,627.
Deferred Outflows of Resources
As debt is refunded, the difference between the carrying value of the refunded debt and the reacquisition price is
recorded as a deferred outflow of resources and amortized over the shorter of the new or refunded debt, whichever
is shorter. Activity during the fiscal year is comprised of the following:
Long-Term Debt
A description of long-term debt outstanding of the Successor Agency as of June 30, 2024, follows:
Cash and investments pooled with the City $ 15,672,078
Cash and investments with fiscal agent 1,670
$15,673,748
Balance at
July 01, 2023 Additions Deductions
Balance at
June 30, 2024
Deferred charge on refunding 14,641,514$ -$ 1,124,996$ 13,516,518$
Balance at
July 01, 2023 Additions Repayments
Balance at
June 30, 2024
Due within
One year
Tax allocation bonds 161,120,000$ -$ 13,255,000$ 147,865,000$ 13,355,000$
City Loans 24,500,993 340,804 3,437,076 21,404,721 3,505,817
Unamortized premiums/discounts (175,735) -(10,839) (164,896) -
Total 185,445,258$ 340,804$ 16,681,237$ 169,104,825$ 16,860,817$
480
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
(CONTINUED)
2016 Series A
On December 22, 2016, the La Quinta Redevelopment Project Areas No. 1 and 2 Subordinate Tax Allocation
Refunding Bonds 2016 Taxable Series A Bonds were issued for $35,055,000 by the Successor Agency to the
La Quinta Redevelopment Agency (the “Agency”) to refinance on an advance basis the La Quinta Redevelopment
Agency’s (the “Prior Agency”) previously issued $6,000,000 La Quinta Redevelopment Project Area No. 2,
Subordinate Taxable Tax Allocation Bonds, Series 2011 (the “2011 Project Area No. 2 Taxable Bonds”) of which
$5,810,000 was outstanding and the Prior Agency’s loan obligation under the Loan Agreement, dated
February 3, 2004 as supplemented by the Second Supplemental Loan Agreement, dated as of March 1, 2011
(the “2011 Loan Obligation”) in connection with the La Quinta Financing Authority’s previously issued $28,850,000
Local Agency Subordinate Taxable Revenue Bonds, 2011 Series A (the “2011 Taxable Housing Bonds”) of which
$20,280,000 was outstanding.
The Bonds were issued on a subordinate basis to the $65,600,000 Successor Agency to the La Quinta
Redevelopment Agency, La Quinta Redevelopment Project Areas No. 1 and 2, Tax Allocation Refunding Bonds,
2014 Series. The Bonds are payable from and secured by the Pledged Tax Revenues, as defined herein, to be
derived from the La Quinta Redevelopment Project Area No. 1 and La Quinta Redevelopment Project Area No. 2.
The principal of and interest on the Bonds are payable solely from the pledged tax revenues allocated to the
Successor Agency from the project areas. The principal balance of outstanding bonds at June 30, 2024, is
$25,090,00 with an unamortized discount of $164,896.
The Bonds mature in 2040, but may be called before maturity and redeemed at the option of the Agency, in whole
or in part, from the proceeds of refunding bonds or other available funds, on September 1, 2026 or on any date
thereafter prior to maturity at a redemption price equal to the principal amount of Bonds to be redeemed, without
premium, plus accrued interest to the redemption date.
2021 Series A
On April 14, 2021, the Agency issued $156,915,000 in Series 2021 A Tax Allocation Refunding Bonds to refund the
Series 2013 A and B and Series 2014 A Tax Allocation Bonds.
The bonds are payable in annual installments ranging from $4,785,000 to $13,610,000 until maturity on
September 1, 2034. Interest is payable semiannually on March 1 and September 1 of each year, at a rate of 2.774%.
Bonds outstanding at June 30, 2024 were $122,775,000. The principal and interest on the bonds are payable solely
from the pledged tax revenues allocated to the Successor Agency from the project areas.
Year Ending June 30,Principal Interest Total
2025 1,510,000$ 988,315$ 2,500,479$
2026 1,565,000 937,680 2,498,315
2027 1,620,000 882,845 2,502,680
2028 1,675,000 824,065 2,502,845
2029 1,730,000 761,188 2,499,065
2030-2034 9,755,000 2,680,838 12,447,634
2035-2039 7,175,000 545,550 9,552,966
2040 60,000 1,358 708,334
25,090,000$ 7,621,840$ 35,212,318$
481
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
(CONTINUED)
Future debt service requirements on these bonds are as follows:
Loans from the City of La Quinta
The City of La Quinta loaned money to the Former Agency to cover operating and capital shortfalls. In a letter dated
November 6, 2013, the California Department of Finance approved the loans as enforceable obligations to be paid
through Successor Agency property tax. This loan approved split between the City’s General and the Housing
Authority Funds. As of June 30, 2024, principal and capitalized interest due to the City of La Quinta was $21,404,721
and is included as part of the due from other governments balance in the City’s General and the Housing Authority
Funds.
On November 22, 2017, the Department of Finance (DOF) approved the last and final Recognized Obligation
Payment Schedules (ROPS). The ROPS is a comprehensive schedule which includes all bond debt service
payments, City loan repayments, administration, and annual reporting requirements from fiscal years 2018-2019 to
2039-2040.
Estimated future loan payment requirements on the City loan are as follows:
Pledged Tax Revenues
The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax
increment revenue (including Low and Moderate Income Housing set-aside and pass through allocations) that it
receives. The bonds issued were to provide financing for various capital projects, accomplish Low and Moderate
Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon
dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are
deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make
payments on the indebtedness incurred by the dissolved redevelopment agency. Total principal and interest
remaining on the debt is $169,629,534 with annual debt service requirements as indicated above. For the current
year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness incurred
was $20,192,466 and the debt service obligation on the bonds was $16,696,117.
Year Ending June 30,Principal Interest Total
2025 11,845,000$ 2,338,010$ 14,195,638$
2026 11,920,000 2,227,651 14,183,010
2027 12,060,000 2,072,532 14,147,650
2028 12,240,000 1,881,273 14,132,532
2029 12,450,000 1,652,389 14,121,273
2030-2034 57,340,000 3,902,601 70,359,057
2035 4,920,000 68,240 9,974,175
122,775,000$ 14,142,696$ 151,113,335$
Year Ending June 30,Principal Interest Total
2025 3,505,817$ -$ 3,505,817$
2026 3,575,934 - 3,575,934
2027 3,647,452 - 3,647,452
2028 3,720,401 - 3,720,401
2029 3,720,401 - 3,720,401
2030 3,234,716 - 3,234,716
21,404,721$ -$ 21,404,721$
482
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY
(CONTINUED)
Insurance
The Successor Agency of the Former Agency is covered under the insurance policy of the City of La Quinta at
June 30, 2024.
NOTE 18: SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through May 15, 2025, the date on which
these financial statements were available to be issued. Management concluded that no material subsequent events
have occurred since June 30, 2024, that required recognition or disclosure in these financial statements.
483
Required Supplementary Information
For the Year Ended June 30, 2024
City of La Quinta, California
484
THIS PAGE INTENTIONALLY LEFT BLANK
485
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 71,630,000$ 72,646,000$ 76,894,958$ 4,248,958$
Licenses and Permits 2,521,300 2,701,300 2,820,613 119,313
Intergovernmental 178,000 178,000 523,573 345,573
Charges for services 963,200 1,153,200 1,494,422 341,222
Use of money and property 1,960,000 4,460,000 7,714,344 3,254,344
Fines and forfeitures 465,500 395,500 408,125 12,625
Miscellaneous 860,100 1,443,100 1,346,240 (96,860)
Total revenues 78,578,100 82,977,100 91,202,275 8,225,175
EXPENDITURES
Current:
General government
City council 317,900 322,900 318,008 4,892
City manager 1,588,360 1,588,360 1,118,331 470,029
City attorney 800,000 800,000 664,255 135,745
Human resources 651,800 701,300 498,620 202,680
City clerk 1,169,670 1,169,670 1,033,021 136,649
Finance 1,957,270 1,957,270 1,783,589 173,681
Central services 3,219,100 3,509,100 2,184,615 1,324,485
Public safety
Police 18,583,800 18,618,300 16,251,849 2,366,451
Fire 9,889,120 10,247,120 9,021,869 1,225,251
Community services
Community services administration 888,160 1,038,160 979,036 59,124
Wellness center operations 707,870 707,870 742,608 (34,738)
Recreation program & special events 1,578,150 1,578,150 1,233,529 344,621
Parks and recreation 4,144,950 4,297,450 4,113,553 183,897
Marketing & community relations 1,814,660 1,864,660 1,850,681 13,979
Public buildings 1,715,750 1,795,750 1,670,208 125,542
Planning and development
Design & development administration 811,600 811,600 709,446 102,154
Planning 707,400 717,400 560,046 157,354
Building 1,398,700 1,523,700 1,521,521 2,179
Code compliance/animal control 1,713,340 1,720,340 1,546,678 173,662
Public safety administration 322,300 331,800 123,967 207,833
The Hub 1,341,700 1,341,700 1,246,385 95,315
Public works
Administration 821,900 821,900 686,076 135,824
Development services 532,900 532,900 429,434 103,466
Maintenance/operations - street 885,750 885,750 411,774 473,976
Engineering services 1,007,600 1,404,100 786,850 617,250
Capital Outlay 130,000 130,000 169,919 (39,919)
Debt service:
Principal - - 24,452 (24,452)
Total expenditures 58,699,750 60,417,250 51,680,320 8,736,930
Excess (deficiency) of revenues
over (under) expenditures 19,878,350 22,559,850 39,521,955 16,962,105
OTHER FINANCING SOURCES (USES)
Transfers out (14,159,000) (41,489,381) (15,763,243) 25,726,138
Debt issuance proceeds - - 49,487 49,487
Total other financing sources (uses)(14,159,000) (41,489,381) (15,713,756) 25,775,625
Net change in fund balances 5,719,350$ (18,929,531)$ 23,808,199 42,737,730$
Fund balances (deficit)-beginning 185,977,508
Fund balances (deficit)-ending 209,785,707$
486
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Housing Authority
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,366,500$ 1,486,500$ 2,295,077$ 808,577$
Miscellaneous 101,000 151,000 149,395 (1,605)
Total revenues 1,467,500 1,637,500 2,444,472 806,972
EXPENDITURES
Current:
Community services 250,000 300,000 250,000 50,000
Planning and development 1,646,340 1,776,340 1,566,300 210,040
Capital outlay 200,000 4,174,192 3,625,185 549,007
Total expenditures 2,096,340 6,250,532 5,441,485 809,047
Excess (deficiency) of revenues
over (under) expenditures (628,840) (4,613,032) (2,997,013) 1,616,019
OTHER FINANCING SOURCES (USES)
Transfers in - 1,387,009 1,387,009 -
Total other financing sources (uses)- 1,387,009 1,387,009 -
Net change in fund balances (628,840)$ (3,226,023)$ (1,610,004) 1,616,019$
Fund balances (deficit)-beginning 26,365,834
Fund balances (deficit)-ending 24,755,830$
487
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Disaster Recovery
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 15,000$ 15,000$ 491,528$ 476,528$
Total revenues 15,000 15,000 491,528 476,528
Net change in fund balances 15,000$ 15,000$ 491,528 476,528$
Fund balances (deficit)-beginning (50,178)
Fund balances (deficit)-ending 441,350$
488
CITY OF LA QUINTA, CALIFORNIA
Schedule of Proportationate Share of Net Pension Liability - Miscellaneous Plan
As of June 30, for the Last Ten Fiscal Years
Proportionate Share Plan's Fiduciary
Proportion of the Proportionate of the Net Pension Net Position as a
Reporting Date 1 Net Pension Share of Net Liability as a % of % of the Total
as of June 30, Liability Pension Liability Covered Payroll Covered Payroll Pension Liability
2024 0.0216%2,699,409$ 6,682,312$ 40.4%76.2%
2023 0.1173%13,550,553 6,223,072 217.7%76.7%
2022 0.1422%7,691,773 6,238,425 123.3%88.3%
2021 0.1333%14,502,311 7,066,830 205.2%75.1%
2020 0.1313%13,458,200 6,669,204 201.8%75.3%
2019 0.1287%12,403,691 6,064,875 204.5%75.3%
2018 0.1272%12,612,523 5,739,416 219.8%73.3%
2017 0.1257%10,874,098 5,569,002 195.3%74.1%
2016 0.1260%8,651,290 5,480,758 157.8%78.4%
2015 0.0976%6,433,391 5,421,945 118.7%79.8%
Notes to Schedule of Proportionate Share of the Net Pension Liability:
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date. Refer
to notes to basic financial statements.
Benefit Changes : None
Changes of Assumptions : None
489
CITY OF LA QUINTA, CALIFORNIA
Schedules of Plan Contributions
As of June 30, for the Last Ten Fiscal Years 1
Fiscal Year Actuarially Actual Contribution Contribution as a
Ending Determined Employer Deficiency Covered % of Covered
June 30, Contribution Contributions (Excess) Payroll Payroll
2024 1,570,587$ 1,683,062$ (112,475)$ 7,572,846$ 22.2%
2023 1,920,092 13,089,144 (11,169,052) 6,682,312 195.9%
2022 4,650,357 4,650,357 6,223,072 74.7%
2021 2,581,158 2,581,158 - 6,238,425 41.4%
2020 1,479,137 1,479,137 - 7,066,830 20.9%
2019 1,284,275 1,284,275 - 6,669,204 19.3%
2018 1,061,439 1,061,439 - 6,064,875 17.5%
2017 949,231 949,231 - 5,739,416 16.5%
2016 797,603 797,603 - 5,569,002 14.3%
2015 728,073 728,073 - 5,480,758 13.3%
Note to Schedule:
Valuation Date:
Methods and assumptions used to determine contribution rates:
Actuarial cost
Amortization m
Asset valuatio
Inflation
Salary increas
Payroll growth
Investment ra
Retirement ag
Mortality
2024 60,219$ 56,838$ 3,381$ 7,777,068$ 0.7%
2023 78,734 58,070 20,664 6,682,312 0.9%
2022 101,376 91,530 9,846 6,223,072 1.5%
2021 86,939 89,947 (3,008) 6,238,425 1.4%
2020 90,229 98,490 (8,261) 7,066,830 1.4%
2019 88,280 98,584 (10,304) 6,669,204 1.5%
2018 201,513 1,609,970 (1,408,457) 6,064,875 26.5%
Note to Schedule:
Actuarial Cost Me
Amortization Valu
Asset Valuation MFair Value
Inflation 2.30%
Payroll Growth
Investment Rate o5.50% per annum
Healthcare cost-tr
Retirement Age
Mortality
Single Employer OPEB Plan
Miscellaneous Cost-Sharing, Multiple-Employer Pension Plan
June 30, 2022
Entry age normal
Level percentage of payroll, closed
Fair Value
2.50%
Varies by entry age and service
2.75%
6.9% net of pension investment and administrative expenses, including inflation.
The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to
2015.
The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to
2015. Pre-retirement and post-retirement mortality rates include 15 years of projected mortality improvement
using the 90% scale MP 2016 published by the Society of Actuaries.
Based on CalPERS Experience Study and Review of Actuarial Assumptions published in November 2021 for
Public Agency Miscellaneous and Police members.
Entry Age Normal
Level percent of
3.00% per annum, in aggregate
Assumed to start at 6.5% and gradually decrease each year to an ultimate rate of 3.73% in 2075
Based on assumptions for Public Agency Miscellaneous and Police members published in the 2021 CalPERS
Experience Study.
490
CITY OF LA QUINTA, CALIFORNIA
Schedule of Changes in Net OPEB Liability and Related Ratios
As of June 30, for the Last Ten Fiscal Years 1
2024 2023 2022
Measurement Date 6/30/2023 6/30/2022 6/30/2021
TOTAL OPEB LIABILITY
Service cost 85,632$ 85,049$ 87,732$
Interest on total pension liability 80,987 107,396 102,210
Changes of benefit terms - - -
Changes of assumptions - 26,883 -
Difference between expected and actual experience (1,901) (623,785) (1,617)
Benefit payments, including refunds of employee
contributions (58,070) (94,021) (89,947)
Net change in total OPEB liability 106,648 (498,478) 98,378
Total OPEB liability-beginning 1,415,511 1,913,989 1,815,611
Total OPEB liability-ending (a)1,522,159 1,415,511 1,913,989
PLAN FIDUCIARY NET POSITION
Contributions-employer 58,070 94,021 89,947
Contributions-employee - - -
Net investment income 63,830 (257,883) 336,983
Benefit payments, including refunds of employee
contributions (58,070) (94,021) (89,947)
Net plan to plan resource movement - - -
Administrative expense (514) (518) (624)
Other miscellaneous income/(expense)- - -
Net change in fiduciary net position 63,316 (258,401) 336,359
Plan fiduciary net position-beginning 1,792,999 2,051,400 1,715,041
Plan fiduciary net position-ending (b)1,856,315 1,792,999 2,051,400
Net OPEB liability/(asset) (a) - (b)(334,156)$ (377,488)$ (137,411)$
Plan fiduciary net position as a percentage of the
total OPEB liability 122.0% 126.7% 107.2%
Covered payroll 6,682,312$ 6,223,072$ 6,238,425$
Plan net OPEB liability/(asset) as a percentage of
covered payroll -5.0%-6.1%-2.2%
Notes to Schedule of Changes in the Net OPEB Liability and Related Ratios:
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only seven years are shown.
Benefit Changes : None
Changes of Assumptions : None
491
2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
88,219$ 85,174$ 93,438$ 90,827$
97,183 93,071 100,177 93,346
- - - -
44,464 (14,219) (44,229) -
103,495 - 71,533 -
(98,490) (98,584) (86,570) (91,822)
234,871 65,442 134,349 92,351
1,580,740 1,515,298 1,380,949 1,288,598
1,815,611 1,580,740 1,515,298 1,380,949
98,490 98,584 1,609,970 -
- - - -
88,052 106,805 (1,680) -
(98,490) (98,584) (86,570) -
- - - -
(803) (327) (406) -
- - - -
87,249 106,478 1,521,314 -
1,627,792 1,521,314 - -
1,715,041 1,627,792 1,521,314 -
100,570$ (47,052)$ (6,016)$ 1,380,949$
94.5% 103.0% 100.4%0.0%
7,066,830$ 6,669,204$ 6,064,875$ 5,603,428$
1.4%-0.7%-0.1%24.6%
492
CITY OF LA QUINTA, CALIFORNIA
Notes to Required Supplementary Information
For the Year Ended June 30, 2024
NOTE 1: BUDGET PROCEDURES
General Budget Policies
The City adopts an annual budget prepared on the modified accrual basis of accounting for its governmental funds
and on the accrual basis of accounting for its proprietary funds. The City manager or his designee is authorized to
transfer budgeted amounts between the accounts of any department or funds that are approved by City Council.
Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures
may not legally exceed appropriations at the department level.
The City did not adopt a budget for the Transportation Uniform Mitigation Fee Special Revenue Fund.
Budget Basis of Accounting
Budget for governmental funds is adopted on a basis consistent with generally accepted accounting principles
(GAAP).
Expenditures in Excess of Appropriations
The following funds had expenditures in excess of appropriations for the year ended June 30, 2024:
Budget Actual Variance
General Fund
Debt Service -$ 24,452$ (24,452)$
Wellness center operations 707,870 742,608 (34,738)
AB 939
Planning and Development 150,000 270,646 (120,646)
Measure A
Public Works - 7,806 (7,806)
Library Development
Debt Service 15,000 32,495 (17,495)
493
Supplementary Information
For the Year Ended June 30, 2024
City of La Quinta, California
494
City of La Quinta, California
Other Governmental Funds
For the Year Ended June 30, 2024
Special Revenue Funds
Special revenue funds are used to account for specific revenues (other than expendable trusts and major capital
projects) and the related expenditures that are legally required to be accounted for in a separate fund. The City of
La Quinta has the following Special Revenue Funds:
State Gas Tax Fund – To account for gasoline allocations made by the State of California. These revenues are
restricted by the State to expenditures for street-related purposes only.
Library and Museum Fund – To account for revenues from property tax increment dedicated library and museum
services.
Federal Assistance Fund – To account for revenues from the Community Development Block Grants received
from the Federal Government and the expenditures of those resources.
State Law Enforcement Services Account (SLESA) Fund – To account for state funded “Citizens for Public Safety”
(COPS) program activities, as per Assembly Bill 3229, which supplements frontline police services such as
anti- gang community crime prevention.
Lighting and Landscaping Fund – To account for special assessments levied on real property and the expenditure
thereof from City-wide lighting and landscape maintenance and improvements.
Quimby Fund – To account for the accumulation of developer fees received under the provisions of the Quimby
Act for park development and improvements. Capital projects to be funded from this source will be budgeted and
expended in a separate capital projects fund.
La Quinta Public Safety Officer Fund – To account for contributions to be distributed to public safety officers
disabled or killed in the line of duty.
Art in Public Places – To account for development fees paid in lieu of acquisition and installation of approved
artworks in a development with expenditures restricted to acquisition, installation, maintenance and repair of
artworks at approved sites.
South Coast Air Quality Fund – To account for contributions from the South Coast Air Quality Management
District. Use is limited to reduction and control of airborne pollutants.
AB 939 Fund – To account for the State mandated program to reduce waste sent to the landfills through recycling
efforts.
Housing Grant Fund – To account for housing related grants as required by outside agencies for reporting
purposes.
Law Enforcement Fund – To account for law enforcement grants and restricted revenue for public safety.
495
City of La Quinta, California
Other Governmental Funds
For the Year Ended June 30, 2024
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.
Economic Development Fund – To account for the revenues and expenditures related to proceeds from sale of
City owned land and future economic development.
AB 1379 Fund – To account for the revenues and expenditures related to the annual business license accessibility
fee to be used for expenses enhancing accessibility requirements.
Transportation Uniform Mitigation Fee Fund – To account for the revenues and expenditures related to
Transportation Uniform Mitigation Fee monies.
Capital Project Funds
Capital projects funds account for the financial resources to be used for the acquisition, construction or
improvements of major capital facilities and infrastructure.
Infrastructure Fund – To account for the accumulation of resources provided through developer fees for the
acquisition, construction or improvement of the City’s infrastructure, prior to adoption of the new Developer Impact
Fee Structure on August 16, 1999. This fund accounts for all developer resources received prior to this date, and
is budgeted by the Council through adoption of the annual capital improvement program budget.
Civic Center Fund – This fund accounts for the accumulation of resources provided through developer fees for the
acquisition, construction, or improvement of the Civic Center.
Maintenance Facilities DIF, Transportation Fund, Parks and Recreations Fund, Library Development Fund,
Community Center Fund, Street Facility Fund, Park Facility Fund, Fire Facility Fund – To account for the
accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the
City’s infrastructure. The Developer Impact Fee was adopted by the City Council on August 16, 1999. Eight funds
have been established to account for the specific impact areas of these fees, and are budgeted by the Council
through adoption of the annual Capital Improvement Program budget.
Debt Service Funds
Debt Service Funds are used to account for the accumulation of resources for, and the payment of, governmental
long-term debt principal and interest.
La Quinta Financing Authority Fund – 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.
496
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments 3,254,798$ 12,310,074$ 2,259$ 619,464$
Receivables:
Accounts - - - -
Taxes 260,922 - - -
Accrued interest 3,859 14,679 3 739
Due from other governments - 1,528,165 - -
Prepaid costs - 500 - -
Total assets 3,519,579$ 13,853,418$ 2,262$ 620,203$
LIABILITIES
Accounts payable 357,883 189,668 - 14,615
Accrued liabilities 19,913 3,766 - -
Due to other governments - - - -
Due to other funds - - - -
Total liabilities 377,796 193,434 - 14,615
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - -
Total deferred inflows of resources - - - -
FUND BALANCES (DEFICITS)
Nonspendable - 500 - -
Restricted 3,141,783 13,659,484 2,262 605,588
Unassigned - - - -
Total fund balances (deficits)3,141,783 13,659,984 2,262 605,588
Total liabilities, deferred inflows of resources,
and fund balances (deficits)3,519,579$ 13,853,418$ 2,262$ 620,203$
Special Revenue Funds
State Gas Tax
Library and
Museum
Federal
Assistance SLESA
497
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
987,565$ -$ 57,731$ 974,926$
- - - -
19,993 - - -
1,159 - 69 1,162
- - - -
- - - -
1,008,717$ -$ 57,800$ 976,088$
97,847 - - 1,250
15,712 - - -
- - - -
- 735,460 - -
113,559 735,460 - 1,250
- - - -
- - - -
- - - -
895,158 - 57,800 974,838
- (735,460) - -
895,158 (735,460) 57,800 974,838
1,008,717$ -$ 57,800$ 976,088$
Special Revenue Funds
Art in Public
Places
Lighting and
Landscaping Quimby
La Quinta
Public Safety
Officer
498
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
135,737$ 681,703$ -$ 190,785$
- - - -
- - - -
162 813 - 228
12,778 3,466 - 11,875
- - - -
148,677$ 685,982$ -$ 202,888$
22,489 3,032 - 3,936
- - - -
- - - -
- - 60,267 16,482
22,489 3,032 60,267 20,418
- - - -
- - - -
- - - -
126,188 682,950 - 182,470
- - (60,267) -
126,188 682,950 (60,267) 182,470
148,677$ 685,982$ -$ 202,888$
Special Revenue Funds
South Coast
Air Quality AB939 Housing Grant
Law
Enforcement
499
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
3,111,649$ 3,489,330$ 104,609$ 50,248$
- 108,563 - 190
351,688 - - -
3,712 4,161 125 -
- - - -
- - - -
3,467,049$ 3,602,054$ 104,734$ 50,438$
- 7,561 1,574 43,841
- - - -
- - - -
- - - -
- 7,561 1,574 43,841
- 108,563 - -
- 108,563 - -
- - - -
3,467,049 3,485,930 103,160 6,597
- - - -
3,467,049 3,485,930 103,160 6,597
3,467,049$ 3,602,054$ 104,734$ 50,438$
Special Revenue Funds
AB 1379
Transportation
Uniform
Mitigation Fee Measure A
Economic
Development
500
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
362,094$ 20,170$ 1,863,388$ 5,861,017$
- - - -
- - - -
433 24 2,222 6,991
- - - -
- - - -
362,527$ 20,194$ 1,865,610$ 5,868,008$
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
362,527 20,194 1,865,610 5,868,008
- - - -
362,527 20,194 1,865,610 5,868,008
362,527$ 20,194$ 1,865,610$ 5,868,008$
Capital Projects Funds
Maintenance
Facilities DIF Infrastructure Civic Center
Transportation
501
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
1,668,706$ -$ 1,106,241$ 84,131$
- - - -
- - - -
1,991 - 1,320 100
- - - -
- - - -
1,670,697$ -$ 1,107,561$ 84,231$
- - - -
- - - -
- 1,118,627 - -
- - - -
- 1,118,627 - -
- - - -
- - - -
- - - -
1,670,697 - 1,107,561 84,231
- (1,118,627) - -
1,670,697 (1,118,627) 1,107,561 84,231
1,670,697$ -$ 1,107,561$ 84,231$
Capital Projects Funds
Library
Development
Community
Center Street Facility
Parks and
Recreation
502
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total
Nonmajor
Funds
7,923$ 638,527$ 907$ 37,583,982$
- - - 108,753
- - - 632,603
11 762 - 44,725
- - - 1,556,284
- - - 500
7,934$ 639,289$ 907$ 39,926,847$
- - 907 744,603
- - - 39,391
- - - 1,118,627
- - - 812,209
- - 907 2,714,830
- - - 108,563
- - - 108,563
- - - 500
7,934 639,289 - 39,017,308
- - - (1,914,354)
7,934 639,289 - 37,103,454
7,934$ 639,289$ 907$ 39,926,847$
Debt Service
Funds
Financing
Authority Park Facility Fire Facility
Capital Projects Funds
503
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes -$ -$ -$ -$
Assessments - - - -
Intergovernmental 2,024,451 3,835,414 371,978 186,159
Use of money and property 137,834 529,486 108 24,594
Developer fees - - - -
Miscellaneous - 3,634 - -
Total revenues 2,162,285 4,368,534 372,086 210,753
EXPENDITURES
Current:
General government - - - -
Public safety - - - 86,931
Community services - 1,866,679 - -
Planning and development - - - -
Public works 2,088,178 - 16,419 -
Capital Outlay - - - -
Debt service:
Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 2,088,178 1,866,679 16,419 86,931
Excess (deficiency) of revenues
over (under) expenditures 74,107 2,501,855 355,667 123,822
OTHER FINANCING SOURCES (USES)
Transfers In 1,250,000 - - -
Transfers Out (969,409) (389,578) (355,559) -
Total other financing sources (uses)280,591 (389,578) (355,559) -
Net change in fund balances 354,698 2,112,277 108 123,822
Fund balances (deficit)-beginning 2,787,085 11,547,707 2,154 481,766
Fund balances (deficit)-ending 3,141,783$ 13,659,984$ 2,262$ 605,588$
Special Revenue Funds
State Gas Tax
Library and
Museum
Federal
Assistance SLESA
504
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
-$ -$ -$ -$
988,238 - - -
- - - -
44,125 - 2,660 43,373
- - - 131,312
- - - -
1,032,363 - 2,660 174,685
- - - -
- - - -
- - - 62,745
- - - -
2,691,283 - - -
- - - 57,549
- - - -
- - - -
2,691,283 - - 120,294
(1,658,920) - 2,660 54,391
2,000,000 - 2,000 50,000
- - - (913)
2,000,000 - 2,000 49,087
341,080 - 4,660 103,478
554,078 (735,460) 53,140 871,360
895,158$ (735,460)$ 57,800$ 974,838$
Special Revenue Funds
Lighting and
Landscaping Quimby
La Quinta
Public Safety
Officer
Art in Public
Places
505
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
-$ 71,595$ -$ -$
- - - -
51,086 116,290 - 40,737
4,148 34,711 - 9,838
- - - -
- - - -
55,234 222,596 - 50,575
- - - -
- - - 13,886
- - - -
38,315 270,646 - -
- - - -
- - - -
- - - -
- - - -
38,315 270,646 - 13,886
16,919 (48,050) - 36,689
23,049 - - -
- - - (21,312)
23,049 - - (21,312)
39,968 (48,050) - 15,377
86,220 731,000 (60,267) 167,093
126,188$ 682,950$ (60,267)$ 182,470$
Special Revenue Funds
South Coast
Air Quality AB939 Housing Grant
Law
Enforcement
506
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
1,959,770$ -$ -$ -$
- - - -
- - 15,732 -
155,513 224,799 4,423 -
- - - -
- - - -
2,115,283 224,799 20,155 -
- - - -
- - - -
- 16,632 - -
- 5,711 1,574 -
7,806 - - -
- - - -
- - - -
- - - -
7,806 22,343 1,574 -
2,107,477 202,456 18,581 -
- - - -
(2,754,523) - - -
(2,754,523) - - -
(647,046) 202,456 18,581 -
4,114,095 3,283,474 84,579 6,597
3,467,049$ 3,485,930$ 103,160$ 6,597$
Special Revenue Funds
Measure A
Economic
Development AB 1379
Transportation
Uniform
Mitigation Fee
507
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
-$ -$ -$ -$
- - - -
- - - -
15,620 952 83,216 266,581
35,224 - 114,700 95,552
- - - -
50,844 952 197,916 362,133
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
50,844 952 197,916 362,133
- - - -
- - - (12,267)
- - - (12,267)
50,844 952 197,916 349,866
311,683 19,242 1,667,694 5,518,142
362,527$ 20,194$ 1,865,610$ 5,868,008$
Capital Projects Funds
Maintenance
Facilities DIF Infrastructure Civic Center
Transportation
508
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
-$ -$ -$ -$
- - - -
- - - -
81,561 - 48,991 3,970
257,597 32,495 78,250 -
- - - -
339,158 32,495 127,241 3,970
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 32,495 - -
- 32,495 - -
339,158 - 127,241 3,970
- - - -
(277,670) - - -
(277,670) - - -
61,488 - 127,241 3,970
1,609,209 (1,118,627) 980,320 80,261
1,670,697$ (1,118,627)$ 1,107,561$ 84,231$
Capital Projects Funds
Parks and
Recreation
Library
Development
Community
Center Street Facility
509
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
Interest and fiscal charges
Total expenditures
Excess (deficiency) of revenues
over (under) expenditures
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total other financing sources (uses)
Net change in fund balances
Fund balances (deficit)-beginning
Fund balances (deficit)-ending
Total
Nonmajor
Funds
-$ -$ -$ 2,031,365$
- - - 988,238
- - - 6,641,847
375 28,724 907 1,746,509
- 34,257 - 779,387
- - - 3,634
375 62,981 907 12,190,980
- - 907 907
- - - 100,817
- - - 1,946,056
- - - 316,246
- - - 4,803,686
- - - 57,549
- - - -
- - - 32,495
- - 907 7,257,756
375 62,981 - 4,933,224
- - - 3,325,049
- - - (4,781,231)
- - - (1,456,182)
375 62,981 - 3,477,042
7,559 576,308 - 33,626,412
7,934$ 639,289$ -$ 37,103,454$
Capital Projects Funds
Debt Service
Funds
Park Facility Fire Facility
Financing
Authority
510
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
State Gas Tax
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 1,948,600$ 1,987,900$ 2,024,451$ 36,551$
Use of money and property 10,000 10,000 137,834 127,834
Total revenues 1,958,600 1,997,900 2,162,285 164,385
EXPENDITURES
Current:
Public works 1,885,000 2,935,000 2,088,178 846,822
Total expenditures 1,885,000 2,935,000 2,088,178 846,822
Excess (deficiency) of revenues
over (under) expenditures 73,600 (937,100) 74,107 1,011,207
OTHER FINANCING SOURCES (USES)
Transfers in 500,000 1,250,000 1,250,000 -
Transfers out (917,400) (2,626,461) (969,409) 1,657,052
Total other financing sources (uses)(417,400) (1,376,461) 280,591 1,657,052
Net change in fund balances (343,800)$ (2,313,561)$ 354,698 2,668,259$
Fund balances (deficit)-beginning 2,787,085
Fund balances (deficit)-ending 3,141,783$
511
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Library and Museum
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 2,850,000$ 2,850,000$ 3,835,414$ 985,414$
Use of money and property 70,000 70,000 529,486 459,486
Miscellaneous 2,000 2,000 3,634 1,634
Total revenues 2,922,000 2,922,000 4,368,534 1,446,534
EXPENDITURES
Current:
Community services 2,240,160 2,240,160 1,866,679 373,481
Total expenditures 2,240,160 2,240,160 1,866,679 373,481
Excess (deficiency) of revenues
over (under) expenditures 681,840 681,840 2,501,855 1,820,015
OTHER FINANCING SOURCES (USES)
Transfers out - (2,694,323) (389,578) 2,304,745
Total other financing sources (uses)- (2,694,323) (389,578) 2,304,745
Net change in fund balances 681,840$ (2,012,483)$ 2,112,277 4,124,760$
Fund balances (deficit)-beginning 11,547,707
Fund balances (deficit)-ending 13,659,984$
512
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Federal Assistance
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 156,000$ 375,259$ 371,978$ (3,281)$
Use of money and property - - 108 108
Total revenues 156,000 375,259 372,086 (3,173)
EXPENDITURES
Current:
Public works 20,000 20,000 16,419 3,581
Total expenditures 20,000 20,000 16,419 3,581
Excess (deficiency) of revenues
over (under) expenditures 136,000 355,259 355,667 408
OTHER FINANCING SOURCES (USES)
Transfers out (136,300) (355,559) (355,559) -
Total other financing sources (uses)(136,300) (355,559) (355,559) -
Net change in fund balances (300)$ (300)$ 108 408$
Fund balances (deficit)-beginning 2,154
Fund balances (deficit)-ending 2,262$
513
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
State Law Enforcement Services
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 100,000$ 160,000$ 186,159$ 26,159$
Use of money and property 1,500 1,500 24,594 23,094
Total revenues 101,500 161,500 210,753 49,253
EXPENDITURES
Current:
Public safety 100,000 100,000 86,931 13,069
Total expenditures 100,000 100,000 86,931 13,069
Net change in fund balances 1,500$ 61,500$ 123,822 62,322$
Fund balances (deficit)-beginning 481,766
Fund balances (deficit)-ending 605,588$
514
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Lighting and Landscaping
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Assessments 989,000$ 989,000$ 988,238$ (762)$
Use of money and property 3,000 3,000 44,125 41,125
Total revenues 992,000 992,000 1,032,363 40,363
EXPENDITURES
Current:
Public works 3,186,915 3,353,915 2,691,283 662,632
Total expenditures 3,186,915 3,353,915 2,691,283 662,632
Excess (deficiency) of revenues
over (under) expenditures (2,194,915) (2,361,915) (1,658,920) 702,995
OTHER FINANCING SOURCES (USES)
Transfers in 2,000,000 2,000,000 2,000,000 -
Total other financing sources (uses)2,000,000 2,000,000 2,000,000 -
Net change in fund balances (194,915)$ (361,915)$ 341,080 702,995$
Fund balances (deficit)-beginning 554,078
Fund balances (deficit)-ending 895,158$
515
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Quimby
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
OTHER FINANCING SOURCES (USES)
Transfers out -$ (445,176)$ -$ 445,176$
Total other financing sources (uses)- (445,176) - 445,176
Net change in fund balances -$ (445,176)$ - 445,176$
Fund balances (deficit)-beginning (735,460)
Fund balances (deficit)-ending (735,460)$
516
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
La Quinta Public Safety Officer
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 500$ 500$ 2,660$ 2,160$
Total revenues 500 500 2,660 2,160
OTHER FINANCING SOURCES (USES)
Transfers in 2,000 2,000 2,000 -
Total other financing sources (uses)2,000 2,000 2,000 -
Net change in fund balances 2,500$ 2,500$ 4,660 2,160$
Fund balances (deficit)-beginning 53,140
Fund balances (deficit)-ending 57,800$
517
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Art in Public Places
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 4,000$ 4,000$ 43,373$ 39,373$
Developer fees 100,000 100,000 131,312 31,312
Total revenues 104,000 104,000 174,685 70,685
EXPENDITURES
Current:
Community services 83,000 83,000 62,745 20,255
Capital outlay 150,000 150,000 57,549 92,451
Total expenditures 233,000 233,000 120,294 112,706
Excess (deficiency) of revenues
over (under) expenditures (129,000) (129,000) 54,391 183,391
OTHER FINANCING SOURCES (USES)
Transfers in 50,000 50,000 50,000 -
Transfers out - (509,711) (913) 508,798
Total other financing sources (uses)50,000 (459,711) 49,087 508,798
Net change in fund balances (79,000)$ (588,711)$ 103,478 692,189$
