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FY 2014/2015 Budgeto� I� �ypmla Dour. 0 u u uimllp 20"" � m /2C)""'1,5 I training,From morning to night we use our CITY OF LA QUINTA Fiscal Year 2014-2015 Budget Table of Contents Section Page 1. Listing of Public Official ......................... ........ ....................,.........,.............1 II. Staff Reports A. June 17th, 2014 (Budget Adoption) ................ ......... ........ 3 B. June 3'd, 2014 ....................................... ..........,......,...,..,................... ........... .13 C. May 20th, 2014.................................................................................................17 I'll. Budget Process & Policies A. Budget Process ......................... ..............................................................25 B. Budget Format.................................................................................................26 C. Budget Controls ..................................,..................,........,.......,,.........28 D. Budget Policies..................................................... .......» ....,.,...................,29 IV. Budget Summaries & Charts A. General Fund Overview...................................................................................31 B. General Fund Expenditure Summary..............................................................32 C. Chart of General Fund Expenditures by Category...........................................33 D. Fund Balance Projections (All Funds)................................................,,4.,.........34 E. Schedule of Transfers.............................................................................................37 F. Schedule of Reimbursements..........................................................................38 G. Organizational Chart........................................................................................39 H. List of Budgeted Positions...............................................................................40 1. Description of Funds ......................... ................ ..............................................42 V. Revenues A. Schedule of General Fund Revenues ................. .............. .... ......... ............ .... ...45 B. Chart of General Fund Revenues by Category................................................49 C. Description of Revenue Sources......................................................................50 D. Schedule of Non -General Fund Revenues.......................................................55 VI. General Government Budgets A. City Council.....................................................................................................61 B. City Manager...................................................................................,,....63 C. City Attorney....................................................................................................65 D. Human Resources............................................................................................67 E. City Clerk .... ................ .......... ..... ........ ..,.... ....... ......... ...,.,... ,......, ,.,..,.....,..,...69 CITY OF LA QUINTA Fiscal Year 2014-2015 Budget Table of Contents Section Page VII. Community Services A. Administration ....... ......................................................... ...,............ ........... 73 B. Senior Center ............................ ..................,,...... ............. ,...,........ .77 C. Recreation Programs ................. .................. ....... ......... ......... ................78 D. Library- ........ ........ --- ......... ................. ......... ................. ..,.............79 E. Park Maintenance .. ........ ......,.,..,.................,.............. ....,,...............,...,80 F. Museum ......................................... ............ --- .... ......... ,.. ,..,.....,,.. ,,.........,.81 G. Marketing & Community Relations ....... ....... ......... ......... ..«.,.., .,...,.....,,..,.82 H. Public Buildings ............................................................. ......... ...............83 VIII. Finance & Central Services A. Finance ........................... .......... ..............................................................85 B. Central Services .............................................................. ........ .................88 IX. Public Safety A. Police ................................... .............. ................. ..................... .. ............89 B. Fire .......................................................................,,.............., .,......... ...... 92 X. Community Development A. Administration ................................ ...................................... --- ............. ,..,... 95 B. Planning.....— ... .............................. .. .......................................................99 C. Building ................................................ ................ ............,.................,,..100 D. Code Compliance/Animal Control....... ... ...... -- ...... ...... ............. 101 E. Emergency Services .................. ................... ................. ........................102 XI. Public Works A. Administration ........................ ...................., ,..,.............. .........,..,,,103 B. Development Services.........--. ................................................................106 C. Streets.. ... ........ -- .................................................... ....................107 D. Lighting & Landscaping. ... ............ ................... ..................................108 E. Engineering Services........ .. .................... ........ ......... ......... ,....109 XII. Special Revenue Funds A. Library Fund ..................... ... ... ................................... ..... ......... ...............111 B. Gas Tax ................... ......................... .. ................... .............. .................. ,.112 C. Lighting & Landscaping AD............................................................................113 D. Coachella Valley Violent Crime Task Force... .... ........ — ... -- ... --.114 E. Quimby...............a....,..........a.,........... .,.,...... ... ,...,.....,............... ..... ,,..,.,..,.115 CITY OF LA QUINTA Fiscal Year 2014-2015 Budget Table of Contents Section Page F. AB 939..— .... ..... ......116 G. Measure A ... .......................................—.. .... ......................... ...... ,....... ..117 H. South Coast Air Quality Management ...........................................................118 I. Congestion Management Air Quality Grant (CMAQ) ....................................119 J. Art in Public Places.........................................................................................120 K. La Quinta Public Safety Officer......................................................................121 L. Federal Assistance Fund................................................................................122 M. State Law Enforcement Block Grant—,--- ........... ........ ..,,...,...,,123 N. Justice Assistance Grant ........... ........ .......... ......... ............... ...........,..,...,.124 XIII. Capital Projects Funds A. Transportation Development Impact Fees....................................................125 B. Parks & Recreation Development Impact Fees.............................................126 C. Civic Center Development Impact Fees .........................................................127 D. Library Development Impact Fees.................................................................128 E. Community Center Development Impact Fees .............................................129 F. Street Facility Development Impact Fees......................................................130 G. Park Facility Development Impact Fees .........................................................131 H. Fire Protection Development Impact Fees....................................................132 I. Summary of Capital Improvement Projects ..................................................133 XIV.. Internal Service Funds A. Equipment Replacement...............................................................................135 B. Information Technology................................................................................136 C. Park Equipment & Facilities...........................................................................137 XV. Enterprise Funds A. SilverRock Resort Operating Fund.................................................................139 B. SilverRock Resort Reserve Fund....................................................................140 XVI. Successor Agency A. Successor Agency............................................................................................141 B. Successor Agency Administration Fund., .... ......... ........ ,.,......,.142 XVII. Housing Authority & Financing Authority A. Housing Authority..........................................................................................143 B. Financing Authority.........................................................................................145 CITY OF LA QUINTA Fiscal Year 2014-2015 Budget Table of Contents Section XVIII. Supplemental Information Page A. Miscellaneous Statistics..................................................................................147 B. Authorized Positions .................................................... .................................148 C. Salary Ranges ......... .................. .............. .. ........................... ...............149 D. Gann Limit Calculation..................................................................,.............151 E. Independent Auditor's Approval of Gann Limit .......................... — .... ........... 153 F. Glossary of Budget Terms..............................................................................157 Kristy Franklin Mayor Pro -Tem Linda Evans Councilwoman Kathy Jenson, City Attorney Rita Conrad, Finance Director City of la Quinta Fiscal Year 2014/15 Adopted Budget City Officials Don Adolph Mayor Frank Spevacek City Manager Les Johnson, Community Development Director 1 Terry Henderson Councilwoman Lee Osborne Councilman Susan Maysels, City Clerk Ed ie Hylton, Community Services Director Tim Jonasson, Public Works Director r t , 7ji„ '��, r If i THIS PAGE INTENTIALLY LEFT BLANK w CITY / SA / HA / FA MEETING DATE: June 17, 2014 AGENDA CATEGORY: ITEM TITLE: ADOPT RESOLUTION TO APPROVE BUSINESS SESSION: 1 FISCAL YEAR 2014/2015 CITY OF LA QUINTA BUDGET AND ESTABLISH THE CITY'S CONSENT CALENDAR: APPROPRIATION LIMIT STUDY SESSION: PUBLIC HEARING: RECOMMENDED ACTION: Adopt a Resolution approving the Fiscal Year 2014/2015 City of La Quinta Budget and establish the City's appropriation limit. EXECUTIVE SUMMARY: • The Fiscal Year (FY) 2014/2015 Proposed Budget consists of the City, Successor Agency, Housing Authority and Financing Authority budgets. • The proposed budget, presented at the May 20, 2014 City Council meeting, projected $36,125,620 in General Fund revenue, $35,649,126 in planned expenditures, and a budget surplus of $476,494. • Subsequently, staff recommended $48,140 in supplemental requests and Council added items totaling $350,000 to be included in the final budget, for a total of $398,140 additional expenditures. • Staff is recommending additional modifications, which lowers the $398,140 in requests to $298,140. • Should the Council adopt the budget with these recommendations, the remaining budget surplus would be reduced from $476,494 to $178,354. FISCAL IMPLICATIONS: All Fiscal Year 2014/2015 revenues, operational appropriations and capital project funding are included in the Proposed FY 2014/2015 Budget, which projects General Fund revenues of $36,125,620, planned expenditures totaling $35,947,266, and an estimated operating surplus of $178,354. 3 General Fund Reserves The Budget does not include the use of existing General Fund reserves. The General Fund reserves for June 30, 2015 are estimated to be as follows: Total Reserves: Less: Non Spendable: Less: Designated for Specific Use: Less: Emergency Reserves: Less: Cash Flow Contin enc. * Unassigned/Remaining $94.6 million ($65.2) million (receivables/land for resale) ($ 5.4) million (retiree health, specific projects) ($16.5) million (35% of expenditures + $4 million) ($ 2.9) million (8.25% of expenditures) $ 4.6 million Note: This does not include the expected budget surplus of $178,354. If Council does not designate this surplus for specific items, the remaining surplus would bring the total unassigned fund balance to $4.78 million. *The "unassigned' fund balance is reserves not designated for a specific purpose. They cannot be used without Council approval. BACKGROUND/ANALYSIS: The FY 2014/2015 Proposed Budget was introduced at the May 20, 2014 City Council meeting and a follow-up budget report was presented at the June 3, 2014 meeting. At that time, the Council directed staff to include the following in the Final Budget: • $12,000 to restructure City Manager's Office: Upgrade Community Services Director to Deputy City Manager Reclassify Senior Secretary to Human Resources Assistant Reclassify Executive Assistant to Content Editor/Writer • $9,800 to rent Colonel Mitchell Paige Middle School multipurpose room • $11,340 for part-time staff at Wellness Center (extended hours) • $3,000 for part-time staff at Franklin Elementary to hold for classes until Wellness Center is open • $2,000 for dog park over -seeding • $10,000 for tree pruning • $100,000 to increase economic development and marketing budgets 4 • $20,000 to increase community grants funding (for a total of $60,000) • $50,000 to assist homeless shelters • $120,000 for employee compensation adjustments 5100,000 for insurance reserves Council also directed staff to reduce the budget for the Coachella Valley Economic Partnership membership from $50,000 to $10,000. These changes added $398,140 to the projected expenditures with a surplus of $78,354. Other Considerations The Executive Team subsequently reviewed the final budget expenditure program. This review surfaced the following recommendations: ➢ Rescind recommendation to dedicate $100,000 to an insurance reserve. Staff still recommends establishing an insurance reserve fund; however, rather than contributing start-up monies, staff recommends funding reserves over time with future savings from reduced insurance premiums, rebates and/or refunds. The rationale is to reserve a greater amount of the projected surplus for unanticipated expenditures that may arise during FY 2014/15. ➢ Establish position of Business Analyst in the Finance Department and delete vacant Assistant Planner position in Community Development Department. The Community Development Department does not see the need for this position in the near term since their current demand is to process building permits and not planning entitlements. If the need arises for additional staff to handle entitlements, staff believes that it can be handled thorough contract services. (There is no increase to General Fund expenditures as a result of this recommendation.) The Finance Department has experienced a number of significant changes in the last two years including the implementation of a new financial software system; increase in professional/technical level work related to the dissolution of the Redevelopment Agency and related required financial reporting; and, increased professional/technical level work related to Governmental Accounting Standards Board changes. Additionally, there are critical areas in the Finance Department requiring cross -training, primarily payroll and accounting -related functions. After assessing the needs of the department, rather than requesting to re-establish the Senior Accounting 5 Technician position, the addition of a Business Analyst is recommended. This addition will allow for a reallocation of duties within the department to address the lack of cross training and back-up. Additionally, it will assist the City in fully realizing the potential of the new financial system; provide professional/technical level support for the department; assist in providing enhanced customer service and information to departments; and assist in providing a better level of fiscal analysis to the City Manager and Council. Should the Council approve aforementioned recommendations, the General Fund budget surplus would be as follows: $ 78,354 surplus as of June 3, 2014 Study Session $100,000 rescind $100,000 start-up funds for insurance reserves $178,354 Revised Projected Surplus Note: Should the recommended staffing changes be approved, staff will return to Council with recommendations to create and or amend job descriptions. Appropriations Limitation Calculation (Gann Limit) Annually, the City is required to prepare the Gann Limit in accordance with Article XIIIB of the State Constitution. The Gann initiative limits growth in government spending to changes in population and inflation. The Gann Limit for FY 2014/2015 is $103,249,837. The amount subject to the Gann Limit is $35,982,642; therefore, the City is significantly below the limit by a margin of $67,267,195. Staff prepared and submitted the report for City auditors review. The auditors completed their review and issued their report (Attachment 1), which included verifying the calculation performed by the City for FY 2012/2013. (The FY 2013/2014 calculation will be reviewed as part of the FY 2013/14 year-end audit). The auditors concluded that the Gann Limit was calculated in accordance with Article XIIIA of the California Constitution and did not report any negative findings. Continuin wA_ppropriations/Encumbrance Carr overs The list of estimated continuing appropriations (Attachment 2) and encumbrance carryovers reflect City commitments to projects, services or purchases that were made in FY 2013/14 but were not completed, fulfilled, or paid for by the end of the fiscal year. The unexpended funds from FY 2013/2014 remain available but Council approval is needed to re -appropriate them for use in the following fiscal year (since technically all appropriations lapse at the end of the fiscal year). An item is place on the encumbrance carryover list if a purchase order and/or contract has been issued to a specific vendor for the item. Items are place on the continuing appropriations list when a purchase order or contract has not been issued but the funds were budgeted for a specific purpose. When the Council originally approves a budget for a project, all funds needed might be budgeted C: although the timeframe to complete the project may actually extend into the next fiscal year. General Fund encumbrance carryovers total approximately $12,600 and estimated General Fund continuing appropriations total $506,650. Next Steps Upon adoption of the FY 2014/2015 Budget, staff will revise the Proposed Budget to include items approved during the June 17, 2014 Council meeting and print and distribute the final adopted budget. ALTERNATIVES: Council may further adjust the various appropriations. Report prepared by: Rita Conrad, Finance Director Report approved for submission by: Frank J. Spevacek, City Manager Attachments: 1. Appropriations Limitation Calculation (Gann Limit) 2. FY 2013/2014 Continuing Appropriations/Encumbrances 