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2021 01 19 CouncilCITY COUNCIL AGENDA 1 JANUARY 19, 2021 CITY COUNCIL AGENDA CITY HALL COUNCIL CHAMBER 78495 Calle Tampico, La Quinta REGULAR MEETING ON TUESDAY, JANUARY 19, 2021 3:00 P.M. CLOSED SESSION | 4:00 P.M. OPEN SESSION ****************************** SPECIAL NOTICE Teleconferencing and Telephonic Accessibility In Effect Pursuant to Executive Orders N-25-20, N-29-20, N-33-20, N-35-20, and N-60- 20 executed by the Governor of California, and the directives under the “Regional Stay At Home Order” from the California Department of Public Health, in response to the state of emergency relating to novel coronavirus disease 2019 (COVID- 19) and enabling teleconferencing accommodations by suspending or waiving specified provisions in the Ralph M. Brown Act (Government Code § 54950 et seq.), members of the City Council, the City Manager, City Attorney, City Staff, and City Consultants may participate in this regular meeting by teleconference. Additionally, pursuant to the above-referenced orders, members of the public are instructed to stay at home and to limit mixing with other persons or households as much as possible. Therefore, members of the public temporarily are not permitted to physically attend at City Hall the meeting to which this agenda applies, but any member of the public may listen or participate in the open session of this meeting as specified below. Members of the public wanting to listen to the open session of the meeting may do so by tuning-in live via http://laquinta.12milesout.com/video/live.   Members of the public wanting to address the City Council during the open session, either for public comment or for a specific agenda item, or both, are requested to send an email notification to the La Quinta City Clerk’s Office at CityClerkMail@LaQuintaCA.gov, and specify the following information: 1) Full Name 4) Public Comment or Agenda Item Number 2) City of Residence 5) Subject 3) Phone Number 6) Written or Telephonic Verbal Comments City Council agendas and staff reports are available on the City’s web page: www.LaQuintaCA.gov CONSENT CALENDAR ITEM NO. 7 WAS PULLED FROM THE AGENDA CITY COUNCIL AGENDA 2 JANUARY 19, 2021 The email “subject line” must clearly state “Written Comments” or “Telephonic Verbal Comments.” Telephonic verbal public comments – requests to speak must be emailed to the City Clerk no later than 3:00 p.m. on the day of the meeting; the City will facilitate the ability for a member of the public to be audible to the City Council and general public for the item(s) by contacting him/her via phone and queuing him/her to speak. Only one person at a time may speak by telephone and only after being recognized by the Mayor. Written public comments must be received by the City Clerk’s Office no later than 3:00 p.m. on the day of the meeting, and will be distributed to the City Council, incorporated into the agenda packet and public record of the meeting, and will not be read during the meeting unless, upon the request of the Mayor, a brief summary of any public comment is asked to be read, to the extent the City Clerk’s Office can accommodate such request. It would be appreciated that any email communications for public comments related to the items on the agenda, or for general public comment, are provided to the City Clerk’s Office at the email address listed above prior to the commencement of the meeting. If that is not possible, and to accommodate public comments on items that may be added to the agenda after its initial posting or items that are on the agenda, every effort will be made to attempt to review emails received by the City Clerk’s Office during the course of the meeting. The Mayor will endeavor to take a brief pause before action is taken on any agenda item to allow the City Clerk to review emails and share any public comments received during the meeting. All emails received by the City Clerk, at the email address above, until the adjournment of the meeting, will be included within the public record relating to the meeting. ****************************** CALL TO ORDER ROLL CALL: Councilmembers: Fitzpatrick, Peña, Radi, Sanchez, Mayor Evans PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA At this time, members of the public may address the City Council on any matter not listed on the agenda by emailing written public comments or requests to provide verbal public comments via teleconference as indicated above. Please limit your comments to three (3) minutes (or approximately 350 words). The City Council values your comments; however, in accordance with State law, no action shall be taken on any CITY COUNCIL AGENDA 3 JANUARY 19, 2021 item not appearing on the agenda unless it is an emergency item authorized by Government Code § 54954.2(b). CONFIRMATION OF AGENDA CLOSED SESSION 1.THREAT TO PUBLIC SERVICES OR FACILITIES, PURSUANT TO SUBDIVISION (a) OF GOVERNMENT CODE SECTION 54957. CONSULTATION WITH: ALEXANDER JOHNSTON, SENIOR EMERGENCY MANAGEMENT COORDINATOR; WILLIAM H. IHRKE, CITY ATTORNEY (Review Continued Need and Response to Proclaimed State and Local Emergencies Caused by COVID-19) 2. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION; SIGNIFICANT EXPOSURE TO LITIGATION PURSUANT TO PARAGRAPH (2) OR (3) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9 (NUMBER OF POTENTIAL CASES: 1) 3. PUBLIC EMPLOYEE PERFORMANCE EVALUATION (QUARTERLY REVIEW) PURSUANT TO GOVERNMENT CODE SECTION 54957, COUNCIL APPOINTED POSITION – CITY MANAGER RECESS TO CLOSED SESSION RECONVENE AT 4:00 P.M. REPORT ON ACTIONS(S) TAKEN IN CLOSED SESSION PLEDGE OF ALLEGIANCE PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA At this time, members of the public may address the City Council on any matter not listed on the agenda by emailing written public comments or requests to provide verbal public comments via teleconference as indicated above. Please limit your comments to three (3) minutes (or approximately 350 words). The City Council values your comments; however, in accordance with State law, no action shall be taken on any item not appearing on the agenda unless it is an emergency item authorized by Government Code § 54954.2(b). ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS - NONE CONSENT CALENDAR NOTE: Consent Calendar items are routine in nature and can be approved by one motion. PAGE 1. APPROVE MEETING MINUTES OF NOVEMBER 17, 2020 9 CITY COUNCIL AGENDA 4 JANUARY 19, 2021 2. APPROVE MEETING MINUTES OF DECEMBER 1, 2020 21 3. APPROVE MEETING MINUTES OF DECEMBER 15, 2020 33 4. APPROVE DEMAND REGISTERS DATED DECEMBER 11, 18, 2020 AND JANUARY 1, 2021 49 5. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED OCTOBER 31, 2020 71 6. EXCUSE ABSENCE FOR PLANNING COMMISSIONER MCCUNE FROM THE NOVEMBER 24, 2020 PLANNING COMMISSION MEETING 77 7.Pulled from consideration by City Staff >>> ACCEPT OFF-SITE AND ON-SITE IMPROVEMENTS ASSOCIATED WITH PARCEL MAP NO. 37683, RESIDENCE INN BY MARRIOTT, LOCATED SOUTH OF HIGHWAY 111 AND NORTH OF VISTA CORALINA LANE 79 8. APPROVE UTILITY AGREEMENT WITH THE CITY OF LA QUINTA AND THE IMPERIAL IRRIGATION DISTRICT FOR THE DUNE PALMS ROAD BRIDGE PROJECT 2011-05/111205 FOR RELOCATION AND THE UNDERGROUNDING OF EXISTING ELECTRICAL FACILITIES 83 9. ACCEPT FRITZ BURNS PARK SIDEWALK AND PARKING PROJECT NO. 2017-22, LOCATED ON THE NORTH SIDE OF FRANCIS HACK LANE ADJACENT TO THE SKATE PARK 95 BUSINESS SESSION PAGE 1. RECEIVE AND FILE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2020 101 STUDY SESSION - NONE PUBLIC HEARINGS – after 5:00 p.m. For all Public Hearings on the agenda, a completed “Request to Speak” form must be filed with the City Clerk prior to consideration of that item. A person may submit written comments to City Council before a public hearing or speak via teleconference in support or opposition to the approval of a project(s). If you challenge a project(s) in court, you may be limited to raising only those issues you or someone else raised at the public hearing or in written correspondence delivered to the City at, or prior to the public hearing. PAGE CITY COUNCIL AGENDA 5 JANUARY 19, 2021 1. INTRODUCE FOR FIRST READING AN ORDINANCE AMENDING SEVERAL SECTIONS OF TITLE 9 ZONING OF THE LA QUINTA MUNICIPAL CODE TO STREAMLINE DEVELOPMENT PROCESSES AND STANDARDS; CEQA: EXEMPT FROM CALIFORNIA ENVIRONMENTAL QUALITY ACT PURSUANT TO SECTION 15061(B)(3) REVIEW FOR EXEMPTIONS – COMMON SENSE RULE; LOCATION: CITYWIDE [ORDINANCE NO. 588] 289 DEPARTMENTAL REPORTS 1. CITY MANAGER 2. CITY ATTORNEY 3. CITY CLERK 4. COMMUNITY RESOURCES 5. DESIGN AND DEVELOPMENT 6. FINANCE 7. PUBLIC WORKS MAYOR’S AND COUNCIL MEMBERS’ ITEMS REPORTS AND INFORMATIONAL ITEMS 1.CVAG CONSERVATION COMMISSION (Evans) 2.CVAG ENERGY AND ENVIRONMENTAL RESOURCES COMMITTEE (Evans) 3. CVAG EXECUTIVE COMMITTEE (Evans) 4.GREATER PALM SPRINGS CONVENTION AND VISITORS BUREAU (Evans) 5.LEAGUE OF CALIFORNIA CITIES DELEGATE (Evans) 6.COACHELLA VALLEY WATER DISTRICT JOINT POLICY COMMITTEE (Evans) 7.SOUTHERN CALIFORNIA ASSOCIATION OF GOVERNMENTS (Evans) 8. ECONOMIC DEVELOPMENT SUBCOMMITTEE (Evans & Peña) 9. COACHELLA VALLEY MOUNTAINS CONSERVANCY (Fitzpatrick) 10 GREATER CV CHAMBER OF COMMERCE INFORMATION EXCHANGE COMMITTEE (Fitzpatrick) 11.DESERT RECREATION DISTRICT COMMITTEE (Fitzpatrick & Radi) 12. COACHELLA VALLEY UNIFIED SCHOOL DISTRICT COMMITTEE (Fitzpatrick & Peña) 13. RIVERSIDE COUNTY TRANSPORTATION COMMISSION (Fitzpatrick) 14.SILVERROCK EVENT SITE AD HOC COMMITTEE (Fitzpatrick) 15.CANNABIS AD HOC COMMITTEE (Peña and Sanchez) 16.CVAG PUBLIC SAFETY COMMITTEE (Peña) 17. CVAG VALLEY-WIDE HOMELESSNESS COMMITTEE (Peña) 18.LEAGUE OF CALIFORNIA CITIES – PUBLIC SAFETY POLICY COMMITTEE (Peña) 19.IMPERIAL IRRIGATION DISTRICT – ENERGY CONSUMERS ADVISORY COMMITTEE (Peña) 20.COVID-19 SMALL BUSINESS EMERGENCY ECONOMIC RELIEF PROGRAM AD HOC COMMITTEE (Peña and Radi) 21.CVAG TRANSPORTATION COMMITTEE (Radi) CITY COUNCIL AGENDA 6 JANUARY 19, 2021 22.SUNLINE TRANSIT AGENCY (Radi) 23. CITYWIDE SECURITY CAMERAS AD HOC COMMITTEE (Radi) 24.DESERT SANDS UNIFIED SCHOOL DISTRICT COMMITTEE (Radi & Sanchez) 25. ANIMAL CAMPUS COMMISSION (Sanchez) 26.LEAGUE OF CALIFORNIA CITIES – TRANSPORTATION, COMMUNICATION AND PUBLIC WORKS POLICY COMMITTEE (Sanchez) 27.RIVERSIDE LOCAL AGENCY FORMATION COMMISSION (Sanchez) 28. COMMUNITY SERVICES COMMISSION MEETING MINUTES DATED SEPTEMBER 14, 2020 325 29. SHORT-TERM VACATION RENTAL AD-HOC COMMITTEE MEETING MINUTES DATED DECEMBER 3, 2020 329 30. SUCCESSOR AGENCY SPECIAL MEETING MINUTES DATED DECEMBER 15, 2020 333 ADJOURNMENT ********************************* The next regular meeting of the City Council will be held on February 2, 2021, at 4:00 p.m. at the City Hall Council Chambers, 78495 Calle Tampico, La Quinta, CA 92253. DECLARATION OF POSTING I, Monika Radeva, City Clerk, of the City of La Quinta, do hereby declare that the foregoing Agenda for the La Quinta City Council meeting was posted on the City’s website, near the entrance to the Council Chambers at 78495 Calle Tampico, and the bulletin boards at the Stater Brothers Supermarket at 78630 Highway 111, and the La Quinta Cove Post Office at 51321 Avenida Bermudas, on January 15, 2021. DATED: January 15, 2021 MONIKA RADEVA, City Clerk City of La Quinta, California Public Notices The La Quinta City Council Chamber is handicapped accessible. If special equipment is needed for the hearing impaired, please call the City Clerk’s office at (760) 777- 7092, twenty-four (24) hours in advance of the meeting and accommodations will be made. CITY COUNCIL AGENDA 7 JANUARY 19, 2021  If special electronic equipment is needed to make presentations to the City Council, arrangements should be made in advance by contacting the City Clerk’s office at (760) 777-7092. A one (1) week notice is required.  If background material is to be presented to the Councilmembers during a City Council meeting, please be advised that eight (8) copies of all documents, exhibits, etc., must be supplied to the City Clerk for distribution. It is requested that this take place prior to the beginning of the meeting.  Any writings or documents provided to a majority of the City Council regarding any item(s) on this agenda will be made available for public inspection at the Community Development counter at City Hall located at 78495 Calle Tampico, La Quinta, California, 92253, during normal business hours. 8 CITY COUNCIL MINUTES Page 1 of 12 NOVEMBER 17, 2020 CITY COUNCIL MINUTES TUESDAY, NOVEMBER 17, 2020 CALL TO ORDER A regular meeting of the La Quinta City Council was called to order at 3:30 p.m. by Mayor Evans. This meeting provided teleconference accessibility pursuant to Executive Orders N-25-20, N-29-20, N-33-20, and N-35-20, executed by the Governor of California in response to the state of emergency relating to novel coronavirus disease 2019 (COVID-19) and enabling teleconferencing accommodations by suspending or waiving specified provisions of the Ralph M. Brown Act (Government Code §54950 et seq.). PRESENT: Councilmembers Fitzpatrick, Peña, Radi, Sanchez, Mayor Evans ABSENT: None STAFF PRESENT: City Manager McMillen, City Attorney Ihrke, Finance Director Romero, City Clerk Radeva, Deputy City Clerk Romane, Public Works Director/ City Engineer McKinney, Management Assistant Julie Mignogna, Planning Manager Flores, Senior Planner Flores, Design and Development Director Castro, Hub Manager Sanchez, Animal Control/Code Compliance Supervisor Meredith, and Assistant to the City Manager Villalpando. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None CONFIRMATION OF AGENDA – Confirmed CLOSED SESSION 1.THREAT TO PUBLIC SERVICES OR FACILITIES, PURSUANT TO SUBDIVISION (a) OF GOVERNMENT CODE SECTION 54957. CONSULTATION WITH: ALEXANDER JOHNSTON, SENIOR EMERGENCY MANAGEMENT COORDINATOR; WILLIAM H. IHRKE, CITY ATTORNEY (Review Continued Need and Response to Proclaimed State and Local Emergencies Caused by COVID-19) 2. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION; SIGNIFICANT EXPOSURE TO LITIGATION CONSENT CALENDAR ITEM NO. 1 9 CITY COUNCIL MINUTES Page 2 of 12 NOVEMBER 17, 2020 PURSUANT TO PARAGRAPH (2) OR (3) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9 (NUMBER OF POTENTIAL CASES: 1) COUNCIL RECESSED THE OPEN SESSION PORTION OF THE MEETING AND MOVED INTO CLOSED SESSION AT 3:02 P.M. MAYOR EVANS RECONVENED THE OPEN SESSION PORTION OF THE CITY COUNCIL MEETING AT 4:00 P.M. WITH ALL MEMBERS PRESENT REPORT ON ACTION(S) TAKEN IN CLOSED SESSION: City Attorney Ihrke reported that no actions were taken in Closed Session that require reporting pursuant to Government Code section 54950 et seq. (Brown Act). PLEDGE OF ALLEGIANCE Councilmember Fitzpatrick led the audience in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA The following WRITTEN PUBLIC COMMENTS, listed in alphabetical order, were received as of 4:00 p.m., which were distributed to Council, made publicly available, and incorporated into the agenda packet and public records of this meeting:  Shevy Akason, La Quinta – in support of Short-Term Vacation Rentals (STVRs);  Elena Bonilla, La Quinta – related to STVR guest accountability;  Arlene Gotshalk, La Quinta – in opposition of STVRs;  Modern Wanderlust (Mike and Christina) – in support of STVRs;  Jennifer Porter, La Quinta – in support of STVRs;  Dori Quill, La Quinta – in opposition of STVRs;  Adam Santiago, La Quinta – related to STVR guest accountability;  Dick and Janis Storbo, La Quinta – in opposition of STVRs. Mayor Evans noted that Council will discuss the City’s STVR Program under Study Session Item No. 2 on tonight’s agenda; however, this was only a discussion item, and Council will not be making any decisions or taking any actions. The following PUBLIC SPEAKERS, listed in the order if which they spoke, provided verbal comments VIA TELEPHONIC ACCESSIBILITY:  William Grafeld, La Quinta – said the windshield of his vehicle was hit by an errant golf ball from the PGA West Greg Norman golf course while 10 CITY COUNCIL MINUTES Page 3 of 12 NOVEMBER 17, 2020 driving, and expressed concerns related to errant golf balls effecting community safety. General discussion followed about the City’s potential liability related to errant golf balls falling in the public right-of-way, and general public entities potential immunities. The following PUBLIC SPEAKERS, listed in the order if which they spoke, provided verbal comments VIA TELEPHONIC ACCESSIBILITY (Continued):  Arlene Gotshalk, La Quinta – in opposition of STVRs; and in support of continuing the moratorium, and abolishing STVRs in the La Quinta Cove;  Susan Stauber, La Quinta – in support of STVRs; and expressed concerns related to the STVR Program Ad-Hoc Committee (Committee) recommendations;  Matthew (no last name provided), La Quinta – in support of STVRs, and noted the positive impacts of STVRs to the community; and  Chris Baldavid, La Quinta – in support of STVRs, and noted the positive impacts of STVRs to the community. The following PUBLIC SPEAKERS, listed in the order if which they spoke, provided verbal comments IN-PERSON:  Eddy Estrada, La Quinta – spoke in support of STVRs; said a group of PGA homeowners has come together, entitled “WeLoveLaQuinta.com,” to find solutions and a balance between residents and STVR owners, however they have experienced challenges in their efforts to collaborate with the PGA West HOAs or receive a response from the Neighbors for Neighborhoods organization, a group of concerned La Quinta residents in opposition of STVRs; noted they are working together with VRON-LQ; and emphasized the importance of collaboration to resolve core issues related to STVRs;  David Dinnel, La Quinta/Los Angeles – emphasized the importance of accurate data related to STVRs; expressed concerns related to the Committee’s density recommendations; and spoke of the positive impacts of STVRs to the community;  Anna Duitruk, La Quinta – spoke in support of STVRs; said the pandemic has increased the demand of STVRs and many communities’ sensitivity to STVRs; and asked Council not to rush into making modifications to the STVR program;  Jen Baldavid, La Quinta – spoke in support of STVRs; said there are always bad actors, but that there are also ways STVR owners and manager are able to ensure guests are responsible and respectful to the local communities; asked Council not to rush into making modifications to the STVR program; noted it is not a STVR program issue, but rather 11 CITY COUNCIL MINUTES Page 4 of 12 NOVEMBER 17, 2020 an irresponsible management issue; and shared strategies that can be used to ensure guests are respectful and compliant; and  Jalena Tamm, La Quinta/Newport Beach – emphasized the importance of accurate data related to STVRs; commented on the City’s enforcement efforts through a cease-and-desist letter to invoke compliance from unlicensed STVR operators; and noted La Quinta demographics have changed over the last 30 years and so have the needs of the community. ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS 1. PRESENTATION ON THE SALTON SEA MANAGEMENT PROGRAM UPDATE BY GAIL SEVRENS, SALTON SEA PROGRAM MANAGER WITH THE CALIFORNIA DEPARTMENT OF FISH AND WILDLIFE Salton Sea Program Manager Gail Sevrens presented an update on the restoration efforts for the Salton Sea pursuant to the Salton Sea Management Program. 2. PROCLAMATION IN RECOGNITION OF LA QUINTA CAPTAIN MISTY REYNOLDS WITH THE RIVERSIDE COUNTY SHERIFF’S DEPARTMENT FOR HER DEDICATED SERVICE Mayor Evans and Councilmembers presented Riverside County Sheriff’s Department Captain Reynolds with a proclamation in recognition of her public services, commended her for her dedication, and wished her good luck in her new endeavor. Captain Reynolds expressed her gratitude. 3. INTRODUCE CAPTAIN HERMAN LOPEZ WITH THE RIVERSIDE COUNTY SHERIFF’S DEPARTMENT Riverside County Sheriff’s Department Captain Reynolds introduced Captain Lopez. Captain Lopez spoke about his qualifications and experience, and said he looks forward to serving La Quinta. Council congratulated and welcomed Captain Lopez to the La Quinta Team. Added >>> ANNUAL CITY EMPLOYEES RECOGNITION Mayor Evans noted the following City employees were being recognized for their service and dedication to the La Quinta community:  5-Years of Services  Jaime Torres, Community Resources Analyst – Community Resources 12 CITY COUNCIL MINUTES Page 5 of 12 NOVEMBER 17, 2020  Martha Mendez, Public Safety Manager – Community Resources  Luis Magallanez, Community Resources Coordinator – Community Resources  Ubaldo Ayon, Assistant Construction Manager – Public Works  Dianne Hansen, Management Analyst – Public Works  Hal Summers, Recreation Leader – Community Resources  15-Years of Services  Kevin Meredith, Animal Control/Code Compliance Supervisor – Community Resources  Augustine Arellano, Maintenance Worker II – Public Works  Ruben Castañada, Maintenance Foreman – Public Works  25-Years of Services  Anthony Moreno, Code Compliance Officer II – Community Resources  30-Years of Service  Anna Ortiz, Administrative Assistant – Design and Development CONSENT CALENDAR 1. APPROVE MINUTES DATED NOVEMBER 3, 2020 2. APPROVE DEMAND REGISTERS DATED OCTOBER 30 AND NOVEMBER 6, 2020 3. ADOPT RESOLUTION GRANTING CONDITIONAL APPROVAL OF FINAL TRACT MAP NO. 37959-R AND 37960-R, REVERSION TO ACREAGE, LOCATED SOUTH OF AVENUE 60 AND EAST OF MONROE STREET [RESOLUTION NO. 2020-037] 4. ADOPT RESOLUTION TO APPROVE TIME EXTENSION TO COMPLETE OFF-SITE AND ON-SITE IMPROVEMENTS FOR PIAZZA SERENA RESIDENTIAL DEVELOPMENT (TRACT MAP NO. 30092) LOCATED AT THE NORTHWEST CORNER OF MONROE STREET AND AVENUE 58 [RESOLUTION NO. 2020-038] 5. APPROVE AGREEMENT FOR CONTRACT SERVICES WITH GOINVEST, INC. FOR ACTUARIAL CONSULTING AND TECHNOLOGY SERVICES 6. APPROVE AMENDMENT NO. 3 TO VENUE HOSTING AGREEMENT WITH WORLD TRIATHLON CORPORATION, LLC. TO HOST THE 13 CITY COUNCIL MINUTES Page 6 of 12 NOVEMBER 17, 2020 YEAR THREE IRONMAN 70.3 INDIAN WELLS – LA QUINTA TRIATHLON ON DECEMBER 5, 2021 7. APPROVE AMENDMENT NO. 5 TO AGREEMENT FOR CONTRACT SERVICES WITH SPOHN RANCH, IN. FOR ADDITIONAL PARK ENHANCEMENTS FOR THE X-PARK DESIGN/BUILD SERVICES PROJECT NO. 2015-09/151609 8. ADOPT RESOLUTION SUPPORTING A COMPREHENSIVE ANALYSIS OF ALL WATER IMPORT ALTERNATIVES AS PART OF THE LONG-TERM SOLUTION FOR THE SALTON SEA [RESOLUTION NO. 2020-039] MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Radi to approve the Consent Calendar as recommended, with Item Nos. 3, 4 and 8 adopting Resolutions Nos. 2020-037, 2020-038, and 2020- 039, respectively. Motion passed unanimously. BUSINESS SESSION 1. INTERVIEW AND APPOINT ONE RESIDENT TO SERVE AS CITY REPRESENTATIVE ON THE IMPERIAL IRRIGATION DISTRICT ENERGY CONSUMERS ADVISORY COMMITTEE FOR A FOUR-YEAR TERM ENDING DECEMBER 2024 Council waived presentation of the staff report, which is on file in the Clerk’s Office. The following applicants gave a brief presentation of their qualifications:  Mark Gart – In-person  Lee Osborne – via teleconference accessibility Results of the ballot vote: Councilmember Fitzpatrick – Lee Osborne Councilmember Peña – Lee Osborne Councilmember Radi – Lee Osborne Councilmember Sanchez – Lee Osborne Mayor Evans – Lee Osborne MOTION – A motion was made and seconded by Councilmembers Peña/Radi to appoint resident Lee Osborne to serve as the City representative on the Imperial Irrigation District Energy Consumers Advisory Committee for a four- year term ending December 31, 2024. Motion passed unanimously. 14 CITY COUNCIL MINUTES Page 7 of 12 NOVEMBER 17, 2020 2. APPROVE CANCELLATION OF REGULAR CITY COUNCIL MEETING OF JANUARY 5, 2021 Council waived presented the staff report, which is on file in the Clerk’s Office. City Clerk Radeva said if there is pressing City business to be addressed, Council can call a special meeting; and noted the City’s Annual Community Workshop is scheduled to be held virtually via Zoom on Saturday, January 16, 2021, from 9:00 a.m. to 12:00 noon. MOTION – A motion was made and seconded by Councilmembers Radi/Sanchez to approve cancellation of the regular City Council meeting of January 5, 2021. Motion passed unanimously. 3. APPROPRIATE MEASURE G FUNDING FOR THE SILVERROCK PARK VENUE PROJECT NO. 2016-08 AND ALONGI BUILDING PROJECT NO. 2018-06, AND AUTHORIZE FUTURE CHANGE ORDERS TO CONTRACT WITH URBAN HABITAT FOR THE SILVERROCK PARK VENUE PROJECT Public Works Director/City Engineer McKinney and Management Analyst Mignogna presented the staff report, which is on file in the Clerk’s Office; due to a typographical numerical error in the proposed Alongi project budget listed in the staff report, a revised staff report was provided as a hand-out to Council at the meeting, made publicly available, and incorporated into the agenda packet and public record of this meeting. Council discussed the unanticipated electrical delays due to coordination with Imperial Irrigation District, which resulted in increased overhead costs, and unforeseen water usage fees through Coachella Valley Water District; the anticipated timeline for the Alongi modular building delivery to the SilverRock Venue site; and the Financial Advisory Commission’s (FAC) review and approval of the requested funding allocations. Council commended the FAC’s commitment and service to the community and their oversight of Measure G funds. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Richard (Dick) Mills, Chair of the FAC – said the FAC is taking a conservative fiscal approach, and carefully reviewing and evaluating the project to identify the immediate priorities and what is needed to complete it. MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Sanchez to appropriate additional Measure G funding in the 15 CITY COUNCIL MINUTES Page 8 of 12 NOVEMBER 17, 2020 amount of $244,700 for the SilverRock Park Venue Project No. 2016-08 and $160,000 for the Alongi Building Project No. 2018-06, for additional project improvements; and authorize the City Manager to execute future change orders with Urban Habitat for the improvements. Motion passed unanimously. STUDY SESSION 1. DISCUSS THE SCOPE AND STATUS OF THE VISTA SANTA ROSA GATEWAY VILLAGE PROJECT, LOCATED AT THE SOUTHEAST CORNER OF MONROE STREET AND AIRPORT BOULEVARD, IN THE COUNTY OF RIVERSIDE AND IN THE CITY’S SPHERE OF INFLUENCE Planning Manager Flores and Senior Planner Flores presented the staff report, which is on file in the Clerk’s Office. Council discussed the project’s proposed commercial uses on the north, including a pharmacy, retail, gas station, and fast food building, and a senior congregate care facility on the south, as well as infrastructure improvements for the adjacent school and existing Kennedy store; the current Riverside county (County) zoning for the site is agricultural, which is proposed to be rezoned to community commercial as part of the project approval; the City’s zoning for this site, in its sphere of influence, is commercial; the project’s traffic study and anticipated additionally generated trips per day; and the project is proposed to be built in phases. La Quinta residents Michael Klein, Paul B Moser, Deborah Brill, Laurie M. Davis, Richard (Dick) Mills, and John F. Hoffner donated their three-minute public comment times to Mr. Joseph (Jody) Shapiro for his presentation, who provided materials related to this project prior to the meeting, which were distributed to Council as hand-outs, made publicly available, and incorporated into the agenda packet and public record of this meeting. PUBLIC SPEAKER: Joseph (Jody) Shapiro, La Quinta – said he has been following the review of this project by the County since the beginning; a public hearing has been scheduled for December 2, 2020 for the project to be considered by the County’s Planning Commission; and presented a detailed overview of the project which will provide a duplication of commercial service, as well as the project’s anticipated impacts to the La Quinta community; noted his objections to the development of the project; and asked Council for their support and requested that the community’s concerns be relayed to the County. 