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FY 2013/2014 BudgetI$ a FOY I 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK City of La Quinta Fiscal Year 2013/14 Adopted Budget City Officials City Council Don Adolph Mayor Kristy Franklin Mayor Pro-Tem Linda Evans Councilwoman City sto Frank Spevacek City Manager Kathy Jenson, CityAttorney Robbeyn Bird, Finance Director Les Johnson,. Community Development Director Terry Henderson Councilwoman Lee Osborne Councilman Susan Maysels, City Clerk Edie Hylton, Community Services Director Tim Jonasson, Public Works Director 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK Budget Message This budget is designed to implement the City's mission and is driven by its guiding principles. Our Mission is: -To be leaders in facilitating innovative development; in attracting and supporting a vibrant business community, in protecting our residents, our visitors and our environment, and in establishing cultural experiences and recreation opportunities in order to empower individuals, families and businesses to discover, settle, connect and flourish in La Quinta. - We accomplish this Mission by excelling at our core values: Safety Excellent Service Relationships Celebrate diversity Determination Stewardship Adaptability Adaptability happens within transition. Transition means a passage from one stage to another, which is what the City is doing now and which is reflected in the following Operating Budget. Some of these transitions are: Expenditure reductions combined with improving revenues have moved the Operating Budget from a deficit to a surplus. When the FY 2012/13 Operating Budget was adopted, a $2,085,259 deficit was projected. Measures implemented during FY 2012/13 reduced this projected deficit by 52 percent to $1,005,605. The Draft FY 2013/14 Operating Budget projected a surplus of $1,097,800. During the budget review process, the City Council elected to invest this surplus to enhance police services and to reserve funds for anticipated Palmer Classic Golf Course repairs and operating losses (due to the Coachella Canal repairs). Funding strategic investments that were deferred since 2007 due to revenue declines. These investments include: o Utilizing Internal Services Fund monies to underwrite up to $850,000 in information technology software and hardware upgrades. This includes revamping the City's financial software and attendant systems that date back to 2002, the development permit tracking system and the City's website. o Investing $100,000 in staff training and development, and initiating a continuous improvement training strategy where staff will train one another rather than relying exclusively on outside training resources. o Allocating $1,000,000 per year for street reconstruction and maintenance through the Pavement Management Program. o Investing $3,684,700 to replace equipment and refurbish aging City buildings and facilities. Revamping the Operating Budget format and organization to: 1) reflect the new City organization structure; 2) increase transparency; and 3) provide budget details in a separate Supporting Document. A new approach to community marketing wherein a better balance is achieved between the print, electronic and social media. The resurgence of economic development initiatives including: 1) SilverRock Resort and retail development, 2) Village mixed -use residential/retail development, and 3) Highway 111 Corridor property reuse and retail expansion. This transition started in 2007 when the world economy stalled and entered the Great Recession. These events transformed how the City conducted its business. Prior to these events, the City enjoyed decades of growth which generated increasing revenues, and afforded opportunities to invest in infrastructure, facilities and operations. In reacting to the Great Recession, the City first cut back on investment, then reduced operating costs, then tapped reserves and finally, in January 2013, reset the organization. Resetting the organization was not an easy task; the City's workforce was reduced by 25 percent and 22 positions were eliminated. However, this decision reduced operating costs by $2,023,262. The Operating Budget The City's total Operating Budget for FY2013/14 is $73,280,300. This includes the General Fund; the Special Revenue, Internal Service, Enterprise and Capital Project Funds; and affiliated but separate corporate entities (Successor Agency, Housing Authority and Financing Authority). The General Fund Budget is $34,387,700; the combined budgets for the other funds and corporate entities total $38,894,600. Details regarding these affiliated funds and entities are presented in the Introduction. iv General Fund Budget. Discussions to date have primarily focused on the General Fund. This Fund underwrites a majority of City services and has the least restrictions on the type of expenditures this money may be used for. The adopted FY 2013/14 revenues and expenditures are $34,387,700. The FY 2012/13 projected (the final revenues and projections will not be known until the annual audit is completed) revenues and expenditures are $33,067,324 and $34,072,929, respectively. Using conservative forecasts, staff projects General Fund revenues will increase by approximately 4 percent during FY 2013/14. In preparing the FY 2013/14 Operating Budget, Departments were directed to maintain flat budgets. The exceptions were Police and Fire services; the City has multi -year contracts with Riverside County and anticipated cost increases for these contract services. Police service costs are projected to increase by 4.7 percent and Fire service costs by 1.6 percent. Also included are supplemental budget requests to: Contract engineering and community development plan check and related services to accommodate increasing development activity; Contract animal control services to better service animal control needs during the evening and weekend hours; 0 Add one Community Service Officer (police); 0 Conduct a police service review to better allocate police resources; Reserve $900,000 to relocate a segment of the Palmer Classic Golf Course's irrigation system (to accommodate the Coachella Canal replacement) and to underwrite Course operating losses while the Canal is being replaced; and Replace broken furniture used to accommodate public meetings in the Study Session room. A Final Thought The collective effort to achieve this balanced budget was a great accomplishment done with the right combination of dedicated attention to detail plus the ability to keep future goals for the City in mind. To that end, the City Council and staff all must continue to diligently ensure that these financial resources are used prudently. While the economy is improving, shifting consumer retail and resort recreation preferences may acutely impact the demand at the retail and resort establishments within the City and reduce City revenues. The City's facilities and infrastructure are aging; additional investment will be needed to refurbish and replace these facilities. The employee retirement program has announced employer contribution adjustments that will significantly impact the City's contributions increasing the City's payment 177 percent by FY 2019/20. Finally, the City does not have a funding source to underwrite the Capital Improvement Program. This must be rectified. However, with careful planning and practical spending, the City can continue on its intended path for a fiscally sound future. Frank-d ,p,Spe*acek City Vanager ) vi CITY OF LA QUINTA Fiscal Year 2013-2014 Adopted Budget Table of Contents Section Page 1. Listing of Public Official .................................................................................... i 11. City Manager's Budget Message ..................................................................... iii Ill. Table of Contents ............................................................................................ 1 IV. Financial Summaries A. Summary of Changes to FY 13/14 Budget ........................................................ 5 B. Description of Revenue Sources ....................................................................... 7 C. General Fund Revenue .................................................................................... 12 D. General Fund Revenue Chart .......................................................................... 15 E. General Fund Expenditures ............................................................................ 16 F. General Fund Expenditure Chart .................................................................... 17 G. Organizational Chart ....................................................................................... 18 H. Revenue Summary — All other Funds .............................................................. 21 1. Calculation of Projected Fund Balances ......................................................... 24 J. Schedule of Interfund Transfers ..................................................................... 28 K. General Fund Reimbursements ...................................................................... 29 L. Description of Funds ....................................................................................... 30 V. Budget Process & Policies ABudget Process ................................................................................................. 33 B. Budget Format ................................................................................................. 34 C. Budget Controls ............................................................................................... 36 D. Budget Policies ................................................................................................. 37 V1. General Government Budgets A. City Council & City Attorney ........................................................................... 39 B. City Manager ................................................................................................... 42 C. Economic Development .................................................................................. 45 D. Human Resources ........................................................................................... 46 E. City Clerk ......................................................................................................... 48 VII. Community Services A. Administration ................................................................................................ 51 B. Senior Center .................................................................................................. 55 C. Recreation Programs ...................................................................................... 56 D. Library ............................................................................................................. 57 1 CITY OF LA QUINTA Fiscal Year 2013-2014 Adopted Budget Table of Contents Section Page E. Park Maintenance ........................................................................................... 58 F. Museum ........................................................................................................... 59 G. Marketing & Community Relations ................................................................. 60 H. Public Buildings ............................................................................................... 61 Vill. Finance & Central Services A. Finance ............................................................................................................ 63 B. Central Services ............................................................................................... 66 lX. Public Safety A. Administration ................................................................................................ 67 B. Inspection ........................................................................................................ 68 C. Code Compliance ............................................................................................ 69 D. Animal Control ................................................................................................ 70 E. Civic Center ..................................................................................................... 71 F. Police ............................................................................................................... 72 G. Fire .................................................................................................................. 73 H. Emergency Services ........................................................................................ 74 X. Community Development A. Administration ................................................................................................ 75 B. Planning ........................................................................................................... 79 C. Building ........................................................................................................... 80 D. Code Compliance/Animal Control .................................................................. 81 E. Emergency Services ........................................................................................ 82 X1. Public Works A. Administration ................................................................................................ 83 B. Development Services .................................................................................... 86 C. Streets ............................................................................................................. 87 D. Lighting & Landscaping ................................................................................... 88 E. Engineering Services ....................................................................................... 89 X111. Special Revenue Funds A. Library ............................................................................................................. 92 B. Gas Tax ............................................................................................................ 93 C. Lighting & Landscaping ................................................................................... 94 D. Coachella Valley Violent Crime Task Force ..................................................... 95 CITY OF LA QUINTA Fiscal Year 2013-2014 Adopted Budget Table of Contents Section Page E. Quimby ............................................................................................................ 96 F. AB 939 ............................................................................................................. 97 G. Measure A ....................................................................................................... 98 H. South Coast Air Quality Management ............................................................ 99 1. Art In Public Places ........................................................................................ 100 X1111. Capital Projects Funds A. Transportation Development Impact Fees ................................................... 102 B. Parks & Recreation Developer Impact Fees ................................................. 103 C. Civic Center Developer Impact Fees ............................................................. 104 D. Library Developer Impact Fees ..................................................................... 105 E. Community Center Developer Impact Fees .................................................. 106 F. Street Facility Developer Impact Fees .......................................................... 107 G. Park Facility Developer Impact Fees ............................................................. 108 H. Fire Protection Developer Impact Fees ........................................................ 109 1. Capital Improvement Program ..................................................................... 110 XIV. Proprietary Funds Internal Service Funds A. Equipment Replacement .............................................................................. 114 B. Information Technology ................................................................................ 115 C. Park Equipment & Facility ............................................................................. 116 XV. Enterprise Funds A. SilverRock Resort Operating Fund ................................................................ 117 B. SilverRock Resort Reserve Fund .................................................................... 118 XVI. Successor Agency A. PA 1&2 Recognized Obligation Repayment Fund ......................................... 120 B. PA 1&2 Administration Fund ........................................................................ 121 XVII. Financing Authority A. LA Quinta Financing Authority Debt Service Fund ........................................ 124 XVIII. Housing Authority A. Housing Authority PA 1 ................................................................................. 125 B. Housing Authority PA 2 ................................................................................. 126 9 CITY OF LA QUINTA Fiscal Year 2013-2014 Adopted Budget Table of Contents Section Page XIX. Supplemental Information A. Miscellaneous Statistics ................................................................................ 127 B. Authorized Positions ..................................................................................... 128 C. Schedule of Salary Ranges ............................................................................ 131 D. GANN Limit Appropriation Calculation ......................................................... 132 E. Gann Limit Analysis ....................................................................................... 133 F. Gann Limit Spending Graph .......................................................................... 134 G. Glossary of Budget Term ............................................................................... 135 4 Summary of Significant Budget Changes FY 2013/2014 Budget The following summarizes major changes included in the proposed fiscal year 2013/2014 budget for the City of La Quinta. In addition, this budget reflects the city's transition to its new organizational structure as various divisions and functions were transferred to other city departments resulting in General Fund expenditures being reflected in their reorganized departments. The City of La Quinta's total proposed operating budget for FY 13/14 is $74,098,200, and it is comprised of various funds including special revenue funds, enterprise funds, capital project funds and the general fund. Fund Revenue Expenditures General Fund $34,385,700 $34,385,700 Special Revenue Funds $5,201,300 $9,181,900 Capital Project Funds $646,500 $1,475,300 Successor Agency Funds $19,902,600 $19,890,300 Housing Authority Funds $1,004,700 $1,026,600 Financing Authority $678,400 $677,400 Enterprise Funds $4,156,900 $4,149,300 Internal Service Funds $1,546,500 $2,493,800 The proposed budget presented in May displayed General Fund revenues exceeding General Fund expenditures by $1,097,800. At final adoption in June, the City Council directed staff to add the following items: • SilverRock Resort irrigation system relocation - $400,000 • SilverRock Resort loss of revenue - $500,000 • One Community Service Officer - $100,000 • Police Service Review - $50,000 • Chamber of Commerce 4 1h of July Event - $10,000 • Unanticipated Operating/Capital Expenditures - $37,800 Other funds like special revenue, capital project funds and internal service funds are often carried over from year to year; funds are built up to initiate larger strategic investments. The General Fund expenditures are $34,385,700. Departments have reduced expenditure levels compared to last year's budget with the exception of: City Manager's Office — In last year's budget, costs for the City Manager's office were spread over 3 budget units. Now, they are all reflected in one budget unit resulting in an increased budgeted amount. -n Summary of Significant Budget Changes FY 2013/2014 Budget Finance Department — With the loss of redevelopment, the amount reimbursed to the General Fund for finance staff costs has greatly diminished. Police Services — Recent contract rate adjustments have increased the cost of the police contract. Fire Services- The budgeting of this unit has been updated to mirror the exhibits provided through the fire contract. Costs associated with the fire engine use agreement and labor costs have increased. In order to enhance city operations, departments were provided the opportunity to make supplemental budget requests for items and services that were not in the budget last year. The total General Fund amount of those requests is $170,000 and is reflected in the department budgets. All city departments are charged internally for their use of technology (internal service fees). Accumulated information technology revenues are included in the proposed budget to initiate strategic information technology investments in the amount of $850,000. These funds will be utilized to upgrade information technology infrastructure and purchase new citywide software systems. 0 The proposed FY 13/14 budget reflects employees paying their full 8% of the employee portion of their retirement. Measure A funding is reflected in the budget as the city participates in the Transportation Uniform Mitigation Fee (TUMF) program. As a result of the new fees and charges schedule, conservative budgeted revenue estimates associated with the new schedule have been included in the proposed budget. 0 The budget document has been reformatted and will again change next fiscal year. DESCRIPTION OF REVENUE SOURCES ALLFUNDS ALL REVENUES The City of La Quinta provides many services to its residents. These services are not without a cost to the taxpayers. It is the task of City Officials to produce the necessary revenue to satisfy the ever growing requirements for local services. The City receives revenue from many sources to offset the costs of operations. For each fiscal year, the City's revenues are estimated conservatively and, therefore, actual revenues may exceed such estimated projections. The following nine graphs illustrate the major revenue sources available to the City. $7,000,000 $6,800,000 $6,600,000 $6,400,000 $6,200,000 $6,000,000 $5,800,000 L $5,600,000 AM AM AM IM $5,400,000 =====11 CITY PROPERTY TAXES Property taxes are assessed and collected by the County up to 1 % of assessed value, plus other increases as approved by voters. The property taxes go into a pool and are allocated to the various taxing entities based upon complex formulas prescribed by State statutes. The City property taxes include additional No Low property tax revenue paid to the City as dictated by State statute. FY 13/14 property tax revenues are expected to increase from FY 12/13 estimated levels by 7.93% based upon actual revenue received in FY 12/13. 7 Property taxes are assessed and collected by the County up to 1 % of assessed value, plus other increases as approved by voters. The property taxes go into a pool and are allocated to the various taxing entities based upon complex formulas prescribed by State statutes. The City property taxes include additional No Low property tax revenue paid to the City as dictated by State statute. FY 13/14 property tax revenues are expected to increase from FY 12/13 estimated levels by 7.93% based upon actual revenue received in FY 12/13. 7 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 DESCRIPTION OF REVENUE SOURCES GENERALFUND TRANSIENT OCCUPANCY TAX The Transient Occupancy Tax is a percentage of the cost of a hotel room. Tax is imposed on "transients" who occupy a room or rooms in a hotel, inn, motel, tourist home, or other lodging facility within the City limits for 30 days or less. The City's Transient Occupancy Tax is 11 % for Hotels with convention facilities and 10% for all others. Projected revenue will increase in FY 13/14 based upon actual collections in FY 12/13 by 18.02%. 0 OFE $01domm 0 0 0, N=r.4 M ME ME ME ME ME Anwl� M M M --.AWA M M M ME ME M ME 6,000,000 5,000,000 4,000,000 31000 , 000 2,000,000 1,000,000 ITransient Occupan=cyTax 11=== Immrs"I I 1 11 1 SALES TAX Sales Tax is imposed on retailers for the privilege of selling at retail in the City of La Quinta limits. This tax is based on the sale price of any taxable transaction of tangible personal property. One percentage point of sales tax collected by the State Board of Equalization was allocated back to the City until FY 04/05. As a result of the past State budget crisis, after FY 04/05 1/4 of the 1 cent will be kept by the State to fund State Fiscal Recovery Bonds. The City will receive this 1/4 of 1 cent from property taxes from the County Auditor based upon information supplied by the State Department of Finance. The FY 13/14 budget includes both the City 3/4 and 1/4 cent amount and has been forecasted by HDL and Associates who are under contract to review the City sales tax generation. The projections are based upon estimated actual amounts in FY 12/13 and a forecast of retail outlets anticipated to generate revenue in FY 13/14 and reflects a 1.80% increase. 