7 RESOLUTION NO. 2014 - 029 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, ESTABLISHING- THE CITY'S APPROPRIATION LIMIT FOR FISCAL YEAR 2014/2015 AND APPROVING A BUDGET FOR FISCAL YEAR 2014/2015 WHEREAS, each year the La Quinta City Council adopts a Budget for Revenues and Expenditures for the upcoming Fiscal Year; and WHEREAS, the City Council desires to make provisions for a level of services commensurate with the needs of the City; and, WHEREAS, .the City Council has reviewed said budget and has had several public -meetings to receive public input; and WHEREAS, the City Council has, after due deliberation and. consideration, made such amendments in the proposed budget as it considers desirable; and WHEREAS, Section 7910 of the Government Code of the State of California provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year; and WHEREAS, Section 7902(b) of the Government Code sets forth the method for determining the said appropriations limit, to be based upon the limit applicable for the prior fiscal year and adjusted for changes in the cost -of -living and in City population. NOW, THEREFORE, BE IT RESOLVED by the City of La Quinta to adopt, as follows: SECTION 1. The appropriations limit for the City of La Quinta established in accordance with Section 7902(b) of the California Government Code, for Fiscal Year 2014/2015 is $103,249,837. SECTION 2. It is hereby found and determined that in compliance with Government Code Section 7910, the documentation used in the determination of said appropriations limit for Fiscal Year 2014/2015 was available to the public in the Finance Department of the City and in the Office of the City Clerk at least fifteen days prior to this date. SECTION 3. The Fiscal Year 2014/2015 Budget which is on file with the City Clerk is hereby approved. H. Resolution No. 2014-029 Budget Approval FY 2014/2015 Adopted June 17, 2014 Page 2 SECTION 4. The Successor Agency to the Redevelopment Agency agrees to the reimbursement to the City for services performed by the City on behalf of the Agency. Such reimbursement, as computed and included in the budget document, shall include salary, salary related costs, direct costs, and indirect overhead costs. SECTION 5. Continuing Appropriations which remain unspent and were authorized by Council in Fiscal Year 2013/2014 are approved in the Fiscal Year 2014/2015 Budget in an amount not to exceed $694,468. Of this amount, $506;650 is in General Fund Continuing Appropriations and will be offset by $71,415 in grant funding (Exhibit A). SECTION 6. Encumbrances for Fiscal Year 2013/2014 for committed appropriations are approved in the Fiscal Year 2014/2015 Budget in an .amount not to exceed $30,698. (Exhibit A). .SECTION 7. Budget adjustment procedures are approved as follows: A. Additional appropriations and the transfer of cash or unappropriated fund balance from one fund to another shall be made only upon City. Council approval. B. Transfers of budgeted appropriations between divisions or capital projects shall be made only upon City Council approval. C. Transfers of budgeted appropriations between accounts within a division or capital project may be made with the approval of the City Manager or his designee. D. Prior year budget continuing Appropriations and Encumbrances for unexpended capital project appropriations remaining from uncompleted prior year capital projects shall be made with City Manager approval. These carry-over appropriations are for prior year Council approved capital projects and shall not exceed the approved project budget.. SECTION 8. The City Council, recognizing the need for maintaining Fund Balance reserves has established a General Fund Cash Flow Reserve for Fiscal Year 2014/2015 of 8.25% of the Fiscal Year 2014/2015 budget which amounts to $2,875,781 for Fiscal Year 2014/2015, and has also established a General Fund Emergency Reserve for Fiscal Year 2014/2015 of 35% of the Fiscal Year 2014/2015 budget plus $4,000,000 which amounts to $16,581,543. The two aforementioned reserve categories cannot be appropriated without the explicit approval of the City Council. D Resolution No. 2014-029 Budget Approval FY 2014/2015 Adopted June 17, 2014 Page 3 SECTION 9. The City Manager shall render a monthly report to the City Council on the status of City operations as it relates to the approved budget and any amendments thereto. PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City Council held on this 17th day of June, 2014, by the following vote: AYES: Council Member Evans, Franklin, Osborne, Mayor Adolph NOES: Council Member Henderson ABSENT: None ABSTAIN: None DN ADOPVK' Mayo City of La Quinta, California ATTEST: SUSAN MAYSELS, Ci Clerk City of La Quinta, California (CITY SEAL) APPROVED AS VYFORM: ATHEf INE fNSON, City Attorney of La QuintCalifornia 10 City oftaQulntEXHIBIT A Quintet Fiscal Year 2013/2014 Continuing Appropriations/Encumbrances - Note 1 W614 Ing De dutl(trra artment A000unt Descr tion 1 k"L �..'t',wrrrkatarnTta I otnl n W m i0l aoogti95tw r s6 s Com..,.,..... , r everw� � �Mrr COP ,..101 a1OO4ss00tiinln (from fAG) ...__a. _.. Total ., ._ City Manager 101-1002-W101 Administrative (Fox Lawson Study) .22,000 22,000 101-1002.60101 Administrative (Actuarial Valuation) 3,000 3,000 101-1002-60103 Professional (Police Services Study)75 COO 50. (6a (Scanning ) 10000 ., .._.... .0000 . ��M,.�....... SeNlces City e 1 7 01-1005.60103 Professional Scannlr 10004 Fire 101-2002-80101 AMRCornpllance Total 69281. .�....,, 35791, .�....-.-.-.cum, ..._m...�.�...�,-,. 3 Community Services 1013001 60532 Coachella Valley Rescue Mission 50,000 50,000 101-3003.60420 Operating Supplies (DSl1SD Rental Fees) 3,100 3,100 101-3005-50104 'Consultants (SalesTaxSt ) 30,wo 30000 101-3008-60665 Maintenance Other Equipment (Signs) 23.000 ry mm m�W m = ..w,,,.. ,._..-...� ,., -.. ........ Tota Police 101-2001-6U178 Robbery Prevention 41,064 41,064 101-2001-60178 Burglary Prevention 24,163 24,163 101-2001-60180 Justice Assistance Grant $,540 3,540 10i -2001-6W75 Special Enforcement Funds 12,000 12,000 80,767 Tole! 80 76T Community Development Administration 1016001°50103 Professional -General Plan Consistency 6,937 6.937 .Planning MI -6002-60103 Professional -Terra Nava 23,535 23,535 '.Code 'I01 -51071 County of Riverside Field Services Contract .0,030 38 5502 Public Works Administration 101-700"0104 GovernrnentOutreach. - PO#1751 3,000 3,000 101-7001-60104 D104 Consu L9 56 DUO _...-,�,.. , '', 3 .. Subtotal ITIT54 3 000 5 Development Services 101-7002-60183 MapPPCan Checking 11,000. 11,000 101-7002.60103 Professional 5,000 5,000 101-700260104 Consultants 15,000 15,000 101-7002-80100 Innovative Document Solutions - PO#1752 Subtotal _,m, 31 000 Streets Maintenance 101-7003-,%490 Asphalt 3,000 3,000 101-7003-60141 Street Striping 20,000 2. 10i-7003-60431 Materials 6 p00 Subtotal 0, ..-....w ....... .._...,�..� .se.. ........._ 29000 .,,..-.,-..... _..._.... .28000,. Lighting A Landscape 101-7004FC673 'Palm Trees 13 000 13000 Subtotal w.-..� 1 001 ..:..... _.. -�.. .-...-_,.: -MAR, Engineering Services101-70 104 Contract Services 36000 ..-_ 38.t�0 Subtotal 36 CM 38,Tota 61 OPR- 12,600 000.,.�7,„:.a., 3.,...04.., .Total General FunQ 0D8 B�,V 7,w COPS 212-0000-43115 COPS Grant (53,623) (53,623) 212-0000-99900 ut( __...W...Fund) f53 623 85r7Z7 c 11 604IT 0 Transfer Out to General Fund) JAG 213-000043120 JAG Grant (6,168) (6,188) 21 "000-9MO Transfer Out (to General Fund) 6186 6166 Total ... 61811 6188 AB 939 221-tXM-33220 Disposal/Landgil Fees 2000. _.,.... 2 W0°o _..,.,�...,.»-....... ,.... �, ... ....,,...,.,,_ ,....,... 2000 2000. }lousing Authority 241-9101.610103 Professional -Becky Caha 15 3R5 � 15365 Total SiiverRock 601-0000-60214 Orange Coast j eU ieum Equ pment PO# 1712 6,611 6,611 801.000060214 Orange Coast Petroleum Equipment PO# 1713 9,286 .,. , � 9,286 Total 16,x 98 18' barn°�B f'c,nd ._. .,........... „ ..�.._„s ".....1,....., ,� µ ,.., .. ..._ -.._ .�...._ . __..453-s024.-�O_..�601 cU - _ant-Lrl[Y S�Fpu6 ot,,wo Grand Total _ ...... m 694,468 (a"# 8 f 7),; ..- ..,' 30.698 W,974 Rbc'u9m1 @hompiwrnatlrm� auJramuutr'w�-- 1 9rorarnu,r, l9atM'sd wJ41 bar alnirrrr�l In rel�As� arlu^3Y� ex ^ d�atti�' as JratirrcA 3itl„ 24Ji4lLN FIrc1 "p'wafv �'bt,+�•„,914 THIS PAGE INTENTIALLY LEFT BLANK 12 CITY / SA/ HA/ FA MEETING DATE: June 3, 2014 AGENDA CATEGORY: ITEM TITLE: DISCUSS FISCAL YEAR 2014/2015 BUSINESS SESSION: PROPOSED BUDGET — CONTINUED DISCUSSIONS CONSENT CALENDAR:. STUDY SESSION: 1 PUBLIC HEARING: RECOMMENDED ACTION: Discuss the proposed operating budget and provide staff direction regarding the supplemental budget requests, new Council project and program considerations, and how much of the projected surplus should be reserved for unanticipated expenditures. EXECUTIVE SUMMARY: • On May 20, 2014, staff presented the Fiscal Year 2014/2015 Proposed Budget to the City Council and the community. Staff also outlined that an additional Study Session would be held on June 3, 2014, with final adoption scheduled for June 17, 2014. • The Proposed Budget projected $36,125,620 in revenue, $35,716,486 of expenditures and an anticipated surplus of $409,134. Additional refinement to expenditures was done since the May 20, 2014 presentation that resulted in reducing workers compensation charges; this increases the projected surplus by $67,360 to $476,494. • The Proposed Budget also outlines $48,140 of supplemental budget requests that staff recommends the Council include in the final budget. During the May 20 Study Session, an additional $30,000 of expenditure requests were made by the La Quinta Middle School and the Black History Month event organizer; $25,000 for the La Quinta Middle School and $5,000 for the Black History Month event. 13 • Accompanying this report is the Fiscal Year 2014/2015 Preliminary Supporting Document that provides additional details on the expenditures presented in the Fiscal Year 2014/2015 Proposed Budget. FISCAL IMPACT: None. BACKGROUND/ANALYSIS: At the May 20, 2014 meeting, the City Council received a detailed presentation from the Finance Director, Department Directors, and the City Attorney and City Manager on the Fiscal Year 2014/2015 Proposed Budget. This budget proposal anticipates that overall revenues will increase by 5.1 percent and expenditures by 3.9 percent from the Fiscal Year 2013/2014 Adopted Budget. The Fiscal Year 2014/2015 spending program would result in a projected year-end budget surplus of $476,494. This projected surplus is $67,360 greater than what was presented on May 20, 2014, due to $67,360 of savings in the workers compensation charges. Attachment 1 presents the Preliminary Supporting Document for the Fiscal Year 2014/2015 Proposed Budget. The Supporting Document provides additional line item detail of each department's expenditure plan. Staff is requesting that the City Council provide direction regarding the following items during the Study Session: • Should some or all of the $48,140 supplemental budget requests be included in the final budget? • Should some or all of the $30,000 requested by the La Quinta Middle School and the Black History Month event organizers '($25,000 and $5,000, respectively) be included in the final budget? • Should $100,000 of the projected surplus be allocated to an insurance fund? These funds would be used to cover future annual swings in insurance costs. As part of future budget activities, additional funds would be deposited into this fund until at least $500,000 accrued. Funds would be withdrawn to cover future unanticipated insurance cost spikes. • Are there additional projects and programs the City Council wishes to fund from the projected surplus revenue? 14 • Should the City reserve at least 50 percent of the $476,494 projected surplus for unanticipated expenses during the course of Fiscal Year 2014/2015? Regarding the last item, the Proposed Budget does not include expenditures related to salary or benefit adjustments resulting from current negotiations with the La Quinta Employees Association. ALTERNATIVES: Staff is seeking direction from the City Council regarding the Proposed Budget. No alternatives are recommended. Report prepared by: Frank J. Spevacek, City Manager Attachment: t Preliminary Supporting Document for Fiscal Year 2014/2015 Proposed Budget 15 THIS PAGE INTENTIALLY LEFT BLANK 16 1 / Y c,, l � s v ,f l / // / / 2• r THIS PAGE INTENTIALLY LEFT BLANK 16 ►_ f/t Twf OFT Tk(� CITY / SA / HA / FA MEETING DATE: May 20, 2014 AGENDA CATEGORY: ITEM TITLE: DISCUSS FISCAL YEAR 2014/2015 BUSINESS SESSION: PROPOSED BUDGET CONSENT CALENDAR: STUDY SESSION: 1 PUBLIC HEARING: RECOMMENDED ACTION: Discuss the Fiscal Year 2014/2015 Proposed Budget. EXECUTIVE SUMMARY: • The Fiscal Year 2014/15 Budget was developed with all departments directed to maintain flat budgets. • The budget projects that the City will receive $1,739,920 in additional revenue and will have $1,330,786 in increased revenue when compared to Fiscal Year 2013/14. • While departments endeavored to maintain flat budgets, costs did increase as a result of a CalPERS rate increase and other contract cost increases ($487,647), increased insurance costs ($470,118), police and fire contract cost increases ($371,278), and staff costs resulting from new positions in the Public Works and Community Development Departments that were added during the mid -year budget review ($255,004). • The departments have submitted supplemental budget requests that total $48,140. • After funding a SilverRock operations deficit due to reduced play resulting from the Canal realignment (not including the supplemental budget requests), staff projects that the Fiscal Year 2014/15 budget will have a surplus of $409,134. 17 FISCAL IMPACT: The proposed budget is balanced, with projected general fund revenues of $36,125,620 and proposed operational and capital expenditures of $35,468,747. While this leaves a projected surplus of $656,873, the General Fund must provide $247,739 to the SilverRock operation to cover a projected operating deficit due to the Canal construction activity. The net surplus is $409,134. BACKGROUND ANALYSIS: The proposed budget provides the necessary funding to continue the current high service levels while ensuring a sound financial structure. It contains financial information for all City funds, which includes the general fund, special revenue funds, capital funds, and enterprise funds. Each of the funds serves a specific purpose or governmental accounting requirement, with the general fund being the primary source for funding the City's major activities including public safety and daily operations. As such, the focus of staff's budget efforts is on the general fund. Before developing their proposed budgets, Departments were given direction to sustain current service levels while maintaining or reducing costs wherever possible. As a result, there are no new programs included in the proposed budget; however, staff has provided a list of supplemental requests for the Council's consideration. 2014/2015 Revenue Budget The proposed general fund revenue for FY 2014/15 is $36,125,620, an overall 5.1% or $1,739,920 increase over the current year budget of $34,385,700. Staff's approach to projecting revenue included a comprehensive review of year-to- date receipts, analysis of revenue anomalies to identify potential one-time revenue spikes, and looking at the upcoming year's overall economic health and potential growth. The City's major general fund revenues include property tax, sales tax, transient occupancy tax (TOT), and development -related revenues. The approach taken in developing these revenue sources is as follows: Property Tax — year-to-date amounts were refined for the one-time payment of $1,993,965, representing the City's portion of the $41,378,966 that was required to be paid as a result of the dissolution of the Redevelopment Agency. The adjusted base was then increased by 2%, which is the maximum amount that property tax assessments can be adjusted from year to year. This results in total estimated property tax revenue of $7,165,630 for FY 2014/15. Sales Tax — the City utilizes the services of HdL to audit its sales tax receipts from the State Board of Equalization. In addition to providing audit services, HdL develops and regularly monitors the sales tax budget and actual receipts. For Fiscal Year 2013/14, the budget versus actual comparison is within $17,000 of the 18 original budget of $8,128,000. With this information in hand, staff concurs with HdL's projected 2014/2015 sales tax amount of $8,247,000, a 1.46% growth factor over the current year. TOT — the original TOT budget for 2013/14 was $5.6 million. Based on the City's successful implementation of a short-term rental program for privately owned properties, along with the overall improvement in the tourist economy, staff recommended a mid -year adjustment upward of $300,000, which the City Council approved. End -of -year receipts are anticipated to meet the new budget of $5.9 million, and this same amount has been used for the Fiscal Year 2014/2015 budget. Development Related Revenues — This category of fees is one of the more complex to analyze and predict, because while past revenue trends can assist in the development of future projections, there are typically significant anomalies embedded within one or more of the revenue categories that make up the overall development related revenue category. Another factor complicating staff's analysis is that some of the revenue categories, when migrated to the new financial system, resulted in some revenue amounts being deposited into incorrect categories. This situation is currently being corrected; however, it created additional difficulty in the development of Fiscal Year 2014/2015 revenue projections. Therefore, Community Development and Public Works staff reviewed the current year revenue receipts and end -of -year projections including the modifications made during the mid -year budget review, and then factored into those amounts potential development activity for the coming year based on their knowledge of specific potential projects. This analysis resulted in an increase in overall development related revenue of 9.8% over the current year budget, from $1,432,200 in the current fiscal year to $1,572,844 in Fiscal Year 2014/15. Community Services revenue was developed utilizing current receipts activity and information regarding facilities availability during the coming fiscal year. For example, revenue for Senior Center events was reduced due to the partial closure related to the construction of the Wellness Center expansion project, while youth and adult sports revenue was increased for the coming year based on current activity. Total budgeted revenue for the coming year is $461,750. With regard to other major revenue sources contained in the proposed budget, staff utilized information from various sources to assist in the development of projections, including the State Department of Finance (Gas Tax; Motor Vehicle in Lieu fee) and the County of Riverside (Measure A; Library revenue; Fire revenue). When developing revenue projections for SilverRock Resort (SRR), staff considered several factors, including course closure for a portion of the coming fiscal year due to the continuing work on the canal relocation project being done by the Coachella Valley Water District. In addition to factoring the potential revenue loss from these 19 activities ($247,739), staff also considered the increase in golf activity that was experienced during the last several months, which can be attributed to an overall increase in tourist related activity in the Coachella Valley. The ultimate result of these factors is a minor year-to-year increase (approximately .6%) in overall SRR revenue. Both the current and coming fiscal years' revenue have been affected by the canal work, and it is anticipated that once this work is complete, SRR operational costs will be fully offset by annual revenue, as was the case in Fiscal Years 2011/12 and 2012/13. 