Fund balances (deficit)-beginning 871,360
Fund balances (deficit)-ending 974,838$
518
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
South Coast Air Quality
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 54,000$ 54,000$ 51,086$ (2,914)$
Use of money and property 1,000 1,000 4,148 3,148
Total revenues 55,000 55,000 55,234 234
EXPENDITURES
Current:
Planning and development 54,000 39,000 38,315 685
Total expenditures 54,000 39,000 38,315 685
Excess (deficiency) of revenues
over (under) expenditures 1,000 16,000 16,919 919
OTHER FINANCING SOURCES (USES)
Transfers in - 25,000 23,049 (1,951)
Total other financing sources (uses)- 25,000 23,049 (1,951)
Net change in fund balances 1,000$ 41,000$ 39,968 (1,032)$
Fund balances (deficit)-beginning 86,220
Fund balances (deficit)-ending 126,188$
519
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
AB 939
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 65,000$ 65,000$ 71,595$ 6,595$
Intergovernmental - - 116,290 116,290
Use of money and property 5,000 5,000 34,711 29,711
Total revenues 70,000 70,000 222,596 152,596
EXPENDITURES
Current:
Planning and development 150,000 150,000 270,646 (120,646)
Total expenditures 150,000 150,000 270,646 (120,646)
Net change in fund balances (80,000)$ (80,000)$ (48,050) 31,950$
Fund balances (deficit)-beginning 731,000
Fund balances (deficit)-ending 682,950$
520
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Law Enforcement
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 17,000$ 17,000$ 40,737$ 23,737$
Use of money and property 3,000 3,000 9,838 6,838
Total revenues 20,000 20,000 50,575 30,575
EXPENDITURES
Current:
Public safety 17,000 17,000 13,886 3,114
Total expenditures 17,000 17,000 13,886 3,114
Excess (deficiency) of revenues
over (under) expenditures 3,000 3,000 36,689 33,689
OTHER FINANCING SOURCES (USES)
Transfers out - (41,687) (21,312) 20,375
Total other financing sources (uses)- (41,687) (21,312) 20,375
Net change in fund balances 3,000$ (38,687)$ 15,377 54,064$
Fund balances (deficit)-beginning 167,093
Fund balances (deficit)-ending 182,470$
521
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Measure A
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes 2,013,000$ 2,013,000$ 1,959,770$ (53,230)$
Use of money and property 15,000 15,000 155,513 140,513
Total revenues 2,028,000 2,028,000 2,115,283 87,283
EXPENDITURES
Current:
Public works - - 7,806 (7,806)
Total expenditures - - 7,806 (7,806)
Excess (deficiency) of revenues
over (under) expenditures 2,028,000 2,028,000 2,107,477 79,477
OTHER FINANCING SOURCES (USES)
Transfers out (1,865,000) (4,810,319) (2,754,523) 2,055,796
Total other financing sources (uses)(1,865,000) (4,810,319) (2,754,523) 2,055,796
Net change in fund balances 163,000$ (2,782,319)$ (647,046) 2,135,273$
Fund balances (deficit)-beginning 4,114,095
Fund balances (deficit)-ending 3,467,049$
522
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Economic Development
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 20,000$ 20,000$ 224,799$ 204,799$
Total revenues 20,000 20,000 224,799 204,799
EXPENDITURES
Current:
Community services 20,000 20,000 16,632 3,368
Planning and development 11,500 11,500 5,711 5,789
Total expenditures 31,500 31,500 22,343 9,157
Net change in fund balances (11,500)$ (11,500)$ 202,456 213,956$
Fund balances (deficit)-beginning 3,283,474
Fund balances (deficit)-ending 3,485,930$
523
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
AB 1379
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 20,000$ 20,000$ 15,732$ (4,268)$
Use of money and property 500 500 4,423 3,923
Total revenues 20,500 20,500 20,155 (345)
EXPENDITURES
Current:
Planning and development 5,500 5,500 1,574 3,926
Total expenditures 5,500 5,500 1,574 3,926
Net change in fund balances 15,000$ 15,000$ 18,581 3,581$
Fund balances (deficit)-beginning 84,579
Fund balances (deficit)-ending 103,160$
524
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Capital Improvements
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental 3,000,000$ 40,608,349$ 14,078,555$ (26,529,794)$
Developer fees - 114,766 100,044 (14,722)
Total revenues 3,000,000 40,723,115 14,178,599 (26,544,516)
EXPENDITURES
Current:
Public safety - 2,557,678 - 2,557,678
Capital outlay 17,950,700 83,309,195 24,630,204 58,678,991
Total expenditures 17,950,700 85,866,873 24,630,204 61,236,669
Excess (deficiency) of revenues
over (under) expenditures (14,950,700) (45,143,758) (10,451,605) 34,692,153
OTHER FINANCING SOURCES (USES)
Transfers in 14,950,700 49,965,557 14,366,766 (35,598,791)
Total other financing sources (uses) 14,950,700 49,965,557 14,366,766 (35,598,791)
Net change in fund balances -$ 4,821,799$ 3,915,161 (906,638)$
Fund balances (deficit)-beginning (6,099,608)
Fund balances (deficit)-ending (2,184,447)$
525
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Maintenance Facilities DIF
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,000$ 1,000$ 15,620$ 14,620$
Developer fees 100,000 45,000 35,224 (9,776)
Total revenues 101,000 46,000 50,844 4,844
OTHER FINANCING SOURCES (USES)
Transfers out (180,000) (180,000) - 180,000
Total other financing sources (uses)(180,000) (180,000) - 180,000
Net change in fund balances (79,000)$ (134,000)$ 50,844 184,844$
Fund balances (deficit)-beginning 311,683
Fund balances (deficit)-ending 362,527$
526
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Infrastructure
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 500$ 500$ 952$ 452$
Total revenues 500 500 952 452
Net change in fund balances 500$ 500$ 952 452$
Fund balances (deficit)-beginning 19,242
Fund balances (deficit)-ending 20,194$
527
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Civic Center
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,500$ 1,500$ 83,216$ 81,716$
Developer fees 500,000 140,000 114,700 (25,300)
Total revenues 501,500 141,500 197,916 56,416
OTHER FINANCING SOURCES (USES)
Transfers out - (249,925) - 249,925
Total other financing sources (uses)- (249,925) - 249,925
Net change in fund balances 501,500$ (108,425)$ 197,916 306,341$
Fund balances (deficit)-beginning 1,667,694
Fund balances (deficit)-ending 1,865,610$
528
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Transportation
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 20,000$ 20,000$ 266,581$ 246,581$
Developer fees 1,100,000 200,000 95,552 (104,448)
Total revenues 1,120,000 220,000 362,133 142,133
OTHER FINANCING SOURCES (USES)
Transfers out (150,000) (1,269,775) (12,267) 1,257,508
Total other financing sources (uses)(150,000) (1,269,775) (12,267) 1,257,508
Net change in fund balances 970,000$ (1,049,775)$ 349,866 1,399,641$
Fund balances (deficit)-beginning 5,518,142
Fund balances (deficit)-ending 5,868,008$
529
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Parks and Recreation
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,500$ 1,500$ 81,561$ 80,061$
Developer fees 750,000 300,000 257,597 (42,403)
Total revenues 751,500 301,500 339,158 37,658
OTHER FINANCING SOURCES (USES)
Transfers out (650,000) (1,121,285) (277,670) 843,615
Total other financing sources (uses)(650,000) (1,121,285) (277,670) 843,615
Net change in fund balances 101,500$ (819,785)$ 61,488 881,273$
Fund balances (deficit)-beginning 1,609,209
Fund balances (deficit)-ending 1,670,697$
530
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Library Development
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Developer fees 100,000$ 40,000$ 32,495$ (7,505)$
Total revenues 100,000 40,000 32,495 (7,505)
EXPENDITURES
Debt service:
Principal - - - -
Interest and fiscal charges 15,000 15,000 32,495 (17,495)
Total expenditures 15,000 15,000 32,495 (17,495)
Net change in fund balances 85,000$ 25,000$ - (25,000)$
Fund balances (deficit)-beginning (1,118,627)
Fund balances (deficit)-ending (1,118,627)$
531
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Community Center
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 2,500$ 2,500$ 48,991$ 46,491$
Developer fees 250,000 100,000 78,250 (21,750)
Total revenues 252,500 102,500 127,241 24,741
OTHER FINANCING SOURCES (USES)
Transfers out - (125,000) - 125,000
Total other financing sources (uses)- (125,000) - 125,000
Net change in fund balances 252,500$ (22,500)$ 127,241 149,741$
Fund balances (deficit)-beginning 980,320
Fund balances (deficit)-ending 1,107,561$
532
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Street Facility
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,000$ 1,000$ 3,970$ 2,970$
Total revenues 1,000 1,000 3,970 2,970
Net change in fund balances 1,000$ 1,000$ 3,970 2,970$
Fund balances (deficit)-beginning 80,261
Fund balances (deficit)-ending 84,231$
533
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Park Facility
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 100$ 100$ 375$ 275$
Total revenues 100 100 375 275
Net change in fund balances 100$ 100$ 375 275$
Fund balances (deficit)-beginning 7,559
Fund balances (deficit)-ending 7,934$
534
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Fire Facility
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,500$ 1,500$ 28,724$ 27,224$
Developer fees 150,000 40,000 34,257 (5,743)
Total revenues 151,500 41,500 62,981 21,481
Net change in fund balances 151,500$ 41,500$ 62,981 21,481$
Fund balances (deficit)-beginning 576,308
Fund balances (deficit)-ending 639,289$
535
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual
Financing Authority
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property 1,100$ 1,100$ 907$ (193)$
Total revenues 1,100 1,100 907 (193)
EXPENDITURES
Current:
General government 1,100 1,100 907 193
Total expenditures 1,100 1,100 907 193
Net change in fund balances -$ -$ - -$
Fund balances (deficit)-beginning -
Fund balances (deficit)-ending -$
536
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537
City of La Quinta, California
Internal Service Funds
For the Year Ended June 30, 2024
Internal service funds are used to account for activities involved in rendering services to departments within the
City. Costs of materials and services used are accumulated in this fund and charged to the user departments as
such goods are delivered or services rendered.
The City of La Quinta has the following Internal Service Funds:
Equipment Replacement Fund – To account for the operational maintenance and ultimate replacement of City
owned and operated vehicles and equipment.
Information Technology Fund – To account for the purchase and replacement of information systems.
Park Equipment and Facilities Fund – To account for the purchase and replacement of City owned and operated
park equipment and facilities.
Insurance Fund – To account for the City’s insurance coverage.
538
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Net Position
Internal Service Funds
June 30, 2024
Total Internal
Service
Funds
ASSETS
Current assets:
Cash and investments 5,350,294$ 3,955,581$ 3,844,536$ 886,531$ 14,036,942$
Receivables:
Accrued interest 6,381 4,715 4,585 1,058 16,739
Prepaid costs - 120,799 - - 120,799
Total current assets 5,356,675 4,081,095 3,849,121 887,589 14,174,480
Noncurrent:
Capital assets, net 1,659,179 688,261 12,096,830 - 14,444,270
Total noncurrent assets 1,659,179 688,261 12,096,830 - 14,444,270
Total assets 7,015,854 4,769,356 15,945,951 887,589 28,618,750
LIABILITIES
Current liabilities:
Accounts payable 29,942 189,554 1,071,053 - 1,290,549
Accrued liabilities - 2,057 - - 2,057
Accrued interest 142 7,018 - - 7,160
Leases 38,288 - - - 38,288
Subscriptions - 194,001 - - 194,001
Total current liabilities 68,372 392,630 1,071,053 - 1,532,055
Noncurrent liabilities:
Leases 11,272 - - - 11,272
Subscriptions - 88,308 - - 88,308
Total noncurrent liabilities 11,272 88,308 - - 99,580
Total liabilities 79,644 480,938 1,071,053 - 1,631,635
NET POSITION
Net Investment in Capital Assets 1,609,619 405,952 12,096,830 - 14,112,401
Net Position, Unrestricted 5,326,591 3,882,466 2,778,068 887,589 12,874,714
Total net position 6,936,210$ 4,288,418$ 14,874,898$ 887,589$ 26,987,115$
Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
539
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenses and
Changes in Net Position
Internal Service Funds
For the Year Ended June 30, 2024
Total Internal
Service
Funds
OPERATING REVENUES
Sales and service charges 1,560,485$ 3,086,333$ 1,000,000$ 1,361,230$ 7,008,048$
Total operating revenues 1,560,485 3,086,333 1,000,000 1,361,230 7,008,048
OPERATING EXPENSES
Administration and general 35,089 46,896 - 280,712 362,697
Contract services - 746,292 417,199 827,828 1,991,319
Software and supplies - 947,382 - - 947,382
Fuel and oil 119,877 - - - 119,877
Maintenance and parts 243,679 - - - 243,679
Depreciation and amortization 522,457 477,564 605,913 - 1,605,934
Total operating expenses 921,102 2,218,134 1,023,112 1,108,540 5,270,888
Operating income (loss)639,383 868,199 (23,112) 252,690 1,737,160
NONOPERATING REVENUES (EXPENSES)
Interest Revenue 220,550 158,676 177,615 22,308 579,149
Interest Expense (1,586) (14,123) - - (15,709)
Other Income 4,272 - - - 4,272
Gain (loss) on disposal of capital assets (16,504) - - - (16,504)
Total nonoperating revenues (expenses) 206,732 144,553 177,615 22,308 551,208
Income (loss) before transfers 846,115 1,012,752 154,503 274,998 2,288,368
Transfers out (350) - - - (350)
Change in net position 845,765 1,012,752 154,503 274,998 2,288,018
Net position-beginning 6,090,445 3,275,666 14,720,395 612,591 24,699,097
Net position-ending 6,936,210$ 4,288,418$ 14,874,898$ 887,589$ 26,987,115$
Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
540
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2024
Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from interfund charges 1,560,485$ 3,086,333$ 1,000,000$ 1,361,230$ 7,008,048$
Payments to suppliers and service providers (381,849) (1,640,808) 284,591 (1,108,403) (2,846,469)
Net cash provided by (used for)
operating activities 1,178,636 1,445,525 1,284,591 252,827 4,161,579
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers to other funds (350) - - - (350)
Net cash provided by (used for)
noncapital financing activities (350) - - - (350)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (252,321) (403,902) (1,386,693) - (2,042,916)
Principal paid on capital debt - (213,365) - - (213,365)
Interest paid on capital debt - (26,377) - - (26,377)
Net cash provided by (used for)
capital and related financing activities (252,321) (643,644) (1,386,693) - (2,282,658)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 217,895 156,616 176,370 21,792 572,673
Net cash provided by (used for)
investing activities 217,895 156,616 176,370 21,792 572,673
Net increase (decrease) in
cash and cash equivalents 1,143,860 958,497 74,268 274,619 2,451,244
Cash and cash equivalents-beginning 4,206,434 2,997,084 3,770,268 611,912 11,585,698
Cash and cash equivalents-ending 5,350,294$ 3,955,581$ 3,844,536$ 886,531$ 14,036,942$
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES
Operating income (loss)639,383$ 868,199$ (23,112)$ 252,690$ 1,737,160$
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 522,457 477,564 605,913 - 1,605,934
(Increase) decrease in prepaid items - 131,254 - 1,002 132,256
Increase (decrease) in accounts payable 16,796 (31,910) 701,790 (865) 685,811
Increase (decrease) in accrued liabilities - 418 - - 418
Total adjustments 539,253 577,326 1,307,703 137 2,424,419$
Net cash provided by (used for)
operating activities 1,178,636$ 1,445,525$ 1,284,591$ 252,827$ 4,161,579$
Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
541
Statistical Section
For the Year Ended June 30, 2024
City of La Quinta, California
542
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543
City of La Quinta, California
Statistical Section
For the Year Ended June 30, 2024
This part of the City of La Quinta’s annual comprehensive annual financial report presents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information says about the City’s overall financial health.
Contents Page
Financial Trends
These schedules contain trend information to help the reader understand how
the City's financial performance and well-being have changed over time. 128
Revenue Capacity
These schedules contain information to help the reader assess the factors
affecting the City's ability to generate its property taxes. 142
Debt Capacity
These schedules present information to help the reader assess the affordability of
the City's current levels of understanding debt and the City's ability to use additional
debt in the future. 152
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the
reader understand the environment within which the City's financial
activities take place and to help make comparisons over time and with 159
other governments.
Operating Information
These schedules contain information about the City's operations and resources
to help the reader understand how the City's financial information relates to the
services the City provides and the activities it performs. 162
Sources: Unless otherwise noted, the information in these schedules are derived from the
annual comprehensive financial reports for the relevant year.
544
CITY OF LA QUINTA, CALIFORNIA
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Governmental Activities
Net investment in capital assets 523,495,389$ 516,499,682$ 517,039,487$ 510,913,594$ 519,221,969$
Restricted 62,472,221 61,148,731 38,824,860 39,204,789 44,815,499
Unrestricted 74,362,189 84,439,071 118,125,125 130,950,644 138,584,041
Total Governmental Activities Net Position 660,329,799 662,087,484 673,989,472 681,069,027 702,621,509
Business-Type Activities
Net investment in capital assets 44,118,111 43,898,784 43,836,868 43,585,880 43,375,536
Restricted - - - - -
Unrestricted (4,892,647) (5,086,906) (5,140,966) (5,203,212) 240,125
Total Business-Type Activities Net Position 39,225,464 38,811,878 38,695,902 38,382,668 43,615,661
Primary Government
Net investment in capital assets 567,613,500 560,398,466 560,876,355 554,499,474 562,597,505
Restricted 62,472,221 61,148,731 38,824,860 39,204,789 44,815,499
Unrestricted 69,469,542 79,352,165 112,984,159 125,747,432 138,824,166
Total Primary Government Net Position 699,555,263 700,899,362 712,685,374 719,451,695 746,237,170
Fiscal Year
Source:City of La Quinta
545
TABLE 1
2020 2021 2022 2023 2024
Governmental Activities:
509,777,422$ 519,203,177$ 517,697,036$ $ 532,627,757 549,197,719$ Net investment in capital assets
46,001,248 46,711,801 54,412,355 62,283,620 70,215,219 Restricted
142,418,499 162,887,430 190,618,323 220,277,110 241,361,988 Unrestricted
698,197,169 728,802,408 762,727,717 815,188,487 860,774,926 Total Governmental Activities Net Position
Business-Type Activities:
39,712,955 42,717,914 42,491,762 42,242,526 42,863,554 Net investment in capital assets
- - - - - Restricted
3,145,820 368,750 1,036,834 1,166,307 1,365,595 Unrestricted
42,858,775 43,086,664 43,528,596 43,408,833 44,229,149 Total Business-Type Activities Net Position
Primary Government:
549,490,377 561,921,091 560,188,798 574,870,283 592,061,273 Net investment in capital assets
46,001,248 46,711,801 53,601,581 62,283,620 70,215,219 Restricted
145,564,319 163,256,180 192,465,934 221,443,417 242,727,583 Unrestricted
741,055,944 771,889,072 806,256,313 858,597,320 905,004,075 Total Primary Government Net Position
Fiscal Year
546
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Expenses
Governmental activities:
General government 5,166,732$ 5,645,004$ 5,565,727$ 8,869,174$ 9,085,863$
Public safety 21,636,149 22,067,603 23,378,824 22,508,088 23,164,976
Planning and development 2,212,013 3,359,732 2,882,321 4,352,134 5,913,321
Community services 5,992,362 6,214,098 6,584,268 9,231,268 6,202,084
Public works 18,116,732 12,157,245 10,927,160 15,580,975 4,430,519
Contribution to other agencies - - - - -
Interest on long-term debt 340,716 343,129 309,463 1,468,971 210,941
Total governmental activities expenditures 53,464,704 49,786,811 49,647,763 62,010,610 49,007,703
Business-type activities:
Golf course 5,053,360 4,373,586 3,965,644 4,318,463 4,558,922
Total business-type activities expenditures 5,053,360 4,373,586 3,965,644 4,318,463 4,558,922
58,518,064 54,160,397 53,613,407 66,329,073 53,566,625
Program Revenues
Governmental activities:
Charges for services:
General government 121,140 192,538 504,127 883,153 516,115
Public safety 1,655,421 1,378,704 341,368 367,848 376,249
Planning and development 489,589 467,053 564,327 724,499 636,683
Community services 307,869 386,824 453,098 442,656 479,542
Public works 1,197,069 1,134,630 741,703 1,054,902 1,119,816
Operating grants and contributions 16,829,107 12,213,338 6,187,803 4,259,916 5,623,509
Capital grants and contributions 3,536,444 1,076,145 3,316,153 4,455,060 5,462,395
Total governmental activities program revenues 24,136,639 16,849,232 12,108,579 12,188,034 14,214,310
Business-type activities:
Charges for services:
Golf course 3,561,857 3,621,495 3,446,340 3,567,718 3,773,396
Capital grants and contributions 2,872,122 - - - -
Total business-type activities program revenues 6,433,979 3,621,495 3,446,340 3,567,718 3,773,396
30,570,618 20,470,727 15,554,919 15,755,752 17,987,706
Net Revenues (Expenditures):
Governmental activities (29,328,065) (32,937,579) (37,539,184) (49,822,576) (34,793,394)
Business-type activities 1,380,619 (752,091) (519,304) (750,745) (785,526)
(27,947,446) (33,689,670) (38,058,488) (50,573,321) (35,578,920)
Total Primary Government Expenditures
Total Primary Government Program Revenues
Total Net Revenues (Expenditures)
Fiscal Year
547
TABLE 2
2020 2021 2022 2023 2024
Expenditures:
Governmental activities:
9,877,251$ 8,106,209$ 9,733,224$ 17,213,248$ 10,727,413$ General government
24,009,725 24,429,310 25,741,782 25,457,350 29,156,519 Public safety
5,845,836 6,508,522 4,716,745 3,146,264 8,432,348 Planning and development
11,362,950 6,958,234 8,439,863 9,550,001 13,647,971 Community services
32,248,031 11,438,197 14,985,480 14,043,797 10,982,293 Public works
- - - - - Contribution to other agencies
98,049 42,081 11,914 25,504 48,204 Interest on long-term debt
83,441,842 57,482,553 63,629,008 69,436,164 72,994,748 Total governmental activities expenditures
Business-type activities:
4,148,190 4,169,286 4,746,281 5,520,342 5,643,061 Golf course
4,148,190 4,169,286 4,746,281 5,520,342 5,643,061 Total business-type activities expenditures
87,590,032 61,651,839 68,375,289 74,956,506 78,637,809 Total Primary Government Expenditures
Program Revenues:
Governmental activities:
Charges for services:
615,348 1,541,535 1,402,810 1,716,965 3,861,857 General government
367,277 770,760 648,914 555,423 988,238 Public safety
799,040 710,529 1,315,760 1,356,426 - Planning and development
366,896 178,554 137,769 185,979 - Community services
1,436,362 1,503,633 3,378,132 2,736,907 71,595 Public works
7,817,482 4,413,523 5,786,773 7,136,358 7,265,464 Operating grants and contributions
9,613,752 15,770,048 11,952,031 8,760,788 14,078,555 Capital grants and contributions
21,016,157 24,888,582 24,622,189 22,448,846 26,265,709 Total governmental activities program revenues
Business-type activities:
Charges for services:
2,746,748 3,509,096 4,679,163 4,767,458 4,965,124 Golf course
- - - - - Capital grants and contributions
2,746,748 3,509,096 4,679,163 4,767,458 4,965,124 Total business-type activities program revenues
23,762,905 28,397,678 29,301,352 27,216,304 31,230,833 Total Primary Government Program Revenues
Net Revenues (Expenditures):
(62,425,685) (32,593,971) (39,006,040) (46,987,318) (46,729,039) Governmental activities
(1,401,442) (660,190) (67,118) (752,884) (677,937) Business-type activities
(63,827,127) (33,254,161) (39,073,158) (47,740,202) (47,406,976) Total Net Revenues (Expenditures)
Fiscal Year
548
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Fiscal Year
General Revenues and Other Changes in Net Position:
Governmental activities:
Taxes:
Property taxes 8,776,491 8,798,296 15,521,335 15,887,015 16,423,843
Transient occupancy taxes 6,637,183 7,835,745 9,433,970 10,752,788 11,230,915
Sales tax 8,873,008 9,107,046 10,060,305 18,956,985 20,905,243
Franchise taxes 1,861,453 1,799,938 1,815,491 1,977,179 2,032,848
Business license taxes 306,087 334,465 365,451 345,187 418,707
Other taxes 530,336 516,964 585,333 718,472 713,237
Motor vehicle in lieu, unrestricted 3,486,367 3,651,549 3,813,213 3,941,348 4,086,536
Investment income 1,981,343 2,390,468 442,710 803,654 5,150,613
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - - - - -
Miscellaneous 296,346 376,193 460,614 649,566 394,347
Special Item (interfund loan payoff)- - - - (5,553,561)
Extraordinary gain/loss on dissolution of RDA - - 7,344,050 3,624,121 993,148
Transfers (247,739) (115,400) (401,300) (434,000) (450,000)
Total governmental activities 32,500,875 34,695,264 49,441,172 57,222,315 56,345,876
Business-type activities:
Investment income 2,043 4,282 2,028 3,511 14,958
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - - - - -
Miscellaneous 915,164 218,823 - - 5,553,561
Transfers 247,739 115,400 401,300 434,000 450,000
Total business-type activities 1,164,946 338,505 403,328 437,511 6,018,519
Total Primary Government 33,665,821 35,033,769 49,844,500 57,659,826 62,364,395
Changes in Net Position
Governmental activities 3,172,810 1,757,685 11,901,988 7,399,739 21,552,482
Business-type activities 2,545,565 (413,586) (115,976) (313,234) 5,232,993
Total Primary Government 5,718,375 1,344,099 11,786,012 7,086,505 26,785,475
Source: City of La Quinta
For fiscal 2018/19, there is a one-time entry for an interfund loan noted as a 'special item' under governmental activities and 'miscellaneous' under business
type activities. This is also discussed in the Notes to Basic Financial Statements section of the 2018/19 CAFR, Note 19: Special Item.
549
TABLE 2
2020 2021 2022 2023 2024
Fiscal Year
General Revenues and Other Changes in Net Position:
Governmental activities:
Taxes:
16,710,544 16,893,629 17,823,858 20,697,081 24,646,620 Property taxes
8,079,394 11,847,139 18,365,424 19,262,569 15,682,835 Transient occupancy taxes
19,136,015 23,323,549 28,204,906 28,888,079 29,601,430 Sales tax
1,996,593 2,055,505 2,240,468 2,375,729 2,419,887 Franchise taxes
378,744 383,551 446,745 489,738 395,593 Business license taxes
662,545 1,568,997 1,352,585 926,743 1,102,546 Other taxes
4,290,417 4,376,455 4,663,327 5,110,569 5,584,194 Motor vehicle in lieu, unrestricted
5,110,358 1,427,664 219,164 5,058,717 12,708,191 Investment income
(5,727,183) (1,519,171) - Net Increase (Decrease) of Investment Fair Value
- - - - - Gain (loss) on sale of capital assets
1,404,143 1,457,788 943,160 1,432,619 1,640,182 Miscellaneous
- - - - - Special Item (interfund loan payoff)
867,792 739,933 609,515 Extraordinary gain/loss on dissolution of RDA
(635,200) (875,000) (550,000) (600,000) (1,466,000) Transfers
58,001,345 63,199,210 68,591,969 82,122,673 92,315,478 Total governmental activities
Business-type activities:
9,356 13,081 4,329 12,456 32,253 Investment income
(45,279) 20,665 - Net Increase (Decrease) of Investment Fair Value
- - - - - Gain (loss) on sale of capital assets
- - - - - Miscellaneous
635,200 875,000 550,000 600,000 1,466,000 Transfers
644,556 888,081 509,050 633,121 1,498,253 Total business-type activities
58,645,901 64,087,291 69,101,019 82,755,794 93,813,731 Total Primary Government
Changes in Net Position
(4,424,340) 30,605,239 29,585,150 35,135,355 45,586,439 Governmental activities
(756,886) 227,891 441,932 (119,763) 820,316 Business-type activities
(5,181,226) 30,833,130 30,027,082 35,015,592 46,406,755 Total Primary Government
550
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position - Governmental Activities
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Expenses
General government 5,166,732$ 5,645,004$ 5,565,727$ 8,869,174$ 9,085,863$
Public safety 21,636,149 22,067,603 23,378,824 22,508,088 23,164,976
Planning and development 2,212,013 3,359,732 2,882,321 4,352,134 5,913,321
Community services 5,992,362 6,214,098 6,584,268 9,231,268 6,202,084
Public works 18,116,732 12,157,245 10,927,160 15,580,975 4,430,519
Contribution to other agencies - - - - -
Interest on long-term debt 340,716 343,129 309,463 1,468,971 210,941
Total Governmental Activities Expenditures 53,464,704 49,786,811 49,647,763 62,010,610 49,007,703
Program Revenues
Charges for services:
General government 121,140 192,538 504,127 883,153 516,115
Public safety 1,655,421 1,378,704 341,368 367,848 376,249
Planning and development 489,589 467,053 564,327 724,499 636,683
Community services 307,869 386,824 453,098 442,656 479,542
Public works 1,197,069 1,134,630 741,703 1,054,902 1,119,816
Operating grants and contributions 16,829,107 12,213,338 6,187,803 4,259,916 5,623,509
Capital grants and contributions 3,536,444 1,076,145 3,316,153 4,455,060 5,462,395
24,136,639 16,849,232 12,108,579 12,188,034 14,214,310
Net Revenues (Expenditures)(29,328,065) (32,937,579) (37,539,184) (49,822,576) (34,793,394)
General Revenues and Other Changes in Net Position
Taxes:
Property taxes 8,776,491 8,798,296 15,521,335 15,887,015 16,423,843
Transient occupancy taxes 6,637,183 7,835,745 9,433,970 10,752,788 11,230,915
Sales tax 8,873,008 9,107,046 10,060,305 18,956,985 20,905,243
Franchise tax 1,861,453 1,799,938 1,815,491 1,977,179 2,032,848
Business license taxes 306,087 334,465 365,451 345,187 418,707
Other tax 530,336 516,964 585,333 718,472 713,237
Motor vehicle in lieu, unrestricted 3,486,367 3,651,549 3,813,213 3,941,348 4,086,536
Investment income 1,981,343 2,390,468 442,710 803,654 5,150,613
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - 376,193 460,614 649,566 394,347
Miscellaneous 296,346 - - - -
Special item (interfund loan payoff)(5,553,561)
Extraordinary gain/loss on dissolution of RDA - - 7,344,050 3,624,121 993,148
Transfers (247,739) (115,400) (401,300) (434,000) (450,000)
Total Governmental Activities 32,500,875 34,695,264 49,441,172 57,222,315 56,345,876
Changes in Net Position 3,172,810 1,757,685 11,901,988 7,399,739 21,552,482
Total Governmental Activities Program Revenues
Fiscal Year
Source:City of La Quinta
551
TABLE 3
2020 2021 2022 2023 2024
Expenditures:
9,877,251$ 8,106,209$ 9,732,445$ 17,213,248$ 10,727,413$ General government
24,009,725 24,429,310 25,741,782 25,457,350 29,156,519 Public safety
5,845,836 6,508,522 4,716,745 3,146,264 8,432,348 Planning and development
11,362,950 6,958,234 8,439,863 9,550,001 13,647,971 Community services
32,248,031 11,438,197 14,985,480 14,043,797 10,982,293 Public works
- - - - - Contribution to other agencies
98,049 42,081 11,914 25,504 48,204 Interest on long-term debt
83,441,842 57,482,553 63,628,229 69,436,164 72,994,748 Total Governmental Activities Expenditures
Program Revenues:
Charges for services:
615,348 1,541,535 1,402,810 1,716,965 3,861,857 General government
367,277 770,760 648,914 555,423 988,238 Public safety
799,040 710,529 1,315,760 1,356,426 - Planning and development
366,896 178,554 137,769 185,979 - Community services
1,436,362 1,503,633 3,378,132 2,736,907 71,595 Public works
7,817,482 4,413,523 5,786,773 7,136,358 7,265,464 Operating grants and contributions
9,613,752 15,770,048 11,952,031 8,760,788 14,078,555 Capital grants and contributions
21,016,157 24,888,582 24,622,189 22,448,846 26,265,709
Total Governmental Activities Program
Revenues
(62,425,685) (32,593,971) (39,006,040) (46,987,318) (46,729,039) Net Revenues (Expenditures)
General Revenues and Other Changes in
Net Position:
Taxes:
16,710,544 16,893,629 17,823,858 20,697,081 24,646,620 Property taxes
8,079,394 11,847,139 18,365,424 19,262,569 15,682,835 Transient occupancy taxes
19,136,015 23,323,549 28,204,906 28,888,079 29,601,430 Sales tax
1,996,593 2,055,505 2,240,468 2,375,729 2,419,887 Franchise tax
378,744 383,551 446,745 489,738 395,593 Business license taxes
662,545 1,568,997 1,352,585 926,743 1,102,546 Other tax
4,290,417 4,376,455 4,663,327 5,110,569 5,584,194 Motor vehicle in lieu, unrestricted
5,110,358 1,427,664 219,164 5,058,717 12,708,191 Investment income
(5,727,183) (1,519,171) - Net Increase (Decrease) of Investment Fair Value
1,404,143 1,457,788 942,381 - - Gain (loss) on sale of capital assets
- - - 1,432,619 1,640,182 Miscellaneous
- - - - - Special item (interfund loan payoff)
867,792 739,933 609,515 - - Extraordinary gain/loss on dissolution of RDA
(635,200) (875,000) (550,000) (600,000) (1,466,000) Transfers
58,001,345 63,199,210 68,591,190 82,122,673 92,315,478 Total Governmental Activities
(4,424,340) 30,605,239 29,585,150 35,135,355 45,586,439 Changes in Net Position
Fiscal Year
552
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position - Business-type Activities
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Expenses
Golf course 5,053,360$ 4,373,586$ 3,965,644$ 4,318,463$ 4,558,922$
Total Business-Type Activities Expenditures 5,053,360 4,373,586 3,965,644 4,318,463 4,558,922
Program revenues
Charges for services:
Golf course 3,561,857 3,621,495 3,446,340 3,567,718 3,773,396
Capital grants and contributions 2,872,122 - - - -
6,433,979 3,621,495 3,446,340 3,567,718 3,773,396
Net Revenues (Expenditures)1,380,619 (752,091) (519,304) (750,745) (785,526)
General Revenues and Other Changes in Net Position
Investment income 2,043 4,282 2,028 3,511 14,958
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - - - - -
Miscellaneous 915,164 218,823 - - 5,553,561
Transfers 247,739 115,400 401,300 434,000 450,000
Capital contributions - - - - -
Total Business-Type Activities 1,164,946 338,505 403,328 437,511 6,018,519
Changes in Net Position 2,545,565 (413,586) (115,976) (313,234) 5,232,993
Total Business-Type Activities Program Revenues
Fiscal Year
Source:City of La Quinta
553
TABLE 4
2020 2021 2022 2023 2024
Expenditures:
4,148,190$ 4,169,286$ 4,746,281$ 5,520,342$ 5,643,061$ Golf course
4,148,190 4,169,286 4,746,281 5,520,342 5,643,061 Total Business-Type Activities Expenditures
Program revenues:
Charges for services:
2,746,748 3,509,096 4,679,163 4,767,458 4,965,124 Golf course
- - - - - Capital grants and contributions
2,746,748 3,509,096 4,679,163 4,767,458 4,965,124
(1,401,442) (660,190) (67,118) (752,884) (677,937) Net Revenues (Expenditures)
General Revenues and Other Changes in Net Position:
9,356 13,081 4,329 12,456 32,253 Investment income
(45,279) 20,665 - Net Increase (Decrease) of Investment Fair Value
- - - - - Gain (loss) on sale of capital assets
- - - - - Miscellaneous
635,200 875,000 550,000 600,000 1,466,000 Transfers
- - - - - Capital contributions
644,556 888,081 509,050 633,121 1,498,253 Total Business-Type Activities
(756,886) 227,891 441,932 (119,763) 820,316 Changes in Net Position
Total Business-Type Activities Program Revenues
Fiscal Year
554
CITY OF LA QUINTA, CALIFORNIA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2015 2016 2017 2018 2019
General fund
Nonspendable:
Prepaid costs 15,653$ 204,589$ 10,578$ 90,657$ 37,182$
Land held for resale 8,320,000 8,320,000 8,320,000 8,320,000 5,730,990
Advances to other funds 14,943,098 14,974,800 15,022,660 14,954,085 -
Deposits 33,985 - - - -
Due from Other Governments 26,715,575 25,105,681 29,154,040 29,611,707 27,915,770
Restricted for:
Section 115 Trust (Note 11)6,540,000
Committed:
Emergency Reserve(2)15,372,600 15,576,000 16,534,000 - -
Natural Disaster Reserve(2)7,400,000 10,000,000
Economic Disaster Reserve(2)8,140,000 11,000,000
Post retirement health benefits(3)1,523,401 1,523,400 1,523,400 - -
Capital Replacement Reserve(2)1,727,390 2,302,000 - 5,000,000 5,000,000
Cash Flow Reserve(2)3,843,150 3,894,000 4,134,000 5,000,000 5,000,000
Pension Trust(4)- - - 2,000,000 -
Carryovers 476,400 4,274,046 120,000 2,186,500 745,300
Assigned:
Public Safety (Note 14)- - 9,371,699 9,754,327 9,864,841
Sales Tax Reserve (Note 14)- - - 5,169,970 7,721,975
Capital Projects (Note 14)- - 6,322,570 4,996,815 11,853,162
Unassigned 13,837,312 13,822,012 16,949,526 19,199,506 16,228,627
Total general fund 86,808,564 98,565,571 107,462,473 121,823,567 117,637,847
All other governmental funds
Nonspendable:
Prepaid costs - 8,422 10,349 - 386
Restricted:
Planning and development projects 13,108,499 18,211,200 22,664,093 22,607,600 22,996,435
Public safety 301,843 189,988 83,506 342,919 1,391,721
Community services 10,711,704 9,872,124 10,040,222 10,016,652 13,775,710
Public works 1,129,697 1,250,827 1,546,505 2,033,627 2,667,401
Capital Projects 3,873,699 3,597,221 4,490,534 4,203,991 3,904,492
Unassigned (12,703,744) (11,655,344) (11,423,008) (11,347,062) (1,852,211)
Total all other governmental funds 16,421,698 21,474,438 27,412,201 27,857,727 42,883,934
Total Governmental Funds 103,230,262 120,040,009 134,874,674 149,681,294 160,521,781
Fiscal Year
Notes:
(1)In Fiscal Year 2016-17, the City recognized property tax held by the County of Riverside as available to fund current obligations and as such the General Fund fund
balance was adjusted up by 8,569,043 to 98,565,571. See Note 19 for FY 2016-17
(2)In Fiscal year 2017-18, the City adopted a reserves policy which modified, added and/ or eliminated reserve category names. Emergency Reserves are now split
into Natural Disaster and Economic Disaster, Working Capital Reserve was re-named Cash Flow Reserve, and Capital Replacement and Pension Trust were added.