16 CITY COUNCIL MINUTES Page 9 of 12 NOVEMBER 17, 2020 La Quinta residents Heidi Snow, Jodi Hensley, Murphy Jonathan Hensley, Renee Alffaitati, Kay Allenbaugh, and Shelley Bohrer donated their three- minute public comment times to Ms. Valerie Murphy for her presentation, who provided materials related to this project prior to the meeting, including a petition from the Palms residential community residents objecting to the project, which were distributed to Council as hand-outs, made publicly available, and incorporated into the agenda packet and public record of this meeting. PUBLIC SPEAKER: Valerie Murphy, La Quinta – expressed concerns about the proposed project related to safety, noise nuisance, light pollution, the sale of liquor, particularly in such close proximity to an elementary school, redundancy of commercial facilities and services, and potential decrease in property values. Council discussed since the project is within La Quinta’s sphere of influence, the City does not have jurisdiction; importance to communicate the community’s concerns to the County; the City does not receive any property tax revenue from the homes that are in proximity of the project; and ability to write a letter to the County on behalf of the City Council requesting a 90- day continuance of the project. PUBLIC SPEAKER: John Hoffner, La Quinta – thanked Council for their consideration and willingness to support the La Quinta community in requesting a 90-day project continuance from the County. Council reached a consensus and directed Staff to prepare correspondence addressed to the County, on behalf of the City Council, requesting a 90-day continuance of the project. MAYOR EVANS CALLED FOR A BRIEF RECESS AT 7:05 P.M. MAYOR EVANS RECOVENED THE COUNCIL MEETING AT 7:27 P.M. WITH ALL MEMBERS PRESENT 2. DISCUSS SHORT-TERM VACATION RENTAL PROGRAM CHARACTERISTICS AND CITY’S PAST, CURRENT, AND FUTURE OBJECTIVES AND INITIATIVES Hub Manager Sanchez and Animal Control/Code Compliance Supervisor Meredith presented the staff report, which is on file in the Clerk’s Office. Council discussed there has been a minimal increase in STVR permits over the last three (3) years; the correlation between Executive Order No. 9 imposing 17 CITY COUNCIL MINUTES Page 10 of 12 NOVEMBER 17, 2020 stricter STVR regulations, including no sound amplification outside and the increase in noise citations; the same STVR property may have multiple citations in different categories; undergoing is the transition of the STVR hotline to a local 760-telephone number and the ability to send out text messages along with the call to the local contact; citations are not the only measure of adverse community impact; STVR permit suspensions can range from 30 to 365 days; 67% of STVR properties have never received a complaint; importance of good STVR management; current STVR program enhancement efforts underway; unlicensed STVR operators should be banned from being able to obtain a license; ability to require noise-alert devices; importance to have accurate data regarding what residential community each STVR is located in and whether or not STVRs are allowed in that community; the cease-and-desist letter sent out in November 2020 to identified unlicensed STVR operators was not hostile; and the robust STVR activities monitoring and reporting to be provided by the City’s contracted vendor Deckard Technologies. PUBLIC SPEAKERS: Jolie Leydeklars, Real Estate Agent with Windermere Homes and Estates and Joseph (Joey) Arsanto, Founder and President of Roll Sparrow Properties – spoke in support of STVRs; and the positive effects of STVRs to the local economy and to the increase of home values. PUBLIC SPEAKER: David Dinnel, La Quinta – said STVR booking platforms limit the number of allowed characters for ads, which may pose a challenge to the STVR owners’ ability to list the STVR permit number in the title of the ad; thanked Staff for ensuring the STVR hotline calls will be originated from a 760- area code phone number and for adding the text message notification; and explained how ‘noise aware’ works. General discussion followed regarding phone call forwarding service option availabilities that allow STVR owners to list one number as the local contact, which when called would then in turn notify multiple numbers through this forwarding service. The following WRITTEN PUBLIC COMMENTS, listed in alphabetical order, related to Study Session Item No. 2, were received and distributed to Council, made publicly available, and incorporated into the agenda packet and public records of this meeting:  Ric Block, La Quinta – in support of STVRs;  Rex Bloesser, La Quinta – in opposition of STVRs;  Marty Butler, La Quinta – in opposition of STVRs;  Susan Butler, La Quinta – in support of STVRs; and  Kay Wolff, La Quinta – related to STVRs. 18 CITY COUNCIL MINUTES Page 11 of 12 NOVEMBER 17, 2020 PUBLIC HEARINGS – None DEPARTMENTAL REPORTS All reports are on file in the City Clerk’s Office. MAYOR’S AND COUNCIL MEMBERS’ ITEMS Councilmember Fitzpatrick reported she will be attending the formal opening and dedication of the East Indio Hills Trailhead (aka Badlands Trail) on November 20, 2020 at 11:30 a.m., located at Avenue 42 and Golf Center Parkway in Indio. Councilmember Sanchez, Radi, and Mayor Evans reported on their individual meetings with La Quinta residents who expressed their concerns and priorities for the Monticello park. Mayor Evans reported on Councilmember Radi and her attendance at the virtually held meeting via Zoom with the La Quinta Cove Neighborhood Association Steering Committee to discuss STVRs on November 16, 2020. Mayor Evans said she listened to the Riverside County Board of Supervisors meeting this morning and one of the items of discussion was the continued financial losses from the Riverside County Fair and Date Festival held annually in the month of February at the Indio fairgrounds. Council commended Staff for the well planned and executed La Quinta Veteran’s Day celebration held on Wednesday, November 11, 2020, which was also broadcasted live on Facebook and Youtube. REPORTS AND INFORMATIONAL ITEMS La Quinta’s representative for 2020, Mayor Evans reported on her participation in the following organization’s meeting:  CVAG COACHELLA VALLEY CONSERVATION COMMISSION La Quinta’s representative for 2020, Councilmember Fitzpatrick reported on her participation in the following organization’s meeting:  RIVERSIDE COUNTY TRANSPORTATION COMMISSION (RCTC) La Quinta’s representative for 2020, Councilmember Peña reported on his participation in the following organizations’ meetings:  CVAG PUBLIC SAFETY COMMITTEE  IID ENERGY CONSUMERS’ ADVISORY COMMITTEE 19 CITY COUNCIL MINUTES Page 12 of 12 NOVEMBER 17, 2020 ADJOURNMENT There being no further business, a motion was made and seconded by Councilmembers Radi/Fitzpatrick to adjourn at 9:15 p.m. Motion passed unanimously. Respectfully submitted, MONIKA RADEVA, City Clerk City of La Quinta, California 20 CITY COUNCIL MINUTES Page 1 of 11 DECEMBER 1, 2020 CITY COUNCIL MINUTES TUESDAY, DECEMBER 1, 2020 CALL TO ORDER A regular meeting of the La Quinta City Council was called to order at 3:00 p.m. by Mayor Evans. This meeting provided teleconference accessibility pursuant to Executive Orders N-25-20, N-29-20, N-33-20, and N-35-20, executed by the Governor of California in response to the state of emergency relating to novel coronavirus disease 2019 (COVID-19) and enabling teleconferencing accommodations by suspending or waiving specified provisions of the Ralph M. Brown Act (Government Code §54950 et seq.). PRESENT: Councilmembers Fitzpatrick, Peña, Radi, Sanchez, Mayor Evans ABSENT: None COUNCILMEMBER SANCHEZ JOINED THE MEETING AT 3:01 P.M. STAFF PRESENT: City Manager McMillen, City Attorney Ihrke, Finance Director Romero, City Clerk Radeva, Deputy City Clerk Romane, Public Works Director/ City Engineer McKinney, Management Analyst Mignogna, Community Resources Director Escobedo, Animal Control/Code Compliance Supervisor Meredith, Hub Manager Sanchez; Design and Development Director Castro; and Public Safety Manager Mendez PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None CONFIRMATION OF AGENDA – Confirmed CLOSED SESSION 1. THREAT TO PUBLIC SERVICES OR FACILITIES, PURSUANT TO SUBDIVISION (a) OF GOVERNMENT CODE SECTION 54957. CONSULTATION WITH: ALEXANDER JOHNSTON, SENIOR EMERGENCY MANAGEMENT COORDINATOR; WILLIAM H. IHRKE, CITY ATTORNEY (Review Continued Need and Response to Proclaimed State and Local Emergencies Caused by COVID-19) 2. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION; SIGNIFICANT EXPOSURE TO LITIGATION PURSUANT TO CONSENT CALENDAR ITEM NO. 2 21 CITY COUNCIL MINUTES Page 2 of 11 DECEMBER 1, 2020 PARAGRAPH (2) OR (3) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9 (NUMBER OF POTENTIAL CASES: 1) COUNCIL RECESSED THE OPEN SESSION PORTION OF THE MEETING AND MOVED INTO CLOSED SESSION AT 3:02 P.M. MAYOR EVANS RECONVENED THE OPEN SESSION PORTION OF THE CITY COUNCIL MEETING AT 4:00 P.M. WITH ALL MEMBERS PRESENT REPORT ON ACTION(S) TAKEN IN CLOSED SESSION: City Attorney Ihrke reported no actions were taken in Closed Session that require reporting pursuant to Government Code Section 54950 et seq. (Brown Act). PLEDGE OF ALLEGIANCE Mayor Pro Tem Peña led the audience in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA The following WRITTEN PUBLIC COMMENTS, listed in alphabetical order, were received as of 4:00 p.m., which were distributed to Council, made publicly available, and incorporated into the agenda packet and public records of this meeting:  Marcia Cutchin, La Quinta – in opposition of short-term vacation rentals (STVRs);  Pamela Glasier, La Quinta – in opposition of STVRs;  Rod McGuire, La Quinta – in support of keeping the moratorium on new STVR permits and the stricter outside noise regulations for STVRs;  Kathleen Mirabal, La Quinta – in support of STVRs;  Noelani Nelson, La Quinta – in opposition of STVRs;  Sean Parham, La Quinta – in support of STVRs;  Steven Parker, La Quinta – in opposition of STVRs;  Mark Parnell, La Quinta – in support of STVRs; and  Craig Thompson, La Quinta – provided recommendations related to STVR operations. The following PUBLIC SPEAKERS, listed in the order in which they spoke, provided verbal comments VIA TELEPHONIC ACCESSIBILITY:  Emmanuel Martinez, Government Affairs Specialist with Imperial Irrigation District (IID) – said IID is experiencing a high volume of account delinquency due to COVID-19, however, no services have been shut-off at this time; IID has not received any CARES Act state funding; assistance programs are available to low-income and senior customers; the IID Board is welcoming recommendations on how best to address this situation; and 22 CITY COUNCIL MINUTES Page 3 of 11 DECEMBER 1, 2020 customers are encouraged to contact IID to make payment arrangements if their accounts are delinquent.  Abigail Gonzalez, La Quinta – said she recently lost her pet to a coyote attack and suggested that the City put up “coyote” warning signs on popular hiking trails and walk paths in the city to make pet owners aware of this danger.  Kathy Hartung, La Quinta – said she addressed the Council back in September 2020 regarding STVR concerns on Fiesta Drive; commended the City for imposing stricter regulations and effective enforcement efforts related to STVRs; said although STVR activities have improved, there are still adverse effects to the residential neighborhoods, and it is important to find a balance; and provided recommendations on how compliance with the STVR program can be improved. The following PUBLIC SPEAKERS, listed in the order in which they spoke, provided verbal comments IN-PERSON:  Eddy Estrada, La Quinta – spoke in support of the proposed STVR code amendments; said a group of PGA West homeowners has come together, entitled “WeLoveLaQuinta.com,” to find solutions and a balance between residents and STVR owners; and noted this group is interested in providing input on the STVR Ad-hoc Committee’s recommendations when they are brought forward for Council consideration.  Marcia Cutchin, La Quinta – spoke in opposition of STVRs; said STVRs should not be allowed in residential communities and they negatively impact the neighborhoods; and requested that the moratorium on new STVRs permits be extended indefinitely.  Stella Church, La Quinta – spoke in opposition of STVRs; related negative impacts on the community; and the amount of resources utilized by the City to enforce compliance.  Al Garcia, La Quinta – spoke in support of STVRs; said STVRs support the local economy; noted there are always both good and bad operators; and provided recommendations on how STVR owners can better screen guests to ensure respect and compliance with the rules and regulations.  David Dinnel, La Quinta/Los Angeles – said the news report issued by KESQ (News Channel 3) on November 20, 2020 by John White was inaccurate; spoke in support of STVRs; and noted the VRON-LQ organization’s objective is to work with the community to find solutions and establish a balance between residents and STVR owners. 23 CITY COUNCIL MINUTES Page 4 of 11 DECEMBER 1, 2020  Dori Quill, La Quinta – spoke in opposition of STVRs and the lack of neighborhood community they bring about; and submitted a petition signed by La Quinta residents in opposition of STVRs. ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS – NONE CONSENT CALENDAR 1. APPROVE SPECIAL JOINT CITY COUNCIL AND PLANNING COMMISSION MEETING MINUTES OF NOVEMBER 10, 2020 2. APPROVE CHANGE ORDER NO. 1 TO CONTRACT WITH JONES BROS CONSTRUCTION COMPANY FOR THE SILVERROCK WAY STREET IMPROVEMENTS PROJECT NO. 2014-13/141513 3. APPROVE CHANGE ORDER NO. 3 TO CONTRACT WITH PWLC II, INC FOR LANDSCAPE MAINTENANCE SERVICES TO INCLUDE ADDITIONAL SERVICE AREAS IN THE LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT 89-1 4. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED SEPTEMBER 30, 2020 5. APPROVE DEMAND REGISTERS DATED NOVEMBER 13 AND 20, 2020 MOTION – A motion was made and seconded by Councilmembers Radi/Fitzpatrick to approve the Consent Calendar as recommended. Motion passed unanimously. BUSINESS SESSION 1. APPROPRIATE MEASURE G FUNDING FOR THE SILVERROCK PARK VENUE PROJECT NO. 2016-08 AND SILVERROCK RETENTION BASIN SOIL STABILIZATION PROJECT NO. 2020-07 Public Works Director/City Engineer McKinney introduced Management Analyst Mignogna who presented the staff report, which is on file in the Clerk’s Office. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Richard (Dick) Mills, Chair of the Financial Advisory Commission (FAC) – said the FAC is taking a conservative approach in its funding recommendations in light of the adverse economic effects of COVID-19; and would like to evaluate all viable options available to the City to ensure fiscal responsibility as well as community safety. 24 CITY COUNCIL MINUTES Page 5 of 11 DECEMBER 1, 2020 Council discussed the importance of completing the preliminary design for the SilverRock retention basin soil stabilization as quickly as possible; and to have the SilverRock Event Site Ad-hoc Committee collaborate with the FAC SilverRock Event Site subcommittee to discuss and evaluate the design and fiscal ramifications of the retention basin in order to bring back to Council a cohesive report for review and consideration. Council further discussed only well and non-potable water is being used at SilverRock, and the objective is to convert it to canal water; and the staff report incorrectly stated that potable water is being used. MOTION – A motion was made and seconded by Councilmembers Peña/Radi to appropriate Measure G funding in the amount of $290,000 for the SilverRock Park Venue Project No. 2016-08 for additional project improvements, and $10,000 for preliminary design of the SilverRock Retention Basin Soil Stabilization Project No. 2020-07. Motion passed unanimously. 2. INTRODUCE FOR FIRST READING AN ORDINANCE AMENDING CHAPTER 3.25 OF LA QUINTA MUNICIPAL CODE RELATED TO SHORT-TERM VACATION RENTALS [ORDINANCE NO. 586] Community Resources Director Escobedo and Animal Control/Code Compliance Supervisor Meredith presented the staff report, which is on file in the Clerk’s Office. Council discussed the City’s ability to enforce proposed Section 3.25.080(B) which requires hosting platforms to confirm that a STVR property is properly licensed and in good standing prior to completing booking transactions, and to issue citations if a platform is not compliant; adding “hosting platform” to the list of person(s) and entities under Section 3.25.090(C) to which the City may issue a notice of violation; it is each hosting platform’s legal obligation to comply with all applicable laws; the City’s compliance enforcement actions would be addressed to the company’s identified enforcement department, and legal actions would be served on the designated agent for service of process with the state of California; the list of sound amplifiers under Section 3.25.070(E) does not need to be exhaustive, it is meant to provide examples of devices; and the California state’s definition of a STVR is 30-days or less and the City follows the same regulation. PUBLIC SPEAKER VIA TELEPHONIC ACCESSIBILITY: Richard de Sam Lazaro Senior Manager with Government and Community Affairs, speaking on behalf of Expedia Group – spoke in support of the proposed LQMC amendments, in particular the additional hosting platforms related requirements; and said they are interested in exploring voluntary collection agreements authorizing the 25 CITY COUNCIL MINUTES Page 6 of 11 DECEMBER 1, 2020 hosting platform to collect and remit transient occupancy tax (TOT) generated by STVRs, which would then be paid out to the local agency on a quarterly basis. Council discussed that an owner would not be required to obtain a new STVR permit due to a change in bedrooms under Section 3.25.050(B)(3) as the existing STVR permit would be re-issued to reflect the amended approved number of bedrooms; add language in Section 3.25.050(B) noting that a STVR permit is valid for one (1) year, and to clarify the term “reissue” refers to the reissuance of an existing STVR permit fo r the balance of the one (1) year period, which is different than renewing a STVR permit; change of ownership of a STVR property requires the new owner to obtain a new STVR permit in order to continue operating as a STVR, however, exceptions can apply based on Staff review when the change of ownership does not trigger a reassessment of the property by the Riverside County Assessor (Assessor) or any other reassessment of property value transaction, such as property title change due to a marriage, trust, etc., in such instances the existing STVR permit would be re-issued; add language to Sections 3.25.050(B)(2) and 3.25.060(F) to clarify that change of ownership of a business entity of any kind would require a new STVR permit; consider imposing limitations on the maximum number of bedrooms a STVR can be permitted for regardless of the number of bedrooms the property has; the permitted number of bedrooms must be properly listed in all advertisements and if not the City may take enforcement actions; ability to implement software solutions and implement a periodic update of the City’s records to provide an up-to-date database based on the Assessor’s records to ensure consistency and accuracy; allowed response time for STVR owner or local contact should be reduced from 45 to 30 minutes throughout Sections 3.25.070(C) and 3.25.070(G); the LQMC already includes language which provides that recreational vehicles cannot be used as extra bedrooms for additional STVR occupancy; the LQMC provides that legally parked recreational vehicles are allowed to remain for a maximum of 72-hours; the LQMC includes a maximum occupancy restrictions based on the number of approved bedrooms; Staff does not enforce HOA parking restrictions, and enforces only LQMC parking restrictions; increase the fines in Section 3.25.090(E)(2) related to operating a STVR without a valid permit to one thousand dollars ($1,000) for first violation, five thousand dollars ($5,000) for second or more violations, and add language prohibiting an owner for all time from being eligible to obtain a STVR permit for use of a property; increase the fines in Section 3.25.090(E)(1) to one thousand dollars ($1,000) for first violation, two thousand dollars ($2,000) for second violation, and three thousand dollars ($3,000) for third violation; and add language to Section 3.25.060(C) noting that the first violation for failing to advertise the approved number of bedrooms may be subject to a fine by an administrative citation, and a second or subsequent violation for the same may also result in STVR permit revocation, which may be permanent. 26 CITY COUNCIL MINUTES Page 7 of 11 DECEMBER 1, 2020 MOTION – A motion was made and seconded by Councilmembers Peña/Fitzpatrick to take up Ordinance No. 586 by title and number only and waive further reading as proposed and incorporating the following additional amendments:  Add language to Section 3.25.050(B) noting that a STVR permit is valid for one (1) year, and to clarify the term “reissuance” refers to the reissuance of an existing STVR permit for the balance of the one (1) year period;  Add language to Sections 3.25.050(B)(2) and 3.25.060(F) to clarify that a new owner of a property includes a new person and/or new entity that owns or controls a business or organization or other entity of any kind, such as a limited liability company, which is the owner of a property;  Add language to Section 3.25.060(C) to clarify the first violation for failing to advertise the approved number of bedrooms may be subject to a fine by an administrative citation, and a second or subsequent violation for the same may also result in STVR permit revocation, which may be permanent;  Reduce the allowed response time for STVR owner or local contact from 45 to 30 minutes throughout Sections 3.25.070(C) and 3.25.070(G);  Add “hosting platforms” to the list of entities that can be fined under Sections 3.25.090(C) and 3.25.090(E);  Amend the language and modify the fines in subsections (1) and (2) of Section 3.25.090(E) as follows: 1. General STVR Violations (Occupancy/Noise/Parking). a. First violation: one thousand dollars; b. Second violation: two thousand dollars; c. Third violation: three thousand dollars. 2. Operating a STVR Without. a. First violation: three thousand dollars; b. Second or more violations: five thousand dollars; c. Add language noting that operating a STVR without a valid STVR permit shall be cause for an owner to be prohibited for all time from being eligible to obtain a STVR permit for use of a property. Motion passed unanimously. City Clerk Radeva read the following title of Ordinance No. 586 into the record: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, AMENDING CHAPTER 3.25 OF THE LA QUINTA MUNICIPAL CODE RELATED TO SHORT TERM VACATION RENTALS MOTION – A motion was made and seconded by Councilmembers Peña/Fitzpatrick to introduce at first reading Ordinance No. 586 as proposed and incorporating the additional amendments noted above. Motion passed unanimously. 27 CITY COUNCIL MINUTES Page 8 of 11 DECEMBER 1, 2020 MAYOR EVANS CALLED FOR A BRIEF RECESS AT 6:42 P.M. MAYOR EVANS RECONVENED THE MEETING AT 6:49 P.M. WITH ALL MEMBERS PRESENT 3. INTRODUCE FOR FIRST READING AN ORDINANCE AMENDING SECTIONS OF CHAPTER 12.69 OF THE LA QUINTA MUNICIPAL CODE RELATED TO GOLF CARTS [ORDINANCE NO. 587] Design and Development Director Castro and Public Works Director/City Engineer McKinney presented the staff report, which is on file in the Clerk’s Office. Council discussed the ability to add language to Section 12.69.040(M) allowing the use of golf carts and low speed vehicles (LSV) on sidewalks for state, federal, or local government employees, school district and HOA maintenance crew or personnel; ability to add language to Section 12.69.040(M) to also allow persons to operate golf carts and LSV on sidewalks that are designated as a golf cart path upon the discretion of the City Engineer; electric scooters are not considered LSV under the California Vehicle Code (CVC); update the golf cart map to clearly notate that both LSV and neighborhood electric vehicles (NEV), which are a form of LSV, are allowed on designated golf cart routes; amend Section 12.69.030(B)(8) to allow for mirror combinations; expressed general support on the proposed removal of the requirement to obtain a golf cart permit through the City as it is covered by CVC; proper signage will need to be added on sidewalks where golf carts and LSV/NSV are allowed; and directed Staff to actively promote the City’s golf cart route maps. Staff said marketing and community promotional efforts are already underway. MOTION – A motion was made and seconded by Councilmembers Radi/Sanchez to take up Ordinance No. 587 by title and number only and waive further reading as proposed and incorporating the following additional amendments:  Add language to Section 12.69.040(M) to note that golf carts and LSV/NSV can be operated on sidewalks by state, federal, or local government employees, school district and HOA maintenance crew or personnel; as well as by persons on sidewalks that are designated as golf cart paths; and  Add “or” to Section 12.69.030(B)(8) to allow for mirror combinations. Motion passed unanimously. City Clerk Radeva read the following title of Ordinance No. 587 into the record: 28 CITY COUNCIL MINUTES Page 9 of 11 DECEMBER 1, 2020 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, AMENDING CHAPTER 12.69 OF TITLE 12 OF THE LA QUINTA MUNICIPAL CODE RELATED TO GOLF CARTS MOTION – A motion was made and seconded by Councilmembers Radi/Sanchez to introduce at first reading Ordinance No. 587 as proposed and incorporating the additional amendments noted above. Motion passed unanimously. STUDY SESSION 1. DISCUSS POLICE SERVICES RECOMMENDATIONS PREPARED BY AD-HOC POLICE SERVICES REVIEW COMMITTEE Community Resources Director Escobedo and Public Safety Manager Mendez presented the staff report, which is on file in the Clerk’s Office. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: George Batavick, Financial Advisory Commissioner – said he was honored to serve on the Police Services Review Committee (Committee) and gave a brief overview of the Committee’s recommendations as listed in Attachment 1 to the staff report. Council commended all Committee members for their time and efforts and expressed general support for all proposed recommendations by the Committee. Council discussed the reallocation of police services by increasing utilization of Community Service Officers (CSO); La Quinta is one of the safest cities in Riverside County with very low crime rates, which continue to decline; importance to maintain the City’s public safety reserves; importance to ensure proper monitoring systems are in place for accurate data collection to evaluate if the proposed reallocation of police services is in fact effective and can realize cost savings while maintaining the same level of service for the community; the City has been conducting annual service analysis since 2015; the community’s safety is paramount; the new city-wide camera system will likely result in efficiencies in service; importance to develop other measurable statics, in addition to crime statistics, that can help measure the effectiveness of the proposed service reallocations; and the police team’s proactive community outreach. PUBLIC SPEAKER: Riverside County Sheriff’s Department Lieutenant Buompensiero spoke about the distinct duties assigned to the different levels of police staff – Deputies, CSOs, Sergeants, etc.; anticipated training schedule for CSOs; ability to monitor level of daily calls; existing staffing levels; and “proactive time” definition. 