2014/2015 Expenditure Budget In developing their expenditure budgets for the coming fiscal year, Departments utilized a "status quo" approach, using the Fiscal Year 2013/14 budget, as modified at mid -year, as a base for the development of their Fiscal Year 2014/2015 budgets. The budget includes $1,330,786 in increased expenditures, with the major costs as follows: • Increases in various costs of doing business ($487,647): Operational costs for items including an increase in the City's CalPERS retirement fund rate (CaIPERS is increasing their rates over the next five years), the cost of supplies, and the increased cost of service and maintenance agreements. • Increase insurance costs ($470,118): The City is required to pay a retrospective (2013) liability deposit of $209,320. This deposit is based upon liability claims in the previous year and all open claims in all previous coverage periods. Almost all of the City's 2013 retrospective deposit is attributable to adverse claim development in the 2010-11 and 2011-12 coverage periods. Two slip/trip claims (September 2012 and March 2013) are heavy contributors, requiring additional loss reserves and legal expenses of approximately $200,000. • Increase public safety costs ($371,278): The budget for both Police and Fire services are increasing approximately 2% over current year costs. Police costs are scheduled to increase by $281,925, while the budget for Fire services is scheduled to increase by $89,353. While the police services contract increased by 1.07% or $142,399, the remaining $139,526 increase in police service costs is due to additional grant funded programs and reimbursements. All of these increases can be attributed to increases in overall costs for personnel, supplies and equipment. • Annual cost for positions added at mid -year ($255,004): During the current fiscal year, the City Council accepted staff recommendations to fund two new positions in the Community Development 20 Department and one new position in the Public Works Department. These positions were requested to address the increased development and building permit activity, and to improve traffic signal maintenance. The positions are now filled and the full -year cost for these positions included the Fiscal Year 2014/2015 budget. General Fund Analysis The Fiscal Year 2014/2015 proposed budget is balanced, with total general fund operating expenditures of $33,544,747 and revenues of $36,125,620. In addition to the operational expenditures, staff is recommending $1,924,000 of general fund revenue be used to fund capital improvement projects. These projects are: • Sales Tax Sharing Rebate Payments $ 378,000 • Sidewalks — Various Locations $ 55,000 • Handicap Access Ramps — Various Locations $ 20,000 • Pavement Management Plan Street Improvements $ 1,000,000 • Horseshoe Drive Drainage Improvements $ 37,000 • Avenida Carranza Drainage Improvements $ 41,000 • Perimeter Landscaping of City Owned Lots on Ave 52 $ 313,000 • City Hall Customer Service Center (Design) $ 80,000 After accounting for these proposed capital expenditures, the total general fund revenue versus expenditures is $656,873. After deducting the anticipated SRR revenue, available unallocated general fund revenue is $409,134. These funds may be used for the $48,140 of supplemental budget requests (listed later in this report) or they can be added to the general fund reserves. Prior Council discussions regarding reserves surfaced a proposal to transfer at least 50% of projected surpluses to reserves. Additional Information Transfers Also contained in the proposed budget are transfers in and out of various funds for operations, capital projects, and non -operational items. For example, operating transfers include: • grant funds relating to public safety ($112,978) and Community Development Block Grant ($30,000) that are required to be booked into a special revenue fund, then are transferred to the general fund where the operational expense is budgeted • transfer of the City's share of annual SRR merchandise revenue between the two SRR funds ($20,000) • annual funding from the general fund to the Public Safety Officer fund ($2,000) • annual repayment on an advance between two development impact fee funds ($10,000) 21 • the estimated inter -fund advance from the general fund to the SRR fund ($247,739) • capital projects that are budgeted in a single fund (401), with revenue deriving from various other funds including general, special revenue, and equipment replacement ($5,406,146) With regard to the SRR transfer, as mentioned previously, the Fiscal Year 2014/2015 revenue estimate anticipates a minor (.6%) increase over the current year budget, for total revenue of $3,609,755. The projected Fiscal Year 2014/2015 expenditures total $4,287,105. These expenditures include an equipment depreciation cost of $430,611, which, while required to be included in the operating budget, is a non-cash transaction and therefore does not affect the cash position of the SRR fund. As a result, the cash needs to support SRR operations is $247,739. User Fee Update As a part of the annual budget process, staff, in conjunction with the City's revenue consultant, has completed a review of existing fees and charges, and staff will be presenting recommendations to the Council at the June 17, 2014 meeting. The recommendations include minor adjustments to existing fees and charges, but these changes have not been incorporated into the proposed budget at this time. Classification and Compensation Study The City is currently in discussions with the employee association regarding the recently completed classification and compensation study. Depending on the outcome of these discussions, there will be an impact on the City budget; however, no amounts have been made a part of the proposed budget at this time. Supplemental Requests Not included in the proposed Fiscal Year 2014/2015 budget are supplemental requests that total $48,140; the following items comprise these supplemental requests: • $12,000 Staff restructuring — City Manager's Office • $ 9,800 Rent for facility use of multipurpose room at Colonel Mitchell Paige Middle School for 9 months to offer community classes in north La Quinta • $11,340 Part-time staff for Wellness Center (extended hours with facility upgrade) • $ 3,000 Part-time staff at Franklin Elementary for classes until Wellness Center is open • $ 2,000 Dog park over -seeding • $10,000 Tree pruning The budget includes summaries of these requests. Each department will further detail these requests during the budget presentation. 22 Conclusion With the presentation of the preliminary budget, the City Council may wish to request further information regarding specific items and then provide direction to staff regarding the next steps in the overall budget process. At the conclusion of discussion during the May 20, 2014 Study Session, the City Council can determine the next steps, including a potential second Study Session, prior to budget adoption on June 17, 2014. ALTERNATIVES: Council may choose to receive and review the proposed budget and direct staff to schedule a subsequent Study Session to continue budget discussion, or direct staff to prepare a Fiscal Year 2014/2015 Final Budget for the June 17, 2014 City Council meeting. Report prepared by: Rita Conrad, Finance Director Report approved for submission by: Frank J. Spevacek, City Manager Attachment: 1. Fiscal Year 2014/2015 Proposed Budget 23 THIS PAGE INTENTIALLY LEFT BLANK 24 y, f I / I f y n I e l f i 1 f // 45, THIS PAGE INTENTIALLY LEFT BLANK 24 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, Mousing 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 2014/2015 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 analyzedin 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 estirnate 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 2014/2015 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. 25 BUDGET'FORMAT The 2014-15 Budget is formatted to provide 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 STAFF REPORTS This section consists of the City Manager's Budget staff reports throughout the budget process. These reports provide 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. BUDGET PROCESS POLICIES AND CONTROLS This section consists of a brief description of the City's budget process, this outline of the budget format, budget polices, and budget controls throughout the year. BUDGET SUMMARIES AND CHARTS This section consists of various summaries and charts related to the City's budget including an overview of the City's General Fund, the City's Organizational Chart, the Budgeted Position Listing, Summary of expenditures, 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 other funds revenue categorized by fund. 26 BUDGET FORMAT `Continued GENERAL GOVERNMENT This section consists of the administrative budgets for the following categories: City Council City Manager City Attorney Human Resources City Clerk 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 Housing Authority and Financing Authority Funds SUPPLEMENTAL INFORMATION Included is this section is information related to the Gann Limit calculation, listing of authorized positions and salary schedules, and miscellaneous statistics about the City as well as a glossary of budget terms. 27 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. 28 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. 29 THIS PAGE INTENTIALLY LEFT BLANK 30 All I/ rf! O N�', 's lid„ i l A t THIS PAGE INTENTIALLY LEFT BLANK 30 REVENUES: TAXES LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES &ASSESSMENTS OTHER/MISCELLANEOUS TOTAL REVENUES TRANSFERS IN TOTAL ESTIMATED 'CURRENT RESOUCES $ 23,668,630 $ 1,107,400 $ 9,267,501 $ 1,014,394 $ 138,150 $ 786,567 $ 35,982,642 $ 142,978 CITY COUNCIL $ 283,031 CITY MANAGER $ 872,970 CITY ATTORNEY $ 380,000 HUMAN RESOURCES $ 368,602 CITY CLERK $ 441,501 COMMUNITY SERVICES $ 4,566,481 FINANCE $ 1,017,589 CENTRAL SERVICES $ 3,029,134 POLICE $ 13,560,025 FIRE $ 5,378,712 COMMUNITY DEVELOPMENT $ 2,964,207 PUBLIC WORKS $ 3,085,014 "DOTAL ESTIMATED CURRENT REQUIREMENTS *NON -SPENDABLE DESIGNATED FOR SPECIFIC USE EMERGENCY RESERVES CASH FLOW CONTINGENCY UNASSIGNED **TOTAL RESERVES AT 6/30/2014 (ROUNDED) $65.2 MILLION $ 5.4 MILLION $16.5 MILLION $ 2.9 MILLION $ 4.6 MILLION $94,6 MILLION $ 36,125,620 $ _ 35,947,266 1 178.354 AT 6/30/2015 (ROUNDED) $65.2 MILLION $ 5.4 MILLION $16.5 MILLION $ 2.9 MILLION $ 4.8 MILLION $94.8 MILLION *GENERAL FUND NON -SPENDABLE FUND BALANCE HAS NOT BEEN ADUJSTED TO REFLECT CA STATE DEPARTMENT OF FINANCE'S REDUCTION IN LOAN BALANCE DUE TO CITY FROM THE FORMER RDA; ADJUSTMENT IS STILL BEING ANALYZED. **ESTIMATES ONLY UNTIL FY 2013-2014 YEAR IS CLOSED 0-0-T AND AUDIT IS COMPLETE 31 32 City of Quinta General • Expenditures Fiscal Year 2014/2015 Public Safety (Police/Fire) 111111111 Community Services Transfers Out General Government Public Works 33 0 Capital Improvement Plan 111111111 Community Development CITY OF LA QUINTA ESTIMATED NOTES: * Categories of Total General Fund Balance Non -Spendable: $ 65.2 million Receivables, land held forresale Designated for Specific Use $ 5.4 million OPEB and Capital Projects Emergency Reserves $ 16.5 million 35°0 of expenditures +$4 million Cash Flow Contingency $ 2.9 million 8.25% of expenditures Unassigned $ 4.8 million one-time property tax (RDA) Total General Fund Balances $ 94.8 million Non -Spendable Fund balance has not been adjusted to reflect CA State Department of Finance's reduction in loan balance due to City from the former RDA; adjustment is still being analyzed. 34 ESTIMATED TOTAL ESTIMATED BEGINNING FUND ESTIMATED TRANSFERS FUND # FUND NAME BALANCE 7/1/14 REVENUES IN *101 GENERAL FUND 94,634,198 35,982,642 142,978 36,125,620 201 GAS TAX 129,607 1,117,063 1,117,063 202 LIBRARY 2,398,334 2,006,000 2,006,000 210 FEDERAL ASST 121,931 145,000 145,000 212 SLEBG 47,045 100,100 100,100 213 JAG GRANT - 12,978 12,978 215 LIGHTING & LANDSCAPE 15,160 960,000 960,000 218 CV CRIME TASK FORCE 196,782 41,578 41,578 220 QUIMBY 8,236,869 943,000 943,000 221 AB 939 750,739 3,000 3,000 223 MEASURE A 55,567 754,500 754,500 235 SOUTH COAST AIR QUALITY 89,778 40,500 40,500 241 HOUSING PA 1 3,962,502 245,500 245,500 242 HOUSING PA 2 1,273,130 634,200 634,200 250 TRANSPORTATION DIF 827,985 681,700 681,700 251 PARK & REC DIF (494,840) 560,000 560,000 ***252 CIVIC CENTER DIF (7,414,389) 183,600 183,600 ***253 LIBRARY DIF (1,754,156) 94,100 94,100 254 COMMUNITY CENTER DIF 1,253,477 39,700 39,700 ***255 STREET FACILITY (1,980,984) 17,800 10,000 27,800 256 PARK FACILITY DIF 3,500 11,000 11,000 ***257 FIRE FACILITY DIF (784,852) 86,300 86,300 270 ART IN PUBLIC PLACES 428,389 53,500 53,500 275 PUBLIC SAFETY 29,370 2,000 2,000 310 FINANCING AUTHORITY (3,496) 673,400 673,400 401 CAPTIAL IMPR - 2,435,598 3,162,550 5,598,148 501 EQUIPMENT REPLACEMENT 2,997,081 594,909 594,909 502 INFORMATION TECH 588,084 650,866 650,866 503 PARK & EQUIP FACILITY 16,724,202 503,523 503,523 **601 SILVER ROCK 37,061,407 3,609,755 247,739 3,857,494 602 SILVER ROCK RESERVE 631,723 1,500 65,000 66,500 GRAND TOTAL 160,024,143 53,183,312 3,630,267 56,813,579 NOTES: * Categories of Total General Fund Balance Non -Spendable: $ 65.2 million Receivables, land held forresale Designated for Specific Use $ 5.4 million OPEB and Capital Projects Emergency Reserves $ 16.5 million 35°0 of expenditures +$4 million Cash Flow Contingency $ 2.9 million 8.25% of expenditures Unassigned $ 4.8 million one-time property tax (RDA) Total General Fund Balances $ 94.8 million Non -Spendable Fund balance has not been adjusted to reflect CA State Department of Finance's reduction in loan balance due to City from the former RDA; adjustment is still being analyzed. 34 ENDING FUND BALANCES AS OF 6/30/2015 RESOURCES TO ESTIMATED TAIL - U6", ESTIMATED ESTIMATED TRANSFERS %mrU; ��r° RM M��'�(�, ENDING FUND EXPENDITURES OUT AM "'T9 # 0 ` BALANCE 6/30/15 33,773,524 2,173,742 35,947,266 94,812,552 1,116,862 1,116,862 201 129,808 1,765,242 1,765,242 240,758 2,639,092 30,000 30,000 1151000 236,931 100,000 100,000 , , , ;;100 47,145 12,978 12,978 �- 960,000 960,000 ';;„'.'"`� 15,160 55,650 55,650 (4 0,2) 182,710 294,887 294,887 648,113 8,884,982 124,087 124,087 (121,087) 629,652 802,500 802,500 (49,006) 7,567 40,200 40,200 90,078 320,934 320,934 �." "; 1$4A 3,887,068 594,482 594,4821". 1,312,848 35,195 91,160 126,355 555,345 1,383,330 3,500 3,500 556,500 61,660 292,400 292,400 (108,00) (7,523,189) 7,200 7,200 ;. 86,900 (1,667,256) , 3;.00.;, 1,293,177 10,000 10,000 178001;; (1,963,184) 10,000 - 10,000 ', ,. 1;00"` 4,500 3,500 3,500' ,R2-,8C10 (702,052) 164,200 164,200 (110,700) 317,689 2,000 2,000 29,370 676,400 676,400 (3,000) (6,496) 5,598,148 5,598,148 596,385 50,000 646,385 (5.1,476) 2,945,605 719,850 1 719,850 (58984) 519,100 502,523 502,523 - ` 1;000, 16,725,202 4,252,105 65,000 4,317,105 (459,611) 36,601,796 66,500 698,223 51,614,387 3,630,267 55,244,654 11568,925 161,593,068 * *SilverRock Fund is an Enterprise (or Business Fund) so in place of "fund balance" ""net position" is presented as beginning fund balance & includes assets net of depreciation * * *Negative fund balances due to loan balances owed to other funds 35 THIS PAGE INTENTIALLY LEFT BLANK 36 CITY OF LA QUINTA, CALIFORNIA SCHEDULE OF OPERATING TRANSFERS FISCAL YEAR 2014-2015 FUND General Fund - 101 General Fund - 101 General Fund - 101 General Fund - 101 Federal Assistance Fund - 210 SilverRock Resort - 602 SilverRock Resort - 601 SLESF (COPS) - 212 JAG Grant Fund - 213 LQ Public Safety Officer - 275 Total TRANSFERS TRANSFERS IN OUT $ 100,000 12,978 $ 2,000 30,000 30,000 65,000 65,000 100,000 12,978 2,000 209,978 $ 209,978 SCHEDULE OF CAPITAL IMPROVEMENT PROJECTS TRANSFERS FUND General Fund - 101 Quimby Fund - 220 Transportation DIF - 250 Measure A - 223 Equipment Replacement - 501 CMAQ Grant Fund - 240 Capital Improvement Fund - 401 TRANSFERS TRANSFERS IN OUT $ 1,924,000 294,887 91,160 774,627 50,000 1,813,332 $ 4,948,006 $ 4,948,006 $ 4,948,006 These transfers are for newly adopted projects for FY 14/15. Additional transfers will be recorded for projects that are carried over from FY 13/14. SCHEDULE OF INTERFUND ADVANCES FUND Street Facilities DIF - 255 Park Facilities DIF - 256 General Fund - 101 SilverRock Resort - 601 37 TRANSFERS TRANSFERS IN OUT 10,OQ0 10,000 247,739 247„739 257,739 257,739 CITY OF LA QUINTA SPECIAL REVENUE & CAPITAL PROJECT FUNDS REIMBURSEMENTS TO THE GENERAL FUND FISCAL YEAR 2014/2015 .. ..... a ary�Mervic" es & �aaNM Total Frin s Benefits Sup plies , E ul ment Reimbursement Gas Tax Reimbursements: Community Services Administration v Civic Center Building Operations Public Works Administration Development & Traffic Maintenance & Operations-Streets 771,494 345,368 1,116,861 Maintenance & Operations-Landscaping o a Gas I ax Heimoursements 71,44 4365 TT8 Measure A Reimbursements: Community Services Administration Civic Center Building Operations Public Works Administration Development & Traffic Maintenance & Operations-Streets Maintenance & operations-Landscaping o a easure A Reimbursements p Lighting & Landscaping Reimbursements: Legislative Fiscal Services Central Services Community Services Administration Civic Center Building Operations Public Works Administration 2,200.00 2,200 Development & Traffic Maintenance & Operations-Streets Maintenance & Operations-Landscaping 78,800 879,000 957,800 Maintenance & Operations-Park l'o al Ligh n & Lan dscapin helm G'r`siffiiRi"-'---7TW Civic Center Reimbursements: Community Services Administration Civic Center Building Operations 201,400 201,400 Public Works Administration Uevelopment & I rattic Construction Management Maintenance & Operations-Streets Maintenance & Operations-Landscaping Maintenance & Operations-Park Total ivicen er eim ursemen s201,400 201,400 Capital Improvement Fund Reimbursements: City Manager Fiscal Services 6,299 1,290 7,589 Community Services Admin 4,272 875 5,147 Senior Center 1,693 347 2,040 Parks Maintenance 1,562 320 1,882 Community Development Admin 3,664 750 4,414 Building & safety Public Works Administration 31,370 6,425 37,795 En ineering Services 85,007 17,412 102,419 api a mprovement un eimyrsemerr s 133,867d , Library Reimbursements Community Services - Library 1,496,799 1,496,799 Communit��yy__�S_____e__rvices - Museum 268,443 268,443 1 ofa� Libra eim ursements1,765,2W 1769.242 AB 939 Reimbursements Development Services City Manager 7,350 26,000 33,350 Planning -Administration Planning 35,600 35,600 Otal A13 939 Reirn15-ursennehts 681351 Housing Authority Reimbursements Planning 89,330 89,330 Total ousin u on a m' ursemen is 0,330- Successor Agency Reimbursements City Manager 222,768 11,725 234,493 City Clerk 99,UU8 5,211 104,219 Finance 99,008 5,211 104,219 HR/Management Services 20,844 5,211 26,055 Central Services 52,11052,110 o a Udcessor enc eim ursements _ , W i b aTtwRy-RA Uuri'e-men s- o e. _ enera. UrY . , 38 a z ce� °ate .jVN J� Z ON A gad 0 g LL �O U 39 CITY OF LA QUINTA AUTHORIZED POSITIONS FY 2014-2015 DEPARTMENT AUTHORIZED TOTAL PROGRAM POSITIONS POSITIONS POSITION TITLE FY 2013 - 2014 ADDITIONS DELETIONS CHANGES FY 2014 - 2015 GENERAL GOVERNMENT CITY MANAGER City Manager Executive Assistant ` Assistant to the City Manager ` Business Analyst Content Editor/Writer Office Assistant TOTAL CITY MANAGER MANAGEMENT SERVICES Human Resources/General Services Manager Executive Assistant TOTAL MANAGEMENT SERVICES TOTAL GENERAL GOVERNMENT CITY CLERK DEPARTMENT City Clerk Deputy City Clerk Secretary Office Assistant TOTAL CITY CLERK COMMUNITY SERVICES ADMINISTRATION Community Services Director Recreation Supervisor Recreation Supervisor Recreation Activities Coordinator Senior Secretary TOTAL ADMINISTRATION SENIOR CENTER Recreation Supervisor Senior Center Activities Coordinator Senior Center Office Assistant TOTAL SENIOR CENTER RECREATION Recreation Supervisor Recreation Activities Coordinator PARK MAINTENANCE & GOLF OPERATIONS Maintenance Manager Maintenance Worker II Golf and Park/Landscape Manager-SilverRock TOTAL PARK MAINT & GOLF OPER MARKETING Recreation Supervisor CIVIC CENTER BUILDING OPERATIONS Park Landscape Manager Facilities Maintenance Coordinator Facilities Maintenance Worker TOTAL CIVIC CENTER BUILDING OPERATIONS SILVERROCK Golf and Park/Landscape Manager TOTAL SILVERROCK MUSEUM TOTAL COMMUNITY SERVICES Temporary Part-time Positions: Recreation Leader $9411 ,Per hoer Senior Recreallon Leader $1'1-$13 per hour FINANCE DEPARTMENT FISCAL SERVICES Finance Director ` Accounting Manager Financial Services Assistant Account Technician Senior Account Clerk Business Analyst Senior Secretary TOTAL FISCAL SERVICES 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.001.00 -K6-0-1 S�.6 100..... 