(3)In Fiscal Year 2017-18 the City opened a trust for Other Post Employment Benefits (OPEB), and this reserve was deposited into the trust. See Note 11.
(4)In Fiscal Year 2018-19 the City opened a trust for Pension Benefits, and this reserve was deposited into the trust. See Note 12.
Source:City of La Quinta
555
TABLE 5
2020 2021 2022 2023 2024
General fund:
Nonspendable:
14,065$ 25,246$ 46,990$ 125,993$ 170,577$ Prepaid costs
5,403,652 5,403,652 5,403,652 5,403,652 5,403,652 Land held for resale
- - - - Advances to other funds
- - - - - Deposits
26,069,742 24,070,622 21,915,347 19,600,793 17,123,777 Due from Other Governments
Restricted for:
10,249,738 11,381,922 10,137,888 5,317,487 5,666,575 Section 115 Trust (Note 11)
Committed:
- - - - - Emergency Reserve(2)
10,000,000 10,000,000 10,000,000 15,000,000 15,000,000 Natural Disaster Reserve(2)
6,800,000 11,000,000 11,000,000 13,000,000 13,000,000 Economic Disaster Reserve(2)
- - - - - Post retirement health benefits(3)
6,540,000 10,000,000 10,000,000 12,000,000 12,000,000 Capital Replacement Reserve(2)
5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 Cash Flow Reserve(2)
- - - - Pension Trust(4)
1,778,800 1,209,870 1,209,100 2,600,009 900,000 Carryovers
Assigned:
10,491,654 11,423,931 11,183,821 11,986,970 15,652,616 Public Safety (Note 14)
8,736,219 15,128,658 15,355,043 29,214,191 32,985,374 Sales Tax Reserve (Note 14)
13,155,144 13,431,089 30,761,847 22,623,372 21,666,520 Capital Projects (Note 14)
19,094,651 24,241,553 33,893,325 44,105,041 65,216,616 Unassigned
123,333,665 142,316,543 165,907,013 185,977,508 209,785,707 Total general fund
All other governmental funds:
Nonspendable:
2,875 1,019 96,590 468 500 Prepaid costs
Restricted:
23,680,641 24,751,443 25,118,552 27,585,913 29,154,058 Planning and development projects
1,607,101 931,352 1,073,419 1,278,307 1,287,208 Public safety
14,376,472 12,813,788 13,159,532 15,711,786 14,634,322 Community services
3,208,072 5,196,324 7,353,021 7,535,519 7,512,849 Public works
3,128,962 3,018,894 6,897,057 9,794,607 11,626,051 Capital Projects
(5,175,243) (3,182,262) (2,483,120) (8,064,140) (4,098,801) Unassigned
40,828,880 43,530,558 51,215,051 53,842,460 60,116,187 Total all other governmental funds
164,162,545 185,847,101 217,122,064 239,819,968 269,901,894 Total Governmental Funds
Fiscal Year
556
CITY OF LA QUINTA, CALIFORNIA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2015 2016 2017 2018 2019
Revenues
Taxes 26,678,471$ 28,057,989$ 41,832,117$ 44,931,250$ 48,462,493$
Assessments 940,221 944,050 953,699 950,541 961,633
Licenses and permits 1,356,978 1,161,820 1,118,911 1,394,820 1,555,026
Intergovernmental 15,702,943 14,960,676 4,870,334 12,555,259 14,075,980
Charges for services 1,341,438 1,332,541 1,021,336 1,279,864 1,170,825
Use of money and property 1,950,957 7,475,742 4,659,301 2,388,683 4,824,651
Contributions, fines, and forfeitures 1,956,452 28,459 348,345 375,390 375,491
Developer participation 2,803,681 1,441,075 1,042,568 1,534,628 2,231,471
Miscellaneous 580,843 992,282 289,047 1,196,057 2,425,675
Total Revenues 53,311,984 56,394,634 56,135,658 66,606,492 76,083,245
Expenditures
Current:
General government 5,050,425 5,267,024 5,845,197 7,737,111 10,129,408
Public safety 21,664,472 22,125,962 23,377,755 22,508,088 23,164,976
Planning and development 2,097,525 3,294,259 2,549,779 4,310,589 6,415,466
Community services 4,798,123 4,983,038 4,626,401 5,236,083 5,944,200
Public works 5,283,309 4,101,210 4,025,958 4,146,135 4,219,461
Capital projects 11,097,186 7,209,874 6,859,428 9,015,861 9,096,460
Debt service:
Principal retirement 594,383 632,615 651,625 666,988 650,000
Interest and fiscal charges 348,334 346,137 307,600 1,460,371 178,080
Total Expenditures 50,933,757 47,960,119 48,243,743 55,081,226 59,798,051
2,378,227 8,434,515 7,891,915 11,525,266 16,285,194
Other financing sources (uses):
Proceeds from sale of land - - - - -
Transfers in 12,037,331 6,420,538 21,503,514 7,432,340 12,942,596
Transfers out (12,322,714) (6,614,349) (21,904,814) (7,775,107) (13,826,890)
Debt Issuance Proceeds(2)- - - -
Capital leases 9,000 - - -
Total Other Financing Sources (Uses)(276,383) (193,811) (401,300) (342,767) (884,294)
Extraordinary gain/loss on dissolution of RDA - - 7,344,050 3,624,121 993,148
Special item (interfund loan payoff)- - - - (5,553,561)
Net Change in Fund Balances 2,101,844$ 8,240,704$ 14,834,665$ 14,806,620$ 10,840,487$
2.2%2.4%2.5%3.3%2.0%
Excess (Deficiency) of Revenues Over (Under)
Expenditures
Debt Service as a Percentage of Noncapital
Expenditures (1)
Fiscal Year
Notes:
(1) The capitalizable expenditures were derived from the Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds and Note 4, Capital Assets.
(2)Values are from accouting entries related to GASB 87 - Leases.
557
TABLE 6
2020 2021 2022 2023 2024
Revenues:
44,881,038$ 53,493,786$ 65,107,160$ 67,267,115$ 78,926,323$ Taxes
957,017 984,435 969,257 981,315 988,238 Assessments
1,913,519 2,020,596 4,521,449 3,994,989 2,820,613 Licenses and permits
17,107,595 25,720,328 15,989,135 16,353,942 21,243,975 Intergovernmental
1,179,592 964,710 1,623,951 1,558,784 1,494,422 Charges for services
5,219,088 2,601,482 (3,545,192) 4,592,365 12,247,458 Use of money and property
665,193 779,606 657,589 563,494 408,125 Contributions, fines, and forfeitures
1,863,587 1,844,665 5,584,146 4,216,121 879,431 Developer participation
1,371,095 645,780 970,399 2,602,248 1,499,269 Miscellaneous
75,157,724 89,055,388 91,877,894 102,130,373 120,507,854 Total Revenues
Expenditures
Current:
7,732,495 8,464,230 10,515,771 20,967,405 7,601,346 General government
24,009,725 24,429,310 25,741,782 25,457,350 25,374,535 Public safety
5,436,281 6,544,477 5,234,065 6,503,091 7,590,589 Planning and development
6,159,707 5,583,420 6,325,904 8,063,457 12,785,671 Community services
5,421,606 5,287,280 5,654,080 6,470,613 7,117,820 Public works
23,150,511 18,219,385 7,167,446 14,180,312 28,482,857 Capital projects
Debt service:
- -10,705 10,764 24,452 Principal retirement
28,868 15,133 11,914 25,504 32,495 Interest and fiscal charges
71,939,193 68,543,235 60,661,667 81,678,496 89,009,765 Total Expenditures
3,218,531 20,512,153 31,216,227 20,451,877 31,498,089
Other financing sources (uses):
-1,219,485 - - - Proceeds from sale of land
16,467,409 10,781,267 6,131,440 10,079,550 19,078,824 Transfers in
(16,912,971) (11,568,281) (6,681,440) (10,679,550) (20,544,474) Transfers out
- -- - 49,487 Debt Issuance Proceeds(2)
- - - - - Capital leases
(445,562) 432,471 (550,000) (600,000) (1,416,163)Total Other Financing Sources (Uses)
867,792 739,933 609,515 - - Extraordinary gain/loss on dissolution of RDA
- - - - - Special item (interfund loan payoff)
3,640,761$ 21,684,557$ 31,275,742$ 19,851,877$ $ 30,081,926 Net Change in Fund Balances
0.06%0.03%0.06%0.06%0.09%
Debt Service as a Percentage of Noncapital
Expenditures (1)
Excess (Deficiency) of Revenues Over (Under)
Expenditures
Fiscal Year
558
CITY OF LA QUINTA, CALIFORNIA TABLE 7
Tax Revenue by Source
Last Ten Fiscal Years
Fiscal Year Property Tax(1)
Transient
Occupancy Tax Sales Tax Franchise Tax
Business
License Tax
Document
Transfer Tax Total
2015 8,776,491 6,637,183 8,873,008 1,861,453 306,087 530,336 26,984,558
2016 8,798,296 7,835,745 9,107,046 1,799,938 334,465 516,964 28,392,454
2017 15,521,335 9,433,970 10,060,305 1,815,491 365,451 585,333 37,781,885
2018 15,887,015 10,752,788 18,956,985 1,977,179 345,187 718,472 48,637,626
2019 16,423,843 11,230,915 20,905,243 2,032,848 418,707 713,237 51,724,793
2020 16,710,544 8,079,394 19,136,015 1,996,593 378,744 662,545 46,963,835
2021 16,893,629 11,847,139 23,323,549 2,055,505 383,551 1,568,997 56,072,370
2022 17,823,858 18,365,424 28,204,906 2,240,468 446,745 1,352,585 68,433,986
2023 20,697,081 19,262,569 28,888,079 2,375,729 489,738 926,743 72,639,939
2024 24,646,620 15,682,835 29,601,430 2,419,887 395,593 1,102,546 73,848,911
Notes:
(1) Starting in 2017, the revenue collected by the County that is remitted to the City for fire services is included in the property tax number.
Source:City of La Quinta
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Tax Revenue by Source
Property Tax(1)Transient Occupancy Tax Sales Tax Franchise Tax Business License Tax Document Transfer Tax
559
CITY OF LA QUINTA, CALIFORNIA TABLE 8
Top 25 Bradley-Burns Sales Tax Producers
Current Year and Nine Years Ago
(in dollars)
Arco AM PM Service Stations
Best Buy Electronics/Appliance Stores
Circle K Service Stations
Cliffhouse Fine Dining Chevrolet Cadillac of La Quinta New Motor Vehicle Dealers
Costco Discount Dept. Stores Circle K Service Stations
Floor & Décor Building Materials Cliffhouse Fine Dining
G&M Oil Service Stations Costco Discount Dept. Stores
Genesis/Hyundai of La Quinta New Motor Vehicle Dealers G & M Oil Service Stations
Home Depot Building Materials Hyundai of La Quinta New Motor Vehicle Dealers
In N Out Burger Quick-Service Restaurants Home Depot Building Materials
Kohl's Department Stores Kohl's Department Stores
La Quinta Chevrolet & Cadillac New Motor Vehicle Dealers La Quinta Resort & Club Hotels-Liquor
La Quinta Resort & Club Hotels/Motels Lowe's Building Materials
Lowe's Building Materials Marshalls Family Apparel
Marshalls Family Apparel Ross Family Apparel
McDonald's Quick-Service Restaurants Stater Bros Grocery Stores
PGA West Private Clubhouse Leisure/Entertainment Stein Mart Department Stores
Ross Family Apparel Stuft Pizza Bar & Grill Casual Dining
Target Discount Dept. Stores Target Discount Dept. Stores
TJ Maxx Family Apparel Torre Nissan New Motor Vehicle Dealers
Torre Nissan New Motor Vehicle Dealers Tower Mart Service Stations
Tower Mart Service Stations USA Gas Service Stations
Ulta Beauty Specialty Stores Verizon Wireless Electronics/Appliance Stores
Vons Grocery Stores Vintners Shell Station Service Stations
Walmart Supercenter Discount Dept. Stores Walmart Supercenter Discount Dept. Stores
64.57%69.39%
Service Stations
Home Furnishings
Fiscal Year 2014-15
Percent of Fiscal Year Total Paid by Top 25 Accounts:Percent of Fiscal Year Total Paid by Top 25 Accounts:
Fiscal Year 2023-24
Business CategoryBusiness Name (1)Business Name (1)Business Category
Electronics/Appliance Stores
Arco AM/PM
Bed Bath & Beyond
Best Buy
Notes:
(1)Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account.
Top 25 businesses listed for state Bradley-Burns sales tax allocation only. For Top 25 business listings by local Measure G, see next page. Sales tax revenue chart
includes total remitted for both.
$0
$1
$1
$2
$2
$3
$3
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Combined Sales Tax Revenue
(in millions)
560
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561
CITY OF LA QUINTA, CALIFORNIA TABLE 9
Top 25 Measure G Sales Tax Producers
Current Year and Nine Years Ago
(in dollars)
Amazon Fulfillment Services General Merchandise
Amazon MFA General Merchandise
Best Buy Electronics/Appliance Stores
Circle K Service Stations
Costco Discount Dept. Stores
Dept. of Motor Vehicles Allocation Used Automotive Dealers
Desert European Motor Cars New Motor Vehicle Dealers
Floor & Décor Building Materials
Home Depot Building Materials
In N Out Burger Quick-Service Restaurants
Kohl's Department Stores
La Quinta Chevrolet & Cadillac New Motor Vehicle Dealers
La Quinta Resort & Club Hotels/Motels
Lowe's Building Materials
Marshalls Family Apparel
Mathis Brothers Furniture Home Furnishings
One Source Distributors Electrical Equipment
PGA West Private Clubhouse Leisure/Entertainment
Ross Family Apparel
Target Discount Dept Stores
Tesla Motors New Motor Vehicle Dealers
TJ Maxx Family Apparel
Tower Mart Service Stations
Verizon Wireless Electronics/Appliance Stores
Walmart Supercenter Discount Dept. Stores
45.06%Percent of Fiscal Year Total Paid by Top 25 Accounts:
Measure G was passed in November 2016 and implemented on
April 1, 2017. Ten-year is data not available.
Fiscal Year 2023-24 Fiscal Year 2014-15
Business Name (1)Business Category Business Name Business Category
Notes:
(1)Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account.
Source:HdL, Coren & Cone
562
CITY OF LA QUINTA, CALIFORNIA
Taxable Sales by Category (1)
Last Ten Calendar Years
(in thousands)
2014 2015 2016 2017 2018
25,461$ 25,115$ 26,280$ 31,822$ 34,508$
216,871 208,189 206,808 222,767 232,147
25,748 22,845 25,359 25,964 26,126
101,647 106,216 115,974 117,064 122,255
73,087 75,658 78,299 83,383 86,569
84,826 87,440 83,010 81,264 82,702
47,541 40,777 34,566 37,558 42,164
101,721 105,284 107,648 104,834 114,980
150,746 155,173 172,135 180,360 210,360
827,648 826,697 850,079 885,016 951,811 Total
Auto dealers and supplies
Service stations
Other retail stores
All other outlets
Calendar Year
Building materials
Eating and drinking places
Apparel stores
General merchandise
Food stores
Notes:
(1)Due to confidentiality issues preventing the disclosure of the largest sales tax payers by business name, this categorical list has been provided as
an alternative source of information regarding the City of La Quinta's sales tax revenue.
Source:HdL. Coren & Cone
Apparel stores
3%
General merchandise
26%
Food stores
3%
Eating and drinking places
12%
Building materials
9%
Auto dealers and supplies
10%
Service stations
6%
Other retail stores
13%
All other outlets
18%
Taxable Sales
Calendar Year 2012
563
TABLE 10
2019 2020 2021 2022 2023
33,937$ 24,929$ 38,612$ 39,992$ 42,479$
235,969 235,841 274,045 300,399 296,503
26,191 30,610 30,350 32,324 33,113
132,184 100,187 149,526 169,175 177,698 Eating and drinking places
89,036 111,231 128,048 135,282 131,189
85,401 78,189 105,011 100,165 93,349 Auto dealers and supplies
42,998 33,742 46,985 56,830 48,871
111,239 101,620 140,854 139,870 138,811
220,260 222,916 260,247 298,944 297,830
977,215 939,265 1,173,678 1,272,981 1,259,843 Total
Service stations
Other retail stores
All other outlets
Apparel stores
General merchandise
Food stores
Building materials
Calendar Year
Apparel stores
3%
General merchandise
24%
Food stores
3%
Eating and drinking
places
14%
Building materials
10%
Auto dealers and
supplies
7%
Service stations
4%
Other retail stores
11%
All other outlets
24%
Taxable Sales
Calendar Year 2021
564
CITY OF LA QUINTA, CALIFORNIA TABLE 11
Assessed Value of Taxable Property
Last Ten Fiscal Years
(in dollars)
Fiscal Year Ended
June 30,Residential Commercial Agriculture
(4)Other (1)
Unsecured
Property (2)
Home Owner
Exemption(5)
Taxable Assessed
Value
Direct Rate
(3)
2015 10,116,938,804 1,061,204,501 65,769,114 77,926,274 106,672,900 (49,232,400) 11,379,279,193 1.0000
2016 10,634,834,332 1,088,406,355 64,533,443 79,120,572 113,142,376 (49,130,200) 11,930,906,878 1.0000
2017 11,071,273,174 1,195,736,674 57,463,638 71,281,946 110,768,767 (49,088,200) 12,457,435,999 1.0000
2018 11,462,635,317 1,227,709,957 59,538,912 61,350,883 105,984,928 (49,700,000) 12,867,519,997 1.0000
2019 11,869,224,686 1,288,839,436 61,861,498 85,526,307 95,584,154 (49,298,200) 13,351,737,881 1.0000
2020 12,394,924,833 1,292,239,063 91,242,090 139,850,650 110,001,629 (47,938,800) 13,980,319,465 1.0000
2021 12,962,202,378 755,379,455 62,798,676 537,520,834 89,135,215 (47,271,000) 14,359,765,558 1.0000
2022 13,470,995,430 758,841,326 59,428,116 816,367,506 104,233,962 (46,243,400) 15,163,622,940 1.0000
2023 14,665,975,863 823,683,645 65,165,909 1,047,386,146 110,581,331 (45,703,000) 16,667,089,894 1.0000
2024 15,365,946,120 1,096,916,675 69,306,718 1,558,864,221 155,766,114 (45,847,200) 18,200,952,648 1.0000
City of La Quinta, Tax District 02-2375
Notes:(1)Other includes dry farm, government owned, institutional, irrigated, miscellaneous, recreational, vacant, cross reference, and unknown. Starting in 2016, prior years 2007 through 2015 were adjustomatch current reporting categories for consistency.
(2)Prior years 2012 through 2015 adjusted to match current reporting for consistency.(3)In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed.Each ytheassessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at the time that it is sold to aowner; at which time the new assessed value is the purchase price of the property sold. The assessed valuation data shown above represents only the data currently available with respect to the acmarketvalue of taxable property and is subject to the limitations described above.(4)In 2016 (and going forward) data will be obtained from California Municipal and The Auditor-Controller's Office. The existing column headers were slightly modified to accommodate the property tclassifications. The column labeled agriculture was formerly "industrial".(5)Prior to 2015, this column also included Exempt Property Valuations
Source:: Cal Muni; County of Riverside Assessor Combined Tax Rolls Equalized Auditor and Assessor's Net; Riverside County Auditor-Controller
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
$15,000
$16,000
$17,000
$18,000
$19,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Taxable Assessed Value
(in millions)
565
CITY OF LA QUINTA, CALIFORNIA TABLE 12
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Direct Rates (1):
City of La Quinta 0.0760 0.0760 0.0760 0.0760 0.0646 0.0646 0.0646 0.0646 0.0646 0.06460
ERAF Share of La Quinta General Fund 0.0000 0.0000 0.0000 0.0000 0.0113 0.0113 0.0113 0.0113 0.0113 0.01133
Redevelopment Agency Project Area 1 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.00000
Redevelopment Agency Project Area 2 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.00000
County of Riverside 0.1958 0.1958 0.1958 0.1958 0.0978 0.0978 0.0978 0.0978 0.0978 0.09780
ERAF Share of County 0.0000 0.0000 0.0000 0.0000 0.0980 0.0980 0.0980 0.0980 0.0980 0.09798
County Free Library 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.02530
County Structure Fire Protection 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.05440
Coachella Valley Unified School District 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.43220
Desert Sands Unified School 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.00000
Desert Community College District 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.06980
Riverside County Office of Education 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.03800
Riverside County Regional Park & Open Space 0.0039 0.0039 0.0040 0.0040 0.0040 0.0040 0.0040 0.0040 0.0040 0.00395
CV Public Cemetery 0.0031 0.0031 0.0031 0.0031 0.0032 0.0032 0.0032 0.0032 0.0032 0.00315
CV Mosquito & Vector Control 0.0127 0.0126 0.0126 0.0126 0.0126 0.0127 0.0127 0.0127 0.0127 0.01269
Desert Recreation District 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.01920
CVWD State Water Project 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.02540
CV Resource Conservation 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.00033
CVWD Improvement District 1 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.01184
CVWD Storm Water Unit 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.03210
Total Direct Rate (2)1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000
Tax Rate Area 020-005 020-005 020-160 020-160 020-160 020-160 020-160 020-160 020-160 020-160
Coachella Valley Unified School District 0.1492 0.1322 0.1660 0.1761 0.1495 0.1488 0.1455 0.1367 0.1345 0.1284
Desert Sands Unified School 0.1098 0.1092 0.0860 0.0725 0.0742 0.0738 0.0739 0.0750 0.0750 0.0750
Coachella Valley Water District 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1100 0.1100 0.1100
Desert Community College District 0.0233 0.0209 0.0204 0.0403 0.0398 0.0398 0.0395 0.0395 0.0395 0.0395
Total Overlapping Rate 0.3823 0.3622 0.3724 0.3889 0.3635 0.3624 0.3589 0.3611 0.3590 0.3529
Total Direct and Overlapping Rate 1.3823 1.3622 1.3724 1.3889 1.3635 1.3625 1.3589 1.3612 1.3590 1.3529
Overlapping Rates (3) :
City Non-Project Area
Notes:(1)Direct rate from Tax Rate Area (TRA) 020-160 provided by HdL, Coren & Cone; data source Riverside County Assessor 2014/15-2023/24 Annual Tax Increment (Rate) Tables. Direct rate taken from an analysis of the TRA in the project area and does not include State ERAF deductions and overlapping rates provided by California Municipal Statistics
(2)In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount for direct taxes. This 1% is shared by all taxing agencies for which the
subject property resides within.
(3)Overlapping rates are based upon a single tax rate area only.
Source:County of Riverside Auditor Controller's Office; HdL, Coren & Cone
566
CITY OF LA QUINTA, CALIFORNIA TABLE 13
Principal Property Taxpayers
Current Year and Nine Years Ago
(in dollars)
Rank
Taxable Assessed
Value (1)
Percent of
Total City
Taxable
Assessed
Value Rank
Taxable Assessed
Value (1)
Percent of
Total City
Taxable
Assessed
Value
1 221,831,750$ 1.22%-$ 0.00%
2 53,745,985 0.30%- 0.00%
3 52,820,577 0.29% 4 44,468,471 0.39%
4 48,102,924 0.26%- 0.00%
Mediterra La Quinta Owner LLC 5 38,340,153 0.21%- 0.00%
East Of Madison LLC 6 37,418,978 0.21% 5 43,656,182 0.38%
CM Wave Dev 7 36,879,108 0.20%- 0.00%
8 36,010,874 0.20%- 0.00%
9 33,751,092 0.19% 8 28,819,695 0.25%
10 33,298,920 0.18%- 0.00%
- - 1 151,380,164 1.33%
- - 2 58,691,914 0.52%
- - 3 45,242,598 0.40%
Coral Option I - - 6 43,044,483 0.38%
Town and Country Partners - - 7 30,170,000 0.27%
Iota Griffin LLC - - 9 27,209,103 0.24%
Aventine Development - - 10 24,427,256 0.21%
Total 592,200,361$ 3.25% 497,109,866 4.37%
TD Desert Development LP
LQR Golf LLC
Fiscal Year 2014-15
Inland American La Quinta Pavilion
Fiscal Year 2023-24
HP LQ Investment LP
HJ CG Partners LLC
Hawthorn Il Propco
Walmart
KSL Desert Resort
Taxpayer
Milan LQ One XI LLC
SilverRock Phase I LLC
(1) Taxable valuations include secured and unsecured
Source:
HdL, Coren & Cone; Riverside County Assessor 2013/14 and 2022/23 Combined Tax Rolls and the SBE Non-Unitary Tax Roll (Preliminary)
HP LQ Investment LP
HJ CG Partners LLC
Inland American La
Quinta Pavilion
Hawthorn Il Propco
Mediterra La Quinta
Owner LLC
East Of Madison LLC
CM Wave Dev
SilverRock Phase I LLC
Walmart
Milan LQ One XI LLC
Principal Property Tax Payers
FY 2023-24
567
CITY OF LA QUINTA, CALIFORNIA TABLE 14
Property Tax Levies and Collections
Last Ten Fiscal Years
(in dollars)
Fiscal Year
Ended June
30
Taxes Levied
for the Fiscal
Year (1)Amount Percent of Levy
Collections in
Subsequent
Years (2)Amount (3)
Percent of
Levy
2015 5,965,704 6,100,655 102.26%170,306 6,270,961 105.12%
2016 6,657,414 6,420,215 96.44%194,668 6,614,883 99.36%
2017 6,764,963 6,592,548 97.45%137,921 6,730,469 99.49%
2018 6,868,411 6,717,291 97.80%116,182 6,833,473 99.49%
2019 6,934,311 6,736,814 97.15%126,876 6,863,690 98.98%
2020(4)7,058,939 6,777,777 96.02%156,792 6,934,570 98.24%
2021 7,139,091 6,891,637 96.53%106,190 6,997,827 98.02%
2022 7,291,506 7,140,010 97.92%163,569 7,303,579 100.17%
2023 7,925,552 7,845,743 98.99%118,092 7,963,835 100.48%
2024 8,361,915 8,579,017 102.60%161,667 8,740,684 104.53%
Total Collections to Date
Collections within the Fiscal Year
of Levy
Notes:
(1)Taxes Levied. The total tax levy is based on the Statement of Original Charge from the Riverside County Auditor-Controller Office. The
amounts presented include City property taxes for tax districts 02-2374 and 02-2375 and are not inclusive of the redevelopment increment
values.
(2)Collections in Subsequent Years. The City participates in the Riverside County Teeter program; the secured taxes are remitted in a series
of advances and settlement payments, the last of which is not received by the City until October of the subsequent year.
(3)Collections to Date. The total amount does not include any apportionment adjustments that are the result of successful appeals of a
taxpayer assessed valuation, escaped bills, refunds, or any other adjustments made by the County Auditor-Controller. As such, the
percentage of the levy collected may be higher or lower than expected.
Additionally, the increment values of the former Redevelopment Agency are allocated through a waterfall distribution process in accordance
with California Health and Safety Code 34183 and 34188, and are not reflected on the Statement of Original Charge.
(4)The statement of original charge that was posted on the Auditor-Controller (ACO) website had not been updated at time of publishing the
19/20 CAFR. The number reported in the 'taxes levied' column has now been adjusted to accurately reflect the ACO number, which
subsequently changed the percent collected as well.
Source: County of Riverside Auditor Controller's Office
$0
$1
$2
$3
$4
$5
$6
$7
$8
$9
2015 2016 2017 2018 2019 2020(4) 2021 2022 2023 2024
Property Tax Collections
(in millions)
568
CITY OF LA QUINTA, CALIFORNIA
Ratios of Outstanding Debt by Type (1)
Last Ten Fiscal Years
(in dollars)
2015 2016 2017 2018 2019
103,869$ 155,395$ 530,163$ 667,035$ 757,971$
668,933 649,698 628,448 - -
1,367,344 1,325,596 1,280,221 - -
Notes Payable- Eisenhower Drive Property - - 2,250,000 1,125,000 -
- - - - -
2,405,000 1,850,000 1,265,000 650,000 -
Total Governmental 4,545,146 3,980,689 5,953,832 2,442,035 757,971
Leases - - - - -
Total Business-Type Activities - - - - -
Total Primary Government 4,545,146 3,980,689 5,953,832 2,442,035 757,971
Population - State Department of Finance January 1 39,694 39,977 40,677 41,204 40,389
Number of Households 24,150 24,432 24,544 24,643 24,764
Median Household Income 97,526 99,157 104,749 107,447 117,802
Percentage of Personal Income 0.19%0.16%0.23%0.09%0.03%
Debt Per Capita 115 100 146 59 19
Governmental Activities:
Leases
City Hall Lease Revenue Bonds
Fiscal Year Ended
Business-type Activities:
Subscription IT Liabilities
USDA Loan
Provident Savings Loan
Notes:
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
Leases for business-type activities were added in FY 2022 as a result of GASB 87.
Source: City of La Quinta; HDL, Coren & Cone
569
TABLE 15
2020 2021 2022 2023 2024
761,790$ 459,275$ 184,727$ 53,662$ 91,795$
-----
-----
-----Notes Payable- Eisenhower Drive Property
---495,674 282,309
-----
761,790 459,275 184,727 549,336 374,104 Total Governmental
--565,837 315,520 123,859 Leases
--565,837 315,520 123,859 Total Business-Type Activities
761,790 459,275 750,564 864,856 497,963 Total Primary Government
40,660 41,247 37,860 37,979 38,370 Population - State Department of Finance January 1
24,957 25,177 23,796 -24,679 Number of Households
120,097 121,816 119,479 -134,351 Median Household Income
0.00%0.01%0.03% 0.03%0.02% Percentage of Personal Income
-11 20 23 13 Debt Per Capita
City Hall Lease Revenue Bonds
Governmental Activities:
Subscription IT Liabilities
Leases
USDA Loan
Provident Savings Loan
Fiscal Year Ended
Business-type Activities:
-
20
40
60
80
100
120
140
160
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
115
100
146
59
19
-
11
20 23
13
Debt Per Capita
570
CITY OF LA QUINTA, CALIFORNIA TABLE 16
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(in dollars)
Fiscal Year
Ended June
30,
City Hall
Lease
Obligation
Local Agency
Bonds
Tax Allocation
Bonds Total
Percent of
Assessed
Value (2)
Per Median
Household
Income
2015 2,405,000 - - 2,405,000 0.02%20
2016 1,850,000 - - 1,850,000 0.02%45
2017 1,265,000 - - 1,265,000 0.01%31
2018 650,000 - - 650,000 0.01%6
2019 - - - - 0.00%-
2020 - - - - 0.00%-
2021 - - - - 0.00%-
2022 - - - - 0.00%-
2023 - - - - 0.00%-
2024 - - - - 0.00%-
Outstanding General Bonded Debt (1)
Notes:
(1)General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds
(of which the City has none)
(2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.