29 CITY COUNCIL MINUTES Page 10 of 11 DECEMBER 1, 2020 Council reached a consensus and directed staff to proceed as recommended with the reallocation of police services by reducing patrol hours from 135/day to 130/day and increasing utilization of CSOs, initiate pilot program of the Riverside County Sheriff’s Department Research and Development model in January 2021, and report back results to Council in April 2021. PUBLIC HEARINGS – After 5:00 P.M. 1. ADOPT RESOLUTION TO AUTHORIZE THE CITY MANAGER TO SUBMIT APPLICATIONS TO RIVERSIDE COUNTY ECONOMIC DEVELOPMENT AGENCY FOR COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUNDS AND EXECUTE SUPPLEMENTAL AGREEMENTS FOR FISCAL YEAR 2021/22 [RESOLUTION NO. 2020-040] Management Analyst Mignogna presented the staff report, which is on file in the Clerk’s Office. MAYOR EVANS DECLARED THE PUBLIC HEARING OPEN AT 7:52 P.M. PUBLIC SPEAKER: – None The Boys and Girls Club applies the allocated CDBG funds to assist La Quinta residents. Councilmember Radi said his son attends the Boys and Girls Club, however, he does not receive any funding assistance for any services provided, thus, there is no conflict of interest. MAYOR EVANS DECLARED THE PUBLIC HEARING CLOSED AT 7:53 P.M. MOTION – A motion was made and seconded by Councilmembers Peña/Fitzpatrick to adopt Resolution No. 2020-040 to authorize the City Manager to submit applications to the Riverside County Economic Development Agency for Community Development Block Grant funds, execute the Supplemental Agreements for fiscal year 2021/22, and allocate $22,650 to the Boys and Girls Club of the Coachella Valley Fee Waiver/Reduction Program and $128,350 to the City of La Quinta Americans with Disabilities Act Improvements Project: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, ADOPTING PROPOSALS, AUTHORIZING THE CITY MANAGER TO SUBMIT APPLICATIONS FOR COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS, AND AUTHORIZATION FOR THE CITY MANAGER TO EXECUTE SUPPLEMENTAL AGREEMENT FOR FISCAL YEAR 2021/2022 Motion passed unanimously. DEPARTMENTAL REPORTS 30 CITY COUNCIL MINUTES Page 11 of 11 DECEMBER 1, 2020 All reports are on file in the City Clerk’s Office. MAYOR’S AND COUNCIL MEMBERS’ ITEMS Councilmember Fitzpatrick reported on her attendance at the formal opening and dedication of the East Indio Hills Trailhead (aka Badlands Trail) on November 20, 2020, located at Avenue 42 and Golf Center Parkway in Indio. Mayor Evans commended the holiday decorations and lights at the Civic Center Campus. Mayor Evans said Riverside County Planning Commission public hearing scheduled for December 2, 2020, regarding the Vista Santa Rosa Gateway Village project, will likely be continued to December 16, 2020; and noted that following Council’s discussion of this project at the November 17, 2020, meeting, a letter, on behalf of the City Council, was sent to the county requesting a 90- day continuance of the project. REPORTS AND INFORMATIONAL ITEMS La Quinta’s representative for 2020, Mayor Evans reported on her participation in the following organizations’ meetings:  CVAG COACHELLA VALLEY CONSERVATION COMMISSION  GREATER PALM SPRINGS CONVENTION AND VISITORS BUREAU La Quinta’s representative for 2020, Councilmember Radi reported on his participation in the following organization’s meeting:  CVAG TRANSPORTATION COMMITTEE ADJOURNMENT There being no further business, a motion was made and seconded by Councilmembers Radi/Fitzpatrick to adjourn at 8:05 p.m. Motion passed unanimously. Respectfully submitted, MONIKA RADEVA, City Clerk City of La Quinta, California 31 32 CITY COUNCIL MINUTES Page 1 of 14 DECEMBER 15, 2020 CITY COUNCIL MINUTES TUESDAY, DECEMBER 15, 2020 CALL TO ORDER A regular meeting of the La Quinta City Council was called to order at 3:02 p.m. by Mayor Evans. This meeting provided teleconference accessibility pursuant to Executive Orders N-25-20, N-29-20, N-33-20, N-35-20, and N-60-20 executed by the Governor of California, and the directives under the “Regional Stay At Home Order” from the California Department of Public Health, in response to the state of emergency relating to novel coronavirus disease 2019 (COVID-19) and enabling teleconferencing accommodations by suspending or waiving specified provisions of the Ralph M. Brown Act (Government Code §54950 et seq.). PRESENT: Councilmembers Fitzpatrick, Peña, Radi, Sanchez, Mayor Evans ABSENT: None STAFF PRESENT: City Manager McMillen, City Attorney Ihrke, City Clerk Radeva, Deputy City Clerk Romane, Community Resources Director Escobedo, Community Resources Manager Calderon, Assistant to the City Manager Villalpando, Management Specialist Kinley, Finance Director Romero, Design and Development Director Castro, Planning Manager Flores, and Senior Planner Flores. CONFIRMATION OF AGENDA – Confirmed CLOSED SESSION 1. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION; SIGNIFICANT EXPOSURE TO LITIGATION PURSUANT TO PARAGRAPH (2) OR (3) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9 (NUMBER OF POTENTIAL CASES: 1) 2. THREAT TO PUBLIC SERVICES OR FACILITIES, PURSUANT TO SUBDIVISION (a) OF GOVERNMENT CODE SECTION 54957. CONSULTATION WITH: ALEXANDER JOHNSTON, SENIOR EMERGENCY MANAGEMENT COORDINATOR; WILLIAM H. IHRKE, CONSENT CALENDAR ITEM NO. 3 33 CITY COUNCIL MINUTES Page 2 of 14 DECEMBER 15, 2020 CITY ATTORNEY (Review Continued Need and Response to Proclaimed State and Local Emergencies Caused by COVID-19) COUNCIL RECESSED THE OPEN SESSION PORTION OF THE MEETING AND MOVED INTO CLOSED SESSION AT 3:04 P.M. MAYOR EVANS RECONVENED THE OPEN SESSION PORTION OF THE CITY COUNCIL MEETING AT 4:03 P.M. WITH ALL MEMBERS PRESENT REPORT ON ACTION(S) TAKEN IN CLOSED SESSION: City Attorney Ihrke reported no actions were taken in Closed Session that require reporting pursuant to Government Code section 54950 et seq. (Brown Act). PLEDGE OF ALLEGIANCE Councilmember Radi led the audience in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA City Clerk Radeva said a request for telephonic verbal comments was received by Mr. Randy Florence, Chairperson for the Coachella Valley Economic Partnership Board of Directors, however, he was unable to speak as he was still attending the Board meeting and will speak at a future Council meeting. BUSINESS SESSION 1. ADOPT RESOLUTION TO CERTIFY THE OFFICIAL CANVASS OF ELECTION RESULTS FOR THE GENERAL MUNICIPAL ELECTION HELD NOVEMBER 3, 2020 [RESOLUTION NO. 2020-041] Council waived presentation of the staff report, which is on file in the Clerk’s Office. Councilmembers Radi and Peña congratulated Mayor Evans and Councilmembers Fitzpatrick and Sanchez on being re-elected. MOTION – A motion was made and seconded by Councilmembers Radi/Peña to adopt Resolution No. 2020-041 as recommended: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON THE THIRD (3rd) DAY OF NOVEMBER 2020, DECLARING THE RESULTS AND SUCH OTHER MATTERS AS PROVIDED BY LAW 34 CITY COUNCIL MINUTES Page 3 of 14 DECEMBER 15, 2020 Motion passed unanimously. Mayor Evans and Councilmembers Fitzpatrick and Sanchez thanked the La Quinta constituents for being re-elected and for the opportunity to continue to serve the La Quinta community. ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS 1. ADMINISTER OATHS OF OFFICE TO RE-ELECTED MAYOR EVANS, AND COUNCILMEMBERS FITZPATRICK AND SANCHEZ 2. PRESENTATION OF CERTIFICATES OF ELECTION TO RE-ELECTED MAYOR EVANS, AND COUNCILMEMBERS FITZPATRICK AND SANCHEZ City Clerk Radeva said due to the recent “Regional Stay At Home Order” from the California Department of Public Health, re-elected Mayor Evans and Councilmembers Fitzpatrick and Sanchez were administered the Oaths of Office and were presented with the Certificates of Election individually prior to tonight’s meeting. A short video was played to share with the public the commemorating of these ceremonies and to congratulate Mayor Evans and Councilmembers Fitzpatrick and Sanchez on being re-elected. 3. CITY HALL VIRTUAL ANNUAL HOLIDAY OPEN HOUSE Mayor Evans said due to COVID-19 the City was not able to hold its Annual Holiday Open House in-person at City Hall, and Council has prepared a short video to express their gratitude to the community for their continued support, collaboration and participation in the City’s business, and to wish them a Happy Holiday Season. BUSINESS SESSION – CONTINUED 2. SELECT MAYOR PRO TEMPORE TO SERVE FOR ONE YEAR Council waived presentation of the staff report, which is on file in the Clerk’s Office. MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Sanchez to appoint Councilmember Radi to serve as Mayor Pro Tempore for calendar year 2021. Motion passes unanimously. 35 CITY COUNCIL MINUTES Page 4 of 14 DECEMBER 15, 2020 CONSENT CALENDAR 1. APPROVE SPECIAL MEETING MINUTES OF DECEMBER 9, 2020 2. APPROVE DEMAND REGISTER DATED DECEMBER 4, 2020 3. RECEIVE AND FILE FIRST QUARTER 2020-21 TREASURY REPORTS FOR JULY, AUGUST, AND SEPTEMBER 2020 4. RECEIVE AND FILE FISCAL YEAR 2019/20 ART IN PUBLIC PLACES ANNUAL REPORT 5. RECEIVE AND FILE FISCAL YEAR 2019/20 DEVELOPMENT PROJECT FEE REPORT 6. APPROVE PLANS, SPECIFICATIONS, ENGINEER’S ESTIMATE, AND ADVERTISE FOR BID THE CITYWIDE MISCELLANEOUS AMERICANS WITH DISABILITIES ACT IMPROVEMENTS PROJECT NO. 2020-02 7. ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2020/21 SALARY SCHEDULE INCREASING THE MINIMUM WAGE RATE EFFECTIVE JANUARY 1, 2021 [RESOLUTION NO. 2020-042] 8. ADOPT ORDINANCE NO. 586 ON SECOND READING AMENDING CHAPTER 3.25 OF THE LA QUINTA MUNICIPAL CODE RELATED TO SHORT-TERM VACATION RENTALS 9. ADOPT ORDINANCE NO. 587 ON SECOND READING AMENDING CHAPTER 12.69 OF THE LA QUINTA MUNICIPAL CODE RELATED TO GOLF CARTS AND LOW SPEED VEHICLES MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Radi to approve the Consent Calendar as recommended, with Item No. 6 adopting Resolution No. 2020-042, and Item Nos. 8 and 9 adopting Ordinance Nos. 586 and 587, respectively. Motion passed unanimously. BUSINESS SESSION – CONTINUED 3. APPOINT MEMBERS OF THE CITY COUNCIL TO SERVE AS CITY REPRESENTATIVES ON VARIOUS OUTSIDE AGENCIES FOR CALENDAR YEAR 2021 36 CITY COUNCIL MINUTES Page 5 of 14 DECEMBER 15, 2020 Council waived presentation of the staff report, which is on file in the Clerk’s Office. Council reached a consensus to keep their current appointments with the exception of the rotating responsibilities of the appointed Mayor Pro Tem position. MOTION – A motion was made and seconded by Councilmembers Peña/Radi to appoint Councilmembers to serve on various outside agencies for calendar year 2021 as detailed in Attachment No. 1, incorporated herewith by this reference. Motion passed unanimously. 4. APPROVE AMENDMENT NO. 1 TO AGREEMENT FOR CONTRACT SERVICES WITH FIND FOOD BANK FOR FOOD DISTRIBUTION PROGRAMS RELATED TO COVID-19 PANDEMIC Community Resources Director Escobedo presented the staff report, which is on file in the Clerk’s Office. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Debbie Espinosa, President and CEO with Find Food Bank (FIND) – spoke of the services FIND provides to the local community and expanded food delivery services in La Quinta; said FIND has partnered with other agencies to conduct analysis to evaluate the impacts of COVID-19 to the community as well as the economy in order to be able to project and plan appropriately for the food and security support that will be needed to help communities during the recovery period; and volunteer opportunities. MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Radi to approve Amendment No. 1 to Agreement for Contract Services with FIND Food Bank, in the amount of $60,000, for food distribution programs related to the COVID-19 pandemic; and authorize the City Manager to execute the amendmen. Motion passed unanimously. 5. APPROVE MODIFIED COVID-19 SMALL BUSINESS EMERGENCY ECONOMIC RELIEF PROGRAM FOR LA QUINTA BUSINESSES IMPACTED BY COVID-19 Management Specialist Kinley presented the staff report, which is on file in the Clerk’s Office. Council discussed the proposed $50,000 maximum cumulative amount of relief funds any one business can receive from grants and reimbursement does not include loans; businesses must provide year-to-date profit/loss 37 CITY COUNCIL MINUTES Page 6 of 14 DECEMBER 15, 2020 statements for 2019 and 2020 up to October 30 as proof of hardship, and related review process by Staff; local businesses will likely need additional support going forward due to the continued threat of COVID-19; importance for the local community to support its local businesses by shopping local; and both Imperial Irrigation District and Coachella Valley Water District are offering payment plan programs to help residents during these difficult times, however, residents must reach out to the utility companies in order to sign up. MOTION – A motion was made and seconded by Councilmembers Radi/Peña to approve modified COVID-19 Small Business Emergency Economic Relief Program for La Quinta businesses impacted by COVID-19 and the December 3, 2020 “Regional Stay At Home” order from the State of California as follows:  Establish $50,000 as the maximum cumulative amount of relief funds any one business can receive from grants and reimbursements; and  Offer relief in the form of a grant to eligible businesses with a maximum amount of up to $10,000 to be used for eligible expenses related to business operations including, but not limited to lease/mortgage and utilities, inventory, and other standard operational expenses. STUDY SESSION 1. DISCUSS SHORT-TERM VACATION RENTAL (STVR) PROGRAM AD-HOC COMMITTEE (COMMITTEE) RECOMMENDATIONS Design and Development Director Castro presented the staff report, which is on file in the Clerk’s Office; and thanked the STVR Committee Members for their time, efforts, dedication, and service to the La Quinta community. PUBLIC SPEAKER: Gavin Schutz, STVR Committee Chairperson – spoke about the STVR Committee’s membership composition, efforts, participation on sub- committees, and final recommendations report related to the City’s STVR Program, submitted for Council review and consideration, and developed based on the STVR Committee’s research and findings. Mr. Schutz thanked the Council for their support and for the opportunity to serve on the Committee. Council commended Chair Schutz for his leadership and service. Design and Development Director Castro said Staff summarized the STVR Committee’s recommendations into a color-coded “Table of 38 CITY COUNCIL MINUTES Page 7 of 14 DECEMBER 15, 2020 Recommendations”, included as Attachment 2 to the staff report, and provided a brief overview of each recommendation and its current status. Council noted the report was reviewed in great detail; the recommendations include items that have already been implemented, are in the process of implementation, or will be implemented, such as the recent La Quinta Municipal Code (LQMC) update which will go into effect on January 15, 2021, additional Code Compliance staffing, etc., and further discussion on what supplementary measures might be needed will follow once Staff is able to evaluate the effectiveness of the implemented items in the near future. Mayor Evans noted this is a Study Session item intended to present to Council the complete and final STVR Committee’s recommendations report, and Council will not be making any decisions on the STVR Program tonight. The following PUBLIC SPEAKERS provided verbal comments via TELEPHONIC ACCESSIBILITY, listed in the order in which they spoke:  Juan Flecha, La Quinta – in opposition of STVRs;  Ryan Smith, La Quinta – in support of STVRs, and requested the regulations for STVRs be the same as for other residential homes and to allow homeowners associations (HOAs) to establish their own rules;  Vassil (Vasko) Mitzev, San Clemente – in support of STVRs;  Nick Sheth, La Quinta – in support of STVRs;  Jennifer Singer, La Quinta – in support of STVRs;  Gene Parker, La Quinta – in support of STVRs;  James Schaeffer, La Quinta – in support of STVRs;  Douglas Lopez – submitted a request to provide verbal comments; however, was not available to speak;  Eve Halwani, La Quinta – in support of STVRs;  Graham Lucas, La Quinta – in support of STVRs;  Marichi Kula, Manhattan Beach – in support of STVRs;  Fred Covely with VRON-LQ, La Quinta – in support of STVRs;  Anna Duitruk with VRON-LQ, La Quinta – in support of STVRs;  Eddy Estrada with VRON-LQ, La Quinta – in support of STVRs;  Bruce Hoban with VRON-LQ, La Quinta – in support of STVRs, and provided comments related to the STVR Committee’s recommendations. City Clerk Radeva said VRON-LQ provided a hand-out related to STVRs which was distributed to Council, made publicly available, and incorporated into the agenda packet and public record of this meeting.  Jim Lambert, La Quinta – in opposition to STVRs;  Ric Bloch, La Quinta – in support of STVRs; 39 CITY COUNCIL MINUTES Page 8 of 14 DECEMBER 15, 2020  Stephanie Nevels-Yanchar, Seattle – in support of STVRs, and said she is a member of VRON-LQ;  Kevin Miles, La Quinta – in opposition of STVRs;  Natali Flores, First Class Cleaning Services, La Quinta – in support of STVRs;  Karen Parnell, La Quinta – in support of STVRs;  Linda Gonzalez, no city listed – inquired about the potential changes being contemplated related to the City’s STVR Program. Council reiterated this is a Study Session item and no decisions will be made tonight; and noted currently the PGA West HOA is considering amendments to their STVR rules and regulations, which are entirely separate and not within the purview of the City Council.  Carley McBeath, Anaheim – in support of STVRs;  Carrie Breeswine, La Quinta – in opposition of STVRs. City Attorney Ihrke provided a summary of the current California state COVID- 19 related travel restrictions and allowances, and the “Regional Stay At Home” directives. Council discussed the state orders are subject to interpretation. City Manager McMillen provided information regarding the City’s follow-up process related to STVR compliance.  Mark Parnell, La Quinta – in support of STVRs, and provided comments related to the STVR Committee’s recommendations;  Kyle Douvros, La Quinta – in support of STVRs; and  Arlene Gotshalk, La Quinta – in opposition of STVRs. WRITTEN PUBLIC COMMENTS were provided by the citizens listed below in alphabetical order, which were distributed to Council, made publicly available, and incorporated into the agenda packet and public record of the meeting:  Ron and Tara Alford, La Quinta – related to STVRs;  Edward Armendarez, La Quinta – in opposition of STVRs and requested for an indefinite moratorium on new STVR permits – City Clerk Radeva read Mr. Armendarez’ comments into the record as requested;  Angelina Arriaga, La Quinta – in opposition of STVRs;  Marty and Judy Briesach, La Quinta – in support of STVRs and provided comments related to STVR-related fines;  John Browning, La Quinta – in opposition of STVRs;  Charles Carroll, La Quinta – in support of STVRs;  Bruce Cathcart, La Quinta – in support of STVRs;  Mark Chapman, La Quinta – in support of STVRs; 40 CITY COUNCIL MINUTES Page 9 of 14 DECEMBER 15, 2020  Donald Church, La Quinta – in opposition of STVRs and requested to keep the current moratorium on new STVR permits;  Marcia Cutchin, La Quinta – in opposition of STVRs;  Nicole Fitzenberger, La Quinta – in support of STVRs;  Natali Flores, First Class Cleaning Services, La Quinta – in support of STVRs;  Dianne Franco, La Quinta – in opposition of STVRs;  Eileen Garcia, La Quinta – in opposition of STVRs;  Arlene Gotshalk, La Quinta – in opposition of STVRs, and requested to keep the moratorium on new STVR permits;  John Guerrini, La Quinta – in support of STVRs; and provided comments related to the STVR Committee’s recommendations;  Corey Gulbranson, Costa Mesa – in support of STVRs;  Eric and Lisa Hersom, La Quinta – in support of STVRs;  Linda and Kenneth Hood, La Quinta – in support of STVRs;  Robert and De Karlen, La Quinta – in opposition of STVRs;  Melanie Keating, La Quinta – in support of STVRs, and provided comments related to the STVR Committee’s recommendations;  Julie Kimmel, La Quinta - in support of STVRs, and provided comments related to the STVR Committee’s recommendations;  Gretchen Kneeter, La Quinta – in opposition of STVRs;  Brent Lamb, La Quinta – in support of STVRs;  Yenifer Lopez, La Quinta – in support of STVRs;  Carol Maldonado, La Quinta – in support of STVRs;  Rod McGuire, La Quinta – in opposition of STVRs;  Kevin Miles, La Quinta – in opposition of STVRs;  Larry Moad, La Quinta – in support of STVRs;  Mandi Moran, La Quinta – in support of STVRs;  Judith Neid, La Quinta – in opposition of STVRs;  Robin Nenninger, La Quinta – in opposition of STVRs;  Marde Olson, La Quinta – in opposition of STVRs;  Jennifer Porter, La Quinta – in support of STVRs;  Janice Pratte and Larry Leong, La Quinta – in opposition of STVRs;  Stefanie Segal, La Quinta – in opposition of STVRs;  John Seoane, La Quinta – in support of STVRs;  Bob and Cindy Stoddard, La Quinta – in opposition of STVRs, and requested to keep the current moratorium on new STVR permits;  Marie Thompson, La Quinta – in opposition of STVRs, and requested to keep the moratorium on new STVR permits;  VRON-LQ, La Quinta – in support of STVRs; and  Rodney Zolt, La Quinta – in support of STVRs. City Clerk Radeva said Staff will continue to monitor requests for written and verbal comments up until this meeting is adjourned. 41 CITY COUNCIL MINUTES Page 10 of 14 DECEMBER 15, 2020 Council thanked the STVR Committee for their time and efforts in preparing the STVR recommendation; commended Staff for facilitating the STVR Committee process; and commended the community for staying involved and taking the time to provide public comment. Council discussed the City’s continuous efforts to implement appropriate rules and regulations to address the community’s concerns related to STVRs and ensure compliance; revised LQMC regulations will take effect on January 15, 2021; STVR restrictions have been very strict during COVID-19, inclusive of a moratorium for new STVR permits and increased citations, fines, permit suspension, etc.; the STVR Committee’s recommendations will be carefully evaluated and further actions will be taken in the future. MAYOR EVANS CALLED FOR A BRIEF RECESS AT 7:25 P.M. MAYOR EVANS RECONVENED THE COUNCIL MEETING AT 7:44 P.M. WITH ALL MEMBERS PRESENT PUBLIC HEARINGS – After 5:00 p.m. 1. CONTINUED FROM OCTOBER 6, 2020: ADOPT RESOLUTIONS TO ADOPT MITIGATED NEGATIVE DECLARATION AND MITIGATION MONITORING AND REPORTING PROGRAM FOR ENVIRONMENTAL ASSESSMENT 2017-0006, AND APPROVE SPECIFIC PLAN 2017-0002 AMENDMENT NO. 2, TENTATIVE PARCEL MAP 2017-0003, AND SITE DEVELOPMENT PERMIT 2017-0009 PROPOSING AN APPROXIMATE 125,000 SQUARE- FOOT SHOPPING CENTER WITH DRIVE-THROUGHS AND A 63,000 SQUARE-FOOT SUPERMARKET WITH ASSOCIATED VEHICLE FUEL CENTER; CEQA: THE DESIGN AND DEVELOPMENT DEPARTMENT HAS PREPARED A MITIGATED NEGATIVE DECLARATION UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT; LOCATION: NORTHWEST CORNER OF AVENUE 50 AND JEFFERSON STREET; PROJECT: PAVILION PALMS SHOPPING CENTER Planning Manager Flores presented the staff report which is on file in the Clerk’s Office. AT 7:53 P.M. MAYOR EVANS SAID THE PUBLIC HEARING FROM THE OCTOBER 6, 2020 COUNCIL MEETING REMAINED OPEN 42 CITY COUNCIL MINUTES Page 11 of 14 DECEMBER 15, 2020 PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Greg Beaver, Applicant with Lundin Development Company – gave a brief summary of the project’s design and architectural revisions, said Mr. Jeff Herbst, the project architect will present the revisions, and thanked Staff for their guidance. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Jeff Herbst, Project Director with MCG Architecture – provided an overview of the project’s general design, layout, landscaping, architectural revisions, and proposed height increase for the building located at the iconic corner at Jefferson Street and Avenue 50 corner. Council discussed outside seating area opportunities at the inner plaza of the project; the outside finish of the corner buildings (Buildings 5 and 6), their massive size in comparison to surrounding developments, their roofs are multi-sloped, and height is excessive; ability to continue the project or approve only portions of the project; the corner buildings are massive and not iconic; and general support for the Pavilions grocery store. Mr. Beaver noted a continuance of the project would be acceptable; and noted the Planning Commission’s prior review was specific to the height of the corner buildings, and based on Council’s discussion, it is apparent the review should include the architectural design as well. PUBLIC SPEAKER VIA TELEPHONIC ACCESSIBILITY: Leila Namvar, La Quinta – expressed concerns with the design of proposed Building 4, parking lot circulation, the corner buildings are not iconic, drive-through design and stacking capacity; expressed her opposition to the proposed gas station; and recommended the project be remanded to the Planning Commission for review of the contemplated design revisions. PUBLIC SPEAKER VIA TELEPHONIC ACCESSIBILITY: Gerald Cantarini, La Quinta – submitted a request to provide verbal comments, however, was not available to speak. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Herb Lundin, Developer – said the proposed corridor between Buildings 5 and 6 does not need to be in the center, it can be an access corridor off to the side. WRITTEN PUBLIC COMMENTS were provided by the citizens listed below in alphabetical order, which were distributed to Council, made publicly available, and incorporated into the agenda packet and public record of the meeting:  Loretta Currie, La Quinta – in opposition of the project’s proposed architectural design; and 43 CITY COUNCIL MINUTES Page 12 of 14 DECEMBER 15, 2020  Steve Nieto, La Quinta – in opposition of the project’s proposed architectural design. Council discussed the importance of the corner to be iconic, to incorporate a pedestrian-friendly access into the interior of the shopping center, and to allow for outside sitting area that can be utilized by restaurants. MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Sanchez to continue this item to the March 2, 2021, regular Council meeting to allow the applicant to modify the design of the corner buildings (Buildings 5 and 6) at Avenue 50 and Jefferson Street, and to remand the revised design to be reviewed by the Planning Commission before it is brought back for Council consideration. Motion passed unanimously. 2. ADOPT RESOLUTION TO APPROVE SITE DEVELOPMENT PERMIT 2020-0006 (SDP 2013-924, AMENDMENT 1) TO AMEND SIGNATURE AT PGA WEST SINGLE FAMILY RESIDENTIAL PLANS; CEQA: PROJECT IS CONSISTENT WITH PREVIOUSLY CERTIFIED SUBSEQUENT ENVIRONMENTAL IMPACT REPORT COMPLETED FOR EDEN ROCK AT PGA WEST SPECIFIC PLAN LOCATION: WITHIN THE PGA WEST SPECIFIC PLAN AREA Senior Planner Flores presented the staff report, which is on file in the Clerk’s Office. MAYOR EVANS DECLARED THE PUBLIC HEARING OPEN AT 9:21 P.M. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Todd Cunningham, President with Woodbridge Pacific (WP) – provided a brief overview of the reasons for the proposed single-family residential plans design changes. Council discussed the Signature at PGA West residential development is within a tourist-commercial zoning and the CC&R’s allow for STVR rentals. MAYOR EVANS DECLARED THE PUBLIC HEARING CLOSED AT 9:27 P.M. MAYOR EVANS DECLARED THE PUBLIC HEARING RE-OPENED AT 9:28 P.M. PUBLIC SPEAKER VIA TELECONFERENCE ACCESSIBILITY: Domenico Provenzano, Membership Sales Manager for PGA West – said the PGA West community is excited to see this project off the ground. MAYOR EVANS DECLARED THE PUBLIC HEARING CLOSED AT 9:30 P.M. 44 CITY COUNCIL MINUTES Page 13 of 14 DECEMBER 15, 2020 MOTION – A motion was made and seconded by Councilmembers Fitzpatrick/Radi to adopt Resolution No. 2020-043 to approve Site Development Permit 2020-0006 (SDP 2013-924, Amendment 1) approving a new architectural single-family residential plan set for Signature at PGA West within the Eden Rock at PGA West Specific Plan Area; and find the project consistent with previously certified Subsequent Environmental Impact Report: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, APPROVING SITE DEVELOPMENT PERMIT AMENDMENT FOR NEW RESIDENTIAL PLANS FOR SIGNATURE AT PGA WEST AND FINDING THE PROJECT CONSISTENT WITH SUBSEQUENT ENVIRONMENTAL IMPACT REPORT CERTIFIED FOR EDEN ROCK AT PGA WEST; CASE NUMBERS: SITE DEVELOPMENT PERMIT 2020-0006 (SDP 2013-924, AMENDMENT 1); APPLICANT: WOODBRIDGE PACIFIC Motion passed unanimously. DEPARTMENTAL REPORTS All reports are on file in the City Clerk’s Office. MAYOR’S AND COUNCIL MEMBERS’ ITEMS Councilmember Fitzpatrick reported on her attendance and great turn out at the ‘shop-with-a-cop’ event held on Saturday 5, 2020 at La Quinta Walmart. Councilmember Fitzpatrick said Annual Christmas Tree Lighting event held on December 4, 2020 at the Civic Center Campus had a great turn out. REPORTS AND INFORMATIONAL ITEMS La Quinta’s representative for 2020, Councilmember Fitzpatrick reported on her participation in the following organization’s meeting:  RIVERSIDE COUNTY TRANSPORTATION COMMISSION (RCTC) La Quinta’s representative for 2020, Councilmember Peña reported on his participation in the following organization’s meeting:  IID ENERGY CONSUMERS’ ADVISORY COMMITTEE La Quinta’s representative for 2020, Councilmember Radi reported on his participation in the following organization’s meeting:  SUNLINE TRANSIT AGENCY Mayor Evans noted that the regularly scheduled Council meeting of January 5, 2021 has been cancelled, and Council will reconvene on January 19, 2021, and wished everyone happy holidays. 