0.00 1.00 1.00 7 E70 -1.00 0.00 2.00 0 0'0 -1 00 0.00 1 00 7.00 1.00 -1.00 0.00 7.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1 nn 4.00 0.00 0.00 0.00 4.00 1.00 1.00 0.50 0.50 0.50 0.50 0.00 0.50 0.50 1.000 1.00 3.0 0.01 ____ .. 00 0.50 3.50 1.00 1.00 1.00 1.00 1 00 100 3.00 0.00 0 00 0.00 3.00 0.50 0.50 50 '1.50 .....__ 0.00 0.00 0.50mm 10150 .00 0.25 -0.10 0.15 0.75 -0.25 0.50 -0.02 0.33 1.36 0.00 0.00 0.37 DAB 0,500 ,50, 50 0.010 0.00 0.00 0.60 0.30 0.04 0.34 1.00 1.00 _ 100 2130 0.00 0.00 0.04 214 5 0.02 0.33 �. 0.35 0.00 tl.!00 -0.02. ... -0.33 12.00 0.00 0.00 -0.35 11.65 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 0.00 1.00 1.00 1.00 7.00 1 00 0.00 0.00 m.....� 00 40 CITY OF LA QUINTA AUTHORIZED POSITIONS FY 2014 - 2015 DEPARTMENT AUTHORIZED TOTAL PROGRAM POSITIONS POSITIONS POSITION TITLE FY 2013 - 2014 ADDITIONS DELETIONS CHANGES FY 2014 - 2016 TOTAL FINANCE DEPARTMENT COMMUNITY DEVELOPMENT ADMINISTRATION Community Development Director " Building Official/Emergency Manager " Planning Manager Permit Operations Supervisor Permit Technician Office Assistant Secretary PLANNING " Principal Planner Associate Planner Assistant Planner Housing Coordinator TOTAL ADMINISTRATION 7.00 1.00 0.00 0.00 8.00 1.00 Building Inspector II 2.00 2.00 1.00 0.50 3.00 0.00 TOTAL BUILDING 0.50 1.00 1.00 Animal Control/Code Compliance Supervisor 1.00 0.00 1.00 4.00' 00 1.00 0.00 _4 _....--- - ,,,m �� rs.00.... 0 00 0.00 5 00 3.00 3.00 0.00 1.00 0.00 • 0,00 1.00 0.150.70 0.65 0.00 1.00 4.20 8.85 ... 1.00 1.00 1.00 1.00 1 00 -1.00 0.00 1,00 1.00 TOTAL PLANNING 4.00 .p.1Y0 . .-1.00 ............ �--_ 0.00 3.00..0..-__N BUILDING " Plans Examiner/Inspection Supervisor 1.00 1.00 Building Inspector II 2.00 2.00 Permit Technician 3,00 3.00 0.00 TOTAL BUILDING 6.010 -.. 0.00 040 -3,00 3.00 ANIMAL/CODE COMPLIANCE Animal Control/Code Compliance Supervisor 1.00 1.00 Animal Control/Code Compliance Officer 1 4.00' 00 TOTAL ANIMAL CONTROL/CODE COMPLIANCE ......K __. 5 00 _4 _....--- - ,,,m �� rs.00.... 0 00 0.00 5 00 EMERGENCY PREPAREDNESS Emergency Service Manager Secretary TOTAL EMERGENCY PREPAREDNESS TOTAL COMMUNITY DEVELOPMENT PUBLIC WORKS ADMINISTRATION Public Works Director/ City Engineer " Management Analyst DEVELOPMENT SERVICES Principal Engineer Assistant Civil Engineer Permit Technician TOTAL ADMINISTRATION TOTAL DEVELOPMENT SERVICES ENGINEERING SERVICES Principal Engineer Traffic Signal Supervisor Signal Technician Public Works Inspector I Supervisor Public Works Inspector I STREETS Maintenance Manager Maintenance Foreman Maintenance Worker II Maintenance Worker I LIGHTING & LANDSCAPE Maintenance Manager Maintenance Worker II TOTAL PUBLIC WORKS TOTAL ENGINEERING SERVICES 0.50 -0.50 0.00 0.85 -0.70 0.15 .-.�e.. nee...........-... � �...._ 1.35 0.00 0.00 -1.20 0.15 19.00 2.00 -1.00 0.00 20.00 1.00 1.00 1.001.00 ,,,......... 2.00 0.00-0.00 0.00 2.00...6 1.00 1.00 1.00 1.00 1,001.00 ...... 3.00 0.0 ...m 0.00 • 0,00 3- .- 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 1,00 0.00 0.00 5,tlt0 0.50 0.10 0.60 2.00 2.00 2.00 2.00 TOTAL MAINT & OPERATIONS -4X6_6"'"66 00 '�� 0.00 010 9.60 TOTAL LIGHTING & LANDSCAPE INFORMATION TECHNOLOGY " Information Services Analyst TOTAL INFORMATION TECHNOLOGY 0.25 0.25 0.25 0 50M.. .... _ 50 0100 0.00 0.26 0,75 19.00 1.00 0.00 0.35 20.35 GRAND TOTAL ALL DEPARTMENTS 69,00 5.00 -2.00 0.00 72.00 Classified as Confidential pursuant to MMBA Section 3507.5 41 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. 42 i%� ilii„ r / ,i�,�r„--,,,rGl; �%�/�. ,.: fill Or/�'/��. ,,, � ■ i�/ ,,, /� j rr // / /i �� i FUND TYPE - SPECIAL REVENUE (continued) 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. 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. SB 1266 FUND - This fund is used to account for transportation funds received from the State of California for road improvements. HOUSING AUTHORITY PAI 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. 43 FUND TYPE - CAPITAL PROJECTS INFRASTRUCTURE FEE FUND -This Fund is used to account forthe 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. TRANSPORTATION, PARK & RECREATION, CIVIC CENTER, LIBRARY COMMUNITY CENTER, STREET MAINTENANCE, LIBRARY, PARK MAINTENANCE AND FIRE FUNDS - These fundsare used , • account for developerfees collected '` 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 forthe 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. 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Ln co O N M O M • N 0 0 0 0 00 0 0 O 0 0 0 O 0• X 0 0 0 0 00 0• O O O O O O • • 0• • v O M N— N O 0 O N 00 Ln — LO O O M M (p 00 -;J M M O LO (p N M (p M n M .e O• LO .• 'a M O N M M 0 N M O M• NU) (p It 00 O O O�t M 00 • • d M M O -t O O M -t M n n 00 M O In — M O O a N (p M N .• M N O LO Cp lO M 0�t O O• O• e C M N4 '(p N (p Ln (p Ln '(p O M O M m • a M M M I'* LO to M M .- .• 0• m M .• — s• O N � E N � LU `LO °� CCD o O p O p O U LY � c � a) U E c — C, c aD •E O LL (D U Oy O y a)0 C Ll LL m N Vi C C `� y N y N Q W O E U o C LL m W O O 'c N M +-' ami �'� y c O O U v Z U O O N .O j O W (A N Y N tU (, O= EO m C N • ® Z e (.� Q O d E a � i 'D C W m LT U �E Q. a Z C • Q E E E —� -C O LY OWC c N U N V O t0 = N C 'm °' C N C Q E LL m Q V O • •. ':. U U L9 E C C ie N U ;� W = O w U m M Q O E co O N +� N m In oC W W c fO ® CD = co ',..,. i i Q Ll ( O a u Q 0 Z� Q C Q D: J U Lb Q O H cv O l l 0 0 in 0 0 O O O O wON O 0M N O W O O N N N N N N N N N N N N NO In D MOO O OOOOO O O O O O OO O O OOOOOOOOOOOO O O O O O O O O O O O O O O O O O O O O O O O O OOM O OOM O OLMO O O O0M O OOO O OO O O O O O O O O O<n O O OO� O O O O O O O O O O O O O O O • $1,01 35 City of la Quinta General Fund Revenue Fiscal Year 2014/2015 5138.150 __ ___ Taxes M Intergovernmental Revenue * License & Permits M Charges for Services * Fines & Assessments 11 Miscellaneous Revenue Transfers In Total Revenue $ 36,125,620 DESCRIPTION OF REVENUE SOURCES GENERALFUND The General Fund is the primary fund used by the City to account for all revenue and $40,000,000 expenditures not legally restricted by use. $39,000,000 The activities provided through the General Fund include, but are not limited to, City $38,000,000 Manager, City Attorney, Finance, City Clerk, Community Services, Community $37,000,000 Development, Public Safety, and Public $36,000,000 Works. The Library and Museum funds are also included in the General Fund through $35,000,000 an agreement with the County of Riverside to provide these services. $3a,000,000 $33,000,000 $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 $32,000,000 $31,000,000 Property Taxes All General Fund Revenue 50 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 14/15 property tax revenues are expected to decrease from FY 13/14 estimated levels by 19.5% based upon actual revenue received in FY 13/14. Additionally, FY 13/14 property tax receipts included a one-time payment of approximately $1.9M related to the RDA DESCRIPTION OF REVENUE SOURCES 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 by 5% in FY 14/15 based upon actual collections in FY 13/14. $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 Sales Tax $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 Transient Occupancy Tax 51 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. Until FY 04/05, one percentage point of sales tax collected by the State Board of Equalization was allocated back to the City. After FY04/05, and going forward, 1/4 of the 1 cent is 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 The FY 14/15 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 13/14, and a forecast of retail outlets that are anticipated to generate revenue in FY 14/15, and reflects a 1.5% increase year DESCRIPTION OF REVENUE SOURCES BUILDING PERMITS The City requires that Building permits be obtained to ensure that structures meet $400,000 specific standards. The City requires various construction permits for activities $350,000 such as the installation of electrical, plumbing, and building facilities. The City $300,000 charges a fee for issuing these permits in order to recover costs incurred. $250,000 Building Permit Fees are estimated to $200.000 increase 4.5% for FY 14/15. The increase $150,000 is mainly due to increases in the City's fee schedule. $100,000 $3,700,000 $3,600,000 $3,500,000 $3,400,000 $3,300,000 $3,200,000 $3,100,000 $3,000,000 $2,900,000 $50,000 Motor Vehicle In -Lieu Building Permits 52 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 14/15, the City has projected VLF to increase 4.5% based on the 13/14 estimated revenue. DESCRIPTION OF REVENUE SOURCES FRANCHISE FEE The Franchise Fee is imposed on gas, cable and waste management organizations which permits them to use and operate those facilities within the City limits. Based on FY 13/14 receipts, the City is estimating that FY 14/15 Franchise fee revenues will decrease by 10% based on an anticipated drop in Cable Television fees. $966,000 $965,000 $964,000 $963,000 $962,000 $961,000 $960,000 $959,000 $958,000 $957,000 Lighting and Landscaping $1,700,000 $1,650,000 $1,600,000 $1,550,000 $1,500,000 $1,450,000 $1,400,000 $1,350,000 $1,300,000 Franchise Fee 53 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 14/15 is taken from the Lighting and Landscape engineers report prepared by MuniFinancial which shows virtually no change from the adopted FY 12/13 and FY 13/14 budgets. DESCRIPTION OF REVENUE SOURCES DEVELOPER IMPACT FEE In March 2013, the City raised the developer fees to reflect increased construction costs for new projects. The City has continued to utilize a conservative method of projecting revenue for FY 14/15. The FY 14/15 budget is forecasting a slight decrease in Developer Impact Fees based $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 All Revenue $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 Developer Impact Fees 54 ALL REVENUE 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 previous graphs illustrate the major revenue sources The FY 14/15 budget is forecasted to decrease as compared to FY 13/14 due to a reduction in CIP funds as related to the dissolution of the RDA. V ',.\ 0 0 a o ° 0 a 0 a o o o o a a s a s aro` o. o p o a o a l o 'a 0 "I O» 0 oO Oo O O Uo,-o�o(0 co oo his o � O wn d 00 000 1? 00�co �It o'.0 OR O �p(Dd'(V io 0 00 o,oun n°� u. 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N N N �, v N a N a N a N. N a N v N mm Illlli -0 M M �n The City Council is the legislative body of the organization and is comprised of five members elected at -large (each member represents the city as a whole) on a non-partisan basis (not supporting a specific political party). Residents elect the Mayor and four Council members making each accountable to the entire community. Council members serve four-year, overlapping terms of office. The mayor is directly elected and serves a two-year term. Council Members also serve as the City's Successor Agency for the former Redevelopment Agency. The City Council creates policy guidelines to ensure high quality municipal services are provided for residents and businesses in La Quinta. The City Council appoints both a City Manager, charged with the implementation of adopted policies, and a City Attorney, who reviews Council actions and policies for legal consideration. The City Council also appoints a variety of commissions, boards and committees. • Reduced expenditures by $2.83 million • Litigated against state regarding dissolution of Redevelopment Agency; kept key properties that will benefit community • Explore more revenue enhancement to raise capital to continue to reinvest in community • Pursue economic development activities to increase revenue 61 • Initiated effort to streamline permit processing system and implement new financial software at City Hall • Began transformation/expansion of current Senior Center into a Health and Wellness Center for all ages • Complete property disposition for SilverRock • Implement new classification and compensation system to implement private sector practices into the public sector with accountability Personnel Schedule Mayor & City Council Actual Actual Adopted 2012-13 2013-14 2014-15 5 5 5 A010411 Amerluect, M1911119 ATef9l 'M 10T PURIF)WIP Expesidk,wra Classification Expenso Oudget Expense Rudolot fludael, 20 11-13 21013-14 20113,14, Expanded 2014-15 Personnel Services Salaries & Wages 140,760 139,900 139,900 100.0% 144,000 Employee Benefits 25,497 20,500 20,500 100.0% 22,600 Insurance Benefits 77,909 82,100 82,100 100.0% 83,300 Workers Compensation Insurance - 10,300 10,300 100.0% 13,531 Other Benefits and Deductions 2,069 500 500 100.0% 700 Operations & Maintenance Contract Services -Legal 388,277 380,000 391,246 103.0% Services & Supplies -Travel 13,417 15,400 12,500 81.2% 15,400 Services & Supplies -Dues & Subscrip- 69,994 71,900 70,900 98.6% 1,000 Services & Supplies -Office 470 2,500 2,000 80.0% 2,500 Utilities 239 1,500 - 0.0% - Personnel Schedule Mayor & City Council Actual Actual Adopted 2012-13 2013-14 2014-15 5 5 5 CITY MANAGER to citizen concerns. 2013-14 HIGHLIGHTS • Maintained fiscal soundness of City and initiated cost-saving reductions • Provided extensive training and development of City staff • Reduced police budget while maintaining current services • Continue to listen to/address residents' needs • Implement Council goals • Continue to work on regional partnerships 63 • Facilitated state-of-the-art financial software conversion • Facilitated procurement of state-of-the-art permit processing software • Investigated new approach to classification and compensation to closer resemble that of private business with built in accountability • Continue to search out revenue sources • Continue maintaining effective/transparent communication Personnel Services Actual Actual Adopted Personnel Schedule 2012-13 Salaries & Wages 302,793 483,800 483,800 100.0% 570,000 Employee Benefits 52,918 71,000 71,000 100.0% 87,700 Insurance Benefits 42,875 87,000 87,000 100.0% 103,400 Workers Compensation Insurance 3,822 10,300 10,300 100.0% 16,237 Other Benefits and Deductions 4,612 7,000 7,000 100.0% 8,900 Operations & Maintenance Contract Services -Administration 109,305 185,000 181,309 98.0% 185,000 Contract Services -Professional 7,042 50,000 - 0.0% 26,000 Services & Supplies -Dues & Subscription 470 3,700 2,350 63.5% 76,200 Services & Supplies -Training 6,080 5,400 5,814 107.7% 8,000 Services & Supplies -Office 768 2,000 1,750 87.5% 2,000 Other Expenses Services & Supplies -Information Technol( 9,888 31,000 31,000 100.0% 48,286 Reimbursed to General Fund (129,309) (205,600) (205,600) 100.0% (267,843) Other Charges -Facilities & Fleet Maintene 2,849 9,400 9,400 100.0% 9,090 64 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 City Manager 1 1 1 Assistant to the City Manager - 1 1 Business Analyst - 1 1 Executive Assistant 2 1 1 Executive Office Assistant 1 1 1 Content Editor/Writer - 0 1 Total 4 5 6 64 UU TY AFTOR N 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. 65 Aual Expenditure Classification Expense 2012-13 Personnel Services Salaries & Wages Employee Benefits Insurance Benefits Workers Compensation Insurance Other Benefits and Deductions Budget Expense Budget 2013-14 2013-14 Expended Operations Contract Services -Legal 0.0% 380,000 7 Actual Actual Personnel Schedule 2012-13 2013-14 Note: There are no salaries and benefits allocated to this Division. 66 Adopted 2014-15 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. • Contracted for an update to the City's Classification and Compensation systems • Began developing a new performance evaluation process and system, and training staff prior to integration • Concentrate efforts on succession planning through training and development of existing staff • Continue to serve as a resource to internal customers for policy interpretation, employee relations issues, contract compliance, and benefits administration and assistance 67 • Instituted negotiations with the La Quinta City Employees' Association for a new Memorandum of Understanding • Assisted with recruitment of new Finance Director • Continue to streamline Human Resources processes to maximize the efficiency of the department Personnel Services Salaries & Wages 460,628 299,100 299,100 100.0% 228,500 Employee Benefits 53,662 26,800 26,800 100.0% 17,600 Insurance Benefits 57,579 34,700 34,700 100.0% 18,300 Workers Compensation Insurance 3,793 4,100 4,100 100.0% 2,706 Other Benefits and Deductions 5,100 2,600 2,600 100.0% 800 �/ � �ta U 0� �� r ,,rr�/"i//l/„ i,,i,., oT.:,,,, ,,.....,✓,,,,ii,,.,..".../% �� ,,i/% Al Personnel Schedule Actual Actual Adopted • •2014-15 Human Resources/General Services Manager 1 1 1 Executive Assistant 1 1 Executive Office Assistant • The City Clerk's Office provides services to the City Council, City departments and ANII citizens of La Quinta. The City Clerk's office (1) prepares agendas, attends publicly �M VOTE noticed meetings and maintains minutes of those meetings in compliance with the Ralph M. Brown Act; (2) coordinates and assists with consolidated municipal elections; AO (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 request is the responsibility of this department, and notary and research services are provided to all city departments by the Clerk's Office. Elections As the Municipal Election Official, the City Clerk and staff track and process all FPPC and election fi.lings, 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 ail 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. HIGHLIGHTS2013-14 • Administered the Records Management Program Citywide and updated the Retention Schedule to comply with State law and City practice • Initiated a large scale scanning contract to migrate all long term records into the electronic repository, combined with in-house scanning, added 50,000 pages of records into the digital archive • Provided public access to City's record repository from the website • Prepared agenda packets and minutes for timely delivery to Council, staff and the City's web site • Continue providing a high level of services to the community, City Council, and City staff Systematically review and update Municipal Code chapters Coordinate the November 2014 election and provide information to voters and guidance to candidates Continue in-house and contractor scanning of essential city records into the permanent digital archive for instant public and staff access 70 • Updated all Board and Commission chapters in the Municipal Code and the Rules of Procedure governing the conduct of all city agencies • Formed Project Action Teams to improve the City's website, standardize all city agency agendas and minutes, and establish a citywide expiration tracking system • Processed approximately 400 city contracts, 20 subpoenas -claims -summons, 700 public records requests, 450 notarized documents, 40 resolutions/ordinances • Answered all incoming calls and processed all incoming mail • Keep current with records management best practices, election law, and public records laws, and offer Clerk education opportunities for succession planning Update and enhance the department's web pages to insure ongoing transparency and self-service access to public records Continue to provide vital research assistance to City staff, and timely responses to the public Conduct citywide training in records management, research and contract processing . �AUX"Mi �inienpau tsUrINAM^ �'I'm 01 okoopwa Expeodliture .