Source:City of La Quinta
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
0.02%0.02%0.01%0.01%0.00%0.00%0.00% 0.00%
0.00% 0.00%
General Bonded Debt as a Percent of Assessed Value
571
CITY OF LA QUINTA, CALIFORNIA TABLE 17
Direct and Overlapping Debt
June 30, 2024
(in dollars)
Total Assessed Valuation (1)18,246,799,848$
Overlapping Debt (3)
16.53%664,990,000$ 109,936,147$
51.16%207,760,779 106,292,492
20.17%349,520,000 70,487,698
88.91% 305,000 271,182
86.46%510,000 440,921
287,428,440
4.60% 652,187,035$ 29,994,082$
4.60%670,785,000 30,849,402
51.16%34,227,380 17,511,070
20.17% 7,775,000 1,567,984
Desert Recreation District General Fund Obligations 26.94%1,194,811 321,930
Total Overlapping General Fund Debt 80,244,468
Overlapping Tax Increment Debt
Successor Agencies 12.543% - 100%432,955,065 263,624,455
Total Overlapping Tax Increment Debt
Total Gross Overlapping Debt 631,297,363
Less: Riverside County Supported Obligations -
Total Net Overlapping Debt 631,297,363
374,104$ 374,104
374,104
631,671,467$
Estimated Share of
Overlapping Debt
Outstanding Debt
6/30/24
Percentage
Applicable (2)
Overlapping Tax and Assessment Debt
Desert Community College District
Coachella Valley Unified School District
Desert Sands Unified School District (DSUSD)
Total Overlapping Tax and Assessment Debt
Overlapping General Fund Debt
Riverside County General Fund Obligations
Riverside County Pension Obligations
Coachella Valley Unified School District Certificates of Participation (COP)
Direct General Fund Debt
Total Direct General Fund Debt
DSUSD Community Facilities District No. 1
Total Net Combined Direct and Overlapping Debt
Coachella Valley Water District Assessment District 68
City of La Quinta General Fund Obligations
Desert Sands Unified School District COP
Notes:
(1) Total assessed valuation is from the Equalized Assessor report which includes homeowner exemptions.
(2)For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were
estimated by determining the portion of the overlapping district's taxable assessed value that is within the city's boundaries divided by the district's total taxable assessed
value.
(3)Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt
of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and
repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However,this does not imply that every taxpayer is a
resident, and therefore responsible for repaying the debt of each overlapping government.
572
CITY OF LA QUINTA, CALIFORNIA
Legal Debt Margin Information
Last Ten Fiscal Years
(in dollars)
2015 2016 2017 2018 2019
Assessed valuation (1)11,369,346,292$ 11,930,906,878$ 12,457,435,999$ 12,867,519,997$ 13,351,737,881$
Conversion Percentage 25%25%25%25%25%
Adjusted assessed valuation(2)2,842,336,573 2,982,726,720 3,114,359,000 3,216,879,999 3,337,934,470
Debt limit percentage (2)15%15%15%15%15%
Debt limit 426,350,486 447,409,008 467,153,850 482,532,000 500,690,171
- - - - -
Legal debt margin 426,350,486$ 447,409,008$ 467,153,850$ 482,532,000$ 500,690,171$
0.0%0.0%0.0%0.0%0.0%
Fiscal Year
Total debt applicable to the limit as a
percentage of debt limit
General obligation bonds (3)Total net debt applicable to limit
Notes:
(1) Assessed Valuation is from the Equalized Auditor's Net report which excludes the homeowner exemptions
(2)Section 43605 of the Government Code of the State of California limits the amount of indebtedness for public improvements to 15% of the gross
assessed valuation or property. However, this provision was enacted when assessed valuation was based on 25% of market value. Effective with the
1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations
shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in
effect at the time that the legal debt margin was enacted by the State. This is the equivalent of 3.75% of the full assessed value.
(3)The City of La Quinta has no general bonded indebtedness.
573
TABLE 18
2020 2021 2022 2023 2024
13,980,319,465$ 14,359,765,558$ 15,163,622,940$ 16,667,089,894$ 18,200,952,648$ Assessed valuation (1)
25%25%25%25%25%
3,495,079,866 3,589,941,390 3,790,905,735 4,166,772,474 4,550,238,162
15% 15% 15% 15% 15%
Debt limit percentage (2)
524,261,980 538,491,208 568,635,860 625,015,871 682,535,724 Debt limit
Total net debt applicable to limit
- - - - - General obligation bonds (3)
524,261,980$ 538,491,208$ 568,635,860$ 625,015,871$ 682,535,724$ Legal debt margin
0.0% 0.0% 0.0% 0.0% 0.0%
Fiscal Year
Total debt applicable to the limit
as a percentage of debt limit
574
CITY OF LA QUINTA, CALIFORNIA TABLE 19
Pledged-Revenue Coverage (1)
Last Ten Fiscal Years
(in dollars)
Principal Interest
2015 673,046 - 673,046 525,000 148,046 1.00
2016 673,075 - 673,075 555,000 118,076 1.00
2017 671,441 - 671,441 585,000 86,441 1.00
2018 668,141 - 668,141 615,000 53,141 1.00
2019 668,038 - 668,038 650,000 18,038 1.00
2020 - - - - - -
2021 - - - - - -
2022 - - - - - -
2023 - - - - - -
2024 - - - - - -
.
Debt ServiceLess Other
Debt
Payments
Net Lease
Revenue
Fiscal Year
Ended June 30,
Coverage
Ratio (3)
Local Agency Revenue Bonds (City Hall Project)
Lease
Revenue (2)
Notes:
(1)Details regarding the city's outstanding debt can be found in the notes to the financial statements. The City of La Quinta
has no general bonded indebtedness.
(2)Lease revenues consist of payments from the City General Fund and Civic Center Development Impact Fee Fund.
(3)Coverage ratio is a measure of the City's ability to meet its obligation. A ratio of greater than or equal to one indicates that
sufficient revenue has been generated to satisfy the debt service requirements. The ratio is calculated as total available
revenue (net lease revenue) divided by total debt service requirements (principal and interest) .
Source:City of La Quinta
575
CITY OF LA QUINTA, CALIFORNIA TABLE 20
Demographic and Economic Statistics
Last Ten Calendar Years
Sources 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
(3) 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71
(1)(3) 39,240 39,769 40,065 40,217 40,389 40,660 41,247 37,860 37,979 38,370
(4) $97,526 $99,157 $104,749 $107,447 $117,802 $120,097 $121,816 $119,479 $130,398 $134,351
(1) 24,150 24,432 24,544 24,643 24,764 24,957 25,177 23,796 24,233 24,679
(1) 2.60 2.62 2.64 2.63 2.68 2.60 2.60 2.60 2.34 2.32
(3) $37,510 $37,846 $39,288 $39,999 $42,931 $46,248 $47,986 $52,632 $53,899 $57,910
(2) 17,483 18,033 18,617 18,917 19,142 19,267 19,083 19,850 19,942 20,133
(2) 16,675 17,175 17,533 18,000 18,308 17,800 17,483 18,892 19,175 19,150
(2) 4.62% 4.76% 5.82% 4.85% 4.36% 7.61% 8.44% 4.83% 3.85% 4.88%
(3) 45.1 45.3 45.7 46 46.4 47.1 47.9 48.6 49.6 51Median age
Calendar Year
Mean Household Income (in dollars)
Number of Dwelling Units
Persons per Household
Labor Force
Per Capita Income
Employment
City Land (Sq Miles)
Population
Unemployment Rate
Sources:
(1) State of California Department of Finance; State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State, Sacramento, California,
as of 1/1/2024. The estimates incorporate 2020 Census counts.
(2) State of California Employment Development Department Website. Previous years' data updated in 2018/19 to utilize 12-month average and final numbers. Rise in average
unemployment rate for 2019/20 was due to double digit unemployment at end of fiscal year due to the Coronavirus pandemic.
(3) HdL, Coren & Cone
(4) Mean Household Income from US Census Bureau American FactFinder report Table S1901 when available (years 2017-2023). Otherwise, calculated using "Persons per Household"
multiplied by "Per Capita Income".
24,150
24,432
24,544
24,643
24,764
24,957
25,177
23,796
24,233
24,679
17,000
19,500
22,000
24,500
27,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Number of Dwelling Units
0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00%
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Unemployment Rate
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Mean Household Income
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Per Capita Income and Unemployment
Per Capita Income Unemployment Rate
576
CITY OF LA QUINTA, CALIFORNIA TABLE 21
Principal Employers
Current Year and Nine Years Ago
Activity Category
Number of
Employees
Percent of
Total
Employment Rank
Number of
Employees
Percent of Total
Employment
Government 1 1000-4999 5.01-25.07% 1 1,400 8.43%
Golf Resort 1 1000-4999 5.01-25.07% 3 1,214 7.31%
Golf Resort 2 500-999 2.51-5.01% 2 1,233 7.43%
Retailer 3 250-499 1.25-2.50% 5 246 1.48%
Retailer 3 250-499 1.25-2.50% 4 360 2.17%
Healthcare 4 100-249 0.50-1.25%
Retailer 4 100-249 0.50-1.25% 6 181 1.09%
Retailer 4 100-249 0.50-1.25%
Retailer 4 100-249 0.50-1.25% 7 152 0.92%
Golf Resort 4 100-249 0.50-1.25%
Golf Resort 4 100-249 0.50-1.25% 8 128 0.77%
Retailer 4 100-249 0.50-1.25% 9 120 0.72%
Retailer 4 100-249 0.50-1.25%
Golf Resort 4 100-249 0.50-1.25%
Retailer 10 100 0.60%
Total employment listed 4,200-14,983 21.06-75.13%5,276 31.78%
Total City Employment - July 1 20,133 16,600
Fiscal Year 2014-15
Quarry at La Quinta
Employer
Fiscal Year 2022-23
La Quinta Resort
Eisenhower George & Julia Argyros Center
Wal-Mart Super Center
Rancho La Quinta
Stater Bros
Target
Von's
(1)Desert Sands Unified School District
Costco
(2)PGA West and Citrus Club
Tradition Golf Course
Lowe's
Home Depot
Kohl's
Notes:
For fiscal year 2022-23, the City has changed the formatting of employment reporting to reflect a category 'range' that businesses fall into, rather than an
exact number. It was becoming increasingly difficult to obtain employment numbers from some local establishments as this is considered proprietary
information. Additionally, this data format matches what is reported by the EDD and sourced from DataAxle. Reporting in this manner reflects the true
seasonality of many of the jobs in our community, as employment at many of these firms is likely highest in the winter months when the population is at its
peak.
(1)Desert Sands Unified employs approximately 4,000 people district-wide, of which the following locations are located in La Quinta: the District
Administrative Offices, La Quinta High School, La Quinta Middle School, Benjamin Franklin Elementary, and Truman Elementary
(2) PGA West and Citrus Club are accounted for as one entity and as such, their employment numbers are reported together; the combined entities account
for 9 golf courses, 5 clubhouses, 2 private clubs, and multiple restaurants.
Source: Data Axle, LinkedIn, company websites, California EDD
577
CITY OF LA QUINTA, CALIFORNIA TABLE 22
Full-time City Employees
by Function
Last Ten Fiscal Years
2015 2016(1)2017 2018 2019 2020 2021(2)2022 2023 2024(3)
7.00 4.00 4.00 5.00 7.00 8.00 8.00 8.00 8.00 13.00
4.00 3.00 3.00 5.00 5.00 4.00 4.00 4.00 6.00 6.00
8.00 7.00 7.00 8.00 8.00 8.00 9.00 9.00 9.00 10.00
11.65 - - - - - - - - 9.00
- - - - - - - - - 10.00
- - - - - - - - - -
20.00 - - - - - - - - -
21.35 - - - - - 27.00 27.00 27.00 31.00
- 18.00 18.00 18.00 18.00 23.00 19.00 20.00 21.00 -
- 27.00 27.00 29.00 32.00 33.00 18.00 18.00 20.00 21.00
- 19.00 19.00 19.00 19.00 19.00 - - - -
Total 72.00 78.00 78.00 84.00 89.00 95.00 85.00 86.00 91.00 100.00
Facilities
Finance
Community Services
Design and Development
Community Resources
Planning and Development
Community Development
Public Works
City Manager Office
City Clerk
Function
Public Safety
Fiscal Year
Notes:
The City of La Quinta contracts with the County of Riverside for Police Services and with the California Department of Forest ry through a contract with the County of Riverside for Fire Services.
In addition, the City-owned Golf Course is operated by Landmark Golf. These positions have not been included as these positions are not City employees.
(1) During FY 2015-16 the City was subject to a major reorganization in an attempt to improve efficiency and controls that effectively terminated the Community Services, Community
Development, and Public Works departments. Following is a brief description of the reorganization for each department:
a)The Community Resources department has taken over specific roles of the prior Community Development and Community Services departments including, but not limited to human
resources, police, fire, library, museum, recreation, marketing, code compliance, animal control, and emergency services.
b)The Design and Development department has taken over specific roles of the prior Community Development, Public Works, and Finance departments including, but not limited to
customer service, business and animal licensing, planning, building, engineering services, and development services.
c)The Facilities department has taken over specific roles of the prior Community Services and Public Works departments including, but not limited to , parks, streets, buildings, lighting and
landscaping.
(2) During FY 2020-21 the City created the Public Works Division, consisting of the Facilities Division as well as Public Works, Engineering, and Capital Improvement (which were moved out of
Design & Development). In addition, there were impacts due to the novel Coronavirus pandemic that led to a reduction in work force.
(3) During FY 2023-24, the Community Resources Division was split into Community Services and Public Safety, with Human Resources moving under the purview of the City Manager's office.
-
10.00
20.00
30.00
40.00
50.00
60.00
70.00
80.00
90.00
100.00
2015 2016(1) 2017 2018 2019 2020 2021(2) 2022 2023 2024(3)
72.00
78.00 78.00
84.00
89.00
95.00
85.00 86.00
91.00
100.00
Total Full-Time City Employees
578
CITY OF LA QUINTA, CALIFORNIA TABLE 23
Operating Indicators
by Function
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020(3)2021(3)2022 2023 2024
Finance:
Number of Animal Licenses Processed (1)1,374 ---- - - - - -
Number of Accounts Payable Checks Processed 3,833 4,153 3,835 3,621 3,879 3,855 2,998 3,014 3,196 2,902
Number of investment purchases 21 22 20 61 56 49 32 93 98 85
Par value of investments 128,990,447$ 137,594,669$ 139,613,063$ 150,117,079$ 163,665,838$ 170,194,404$ 187,171,960$ 223,319,336$ 248,005,525$ 280,479,484$
Number of cleared checks 4,004 4,167 3,932 3,813 3,875 3,962 2,977 2,989 3,078 2,962
Number of bank wires, drafts, and EFTs(4)54 41 44 64 68 57 412 504 568 569
City Clerk:
Contracts Processed 238 282 199 243 266 297 217 232 226 257
Documents Notarized 203 157 99 128 74 90 184 256 143 105
Documents Recorded with County 106 112 56 67 45 39 43 150 91 29
Subpoenas and Claims Processed 37 10 8 12 18 15 15 18 27 25
Records Requests Fulfilled and Recorded 580 518 743 572 602 633 847 1,205 1,201 1,061
Pages of Electronic Documents Archived(1)164,847 233,182 214,384 593,991 970,894 753,291 190,113 176,426 131,141 179,239
Public Works:
Encroachment permits issued 127 54 123 121 140 121 138 196 163 150
Request for services (1)1261 3,440 3,207 2,652 2,194 1,938 2,041 1,732 2,983 3,308
Community Development:
Number of Active Business Licenses (1)4,452 3,368 3,681 3,707 3,806 3,592 3,267 3,414 3,630 2,632
Permits:
Single family Detached 176 108 92 142 122 218 157 467 407 91
Single family Attached 4 7.00 7.00 6 14 1 0 27 4 0
Residential Pool 255 217 170 211 243 237 337 424 369 314
Wall/Fence 328 257 209 268 223 312 244 412 504 334
Other 1,316 1,230 1,258 1,571 1,655 1,401 1,619 2,192 2,474 2,168
Garage Sale Permits (1)1,290 1,109 1,024 928 959 604 351 461 343 551
Total Permits 3,369 2,928 2,760 3,126 3,216 2,773 2,708 3,983 4,101 3,458
Code Compliance (1):
Animal Control Incidents Handled (1)1,085 0 --52 42 30 10 19 16
Vehicle abatements 85 255 212 224 184 149 79 114 108 71
Weed abatements 45 57 114 128 80 65 53 74 44 59
Nuisance abatements/Property Maintenance 557 1,037 1,180 1,122 921 821 403 952 776 666
All Other (2)-1,432 806 888 1,159 1,591 1,511 1,320 1,071 1,192
Community Services:
Library activities:
Number of Visits 73,924 182,913 190,747 152,725 132,947 84,042 25,950 65,259 80,364 93,258
Books checked out 263,047 234,340 254,323 250,636 241,450 122,084 63,198 149,001 150,286 164,137
Cards Issued 2,418 2,179 2,248 2,276 2,251 919 886 1,610 1,827 2,060
Number of School Children Visiting 1,562 2,947 4,680 4,528 3,303 3,708 10,221 2,435 5,968 9,276
Volunteer Hours 1,917 2,169 2,248 2,314 2,138 1,173 0 524 853 1,233
Senior Center/Wellness Center (1) :
Number of visits 23,871 62,820 74,141 87,294 82,477 41,934 4,725 20,065 30,007 44,680
Volunteer Hours 1,279 1,585 1,420 1,333 1,148 506 0 0 84 234
Recreation activities:
Participants:
Leisure Classes(5)1,322 2,241 2,278 2,168 2,039 864 269 15,538 35,786 31,265
Special events 6,460 8,185 7,783 10,449 12,650 4,950 390 4,685 9,929 7,210
Adult Sports 5,487 7,192 6,695 6,136 5,932 3,644 0 492 1,379 1,157
Golf course:
Golf rounds played 41,904 45,104 43,085 42,590 44,949 33,407 39,073 44,329 44,438 42,664
Average Green fee 69.65$ 66.87$ 66.80$ 71.88$ 72.02$ 71.23$ 79.63$ 92.53$ 92.39$ 102.60$
Planning and Development:
Number of residential units approved 208 40 120 0 114 92 212 132 429 316
Commercial square footage approved 79,092 13,000.00 391,914 7,599 102,552 3,162 152,133 15,537 32,071 73,655
Fiscal Year
Notes:(1) Data on this table may vary from year to year due to restructuring, personnel, and systems changes that have taken place at the city over the past five years. Examples include animal licensing and control contracted to
County of Riverside May 2015, business licenses and garage sale permits transferred to Community Development Department, tracking system for active business licenses updated, vacation rental requirements for permits
changed, Codes Department began using GoEnforce tracking software, Public Works Department expanded use of GoRequest system, City Clerk's office completed project to archive all old documents and plans, and has now
transitioned archiving documents electronically, and the Senior Center became the Wellness Center in 2015.
(2)"All Other" category includes building codes, business license, commercial, hazardous conditions, health/safety, other, parking, vacation rentals, and zoning. For 2016, data was annualized using the seven months of actual
"total closed incidents" provided by GoEnforce.
(3) Declines in the reported numbers for the Library, Wellness Center, and any related recreational activities are due to facility closures and restrictions as a result of the novel Coronavirus pandemic. For 2021, 'School Children
Visiting' the library includes virtual storytime attendance.
(4)Previously reported only wires, has been updated to include all forms of electronic payment types.
(5)Leisure Classes line includes X-park and Fritz Burns Pool activity participants starting in 2021-22.
579
CITY OF LA QUINTA, CALIFORNIA TABLE 24
Capital Asset Statistics
by Function
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Public Works:
128 128 128 128 128 129 129 129 129 129
34 34 36 36 36 79 81.1 81.1 82.6 83.6
277 281 372 372 372 372 372 372 382 382
54 54 54 54 54 50 50 50 50 51
3,018 3,018 5,758 5,758 5,408 4,808 4,808 4,808 4,858 4,858
13 13 13 13 13 13 13 13 13 13
Parks and Recreation:
Parks(3)13 13 13 13 13 14 14 17 17 18
218 218 218 218 218 - - - - -
40 40 40 40 40 - - - - -
238 238 235 235 235
114 114 111 111 111
17 17 17 17.4 17.4 17.4
1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1
Public Safety:
Fire Stations 3 3 3 3 3 3 3 3 3 3
Golf Course:
1 1 1 1 1 1 1 1 1 1
Fiscal Year
Bikepaths (miles) (1)
Streets (miles)
Senior/Wellness Center
Museum
Library
Municipal golf courses
Undeveloped Park Acreage
Park Acreage
Traffic signals
Traffic signs
Bridges
Streetlights (2)
Hiking Trails (miles)
City-Owned Acres(3)
City-Improved Acres(3)
Notes:
(1) Bike path miles were updated to include both Class I (off-street) and Class II (on-street, painted bike lanes) bicycle paths in 2015; the City has been adding Class II
through various projects and the 2020 number has been updated accordingly.
(2)In fiscal year ending 2009 street lights at intersections were included for the first time. Additionally, the decorative streetlights in Old Town were added for the first time in
2017.
(3)In fiscal year 2019-20, the City added one public park, the SilverRock Event Site. In 2020, the City aligned reporting with the Developmental Impact Fee Study from
August 2019 which identifies parks as 'City-Owned' and 'City-Improved' by acreage in Table 3.1. In 2021-22, the City added one public park, the X-park. Additionally, the
park count now includes two sports fields owned by Desert Sands Unified School District but maintained by the City. These pa rks were already included in the "city-
improved acres" line. In fiscal year 2023-24, the City added a small park in the Cactus Flower area.
580
CITY OF LA QUINTA, CALIFORNIA TABLE 25
Schedule of Insurance in Force
June 30, 2024
Company Name Policy Number Coverage Limits Term Premium
National Union Fire Insurance 01-309-02-02 Crime, Forgery, Fraud $1 Million 07/01/23 to 07/01/24 $1,800
Alliant Insurance Services, Inc
California Self-Insured All Risk Property Insurance $25 Million 07/01/23 - 07/01/24 $187,527
Joint Powers Pool Including Auto Physical Damage, Single Limit per Occurrence
Insurance Authority Terrorism, Boiler & Machinery subject to other sublimits
Earthquake
Real & Personal Property
Including Contingent Tax Interruption
California Self-Insured Comprehensive General $50 Million 07/01/23 - 07/01/24 $395,165
Joint Powers Pool and Automobile Liability Single Limit per Occurrence
Insurance Authority
California Self-Insured Workers' Compensation $10 Million 07/01/23 - 07/01/24 $269,483
Joint Powers Pool Per Occurrence
Insurance Authority
Source:City of La Quinta
581
582
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: RECEIVE AND FILE FISCAL YEAR 2024/25 BUDGET UPDATE
REPORT AND APPROVE THE RECOMMENDED BUDGET ADJUSTMENTS
RECOMMENDATION
Receive and file fiscal year 2024/25 Budget Update Report and approve the recommended
budget adjustments.
EXECUTIVE SUMMARY
The Fiscal Year (FY) 2024/25 Budget Update Report (Attachment 1) provides an
update of the City’s fiscal activities through May 2025.
The Budget Update Report includes revenue and expenditure adjustments in eighteen
funds, inclusive of the General Fund.
FISCAL IMPACT
Staff recommended adjustments are:
BACKGROUND/ANALYSIS
Throughout the fiscal year each Department monitors their budget and proposes
adjustments to reflect current conditions and ongoing operational needs. Requests are
Fund #Fund Name Revenue Expenses
101 General Fund 5,810,000.00$ 700,000$
105 Disaster Recovery 270,000
201 Gas Tax 60,000
202 Library & Museum 225,000
215 Lighting & Landscaping 32,000
223 Measure A 70,000
241 Housing Authority 130,000
244 Housing Grants 68,000
247 Economic Development 60,000
249 Low/Mod Bond 85,000 100,000
250-252 Developer Impact Fee (multiple)(580,000)
401 Capital Improvements Programs 700,000 700,000
761 CERBT OPEB Trust 100,000
762 PARS Pension Trust 135,000
501 Facility & Fleet Replacement 120,000
502 Information Technology 170,000
TOTAL ADJUSTMENTS 7,455,000$ 1,500,000$
BUSINESS SESSION ITEM NO. 6
583
reviewed and discussed with the City Manager and Directors before recommendations are
presented in the Budget Update Report. Funds with no adjustments have been excluded.
ALTERNATIVES
Council could delay, modify, or reject the requested budget amendments.
Prepared by: Claudia Martinez, Finance Director/City Treasurer
Approved by: Jon McMillen, City Manager
Attachment: 1. FY 2024/25 Budget Update Report
584
Fiscal Year 2024/25 Budget Update Report
SUMMARY
The annual budget remains a dynamic financial tool that allows for flexibility in response to
evolving operational needs and updated fiscal projections. This second budget update
continues the City’s commitment to transparency and prudent fiscal management by presenting
recommended adjustments based on current-year activity.
As with the first update, this report provides an overview of select funds requiring adjustments.
Funds with no recommended changes have been excluded. Adjustments are primarily driven
by year-to-date revenues, actual expenditures, and refined programmatic needs.
This report also serves as a key component of the development process for the FY 2025/26
budget, offering insight into financial trends and ensuring informed decisions as the City
prepares for the next fiscal year. Recommended changes for the General Fund are outlined in
Exhibit 1, while proposed adjustments to Special Revenue and other funds are detailed in
Exhibit 2.
GENERAL FUND REVENUE & EXPENDITURE ADJUSTMENTS
General Fund revenue adjustments total $5,810,000, with $700,000 in expenditure adjustments.
These changes reflect updated projections based on the prior fiscal year’s actuals and current
year-to-date activity.
Tax Revenues
Property Taxes - An increase of $450,000 in Property Tax Revenue and $1,080,000 in No-Low
City Property Tax is recommended, reflecting growth in assessed property values. This increase
is driven by higher sales prices recorded in 2024, which is the basis for the 2024/25 assessment
roll. An increase of $750,000 in Redevelopment Property Tax Trust Fund (RPTTF) payments is
recommended due to current year-to-date activity. These property tax payments reflect
distribution of residual amounts after recognized obligations of the former RDA’s have been paid
and are coming in higher than original estimates due to current real estate market trends.
Description Revenues Expenses
Tax Revenues 2,555,000$ -$
Use of Money & Property 2,900,000 -
Charges for Services 190,000 -
Licenses & Permits 165,000 -
Centralized Services - 700,000
TOTAL ADJUSTMENTS FOR GF 5,810,000$ 700,000$
ATTACHMENT 1
585
Transient Occupancy Tax (TOT) – Current Short Term Vacation Rental TOT revenue
projections were conservative when the budget was adopted, given the unknown impacts of the
economy. The recommended increase of $275,000 for Short-Term Vacation Rental TOT is
based on actual revenue collections this fiscal year.
Use of Money and Property – The increase of $2.9 million in Allocated Interest reflects the rate
environment generating higher yields than initially anticipated. The City has worked diligently to
leverage highly restricted investments under these market conditions by ensuring idle funds are
generating income and will continue these efforts into FY 2025/26.
Charges for Services – An increase of $90,000 in Public Works Development Plan Check Fees
and $100,000 in Building Plan Check Fees are based on current year-to-date activity in private
residential tract developments and commercial projects.
Licenses and Permits – An increase of $85,000 in Building Permits and $80,000 in
Public Works Permits are recommended based on stronger-than-anticipated year-to-date
activity. These revenues were initially conservatively budgeted due to economic uncertainty.
Expenditure adjustments are recommended for unanticipated items to ensure enhanced
services and needs can be provided and enable departments to end the year within budget
appropriations. The only division requiring adjustments at this time is as follows:
Centralized Services – A $700,000 transfer from the General Fund to the Capital Improvement
Program Fund is recommended to fund the Signal and Crosswalk Improvements Project,
approved by Council on June 3, 2025. This project includes pedestrian safety enhancements at
three locations: X-Park on Dune Palms Road, Avenue 52 and Avenida Bermudas (near Fritz
Burns Park), and a traffic signal modification at Dune Palms Road and Highway 111.
The funding covers design, inspection, construction, and contingency costs. Additional funding
is necessary to proceed with procurement and installation efforts in alignment with Highway 111
construction timelines, address pole installation at X Park, and expedite improvements near Fritz
Burns Park.
SPECIAL REVENUE FUNDS & INTERNAL SERVICE FUNDS
Revenue adjustments of $1,645,000 and expenditure adjustments of $800,000 for Special
Revenue and Internal Service Funds are summarized in the chart below and are explained in
further detail:
586
A majority of fund revenues are increasing due to current investment trends, resulting in a total
of $1.325 million in additional interest revenue. In addition to these revenue increases, the
following updates are recommended and listed by fund:
Lighting and Landscaping Fund (215) – An adjustment of $32,000 is due to additional
reimbursements from the Coachella Valley Water District (CVWD) for the Washington Street,
Jefferson Street, and Highway 111 joint median maintenance project.
Housing Authority Fund (241) – An increase of $30,000 in Professional Services to account
for a contract increase related to housing compliance and monitoring services as approved by
Council.
Housing Grants (244) – An increase of $68,000 in state government revenue is recommended
to reflect Local Early Action Planning (LEAP) grant funding received in support of costs
associated with the City’s housing, land use, and safety element update efforts.
Low/Mod Bond Fund-Housing (249) – An additional $100,000 is included to cover the costs
associated with utility improvements for future affordable housing development on vacant
property on the northeast corner of Highway 111 and Dune Palms Road.
Development Impact Fee (DIF) Funds (250-252) – For Funds 250-252, a combined decrease
in the amount of $580,000 is due to decreased building activity as compared to FY 2023/24 and
reflects current year trends.
Fund Name Revenues Expenses
Disaster Recovery 270,000$ -$
Gas Tax 60,000 -
Library & Museum 225,000 -
Lighting and Landscaping 32,000 -
Measure A 70,000
Housing Authority 130,000
Housing Grants 68,000
Economic Development 60,000
Low/Mod Bond Fund-Housing 85,000 100,000
Transportation DIF (400,000)
Parks & Recreation DIF (105,000)
Civic Center DIF (75,000)
Capital Improvements Program 700,000 700,000
CERBT OPEB Trust 100,000
PARS Pension Trust 135,000
Facility & Fleet Replacement 120,000
Information Technology 170,000 -
TOTAL ADJUSTMENTS 1,645,000$ 800,000$
587
Capital Improvement Program Fund (401) – A $700,000 transfer in from the General Fund is
to account for the project budget costs related to the Signal and Crosswalk Improvements
Project, approved by Council on June 3, 2025. This funding supports the full project budget,
including costs for design, inspection, construction, and contingency, as outlined in the
corresponding expenditure adjustments.
Information Technology Fund (502) – An increase of $70,000 in revenue is recommended for
the Technology Enhancement Surcharge, which is calculated as 5% of permit fees. This
adjustment reflects higher-than-anticipated year-to-date activity.
This budget update reflects meaningful progress in delivering on Council priorities through
timely investment in critical infrastructure and community initiatives. By adjusting revenues and
expenditures based on actual activity, the City remains responsive to both emerging
opportunities and fiscal risks. These refinements not only support operational continuity and
service delivery but also demonstrate the City’s readiness to adapt and invest strategically as
we transition into the next fiscal year.
588
City of La Quinta FY 2024/25 Recommended Budget Adjustments
Exhibit 1
Account No. Description Revenues Expenses
REVENUE
Tax Revenues
101-0000-40310 Property Tax Revenue 450,000
101-0000-40311 No-Low City Property Tax 1,080,000
101-0000-40315 RPTTF Pass Through 750,000
101-0000-41401 TOT- Short Term Vacation Rentals 275,000
Use of Money & Property
101-0000-41900 Allocated Interest 2,900,000
Charges for Services
101-0000-42810 Public Works Development Plan Check Fees 90,000
101-0000-42600 Building Plan Check Fees 100,000
Licenses and Permits
101-0000-42400 Building Permits 85,000
101-0000-43632 Public Works Permits 80,000
EXPENSES
Centralized Services
101-1007-99900 Transfers Out - For CIP Project
700,000
TOTAL GENERAL FUND 5,810,000 700,000
General Fund (101)
589
City of La Quinta FY 2024/25 Recommended Budget Adjustments
Exhibit 2
Account No. Description Revenues Expenses
Fund 105 Disaster Recovery
105-0000-41900 Allocated Interest 270,000
Fund 201 Gas Tax Fund
201-0000-41900 Allocated Interest 60,000
Fund 202 Library & Museum
202-0000-41900 Allocated Interest 225,000
Fund 215 Lighting & Landscape
215-0000-42305 Miscellaneous Reimbursement 32,000
Fund 223 Measure A
223-0000-41900 Allocated Interest 70,000
Fund 241 Housing Authority
241-9101-41900 Allocated Interest 100,000
241-9101-60103 Professional Services 30,000
Fund 244 Housing Grants
244-0000-41710 State Gov't Revenue 68,000
Fund 247 Economic Development
247-0000-41900 Allocated Interest 60,000
Fund 249 Low/Mod Bond Fund
249-0000-41915 Non-Allocated Interest 85,000
249-0000-80050 Affordable Housing Project Development 100,000
Fund 250 Transportation DIF
250-0000-43200 Developer Fees (400,000)
Fund 251 Parks & Recreation DIF
251-0000-43200 Developer Fees (105,000)
Fund 252 Civic Center DIF
252-0000-43200 Developer Fees (75,000)
Fund 401 Capital Improvement Programs
401-0000-49500 Transfers In- from General Fund 700,000
401-0000-60188 Construction 550,000
401-0000-60108 Technical 15,000
401-0000-60185 Design 75,000
401-0000-60510 Contingency 60,000
Fund 761 CERBT OPEB Trust
761-0000-41915 Non-Allocated Interest 100,000
Fund 762 PARS Pension Trust
762-0000-41915 Non-Allocated Interest 135,000
Account No. Description Revenues Expenses
Fund 501 Facility & Fleet Replacment
501-0000-41900 Allocated Interest 120,000
Fund 502 Information Technology Fund
502-0000-41900 Allocated Interest 100,000
502-0000-43611 Technology Enhancement Surcharge 70,000
TOTAL 1,645,000 800,000
Special Revenue Funds
Internal Service Funds
590
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26
BUDGET AND ESTABLISH THE CITY’S APPROPRIATIONS LIMIT
RECOMMENDATION
Adopt a resolution to approve the fiscal year 2025/26 Budget and establish the City’s
appropriations limit.
EXECUTIVE SUMMARY
The 2025/26 Proposed Budget consists of the City, Housing Authority, Financing
Authority, and Capital Improvement budgets and incorporates Council direction
provided during study sessions.
At the June 4, 2025 meeting, the Financial Advisory Commission (FAC)
approved the use of additional Measure G reserves funding in the amount of
$600,000 for fiscal year (FY) 2025/26 capital improvement projects.
The Capital Improvement Program (CIP) is a five-year program that identifies the
scope, budget, and schedule for capital projects encompassing street, park,
facility, and infrastructure projects; only year one is funded with this action
($25,193,033).
The Financial Advisory Commission and Housing Authority Commission have
unanimously approved the recommended budget.
FISCAL IMPACT
The Proposed Budget anticipates total revenues of $148,130,533 and total expenditures
of $151,957,045 for all funds operated by the City. A summary of revenues and
expenses by fund is in Attachment 1, Exhibit C.
BACKGROUND/ANALYSIS
Attachment 1 provides a narrative of the FY 2025/26 Proposed Budget and includes the
following exhibits:
A – General Fund Revenues and Expenditures by Department/Division
B – Measure G Revenues and Expenditures Summary
C – Summary of Revenues and Expenditures by Fund for 2025/26
D – Fiscal Year 2025/26 CIP Summary
E – Fiscal Year 2025/26 Personnel Schedule
BUSINESS SESSION ITEM NO. 7
591
ALTERNATIVES
Council may further adjust the various appropriations included in the recommended
2025/26 Operating and Capital Improvement Program budgets.