8 DESCRIPTION OF REVENUE SOURCES GENERALFUND BUILDING PERMITS The City requires that Building permits be obtained to ensure that structures meet specific standards. The City requires various construction permits for activities such as the installation of electrical, plumbing, and building facilities. The City charges a fee for issuing these permits in order to recover costs incurred. Building Permits are estimated to increase 16.3% for FY 13/14. The increase is mainly due to increases in the City's fee schedule. IMotor Vehicle In -Lieu I 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 800,000 600,000 400,000 200,000 pplmmmm" 1"11 01 01 01 0 01 01 01 01 0 .MOTOR VEHICLE IN -LIEU Motor Vehicle In -Lieu (VLF) is a State vehicle license fee imposed on motorists for the privilege of operating a motor vehicle on the public highways. Through 2004, this fee was 2% of the depreciated value of all motor vehicles and is imposed "in lieu" of a local property tax. After 2004, as a result of the State's financial crisis, the rate was reduced to .65% with the 1.35% difference backfilled with property tax revenues. For FY 13/14, the City has projected VLF to decrease 4.75% based on the 12/13 estimated revenue. -11 DESCRIPTION OF REVENUE SOURCES GENERALFUND FRANCHISE FEE The Franchise Fee is imposed on gas, cable and waste management 1,600,000 organizations which permits them to 1,580,000 1 1 560,000 use and operate those facilities within 1,540,000 1,520,000 the City limits. 1,500,000 1,480,000 1 1 460,000 1,440,000 Based on FY 12/13 receipts, the City is 1 1 420,000 estimating that FY 13/14 Franchise fee 1,400,000 revenues will increase by $83,770 or 1,380,000 5.74%. 970,000 965,000 960,000 955,000 950,000 945,000 940,000 935,000 LIGHTING AND LANDSCAPING FUND I Lighting an �andscap�ing moll LIGHTING AND LANDSCAPING The City wide Lighting and Landscaping District provides revenue for maintenance and operation of lighting, and public landscaping. It does not provide for park maintenance. The FY 11/12 actual revenue reflects the Proposition 218 effect on the Lighting and Landscaping assessment. The assessment district rate has not increased since the approval of Proposition 218. The amount budgeted for FY 13/14 is taken from the Lighting and Landscape engineers report prepared by MuniFinancial which shows virtually no change from the adopted FY 12/13 budget. Me DESCRIPTION OF REVENUE SOURCES DEVELOPER IMPACT FUNDS DEVELOPER IMPACT FEE 900,000 In March 2013, the City raised the developer 800,000 700,000 fees to reflect increased construction costs 600,000 for new projects. The City has continued to 500,000 400,000 utilize a conservative method of projecting 300,000 200,000 revenue for FY 13/14. The FY 13/14 budget 100,000 is forecasting a decrease in Developer Impact 0 Fees from the FY 12/13 budget based on receipts in 2012/13. 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 Developer Impact F 12/13 838,800 13/1 4 632, 1 011 REDEVELOPMENT AGENCY Redevelop ent Agency P roperty Ta`x Increment REDEVELOPMENT AGENCY The La Quinta Redevelopment Agency was eliminated in January 2012. Therefore, the Agency will not be receiving future tax increment revenues. The County of Riverside will be reimbursing a new Successor Agency which has been put into place to wind down the activities of the Redevelopment Agency in an orderly fashion. The estimated revenue to the Successor Agency is estimated to be approximately $2 million based on recognized obligations of the former RDA. is GENERAL FUND REVENUE Actual Amended Estimated % of Adopted Code Revenue Classification Revenue Budget Revenue Revenue Budget 2011-12 2012-13 2012-13 Received 2013-14 TAXES 311.00.00 Property Tax 1,622,273 1,970,307 2,205,300 111.9% 2,500,000 311.05.00 No Low Property Tax 3,849,445 3,922,500 3,853,500 98.2% 3,855,000 311.10.00 Property Tax - Statutory Payment 74,034 190,000 100,000 52.6% 100,000 311.15.00 Non RDA Property Tax 183,849 366,000 290,000 79.2% 300,000 311.20.00 Statutory Revenue - County 60,595 80,000 70,000 87.5% 70,000 313.00.00 Sales Tax 5,667,613 6,007,500 6,007,500 100.0% 6,050,400 313.01.00 Sales Tax Reimbursement 1,878,501 2,002,500 2,002,500 100.0% 2,077,600 315.00.00 Document Transfer Tax 428,962 441,500 460,000 104.2% 460,000 317.00.00 Transient Occupancy Tax 5,082,413 4,600,000 5,100,000 110.9% 5,300,000 317.02.00 Mitigation Measures - TOT 467,583 251,000 364,510 145.2% 365,000 318.02.00 Franchise Tax - Burrtec 333,816 333,200 293,300 88.0% 293,300 318.03.00 Franchise Tax - AB 939 Fee 357,726 260,880 300,000 115.0% 350,000 318.04.00 Southern California Gas 132,189 116,150 116,100 100.0% 120,000 318.06.00 Cable Television 728,813 717,200 717,200 100.0% 717,200 318.07.00 Video Fees 134,897 30,300 61,000 201.3% 61,000 Subtotal - Taxes 21,002,709 21,289,037 21,940,910 103.1% 22,619,500 LICENSES & PERMITS 321.00.00 Business Licenses 292,342 298,400 298,400 100.0% 300,000 321.10.00 Film Permits 1,250 - 800 1,000 322.01.00 Building Permits 209,832 208,300 210,000 100.8% 221,000 322.02.00 Plumbing Permits 35,629 24,800 29,700 119.8% 32,700 322.03.00 Mechanical Permits 34,846 24,400 31,200 127.9% 34,300 322.04.00 Electrical Permits 33,350 25,200 30,000 119.0% 33,000 322.06.00 Miscellaneous Permits 38,428 39,900 36,300 91.0% 39,900 322.09.01 Garage Sale Permits 15,810 16,100 13,000 80.7% 16,000 322.10.00 Golf Cart Permits 240 60 100 166.7% 100 322.15.00 Massage Permits 8,340 11,000 7,000 63.6% 8,000 322.17.00 Grading Permits 903 1,500 64,360 4290.7% 80,300 322.20.00 Animal Licenses 30,987 22,300 16,000 71.7% 25,000 322-21.00 Driveway Permits 810 300 600 200.0% 78,600 322.24.00 Conditional Use Permit 17,800 - 7,500 20,000 322.26.00 Minor Use Permit 975 900 2,000 322.28.00 Sign Permit 7,820 5,400 15,000 322.30.00 Site Development Permit 5,200 5,000 15,000 322.32.00 Site Development Permit Amend 1,750 - 2,800 322.34.00 Site Development Permit Ext - - 1,300 322.36.00 Temporary Use Permit 3,600 - 4,550 7,500 322.60.00 Major Encroachment Permit 35,170 266,150 116,071 43.6% 120,000 322.64.00 Transportation Permit 1,339 1,155 1,545 133.8% 1,600 Subtotal - Licenses & Permits 776,421 939,565 878,426 93.5% 1,055,100 INTERGOVERNMENTAL REVENUES 331.00.00 Federal Government Revenue - 22,900 22,900 100.0% 22,900 331.10.00 FEMA Office of Emergency Sery - - 11,800 51000 331.50.00 EECBG Retrofit Improvement 131,449 - - - 332.00.00 State Government Revenue 9,124 61,835 2,000 3.2% 20,000 335.55.00 Motor Vehicle in Lieu 3,173,826 3,315,000 3,157,300 95.2% 3,157,300 337.00.00 County Government Revenue - - - - 337.13.00 CVWD 16,800 16,800 16,800 100.0% 16,800 337.50.00 Fire Service Credit Revenue 4,660,927 5,248,914 5,248,900 100.0% 5,451,500 337.50.10 Capital 68,912 - - - 337.60.00 CSA 152 Assessments 257,408 253,000 253,000 100.0% 253,000 Subtotal - Intergovernmental 8,318,446 8,918,449 8,712,700 97.7% 8,926,500 CHARGES FOR SERVICES 341.20.00 Cash Over/Short (138) 100 100 100.0% 100 341.30.00 Miscellaneous Revenue 68,282 23,900 - 0.0% 23,900 341.40.00 NSF Charges 465 200 200 100.0% 200 341.50.00 Sales of Maps & Publications 610 1,885 400 21.2% 400 341.55.00 Vending Machine Revenue - - - - 342.10.00 Leisure Enrichment 68,790 67,000 58,000 86.6% 67,000 342.30.00 Excursions 8,576 9,000 1,000 11.1 % 8,000 342.35.30 Gift Shop 4,245 10,000 3,000 30.0% 3,500 342.40.00 Youth Sports 740 3,200 2,500 78.1% 22,500 342.50.00 Adult Sports 3,702 4,500 4,750 105.6% 4,600 342.60.00 Facility Rentals 43,595 46,000 37,165 80.8% 37,300 342.65.00 Special Event 708 350 - 0.0% - 342.70.00 Senior Center Leisure Enrichment 36,028 30,000 25,000 83.3% 30,000 12 GENERAL FUND REVENUE Actual Amended Estimated % of Adopted Code Revenue Classification Revenue Budget Revenue Revenue Budget 2011-12 2012-13 2012-13 Received 2013-14 342.72.00 Senior Center Excursions - - - 342.73.00 Senior Center Facility Rent 20,800 20,800 20,600 99.0% 28,000 342.74.00 Senior Center Special Events 2,183 1,700 2,200 129.4% 1,300 342.75.00 Humana Healthy Events 18,631 39,000 26,600 68.2% 34,000 342.76.00 Boys & Girls Fitness Card 1,235 - - - 342.77.00 Library Facility Rent - - - - 342.81.00 SMIP Fees 193 250 200 80.0% 200 342.82.00 Plan Check Fees 190,693 299,478 200,100 66.8% 220,000 342.83.00 City Services 29,613 - - - 342.85.00 CBSC Administrative Fee 236 250 250 100.0% 200 342.87.00 CERT Training 1,470 - 500 600 342.89.00 Crossroads Commission 365 - - 343.02.00 Planning Commission Appeals 525 - 175 1,500 343.05.00 Zone Change 1,355 74,522 3,000 4.0% 6,200 343.08.00 Development Agreement 3,750 - - 2,000 343.09.00 Environmental Assessment 2,915 1,650 3,000 343.11.00 General Plan Amendment 4,000 - 6,000 343.12.00 Home Occupations 6,510 4,000 4,000 343.13.00 Lot Line Adjustments (315) 1,050 6,000 343.14.00 Parcel Map 3,000 1,000 1,000 343.17.00 Parcel Merger 1,150 1,000 11,500 343.19.00 Specific Plan (1,800) 3,000 3,000 343.19.25 Amendment 100 - 2,500 343.21.00 Street Name Change (500) - - 343.23.00 Tentative Tract Map 3,500 1,750 15,000 343.25.00 Tentative Tract Map Time Extension - 1,500 343.31.00 Modification by Applicant 875 875 2,500 343.32.00 Village Use Permit 2,000 2,000 8,000 343.92.00 Minor Adjustment 3,300 2,400 2,000 343.98.00 CVMSHCP Admin Fee 884 - 775 1,000 344.61.00 PM Map Checking Fee 93,730 53,650 75,637 141.0% 75,000 Total - Charges for Services 626,001 685,785 480,877 70.1% 633,500 Fines & Assessments 351.01.00 Admin Citations 53,892 29,300 29,096 99.3% 29,100 351.02.00 Lot Abatement 37,577 31,500 27,565 87.5% 27,600 351.03.00 Vehicle Abatement 26,819 8,600 30,060 349.5% 30,000 351.04.00 Vehicle Impound Fee 39,680 41,900 30,400 72.6% 31,300 351.05.00 Animal Impound Fee 280 200 200 100.0% 200 351.07.00 Motor Vehicle Code Fines 89,093 62,900 86,100 136.9% 86,100 351.08.00 Parking Violations 34,213 27,900 34,190 122.5% 34,200 351.09.00 Miscellaneous Fines 5,663 14,800 3,000 20.3% 3,000 351.10.00 AMR Compliance 9,919 - - - 351.11.00 Graffiti Removal 6,638 100 - 0.0% 1,500 OTHER REVENUES 360.25.00 Memorial Tree Revenue - - - - 361.00.00 Allocated Interest Income 244,266 369,200 342,000 92.6% 350,000 362.00.00 Non -Allocated Interest Income 68,121 75,700 61,200 80.8% 61,200 366.00.00 Mitigation Measures 47,460 - - - 367.00.00 Insurance Recoveries 17,023 - 6,700 - 368.00.00 Rental Income 148,788 151,560 151,500 100.0% 169,500 369.00.00 Lease Revenue 81,153 73,100 73,100 100.0% 73,100 371.00.00 AD Surplus 3,346 - - - 378.00.00 Burrtec Admin Cost Reimbursement 91,920 92,400 91,500 99.0% 91,500 379.00.00 Advertising Co -Op Revenue 21,235 25,000 12,800 51.2% 12,800 Total - Other Revenues 723,312 786,960 738,800 93.9% 758,100 OTHER FINANCING SOURCES 380.25.00 Rental Revenue 390.72.00 Donations - Senior Center 390.73.00 Coffee Cards - Senior Center 390.76.00 Donations - Police 390.77.00 Donations - Parks 391.00.00 Transfers In - 25,000 0.0% 1,024 - 405 - 1,500 1,500 0.0% - 2,000 0.0% - 411,106 251,541 75,000 29.8% 150,000 13 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK 14 City of La Quinta General Fund Revenue Fiscal Year 2013/2014 $633,500 $243,000 $758,100 $1,055,100 2% "_29/o_____$150,000 3% 0% Taxes Intergovernmental Revenue License & Permits Charges for Services Fines & Assessments Miscellaneous Revenue Transfers In Total Revenue $ 34,385,700 15 GENERAL FUND EXPENDITURE SUMMARY Actual Amended Estimated % of Adopted Code Expenditure Classification Expenditures Budget Expenditures Expenditures Budget 2011-12 2012-13 2012-13 2013-14 General Government 1001 City Council 668,114 745,759 726,050 97.4% 724,600 1002 City Manager 372,659 392,149 322,980 82.4% 655,000 1003 Economic Development 1,148,023 1,079,965 788,694 73.0% - 1004 Human Resources 1,164,845 1,147,036 1,152,745 100.5% 666,600 2001 City Clerk 385,353 440,953 479,773 108.8% 392,500 Total General Government 3,738,994 3,805,862 3,470,242 91.2% 2,438,700 Community Services 3001 Administration 951,420 1,001,448 982,199 98.1% 911,000 3002 Senior Center 382,644 414,564 396,784 95.7% 385,200 3003 Programs 318,399 181,634 189,424 104.3% 198,100 3004 Library (5,801) 28,742 - 0.0% - 3005 Maintenance 1,039,188 1,577,412 1,505,748 95.5% 1,402,600 3006 Museum - 19,742 16,592 84.0% - 3007 Marketing & Community Relations - - 538,100 3008 Public Buildings - - - 1,133,900 Total Community Services 2,685,850 3,223,542 3,090,747 95.9% 4,568,900 Finance & Central Services 4001 Finance 723,342 719,279 701,729 97.6% 915,300 4002 Central Services 264,287 300,829 262,169 87.1% 247,900 Total Finance & Central Services 987,629 1,020,108 963,898 94.5% 1,163,200 Public Safety 5001 Building & Safety - Administration 225,862 239,798 249,576 104.1% - 5002 Building & Safety - Inspection 584,920 544,612 672,252 123.4% 5004 Building & Safety - Code Compliance 1,001,497 1,041,953 930,212 89.3% 5006 Building & Safety - Animal Control 429,929 454,210 410,345 90.3% 5008 Building & Safety - Civic Center 583,395 1,000,915 814,858 81.4% - 5054 Police 12,071,223 12,815,491 12,321,743 96.1% 13,278,100 5055 Fire 4,536,168 5,066,649 4,972,500 98.1% 5,252,400 5056 Emergency Services 217,456 217,422 133,805 61.5% - Total Public Safety 19,650,450 21,381,050 20,505,291 95.9% 18,530,500 Community Development 6001 Administration 725,531 847,821 798,258 94.2% 594,200 6002 Planning 474,174 571,125 526,073 92.1% 457,500 6003 Building - - - 791,300 6004 Code Compliance/Animal Control 795,600 6005 Emergency Services - - - 199,200 Total Community Development 1,199,705 1,418,946 1,324,331 93.3% 2,837,800 Public Works 7001 Administration 478,525 479,728 426,289 88.9% 435,900 7002 Development Services 569,640 641,322 634,280 98.9% 562,700 7003 Streets 791,363 65,283 - 0.0% 11,000 7004 Lighting & Landscape 459,460 486,975 439,718 90.3% 462,700 7006 Engineering Services 1,482,090 1,128,601 1,092,479 96.8% 911,500 Total Public Works 3,781,078 2,801,909 2,592,766 92.5% 2,383,800 Total General Fund Expenditures 32,043,706 33,651,417 31,947,275 94.9% 31,922,900 Note: This summary excludes $2,425,000 for Operating & CIP Transfers and $37,800 for Unanticipated Expenditures. 16 City of La Quinta General Fund Expenditures Fiscal Year 2013/2014 Public Safety (Police/Fire) Capital Improvement Plan Public Works Unanticipated Expenditures General Government Community Services Community Development Total Expenditures $ 34.,385..700 17 —4N CITY OF LA QUINTA January 2013 ORGANIZATION CHART Exec. Office Asst. Executive Asst. ut7 - - - - - - HHuman Resourcesl Exec ive Asst. Gen. Svcs. Mgr. Finance Director Senior Ac unting Managerl Secretary H1 Financial ices A Account Tech Servi A 31st.. FINAL 1-17-13 City Clerk Deputy City Clerk City Council City/SA Attorney r-4 ,Pol.ic ct) I City Manager Assistant C L r Fire I (Contract) Business Analyst I nformation Services Analyst Community Community Public Works Services Director Development Director Director Library & Muse —[Recreation Superv�iso]r (Contract) 1 --1 Recreation Activities Secretary LSenior Secretary FRcrealon Supervisor Coordinato —= r Recreation Activities Receptionist/ Coordinator (Sr. Ctr.) Office Assistant Golf & Park Landscape Recreation Super Manager (Sr. Ctr.) Office Assistant Facilities Maint. (Sr. Ctr.) Coordinator I Facilities Maint. Worker IU--* Con 18 --Iq Permit Tech Permit Tech Permit Tech FINAL 1-17-13 CITY OF LA QUINTA January 2013 ORGANIZATION CHART Secretary Community Development H Director Building Official/Em ergency Manager Plans Examiner/ Inspection Supervisor Associate Planner Building Inspector 11 Assistant Planner Building Inspector 11 Structural Plan Review Housing Coordinator (contract) Code Comp./Animal Cont. Supervisor Code Comp./Animal Cont. Officer I Code Comp./Animal Cont. Officer I Code Comp./Animal Cont. Officer I Code Comp./Animal Cont. Officer I Public Works Continued on Page 3 Director F�* 19 CITY OF LA QUINTA January 2013 ORGANIZATION CHART Mgmt. Analyst -qq Office Clerk (P/T) Maintenance Manager (Contract) Maintenance Foreman Maintenance Foreman Area 1 Area 2 Maint. Worker 11 1 i Maint. Workers 11 Maint. Worker 11 1 i Maint. Worker I Maint. Worker I I i Maint. Worker I Maint. Worker I I Maint. Worker I FINAL 1-17-13 Public Works Director/City Engineer Principal Engineer I Engineering Services Traffic Signal Tech. CIP & Program Management Traffic Engineer (Contract) Public Works Inspection Supervisor Public Works Inspectors I Public Works Inspectors (Contract) Principal Engineer Devel opment Services Assistant Civil Engineer Map Check (Contract) Plan Check I (C I Permit Technician 20 REVENUE SUMMARY BY FUND Account Actual Amended Estimated % of Adopted Number Revenue Classification Revenue Budget Revenue Revenue Budget 2011-12 2012-13 2012-13 Received 2013-14 SPECIAL REVENUE FUNDS Library - Fund 102 337.00.00 County Government Revenue 2,546,568 2,043,357 1,992,638 97.5% 2,000,000 361.00.00 Interest Income 824 6,600 6,072 92.0% 6,000 Total Library Fund 2,547,392 2,049,957 1,998,710 97.5% 2,006,000 Gas Tax - Fund 201 335.44.01 Gas Tax Section 2105 335-44.02 Gas Tax Section 2106 335.44.03 Gas Tax Section 2107 335-44.04 Gas Tax Section 2107.5 335.44.05 Gas Tax Section 2103 360-00.00 Interest Income Total Gas Tax Fund Federal Assistance Fund 210 331.11.00 CDBG Total CDBG Fund SLESIF (COPS) - Fund 212 334.21.00 SLESF (COPS) Grant 361.00.00 Interest Income Total SLESIF (COPS) Fund Justice Assistance Grant - Fund 213 331.13.00 Justice Asistance Grant Total Justice Assistance Grant Fund Lighting & Landscaping - Fund 215 355.02.00 L&L Assessments Total Lighting & Lanscaping Fund 202,116 205,200 206,100 100.4% 207,500 129,133 128,600 130,000 101.1% 142,300 290,105 273,100 294,167 107.7% 309,000 6,000 6,000 6,000 100.0% 6,000 597,338 381,800 408,549 107.0% 628,700 1,358 200 200 100.0% 200 1,226,050 994,900 1,045,016 105.0% 1,293,700 13,539 300,350 0.0% 13,539 300,350 100,000 100,000 100,000 100.0% 100,000 - - 100 0.0% 100 100,000 100,000 100,100 99.9% 100,100 14,749 12,034 12,034 100.0% 10,000 14,749 12,034 12,034 100.0% 10,000 950,292 960,000 949,702 98.9% 960,000 950,292 960,000 949,702 98.9% 960,000 Violent Crime Task Force - Fund 218 334.08.00 JABG 40,273 198,595 20,000 10.1% - 361.00.00 Interest Income 70 100 500 500.0% 500 375.00.00 Member Contribution Carryover 189,279 29,952 29,952 100.0% 15,000 376.00.00 CLET Line Reimbursement - Match 3,369 1,700 1,700 100.0% 3,400 Total Violent Crime Task Force Fund 232,991 230,347 52,152 22.6% 18,900 Quimby - Fund 220 361.00.00 Interest Income 365.20.00 Quimby Fees Total Quimby Fund AB 939 - Fund 221 361.00.00 Interest Income Total AB 939 SB 1266 - Fund 222 335.20.10 SB 1266 (Prop 1 b) Revenue 361.00.00 Interest Income Total SIB 1266 Fund Measure A - Fund 223 313.00.00 State Sales Tax Total Measure A Infrastructure - Fund 225 361.00.00 Interest Income Total Infrastructure Fund South Coast AQMD - Fund 235 335.50.00 SCAQ Contribution 335.52.00 MSRC Funding 361.00.00 Interest Income Total South Coast AQMD Fund 19,499 20,000 24,000 120.0% 20,000 7,123 - - - 26,622 20,000 24,000 120.0% 20,000 1,968 4,300 3,574 83.1% 3,000 1,968 4,300 3,574 83.1% 3,000 64,316 287,307 0.0% 1,395 - 65,711 287,307 0.0% 693,500 693,500 774 100 100 100.0% 774 100 100 100.0% 33,306 41,200 41,200 100.0% 40,200 25,368 375,500 - 0.0% - 162 400 315 78.8% 300 58,836 417,100 41,515 10.0% 40,500 PA REVENUE SUMMARY BY FUND Account Actual Amended Estimated % of Adopted Number Revenue Classification Revenue Budget Revenue Revenue Budget 2011-12 2012-13 2012-13 Received 2013-14 Art In Public Places - Fund 270 361.00.00 Interest Income 365.05.00 APP Fees Total Art In Public Places Fund Public Safety Officer - Fund 702 361.00.00 Interest Income 421.80.04 Contributions Total Public Safety Officer Fund 2,149 2,300 31500 152.2% 3,500 62,680 97,500 47,868 49.1% 50,000 64,829 99,800 51,368 51.5% 53,500 72 100 108 108.0% 100 2,000 2,000 2,000 100.0% 2,000 2,072 2,100 2,108 100.4% 2,100 CAPITAL PROJECTS FUNDS Transportation DIF - Fund 250 361.00.00 Interest Income 7,384 1,800 7,732 429.6% 7,700 365.00.00 Developer Fees 344,593 441,500 357,522 81.0% 360,000 390.75.00 Donations 80,000 80,000 64,308 80.4% - Total Transportation DIF Fund 431,977 523,300 429,562 82.1% 367,700 Parks & Recreation DIF - Fund 251 365.00.00 Developer Fees 183,612 89,200 118,538 132.9% 90,000 Total Parks & Recreation DIF 183,612 89,200 118,538 132.9% 90,000 Civic Center DIF - Fund 252 36.00.00 Developer Fees 82,490 127,600 120,000 94.0% 90,000 Total Civic Center DIF - Fund 252 82,490 127,600 120,000 94.0% 90,000 Library Development DIF - Fund 253 365.00.00 Developer Fees 72,963 35,500 29,622 83.4% 30,000 Total Library Development DIF Fund 72,963 35,500 29,622 83.4% 30,000 Community Center DIF - Fund 254 361.00.00 Interest Income 3,019 6,000 4,485 74.8% 4,500 365-00.00 Developer Fees 15,290 7,400 6,900 93.2% 6,900 Total Community Center DIF 18,309 13,400 11,385 85.0% 11,400 Street Facility DIF - Fund 255 365.00.00 Developer Fees 12,758 17,800 15,000 84.3% 15,000 391.00.00 Transfer In 4,423 2,200 2,200 100.0% 2,200 Total Street Facility DIF 17,181 20,000 17,200 86.0% 17,200 Park Facility DIF - Fund 256 365.00.00 Developer Fees 4,422 2,200 2,200 100.0% 2,200 Total Park Facility DIF Fund 4,422 2,200 2,200 100.0% 2,200 Fire Protection DIF - Fund 257 365.00.00 Developer Fees 15,514 29,800 38,000 127.5% 38,000 Total Fire Protection DIF Fund 15,514 29,800 38,000 127.5% 38,000 INTERNAL SERVICE FUNDS: Equipment Replacement - Fund 501 361.00.00 Interest Income 5,886 7,300 7,200 98.6% 7,300 390.90.00 Equipment Charges 600,588 584,824 389,880 66.7% 590,200 Total Equipment Replacement Fund 606,474 592,124 397,080 67.1% 597,500 Information Technology - Fund 502 361.00.00 Interest Income 3,272 4,200 4,400 104.8% 1,000 390.95.00 Technology Support Charges 485,522 491,581 491,581 100.0% 444,500 Total Information Technology Fund 488,794 495,781 495,981 100.0% 445,500 KRA REVENUE SUMMARY BY FUND Account Actual Amended Estimated % of Adopted Number Revenue Classification Revenue Budget Revenue Revenue Budget 2011-12 2012-13 2012-13 Received 2013-14 Park Equipment & Facility - Fund 503 361.00.00 Interest Income 1,579 9,700 3,328 34.3% 1,000 390.97.00 Park Facility Charges 937,163 502,523 502,523 100.0% 502,500 Total Park Equipment & Facility Fund 938,742 512,223 505,851 98.8% 503,500 ENTERPRISE FUNDS: SilverRock Resort - Fund 601 342.90.00 Green Fees 3,348,066 3,350,773 3,256,745 97.2% 3,009,200 342.91.00 Range Fees 110,028 159,973 180,639 112.9% 162,500 342.92.00 Merchandise 283,630 311,048 275,890 88.7% 274,600 342.93.00 Food & Beverage 14,097 12,000 12,000 100.0% 12,000 342.94.00 Resident Card 116,077 120,000 130,000 108.3% 130,000 367.00.00 Insurance Recoveries - 89,123 89,123 100.0% - Total SilverRock Resort Fund 3,871,898 4,042,917 3,944,397 97.6% 3,588,300 SilverRock Golf Reserve - Fund 602 361.00.00 Interest Income 391.00.00 Transfers In Total SilverRock Golf Reserve Fund Successor Agency RORF - Fund 231 337.00.00 County Government Revenue 361.00.00 Interest Income 391.00.00 Transfers In Total Successor Agency RORF Fund 1,075 2,200 1,700 77.3% 1,500 66,756 67,015 67,015 100.0% 60,200 67,831 69,215 68,715 99.3% 61,700 - 19,561,259 0.0% 19,308,200 11,320 13,215 13,200 4,949,851 15,400 - 0.0% - 4,961,171 15,400 19,574,474 127107.0% 19,321,400 Successor Agency Administration - Fund 237 337.00.00 County Government Revenue 476,656 476,656 100.0% 579,200 361.00.00 Interest Income - - - 2,000 391.00.00 Transfers In 554,085 15,400 15,400 100.0% - Total Successor Agency Administration Fund 554,085 492,056 492,056 100.0% 581,200 La Quinta Housing Authority PA 1 Housing Authority - Fund 241 360.20.00 Home Sale Proceeds 875,274 125,000 122,113 97.7% 125,000 361.00.00 Interest Income 4,411 3,800 4,750 125.0% 5,500 363.25.02 Rent Rev/LQRP 304,241 240,000 306,628 127.8% 240,000 391.00.00 Transfers In 2,067,559 192,876 - 0.0% - Total PA 1 Housing Authority Fund 3,251,485 561,676 433,491 77.2% 370,500 PA 2 Housing Authority - Fund 242 391.00.00 Transfers In - 18,141,988 - 0.0% - 331.01.00 Federal Government Assistance Program-WS� 442,245 451,400 431,607 95.6% 627,200 331.01.01 Interest Rate Subsidy 46,908 46,800 46,800 100.0% - 341.30.00 Miscellaneous Revenue - - 13,875 - 360.50.02 Miscellaneous Revenue - WSA 2,202 3,700 5,100 137.8% 4,200 362.10.00 Non Allocated Interest 600 1,090 2,057 188.7% 2,800 363.25.03 Rental Revenue WSA 179,747 163,300 183,207 112.2% 391.00.00 Transfers In 7,110,645 - 17,939,498 - Total PA 2 Housing Authority Fund 7,782,347 18,808,278 18,622,144 99.0% 634,200 23 CITY OF LA QUINTA CAL CULA TION OF PROJECTED FUND BALANCES for the Fiscal Year Ending June 30, 2014 Adopted Fund Estimated Operating Fund Balances Revenues Budget No. Fund Description 07/01/13 FY 2013-14 FY 2013-14 101 General Fund* 92,996,130 34,385,700 31,960,700 Special Revenue Funds: 102 Library 2,057,820 2,006,000 1,417,200 201 Gas Tax 124,721 1,293,700 1,293,700 212 SLESF(COPS) 26,463 100,100 - 213 Justice Assistance Grant 999 10,000 - 215 Lighting & Landscaping 10,804 960,000 960,000 245 CV Violent Crime Task Force 188,443 18,900 58,400 219 Asset Forfeiture 9,040 - - 220 Quimby 8,296,099 20,000 - 221 AB 939 828,299 3,000 101,100 223 Measure A 110,000 693,500 - 235 South Coast Air Quality 80,074 40,500 40,200 270 Art In Public Places 789,962 53,500 129,700 702 La Quinta Public Safety Officer 29,221 100 - Subtotal Special Revenue Funds 12,551,945 5,199,300 4,000,300 Capital Projects Funds: 250 Transportation DIF 1,532,068 367,700 9,300 251 Parks & Recreation DIF (1,086,122) 90,000 4,400 252 Civic