` � ' , � ^ 201ZJ3 2b13.14 2013^4, Expended 20,14-16 Personnel Services So|mioo & VVogau 255'732 262'100 282'100 108.096 269.900 Employee Benefits 41'338 38'400 38'400 100.0Y6 42.500 Insurance Benefits 40'147 68'300 68.300 100.096 08'400 Workers Compensation |nuu,onoo 2'894 8'200 8'200 100.096 10'824 Other Benefits and Deductions 3'875 3'800 3'800 100.096 3'900 Operations &Maintenance Contract Services- Professional 44'184 23'200 33'200 143.196 89'400 Services &Supplies -Travel 1'503 2'200 1'850 84.1Y6 2'700 Services & Supplies -Dues &Subscription 2'000 1.200 1'145 95.496 1'700 Od`o, Services -Advertising 2'366 15'000 5'000 33.3% 5'000 Services &Supplies -Office 2'429 3'500 3'500 100.096 3'500 Other Expenses Services & Supplies -Information Tonhnox 25'898 25'600 25'600 100.096 39'871 Reimbursed tuGeneral Fund (68'604) (66'500) (53'090) 73.896 (104'219) Other Charges -Facilities & Fleet Moinu»nz 7'123 7'500 7'500 100.0% 8'025 Actual Actual Adopted Personnel Schedule 2012'13 2013'14 2014-15 City Clerk 1 1 1 Deputy City Clerk 1 1 1 Secretary 1 1 1 Office Assistant 1 ' Receptionist 1 1 1 Total 5 4 4 71 THIS PAGE INTENTIALLY LEFT BLANK 72 73 Community activities, city-wide special events, and Fritz Burns Pool summer swim 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 than books. Parks: The City has well maintained parks, sports facilities, 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 Stewards of the Bear Creek Trail and Fred Wolff 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). Programs include preschool story time, classes, local tours, and presentations. 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 the Humana Golf Tournament, La Quinta Arts Festival, BNP Paribas Tennis Tournament, Coachella Music Festival, Stagecoach Country Festival, 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. 2013-14 ,HIGHLIGHTS • Completed the Art in Public Places Strategic Plan • Coordinated efforts with Public Works on the design build process for the Fitness Center addition and center renovation • Completed LED lighting for City Hall and the Museum • Replaced HVAC systems at City Hall • Completed a Facility Assessment for all City owned buildings • Completed ADA improvements at the Library, Museum, Civic Center Campus, and La Quinta Park • Drained and renovated the lake feature in the Civic Center Campus • Coordinated staff attendance at 25 community outreach meetings to local organizations and Homeowner's Associations. • Provided technology training to City Staff • Redesigned the PlaylnLaQuinta.com tourism website 74 • Increased Facebook participation by over 60% (over 25,000 likes) • Increased Twitter participation by over 400% (6,000 followers) • Dog -O -Ween event for pets was offered in North La Quinta at Pioneer Dog Park • Coordinated activities and promoted healthy eating and active living during the Humana Fit, Fun & Healthy Forever week at the Senior Center • Established a partnership with Mizell Senior Center to provide free luncheons at the Senior Center • Partnered with Stewards of the Cove on educational hikes for youth and adults • Offered four Open Air Cinemas in North La Quinta • Promoted the 1st Annual Patriot Ride in La Quinta • Hosted the 3`d Annual Humana Community Events including: Well Being Walk, Healthy Fun Fair, and Humana Day at Certified Farmers Market. • Initiated Youth Sports Fees for sanctioned sports associations • Reinstated Monday evening Open Gym at the La Quinta Boys & Girls Club • Increased anticipated Youth Sports Fees revenue by contracting field use to 2 new youth recreation organizations • Partner with Chamber of Commerce to meet with business owners and commercial real estate agents to identify additional economic development opportunities • Update the Library and Museum contract with Riverside County EDA • Assist with the development of new evaluation and training programs for City staff • Continue to develop and implement Individual Development Plans (IDP) with department staff • Expand PlayinLaQuinta.com website to include vacation rental information • Implement golf league software for participant members • Implement a name change for the Senior Center • Coordinate a grand opening of the newly renovated and expanded Senior Center • Promote membership sales for the new fitness and wellness facility • Develop and establish more programming in the north of La Quinta • Partner with Eisenhower/JFK to provide health and wellness opportunities 75 • Youth sports leagues, YMCA youth sports programs, and the City's annual Desert Youth Olympics event were offered in North La Quinta at Colonel Mitchell Paige field • Expand Museum and Library programs and attendance • Identify potential new "Signature Events" for La Quinta like Wanderlust Festival and the Italian Festival • Landscape and improvements for the South entrance (at the top of the Cove) into the Cove Oasis, Bear Creek Trail, and Fred Wolff Nature Preserve • Facility improvements at the La Quinta YMCA • Assist the Public Works Department with the SilverRock Golf Course improvements as a result of the canal relocation project • Convert the Library lighting to LED • Assist with the development of the Customer Service Center • Coordinate efforts with Public Works during the installation of the La Quinta Sports Complex Lighting Project • Complete public art in the Eisenhower roundabout • Send out RFP for public art in the Seeley roundabout Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Community Services Director 1 1 1 Senior Secretary 1 1 1 Office Assistant 1 - - Recreation Supervisor 1.5 0,5 1 Recreativion Coordinator 0.5 0,5 0.5 Total 5 3 3.5 76 Actual Amended Estimated To. of Adopted Expenditure Classification Expense Budget Expense Budget Budget 2012-13 2013-14 2013-14 Expended 2014-1 Personnel Services Salaries & Wages 378,409 303,700 303,700 100.0% 303,700 Employee Benefits 63,855 44,000 44,000 100.0% 46,900 Insurance Benefits 69,133 60,500 60,500 100.0% 60,500 Workers Compensation Insurance 4,799 7,200 7,200 100.0% 9,471 Other Benefits and Deductions 5,765 4,300 4,300 100.0% 4,300 Operations & Maintenance Contract Services 91,550 92,440 94,500 102.2% 104,800 Rental Services 0.0% 9,800 Other Services 1,013 2,400 2,400 100.0% 2,400 Other Services -Maintenance - 23,000 0.0% Services & Supplies -Travel 5,084 7,000 6,100 87.1% 6,100 Services & Supplies -Dues & Memberships 1,718 2,300 2,300 100.0% 4,300 Services & Supplies -Office 10,408 10,700 4,500 42.1% 4,500 Other -Special Projects 220,774 406,700 340,100 83.6% 405,350 Services & Supplies -Printing 16,603 - 0.0% Other Expenses Services & Supplies -Information Technology 26,700 23,400 23,400 100.0% 35,832 Reimbursed to General Fund - - 0.0% (5,147) Other Charges -Facilities & Fleet Maintenance 15,227 13,900 13,900 100.0% 15,288 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Community Services Director 1 1 1 Senior Secretary 1 1 1 Office Assistant 1 - - Recreation Supervisor 1.5 0,5 1 Recreativion Coordinator 0.5 0,5 0.5 Total 5 3 3.5 76 Personnel Services Salaries & Wages 160,227 158,900 158,900 100.0% 162,400 Employee Benefits 28,672 23,400 23,400 100.0% 23,800 Insurance Benefits 46,647 50,700 50,700 100.0% 50,600 Workers Compensation Insurance 2,180 6,200 6,200 100.0% 9,471 Other Benefits and Deductions 2,323 2,300 2,300 100.0% 2,900 Operations & Maintenance Contract Services -Professional 4,300 4,300 4,300 100.0% 4,300 Contract Services -Instructors 22,034 21,000 21,000 100.0% 10,500 Contract Services -Technical 2,500 3,000 2,500 83.3% 3,000 Utilities 28,231 33,000 27,500 83.3% 30,000 Contract Services -Janitorial 23,376 24,200 21,200 87.6% 12,435 Other Services -Maintenance 19,727 5,900 5,900 100.0% 5,900 Services & Supplies -Travel 400 0.0% 200 Services & Supplies -Dues & Subscription 1,376 1,600 1,200 75.0% 1,800 Services & Supplies -Office 20,045 18,000 12,200 67.8% 17,000 s � �Po ®� �W �a• �®� ffi Other Expenses Services & Supplies -Information Technolc 14,784 18,300 18,300 100.0% 28,971 Reimbursed to General Fund 0.0% (2,040) Other Charges -Facilities & Fleet Maintene 17,112 14,000 14,000 100.0% 14,221 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Senior Center Supervisor 1 "1 1 Senior Center Activities Coordinator 1 1 1 Senior Center Office Assistant 1 1 1 Total 3 3 3 77 of ITOWA i Actual Actual Adopted Schedule 2012-13 2013-14 2014-15 RecreationPersonnel •' Actr1e1,, Arviendert hst"11eted Iya, t Adopted Expenditure lasslfagatlon Expense Budget Expense Budget Budget 012-13 2043-14 2013-14 Expended 2014-15 Personnel Services Salaries & Wages Employee Benefits Insurance Benefits Workers Compensation Insurance Other Benefits and Deductions Operations & Maintenance Contract Services 713,555 906,600 906,600 100.0% 906,600 Utilities 49,883 54,000 51,500 95.4% 51,500 Contract Services -Janitorial 30,933 33,500 33,500 100.0% 33,500 Other Services -Maintenance 21,018 13,700 13,500 98.5% 13,500 Rental Services 137,050 137,100 137,100 100.0% 137,100 Machinery & Equipment - - 0.0% 41,000 Insurance 55,969 55,300 55,907 101.1% 91,566 Services & Supplies -Operating 154,624 223,700 203,700 91.1% 208,700 Other Expenses Reimbursed to General Fund (1,176,365) (1,437,200) (1,415,107) 98.5% (1,496,799) Other Charges -Facilities & Fleet Maintenanc( 13,333 13,300 13,300 100.0% 13,333 0 � iii W m .. :q � ` ® w � � a � ro � in ®...A..a a e � •aro ' r Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 The personnel at the Library are not City employees. 79 Personnel Services Salaries & Wages 131,361 90,300 90,300 100.0% 81,400 Employee Benefits 20,929 13,200 13,200 100.0% 12,400 Insurance Benefits 21,243 18,700 18,700 100.0% 16,900 Workers Compensation Insurance 1,654 2,800 2,800 100.0% 2,652 Other Benefits and Deductions 2,169 1,300 1,300 100.0% 1,200 Operations & Maintenance Contract Services -Professional Services 65,453 169,000 35,000 20.7% 49,000 Contract Services -Technical 334,884 349,100 349,100 100.0% 361,100 Utilities -Parks 242,498 244,600 248,550 101.6% 254,600 Utilities 669 600 700 700 Contract Services -Janitorial 14,925 16,000 16,000 100.0% 16,000 Repair/Maintenance Agreements 23,976 21,000 22,500 107.1% 19,000 Services & Supplies -Training 545 1,000 455 45.5% 500 Services & Supplies 69,370 75,000 59,700 79.6% 72,700 Other Expenses Services & Supplies -Information Technol( 5,424 8,200 8,200 100.0% 22,694 Reimbursed to General Fund - - 0.0% (1,882) Other Charges -Facilities & Fleet Maintena 504,446 505,000 505,000 100.0% 504,941 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Maintenance Manager 0.25 0.25 0.15 Maintenance Foreman 0.25 Maintenance Worker 1 0.25 0.75 0.5 Golf & Park/Landscape Manager-SilverRo 0.6 Golf & Park/Landscape Manager -Parks 0.4 0.35 0.33 Total 1.75 1.35 0.98 Ac,uja'l Arllen0od E' tirri tod 6 of, Adoptods Expenditure Classification Expense Bridget Expense Budget Budget 2012-13 2013-14 O13-14 Expended 2.014-15 Personnel Services Salaries & Wages Employee Benefits Insurance Benefits Workers Compensation Insurance Other Benefits and Deductions Operations & Maintenance Contract Services 19,742 0.0% Contract Services -Museum Consultant 175,000 183,300 183,300 100.0% 183,300 Contract Services -Credit Card Fees 151 500 300 60.0% 300 Contract Services -Technical 9,235 8,000 8,500 106.3% 8,500 Utilities 21,372 21,900 18,100 82.6% 17,400 Contract Services -Janitorial 9,300 10,500 10,500 100.0% 10,500 Repair/Maintenance Agreements 15,046 9,700 4,000 41.2% 7,500 Insurance 19,093 18,900 18,627 99.6% 31,552 Services & Supplies -Office 8 200 200 100.0% 200 Capital -Machinery & Equipment 25,000 10,000 40.0% 5,000 Other Expenses Services & Supplies -Information Technology 1,572 0.0% 858 Reimbursed to General Fund (273,850) (281,300) (257,027) 91.4% (268,443) Other Charges -Facilities & Fleet Maintenanc 3,333 31300 3,300 100.0% 3,333 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 The personnel at the Museum are not City employees. 81 M Other Expenses Services & Supplies -Information Technology 22,176 4,600 4,600 100.0% 4,829 Reimbursed to General Fund (69,600) Other • ' 900 900 100.0% 909 , r,/l,l /� �/� %� r r �// 1, „�ira�/r Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Recreation11 •' Total 0.5 0.5 M Total - - 2.34 83 ` ExpwndRuro Class0ficaWon` ` 20,124^3 20,w-14 20,3°1114 =vended *014r15 Personnel Services Salaries &Wages - 152'400 152'400 100.096 127'900 Employee Benefits - 22'400 22'400 100.0Y6 20'100 Insurance Benefits - 39'700 39'700 100.096 39'800 Workers Compensation Insurance - 4'700 4'700 100.0Y6 8'332 Other Benefits and Deductions - 2'200 2'200 100.096 1.900 ' - - Operationn& Maintenance Contract Services -Technical - 34'900 34'000 97.496 33'500 Utilities - 147'500 134'000 90.896 129'000 Maintenance Services - 37'500 37'500 100.096 37'500 Other Maintenance - 80'000 42'500 70.896 43'500 Rental Services - 671'400 871'400 100.096 671'400 Mopoi,/N1aintnnannaAg,00mnnts - - - 0.096 15'000 8omi000& Supplies - 1'000 500 50.0§ 500 Services &Supplies -Training - 1'000 - 0.096 1'000 Services &Supplies -Office - 5'600 1'000 17.996 2'000 Furniture ' 10'000 10'000 100.096 - Other Expenses Services & Supplies -information Toxhnc - 14'000 14'000 100.096 2'897 Reimbursed tnGeneral Fund - (201'400) (201'400) 100.0Y6 (201.400) Otho, Chargoo'Fani|ideu & Fleet NYuinu,/ ' - - 0.096 28'526 Actual Actual Adopted Personnel Schedule 2012'13 2013'14 2014'15 Golf &Park/Landscape Manager -Parks ' 0.3 0.34 paoi|idou k4enaoo, Coordinator - 1 1 Maintenance Worker 1 1 Total - - 2.34 83 THIS PAGE INTENTIALLY LEFT BLANK 84 r x s t k, y 01 %//f✓� i � //r� 11 ��) �� / / � �, v i} i a, 1 s THIS PAGE INTENTIALLY LEFT BLANK 84 FINANCE DEFIWITMENT The Finance Department is a General Government Support function. The Department has 7 full-time staff members composed of two management, and five professional/clerical 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 The Finance Department 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. 85 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. • Underwent successful conversion of financial software modules to include Fixed Assets, General Ledger, Accounts Payable and Payroll • Prepared the FY 12/13 Comprehensive Annual Financial Report • Prepared the FY 14/15 balanced budget • Continued to diversify the City's Investment portfolio • Prepared monthly Revenue and Expenditure reports for the City Council • Prepared monthly Treasurer's reports for the Investment Advisory Board and City Council • Completion of processing Cash Receipts through Tyler • Cross train for succession planning • Continue to improve the formatting of the operating and capital improvement budgets • Maintain the City's fiscal health and provide adequate resources to fund City Services to the community • Continue to provide superior customer service to the City and community E-12 • Prepared Annual Street Report for the State Controller's Office • Prepared monthly capital improvement report • Continued to monitor short term rental properties to ensure compliance with the City's Municipal Code • Changed the warrant runs to weekly cash disbursements • Prepared warrant registers and reviewed warrants to ensure appropriate expenditures of City resources • Assisted the Community Development department with the implementation of the new permitting software • Provide financial services such as Accounts Payable, Payroll and Cash Receipting to all City departments • Safeguard the City's assets and invest available cash within the City's adopted investment policy • Account for the City's fiscal activities in an accurate and timely manner within generally accepted accounting principles and other legal requirements • Perform financial responsibilities in accordance with statutory regulations and standards promulgated by professional regulatory agencies • Review the City's procurement procedures • Wills ��///��,/��///�„/rid. Personnel Services Salaries & Wages 120,000 Employee Benefits Insurance Benefits Workers Compensation Insurance Other Benefits and Deductions "g, % ni , / ,� rir/ �� /ii / //Oi �i.. �i/ ,,,,,//��,;-ao//„� / Operations & Maintenance Utilities 56,824 85,000 70,000 82.4% 70,000 Repair/Maintenance Agreements 68,338 48,400 46,320 95.7% 48,320 Services & Supplies -Postage 21,253 35,000 32,000 91.4% 32,000 Services & Supplies -Membership Dues 727 100 155 155.0% 110 Services & Supplies -Office Supplies 21,686 24,800 20,000 80.6% 20,000 Insurance - 0.0% 528,383 Other Expenses Services & Supplies -Information Technol 65,892 65,900 65,900 100.0% 66,190 Reimbursed to General Fund (10,152) (34,100) (34,100) 100.0% (52,110) Other Charges -Facilities & Fleet Mainten 20,422 20,800 20,800 100.0% 22,501 Transfers Out 700,884 4,080,765 4,080,765 100.0% 2,173,739 Personnel Schedule Actual Actual Adopted 2012-13 2013-14 2014-15 Note: There are no salaries and benefits allocated to this Division. The City of La Quinta contracts with the Riverside County Sheriff's Department for all its law enforcement services. At the local level, the La Quinta Police Department provides around the clock patrol services, traffic enforcement, investigations, Special Enforcement Team, and Administrative Section that includes crime prevention services. The current police contract calls for 150 patrol hours each day, which equates to fifteen patrol officers covering three deployment shifts. The La Quinta Police department consists of sixty-one (61) sworn officer positions. The current sworn officer per resident ratio is 1.6 officers per 1,000 residents. Thirty-one (31) officer positions are dedicated to the Patrol Division, with the remaining officers dedicated to the special assignments of Traffic Enforcement, Special Enforcement, Business District Unit, Gang and Narcotics Task Forces, School Resource Officer, and the Crime Prevention Unit. The officers are fully supported by sworn supervision and administration. The police contract also contains six (6) Community Service Officers, with two of them assigned to the Crime Prevention Unit. The crime prevention/community based services include Crime Free Multi -Housing, Crime Free Business, Internet Outreach and support for area Neighborhood Watch programs. The La Quinta Police Cadet Program is a partnership between the citizens of La Quinta and the Police Department. This program is for kids that have an interest in law enforcement, military and public service careers. The program emphasizes the core values of "integrity, honor, courage, commitment, and teamwork." Included within the city's contracted police service levels, the Sheriff's Department provides extensive support during critical incidents and offers an array of specialized services. These specialized services, which include Homicide, Sexual Abuse and Child Abuse investigators, Bomb/Arson, Narcotics, SWAT, CSI, Crime Impact, Gang, Aviation, and High -Tech Crimes, offer a level of specific area expertise and logistical support in emergency or critical incident situations. 