Prepared by: Claudia Martinez, Finance Director/City Treasurer
Approved by: Jon McMillen, City Manager
Attachment: 1. FY 2025/26 Proposed Budget Overview
592
RESOLUTION NO. 2025 - XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF LA QUINTA, CALIFORNIA, ESTABLISHING THE
CITY’S APPROPRIATIONS LIMIT FOR FISCAL YEAR
2025/26 AND APPROVING A BUDGET FOR FISCAL
YEAR 2025/26
WHEREAS, each year the La Quinta City Council adopts a budget for Revenues
and Expenditures for the upcoming Fiscal Year; and
WHEREAS, the City Council desires to make provisions for a level of services
commensurate with the needs of the City; and
WHEREAS, the City Council has reviewed said budget and capital improvement
program and has had several public meetings to receive public input; and
WHEREAS, the City Council has, after due deliberation and consideration, made
such amendments in the proposed budget and capital improvement program as it
considers desirable; and
WHEREAS, Section 7910 of the Government Code of the State of California
provides that each year the governing body of each local jurisdiction shall, by resolution,
establish its appropriations limit for the following fiscal year; and
WHEREAS, Section 7902(b) of the Government Code sets forth the method for
determining the said appropriations limit, to be based upon the limit applicable for the
prior fiscal year and adjusted for changes in the cost-of-living and in City population.
NOW, THEREFORE, BE IT RESOLVED by the City of La Quinta to adopt, as
follows:
SECTION 1. The appropriations limit for the City of La Quinta established in
accordance with Section 7902(b) of the California Government Code, for Fiscal Year
2025/26 is $188,994,165 (Exhibit A).
SECTION 2. It is hereby found and determined that in compliance with
Government Code Section 7910, the documentation used in the determination of said
appropriations limit for Fiscal Year 2025/26 was available to the public in the Finance
Department of the City and in the Office of the City Clerk at least fifteen days prior to
this date.
SECTION 3. The Fiscal Year 2025/26 budget and capital improvement program
which is on file with the City Clerk is hereby approved.
593
Resolution No. 2025 – XXX
Budget Approval FY 2025/26
Adopted: June 17, 2025
Page 2 of 3
SECTION 4. Continuing Appropriations which remain unspent and were
authorized by Council in Fiscal Year 2024/25 are approved in the Fiscal Year 2025/26
budget in an amount not to exceed $3,054,200 (Exhibit B).
SECTION 5. Budget adjustment procedures are approved as follows:
A.Additional appropriations and the transfer of cash or unappropriated fund
balance from one fund to another shall be made only upon City Council
approval.
B. Transfers of budgeted appropriations between funds or capital projects shall
be made only upon City Council approval.
C. Transfers of budgeted appropriations between accounts within a department
or capital project may be made with the approval of the City Manager or his
designee.
D. Prior year budget continuing Appropriations and Encumbrances for
unexpended capital project and grant appropriations remaining from
uncompleted prior year capital projects and grant programs shall be made
with City Manager approval. These carry-over appropriations are for prior
year Council approved capital projects and shall not exceed the approved
project budget.
SECTION 6. The City Council, recognizing the need for maintaining Fund
Balance reserves has established a Reserve Policy. These funds cannot be
appropriated without the explicit approval of the City Council. Exhibit C General Fund
Reserves Overview shows estimated amounts, final amounts will be published in the
Fiscal Year 2024/25 Annual Comprehensive Financial Report (ACFR).
SECTION 7. The City Manager shall render a monthly report to the City Council
on the status of City operations as it relates to the approved budget and any
amendments thereto.
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta
City Council held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
594
Resolution No. 2025 – XXX
Budget Approval FY 2025/26
Adopted: June 17, 2025
Page 3 of 3
________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
595
(Page 1 of 2)
City of La Quinta
Gann Limit Appropriations Calculation
FY 2025/26
(1)(2)(3)(4) (5)(6)(7)(8)(9)
($)City's City's U.S. CPI % Change in Local % Change ($)($)
Prior Year Previous Year's Current Year's Population Annual Non-Residential In Per Current Year Compliance
Year Gann Limit Population Population % Change % Change Construction Capita Income Gann Limit Amounts
92-93 14,240,507 12,932 14,840 14.80% N/A 0.68%-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 4.29% 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% 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% 116,834,735 39,339,800
17-18 116,834,735 39,977 40,677 (2)1.25% N/A N/A 3.69% 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 3.62% 179,170,357 78,469,200
25-26 179,170,357 39,148 38,796 (2)-0.90% N/A N/A 6.44% 188,994,165 85,746,154
(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.
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.
596
(Page 2 of 2)
In 1979, Proposition 4, the "Gann" initiative, was passed. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of
revenue which can be spent by all entities of Government.
The Gann limit is adjusted annually by the following two factors:
Annual population change and the greater of the change in:
1) State Per Capita Income, or
2) The Local Assessment roll for local non-residential construction.
When a City reaches this limit, excess tax revenue must be returned to the State or Citizens through a process of refunds, rebates, or other means that
may be defined at that time. The Gann limit for the City of La Quinta has increased steadily since 1984 and still provides the City with a comfortable
operating margin. The revenue collection and spending limit for City of La Quinta FY 2025/26 is $188.9 million. "Proceeds of taxes" are projected to
be $85.7 million in FY 2025/26 allowing the City a margin of $103.2 million.
On the graph below, the highest bars represent the spending limit and the lower bars represent the appropriation of proceeds of taxes for fifteen years.
42098 0
18-19 0 40605 41204 1.48% N/A N/A 3.67%
GANN APPROPRIATIONS LIMIT ANALYSIS
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26
CITY OF LA QUINTA
SPENDING LIMIT VERSUS APPROPRIATION OF PROCEEDS OF TAXES
Spending Limit Appropriation of Proceeds of Taxes
597
Description/Program Account Number Account Name Estimated
Fiscal analysis for citywide projects 101-1002-60510 Contingency for Operations 200,000$
Marketing efforts to attract group business to hotels 101-1007-60536 TOT Resort Rebate Program 450,000$
Fire ladder truck purchase 101-2002-80101 Machinery & Equipment 400,000$
$ 1,050,000
Tree maintenance 215-7004-60673 Tree Maintenance/Palm Trees $ 500,000
Dune Palms Mobile Estates improvements 241-9104-72110 Building/Site Improvements $ 430,000
Homelessness Assistance Programs 243-0000-60532 Homelessness Assistance $ 49,200
Vehicle upgrades 501-0000-60675 Parts, Accessories and Upfits $ 75,000
Painting/repairs 501-0000-71103 City Bldg. Replacement/Repair $ 150,000
Audio visual upgrades for meeting rooms 502-0000-80100 Machinery & Equipment $ 200,000
Aging inventory upgrades 502-0000-80103 Computers $ 100,000
Park supplies and upgrades 503-0000-71060 Parks $ 500,000
$ 2,004,200
$ 3,054,200
ESTIMATED
General Fund (101)1,050,000$
Lighting & Landscape Fund (215)500,000$
Housing Authority Fund (241)430,000$
RDA Low-Mod Fund (243)49,200$
Facility & Fleet Replacement Fund (501)225,000$
Information Technology Fund (502)300,000$
Park Equipment & Facility Fund (503)500,000$
3,054,200$ TOTAL CARRYOVERS BY FUND
Continuing Appropriations/Carryovers from 2024/25 to 2025/26
GENERAL FUND CARRYOVERS
SPECIAL FUNDS CARRYOVERS
TOTAL CARRYOVERS FOR ALL FUNDS
NOTE: In June 2025 when the budget is adopted, all carryovers are estimates based on projected invoices to end fiscal year
2024/25. Upon completion of the final audit, Finance verifies account balances and makes additional carryover recommendations
based on current budgetary needs.
CARRYOVER TOTALS BY FUND
598
ESTIMATED COMMITTED & UNASSIGNED
FUND BALANCE
ESTIMATED AT
6-30-2025
LOAN PAYMENT
TO GENERAL
FUND FROM
SUCCESSOR
AGENCY
OPERATING
SURPLUS
/(SHORTFALL)
ESTIMATED AT
6-30-2026
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 55,000,000$ 2,860,747$ $ 20,066 57,880,813$
TOTAL ESTIMATED RESERVES 100,000,000$ 2,860,747$ $ 20,066 102,880,813$
SUMMARY
RESERVES 6/30/25 100,000,000$
NET CHANGE 2,880,813$
RESERVES 6/30/25 102,880,813$
CALCULATION FOR FORMER REDEVELOPMENT AGENCY LOAN REPAYMENT
FY 2025/26 Approved Repayment
Fund Total Repayment Distribution % Distribution $
General Fund 3,575,934$ x 80% =2,860,747
Housing Fund 3,575,934$ x 20% =715,187
3,575,934$
ESTIMATED ASSIGNED
FUND BALANCE
ESTIMATED AT
6-30-2025 ADDITIONS DELETIONS
ESTIMATED AT
6-30-2026
SALES TAX (MEASURE G)29,400,000$ -$ (600,000)$ 28,800,000$
PUBLIC SAFETY FIRE SERVICE TRUST 17,000,000$ -$ -$ 17,000,000$
CARRYOVERS AND CAPITAL PROJECTS
(GENERAL FUND ONLY)36,250,000$ -$ -$ 36,250,000$
PENSION TRUST FUND 5,900,000$ 200,000$ -$ 6,100,000$
OTHER POST EMPLOYMENT BENEFITS
TRUST FUND 2,100,000$ 40,000$ -$ 2,140,000$
TOTAL ASSIGNED RESERVES 90,650,000$ 240,000$ (600,000)$ 90,290,000$
CITY OF LA QUINTA
GENERAL FUND RESERVES OVERVIEW
Based on Proposed Budget for 2025/26
ESTIMATED FOR 6-30-2026
Net change, $2,880,813
599
ATTACHMENT 1
2025/26 PROPOSED BUDGET SUMMARY
The General Fund is the primary operating fund of the City and provides funding for police,
fire protection, community programs, parks, public buildings, and administrative
operations. The proposed budget has a projected surplus of $20,066, a summary of
revenues by category and expenses by department is in Exhibit A. Upon adoption,
Finance will prepare the final budget document which will be available to the public on the
City’s website.
The City’s proposed FY 2025/26 budget builds on ongoing efforts to invest in community
priorities such as public safety, road improvements, and the maintenance of parks and
public facilities. Through steady growth and careful financial stewardship, the City has
maintained a strong financial position despite broader economic volatility. This has
allowed for increased reserve levels, reinvestment in aging infrastructure, and proactive
management of rising pension obligations. To continue delivering high-quality services to
residents, businesses, and visitors, the City has developed a conservative budget aligned
with its strong fiscal foundation. As cost pressures and economic uncertainty persist,
strategic financial planning will be critical to sustaining the City’s long-term stability.
As part of the final FY 2025/26 budget adoption, an upward adjustment of $2.4 million is
included in the Tax Revenue category. This increase reflects revised assumptions
based on updated year-end projections for the current fiscal year, including April
collections—typically the City’s highest revenue month due to the peak of the festival
season. The strong performance in these key revenue sources resulted in higher
baseline estimates, which subsequently increased projections for the upcoming fiscal
year. These updated figures were not available at the time the initial Proposed Budget
was prepared.
The $2.4 million revenue increase is distributed as follows:
Property Tax: +$250,000
No/Low Property Tax: +$400,000
Sales Tax: +$400,000
Transient Occupancy Tax – Hotel: +$775,000
Transient Occupancy Tax – Short-Term Vacation Rentals : +$575,000
Revenues 92,242,254$
Less Operating/CIP Expenses (92,822,188)
Preliminary Budget Deficit (579,934)
Use of Measure G Reserves 600,000
BUDGET SURPLUS 20,066$
GENERAL FUND
FY 2025/26 PROPOSED BUDGET SUMMARY
600
This increase in revenue is offset by corresponding updates to expenditure allocations,
including revised salary and benefit costs and internal service fund charges across all
departments. These changes reflect finalized labor costs and overhead allocations for
the new fiscal year.
In addition, the General Fund contribution to other funds increased to reflect these
adjustments:
Gas Tax Fund: +$500,000
Lighting and Landscape District Fund: +$50,000
These revisions ensure the final budget reflects the most current revenue and
expenditure outlook, while maintaining transparency and consistency with the City’s
fiscally conservative budgeting approach.
MEASURE G SUMMARY
The Financial Advisory Commission was presented the Operating and Capital
Improvement budgets and unanimously approved the budgetary uses of Measure G
funds which is summarized below, including the utilization of Measure G reserves of
$600,000 for additional capital improvement projects. A historical summary is provided in
Exhibit B.
OTHER FUNDS
The City operates 33 Special Revenue Funds, 4 Internal Service Funds, 2 Enterprise
Funds and 3 Trust Funds. These funds are legally required to be held separately from the
General Fund and are restricted for road repairs, recycling programs, art in public places,
police programs, housing programs, bond requirements, golf course operations, internally
administered services, and retiree benefits. A summary of revenue and expenses for all
Funds is located in Exhibit C.
CAPITAL IMPROVEMENT PROGRAM (CIP)
The Capital Improvement Program budget reflects the five-year plan adopted by Council
and a summary of funded projects is located in Exhibit D.
2025/26 PERSONNEL SCHEDULE
Exhibit E provides a summary of the citywide personnel schedule for Fiscal Year 2025/26,
reflecting a total of 101 full-time positions and 7.2 part-time equivalent positions,
representing 9 part-time employees.
Measure G Sales Tax Revenue 14,400,000$
Police Services -
Capital Improvements (15,000,000)
Available for Appropriation (600,000)$
MEASURE G SALES TAX SUMMARY
601
2025/26 BUDGET RESOLUTION & APPROPRIATIONS LIMIT CALCULATION
Annually, the City is required to prepare an Appropriations Limit Calculation (Gann Limit)
in accordance with Article XIIIB of the State Constitution. The Gann initiative limits the
growth in government spending to changes in population and inflation. The Gann Limit
for 2025/26 is $188,994,165. This means that the City must not spend revenues in excess
of this limitation. City revenues subject to the Gann Limit are $85,746,154; therefore, the
City is significantly below the limit by a margin of $103,248,011 (Exhibit A to the Budget
Resolution).
The list of estimated continuing appropriations/carryovers (Exhibit B to the Budget
Resolution) reflects City commitments to projects, services or purchases that were made
in 2024/25 but will not be completed, fulfilled, or paid for by the end of the fiscal year. The
continuing appropriations total is $3,054,200; of this amount $1,050,000 are General
Fund carryovers and $2,004,200 are Special Funds. These unexpended funds remain
available, but Council approval is needed to re-appropriate them for use in 2025/26 as all
appropriations lapse at the end of the fiscal year. Capital project and grant carryovers are
not included as they are part of the year-end auditing process and will be included in the
2024/25 year-end budget report.
Exhibit C to the Budget Resolution depicts total General Fund reserves currently
estimated to end 2024/25 at $100 million with a projected increase of $2.8 million to
$102.8 million during fiscal year 2025/26. Projected fund balances for Measure G sales
tax, public safety fund, fire services trust fund, carryovers/capital projects, pension and
other employee benefit trusts are also provided.
The FY 2025/26 budget continues to reflect the City Council’s priorities and the
community’s needs through a fiscally responsible and sustainable financial plan. This
conservative budget supports both immediate operational demands and long-term
strategic investments. With strong leadership and a solid financial foundation, the City of
La Quinta is well-positioned to navigate future challenges. The City remains committed
to adopting a structurally balanced budget; any changes resulting from today’s discussion
will be incorporated into the final adopted budget.
602
ESTIMATED CURRENT RESOURCES:
REVENUES:
TAX REVENUES 64,510,000$
LICENSES & PERMITS 2,329,700
INTERGOVERNMENTAL 12,353,000
CHARGES FOR SERVICES 1,032,450
FINES, FOREFEITURES & ABATEMENTS 347,500
USE OF MONEY & PROPERTY/MISCELLANEOUS 6,676,100
TRANSFERS IN 4,993,504
TOTAL ESTIMATED CURRENT RESOURCES 92,242,254$
ESTIMATED CURRENT REQUIREMENTS:
EXPENDITURES:
CITY COUNCIL 347,700$
CITY MANAGER DEPARTMENT 4,866,540
CITY MANAGER'S DIVISION 2,008,900
HUMAN RESOURCES 881,900
MARKETING/COMMUNITY RELATIONS 1,975,740
CITY ATTORNEY 1,100,000
CITY CLERK DEPARTMENT 1,658,070
COMMUNITY SERVICES 3,784,750
COMMUNITY SERVICES ADMINISTRATION 578,000
WELLNESS CENTER OPERATIONS 731,150
RECREATION PROGRAMS/SPECIAL EVENTS 2,475,600
PUBLIC SAFETY 35,706,966
POLICE 21,692,000
FIRE 11,656,212
CODE COMPLIANCE/ANIMAL CONTROL 1,973,740
PUBLIC SAFETY ADMINISTRATION 385,014
PUBLIC WORKS 10,746,057
PARKS MAINTENANCE 4,731,650
PUBLIC BUILDINGS 2,045,357
PUBLIC WORKS ADMINISTRATION 865,900
DEVELOPMENT SERVICES 552,700
STREETS- TRAFFIC 1,190,750
ENGINEERING SERVICES 1,359,700
DESIGN & DEVELOPMENT 5,356,850
DESIGN & DEVELOPMENT ADMINISTRATION 734,300
PLANNING 1,592,800
BUILDING 1,610,100
THE HUB 1,419,650
FISCAL SERVICES 29,255,255
FINANCE 2,368,900
CENTRAL SERVICES (Includes CIP)26,886,355
TOTAL ESTIMATED CURRENT REQUIREMENTS 92,822,188$
PRELIMINARY BUDGET SURPLUS/(DEFICIT) (579,934)$
USE OF MEASURE G SALES TAX RESERVES 600,000
BUDGET SURPLUS/(DEFICIT)20,066$
CITY OF LA QUINTA
GENERAL FUND REVENUES AND EXPENDITURES BY DEPARTMENT/DIVISION
FISCAL YEAR 2025/26 ADOPTED BUDGET
603
Fiscal Year (FY)
REVENUES
2016/17 Actual 1,462,650$
2017/18 Actual 9,967,657
2018/19 Actual 10,958,118
2019/20 Actual 10,310,526
2020/21 Actual 12,594,389
2021/22 Actual 15,615,802
2022/23 Actual 16,088,087
2023/24 Actual 15,471,183
2024/25 Budget (Current) 15,500,000
2025/26 Budget (Adopted)14,400,000
TOTAL 122,368,412$
Year 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 4,271,183 15,471,183
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
2025/26 Public Safety Contract Services -
Pavement Management Plan Street Improvements 2,000,000
Maintenance & Operations Yard 9,800,000
Cultural Campus 1,200,000
Highway 111 Corridor Area Plan Implementation 1,000,000
Miles Avenue Pavement Rehabilitation 1,000,000
Measure G Reserves 2025/26 - (600,000) 14,400,000
TOTAL 33,208,000$ 60,275,038$ 28,885,374$ 122,368,412$
27%49%24%
MEASURE G REVENUES AND USES SUMMARY
MEASURE G USES
604
FUND
#FUND NAME
TOTAL
REVENUES
TOTAL
EXPENSES
SURPLUS /
(DEFICIT)
101 GENERAL FUND 92,242,254 92,822,188 (579,934)
105 DISASTER RECOVERY FUND 172,000 4,993,504 (4,821,504)
201 GAS TAX FUND 3,217,705 3,224,885 (7,180)
202 LIBRARY & MUSEUM FUND 4,420,000 3,149,391 1,270,609
203 PUBLIC SAFETY FUND 6,000 - 6,000
210 FEDERAL ASSISTANCE FUND (CDBG)160,100 160,000 100
212 SLESF (COPS)121,000 100,000 21,000
215 LIGHTING & LANDSCAPING FUND 3,862,100 3,854,500 7,600
220 QUIMBY FUND - - -
221 AB 939 - CALRECYCLE 91,000 205,000 (114,000)
223 MEASURE A FUND 1,900,000 1,124,132 775,868
225 INFRASTRUCTURE FUND 1,000 - 1,000
226 EMERGENCY MANAGEMENT
PERFORMANCE FUND 10,000 10,000 -
227 STATE HOMELAND SECURITY PROGRAM 5,400 5,000 400
230 CASp FUND, AB 1379 24,000 5,500 18,500
235 SO COAST AIR QUALITY FUND 57,000 40,000 17,000
241 HOUSING AUTHORITY FUND 1,666,000 1,709,533 (43,533)
243 RDA LOW-MOD HOUSING FUND 130,000 325,000 (195,000)
247 ECONOMIC DEVELOPMENT FUND 109,000 31,500 77,500
249 SA 2011 LOW/MOD BOND 86,000 150,000 (64,000)
250 TRANSPORTATION DIF 579,000 979,109 (400,109)
251 PARKS & RECREATION DIF 203,000 - 203,000
252 CIVIC CENTER DIF 160,000 - 160,000
253* LIBRARY DEVELOPMENT DIF 30,500 15,000 15,500
254 COMMUNITY CENTER DIF 95,000 482,561 (387,561)
255 STREET FACILITY DIF 3,000 - 3,000
256 PARK FACILITY DIF 500 - 500
257 FIRE PROTECTION DIF 51,000 - 51,000
259 MAINTENANCE FACILITIES DIF FUND 47,000 362,526 (315,526)
270 ART IN PUBLIC PLACES FUND 181,000 233,000 (52,000)
275 LQ PUBLIC SAFETY OFFICER FUND 4,000 - 4,000
310 LQ FINANCE AUTHORITY FUND 1,000 1,000 -
401 CAPITAL IMPROVEMENT PROGRAMS 24,293,033 24,293,033 -
405 SA PA1 CAPITAL IMPROVEMENT BOND 500 - 500
501 FACILITY & FLEET REPLACEMENT FUND 1,745,500 1,745,913 (413)
502 INFORMATION TECHNOLOGY FUND 4,195,000 4,195,820 (820)
503 PARK EQUIP & FACILITY FUND 1,035,000 935,000 100,000
504 INSURANCE FUND 1,395,941 1,242,600 153,341
601 SILVERROCK RESORT FUND 5,470,000 5,517,000 (47,000)
602 SILVERROCK GOLF RESERVE FUND 113,000 - 113,000
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
Non- General Fund Total 55,888,279 59,134,857 (3,246,578)
148,130,533 151,957,045 (3,826,512)
SUMMARY OF REVENUES AND EXPENDITURES BY FUND FOR 2025/26
GRAND TOTAL
* This fund has an outstanding inter-agency loan due to the Successor Agency.
605
Project No. Project Total Funding
2526ADA ADA Accessible Ramps - Various Locations 20,000$
2526CPM Citywide Preventative Maintenance Plan Improvements 50,000$
2526PMP Pavement Management Plan Street Improvements 2,000,000$
2526PMP Pavement Management Plan Street Improvements 1,000,000$
2526STI Sidewalks - Various Locations 55,000$
2526TMI Citywide Traffic Signal Maintenance Improvements 235,000$
2526DRA 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 9,800,000$
201805 Maintenance and Operations Yard 362,526$
201901 Cultural Campus 1,200,000$
201901 Cultural Campus 1,550,000$
201901 Cultural Campus 482,561$
201905 Highway 111 Corridor Area Plan Implementation 1,000,000$
202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street)579,109$
202301 Miles Avenue Pavement Rehabilitation 1,000,000$
202301 Miles Avenue Pavement Rehabilitation 1,600,000$
202301 Miles Avenue Pavement Rehabilitation 289,132$
202409* Bear Creek Trailhead Restrooms 250,000$
202501 Citywide Striping Refresh 500,000$
202501 Citywide Striping Refresh 500,000$
202502 Cove Area Slurry Seal Improvements Phase 2 1,006,705$
202504 5-Year PMP Update 100,000$
202505 Washington Street Pavement Rehabilitation 100,000$
202506 FY 2526 Citywide Miscellaneous ADA Improvements 136,000$
TOTAL: 25,193,033$
TEAL: Measure G Funds $15,000,000 (59.5%)
ORANGE: General Funds $6,052,000 (24%)
Special Revenue Funds $2,010,196 (8%)
$ 25,193,033 2024/25 CIP Program
(500,000) Funding allocated in the Lighting and Landscape Fund
(400,000) Funding allocated in the Transportation DIF Fund
$ 24,293,033 TOTAL CIP FUND BUDGETED EXPENSES
Color Key
WHITE: Measure A and SB1 RMRA Funds $2,130,837 (8.5%)
606
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Mayor & City Council 5 5 5
TOTAL 5 5 5
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Administrative Technician 2 2 0
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 2
General Fund Management Specialist 0 1 0
General Fund Permit Technician 1 1 0
General Fund Records Coordinator 0 0 1
General Fund Records Technician/Apprentice 0 0 3
General Fund Senior Permit Technician 1 0 0
TOTAL 6 6 7
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Administrative Technician 0.2 0.2 0.2
Housing Authority Administrative Technician 0.8 0.8 0.8
General Fund City Manager 0.8 0.8 0.8
Housing Authority City Manager 0.2 0.2 0.2
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 1 1 1
General Fund Human Resources Manager 1 0 0
General Fund Human Resources Deputy Director 0 1 1
General Fund Human Resources Technician/Apprentice 2 2 1
General Fund Marketing & Communications Specialist/Apprentice 2 2 2
Housing Authority Management Analyst 0.6 0 0
Information Technology Management Analyst 0.4 0 0
General Fund Management Specialist 0.4 0.4 1.6
Housing Authority Management Specialist 0.6 0.6 0.4
General Fund Marketing Manager 1 1 1
General Fund Senior Code Compliance Officer 1 1 1
Housing Authority Senior Management Analyst 0 0.6 0.6
Information Technology Senior Management Analyst 0 0.4 0.4
Information Technology Technology Manager 0 0 1
TOTAL 13 13 14
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Administrative Technician 5 5 4
General Fund Community Services Deputy Director 0.4 0.4 0.4
Library & Museum Community Services Deputy Director 0.2 0.2 0.2
General Fund Community Services Deputy Director 0.4 0.4 0.4
General Fund Community Services Specialist 1 1 1
General Fund Management Analyst 0.8 0 0
Library & Museum Management Analyst 0.2 0 0
General Fund Part-Time Recreation Leader 5.82 5.82 6.23
General Fund Part-Time Senior Recreation Leader 0.97 0.97 0.97
COMMUNITY SERVICES
CITY COUNCIL
CITY CLERK
CITY MANAGER
607
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Senior Management Analyst 0 0.8 0.8
Library & Museum Senior Management Analyst 0 0.2 0.2
General Fund Senior Community Services Specialist 1 1 1
TOTAL 15.79 15.79 15.2
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Administrative Technician 2 2 2
General Fund Animal Control/Code Compliance Supervisor 1 1 1
General Fund Code Compliance Officer/Apprentice 2 3 3
General Fund Management Analyst/Apprentice 1 1 1
General Fund Public Safety Deputy Director 0.8 0.8 0.8
General Fund Public Safety Deputy Director 0.2 0.2 0.2
General Fund Senior Code Compliance Officer 3 2 2
TOTAL 10 10 10
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Administrative Assistant 1 1 0
General Fund Administrative Technician 1 1 2
General Fund Assistant Construction Manager 1 1 1
General Fund Associate Engineer 1 1 1
General Fund Construction Inspector/Apprentice 2 2 2
General Fund Maintenance & Operations Coordinator 1 1 1
General Fund Maintenance & Operations Crew Leader 1.5 1.5 0.5
Gas Tax Fund Maintenance & Operations Crew Leader 0 0 1
Lighting & Landscape Maintenance & Operations Crew Leader 0.5 0.5 0.5
General Fund Maintenance & Operations Deputy Director 0.5 0.5 0.5
General Fund Maintenance & Operations Deputy Director 0.5 0.5 0.5
General Fund Maintenance & Operations Superintendent 2.5 2.5 1.5
Gas Tax Fund Maintenance & Operations Superintendent 1 1 1
Lighting & Landscape Maintenance & Operations Superintendent 0.5 0.5 0.5
Gas Tax Fund Maintenance & Operations Worker 4 4 4
General Fund Maintenance & Operations Worker 2.5 2.5 2.5
Lighting & Landscape Maintenance & Operations Worker 1.5 1.5 1.5
General Fund Maintenance & Operations Technician 1 1 1
General Fund Management Analyst/Apprentice 1 1 1
General Fund Public Works Director/City Engineer 1 1 1
General Fund Senior Civil Engineer 0 0 1
Gas Tax Fund Senior Maintenance & Operations Worker 2 2 2
General Fund Senior Maintenance & Operations Worker 1.5 1.5 1.5
Lighting & Landscape Senior Maintenance & Operations Worker 0.5 0.5 0.5
General Fund Traffic Signal Technician/Apprentice 2 2 2
TOTAL 31 31 31
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
PUBLIC SAFETY
PUBLIC WORKS
COMMUNITY SERVICES (continued)
DESIGN AND DEVELOPMENT
608
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Administrative Assistant 2 2 2
General Fund Administrative Technician 1 1 1
General Fund Assistant Planner/Apprentice 0 1 1
General Fund Associate Planner 1 1 1
General Fund Building Inspector/Apprentice 1 1 1
General Fund Building Official 1 1 1
General Fund Data Reporting Specialist 0.97 1 1
General Fund Deputy Building Official 1 1 1
General Fund Design & Development Director 1 1 1
General Fund Hub Manager 1 1 1
General Fund Permit Technician/Apprentice 6 4 4
General Fund Planning Manager 1 1 1
General Fund Plans Examiner 1 1 1
General Fund Senior Building Inspector 2 2 2
General Fund Senior Permit Technician 1 1 1
General Fund Senior Planner 1 1 1
TOTAL 21.97 21 21
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
General Fund Accountant 1 1 1
General Fund Administrative Technician 1 1 1
General Fund Finance Director/City Treasurer 0.9 0.9 0.9
Housing Authority Finance Director/City Treasurer 0.1 0.1 0.1
General Fund Finance Manager 1 1 1
General Fund Finance Technician/Apprentice 2 2 2
General Fund Junior Accountant 1 1 1
General Fund Principal Management Analyst 1 1 1
General Fund Senior Accountant 1 1 1
General Fund Senior Finance Technician 1 1 1
TOTAL 10 10 10
TOTAL NUMBER OF ELECTED OFFICIALS 555
TOTAL NUMBER OF PART-TIME EMPLOYEES 7.76 6.79 7.2
TOTAL NUMBER OF FULL-TIME EMPLOYEES 100 100 101
TOTAL NUMBER OF EMPLOYEES 112.76 111.79 113.2
FINANCE
DESIGN AND DEVELOPMENT
609
610
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO CONFIRM THE ASSESSMENT AND
DISTRICT DIAGRAM FOR FISCAL YEAR 2025/26 LANDSCAPE AND LIGHTING
ASSESSMENT DISTRICT 89-1
RECOMMENDATION
Adopt a resolution confirming the Assessment and District Diagram for the Landscape and
Lighting Assessment District 89-1 for fiscal year 2025/26, pursuant to the Engineer’s report.
EXECUTIVE SUMMARY
Annually, Council must take certain actions pertaining to Citywide Landscape and
Lighting Assessment District 89-1 (District) to allow the City to levy annual
assessments.
These assessments fund 26% of the citywide landscape, lighting, median, and
parkway maintenance costs. Fiscal year (FY) 2025/26 assessment rate will remain
at $35.60 per dwelling/parcel also identified as an Equivalent Benefit Unit (EBU).
This has been the rate since 1997.
Adopting this resolution is necessary for the Riverside County Assessor to place the
assessment on the tax roll for FY 2025/26.
FISCAL IMPACT
FY 2025/26 estimated cost for retention basin and right-of-way maintenance (landscaping
and lighting maintenance for medians and parkways) is $3,808,000.
The assessment charge will generate an estimated $1,002,096. The City will also receive
$150,000 from County Service Area 152, levied by Riverside County, to fund retention
basin maintenance. The combined income is projected to be $1,152,096; this leaves a
shortfall of $2,655,904 to be funded by the General Fund.
BACKGROUND/ANALYSIS
In 1989, the Council formed a District to fund costs associated with the maintenance,
construction and servicing of landscape areas, streetlights and traffic signals. The District
was modified in 1997 to conform to Proposition 218, which required the removal of
PUBLIC HEARING ITEM NO. 1
611
maintenance costs for facilities that provide general benefit to the public such as parks, fire
stations, and public buildings. Since 1997, the City’s District has only included maintenance
costs for streets, streetlights, traffic signals, landscape medians, parkways and retention
basins since these costs are considered “exempt” under Proposition 218. Beginning in
1997, maintenance of “non-exempt” items (i.e., facilities providing general benefit) were
shown separately but still shown as part of the overall landscape maintenance budget.
Proposition 218 requires that any assessment rate increase be supported by a benefits
analysis and citywide vote in favor of the increase. These requirements locked the
assessment rate at $35.60 since 1997, while maintenance costs have more than
quadrupled.
On June 3, 2025, the Council adopted the following resolutions:
Resolution No. 2025-012 approving the Preliminary Engineer’s Report for FY
2025/26 in connection with the District.
Resolution No. 2025-013 declaring intention to levy annual assessment for
construction, maintenance, and servicing landscape and lighting improvements within
the boundaries of the territory included in the citywide District and giving notice
thereof.
The engineer’s report must contain the following information:
1. A description of the services to be provided throughout the District;
2. Total costs necessary to provide all services described in the engineer’s report;
3. A diagram showing the boundaries of the District, including special benefit zones; and
4. An assessment schedule.
The final engineer’s report (Attachment 1) has been completed and establishes the
maintenance budget and number of benefitting parcels. The chart below compares the
projected FY 2025/26 data with FY 2024/25 data:
2025/26 2024/25
City wide Benefit Zone Yes Yes
Number of Local Benefit Units 6 6
Number of Equivalent Benefit Units (EBUs) 28,149 28,009
EBU Rate $35.60/EBU $35.60/EBU
District Revenue $1,002,096 $997,118
The City’s consultant, Willdan Financial Services, projects an increase of 140 EBU’s from
2024/25 to 2025/26; actuals will be based on the final FY 2025/26 County Secured Tax
Roll.
This public hearing affords an opportunity for impacted property owners to ask questions
regarding the District and to provide public testimony regarding any proposed changes. No
612
changes are proposed at this time. The City Council may adopt FY 2025/26 assessment
fees only after the public hearing has been conducted.
Should the Council receive testimony through the public meeting/hearing that warrants a
change to the assessment level, the Council can lower the assessment by a majority vote.
If lowered, the reduction in assessment level would impact the revenues necessary to fund
the District’s 2025/26 operational budget. Council may also increase the assessment level
but only by a special-benefit analysis and vote through a property-owner ballot.
If service levels are not adjusted accordingly, the General Fund would be required to make
up the difference.
ALTERNATIVES
The Council can direct staff to adjust the engineer’s report to reflect any changes resulting
from the public hearing. Should Council direct amendments to the engineer’s report, an
amended report and impacts of the amendments would be submitted for approval at the
July 15, 2025, Council meeting.
Prepared by: Dianne Hansen, Maintenance & Operations Superintendent
Approved by: Bryan McKinney, Public Works Director/City Engineer
Attachment: 1. FY 2025/26 Engineers Annual Levy Report
613
RESOLUTION NO. 2025 – XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, CONFIRMING THE DIAGRAM
AND ASSESSMENTS FOR FISCAL YEAR 2025/2026
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT
89-1 (PURSUANT TO THE LANDSCAPE AND LIGHTING
ACT OF 1972)
WHEREAS, maintenance of landscape improvements in roadways and drainage
facilities is a very important service in our community. Landscaping, if well maintained,
provides beautification and enhancement to the surroundings, along with a positive
effect on property values; and
WHEREAS, the annual assessments generated by the existing 1972 Act City of
La Quinta Landscaping and Lighting District will fund the cost of providing installation,
servicing, maintenance, and operation of landscaping, lighting and appurtenant facilities
within the City of La Quinta that are exempt under provisions of Proposition 218 voted in
by the California residents during the November 1996 election; and
WHEREAS, on June 3, 2025, the City Council adopted the following resolutions:
Resolution No. 2025-012, approving the Preliminary Engineer’s Report for
Fiscal Year 2025/2026 in connection with Landscape and Lighting
Assessment District 89-1;
Resolution No. 2025-013, declaring intention to levy annual assessments for
construction, maintenance, and servicing landscape and lighting
improvements within the boundaries of the territory included in the City-wide
Landscape and Lighting Assessment District 89-1, and giving notice thereof;
and
WHEREAS, a Notice of a Public Hearing to Adopt a Resolution Confirming the
Diagram and Assessments for Fiscal Year 2025/2026 Landscape and Lighting
Assessment District 89-1 was published in The Desert Sun newspaper on June 6, 2025.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
La Quinta, California, as follows:
SECTION 1. Pursuant to Chapter 3 of the Landscaping and Lighting Act of 1972,
the City Council directed the City Engineer to prepare and file an annual report for
Fiscal Year 2025/2026.