Center DIF (7,323,569) 90,000 230,200 253 Library Development DIF (1,838,208) 30,000 9,500 254 Community Center DIF 1,210,736 11,400 - 255 Street Facility DIF (2,014,572) 15,000 10,000 256 Park Facility DIF 2,200 - 257 Fire Protection DIF (879,742) 38,000 3,500 Subtotal Capital Projects Funds (10,399,409) 644,300 266,900 Successor Agency: 231 Successor Agency PA 1 &2 5,687,777 19,321,400 19,308,200 237 Successor Agency Administration (49,789) 581,200 582,100 Subtotal Successor Agency 5,637,988 19,902,600 19,890,300 24 Adopted Total Estimated Projected Capital Adopted Revenues Ending Fund Budget Budget Over (Under) Balances FY 2013-14 FY 2013-14 Adopted Budget Transfers In Transfers Out 06/30/14 2,425,000 34,385,700 150,000 2,000 93,144,130 344,800 1,762,000 244,000 50,000 2,251,820 - 1,293,700 - - 124,721 - 100,100 100,000 26,563 - 10,000 - 10,999 960,000 - - - 10,804 58,400 (39,500) - - 148,943 - - - - 9,040 4,601,800 4,601,800 (4,581,800) - - 3,714,299 - 101,100 (98,100) - - 730,199 235,000 235,000 458,500 - - 568,500 40,200 300 - - 80,374 - 129,700 (76,200) - - 713,762 - 100 2,000 - 31,321 5,181,600 9,181,900 (3,982,600) 2,000 150,000 8,421,345 - 9,300 358,400 - - 1,890,468 - 4,400 85,600 - - (1,000,522) - 230,200 (140,200) - - (7,463,769) - 9,500 20,500 - - (1,817,708) 1,206,200 1,206,200 (1,194,800) - - 15,936 - 10,000 5,000 2,200 - (2,007,372) - 2,200 - 2,200 - 3,500 34,500 - - (845,242) 1,206,200 1,473,100 (828,800) 2,200 2,200 (11,228,209) 19,308,200 13,200 5,700,977 582,100 (900) (50,689) 19,890,300 12,300 5,650,288 25 CA L CULA TION OF PROJEC TED FUND BA LA NCES for the Fiscal Year Ending June 30, 2014 Fund No. Fund Desc Housing Authority: 241 PAII Housing Authority 242 PA 2 Housing Authority Subtotal Housing Authority 310 Financing Authority Total Governmental Funds Enterprise Funds: 601 SilverRock Resort Operations 602 SilverRock Resort Reserve Subtotal Enterprise Funds Internal Service Funds: Equipment Replacement Information Technology Park Equipment & Facilities Total Internal Service Funds GRAND TOTAL Adopted Fund Estimated Operating Balances Revenues Budget 07/01/13 FY 2013-14 FY 2013-14 2,884,667 370,500 290,700 1,146,138 634,200 735,900 4,030,805 1,004,700 1,026,600 1,534 678,400 677,400 104,818,993 61,815,000 57,822,200 36,650,927 504,426 3,588,400 68,500 4,149,300 37,155,353 3,656,900 4,149,300 2,796,236 597,500 647,400 1,374,361 445,500 1,295,400 16,768,888 503,500 551,000 20,939,485 1,546,500 2,493,800 162,913,831 67,018,400 64,465,300 Calculated beginning fund balance 7/11/13 using total fund balance from FY 11-12 CAM & estimated 12-13 revenues and expenditures 26 Adopted Total Estimated Capital Adopted Revenues Budget Budget Over (Under) FY 2013-14 FY 2013-14 Adooted Buda Transfers In Transfers Out Projected Ending Fund Balances 06/30/14 290,700 79,800 2,964,467 735,900 (101,700) 1,044,438 1,026,600 (21,900) 4,008,905 677,400 1,000 2,534 8,812,800 66,635,000 (4,820,000) 154,200 154,200 99,998,993 4,149,300 (560,900) 500,000 36,590,027 - 68,500 - 572,926 4,149,300 (492,400) 500,000 37,162,953 647,400 2,746,336 1,295,400 524,461 551,000 (47,500) - 16,721,388 2,493,800 (47,500) 500,000 19,992,185 8,812,800 73,278,100 (5,359,900) 1,154,200 154,200 157,154,131 27 CITY OF LA QUINTA, CALIFORNIA SCHEDULE OF INTERFUND TRANSFERS FISCAL YEAR 2013-2014 FUND General Fund - 101 General Fund - 101 General Fund - 101 General Fund - 101 General Fund - 101 General Fund - 101 La Quinta Library - 102 La Quinta Library - 102 SLESF (COPS) - 212 Capital Improvement Fund LQ Public Safety Officer - 702 Street Facilities DIF Park Facilities DIF SilverRock Resort Total TRANSFERS TRANSFERS IN OUT $ 100,000 25,000 2,000 25,000 500,000 400,000 25,000 25,000 100,000 400,000 4 2,000 2,200 2,200 500000 1,054,200 1,054,200 1 Operating Transfers 2 Museum ADA Improvements 3 Museum LED Lights 4 SilverRock Resort Irrigation System Relocation 28 CITY OF LA QUINTA SPECIAL REVENUE & CAPITAL PROJECT FUNDS REIMBURSEMENTS TO THE GENERAL FUND FISCAL YEAR 2013/2014 Salary & Services & I Capital Total Fringe Benefits Supplies Equipment Reimbursement Gas Tax Reimbursements: Community Services Administration Civic Center Building Operations Public Works Administration Development & Traffic Maintenance & Operations -Streets 893,648 400,052 1,293,700 Maintenance & Operations -Landscaping - Total Gas Tax Reimbursements 893,648 400,052 1,293,700 Measure A Reimbursements: Community Services Administration - Civic Center Building Operations Public Works Administration Development & Traffic Maintenance & Operations -Streets Maintenance & Operations -Landscaping Total Measure A Reimbursements Lighting & Landscaping Reimbursements: Legislative Fiscal Services Central Services Community Services Administration - Civic Center Building Operations - Public Works Administration - 2,200 2,200 Development & Traffic - Maintenance & 0 pe ratio ns-Streets - Maintenance & Operations -Landscaping 78,800 879,000 957,800 Maintenance & Operations -Park - Total Lighting & Landscaping Reimbursements 78,800 881,200 960,000 Civic Center Reimbursements: Community Services Administration - Civic Center Building Operations 201,400 201,400 Public Works Administration - Development & Traffic Construction Management Maintenance & Operations -Streets Maintenance & 0 pe ratio ns-Landscapi ng Maintenance & Operations -Park - Total Civic Center Reimbursements 201,400 201,400 Capital Improvement Fund Reimbursements: City Manager - - - Fiscal Services 7,700 1,400 9,100 Building & safety - - - Public Works Administration 11,200 1,100 12,300 Engineering Services 47,400 13,500 60,900 Total Capital Improvement Fund Reimbursements 66,300 16,000 82,300 Library Reimbursements Community Services - Library - 1,437,200 1,437,200 Community Services - Museum 281,300 281,300 Total Library Reimbursements 1,718,500 1,718,500 AB 939 Reimbursements Development Services 8,400 8,400 Central Services 10,100 10,100 Planning -Ad ministration 5,500 5,500 Planning 2,000 2,000 Total AB 939 Reimbursements 26,000 26,000 Total City Reimbursements to tFe-Ue-neral Fund 52 4,281,900 29 I FUND TYPE - GENERAL FUND GENERAL FUND - The primary fund of the City used to account for all revenue and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Community Development, Public Safety, Public Works, and Community Services. Included within this fund are library and museum funds from an agreement with the County of Riverside to provide library services. FUND TYPE - SPECIAL REVENUE GASOLINE TAX FUND - To account for gasoline allocations by the State of California. These revenues are restricted by the State to expenditures for street related purposes only. LIBRARY FUND — This Fund accounts for the Revenues from property taxes generated for Library Services. The expenditures are incurred in the General Fund and reimbursed by the County of Riverside. FEDERAL ASSISTANCE FUND - This Fund is used to account for Revenues from the Community Development Block Grants received from the Federal Government and the expenditures of those resources. INDIAN GAMING FUND - This Fund is used to account for the activities of a motor officer received under the provisions of an Indian Gaming Grant. QUIMBY FUND - This Fund is used to account for the accumulation of Developer Fees received under the provisions of the Quimby Act for Park Development and Improvements. Capital projects to be funded from this source will be budgeted and expended in a separate Capital Projects Fund. 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 only. DEVELOPMENT AGREEMENT FUND — This fund is used to account for the proceeds of development agreement revenues collected and the related expenditures in accordance with State requirements. SOUTH COAST AIR QUALITY - This Fund is used to account for contributions from the South Coast Air Quality Management District. Use of such contributions is limited to reduction and control of airborne pollutants. 30 FUND TYPE - SPECIAL REVENUE (continued) COPS FUND - This fund is used to account for State of California funds used to fund law enforcement activities of the Riverside County Sheriffs Department. SUCCESSOR AGENCY TO THE LA QUINTA REDEVELOPMENT AGENCY REDEVELOPMENT OBLIGATION RETIREMENT FUND, PA1 AND PA2 - This Fund is used to account for the property tax increment received from the County of Riverside for the payment of enforceable obligations of the Successor Agency. POLICE & FIRE SURVIVORS - This fund is used to account for payments to survivors of deceased police or fire personnel serving the City of La Quinta. ART IN PUBLIC PLACES - This fund is used to account for developer contributions from Art in Public Places projects within the City of La Quinta. AB 939 FUND - This fund is used to account for franchise fees collected from the City Waste hauler that are used in accordance with Assembly Bill 939. S13 1266 FUND - This fund is used to account for transportation funds received from the State of California for road improvements. HOUSING AUTHORITY PA1 AND PA2 - These funds are used to account for the housing activities of the Housing Authority which is to promote and provide quality affordable housing. COACHELLA VALLEY VIOLENT CRIME GANG TASK FORCE — This Fund is used to account for the revenues and expenditures of this valley -wide crime prevention program with funding coming from the member agencies and grant revenue. FUND TYPE — DEBT SERVICE FINANCING AUTHORITY, DEBT SERVICE - This Fund is used to account for the debt service funds that will be used for the principal and interest payments of the Financing Authority outstanding debt. FUND TYPE - CAPITAL PROJECTS INFRASTRUCTURE FEE FUND - This Fund is used to accountforthe accumulation of resources, provided through developer fees for the acquisition, construction or improvement of the City's infrastructure as defined in Resolution 87-39. Capital projects to be funded from this source will be budgeted and expended in a separate Capital Projects Fund. 31 �71 FUND TYPE — CAPITAL PROJECTS (continued) TRANSPORTATION, PARK & RECREATION, CIVIC CENTER, LIBRARY COMMUNITY CENTER, STREET MAINTENANCE, LIBRARY, PARK MAINTENANCE AND FIRE FUNDS - These funds are used to account for developer impact fees collected for the above mentioned public improvements. CAPITAL PROJECTS FUND - The Capital Projects Fund is used to account for the Planning, Design and Construction of various Capital Projects throughout the City of La Quinta. FUND TYPE - INTERNAL SERVICE FUND EQUIPMENT REPLACEMENT - This account is used to account for the ultimate replacement of City owned and operated vehicles and equipment. INFORMATION TECHNOLOGY - This account is used to account for the ultimate replacement of City owned and operated computer hardware, software and computer maintenance and operations. PARK MAINTENANCE EQUIPMENT & FACILITIES - This account is used to account for the ultimate replacement of City owned and operated park equipment and facilities. FUND TYPE - ENTERPRISE SILVERROCK GOLF COURSE FUND - This account is used to account for the golf activities of the SilverRock Golf course. SILVERROCK GOLF COURSE RESERVE FUND - This account is used to account for golf course reserves for future capital improvements of the SilverRock Golf course. FUND TYPE — AGENCY SUPPLEMENTAL PENSION SAVINGS PLAN — This account is a defined benefits plan through the Public Agency Retirement System (PARS) for retirees who qualify under IRS 415(m). The benefits depend solely on amounts contributed to the plan by the City, plus investment earnings. Disbursements are made from the fund for retirement payments. 32 THE BUDGET PROCESS The City Municipal Code requires the City Manager to prepare and submit a budget for the City Council's review and approval annually. The budget process begins in February each year, with the City Council slated to adopt the operating budget by June 30th. In addition to the annual operating budget the City also has a Capital Improvement Program or budget plus operating budgets for the Successor Agency, Housing Authority, and Financing Authority. To initiate the process each year the Finance Department provides each department with the guidelines and calendar for the Budget process. Departments submit their expenditure requests to the Finance Department in April. The Finance Department compiles the salaries and benefits for each department. The FY 2013/2014 Budget incorporates a format requiring departments to modify their submittal of appropriation requests and budget narratives. The Budget format centralizes all operating expenditures within the General Fund. Budget information submitted by the departments is subsequently compiled in a computerized spreadsheet by Finance in preparation for departmental meetings with the City Manager's Office. Submitted Budget expenditure requests are reviewed by the Finance Department to verify consistency and accuracy. All appropriation requests are analyzed in depth at the departmental meetings by the City Manager's Office. A thorough analysis of revenue funding sources is completed by the Finance Department to estimate available funds for the fiscal year. Revenue projections are reviewed and finalized with the City Manager's Office. A comparison of initial departmental expenditure requests and projected revenues are analyzed providing an estimate of FY 2013/2014 operations. The proposed Preliminary Budget is then presented to the City Council in preliminary form. After review and direction from the City Council, staff incorporates changes into the Final Budget document which is proposed for adoption in June of each year. 33 b- BUDGETFORMAT The 2013-14 Budget has been reformatted in the current year to increase transparency and enable ease of use to the readers of this document. The budget format utilizes two separate documents to develop the City's fiscal year budget. The first document is summary in nature. The second document is detailed in nature - supporting each department's funding requests by line item. In addition to the budget, the City adopts a five (5) year Capital Improvement Plan. The results of this document have been incorporated into this City budget. The budget has been presented in the following sections as detailed in the table of contents: BUDGET MESSAGE This section consists of the City Manager's Budget Message. This message provides the City Council and the general public a summary of the most important aspects of the budget document. Significant changes from the previous fiscal year are highlighted and any significant pending economic changes that would impact the financial condition of the City are also discussed. INTRODUCTION This section consists of the City's Organizational Chart, a brief explanation of the budget process, and a definition of the various funds the City has established to monitor the financial activities of the City, the Successor Agency, the Housing Authority, and the Financing Authority. REVENUE This section consists of the general fund revenues by category and all otherfunds revenue categorized by fund. It also consists of the general fund graphs for both revenues and expenditures. GENERAL GOVERNMENT This section consists of the administrative budgets for the following categories: City Council & City Attorney City Manager Human Resources City Clerk 34 The following sections are the remaining General Fund categories by department: Community Services Finance & Central Services Building & Safety Community Development Public Works The remainder of the budget is categorized by fund type as follows: Special Revenue Funds Capital Projects Funds Proprietary Funds Successor Agency Funds Public Agency Funds Summary Tables Appendix GANN Appropriation Limit Glossary of Budget Terms Resolutions 35 BUDGET CONTROLS A governmental fund accounting system is used to record the City's financial transactions. The Budget is adopted on a basis consistent with generally accepted accounting principles. The Government Accounting Standards Board provides the required guidelines used by the City to record financial activity. The accounts of the City are organized on the basis of funds and accounts groups, each of which is considered a separate accounting entity with a self -balancing set of accounts. Funds are created to segregate resources which have a restricted status. Each department is required to monitor fiscal activity within their individual programs. Actual expenditures are not to exceed appropriated funds on a program basis. Adjustments to objects within the same program are allowed with the approval of the City Manager; however, actual expenditures are not to exceed program appropriations. A mid -year review provides updated information to be considered by Council to formally adjust revenue and expenditures accounts for the fiscal year. All appropriations expire at fiscal year end unless approved by the City Council. The City's accounting system operates on a modified accrual basis for all governmental funds currently in use. Governmental funds maintained by the City include the General, Special Revenue, Capital Projects, Debt Service and Agency Funds. Budgetary control of revenues and expenditures is controlled through an on-line computer system providing current financial information available to all City departments. Finance provides monthly reports summarizing monthly activity within six working days of month end. Additional financial transaction information is obtained through the City's computer system. A monthly financial report is distributed to the City Council for their review. The City Council has the authority to control the Budget through formal adoption at the beginning of the fiscal year and amendments throughout the year by separate action of the City Council. W BUDGET POLICIES The following is a listing of significant budget policies: ANNUAL BUDGET PROCESS - The City Council is the approving authority for all budget appropriations. The primary objective of the annual budget process is to provide a financial plan which results in a conservative balanced budget. CAPITAL IMPROVEMENT PROGRAM PROCESS - A formal Capital Improvement Program document is prepared each January to provide the City Council with the appropriate information to prioritize the completion of selected capital improvement projects. Prioritization of capital projects is determined by a selection process incorporating City Council objectives, the City's General Plan, and available resources. Centralization of all capital projects is done through the Capital Projects Fund. CAPITAL PROJECTS FUND - The Capital Projects Fund is used to account for the Planning, Design and Construction of various Capital Projects throughout the City of La Quinta. BUDGET AMENDMENTS - The City Council has the authority to amend the Budget during the fiscal year as needed. Prior to Council approval of any budget amendment, departments are required to complete a budget augmentation form for review and consideration by the Finance Department and City Manager's Office. DEPARTMENT RESPONSIBILITIES - Each department is required to monitor fiscal activity within their individual programs. Actual expenditures are not to exceed appropriated funds on a program basis. Adjustments to objects within the same program are allowed with the approval of the City Manager; however, actual expenditures are not to exceed respective program total appropriations. ENCUMBRANCES - Fiscal year appropriations which have been contracted for and remain partially or entirely unspent at year end will be added to current year's appropriation funding amount upon approval of the City Manager and Council. A review process requires a program's year end available balance to equal or exceed the encumbrance amount. CONTINUING APPROPRIATIONS - All appropriations expire at fiscal year end, except for Capital Projects. Any unspent funding required may be continued into the following fiscal year if approved by Council. A review process determines the eligibility of each appropriation request. The criteria to receive Council's consideration includes City Manager approval, $1,000 minimum item cost, program funding availability and item approval in the previous year's budget. Program funding availability is determined by adding program expenditures to approved encumbrances and comparing the total to budgeted appropriations. Capital Projects carry over to subsequent years until the particular project is completed. 37 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK 38 CITY COUNCIL The City Council is the legislative body of the organization and is comprised of five members elected at -large on a non- partisan basis. Residents elect the Mayor and four Council members making each accountable to the entire citizenry. Council members serve four year overlapping terms of office. The mayor is directly elected and serves a two-year term. The Council Members also serve as the City's Successor Agency for the Former Redevelopment Agency. The City Council formulates policy guidelines to ensure the provision of high quality municipal services for the residents and businesses in La Quinta. The City Council appoints a City Manager charged with the implementation of adopted policies, as well as a City Attorney that reviews Council actions and policies for legal considerations. The City Council also appoints a variety of commissions, boards and committees. 2012-13 HIGHLIGHTS • Maintained a fiscally sound and sustainable city government. • Provided effective and sustainable public safety • Fostered economic development. • Managed the City's infrastructure and facilities effectively. • Continued to promote La Quinta as a premier tourist destination. • Participated in the League of California Cities' Annual Conference and quarterly Policy Committee meetings. 2013-14 GOALS AND OBJECTIVES Maintain a fiscally sound and sustainable City government, by developing revenue sources and pursuing cost reduction opportunities. Provide effective and sustainable public safety, focusing on crime prevention and safety of residents. 9 Presented the Mayor's State of the City address. Participated on various regional boardsAoint powers authorities/committees and commissions. Through policy leadership, La Quinta is continuing to promote transparency in government, practice fiscal responsibility, provide vital services, and increase citizen satisfaction. Produced a balanced budget for fiscal year 2013-14, eliminating a $2.4 million deficit. Foster economic development, encouraging tourism, new investment, and business retention. Improve the quality of life in our community for the benefit of all residents and visitors. Enhance healthy living opportunities and support healthy community goals. 39 CITY ATTORNEY The City Attorney serves as the Chief Legal Officer of the City and promotes the efficient delivery of high quality legal services to the City Council, City Management and individual departments — with an emphasis on preventative legal services. The City Attorney's Office strives to protect the City's assets by minimizing exposure to liability and aggressively defending the City, its officers and employees. The City Attorney's Office also promotes the rule of law and public safety by prosecuting misdemeanors and violations of the City's Municipal Code. The City Attorney's Office is divided into the Criminal Division and the Civil Division which perform the following core services. The City Attorney functional services are provided on a contracted basis with external law firms. The Criminal Division prosecutes misdemeanors and violations of the City's Municipal Code. The Criminal Division works in conjunction with the Police department, County Prosecutor's Office, Riverside County Superior Court, and other state and local agencies to develop programs to help reduce crime and better assist victims of crime. The Civil Division provides written and oral opinions to City Council, the City Manager, and the entire City government on issues related to statutory compliance. The Civil Division serves as legal counsel to all of the City's boards and committees, including, the Successor Agency, Housing Authority and the Financing Authority. The Civil Division is responsible for performing all transactional work for the City, including but not limited to, reviewing, drafting and negotiating contracts, inter -local agreements, real estate purchase agreements and leases, and ordinances and resolutions. When required, the Civil Division also defends the City and all City officials and employees in lawsuits and administrative claims brought against the City and its various departments. The Civil Division emphasizes preventive legal services aimed at minimizing risk to the City and avoiding litigation. 