2013-14 HIGH,LIG'S Overall crimes reduced 13,9% over FY 12-13 Property crinies reduced 11% over FY 12-13 Violent crimes reduced 54% over FY 12-13 Special Enforcernent recovered $64,575.00 in stolen property Business District Unit recovered $17,821,55 in stolen property • Continue to aggressively and ethically combat crii-ninal activity • Focus more effort In reducing theft related crimes • Achieve reduced response times to calls f or police service • Continue to analyze traffic collision data and conduct focused traffic enforcement programs • Con-ibat impaired' rivers with fully developed checkpoints and saturation patrol strategies as] # Narcotics Team seized $318,82100 in drugs # Gang Tearn arrested 32 suspects, and seized 37.7 grarris of illicit drugs o School recourse officers hosted the 8'1) annual La, Quinta Police Cadet Pro'garn F-urther develop our crime prevention programs, by building, new and Innovative crime prevention strategies and programs Maintain and further develop our coordinated efforts with Code Enforcement, Public Works, Planning, and Business licensing departments Further build relationships wMi business owners and shopping centers through our Business District Teani Expend°oture Classuflcatlon (Expense Budget Expense Budget Budget 2.012.-13 2013-14 2013.114 Expended 2014-15 Personnel Services Salaries & Wages Employee Benefits Insurance Benefits Workers Compensation Insurance Other Benefits and Deductions Operations & Maintenance Contract Services - Officers 12,177,099 13,375,032 12,478,841 93.3% 13,497,873 Utilities 18,865 - 5,678 0.0% 6,500 Utilities - Maintenance 3,639 - 0.0% Repair/Maintenance Agreements 5,111 0.0% Rental Services 108,821 0.0% - Services & Supplies -Volunteers 1,994 16,000 16,000 100.0% 16,000 Other Services -Marketing 315 2,500 1,000 40.0% 1,000 Services & Supplies -Office Supplies 9,614 5,000 0.0% 5,000 Other Expenses Services & Supplies -Information Technolog 7,848 7,800 7,800 100.0% 1,621 Other Charges -Facilities & Fleet Maintenan, 34,274 34,600 34,600 100.0% 32,031 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Patrol Officer 31 31 31 School Resource Officer 3 3 3 Target Team 6 6 5 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 6 Commercial District Officer 1 1 2 Total 55 55 56 Note: The positions above are County employees. 91 NM The City of La Quinta contracts with Riverside County Fire Department for all of its Fire protection services. The Riverside County Fire Department and La Quinta benefit from a strong integrated, cooperative, regional fire protection system. The system is strong because of the additive organizational elements provided by the State, County, partner cities, and community services district. La Quinta is one of 21 cities in Riverside County who contract for their fire protection services. The City of La Quinta has one (1) Battalion Chief, twenty four (24) Firefighters and one (1) Fire Safety Specialist. La Quinta has three (3) fire stations within the city that are staffed 24 hours a day with a minimum of one paramedic on each engine. La Quinta also is part of a shared truck program where they share the cost of a Tiller Truck with the City of Indio, Coachella, and Riverside County. The Truck responds into the City for commercial and residential fires, and any technical rescue emergencies. La Quinta has a Fire Explorer Post at the La Quinta North Station. This is a program for adolescents between the ages of 14 and 21 years of age. They participate in training and community events and do ride —a- longs on the engine. This gives them basic firefighting skills and allows them to experience the real life of a firefighter to see if they want to pursue it as a career. Riverside County operates 97 fire stations that serve unincorporated communities and cities throughout the 7,206 square miles of Riverside County. From those fire stations, the Fire Department provides full service, municipal and wildland fire protection, pre -hospital emergency medical response by paramedics and EMTs, technical rescue services and response to hazardous materials discharges. About 82% of the nearly 400 incidents Riverside County Fire responds to on average each day are medical emergencies and about 10% are fires. The other 8% of incidents include technical rescues/public service assistance (6%) and hazardous materials incidents (2%). The Fire Department maintains two highly -trained hazardous materials response teams. Our two hazardous materials teams are located near the communities of Winchester and North Bermuda Dunes. They respond county- wide to any hazardous materials discharge including explosives, poisons, environmentally destructive elements, and weapons of destruction emergencies. The Fire Department has five core values: Leadership, Competence, Integrity, Safety, and Customer Service. Firefighters must provide leadership at every incident; must be highly competent to manage diverse emergencies during the worst of compressed time frames; must be honest and never breach their oath of integrity; must be safe and make it home to their families; and must Be Nice, which is the simplest definition of Customer Service. If any of our fire companies serve you either on an emergent or routine basis, I expect they will treat you well and earn your trust and respect. 92 20 3 HIGHLIGHTS T oilOrooagrD�,u�Po'a°lr'Anl gII fk,i,P Ba tdU,),UtUirah" iq"'Y,U'wadquarters station, t; orl"we tord'llhe IIVghdir g M ttoor of �,,,Iat6or 70 to LED to save energy costs. Cano',ded0000rr o r�nu � � p0 neoorrr �ooup;ob000nort''iireaPratonance contract, saving 1,800 annually, Jpgirnde a t'irofiht& ii Poonftiont'to to P t dlbq` rofipht � ills Milli Ilpr'OyWe Medloql t Wlot;s otn the i ntptllhes frjrgoolcker tt'ttti utrt records and tortrosfert tW'oo�trw prt ,t16 dont 70 firi4opr t,�ttlllht�pg U[U[) Ip -save energy costs, t`000tlntuo to be fiscany tos pointblle and looklor ways to gut our better Expenditure Classification Expense Budget Expense Budget budget 2012-13 2013-14 2013-14 Expended 2014-15 Personnel Services Salaries & Wages Employee Benefits Insurance Benefits - Workers Compensation Insurance Other Benefits and Deductions Total 25 25 25 Note; The positions fisted above are County employees. 94 Operations & Maintenance Contract Services -Fire Services 4,346,510 5,096,200 5,065,029 99.4% 5,165,983 Contract Services -Humana 25,000 25,000 100.0% 25,000 Utilities 35,697 36,000 37,500 104.2% 41,500 Contract Services 9,400 0.0% 20,600 Contract Services -Pest Control 2,016 3,000 2,750 91.7% 3,000 Repair/Maintenance Agreements 43,532 46,500 46,250 99.5% 45,000 Insurance 17,258 20,000 19,401 97.0% 22,397 Services & Supplies -Office 5,000 0.0% 5,000 Services & Supplies -Small Tools/Equipm 117 3,500 1,000 28.6% 2,500 Machinery & Equipment - 36,959 20,000 54.1% 35,000 Other Expenses Reimbursed to General Fund 79,740 - - 0.0% Other Charges -Facilities & Fleet Mainten 12,409 12,800 12,800 100.0% 12,732 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Captain 3 3 3 Medic Engineer 2 2 3 Engineer 6 6 3 Fire Fighter II - Medics 6 6 9 Fire Fighter II 7 7 6 Fire Service Inspector 1 1 1 Total 25 25 25 Note; The positions fisted above are County employees. 94 COMMUNITY 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 95 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. 2013-14 HIGHLIGHTS Maintained Department expenditures within the approved budget Gained compliance on an estimated 557 public nuisances ® Gained compliance on an estimated 86 vehicle violations Gained compliance on an estimated 40 weed abatements Continued field use of laptop computers to increase officer efficiency ® Projected issuance of more than 1,500 various types of building permits with an estimated valuation of more than $73,881,866 Conducted an estimated 5,500 on-site building inspections Saw more than 9,300 customers visit the Community Development Department counter ® 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 Processed an estimated 2,200 animal control cases Provided two low-cost rabies clinics Contracted with Riverside County to provide after- hours and Sunday emergency animal control services ® Provided staff support for the Animal Campus Commission Participated in The Great California Shakeout Earthquake disaster drill Continued to provide training to staff on a multi - department basis including SEMS, NIMS, ICS, and EOC Operations Provided a Community Emergency Response Team (CERT) seminar in November, training 20 interested citizens ® 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 Identified and implemented cost savings 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 ensure efficient processing of development projects • Began Zoning Ordinance review and revision for compliance with 2035 General Plan Update • 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 • Complete implementation and execution of new permit tracking software • Complete comprehensive review and revision of development permit and approval procedures including establishment of a one-stop development services counter and enhanced online interaction and accessibility • 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 .. , , .01, ability of staff to respond. , major catastrophe and -. city eligible for-, disaster , • 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 97 • Assisted Department of Finance in preparation of annual state population estimates • Coordinated with the County EDA to monitor fiscal year 2013-2014 CDBG projects and obtain CDBG funds for fiscal year 2014-2015 • Selected permit tracking software and commenced implementation process • Saw the completion of Coral Mountain Apartments, a City Housing Authority funded 175 unit affordable housing apartment community • Provide First Aid, CPR, and AED training for City staff and volunteers • Explore options and opportunities with Riverside County Fire for the administration of the City's emergency management operations • Continue to provide CERT training at minimal cost for all interested citizens and continue to expand the PREP program • 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 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 2014-2015 CDBG projects and obtain CDBG funds for fiscal year 2015-2016 • Complete Zoning Ordinance review and revision for compliance with 2035 General Plan Update UL MM'W MTKOHAMA I M,IUp9l M'dWM'9 Yr 7NV v ; #41PA RSM w ). lea dN,ure CJ eel)I vtt giry Expense budget Expenso Budget Sud3e't 2012.1 ' 2,0113,14, 2013 �' Ex it on ed 2,014-w 1 f5 Personnel Services Salaries & Wages 417,997 471,850 471,850 100.0% 715,100 Employee Benefits 69,595 59,500 59,500 100.0% 109,300 Insurance Benefits 55,167 59,300 59,300 100.0% 152,300 Workers Compensation Insurance 5,331 6,900 6,900 100.0% 23,949 Other Benefits and Deductions 6,866 5,900 5,900 100.0% 10,100 Operations & Maintenance Professional Services 161,231 43,970 43,970 100.0% 2,000 Contract Services -Administration - 29,700 29,700 100.0% 20,000 Services & Supplies -Travel 6,783 9,100 7,600 83.5% 8,600 Services & Supplies -Membership Dues 7,447 2,700 3,000 111.1% 2,000 Advertising 12,392 13,500 11,000 81.5% 13,500 Services & Supplies -Office Supplies 2,380 12,000 12,000 100.0% 12,000 Other Expenses Services & Supplies -Information Technolc 19,740 14,300 14,300 100.0% 28,971 Reimbursed to General Fund (17,004) (17,000) (17,000) 100.0% (4,414) Other Charges -Facilities & Fleet MaintenE 5,698 4,400 4,400 100.0% 15,180 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Community Development Director 1 1 1 Community Development Manager 1 1 1 Building Official/Emergency Manager 0 0.5 1 Executive Secretary 1 0 0.85 Office Assistant 1 0.85 1 Permit Operations Supervisor 0 0 1 Permit Technician 0 0 3 Total 4 3.35 8.85 Personnel Services Salaries & Wages 419,866 322,600 322,'600 100.0% 249,588 Employee Benefits 67,045 47,400 47,400 100.0% 39,276 Insurance Benefits 62,170 68,900 68,900 100.0% 51,817 Workers Compensation Insurance 5,532 8,200 8,200 100.0% 8,118 Other Benefits and Deductions 4,749 3,200 3,200 100.0% 3,599 : • •• •• •• •'. • rr • Personnel Services Actual Actual Adopted Personnel Schedule Salaries & Wages 425,000 425,000 100.0% 237,600 Employee Benefits 62,400 62,400 100.0% 37,400 Insurance Benefits 102,800 102,800 100.0% 51,700 Workers Compensation Insurance 12,400 12,400 100.0% 8,118 Other Benefits and Deductions 6,200 6,200 100.0% 3,400 Operations & Maintenance Contract Services -Professional 275,000 300,000 109.1% 225,000 Services & Supplies -Travel 8,800 4,000 45.5% 8,600 Services & Supplies -Membership Dues 2,600 3,000 115.4% 1,500 Operating Supplies 1,200 600 50.0% 600 Other Expenses Services & Supplies -Information Technolc 36,600 36,600 100.0% 28,971 Other Charges -Facilities & Fleet Maintena 18,300 18,300 100.0% 5,454 100 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Plans Examiner Supervisor 0 1 1 Building Inspector II 0 2 2 Permit Technician 0 3 0 Total 0 6 3 100 Personnel Services Salaries & Wages 750,346 336,100 336,100 100.0% 336,500 Employee Benefits 106,706 48,900 48,900 100.0% 52,500 Insurance Benefits 128,912 85,400 85,400 100.0% 85,400 Workers Compensation Insurance 6,762 10,300 10,300 100.0% 13,531 Other Benefits and Deductions 10,998 4,900 4,900 100.0% 4,900 Operations & Maintenance Contract Services 123,898 142,000 142,000 100.0% 144,500 Contract Services -Technical 5,728 10,000 7,500 75.0% 7,500 Maintenance Services 7,432 29,800 7,250 24.3% 11,000 Operating Supplies 6,017 8,300 5,000 60.2% 61000 Services & Supplies -Membership Dues 465 900 500 55.6% 500 Services & Supplies -Office Supplies 10,776 5,800 2,900 50.0% 1,500 Services & Supplies -Travel 2,152 3,400 1,500 44.1% 1,500 ® ®s Other Expenses Services & Supplies -Information Technol( 56,676 30,500 30,500 100.0% 48,286 Other Charges -Facilities & Fleet Maintene 85,530 79,300 79,300 100.0% 90,471 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Animal Control/Code Compliance Supervi 0 1 1 Animal Control/Code Compliance Officer 0 4 4 Total 0 101 C Personnel Services Salaries & Wages 69,098 74,500 74,500 100.0% 8,800 Employee Benefits 8,316 10,900 10,900 100.0% 1,400 Insurance Benefits 9,551 11,400 11,400 100.0% 2,600 Workers Compensation Insurance 472 1,300 1,300 100.0% 406 Other Benefits and Deductions 1,002 1,100 1,100 100.0% 100 Operations & Maintenance Contract Services 15,701 18,300 3,000 16.4% 1,500 Utilities 13,616 31,800 14,800 46.5% 17,000 Services & Supplies -Travel 1,177 9,200 500 5.4% 6,000 Services & Supplies -Membership Dues 968 1,300 500 38.5% 800 Repair/Maintenance Agreements 336 6,500 Machinery & Equipment 1,000 0.0% 11,500 CERT Supplies 2,975 16,300 15,000 92.0% 7,000 Other Expenses Services & Supplies -Information Technology 4,932 4,000 4,000 100.0% 9,657 Other Charges -Facilities & Fleet Maintenance 20,264 18,100 18,100 100.0% 17,848 Personnel Schedule Building Official/Emergency Manager Secretary Total Actual Actual Adopted 2012-13 2013-14 2014-15 0 0.5 0 0.85 0.15 0 1.35 0.15 102 F1 KS 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 i. 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, hydraulics and soils 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 grading, 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, bonding 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, street sweeping, and also provides emergency response to roadway clearing or closing/diverting. Maintenance Services — Landscape & Lighting District: Administers City-wide landscape and lighting maintenance contracts for medians, parkways and retention basins. 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. 103 Engineering Services: Administers the planning, design, construction and cost tracking of the Capital Improvement Program and Pavement Management Plan. 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 applicable City standards and regulations. 