SECTION 2. The City filed an annual report on June 3, 2025, and the City
Council adopted a Resolution of Intention to Levy and Collect Assessments within
614
Resolution No. 2025-XXX
FY 2025/26 Landscape and Lighting Assessment District 89-1
Adopted: June 17, 2025
Page 2 of 3
Landscape and Lighting Assessment District 89-1 for Fiscal Year 2025/2026
(Resolution No. 2025-013) and set a Public Meeting/Hearing date of June 17, 2025, at
the La Quinta City Council Chamber, 78495 Calle Tampico, La Quinta, California.
Notice of the Public Meeting/Hearing was given in the time and manner required by law.
SECTION 3. On June 17, 2025, a Public Meeting/Hearing for which notice was
given, was conducted at which every interested person was given an opportunity to
object to the proposed assessment in writing or orally, and the City Council has
considered each protest.
SECTION 4. On June 17, 2025, the City Council found that written protests
against the proposed assessment had not been made by owners representing more
than one-half of the area of the land to be assessed.
SECTION 5. The City Council hereby confirms the diagram and assessment as
set forth in the annual report of the Engineer of Work and hereby levies the assessment
set forth for Fiscal Year 2025/2026.
SECTION 6. This Resolution shall go into effect upon adoption.
SECTION 7. The City Council authorizes and directs the City Clerk to (i) submit
certified copies of this Resolution to the County of Riverside and (ii) take such other and
further actions as may be necessary and proper for the County Assessor to place this
assessment on the tax roll.
PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City
Council held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
615
Resolution No. 2025-XXX
FY 2025/26 Landscape and Lighting Assessment District 89-1
Adopted: June 17, 2025
Page 3 of 3
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
616
City of La Quinta
Street Lighting and Landscape
District No. 89-1
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ATTACHMENT 1
617
AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
City of La Quinta
Street Lighting and Landscape District No. 89-1
Riverside County, State of California
This Report and the enclosed diagrams show the exterior boundaries of the District
therein including the improvements, budgets, parcels and assessments to be levied for
Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of
Intention. Reference is hereby made to the Riverside County Assessor’s maps for a
detailed description of the lines and dimensions of parcels within the District. The
undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2025.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of La Quinta
By: ________________________________
Daniel Louie
Senior Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
5th June
618
ENGINEER'S REPORT
CITY OF LA QUINTA
STREET LIGHTING AND LANDSCAPE
DISTRICT NO. 89-1
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll
thereto attached was filed with me on the day of , 2025.
BY: Monika Radeva, City Clerk
City of La Quinta
Riverside County, California
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll
thereto attached, was approved and confirmed by the City Council of the City of La Quinta,
California, on the day of , 2025.
BY: Monika Radeva, City Clerk
City of La Quinta
Riverside County, California
I HEREBY CERTIFY that the enclosed Assessment Roll was filed with the County Auditor
of the County of Riverside, on the day of , 2025.
BY: Monika Radeva, City Clerk
City of La Quinta
Riverside County, California
619
TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
C. HISTORICAL BACKGROUND AND LEGISLATION 2
II. DESCRIPTION OF THE DISTRICT 2
A. DISTRICT BOUNDARIES AND SPECIFIC AREAS OF IMPROVEMENT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. IMPROVEMENTS WITHIN THE DISTRICT 4
III. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. BENEFIT ANALYSIS 5
C. METHODOLOGY 6
IV. DISTRICT BUDGETS 10
A. DESCRIPTION OF BUDGET ITEMS 10
B. 2025/2026 DISTRICT BUDGET 11
APPENDIX A – DISTRICT ASSESSMENT DIAGRAM 14
APPENDIX B – 2025/2026 COLLECTION ROLL 15
620
I. OVERVIEW
A. INTRODUCTION
The City of La Quinta (the “City”) annually levies and collects special assessments
in order to provide and maintain the facilities, improvements and services within
Street Lighting and Landscape District No. 89-1 (the “District”). The District was
formed in 1989 pursuant to the Landscaping and Lighting Act of 1972 (the “1972
Act”), Part 2 of Division 15 of the Streets and Highways Code and authorizes the
Agency to annually levy and collect assessments to maintain the services and
improvements related thereto.
This Engineer’s Annual Levy Report (the “Report”) describes the District, any
changes to the District, and the proposed assessments for Fiscal Year 2025/2026.
The proposed assessments are based on the estimated cost to maintain
improvements that provide special benefit to properties assessed within the
District. The various improvements within the District and the costs of those
improvements are identified and budgeted separately, including expenditures,
deficits, surpluses, revenues, and reserves. The word “parcel,” for the purposes of
this Report, refers to an individual property assigned its own Assessor Parcel
Number (“APN”) by the Riverside County Assessor’s Office. The Riverside County
Auditor/Controller uses Assessor Parcel Numbers and specific fund n umbers on
the tax roll to identify properties assessed for special district benefit assessments.
Each parcel within the District is assessed proportionately for those improvements
provided by the District and from which the parcel receives special benefit.
Following consideration of public comments, written protests at a noticed public
hearing and review of the Report, the City Council may order amendments to the
Report or confirm the Report as submitted. Following final approval of the Report,
and confirmation of the assessments, the City Council may order the levy and
collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. In
such case, the assessment information will be submitted to the Riverside County
Auditor/Controller and included on the property tax roll for each benefiting parcel
for Fiscal Year 2025/2026.
B. COMPLIANCE WITH CURRENT LEGISLATION
The District was formed in 1989 pursuant to the 1972 Act. As such, the City has
determined that pursuant to California Constitution Article XIIID Section 5
Subsection A the existing assessments are exempt from the substantive and
procedural requirements of Proposition 218. Any new or increased assessments
above the maximum assessment rates previously approved and levied by the City
Council would be subject to both the substantive and procedural requirements of
the Proposition.
621
C. HISTORICAL BACKGROUND AND LEGISLATION
The assessments for the District provide a special benefit to the parcels assessed,
and the City utilizes General Fund Revenues to fund improvements and services
that are considered general benefit.
This 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, which include the facilities existing within the
District, as those improvements provide a special benefit to parcels.
The City Council reviews the current and projected years’ costs for the
construction, operation, maintenance, and servicing of the District facilities and
sets the assessment for the ensuing fiscal year, which runs between July 1 and
June 30.
II. DESCRIPTION OF THE DISTRICT
A. DISTRICT BOUNDARIES AND SPECIFIC AREAS OF IMPROVEMENT
The boundaries of the District are coterminous with the boundaries of the City. The
Diagram of the District showing the exterior boundaries has been submitted to the
City Clerk at the City and is included by reference.
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines
improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental
structures and facilities.
• The installation or construction of public lighting facilities.
• The installation or construction of any facilities which are appurtenant to any
of the foregoing or which are necessary or convenient for the maintenance
or servicing thereof, including, but not limited to, grading, clearing, removal
of debris, the installation or construction of curbs, gutters, walls, sidewalks,
or paving, or water, irrigation, drainage, or electrical facilities.
• The maintenance or servicing, or both, of any of the foregoing.
622
• The acquisition of any existing improvement otherwise authorized pursuant
to this section.
Incidental expenses associated with the improvements including, but not limited
to:
• The cost of preparation of the Report, including plans, specifications,
estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of
notices;
• Compensation payable to the Riverside County (the “County”) for collection
of assessments;
• Compensation of any engineer or attorney employed to render services;
• Any other expenses incidental to the construction, installation, or
maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to
Section 22662.5.
• Costs associated with any elections held for the approval of a new or
increased assessment.
The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services
and materials for the ordinary and usual maintenance, operation, and servicing of
any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement.
• Providing for the life, growth, health, and beauty of landscaping, including
cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease
or injury.
• The removal of trimmings, rubbish, debris, and other solid waste.
• The cleaning, sandblasting, and painting of walls and other improvements
to remove or cover graffiti.
623
C. IMPROVEMENTS WITHIN THE DISTRICT
The District improvements are the operation, servicing and maintenance of
landscaping, lighting and appurtenant facilities, including, but not limited to,
personnel, electrical energy, water, materials, contracting services, and other
items necessary for the satisfactory operation of these services described as
follows:
• Landscaping and Appurtenant Facilities include, but are not limited to,
landscaping, planting, shrubbery, trees, irrigation systems, hardscapes,
fixtures, sidewalk maintenance and appurtenant facilities, located within the
public street rights-of-way, medians, trails, and dedicated street, dra inage
or sidewalk easements within the boundary of the District.
• Lighting and Appurtenant Facilities include, but are not limited to, poles,
fixtures, bulbs, conduits, equipment including guys, anchors, posts and
pedestals, metering devices, controllers and appurtenant facilities as
required to provide safety lighting and traffic signals within public st reet
rights-of-way and easements within the boundaries of the District.
• Maintenance is defined as the furnishing of services and materials for the
operation and usual maintenance, operation and servicing of the
landscaping, public lighting facilities and appurtenant facilities, including
repair, removal or replacement of landscaping, pub lic lighting facilities, or
appurtenant facilities; providing for the life, growth, health and beauty of the
landscaping, including cultivation, irrigation, trimming, spraying, fertilizing
and treating for disease or injury; and the removal of trimmings, rubbish,
debris and other solid waste.
• Servicing is defined as the furnishing of water for the irrigation of the
landscaping and the furnishing of electric current or energy, gas or other
illuminating agent for the public lighting facilities, or for the lighting or
operation of landscaping or appurtenant facilities.
The plans and specifications for the improvements are on file in the office of the
City Engineer and are by reference made a part of this Report.
624
III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for
the purpose of providing certain public improvements that include the construction,
maintenance and servicing of public lights, landscaping and appurtenant facilities.
The 1972 Act further requires that the cost of these improvements be levied
according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an
assessment district may be apportioned by any formula or
method which fairly distributes the net amount among all
assessable lots or parcels in proportion to the estimated
benefits to be received by each such lot or parcel from the
improvements.”
The formula used for calculating assessments in this District therefore reflects the
composition of the parcels, and the improvements and services provided, to
apportion the costs based on benefit to each parcel.
B. BENEFIT ANALYSIS
Properties within the District boundary are found to derive a special benefit from
the improvements provided by the District. These properties include single family
residential, non-residential, vacant residential and non-residential, golf courses,
agricultural and hillside conservation properties, vacant and remote non-residential
and rural and estate residential properties.
Special Benefits
The method of apportionment (method of assessment) is based on the premise
that each assessed parcel receives special benefit from the improvements
maintained and funded by the assessments, specifically, landscaping and lighting
improvements installed in connection with the development of these parcels. The
desirability of properties within the District is enhanced by the presence of well -
maintained landscaping and lighting improvements in close proximity to those
properties.
The annual assessments outlined in this Report are based on the estimated costs
to provide necessary services, operation, administration, and maintenance
required to ensure the satisfactory condition and quality of each improvement.
The special benefits associated with the landscaping improvements are
specifically:
• Enhanced desirability of properties through association with the
625
improvements.
• Improved aesthetic appeal of properties within the District providing a
positive representation of the area.
• Enhanced adaptation of the urban environment within the natural
environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, and
dust and debris control.
• Increased sense of pride in ownership of property within the District
resulting from well-maintained improvements associated with the
properties.
• Reduced criminal activity and property-related crimes (especially
vandalism) against properties in the District through well-maintained
surroundings and amenities.
• Enhanced environmental quality of the parcels by moderating
temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety, and security of
property, improvements, and goods, specifically:
• Enhanced deterrence of crime – an aid to police protection.
• Increased nighttime safety on roads and highways.
• Improved visibility of pedestrians and motorists.
• Improved ingress and egress to and from property.
• Reduced vandalism, damage to improvements or property, and other
criminal acts.
• Improved traffic circulation and reduced nighttime accidents and personal
property loss.
• Increased promotion of business during nighttime hours in the case of
commercial properties.
The preceding special benefits contribute to a specific enhancement and
desirability of each of the assessed parcels within the District.
C. METHODOLOGY
Pursuant to the 1972 Act, the costs of the District may be apportioned by any
formula or method that distributes the net amount to be assessed among the
assessable parcels in proportion to the estimated special benefits to be received
by each such parcel from the improvements. The special benefit formula used
within the District should reflect the composition of the parcels - and the
626
improvements and services provided therein - to apportion the costs based on
estimated special benefit to each parcel.
The cost to provide maintenance and service of the improvements within the
District shall be equitably distributed among each assessable parcel based on the
estimated special benefit received by each parcel.
Equivalent Benefit Units
To equitably spread special benefit to each parcel, it is necessary to establish a
relationship between the various types of properties within the District and the
improvements that benefit those properties. Each parcel within the District is
assigned an Equivalent Benefit Unit (“EBU”) factor that reflects its land use, size
and development, or development potential. Parcels that receive special benefit
from the various District improvements are proportionately assessed for the cost
of those improvements based on their calculated EBU. The EBU method
assessment for this District uses the Single-Family Residential parcel as the basic
unit of assessment. A Single Family Residential (“SFR”) parcel equals one EBU.
Every other land-use is assigned an EBU factor based on an assessment formula
that equates the property’s specific land-use and relative special benefits
compared to the Single-Family Residential parcel.
The EBU method of apportioning special benefits is typically seen as the most
appropriate and equitable assessment methodology for districts formed under the
1972 Act, as the benefits to each parcel from the improvements are apportioned
as a function of land use type, size, and development. The following table provides
a listing of land use types, the EBU factors applied to that land use and the
multiplying factor used to calculate each parcel’s individual EBU for each
improvement provided in the District.
During the formation of the District, a methodology was developed to calculate the
EBUs for other residential and non-residential land use parcels, which are outlined
below for reference. Every land use is assigned EBUs based on the assessment
formula approved for the District. Parcels which have been determined to receive
greater benefit than the SFR parcel are assigned more than 1 EBU and parcels
that are determined to receive lesser benefit than SFR par cels are assigned less
than 1 EBU as reflected in the Assessment Methodology.
627
Single-Family Residential
The City’s General Plan allows up to one acre of area for subdivided residential
lots. The subdivided single-family lot equal to or less than one acre in size is the
basic unit for calculation of the benefit assessments. Parcels less than one acre in
size zoned for single-family residential use are assessed one (1) EBU.
Multi-Family Residential
Multi-Family Residential parcels are assessed one-half (0.5) EBU per unit.
Non-Residential
The factor used for converting nonresidential is based on the average number of
typical single-family residential lots of five per acre. Therefore, non-residential
parcels will be assessed five (5) EBUs per acre with a minimum number per parcel
of one (1) EBU.
Vacant Residential
Parcels defined as single family residential parcels less than one acre and having
no structure will be assessed 33 percent (33%) of a single-family dwelling, or 0.33
EBU per parcel.
Vacant Non-Residential
Parcels not considered single family residential parcels less than one acre and
having no structure will be assessed based on acreage. The typical development
in La Quinta occurs in increments of twenty (20) acres or less. The first twenty (20)
acres of a Vacant Non-Residential parcel will be assessed at a rate of 33 percent
(33%) of developed nonresidential properties, or 1.65 EBU per acre or any portion
of an acre. The minimum number of EBUs per parcel is one (1) EBU. Any parcel
of land greater than twenty (20) acres is considered open space and exempt from
assessment until such time as parcel subdivision or development occurs.
Land Use EBU Factor
Exempt Parcels 0.0
Single Family Residential Parcels 1.0 per unit
Multi-Family Residential Parcels 0.5 per unit
Non-Residential Parcels 5.0 per acre; 1.0 minimum
Vacant Residential Parcels 0.33 per unit
Vacant Non-Residential Parcels 1.65 per acre for first 20 acres only
Golf Course Parcels 0.50 per acre; 1.0 minimum
Agricultural Parcels 0.25 per acre; 1.0 minimum
Hillside Conservative Zone Parcels 0.10 per acre
Vacant & Remote Parcels 0.825 per acre for first 20 acres only
Rural/Estate Residential 1.0 + 0.33 per acre in excess 1 acre
628
Golf Courses
Properties identified as golf courses will be assessed a rate of 10 percent (10%)
of the developed nonresidential properties, or 0.50 EBU per acre or any portion of
an acre. The minimum number per parcel is one (1) EBU.
Agricultural
Properties identified as agricultural will be assessed a rate of 5 percent (5%) of
developed nonresidential properties, or 0.25 EBU per acre or any portion of an
acre. The minimum number per parcel is one (1) EBU.
Hillside Conservation
Parcels located in areas zoned Hillside Conservation per the City’s Official Zoning
Map will be assessed on the basis of allowable development within the Hillside
Conservation Zone. The parcel will be assessed as one dwelling un it per ten (10)
acres or 0.10 EBU per acre or any portion of an acre.
Vacant and Remote Non-Residential Parcels (LAFCO Annexation No. 9)
Parcels not considered single family residential parcels less than one (1) acre and
do not contain structures, will be assessed based on acreage. The City defines
Vacant and Remote Non-Residential as parcels physically separated from City
services and not readily able to develop due to difficult access and utility
limitations. The land values are typically one half the value of other Vacant Non -
Residential parcels because of the high cost of constructing appropriate access
and utility infrastructures necessary. The Vacant and Remote Non-Residential
parcels are assessed a rate of 0.825 EBUs per acre or portion thereof, for the first
twenty (20) acres, with a minimum of one (1) EBU per parcel.
Rural/Estate Residential
Parcels of one acre or more in size, but having only one residential unit are
identified as Rural/Estate Residential. These parcels will be assessed a rate of one
(1) EBU for the first acre and 0.33 EB Us for each additional acre or portion of an
acre.
Exempt Property
Publicly owned property and utility rights-of-way are exempt from assessment, as
well as parcels of land shown on the County Assessor's records as Vacant Desert
Land, Vacant Mountain Land, Agricultural Preserve and Public Utility owned land.
This Report does not propose an increase in the District’s assessment rates for
Fiscal Year 2025/2026 over or above the maximum rate established. The proposed
rate per EBU for Fiscal Year 2025/2026 is the same rate assessed for Fiscal Year
2024/2025. The base assessment rate to be approved for Fiscal Year 2025/2026
is $35.60.
The maximum assessment rate per EBU may not increase without a vote of the
property owners in the District. Therefore, the assessment is proposed to remain
at the maximum amount of $35.60 per EBU. This equates to total projected
629
assessment revenue of $1,002,096. The City proposes the remaining $6,969,954
be funded through a General Fund contribution of $6,819,954 and $150,000 of
revenue from CSA 152.
IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act requires that a special fund be established and maintained for the
revenues and expenditures of the District. Funds raised by assessment shall be
used only for the purposes as stated herein. A contribution to the District by the
City may be made to reduce assessments, as the City Council deems appropriate.
The following describes the services and costs that are funded through the District,
shown in the District Budgets.
District Costs
Personnel – Reflects relevant City Staff salaries, wages and benefits, and also
includes Worker’s Compensation Insurance, Stand-By, and Overtime Labor.
Contract Services – Includes contracted labor, such as the County Tax Roll
Administration Fees, maintenance and repair of traffic signals, tree trimming,
and security service.
Rental Services – Reflects funds used for the purpose of uniform rental.
Vehicle Operations – Includes the maintenance of fleet vehicles.
Utilities – Includes the electric, telephone, and water services.
Travel Training & Meetings – Reflects the funds used for the purposes of
training and meetings.
Information Technology – Includes computers, printers, and other related
items and services.
Operating Supplies – This item includes plant replacement, safety gear, field
materials, and the materials used for the purposes of removing graffiti.
Small Tools/Equipment – Includes non-capital small tools and equipment.
District Administration – The cost for providing the coordination of District
services and operations, response to public concerns and education, as well
as procedures associated with the levy and collection of assessments. This
item also includes the costs of contracting with professionals to provide any
additional administrative, legal or engineering services specific to the District
630
including any required notices, mailings or property owner protest ballot
proceedings.
B. 2025/2026 DISTRICT BUDGET
For the purpose of estimating costs for the maintenance and servicing, actual costs
are used where possible. However, where the improvements are new, or where
actual maintenance experience is lacking, cost estimates will be used to determine
costs. The Budget of estimated cost of operation, servicing, and maintenance for
Fiscal Year 2025/2026 is summarized on the next page in Table 1.
631
Table 1 - Fiscal Year 2025/2026 Budget
632
The following information was obtained from the Riverside County Assessor's Secured
Roll, Assessor's Parcel Maps, and the City’s Planning Department. The land use
categories were developed to classify the different land use types in the City.
Table 2
(1) The difference in the “Balance to Levy” amount in Table 1 and the total FY 2025/2026 Levy amount in Table 2 is a rounding difference
due to the County even penny requirement for each charged parcel.
Actuals will be based on the final County Secured Roll for Fiscal Year 2025/2026.
Differences are generally due to changes in County Land Use Classifications or
Assessor’s Parcel Number changes.
Land Use FY 2025/2026
Parcel Count
County
Acres
Prior Year
EBU
Prior Year
Levy
FY
2025/2026
EBU
FY 2025/2026
Levy (1)
Agricultural 17 371.44 93.22 $3,318.60 93.22 $3,318.60
Exempt 88 139.74 0.00 0.00 0.00 0.00
Golf Course 284 3,497.57 1,805.92 64,289.08 1,805.92 64,289.08
Hillside
Conservation 13 318.93 31.89 1,135.28 31.89 1,135.28
Multi-Family
Residential 34 94.80 642.00 22,855.20 642.00 22,855.20
Non-Residential 285 582.17 2,925.65 104,153.14 2,925.65 104,153.14
Rural/ Estate 57 117.97 95.93 3,414.62 95.93 3,414.62
Vacant/ Remote 15 146.20 120.62 4,293.80 120.62 4,293.80
Single Family
Residential 21,597 3,983.52 21,597.00 768,853.20 21,597.00 768,853.20
Vacant
Residential 1,092 799.49 360.36 12,820.08 360.36 12,820.08
Vacant Non-
Residential 176 505.87 476.52 16,962.52 476.52 16,962.52
Total 23,570 10,417.96 28,149.11 $1,002,095.52 28,149.11 $1,002,095.52
633
APPENDIX A – DISTRICT ASSESSMENT DIAGRAM
The Boundary Diagrams for the original districts have previously been submitted to the
Clerk of the City in the format required under the 1972 Act and are made part of this
Report by reference.
The parcel identification, lines and dimensions of each parcel within the District are those
lines and dimensions shown on the Assessor’s Maps of Riverside County for the year in
which this Report was prepared and is incorporated by reference and made part of this
Report.
The attached Landscape Maintenance Map displays the landscape maintenance areas
within the City.
634
APPENDIX B – 2025/2026 COLLECTION ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown
on the Riverside County Assessor’s Parcel Maps and/or the Riverside County Secured
Tax Roll for the year in which this Report is prepared.
Non-assessable lots or parcels may include government owned land, public utility owned
property, land principally encumbered with public right -of-ways or easements and
dedicated common areas. These parcels will not be assessed.
A listing of parcels within the District, along with the proposed assessment amounts, has
been submitted to the City Clerk and, by reference, is made part of this Report.
Upon approval of the Report and confirmation of the assessments, the assessment
information will be submitted to the County Auditor/Controller and included on the
property tax roll in Fiscal Year 2025/2026. If the parcels or APNs within the District and
referenced in this Report, are re-numbered, re-apportioned or changed by the County
Assessor’s Office after approval of the Report, the new parcel or APNs with the
appropriate assessment amount will be submitted to the County Auditor/Controller. If the
parcel change made by the County includes a parcel split, parcel merger or tax status
change, the assessment amount submitted on the new parcels or APNs will be based on
the method of apportionment and levy amount approved in this Report by the City Council.
635
636
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO APPROVE FISCAL YEARS 2025/26
THROUGH 2029/30 CAPITAL IMPROVEMENT PROGRAM
RECOMMENDATION
Adopt a resolution to approve fiscal years 2025/26 through 2029/30 Capital Improvement
Program.
EXECUTIVE SUMMARY
•The Capital Improvement Program (CIP) is a five-year program that identifies the
scope, budget, and schedule for street, park, facility, and infrastructure projects.
•Staff presented fiscal year (FY) 2025/26 projects on March 26, 2025, to the
Financial Advisory Commission (FAC) and on April 1, 2025, to Council.
•19 projects are identified for FY 2025/26 with an estimated cost of $25 million. This
first year of the CIP Program is called the “Capital Budget”.
•The 2025/26 projects have been incorporated for appropriation into the Operating
and Capital Budget.
•Pursuant to the Government Code, Council must hold a public hearing on the CIP
and consider its adoption by resolution after a public hearing.
FISCAL IMPACT
While the Council is requested to approve the five-year CIP, only FY 2025/26 projects are
funded as follows:
PUBLIC HEARING ITEM NO. 2
637
*Project No. 2024-09 was initially tracking the Welcome Center Improvements Project.
Staff recommends renaming the project to Bear Creek Trailhead Restrooms and utilizing
project No. 2024-09 allocated budget funded in the FY 2024/25 CIP.
BACKGROUND/ANALYSIS
The CIP presents a five-year assessment of the community’s infrastructure, facility and
equipment needs; a five-year funding strategy is also outlined. It is updated annually,
and the current year CIP projects are included in the Operating and Capital Budget.
Funds are appropriated and the City then implements the current year CIP projects.
The CIP process starts in January of each year and involves the community, Council, and
the FAC. Staff presented 2025/26 CIP projects to the FAC on March 26, 2025, and to the
Council during study session on April 1, 2025.
The following is a summary of the 2025/26 projects:
2025/26 CIP Projects
• Transportation - Roadway
Pavement Management Plan
Highway 111 Corridor Area Plan Implementation
Avenue 50 Widening Improvements (Jefferson Street to Madison Street)
638
Miles Avenue Pavement Rehabilitation
Citywide Striping Refresh
5-year PMP Update
Washington Street Pavement Rehabilitation
Cove Area Slurry Seal Improvements Phase 2
• Transportation - Pedestrian
ADA Accessible Ramps – Various Locations
Sidewalks – Various Locations
Citywide Miscellaneous ADA Improvements
• Parks and Facilities
Maintenance and Operations Yard
Cultural Campus
Bear Creek Trailhead Restrooms
• Landscape Improvements
Landscape and Lighting Median Island Improvements
• Drainage Enhancements
Citywide Drainage Enhancements
• Reimbursement Agreements
Developer Reimbursement for DIF Eligible Improvements
• Traffic Signal Improvements
Citywide Traffic Signal Maintenance Improvements
The Capital Budget is based on existing funds and projected revenues. Projects slated
for subsequent years are approved on a planning basis and do not receive expenditure
authority until they are incorporated in the Capital Budget.
Those projects designated as “Additional Projects” in Attachment 1 do not have identified
funding sources. In the case of Development Impact Fee (DIF) funded projects, a long-
term collection period is required to accumulate funds before projects are implemented.
Notice of public hearing was advertised in The Desert Sun newspaper on June 4, 2025.
ALTERNATIVES
Council may modify the 2025/26 through 2029/30 CIP.
Prepared by: Carley Escarrega, Administrative Technician
Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer
Attachments: 1. 2021-26 Pavement Management – 5-year plan
2. CIP Unfunded Additional Projects Expenditure Summary
639
640
RESOLUTION NO. 2025 - XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, APPROVING THE FISCAL
YEAR 2025/2026 THROUGH 2029/2030 CAPITAL
IMPROVEMENT PROGRAM
WHEREAS, pursuant to Government Code Section 66002, the City of La Quinta
(“City”) is required to review and approve a Capital Improvement Program (“CIP”); and
WHEREAS, the City is required to conduct a noticed public hearing for
consideration and approval of the CIP; and
WHEREAS, notice of the public hearing has been given pursuant to Government
Code Section 65090, specifically, the required notice was published on June 4, 2025 in
The Desert Sun; and
WHEREAS, the CIP is a five-year planning instrument used by the City to identify
capital improvement needs and to coordinate financing and timing of those needs in a
manner that maximizes the return to the public; and
WHEREAS, the CIP is a statement of the City’s goals, objectives and priorities for
a five-year plan and the financial commitments required to accomplish those objectives;
and
WHEREAS, the Fiscal Year 2025/2026 through 2029/2030 Program proposes
approximately $66.8 million in improvement projects and identifies $61.3 million of
unfunded additional improvement projects over the five-year period, commencing on July
1, 2025 and ending June 30, 2030; and
WHEREAS, the amount allocated for the CIP for first-year projects, called the
“Capital Budget,” proposes $25.1 million in improvements, which will become effective on
July 1, 2025; and
WHEREAS, it would be in the best interest of the public to completely fund all
improvements identified within the Capital Budget.
NOW THEREFORE, BE IT RESOLVED, by the La Quinta City Council, as follows:
SECTION 1. The above recitations are true and correct.
SECTION 2. The City Council hereby approves the Fiscal Year 2025/2026
through 2029/2030 Capital Improvement Program “Exhibit A” and confirms the inclusion
of the Capital Budget into the Fiscal Year 2025/2026 operating budget, which
appropriates funds for specific facilities, equipment and improvements.