40 CITY COUNCIL 101-1001-411 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 142,230 139,900 142,807 102.1% 139,900 20 Employee Benefits 30,393 25,200 25,200 100.0% 20,500 21 Insurance Benefits 73,928 82,110 82,116 100.0% 82,100 25 Workers Compensation Insurance - 2,100 2,100 100.0% 10,300 27 Other Benefits and Deductions 2,091 500 100 20.0% 500 Operations & Maintenance 32 Contract Services -Legal 327,310 400,000 380,000 95.0% 380,000 41 Utilities 299 1,500 631 42.1% 1,500 51 Services & Supplies -Travel 22,228 16,550 16,550 100.0% 15,400 53 Services & Supplies -Dues & Subscriptions 70,607 75,399 75,842 100.6% 71,900 56 Services & Supplies -Office 858 2,500 704 28.2% 2,500 91 Reimbursed Charges (1,830) - - - Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Mayor & City Council 5 5 5 Ell CITY MANAGER services. The City Manager serves as the Chief Executive Officer of the City and promotes the effective delivery of municipal services. The City Manager ensures that City Council policies and directions are implemented and provides executive level staff support for the City Council in a variety of functions, including public administration, intergovernmental relations, public information, legislative advocacy, unique challenges/special projects, policy analysis and other items that are necessary to improve the functions of government. Tk. (;+ KA— — ;� — —;kIn f— +kn nff;,i—i- —4 nff—+;— y 5 P operation of all City/Agency departments, programs and Specifically, the City Manager's office is responsible for financial oversight, executive level leadership, public information, legislative advocacy, public safety, grants coordination and response to citizen concerns. 2012-13 HIGHLIGHTS • Continued coordination of economic, marketing, and commercial development programs • Continued development of new low/moderate income housing programs • Continued to maintain a financially sound government • Continued to seek opportunities for new revenue sources while identifying cost savings opportunities • Coordinated the appointment of Housing Authority Commissioners • Coordinated preparation of various training of City Staff through the City Attorney's office 2013-14 GOALS AND OBJECTIVES • Continue to listen to and address resident needs. • Implement City Council goals • Continue working with cities and agencies to build local and regional partnerships • Continue to pursue opportunities to increase funding and revenue sources while seeking operating efficiencies • Actively defend Successor Agency funds against State's "clawback" efforts • Oversee strategic planning and goals • Maintain effective and transparent communication 5 VA Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 393,029 269,500 257,228 95.4% 483,800 20 Employee Benefits 37,746 48,350 52,205 108.0% 71,000 21 Insurance Benefits 26,198 35,670 27,420 76.9% 87,000 25 Workers Compensation Insurance 7,648 4,100 7,238 176.5% 10,300 27 Other Benefits and Deductions 11,854 3,900 6,859 175.9% 7,000 Operations & Maintenance 31 Contract Services -Administration 41,982 165,000 135,000 81.8% 100,000 32 Contract Services- Prof essiona 1 34,417 19,482 - 0.0% 50,000 35 Contract Services- Donati on s 2,500 - - - 51 Services & Supplies -Travel 6,085 11,950 4,122 34.5% 5,400 53 Services & Supplies -Dues & Subscriptions 1,169 3,850 3,586 93.1% 3,700 54 Services & Supplies -Information Technology 9,954 9,885 9,885 100.0% 31,000 56 Services & Supplies -Office 2,457 2,000 975 48.8% 2,000 91 Reimbursed to General Fund (205,307) (184,387) (184,387) 100.0% (205,600) 92 Other Charges -Fleet Maintenance 2,927 2,849 2,849 100.0% 9,400 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 City Manager 1 1 1 Assistant to the City Manager - - 1 Business Analyst - - 1 Executive Assistant 1 2 1 Executive Office Assistant - 1 1 Total 2 4 5 43 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK 44 ECONOMIC DEVELOPMENT 101-1003-413 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 433,680 365,534 289,705 79.3% 20 Employee Benefits 92,103 65,500 36,541 55.8% 21 Insurance Benefits 79,505 77,590 38,518 49.6% 25 Workers Compensation Insurance 12,793 5,600 6,859 122.5% 27 Other Benefits and Deductions 6,332 5,300 4,233 79.9% Operations & Maintenance 32 Contract Services 64,852 24,000 9,182 38.3% 33 Contract Services -Community Support 325,086 280,500 227,586 51 Services & Supplies -Travel 4,151 2,600 2,061 79.3% 53 Services & Supplies -Dues & Subscriptions 27,047 50,600 50,325 99.5% 54 Services & Supplies -Information Technology 21,093 22,180 14,784 66.7% 55 Other Services -Marketing 440,458 241,500 150,509 62.3% 56 Services & Supplies -Office 2,623 2,250 517 23.0% 91 Reimbursed to General Fund (369,749) (69,600) (46,400) 66.7% 92 Other Charges -Fleet Maintenance 8,049 6,411 4,274 66.7% Personnel Schedule Actual Actual Adopted 2011-12 2012-13 2013-14 Economic Development/Housing Manager 1 1 Marketing/Economic Development Manager 1 1 Interim - Management Assistant 1 1 Management Assistant 1 1 Executive Assistant 1 1 Office Assistant 0.5 0.5 Total 5.5 5.5 Note: The Economic Development Division was eliminated in 2013 with the reorganization of City departments. The functions provided in this department were absorbed by Community Services & Community Development. 45 HUMAN RESOURCES It is the role of the Human Resources Department to provide quality customer service in the areas of Recruitment and Selection, Classification and Compensation, Benefits Administration, Employee Relations, Employee Training and Development, Workers Compensation, Safety, Liability Programs, Risk Management. The Human Resources Department is authorized for two full time staff positions to handle all of the Human Resources and Risk Management duties. The Human Resources Department recognizes that employees are the most valuable resource to the City and strives to treat every employee equally with the respect and dignity that they deserve. 2012-13 HIGHLIGHTS: Assisted new City Manager with transition and recruitments of Finance Director and City Clerk. Assisted Departments in assessing overall organizational effectiveness, exploring methods for increased efficiency and performance. Served as a resource to internal customers for employee development, training needs, policy interpretation, and employee relations issues. Completed successful labor negotiations with the La Quinta City Employees' Association. Implemented the remainder of California Joint Powers Insurance Authority recommendations from the Risk Management Evaluation. 2013-14 GOALS AND OBJECTIVES: • Negotiate a new Memorandum of Understanding with the La Quinta City Employees' Association. • Issue a Request for Proposal for an update to the City's Classification and Compensation system. • Establish criteria for and select a new performance evaluation process and system, and provide staff training prior to integration. • Streamline Human Resources processes to maximize the efficiency of department staff 46 HUMAN RESOURCES 101-1004-413 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 667,823 442,470 481,400 108.8% 299,100 20 Employee Benefits 78,545 60,450 60,450 100.0% 26,800 21 Insurance Benefits 74,360 70,348 70,348 100.0% 34,700 25 Workers Compensation Insurance 10,877 5,161 5,161 100.0% 4,100 27 Other Benefits and Deductions 6,812 5,145 5,145 100.0% 2,600 Operations & Maintenance 27 State Unemployment Insurance 1,463 127,600 177,600 139.2% 27,600 32 Professional Services -Professional 34,775 34,275 30,000 87.5% 30,000 33 Contract Services - 20,000 20,000 100.0% 20,000 51 Services & Supplies -Travel 11,809 8,500 6,000 70.6% 8,500 52 Insurance 363,358 393,496 350,000 88.9% 175,600 53 Services & Supplies -Dues & Subscriptions 12,780 31,300 1,300 4.2% 29,500 54 Services & Supplies -Information Technology 21,093 22,180 22,180 100.0% 12,200 55 Other Services -Advertising 575 1,500 750 50.0% 1,500 56 Services & Supplies -Office 5,374 2,500 300 12.0% 2,500 91 Reimbursed to General Fund (132,848) (84,300) (84,300) 100.0% (11,900) 92 Other Charges -Fleet Maintenance 8,049 6,411 6,411 3,800 Total Operations & Maint. 326,428 563,462 530,241 94.1% 299,30(: Department Total 1,164,845 1,147,036 1,152,745 100.5% 666,600 Personnel Schedule Actual Actual Adopted 2011-12 2012-13 2013-14 Human Resources/General Services Manager 1 1 1 Management Assistant 1 1 1 Executive Assistant 1 1 - Executive Office Assistant 0.5 0.5 - Total 3.5 3.5 2 47 CITY CLERK The City Clerk's Office provides services to the City Council, City departments and citizens of La Quinta. The City Clerk's office (1) prepares agendas, attends publicly noticed meetings and maintains minutes of those meetings in compliance with the Ralph M. Brown Act; (2) coordinates and assists with consolidated municipal elections; (3) has responsibility for the Records Management of the City, preserving and protecting the City's records while ensuring accessibility to vital information; and (4) provides customer service fulfilling public records requests, handling all incoming calls and processing all contracts, recorded documents, bids, bonds, subpoenas, petition, claims, resolutions, ordinances and mail. Agenda Process The City Clerk's Office is responsible for preparing the City Council, Successor Agency, Housing Authority, Financing Authority and Oversight Board agenda and report packets in accordance with the Ralph M. Brown Act. Paper and electronic versions of the packets are prepared by the Department for distribution to the public at city hall and on the city's website. Minutes are generated by the City Clerk from attendance at all meetings. Follow-up documentation from actions taken at these meetings are also recorded and disseminated from this office including all resolutions and ordinances. Administrative Process The City Clerk's Office handles the filing of the Fair Political Practices Commission (FPPC) forms for the Council, various Commissions and staff. City Clerk staff also process claims, subpoenas and other legal notices that are served to the City of La Quinta. Tracking of city contracts, deeds and legal documents is done by the City Clerk's Office. The fulfillment of all public record requests is the responsibility of this department, and notary and research services are provided to all city departments by the Clerk's Office. 48 Elections As the Municipal Election Official, the City Clerk and staff track and process all FPPC and election filings, educates candidates on election law, administers oaths, and fulfills State election law mandates. The City Clerk's Office coordinates with the Riverside County Registrar of Voters Office to conduct Municipal Elections every two years or as needed. As the official filing officer, the City Clerk's Office responsibilities include preparing candidate handbooks, creation of various forms, assisting with the determination of polling locations, publication of required notices, processing candidate packets, payments and statement in accordance with all state and federal regulations. Records Management As the City's Records Manager, the City Clerk and staff maintain the city's official records, archives and scrapbooks, update the Municipal Code, manage the city's digital imaging and document research system, scan current and historic records, and assist all departments with organization, retention, and destruction of paper and electronic records 2012-13 HIGHLIGHTS Administered the Political Reform Act and the Public Records Act. • Administered the Records Management Program City wide, including the retention and destruction programs. • Organized City's annual Volunteers' Dinner. • Scanned approximately 10,000 pages of permanent City records into the digital archive. • Prepared agenda packets and minutes for timely delivery to Council, staff and the City's web site. Produced a manual for newly -appointed Commissioners. * Developed a departmental procedures manual. Processed approximately 160 city contracts, 25 subpoenas -claims -summons, 400 public records requests, 300 notarized documents, 95 resolutions/ordinances. * Answered all incoming calls to City Hall. a Processed all incoming mail. Reduced the number of agendas, packets and minutes copied and mailed by transitioning public to electronic receipt of these documents. 2013-14 GOALS AND OBJECTIVES Continue providing a high level of services to the community, City Council, and City staff. Continue to identify cost savings and green opportunities within the Department. Continue to assist all City departments to preserve essential documents by scanning and indexing records into the City's electronic archive. • Continue to remain current with records management best practices, election law, and public records laws. • Update and enhance the department's web page with changes to the Municipal Code and newly approved minutes. • Continue to provide research assistance to City staff, and timely responses to the public. • Cross train department staff to ensure coverage of vital tasks. • Conduct citywide training in records management and contract processing. • Transition from providing paper copies of documents in response to public record requests to electronic e-mail attachment 49 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 312,391 258,741 315,000 121.7% 262,100 20 Employee Benefits 61,597 52,367 52,000 99.3% 38,400 21 Insurance Benefits 40,165 82,538 68,330 82.8% 68,300 25 Workers Compensation Insurance 8,616 4,934 6,150 124.6% 8,200 27 Other Benefits and Deductions 4,610 4,721 3,200 67.8% 3,800 Total Personnel 427,379 403,301 444,680 110.3% 380,800 Operations & Maintenance 32 Contract Services- Prof essiona 1 13,080 48,200 45,615 94.6% 23,200 44 Rental Services 350 - - - 51 Services & Supplies -Travel 3,817 4,650 4,546 97.8% 2,200 53 Services & Supplies -Dues & Subscriptions 1,721 1,780 1,910 107.3% 1,200 54 Services & Supplie-Information Technology 24,680 25,899 25,899 100.0% 25,600 55 Other Services -Advertising 5,951 15,000 15,000 100.0% 15,000 56 Services & Supplies -Office 7,706 3,600 3,600 100.0% 3,500 91 Reimbursed to the General Fund (108,112) (68,600) (68,600) 100.0% (66,500) 92 Other Charges -Fleet Maintenance 8,781 7,123 7,123 100.0% 7,500 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 City Clerk 1 1 1 Deputy City Clerk 1 1 1 Secretary 1 1 1 Office Assistant 1 1 - Receptionist 1 1 1 Total 5 5 4 50 COMMUNITY SERVICES The Community Services Department is comprised of Administration, Senior Center, Parks & Recreation, Library & Museum, Facilities & Public Art, and Marketing and Community Relations. These divisions work together to provide essential community services for the residents and visitors of La Quinta. The Senior Center Division is responsible for providing programs and services to adults 18 and older. The Parks Division handles the maintenance of parks, sports facilities, and open space areas. The Recreation Division creates and manages fitness, cultural, and sports programs for city residents. The Library & Museum Divisions provide cultural and historical programming and amenities. The Facilities and Public Art Division are responsible for the oversight and maintenance of City buildings and public art spread throughout La Quinta. The Marketing Division promotes activities and economic development to tourists and city residents. Administration oversees these divisions to form the Community Services Department. Administration: This department provides services and facilities that promote healthy living and builds a stronger community. Provide support for the Community Services Commission; manages contracts providing services and joint use agreements with other non-profit and governmental agencies. Promote recreation and encourages tourism through the SilverRock Golf Course. Develop strategic plans for Community Services, Art in Public Places, Marketing and Community Relations, and preventative maintenance of city facilities. Administration also manages and purchases artwork to enhance the City's Public Art Collection. Senior Center: Recreation programs and activities include fitness and wellness, sports, cultural arts, discussion groups, movies, bridge programs, monthly events and luncheons. The Center offers numerous information services including Tax Assistance, Imperial Irrigation District Energy Assistance Program, Mature Driver Program, Health Fairs, and the Office on Aging Nutrition and Information Van. Recreation Programs: Over 100 program offerings in fitness and health, arts, dance, music, and sports for residents of all ages. Staff is the liaison to half dozen volunteer -led sports organizations. The department collaborates with other recreation service providers such as the Boys and Girls Club of La Quinta, YMCA of the Desert, and the Desert Recreation 51 District and numerous community groups to provide programs. Community excursions, city-wide special events, and Fritz Burns Pool and summer swim programs and sports programs are included this area. Library: The La Quinta Library has the third highest circulation rate and the first largest youth circulation in Riverside County. With thousands utilizing the library for a variety of services including story times, book clubs, teen programs and education classes the Library offers far more that books. Parks: The City has well maintained parks, sports facilities and majestic open space areas and trails overlooking the Santa Rosa Mountains. All playground and recreation use areas are regularly inspected for safety. Parks create space for public and private uses and events. Some of the activities held in parks include sports Humana Health and Well -Being Fair and Walk, La Quinta Arts Festival and the City Birthday Party and Community Picnic. Staff works with the Friends of the Bear Creek Trail and Nature Preserve to offer hikes and trail Events. Museum: The Museum is home for exhibits on local and California history, arts, natural science programs and more. Programs are in cooperation with the La Quinta Historical Society and the La Quinta Arts Foundation. Management provided by Library Science and Services (LSSI). Marketing and Community Relations: Market and promote the City to the community and promote tourism and economic development. Coordinate with the Chamber of Commerce and other non -profits on community events. Collaborate with local businesses on cooperative advertising for Humana Golf Tournament, La Quinta Arts Festival, BNP Paribas Tennis Tournament, HITS and other large seasonal events. Facilities: Keeping the City facilities clean and operating efficiently. The department is responsible for managing the preventative maintenance, operations, renovation, and repairs of city buildings. The Division is also responsible for preparing facilities for programmed activities such as meetings, classes and rental uses. • Collaborated with the Chamber of Commerce for the 4 th of July Event • Completed the Humana Healthy Events and preparations for the Humana Golf Tournament • Implemented an Adopt a Park Program for community participation in park maintenance • Developed and implemented a Community Services Marketing Plan • Partnered with the YMCA for the development of youth sports programs and Fritz Burns Pool programs • Established staff participation in the weekly Farmer's Market • Promoted the Creativity in the Cove and Emerald Gems golf exhibits at the Museum • Increased digital marketing efforts with Facebook and Twitter promotions • Completed the 9/11 sculpture and Grandparent and Child sculpture at the JEA Living Center • Implemented video recording of City Council meetings • Updated the Art, Hiking, Parks and Biking Maps for residents • Updated and implemented rental, recreation, and youth sports fees • Initiated a Preventative Maintenance Assessment for City Facilities • Initiated improvements to City Hall HVAC system • Initiated a Community Outreach effort to discuss City Finances and Services with Residents • Increased the City photography for promotional efforts • Promoted SilverRock golf course Walk the Rock and Facebook initiation • Promoted the new GoRequest application to residents 52 • Develop digital marketing plan to expand online promotions to residents and tourists • Complete and implement a Preventative Maintenance plan for City facilities • Improve the Fritz Burns Pool and create more active amenities for youth and families Expand the La Quinta Senior Center to increase fitness and wellness opportunities and a facility name change Continue efforts on ADA Improvements at parks and City facilities * Expand activities for the Humana Healthy Events Improve and replace sections of the HVAC systems at City Hall * Promote the Museum Exhibits and programs Provide staff training and development in recreation management, facility and park maintenance, and marketing and online promotions Partner with the Friends of the Nature Preserve and Cove Neighborhood Association on community cleanups and hikes Partner with the Mizell Senior Center on a luncheons at the Senior Center Continue to evaluate and, when applicable, partner with outside groups to offer large scale endurance events such as runs, bike tours, and triathlons in La Quinta Send out RFP and complete artwork on the Cove Roundabout Increase public awareness about the numerous programs offered of the Library 53 COMMUNITY SERVICES -ADMINISTRATION 101-3001-451 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 375,406 366,396 373,500 101.9% 303,700 20 Employee Benefits 78,838 65,582 88,332 134.7% 44,000 21 Insurance Benefits 73,069 83,009 74,929 90.3% 60,500 25 Workers Compensation Insurance 11,046 5,578 10,004 179.3% 7,200 27 Other Benefits and Deductions 5,510 5,395 5,425 100.6% 4,300 Operations & Maintenance 33 Contract Services 106,336 91,000 91,000 100.0% 91,000 43 Other Services 2,090 2,200 2,400 109.1% 2,400 51 Services & Supplies -Travel 10,740 15,600 15,600 100.0% 7,000 53 Services & Supplies -Dues & Memberships 31,366 18,865 18,900 100.2% 2,300 54 Services & Supplies -Information Technology 25,469 26,699 26,699 100.0% 23,400 55 Advertising 61 - - - 56 Services & Supplies -Office 12,619 12,700 9,800 77.2% 10,700 80 Other -Special Projects 211,055 293,197 250,383 85.4% 356,700 91 Reimbursed to the General Fund (8,518) - - (16,100) 92 Other Charges -Fleet Maintenance 16,333 15,227 15,227 100.0% 13,900 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Community Services Director 1 1 1 Senior Secretary 1 1 1 Office Assistant 1 1 - Recreation Supervisor 1.5 1.5 0.5 Recreativion Coordinator 0.5 0.5 0.5 Total 5 5 3 54 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 153,164 163,600 163,600 100.0% 158,900 20 Employee Benefits 33,015 28,600 28,600 100.0% 23,400 21 Insurance Benefits 46,721 50,840 50,840 100.0% 50,700 25 Workers Compensation Insurance 4,590 2,500 2,500 100.0% 6,200 27 Other Benefits and Deductions 2,260 2,700 2,700 100.0% 2,300 Total Personnel 239,750 248,240 248,240 100.0% 241,500 Operations & Maintenance 32 Contract Services- Prof essiona I - 4,300 4,300 100.0% 4,300 33 Contract Services- I nstru cto rs 22,704 30,000 21,000 70.0% 21,000 34 Contract Services -Technical 2,500 3,000 3,000 100.0% 3,000 41 Utilities 31,936 33,000 33,000 100.0% 33,000 42 Contract Services -Janitorial 21,836 24,200 24,200 100.0% 24,200 43 Other Services -Maintenance 4,099 5,900 5,900 100.0% 5,900 51 Services & Supplies -Travel - 200 - 0.0% 200 53 Services & Supplies -Dues & Subscriptions 1,065 1,475 1,545 104.7% 1,600 54 Services & Supplies -Information Technology 14,062 14,787 14,787 100.0% 18,300 56 Services & Supplies -Office 25,559 32,350 23,700 73.3% 18,200 92 Other Charges -Fleet Maintenance 19,133 17,112 17,112 100.0% 14,000 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Senior Center Supervisor 1 1 1 Senior Center Activities Coordinator 1 1 1 Senior Center Office Assistant 1 1 1 Total 3 3 3 55 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 84,067 77,410 81,900 105.8% 83,100 20 Employee Benefits 11,992 10,350 10,350 100.0% 8,400 21 Insurance Benefits 14,726 17,120 20,397 119.1% 16,900 25 Workers Compensation Insurance 2,483 1,200 1,378 114.8% 16,500 27 Other Benefits and Deductions 2,933 2,300 1,845 80.2% 800 Total Personnel 116,201 108,380 115,870 106.9% 125,700 Operations & Maintenance 33 Contract Services- I nstru cto rs 46,842 48,900 50,000 102.2% 48,400 51 Services & Supplies -Special Events 7,662 5,500 5,200 94.5% 5,500 54 Services & Supplies -Information Technologies 4,687 4,929 4,929 100.0% 6,100 56 Services & Supplies -Office 16,544 12,500 12,000 96.0% 9,600 71 Capital Purchases 125,000 - - - 92 Other Charges -Fleet Maintenance 1,463 1,425 1,425 100.0% 2,800 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Recreation Supervisor 0.5 0.5 1 Recreation Activities Coordinator 0.5 0.5 0.5 Total 1 1 1.5 56 COMMUNITY SERVICES -LIBRARY 101-3004-451 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages - - - - 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Total Personnel - - - - Operations & Maintenance 30 Contract Services 754,525 928,494 897,602 96.7% 906,600 41 Utilities 43,384 61,800 48,000 77.7% 57,500 42 Contract Services -Janitorial 23,981 24,000 33,500 139.6% 33,500 43 Other Services -Maintenance 8,622 20,000 17,650 88.3% 13,700 44 Rental Services 133,188 137,050 137,050 100.0% 137,100 52 Insurance 74,814 70,423 70,243 99.7% 55,300 56 Services & Supplies -Operating 179,311 200,200 200,200 100.0% 220,200 91 Reimbursed from the General Fund (1,236,959) (1,426,558) (1,417,578) 99.4% (1,437,200) 92 Other Charges -Fleet Maintenance 13,333 13,333 13,333 100.0% 13,300 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 The personnel at the Library are not City employees. 