2013-14 HIGHLIGHTS • Completed an audit of County Special Assessment (CSA) District 152 — NPDES/Storm Water Quality • Completed feasibility study and neighborhood workshops to evaluate forming a new landscape maintenance special benefit assessment district in North La Quinta • Ensured City complies with new Fourth Term NPDES Permit and Statewide General Construction Permit • Streamlined all development entitlement and improvement plan check processes by reviewing all procedures and integrating new technology • Continued to work on enhancing maintenance standards and reduce water consumption for City maintained landscape areas OBJECTIVES2014-15 GOALS AND • Implement TRAKIT 9 software to streamline all development entitlement and permitting processes • Implement electronic plan check for development improvement plans • Comply with new NPDES Municipal Stormwater Permit Requirements as required by Regional Water Quality Control Board • Replace wireless interconnect with wire interconnect citywide • Upgrade the City signal control software to the new Centracs system so the City's signals can communicate with those of neighboring cities 104 • Completed development of an action plan for drainage and problem flood areas throughout City • Constructed accessibility improvements at Library, La Quinta Park, and Civic Center Campus per Americans with Disabilities Act Transition Plan • Made traffic capacity enhancing improvements to Washington/Hwy 111 including turn lanes and signal modifications to improve flow through the intersection • Completed construction of Adams Street Bridge and Eisenhower/Sinaloa Roundabout • Prepare a new sign inventory with bar codes and update the retroreflectivity of all regulatory signs on major and collector streets • Design and construct first phase drainage projects to address problem flood areas within the City • Re -stripe the Jefferson/Avenue 52 Roundabout to bring to modern roundabout design standards • Complete the design phase of North La Quinta parkway landscaping conversion project • Collaborate with Mosquito Vector Control District on demonstration project to reduce standing water in City drainage structures Personnel Services Actual Adopted 2012-13 2013-14 2014-'15 Salaries & Wages 284,866 269,700 269,700 100.0% 269,700 Employee Benefits 47,554 39,500 39,500 100.0% 42,300 Insurance Benefits 30,119 35,700 35,700 100.0% 35,700 Workers Compensation Insurance 3,439 4,100 4,100 100.0% 5,412 Other Benefits and Deductions 4,237 3,900 3,900 100.0% 3,900 Operations & Maintenance Professional Services 132,674 165,104 165,104 100.0% 100,000 Services & Supplies -Travel 4,706 5,500 4,300 78.2% 5,500 Services & Supplies -Membership Dues 1,816 1,600 1,500 93.8% 1,600 Services & Supplies -Office Supplies 6,354 6,200 51500 88.7% 7,500 Other Expenses Services & Supplies -Information Technol( 14,832, 12,200 12,200 100.0% 19,314 Reimbursed to General Fund (115,566) (96,941) (96,941) 100.0% (37,795) Other Charges -Facilities & Fleet Maintene 4,274 3,800 3,800 100.0% 3,636 Personnel Schedule Public Works Director/City Engineer Management Analyst Senior Secretary Total Actual Actual Adopted 2012-13 2013-14 2014-'15 1 1 1 1 1 1 1 0 0 3 2 2 105 106 ACtU01 Almoonoeo W000,11"a WAIT 80013,100 Expenditoro CN18,01fk"61iorl Expenoo Bit got Upod"86 Budget asid"'got, Associate Engineer ,20,12-11 2013.14 2013-14 Expended 2014-45 Personnel Services 0 Counter Technician 1.5 0 0 Salaries & Wages 347,985 279,300 279,300 100.0% 279,300 Employee Benefits 60,384 41,100 41,100 100.0% 44,000 Insurance Benefits 59,406 52,100 52,100 100.0% 52,100 Workers Compensation Insurance 4,592 6,200 6,200 100.0% 8,118 Other Benefits and Deductions 5,177 4,100 4,100 100.0% 4,100 MEMO; ME IN, Operations & Maintenance MEN= Professional Services 50,482 80,000 75,000 93.8% 95,000 Contract Services -Plan Checking 30,863 130,000 130,000 100.0% 150,000 Contract Services -Administration 0 0 0 9,100 Services & Supplies -Travel 3,478 8,400 6,500 77.4% 6,500 Services & Supplies -Membership Dues 881 2,800 2,300 82.1% 2,300 Services & Supplies -Office Supplies 904 1,500 1,404 93.6% 500 Machinery & Equipment 0 10,000 10,000 100.0% 10,000 Other Expenses Services & Supplies -information Technol( 22,176 18,300 18,300 100.0% 19,314 Reimbursed to General Fund (8,300) (8,300) 100.0% - Other Charges -Facilities & Fleet Maintene 12,860 12,300 12,300 100.0% 24,454 106 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Principal Engineer 1 1 1 Associate Engineer 0.5 0 0 Assistant Engineer 11 1 0 0 Counter Technician 1.5 0 0 Permit Technician 0 1 1 Assistant Civil Engineer 0 1 1 Total 4 3 3 106 Exporidituee 0osMi�ficaf)toa Personnel Services Salaries & Wages 644,505 593,400 593,400 100.0% 566,900 Employee Benefits 110,127 80,500 80,500 100.0% 86,700 Insurance Benefits 178,894 161,500 161,500 100.0% 163,100 Workers Compensation Insurance 8,715 19,600 19,600 100.0% 25,979 Other Benefits and Deductions 7,323 6,000 6,000 100.0% 8,200 Operations & Maintenance Contract Services -Street Striping 8,838 53,800 53,800 100.0% 30,000 Contract Services -Technical 10,141 - 0.0% - Utilities 11,326 11,500 11,500 100.0% 11,500 Contract Services -Janitorial 4,872 6,700 6,700 100.0% 6,700 Repair/Maintenance Agreements 10,187 16,082 10,000 62.2% 10,000 Contract Services -Street Sweeping 71,563 22,857 22,857 100.0% 23,000 Contract Services -Administration - 0.0% 18,200 Services & Supplies -Travel 1,090 2,500 2,500 100.0% 2,500 Services & Supplies -Dues & Memberships 165 200 200 100.0% 400 Services & Supplies -Signs & Tools 75,413 84,769 88,769 104.7% 89,800 Services & Supplies - 500 0.0% 500 Other Expenses Services & Supplies -Information Technology 30,804 58,000 58,000 100.0% 57,943 Reimbursed to General Fund (994,896) (1,241,500) (1,293,500) 104.2% (1,116,862) Other Charges -Facilities & Fleet Maintenance 213,955 195,100 195,100 100.0% 198,336 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Maintenance Manager 0.5 0.5 0.6 Maintenance Foreman 2 2 2 Maintenance Worker II 2.75 2 2 Maintenance Worker 1 5 5 5 Counter Technician 0.5 0 0 Total 10.75 9.5 9.6 107 Personnel Services Salaries & Wages 94,751 63,600 63,600 100.0% 52,900 Employee Benefits 9,938 7,700 7,700 100.0% 8,200 Insurance Benefits 11,085 12,900 12,900 100.0% 12,900 Workers Compensation Insurance 913 1,000 1,000 100.0% 2,030 Other Benefits and Deductions 1,522 800 800 100.0% 800 Operations & Maintenance Contract Services -Consultants 14,379 15,000 15,000 100.0% 15,000 Professional Services 95,000 190,000 160,000 84.2% 160,000 Contract Services -Technical 639,084 765,591 670,000 87.5% 700,000 Contract Services -Administration 5,048 14,700 0.0% Utilities 339,366 453,728 393,200 86.7% 398,200 Repair/Maintenance Agreements 3,500 26,500 26,500 100.0% 15,000 Services & Supplies -Uniform 372 600 600 100.0% 600 Services & Supplies -Travel 207 1,100 1,100 100.0% 2,000 Services & Supplies -Tools & Materials 62,676 128,812 112,271 87.2% 107,400 Other Expenses Services & Supplies -Information Technolc 4,932 3,100 3,100 100.0% 9,657 Reimbursed to General Fund (959,988) (957,800) (957,800) 100.0% (960,000) Other Charges -Facilities & Fleet Maintene 6,638 6,300 6,300 100.0% 7,397 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Maintenance Manager 0.25 0.25 0.25 Maintenance Foreman 0,75 0 0 Maintenance Worker II 0.25 0.5 Total 1 0.5 0.75 108 109 ~ ` - Adopted Expendmure Classification ExponsA Mjdgot Sxpense 2012-13 2010-14 2013-14 Ewperfded 20114-15 Personnel Services Salaries &Wages 430.582 377.731 377'731 100D96 405'000 Employee Benefits 73.154 50'100 50'100 100.0Y6 61'908 Insurance Benefits 78'694 63'300 69'300 100.0% 86'200 Workers Compensation |nou,onoo 5'842 8'200 8'200 100D96 13'531 Other Benefits and Deductions 7'337 5.100 5'100 100.0Y6 5'900 Operations &Maintenance Professional Services 465'705 590'180 594'850 100.896 650'000 Go,vivoo & Supplies -Travel 5.388 7.200 6'350 88.296 7'200 Services & Supplies -Membership Dues 195 400 305 76.3% 700 Services & Supplies -Office Supplies 213'371 8'770 - 0.096 1'000 Services & Supplies -Tools &Materials 345 900 1'100 122.296 800 Capital Purchases -Machinery &Eqvipmo, 45'000 - - 0.0% ' Other Expenses Services & Supplies -information Toohnok 27'108 24'400 24.400 100.096 38'629 Reimbursed to Gonn,o| Fund (130'267) (*98'796) <496'790> 100.096 (102'418) Other Charges -Facilities &Fleet Maimon, 33'084 34'000 34'000 100.096 39'841 Actual Actual Adopted Personnel Schedule 2012'13 2013'14 2014'15 Principal Engineer 1 1 1 Associate Engineer 0.5 O 0 Assistant Engineer U 2 0 O Assistant Engineer | 1 0 0 Traffic Signal Maintenance Supervisor 0 O 1 Signal Technician 1 1 1 Public Works Inspector | D 1 1 Public Works Inspector | Supervisor O 1 1 Total 5.5 * 5 109 1 THIS PAGE INTENTIALLY LEFT BLANK 110 p r�,�li i"OP _ _ t 1 THIS PAGE INTENTIALLY LEFT BLANK 110 Deswiption Revenues: Actual 201213 Buftet F,:11In°ate i 1) 133 -14 201314 Received HVAC 29,400 - 29,400 Reimb to GF - Services & Supplies 1,324,306 1,718,500 1,718,500 100.0% 1,765,242 Transfers Out 12,410 578,649 578,649 100.0% - 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. 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. 112 I I I � Ioff of I 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. 112 006 ri llon Revenues: Arnendkorf AcUml 11ud er Es imaled 20112,,"13 2013,14, 2013-14 Received, Lighting & Landscaping Assessments 954,058 960,000 960,000 100.0% 960,000 Expenditures: Reimb to GF - Personnel 78,828 78,800 78,800 100.0% 78,800 Reimb to GF - Services & Supplies 881,172 881,200 881,200 100.0% 881,200 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. 113 Funding Sources: Revenues received in this fund are received from grants from the Federal Government. 114 Amended AdOPTOU Actual Budget Estimated % Budget Description 2012-13 2013-14 2013.14 Received 2014.16 Revenues: JABG 28,314 29,558 29,558 100.0% 22,802 Interest Income 767 500 500 100.0% 500 Member Contribution 18,008 15,000 15,000 100.0% 14,976 CLET Line Reimbursement - Match 1,681 3,400 3,400 100.0% 3,300 Expenditures: Salaries - 5,193 Janitorial Service 1,548 2,000 1,216 60.8% 2,000 Alarm Service 264 300 198 66.0% 300 Travel & Training 13,197 13,000 8,944 68.8% 10,000 Electricity 4,368 5,500 3,690 67.1% 7,000 Trash Collection 1,027 1,000 685 68.5% 1,200 Telephone 9,451 10,400 4,000 38.5% 8,400 CLETS Line 648 1,507 3,000 Cable 7,481 - 486 Maintenance & Repair 2,968 700 761 108.7% 5,000 Uniforms 505 1,000 942 94.2% 1,000 GPS Tracker - 2,000 1,616 80.8% 2,000 Office Water _ 300 256 85.3% 500 Mail Box Service 200 225 112.5% 250 Small Tools 3,500 0.0% 500 Services & Supplies 7,937 10,000 3,634 36.3% 7,000 Operating Supplies 15,779 8,500 1,076 12.7% 7,500 Description: This fund is used to account for revenues received from JABG grant funds and the operations of the Coachella Valley Violent Crime Gang Task Force. Funding Sources: Revenues received in this fund are received from grants from the Federal Government. 114 Revenues: 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. 115 Amenueo moop au Actual Budget Estimated % Budget Description 20112-13 2013-14 2013-14 ` Received 2014-15 Interest Income 4,094 4,300 3,574 83.1% 3,00• i , swam, Operations & Maintenance AB 939 Recycling 850 19,500 19,500 100.0% 19,500 CVWD Landscape Rebate 5,000 10,000 10,000 100.0% 10,000 AB 939 Consultant 26,000 Other Expenses Reimb to GF - Personnel 51,876 51,900 51,900 100.0% 42,587 Reimb to GF - Services & Supplies 21,756 21,700 21,700 100.0% 26,000 Transfers Out - 199,490 0.0% Uescnption: I his Lund is used to account for waste recycling tees collected by waste management. Its use is restricted Tor expenditures for education and other expenditures related to recycling. Funding Sources: The funds received in this fund are fees collected by waste management. 116 Amended Adop ted AotuW Budget Estimated, 9L Budoot Descrip"Han 201'2.13 20,i 3,14 2013-14. R"celved 2014-15 Revenues: Sales Tax 52,354 693,500 742,000 107.0% 754,500 Expenditures: Transfers Out 804,400 804,400 100.0% 774,627 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 Funding Sources: Revenues are received from the Coachella Valley Association of Governments. 117 Amended Adop tee"I AL,%irrl Midget "sOroutod! Budget oocNpflcn 012.13 20:13.14 2013-114 (oceved 20"14 15 Revenues: South Coast Air Quality Contribution 45,622 41,200 41,200 100.0% 40,200 Interest Income 419 •• 315 78.8% 300 of -, Contract Services/CVAG 35,360 40,200 40,200 100.0% 40,200 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. 118 Ad*,od Aocual Budget Estifnwied % b6dget, Nsctip'dw 2012-13 2013-14 2013- 1 4 Rat*vwd 2014-15 Revenues: CMAC Grant 1,813,332 Expenditures: Transfers Out 1,813,332 Description: This fund was established to account for grants related to improving air quality, Funding Sources: Revenues are received from the Federal government. 119 Revenues: Interest Income 3,965 3,500 3,500 100.0% 3,500 Developer Fees 49,475 50,000 60,000 120.0% 50,000 Expenditures: Operations Maintenance & Repair 10,155 20,000 10,000 5 0. 0 % 10,000 Operating Supplies 76 4,500 4,000 88.9% 4,00.0 Subscriptions & Publications - 200 200 100.0% 200 Art Purchases 43,343 105,000 58,000 55.2% 150,000 Other Transfers Out 200,000 228,600 228,600 100.0% 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 '/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 '/Z 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. 120 Revenues: Interest Transfers In 137 100 100 100.0% 100 2,000 2,000 2,000 100.0% 2,000 ✓" i- i „ �y Expenditures: Contributions 0.0% Description: This fund was established to account for contributions to be distributed to public safety officers disabled, and survivors of officers killed in the line of duty. Funding Sources: Revenues are received from contributions from the General Fund. 124 Amon ed Adoptedr Actual sudoetf ni to ,16 Oudoot Description 2012-13 2013-14 201314 Reoelyat! 2014.1 Transfers Out 56,660 352,645 180,000 51.0% 30,000 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 Quints, Revenues: 8LEWF(COPG)Grant Interest Income Mmuplou ' ` `Bud6at Eatimoted~ Budget~r ,2012-13 20'1314 2013-1 4 Roc,Wvod 2014-16 76,000 145'290 100'000 88.896 172 100 100 100.0% 100,000 100 General Fund Reimbursements Transfers Out 37,267 145,290 100,000 68.8% 100,000 Description: The COPS fund was established to ocountfor state funded "Citizens for Public Safety" (COPS) program activities which supplements Robbery and Burglary prevention programs. Funding: State of California 123 De,soilpflon . Revenues: Justice Assistance Grant 9,722 12,542 12,542 100.0% 12,978 - -N "MITTIM-MIC �/ // Description: The fund Fund was established to account for law enforcement grants. Funding: State of California 124 DoscHplion Revenues: 2 Developer Fees 393,617 360,000 674,000 187.2% 674,000 Donations 64,308 Interest Income 10,045 7,700 7,700 100.0% 7,700 Expenditures: Advance Interest Expense 36,194 9,300 9,300 100.0% 35,195 Transfers Out 2,899,991 (110,323) (6,170) 5.6% 91,160 o Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for tranportation development and capital improvement projects. Funding Sources: Revenues are received from developer fees. 125' 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. 126 irtlual Budget % udget. Daccripoon, 2012 13 20131 2011!31,14 Received 2014,1 Revenues: Developer Fees 136,319 90,000 560,000 622.2% 560,000 Expenditures: Advance Interest Expense 4,542 40,200 3,500 8.7% 3,500 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. 126 Revenues: Developer Fees Expenditures: Reimburse FA Audit Advance Interest Expense Reimburse to GF - Supplies 96,322 90,000 183,600 204.0% 183,600 1,621 - - 28,764 28,800 91,100 316.3% 91,000, 201,936 201,400 201,400 100.0% 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. 127 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. 128 PAO EUMMU Aotuol Ouduat Estimated %'T Sud et_: DeScHpflo" 2012111113 2013.14 2013-14 ROCON"d 2014-16: Revenues: Developer Fees 26,674 30,000 94,100 313.7% 94,100 Expenditures: Advance Interest Expense 7,829 9,500 7,200 75.8% 7,200 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. 128 /'rr�/r ,,,,. ,,, a,r,,;,,,,,,, �✓//,�i„��/jrr //ilii%%//i�/ // ri,;///////�1i�i0/i/%/,,,/�i/i/,.;%�///iris, � � %/�///J,r//i/iii/%//p/rP,/! i/ �,, /D�////� /, 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. T2T, / J �i.. /o /i/ /ii .� �i rim/i./;/roaa� ,,, /r � // , ,// /'rr�/r ,,,,. ,,, a,r,,;,,,,,,, �✓//,�i„��/jrr //ilii%%//i�/ // ri,;///////�1i�i0/i/%/,,,/�i/i/,.;%�///iris, � � %/�///J,r//i/iii/%//p/rP,/! i/ �,, /D�////� /, 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. T2T, Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for street facility development and capital improvement projects. In October 2009, the General Fund advanced funds for Phase I of the corporate yard improvements. The advance will be paid from future developer fees collected by the City. Funding Sources: Revenues are received from developer fees. 130 r,f A kAa4AMe rypW ' F16AVIAAW Actual Budget Estimated % Budget Poscr'iptwn 2,0112,13 2013 "jd 2013,14 toevived 2014-15 Revenues: Developer Fees 16,956 15,000 27,800 185.3% 17,800 Transfers In 3,668 2,200 7,900 359.1% 10,000 Expenditures: Advance Interest Expense 8,037 10,000 7,500 75.0% 10,000 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for street facility development and capital improvement projects. In October 2009, the General Fund advanced funds for Phase I of the corporate yard improvements. The advance will be paid from future developer fees collected by the City. Funding Sources: Revenues are received from developer fees. 130 Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for park development and capital improvement projects. Funding Sources: Revenues are received from developer fees. 131 I wv 21 ,/. „r,,,, ...f,/rr,�,,,. ,1 rcr ,.�„ ....,r,r„i„/„/.,.� „r„,,,,,.r / v,,, �»/,a', r�,1,,,,�1/o <,�,a�` o�f��/�i�o r,�✓ „//�� .../ ,�ii��f 1 11 11 � 1 1 111 'rr�v / ✓//%i�// ,✓s liar ri„��„/i. 1�J/��,/ ///,,ia%�//i, �/�i r //��/% �i /�//�✓ � / /��% / � /. /%%/ y �/i�� i�i S//// % /� Description: This fund was established to account for developer fees collected by the City. Fees collected are restricted for park development and capital improvement projects. Funding Sources: Revenues are received from developer fees. 131 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 Februrary 2003, the General Fund advanced $1,350,131 to the Fire Facility fund for the development of the City's North Fire Station. Funding Sources: Revenues are received from developer fees. 132 Afflefloodo Aoopwnu Actual Sed of Fafdroatea % 8 dgat 1",Iescuripfla l 011 I3 2011344, 2'01 ,,14, Received 201416 Revenues: Developer Fees 49,375 38,000 86,300 227.1% 86,300 Expenditures: Advance Interest Expense 3,585 3,500 3,300 94.3% 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 Februrary 2003, the General Fund advanced $1,350,131 to the Fire Facility fund for the development of the City's North Fire Station. Funding Sources: Revenues are received from developer fees. 132 cn .._... op Cp..._ OpOp 8 8 0 0 0�y 0 O1 r 1I N W O O O O Op w a ppO p N N O M f0 MN M V M 000 O N 1- 00 MMMMM p] 0 0 > d c IL C U)Ii c p` o n (D E M F- Wo.w 2 U O N a00 Cl) W n n W m O o d> 0 m o c 0�m °8wu) rZ w aO F- Z aEi N m' U) t! (D aciv� o o1, of c m cLL J z W o>mE>ptco2�ro-t-ZV�O�Z y d Q n o w E o m g H W p OO to w w FQa a UQ j o uzi'E2 w� E H< ��" c c4��p'aU0 >a . ZU 7 ]LL N N. S W d O CY a �' a c) m c u m 0 E o c > m n m c o> a W N m at g> LU w Q o E�' v �° c o 0 m T d o c c oF- QF -•c oU U a�� XX d Q mfAi U OQ �v Y N m U a) N 0 'O m m y m m m a) L� �2C�.2_G. �F- m c 2¢ ~ i LL w_N �¢ r D E2 of C> y 0 L' d L' 3 Ln N 'C F F•� J L N F— r Uu �- LL ln20..(COL 000ULL Zmo QCE) UCOL UOV N D O a a N N Q M 0 � ',, na w LU 0 g m CD co W OZ m N O N O p 0n _Z, p..,,. 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(D aciv� o o1, of c m cLL J z o>mE>ptco2�ro-t-ZV�O�Z y d Q n o w E o m g H LL a2 c ° E�a°E �� c rn� to w w FQa z uzi'E2 w� E H< ��" c c4��p'aU0 >a F- Q ZU g 0 w cmMQin y (D05C m `m m "� ca x m S W d O a d �' a c) m c u m 0 E o c > m n m c o> a W N m at g> U Q o E�' v �° c o 0 m T d o c c oF- QF -•c oU U a�� XX d Q mfAi U OQ �v Y N m U a) N 0 'O m m y m m m a) L� �2C�.2_G. �F- m c 2¢ ~ i LL w_N �¢ r D E2 of C> y 0 L' d L' 3 Ln N 'C F F•� J L N F— r Uu �- LL ln20..(COL 000ULL Zmo QCE) UCOL UOV fgYUF- '133 c �n F t O H 0 0 a U O n o n O N O O W O 00 V2 NfD O M O M O E eC }f govo C'4 0 W n N ao O �v C 0) LL Q C N (� ac)E m (D aMwo a g O pp 'V a S Of f� N N o0 g gj O g O O O O O Op p M LL'1 O a M M O O fA 00 U) N p M f0 N r ONO M M M wM M W 8 0 b M Cl) Sr" f mm ....................... ........ .......w., } z w cO N O N QO a Z OpD_ '7 O ,p M m N Op m O P�7_ Z M N O r n N N M V N r a N O U ....e..mmy............ . r... z (n O O N Oo O O ap W O h p f- p 0) fn CO v O M tO � r�� O� N CC O LL M N O L6 M M N N L p od r od O a 7 O Z W a _n... . ....... .............. _...,..,......... m......... z Om O O pO (WO O^7 O O�0 O N Orf N W f: M O $ (R7 N ce m 7 co N O Z M ri Of m m V co N (V N (O M Cl) ....,. ...... ..... .,—_.—— ----- ...,.,m, -------------- ----------- --- - -- ......w OO O O p M O O O O N M p p O O W Q O 7 m N - Of O 00 1 r � ��pp LIZ q `� = O ccq O C_ Co Cli a Iq W .M- M C-6 r frO 'MV Of N N p O N Z r N LL7 N N M C O Of coZ WM W m O (+O)_ n h nN7 Km p M O a M a p N h� 4 N N N OOO f` M An O Z W ......., , _.. .. M... .... v b ' (r` p0OD N Opp M C N M P. GNN -NM C6 IZ -7_C1 Q N N N CL 0 CO ca or- E E N a; m 2 U)o m E 0 a) m c a) -6 o di Q > Of c o > rn y c p o E a m o _ W a c a.. c c a y° c av � E a� E m :2 f0 U M 2 _W LO z O a 2 o o c �' 2 cid m E O -6 cZ O d c o _ � «�U cZ � �' a y ay aci� c oN 2E c °� cLL w c°yaQa oCLP 2ErnU80r C> Q O `� ado Ei� c_ m a� o,Z -�a•L ~ Um y¢ m(n w cvm �°F_ ID cn S3 Q Z �� aEiJ5O 0)c 0) c0 atn0 aV cn W CL U Q QQW�CL m ami > 0 c y }a} XXX ~> 12 `° 04 pp C g N D}} } 2 (007 N a > N O> O L' Q � O Q O L Lu U) U. fn S a i to 0QU 0 LLL Z X fOLaR ( ZH 134 Other Expenses Transfers Out 362,457 255,000 70.4% 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. 