641
PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City
Council held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
642
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
REVENUE SUMMARY
Project # Project Description
General
Fund
Operating
Measure G
Sales Tax
Community
/Cultural
Center DIF
SB 1 Road
Maint/Rehab
Transportation
DIF
Maintenance
and Facilities
DIF Measure A
Other
Revenue
Other
Revenue Source Total
2025/2026
2526ADA ADA Accessible Ramps - Various Locations 20,000 20,000
2526CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000
2526PMP Pavement Management Plan Street Improvements 1,000,000 2,000,000 3,000,000
2526STI Sidewalks - Various Locations 55,000 55,000
2526TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000
2526DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 400,000 400,000
201804 Landscape and Lighting Median Island Improvements 500,000 500,000
201805 Maintenance and Operations Yard 9,800,000 362,526 10,162,526
201901 Cultural Campus 1,550,000 1,200,000 482,561 3,232,561
201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 1,000,000 1,000,000
202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 579,109 579,109
202301 Miles Avenue Pavement Rehabilitation 1,600,000 1,000,000 289,132 2,889,132
202409 Bear Creek Trailhead Restroom 250,000 250,000
202501 Citywide Striping Refresh 500,000 500,000 1,000,000
202502 Cove Area Slurry Seal Improvements Phase 2 1,006,705 1,006,705
202504 5-Year PMP Update 100,000 100,000
202505 Washington Street Pavement Rehabilitation Project (Eisenhower Drive to northern city limit) 100,000 100,000
202506 FY 2526 Citywide Miscellaneous ADA Improvements (Plaza La Quinta)136,000 CDBG 136,000
FY 2025/2026 SUBTOTAL: 6,052,000 15,000,000 482,561 1,006,705 979,109 362,526 1,124,132 186,000 25,193,033
2026/2027
2627ADA ADA Accessible Ramps - Various Locations 20,000 20,000
2627CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000
2627PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000
2627STI Sidewalks - Various Locations 55,000 55,000
2627TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000
2627DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 400,000 400,000
201804 Landscape and Lighting Median Island Improvements 500,000 500,000
201805 Maintenance and Operations Yard 7,500,000 7,500,000
201905 Highway 111 Corridor Area Plan Implementation (for 2022-25)1,000,000 1,000,000
202301 Miles Avenue Pavement Rehabilitation 250,000 250,000
202601 Avenue 47 Pavement Rehabilitation (Washington Street to Adams Street) 900,000 900,000
202602 Phase III Public Safety Camera System 3,000,000 3,000,000
202603 Washington Street at Lake La Quinta Drive (New Traffic Signal)430,000 430,000
202604 Francis Hack Lane Pavement Rehabilitation (Avenida Bermudas to Cul-De-Sac)405,730 405,730
202605 Corporate Centre Drive Gap Closure 1,000,000 1,000,000
202606 Welcome Center Improvements 0
202607 Citywide Arterial Slurry Seal Improvements 1,000,000 1,000,000
FY 2026/2027 SUBTOTAL: 2,052,000 12,500,000 0 1,000,000 1,830,000 0 1,790,730 50,000 19,222,730
2027/2028
2728ADA ADA Accessible Ramps - Various Locations 20,000 20,000
2728CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000
2728PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000
2728STI Sidewalks - Various Locations 55,000 55,000
2728TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000
2728DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 400,000 400,000
201804 Landscape and Lighting Median Island Improvements 500,000 500,000
201905 Highway 111 Corridor Area Plan Implementation (for 2022-25)1,000,000 1,000,000
202701 North La Quinta Slurry Seal Improvements/Pavement Repair 1,500,000 1,500,000
202702 Highway 111/Simon Drive Dual Left Turn Lanes 1,000,000 1,000,000
FY 2027/2028 SUBTOTAL: 2,052,000 2,000,000 0 1,000,000 400,000 0 1,735,000 50,000 7,237,000
643
ATTACHMENT 1
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
REVENUE SUMMARY
Project # Project Description
General
Fund
Operating
Measure G
Sales Tax
Community
/Cultural
Center DIF
SB 1 Road
Maint/Rehab
Transportation
DIF
Maintenance
and Facilities
DIF Measure A
Other
Revenue
Other
Revenue Source Total
2028/2029
2829ADA ADA Accessible Ramps - Various Locations 20,000 20,000
2829CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000
2829PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000
2829STI Sidewalks - Various Locations 55,000 55,000
2829TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000
2829DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 139,723 139,723
201804 Landscape and Lighting Median Island Improvements 500,000 500,000
201905 Highway 111 Corridor Area Plan Implementation (for 2022-25)1,000,000 1,000,000
202801 Washington Street Pavement Rehabilitation (Sagebrush Drive to Fred Waring Drive)1,000,000 1,000,000 1,665,361 3,665,361
FY 2028/2029 SUBTOTAL: 2,052,000 3,000,000 0 1,000,000 139,723 0 1,900,361 50,000 8,142,084
2029/2030
2930ADA ADA Accessible Ramps - Various Locations 20,000 20,000
2930CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000
2930PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000
2930STI Sidewalks - Various Locations 55,000 55,000
2930TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000
2930DRA Citywide Drainage Enhancements 477,000 477,000
201804 Landscape and Lighting Median Island Improvements 500,000 500,000
201905 Highway 111 Corridor Area Plan Implementation 1,000,000 1,000,000
202901 Avenue 52 Pavement Rehabilitation 1,128,502 1,609,991 2,738,493
FY 2029/2030 SUBTOTAL: 2,052,000 2,000,000 0 1,128,502 0 0 1,844,991 50,000 7,075,493
TOTAL FISCAL YEARS 2025/26 THROUGH 2029/30: 14,260,000 34,500,000 482,561 5,135,207 3,348,832 362,526 8,395,214 386,000 66,870,340
644
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
EXPENDITURE SUMMARY
Project # Project Description
Engineering/
Design Construction
Inspection/
Testing/
Survey Professional Contingency Other
Other
Expenditure Total
2025/2026
2526ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000
2526CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000
2526PMP Pavement Management Plan Street Improvements 217,500 2,100,000 202,500 180,000 300,000 3,000,000
2526STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000
2526TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000
2526DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 400,000 Reimbursement 400,000
201804 Landscape and Lighting Median Island Improvements 0 500,000 0 0 0 500,000
201805 Maintenance and Operations Yard 736,783 7,113,768 685,971 609,752 1,016,253 10,162,526
201901 Cultural Campus 234,361 2,262,793 218,198 193,954 323,256 3,232,561
201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 72,500 700,000 67,500 60,000 100,000 1,000,000
202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 41,985 405,376 39,090 34,747 57,911 579,109
202301 Miles Avenue Pavement Rehabilitation 209,462 2,022,392 195,016 173,348 288,913 2,889,132
202409 Bear Creek Trailhead Restroom 18,125 175,000 16,875 15,000 25,000 250,000
202501 Citywide Striping Refresh 72,500 700,000 67,500 60,000 100,000 1,000,000
202502 Cove Area Slurry Seal Improvements Phase 2 72,986 704,694 67,953 60,402 100,671 1,006,705
202504 5-Year PMP Update 7,250 70,000 6,750 6,000 10,000 100,000
202505 Washington Street Pavement Rehabilitation Project (Eisenhower Drive to northern city limit) 100,000 0 0 0 0 100,000
202506 FY 2526 Citywide Miscellaneous ADA Improvements (Plaza La Quinta)9,860 95,200 9,180 8,160 13,600 136,000
FY 2025/2026 SUBTOTAL: 1,836,957 17,505,623 1,617,167 1,437,482 2,395,803 400,000 25,193,033
2026/2027
2627ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000
2627CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000
2627PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000
2627STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000
2627TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000
2627DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 400,000 Reimbursement 400,000
201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000
201805 Maintenance and Operations Yard 543,750 5,250,000 506,250 450,000 750,000 7,500,000
201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000
202301 Miles Avenue Pavement Rehabilitation 18,125 175,000 16,875 15,000 25,000 250,000
202601 Avenue 47 Pavement Rehabilitation (Washington Street to Adams Street) 65,250 630,000 60,750 54,000 90,000 900,000
202602 Phase III Public Safety Camera System 217,500 2,100,000 202,500 180,000 300,000 3,000,000
202603 Washington Street at Lake La Quinta Drive (New Traffic Signal)31,175 301,000 29,025 25,800 43,000 430,000
202604 Francis Hack Lane Pavement Rehabilitation (Avenida Bermudas to Cul-De-Sac)29,415 284,011 27,387 24,344 40,573 405,730
202605 Corporate Centre Drive Gap Closure 72,500 700,000 67,500 60,000 100,000 1,000,000
202606 Welcome Center Improvements 0 0 0 0 0 0
202607 Citywide Arterial Slurry Seal Improvements 72,500 700,000 67,500 60,000 100,000 1,000,000
FY 2026/2027 SUBTOTAL: 1,347,610 13,246,411 1,254,672 1,115,264 1,858,773 400,000 19,222,730
645
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
EXPENDITURE SUMMARY
2027/2028
2728ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000
2728CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000
2728PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000
2728STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000
2728TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000
2728DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 400,000 Reimbursement 400,000
201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000
201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000
202701 North La Quinta Slurry Seal Improvements/Pavement Repair 108,750 1,050,000 101,250 90,000 150,000 1,500,000
202702 Highway 111/Simon Drive Dual Left Turn Lanes 72,500 700,000 67,500 60,000 100,000 1,000,000
FY 2027/2028 SUBTOTAL: 478,645 4,856,400 445,635 396,120 660,200 400,000 7,237,000
2028/2029
2829ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000
2829CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000
2829PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000
2829STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000
2829TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000
2829DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 139,723 Reimbursement 139,723
201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000
201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000
202801 Washington Street Pavement Rehabilitation (Sagebrush Drive to Fred Waring Drive)265,739 2,565,753 247,412 219,922 366,536 3,665,361
FY 2028/2029 SUBTOTAL: 563,134 5,672,153 524,297 466,042 776,736 139,723 8,142,084
2029/2030
2930ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000
2930CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000
2930PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000
2930STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000
2930TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000
2930DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000
201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000
201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000
202901 Avenue 52 Pavement Rehabilitation 198,541 1,916,945 184,848 164,310 273,849 2,738,493
FY 2029/2030 SUBTOTAL: 495,936 5,023,345 461,733 410,430 684,049 0 7,075,493
TOTAL FISCAL YEARS 2025/2026 THROUGH 2029/2030: 4,722,282 46,303,932 4,303,504 3,825,337 6,375,562 1,339,723 66,870,340
646
Project Description Quimby Funds
DIF
Transportation
DIF
Parks/Rec
DIF
Maint Facility
DIF
Fire Other
Other
Revenue Source Total
BRIDGE IMPROVEMENTS
AD 1 Washington Street Bridge Railing (Replacement)1,070,355 TBD/City of Indian Wells 1,070,355
DRAINAGE IMPROVEMENTS
MISCELLANEOUS IMPROVEMENTS
AD 2 Village Area Parking Structure 10,000,000 TBD 10,000,000
AD 3 Village Area Parking Lot 2,500,000 TBD 2,500,000
PUBLIC FACILITIES
AD 4 City Hall Solar Panels 1,000,000 TBD 1,000,000
AD 5 Library/Wellness Center Solar Panels 1,000,000 TBD 1,000,000
AD 6 Southeast Area Fire Station 2,198,500 2,198,500 County of Riverside 4,397,000
PARKS
AD 7 Sports Complex Field Improvements 5,551,129 TBD 5,551,129
AD 8 SilverRock Park Venue Phase II 4,369,439 TBD 4,369,439
STREET IMPROVEMENTS
AD 9 Avenue 62 Street Improvements (Monroe Street to Madison Street)1,949,000 Dev Contribution 1,949,000
AD 10 Highway 111 at La Quinta Center Drive (Dual Left Turn Lanes)703,000 TBD 703,000
AD 11 Jefferson Street Extension (Avenue 58 to Avenue 60)1,000,000 2,064,160 Dev Contribution 3,064,160
STREET IMPROVEMENTS - BICYCLE PATHS
AD 12 Citywide Bicycle Path Improvements 8,600,000 TBD 8,600,000
STREET IMPROVEMENTS - ROUNDABOUTS
AD 13 Madison Street at Avenue 58 Two Lane Roundabout 2,388,000 2,388,000
AD 14 Madison Street at Avenue 60 Two Lane Roundabout 2,388,000 2,388,000
AD 15 Monroe Street at Avenue 54 Two Lane Roundabout 1,194,000 1,194,000 County of Riverside 2,388,000
AD 16 Monroe Street at Avenue 58 Two Lane Roundabout 1,194,000 1,194,000 County of Riverside 2,388,000
AD 17 Monroe Street at Avenue 60 Two Lane Roundabout 2,388,000 2,388,000
AD 18 Monroe Street at Avenue 62 Two Lane Roundabout 597,000 1,791,000 TBD/County of Riverside 2,388,000
AD 19 Jefferson Street at Avenue 54 Roundabout 1,791,000 597,000 Dev Contribution 2,388,000
STREET IMPROVEMENTS - TRAFFIC SIGNALS
AD 20 Avenue 50 at Orchard Lane (New Traffic Signal)107,500 322,500 Dev Contribution 430,000
TOTAL ADD PROJECTS:0 13,047,500 0 0 2,198,500 46,104,083 61,350,083
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
UNFUNDED ADDITIONAL PROJECTS - REVENUE SUMMARY
Project #
647
ATTACHMENT 2
Project Description Engineering Construction Inspection Professional Contingency Other Total
BRIDGE IMPROVEMENTS
AD 1 Washington Street Bridge Railing (Replacement)107,036 800,090 82,953 26,759 53,518 1,070,355
DRAINAGE IMPROVEMENTS
MISCELLANEOUS IMPROVEMENTS
AD 2 Village Area Parking Structure 1,000,000 7,475,000 775,000 250,000 500,000 10,000,000
AD 3 Village Area Parking Lot 250,000 1,868,750 193,750 62,500 125,000 2,500,000
PUBLIC FACILITIES
AD 4 City Hall Solar Panels 50,000 950,000 1,000,000
AD 5 Library/Wellness Center Solar Panels 50,000 950,000 1,000,000
AD 6 Southeast Area Fire Station 439,700 3,286,758 340,768 109,925 219,850 4,397,000
PARKS
AD 7 Sports Complex Field Improvements 555,113 4,149,469 430,212 138,778 277,556 5,551,129
AD 8 SilverRock Park Venue Phase II 436,944 3,266,156 338,632 109,236 218,472 4,369,439
STREET IMPROVEMENTS
AD 9 Avenue 62 Street Improvements (Monroe Street to Madison Street)194,900 1,456,878 151,048 48,725 97,450 1,949,000
AD 10 Highway 111 at La Quinta Center Drive (Dual Left Turn Lanes)70,300 525,493 54,483 17,575 35,150 703,000
AD 11 Jefferson Street Extension (Avenue 58 to Avenue 60)306,416 2,290,460 237,472 76,604 153,208 3,064,160
STREET IMPROVEMENTS - BICYCLE PATHS
AD 12 Citywide Bicycle Path Improvements 860,000 6,428,500 666,500 215,000 430,000 8,600,000
STREET IMPROVEMENTS - ROUNDABOUTS
AD 13 Madison Street at Avenue 58 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
AD 14 Madison Street at Avenue 60 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
AD 15 Monroe Street at Avenue 54 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
AD 16 Monroe Street at Avenue 58 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
AD 17 Monroe Street at Avenue 60 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
AD 18 Monroe Street at Avenue 62 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
AD 19 Jefferson Street at Avenue 54 Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
STREET IMPROVEMENTS - TRAFFIC SIGNALS
AD 20 Avenue 50 at Orchard Lane (New Traffic Signal)43,000 321,425 33,325 10,750 21,500 430,000
SUBTOTAL ADD PROJECTS 6,035,008 46,264,187 4,599,631 1,483,752 2,967,504 - 61,350,083
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
UNFUNDED ADDITIONAL PROJECTS - EXPENDITURE SUMMARY
Project #
648
City of La Quinta
CITY COUNCIL MEETING
STAFF REPORT
TO: Madam Mayor and Members of the City Council
FROM: Carley Escarrega, Administrative Technician
DATE: June 17, 2025
SUBJECT: EISENHOWER DRIVE ROAD DIET SURVEY RESULTS
On July 16, 2024, Council reviewed the proposed Eisenhower Drive Road Diet Project
(Project), which provided an option to address residents’ concerns about vehicle speeding
and safety along Eisenhower Drive, south of Calle Sinaloa, which was identified as the
number two (2) project of interest during the City’s Annual Community Workshop held in
February 2024.
As a result, Council directed staff to issue a survey to receive citizens’ input on the Project
(Attachment 1), during the winter months. The survey was published from February 10 to
March 17, 2025; and 517 responses were received. Below is a summary of the survey
questions and results.
1. Do you support reducing a traffic lane to create a dedicated bike lane, considering
the potential benefits for cyclist safety and the environment, as well as concerns
about increased traffic congestion and longer travel times?
Answer Choices Responses
Yes 37.91% 196
No 62.09% 321
Total 517
2. Do you live in the Cove?
Answer Choices Responses
Yes 94.39% 488
No 5.61% 29
Total 517
DEPARTMENTAL REPORT ITEM NO. 8
649
3. If you live in the Cove, do you live on Eisenhower Drive?
Answer Choices Responses
Yes 21.66% 112
No 78.34% 405
Total 517
Analysis of the survey results shows the following breakdown:
Road Diet
Support
Total Response Cove Resident
Response
Eisenhower Drive
Resident Response
Yes 196 37.91% 180 36.9% 40 35.7%
No 321 62.09% 308 63.1% 72 64.3%
Numbers of residents supporting versus not supporting the proposed road diet is
consistent between the different resident locations.
Based on survey results staff will not be bringing this project back to council unless
requested.
Attachment: 1. Survey Flyer
650
EISENHOWERROAD DIETSURVEY
We’d love your feedback!
Scan the QR code on the
back to take the survey.
Eisenhower Drive
South of Calle Tampico
651
ATTACHMENT
Eisenhower Road Diet Survey
During the last several years Residents
have requested the City reduce speeds,
increase bicycle connections, and provide
for better safety along Eisenhower Drive
in the La Quinta Cove.
Traffic calming on Eisenhower Drive was
identified as a priority during the City’s
annual Community Workshop held in
February 2024.
At the July 16, 2024 City Council Meeting,
Council discussed the road diet and
directed staff to issue the survey during
the winter months to receive a more
complete response from the community.
78-495 Calle Tampico,
La Quinta, CA 92253
Please scan the
QR Code to
take the Survey!
{¤I1¤q
652
FINANCIAL ADVISORY COMMISSION Page 1 of 3 MARCH 26, 2025
SPECIAL MEETING – MINUTES
FINANCIAL ADVISORY COMMISSION
SPECIAL MEETING
MINUTES
WEDNESDAY, MARCH 26, 2025
CALL TO ORDER
A special meeting of the La Quinta Financial Advisory Commission (Commission) was
called to order at 3:30 p.m. by Vice Chair Anderson.
PRESENT: Commissioners Batavick, Kiehl, Lee, Mast, Way, and Vice-Chair Anderson
ABSENT: Chairperson Dorsey
PLEDGE OF ALLEGIANCE
Commissioner Mast led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA
Staff requested the Commission consider the Study Session section before the Business
Session section, out of agenda order; the Commission concurred.
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – None
CONSENT CALENDAR ITEMS
1. RECEIVE AND FILE MEETING MINUTES DATED FEBRUARY 12, 2025
2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED
DECEMBER 31, 2024
3. RECEIVE AND FILE SECOND QUARTER FISCAL YEAR 2024/25 TREASURY
REPORTS FOR OCTOBER, NOVEMBER, AND DECEMBER 2024
The Commission discussed the December 2024 Community Services general ledger
account including expenditures for several community events such as the Ironman 70.3
triathlon, Pancakes with Santa, Tree Lighting Ceremony, and audio-visual services for
the Veterans Day Ceremony; Capital Improvement Program (CIP) projects revenue
fluctuations between December 2023 and 2024; and inquiries regarding the new Tracker
investment software and report customization options.
REPORTS AND INFORMATIONAL ITEM NO. 33
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FINANCIAL ADVISORY COMMISSION Page 2 of 3 MARCH 26, 2025
SPECIAL MEETING – MINUTES
MOTION – A motion was made and seconded by Commissioners Kiehl/Way to approve
the Consent Calendar as presented. Motion passed: ayes – 6, noes – 0, abstain – 0,
absent – 1 (Dorsey).
STUDY SESSION >>> taken out of Agenda order
1. DISCUSS PROJECTS TO BE INCLUDED IN FISCAL YEARS 2025/26
THROUGH 2029/30 CAPITAL IMPROVEMENT PROGRAM
Public Works Director McKinney and Administrative Technician Escarrega presented the
staff report, which is on file in the Finance Department.
The Commission discussed the CIP, focusing on funding sources, road maintenance
prioritization, and the cost implications of proactive road rehabilitation; the widening of
Avenue 50 in collaboration with the City of Indio; citywide striping locations and the
integration of the pavement management master plan; budgeting for emergency repairs,
including sinkholes; Bear Creek Trail restroom project; the Maintenance and Operations
Yard facility project; difference in requirements and restrictions for federally funded
projects versus city-funded ones; and commended staff for the efficient use of Measure
G funds.
2. DISCUSS THE 2025 ANNUAL COMMUNITY WORKSHOP AND 2025/26
BUDGET PROCESS
Finance Director Martinez presented the staff report, which is on file in the Finance
Department.
The Commission discussed workshop attendance; additional opportunities for community
engagement through town halls; the importance of increased public awareness regarding
Imperial Irrigation District (IID) energy power capacity and supply issues; the City’s
ongoing efforts to secure the necessary infrastructure and funding for future power
demands; commended staff for efficiently and effectively leveraging City funds to achieve
a No. 7 ranking in fiscal strength for La Quinta out of 419 cities in California with reported
data, and staff’s continued efforts in managing City funds, reserve levels, and pension
obligations.
Staff noted that enhanced budget reports will be made available this year due to the
implementation of the new budgeting software, providing a high-level overview of the
City’s fiscal strengths and accomplishments, in addition to the standard financial details.
BUSINESS SESSION >>> taken out of Agenda order
1. RECEIVE AND FILE FISCAL YEAR 2024/25 BUDGET UPDATE REPORT,
APPROVE THE RECOMMENDED BUDGET ADJUSTMENTS, AND
RECOMMEND COUNCIL APPROVAL OF ADDITIONAL DISCRETIONARY
PAYMENT TO PAY OUTSTANDING PENSION OBLIGATIONS
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FINANCIAL ADVISORY COMMISSION Page 3 of 3 MARCH 26, 2025
SPECIAL MEETING – MINUTES
Finance Director Martinez presented the staff report, which is on file in the Finance
Department.
The Commission discussed additional discretionary payments to reduce or eliminate the
City’s outstanding pension obligations, which is a proactive measure against future
interest accruals; and false alarm fines and collection efforts.
MOTION – A motion was made and seconded by Commissioners Lee/Batavick to receive
and file fiscal year 2024/25 budget update report, approve the recommended budget
adjustments, and recommend Council approval of additional discretionary payment to pay
outstanding pension obligations. Motion passed: ayes – 6, noes – 0, abstain – 0, absent
– 1 (Dorsey).
DEPARTMENTAL REPORTS
1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES
Staff provided updates on current and upcoming Finance Department projects including
the ongoing audit for fiscal year 2023/24 Annual Comprehensive Financial Report,
Highway 111 corridor project expenditures, the newly formed Coachella Valley Power
Agency for electrical infrastructure and power capacity needs, and efforts to secure
Federal Emergency Management Agency reimbursements related to Tropical Storm
Hilary repair expenses incurred by the City.
COMMISSIONERS’ ITEMS
Commissioner Batavick proposed enhancing public transparency and engagement by
disseminating City budget updates through news outlets or radio.
ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners
Mast/Way to adjourn this meeting at 5:00 p.m. Motion passed: ayes – 6, noes – 0, abstain
– 0, absent – 1 (Dorsey).
Respectfully submitted,
Amanda Guerrero, Commission Secretary
City of La Quinta, California
655
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FINANCIAL ADVISORY COMMISSION Page 1 of 3 MAY 7, 2025
MINUTES
FINANCIAL ADVISORY COMMISSION
MINUTES
WEDNESDAY, MAY 7, 2025
CALL TO ORDER
A special meeting of the La Quinta Financial Advisory Commission (Commission) was
called to order at 3:30 p.m. by Chair Dorsey.
PRESENT: Commissioners Anderson, Batavick, Kiehl (joined the meeting at 3:52 p.m.),
Lee, Way and Chair Dorsey
ABSENT: Commissioner Mast
PLEDGE OF ALLEGIANCE
Commissioner Lee led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA – Confirmed
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – None
CONSENT CALENDAR ITEMS
1. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED
JANUARY 31, 2025
2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED
FEBRUARY 28, 2025
MOTION – A motion was made and seconded by Commissioners Batavick/Anderson to
approve the Consent Calendar as presented. Motion passed: ayes – 5, noes – 0, abstain
– 0, absent – 2 (Kiehl and Mast).
BUSINESS SESSION
1. APPROVE FISCAL YEAR 2025/26 MEETING SCHEDULE
Finance Director Martinez presented the staff report, which is on file in the Finance
Department.
The Commission discussed rescheduling the September 3, 2025, regular meeting to
September 11, 2025, special meeting due to scheduling conflicts.
REPORTS AND INFORMATIONAL ITEM NO. 34
657
FINANCIAL ADVISORY COMMISSION Page 2 of 3 MAY 7, 2025
MINUTES
MOTION – A motion was made and seconded by Commissioners Way/Lee to approve
the amended fiscal year 2025/26 Commission meeting schedule. Motion passed:
ayes – 5, noes – 0, abstain – 0, absent – 1 (Kiehl and Mast).
STUDY SESSION
1. DISCUSS FISCAL YEAR 2025/26 INVESTMENT POLICY
Principal Management Analyst Hallick presented the staff report, which is on file in the
Finance Department.
The Commission discussed the City’s investments rating category of “AA” or better which
is more restrictive than the State to better mitigate risk; and to correct minor formatting
inconsistencies in Appendix C.
The Commission expressed general support for the minor updates and revisions clarifying
the Investment Policy.
COMMISSIONER KIEHL JOINED THE MEETING AT 3:52 P.M.
2. DISCUSS FISCAL YEAR 2025/26 PRELIMINARY PROPOSED BUDGET
Finance Director Martinez presented the staff report, which is on file in the Finance
Department.
The Commission discussed investment interest earnings; key revenue categories;
correcting the FY 2025/26 budget summary label on page 53; Measure G contributions;
the comprehensive study of the Master Fee Schedule; expanded Wellness Center
operations; federal funding; public safety costs, staffing, service models, and camera
system benefits; potential power infrastructure improvement costs; rising insurance
premiums; temporary staffing and medical expenses; use of Measure G reserves; the
City’s Recognized Obligation Payment Schedule (ROPS) repayment timeline and future
reallocation of Redevelopment Property Tax Trust Fund (RPTTF) fund once all
redevelopment agencies debt is paid off.
The Commission commended staff for prudent and conservative budget management.
The Commission expressed general support for the FY 2025/26 proposed budget as
presented.
DEPARTMENTAL REPORTS
1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES
Staff provided updates on current and upcoming Finance Department projects including
the ongoing audit for FY 2023/24 Annual Comprehensive Financial Report which is in
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FINANCIAL ADVISORY COMMISSION Page 3 of 3 MAY 7, 2025
MINUTES
final stages of completion; scheduling additional meetings for the Financial Projections
Task Force; upcoming Boards and Commissions vacancies; and Highway 111 Corridor
Specific Plan project expenditures.
The Commission discussed the timeline and scheduling for the upcoming Highway 111
pavement improvements; the ribbon cutting unveiling the new Dune Palms Road Bridge;
anticipated Imperial Irrigation District (IID) substation infrastructure improvements costs
and options; and the newly formed Coachella Valley Powers Agency, an independent
public agency for Riverside County and the Coachella Valley giving stakeholders the
authority to address electrical infrastructure needs and services.
2. FOURTH QUARTER 2024 (OCTOBER-DECEMBER) SALES TAX UPDATE
Staff provided a general overview of the fourth quarter sales tax update.
The Commission discussed commercial vacancies rate in La Quinta is 5% compared to
12% average valley-wide; and potential impacts of the Highway 111 Corridor project on
local businesses and sales tax performance.
COMMISSIONERS’ ITEMS
Commissioner Kiehl commended Commissioner Way for her presentation at the 2025
State of the Fourth District Coachella Valley Economic Update held By Riverside County
Supervisor Perez on April 17, 2025, at the Fantasy Springs Resort Casino in Indio.
ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners
Way/Kiehl to adjourn this meeting at 5:23 p.m. Motion passed: ayes – 6, noes – 0, abstain
– 0, absent – 1 (Mast).
Respectfully submitted,
Amanda Guerrero, Commission Secretary
City of La Quinta, California
659
660
ARTS AND COMMUNITY SERVICES COMMISSION Page 1 of 4 MARCH 10, 2025
MINUTES – QUARTERLY MINUTES
ARTS AND COMMUNITY SERVICES COMMISSION
MINUTES
MONDAY, MARCH 10, 2025
CALL TO ORDER
A regular quarterly meeting of the Arts and Community Services Commission
(Commission) was called to order at 4:02 p.m. by Vice Chair Chiapperini.
PRESENT: Commissioners Beesemyer, Brower (joined the meeting at 4:19 p.m.),
Chiapperini, and Webb
ABSENT: Chair Biondi
PLEDGE OF ALLEGIANCE
Commissioner Webb led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA – Confirmed
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS
1. CULTURAL CAMPUS PROJECT NO. 2019-01 UPDATE
Senior Management Analyst Calderon provided a high-level overview of the Cultural
Campus project design, timeline, and progress.
CONSULTANTS PRESENTATATION (via Zoom teleconference): Design Principal Matt
Austin with Hammel, Green and Abrahamson (HGA) and Senior Associate Benjamin
Arcia with McCullough Landscape Architecture, Inc. – provided a detailed presentation
on the Cultural Campus project components, focusing on the art plaza/promenade and
gathering space referred to as “Oasis” intended for landscaping, social events, and art;
and specifically the “Plaza Snake” art design on the ground, approved by Council on
February 4, 2025, and developed in collaboration with Cahuilla elder Kim Marcus, as a
wayfinding feature with storytelling incorporated in the snake’s diamonds design
integrating elements of La Quinta’s native history, culture, and ethnobotany, with an audio
tour overlay narrated by Mr. Marcus publicly accessible via signs and QR (quick
response) codes creating an interactive experience.
2. ART IN PUBLIC PLACES (APP) BUDGET PRESENTATION
Finance Director Martinez provided a detailed overview of the City’s APP fund, including
revenue sources comprised of development fees, general fund contributions, and interest
REPORTS AND INFORMATIONAL ITEM NO. 35
661
ARTS AND COMMUNITY SERVICES COMMISSION Page 2 of 4 MARCH 10, 2025
MINUTES – QUARTERLY MINUTES
earnings, expenditures consisting of art purchases, APP maintenance/display, operating
supplies, and capital improvement projects; current and future APP projects; available
APP fund balance; emphasized the importance of responsible budget management to
ensure the long-term sustainability of the public art program, while also considering new
funding strategies, prioritizing projects and engaging the community in shaping the City’s
art landscape.
COMMISSIONER BROWER JOINED THE MEETING AT 4:19 P.M.
CONSENT CALENDAR ITEMS
1. RECEIVE AND FILE MEETING MINUTES DATED FEBRUARY 10, 2025
MOTION – A motion was made and seconded by Commissioners Beesemyer/Brower to
approve the Consent Calendar as presented. Motion passed: ayes – 4, noes – 0, abstain
– 0, absent – 1 (Biondi).
BUSINESS SESSION
1. RECOMMEND ADAMS PARK PLAYGROUND DESIGN TO CITY COUNCIL
Senior Management Analyst Calderon presented the staff report, which is on file in the
Community Services Department.
The Commission discussed the two playground design options pricing and features
differential, with enhanced design Option 2 including additional music features, interactive
marble board, colored half balls, steppers, etc.; the multiple points of entry and access to
the slides; and expressed general support for Option 2 due to its enhanced design
features bringing greater value to the highly used Adams park by community patrons.
MOTION – A motion was made and seconded by Commissioners Webb/Beesemyer
recommending Council approval of enhanced Option 2 playground design for Adams
Park. Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 1 (Biondi).
STUDY SESSION
1. DISCUSS SILVERROCK PARK FACILITY MURAL
Senior Management Analyst Calderon presented the staff report, which is on file in the
Community Services Department.
The Commission discussed vinyl wrap mural estimated cost for installation and
maintenance, as well as its longevity and durability against the elements and potential
graffiti and/or vandalism compared to a traditionally painted mural; expressed support for
this project to include graphic design and to open submissions to a larger pool of artists;
suggested the art should represent La Quinta through music or art elements such as the
662
ARTS AND COMMUNITY SERVICES COMMISSION Page 3 of 4 MARCH 10, 2025
MINUTES – QUARTERLY MINUTES
roadrunner, quail, local wildlife, elements of Cahuilla history and local landscapes, etc.;
suggested exploring assigning different themes to each wall of the building; the artists
selection process and publication, and the prospect of including local schools for
submissions and/or input on design and artist choice.
The Commission expressed general support for this project to include the vinyl wrap
mural to increase cost-effectiveness, flexibility of design, and the ability to engage a larger
pool of artists.
Staff noted they will move forward with finalizing the Request for Proposals (RFP) and
report back on submissions.
DEPARTMENTAL REPORTS – Verbal Updates
1. CIVIC CENTER ART PURCHASE COMMITTEE
Staff said the Civic Center Art Purchase Committee, comprised of Councilmember Peña,
Mayor Pro Tem McGarrery, and Commissioners Chiapperini and Webb, purchased three
paintings, “Lake La Quinta Sunrise” and “Ocotillo Sunset” by Aaron Hanson and “Circle
Series” by Red Wolf from the Spring 2025 La Quinta Art Celebration during their walk
through on February 25, 2025, to be included in the Art in Public Places Program, and to
be displayed at City Hall.
2. SILVERROCK PARK – CODE ENFORCEMENT
Staff provided an update on Code Enforcement efforts and procedures addressing
unleashed dogs, including issuing citations, additional temporary signage, and permanent
signage with a QR code to help educate the public of the requirements and linking to dog
park locations in La Quinta.
3. FUTURE ART OPPORTUNITIES
Staff said there were no updates on the following projects – Highway 111 Corridor, CV
Link, Arts and Music Line, and Entry Monuments as the projects are in the early stages
of development; staff will continue to provide updates and will involve the Commission
once the projects are at the art design opportunities phase.
COMMISSIONERS’ ITEMS
Commissioners Chiapperini and Webb shared their positive experience serving on the
Civic Center Art Purchase Committee and thanked staff for their time and efforts.
Commissioner Webb asked for the upcoming La Quinta Art Celebrations events dates.
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ARTS AND COMMUNITY SERVICES COMMISSION Page 4 of 4 MARCH 10, 2025
MINUTES – QUARTERLY MINUTES
ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners
Webb/Beesemyer to adjourn this meeting at 4:59 p.m. Motion passed: ayes – 4, noes –
0, abstain – 0, absent – 1 (Biondi).
Respectfully submitted,
Manuel Elizalde, Commission Secretary
City of La Quinta, California
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PLANNING COMMISSION MINUTES Page 1 of 4 MAY 13, 2025
PLANNING COMMISSION
MINUTES
TUESDAY, MAY 13, 2025
CALL TO ORDER
A regular meeting of the La Quinta Planning Commission (Commission) was called to
order at 5:00 p.m. by Chairperson Hassett.
PRESENT: Commissioners Guerrero, Hernandez, Hundt, McCune, and
Chairperson Hassett
ABSENT: Commissioner Nieto
VACANT: One (1)
STAFF PRESENT: Design and Development Director Danny Castro, Public Works
Director Bryan McKinney, Planning Manager Cheri Flores, Senior
Planner Scott Nespor, Deputy City Attorney Jessica Sanders (via
teleconference), and Commission Secretary Tania Flores
PLEDGE OF ALLEGIANCE
Vice Chairperson Guerrero led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
Commission Secretary Flores stated that there was one written public comment
received, which was distributed to the Commission prior to the meeting, and one
member of the public had submitted a request to speak.
PUBLIC SPEAKER: Linda Mann, La Quinta – expressed concerns regarding the
environmental impacts of the Club at Coral Mountain project relating to the installation
of the bighorn sheep barrier at the perimeter of the project; and reconsideration of the
previously approved Environmental Impact Report for this project.
CONFIRMATION OF AGENDA
Commission Secretary Flores said a HAND-OUT was distributed to the Commission
correcting the numbering of the proposed Conditions of Approval (COAs) for Public
Hearing Item No. 1, listed in Exhibit A of the proposed resolution, on page 33 of the
agenda packet, under the “Landscape and Irrigation” section, to correctly follow the
sequential numbering of the COAs; the COAs were renumbered from 32 – 36 to 58.1 –
58.6, however, the COAs remained unchanged; and the hand-out was made public,
published on the City’s website, and included in the public records of this meeting.
REPORTS AND INFORMATIONAL ITEM NO. 36
665
PLANNING COMMISSION MINUTES Page 2 of 4 MAY 13, 2025
MOTION – A motion was made and seconded by Commissioner Guerrero/Chairperson
Hassett to confirm the agenda as published.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – None.
CONSENT CALENDAR
1. RECEIVE AND FILE MEETING MINUTES DATED MARCH 11, 2025
2. RECEIVE AND FILE MEETING MINUTES DATED MARCH 23, 2025
MOTION – A motion was made and seconded by Commissioner Guerrero/Chairperson
Hassett to approve the Consent Calendar as presented.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
BUSINESS SESSION – None.
PUBLIC HEARINGS
1. CONSIDER ADOPTING A RESOLUTION TO APPROVE CONDITIONAL USE
PERMIT 2024-0004 AND SITE DEVELOPMENT PERMIT 2024-0010 FOR AN
APPROXIMATE 16,000 SQUARE FOOT DENTAL OFFICE BUILDING; CEQA:
THIS PROJECT IS EXEMPT FROM ENVIRONMENTAL REVIEW PURSUANT TO
SECTION 15332 (CLASS 32) IN-FILL DEVELOPMENT; PROJECT LOCATION
47705 CALEO BAY
DECLARATIONS OF COMMISSION PUBLIC CONTACT OR CONFLICTS: None.
Senior Planner Nespor presented the staff report, which is on file in the Design and
Development Department.
The Commission discussed traffic flow and noise impacts of roof-mounted HVAC
equipment; ownership of land between the project site and the existing memory care
facility to the south; movement of the existing Imperial Irrigation District (IID) transformer
identified on the plans; traffic and parking monitoring and review procedures, parking
requirements for medical/dental uses, the ability to use reciprocal parking agreements
to meet parking standards, and recourse of non-compliance; public access and
availability of office space within the second floor per the current plans; landscape
review and approval procedures; retention basin types and locations; re-use of
previously approved plans and partial structures.
CHAIRPERSON HASSETT DECLARED THE PUBLIC HEARING OPEN AT 5:31 P.M.
PUBLIC SPEAKER: John Gamlin, Applicant Representative – introduced himself and
provided additional background information regarding the applicant and the purpose of
666
PLANNING COMMISSION MINUTES Page 3 of 4 MAY 13, 2025
the project; parking calculations for dental practice uses and covered parking rooftop
solar generation; proposed business and emergency hours of the practice; coordination
with IID and any proposed back up generation; second floor usage for storage and
private access; retention basin types and locations on and near the project site; future
signage program and architectural changes from previously approved project plans;
hazardous and biological waste removal; fencing for patio space identified on plans;
and proposed construction schedule.
Commission Secretary Flores said that the City received no public comment on this item
and that there were no requests to speak.
CHAIRPERSON HASSETT DECLARED THE PUBLIC HEARING CLOSED AT 5:51 P.M.
Commission discussion followed regarding appreciation for the project and
presentation.
MOTION – A motion was made and seconded by Commissioner Guerrero/Chairperson
Hassett to adopt Planning Commission Resolution No. 2025-005 approving Conditional
Use Permit 2024-0004 and Site Development Permit 2024-0010 and find the project
exempt from environmental review pursuant to Section 15332 (Class 32) in-fill
development project, as recommended:
A RESOLUTION OF THE PLANNING COMMISSION OF THE CITY OF LA
QUINTA, CALIFORNIA, APPROVING A CONDITIONAL USE PERMIT AND SITE
DEVELOPMENT PERMIT FOR CONSTRUCTION OF AN APPROXIMATE
16,000 SQUARE-FOOT DENTAL OFFICE BUILDING LOCATED AT 47705
CALEO BAY AND FIND THAT THE PROJECT IS EXEMPT FROM
ENVIRONMENTAL REVIEW PURSUANT TO SECTION 15332 IN-FILL
DEVELOPMENT PROJECT
CASE NUMBERS: CONDITIONAL USE PERMIT 2024-0004; SITE
DEVELOPMENT PERMIT 2024-0010
PROJECT: BLISS DENTISTRY
APPLICANT: JOHN GAMLIN; SOFIA INVESTMENTS, INC.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
STUDY SESSION – None.
STAFF ITEMS
Planning Manager Flores provided information on: (1) upcoming projects, including
PGA West in-fill lots, the Club at Coral Mountain Golf Course, a Highway 111/Adams
Street Drive Thru, and the Costco Fuel Center Expansion; (2) recently approved
projects, including the Calle Estado Mixed Use project and the McQuaid Studio project;
(3) projects under construction, including Chick-fil-A and Quick Quack carwash, Daiso
retail store, Rancho La Quinta Fitness Center, Oasis residential community, and the
Jefferson Street Apartments; (4) the Highway 111 Corridor Specific Plan and
667
PLANNING COMMISSION MINUTES Page 4 of 4 MAY 13, 2025
Development Code; (5) the Village Parking analysis; and (6) the Sphere of Influence
studies.
Commission discussion followed regarding the previously approved Hampton Inn, La
Quinta Village Apartments, and La Quinta Landing projects.
COMMISSIONER ITEMS – None.
ADJOURNMENT
There being no further business, a motion was made and seconded by Chairperson
Hassett/Commissioner Guerrero to adjourn this meeting at 6:05 p.m.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
Respectfully submitted,
TANIA FLORES, Commission Secretary
City of La Quinta, California
668
HOUSING COMMISSION
SPECIAL MEETING
MINUTES
WEDNESDAY, APRIL 16, 2025
CALL TO ORDER
A special meeting of the La Quinta Housing Commission (Commission) was called to
order at 5:00 p.m. by Chairperson Gaeta-Mejia.