57 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 125,946 110,361 121,900 110.5% 90,300 20 Employee Benefits 26,034 22,144 24,850 112.2% 13,200 21 Insurance Benefits 23,641 22,733 25,430 111.9% 18,700 25 Workers Compensation Insurance 3,706 1,877 1,900 101.2% 2,800 27 Other Benefits and Deductions 1,913 1,779 1,800 101.2% 1,300 Operations & Maintenance 32 Contract Services- Prof essiona I Services 111,348 189,000 59,000 31.2% 59,000 34 Contract Services -Technical 378,480 334,880 425,000 126.9% 349,100 40 Utilities - Parks 237,292 263,070 228,400 86.8% 244,600 41 Utilities 669 600 1,600 266.7% 1,600 42 Contract Services -Janitorial 20,079 23,500 16,000 68.1% 16,000 43 Repair/Maintenance Agreements 23,140 19,000 15,000 78.9% 21,000 51 Services & Supplies - 600 - 0.0% 1,000 54 Services & Supplies -Information Technology 6,328 5,422 5,422 100.0% 8,200 56 Services & Supplies 78,032 78,000 75,000 96.2% 74,000 91 Reimbursed to the General Fund 1,482 - - - (3,200) 92 Other Charges 1,098 504,446 504,446 100.0% 505,000 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Maintenance Manager 0.25 0.25 0.25 Maintenance Foreman 0.25 0.25 Maintenance Worker 1 0.25 0.25 0.75 Golf & Park/Landscape Manager-SilverRock 0.6 0.6 Golf & Park/Landscape Manager -Parks 0.4 0.35 Total 1.35 1.75 1.35 58 Code Expenditure Classification Personnel Services 10 Salaries & Wages 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Operations & Maintenance 30 Contract Services 32 Contract Services -Museum Consultant 33 Contract Services -Credit Card Fees 34 Contract Services -Technical 41 Utilities 42 Contract Services -Janitorial 43 Repair/Maintenance Agreements 52 Insurance 54 Services & Supplies -Information Technology 56 Services & Supplies 71 Machinery & Equipment 91 Reimbursed to the General Fund 92 Other Charges Personnel Schedule The personnel at the Museum are not City employees. Actual Amended Estimated % of Adopted Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 14,807 19,742 19,742 100.0% 175,000 183,250 183,250 100.0% 183,300 139 1,400 1,400 100.0% 500 8,185 8,100 8,100 100.0% 8,000 20,373 23,400 20,900 89.3% 21,900 14,326 14,000 14,000 100.0% 10,500 3,908 10,650 10,000 93.9% 9,700 25,483 24,130 24,130 100.0% 18,900 2,295 1,577 1,577 100.0% - 137 200 200 100.0% 200 - - - 0.0% 25,000 (267,986) (270,040) (270,040) 100.0% (281,300) 3,333 3,333 3,333 100.0% 3,300 Actual Actual Adopted 2011-12 2012-13 2013-14 59 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages - - - 32,800 20 Employee Benefits 4,800 21 Insurance Benefits 8,600 25 Workers Compensation Insurance 1,000 27 Other Benefits and Deductions 500 Operations & Maintenance 33 Contract Services -Community Support 162,000 51 Services & Supplies 10,500 53 Services & Supplies -Dues & Subscriptions 67,600 54 Services & Supplies -Information Technology 4,600 55 Other Services- M a r keting 244,500 56 Services & Supplies 300 92 Other Charges 900 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Recreation Supervisor - - 0.5 Total 0.5 Note: This Division was previously located in the City Manager's office. 60 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages - - - 152,400 20 Employee Benefits 22,400 21 Insurance Benefits 39,700 25 Workers Compensation Insurance 4,700 27 Other Benefits and Deductions 2,200 Operations & Maintenance 34 Contract Services -Technical 34,900 41 Utilities 147,500 42 Maintenance Services 37,500 43 Other Maintenance 60,000 44 Rental Services 671,400 51 Services & Supplies 1,000 53 Services & Supplies -Dues & Subscriptions - 54 Services & Supplies -Information Technology 14,000 55 Other Services -Marketing 56 Services & Supplies 6,600 71 Furniture 10,000 91 Reimbursed to the General Fund (100,000) 92 Other Charges 29,600 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Golf & Park/Landscape Manager -Parks - - 0.3 Facilities Manager Coordinator 1 Maintenance Worker 1 Total 2.3 Note: This Division was previously located in the Building & Safety department 61 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK 62 FINANCE DEPARTMENT The department's primary purpose is to act as the financial steward of publicly entrusted resources and to provide a wide variety of support functions generally encompassed by finance. The department provides support throughout the organization, and assists members of the public with accessing city services and information. These functions are critical to the City's fiscal integrity and fiscal stability, as well as the City s ability to consistently deliver the high quality municipal services its residents have grown to expect. The Finance Department is a General Government Support function. The Department has 7 full-time staff members composed of two management, and five prof essiona I/cl e rica I positions. The Department is responsible for accounting, preparation and coordination of the City's annual operating budget and capital improvement programming, business licensing, revenue collections, debt management, prepares and issues financial reports, and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program activities for the department include: Financial planning and reporting, preparation and coordination of the annual budget, preparation and issuance of the comprehensive annual financial report (CAFR), coordination of other annual and special audits, processing the City's employee payroll, filing monthly and annual reports with taxing authorities and regulatory agencies, coordinating employee benefit coverage and reporting with the Human Resources department, processing payments for insurance benefits and payroll taxes withheld, providing payroll statistics to various departments and agencies, processing the City's accounts payable and issuance of checks to vendors, reviewing internal controls and adhering to established procedures. Administration The Finance Department provides overall management of the Finance Department's operations, facilitates City-wide financial planning, coordinates the financing of City projects, and provides City management with current information concerning economic conditions and legislative impacts to La Quinta. Accounting -Recurring Expenditures provides financial services including accounts payable and payroll processing. Included in this function are the bi-weekly processing of payroll, processing of vendor payments, travel and expense reports, cash and investments, and is responsible for the preparation of the comprehensive annual financial report. 63 Accounting -General Ledger Maintenance The Finance Department provides for the maintenance of the general ledger including account and subsidiary ledger reconciliations, accounts receivable, and fixed assets management. Additionally, reconciles and reports on grants, and CIP and non-CIP projects. Further responsibilities include maintaining the City's financial systems, providing internal controls over all financial functions, and ensuring grant compliance. Budget The Finance Department prepares the City's annual budget. The Finance Department coordinates the development and ongoing monitoring of the City-wide operating and capital budgets, provides financial analysis in a variety of areas including legislative impacts, provides financial reports for internal and external users and provides debt management for all outstanding bond issues. Business/Animal License The Finance Department is responsible for licensing every type of business conducting business within the City limits and ensures that animal licenses are issued and renewed on a timely basis. 2012-13 HIGHLIGHTS • Continued to receive the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association. • Continued efforts to diversify the City's investment portfolio • Prepared monthly Revenue and Expenditure reports. • Continued to revise the City's purchasing ordinance for new purchasing thresholds and other changes to enhance the purchasing function. • Prepared monthly Treasurer's reports for the Investment Advisory Board and the City. • Prepared State Controller Report for the City. • Prepared annual Street Report for the City. • Prepared mid -year budget report and made recommendations to the City Council. • Prepared capital improvement report monthly. • Monitored cash balances and invested idle cash in permissible investments. • Prepared warrant registers and reviewed warrants to ensure appropriate expenditures of City resources. • Reformatted budget document to increase transparency of financial matters. • Updated the investment policy to incorporate and update for current practices and standards. • Implemented short-term rental program to increase Transient Occupancy Tax revenue. Assisted the City Manager in the preparation of a balanced budget and maintain established operating reserves for contingencies. 2013-14 GOALS AND OBJECTIVES Maintain the City's fiscal health and provide adequate resources to fund City services to the community. Perform financial responsibilities in accordance with statutory regulations and standards promulgated by professional regulatory agencies. Account for the City's fiscal activities in an accurate and timely manner within generally accepted accounting principles (GAAP) and other legal requirements. • Prepare the City's financial statements internally in a timely manner. • Safeguard the City's assets and invest available cash within the City's adopted investment policy. • Provide financial services such as accounts payable, payroll, cash receipting, to all City departments. • Revise finance policies and procedures to ensure that "best practices" for municipal finance are incorporated. • Issue a Request for Proposal for financial software to streamline financial accounting and ensure efficient and accurate procedures are in place. • Continue to improve the formatting of the operating and capital improvement budgets. • Evaluate and update internal control policies and procedures. 64 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 575,808 583,300 583,300 100.0% 574,100 20 Employee Benefits 121,314 103,700 103,700 100.0% 83,600 21 Insurance Benefits 101,202 120,850 120,850 100.0% 120,500 25 Workers Compensation Insurance 16,962 8,900 8,900 100.0% 14,400 27 Other Benefits and Deductions 8,585 8,400 8,400 100.0% 8,300 Operations & Maintenance 30 Contract Services 31 Contract Services 32 Professional Services 51 Services & Supplies -Travel 53 Services & Supplies 54 Services & Supplies -Information Technology 55 Other Services 56 Services & Supplies 91 Reimbursed to the General Fund 92 Other Charges 5,908 11,000 4,154 37.8% 32,255 33,100 30,516 92.2% 39,425 35,630 35,630 100.0% 4,392 5,050 1,425 28.2% 6,455 6,235 5,740 92.1% 32,812 34,519 34,519 100.0% 1,619 1,900 1,900 100.0% 2,941 4,300 300 7.0% (239,507) (249,002) (249,002) 100.0% 13,171 11,397 11,397 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Finance Director 1 1 1 Accounting Manager 1 1 1 Financial Services Assistant 1 1 1 Senior Secretary 1 1 1 Account Technician 1 1 1 Senior Account Clerk 2 2 2 Total 7 7 7 41,000 33,100 41,000 5,100 5,900 42,700 1,900 300 (69,800) 13,200 65 CENTRAL SERVICES 101-4002-415 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Total Personnel - - - - Operations & Maintenance 41 Utilities 65,245 87,150 80,000 91.8% 85,000 43 Repair/Maintenance Agreements 81,176 75,620 75,600 100.0% 48,400 51 Services & Supplies -Postage 24,561 35,000 3,500 10.0% 35,000 53 Services & Supplies -Membership Dues 100 100 110 110.0% 100 54 Services & Supplies -Information Technology 64,593 65,887 65,887 100.0% 65,900 56 Services & Supplies -Office Supplies 24,935 24,800 24,800 100.0% 24,800 91 Reimbursed to the General Fund (17,251) (10,150) (10,150) 100.0% (34,100) 92 Other Charges 18,928 20,422 20,422 100.0% 20,800 95 Transfers Out 2,000 2,000 2,000 100.0% 2,000 Personnel Schedule Actual Actual Adopted 2011-12 2012-13 2013-14 Note: There are no salaries and benefits allocated to this Division. M Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 182,917 189,200 205,938 108.8% 20 Employee Benefits 38,866 33,950 34,046 100.3% 21 Insurance Benefits 32,660 34,750 32,057 92.3% 25 Workers Compensation Insurance 5,396 2,900 5,216 179.9% 27 Other Benefits and Deductions 2,706 2,700 2,613 96.8% Total Personnel 262,545 263,500 279,870 106.2% Operations & Maintenance 43 Repair/Maintenance Agreements 399 1,000 664 66.4% 51 Services & Supplies -Travel 3,665 3,600 1,965 54.6% 53 Services & Supplies -Membership Dues 661 1,450 150 10.3% 54 Services & Supplies -Information Tech Charges 4,687 9,908 9,912 100.0% 56 Services & Supplies -Office Supplies 4,453 8,000 4,675 58.4% 91 Reimbursed to the General Fund (54,938) (50,509) (50,509) 100.0% 92 Other Charges 4,390 2,849 2,849 100.0% Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Building and Safety Director 1 1 0 Counter Technician 1 1 0 Total 2 2 0 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department 67 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 316,244 322,300 334,505 103.8% 20 Employee Benefits 67,135 57,800 52,333 90.5% 21 Insurance Benefits 59,363 77,080 57,513 74.6% 25 Workers Compensation Insurance 9,329 4,900 8,188 167.1% 27 Other Benefits and Deductions 4,740 4,700 4,533 96.4% Total Personnel 456,811 466,780 457,072 97.9% Operations & Maintenance 33 Contract Services -Plan Check 87,819 30,000 65,000 216.7% 51 Services & Supplies -Travel 7,558 8,600 6,868 79.9% 53 Services & Supplies -Membership Dues 429 2,600 555 21.3% 54 Services & Supplies -Information Technology 25,781 22,180 100,406 452.7% 56 Services & Supplies - 1,200 29,100 2425.0% 91 Reimbursed to the General Fund (10,606) - - 92 Other Charges 17,128 13,252 13,251 100.0% Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Plans Examiner/Inspection Supervisor 1 1 0 Building Inspector 11 2 2 0 Counter Technician 1 1 0 Office Assistant 0.5 0.5 0 Total 4.5 4.5 0 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department 68 Code Expenditure Classification Personnel Services 10 Salaries & Wages 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Actual Amended Estimated % of Adopted Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 574,278 600,600 571,834 95.2% 120,880 106,800 87,379 81.8% 120,524 145,550 97,211 66.8% 16,000 9,200 14,136 153.7% 8,456 8,700 12,744 146.5% Operations & Maintenance 31 Contract Services-Admin Citation 35,539 20,000 14,376 71.9% 34 Contract Services -Technical 5,203 8,000 6,000 75.0% 42 Contract Services -Abatement 14,016 29,800 15,000 50.3% 51 Services & Supplies -Travel 4,450 4,400 4,000 90.9% 53 Services & Supplies -Membership Dues 2,559 6,400 6,000 93.8% 54 Services & Supplies -Information Technology 39,843 41,896 41,896 100.0% 56 Services & Supplies -Office Supplies 2,197 9,950 8,979 90.2% 92 Other Charges 57,552 50,657 50,657 100.0% Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Community Safety Manager 1 1 0 Senior Code Compliance Officer 1 1 0 Code Compliance Officer 11 2 2 0 Code Compliance Officer 1 1 1 0 Counter Technician 1 1 0 Office Assistant 0.5 0.5 0 Animal Control/Code Compliance Officer 2 2 0 Total 8.5 8.5 0 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department 69 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 197,254 199,500 201,933 101.2% 20 Employee Benefits 40,345 34,600 24,966 72.2% 21 Insurance Benefits 38,610 51,250 30,340 59.2% 25 Workers Compensation Insurance 4,873 3,100 3,708 119.6% 27 Other Benefits and Deductions 2,860 2,900 2,781 95.9% Total Personnel 283,942 291,350 263,728 90.5% Operations & Maintenance 33 Contract Services -Veterinarian 2,956 5,000 2,000 40.0% 44 Rent -Uniforms 1,122 1,760 7,222 410.3% 51 Services & Supplies -Travel 86,960 103,400 86,155 83.3% 53 Services & Supplies -Membership Dues 971 1,300 840 64.6% 54 Services & Supplies 14,062 14,787 14,784 100.0% 56 Services & Supplies 931 1,740 743 42.7% 92 Other Charges 38,985 34,873 34,873 100.0% Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Animal Control Officer 11 1 1 0 Animal Control/Code Compliance Officer 2 2 0 Total 3 3 0 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department 70 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 112,014 115,000 124,605 108.4% 20 Employee Benefits 23,740 20,550 22,126 107.7% 21 Insurance Benefits 32,576 33,930 31,451 92.7% 25 Workers Compensation Insurance 3,304 1,800 3,153 175.2% 27 Other Benefits and Deductions 1,626 1,700 1,549 91.1% Operations & Maintenance 34 Contract Services -Technical 41 Utilities 42 Maintenance Services -Janitorial 43 Repair/Maintenance Agreements 44 Rent 54 Services & Supplies -Information Tech Charges 56 Services & Supplies -Office Supplies 91 Reimbursed to the General Fund 92 Other Charges 14,461 9,900 6,526 65.9% 130,744 185,500 103,735 55.9% 56,236 56,500 31,816 56.3% 52,902 89,470 106,110 118.6% 673,521 673,630 578,647 85.9% 9,375 9,858 9,864 100.1% 1,779 9,100 745 8.2% (557,286) (233,839) (233,839) 100.0% 28,403 27,816 28,370 102.0% Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Facilities Manager Coordinator 1 1 0 Maintenance Worker 1 1 0 Total 2 2 0 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department. 71 Code Expenditure Classification Personnel Services 10 Salaries & Wages 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Operations & Maintenance 36 Contract Services -Officers 41 Utilities 42 Utilities 43 Repair/Maintenance Agreements 44 Rental Services 51 Services & Supplies -Volunteers 54 Services & Supplies -Information Technology 55 Other Services- M a r keting 56 Services & Supplies -Office Supplies 92 Other Charges Actual Amended Estimated % of Adopted Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 11,898,391 12,579,676 12,132,871 96.4% 13,217,200 16,761 29,175 26,000 89.1% - 12,349 13,512 6,500 7,128 13,050 1,250 9.6% 80,441 108,331 100,000 - 3,838 13,625 2,000 14.7% 13,500 1,382 7,848 7,848 100.0% 7,800 976 5,000 - 0.0% 5,000 9,351 11,000 11,000 100.0% - 40,606 34,274 34,274 100.0% 34,600 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Patrol Officer 31 31 31 School Resource Officer 3 3 3 Target Team 6 6 6 Motor Officer 4 4 4 Narcotics Task Force Officer 1 1 1 Gang Task Force Officer 1 1 1 Dedicated Lieutenant 1 1 1 Dedicated Sergeant 2 2 2 Community Service Officer 5 5 5 Commercial District Officer 1 1 1 Total 55 55 55 Note: The positions above are County employees. 72 Code Expenditure Classification Personnel Services 10 Salaries & Wages 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Operations & Maintenance 33 Contract Services -Fire Services 34 Contract Services- Fitness Equipment Maintenance 36 Contract Services -Humana 41 Utilities 42 Contract Services -Pest Control 43 Repair/Maintenance Agreements 51 Services & Supplies -Special Events 52 Insurance 53 Services & Supplies -Printing 56 Services & Supplies -Small Tools/Equipment 71 Capital -Machinery & Equipment 91 Reimbursed to the General Fund 92 Other Charges Actual Amended Estimated % of Adopted Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 4,349,738 4,796,569 4,768,258 355 1,500 1,500 15,204 32,465 30,103 38,976 36,000 39,050 1,961 3,000 3,000 18,037 45,000 16,500 871 20,000 875 21,771 3,500 21,800 831 - - 712 0 2,700 71 36,959 - 78,672 79,745 79,745 8,969 11,911 8,969 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Captain 3 3 3 Medic Engineer 2 2 2 Engineer 6 6 6 Fire Fighter 11 - Medics 6 6 6 Fire Fighter 11 7 7 7 Fire Service Inspector 1 1 1 Total 25 25 25 Note: The positions listed above are County employees. 99.4% 5,096,200 100.0% 1,500 92.7% 34,400 108.5% 36,000 100.0% 3,000 36.7% 45,000 4.4% - 622.9% 20,000 3,500 0.0% - 100.0% - 75.3% 12,800 73 Code Expenditure Classification Personnel Services 10 Salaries & Wages 20 Employee Benefits 21 Insurance Benefits 25 Workers Compensation Insurance 27 Other Benefits and Deductions Actual Amended Estimated % of Adopted Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 79,372 80,400 69,098 85.9% 16,825 14,450 8,316 57.6% 17,600 17,220 9,551 55.5% 2,341 1,200 1,531 127.6% 1,151 1,200 1,002 83.5% Operations & Maintenance 33 Contract Services- I nstru cto rs 15,868 18,300 785 4.3% 41 Utilities 14,515 31,700 12,701 40.1% 43 Repair/Maintenance Agreements 640 2,000 696 34.8% 51 Services & Supplies -Travel 2,496 9,200 1,181 12.8% 53 Services & Supplies -Membership Dues 737 1,500 773 51.5% 54 Services & Supplies -Information Tech Charges 5,595 4,929 4,932 100.1% 56 Services & Supplies -Office Supplies 11,629 7,300 2,975 40.8% 71 Capital Purchases -Machinery & Equipment 31,260 10,000 - 0.0% 92 Other Charges 17,427 18,023 20,264 112.4% Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Emergency Services Coordinator 1 1 0 Total 1 1 0 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department. 74 COMMUNITY DEVELOPMENT The Community Development Department is comprised of four divisions; Planning, Building, Code Compliance/Animal Control and Emergency Services. The Planning Division is responsible for implementing the regulations of the Zoning Code and the goals/policies/objectives of the General Plan as well as administering entitlement permits (i.e. site development permits, conditional use permits, sign permits, temporary use permits). The Building Division is responsible for the issuance of building permits, administration and enforcement of building codes and ordinances for construction, and use and occupancy of buildings within the City of La Quinta. The Code Compliance/Animal Control Division administers a program that enforces property maintenance standards, land use, zoning, abandoned vehicles, and building regulations. This division also provides field services, enforces animal licensing and leash laws, investigates animal abuse reports and barking/aggressive dogs, and nuisance complaints. The Emergency Services Division is responsible for the City and community's preparation and response to natural and manmade disasters and emergencies. Administration: Provides overall management of the Community Development functions; closely monitors staffing levels, and procedures to ensure efficiency of operations and compliance with applicable laws; Planning: Primary function is to promote and enhance the well-being of residents, visitors, property owners, and businesses of the City of La Quinta. Accomplishes this mission through programs that encourage high quality development as well as maintenance and revitalization of existing neighborhoods and commercial districts. Responsible for preparing, maintaining, and implementing the General Plan and the zoning code for the City of La Quinta. Depending on the nature of a proposal, development approval may be issued by the Community Development Director, the Planning Commission, or the City Council. Building: Provides plan check and inspection services for all new construction, remodels, and additions throughout La Quinta, enforcing the provisions of the current California Administrative, Building, Residential, Mechanical, Electrical, Plumbing, and Energy Codes (the California Building Standards Code). Enforces the mandatory residential and non- residential provisions of the 2010 California Green Building Standards Code (CAL Green). Assists code compliance in cases involving structural violations, general construction issues, and municipal code provisions. Provides a series of handouts 75 and pre -designed specifications to assist homeowners and contractors with their projects. Serves as building code resource to contractors, architects, engineers, developers, business owners, and homeowners. Code Compliance/Animal Control: Ensures City code compliance in the areas of vehicle and weed abatement, business license, signage, non -permitted structures, zoning violations, and other public nuisances. Provides seven days a week coverage and 24-hour emergency response. Processes animal control cases. Provides low-cost rabies clinics. Investigates cases of animal neglect and abuse. Investigates cases of unsanitary premises due to excessive animal feces. Emergency Services: Prepares response plans, programs, facilities, equipment, and procedures for major catastrophic events. Coordinates response planning with surrounding agencies, county, region, & state. Maintains all emergency services equipment, radios, emergency citizen notification systems, and software. 