135 Am`erfdorl Adopted 6 escuriptbn Actua6 Budget Est6irraated % Budget 2012-13 2013-14 2013-14 Received 2014-15 Revenues: Miscellaneous Revenue 29,553 Interest Income 10,731 7,300 7,300 100.0% 7,300 Insurance Recoveries 5,975 1,400 0.0% Equipment Charges 584,823 562,200 562,200 100.0% 587,609 Capital Cotribution 24,605 - Expenditures: Operations & Maintenance Administration Fees 8,431 6,700 0.0% 8,561 Fuel & Oil 83,618 152,600 152,600 100.0% 141,289 Vehicle Repair & Maintenance 50,958 68,000 68,000 100.0% 77,200 Car Washes 14,401 30,200 30,200 100.0% 27,720 Street Sweeper 17,973 19,000 19,000 100.0% 19,000 Motorcycle Repair & Maintenance 20,431 20,000 20,431 102.2% 20,000 Vehicle Insurance 9,126 6,080 66.6% 11,450 Equipment Depreciation 17,009 14,400 14,400 100.0% 18,950 Building Depreciation 37,245 0.0% 71,867 Vehicles Depreciation 85,512 99,700 99,700 100.0% 64,223 Motorcycle Depreciation 4,000 4,000 100.0% 1,212 Sr. Center Building Repair 13,300 13,300 100.0% 10,238 Civic Center Building Repair 139,000 139,000 100.0% 126,075 Depreciation Expense - Other 13,300 13,300 100.0% Depreciation Expense - Fire Station 2,700 2,700 100.0% - Depreciation Expense - Museum 3,300 3,300 100.0% Vehicle Purchase - 0.0% 135,000 Other Expenses Transfers Out 362,457 255,000 70.4% 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. 135 Information Services Analyst 1 1 Total N 1 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. 136 I I I I ir/ .., / /i v., .ii � /r ��(/r ,r �� //// /1%/ ,ri /, ,,... /, �„if� i ir, r, r//r r,✓ . , , ///� ,,:,r, ,ri r// r, //ai� i� o //,r / � Jr �// /r �, ..1�, Actual Adopted PersonnelActual I Information Services Analyst 1 1 Total N 1 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. 136 mended Adopto l Description Aousal Budget 960spatod Budget` 201Z 1 �3 2,013-14 2013-14 Received 20,14-16 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. 137 a i, THIS PAGE INTENTIALLY LEFT BLANK 138 Expenditures: Personnel nanop(Au" muepteg Description Aotuai Budget IEstirnated % Budget Employee Benefits 2012-13 2013-14 2013-14 Received 2014-15 Revenues: 6,979 5,900 5,900 100.0% 5,794 Green Fees 3,179,953 3,009,200 3,021,947 100.4% 3,043,760 Range Fees 119,736 162,500 161,171 99.2% 160,315 Merchandise 277,320 274,600 235,388 85.7% 258,680 Food & Beverage 23,925 12,000 12,000 100.0% 12,000 Resident Cards 135,945 130,000 129,525 99.6% 135,000 Insurance Recoveries 100,799 378,046 678,046 179.4% 204,192 Transfer In 620,000 58,000 100.0% 247,739 Expenditures: Personnel Salaries & Wages 45,337 37,400 37,400 100.0% 37,000 Employee Benefits 8,086 8,500 8,500 100.0% 5,808 Insurance Benefits 6,979 5,900 5,900 100.0% 5,794 Workers Compensation Insurance 614 700 700 100.0% 893 Other Benefits 784 500 500 100.0% 500 Operations & Maintenance Cart Barn/Range 307,461 219,000 222,504 101.6% 221,055 Pro Shop 364,815 216,100 220,441 102.0% 204,192 Course Services 58,000 58,000 100.0% 64,181 Maintenance 1,890,776 1,443,500 1,684,328 116.7% 1,697,656 Landscape Water & Electric Cost 446,100 223,629 50.1% 223,629 General & Administrative 305,131 323,500 323,543 100.0% 320,053 Marketing 228,803 239,600 239,552 100.0% 239,876 Temporary Club House 135,099 131,700 131,732 100.0% 131,732 Management Fee 90,000 96,000 96,000 100.0% 96,000 Insurance 44,705 26,400 82,000 310.6% 26,400 Property Tax 5,411 14,800 14,800 100.0% 14,800 Rental Payment 79,736 226,700 226,680 100.0% 246,850 Pro Shop Product Cost (9,542) 148,390 0.0% 144,783 Interest 7,752 0.0% Tamarisk Removal/Pump Repair 26,195 45,000 16,000 35.6% 25,000 Travel & Training 750 1,500 875 58.3% 1,500 Memberships & Dues 500 500 500 100.0% 16,525 Insurance Claim Costs 100,216 778,046 718,500 92.3% - Bank Charges 57,461 32,000 45,000 140.6% 40,000 SilverRock Buildings 4,462 5,000 2,000 40.0% 5,000 Repair & Maintenance 421 0.0% - Other Expenses Depreciation Expense 489,588 502,400 502,400 100.0% 430,611 Advance Interest Expense 15,198 18,600 18,600 100.0% 18,600 Information Technology Charges 1,968 2,200 2,200 100.0% 3,380 Fleet Maintenance Charges 570 700 700 100.0% 600 Transfers Out 62,449 67,000 67,000 100.0% 65,000 Actual Actual Adopted Personnel Schedule 2012-13 2013-14 2014-15 Golf & Park/Landscape Manager -Park - 0.35 0.33 Total 0.35 0.33 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. 139 mpnoeo oop►eo esc � p Aotool U(Not 1 etlirrdafed Irv, Rudg t' 111213 201341344, Received 20114-15: Revenues: Interest Income 2,044 1,500 1,500 100,0% 1,500 Transferin 62,449 67,000 67,000 100.0% 67,000 Il��%��h� ��/..r�ir rrr / , ,,,,,, „ ✓//,/.r//// /, .r,/,,�/, % �,� ��,.�//o; �� ,�/��f„L/��%f,,/. .,,, ./„�„r, „r /,� v/fir d,c„ ,�,/ r,�±/t/�,,, rrF^” ,,�ln,,, 0 off r . 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. 140 Description Revenues: ,BudgetAdoptla d + iA+'Received County Government RPTTF 19,308,200 19,308,200 100.0% 23,869,819 Interest Income 15,400 13,200 13,200 100.0% 13,200 Expenditures: Debt Service Principal 1998 Series RDA Bonds 366,446 800,000 409,760 51.2% 2001 Series RDA Bonds - 1,565,000 1,565,000 100.0% 2002 Series RDA Bonds 705,000 705,000 705,000 100.0% 2003 Series RDA Bonds 530,000 590,000 590,000 100.0% 2004 Revenue Bonds 1,805,000 1,975,000 1,975,000 100.0% 2,075,000 2011 Revenue Bonds 520,000 520,000 100.0% 540,000 2011 Series RDA Bonds 35,000 35,000 100.0% 40,000 2013 Series A Bonds 0.0% 5,280,000 2013 Series B Bonds - 0.0% 1,595,000 Total Debt Service Principal 3,406,446 6,190,000 5,799,760 93.7% 9,530,000 Debt Service Interest 1998 Series RDA Bonds 366,446 1,075,000 655,000 61% 2001 Series RDA Bonds 810,240 2,391,600 1,215,360 51% 2002 Series RDA Bonds 575,994 1,695,700 8,566,640 505% 2003 Series RDA Bonds 474,498 1,392,200 704,118 51% 2004 Revenue Bonds 1,318,912 3,924,700 1,987,028 51% 3,875,306 2011 Revenue Bonds 1,439,163 2,162,100 1,085,884 50% 2,152,267 2011 Series RDA Bonds 347,106 476,900 238,443 50% 475,005 2013 Series A Bonds 0% 6,591,086 2013 Series B Bonds - - 0% 1,556,592 Total Debt Service Interest 5,332,359 13,118,200 14,452,473 110% 14,650,256 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 (BOPS). 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. In December 2013, 2013 Series A and B Bonds were issued to refinance Series 94, 98, 2001, 2002 and 2003. 141 AmendedAdopted escdptlon Actual Budget Estumatdd % Budget 2012-13 2013-14 20113-14 ReceNed 2014-15 Revenues: County Government RPTTF Interest Income Expenditures: 589,850 579,200 579,200 100.0% 716,095 2,000 2,000 100.0% 2,000 Attorney Services 143,267 100,000 55,000 55.0% 100,000 Consultants 35,554 41,000 42,020 102.5% 41,000 Auditors 32,633 25,000 9,425 37.7% 25,000 Facilities Rental 11,100 - 0.0% 11,100 Travel & Meetings 2,700 0.0% 2,700 Office Supplies 2,500 Insurance 1,500 0.0% 2,500 Printing 1,200 0.0% 1,200 Infoteh Charges 10,000 10,000 100.0% 10,000 Reimburse General Fund - Personnel 358,608 346,400 346,400 100% 441,628 Reimburse General Fund - Services & Supplies 100,296 40,700 40,700 100% 79,467 m a• m uu W � P WW mW ^ m Description: The Successor Agency Administration 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 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 - 142 143 9 see 143 Other Expenses Transfers Out 24,972,905 Washington Street Apts. Provident Loan -Principal 32,516 Amended, 51,200 100.0% AOopttd Description Actual Budget EstirnMtid % Budget Washington Street Apts. USDA Loan -Principal 2012-13 2013-14 2013--14 Received 2014-15 Revenues: 23,831 69,500 69,500 100.0% 67,870 Federal Government Assistance WSA 433,808 627,200 423,600 67.5% 423,600 Interest Rate Subsidy - - Miscellaneous Revenue 13,875 2,061 - Miscellaneous Revenue WSA 6,650 4,200 4,200 100.0% 4,200 Nonallocated Interest Income 1,817 2,800 2,800 100.0% 2,800 Rental Income 193,456 203,600 203,600 Transfers In 17,939,498 - Expenditures: Personnel Salaries & Wages 1,400 1,200 1,325 110.4% 1,200 Commissions & Boards 25 500 50 10.0% 200 Operations & Maintenance Rental Expense 346,544 494,100 348,136 70.5% 353,326 Other Expenses Transfers Out 24,972,905 Washington Street Apts. Provident Loan -Principal 32,516 51,200 51,200 100.0% 38,411 Washington Street Apts. Provident Loan -Interest 121,959 119,400 119,400 100.0% 116,063 Washington Street Apts. USDA Loan -Principal 14,267 15,800 15,800 100.0% 17,412 Washington Street Apts. USDA Loan -Interest 23,831 69,500 69,500 100.0% 67,870 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. 144 ,/Doai/'M�///o, ' °% Amended Actual Budget Estimated % Budget Description i, Received Operations & Maintenance Administration 6,426 3,000 4,000 133.3% 3,000 Contract Services 1,649 2,000 2,000 100.0% 2,000 Principal - 1996 FA Bonds 445,000 470,000 470,000 100.0% 495,000 Interest - 1996 FA Bonds 228,521 203,130 203,130 100.0% 176,400 Other Expenses Transfers Out 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 145 THIS PAGE INTENTIALLY LEFT BLANK 146 City of La Quinta MISCELLANEOUS STATISTICS Fisc l Year 2014 -, 2015 General Date of Incorporation May 1, 1982 Form of Government Council -Manager Classification Charter City Area (in square miles) 35.16 Population 38,142 Average Household Income $110,776 Average Household Size 2.59 Number of Full -Time Employees 65 Fire Protection Number of Fire Stations 3 Number of Sworn F/T Fire Fighters 31 Police Pr to Itilo ri Number of Sworn Sheriff Officers 48 Streets, Parrs 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 Facilitles Elementary Schools 3 Junior High (Middle) Schools 2 High Schools 1 Museums 1 Public Libraries 1 147 AUTHORIZED POSITION TITLE CITY OF LA QUINTA AUTHORIZED POSITIONS - SALARY RANGE FY 2014-2015 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 II 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 II 58 Maintenance Worker II 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 II 60 Plans Examiner/Inspection 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 II 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 54 148 CITY OF LA QUINTA SCHEDULE OF SALARY RANGES FY 14/15 BI -WEEKLY BASE STEP STEP STEP STEP RANGEA B C D 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 1,92926 2,025.73 2,127.01 2,233.36 2,345.03 52 1,976M 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 1 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 5781.25 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 0.000.00 0.00 0.00 7,650.00 149 U) LU L 0 D, LU LU 0,; xI d U -I z 0 H Q LL Of L1' d CL a Q uj J z 0 z LU CL O SO O O O O O O OO O O C C O O O O O O N O COD r r coO -e N �U') N M N r � d- 60 o� o0 00 P!.0 00 cb r-- 00 Eco 00 v Lo O 00 N M 00 0O O 0 m m 0 2 a 0 c 0 'C CL 2 n 0. Q m J C C CL Q U) y � lMO�7 pp U N LO O 07 tt M M 47 M O M r M W O M pMp f00 ca+O� OO W O N r COO_ 0 h ^� CO 01 'D M �O a0 O� (D ''0 a O 1NM�7 fV f� P N M' O 0 O) N OND v Q C M � N m N h N 47 10 M Iq O W 01 O [: tJ 4j MD oe 0f N 0j O (V 'ch V N N M M M M N M M N O r r r r ` ........... _...._ ft1 N 47 M N O I-- �ppp u7 M n O M0 OIPA)CL 7 N �0P h � M N - In N 000 O M l0 � O) 0 FA C C Ono O N O n N p0 O O M W N 0 00 '�t O h � C N.L. C z, v tm !0 r O m � N h LO 0 � Q) � N a E a 7 (� fD 1-7 Of O N 1D 00 f0 aa cp N tD W M 47 0 Op 6 O O lfl `.or= � O O (� N N N Oil N M M R '7 M0 10 CD h I, 0 0 m T m j = p a� Im cy$ a�o a��30La�m `n U c c cD f 1 -c E L a ��// J ui t U w 0 o � E .......� O co— o O C.. O L C li0 0$ y O O� > 0.2 >. U ` N C V aaca$ o�- udi mEc F Z — � o r « o 3 o a a� v�„a a a a a a a a a a a a a a a a a a a a a a a a J N c =U �yav 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 m' °' Q»v '.._... _Ua 0) N v L L ...................... 7 i7 C ° O O O e e e e \ G G e e e Op e hep a en e e e e } J 1 2 p 7 L LO O co uN7 v m v uN7 N T W �i V' V `f+i• V O 1`n caM0) CL o Mri ui �i MCj ro 4i ui o o iri 4i of 4i ui v �i o a Z E V 0 v aim (� pN� M 1O�D 0 0 N N C W O 0 N, M C f0D 4) N N 0N7 I� '7 0 — O M W O MO U C O C O vr fO 00 O fV ( W N M�7 �p 00 m a m E a0 N N N N N M M M M V d '7 M M m M M o N W Q 7 U E t L E o$ ... .......®. ....... > w = E c pp r c m _ N N C N g M � M O 47 O N ' n O m N N CLQ O C O7 N > j O) 00D. 0 N n N M n tt N ��pD Qp O f� f� M CO �V C` fD C O N vU O 0 N - — — - 0 0 N N N N N M ON7 M m M M m M -0 0 E O O N 0o 10 .•. 1. c0 1n M v h �rnp �fnp N 00 N y ID— E O E 100 w 00D Om0 N 1�� Dnp N I� M ONO V �O 01 OD O co 1p O w E C H r GA LL C 1N� 1yN� r, M 00 CO n n N pO N N 1( � 100 N 0 O ap 0 1f�� .E C O m �. o C N V V O 4) fD N O r N O O O 8 4 n r � 047 et � M 'J --� C� d (? 47 47 06 N 117 00 f0 00 CV 4) 1D !T 47 CA Oe fD C O $j N N N M fh V C0 MM tD f- N OD 00 0 M m C a i. 2 rn r r r `�Q M..... 1� CO 07 '- N M M0 CLLY�j cf�p OD OQO�... O. N M (� LL r c T 4 W OI 0�/ O O a O O O O 6O 6 7. A N L d H d c'7 tg 2 151 a c E N w O N N C O LL w p 0 a '.07 N N 0 7 O CL g a H H N 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 2014/2015 is $103.2 million. "Proceeds of taxes" are projected to be $36 million in Fiscal Year 2014/2015 allowing the City a margin of $67.3 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. 152 INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS To the Honorable Mayor and Members of the City Council City of La Quinta, California We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet No. 6 (or other alternative computation) of the City of La Quinta, California for the year ended June 30, 2014. These procedures which were agreed to by the City of La Quinta and the League of California Cities (as presented in the publication entitled Agreed -Upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII -13 of the California Constitution), were performed solely to assist the City of La Quinta in meeting the requirements of Section 1.5 of Article XIII -13 of the California Constitution. The City of La Quinta's management is responsible for the Appropriations Limit Worksheet No. 6 (or other alternative computation). This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested, or for any other purpose. The procedures performed and our findings were as follows We obtained the completed Worksheets No. 1 through No. 7 (or other alternative computations) and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council. Finding: No exceptions were noted as a result of our procedures. 2. For the accompanying Appropriations Limit Worksheet No. 6 we multiplied line A, last year's limit, by line D, ratio of change, and agreed the resulting amount to line E, this year's limit. Finding: No exceptions were noted as a result of our procedures. 3. We compared the current year information presented in the accompanying Appropriations Limit Worksheet No. 6 to the other worksheets described in No. 1 above. Finding: No exceptions were noted as a result of our procedures. 4. We compared the prioryear appropriations limit presented in the accompanying Appropriations Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the prior year. Finding: No exceptions were noted as a result of our procedures. Lance, Soil & Lunghard, LLP 203 North Brea Boulevard • Suite 203 - Brea, CA 92821 • TEL 714.672.0022 • Fax 714.672.0331 www.lslcpas.com Orange County Temecula Valley Silicon Valley Los Angeles County 153 • David E. Hale, CPA, CFP • Bryan S. Gruber, CPA LSE• Donald G. Slater, CPA • Deborah $. Harper, CPA • Richard K. Kikuchi, CPA • Gary A. Cates, CPA • Susan F Matz, CPA • Michael D. Mangold, CPA CERTIFIED PUBLIC ACCOUNTANTS .... •Shelly K.Jackley,CPA •David S.Myers, CPA w ffeA Dlvidon o}., CPAs vil.mur'e, peeLer & boucher INDEPENDENT ACCOUNTANTS' REPORT ON AGREED-UPON PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS To the Honorable Mayor and Members of the City Council City of La Quinta, California We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet No. 6 (or other alternative computation) of the City of La Quinta, California for the year ended June 30, 2014. These procedures which were agreed to by the City of La Quinta and the League of California Cities (as presented in the publication entitled Agreed -Upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII -13 of the California Constitution), were performed solely to assist the City of La Quinta in meeting the requirements of Section 1.5 of Article XIII -13 of the California Constitution. The City of La Quinta's management is responsible for the Appropriations Limit Worksheet No. 6 (or other alternative computation). This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested, or for any other purpose. The procedures performed and our findings were as follows We obtained the completed Worksheets No. 1 through No. 7 (or other alternative computations) and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council. Finding: No exceptions were noted as a result of our procedures. 2. For the accompanying Appropriations Limit Worksheet No. 6 we multiplied line A, last year's limit, by line D, ratio of change, and agreed the resulting amount to line E, this year's limit. Finding: No exceptions were noted as a result of our procedures. 3. We compared the current year information presented in the accompanying Appropriations Limit Worksheet No. 6 to the other worksheets described in No. 1 above. Finding: No exceptions were noted as a result of our procedures. 4. We compared the prioryear appropriations limit presented in the accompanying Appropriations Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the prior year. Finding: No exceptions were noted as a result of our procedures. Lance, Soil & Lunghard, LLP 203 North Brea Boulevard • Suite 203 - Brea, CA 92821 • TEL 714.672.0022 • Fax 714.672.0331 www.lslcpas.com Orange County Temecula Valley Silicon Valley Los Angeles County 153 LSE -1- of ••• eeiurOn ronK 1cwu14n =•a.r.. r.a..0 Amure. peeper b boudier To the Honorable Mayor and Members of the City Council City of La Quinta, California Page 2 We were not engaged to, and did not perform an audit, the objective of which would be the expression of an opinion on the accompanying Appropriations Limit Worksheet No. 6. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriation limit for the base year as defined by the League publication entitled Article XII IB Appropriations Limitation Uniform Guidelines. This report is intended solely for the use of the City of La Quinta, California, and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record and its distribution is not limited. 04, *4 P-0 ea01�Z4 P?oo Brea, California June 10, 2014 154 CITY OF LA QUINTA 2013-2014 APPROPRIATIONS LIMIT CALCULATION A. 2012-2013 APPROPRIATIONS LIMIT: $ 96,357,500 B. 2013-2014 CHANGE IN PER CAPITA PERSONAL INCOME: C. 2013-2014 CHANGE IN POPULATION: D. RATIO OF CHANGE (1.0512 x 1.0055) x IT1_.0569816 E. 2013-2014 APPROPRIATIONS LIMIT: $ 101.848.105 ($96,357,500 x 1.0569816) 155 5.12% 0.55% THIS PAGE INTENTIALLY LEFT BLANK 156 � r/// r, ,,,,,,r ', „�,,, '__� /r ,,; / ;, ;, r � 1r ,/ %� r %r�,,, �/i � %lr/////////% ✓ii /, r//ri � /�/�ri/�j% I/% 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. 157 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. 158 ii �A ii iii 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 necessaryto 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. 159 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. 3.60