PRESENT: Commissioners Christopherson, Pacheco, Paltin, and Chairperson Gaeta-Mejia
ABSENT: None
VACANCY: One (1)
PLEDGE OF ALLEGIANCE
Chairperson Gaeta-Mejia led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA – Confirmed
ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS – None
CONSENT CALENDAR
1.RECEIVE AND FILE MEETING MINUTES DATED DECEMBER 11, 2024
MOTION – A motion was made and seconded by Commissioners Christopherson / Paltin
to receive and file the Consent Calendar as presented. Motion passed: ayes – 4, noes –
0, abstain – 0, absent – 0, vacancy – one (1).
BUSINESS SESSION
1.RECOMMEND HOUSING AUTHORITY APPROVAL FOR LOCAL HOMELESS
PREVENTION PROGRAMS FUNDING FOR FISCAL YEAR 2025/26
Senior Management Analyst Kinley and Administrative Technician Camarena presented
the staff report, which is on file in the Clerk’s Office.
The Commission discussed the process for local homeless prevention programs partners
to request additional funding if such need arises due to rising costs and economic
conditions; and current and future expansion plans for these programs.
REPORTS AND INFORMATIONAL ITEM NO. 37
669
PUBLIC SPEAKER: Philip Bettencourt, La Quinta – expressed support for the funding
recommendation; noted the City of Newport Beach, California, collaborates with third-
party organizations to assist the unhoused population; and thanked staff, the
Commission, and the Housing Authority for their continued support of these programs.
MOTION – A motion was made and seconded by Commissioners Pacheco/Paltin to
recommend Housing Authority funding approval to provide assistance to local homeless
service providers and homeless prevention partners for fiscal year 2025/26 in the amount
of $375,000, as follows:
A.$125,000 to Coachella Valley Rescue Mission
B.$125,000 to Martha’s Village and Kitchen
C.$125,000 to Coachella Valley Association of Governments
Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 0, vacancy – one (1).
DEPARTMENTAL REPORTS – None
COMMISSIONERS’ ITEMS
Staff thanked the Commission for their attendance and participation at the annual Special
Joint Meeting of the City Council, Boards, Commissions, and Committees, held on March
20, 2025; and noted that there is one vacancy on the Commission, and the City is actively
recruiting applications from residents interested to serve, and annual interviews to be
conducted by the Housing Authority are scheduled for June 17, 2025.
ADJOURNMENT
There being no further business, a motion was made and seconded by Commissioners
Christopherson/Paltin to adjourn this meeting at 5:16 p.m. Motion passed: ayes – 4, noes
–0, abstain – 0, absent – 0, vacancy – one (1).
Respectfully submitted,
Laurie McGinley, Commission Secretary/Management Specialist
City of La Quinta, California
670
HAND OUTS
CITY COUNCIL
MEETING
JUNE 17, 2025
2025-2026
Salary Schedule
CITY COUNCIL MEETING - JUNE 17, 2025 HAND-OUT BY STAFF
CONSENT CALENDAR ITEM NO. 8 ADOPTING FISCAL YEAR 2025/26 SALARY PLAN/SCHEDULE
Building Official
Finance Manager
Hub Manager
Marketing Manager
Planning Manager
Senior Civil Engineer
— GUN .1ohs liR1 -
ULL-TIME EMPLOYEES (ANNUAL
STEP 5
STEP 6
STEP 7
STEP 8
WORKING TITLE
DBM
STEP 1
STEP 2
STEP 3
STEP 4
STEP 9
STEP 10
All
$ 44,734.92
$ 47,323.15
$ 49,911.39
$ 52,499.62
$ 55,087.86
$ 57,676.09
$ 60,264.33
$ 62,852.56
Administrative Assistant
Maintenance & Operations Worker
Al2
$ 49,217.90
$ 52,065.51
$ 54,913.12
$ 57,760.72
$ 60,608.33
$ 63,455.94
$ 66,303.54
$ 69,151.15
Senior Maintenance & Operations Worker
A13
$ 53,700.88
$ 56,807.86
$ 59,914.84
$ 63,021.82
$ 66,128.80
$ 69,235.78
$ 72,342.76
$ 75,449.74
Administrative Technician
Code Compliance Officer Apprentice
Finance Technician Apprentice
Human Resources Technician Apprentice
Permit Technician Apprentice
Records Technician Apprentice
Traffic Signal Technician Apprentice
B21
$ 58,197.33
$ 61,564.46
$ 64,931.59
$ 68,298.72
$ 71,665.85
$ 75,032.98
$ 78,400.11
$ 81,767.24
Administrative Technician
Building Inspector Apprentice
Code Compliance Officer
Construction Inspector Apprentice
Finance Technician
Human Resources Technician
Permit Technician
Records Technician
Traffic Signal Technician
B22
$ 62,680.31
$ 66,306.81
$ 69,933.32
$ 73,559.82
$ 77,186.32
$ 80,812.83
$ 84,439.33
$ 88,065.83
Building Inspector
Community Services Specialist
Construction Inspector
Maintenance & Operations Technician
Marketing & Communications Specialist Apprentice
Senior Code Compliance Officer
Senior Finance Technician
Senior Permit Technician
B23
$ 67,163.30
$ 71,049.18
$ 74,935.06
$ 78,820.93
$ 82,706.81
$ 86,592.69
$ 90,478.56
$ 94,364.44
Assistant Planner Apprentice
Data Reporting Specialist
Junior Accountant
Maintenance & Operations Coordinator
Maintenance & Operations Crew Leader
Marketing & Communications Specialist
Senior Building Inspector
Senior Community Services Specialist
B24
$ 73,343.11
$ 77,586.53
$ 81,829.95
$ 86,073.37
$ 90,316.80
$ 94,560.22
$ 98,803.64
$ 103,047.06
Accountant
Assistant Planner
Deputy City Clerk
Executive Specialist
Plans Examiner
Management Analyst Apprentice
Management Specialist
Records Coordinator
B25
$ 80,947.60
$ 85,630.99
$ 90,314.39
$ 94,997.79
$ 99,681.18
$ 104,364.58
$ 109,047.98
$ 113,731.37
B31
$ 73,343.11
$ 77,586.53
$ 81,829.95
$ 86,073.37
$ 90,316.80
$ 94,560.22
$ 98,803.64
$ 103,047.06
WORKING TITLE
B32
DBM
$ 80,947.60
$ 85,630.99
$ 90,314.39
$ 94,997.79
$ 99,681.18
$ 104,364.58
$ 109,047.98
$ 113,731.37
STEP 1
FULL-TIME EMPLOYEES (ANNUAL)
STEP 5
STEP 6
STEP 7
STEP 8
STEP 2
STEP 3
STEP 4
Associate Planner
Animal Control/Code Compliance Supervisor
Deputy Building Official
Management Analyst
Senior Accountant
C42
$ 87,465.47
$ 92,373.25
$ 97,281.04
$ 102,188.82
$ 107,096.61
$ 112,004.39
$ 116,912.18
$ 121,819.96
$ 126,727.74
$ 131,635.53
Assistant Construction Manager
Maintenance & Operations Superintendent
Senior Management Analyst
C43
$ 92,261.93
$ 97,438.85
$ 102,615.77
$ 107,792.69
$ 112,969.61
$ 118,146.53
$ 123,323.45
$ 128,500.37
$ 133,677.29
$ 138,854.21
Associate Engineer
Principal Management Analyst
Senior Planner
C44
$ 98,268.33
$ 103,782.28
$ 109,296.23
$ 114,810.17
$ 120,324.12
$ 125,838.06
$ 131,352.01
$ 136,865.95
$ 142,379.90
$ 147,893.84
Building Official
Finance Manager
Hub Manager
Marketing Manager
Planning Manager
Technology Manager
D61
$ 111,476.65
$ 117,731.73
$ 123,986.81
$ 130,241.89
$ 136,496.97
$ 142,752.05
$ 149,007.13
$ 155,262.20
$ 161,517.28
$ 167,772.36
Community Services Deputy Director
Human Resources Deputy Director
Maintenance &Operations Deputy Director
Public Safety Deputy Director
n
Senior Civil Engineer
D63
$ 122,903.02
$ 129,799.24
$ 136,695.47
$ 143,591.69
$ 150,487.92
$ 157,384.14
$ 164,280.37
$ 171,176.59
$ 178,072.82
$ 184,969.04
City Clerk
Design & Development Director
Director (Business Unit/Housing Development)
Finance Director/City Treasurer
Public Works Director/City Engineer
E82
$ 148,041.42
$ 156,348.18
$ 164,654.95
$ 172,961.72
$ 181,268.49
$ 189,575.26
$ 197,882.03
$ 206,188.79
$ 214,495.56
$ 222,802.33
City Manager
F101*
$ 222,802.33
$ 232,490.96
$ 242,179.59
$ 251,868.22
$ 261,556.85
$ 271,245.48
$ 280,934.11
$ 290,622.74
$ 300,311.37
$ 310,000.00
PART-TIME EMPLOYEES (HOURLY)
Recreation Leader
All
$
21.51
$
22.75
$
24.00
$
25.24
$
26.48
$
27.73
$
28.97
$
30.22
Senior Recreation Leader
Al2
$
23.66
$
25.03
$
26.40
$
27.77
$
29.14
$
30.51
$
31.88
$
33.25
Elected Official Positions
(per La Quinta Municipal Code Section 2.04.050)
Monthly
Mayor
$
2,800.00
Council Members
$
2,300.00
City Council Approval
6/17/2025
RESOLUTION NO. 2025-0XX
EXHIBIT B
Adopted: June 17, 2025
Effective Date
7/1/2025
211
2025-2026
Salary Schedule
Building Official
Finance Manager
Hub Manager
Marketing Manager
Planning Manager
Senior Civil Engineer
— GUN .Jthe OLSiR1 -
CITY COUNCIL MEETING - JUNE 17, 2025 HAND-OUT BY STAFF
CONSENT CALENDAR ITEM NO. 8 ADOPTING FISCAL YEAR 2025/26 SALARY PLAN/SCHEDULE
ULL-TIME EMPLOYEES (ANNUAL
STEP 5
STEP 6
STEP 7
STEP 8
WORKING TITLE
DBM
STEP 1
STEP 2
STEP 3
STEP 4
STEP 9
STEP 10
All
$ 44,734.92
$ 47,323.15
$ 49,911.39
$ 52,499.62
$ 55,087.86
$ 57,676.09
$ 60,264.33
$ 62,852.56
Administrative Assistant
Maintenance & Operations Worker
Al2
$ 49,217.90
$ 52,065.51
$ 54,913.12
$ 57,760.72
$ 60,608.33
$ 63,455.94
$ 66,303.54
$ 69,151.15
Senior Maintenance & Operations Worker
A13
$ 53,700.88
$ 56,807.86
$ 59,914.84
$ 63,021.82
$ 66,128.80
$ 69,235.78
$ 72,342.76
$ 75,449.74
Administrative Technician
Code Compliance Officer Apprentice
Finance Technician Apprentice
Human Resources Technician Apprentice
Permit Technician Apprentice
Records Technician Apprentice
Traffic Signal Technician Apprentice
B21
$ 58,197.33
$ 61,564.46
$ 64,931.59
$ 68,298.72
$ 71,665.85
$ 75,032.98
$ 78,400.11
$ 81,767.24
Administrative Technician
Building Inspector Apprentice
Code Compliance Officer
Construction Inspector Apprentice
Finance Technician
Human Resources Technician
Permit Technician
Records Technician
Traffic Signal Technician
B22
$ 62,680.31
$ 66,306.81
$ 69,933.32
$ 73,559.82
$ 77,186.32
$ 80,812.83
$ 84,439.33
$ 88,065.83
Building Inspector
Community Services Specialist
Construction Inspector
Maintenance & Operations Technician
Marketing & Communications Specialist Apprentice
Senior Code Compliance Officer
Senior Finance Technician
Senior Permit Technician
B23
$ 67,163.30
$ 71,049.18
$ 74,935.06
$ 78,820.93
$ 82,706.81
$ 86,592.69
$ 90,478.56
$ 94,364.44
Assistant Planner Apprentice
Data Reporting Specialist
Junior Accountant
Maintenance & Operations Coordinator
Maintenance & Operations Crew Leader
Marketing & Communications Specialist
Senior Building Inspector
Senior Community Services Specialist
B24
$ 73,343.11
$ 77,586.53
$ 81,829.95
$ 86,073.37
$ 90,316.80
$ 94,560.22
$ 98,803.64
$ 103,047.06
Accountant
Assistant Planner
Deputy City Clerk
Executive Specialist
Plans Examiner
Management Analyst Apprentice
Management Specialist
Records Coordinator
B25
$ 80,947.60
$ 85,630.99
$ 90,314.39
$ 94,997.79
$ 99,681.18
$ 104,364.58
$ 109,047.98
$ 113,731.37
B31
$ 73,343.11
$ 77,586.53
$ 81,829.95
$ 86,073.37
$ 90,316.80
$ 94,560.22
$ 98,803.64
$ 103,047.06
WORKING TITLE
B32
DBM
$ 80,947.60
$ 85,630.99
$ 90,314.39
$ 94,997.79
$ 99,681.18
$ 104,364.58
$ 109,047.98
$ 113,731.37
STEP 1
FULL-TIME EMPLOYEES (ANNUAL)
STEP 5
STEP 6
STEP 7
STEP 8
STEP 2
STEP 3
STEP 4
Associate Planner
Animal Control/Code Compliance Supervisor
Deputy Building Official
Management Analyst
Senior Accountant
C42
$ 87,465.47
$ 92,373.25
$ 97,281.04
$ 102,188.82
$ 107,096.61
$ 112,004.39
$ 116,912.18
$ 121,819.96
$ 126,727.74
$ 131,635.53
Assistant Construction Manager
Maintenance & Operations Superintendent
Senior Management Analyst
C43
$ 92,261.93
$ 97,438.85
$ 102,615.77
$ 107,792.69
$ 112,969.61
$ 118,146.53
$ 123,323.45
$ 128,500.37
$ 133,677.29
$ 138,854.21
Associate Engineer
Principal Management Analyst
Senior Planner
C44
$ 98,268.33
$ 103,782.28
$ 109,296.23
$ 114,810.17
$ 120,324.12
$ 125,838.06
$ 131,352.01
$ 136,865.95
$ 142,379.90
$ 147,893.84
Building Official
Finance Manager
Hub Manager
Marketing Manager
Planning Manager
Technology Manager
D61
$ 111,476.65
$ 117,731.73
$ 123,986.81
$ 130,241.89
$ 136,496.97
$ 142,752.05
$ 149,007.13
$ 155,262.20
$ 161,517.28
$ 167,772.36
Community Services Deputy Director
Human Resources Deputy Director
Maintenance &Operations Deputy Director
Public Safety Deputy Director
n
Senior Civil Engineer
D63
$ 122,903.02
$ 129,799.24
$ 136,695.47
$ 143,591.69
$ 150,487.92
$ 157,384.14
$ 164,280.37
$ 171,176.59
$ 178,072.82
$ 184,969.04
City Clerk
Design & Development Director
Director (Business Unit/Housing Development)
Finance Director/City Treasurer
Public Works Director/City Engineer
E82
$ 148,041.42
$ 156,348.18
$ 164,654.95
$ 172,961.72
$ 181,268.49
$ 189,575.26
$ 197,882.03
$ 206,188.79
$ 214,495.56
$ 222,802.33
City Manager
F101*
$ 222,802.33
$ 232,490.96
$ 242,179.59
$ 251,868.22
$ 261,556.85
$ 271,245.48
$ 280,934.11
$ 290,622.74
$ 300,311.37
$ 310,000.00
PART-TIME EMPLOYEES (HOURLY)
Recreation Leader
All
$
21.51
$
22.75
$
24.00
$
25.24
$
26.48
$
27.73
$
28.97
$
30.22
Senior Recreation Leader
Al2
$
23.66
$
25.03
$
26.40
$
27.77
$
29.14
$
30.51
$
31.88
$
33.25
Elected Official Positions
(per La Quinta Municipal Code Section 2.04.050)
Monthly
Mayor
$
2,800.00
Council Members
$
2,300.00
City Council Approval
6/17/2025
RESOLUTION NO. 2025-0XX
EXHIBIT 1
Adopted: June 17, 2025
Effective Date
7/1/2025
216
POWER POINTS
CITY COUNCIL
MEETING
JUNE 17, 2025
June 17, 2025
1
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
PUBLIC COMMENT – MATTERS
NOT ON THE AGENDA
6/18/2025
1
2
June 17, 2025
2
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
CLOSED SESSION IN PROGRESS
3
4
June 17, 2025
3
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
PUBLIC COMMENT – MATTERS
NOT ON THE AGENDA
6/18/2025
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
P1 – SilverRock Development Project
Status Update
5
6
June 17, 2025
4
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
P2 – Recognition for Outgoing Financial Advisory
Commissioner Mr. George Batavick
Joint Meeting of the City Council
and Housing Authority
June 17, 2025
P3 – Introduction of New City Staff Members
7
8
June 17, 2025
5
Joint Meeting of City Council and
Housing Authority June 17, 2025
B1 – Interview and Appoint Residents to Serve on
Various City Commissions
9
10
June 17, 2025
6
Housing Authority Special Meeting
June 17, 2025
B2 – Adopt Fiscal Year 2025/26 Budget
11
12
June 17, 2025
7
Budget Summary
• Approved by Housing
Commission
• Ongoing operations are
structurally balanced
• Focus on improvements and
design of affordable housing
• Continuous monitoring as
economic situation fluctuates
Fund Balance Summary
* 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 2025/26 is $715,187.
13
14
June 17, 2025
8
City Council Meeting
June 17, 2025
B3 – SilverRock Resort 2025/26 Annual Plan
and Golf Course Management
15
16
June 17, 2025
9
Fiscal Impact
• Operating Revenue $5,161,510
• Operating Expenses $5,657,771
• Net Loss ($ 496,261)
• SilverRock Property Management /Oversight Expenses
– General Fund Advance $600,000
– City Management/Oversight -$305,000
– Resident Card Revenue $150,000
– Golf Course Net Revenue -$496,261
– Final Surplus/(Deficit) ($ 51,261)
General Fund to Underwrite Up To ($600,000)
Annual Plan Assumptions
• Impact of Site Construction
– 41,445 Rounds = $104.43 average Green Fee and $113.89 per round
• No increase to the minimum wage is projected
• Continue 2% into Capital Reserves or approximately $87,000
– Current Capital Reserve Balance of $740,000
• Management Fee increased 5% to $144,084 per Amendment 6
• Advertising Budget of $113,787
17
18
June 17, 2025
10
Discussion
and
Questions
19
20
June 17, 2025
11
City Council Meeting
June 17, 2025
B4 – Approve Contract Services Agreement with
AK Johnston LLC.
City Events
• City staff organizes free
community events throughout
the year that are meaningful, fun,
and family friendly.
• Events provide opportunities to
engage with residents and
establish community pride.
• Each year staff introduces new
attractions/activities to keep
events engaging and assess
each event for opportunities to
improve.
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22
June 17, 2025
12
A Calendar Full of Community Connections
Easter Egg Hunt
Hunter Lopez Saber Vigil
9/11 Candlelight Vigil
Veterans Recognition Ceremony
Tree Lighting Ceremony
Birthday Celebration
Concerts in the Park (2)
Mission LQ Rocket Launch
Soaring Over LQ Kite Event
*New Fall Event
Concerts in the Park (2)
Concerts in the Park (2)
IRONMAN
City Events
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24
June 17, 2025
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AV Services – City Events
• Audio, visual, and lighting are critical for successful
events.
• Professional AV is essential for quality performances
and audience enjoyment.
• High-quality AV ensures every speech, song, and
meaningful moment is seen and heard clearly by all
attendees.
• Enhanced AV creates a welcoming, immersive
atmosphere, elevating the entire guest experience.
AV Services – City Events
• City contracts AV services for community events.
• On January 24, 2025, staff published an RFP
seeking vendors to provide AV services for signature
events throughout the year.
• Four responses were submitted, and all four
candidates were interviewed.
• Staff is recommending AK Johnston LLC.
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26
June 17, 2025
14
AK Johnston
• Founded in 2008, AKJ is an award-winning agency offering a
limitless range of design, production, and AV services.
• Employ in-house audio engineers, technicians, and staff.
• Experienced in large-scale and small-scale events and in addition
to AV can execute staging, event design/strategy, permitting,
content capture, décor, furnishings, and talent booking.
• AKJ understands the unique needs of our events and is dedicated
to supporting the City’s vision.
• Clients include YouTube, Vans, Apple TV, ESPN, Bank of America,
Spotify, and Puma.
• Best equipped vendor to help us elevate City events.
AK Johnston
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28
June 17, 2025
15
AK Johnston
AK Johnston
• Agreement includes:
– AV services
– Professional photo and video for select events
– Post-production editing
– Social media content
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30
June 17, 2025
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AV Services – Fiscal Impact
Estimated CostTerm
$300,000FY 2025/26
$300,000FY 2026/27
$315,750FY 2027/28
$44,250Contingency FYs 2025/26 to
2027/28 (calculated at 5%)
$960,000Grand Total
AV Services – ROI
• Value of quality AV Services
– Elevated experiences.
– Adequate staffing levels.
– Better production quality attracts larger audiences
resulting in greater economic impact.
– Supports La Quinta’s reputation for excellence and
innovation.
– Fewer technical issues.
– Ensures every event is a success - memorable,
meaningful, and special for all.
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June 17, 2025
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Community Events
• Wireless handheld microphone package: $500
• Audio Engineer: $900
• Theatrical lighting package: $3,500
• Spending time with family at an unforgettable community
celebration: Priceless
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June 17, 2025
18
City Council Meeting
June 17, 2025
B5 – 2023/24 Annual Comprehensive Financial
Report (ACFR)
Conducted virtually by LSL, LLP from November 2024– June 2025
Reviewed nearly 1,000 documents & conducted interviews
Issued a clean audit opinion – most favorable conclusion
ACFR meets the GFOA’s Certificate of Achievement Program’s
requirements and has been submitted for another certification
Auditor comments regarding the audit shall be provided tonight
Audit Summary
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36
June 17, 2025
19
ACFR Content
Major
Events
• Transmittal letter
• Management Discussion and Analysis (MD&A)
Financial
Statements
• Balance sheets, statement of net position & cash flows
• Budgetary comparison schedules
Summaries
& Charts
• 18 Notes
• Statistical section, 10-year comparison
Statement of Net Position
AmountCategory
592,061,273Capital Assets
70,215,219Restricted
242,727,583Unrestricted
$905,004,075TOTAL
Indicators of a City’s fiscal health include:
Balanced General Fund budget
Strong General Fund reserve fund
Making required pension contributions on time
Public service levels meet or exceed standards of the community
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38
June 17, 2025
20
Governmental Fund Balances
Total FundsAll Other FundsGeneral FundCategory
$ 22,698,506$ 500$ 22,698,006Non-Spendable
69,881,06364,214,4885,666,575Restricted
45,900,000-45,900,000Committed
70,304,510-70,304,510Assigned
61,117,815(4,098,801)65,216,616Unassigned
$ 269,901,894$ 60,116,187$ 209,785,707Total
$ 170,577Prepaid Costs
5,403,652Land held for resale
17,123,777RDA Loan
$ 5,666,575Pension Trust
24,755,830Housing Funds
39,458,658Restricted Funds
Governmental Fund Balances
Total FundsAll Other FundsGeneral FundCategory
$ 22,698,506$ 500$ 22,698,006Non-Spendable
69,881,06364,214,4885,666,575Restricted
45,900,000-45,900,000Committed
70,304,510-70,304,510Assigned
61,117,815(4,098,801)65,216,616Unassigned
$ 269,901,894$ 60,116,187$ 209,785,707Total
$ 15,000,000Natural Disaster
13,000,000Economic Disaster
5,000,000Cash Flow Reserve
12,000,000Capital Replacement
900,000Operational Carryovers
$ 15,652,616Fire Services
32,985,374Sales Tax (Measure G)
21,666,520Capital Projects
39
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June 17, 2025
21
Long-Term Debt
20242023Debt Type
$91,795$ 53,111Leases
-551Financed Purchases
1,185,5971,154,090Compensated Absences
282,309495,674Subscription IT Liabilities
$1,559,701$1,703,426Total
$ 6,540,000Irrevocable Section 115 Pension Trust
3,709,73819/20 Contribution & Interest Earnings
1,132,18420/21 Interest Earnings (Gain)
(1,244,034)21/22 Interest Earnings (Loss)
(4,820,401)22/23 Payment & Interest Earnings
349,08823/24 Interest Earnings (Gain)
$5,666,575Total Trust Balance
Major Infrastructure
Investments
Dune Palms Bridge Improvements
$11,475,000
Avenue 50 Pavement Rehabilitation
$2,605,000
Fred Waring Drive Pavement Rehabilitation
$2,444,000
Citywide Pavement Management Plan
$1,830,000
Citywide Landscape Renovation
Improvements
$1,290,000
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June 17, 2025
22
Fiscal Sustainability
Adopted a balanced 2024/25 budget
Continue to address long-term liabilities
Mixture of housing and commercial
developments are under construction
Long-term vision and planning are a priority
LSL, LLP
Auditor Comments
43
44
June 17, 2025
23
2024 Financial Audit
Presented to:
City of La Quinta City Council
June 17, 2025
Auditor Information
Calvin Kunkel, CPA
Manager, Assurance & Advisory
LSL, LLP
Calvin.Kunkel@lslcpas.com
Experience:•10 years auditing public sector clients in Southern California and the
Chicagoland region•Currently work with 2 cities in the Coachella Valley
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June 17, 2025
24
Scope of Engagement
•LSL has been engaged by the City to perform the following
procedures:
•Financial statement audit for the year ended June 30, 2024, in accordance
with generally accepted auditing standards and Government Auditing
Standards
•Single audit over the federal award programs for the year ended June 30,
2024, in accordance with the federal Uniform Guidance.
•This is the 1st year of LSL’s contract with the City.
•Interim Fieldwork
•Aug. 12 – Aug. 23, 2024
•Examined internal controls
•Provided feedback to
management
•Performed our audit risk
assessment
•Planned year-end audit
procedures to respond to risk
•Year-End Fieldwork
•Nov. 25 – Feb. 21, 2025
•Detailed testing of account
balances and transactions
•Compliance testing with laws,
regulations, grant agreements,
contracts
•Single Audit testing
•Other procedures necessary to
obtain sufficient, appropriate
audit evidence
Scope of Engagement
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June 17, 2025
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Results of Audit
•We issued an unmodified auditor’s opinion on the financial
statements.
•Financial statements are accurate and reliable as of June 30, 2024.
•We issued the Report on Internal Control and Compliance
•One significant deficiency in internal control noted.
•No material weaknesses in internal control noted.
•One material noncompliance with laws, regulations, grants, etc. noted
(related to the significant deficiency, not a separate finding).
Finding Summary
•Criteria: Because the City expended more than $750,000 in federal awards, the City was
required to complete the financial audit and the Single Audit by March 31st.
•Condition: The City’s audits were finalized, and reports were issued on May 15, 2025.
•Cause: The prior year’s audit had a delayed completion, which prevented the City from
scheduling the 2024 audit early enough to meet the March 31 deadline.
•Corrective Action: Management is taking corrective actions to remediate the issue and
implement process improvements to enhance timeliness of financial reporting.
Management has scheduled the 2025 audits for September 2025, which should provide
more than ample time to meet the deadline for this year. We do not expect this finding to
be repeated in 2025.
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June 17, 2025
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Other Results of Audit
•We issued an unmodified auditor’s opinion on the City’s compliance
with the requirements of major federal award programs.
•We identified no going concern doubts as of June 30, 2024.
•We identified no fraud, waste, or abuse during the fiscal year ended
June 30, 2024.
Other Results of Audit
•We had no disagreements with management about application of
accounting principles.
•We had no difficulties conducting our audits.
•We determined that all estimates used by management in preparing
the financial statements were reasonable.
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June 17, 2025
27
Questions
www.lslcpas.com
contact.us@lslcpas.com
CALIFORNIA: Irvine | Sacramento
TEXAS: The Woodlands
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54
June 17, 2025
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City Council Meeting
June 17, 2025
B6 –Fiscal Year 2024/25 Budget Update Report
55
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June 17, 2025
29
Report Summary
Fund # Fund Name Revenue Expenses
101 General Fund 5,810,000$ 700,000$
105 Disaster Recovery 270,000
201 Gas Tax 60,000
202 Library & Museum 225,000
215 Lighting & Landscaping 32,000
223 Measure A 70,000
241 Housing Authority 130,000
244 Housing Grants 68,000
247 Economic Development 60,000
249 Low/Mod Bond 85,000 100,000
250-252 Developer Impact Fee (multiple) (580,000)
401 Capital Improvements Programs 700,000 700,000
761 CERBT OPEB Trust 100,000
762 PARS Pension Trust 135,000
501 Facility & Fleet Replacement 120,000
502 Information Technology 170,000
TOTAL ADJUSTMENTS 7,455,000$ 1,500,000$
General Fund
Revenue & Expenditure Adjustments
Description Revenues Expenses
Tax Revenues 2,555,000$ -$
Use of Money & Property 2,900,000 -
Charges for Services 190,000 -
Licenses & Permits 165,000 -
Centralized Services - 700,000
TOTAL ADJUSTMENTS FOR GF 5,810,000$ 700,000$
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June 17, 2025
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Other Fund Adjustments
Fund Name Revenues Expenses
Disaster Recovery 270,000$ -$
Gas Tax 60,000 -
Library & Museum 225,000 -
Lighting and Landscaping 32,000 -
Measure A 70,000
Housing Authority 130,000
Housing Grants 68,000
Economic Development 60,000
Low/Mod Bond Fund-Housing 85,000 100,000
Transportation DIF (400,000)
Parks & Recreation DIF (105,000)
Civic Center DIF (75,000)
Capital Improvements Program 700,000 700,000
CERBT OPEB Trust 100,000
PARS Pension Trust 135,000
Facility & Fleet Replacement 120,000
Information Technology 170,000 -
TOTAL ADJUSTMENTS 1,645,000$ 800,000$
Discussion
& Questions
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June 17, 2025
31
City Council Meeting
June 17, 2025
B7 – Adopt Fiscal Year 2025/26 Budget
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June 17, 2025
32
Budget Adoption Summary
General Fund
Revenues and
Expenses
Measure G
Sales Tax
General Fund
Reserves &
Carryovers
Summary of
all Funds
Appropriations
Limit
Personnel
Schedule
General Fund Summary
Revenues 92,242,254$
Less Operating/CIP Expenses (92,822,188)
Preliminary Budget Deficit (579,934)
Use of Measure G Reserves 600,000
BUDGET SURPLUS 20,066$
GENERAL FUND
FY 2025/26 PROPOSED BUDGET SUMMARY
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June 17, 2025
33
Measure G Sales Tax
Projected Measure G Fund Balance at 06/30/2026 - $28.8 million
Measure G Sales Tax Revenue 14,400,000$
Police Services -
Capital Improvements (15,000,000)
Available for Appropriation (600,000)$
MEASURE G SALES TAX SUMMARY
General Fund Reserves
• Capital Improvement Carryovers
estimated at $35.2 million
• Operating Carryovers $1.05
million
• RDA Loan repayment:
$3,575,934
- 80% General Fund:
$2,860,747
- 20% Housing Authority Fund:
$715,187
Fund Balance Summary Estimated as of
6/30/2025
Emergency Reserves
Natural Disaster 15,000,000$
Economic Disaster 13,000,000
Cash Flow Reserve 5,000,000
Capital Replacement Reserve 12,000,000
Unassigned Reserve 55,000,000
Total Committed & Unassigned Funds 100,000,000
Sales Tax (Measure G) 29,400,000
Public Safety Fire Service Trust 17,000,000
Carryovers & CIP Projects (GF) 36,250,000
Pension Trust Fund 5,900,000
Other Post Employment Benefit Trust 2,100,000
Total Assigned Funds 90,650,000
Overall Total 190,650,000$
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June 17, 2025
34
Summary of All Funds
• Total for all Funds:
– Revenues $148,130,533
– Expenses $151,957,045
Appropriations Limit & Personnel
• GANN Limit for 2025/26 - $188,994,165
– Total applicable revenues $85,746,154
– Under by $103,248,011
• Personnel Schedule
– 101 Full-Time
– 7.2 Part-Time
– 5 Elected Officials
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June 17, 2025
35
DISCUSSION & QUESTIONS
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70
June 17, 2025
36
City Council Meeting
June 17, 2025
PH1 – Lighting & Landscape Assessment District 89-1
FY 2025/26
Summary
• Annually, Council takes actions to levy annual
assessments Citywide for the L&L District
• Assessments fund Right-of-Way landscape,
lighting, median, and parkway maintenance
• Assessment rate remains $35.60
per Equivalent Benefit Unit (same since
1997)
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June 17, 2025
37
Fiscal Impacts
• L&L District 89-1 for FY 2025/26:
•Revenues = $1,002,096
•County Service Area 152 Offset = $150,000
•Combined Total = $1,152,096
•Estimated Expenditures = $3,808,000
•The short fall of $2,655,904 is funded by General
Fund
Questions?
73
74
June 17, 2025
38
City Council Meeting
June 17, 2025
PH2 – 2025/26 through 2029/30
Capital Improvement Program
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June 17, 2025
39
Capital Improvement Program (CIP)
• 5-year plan
• Identifies scope, budget, schedule
• Streets, transportation, parks, sidewalks,
facilities, drainage, landscaping projects
CIP Timeline
• Financial Advisory Commission
– March 26, 2025
• City Council
– April 1, 2025
• Incorporated into Operating Budget
– July 1, 2025
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June 17, 2025
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2025/26 CIP Budget
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June 17, 2025
41
2025-26 CIP PROJECTS
8 Transportation – Roadway Projects
3 Transportation – Pedestrian Projects
3 Parks and Facilities Projects
1 Landscape Improvement Project
1 Traffic Signal Improvement Project
1 Drainage Improvement Project
1 Developer Reimbursement
Transportation - Roadway
• Pavement Management Plan
• Highway 111 Corridor Area Plan Implementation
• Avenue 50 Widening Improvements (Jefferson Street to Madison
Street)
• Miles Avenue Pavement Rehabilitation
• Citywide Striping Refresh
• 5-year PMP Update
• Washington Street Pavement Rehabilitation
• Cove Area Slurry Seal Improvements Phase 2
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June 17, 2025
42
Transportation - Pedestrian
• ADA Accessible Ramps – Various Locations
• Sidewalks – Various Locations
• Citywide Miscellaneous ADA Improvements
Parks and Facilities
• Maintenance and Operations Yard
• Cultural Campus
• Bear Creek Trailhead Restrooms
•Budget for Project No. 2024-09, Bear Creek Trailhead Restrooms, was
initially tracking the Welcome Center Improvements Project. Staff
recommend renaming the project to Bear Creek Trailhead Restrooms and
utilizing Project No. 2024-09 allocated budget funding in the FY 2024/25
CIP.
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June 17, 2025
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Other 2025-26 CIP Projects
Landscape Improvements
Landscape and Lighting Median Island Improvements
Drainage Enhancements
Citywide Drainage Enhancements
Reimbursement Agreements
Developer Reimbursement for DIF Eligible Improvements
Traffic Signal Improvements
Citywide Traffic Signal Maintenance Improvements
Highlights of Years 2-5 of CIP
• Parks, Landscape and Facilities
– Welcome Center Improvements
– North LQ Slurry Seal/Pavement Repair
– Phase III Safety Camera System
•Transportation – Pedestrian
–Highway 111 Corridor Area Plan
Implementation
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June 17, 2025
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Highlights of Years 2 - 5 of CIP
• Transportation – Roadway
– Highway 111/Simon Drive Dual Left Turn Lanes
– Corporate Centre Drive Gap Closure
– Avenue 47 Pavement Rehabilitation (Washington Street
to Adams Street)
– Francis Hack Lane Pavement Rehabilitation (Avenida
Bermudas to Cul-De-Sac)
– Citywide Arterial Slurry Seal Improvements
Highlights of Years 2-5 of CIP
• Traffic Signal Improvements
– Washington Street at Lake La Quinta Drive
(New Traffic Signal)
• Drainage Enhancements
– Citywide Drainage Enhancements
• Reimbursement Agreements
– Developer Reimbursement for DIF Eligible
Improvements
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June 17, 2025
45
QUESTIONS?
89
90