2012-13 HIGHLIGHTS Maintained Department expenditures within the approved budget Improved emergency response communication coordination by incorporating La Quinta volunteer amateur radio operators into County -wide R.A.C.E.S. (Radio Amateurs in Civil Emergency Service) network * Gained compliance on an estimated 2,600 public nuisances 9 Gained compliance on an estimated 185 vehicle violations 9 Gained compliance on an estimated 140 weed abatements 9 Conducted an estimated 9,300 follow up inspections Continued field use of laptop computers to increase officer efficiency Projected issuance of more than 1,100 various types of building permits with an estimated valuation of more than $34,000,000 @ Conducted an estimated 4,700 on -site building inspections @ Coordinated with other Departments to facilitate and expedite the permit issuance function Consolidated customer counter staff for all Building, Planning, and development -related Public Works services (the Permit Center), including Code Compliance and Animal Control services 9 Processed an estimated 4,700 animal control cases o Provided two low-cost rabies clinics * Continued to provide after-hours emergency animal control services * Provided staff support for the Animal Campus Commission o Participated in The Great California ShakeOut Earthquake disaster drill Continued to provide training to staff on a multi - departmental basis including SEMS, NIMS, ICS, & EOC Operations Provided a Community Emergency Response Team (CERT) seminar in November, training 17 interested citizens Expanded emergency supply of food and water for use during a major disaster, and increased storage capacity for perishable items Increased staff training through attendance at California Emergency Services Association and the International Association of Emergency Managers annual conferences Provided First Aid, CPR, and AED training for City staff and volunteers Presented emergency preparedness seminars to various homeowner associations Procured Federal Homeland Security Grant reimbursement for purchase of emergency preparedness and response supplies 76 a Continued administration of and completed Housing Element Update • Identified and implemented cost saving opportunities within the department • Completed updates to Title 9 (Zoning) of the City's Municipal Code • Continued to update and enhance Department's Web pages and explore new information technology to streamline processes and increase efficiency Continued ongoing revisions of Department applications and information brochures to insure efficient processing of development projects * Completed the 2035 General Plan Update and Greenhouse Gas Reduction Plan in accordance with AB 32 and administration of consultant contract 2013-14 GOALS AND OBJECTIVES Continue to enhance emergency preparedness internally and in the private sector through community outreach Continue to improve emergency food and water supplies for use during a major disaster, and increase storage capacity for perishable items Continue to provide mandated training to increase the ability of staff to respond to a major catastrophe and keep city eligible for Federal grants and disaster reimbursements 9 Participate in The Great ShakeOut state-wide emergency response exercise Increase staff readiness to respond to emergency situations by designing and conducting training drills, which will include simulated activation of the Emergency Operations Center @ Provide First Aid, CPR, and AED training for City staff and volunteers Continue to provide CERT training at minimal cost for all interested citizens * Continue to expand the PREP program Began Zoning Ordinance review and revision for compliance with 2035 General Plan Update Completed the Historic Resource Survey Digitization and Website Enhancement Project and administration of consultant contract/grant * Assisted Department of Finance in preparation of annual state population estimates Coordinated with the County EDA to monitor fiscal year 2012-2013 CDBG projects and obtain CDBG funds for fiscal year 2013-2014 Began comprehensive review and revision of development permit review and approval procedures including use of interdepartmental permit tracking software, a one -stop development services counter and enhanced online interaction and accessibility Apply for additional Federal Homeland Security Grant reimbursement monies Continue to explore ways to improve services provided to the public including enhanced development -related informational brochures, handouts and Web site accessibility Continue to identify cost savings opportunities within the Department Complete comprehensive review and revision of development permit and approval procedures including installation of interdepartmental permit tracking software, establishment of a one -stop development services counter and enhanced online interaction and accessibility Continue to monitor, review and assist with City's administration of the Coachella Valley Multi -Species Habitat Conservation Plan Coordinate with the County EDA to monitor fiscal year 2013-2014 CDBG projects and obtain CDBG funds for fiscal year 2014-2015 Complete Zoning Ordinance review and revision for compliance with 2035 General Plan Update 77 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 410,439 436,172 426,700 97.8% 442,800 20 Employee Benefits 86,335 74,871 60,895 81.3% 59,500 21 Insurance Benefits 57,920 67,247 81,593 121.3% 59,300 25 Workers Compensation Insurance 11,974 6,359 6,200 97.5% 6,900 27 Other Benefits and Deductions 6,097 6,081 5,900 97.0% 5,900 Operations & Maintenance 32 Professional Services 165,207 220,715 190,000 86.1% 33 Other Outside Services -Recycling 20,000 - - - 51 Services & Supplies -Travel 6,990 9,100 7,525 82.7% 9,100 53 Services & Supplies -Membership Dues 1,385 7,845 1,845 23.5% 2,700 54 Services & Supplies -Information Technology 18,750 19,737 18,750 95.0% 14,300 55 Advertising 7,739 7,500 7,500 100.0% 7,500 56 Services & Supplies -Office Supplies 2,970 3,500 2,500 71.4% 12,000 91 Reimbursed to the General Fund (76,129) (17,004) (17,004) 100.0% (30,200) 92 Other Charges 5,854 5,698 5,854 102.7% 4,400 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Community Development Director 1 1 1 Community Development Manager 1 1 1 Executive Secretary 1 1 0 Secretary 1 1 0.85 Building Official/Emergency Manager 0 0 0.5 Total 4 4 3.35 78 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 367,524 402,404 363,000 90.2% 322,600 20 Employee Benefits 78,156 73,855 73,855 100.0% 47,400 21 Insurance Benefits 50,398 80,683 74,455 92.3% 68,900 25 Workers Compensation Insurance 10,842 6,123 6,123 100.0% 8,200 27 Other Benefits and Deductions 3,839 4,357 4,357 100.0% 3,200 Operations & Maintenance 32 Professional Services 4,900 5,207 7,500 144.0% 32,500 51 Services & Supplies -Travel 622 1,000 600 60.0% 10,200 53 Services & Supplies -Membership Dues 3,431 3,800 3,500 92.1% 3,800 54 Services & Supplies -Information Technology 23,437 24,644 23,437 95.1% 24,400 91 Reimbursed to the General Fund (76,292) (38,071) (38,071) 100.0% (71,200) 92 Other Charges 7,317 7,123 7,317 102.7% 7,500 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Principal Planner 2 2 1 Associate Planner 1 1 1 Assistant Planner 1 1 1 Housing Coordinator 0 0 1 Total 4 4 4 79 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 425,000 20 Employee Benefits 62,400 21 Insurance Benefits 102,800 25 Workers Compensation Insurance 12,400 27 Other Benefits and Deductions 6,200 Operations & Maintenance 33 Contract Services 115,000 51 Services & Supplies -Travel 8,800 53 Services & Supplies -Membership Dues 2,600 54 Services & Supplies -Information Technology 36,600 56 Services & Supplies -Office Supplies 1,200 91 Reimbursed to the General Fund - 92 Other Charges 18,300 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Plans Examiner Supervisor 0 0 1 Building Inspector 11 0 0 2 Permit Technician 0 0 3 Total 0 0 6 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department. 80 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 336,100 20 Employee Benefits 48,900 21 Insurance Benefits 85,400 25 Workers Compensation Insurance 10,300 27 Other Benefits and Deductions 4,900 Operations & Maintenance 31 Contract Services - Admin Citation 20,000 33 Contract Services 5,000 34 Contract Services - Technical 10,000 42 Maintenance Services 29,800 44 Rent - Uniforms 1,500 51 Contract Services 120,400 53 Services & Supplies -Membership Dues 7,700 54 Services & Supplies -Information Technology 30,500 56 Services & Supplies -Office Supplies 5,800 92 Other Charges 79,300 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Animal Control/Code Compliance Supervisor 0 0 1 Animal Control/Code Compliance Officer 1 0 0 4 Total 0 0 5 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department. 81 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 74,500 20 Employee Benefits 10,900 21 Insurance Benefits 11,400 25 Workers Compensation Insurance 1,300 27 Other Benefits and Deductions 1,100 Operations & Maintenance 33 Contract Services 20,100 41 Utilities 30,000 51 Services & Supplies -Travel 9,200 53 Services & Supplies -Membership Dues 1,300 54 Services & Supplies -Information Technology 4,000 56 Services & Supplies -Office Supplies 7,300 71 CERT Supplies 10,000 92 Other Charges 18,100 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Building Official/Emergency Manager 0 0 0.5 Secretary 0.85 Total 0 0 1.35 Note: Building & Safety & Planning Departments were merged in 2013 to create Community Development Department. 82 PUBLIC WORKS The Public Works Department is comprised of Administration, Development Services, Street Maintenance, Landscape & Lighting District, and Engineering Services. These divisions work together to keep the City of La Quinta beautiful, well -maintained, and safe. Engineering Services is responsible for designing and building sidewalks, roads and bridges; and working on signal lights to ensure traffic runs smoothly. Street Maintenance crews handle a variety of tasks beyond street sweeping and upkeep of medians and parkways; they also respond to requests for service throughout the City at parks, retention basins, and commercial areas. Development Services ensures our development in La Quinta is done properly as it relates to streets, grading, and storm water drainage. Administration oversees these divisions to form a Public Works Department that provides world class service. Administration: Directs all facets of operations, sets priorities, and assigns resources. Responsible for evaluating services, interpreting policies, developing comprehensive programs tailored to community needs, recommending and prioritizing projects based on anticipated demands, and performing long range planning and strategic programming of projects. Represents the City on various boards and provides legislative representation as required. Development Services: Reviews hydrology and hydraulics reports, water quality management plans, traffic studies, preliminary precise grading plans and writes conditions of approval for entitlement of development projects. Plan checks all land actions and improvement plans associated with development. Reviews and issues encroachment and haul permits and coordinates the City's storm water quality (NPDES) programs. Also responsible for Developer Impact Fee (DIF) reimbursement agreements, subdivision improvement agreements and maintenance agreements. Street Maintenance: Responsible for the maintenance and repair of all City paved/improved roads. The division performs various types of pavement preservation and rehabilitation work, sidewalk repair and replacement, roadway marking maintenance and replacement, and also provides emergency response to roadway clearing or closing/diverting. Maintenance Services — Landscape & Lighting District: Administers landscape maintenance contract for medians, parkways and retention basins. Administers City-wide landscape lighting contract. Provides graffiti removal and oversees commercial graffiti abatement program. Coordinates fleet maintenance for all City vehicles. Maintains City storm drain system, including inlets, outlets, and public retention basins. 83 Engineering Services: Administers the planning, design, construction and cost tracking of Capital Improvement Plan projects. In charge of transportation system improvements and operations. Provides coordination with federal, state, and local agencies relating to grant funding and compliance. Inspects private and permitted public construction projects in accordance with approved plans and specifications and other City standards and regulations. 2012/13 HIGHLIGHTS Received 2011 Student Outreach Program APWA Award for its summer intern program for high school students interested in engineering and Public Works Updated Pavement Management Program (PIVIP) and slurry sealed and re -striped streets for fiscal years 2013 through 2017 Retrofitted three heavy duty on -road diesel vehicles with emission control systems after securing grant from AQMD Bid and awarded new contract for street sweeping services; eliminated one contract by utilizing existing street sweeping equipment and proposed street sweeping every other week as an additional cost savings measure Implemented requirements related to the NPDES and new Statewide General Construction Permits to protect storm water quality Continued to conserve water by coordinating City's Water Management Program with Coachella Valley Water District • Accepted new medians for Jefferson Street between Vista Grande and Westward Ho; and Washington Street in front of St. Frances of Assisi Church • Successfully negotiated replacement contract with bonding company in order to complete the Adams Street Bridge with minimal delay • Completed construction of Fred Waring Drive Median Landscaping Improvements between Washington Street and Adams Street • Completed 2012 Development Impact Fee Update • Completed City's Comprehensive Fee and Rate Study, which updated rates for the first time since 1996 • Joined Transportation Uniform Mitigation Fee (TU IVIF) program to receive Measure A funds for street maintenance and improvements Implemented new GORequest reporting system and received 2,000 request in first three months Completed Lighting and Landscape District update and initiated North La Quinta special benefit assessment study 2013/14 GOALS AND OBJECTIVES • Update Public Works Department Strategic Plan • Complete an audit of County Special Assessment (CSA) District 152 — NPDES/Storm Water Quality • Continue to explore feasibility of forming new park and special benefit assessment districts in North La Quinta • Ensure City complies with new Fourth Term NPIDES Permit and Statewide General Construction Permit • Streamline all development entitlement and improvement plan check processes by reviewing all procedures and integrating new technology • Continue to work on enhancing maintenance standards and reduce water consumption for City maintained landscape areas • Compete implementation of action plan for drainage and problem flood areas throughout City • Construct ADA improvements to curb ramps and sidewalks per ADA Transition Plan • Develop a sign replacement schedule to ensure City's compliance with State retro-reflectivity legal requirements • Complete construction of Adams Street Bridge • Complete construction of Eisen hower/Si na loa Roundabout Upgrade roundabout at Jefferson Street and Avenue 52 84 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 293,312 238,619 257,636 108.0% 269,700 20 Employee Benefits 62,296 43,903 64,221 146.3% 39,500 21 Insurance Benefits 32,909 32,602 41,318 126.7% 35,700 25 Workers Compensation Insurance 8,623 3,654 7,394 202.4% 4,100 27 Other Benefits and Deductions 4,300 3,636 3,947 108.6% 3,900 Total Personnel 401,440 322,414 374,516 116.2% 352,900 Operations & Maintenance 32 Professional Services 100,396 196,741 95,000 48.3% 70,000 34 Contract Services -Technical - - - - 51 Services & Supplies -Travel 4,839 4,600 4,400 95.7% 5,500 53 Services & Supplies -Membership Dues 1,311 1,600 1,600 100.0% 1,600 54 Services & Supplies -Information Technology 14,062 14,835 14,835 100.0% 12,200 56 Services & Supplies -Office Supplies 6,152 9,800 6,200 63.3% 6,200 91 Reimbursed to the General Fund (54,065) (74,536) (74,536) 100.0% (16,300) 92 Other Charges 4,390 4,274 4,274 3,800 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Public Works Director/City Engineer 1 1 1 Management Analyst 1 1 1 Senior Secretary 1 1 0 Total 3 3 2 85 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 347,744 347,044 354,400 102.1% 279,300 20 Employee Benefits 74,163 62,563 68,749 109.9% 41,100 21 Insurance Benefits 61,689 67,847 70,241 103.5% 52,100 25 Workers Compensation Insurance 10,259 5,286 8,900 168.4% 6,200 27 Other Benefits and Deductions 5,079 4,992 8,400 168.3% 4,100 Total Personnel 498,934 487,732 510,690 104.7% 382,800 Operations & Maintenance 32 Professional Services 40,208 80,000 75,000 93.8% 85,000 33 Contract Services -Plan Checking 6,840 30,000 5,000 16.7% 50,000 44 Contract Services -Uniform Rental 10 - - 0 51 Services & Supplies -Travel 3,876 5,400 5,400 100.0% 8,400 53 Services & Supplies -Membership Dues 1,197 2,750 2,750 100.0% 2,800 54 Services & Supplies -Information Technology 21,093 22,180 22,180 100.0% 18,300 56 Services & Supplies -Office Supplies 390 1,500 1,500 100.0% 1,500 71 Machinery & Equipment - - - 10,000 91 Reimbursed to the General Fund (17,449) (1,100) (1,100) 100.0% (8,400) 92 Other Charges 14,541 12,860 12,860 100.0% 12,300 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Principal Engineer 1 1 1 Associate Engineer 0.5 0.5 0 Assistant Engineer 11 1 1 0 Counter Technician 1.5 1.5 0 Permit Technician 0 0 1 Assistant Civil Engineer 0 0 1 Total 4 4 3 86 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 633,129 639,500 639,500 100.0% 593,400 20 Employee Benefits 127,831 111,200 131,519 118.3% 80,500 21 Insurance Benefits 180,620 182,760 186,641 102.1% 161,500 25 Workers Compensation Insurance 18,652 9,800 9,800 100.0% 19,600 27 Other Benefits and Deductions 7,223 7,100 7,100 100.0% 6,000 Operations & Maintenance 33 Contract Services -Street Striping 34 Contract Services -Technical 41 Utilities 42 Contract Services -Janitorial 43 Repair/Maintenance Agreements 44 Contract Services -Street Sweeping 51 Services & Supplies -Travel 53 Services & Supplies -Membership Dues 54 Services & Supplies -Information Tech Charges 56 Services & Supplies -Signs & Tools 91 Reimbursed to the General Fund 92 Other Charges 23,340 42,660 42,660 888,087 - - 10,204 11,500 11,500 6,670 6,700 5,000 8,731 16,269 5,000 115,039 114,750 14,000 1,537 1,595 1,595 49 130 130 48,046 30,806 30,806 80,896 83,958 71,500 (1,547,893) (1,407,400) (1,370,706) 189,202 213,955 213,955 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Maintenance Manager 0.5 0.5 0.5 Maintenance Foreman 2 2 2 Maintenance Worker 11 2.75 2.75 2 Maintenance Worker 1 5 5 5 Counter Technician 0.5 0.5 0 Total 10.75 10.75 9.5 100.0% 20,000 100.0% 11,500 74.6% 6,700 30.7% 10,000 12.2% 16,000 100.0% 2,500 100.0% 200 100.0% 58,000 85.2% 71,500 97.4% (1,241,500) 100.0% 195,100 87 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 83,979 78,841 82,000 104.0% 63,600 20 Employee Benefits 16,684 13,734 13,333 97.1% 7,700 21 Insurance Benefits 16,499 16,488 19,920 120.8% 12,900 25 Workers Compensation Insurance 2,456 1,227 2,124 173.1% 1,000 27 Other Benefits and Deductions 1,268 1,131 1,493 132.0% 800 Operations & Maintenance 31 Contract Services -Consultants 32 Professional Services 34 Contract Services -Technical 41 Utilities 43 Repair/Maintenance Agreements 44 Contract Services -Uniform Rental 51 Services & Supplies -Travel 54 Services & Supplies -Information Tech Charges 56 Services & Supplies -Tools & Materials 91 Reimbursed to the General Fund 92 Other Charges Personnel Schedule Maintenance Manager Maintenance Foreman Maintenance Worker 11 Total 16,302 15,000 15,000 100.0% 15,000 119,149 142,500 87,500 61.4% 142,500 687,223 701,775 702,939 100.2% 702,900 364,743 352,200 352,200 100.0% 352,200 2,800 15,000 15,000 100.0% 15,000 507 1,200 600 50.0% 600 504 530 530 100.0% 1,100 4,687 4,929 4,929 100.0% 3,100 91,207 95,770 95,500 99.7% 95,800 (953,072) (959,988) (959,988) 100.0% (957,800) 4,524 6,638 6,638 100.0% 6,300 Actual Actual Adopted 2011-12 2012-13 2013-14 0.25 0.25 0.25 0.75 0.75 0 0.25 1 1 0.5 88 PUBLIC WORKS -ENGINEERING SERVICES 101-7006-431 Actual Amended Estimated % of Adopted Code Expenditure Classification Expense Budget Expense Budget Budget 2011-12 2012-13 2012-13 Expended 2013-14 Personnel Services 10 Salaries & Wages 459,086 465,244 472,700 101.6% 363,100 20 Employee Benefits 94,204 80,963 97,086 119.9% 50,100 21 Insurance Benefits 91,344 93,677 96,134 102.6% 69,300 25 Workers Compensation Insurance 13,541 7,086 8,900 125.6% 8,200 27 Other Benefits and Deductions 6,796 6,792 8,400 123.7% 5,100 Operations & Maintenance 32 Professional Services 672,898 571,677 571,677 100.0% 540,100 51 Services & Supplies -Travel 3,334 7,200 4,900 68.1% 7,200 53 Services & Supplies -Membership Dues 80 580 300 51.7% 400 54 Services & Supplies -Information Technology 25,781 27,109 27,109 100.0% 24,400 56 Services & Supplies -Office Supplies 183,465 234,325 171,325 73.1% 7,200 71 Capital Purchases -Machinery & Equipment 14,223 45,000 45,000 100.0% - 91 Reimbursed to the General Fund (114,011) (444,136) (444,136) 100.0% (52,200) 92 Other Charges 31,349 33,084 33,084 100.0% 34,000 Personnel Schedule Principal Engineer Associate Engineer Assistant Engineer 11 Assistant Engineer I Signal Technician Public Works Inspector I Public Works Inspector I Supervisor Total Actual Actual Adopted 2011-12 2012-13 2013-14 1 1 1 0.5 0.5 0 2 2 0 1 1 0 1 1 1 1 1 5.5 5.5 4 89 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK m Library Gas Tax Lighting & Landscaping Coachella Valley Violent Crime Task Force Quimby Measure A South Coast Air Quality Management Art In Public Places a Code Description Revenues: 337.00.00 County Government Revenue 361.00.00 Interest Income Expenditures: 451.43.52 HVAC 451.90.01 Reimb to GF - Personnel 451.90.02 Reimb to GIF - Services & Supplies 491.95.10 Transfers Out Amended Actual Budget 2011-12 2012-13 2,546,568 2,043,357 824 6,600 82,632 1,422,312 29,400 1,696,598 221,279 Adopted Estimated % Budget 2012-13 Received 2013-14 1,992,638 97.5% 2,000,000 6,072 92.0% 6,000 29,400 100.0% 1,696,598 100.0% 1,718,500 221,279 100.0% 394,800 Description: This fund is used to account for revenues received from the County of Riverside for property tax collections dedicated to provide library services. Funding Sources: Property tax revenue collected by the County of Riverside and passed through to the City of La Quinta. Fund Balance: This fund is projected to decrease by $55,480. The remaining fund balance will be used to fund library and museum services in future years. 92 Amended Adopted Code Description Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 Revenues: 335.44.01 Section 2105 202,116 205,200 206,100 100.4% 207,500 335.44.02 Section 2106 129,133 128,600 130,000 101.1% 142,300 335.44.03 Section 2107 290,105 273,100 294,167 107.7% 309,000 335.44.04 Section 2107.5 6,000 6,000 6,000 100.0% 6,000 335.44.05 Section 2103 597,338 381,800 408,549 107.0% 628,700 361.00.00 Interest Income 1,357 200 200 100.0% 200 Expenditures: General Fund Reimbursements 431.90.01 Reimb to GF - Personnel 431.90.02 Reimb to GF - Services & Supplies 491.95.10 Transfers Out 749,921 664,272 689,711 103.8% 866,779 723,880 330,628 355,305 107.5% 426,921 Description: The State Gas Tax Fund was established to account for costs related to street improvements. Portions of the tax rate per gallon levied by the State of California on all gasoline purchases are allocated to cities throughout the State. Funding Sources: Revenues are received from the State of California for taxes imposed on the use of vehicle fuels at the rate of $0.13 per gallon on diesel fuel and $0.18 per gallon for gasoline. Fund Balance: Fund Balance is projected to be $124,721. Revenues received in this fund are reimbursed to the General Fund for salaries, services and supplies budgeted in the Streets Maintenance and the Engineering divisions of the Public Works Department. 93 Code Description Revenues: 355.02 Lighting & Landscaping Assessments Expenditures: 481.90.01 Reimb to GF - Personnel 481.90.02 Reimb to GF - Services & Supplies Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 950,292 960,000 949,702 98.9% 960,000 73,068 78,825 78,825 100.0% 78,825 880,004 881,175 881,175 100.0% 881,175 Description: The Lighting and Landscaping Fund was established to account for costs related to landscaping and street lighting maintenance provided within the City limits. Monies received in this fund are reimbursed to the General Fund for salaries and maintenance costs to provide this service. Funding Sources: Revenues are received from special assessments levied on real property in the City of La Quinta. Fund Balance: Fund Balance is projected to be $10,804 at June 30, 2014. This balance as well as future revenues received will be used to fund personnel and maintenance costs in future years. 94 Code Description Revenues: 334.08.00 JABG 361.00.00 Interest Income 375.00.00 Member Contribution Carryover 376.00.00 CLET Line Reimbursement - Match Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 - 182,588 182,588 100.0% 188,443 40,273 198,595 20,000 10.1% - 70 100 500 500.0% 500 189,279 29,952 29,952 100.0% 15,000 3,369 1,700 1,700 100.0% 3,400 Expenditures: 421.30 Contract Services 686 2,500 1,324 53.0% 2,300 421.40 Utilities 2,251 5,500 3,592 153.1% 5,500 421.41 Telephone 3,940 8,600 7,559 87.9% 10,400 421.42 Cable 2,334 2,190 3,423 156.3% 1,000 421.43 Maintenance & Repair 4,290 1,500 721 48.1% 700 421.44 Uniforms 222 2,700 1,656 61.3% 1,000 421.51 Services & Supplies 350 15,000 12,377 82.5% 15,200 421.56 Operating Supplies 8,521 30,500 15,645 51.3% 22,300 421.71 Vehicles 27,809 - - Description: This fund is used to account for revenues received from JABG grant funds. Funding Sources: Revenues received in this fund are received from grants from the Federal Government. Fund Balance: This fund is projected to be $148,943 at June 30, 2014. 95 Actual Code Description 2011-12 Revenues: 361.00.00 Interest Income 19,499 365.20.00 Quimby Fees 7,123 Expenditures: 431.35.07 Contract Services 431.56.02 Services & Supplies 491.95.10 Transfers Out Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 20,000 200,000 2,000 159,281 906,200 33,122 165.6% 20,000 2,200 - 25,000 2.8% 4,601,800 Description: This fund was established to account for developer fees collected by the City under the provisions of the Quimby Act. Developer fees collected are restricted for park and recreation development and improvements. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $3,714,299 at June 30, 2014. M. Amended Adopted Actual Budget Estimated % Budget Code Description 2011-12 2012-13 2012-13 Received 2013-14 Revenues: 361.00.00 Interest Income Expenditures: 463.33.22 AB 939 Recycling 463.33.30 CVWD Landscape Rebate 463.90.01 Reimb to GIF - Personnel 463.90.02 Reimb to GIF - Services & Supplies 491.95.10 Transfers Out 1,968 4,300 10,116 24,884 5,000 10,000 51,528 51,875 20,052 21,750 64,663 199,490 3,574 83.1% 3,000 17,500 70.3% 17,500 10,000 100.0% 10,000 51,875 100.0% 51,900 21,750 100.0% 21,700 - 0.0% - Description: This fund is used to account for waste recycling fees collected by waste management. Its use is restricted for expenditures for education and other expenditures related to recycling. Funding Sources: The funds received in this fund are fees collected by waste management. Fund Balance: This fund is projected to be $730,199 at June 30, 2014. The remaining fund balance will be used to fund recycling projects in future years. 97 Code Description Revenues: 313.00.00 Sales Tax Expenditures: Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 - 412,500 110,000 26.7% 693,500 491.95.10 Transfers Out 235,000 Total Expenditures - - 235,004 ENDING FUND BALANCE 412,500 110,000 26.7% 568,504 Description: In 1988 voters approved Measure A, Riverside County's half -cent sales tax to be used for transportation projects. In 2002, Measure A was extended by Riverside County voters and will continue to fund transportation improvements through 2039. Funding Sources: Revenues are received from the Coachella Valley Association of Governments. Fund Balance: Fund Balance is projected to be $568,500 atJune 30, 2014. This balance will be used to fund future transportation related projects. 98 Amended Adopted Actual Budget Estimated % Budget Code Description 2011-12 2012-13 2012-13 Received 2013-14 Revenues: 335.50.00 South Coast Air Quality Contribution 33,306 41,200 41,200 100.0% 40,200 335.52.00 IVISRC Funding 25,368 375,500 - 0.0% - 361.00.00 Interest Income 162 400 315 78.8% 300 Expenditures: 463.31 .01 Contract Services 19,005 40,200 40,200 100.0% 40,200 491.95.10 Transfers Out 25,368 375,500 - 0.0% - Description: The Air Quality Improvement Fund was established to account for costs related to air pollution reduction. Funding Sources: Revenues are received from vehicle registration surcharges allocated to the City by the South Coast Air Quality Management District (SCAQMD) plus any interest earnings. In September 1990, Assembly Bill (AB) 2766 was signed into law authorizing a $2 motor vehicle registration surcharge, with a subsequent increase to $4 in 1992. Section 44223 of the Health & Safety Code, enacted by AB 2766, specifies that this motor vehicle registration fee be used "solely to reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and technical studies necessary for the implementation of the California Clean Air Act of 1998. " SCAQMD distributes these dollars quarterly to South Coast cities and counties based upon their prorated share of population. Fund Balance: Fund Balance is projected to increase to $80,374 as of June 30, 2014. 99 Actual Code Description 2011-12 Revenues: 361.00.00 Interest Income 2,149 365.05.00 Developer Fees 62,680 Expenditures: 451.43.55 Maintenance & Repair 451 .61 .10 Operating Supplies 451.64.10 Subscriptions & Publications 451.74.80 Art Purchases 491.95.10 Transfers Out Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 2,300 97,500 14,244 20,000 844 4,500 - 200 45,786 111,500 - 400,000 3,500 152.2% 3,500 47,868 49.1% 50,000 15,000 75.0% 20,000 400 8.9% 4,500 - 0.0% 200 111,500 105,000 Description: The APP program is funded through development fees paid to the City for residential and commercial development. The City Council requires all residential projects pay 1/4 of one percent of the project costs in excess of two hundred thousand dollars or a no less than twenty dollars. Commercial, industrial and non-residential projects pay 1/2 of one percent of the project costs or no less than twenty dollars. These funds are for acquisition and ongoing maintenance of the Art in Public Places placed in public view throughout the City. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $713,762 at June 30, 2014. 100 Transportation Developer Impact Fees Parks & Recreation Developer Impact Fees Civic Center Developer Impact Fees Library Developer Impact Fees Community Center Developer Impact Fees Street Facility Developer Impact Fees Park Facility Developer Impact Fees Fire Protection Developer Impact Fees ME Code Description Revenues: 361.00.00 Interest Income 365.00.00 Developer Fees 390.75.00 Donations Expenditures: 451.83.50 Advance Interest Expense 491.95.10 Transfers Out Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 7,384 1,800 7,732 429.6% 7,700 344,593 441,500 357,522 81.0% 360,000 80,000 80,000 64,308 - 72,523 19,500 19,500 30,000 9,300 1,230,979 2,746,645 1,500,000 54.6% - Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for transportation development and capital projects improvements. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to $1,890,468 at June 30, 2014. 102 Actual Code Description 2011-12 Revenues: 365.00.00 Developer Fees 183,612 Expenditures: 451.83.50 Advance Interest Expense 6,586 Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 89,200 102,694 115.1 % 90,000 V9,200 102,694 115.1 % 90,000 6,000 5,000 83.3% 4,400 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for parks and recreation development and capital improvement projects. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $0,000,522) at June 30, 2014. The fund balance deficit will be eliminated through future developer fee collections. 103 Amended Adopted Actual Budget Estimated % Budget Code Description 2011-12 2012-13 2012-13 Received 2013-14 BEGINNING FUND BALANCE (7,012,033) (7,169,491) (7,169,491) 100.0% (7,323,569) Revenues: 365.00.00 Developer Fees 82,490 127,600 82,861 64.9% 90,000 Expenditures: 411.32.16 Reimburse FA Auditors 451.83.50 Advance Interest Expense 481.90.02 Reimburse the General Fund 2,732 - - - 35,160 35,000 35,000 100.0% 28,800 202,056 201,939 201,939 100.0% 201,400 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for Civic Center development and capital improvement projects. In September 2006, the General Fund advanced funds to the Civic Center DIF fund for the City Hall expansion. This advance will be paid back to the General Fund from future Civic Center DIF fees collected. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $(7,463,769) at June 30, 2014. The fund balance deficit will be eliminated through future developer fee collections. 104 Code Description Revenues: 365.00.00 Developer Fees Expenditures: 451.83.50 Advance Interest Expense Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 72,963 35,500 9,514 9,400 29,622 83.4% 30,000 7,500 79.8% 9,500 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for library development and capital improvement projects. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $(1,817,708) at June 30, 2014. The fund balance deficit will be eliminated through future developer fee collections. 105 Actual Code Description 2011-12 Revenues: 361 .00.00 Interest Income 3,019 365.00.00 Developer Fees 15,290 Expenditures: 451.83.50 Advance Interest Expense 491.95.10 Transfer Out Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 6,000 4,485 74.8% 4,500 7,400 6,900 93.2% 6,900 1,206,200 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for community center development and capital improvement projects. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $15,936 at June 30, 2014. 106 Actual Code Description 2011-12 Revenues: 365.00.00 Developer Fees 12,758 391 .00.00 Transfer In 4,423 Expenditures: 451.83.50 Advance Interest Expense 9,772 Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 17,800 15,000 84.3% 15,000 2,200 2,200 100.0% 2,200 10,000 10,000 100.0% 10,000 Description: I his tund was established to account tor developer tees collected by the City. Fees collected are restricted for street facility development and capital improvement projects. In October 2009, an advance for Phase 1 of the Corporate Yard. The advance will be paid from future developer fees collected by the City. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $(2,007,372) at June 30, 2014. The fund balance deficit will be eliminated through future developer fee collections. 107 Code Description Revenues: 365.00.00 Developer Fees Expenditures: 491.95.10 Advance Interest Expense Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 4,423 2,200 2,200 100.0% 2,200 4,423 2,200 2,200 100.0% 2,200 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for development and capital improvement projects. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be zero at June 30, 2014. 108 Actual Code Description 2011-12 Revenues: 365.00.00 Developer Fees 15,514 Expenditures: 451.83.50 Advance Interest Expense 4,593 Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 29,800 38,000 127.5% 38,000 29,800 38,000 127.5% 38,000 4,700 4,100 87.2% 3,500 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for fire protection development and capital improvement projects. In February 2003, the General Fund advanced $1,350,1131 to the Fire Facility fund for the development of the City's North Fire Station. Funding Sources: Revenues are received from developer fees. Fund Balance: Fund Balance is projected to be $(845,242) at June 30, 2014. The deficit will be eliminated with future developer fees collected. 109 Projects 13/14 Estimated Revenues Sidewalks - Various Locations Handicap Ramps - Various Locations Pavement Management Plan Street Improvements La Quinta Museum ADA Improvements Miscellaneous Parks ADA Improvements Fritz Burns Park Pool Enhancement & ADA Improvements SilverRock Canal Relocation CitywideTraffic Signal Maintenance Improvements Hwy 111 Landscape Enhancements (City Entrance Monument) Hwy 111 Landscape Enhancements & Auto Display Pads Community Center (Expansion of Senior Center) La Quinta Park Portable Restroom Citywide Preventative Maintenance Plan Improvements General Library Equipment Community Bond Fund Fund Replacement Quimby Center DIF Proceeds Measure A Totals 1,475,000 369,780 50,000 3,683,187 1,206,191 13,218,629 235,000 20,237,787 777 777 282 282 25,000 25,000 5,217 5,217 1,008 1,008 47,373 47,373 150,000 150,000 1,000 1,000 34,000 34,000 84,884 84,884 118,656 118,656 6,750 6,750 1,793 1,793 Sidewalks - Various Locations 3,880 3,880 Handicap Ramps - Various Locations 1,411 1,411 Pavement Management Plan Street Improvements 40,000 40,000 La Quinta Museum ADA Improvements 26,087 26,087 Miscellaneous Parks ADA Improvements 5,039 5,039 Fritz Burns Park Pool Enhancement & ADA Improvements 94,746 94,746 SilverRock Canal Relocation 220,000 220,000 Hwy 111 Landscape Enhancements (City Entrance Monument) 127,163 127,163 Hwy 111 Landscape Enhancements & Auto Display Pads 169,767 169,767 Community Center (Expansion of Senior Center) 237,312 237,312 La Quinta Park Portable Restroom 13,500 13,500 Citywide Preventative Maintenance Plan Improvements Construction 3,586 3,586 Sidewalks - Various Locations 38,800 38,800 Handicap Ramps - Various Locations 14,109 14,109 Pavement Management Plan Street Improvements 742,500 742,500 La Quinta Museum ADA Improvements 260,867 260,867 Miscellaneous Parks ADA Improvements 50,391 50,391 Fritz Burns Park Pool Enhancement & ADA Improvements 947,463 947,463 SilverRock Canal Relocation 400,000 7,500,000 7,900,000 CitywideTraffic Signal Maintenance Improvements 232,000 232,000 Hwy 111 Landscape Enhancements (City Entrance Monument) 1,271,628 1,271,628 Hwy 111 Landscape Enhancements & Auto Display Pads 1,697,670 1,697,670 Community Center (Expansion of Senior Center) 2,102,533 270,589 2,373,122 La Quinta Park Portable Restroom 135,000 135,000 Citywide Preventative Maintenance Plan Improvements 35,861 35,861 me General Library Equipment Community Bond Projects 13/14 Fund Fund Replacement Quimby Center DIF Proceeds Measure A Totals Sidewalks - Various Locations 3,783 3,783 Handicap Ramps - Various Locations 1,376 1,376 Pavement Management Plan Street Improvements 97,500 97,500 La Quinta Museum ADA Improvements 25,435 25,435 Miscellaneous Parks ADA Improvements 4,913 4,913 Fritz Burns Park Pool Enhancement & ADA Improvements 92,378 92,378 SilverRock Canal Relocation 316,875 316,875 CitywideTraffic Signal Maintenance Improvements 2,000 2,000 Hwy 111 Landscape Enhancements (City Entrance Monument) 123,984 123,984 Hwy 111 Landscape Enhancements & Auto Display Pads 165,523 165,523 Community Center (Expansion of Senior Center) 231,379 231,379 La Quinta Park Portable Restroom 13,163 13,163 Citywide Preventative Maintenance Plan Improvements 3,496 3,496 Professional Sidewalks - Various Locations 3,880 3,880 Handicap Ramps - Various Locations 1,411 1,411 Pavement Management Plan Street Improvements 20,000 20,000 La Quinta Museum ADA Improvements 26,087 26,087 Miscellaneous Parks ADA Improvements 5,039 5,039 Fritz Burns Park Pool Enhancement & ADA Improvements 18,949 18,949 SilverRock Canal Relocation 120,000 120,000 Hwy 111 Landscape Enhancements (City Entrance Monument) 63,581 63,581 Hwy 111 Landscape Enhancements & Auto Display Pads 84,884 84,884 Community Center (Expansion of Senior Center) 47,462 47,462 La Quinta Park Portable Restroom 2,700 2,700 Citywide Preventative Maintenance Plan Improvements 717 717 Contingency Sidewalks - Various Locations 3,880 3,880 Handicap Ramps - Various Locations 1,411 1,411 Pavement Management Plan Street Improvements 75,000 75,000 La Quinta Museum ADA Improvements 26,087 26,087 Miscellaneous Parks ADA Improvements 5,039 5,039 Fritz Burns Park Pool Enhancement & ADA Improvements 120,092 120,092 SilverRock Canal Relocation 893,125 893,125 Hwy 111 Landscape Enhancements (City Entrance Monument) 68,644 68,644 Hwy 111 Landscape Enhancements & Auto Display Pads 126,901 126,901 Community Center (Expansion of Senior Center) 300,793 300,793 La Quinta Park Portable Restroom 17,111 17,111 Citywide Preventative Maintenance Plan Improvements 4,547 4,547 Capital Improvement Program Total 1,475,000 369,780 50,000 3,683,187 1,206,191 13,218,629 235,000 20,237,787 En 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK Ism Internal Service Funds Equipment Replacement Information Technology Park Equipment & Facility Enterprise Funds SilverRock Resort Operating SilverRock Resort Reserve 113 Amended Adopted Code Description Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 BEGINNING NET ASSETS 2,483,537 2,790,067 2,790,067 100.0% 2,796,236 Revenues: 341.00.00 Miscellaneous Revenue 29,553 - - 361.00.00 Interest Income 5,886 4,864 7,200 148.0% 7,300 367.00.00 Insurance Recoveries 2,554 - - 390.90.00 Equipment Charges 600,588 389,880 389,880 100.0% 590,200 391.00.00 Transfers In 25,368 - - 392.60.00 Sale of Assets 879 Expenditures: 511.31.13 Administration Fees 7,460 8,431 8,431 100.0% 8,700 511.43.34 Fuel & Oil 91,233 143,644 95,760 66.7% 152,600 511.43.40 Vehicle Repair & Maintenance 38,352 68,000 45,328 66.7% 68,000 511.43.43 Car Washes 9,953 30,240 20,160 66.7% 30,200 511.43.46 Street Sweeper 12,585 19,000 12,664 66.7% 19,000 511.43.50 Motorcycle Repair & Maintenance 13,286 20,000 13,328 66.6% 20,000 511.52.05 Vehicle Insurance 8,782 9,126 6,080 66.6% 9,100 511.71.11 Equipment Depreciation 15,402 13,813 9,208 66.7% 14,400 511.71.12 Building Depreciation 42,008 - - - 511.71.13 Vehicles Depreciation 119,237 97,050 65,504 67.5% 99,700 511.71.15 Motorcycle Depreciation - 1,212 - 4,000 511.72.04 Sr. Center Building Repair 12,491 8,320 66.6% 12,500 511.72.07 Civic Center Building Repair 139,877 93,248 66.7% 139,900 511.72.13 Depreciation Expense - Other 13,333 8,888 66.7% 13,300 511.72.14 Depreciation Expense - Fire Station 2,667 1,776 66.6% 2,700 511.72.18 Depreciation Expense - Museum 3,333 2,216 66.5% 3,300 491.95.10 Transfers Out - - 50,000 Description: The Equipment Replacement Fund is used to account for the operating and capital expenditures for vehicles and equipment owned by the City. Funding Sources: Revenues are received from inter -departmental charges (Charges for Services) to departments in the City that derive benefit from the use of vehicles and equipment. Net Assets: Net assets are projected to be $2,746,336 at June 30, 2014. ISEH Code Description Revenues: 361.00.00 Interest Income 390.95.00 Technology Support Charges Expenditures: Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 3,272 4,200 4,400 104.8% 1,000 485,522 491,581 491,581 100.0% 444,500 Personnel 512.10 Salaries & Wages 79,050 79,700 78,400 98.4% 80,100 512.20 Employee Benefits 16,695 14,350 14,350 100.0% 11,700 512.21 Insurance Benefits 14,498 17,220 17,220 100.0% 17,200 512.25 Workers Compensation Insurance 2,323 1,200 1,200 100.0% 2,100 512.27 Other Benefits 1,161 1,200 1,200 100.0% 1,200 Total Personnel 113,727 113,670 112,370 98.9% 112,304 Operations & Maintenance 410.72 Depreciation Expense 97,821 - 97,821 97,800 512.30 Contract Services 7,086 29,500 16,000 54.2% 20,000 512.33 Professional Services 2,208 13,792 14,000 8,000 512.43 Contract Services - Software 93,136 149,750 125,000 83.5% 151,200 512.53 Subscriptions & Publications - 75 75 100 512.56 Services & Supplies 38,033 56,476 46,000 81.5% 56,000 512.71 Capital Purchases 8,934 184,586 75,000 850,000 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Information Services Analyst 1 1 1 Note: This position reported to the Finance Director in previous years. After the reorganization of City Departments, this positon now reports to the City Manager's office. Description: The Information Technology Fund is used to account for the salaries, operating and capital expenditures for computer hardware and software equipment. Funding Sources: Revenues are received from inter -departmental charges (Charges for Services) to departments in the City that derive benefit from the use of computers and information technology equipment. Net Assets: Net assets are projected to be $524,461. The net assets in this fund will be used for future Information Technology costs. 115 Code Description Revenues: 361.00.00 Interest Income 390.97.00 Park Facility Charges Expenditures: 431.43.30 Maintenance & Repair/Fritz Burns Pool 450.72.01 Depreciation Expense Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 1,579 9,700 3,000 30.9% 1,000 937,163 502,523 502,523 100.0% 502,500 42,310 50,000 48,000 96.0% 48,500 529,952 502,523 502,523 100.0% 502,500 Description: The Park Equipment & Facility Fund is used to account for the operating and capital expenditures related to City parks equipment, infrastructure and facilities. Funding Sources: Revenues are received from inter -departmental charges received from the Community Services Park Maintenance Division. Net Assets: Net assets are projected to decrease slightly to $16,721,388. Of the $16.7 million, approximately $653,000 is available for appropriation. The remaining $16.1 million is invested in land, buildings, and equipment. 116 Code Description Revenues: 342.90 Green Fees 342.91 Range Fees 342.92 Merchandise 342.93 Food & Beverage 342.94 Resident Cards 367.00 Insurance Recoveries 391.00 TransferIn Expenditures Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 3,348,066 3,350,773 3,256,745 97.2% 3,009,300 110,028 159,973 180,639 112.9% 162,500 283,630 311,048 275,890 88.7% 274,600 14,097 12,000 12,000 100.0% 12,000 116,077 120,000 130,000 108.3% 130,000 - 89,123 89,123 100.0% - - - 500,000 Personnel 45 1.10 Salaries & Wages 44,325 44,550 44,900 100.8% 37,400 451.20 Employee Benefits 9,397 8,600 8,050 93.6% 8,500 451.21 Insurance Benefits 7,047 7,010 7,010 100.0% 5,900 451.25 Workers Compensation Insurance 1,307 1,200 700 58.3% 700 451.27 Other Benefits 674 700 700 100.0% 500 Total Personnel 62,750 62,060 61,360 98.91/0 53,000 Operations & Maintenance 451.33 Contract Services 3,388,754 3,604,813 3,477,925 96.5% 3,441,400 451.43 Other Services 43,548 119,123 30,000 25.2% 30,000 451.51 Travel & Training - 750 750 100.0% 1,500 451.53 Memberships & Dues 475 435 435 100.0% 500 451.54 Information Technology Charges 1,875 1,972 1,875 95.1% 2,200 451.56 Bank Charges 62,515 32,000 55,000 171.9% 32,000 451.72 Depreciation Expense 502,381 - 502,381 0.0% 502,400 451.83 Advance Interest Expense 18,596 - 18,596 0.0% 18,600 451.92 Fleet Maintenance Charges 4,388 570 4,388 769.8% 700 491.95 Transfers Out 66,756 67,015 64,822 96.7% 67,000 Actual Actual Adopted Personnel Schedule 2011-12 2012-13 2013-14 Golf/Park Manager 0.4 0.4 0.35 Description: The SilverRock Resort Fund is used to account for operations and maintenance costs related to running the City owned golf course. Funding Sources: Revenues are received from golf operations of the City owned golf course. In years that the expenditures exceed revenues, advances are made from the General Fund to this fund. Net Assets: Net assets are projected to be $36,590,027 at June 30, 2014. The majority of the net assets are invested in land, buildings, and infrastructure. liffin Code Description Actual 2011-12 Revenues: 361.00 Interest Income 1,075 391.00 Transfer In 66,756 Expenditures: Operations & Maintenance 491.95 Transfers Out Personnel Schedule There are no personnel costs charged to this fund. Amended Adopted Budget Estimated % Budget 2012-13 2012-13 Received 2013-14 2,200 67,015 1,682 76.5% 1,500 67,015 100.0% 67,000 Actual Actual Adopted 2011-12 2012-13 2013-14 Description: The SilverRock Resort Reserve Fund is used to accumulate funds for future capital repairs and replacement. Funding Sources: Revenues are received from golf operations of the City owned golf course. Net Assets: Net assets are projected to be $572,926 at June 30, 2014. 118 Successor Agency PA 1 & 2 Recognized Obligation Repayment Fund Successor Agency PA 1 & 2 Administration M Amended Adopted Code Description Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 Revenues: 337.00.00 County Government RPTTF 13,231,246 21,102,734 19,561,259 92.7% 19,308,200 361 .00.00 Interest Income 11,320 - 13,215 13,200 391 .00.00 Transfers In 4,949,851 69,800 - 0.0% - Total Revenues 18,192,417 21,102,734 19,574,474 92.8% 19,321,400 Expenditures: Debt Service Principal 471.82.16 1998 Series RDA Bonds 130,000 140,000 140,000 100.0% 800,000 471.82.19 2001 Series RDA Bonds - - - 1,565,000 471.82.22 2002 Series RDA Bonds 705,000 735,000 735,000 100.0% 705,000 471.82.23 2003 Series RDA Bonds 530,000 560,000 560,000 100.0% 590,000 471.82.38 2004 Revenue Bonds 1,805,000 1,890,000 1,890,000 100.0% 1,975,000 471.82.40 2011 Revenue Bonds - - - 520,000 471.82.42 2011 Series RDA Bonds - 35,000 35,000 100.0% 35,000 Total Debt Service Principal 3,170,000 3,360,000 3,360,000 100.0% 6,190,000 Debt Service Interest 472.83.16 1998 Series RDA Bonds 819,520 819,520 819,520 100% 1,075,000 472.83.19 2001 Series RDA Bonds 2,430,720 2,430,720 2,430,720 100% 2,391,600 472.83.22 2002 Series RDA Bonds 1,756,429 1,727,981 1,727,981 100% 1,695,700 472.83.23 2003 Series RDA Bonds 1,453,198 1,423,495 1,423,495 100% 1,392,200 472.83.38 2004 Revenue Bonds 4,099,719 4,016,581 4,016,581 100% 3,924,700 472.83.40 2011 Revenue Bonds 1,574,531 2,165,235 2,171,767 100% 2,162,100 472.83.42 2011 Series RDA Bonds 347,106 477,827 477,827 100% 476,900 Total Debt Service Interest 12,481,223 13,061,359 13,067,891 100% 13,118,200 Description: The Successor Agency Redevelopment Obligation Retirement Fund was established in Fiscal Year 2012 as a result of the dissolution of the La Quinta Redevelopment Agency by the State of California. The City of La Quinta opted to take over as the Successor Agency for winding down the former redevelopment agency's affairs. This fund accounts for the receipt of property tax revenues received from the County of Riverside to pay for enforceable obligations listed on the Recognized Obligations Payment Schedule (ROPS). Funding Sources: Revenues are received from the County of Riverside for property taxes to pay debt service interest and principal on the Successor Agency's outstanding bonds. Fund Balance: Fund Balance is projected to be $5,700,977. This amount will be used to pay future enforceable obligations of the Successor Agency. 