45 CITY COUNCIL MINUTES Page 14 of 14 DECEMBER 15, 2020 ADJOURNMENT There being no further business, a motion was made and seconded by Councilmembers Radi/Fitzpatrick to adjourn at 9:36 p.m. Motion passed unanimously. Respectfully submitted, MONIKA RADEVA, City Clerk City of La Quinta, California 46 2021 Assignments APPOINTED DECEMBER 15, 2020 * Note: receives stipendAGENCY MEETING SCHEDULE 2021 REPRESENTATIVES Animal Campus Commission 1st Thursday, quarterly at 9:30 am (2021: Feb 4, May 6, Aug 5, Nov 4) Member: Councilmember Sanchez Alternate: Councilmember Fitzpatrick California Joint Powers Insurance Authority* Annual meeting in July Member: Councilmember Radi Alternate: Chris Escobedo Greater CV Chamber of Commerce Information Exchange Committee Councilmembers rotate – 2nd Thursday every other month at 8:30 am 1st quarter – Councilmember Fitzpatrick 2nd quarter – Councilmember Sanchez 3rd quarter – Councilmember Peña 4th quarter – Councilmember Radi CVAG General Assembly Annual banquet – last Monday in June in Chair’s city (June 28, 2021 at 6 pm) Delegate: Mayor Evans Alternate: Mayor Pro Tem Radi Members: All Councilmembers CVAG Conservation Commission* 2nd Thursday of each month at 11 am (dark March, July, Aug, Oct, Dec) Member: Mayor Evans Alternate: Councilmember Fitzpatrick CVAG Energy & Environmental Resources Committee*2nd Thursday of each month at 12 pm (dark March, July, Aug, Oct, Dec) Member: Mayor Evans Alternate: Councilmember Fitzpatrick CVAG Executive Committee* Last Monday of each month at 4:30 pm (dark March, July, Aug, Oct, Dec) Member: Mayor Evans Alternate: Mayor Pro Tem Radi (rotating) CVAG Public Safety Committee* 2nd Monday of each month at 9 am (2021: dark Mar, Apr, Jul, Aug, Oct, Dec) Member: Councilmember Peña Alternate: Councilmember Sanchez CVAG Transportation Committee* 1st Monday of each month at 10 am (dark March, July, Aug, Oct, Dec) Member: Mayor Pro Tem Radi Alternate: Councilmember Fitzpatrick CVAG Homelessness Committee* 3rd Wednesday of each month at 10 am (2021); dark Mar, July, Aug, Oct, & Dec) Member: Councilmember Peña Alternate: Councilmember Fitzpatrick Coachella Valley Mountains Conservancy (CVMC)* 2nd Monday, every other month at 3 pm (2021: Jan 11, Mar 8, May 10, Jul 12, Sept 13, Nov 8) Member: Councilmember Fitzpatrick Alternate: Councilmember Peña Coachella Valley Unified School District 2x2 Committee [established 11/03/2015] TBD Members: Councilmembers Fitzpatrick & John Peña Community Service Grant Review Committee Three per year: January, May & September January Members: Peña / Fitzpatrick May Members: Radi / Sanchez September Members: Mayor Evans / Peña ATTACHMENT 147 2021 Assignments APPOINTED DECEMBER 15, 2020 * Note: receives stipendCoachella Valley Water District Joint Policy CommitteeAs needed – TBD Member: Mayor Evans Alternate: Mayor Pro Tem Radi (rotating) Desert Sands Unified School District 2x2 Committee [established June 2013] TBD (2-3 times a year) Members: Councilmembers Sanchez & Radi Desert Recreation District 2x2 Committee [established Jan. 2017] TBD Members: Councilmembers Fitzpatrick & Radi Economic Development Subcommittee [established May 20, 2014] Meet twice a month; every 2nd Wednesday at 9 a.m. and 4th Wednesday at 4 p.m. Members: Mayor Evans & Mayor Pro Tem Radi (rotating) Alternate Member: Councilmember Sanchez Greater Palm Springs Convention & Visitors Bureau* Fridays at 8:30 am at rotating locations (2021: Jan 29, Mar 26, May 21, June 25, Sept 24, Nov 19; dark in Feb, April, July, Aug, Oct, & Dec) Members: Mayor Evans Alternate Member: Mayor Pro Tem Radi IID Energy Consumers’ Advisory Committee (ECAC) 1st Monday of every month at 6 pm Member: Councilmember PeñaMember: Lee Osborne Alternate: none (IID does not recognize alternates) League of California Cities - Delegate for annual conference Annual conference(s) & General Assembly To be determined Member: Mayor Evans Alternate: Mayor Pro Tem Radi (rotating) League of California Cities -Transportation, Communication and Public Works Policy Committee Three meetings per year (2021: Jan XX, April XX, & June XX) Member: Councilmember Sanchez League of California Cities - Public Safety Committee Three meetings per year(2021: Jan XX, April XX, & June XX) Member: Councilmember Peña Riverside County Transportation Commission (RCTC)*[one rep appointed by every city]2nd Wednesday of each month at 9:30 am Member: Councilmember Fitzpatrick Alternate Member: Mayor Pro Tem Radi Riverside Local Agency Formation Commission (LAFCO) 4th Thursday of each month (dark Nov 2021) Member: Councilmember Sanchez So. Calif. Association of Governments (SGAC) Annual Regional Conference & General Assembly 2021: May - TBD Delegate: Mayor Evans Alternate Member: Fitzpatrick Sunline Transit Agency* 4th Wednesday of each month at 12 noon (dark Aug & Nov 2021) Member: Mayor Pro Tem Radi Alternate: Councilmember Peña ATTACHMENT 148 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: APPROVE DEMAND REGISTERS DATED DECEMBER 11, 18, 2020 AND JANUARY 1, 2021 RECOMMENDATION Approve demand registers dated December 11, 18, 2020 and January 1, 2021. EXECUTIVE SUMMARY – None FISCAL IMPACT Demand of Cash: City 10,240,985.23$ Successor Agency of RDA 4,032.00$ Housing Authority 42,554.82$ 10,287,572.05$ BACKGROUND/ANALYSIS Routine bills and payroll must be paid between Council meetings. Attachment 1 details the weekly demand registers for December 11, 18, 2020 and January 1, 2021. Warrants Issued: 203478-203539 1,020,971.12$ 203540-203614 1,314,039.19$ 203615-203670 1,588,411.06$ Void (20,000.00)$ Wire Transfers 5,689,074.80$ Payroll Tax Transfers 174,889.29$ Payroll Direct Deposit 520,186.59$ 10,287,572.05$ In the amounts listed above, check #203510 was voided and re-issued due to vendor not receiving check. CONSENT CALENDAR ITEM NO. 4 49 The most significant expenditures on the demand registers are: Account Name Amount Riverside County Sheriff Various 1,146,027.11$ SEP-Police Service Jones Bros Construction Construction 821,839.23$ SilverRock Way St. Company Improvements Granite Construction Construction 380,736.74$ SEP-Village Complete Company Streets Project California Joint Liability 281,796.00$ Liability & Workers Powers Insurance Insurance Comp Insurance ONYX Paving Company Construction 220,166.26$ Washington St. INC Triple Left Project PurposeVendor Wire Transfers: Fifteen transfers totaled $5,689,075. Of this amount, $315,666 was for Landmark and $5,146,500 for State of California. (See Attachment 2 for a full listing). Purchase Orders/Contracts: During the quarterly period starting October 1 through December 31, 2020, one purchase order was issued with a value between $25,000 and $50,000, for a total of $47,794.81 (See Attachment 3 for a full listing). Investment Transactions: Full details of investment transactions as well as total holdings are reported quarterly in the Treasurer’s Report. Transaction Issuer Type Par Value Settle Date Coupon Rate Purchase Fed Home Loan Mort Corp Agency 1,000,000$ 12/7/20 0.375% Purchase Fed Home Loan Bank Agency 500,000$ 12/7/20 0.375% Purchase Fed Nat Mort Assoc Agency 500,000$ 12/23/20 0.600% Purchase Fed Home Loan Mort Corp Agency 500,000$ 12/30/20 0.550% Purchase Fed Nat Mort Assoc Agency 500,000$ 12/30/20 0.400% Maturity Freedom Credit Union CD 245,000$ 12/22/20 2.050% ALTERNATIVES Council may approve, partially approve, or reject the demand registers. Prepared by: Derrick Armendariz, Account Technician Approved by: Rosemary Hallick, Financial Services Analyst Attachments:1. Demand Registers 2.Wire Transfers 3. Purchase Order 50 1/5/2021 4:35:57 PM Page 1 of 6 City of La Quinta Packet: APPKT02621 - JD 12/11/20 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 101 - GENERAL FUND 3,884.00MSHCP Mitigation Fee10/2020 MSHCP FEES203484COACHELLA VALLEY CONSERV…101-0000-20310 -38.84CVMSHCP Admin Fee10/2020 MSHCP FEES203484COACHELLA VALLEY CONSERV…101-0000-43631 1,312.06Water -Pioneer Park - Utilities12/08/20 WATER SVC203485COACHELLA VALLEY WATER DI…101-3005-61207 420.00Blood/Alcohol Testing10/6/20 BLOOD/ALCOHOL ANALYSIS203487DEPARTMENT OF JUSTICE 101-2001-60174 84.65Cable - Utilities11/22-12/21/20 EOC CABLE203488DISH NETWORK 101-2002-61400 95.00Recruiting/Pre-Employment12/01/20 PRE-EMPLOYMENT PHYSICAL203490EISENHOWER OCCUPATIONAL…101-1004-60129 78.66Postage11/27/20 OVERNIGHT MAIL203491FEDEX 101-1007-60470 462.00TOT - Short Term Vac. Rentals12/04/20 TOT REFUND #066356203492FELD, TOM 101-0000-41401 47.79Telephone - Utilities12/2020 LQ PARK PHONE203495FRONTIER COMMUNICATIONS…101-3005-61300 62.72Professional Services10/2020 ARMORED SVC203496GARDAWORLD 101-1006-60103 4,000.00Prepaid Expense2021/22 GASB REPORTS203497GOVINVEST, INC 101-0000-13600 6,000.00Prepaid Expense2022/23 GASB REPORTS203497GOVINVEST, INC 101-0000-13600 6,000.00Consultants2020/21 GASB REPORTS203497GOVINVEST, INC 101-1006-60104 1,031.25BuildingsSRR EVENT SITE DESIGN203500HERMANN DESIGN GROUP INC 101-1007-71050 190.29Fire Station11/02/20 FS #32 VACCUM203501HOME DEPOT CREDIT SERVICES 101-2002-60670 41.24Fire Station11/12/20 FS #32 SUPPLIES203501HOME DEPOT CREDIT SERVICES 101-2002-60670 195.71Fire Station11/12/20 FS #32 SUPPLIES203501HOME DEPOT CREDIT SERVICES 101-2002-60670 30.60Maintenance/Services11/16/20 FS #70 MATERIALS203501HOME DEPOT CREDIT SERVICES 101-2002-60691 69.60Maintenance/Services11/20/20 FS #93 KITCHEN FAUCET203501HOME DEPOT CREDIT SERVICES 101-2002-60691 27.76Maintenance/Services11/20/20 FS #70 PAINT203501HOME DEPOT CREDIT SERVICES 101-2002-60691 88.42Maintenance/Services11/19/20 FS #70 SUPPLIES203501HOME DEPOT CREDIT SERVICES 101-2002-60691 592.59Maintenance/Services11/07/20 FS #70 DISHWASHER ITEMS203501HOME DEPOT CREDIT SERVICES 101-2002-60691 152.92Materials/Supplies11/06/20 DUCT TAPE & 12- EXTENSION C…203501HOME DEPOT CREDIT SERVICES 101-3005-60431 58.59Materials/Supplies11/10/20 MATERIALS203501HOME DEPOT CREDIT SERVICES 101-3005-60431 34.71Materials/Supplies11/09/20 (4) HAMMERED ANTIQUE PEWT…203501HOME DEPOT CREDIT SERVICES 101-3005-60431 51.84Materials/Supplies10/28/20 MATERIALS203501HOME DEPOT CREDIT SERVICES 101-3005-60431 80.44Materials/Supplies11/24/20 SMALL TOOLS203501HOME DEPOT CREDIT SERVICES 101-3005-60431 7.08Materials/Supplies11/25/20 CLEANING SUPPLIES203501HOME DEPOT CREDIT SERVICES 101-3008-60431 18.59Materials/Supplies11/05/20 WC TOOLS/SUPPLIES203501HOME DEPOT CREDIT SERVICES 101-3008-60431 114.31Tools/Equipment11/23/20 BOLTS,BITS & BLADES203501HOME DEPOT CREDIT SERVICES 101-7003-60432 86.87Tools/Equipment11/04/20 (4) TRASH PICKER TOOLS203501HOME DEPOT CREDIT SERVICES 101-7003-60432 89.95Tools/Equipment10/28/20 MAINTENANCE YARD SUPPLIES203501HOME DEPOT CREDIT SERVICES 101-7003-60432 43.35Recruiting/Pre-Employment11/01/20 PRE-EMPLOYMENT BACKGROU…203504IRC CORPORATION 101-1004-60129 9,456.45Marketing & Tourism Promoti…10/01-11/30/20 MEDIA & RETAINER203505JNS MEDIA SPECIALISTS 101-3007-60461 29.82Maintenance/Services11/17/20 FS 32 CABINET HINGE203512LOWE'S HOME IMPROVEMENT…101-2002-60691 433.85Maintenance/Services11/18/20 FS 32 MATERIALS203512LOWE'S HOME IMPROVEMENT…101-2002-60691 672.67Materials/Supplies11/17/20 MATERIALS203512LOWE'S HOME IMPROVEMENT…101-3005-60431 55.66Materials/Supplies11/09/20 WC MATERIALS203512LOWE'S HOME IMPROVEMENT…101-3008-60431 169.31Materials/Supplies11/18/20 CH MATERIALS203512LOWE'S HOME IMPROVEMENT…101-3008-60431 29.06Materials/Supplies10/27/20 CH SUPPLIES203512LOWE'S HOME IMPROVEMENT…101-3008-60431 188.02Tools/Equipment11/05/20 TOOLS203512LOWE'S HOME IMPROVEMENT…101-3008-60432 149.21Tools/Equipment09/28/20 BLOODSHOT HELMET KIT203512LOWE'S HOME IMPROVEMENT…101-3008-60432 -59.02Tools/Equipment09/28/20 BLOODSHOT HELMET KIT-CREDIT203512LOWE'S HOME IMPROVEMENT…101-3008-60432 22.67Operating Supplies10/27/20 SUPPLIES203512LOWE'S HOME IMPROVEMENT…101-7003-60420 51.57Operating Supplies11/23/20 SUPPLIES203512LOWE'S HOME IMPROVEMENT…101-7003-60420 92.94Operating Supplies11/06/20 TRAFFIC-LED LIGHTS203512LOWE'S HOME IMPROVEMENT…101-7003-60420 23.75Operating Supplies11/02/20 CLEAR WRAP203512LOWE'S HOME IMPROVEMENT…101-7003-60420 308.89Tools/Equipment11/12/20 CORDLESS SAW203512LOWE'S HOME IMPROVEMENT…101-7003-60432 1,950.00Fritz Burns Pool Maintenance12/2020 FB POOL MAINTENANCE203514OCEAN SPRINGS TECH INC 101-3005-60184 1,609.03Community Experiences11/25/20 HOLIDAY TREE LIGHTING #2203515PACIFIC DECORATING COMPA…101-3003-60149 3,793.12Marketing & Tourism Promoti…12/04/20 BRANDED WATER BOTTLES203516PALMS TO PINES PRINTING 101-3007-60461 3,585.01Postage11/15/20 CITY-WIDE POSTAGE MACHINE203518QUADIENT FINANCE USA, INC.101-1007-60470 370.00Map/Plan Checking11/24/20 REVIEW LLA 2020-0014203519RASA/ERIC NELSON 101-7002-60183 ATTACHMENT 1 Demand Register 51 Demand Register Packet: APPKT02621 - JD 12/11/20 1/5/2021 4:35:57 PM Page 2 of 6 AmountVendor Name Payment Number Description (Item)Account Name Account Number 370.00Map/Plan Checking11/24/20 REVIEW LLA 2020-0013203519RASA/ERIC NELSON 101-7002-60183 858.27Temporary Agency Services11/27/20 HUB TEMP SVCS-MGONZALEZB203520ROBERT HALF TECHNOLOGY 101-6006-60125 500.00Maintenance/Services11/12/20 FS 93 ANN'L FIRE INSPECTION203522SHASTA FIRE PROTECTION, INC.101-2002-60691 19.46Materials/Supplies11/16/20 MATERIALS203523SMITH PIPE & SUPPLY CO 101-3005-60431 6,448.11Street Cleaning/Accidents10/22/20 HAZMAT CLEAN UP203524STATEWIDE EMERGENCY SERV…101-7003-60120 83.33Gas - Utilities10/26-11/28/20 FS #93203525THE GAS COMPANY 101-2002-61100 184.27Materials/Supplies12/03/20 DOOR KNOBS203526THE LOCK SHOP, INC 101-3005-60431 114.22Cable - Utilities11/24-12/23/20 FS #93 CABLE (2415)203527TIME WARNER CABLE 101-2002-61400 89.99Cable - Utilities11/29-12/28/20 FS #32 INTERNET (6491)203527TIME WARNER CABLE 101-2002-61400 1,508.28Telephone - Utilities11/23-12/22/20 EOC PORTION203529TPX COMMUNICATIONS 101-2002-61300 61.00Pest Control09/22/20 LQ PARK PEST CONTROL203530TRULY NOLEN INC 101-3008-60116 70.00Pest Control09/28/20 WC PEST CONTROL203530TRULY NOLEN INC 101-3008-60116 78.00Pest Control09/28/20 C.H. PEST CONTROL203530TRULY NOLEN INC 101-3008-60116 47.00Pest Control09/28/20 PW TRAILER PEST CONTROL203530TRULY NOLEN INC 101-3008-60116 48.00Pest Control09/28/20 WC RODENT203530TRULY NOLEN INC 101-3008-60116 40.00Pest Control12/04/20 FB POOL INSPECTION203530TRULY NOLEN INC 101-3008-60116 150.00Pest Control12/08/20 WC PEST CONTROL203530TRULY NOLEN INC 101-3008-60116 180.00Pest Control12/01/20-11/30/21 WC RODENT ANN'L R…203530TRULY NOLEN INC 101-3008-60116 2,027.20Professional Services11/2020 PROJECT MGMT OF FEMA DOC…203532VANIR CONSTRUCTION MANA…101-1006-60103 106.70Natural Disaster - FEMA11/2020 FEMA PROJECT MGMT %5 OF CO…203532VANIR CONSTRUCTION MANA…101-1007-50180 876.55Telephone - Utilities10/26-11/25/20 LQPD CELL (6852)203533VERIZON WIRELESS 101-2001-61300 2,844.00Maintenance/Services11/2020 FS #93 ELECTRICAL SVC203534VINTAGE E & S INC 101-2002-60691 259.10Maintenance/ServicesON-CALL ELECTRICAL SERVICES203534VINTAGE E & S INC 101-3005-60691 377.16Community Experiences11/25/20 ELECTRICITY FOR HOLIDAY TREE203534VINTAGE E & S INC 101-3003-60149 352.00Consultants11/2020 FY 20/21 WELLNESS WORKS - EAP…203537WELLNESS WORKS 101-1004-60104 17,514.00Contract Traffic EngineerOn-Call Traffic Engineer Services203538WILLDAN 101-7006-60144 13,377.00Contract Traffic EngineerOn-Call Traffic Engineer Services203538WILLDAN 101-7006-60144 Fund 101 - GENERAL FUND Total:96,929.80 Fund: 201 - GAS TAX FUND 78.20Materials/Supplies11/23/20 (3) PROPANE TANK EXCHANGES203501HOME DEPOT CREDIT SERVICES 201-7003-60431 9.22Materials/Supplies11/12/20 NUTS & BOLTS203501HOME DEPOT CREDIT SERVICES 201-7003-60431 71.49Storm Drains11/03/20 STORM DRAIN MAINTENANCE203512LOWE'S HOME IMPROVEMENT…201-7003-60672 32.28Materials/Supplies10-20-11/20/20 CYLINDER RENTAL203517PRAXAIR INC 201-7003-60431 59.50Materials/Supplies12/01/20 DIG ALERT FEES203531UNDERGROUND SERVICE ALERT 201-7003-60431 26.13Materials/Supplies12/01/20 CA STATE FEE DIG ALERT203531UNDERGROUND SERVICE ALERT 201-7003-60431 Fund 201 - GAS TAX FUND Total:276.82 Fund: 202 - LIBRARY & MUSEUM FUND 56.38Maintenance/Services11/16/20 LIBRARY DOOR STOPPERS (3)203501HOME DEPOT CREDIT SERVICES 202-3004-60691 38.65Maintenance/Services11/02/20 MUSUEM REPAIR SUPPLIES203501HOME DEPOT CREDIT SERVICES 202-3006-60691 74.00Pest Control09/28/20 LIBRARY PEST CONTROL203530TRULY NOLEN INC 202-3004-60116 49.00Pest Control09/28/20 MUSEUM PEST CONTROL203530TRULY NOLEN INC 202-3006-60116 Fund 202 - LIBRARY & MUSEUM FUND Total:218.03 Fund: 215 - LIGHTING & LANDSCAPING FUND 250.60Water - Medians - Utilities12/08/20 WATER SVC203485COACHELLA VALLEY WATER DI…215-7004-61211 21.73Supplies-Graffiti and Vandalism11/18/20 GRAFFITI REMOVAL RAGS203501HOME DEPOT CREDIT SERVICES 215-7004-60423 329.71Supplies-Graffiti and Vandalism11/16/20 GRAFFITI SUPPLIES203501HOME DEPOT CREDIT SERVICES 215-7004-60423 50.87Supplies-Graffiti and Vandalism11/18/20 GRAFFITI REMOVAL SUPPLIES203501HOME DEPOT CREDIT SERVICES 215-7004-60423 42.45Supplies-Graffiti and Vandalism11/06/20 GRAFFITI ITEMS203501HOME DEPOT CREDIT SERVICES 215-7004-60423 8.12Supplies-Graffiti and Vandalism10/29/20 GRAFFITTI REMOVAL ITEMS203501HOME DEPOT CREDIT SERVICES 215-7004-60423 8.66Supplies-Graffiti and Vandalism11/06/20 GRAFFITI SUPPLIES203501HOME DEPOT CREDIT SERVICES 215-7004-60423 68.19Materials/Supplies11/18/20 MATERIALS203501HOME DEPOT CREDIT SERVICES 215-7004-60431 87.91Materials/Supplies11/03/20 MATERIALS203501HOME DEPOT CREDIT SERVICES 215-7004-60431 13.07Electric - Medians - Utilities12/11/20 ELECTRICITY SVC203503IMPERIAL IRRIGATION DIST 215-7004-61117 25.73Supplies-Graffiti and Vandalism11/12/20 GRAFFITI SUPPLIES203512LOWE'S HOME IMPROVEMENT…215-7004-60423 279.34Materials/Supplies11/24/20 MATERIALS203512LOWE'S HOME IMPROVEMENT…215-7004-60431 284.50Materials/Supplies11/30/20 LED LAMPS (48)203536WALTERS WHOLESALE ELECTR…215-7004-60431 424.13Materials/Supplies11/30/20 FLOOD LIGHT FIXTURES (6)203536WALTERS WHOLESALE ELECTR…215-7004-60431 Fund 215 - LIGHTING & LANDSCAPING FUND Total:1,895.01 52 Demand Register Packet: APPKT02621 - JD 12/11/20 1/5/2021 4:35:57 PM Page 3 of 6 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 224 - TUMF FUND 20,790.00TUMF Payable to CVAG10/2020 TUMF FEE203483COACHELLA VALLEY ASSOC OF…224-0000-20320 Fund 224 - TUMF FUND Total:20,790.00 Fund: 247 - ECONOMIC DEVELOPMENT FUND 15,092.05Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203482CHULA CAFES LLC 247-0000-60510 10,000.00Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203493FORTUN'S KITCHEN AND BAR, …247-0000-60510 696.15Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203506KOUCHI, STEVE 247-0000-60510 2,001.31Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203507LA BRASSERIE LLC 247-0000-60510 15,009.90Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203508LA QUINTA BREWING CO.247-0000-60510 1,537.50Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203509LA QUINTA OLIVE OIL COMPA…247-0000-60510 10,000.00Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203511LG'S PRIME STREAKHOUSE-LA…247-0000-60510 2,838.15Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203521SAWA SUSHI INC 247-0000-60510 4,267.67Small Bus.Emer. Econ. Relief P…12/11/20 COVID-19 EMERG ECON RELIEF …203535VU FAMILY INC.247-0000-60510 Fund 247 - ECONOMIC DEVELOPMENT FUND Total:61,442.73 Fund: 270 - ART IN PUBLIC PLACES FUND 6,750.00Art Purchases12/11/20 FY2021 APP MURAL-REMAINING…203494FRIZZELL, NATHAN 270-0000-74800 383.83APP Maintenance11/20/20 MURAL WALL PAINT SUPPLIES203501HOME DEPOT CREDIT SERVICES 270-0000-60683 145.37Operating Supplies12/03/20 MURAL SIGNS203539XPRESS GRAPHICS 270-0000-60482 Fund 270 - ART IN PUBLIC PLACES FUND Total:7,279.20 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS -20,038.76Retention Payable09/30/20 2015-03 RETENTION203498GRANITE CONSTRUCTION CO…401-0000-20600 400,775.50Construction09/30/20 2015-03 VILLAGE COMPLETE ST…203498GRANITE CONSTRUCTION CO…401-0000-60188 1,060.00DesignSRR EVENT SITE DESIGN SVCS, PROJECT N…203500HERMANN DESIGN GROUP INC 401-0000-60185 1,165.00TechnicalSILVERROCK PARKVENUE/PARK WAY203513NV5 401-0000-60108 13,725.00TechnicalSILVERROCK PARKVENUE/PARK WAY203513NV5 401-0000-60108 4,810.00TechnicalWASHINGTON PMP203513NV5 401-0000-60108 4,345.00TechnicalWASHINGTON & FRED WARING TRIPLE LE…203513NV5 401-0000-60108 2,260.00TechnicalFRITZ BURNS SIDEWALK203513NV5 401-0000-60108 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:408,101.74 Fund: 501 - FACILITY & FLEET REPLACEMENT 120.78Parts & Maintenance Supplies12/03/20 STAGE-BATTERY203479AUTOZONE 501-0000-60675 -18.00Parts & Maintenance Supplies12/03/20 BATTERY CREDIT FOR INVOICE 5…203479AUTOZONE 501-0000-60675 44.10Parts & Maintenance Supplies12/03/20 STAGE-HYDRAULIC FLUID203479AUTOZONE 501-0000-60675 955.81Motorcycle Repair & Mainten…12/02/20 MOTOR REPAIR A1154203480BMW MOTORCYCLES OF RIVE…501-0000-60679 1,501.99Motorcycle Repair & Mainten…12/11/20 MOTOR REPAIR A1155203480BMW MOTORCYCLES OF RIVE…501-0000-60679 8,574.19City Bldg Repl/RepairPolice/Hub Entry Replacement Doors203489DOOR TECH, LLC 501-0000-71103 217.48City Bldg Repl/Repair10/30/20 C.H. CAMERA SYSTEM203501HOME DEPOT CREDIT SERVICES 501-0000-71103 821.50City Bldg Repl/Repair10/29/20 C.H. CAMERA SYSTEM203501HOME DEPOT CREDIT SERVICES 501-0000-71103 6,355.35Machinery & Equipment11/10/20 HOME DEPOT-MOBILE PRESSUR…203501HOME DEPOT CREDIT SERVICES 501-0000-80100 2,415.29Fuel & Oil11/16-11/30/20 VEHICLE FUEL203528TOWER ENERGY GROUP 501-0000-60674 Fund 501 - FACILITY & FLEET REPLACEMENT Total:20,988.49 Fund: 502 - INFORMATION TECHNOLOGY 24,515.00Consultants12/2020 IT SERVICES203478ACORN TECHNOLOGY SERVICES 502-0000-60104 -173.96Computers01/20/20 CREDIT INV-10368987299203486DELL MARKETING LP 502-0000-80103 429.26Computers11/10/20 - 2 DOCKING STATIONS203486DELL MARKETING LP 502-0000-80103 95.03Cable - Utilities11/25-12/24/20 C.H. INTERNET203495FRONTIER COMMUNICATIONS…502-0000-61400 95.91Cable - Utilities11/27-12/26/20 BLACKHAWK/LQ PARK DSL203495FRONTIER COMMUNICATIONS…502-0000-61400 100.91Cable - Utilities11/26-12/25/20 C.H. DSL203495FRONTIER COMMUNICATIONS…502-0000-61400 16,000.00Prepaid Items2022/23 PENSION & OPEB MODULE203497GOVINVEST, INC 502-0000-13600 16,000.00Prepaid Items2021/22 PENSION & OPEB MODULE203497GOVINVEST, INC 502-0000-13600 16,000.00Software Licenses2020/21 PENSION & OPEB MODULE203497GOVINVEST, INC 502-0000-60301 169.00Software Licenses12/2020 COVID-19 CHECK IN APP203499HEALTHCHAMPION PARTNERS…502-0000-60301 253.24Cable - Utilities10/24-11/23/20 WC CABLE (4601)203527TIME WARNER CABLE 502-0000-61400 253.29Cable - Utilities11/24-12/23/20 WC CABLE (4601)203527TIME WARNER CABLE 502-0000-61400 2,711.28Telephone - Utilities11/23-12/22/20 IT PORTION203529TPX COMMUNICATIONS 502-0000-61300 21,480.30TechnicalFRONTIER FIBER PROJECT203534VINTAGE E & S INC 502-0000-60108 Fund 502 - INFORMATION TECHNOLOGY Total:97,929.26 53 Demand Register Packet: APPKT02621 - JD 12/11/20 1/5/2021 4:35:57 PM Page 4 of 6 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 504 - INSURANCE FUND 201,022.00Liability Insurance12/11/20 FY 20/21 LIABILITY/WC INSURA…203481CALIFORNIA JOINT POWERS IN…504-1010-60441 80,774.00Workers Comp Premium12/11/20 FY 20/21 LIABILITY/WC INSURA…203481CALIFORNIA JOINT POWERS IN…504-1010-60452 Fund 504 - INSURANCE FUND Total:281,796.00 Fund: 601 - SILVERROCK RESORT 648.65Bank Fees12/2020 SRR ARMORED SVC203496GARDAWORLD 601-0000-60455 91.36Bank Fees11/2020 SRR ARMORED SVC203496GARDAWORLD 601-0000-60455 168.65Repair & Maintenance10/29/20 SRR ITEMS203501HOME DEPOT CREDIT SERVICES 601-0000-60660 97.65Repair & Maintenance11/02/20 SRR LIGHT BULBS203501HOME DEPOT CREDIT SERVICES 601-0000-60660 24.91Repair & Maintenance10/28/20 SRR MITER BOX & GAUGE203501HOME DEPOT CREDIT SERVICES 601-0000-60660 21.66Repair & Maintenance09/30/20 SRR ITEM203512LOWE'S HOME IMPROVEMENT…601-0000-60660 2,427.04Repair & Maintenance10/14/20 SRR REMODEL LIGHT FIXTURES203512LOWE'S HOME IMPROVEMENT…601-0000-60660 -303.38Repair & Maintenance11/16/20 SRR REMODEL-RETURN203512LOWE'S HOME IMPROVEMENT…601-0000-60660 147.50Repair & Maintenance11/02/20 SRR ITEMS203512LOWE'S HOME IMPROVEMENT…601-0000-60660 Fund 601 - SILVERROCK RESORT Total:3,324.04 Grand Total:1,000,971.12 54 Demand Register Packet: APPKT02621 - JD 12/11/20 1/5/2021 4:35:57 PM Page 5 of 6 Fund Summary Fund Expense Amount 101 - GENERAL FUND 96,929.80 201 - GAS TAX FUND 276.82 202 - LIBRARY & MUSEUM FUND 218.03 215 - LIGHTING & LANDSCAPING FUND 1,895.01 224 - TUMF FUND 20,790.00 247 - ECONOMIC DEVELOPMENT FUND 61,442.73 270 - ART IN PUBLIC PLACES FUND 7,279.20 401 - CAPITAL IMPROVEMENT PROGRAMS 408,101.74 501 - FACILITY & FLEET REPLACEMENT 20,988.49 502 - INFORMATION TECHNOLOGY 97,929.26 504 - INSURANCE FUND 281,796.00 601 - SILVERROCK RESORT 3,324.04 Grand Total:1,000,971.12 Account Summary Account Number Account Name Expense Amount 101-0000-13600 Prepaid Expense 10,000.00 101-0000-20310 MSHCP Mitigation Fee 3,884.00 101-0000-41401 TOT - Short Term Vac. Ren…462.00 101-0000-43631 CVMSHCP Admin Fee -38.84 101-1004-60104 Consultants 352.00 101-1004-60129 Recruiting/Pre-Employme…138.35 101-1006-60103 Professional Services 2,089.92 101-1006-60104 Consultants 6,000.00 101-1007-50180 Natural Disaster - FEMA 106.70 101-1007-60470 Postage 3,663.67 101-1007-71050 Buildings 1,031.25 101-2001-60174 Blood/Alcohol Testing 420.00 101-2001-61300 Telephone - Utilities 876.55 101-2002-60670 Fire Station 427.24 101-2002-60691 Maintenance/Services 4,616.64 101-2002-61100 Gas - Utilities 83.33 101-2002-61300 Telephone - Utilities 1,508.28 101-2002-61400 Cable - Utilities 288.86 101-3003-60149 Community Experiences 1,986.19 101-3005-60184 Fritz Burns Pool Maintena…1,950.00 101-3005-60431 Materials/Supplies 1,254.90 101-3005-60691 Maintenance/Services 259.10 101-3005-61207 Water -Pioneer Park - Utili…1,312.06 101-3005-61300 Telephone - Utilities 47.79 101-3007-60461 Marketing & Tourism Pro…13,249.57 101-3008-60116 Pest Control 674.00 101-3008-60431 Materials/Supplies 279.70 101-3008-60432 Tools/Equipment 278.21 101-6006-60125 Temporary Agency Servic…858.27 101-7002-60183 Map/Plan Checking 740.00 101-7003-60120 Street Cleaning/Accidents 6,448.11 101-7003-60420 Operating Supplies 190.93 101-7003-60432 Tools/Equipment 600.02 101-7006-60144 Contract Traffic Engineer 30,891.00 201-7003-60431 Materials/Supplies 205.33 201-7003-60672 Storm Drains 71.49 202-3004-60116 Pest Control 74.00 202-3004-60691 Maintenance/Services 56.38 202-3006-60116 Pest Control 49.00 202-3006-60691 Maintenance/Services 38.65 215-7004-60423 Supplies-Graffiti and Van…487.27 215-7004-60431 Materials/Supplies 1,144.07 215-7004-61117 Electric - Medians - Utiliti…13.07 55 Demand Register Packet: APPKT02621 - JD 12/11/20 1/5/2021 4:35:57 PM Page 6 of 6 Account Summary Account Number Account Name Expense Amount 215-7004-61211 Water - Medians - Utilities 250.60 224-0000-20320 TUMF Payable to CVAG 20,790.00 247-0000-60510 Small Bus.Emer. Econ. Rel…61,442.73 270-0000-60482 Operating Supplies 145.37 270-0000-60683 APP Maintenance 383.83 270-0000-74800 Art Purchases 6,750.00 401-0000-20600 Retention Payable -20,038.76 401-0000-60108 Technical 26,305.00 401-0000-60185 Design 1,060.00 401-0000-60188 Construction 400,775.50 501-0000-60674 Fuel & Oil 2,415.29 501-0000-60675 Parts & Maintenance Supp…146.88 501-0000-60679 Motorcycle Repair & Main…2,457.80 501-0000-71103 City Bldg Repl/Repair 9,613.17 501-0000-80100 Machinery & Equipment 6,355.35 502-0000-13600 Prepaid Items 32,000.00 502-0000-60104 Consultants 24,515.00 502-0000-60108 Technical 21,480.30 502-0000-60301 Software Licenses 16,169.00 502-0000-61300 Telephone - Utilities 2,711.28 502-0000-61400 Cable - Utilities 798.38 502-0000-80103 Computers 255.30 504-1010-60441 Liability Insurance 201,022.00 504-1010-60452 Workers Comp Premium 80,774.00 601-0000-60455 Bank Fees 740.01 601-0000-60660 Repair & Maintenance 2,584.03 Grand Total:1,000,971.12 Project Account Summary Project Account Key Expense AmountProject Account Name Project Name **None**565,997.25**None****None** 151603CT 400,775.50Construction Expense La Quinta Village Complete St-ATPSBIL-5433(020) 151603RP -20,038.76Retention Payable La Quinta Village Complete St-ATPSBIL-5433(020) 201608D 1,060.00Design Expense SilverRock Event Space 201608T 14,890.00Technical Expense SilverRock Event Space 201701T 4,345.00Technical Expense Washington Street at Fred Waring Drive 201722T 2,260.00Technical Expense Fritz Burns Parks Sidewalk and Parking Lot Improve 201806D 1,031.25Design Expense SilverRock Event Space Modular Building 202004T 4,810.00Technical Expense Washington Street Pavement Rehabilitation 202014E 21,480.30Wellness Center Frontier Conduit Ex…Wellness Center Frontier Conduit CORONANR 2,196.20Corona Non Reimbursable Corona Virus Emergency Response CORONAP 106.70ContractsCorona Virus Emergency Response CSA152E 71.49CSA 152 Expenses CSA 152 Project Tracking TREEE 1,986.19Tree Lighting Ceremony Expense Tree Lighting Ceremony Grand Total:1,000,971.12 56 12/18/2020 1:18:05 PM Page 1 of 7 Demand Register City of La Quinta Packet: APPKT02631 - JB 12/18/2020 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 101 - GENERAL FUND 10.50Cable - Utilities12/5/20-01/04/21 - FS 32 CABLE (1841)203605TIME WARNER CABLE 101-2002-61400 89.99Cable - Utilities12/3/20-01/31/21 - FS 93 INTERNET (3514)203605TIME WARNER CABLE 101-2002-61400 -11,856.58Sales Tax Reimbursements6/26/20 - SALES TAX REIMB QTR END 03/…203583ONE ELEVEN LA QUINTA LLC 101-1007-60535 11,856.58Sales Tax Reimbursements07/31/20 - ADJ EXP ACCT FOR CORRECT FY203583ONE ELEVEN LA QUINTA LLC 101-1007-60535 162.47Materials/Supplies12/10/20 - MATERIALS203604THE SHERWIN-WILLIAMS CO.101-3005-60431 4,681.25Plan ChecksON CALL BUILDING PLAN REVIEW & INSPE…203568INTERWEST CONSULTING GR…101-6003-60118 171.21Professional Services12/2020 - ARMORED SVC203563GARDAWORLD 101-1006-60103 1,500.00Marketing & Tourism Promoti…Airport Digital Billboards203603THE LAMAR COMPANIES 101-3007-60461 