120 Amended Adopted Code Description Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 Revenues 337.00.00 County Government RPTTF - 476,656 589,850 123.7% 579,200 361.00.00 Interest Income (62) (62) 100 -161.3% 2,000 391.00.00 Transfers In 554,085 15,400 - 0.0% - Expenditures: 702.32.01 Attorney Services 65,868 145,561 93,454 64.2% 100,000 702.32.07 Consultants 25,663 41,000 41,000 100.0% 41,000 702.32.13 Auditors 3,852 21,000 25,472 121.3% 25,000 702.44.04 Facilities Rental - 12,668 - 0.0% 11,100 702.51.00 Services & Supplies 3,221 3,000 93.1% 2,700 702.52.01 Insurance 11,943 3,982 33.3% 1,500 702.53.01 Printing - 2,320 1,500 64.7% 1,200 702.54.01 Information Technology Charges 7,538 9,931 9,931 100% 10,000 702.56.01 Office Supplies - 3,851 2,500 65% 2,500 702.90.01 Reimburse General Fund - Personnel 249,330 358,600 358,600 100% 346,400 472.83.19 Reimburse General Fund - Services & Supplies 201,772 100,300 100,300 100% 40,700 Description: The Successor Agency Administration Fund was established in Fiscal Year 2012 as a result ot the dissolution of the La Quinta Redevelopment Agency by the State of California. The City of La Quinta opted to take over as the Successor Agency for winding down the former redevelopment agency's affairs. This fund was established to account for the administration costs to be paid from the administrative allowance listed on the Recognized Obligations Payment Schedule ROPS). The administrative allowance is limited to 3% of the recognized obligations with a minimum of $250,000. Funding Sources: Revenues are received from the County of Riverside and are restricted to pay administrative costs identified on the ROPS and listed in detail on the Administrative Budget approved by the Successor Agency and the Oversight Boards semi-annually. Fund Balance: Fund Balance is projected to be $(50,689). The deficit in fund balance will be eliminated through future administrative fees collected. IPAI 0000, N- INCOKPORA'IU) M2 OF THIS PAGE INTENTIALLY LEFT BLANK IPA La Quinta Financing Authority Debt Service Fund 123 Code Description Revenues: 341 .60.00 Contract Service Fees 362.00.00 Interest Income 363.00.00 Rental Income Transfers In Expenditures: 411.31.13 Administration 411 .32.13 Contract Services 471.82.13 Principal - 1996 FA Bonds 472.83.37 Interest - 1996 FA Bonds 491.95.10 Transfers Out Amended Adopted Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 9,107 5,000 5,000 100.0% 5,000 1,338 - - 673,521 673,130 673,130 100.0% 673,400 6,426 3,000 4,000 133.3% 4,000 1,649 2,000 2,000 100.0% 2,000 445,000 470,000 470,000 100.0% 495,000 228,521 203,130 203,130 100.0% 176,400 2,695,719 - - - Description: The purpose of the La Quinta Public Financing Authority is to provide financing necessary for the construction of public improvements. This fund is used to pay the debt service on the 1996 FA Bonds. Funding Sources: The revenue received in this fund is rental income received from the General Fund for rental of the civic center facilities. Fund Balance: The fund balance of this fund is projected to be $2,534. The remaining fund balance will be used to pay interest and principal on the 1996 Financing Authority Bonds in future years. IM11 Amended Adopted Code Description Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 Revenues: 360.20.00 Home Sale Proceeds 873,601 125,000 122,113 97.7% 125,000 361.00.00 Interest Income 4,411 3,800 5,000 131.6% 5,000 362.00.00 Unallocated Interest Income 1,384 495 500 363.25.02 Rental Income 304,241 240,000 240,000 100.0% 240,000 380.40.00 2nd Trust Deed Repayments 50,000 - 119,731 - 391.00.00 Extraordinary Gain on RDA Dissolution 2,067,559 192,876 - 0.0% 395.00.00 Williams Note Payment 7,595 - Expenditures: Personnel 705.10 Salaries & Wages 1,700 2,700 1,325 49.1% 1,700 705.20 Employee Benefits - 250 - 0.0% - 705.25 Workers Compensation 50 - 0.0% 705.27 Other Benefits - - 10 - Total Personnel 1,700 3,000 1,335 44.5% 1,7014 Operations & Maintenance 705.32 Contract Services 4,740 65,200 72,000 110.4% 64,000 705.51 Other Services 244,500 416,000 249,000 59.9% 225,000 705.53 Services & Supplies - 100 - 0.0% - 705.55 Advertising 100 0.0% 705.56 Office Supplies - 100 0.0% 705.95 Transfers Out 28,321 118,150 308,463 261.1% Description: This fund was set up to account for the housing activities in Project Area 1 of the Housing Authority. The Housing Authority was formed to promote and provide quality affordable housing Funding Sources: Revenues are received from rents received from housing tenants. Fund Balance: Fund Balance is projected to be $2,964,467 at June 30, 2014. However, it should be noted that a significant portion of fund balance is not liquid. Approximately $550,000 is available for appropriation. 125 Amended Adopted Code Description Actual Budget Estimated % Budget 2011-12 2012-13 2012-13 Received 2013-14 Revenues: 331.01.00 Federal Government Assistance WSA 489,153 451,400 426,771 94.5% 627,200 331.01.01 Interest Rate Subsidy 46,908 46,800 - - 341.30.00 Miscellaneous Revenue - - 13,875 - 360.50.02 Miscellaneous Revenue WSA 2,202 3,700 4,200 113.5% 4,200 362.10.00 Nonallocated Interest Income 600 1,090 2,010 184.4% 2,800 363.25.03 Rental Income 179,747 163,300 163,300 100.0% 391.00.00 Extraordinary Gain on RDA Dissolution 7,110,645 - - - 391.00.00 Transfers In 18,141,988 17,939,498 - Total Revenues 7,829,255 18,808,278 18,549,654 98.6% 634,200 Expenditures: Personnel 706.10 Salaries &Wages 1,700 2,700 1,325 49.1% 1,700 706.20 Employee Benefits - 250 - 0.0% - 706.25 Workers Compensation 50 - 0.0% 706.27 Other Benefits - 10 Operations & Maintenance 706.32 Contract Services 706.51 Other Services 706.53 Services & Supplies 706.55 Advertising 706.56 Office Supplies 706.95 Transfers Out 706.82 Washington Street Apts. Loans -Principal 706.83 Washington Street Apts. Loans -Interest 4,740 - - - 244,500 360,710 300,000 83.2% 352,600 - 100 64 64.0% - 100 64 64.0% - 100 64 64.0% 28,321 24,972,905 24,972,905 100.0% 46,782 46,782 100.0% 193,000 192,973 192,973 100.0% 188,600 I Total Expenditures 585,143 25,576,670 25,514,187 99.8% 735,900 1 Description: This fund was set up to account for the housing activities in Project Area 2 of the Housing Authority. The Housing Authority was formed to promote and provide quality affordable housing. Funding Sources: Revenues are received from rents received from housing tenants. Fund Balance: Fund balance is projected to be $1,044,438 at June 30, 2014. 126 General City of La Quinta MISCELLANEOUS STATISTICS Fiscal Year 2013 - 2014 Date of Incorporation May 1, 1982 Form of Government Council -Manager Classification Charter City Area (in square miles) 35.16 Population 38,075 Average Household Income Average Household Size 2.57 Number of Full -Time Employees 70 Fire Protection Number of Fire Stations 3 Number of Sworn F/T Fire Fighters 24 Police Protection Number of Sworn Sheriff Officers 37 Streets, Parks and Sanitation Miles of Streets (in lane miles) 129.0 Park Sites 15 Parkland Acres 212.45 Miles of Bike Paths 4.5 18-hole Public Golf Courses 1 Education Facilities Elementary Schools 3 Junior High (Middle) Schools 2 High Schools 1 Museums 1 Public Libraries 1 I M CITY OF LA QUINTA AUTHORIZED POSITIONS FY 2013 - 2014 DEPARTMENT AUTHORIZED TOTAL PROGRAM POSITIONS POSITIONS POSITION TITLE FY2012-2013 ADDITIONS DELETIONS CHANGES FY 2013 - 2014 GENERAL GOVERNMENT CITY MANAGER City Manager 1.00 1.00 Executive Assistant 1.00 1.00 Assistant to the City Manager 1.00 1.00 Business Analyst 1.00 1.00 Information Services Analyst 1.00 1.00 Office Assistant 1.00 1.00 TOTAL CITY MANAGER 6.00 0.00 0.00 0.00 6.00 MANAGEMENT SERVICES Human Resources/General Services Manager 1.00 1.00 Executive Assistant 1.00 1.00 TOTAL MANAGEMENT SERVICES 2.00 0.00 0.00 0.00 2.00 TOTAL GENERAL GOVERNMENT 8.00 0.00 0.00 0.00 8.00 CITY CLERK DEPARTMENT City Clerk 1.00 1.00 Deputy City Clerk 1.00 1.00 Secretary 1.00 1.00 Office Assistant 1.00 1.00 TOTAL CITY CLERK 4.00 0.00 0.00 0.00 4.00 COMMUNITY SERVICES ADMINISTRATION Community Services Director 1.00 1.00 Recreation Supervisor 0.50 0.50 Recreation Supervisor 0.50 0.50 Recreation Activities Coordinator 0.50 0.50 Senior Secretary 1.00 1.00 TOTAL ADMINISTRATION 3.50 0.00 0.00 0.00 3.50 SENIOR CENTER Recreation Supervisor 1.00 1.00 Senior Center Activities Coordinator 1.00 1.00 Senior Center Office Assistant 1.00 1.00 TOTAL SENIOR CENTER 3.00 0.00 0.00 0.00 3.00 RECREATION Recreation Supervisor 0.50 0�50 Recreation Activities Coordinator 0.50 0.50 1.00 0.00 0.00 0.00 1.00 PARK MAINTENANCE & GOLF OPERATIONS Maintenance Manager 0.25 0.25 Maintenance Worker 11 0.75 0.75 Golf and Park/Landscape Manaqer-SilverRock 0.35 0.35 TOTAL PARK MAJINT & GOLF OPER 1.35 0.00 0.00 0.00 1.35 MARKETING Recreation Supervisor 0.50 0.50 0.50 0.00 0.00 0.00 0.50 CIVIC CENTER BUILDING OPERATIONS Park Landscape Manager 0.30 0.30 Facilities Maintenance Coordinator 1.00 1.00 Facilities Maintenance Worker 1.00 1.00 TOTL CIVIC CENTER BUILDING OPERATIONS 2.30 0.00 0.00 0.00 2.30 SILVERROCK Golf and Park/Landscape Manager 0.35 0.35 MUSEUM TOTAL COMMUNITY SERVICES 12.00 0.00 0.00 0.00 12.00 Temporary Part-time Positions: Recreation Leader $9-$11 perhour Senior Recreation Leader $11 -$13 per hour FINANCE DEPARTMENT FISCAL SERVICES Finance Director 1.00 1.00 Accounting Manager 1.00 1 �00 Financial Services Assistant 1.00 1.00 Account Technician 1.00 1.00 Senior Account Clerk 2.00 2.00 Senior Secretary 1.00 1 �00 TOTAL FISCAL SERVICES 7.00 0.00 0.00 0.00 7.00 128 CITY OF LA QUINTA AUTHORIZED POSITIONS FY 2013 - 2014 DEPARTMENT AUTHORIZED TOTAL PROGRAM POSITIONS POSITIONS POSITION TITLE FY2012-2013 ADDITIONS DELETIONS CHANGES FY 2013 - 2014 Classified as Confidential pursuant to MMBA Section 3507.5 TOTAL FINANCE DEPARTMENT 7.00 0.00 0.00 0.00 7.00 COMMUNITY DEVELOPMENT ADMINISTRATION Community Development Director 1.00 1.00 Building Official/EmergencV Manager 0.50 0.50 Planning Manager 1.00 1.00 Secretary 0.85 0.85 TOTAL ADMINISTRATION 3.35 0.00 0.00 0.00 3.35 PLANNING Principal Planner 1.00 1.00 Associate Planner 1.00 1.00 Assistant Planner 1.00 1.00 Housing Coordinator 1.00 1.00 TOTAL PLANNING 4.00 0.00 0.00 4.00 BUILDING Plans Exam iner/I n spection Supervisor 1.00 1.00 Building Inspector 11 2.00 2.00 Permit Technician 3.00 3.00 TOTAL BUILDING 6.00 0.00 0.00 0.00 6.00 ANIMALICODE COMPLIANCE Animal Control/Code Compliance Supervisor 1.00 1.00 Animal Control/Code Compliance Officer 1 4.00 4.00 TOTAL ANIMAL CONTROL/CODE COMPLIAN( 5.00 0.00 0.00 0.00 5.00 EMERGENCY PREPAREDNESS Emergency Service Manager 0.50 0.50 Secretary 0.15 0.15 TOTAL EMERGENCY PREPAREDNESS 0.65 0.00 0.00 0.00 0.65 TOTAL COMMUNITY DEVELOPMENT 19.00 0.00 0.00 0.00 19.00 PUBLIC WORKS ADMINISTRATION Public Works Director / City Engineer Management Analyst TOTAL ADMINISTRATION DEVELOPMENT SERVICES Principal Engineer Assistant Civil Engineer Permit Technician TOTAL DEVELOPMENT SERVICES 1.00 1.00 1.00 1.00 2.00 0.00 0.00 0.00 2.00 1.00 1 �00 1.00 1.00 1.00 1.00 3.00 0.00 0.00 0.00 3.00 ENGINEERING SERVICES Principal Engineer 1 �00 Inspection Supervisor 1.00 Inspector 1 1.00 Signal Technician 1.00 TOTAL ENGINEERING SERVICES 4.00 MAINTENANCE & OPERATIONS Maintenance Manager 0.75 Maintenance Foreman 2.00 Maintenance Worker 11 3.25 Maintenance Worker 1 5.00 TOTAL MAINT & OPERATIONS 11.00 TOTAL PUBLIC WORKS 20.00 GRAND TOTAL ALL DEPARTMENTS 70.00 * Classified as Confidential pursuant to MMBA Section 3507.5 1 �00 1.00 1.00 1.00 0.00 0.00 0.00 4.00 0.75 2.00 3.25 5.00 0.00 0.00 0.00 11.00 0.00 0.00 0.00 20.00 0.00 0.00 0.00 70.00 129 CITY OF LA QUINTA AUTHORIZED POSITIONS - SALARY RANGE FY 2013-2014 AUTHORIZED POSITION TITLE RANGE AUTHORIZED POSITION TITLE RANGE Account Clerk 42 Golf and Park/Landscape Manager 76 Account Technician 49 Housing Coordinator 56 Accounting Manager 76 Human Resources/General Services Manager 76 Animal Control Officer 11 57 Informational Services Analyst 62 Animal Control / Code Compliance Officer 51 Maintenance Foreman 58 Assistant to the City Manager 76 Maintenance Manager 72 Assistant Engineer 1 53 Maintenance Worker 1 42 Assistant Engineer 11 58 Maintenance Worker 11 46 Assistant Planner 60 Management Analyst 68 Associate Engineer 66 Management Assistant 61 Associate Planner 65 Marketing/Economic Development Manager 71 Building and Safety Director 87 Museum Services Manager 54 Building and Safety Manager 74 Office Assistant 38 Building Inspector 1 55 Plans Examiner 63 Building Inspector 11 60 Plans Exam i ner/I nspection Supervisor 65 Business Analsyt 60 Planning Director 90 City Clerk 78 Planning Manager 84 City Manager 100 Principal Engineer 82 Code Compliance Officer 1 51 Principal Planner 73 Code Compliance Officer 11 57 Public Works Director/City Engineer 93 Community Safety Manager 74 Recreation Activities Coordinator 42 Community Services Director 87 Recreation Supervisor 54 Counter Technician 52 Secretary 45 Deputy City Clerk 58 Senior Account Clerk 45 Economic Development/Housing Manager 71 Senior Account Technician 52 Emergency Service Coordinator 65 Senior Building Inspector 65 Executive Assistant 57 Senior Center Activities Coordinator 38 Executive Secretary 57 Senior Code Compliance Officer 62 Facilities Maintenance Coordinator 54 Senior Engineer 76 Finance Director/Treasurer 93 Senior Secretary 52 Financial Services Assistant 57 Special Projects Assistant 57 Facilities Maintenance Worker 42 Traffic Signal Technician 54 130 CITY OF LA QUINTA SCHEDULE OF SALARY RANGES FY 13114 Bl-WEEKLY BASE RANGE A STEP B STEP c STEP D STEP E 30 1,155.51 1,213.29 1,273.95 1,337.65 1,404.53 31 1,184.40 1,243.62 1,305.80 1,371.09 1,439.65 32 1,213.29 1,273.95 1,337.65 1,404.53 1,474.76 33 1,243.62 1,305.80 1,371.09 1,439.65 1,511.63 34 1,273.95 1,337.65 1,404.53 1,474.76 1,548.50 35 1,305.80 1,371.09 1,439.65 1,511.63 1,587.21 36 1,337.65 1,404.53 1,474.76 1,548.50 1,625.92 37 1,371.09 1,439.65 1,511.63 1,587.21 1,666.57 38 1,404.53 1,474.76 1,548.50 1,625.92 1,707.22 39 1,439.65 1,511.63 1,587.21 1,666.57 1,749.90 40 1,474.76 1,548.50 1,625.92 1,707.22 1,792.58 41 1,511.63 1,587.21 1,666.57 1,749.90 1,837.39 42 1,548.50 1,625.92 1,707.22 1,792.58 1,882.21 43 1,587.21 1,666.57 1,749.90 1,837.39 1,929.26 44 1,625.92 1,707.22 1,792.58 1,882.21 1,976.32 45 1,666.57 1,749.90 1,837.39 1,929.26 2,025.73 46 1,707.22 1,792.58 1,882.21 1,976.32 2,075.13 47 1,749.90 1,837.39 1,929.26 2,025.73 2,127.01 48 1,792.58 1,882.21 1,976.32 2,075.13 2,178.89 49 1,837.39 1,929.26 2,025.73 2,127.01 2,233.36 50 1,882.21 1,976.32 2,075.13 2,178.89 2,287.84 51 1,929.26 2,025.73 2,127.01 2,233.36 2,345.03 52 1,976.32 2,075.13 2,178.89 2,287.84 2,402.23 53 2,025.73 2,127.01 2,233.36 2,345.03 2,462.28 54 2,075.13 2,178.89 2,287.84 2,402.23 2,522.34 55 2,127.01 2,233.36 2,345.03 2,462.28 2,585.40 56 2,178.89 2,287.84 2,402.23 2,522.34 2,648.46 57 2,233.36 2,345.03 2,462.28 2,585.40 2,714.67 58 2,287.84 2,402.23 2,522.34 2,648.46 2,780.88 59 2,345.03 2,462.28 2,585.40 2,714.67 2,850.40 60 2,402.23 2,522.34 2,648.46 2,780.88 2,919.92 61 2,462.28 2,585.40 2,714.67 2,850.40 2,992.92 62 2,522.34 2,648.46 2,780.88 2,919.92 3,065.92 63 2,585.40 2,714.67 2,850.40 2,992.92 3,142.57 64 2,648.46 2,780.88 2,919.92 3,065.92 3,219.21 65 2,714.67 2,850.40 2,992.92 3,142.57 3,299.69 66 2,780.88 2,919.92 3,065.92 3,219.21 3,380.18 67 2,850.40 2,992.92 3,142.57 3,299.69 3,464.68 68 2,919.92 3,065.92 3,219.21 3,380.18 3,549.18 69 2,992.92 3,142.57 3,299.69 3,464.68 3,637.91 70 3,065.92 3,219.21 3,380.18 3,549.18 3,726.64 71 3,142.57 3,299.69 3,464.68 3,637.91 3,819.81 72 3,219.21 3,380.18 3,549.18 3,726.64 3,912.98 73 3,299.69 3,464.68 3,637.91 3,819.81 4,010.80 74 3,380.18 3,549.18 3,726.64 3,912.98 4,108.62 75 3,464.68 3,637.91 3,819.81 4,010.80 4,211.34 76 3,549.18 3,726.64 3,912.98 4,108.62 4,314.06 77 3,637.91 3,819.81 4,010.80 4,211.34 4,421.91 78 3,726.64 3,912.98 4,108.62 4,314.06 4,529.76 79 3,819.81 4,010.80 4,211.34 4,421.91 4,643.00 80 3,912.98 4,108.62 4,314.06 4,529.76 4,756.25 81 4,010.80 4,211.34 4,421.91 4,643.00 4,875.15 82 4,108.62 4,314.06 4,529.76 4,756.25 4,994.06 83 4,211.34 4,421.91 4,643.00 4,875.15 5,118.91 84 4,314.06 4,529.76 4,756.25 4,994.06 5,243.76 85 4,421.91 4,643.00 4,875.15 5,118.91 5,374.86 86 4,529.76 4,756.25 4,994.06 5,243.76 5,505.95 87 4,643.00 4,875.15 5,118.91 5,374.86 5,643.60 88 4,756.25 4,994.06 5,243.76 5,505.95 5,781.25 89 4,875.15 5,118.91 5,374.86 5,643.60 5,925.78 90 4,994.06 5,243.76 5,505.95 5,781.25 6,070.31 91 5,118.91 5,374.86 5,643.60 5,925.78 6,222.07 92 5,243.76 5,505.95 5,781.25 6,070.31 6,373.82 93 5,374.86 5,643.60 5,925.78 6,222.07 6,533.17 94 5,505.95 5,781.25 6,070.31 6,373.82 6,692.52 95 5,643.60 5,925.78 6,222.07 6,533.17 6,859.83 96 5,781.25 6,070.31 6,373.82 6,692.52 7,027.14 97 5,925.78 6,222.07 6,533.17 6,859.83 7,202.82 98 6,070.31 6,373.82 6,692.52 7,027.14 7,378.50 99 6,222.07 6,533.17 6,859.83 7,202.82 7,562.96 100 0.00 0.00 0.00 0.00 7,650.00 131 City of La Quinta Gann Limit Appropriation Calculation IFY 2012/2013 Year (1) ($) Prior Year Gann Limit (2) City's Previous Years Population (3) City's Current Years Population (4) Population % Change (5) U.S. CPI Annual % Change (6) % Change in Local Non -Residential Construction (7) % Change In Per Capita Income (8) ($) Current Year Gann Limit (9) ($) Compliance Amounts 91-92 12,505,953 11,827 12,932 9.34% N/A 0.09% 4.14% 14,240,507 3,602,829 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(l) 1.35% N/A N/A -2.54% 88,404,325 30,055,388 11-12 88,404,325 37,307 37,836(l) 1.42% N/A N/A 2.51% 91,910,124 29,884,568 1 2-13 91 ' 910 ' 124 37,688 38,075(2) 1.03% N/A N/A 3.77% 96,357,500 31,954,838 13-14 1 96,357,500 38,190 38,401 (2) 0.55% N/A N/A 5.12% 101,848,105 33,412,900 The Gann Limit is adjusted annually by multiplying the "Prior Year Gann Limit" (column 1) by the "% Change in Population" (column 4) and then by the greater of the "% Change in New Local Non-residential Construction or % Change in California Per Capita Income" (column 6 or 7). This Gann adjustment figure is then added to the prior year's limit amount to obtain the current year Gann limit amount in column 8. The U.S. CPI factor (column 5) was used in place of the non-residential construction (column 6) amount and the lower of the two factors, the U.S. CPI or Per Capita Income, for the calculation prior to FY 1990-91. The City has elected in column (2) and (3) to use the City population method versus the change in County population. (1) The population for FY 2010/2011 and FY 2011/2012 are adjusted to the Federal 2010 Census counts. (2) The previous population is furnished by the Department of Finance. The Shaded boxes indicate the calculation factor that was used to calculate that years Gann Limit. 132 GANN LIMIT ANALYSIS 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 the City of La Quinta for Fiscal Year 2013/2014 is $101.8 million. "Proceeds of taxes" are projected to be $33.4 million in Fiscal Year 2013/2014 allowing the City a margin of $68.4 million. On the graph on the following page, the highest bars represent the spending limit and the lower bars represent the appropriation of taxes, for the last fifteen years. 133 120,000,000 100,000,000 40,000,000 20,000,000 El CITY OF LA QUINTA SPENDING LIMIT VERSUS APPROPRIATION OF PROCEEDS OF TAXES 99- 00- 01- 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 1 MSpending Limit OAppropriation of Proceeds of Taxes I 134 GLOSSARY OF BUDGET TERMS The following is a list of commonly used financial terms: ALLOCATE - To divide a lump -sum appropriation which is designated for expenditure by specific organization units and/or for specific purposes, activities, or objects. APPROPRIATION - An authorization made by the council which permits the City to incur obligations and to make expenditures of resources. ASSESSED VALUATION - A dollar value placed on real estate or other property by Riverside County as a basis for levying property taxes. ASSET - Anything having commercial or exchange value that is owned by a business, institution or individual. AUDIT - Conducted by an independent Certified Public Accounting (CPA) Firm, the primary objective of an audit is to determine if the City's Financial Statements present the City's financial position fairly and results of operations are in conformity with Generally Accepted Accounting Principles (GAAP). BALANCED BUDGET - A budget in which planned expenditures do not exceed projected funds available. BALANCE SHEET - A financial statement reporting the organization's assets, liabilities and equity activities. BUDGET - The document created by the staff and approved by the City Council which establishes the broad policy guidance on the projection of revenues and the allocation toward various types of expenditures. BUDGET CALENDAR — This is a schedule of the dates which is followed in the preparation, adoption, and administration of the budget. BUDGET MESSAGE - Included in the opening section of the Financial Plan, the Message provides the Council and the public with a general summary of the most important aspects of the document, changes from the previous fiscal years, and the views and recommendations of the City Manager. CONSUMER PRICE INDEX (CPI) - A measure used to reflect the change in the price of goods and services. CONTINGENCY - An appropriation of funds to cover unforeseen events that occur during the fiscal year such as flood emergencies, Federal mandates shortfalls in revenue, and similar eventualities. 135 L W GLOSSARY OF BUDGET TERMS, CONTINUED CONTINUING APPROPRIATION -Funds committed for a previous fiscal year expenditure which were not spent in the year of appropriation, but are intended to be used in the succeeding year. CONTRACTUAL SERVICES - Services rendered to City activities by private firms, individuals or other governmental agencies. Examples of these services include engineering, law enforcement, and city attorney services. DEPARTMENT - A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area. DESIGNATED FUND BALANCE - A portion of unreserved fund balance designated by City policy for specific future use. ENCUMBRANCE - The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. EXPENDITURE - The outflow of funds paid for goods or services obtained. FEES FOR SERVICES - Charges paid to the City by users of a service to help support the costs of providing that service. FISCAL YEAR - The fiscal year is defined as the beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year. FIXED ASSETS — Fixed Assets are assets of a long-term nature such as land, buildings, machinery, furniture, and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5000. FRANCHISE FEE - A franchise fee is charged for the privilege of using public right-of-way and property within the City for public or private purposes. The City currently accesses franchise fees on cable television, utilities, and trash collection contractors. FUND - An accounting entity that records all financial transactions for specific activities or government functions. The generic fund types used by the City are- General, Special Revenue, Capital Project, Debt Service, Enterprise, and Internal Service Funds. FUND BALANCE — Fund Balance is the excess of current assets over current liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses. 136 GENERAL FUND - The General Fund is the primary operating fund of the City. All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose. GOAL - A goal is a statement of broad, direction, purpose, or intent. GRANT -Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity, or facility. INFRASTRUCTURE - Fund contributions of cash or other assets from development oriented applicants used for the City's basic system of its physical plant, (i.e., streets, water, sewer, public buildings and parks). INVESTMENT REVENUE — Investment Revenue that is received as interest from the investment of funds not immediately required to meet cash disbursement obligations. JOINT POWERS AUTHORITY (J.P.A.) - A joint venture that is comprised of two or more governmental entities sharing the cost of providing a public service. LIABILITY - A claim on the assets of an entity. LINE -ITEM BUDGET - A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with the amount budgeted for each specified category. The City uses a program rather than line -item budget, although detail line -item accounts are maintained and recorded for financial reporting and control purposes. MUNICIPAL - In its broadest sense, municipal is an adjective which denotes the state and all subordinate units of government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local governments. OPERATING BUDGET — This is the portion of the budget that pertains to daily operations providing governmental services. PERSONNEL SERVICES - Costs associated with providing the staff necessary to provide the desired levels of services. Included in personnel services are both salary and benefit costs. POLICY - A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principal. 137 PROGRAM - A grouping of activities organized to accomplish basic goals and objectives. PROGRAM BUDGET — This is a budget that focuses upon the goals and objectives of an agency or jurisdiction. PROPERTY TAX - A statutory limited tax levy which may be imposed for any purpose. QUARTERLY BUDGET REPORT — This is a comprehensive report providing an update of the City's financial position. RESERVE - An Account used to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. REVENUE - Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income. RISK MANAGEMENT — This is an organized attempt to protect an organization's assets against accidental loss in the most cost-effective manner. SALES TAX - A tax on the purchase of goods and services. SPECIAL ASSESSMENT - A compulsory levy made against certain properties to defray part or all of the costs of a specific improvement or service deemed to primarily benefit those parties. (Special Assessments are also known as benefit fees.) SPECIAL REVENUE FUNDS - Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. SUPPLIES AND SERVICES - A general category used for clarifying expenditures for various supplies and services which are normally used within a fiscal year. TRUST AND AGENCY FUNDS - Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. USER FEES - The payment of a fee for direct receipt of a service by the party benefiting from the service. 138