98.61Materials/Supplies12/14/20 - C.H, MATERIALS203604THE SHERWIN-WILLIAMS CO.101-3008-60431 336.00Instructors12/09/20 ESSENTIAL FITNESS203592RUDY, LORI A 101-3002-60107 98.00Instructors12-09-2020 - TAI CHI CHUAN203576MEDEIROS, JOYCELEEN 101-3002-60107 240.00Instructors12-10-2020 SCULPT FIT CORE203572JOHNSON, KAREN T. PAYNE 101-3002-60107 225.00Instructors12-10-2020 - STRETCH & RESTORE203572JOHNSON, KAREN T. PAYNE 101-3002-60107 69.95Maintenance/ServicesFire Station 32 Dryer203541ALL VALLEY APPLIANCE INC 101-2002-60691 -25,000.00Grants & Economic Developm…12/12/19 - RECLASS TO 101-3001-60101203581OLD TOWN ARTISAN STUDIOS 101-3001-60510 25,000.00Contract Services12/12/19 - RECLASS FROM 101-3001-605…203581OLD TOWN ARTISAN STUDIOS 101-3001-60101 500.00Administrative Citations12/15/20 - CITATION REFUND #LQ161973203614WILLIAM OR AMANDA MORAN 101-0000-42700 16,026.43Sales Tax Reimbursements12/15/20 - SALES TAX REIMB QTR ENDING…203583ONE ELEVEN LA QUINTA LLC 101-1007-60535 1,350.00Civic Center Lake MaintenanceSOUTHWEST AQUATICS INC.203598SOUTHWEST AQUATICS INC 101-3005-60117 10,000.00Contract ServicesFY2021 OTAS ART PROG & THERAPY PRO…203581OLD TOWN ARTISAN STUDIOS 101-3001-60101 8,750.00Community ExperiencesFY2021 ART ON MAIN STREET PROMOTION203582OLD TOWN LA QUINTA, LLC 101-3003-60149 149.00Travel & Training12/15/20 SKILLPATH TRAINING-UBALDO203595SKILL PATH SEMINARS 101-7006-60320 87.70Office Supplies10/27/20 OFFICE SUPPLIES203580OFFICE DEPOT 101-6004-60400 130.00Plan ChecksON CALL BUILDING PLAN REVIEW & INSPE…203566HR GREEN PACIFIC INC 101-6003-60118 52.92Office Supplies12/08/20 - OFFICE SUPPLIES203580OFFICE DEPOT 101-1006-60400 18.76Office Supplies12/09/20 - FILE BOXES203580OFFICE DEPOT 101-1006-60400 48.01Citywide Conf Room Supplies12/09/20 - CITY WIDE WATER CUPS203580OFFICE DEPOT 101-1007-60403 28.16Printing12/04/20 - FIN NAME PLATE J.BATRES203586POWERS AWARDS INC 101-1006-60410 3,150.00Contract Services - Administrat…FY 20/21 LOBBYIST SERVICES203571JOE A GONSALVES & SON 101-1002-60101 3,150.00Contract Services - Administrat…FY 20/21 LOBBYIST SERVICES203571JOE A GONSALVES & SON 101-1002-60101 -910.00Sales Taxes Payable12/19/19 - RECLASS TO 401-0000-60188-1…203597SOLAR TRAFFIC CONTROLS LLC 101-0000-20304 -20.13Sales Taxes Payable12/14/20 - BATTERIES TAX203597SOLAR TRAFFIC CONTROLS LLC 101-0000-20304 40.30Office Supplies12/11/20 - INVESTMENT STAMP203590RIVERSIDE RUBBER STAMP & …101-1006-60400 387.88Tools/Equipment11/09/20 MATERIALS203578MOWERS PLUS INC 101-7003-60432 35,764.75Landscape ContractFY 20/21 PARKS VINTAGE ASSOCIATES, INC.203612VINTAGE ASSOCIATES 101-3005-60112 308.98Tools/Equipment12/14/20 MATERIALS203578MOWERS PLUS INC 101-3005-60432 3,891.50Community ExperiencesTREE LIGHTING EVENT203575LH PRODUCTIONS 101-3003-60149 95.00Membership Dues11/01/20 - MEMBERSHIP DUES K.MEREDI…203547CACEO 101-6004-60351 95.00Membership Dues11/01/20 - MEMBERSHIP DUES G.DUCHE…203547CACEO 101-6004-60351 69.37Office Supplies12/09/20 OFFICE SUPPLES203601STAPLES ADVANTAGE 101-3005-60400 8.91Office Supplies12/09/20 OFFICE SUPPLIES PENS203601STAPLES ADVANTAGE 101-1006-60400 56.07Office Supplies12/13/20 OFFICE SUPPLIES203601STAPLES ADVANTAGE 101-3005-60400 40.67Tools/Equipment12/08/20 - TOOLS SQUARE SHOVEL203596SMITH PIPE & SUPPLY CO 101-7003-60432 1,500.00Veterinary ServiceSNIP mobile low-cost spay/neuter services203599SPAY NEUTER IMPERATIVE PR…101-6004-60194 1,144.36Temporary Agency Services12/11/20 - HUB TEMP SVCS M GONZALEZ203591ROBERT HALF TECHNOLOGY 101-6006-60125 61.00Pest Control11/13/20 LQ PARK PEST CONTROL203608TRULY NOLEN INC 101-3008-60116 61.00Pest Control12/07/20 LQ PARK PEST CONTROL203608TRULY NOLEN INC 101-3008-60116 47.52Postage12/11/20 - OVERNIGHT MAIL203558FEDEX 101-1007-60470 11,339.89Marketing & Tourism Promoti…JNS Media Specialists203570JNS MEDIA SPECIALISTS 101-3007-60461 2,577.00Maintenance/Services11/25/20 FIRE STATION 70 REPAIRS203585PATTON DOOR & GATE 101-2002-60691 439.35Maintenance/Services12/10/20 CITY HALL SIGNAGE203606TOP OF THE LINE SIGNS 101-3008-60691 19.25Operating Supplies09/15/20 - POLICE SHRED203594SHRED-IT USA - SAN BERNADI…101-2001-60420 38.50Operating Supplies11/15/20 POLICE SHRED203594SHRED-IT USA - SAN BERNADI…101-2001-60420 57 Demand Register Packet: APPKT02631 - JB 12/18/2020 12/18/2020 1:18:05 PM Page 2 of 7 AmountVendor Name Payment Number Description (Item)Account Name Account Number 1,242.42Landscape ContractFY 20/21 FIRE STATION PWLC II, INC.203587PWLC II, INC 101-2002-60112 31.89Materials/Supplies12-08-20 - WELLNESS MATERIALS203565GRAINGER 101-3008-60431 267.80Printing11/03/20 DOG AND PET LIC TAGS203584PATRICK & COMPANY 101-6004-60410 364.00Community Experiences10/01/20 - 09-30-21 MUSIC LICENSING FEE203544BMI 101-3003-60149 733.00Due to County Recorder08/2020 RECORDING FEES203589RIVERSIDE ASSESSOR 101-0000-20325 1,256.57Water - Utilities12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-2002-61200 3,752.47Water -Monticello Park - Utiliti…12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-3005-61201 117.64Water -Fritz Burns Park - Utiliti…12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-3005-61204 20.42Water -Seasons Park - Utilities12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-3005-61208 158.68Water -Community Park - Utilit…12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-3005-61209 87.93Water - Utilities12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-3008-61200 46.71Telephone - Utilities11/28-12/27/20 SPORTS COMPLEX PHONE203561FRONTIER COMMUNICATIONS…101-3005-61300 71.82Subscriptions & Publications01/2021 C.H. NEWSPAPER SVC203554DESERT SUN 101-6001-60352 347.09Professional Services09/27-10/21 HANDWASH STATIONS203546BURRTEC ENVIRONMENTAL 101-1002-60103 299.06Employee Recognition Events11/17/20 EMPLOYEE RECOGNITION LUNC…203542BANK OF THE WEST 101-1004-60340 199.00Travel & Training11/04/20 TRAINING SEMINARS-D.BATUTA203542BANK OF THE WEST 101-1006-60320 110.00Membership Dues11/06/20 CSMFO-R.HALLICK203542BANK OF THE WEST 101-1006-60351 5.95Maintenance/Services11/17/20 RETURN SHIPPING COST FS #70203542BANK OF THE WEST 101-2002-60691 5.95Maintenance/Services11/17/20 RETURN SHIPPING COST FS #70203542BANK OF THE WEST 101-2002-60691 -176.95Maintenance/Services11/17/20 RETURN CREDIT FS #70203542BANK OF THE WEST 101-2002-60691 -58.88Maintenance/Services11/17/20 RETURN CREDIT FS #70203542BANK OF THE WEST 101-2002-60691 5.95Maintenance/Services11/17/20 RETURN SHIPPING COST FS #70203542BANK OF THE WEST 101-2002-60691 -105.18Maintenance/Services11/17/20 RETURN CREDIT FS #70203542BANK OF THE WEST 101-2002-60691 40.46Community Experiences11/20/20 EVENT SUPPLIES203542BANK OF THE WEST 101-3003-60149 71.50Community Experiences11/09/20 MUFFINS203542BANK OF THE WEST 101-3003-60149 302.36Community Experiences11/09/20 EVENT SUPPLIES203542BANK OF THE WEST 101-3003-60149 84.05Travel & Training11/05/20 COUNCIL MTG SNACKS203542BANK OF THE WEST 101-1001-60320 110.00Membership Dues11/19/20 CSMFO-C.MARTINEZ203542BANK OF THE WEST 101-1006-60351 110.00Membership Dues11/19/20 CSMFO-K.BLONDELL203542BANK OF THE WEST 101-1006-60351 19.55Community Experiences11/23/20 GIFT WRAPPING ITEMS203542BANK OF THE WEST 101-3003-60149 32.45Community Experiences11/24/20 GIFT WRAPPING ITEMS203542BANK OF THE WEST 101-3003-60149 33.18Community Experiences11/19/20 CONTROLLER DECOR FIGURINE203542BANK OF THE WEST 101-3003-60149 417.18Community Experiences11/10/20 EVENT PARTY FAVORS203542BANK OF THE WEST 101-3003-60149 251.86Community Experiences11/17/20 EVENT SUPPLIES203542BANK OF THE WEST 101-3003-60149 735.66Community Experiences11/14/20 EVENT SUPPLIES203542BANK OF THE WEST 101-3003-60149 1,880.15Community Experiences11/19/20 EVENT SUPPLIES203542BANK OF THE WEST 101-3003-60149 28.90Community Experiences11/18/20 EVENT SUPPLIES203542BANK OF THE WEST 101-3003-60149 87.99Membership Dues11/05/20 MAILCHIMP203542BANK OF THE WEST 101-3007-60351 110.29Operating Supplies11/19/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 215.33Operating Supplies11/19/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 15.21Operating Supplies11/24/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 63.06Operating Supplies11/1/20 NOTE PLANNERS-MARKETING TE…203542BANK OF THE WEST 101-3007-60420 157.63Operating Supplies11/19/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 162.03Operating Supplies11/19/20 GIMBLE203542BANK OF THE WEST 101-3007-60420 86.99Operating Supplies11/19/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 43.28Operating Supplies11/19/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 216.41Operating Supplies11/19/20 VIDEO PRODUCTION EQUIPMENT203542BANK OF THE WEST 101-3007-60420 309.88Marketing & Tourism Promoti…09/29-10/30 COVID-19 EDU. ADS203542BANK OF THE WEST 101-3007-60461 14.99Marketing & Tourism Promoti…11/10/20 APPLE MUSIC203542BANK OF THE WEST 101-3007-60461 0.99Marketing & Tourism Promoti…11/22/20 ICLOUD STORAGE-K.CAMARENA203542BANK OF THE WEST 101-3007-60461 123.90Materials/Supplies11/1/20 SOAP DISPENSERS203542BANK OF THE WEST 101-3008-60431 42.40Operating Supplies11/06/20 PENS203542BANK OF THE WEST 101-6006-60420 899.00Due to County Recorder10/2020 RECORDING FEES203589RIVERSIDE ASSESSOR 101-0000-20325 427.00Attorney883630 - SSR203593RUTAN & TUCKER 101-1003-60153 11,000.00Attorney883629 - RETAINER203593RUTAN & TUCKER 101-1003-60153 661.49Attorney883627 - CODE203593RUTAN & TUCKER 101-1003-60153 240.00Attorney883625 - PERSONNEL GENERAL203593RUTAN & TUCKER 101-1003-60153 11,655.00Attorney883624 - GENERAL ACCOUNT203593RUTAN & TUCKER 101-1003-60153 2,736.00Attorney883631 - DUNE PALMS203593RUTAN & TUCKER 101-1003-60153 480.00Attorney883634 - STVR APPEAL203593RUTAN & TUCKER 101-1003-60153 58 Demand Register Packet: APPKT02631 - JB 12/18/2020 12/18/2020 1:18:05 PM Page 3 of 7 AmountVendor Name Payment Number Description (Item)Account Name Account Number 336.00Attorney883632 - COVID 19203593RUTAN & TUCKER 101-1003-60153 336.00Attorney/Litigation883626 - GENERAL ACCOUNT203593RUTAN & TUCKER 101-1003-60154 80.00Technical10/2020 CODE RECORDING FEES203589RIVERSIDE ASSESSOR 101-6004-60108 1,695.46Water -Desert Pride - Utilities12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-3005-61206 39.55PM 10 - Dust Control12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…101-7006-60146 1,113.00Machinery & Equipment12/05/20 FIRE STATION 32 GENERATOR203588QUINN COMPANY 101-2002-80101 Fund 101 - GENERAL FUND Total:154,429.65 Fund: 201 - GAS TAX FUND 79.28Traffic Control Signs12/09/2020 TRAFFIC CONTROL SIGNS203607TOPS' N BARRICADES INC 201-7003-60429 Fund 201 - GAS TAX FUND Total:79.28 Fund: 202 - LIBRARY & MUSEUM FUND 773.50Landscape ContractFY 20/21 LIBRARY VINTAGE ASSOCIATES, I…203612VINTAGE ASSOCIATES 202-3004-60112 161.50Landscape ContractFY 20/21 MUSEUM VINTAGE ASSOCIATES, …203612VINTAGE ASSOCIATES 202-3006-60112 1,675.00Building Improvements12/09/20 - LIBRARY ROOF REPAIRS203555DIVERSIFIED ROOFING SERVIC…202-3004-72110 261.03Water - Utilities12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…202-3006-61200 204.64Operating Supplies11/27/20 MUSEUM PROGRAM BOOKS203542BANK OF THE WEST 202-3006-60420 Fund 202 - LIBRARY & MUSEUM FUND Total:3,075.67 Fund: 215 - LIGHTING & LANDSCAPING FUND 1,135.46Materials/Supplies12/15/20 - MATERIALS203553DESERT STEEL SUPPLY 215-7004-60431 5,397.33ConsultantsCREATIVE LIGHTING & ELECTRICAL, INC.203551CREATIVE LIGHTING & ELECTR…215-7004-60104 10,085.25Landscape ContractFY 20/21 L & L VINTAGE ASSOCIATES, INC.203612VINTAGE ASSOCIATES 215-7004-60112 47,424.58Landscape ContractFY 20/21 L & LPWLC II, INC.203587PWLC II, INC 215-7004-60112 107.92Electric - Utilities12/7/20-1/06/21 - PHONE SVC203561FRONTIER COMMUNICATIONS…215-7004-61116 41.17Electric - Utilities12/10-01/09/21 PHONE SVC203561FRONTIER COMMUNICATIONS…215-7004-61116 450.00Materials/Supplies11/19/20 VILLAGE STREETS LIGHTS203542BANK OF THE WEST 215-7004-60431 450.00Materials/Supplies11/17/20 VILLAGE STREETS LIGHTS203542BANK OF THE WEST 215-7004-60431 464.76Materials/Supplies11/17/20 VILLAGE STREETS LIGHTS203542BANK OF THE WEST 215-7004-60431 528.32Electric - Utilities12/15/20 - ELECTRICITY SERVICE203567IMPERIAL IRRIGATION DIST 215-7004-61116 37.51Electric - Medians - Utilities12/15/20 - ELECTRICITY SVC203567IMPERIAL IRRIGATION DIST 215-7004-61117 6,018.81Water - Medians - Utilities12/15/20 - WATER SVC203550COACHELLA VALLEY WATER DI…215-7004-61211 Fund 215 - LIGHTING & LANDSCAPING FUND Total:72,141.11 Fund: 226 - EMERGENCY MANAGEMENT PERFORMANCE GRANT (EMPG) 2,543.66Tools/Equipment11/19/20 GENERATOR203542BANK OF THE WEST 226-0000-60432 Fund 226 - EMERGENCY MANAGEMENT PERFORMANCE GRANT (EMPG) Total:2,543.66 Fund: 231 - SUCCESSOR AGCY PA 1 RORF 216.00Attorney883633 - BOND REFUNDING203593RUTAN & TUCKER 231-9001-60153 Fund 231 - SUCCESSOR AGCY PA 1 RORF Total:216.00 Fund: 241 - HOUSING AUTHORITY 1,400.00Operating Supplies11/17/20 WSA HOLIDAY LUNCHEON203542BANK OF THE WEST 241-9101-60420 169.00Professional Services10/2020 HOUSING RECORDING FEES203589RIVERSIDE ASSESSOR 241-9101-60103 512.00Attorney883628 - HOUSING AUTHORITY203593RUTAN & TUCKER 241-9101-60153 204.00Professional Services09/2020 HOUSING RECORDING FEES203589RIVERSIDE ASSESSOR 241-9101-60103 Fund 241 - HOUSING AUTHORITY Total:2,285.00 Fund: 247 - ECONOMIC DEVELOPMENT FUND 2,557.42Small Bus.Emer. Econ. Relief P…12/09/20 - COVID-19 EMERG ECON RELIEF…203609TUTTI FRUTTI AT LA QUINTA 247-0000-60510 Fund 247 - ECONOMIC DEVELOPMENT FUND Total:2,557.42 Fund: 270 - ART IN PUBLIC PLACES FUND 33.69APP Maintenance12/04/20 PAINT BRUSHES (NATE FRIZZELL…203604THE SHERWIN-WILLIAMS CO.270-0000-60683 22.01APP Maintenance12/04/20 PAINT BRUSHES (NATE FRIZZELL…203604THE SHERWIN-WILLIAMS CO.270-0000-60683 Fund 270 - ART IN PUBLIC PLACES FUND Total:55.70 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS 6,525.00ConstructionLED Safety Luminaires203574JTB SUPPLY CO., INC.401-0000-60188 10,416.08ConstructionBattery Back Up - Battery replacement Or…203574JTB SUPPLY CO., INC.401-0000-60188 8,290.00Design2019-05 HWY 111 CORRIDOR PROJECT (P…203564GHD INC.401-0000-60185 25,600.00Design2019-05 HWY 111 CORRIDOR PROJECT (P…203564GHD INC.401-0000-60185 910.00Construction12/19/2019 - RECLASS FROM 101-0000-2…203597SOLAR TRAFFIC CONTROLS LLC 401-0000-60188 11,587.86ConstructionSt. Francis Electric - On Call Services203600ST. FRANCIS ELECTRIC, LLC 401-0000-60188 59 Demand Register Packet: APPKT02631 - JB 12/18/2020 12/18/2020 1:18:05 PM Page 4 of 7 AmountVendor Name Payment Number Description (Item)Account Name Account Number 285.15Construction12/14/20 - BATTERIES FOR ADAMS WARN…203597SOLAR TRAFFIC CONTROLS LLC 401-0000-60188 12,900.00Design2019-07 FIRE STATION REVITALIZATION P…203545BOA ARCHITECTURE 401-0000-60185 -43,254.70Retention Payable11/24/20 PROJ 2014-13-RETENTION203573JONES BROS CONSTRUCTION …401-0000-20600 865,093.93Construction2014-13 SILVERROCK WAY STREET IMPRO…203573JONES BROS CONSTRUCTION …401-0000-60188 1,342.00Design2017-01 PREPARE PLANS, SPECS, AND EST…203557ENGINEERING RESOURCES 401-0000-60185 -3,110.50Retention Payable11/2020 RETENTION PO2021-0089203610URBAN HABITAT 401-0000-20600 62,210.00Construction2016-03E LQ LANDSCAPE IMPR - RANCHO…203610URBAN HABITAT 401-0000-60188 150.00Professional ServicesTraffic Consulting Services203560FORBES TRAFFIC SOLUTIONS I…401-0000-60103 80.69Construction10-22-2020 - CABINET LOAD RESISTORS203556ECONOLITE CONTROL PRODU…401-0000-60188 83,710.32ConstructionAutoscope Vision Cameras for Jefferson C…203556ECONOLITE CONTROL PRODU…401-0000-60188 8,301.11ConstructionBattery Back Up System for Hwy 111 & W…203579NEXTECH SYSTEMS, INC.401-0000-60188 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:1,051,036.94 Fund: 501 - FACILITY & FLEET REPLACEMENT 18.78Parts & Maintenance Supplies12/10/20 - TRK #38 SWITCH TOGGLE203549CARQUEST 501-0000-60675 11.01Parts & Maintenance Supplies12/14/20 - TRK #38 ELECTRICAL TERMINA…203549CARQUEST 501-0000-60675 27.00Vehicle Repair & Maintenance01/01/21-12/31/21 - VIN 4FVCABAA06U3…203552DEPARTMENT OF MOTOR VEH…501-0000-60676 27.00Vehicle Repair & Maintenance01/01/21 - 12/31/21 - VIN 5F11S1012610…203552DEPARTMENT OF MOTOR VEH…501-0000-60676 27.00Vehicle Repair & Maintenance01/01/21 - 12/01/21 - VIN 5F12S1216710…203552DEPARTMENT OF MOTOR VEH…501-0000-60676 27.00Vehicle Repair & Maintenance01/01/21-12/31/21 - VIN 5F12S12127100…203552DEPARTMENT OF MOTOR VEH…501-0000-60676 72.17Street Sweeper11/2020 SWEEPER FUEL203602THE GAS COMPANY 501-0000-60678 1,826.95City Bldg Repl/Repair10/31/20 C.H. CAMERA SYSTEM203542BANK OF THE WEST 501-0000-71103 3,801.90City Bldg Repl/Repair11/13/20 CAMARAS-MUSEUM203542BANK OF THE WEST 501-0000-71103 720.79Fuel & Oil11/2020 - FUEL CHARGES203562FUELMAN 501-0000-60674 Fund 501 - FACILITY & FLEET REPLACEMENT Total:6,559.60 Fund: 502 - INFORMATION TECHNOLOGY 171.25Cable - Utilities12/2020 - C.H. CABLE (4625)203605TIME WARNER CABLE 502-0000-61400 1,400.00ConsultantsPublic Meeting Streaming203559FISHER INTEGRATED INC 502-0000-60104 150.13Cable - Utilities11/15-12/14/20 - WC CABLE (8105)203605TIME WARNER CABLE 502-0000-61400 2,352.81CopiersCITY PRINTERS203548CANON FINANCIAL SERVICES, …502-0000-60662 2,079.00Cable - Utilities12/10-01/9/21 C.H. FIBER (2546)203605TIME WARNER CABLE 502-0000-61400 675.00Prepaid Items1/2020-12/2021 - SUPPORT SVC PACKAGE…203569JCG TECHNOLOGIES 502-0000-13600 675.00Software Licenses1/01/20-12/31/2021 - SUPPORT SVC PAC…203569JCG TECHNOLOGIES 502-0000-60301 600.00Public Works, Software Enhan…TRAFFIC INFRASTRUCTURE IT SUPPORT SR…203540ACORN TECHNOLOGY SERVICES 502-0000-71048 66.52Cable - Utilities11/02-12/01/20 - BACKUP SERVER203611VERIZON WIRELESS 502-0000-61400 1,268.01Cell/Mobile Phones11/2-12/1/20 - CITY IPADS (5587)203611VERIZON WIRELESS 502-0000-61301 4,025.98Cell/Mobile Phones11/06/20 - CITY HALL MATERIALS203611VERIZON WIRELESS 502-0000-61301 95.98Cable - Utilities12/10-01/09/21 C.H. INTERNET203561FRONTIER COMMUNICATIONS…502-0000-61400 216.56Cable - Utilities12/4/20-01/03/21 - DSL SVC203561FRONTIER COMMUNICATIONS…502-0000-61400 616.75Software Licenses11/10-12/09/20 - AZURE203577MICROSOFT CORPORATION 502-0000-60301 14.99Software Licenses11/07/20 HOME BASE ADOBE-J.DELGADO203542BANK OF THE WEST 502-0000-60301 12.49Software Licenses11/06/20 SNAGIT/TECHSMITH RENEWAL203542BANK OF THE WEST 502-0000-60301 50.00Software Licenses11/13-12/13/20 BASECAMP203542BANK OF THE WEST 502-0000-60301 0.99Software Licenses11/14/20 ICLOUD STORAGE-M.GRAHAM203542BANK OF THE WEST 502-0000-60301 477.60Software Licenses11/26/20 ANN'L CANVA203542BANK OF THE WEST 502-0000-60301 400.00Software Licenses11/05/20 LQ DOMAIN RENEWAL203542BANK OF THE WEST 502-0000-60301 746.24Machinery & Equipment11/09/20 IT SUPPLIES203542BANK OF THE WEST 502-0000-80100 219.01Machinery & Equipment11/1/20 DOCKING STATION-K.CAMARENA203542BANK OF THE WEST 502-0000-80100 178.44Machinery & Equipment11/05/20 (3) HDMI EXTENDERS203542BANK OF THE WEST 502-0000-80100 2,396.41Computers11/05/20 MACBOOK-K.CAMARENA203542BANK OF THE WEST 502-0000-80103 155.50Software Licenses11/04/20 PARALLELS RENEWAL203613WELLS FARGO BUSINESS CARD 502-0000-60301 Fund 502 - INFORMATION TECHNOLOGY Total:19,044.66 Fund: 601 - SILVERROCK RESORT 14.50Bank Fees11/2020 - SRR ARMORED SVC203563GARDAWORLD 601-0000-60455 Fund 601 - SILVERROCK RESORT Total:14.50 Grand Total:1,314,039.19 60 Demand Register Packet: APPKT02631 - JB 12/18/2020 12/18/2020 1:18:05 PM Page 5 of 7 Fund Summary Fund Expense Amount 101 - GENERAL FUND 154,429.65 201 - GAS TAX FUND 79.28 202 - LIBRARY & MUSEUM FUND 3,075.67 215 - LIGHTING & LANDSCAPING FUND 72,141.11 226 - EMERGENCY MANAGEMENT PERFORMANCE GRANT (…2,543.66 231 - SUCCESSOR AGCY PA 1 RORF 216.00 241 - HOUSING AUTHORITY 2,285.00 247 - ECONOMIC DEVELOPMENT FUND 2,557.42 270 - ART IN PUBLIC PLACES FUND 55.70 401 - CAPITAL IMPROVEMENT PROGRAMS 1,051,036.94 501 - FACILITY & FLEET REPLACEMENT 6,559.60 502 - INFORMATION TECHNOLOGY 19,044.66 601 - SILVERROCK RESORT 14.50 Grand Total:1,314,039.19 Account Summary Account Number Account Name Expense Amount 101-0000-20304 Sales Taxes Payable -930.13 101-0000-20325 Due to County Recorder 1,632.00 101-0000-42700 Administrative Citations 500.00 101-1001-60320 Travel & Training 84.05 101-1002-60101 Contract Services - Admini…6,300.00 101-1002-60103 Professional Services 347.09 101-1003-60153 Attorney 27,535.49 101-1003-60154 Attorney/Litigation 336.00 101-1004-60340 Employee Recognition Ev…299.06 101-1006-60103 Professional Services 171.21 101-1006-60320 Travel & Training 199.00 101-1006-60351 Membership Dues 330.00 101-1006-60400 Office Supplies 120.89 101-1006-60410 Printing 28.16 101-1007-60403 Citywide Conf Room Suppl…48.01 101-1007-60470 Postage 47.52 101-1007-60535 Sales Tax Reimbursements 16,026.43 101-2001-60420 Operating Supplies 57.75 101-2002-60112 Landscape Contract 1,242.42 101-2002-60691 Maintenance/Services 2,323.79 101-2002-61200 Water - Utilities 1,256.57 101-2002-61400 Cable - Utilities 100.49 101-2002-80101 Machinery & Equipment 1,113.00 101-3001-60101 Contract Services 35,000.00 101-3001-60510 Grants & Economic Devel…-25,000.00 101-3002-60107 Instructors 899.00 101-3003-60149 Community Experiences 16,818.75 101-3005-60112 Landscape Contract 35,764.75 101-3005-60117 Civic Center Lake Mainten…1,350.00 101-3005-60400 Office Supplies 125.44 101-3005-60431 Materials/Supplies 162.47 101-3005-60432 Tools/Equipment 308.98 101-3005-61201 Water -Monticello Park - …3,752.47 101-3005-61204 Water -Fritz Burns Park - …117.64 101-3005-61206 Water -Desert Pride - Utili…1,695.46 101-3005-61208 Water -Seasons Park - Util…20.42 101-3005-61209 Water -Community Park -…158.68 101-3005-61300 Telephone - Utilities 46.71 101-3007-60351 Membership Dues 87.99 101-3007-60420 Operating Supplies 1,070.23 101-3007-60461 Marketing & Tourism Pro…13,165.75 101-3008-60116 Pest Control 122.00 61 Demand Register Packet: APPKT02631 - JB 12/18/2020 12/18/2020 1:18:05 PM Page 6 of 7 Account Summary Account Number Account Name Expense Amount 101-3008-60431 Materials/Supplies 254.40 101-3008-60691 Maintenance/Services 439.35 101-3008-61200 Water - Utilities 87.93 101-6001-60352 Subscriptions & Publicati…71.82 101-6003-60118 Plan Checks 4,811.25 101-6004-60108 Technical 80.00 101-6004-60194 Veterinary Service 1,500.00 101-6004-60351 Membership Dues 190.00 101-6004-60400 Office Supplies 87.70 101-6004-60410 Printing 267.80 101-6006-60125 Temporary Agency Servic…1,144.36 101-6006-60420 Operating Supplies 42.40 101-7003-60432 Tools/Equipment 428.55 101-7006-60146 PM 10 - Dust Control 39.55 101-7006-60320 Travel & Training 149.00 201-7003-60429 Traffic Control Signs 79.28 202-3004-60112 Landscape Contract 773.50 202-3004-72110 Building Improvements 1,675.00 202-3006-60112 Landscape Contract 161.50 202-3006-60420 Operating Supplies 204.64 202-3006-61200 Water - Utilities 261.03 215-7004-60104 Consultants 5,397.33 215-7004-60112 Landscape Contract 57,509.83 215-7004-60431 Materials/Supplies 2,500.22 215-7004-61116 Electric - Utilities 677.41 215-7004-61117 Electric - Medians - Utiliti…37.51 215-7004-61211 Water - Medians - Utilities 6,018.81 226-0000-60432 Tools/Equipment 2,543.66 231-9001-60153 Attorney 216.00 241-9101-60103 Professional Services 373.00 241-9101-60153 Attorney 512.00 241-9101-60420 Operating Supplies 1,400.00 247-0000-60510 Small Bus.Emer. Econ. Rel…2,557.42 270-0000-60683 APP Maintenance 55.70 401-0000-20600 Retention Payable -46,365.20 401-0000-60103 Professional Services 150.00 401-0000-60185 Design 48,132.00 401-0000-60188 Construction 1,049,120.14 501-0000-60674 Fuel & Oil 720.79 501-0000-60675 Parts & Maintenance Supp…29.79 501-0000-60676 Vehicle Repair & Mainte…108.00 501-0000-60678 Street Sweeper 72.17 501-0000-71103 City Bldg Repl/Repair 5,628.85 502-0000-13600 Prepaid Items 675.00 502-0000-60104 Consultants 1,400.00 502-0000-60301 Software Licenses 2,403.32 502-0000-60662 Copiers 2,352.81 502-0000-61301 Cell/Mobile Phones 5,293.99 502-0000-61400 Cable - Utilities 2,779.44 502-0000-71048 Public Works, Software E…600.00 502-0000-80100 Machinery & Equipment 1,143.69 502-0000-80103 Computers 2,396.41 601-0000-60455 Bank Fees 14.50 Grand Total:1,314,039.19 Project Account Summary Project Account Key Expense AmountProject Account Name Project Name **None**254,108.46**None****None** 62 Demand Register Packet: APPKT02631 - JB 12/18/2020 12/18/2020 1:18:05 PM Page 7 of 7 Project Account Summary Project Account Key Expense AmountProject Account Name Project Name 141513CT 865,093.93Construction Expense SilverRock Way Infra/Street Improvements 141513RP -43,254.70Retention Payable SilverRock Way Infra/Street Improvements 1920TMICT 910.00Construction Expense FY19/20 Traffic Maintenance Improvements 201603CT 62,210.00Construction Expense La Quinta Landscape Renovation Improvement 201603RP -3,110.50Retention Payable La Quinta Landscape Renovation Improvement 201701D 1,342.00Design Expense Washington Street at Fred Waring Drive 201905D 33,890.00Design Expense Highway 111 Corridor Area Plan Implementation 201907D 12,900.00Design Expense Fire Station 70 Revitalization 2021TMICT 120,906.21Construction Expense FY20/21 Traffic Maintenance Improvements 2021TMIP 150.00Professional Expense FY20/21 Traffic Maintenance Improvements CORONANR 1,116.87Corona Non Reimbursable Corona Virus Emergency Response CSA152E 72.17CSA 152 Expenses CSA 152 Project Tracking TREEE 7,633.25Tree Lighting Ceremony Expense Tree Lighting Ceremony VETSE 71.50Veterans Day Ceremony Expense Veterans Day Ceremony Grand Total:1,314,039.19 63 12/30/2020 6:07:53 PM Page 1 of 5 Demand Register City of La Quinta Packet: APPKT02639 - JB 01/01/2021 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 101 - GENERAL FUND 72.00United Way DeductionsCONTRIBUTION203664UNITED WAY OF THE DESERT 101-0000-20981 893.20Advertising10/2020 - PUBLICATIONS203627DESERT SUN PUBLISHING, LLC 101-6002-60450 41.90Cable - Utilities12/16/20-01/15/21 - FS #70 CABLE (1860)203662TIME WARNER CABLE 101-2002-61400 8,316.00Contract Traffic Engineer11/2020 ON CALL TRAFFIC ENGINEERING …203670WILLDAN 101-7006-60144 90.04Cable - Utilities12/16/20-01/15/21 - FS #31 CABLE (8152)203662TIME WARNER CABLE 101-2002-61400 499.00Supplies-Graffiti and Vandalism12/16/20 - HAND SANITIZER DISPENSER203626COPPERTRAIN SOLUTIONS 101-3005-60423 298.76Materials/Supplies12/16/20 - 8 HAND SANITIZERS 1 GALLON203626COPPERTRAIN SOLUTIONS 101-3005-60431 200.00Election Deposit12/09/20 - SIGN DEP REFUND SA2020-001…203630FITZPATRICK FOR LA QUINTA C…101-0000-22835 200.00Election Deposit12/09/20 - SIGN DEPOSIT REFUND SA2020…203667WALLIS, GREG 101-0000-22835 200.00Election Deposit12/09/20 - SIGN DEPOSIT REFUND SA2020…203658SYLK, ROBERT F.101-0000-22835 200.00Election Deposit12/09/20 - SIGN DEPOSIT REFUND SA2020…203634GRAY, RICHARD 101-0000-22835 200.00Election Deposit12/09/20 - SIGN DEPOST REFUND SA2020…203656STEVE SANCHEZ FOR CITY CO…101-0000-22835 200.00Election Deposit12/16/20 - SIGN DEP REFUND SA2020-003…203631FOURTH STREET BRIDGE STRA…101-0000-22835 200.00Election Deposit12/16/20 - SIGN DEPOSIT REFUND SA2020…203644PEARCE, PATRICIA 101-0000-22835 200.00Election Deposit12/16/20 - SIGN DEPOSIT REFUND SA2020…203629ELECT LINDA EVANS LA QUINT…101-0000-22835 12,339.00MSHCP Mitigation Fee11/2020 - MSHCP FEES203624COACHELLA VALLEY CONSERV…101-0000-20310 -123.39CVMSHCP Admin Fee11/2020 - MSHCP FEES203624COACHELLA VALLEY CONSERV…101-0000-43631 4,999.00Map/Plan Checking12/07/20 - ONCALL PLAN CHECK ENGINEE…203637HR GREEN PACIFIC INC 101-7002-60183 20.76Office Supplies12/15/20 - TAB FOLDER ORGANIZER203640OFFICE DEPOT 101-1006-60400 51.41Office Supplies12/17/20 - OFFICE SUPPLIES203640OFFICE DEPOT 101-1006-60400 28.16Printing12/14/20 - FIN NAME PLATE D BATUTA203646POWERS AWARDS INC 101-1006-60410 73.98Citywide Conf Room Supplies12/25/20 - CITYWIDE DRINKING WATER203653SPARKLETTS 101-1007-60403 135.86PM 10 - Dust Control11/23-12/20/20 - PM 10 ANSWERING SVC203615ANSAFONE CONTACT CENTERS 101-7006-60146 81.25Travel & Training11/10/20 - ONSITE HEARING TEST WELLN…203635HEALTH METRICS INC 101-3002-60320 81.25Travel & Training11/10/20 - ONSITE HEARING TEST WELLN…203635HEALTH METRICS INC 101-3003-60320 101.55Travel & Training11/10/20 - ONSITE HEARING TEST CODE203635HEALTH METRICS INC 101-6004-60320 325.00Travel & Training11/10/20 - ONSITE HEARING TEST PW203635HEALTH METRICS INC 101-7003-60320 60.95Travel & Training11/10/20 - ONSITE HEARING TEST D&D203635HEALTH METRICS INC 101-7006-60320 165.99Materials/Supplies12/10/20 - SPARTASHIELD203628DUNN-EDWARDS CORPORATI…101-3005-60431 435.00Materials/Supplies12/18/20 - PLANT REPLACEMENT203666VINTAGE ASSOCIATES 101-3005-60431 60.89Operating Supplies12/11/20 - CLOROX WIPES203655STAPLES ADVANTAGE 101-6006-60420 56.07Office Supplies12/17/20 - THERMAL LAM POUCHES203655STAPLES ADVANTAGE 101-3005-60400 77.64Office Supplies12/19/20 - INK CARTRIDGES203655STAPLES ADVANTAGE 101-7001-60400 150.06Office Supplies12/23/20 - GLASSBLACK BOARD203655STAPLES ADVANTAGE 101-7001-60400 515.30Materials/Supplies12/10/20 - PIPE MATERIALS203652SMITH PIPE & SUPPLY CO 101-3005-60431 585.00Map/Plan Checking12/07/20 - ONCALL MAP CHEKCING SVCS203647RASA/ERIC NELSON 101-7002-60183 190.00Map/Plan Checking12/07/20 - ONCALL MAP CHECKING SVCS203647RASA/ERIC NELSON 101-7002-60183 210.00Map/Plan Checking12/07/20 - ONCALL MAP CHECKING SVCS203647RASA/ERIC NELSON 101-7002-60183 875.00Map/Plan Checking12/08/20 - ONCALL MAP CHECKING SVCS203647RASA/ERIC NELSON 101-7002-60183 680.00Map/Plan Checking12/08/20 - ONCALL MAP CHECKING SVCS203647RASA/ERIC NELSON 101-7002-60183 875.00Map/Plan Checking12/08/20 - ONCALL MAP CHECKING SVCS203647RASA/ERIC NELSON 101-7002-60183 185.77Materials/Supplies12/01/20 - BATTERY FOR COVE RESTROOM203616AUTOZONE 101-3008-60431 1,144.36Temporary Agency Services12/18/20 - HUB TEMP SVCS M GONZALEZ203650ROBERT HALF TECHNOLOGY 101-6006-60125 275.00Operating Supplies10/2020 - FITNESS EQUIP MAINT203643PAX FITNESS REPAIR 101-3002-60420 13.47Materials/Supplies12/01/20 - EMPTY CONTAINERS203619CALIFORNIA DESERT NURSERY,…101-3005-60431 50.45Postage11/18-12/01/20 - OVERNIGHT MAIL203641ONTRAC 101-1007-60470 52.47Mobile/Cell Phones/Satellites11/14-12/13/20 - EOC CELL SVC (7813)203665VERIZON WIRELESS 101-2002-61304 650.68Electricity - Utilities12/28/20 - ELECTRICITY SERVICE203638IMPERIAL IRRIGATION DIST 101-2002-61101 231.81Electricity - Utilities12/28/20 - ELECTRICITY SERVICE203638IMPERIAL IRRIGATION DIST 101-3008-61101 3,820.34Water -Community Park - Utilit…12/18/20 - WATER SVC203625COACHELLA VALLEY WATER DI…101-3005-61209 125.00PM 10 - Dust Control12/18/20 - WATER SVC203625COACHELLA VALLEY WATER DI…101-7006-60146 15.78Gas - Utilities11/19-12/21/20 - FS #32 GAS SVC203659THE GAS COMPANY 101-2002-61100 335.50Gas - Utilities11/19-12/21/20 - C.H. GAS SVC203659THE GAS COMPANY 101-3008-61100 64 Demand Register Packet: APPKT02639 - JB 01/01/2021 12/30/2020 6:07:53 PM Page 2 of 5 AmountVendor Name Payment Number Description (Item)Account Name Account Number 15.78Gas-Utilities FB Pool11/19-12/21/20 - FB POOL GAS SVC203659THE GAS COMPANY 101-3005-61100 2,001.52LQ Police Volunteers12/05/20 - SHOP W/ COP PROGRAM203668WALMART COMMUNITY 101-2001-60109 38.30LQ Police Volunteers11/16/20 - POLICE HOLIDAY EVENT203668WALMART COMMUNITY 101-2001-60109 351.12Gas - Utilities11/19-12/21/20 - WC GAS SVC203659THE GAS COMPANY 101-3008-61100 11,000.00Attorney886369 - RETAINER203651RUTAN & TUCKER 101-1003-60153 900.00Professional Services12/11/20 - MASTER FEE SCH BP2203622CLEARSOURCE FINANCIAL CO…101-1005-60103 494.44Attorney886000 - CODE203651RUTAN & TUCKER 101-1003-60153 744.00Attorney886015 - STVR203651RUTAN & TUCKER 101-1003-60153 72.00Attorney886013 - LQ ART SIGNATURE203651RUTAN & TUCKER 101-1003-60153 3,120.00Attorney886009 - DUNE PALMS203651RUTAN & TUCKER 101-1003-60153 3,837.00Attorney886003 - SRR203651RUTAN & TUCKER 101-1003-60153 11,000.00Attorney886002 - RETAINER203651RUTAN & TUCKER 101-1003-60153 5,922.00Attorney885998 - GENERAL203651RUTAN & TUCKER 101-1003-60153 24.00Attorney885999 - PERSONNEL203651RUTAN & TUCKER 101-1003-60153 140.48Water - Utilities12/28/20 - WATER SVC203625COACHELLA VALLEY WATER DI…101-2002-61200 118.78Water -Eisenhower Park - Utilit…12/28/20 - WATER SVC203625COACHELLA VALLEY WATER DI…101-3005-61203 85.71Water -Velasco Park - Utilities12/28/20 - WATER SVC203625COACHELLA VALLEY WATER DI…101-3005-61205 173.85Mobile/Cell Phones/Satellites12/23/20-01/22/21 - EOC SATELLITE PHO…203649ROADPOST USA INC.101-2002-61304 688,683.08Sheriff Patrol08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60161 24,942.21Police Overtime08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60162 122,753.07Target Team08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60163 57,735.23Community Services Officer08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60164 14,102.40Gang Task Force08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60166 14,102.40Narcotics Task Force08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60167 124,370.37Motor Officer08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60169 39,769.60Dedicated Sargeants08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60170 22,187.20Dedicated Lieutenant08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60171 33,764.63Sheriff - Mileage08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60172 1,320.28Special Enforcement Funds08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…101-2001-60175 1,650.00Professional Services12/14/20 - STVR PERMIT FEE STUDY BP1203622CLEARSOURCE FINANCIAL CO…101-1005-60103 Fund 101 - GENERAL FUND Total:1,227,181.71 Fund: 201 - GAS TAX FUND 253.64Traffic Control Signs12/07/20 - TRAFFIC CONTROL SIGNS203663TOPS' N BARRICADES INC 201-7003-60429 Fund 201 - GAS TAX FUND Total:253.64 Fund: 202 - LIBRARY & MUSEUM FUND 63.50Gas - Utilities11/19-12/21/20 - LIBRARY GAS SVC203659THE GAS COMPANY 202-3004-61100 133.52Telephone - Utilities12/13/20-01/12/21 - MUSUEM PHONE203632FRONTIER COMMUNICATIONS…202-3006-61300 Fund 202 - LIBRARY & MUSEUM FUND Total:197.02 Fund: 212 - SLESA (COPS) FUND 2,296.64COPS Burglary/Theft Preventi…08/27-09/23/20 - BP3 POLICE SERVICE203648RIVERSIDE COUNTY SHERIFF D…212-0000-60179 Fund 212 - SLESA (COPS) FUND Total:2,296.64 Fund: 215 - LIGHTING & LANDSCAPING FUND 36.96Operating Supplies12/18/20 - DISINFECTANT WIPES203655STAPLES ADVANTAGE 215-7004-60420 468.83Electric - Utilities12/28/20 - ELECTRICITY203638IMPERIAL IRRIGATION DIST 215-7004-61116 317.24Electric - Medians - Utilities12/28/20 - ELECTRICITY SERVICE203638IMPERIAL IRRIGATION DIST 215-7004-61117 6,013.23Water - Medians - Utilities12/28/20 - WATER SVC203625COACHELLA VALLEY WATER DI…215-7004-61211 2,199.71Materials/Supplies12/17/20 - FLOOD LIGHTS203669WALTERS WHOLESALE ELECTR…215-7004-60431 617.00Materials/Supplies12/17/20 - 3 INCH BLACK POST CAPS203669WALTERS WHOLESALE ELECTR…215-7004-60431 Fund 215 - LIGHTING & LANDSCAPING FUND Total:9,652.97 Fund: 224 - TUMF FUND 23,100.00TUMF Payable to CVAG11/2020 - TUMF FEE203623COACHELLA VALLEY ASSOC OF…224-0000-20320 Fund 224 - TUMF FUND Total:23,100.00 Fund: 231 - SUCCESSOR AGCY PA 1 RORF 3,816.00Attorney886014 - BOND REFUNDING203651RUTAN & TUCKER 231-9001-60153 Fund 231 - SUCCESSOR AGCY PA 1 RORF Total:3,816.00 Fund: 235 - SO COAST AIR QUALITY FUND 10,190.46CVAG07/01-09/30/20 - 1ST QTR VEHICLE REG …203623COACHELLA VALLEY ASSOC OF…235-0000-60186 Fund 235 - SO COAST AIR QUALITY FUND Total:10,190.46 65 Demand Register Packet: APPKT02639 - JB 01/01/2021 12/30/2020 6:07:53 PM Page 3 of 5 AmountVendor Name Payment Number Description (Item)Account Name Account Number Fund: 241 - HOUSING AUTHORITY 5,500.00Professional Services11/2020 - HOUSING COMPLIANCE AND M…203618CAHA, BECKY 241-9101-60103 576.00Attorney886001 - HOUSING AUTHORITY203651RUTAN & TUCKER 241-9101-60153 Fund 241 - HOUSING AUTHORITY Total:6,076.00 Fund: 247 - ECONOMIC DEVELOPMENT FUND 20,000.00Small Bus.Emer. Econ. Relief P…12/11/20 - COVID-19 EMERG ECON RELIEF203639LAVENDER BISTRO INC.247-0000-60510 10,000.00Small Bus.Emer. Econ. Relief P…12/29/20 - COVID-19 EMERG ECON RELIEF203617BEST BURGERS IN TOWN, INC 247-0000-60510 6,494.43Small Bus.Emer. Econ. Relief P…12/29/20 - COVID-19 EMERG ECON RELIEF203660THE GRILL ON MAIN 247-0000-60510 10,000.00Small Bus.Emer. Econ. Relief P…12/29/20 - COVID-19 EMERG ECON RELIEF203621CITY NAILS 2 247-0000-60510 10,000.00Small Bus.Emer. Econ. Relief P…12/29/20 - COVID-19 EMERG ECON RELIEF203661THE SKIN LOFT 247-0000-60510 Fund 247 - ECONOMIC DEVELOPMENT FUND Total:56,494.43 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS 8,916.41Retention Payable09/16/20 - 2019-09 FINAL RETENTION203633GRANITE CONSTRUCTION CO…401-0000-20600 836.00Construction09/2020 - RESPONSE ONCALL SVCS203654ST. FRANCIS ELECTRIC, LLC 401-0000-60188 -2,662.30Retention Payable11/25/20 - 2020-04 RETENTION NO 2203642ONYX PAVING COMPANY INC.401-0000-20600 53,245.96Construction11/25/20 - 2020-04 PROGRESS PAYMENT …203642ONYX PAVING COMPANY INC.401-0000-60188 -8,925.40Retention Payable11/25/20 - 2017-01 RETENTION NO 1203642ONYX PAVING COMPANY INC.401-0000-20600 178,508.00Construction11/25/20 - 2017-01 PROGRESS PAYMENT …203642ONYX PAVING COMPANY INC.401-0000-60188 1,175.00Design07/07/20 - RANCHO OCOTILLO LANDSCAP…203636HERMANN DESIGN GROUP INC 401-0000-60185 9,252.50Design11/06/20 - SRR LANDSCAPE ARCHITECTUR…203636HERMANN DESIGN GROUP INC 401-0000-60185 5,500.00Construction12/07/20 - 2014-13 SEWER MAINLINE CO…203657SUNRISE GOLF CONSTRUCTION…401-0000-60188 388.87Construction12/21/20 - 2020-03 BID SET CITYWIDE SAF…203645PLANIT REPROGRAPHICS SYST…401-0000-60188 182.19Construction12/15/20 - SAFETY LIGHT PHOTO CELLS203669WALTERS WHOLESALE ELECTR…401-0000-60188 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total:246,417.23 Fund: 502 - INFORMATION TECHNOLOGY 81.64Cable - Utilities12/12/20-01/11/21 - C.Y. CABLE (4080)203662TIME WARNER CABLE 502-0000-61400 2,653.32Machinery & Equipment12/16/20 - WIRELESS ACCESS POINTS203620CDW GOVERNMENT INC 502-0000-80100 Fund 502 - INFORMATION TECHNOLOGY Total:2,734.96 Grand Total:1,588,411.06 66 Demand Register Packet: APPKT02639 - JB 01/01/2021 12/30/2020 6:07:53 PM Page 4 of 5 Fund Summary Fund Expense Amount 101 - GENERAL FUND 1,227,181.71 201 - GAS TAX FUND 253.64 202 - LIBRARY & MUSEUM FUND 197.02 212 - SLESA (COPS) FUND 2,296.64 215 - LIGHTING & LANDSCAPING FUND 9,652.97 224 - TUMF FUND 23,100.00 231 - SUCCESSOR AGCY PA 1 RORF 3,816.00 235 - SO COAST AIR QUALITY FUND 10,190.46 241 - HOUSING AUTHORITY 6,076.00 247 - ECONOMIC DEVELOPMENT FUND 56,494.43 401 - CAPITAL IMPROVEMENT PROGRAMS 246,417.23 502 - INFORMATION TECHNOLOGY 2,734.96 Grand Total:1,588,411.06 Account Summary Account Number Account Name Expense Amount 101-0000-20310 MSHCP Mitigation Fee 12,339.00 101-0000-20981 United Way Deductions 72.00 101-0000-22835 Election Deposit 1,600.00 101-0000-43631 CVMSHCP Admin Fee -123.39 101-1003-60153 Attorney 36,213.44 101-1005-60103 Professional Services 2,550.00 101-1006-60400 Office Supplies 72.17 101-1006-60410 Printing 28.16 101-1007-60403 Citywide Conf Room Suppl…73.98 101-1007-60470 Postage 50.45 101-2001-60109 LQ Police Volunteers 2,039.82 101-2001-60161 Sheriff Patrol 688,683.08 101-2001-60162 Police Overtime 24,942.21 101-2001-60163 Target Team 122,753.07 101-2001-60164 Community Services Offic…57,735.23 101-2001-60166 Gang Task Force 14,102.40 101-2001-60167 Narcotics Task Force 14,102.40 101-2001-60169 Motor Officer 124,370.37 101-2001-60170 Dedicated Sargeants 39,769.60 101-2001-60171 Dedicated Lieutenant 22,187.20 101-2001-60172 Sheriff - Mileage 33,764.63 101-2001-60175 Special Enforcement Funds 1,320.28 101-2002-61100 Gas - Utilities 15.78 101-2002-61101 Electricity - Utilities 650.68 101-2002-61200 Water - Utilities 140.48 101-2002-61304 Mobile/Cell Phones/Satell…226.32 101-2002-61400 Cable - Utilities 131.94 101-3002-60320 Travel & Training 81.25 101-3002-60420 Operating Supplies 275.00 101-3003-60320 Travel & Training 81.25 101-3005-60400 Office Supplies 56.07 101-3005-60423 Supplies-Graffiti and Van…499.00 101-3005-60431 Materials/Supplies 1,428.52 101-3005-61100 Gas-Utilities FB Pool 15.78 101-3005-61203 Water -Eisenhower Park -…118.78 101-3005-61205 Water -Velasco Park - Utili…85.71 101-3005-61209 Water -Community Park -…3,820.34 101-3008-60431 Materials/Supplies 185.77 101-3008-61100 Gas - Utilities 686.62 101-3008-61101 Electricity - Utilities 231.81 101-6002-60450 Advertising 893.20 101-6004-60320 Travel & Training 101.55 101-6006-60125 Temporary Agency Servic…1,144.36 67 Demand Register Packet: APPKT02639 - JB 01/01/2021 12/30/2020 6:07:53 PM Page 5 of 5 Account Summary Account Number Account Name Expense Amount 101-6006-60420 Operating Supplies 60.89 101-7001-60400 Office Supplies 227.70 101-7002-60183 Map/Plan Checking 8,414.00 101-7003-60320 Travel & Training 325.00 101-7006-60144 Contract Traffic Engineer 8,316.00 101-7006-60146 PM 10 - Dust Control 260.86 101-7006-60320 Travel & Training 60.95 201-7003-60429 Traffic Control Signs 253.64 202-3004-61100 Gas - Utilities 63.50 202-3006-61300 Telephone - Utilities 133.52 212-0000-60179 COPS Burglary/Theft Prev…2,296.64 215-7004-60420 Operating Supplies 36.96 215-7004-60431 Materials/Supplies 2,816.71 215-7004-61116 Electric - Utilities 468.83 215-7004-61117 Electric - Medians - Utiliti…317.24 215-7004-61211 Water - Medians - Utilities 6,013.23 224-0000-20320 TUMF Payable to CVAG 23,100.00 231-9001-60153 Attorney 3,816.00 235-0000-60186 CVAG 10,190.46 241-9101-60103 Professional Services 5,500.00 241-9101-60153 Attorney 576.00 247-0000-60510 Small Bus.Emer. Econ. Rel…56,494.43 401-0000-20600 Retention Payable -2,671.29 401-0000-60185 Design 10,427.50 401-0000-60188 Construction 238,661.02 502-0000-61400 Cable - Utilities 81.64 502-0000-80100 Machinery & Equipment 2,653.32 Grand Total:1,588,411.06 Project Account Summary Project Account Key Expense AmountProject Account Name Project Name **None**1,340,045.07**None****None** 141513CT 5,500.00Construction Expense SilverRock Way Infra/Street Improvements 201603D 1,175.00Design Expense La Quinta Landscape Renovation Improvement 201608D 9,252.50Design Expense SilverRock Event Space 201701CT 178,508.00Construction Expense Washington Street at Fred Waring Drive 201701RP -8,925.40Retentions Payable Washington Street at Fred Waring Drive 201909RP 8,916.41Retentions Payable Citywide Miscellaneous ADA Improvements 202003CT 388.87Construction Expense Citywide Public Safety Camera System 202004CT 53,245.96Construction Expense Washington Street Pavement Rehabilitation 202004RP -2,662.30Retention Payable Washington Street Pavement Rehabilitation 2021TMICT 1,018.19Construction Expense FY20/21 Traffic Maintenance Improvements CORONANR 298.76Corona Non Reimbursable Corona Virus Emergency Response STVRE 1,650.00Short Term Vacation Rental Expense Short Term Vacation Rental Tracking Grand Total:1,588,411.06 68 City of La Quinta Bank Transactions 12/05 – 12/31/2020 Wire Transaction Listed below are the wire transfers from 12/05 – 12/31/2020 Wire Transfers: 12/08/2020 - WIRE TRANSFER - LANDMARK 149,832.20$ 12/08/2020 - WIRE TRANSFER - PERS 114,980.43$ 12/08/2020 - WIRE TRANSFER - AMERICAN FIDELITY 3,087.10$ 12/09/2020 - WIRE TRANSFER - AMERICAN FIDELITY 1,196.80$ 12/09/2020 - WIRE TRANSFER - TEXAS LIFE INSURANCE 816.60$ 12/11/2020 - WIRE TRANSFER - PERS 38,868.08$ 12/11/2020 - WIRE TRANSFER - ICMA 4,725.29$ 12/11/2020 - WIRE TRANSFER - LQCEA 423.00$ 12/16/2020 - WIRE TRANSFER - STATE OF CALIFORNIA 5,146,500.00$ 12/18/2020 - WIRE TRANSFER - ICMA 7,500.00$ 12/22/2020 - WIRE TRANSFER - LANDMARK 165,833.62$ 12/24/2020 - WIRE TRANSFER - CALPERS 39,353.14$ 12/24/2020 - WIRE TRANSFER - ICMA 4,725.29$ 12/24/2020 - WIRE TRANSFER - LQCEA 441.00$ 12/30/2020 - WIRE TRANSFER - ICMA 10,792.25$ TOTAL WIRE TRANSFERS OUT 5,689,074.80$ ATTACHMENT 2 69 City of La Quinta Purchase Orders 10/01/2020 – 12/31/2020 Purchase Orders Listed below are Purchase Orders issued from 10/01/2020 – 12/31/2020 with a value between $25,000 and $50,000. Purchase Orders over $50,000 are approved by City Council on a case by case basis. P.O Number Amount Chevrolet Cadillac 2021-0127 47,794.81$ Emergency Management Vehicle PurposeVendor ATTACHMENT 3 70 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED OCTOBER 31, 2020 RECOMMENDATION Receive and file revenue and expenditure report dated October 31, 2020. EXECUTIVE SUMMARY •The report summarizes the City’s period and year-to-date (YTD) revenues and expenditures for October 2020 (Attachment 1). •These reports are also reviewed by the Financial Advisory Commission. FISCAL IMPACT – None BACKGROUND/ANALYSIS Below is a summary of the column headers used on the Revenue and Expenditure Summary Reports: Original Total Budget – represents revenue and expenditure budgets the Council adopted in June 2020 for fiscal year 2020/21. Current Total Budget – represents original adopted budgets plus any Council approved budget amendments from throughout the year. The 2019/20 operating and Capital Improvement Project carryovers to 2020/21 have been added to the current budget. Period Activity – represents actual revenues received and expenditures outlaid in the reporting month. Fiscal Activity – represents actual revenues received and expenditures outlaid YTD. Variance Favorable/(Unfavorable) - represents the dollar difference between YTD collections/expenditures and the current budgeted amount. Percent Used – represents the percentage activity as compared to budget YTD. CONSENT CALENDAR ITEM NO. 5 71 The revenue report includes revenues and transfers into funds from other funds (income items). Revenues are not received uniformly throughout the year, resulting in peaks and valleys. For example, large property tax payments are usually received in December and May. Similarly, Redevelopment Property Tax Trust Fund payments are typically received in January and June. Any timing imbalance of revenue receipts versus expenditures is funded from the City’s cash flow reserve. The expenditure report includes expenditures and transfers out to other funds. Unlike revenues, expenditures are more likely to be consistent from month to month. However, large debt service payments or CIP expenditures can cause swings. Prepared by: Rosemary Hallick, Financial Services Analyst Approved by: Karla Romero, Finance Director Attachment: 1. Revenue and Expenditure Report for October 31, 2020 MTD YTD YTD Percent of Budget General Fund 3,966,946$ 7,852,199$ 15.37% All Funds 4,968,301$ 14,403,776$ 8.75% MTD YTD YTD Percent of Budget General Fund 2,499,060$ 7,020,363$ 10.83% Payroll - General Fund 853,880$ 3,396,786$ 32.53% All Funds 6,293,959$ 30,542,972$ 16.68% October Expenditures October Revenues General Fund Non-General Fund Measure G Sales Tax 1,097,718$ County Sales Tax (Measure A)292,273$ Sales Tax 892,482$ Gas Tax 152,780$ Transient Occupancy (Hotel) Tax 707,615$ Housing Authority Deed Repayments 132,235$ Property Tax 425,843$ CVAG Capital Improvement Program (CIP) Funding(1)116,294$ State Government (CARES distribution)251,018$ SilverRock Greens Fees 99,445$ General Fund Non-General Fund Sheriff Contract (August)1,216,223$ CIP-Construction(2)2,736,255$ Animal Shelter Contract Service 52,024$ SilverRock Maintenance 219,790$ Greater Palm Springs Convention Bureau 44,842$ Small Business Economic Relief 156,475$ Contract Legal Services 39,091$ Lighting & Landscape Maintenance 57,510$ Marketing and Tourism Promotions 37,294$ CIP-Professional Services (3)53,968$ (3) CIP Professional Services: Consulting expenses associated with multiple ongoing capital improvement projects. (2) CIP Construction: Village Complete Streets, Eisenhower Drive drainage, SilverRock Way street improvement and event site projects, and Avenida Bermudas ADA improvements. Top Five Revenue/Income Sources for October Top Five Expenditures/Outlays for October (1)CVAG CIP Funding: Represents the Coachella Valley Association of Governments' (CVAG) contribution towards the Washington St reet and Fred Waring triple left turn lanes capital project. 72 For Fiscal: 2020/21 Period Ending: 10/31/2020 Revenue Summary Fiscal Activity Variance Favorable (Unfavorable)Fund Period Activity Current Total Budget Original Total Budget Percent Used 101 - GENERAL FUND 7,852,1993,966,94650,726,100 51,076,100 -43,223,901 15.37 % 201 - GAS TAX FUND 460,261152,7801,778,400 1,778,400 -1,318,139 25.88 % 202 - LIBRARY & MUSEUM FUND -11,464872,808,500 2,808,500 -2,819,964 0.41 % 203 - PUBLIC SAFETY FUND (MEASURE G)-1,924010,000 10,000 -11,924 19.24 % 210 - FEDERAL ASSISTANCE FUND -200141,900 141,900 -141,920 0.01 % 212 - SLESA (COPS) FUND 64,76965,060101,000 101,000 -36,231 64.13 % 215 - LIGHTING & LANDSCAPING FUND 24,80425,8381,877,000 1,877,000 -1,852,196 1.32 % 220 - QUIMBY FUND -2,481080,000 80,000 -82,481 3.10 % 221 - AB 939 - CALRECYCLE FUND 7,4406,22176,000 76,000 -68,560 9.79 % 223 - MEASURE A FUND 290,329292,2731,319,000 1,319,000 -1,028,671 22.01 % 224 - TUMF FUND -376000 -376 0.00 % 225 - INFRASTRUCTURE FUND -310200200 -231 15.38 % 226 - EMERGENCY MANAGEMENT PERFORMANCE GRANT (EMPG)-11012,100 12,100 -12,111 0.09 % 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP)3,1943,1945,000 5,000 -1,806 63.88 % 230 - CASp FUND, AB 1379 5,36598018,200 18,200 -12,835 29.48 % 231 - SUCCESSOR AGCY PA 1 RORF -17,321020,539,264 20,539,264 -20,556,585 0.08 % 235 - SO COAST AIR QUALITY FUND -37053,000 53,000 -53,037 0.07 % 237 - SUCCESSOR AGCY PA 1 ADMIN -298013,505 13,505 -13,803 2.21 % 241 - HOUSING AUTHORITY 1,340,441157,125513,300 1,715,756 -375,315 78.13 % 243 - RDA LOW-MOD HOUSING FUND -4,181035,000 35,000 -39,181 11.95 % 247 - ECONOMIC DEVELOPMENT FUND -6,543040,000 540,000 -546,543 1.21 % 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)34,4480200,000 200,000 -165,552 17.22 % 250 - TRANSPORTATION DIF FUND 112,15333,239380,000 380,000 -267,847 29.51 % 251 - PARKS & REC DIF FUND 51,72016,906304,000 304,000 -252,280 17.01 % 252 - CIVIC CENTER DIF FUND 29,46110,128110,000 110,000 -80,539 26.78 % 253 - LIBRARY DEVELOPMENT DIF 9,5013,22945,000 45,000 -35,499 21.11 % 254 - COMMUNITY & CULTURAL CENTERS DIF 16,9798,47516,500 16,500 479 102.90 % 255 - STREET FACILITY DIF FUND 1,885-11617,000 17,000 -15,115 11.09 % 256 - PARK FACILITY DIF FUND 311-407,100 7,100 -6,789 4.38 % 257 - FIRE PROTECTION DIF 10,2102,88855,500 55,500 -45,290 18.40 % 270 - ART IN PUBLIC PLACES FUND 18,2963,252111,000 111,000 -92,704 16.48 % 275 - LQ PUBLIC SAFETY OFFICER -7502,600 2,600 -2,675 2.90 % 299 - INTEREST ALLOCATION FUND 672,04171,02800 672,041 0.00 % 310 - LQ FINANCE AUTHORITY DEBT SERVICE 001,100 1,100 -1,100 0.00 % 401 - CAPITAL IMPROVEMENT PROGRAMS 2,677,330116,29419,058,300 73,035,830 -70,358,500 3.67 % 405 - SA PA 1 CAPITAL IMPRV FUND -9,8880100,000 100,000 -109,888 9.89 % 501 - FACILITY & FLEET REPLACEMENT -5,3110902,500 902,500 -907,811 0.59 % 502 - INFORMATION TECHNOLOGY 4,1091,2141,721,500 1,721,500 -1,717,391 0.24 % 503 - PARK EQUIP & FACILITY FUND -5,7920245,000 245,000 -250,792 2.36 % 504 - INSURANCE FUND 3,9674,000928,500 928,500 -924,533 0.43 % 601 - SILVERROCK RESORT 522,167109,4083,882,100 3,882,100 -3,359,933 13.45 % 602 - SILVERROCK GOLF RESERVE -83104,500 4,500 -5,331 18.46 % 760 - SUPPLEMENTAL PENSION PLAN -16306,500 6,500 -6,663 2.51 % 761 - CERBT OPEB TRUST 71,453060,000 60,000 11,453 119.09 % 762 - PARS PENSION TRUST 185,692-82,110300,000 300,000 -114,308 61.90 % Report Total:4,968,301 14,403,776108,606,169 164,636,155 -150,232,379 8.75 % ATTACHMENT 1 Accounts are subject to adjusting entries and audit. The City's Comprehensive Annual Financial Report (CAFR), published annually in December, is the best resource for all final audited numbers. 73 For Fiscal: 2020/21 Period Ending: 10/31/2020 Expenditure Summary Fiscal Activity Variance Favorable (Unfavorable)Fund Period Activity Current Total Budget Original Total Budget Percent Used 101 - GENERAL FUND 7,020,3632,499,06047,911,600 64,806,183 57,785,820 10.83 % 201 - GAS TAX FUND 176,37178,9031,775,300 2,288,769 2,112,398 7.71 % 202 - LIBRARY & MUSEUM FUND 103,25932,3841,715,100 2,295,100 2,191,841 4.50 % 203 - PUBLIC SAFETY FUND (MEASURE G)001,000,000 1,000,000 1,000,000 0.00 % 210 - FEDERAL ASSISTANCE FUND 00141,900 315,767 315,767 0.00 % 212 - SLESA (COPS) FUND 6,8186,639100,000 100,000 93,182 6.82 % 215 - LIGHTING & LANDSCAPING FUND 480,038147,6501,876,600 2,126,600 1,646,562 22.57 % 220 - QUIMBY FUND 0002,781,625 2,781,625 0.00 % 221 - AB 939 - CALRECYCLE FUND 200-1,800100,000 100,000 99,800 0.20 % 223 - MEASURE A FUND 001,263,900 2,455,084 2,455,084 0.00 % 225 - INFRASTRUCTURE FUND 00022,618 22,618 0.00 % 226 - EMERGENCY MANAGEMENT PERFORMANCE GRANT (EMPG)9,750012,000 12,000 2,250 81.25 % 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP)005,000 5,000 5,000 0.00 % 230 - CASp FUND, AB 1379 004,400 4,400 4,400 0.00 % 231 - SUCCESSOR AGCY PA 1 RORF 13,302,07508,405,468 8,405,468 -4,896,607 158.26 % 235 - SO COAST AIR QUALITY FUND 14,16317242,200 42,200 28,038 33.56 % 237 - SUCCESSOR AGCY PA 1 ADMIN 1,650013,505 13,505 11,855 12.22 % 241 - HOUSING AUTHORITY 165,89655,647822,300 1,143,062 977,166 14.51 % 243 - RDA LOW-MOD HOUSING FUND 00250,000 250,000 250,000 0.00 % 244 - HOUSING GRANTS (Multiple)6,497000 -6,497 0.00 % 247 - ECONOMIC DEVELOPMENT FUND 524,337207,10610,000 1,461,400 937,063 35.88 % 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 2016)618,00006,185,000 6,185,000 5,567,000 9.99 % 250 - TRANSPORTATION DIF FUND 400,00101,293,000 1,957,670 1,557,669 20.43 % 251 - PARKS & REC DIF FUND 000959,713 959,713 0.00 % 253 - LIBRARY DEVELOPMENT DIF 0030,000 30,000 30,000 0.00 % 254 - COMMUNITY & CULTURAL CENTERS DIF 000101,639 101,639 0.00 % 256 - PARK FACILITY DIF FUND 0005,600 5,600 0.00 % 270 - ART IN PUBLIC PLACES FUND 24,33312,138110,000 710,700 686,367 3.42 % 310 - LQ FINANCE AUTHORITY DEBT SERVICE 001,100 1,100 1,100 0.00 % 401 - CAPITAL IMPROVEMENT PROGRAMS 5,679,5382,873,20519,058,300 69,501,724 63,822,186 8.17 % 405 - SA PA 1 CAPITAL IMPRV FUND 0005,539,155 5,539,155 0.00 % 501 - FACILITY & FLEET REPLACEMENT 94,90014,405902,500 1,084,464 989,564 8.75 % 502 - INFORMATION TECHNOLOGY 456,89431,6061,684,200 1,924,200 1,467,306 23.74 % 503 - PARK EQUIP & FACILITY FUND 6770595,000 682,986 682,310 0.10 % 504 - INSURANCE FUND 508,652160827,500 827,500 318,848 61.47 % 601 - SILVERROCK RESORT 916,704332,0103,881,500 3,881,500 2,964,796 23.62 % 760 - SUPPLEMENTAL PENSION PLAN 12,833012,850 12,850 17 99.87 % 761 - CERBT OPEB TRUST 38101,500 1,500 1,119 25.39 % 762 - PARS PENSION TRUST 18,6444,67552,000 52,000 33,356 35.85 % Report Total:6,293,959 30,542,972100,083,723 183,088,082 152,545,110 16.68 % Accounts are subject to adjusting entries and audit. The City's Comprehensive Annual Financial Report (CAFR), published annually in December, is the best resource for all final audited numbers. 74 Fund #Name Notes 101 General Fund The primary fund of the City used to account for all revenue and expenditures of the City; a broad range of municipal activities are provided through this fund. 201 Gas Tax Fund Gasoline sales tax allocations received from the State which are restricted to street-related expenditures. 202 Library and Museum Fund Revenues from property taxes and related expenditures for library and museum services. 203 Public Safety Fund General Fund Measure G sales tax revenue set aside for public safety expenditures. 210 Federal Assistance Fund Community Development Block Grant (CDBG) received from the federal government and the expenditures of those resources. 212 SLESF (COPS) Fund Supplemental Law Enforcement Services Funds (SLESF) received from the State for law enforcement activities. Also known as Citizen's Option for Public Safety (COPS). 215 Lighting & Landscaping Fund Special assessments levied on real property for city-wide lighting and landscape maintenance/improvements and the expenditures of those resources. 217 Development Agreement Revenue and Expenditures related to development agreement for Village. 220 Quimby Fund Developer fees received under the provisions of the Quimby Act for park development and improvements. 221 AB939 Fund/Cal Recycle Franchise fees collected from the city waste hauler that are used to reduce waste sent to landfills through recycling efforts. Assembly Bill (AB) 939. 223 Measure A Fund County sales tax allocations which are restricted to street-related expenditures. 224 TUMF Fund Developer-paid Transportation Uniform Mitigation Fees (TUMF) utilized for traffic projects in Riverside County. 225 Infrastructure Fund Developer fees for the acquisition, construction or improvement of the City’s infrastructure as defined by Resolution 226 Emergency Mgmt. Performance Grant (EMPG) Federal Emergency Management Agency (FEMA) grant for emergency preparedness. 227 State Homeland Security Programs (SHSP) Federal Emergency Management Agency (FEMA) grant for emergency preparedness. 230 CASP Fund, AB1379 / SB1186 Certified Access Specialist (CASp) program fees for ADA Accessibility Improvements; derived from Business License renewals. Assembly Bill (AB) 1379 and Senate Bill (SB) 1186. 231 Successor Agency PA 1 RORF Fund Successor Agency (SA) Project Area (PA) 1 Redevelopment Obligation Retirement Fund (RORF) for Redevelopment Property Tax Trust Fund (RPTTF) taxes received for debt service payments on recognized obligations of the former Redevelopment Agency (RDA). 235 SO Coast Air Quality Fund (AB2766, PM10)Contributions from the South Coast Air Quality Management District. Uses are limited to the reduction and control of airborne pollutants. Assembly Bill (AB) 2766. 237 Successor Agency PA 1 Admin Fund Successor Agency (SA) Project Area (PA) 1 for administration of the Recognized Obligation Payment Schedule (ROPS) associated with the former Redevelopment Agency (RDA). 241 Housing Authority Activities of the Housing Authority which is to promote and provide quality affordable housing. 243 RDA Low-Moderate Housing Fund Activities of the Housing Authority which is to promote and provide quality affordable housing. Accounts for RDA loan repayments (20% for Housing) and housing programs,. 244 Housing Grants Activites related Local Early Action Planning (LEAP) and SB2 grants for housing planning and development. 247 Economic Development Fund Proceeds from sale of City-owned land; transferred from General Fund for future economic development. 248 SA 2004 LO/MOD Bond Fund Successor Agency (SA) low/moderate housing fund; 2004 bonds refinanced in 2014; for Washington Street Apartment rehabilitation only. 249 SA 2011 Low/Mod Bond Fund Successor Agency (SA) low/moderate housing fund; 2011 bonds refinanced in 2016. 250 Transportation DIF Fund Developer impact fees collected for specific public improvements - transportation related. 251 Parks & Rec. DIF Fund Developer impact fees collected for specific public improvements - parks and recreation. 252 Civic Center DIF Fund Developer impact fees collected for specific public improvements - Civic Center. 253 Library Development DIF Fund Developer impact fees collected for specific public improvements - library. 254 Community Center DIF Fund Developer impact fees collected for specific public improvements - community center. 255 Street Facility DIF Fund Developer impact fees collected for specific public improvements - streets. 256 Park Facility DIF Fund Developer impact fees collected for specific public improvements - parks. 257 Fire Protection DIF Fund Developer impact fees collected for specific public improvements - fire protection. 270 Art In Public Places Fund Developer fees collected in lieu of art placement; utilized for acquisition, installation and maintenance of public artworks. 275 LQ Public Safety Officer Fund Annual transfer in from General Fund; distributed to public safety officers disabled or killed in the line of duty. 299 Interest Allocation Fund Interest earned on investments. 310 LQ Finance Authority Debt Service Fund Accounted for the debt service the Financing Authority’s outstanding debt and any related reporting requirements. This bond was fully paid in October 2018. 401 Capital Improvement Program Fund Planning, design, and construction of various capital projects throughout the City. 405 SA PA 1 Capital Improvement Fund Successor Agency (SA) Project Area (PA) 1 bond proceeds restricted by the bond indenture covenants. Used for SilverRock infrastructure improvements. 501 Equipment Replacement Fund Internal Service Fund for vehicles, heavy equipment, and related facilities. 502 Information Technology Fund Internal Service Fund for computer hardware and software and phone systems. 503 Park Equipment & Facility Fund Internal Service Fund for park equipment and facilities. 504 Insurance Fund Internal Service Fund for city-wide insurance coverages. 601 SilverRock Resort Fund Enterprise Fund for activities of the city-owned golf course. 602 SilverRock Golf Reserve Fund Enterprise Fund for golf course reserves for capital improvements. 735 97-1 Agency Redemption Fund To account for sewer improvement assessments. 760 Supplemental Pension Plan (PARS Account) Supplemental pension savings plan for excess retiree benefits to general employees of the City. 761 Other Post Benefit Obligation Trust (OPEB) For retiree medical benefits and unfunded liabilities. 762 Pension Trust Benefit (PARS Account)For all pension-related benefits and unfunded liabilities. Fund Descriptions 75 76 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: EXCUSE ABSENCE FOR PLANNING COMMISSIONER MCCUNE FROM THE NOVEMBER 24, 2020 PLANNING COMMISSION MEETING RECOMMENDATION Excuse absence for Commissioner Kevin McCune from the November 24, 2020 Planning Commission meeting. EXECUTIVE SUMMARY On November 20, 2020, Commissioner McCune advised staff that he would be absent from the November 24, 2020 Planning Commission meeting as he would be traveling at that time with no access to Zoom. Commissioner McCune has no excused or unexcused absences for fiscal year 2020/21. FISCAL IMPACT No meeting attendance compensation is paid to absent members. BACKGROUND/ANALYSIS The Municipal Code states: “If any member of a board, commission or committee absents him/herself from two consecutive regular meetings, or absents him/herself from a total of three regular meetings within any fiscal year, his/her office shall become vacant and shall be filled as any other vacancy. A board, commission or committee member may request advance permission from the city council to be absent at one or more regular meetings due to extenuating circumstances, and/or may request the city council to excuse an absence after-the-fact where such extenuating circumstances prevented the member from seeking advance permission to be absent. If such permission or excuse is granted by the city council, the absence shall not be counted toward the above-stated limitations on absences.” ALTERNATIVES Council may deny this request, which would result in the absence being counted toward the Commissioner’s limitation on absences as noted above. Prepared by: Monika Radeva, City Clerk Approved by: Jon McMillen, City Manager CONSENT CALENDAR ITEM NO. 6 77 78 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: ACCEPT OFF-SITE AND ON-SITE IMPROVEMENTS ASSOCIATED WITH PARCEL MAP NO. 37683, RESIDENCE INN BY MARRIOTT, LOCATED SOUTH OF HIGHWAY 111 AND NORTH OF VISTA CORALINA LANE RECOMMENDATION Accept the off-site and on-site improvements associated with Parcel Map No. 37683, Residence Inn by Marriott; authorize staff to release performance securities upon receipt of warranty security for the off-site improvements and execution of Covenant Affecting Development and Use of Property by and between the City and Developer; and direct staff to release the labor and materials security 90 days after City Council acceptance of the improvements. EXECUTIVE SUMMARY •Residence Inn by Marriott hotel is located south of Highway 111 and north of Vista Coralina Lane (Attachment 1). •LQ Hospitality Group, LLC (Developer) has requested release of the performance, labor and materials securities. •Since all required off-site and on-site improvements have been completed, staff recommends acceptance, and release of the performance, labor and materials securities. FISCAL IMPACT – None. BACKGROUND/ANALYSIS The Developer has completed all off-site and on-site improvements required by Parcel Map No. 37683 except the reciprocal access to the adjacent property to the east on Komar Desert Center’s side. The completed improvements include grading, pavement, curb and gutter, curb ramps, signing and striping, storm drains, catch basins, water and sewer improvements, landscaping, and survey monumentation. Staff inspected the completed improvements and verified they meet City-approved plans and standards. Parcel Map No. 37683 was subdivided into two parcels. One parcel is occupied by the Residence Inn by Marriott hotel and the other parcel is retained by the City for future development. Staff has determined that the reciprocal access between the hotel and Komar Desert Center can be postponed as long as the CONSENT CALENDAR ITEM NO. 7 79 City-owned parcel remains vacant and unimproved. The Covenant Affecting Development and Use of Property will require the future developer of the City- owned parcel to obtain approval from Komar Desert Center to complete the reciprocal access on their side prior to development of the City-owned parcel. ALTERNATIVES Accepting improvements is a ministerial action necessary for the release of the improvement securities. Since the improvements have been inspected and meet City standards, staff does not recommend an alternative action. Prepared by: Amy Yu, Associate Engineer Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer Attachment: 1. Vicinity Map 80 V I C I N I T Y M A P NOT TO SCALE ATTACHMENT 1 PARCEL MAP NO. 37683 AVE 48 81 82 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: APPROVE UTILITY AGREEMENT WITH THE CITY OF LA QUINTA AND THE IMPERIAL IRRIGATION DISTRICT FOR THE DUNE PALMS ROAD BRIDGE PROJECT 2011-05/111205 FOR RELOCATION AND THE UNDERGROUNDING OF EXISTING ELECTRICAL FACILITIES RECOMMENDATION Approve Utility Agreement with the City of La Quinta and the Imperial Irrigation District for the Dune Palms Road Bridge Project to address relocation and undergrounding of existing electrical facilities; and authorize the City Manager to approve minor revisions to and execute the Agreement. EXECUTIVE SUMMARY •The Dune Palms Road Bridge Project (Project) (Attachment 1) will replace the existing low water crossing with an all-weather access bridge on Dune Palms Road at the Coachella Valley Storm Water Channel (CVSWC). •A Utility Agreement (Agreement) (Attachment 2) is proposed between the City of La Quinta (City) and the Imperial Irrigation District (IID) to address the relocation and undergrounding of existing electrical facilities in conflict with the Project. •The Agreement outlines the City’s and IID’s facility relocation responsibilities for the Project based upon prior rights determinations and the betterment of undergrounding the existing overhead system. FISCAL IMPACT The Project is currently estimated to cost $24,189,652. Staff is working with Caltrans, Coachella Valley Association of Governments (CVAG) and the utilities to finalize participating and non-participating contributions to the Project. Staff will present the updated budget and funding sources in the upcoming Capital Improvement Program (CIP) for Council review in March. The following represents the cost share breakdown of estimated costs: Agency Cost Share La Quinta $430,180 IID $407,610 CONSENT CALENDAR ITEM NO. 8 83 Total Estimated Cost $837,790 BACKGROUND/ANALYSIS The Project will construct an all-weather access bridge on Dune Palms Road at the CVSWC that requires relocation of electrical facilities. The City has senior rights; however, the City has requested IID underground the conflicting facilities rather than relocating them from the existing overhead condition to a new overhead condition. Undergrounding IID’s conflicting facilities is considered a “betterment condition” and is estimated to cost $837,790. The City has also agreed to a 50% cost share ($151,230) of a temporary Shoo Fly, a detour bridge option. The total City cost share for the undergrounding and temporary Shoo fly is estimated to be $430,180. IID’s estimated liability to relocate from overhead to a new overhead is $407,610. IID will contribute this amount toward the betterment condition of undergrounding the facilities. IID is anticipated to approve the Agreement in February 2021. The project development process is underway. The environmental document is complete, and the plans, specifications and estimates are approximately 98% complete. The right of way acquisition and utility clearance phase is approximately 90% complete. ALTERNATIVES No alternative is recommended. The Utility Agreement is required to certify right-of-way. Prepared by: Julie Mignogna, Management Analyst Approved by: Bryan McKinney, Public Works Director/City Engineer Attachments: 1.Vicinity Map 2.IID Utility Agreement 84 Dune Palms Bridge PROJECT LOCATION HIGHWAY 111 Vicinity Map AVENUE 48 ATTACHMENT 1 85 86 Page 1 of 6 UTILITY AGREEMENT CITY OF LA QUINTA DISTRICT 08 COUNTY Riverside ROUTE POST MILE EA PROJECT # 2011-05 FEDERAL AID NUMBER BR-NBIL (537) OWNER’S PLAN NUMBER FEDERAL PARTICIPATION On the project YES NO On the Utilities YES NO UTILITY AGREEMENT NO. IID 1903 DATE The City of La Quinta, hereinafter referred to as “CITY”, intends to construct a new bridge on Dune Palms Road spanning the Coachella Valley Stormwater Channel (CVSC). In addition to the bridge, street improvements and other ancillary improvements will be part of the construction work (the “Project”). The CITY intends to replace the existing low water crossing with a 480-foot-long and 86-foot-wide four span bridge. The project includes reconstruction of the north and south bridge approaches to accommodate the new roadway profile, slope protection at the northeast and southeast corners of the bridge, bridge railing, utility relocation, and existing roadway modifications on the north and south sides of the channel. Imperial Irrigation District hereinafter referred to as “OWNER”, owns and maintains an overhead electrical distribution system, and appurtenant facilities, located within the Dune Palms Road project corridor which conflict with the Project (CONFLICTING FACILITIES), and are located within the Project limits from stations 11+20 to 27+15. The Project will require relocation of the CONFLICTING FACILITIES (the “Work”) as shown on the OWNER’s approved plans attached hereto as Exhibit “A” and incorporated herein by reference. It is hereby mutually agreed between CITY and OWNER as follows: I.WORK TO BE PERFORMED BY BOTH OWNER AND CITY’S CONTRACTOR PER OWNER’S PLAN In accordance with Notice to Owner No. __ dated _________________, OWNER shall relocate its existing overhead electrical distribution system, and appurtenant facilities. All work shall be performed substantially in accordance with OWNER’s Plan No. ____, dated ___________, consisting of ________ sheets, a copy of which is on file at the CITY. Deviations from the OWNER’s plan described above initiated by either the CITY or OWNER, shall be agreed upon by both parties hereto under a Revised Notice to Owner. Such Revised Notices to Owner, approved by the CITY and agreed to/acknowledged by OWNER, will constitute an approved revision of the OWNER’s plan described above and are hereby made a part hereof. No work under said deviation shall commence prior to written execution by the OWNER of the Revised Notice to Owner. Changes in the scope of work will require an amendment to this Agreement in addition to the revised “Notice to Owner.” It is mutually agreed that the existing overhead electrical system from station 11+20 to 27+15 will be undergrounded. ATTACHMENT 2 87 UTILITY AGREEMENT (Cont.)Page 2 of 7 UTILITY AGREEMENT NO. IID 1903 II.LIABILITY FOR WORK 1.OWNERS’s Expense – (Encroachment Permit – OWNER Estimated Share $407,610) CITY has Senior Rights, subsequently OWNER has 100% liability for relocating its existing overhead system and reposition the poles outside of the proposed roadway area from north of the Channel to Highway 111. The estimated cost of relocating OWNER’S conflicting facilities from overhead to overhead is $558,840. However, CITY previously agreed to a 50% cost share ($151,230) of the temporary Shoo Fly. Subsequently, the OWNER’S estimated liability to relocate from overhead to overhead is estimated to be $407,610. CITY has requested OWNER underground the conflicting facilities rather than relocating from the existing overhead condition to a new overhead condition. Undergrounding OWNER’S conflicting facilities is considered a “betterment condition” and is estimated to cost $837,790. Considering OWNER’S estimated liability to relocate from overhead to overhead in the estimated amount of $407,610, OWNER agrees to contribute the estimated amount of $407,610 to toward the betterment condition. 2.CITY Liability (Undergrounding “Betterment” – CITY Estimated Share $430,180) CITY has requested OWNER underground the conflicting facilities rather than relocating from the existing overhead condition to a new overhead condition. Undergrounding OWNER’S conflicting facilities is considered a “betterment condition” and is estimated to cost $837,790. Considering OWNER’S estimated liability to relocate from overhead to overhead in the estimated amount of $407,610, CITY agrees to contribute the difference between the overhead to overhead and the undergrounding betterment in the estimated amount of $430,180. III.PERFORMANCE OF WORK OWNER shall prepare the Plans, Specifications and Estimates (PS&E) for the relocation of the CONFLICTING FACILITIES, including the temporary Shoo Fly. PS&E shall be prepared in accordance with the Standard Plans and Specifications for Public Works Construction, the standards, design criteria and practices of the OWNER, and all applicable laws and regulations. The PS&E shall include relocation of the CONFLICTING FACILITIES to such location as shall be agreed to by CITY and OWNER. To the extent not already covered in the environmental processing for the Project, CITY shall satisfy the requirements of the California Environmental Quality Act (CEQA) and satisfy the requirements of the National Environmental Protection Act (NEPA) arising out of or in connection with the relocation of the CONFLICTING FACILITIES. CITY shall prepare the bid documents for the improvements to be constructed as part of the Project, and for the Work. CITY shall keep OWNER apprised of the procurement schedule. 88 UTILITY AGREEMENT (Cont.)Page 3 of 7 UTILITY AGREEMENT NO. IID 1903 CITY shall include the following in the bid documents, and in the resulting Construction Contract entered into by the CITY: (a)OWNER shall be named as an obligee under any labor and materials payment bonds and contract performance bonds for the relocation of the CONFLICTING FACILITIES. (b) OWNER, its officers, directors, administrators, representatives, consultants, agents and employees (OWNER Indemnitees) shall be named as additional insureds on any general insurance policy required by CITY. (c) OWNER Indemnitees shall be named indemnified parties under all indemnifications, hold harmless provisions, waivers and releases in favor of CITY. (d) OWNER shall be entitled to all warranties, guarantees, and post completion bonds with respect to the relocated CONFLICTING FACILITIES as CITY is entitled to for the remaining portion of the Project. The Work shall be transferred to OWNER free of all liens and encumbrances. (e)CITY will include trenching, conduit, conduit encasement, structure placement, backfill and compaction, trench repair, and bridge hanger assemblies for the undergrounded electrical system as part of the CITY’S Highway Construction Contract. CITY will include the work: 1) along the east side of Dune Palms Road between stations 24+50 to 27+15 to provide electrical services for the existing mobile home service line along with electrical needs for the bridge project; and 2) along the west side of Dune Palms from station 13+40 to 25+65, a crossing from the west side to the east side of Dune Palms between stations 25+65 to 26+55 and along the east side from station 26+55 to 27+15 for the primary electrical system in the area. OWNER shall have access to all phases of the work being performed for the OWNER in accordance with the specifications contained in the highway contract. Upon completion of the work performed by the CITY, OWNER agrees to accept ownership and maintenance of the constructed facilities. (f)OWNER will construct or cause the construction of the placement of all conductors, temporary poles, and any other necessary electrical equipment and connections for the Temporary Shoo Fly and permanent underground system between station 11+20 to 27+15. (g)CITY shall issue OWNER an encroachment permit for the applicable relocated CONFLICTING FACILITIES which shall be within CITY’s right of way. CITY shall use its standard form encroachment permit with such changes as CITY reasonably considers necessary for the issuance thereof. (h)OWNER is responsible for and shall obtain any required construction and permanent encroachment permits from the Coachella Valley Water District (CVWD) to cross the stormwater channel for both the temporary Shoo Fly and permanent crossing with the CITY’S bridge structure. 89 UTILITY AGREEMENT (Cont.)Page 4 of 7 UTILITY AGREEMENT NO. IID 1903 OWNER shall cooperate with CITY in any CEQA and NEPA environmental approval process and resultant environmental conditions of approval. CITY and OWNER shall each ensure that the Work each performs hereunder is completed in strict accordance with the Plans and in accordance with the laws, rules and regulations of all governmental bodies and agencies having jurisdiction over the Work. OWNER shall have access to all phases of the Work to be performed by CITY, as described in Section 1 above, for the purpose of inspection to ensure that the Work is in accordance with the Plans, and with the specifications for the Work contained in the Construction Contract; however, all questions regarding the Work being performed will be directed to CITY’s Resident Engineer for evaluation and final disposition. All connections of the relocated CONFLICTING FACILITIES to the OWNER’s existing facilities shall be performed by OWNER’s employees, contractors or agents, and CITY shall provide at least fifteen (15) days written notice to schedule said connections. CITY shall provide OWNER with a weekly written progress report for the construction of the Work during the progress of construction of same. CITY shall provide OWNER with a 15-day construction window to place a temporary Shoo Fly across the channel between stations 13+50 to 27+15 along the east side. IV.PAYMENT FOR WORK CITY and OWNER agree to share in the cost to underground the overhead electrical distribution system from stations 11+20 to 27+15, and for the placement of the temporary Shoo Fly across the channel between stations 13+50 to 27+15 along the east side of Dune Palms Road, as defined in Section II. Liability for Work. CITY shall provide OWNER with a detailed schedule of actual cost values for the work performed by CITY contractor; and OWNER shall provide CITY with a detailed schedule of actual cost values for work performed by OWNER. OWNER agrees to reimburse CITY for costs in excess of its estimated liability as defined in Section II. Liability for Work. It is understood and agreed that the CITY will not pay for any betterment or increase in capacity of OWNER’s facilities in the new location and that OWNER shall give credit to the CITY against the identified CITY’s estimated cost for the salvage value of any material or parts salvaged and retained or sold by OWNER. In any event the final bill exceeds 125% of the estimated cost of this Agreement, for either CITY or OWNER, an Amended Agreement shall be executed by the parties to this Agreement prior to the payment of the CITY or OWNER’s final bill. All increases in costs require the prior written approval of the CITY. 90 UTILITY AGREEMENT (Cont.)Page 5 of 7 UTILITY AGREEMENT NO. IID 1903 Detailed records from which the billing is compiled shall be retained by the CITY and OWNER for a period of three years from the date of final payment and will be available for audit by State and/or Federal auditors. V.GENERAL CONDITIONS It is understood that said highway is a federal aid highway and accordingly, 23 CFR, Chapter 1; Part 645 is hereby incorporated into this Agreement. In addition, the provisions of 23 CFR 635.410, Buy America, are also incorporated into this agreement. The Buy America requirements are further specified in Moving Ahead for Progress in the 21st Century (MAP-21), section 1518; 23 CFR 635.410 requires that all manufacturing processes have occurred in the United States for steel and iron products (including the application of coatings) installed on a project receiving funding from the FHWA. CITY and OWNER understand and acknowledge that the Project is subject to the requirements of the BA law (23 U.S.C., Section 313) and applicable regulations, including 23 CFR 635.410 and FHWA guidance. CITY hereby certifies that in the performance of the work associated with this Agreement, for products where BA requirements apply, CITY shall use only such products for which it has received a certification from its supplier or provider of construction services that procures the product certifying BA compliance. If, in connection with CITY’s performance of the Work, OWNER provides to CITY any materials, OWNER understands and acknowledges that this Project is subject to the requirements of the BA law (23 U.S.C., Section 313) and applicable regulations, including 23 CFR 635.410, 23 CFR 645, and FHWA guidance. CITY hereby certifies that in the performance of this Agreement, for products where BA requirements apply, it shall provide only such products for which it has received a certification from its supplier, or provider of construction services that procures the product certifying BA compliance. This does not include products for which waivers have been granted under 23 CFR 635.410 or other applicable provisions or excluded material cited in the Department’s guidelines for the implementation of Buy America requirements for utility relocations issued on December 3, 2013. Neither OWNER nor any officer or employee thereof is responsible for any injury, damage or liability occurring by reason of anything done or omitted to be done by CITY, its consultants and/or its agents under or in connection with any work, authority or jurisdiction conferred upon CITY under this Agreement. It is understood and agreed that CITY will fully defend, indemnify and save harmless OWNER Indemnitees from all claims, suits or actions of every name, kind and description including but not limited to, tortious, contractual, or other theories or assertions of liability occurring by reason of anything done or omitted to be done by CITY, its consultants and/or its agents under this Agreement. Neither CITY nor any officer or employee thereof is responsible for any injury, damage or liability occurring by reason of anything done or omitted to be done by OWNER and/or its 91 UTILITY AGREEMENT (Cont.)Page 6 of 7 UTILITY AGREEMENT NO. IID 1903 agents under or in connection with any work, authority or jurisdiction conferred upon OWNER under this Agreement. It is understood and agreed that OWNER will fully defend, indemnify and save harmless CITY and all its officers and employees from all claims, suits or actions of every name, kind and description including but not limited to, tortious, contractual or other theories or assertions of liability occurring by reason of anything done or omitted to be done by OWNER and/or its agents under this Agreement. No alteration or variation of the terms of this Agreement shall be valid unless made in writing and signed by both OWNER and CITY, and no oral understanding or agreement not incorporated herein shall be binding on either PARTY hereto. Signatures on Following Page 92 UTILITY AGREEMENT (Cont.) Page 7 of 7 UTILITY AGREEMENT NO. IID 1903 SIGNATURE PAGE TO UTILITY AGREEMENT NO. IID 1903 IN WITNESS WHEREOF, the above parties have executed this Agreement on the dates below. City: Owner: CITY OF LA QUINTA IMPERIAL IRRIGATION DISTRCT APPROVED APPROVED By: ______________________________ By: ___________________________ General Manager Date: _____________________________ Date: __________________________ APPROVED AS TO FORM: By: ______________________________ By: ___________________________ Date: __________________________ ATTEST: By: ______________________________ 93 UTILITY AGREEMENT (Cont.) Page 8 of 7 UTILITY AGREEMENT NO. IID 1903 EXHIBIT “A” 94 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: ACCEPT FRITZ BURNS PARK SIDEWALK AND PARKING PROJECT NO. 2017-22, LOCATED ON THE NORTH SIDE OF FRANCIS HACK LANE ADJACENT TO THE SKATE PARK RECOMMENDATION Accept the Fritz Burns Park Sidewalk and Parking Project as complete; authorize the City Clerk to file a Notice of Completion with the Office of the Riverside County Recorder; and authorize staff to release retention in the amount of $4,028, thirty-five days after the Notice of Completion is recorded. EXECUTIVE SUMMARY •The Fritz Burns Park Sidewalk and Parking project included removal of the existing temporary island, construction of sidewalk to the park, and striping of diagonal parking in front of the skate park. •The work is complete and Council acceptance will close the contract and allow final payment. FISCAL IMPACT The following is the financial accounting for Project No. 2017-22: Original Contract Amount $ 77,585 Quantity Adjustment No. 1 $ 2,984 Final Contract Amount $ 80,569 Contingency/Other $ 13,431 Project Budget $ 94,000 Final Contract Amount ($ 80,569) Design, Professional, & Personnel Costs ($ 6,365) Inspection, Survey, Plans, & Other Construction Costs ($ 3,837) Anticipated Funds Remaining* $ 3,229 * All costs to date have been accounted for and no further costs are anticipated. CONSENT CALENDAR ITEM NO. 9 95 There are adequate funds to close this project; the final retention amount of $4,028 will be paid from account number 401-0000-20600. The anticipated savings ($3,229) will remain as available appropriations for future capital improvement projects. BACKGROUND/ANALYSIS On August 4, 2020, Council awarded a $77,585 contract to Bunker Construction, Inc. On October 13, 2020, a Notice to Proceed was issued with a 20-working day completion time starting on October 19, 2020 and ending on November 16, 2020. The project was deemed substantially complete on November 14, 2020. No liquidated damages or early completion incentives are recommended. Contract Change Order No. 1 was issued to allow for final quantity adjustments. The project construction effort is complete and in compliance with the plans and specifications. Staff recommends acceptance and release of the retention thirty-five days after the Notice of Completion is recorded. ALTERNATIVES Staff does not recommend an alternative. Prepared by: Carley Escarrega, Management Assistant Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer Attachment: 1. Vicinity Map 96 *IMPORTANT* Maps and data are to be used for reference purposes only. Map features are approximate, and are not necessarily accurate to surveying or engineering standards. The County of Riverside makes no warranty or guarantee as to the content (the source is often third party), accuracy, timeliness, or completeness of any of the data provided, and assumes no legal responsibility for the information contained on this map. Any use of this product with respect to accuracy and precision shall be the sole responsibility of the user. © Riverside County GIS Legend Notes Located at Fritz Burns Park REPORT PRINTED ON...2/7/2019 11:38:16 AM Vicinity Map Fritz Burns Park Sidewalk and Parking (2017-22) 0 12,0376, 019 Feet Blueline Streams City Areas World Street Map ATTACHMENT 1 97 98 2017-22 FRITZ BURNS PARK SIDEWALK AND PARKING Work Area Legend 2017-22 Site 300 ft N➤➤N © 2020 Google © 2020 Google © 2020 Google 99 100 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: RECEIVE AND FILE COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR YEAR ENDED JUNE 30, 2020 RECOMMENDATION Receive and file the Comprehensive Annual Financial Report for the year ended June 30, 2020. EXECUTIVE SUMMARY •California cities must obtain an annual audit of their financial statements by an independent auditor at the close of each fiscal year. •The annual audit produces the Comprehensive Annual Financial Report (CAFR) (Exhibit A) which was issued on December 23, 2020. •The independent auditors rendered an unmodified (“clean”) opinion; which is the most favorable conclusion. •The Financial Advisory Commission (FAC) has been provided the CAFR for review and a presentation will be provided on February 10, 2021. FISCAL IMPACT - None BACKGROUND/ANALYSIS At the end of each fiscal year, the City’s financial records are audited by an independent audit firm pursuant to California law. The results (including City background information, statistical data, and detailed financial reports) are compiled and presented in the CAFR. In the independent auditors’ report (located at the front of the financial section of the CAFR), Eide Bailly Certified Public Accountants issued an “unmodified” opinion on the City’s financial statements for the year ended June 30, 2020, which is the most favorable conclusion. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and BUSINESS SESSION ITEM NO. 1 101 estimates made by management, and evaluating the overall financial statement presentation. Attachment 1, provides a summary of CAFR which is in Exhibit A. The Financial Advisory Commissioner’s have been provided a copy of the CAFR and a presentation will follow on February 10, 2021. In addition, a copy of the CAFR can be found on the City’s website. The auditors did not report any internal control deficiencies over financial reporting. The CAFR has been submitted to the GFOA (Government Finance Officer Association) award program for excellence in financial reporting. A Single Audit for fiscal year 2019/20 – a separate audit requirement under Federal law for entities that spend $750,000 or more in federal funds during a fiscal year will be issued in March 2021. ALTERNATIVES The CAFR and audit are required by State law, therefore, no alternatives are recommended. Prepared by: Karla Romero, Finance Director Approved by: Jon McMillen, City Manager Attachment: 1. 2019/20 Comprehensive Annual Financial Report Summary 102 2019/20 Comprehensive Annual Financial Report (CAFR) Summary Summary of CAFR Contents The 2019/20 CAFR (Exhibit A) contains numerous comprehensive financial reports pertaining to all aspects of the City’s finances and includes financial statements for all City funds (general, special revenue, housing, capital project, internal service, and other fund types). The CAFR also contains information regarding the City’s accounting methods and procedures, and the results of the independent audit. Financial information is conveyed both by major fund type and in a comprehensive manner; thus, the information is somewhat complex to interpret. Because of this, specific detailed information regarding the General Fund year-end budget results for 2019/20 was presented separately during the November 3 and 17, 2020 Council meetings. The Management Discussion and Analysis section (starting on page 4) provides an overview and analysis of the financial statements, which is useful when reading through the CAFR. In addition, the Notes to the Basic Financial Statements (pages 31 to 73) provide a written explanation of accounting methods and year-over-year changes. The Statistical Section (pages 123 to 157) presents a ten-year comparison of City financial, economic, and demographic trends. Responsibility for both the accuracy and the completeness of all disclosure’s rests with the City of La Quinta. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to fairly present the financial position and results of City operations. The CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The City’s financial reporting is based upon all Governmental Accounting Standards Board (GASB) pronouncements; these pronouncements are the most authoritative source of governmental GAAP. Eide Bailly LLP, Certified Public Accountants, has issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2020. This is the most favorable conclusion. We believe that the CAFR meets the Certificate of Achievement Program’s requirements and have submitted it to the Government Finance Officer’s Association to determine its eligibility for another certificate. ATTACHMENT 1 103 Significant Changes and Financial Highlights Governmental Revenues and Expenses Governmental Activities include 29 individual governmental funds. There are three (3) major governmental funds: the General Fund, one capital project fund, and one special revenue fund. Data from the other twenty-six (26) governmental funds are combined into a single, aggregate presentation. Key Highlights: • General Fund’s overall fund balance increased by almost $5.7 million when compared to the ending balance in 2018/19. • In 2019/20, the City contributed an additional $3,460,000 to the Pension Trust, which ended with a balance of slightly over $10.2 million. • The City also added $1,540,000 to the Capital Replacement Reserve. • General Fund Reserves are 84% funded with a combined balance of $38.6 million and additional reserve funding is anticipated to be approved in 2020/21. • The General Fund has no outstanding bond obligations. • At the end of 2019/20, the City had positive balances in all three categories of Net Position (Net Investment in Capital Assets, Restricted and Unrestricted) for the governmental and business-type activities. • Governmental revenues overall increased by $3,214,312 with the major being attributed to capital gains, contributions, and grants used to fund various construction projects. • Governmental other taxes revenues decreased by $5,047,659 when compared to 2018/19 and are a reflection of reduced sales taxes ($1,769,000) and transient (hotel) occupancy taxes ($3,079,000), which were both impacted by COVID-19 restrictions during the final four months of 2019/20. • Most General Fund revenues experienced positive variances when compared to the final budget. • Actual General Fund expenses were $16,465,000 lower than the final budget of which $14,934,000 was carried over into 2020/21 for continuing appropriations related to operations and Capital Improvement Projects (CIP). Governmental Fund Balances The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The unassigned General Fund balance comprised $19,094,651, or 15%, of the total $123,333,665 balance and represented 26% of total final 2019/20 General Fund budgeted expenditures including transfers and multi-year capital projects. As of the end of 2019/20, the City's governmental funds reported combined ending fund balances of $164,162,545 as follows: 104 2019/20 Governmental Fund Balances When compared to 2018/19, total governmental fund balance increased by $3,640,764. 2018/19 Governmental Fund Balances General Fund Fund Balances A year-over-year decrease of $2,196,000 in non-spendable is attributed to the reclassification of City owned property held for resale - $327,000, and the 2019/20 Redevelopment Agency loan repayment of $2,540,000 and interest earnings of $694,000 resulted in a decrease of $1,846,000 in Due from Other Governments. The outstanding loan balance of $33,049,000 is recognized as 80% in the General Fund and 20% in the Housing Authority Fund. Restricted reserves are limited to funds held in a Section 115 Pension Trust set aside to fund the City’s pension obligations. The trust was initially established in 2018/19 with $6,540,000 and in 2019/20 an additional $3,460,000 was deposited. Coupled with investment gains, resulted in an increase in total value to $3,710,000. Committed reserves decreased by $1,627,000. The increase of $1,034,000 in operational carryovers and $1,540,000 in Capital Replacement Reserves is reduced by a decrease of $4,200,000 from the Economic Disaster Reserve to cover unanticipated COVID-19 revenue shortfalls ($2,700,000) and established Small Business Economic Relief Programs ($1,500,000). An increase of $2,943,000 in assigned reserves was due to multi-year Capital Projects ($1,302,000) and Measure G sales tax revenue ($1,014,000) and fire services trust ($627,000). Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable 33,683,942$ 29%386$ 0.001% 33,684,328$ 21% Restricted 6,540,000 6% 44,815,499 105% 51,355,499 32% Committed 31,745,300 27%- 0% 31,745,300 20% Assigned 29,439,978 25%- 0% 29,439,978 18% Unassigned 16,228,627 14% (1,931,951) -5% 14,296,676 9% TOTAL 117,637,847$ 100% 42,883,934$ 100% 160,521,781$ 100% 105 Outstanding Debt Total governmental activities debt increased by $1,004,864 from $14,103,617 to $15,108,481. This increase is largely attributed to an increase of $1,054,509 in the City’s net pension liability. As of 2018/19, the Net Pension Liability is reported as an outstanding debt and the General Fund has no outstanding bond obligations. As of June 30, 2020, the Section 115 Pension Trust had a balance of $10,249,738. The trust sets aside monies to fund the City’s pension obligations. Contributions to the trust are irrevocable and assets are protected from creditors. The purpose of the trust is to address the City’s pension obligations by accumulating assets to reduce the net pension liability. However, asset in the trust are recorded as restricted fund balance until they are transferred to the pension plan (CalPERS). Additional information on long-term debt can be found in Note 5 of the financial statements, Note 8 describes the City’s Pension Plan, and Note 11 discusses the Section 115 Trust. Other Post-Employment Benefit Plan (OPEB) In contrast to the Net Pension Liability, the OPEB Trust established to fund retiree health benefits, had a balance of $1,627,792 which reduces the OPEB liability ($1,580,740) and is reported as an asset balance of $47,052. Additional information on OPEB can be found in Note 10 of the financial statements. Major Capital Improvements The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had forty-four (44) active Capital Improvement Projects during 2019/20. The five most active projects were: • La Quinta Village Complete Streets ($7,436,000) • SilverRock Event Site ($3,738,000) • Citywide Drainage Enhancements ($2,360,000) • Traffic Signal Interconnect Project ($1,792,000) • Dune Palms Road Street Improvements ($1,164,000) These projects, along with others, leveraged State or Federal grant funds or were significantly supported with Measure G sales tax revenues. Debt Type:2019 2020 Capital Leases 757,971$ 761,790$ Compensated Absences 941,955 888,491 Net Pension Liability 12,403,691 13,458,200 TOTAL 14,103,617$ 15,108,481$ Governmental Activities 106 Long-term Financial Planning The City ensures that its long-range goals are met through a variety of Boards and Commissions. Each is comprised of Council appointed residents, may include a City Council representative, and are supported by City staff. In addition, the City has adopted various financial policies and practices with the goal of sustaining a fiscally resilient government over the long-term, improving fiscal sustainability, as well as increasing transparency and encouraging public engagement. COVID-19 economic impacts are anticipated to diminish after a vaccine becomes widely available, and new business modules with enhanced health and safety protocols are deployed. La Quinta has addressed retiree costs by establishing and funding Other Post Employment Benefit and Pension Trusts. In 2019/20, the City contributed an additional $3,460,000 to the Pension Trust, which ended with a balance of slightly over $10.2 million. The City also continues to collaborate with Riverside County and other regional cities on police services to identify long-term savings. In 2019/20, the General Fund’s overall fund balance increased by almost $5.7 million when compared to the ending balance in 2018/19. In addition to the Pension Trust contribution, the City also added $1,540,000 to the Capital Replacement Reserve. In May 2018, the City adopted a Reserve Policy and as of June 30, 2020 reserves are 84% funded with a combined balance of $38.6 million; additional reserve funding is anticipated to be approved in 2020/21. The City has a mixture of housing and commercial developments under construction, approved housing developments on the horizon, and the Highway 111 Corridor Plan (Plan) continues to be a priority with daily traffic exceeding 40,000 vehicles, and accounting for nearly 80% of the City’s annual sales tax revenue. 107 108 2019/20COMPREHENSIVE ANNUAL FINANCIAL REPORT FISCAL YEAR ENDED JUNE 30, 2020 EXHIBIT A 109   110 City of La Quinta, California Comprehensive Annual Financial Report Year Ended June 30, 2020 111 112 City of La Quinta, California Table of Contents June 30, 2020 INTRODUCTORY SECTION Letter of Transmittal ......................................................................................................................................... i List of Principal Officers .................................................................................................................................. vii Organizational Chart ...................................................................................................................................... viii Certificate of Achievement for Excellence in Financial Reporting (GFOA).......................................................... ix FINANCIAL SECTION Independent Auditor’s Report ............................................................................................................................. 1 Management’s Discussion and Analysis ............................................................................................................... 5 Government Wide Financial Statements Statement of Net Position .............................................................................................................................. 18 Statement of Activities ................................................................................................................................... 19 Government Fund Financial Statements Balance Sheet – Governmental Funds ............................................................................................................ 21 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ........................... 22 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ....................... 23 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ....................................................................................... 24 Proprietary Fund Financial Statements Statement of Net Position – Proprietary Funds .............................................................................................. 25 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds ............................ 26 Statement of Cash Flows – Proprietary Funds ................................................................................................ 27 Fiduciary Fund Financial Statements Statement of Fiduciary Net Position ............................................................................................................... 29 Statement of Changes in Fiduciary Net Position ............................................................................................. 30 Notes to Financial Statements ........................................................................................................................... 31 REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule – General Fund ........................................................................................... 74 Budgetary Comparison Schedule – Housing Authority .................................................................................... 75 Schedule of Proportionate Share of the Net Pension Liability – Miscellaneous Plan........................................ 76 Schedule of Pension Plan Contributions – Miscellaneous Plan ........................................................................ 77 Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios ..................................................... 78 Schedule of OPEB Contributions .................................................................................................................... 79 Note to Required Supplementary Information ............................................................................................... 80 113 City of La Quinta, California Table of Contents June 30, 2020 COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Combining Balance Sheet – Nonmajor Governmental Funds .......................................................................... 84 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ..................................................................................................................... 89 Budgetary Comparison Schedules – Special Revenue Funds State Gas Tax ................................................................................................................................................. 94 Library and Museum ...................................................................................................................................... 95 Federal Assistance ......................................................................................................................................... 96 SLESA ............................................................................................................................................................. 97 Lighting and Landscaping ............................................................................................................................... 98 Quimby .......................................................................................................................................................... 99 Public Safety ................................................................................................................................................ 100 Art in Public Places ....................................................................................................................................... 101 South Coast Air Quality ................................................................................................................................ 102 AB 939 ......................................................................................................................................................... 103 Law Enforcement ......................................................................................................................................... 104 Measure A ................................................................................................................................................... 105 Economic Development ............................................................................................................................... 106 AB 1379 ....................................................................................................................................................... 107 Budgetary Comparison Schedules – Capital Projects Funds Capital Improvement ................................................................................................................................... 108 Infrastructure .............................................................................................................................................. 109 Civic Center.................................................................................................................................................. 110 Transportation ............................................................................................................................................. 111 Parks and Recreation ................................................................................................................................... 112 Library Development ................................................................................................................................... 113 Community Center ....................................................................................................................................... 114 Street Facility ............................................................................................................................................... 115 Park Facility ................................................................................................................................................. 116 Fire Facility .................................................................................................................................................. 117 Budgetary Comparison Schedules – Debt Service Funds Financing Authority ...................................................................................................................................... 118 Internal Service Funds Combining Statement of Net Position .......................................................................................................... 120 Combining Statement of Revenues, Expenses and Changes in Fund Net Position ......................................... 121 Combining Statement of Cash Flows ............................................................................................................ 122 114 City of La Quinta, California Table of Contents June 30, 2020 STATISTICAL SECTION Net Position by Component (Table 1) ........................................................................................................... 124 Changes in Net Position (Table 2) ................................................................................................................. 126 Changes in Net Position – Governmental Activities (Table 3) ........................................................................ 128 Changes in Net Position – Business-type Activities (Table 4) ......................................................................... 130 Fund Balances of Governmental Funds (Table 5) .......................................................................................... 132 Changes in Fund Balances of Governmental Funds (Table 6) ........................................................................ 134 Tax Revenue by Source (Table 7) .................................................................................................................. 136 Top 25 Sales Tax Producers (Table 8) ........................................................................................................... 137 Taxable Sales by Category (Table 9) ............................................................................................................. 139 Assessed Value of Taxable Property (Table 10) ............................................................................................. 141 Direct and Overlapping Property Tax Rates (Table 11) .................................................................................. 142 Principal Property Taxpayers (Table 12) ....................................................................................................... 143 Property Tax Levies and Collections (Table 13) ............................................................................................. 144 Ratios of Outstanding Debt by Type (Table 14) ............................................................................................. 145 Ratio of General Bonded Debt Outstanding (Table 15) ................................................................................. 147 Direct and Overlapping Debt (Table 16) ....................................................................................................... 148 Legal Debt Margin Information (Table 17) .................................................................................................... 149 Pledged-Revenue Coverage (Table 18) ......................................................................................................... 151 Demographic and Economic Statistics (Table 19).......................................................................................... 152 Principal Employers (Table 20) ..................................................................................................................... 153 Full-time City Employees (Table 21) ............................................................................................................. 154 Operating Indicators (Table 22) .................................................................................................................... 155 Capital Asset Statistics by Function (Table 23) .............................................................................................. 156 Schedule of Insurance in Force (Table 24) .................................................................................................... 157 115 This page intentionally left blank. 116 i December 23, 2020 To the Citizens of La Quinta, and the Honorable Mayor and Members of the City Council: It is with great pleasure that we present to you the Comprehensive Annual Financial Report (CAFR) of the City of La Quinta for the fiscal year ending June 30, 2020. The CAFR has been prepared by the Finance Department for the benefit of City Council members, citizens, investors, grantors, employees, and others who may have an interest in the financial well- being of the City. The CAFR presents information regarding the City’s financial activities. This transmittal letter provides a non-technical summary of the City’s finances, services, achievements, and economic outlook. A more detailed analysis is presented in the Management’s Discussion and Analysis section (MD&A) that immediately follows the independent auditor’s report. The MD&A provides an overview and analysis of the basic financial statements and complements this transmittal. Responsibility for both the accuracy and the completeness of all disclosures rests with the City of La Quinta. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to fairly present the financial position and results of City operations. Supplementary disclosures are included to summarize the City’s financial activities. This CAFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The City’s financial reporting is based upon all Governmental Accounting Standards Board (GASB) Statements; these pronouncements are the most authoritative source for governmental GAAP. Eide Bailly LLP, Certified Public Accountants, has issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2020. This is the most favorable conclusion. The independent auditor’s report is located at the front of the financial section. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation and conformity with GAAP. 117 ii Government Profile The City of La Quinta is located 120 miles east of Los Angeles in the eastern portion of Riverside County known as the Coachella Valley. The City has a permanent population of approximately 42,000, within a boundary of 36 square miles. Each year nearly 18,000 seasonal residents also call La Quinta home from October through May. The City sits at the base of the Santa Rosa Mountains, is an integral part of the Coachella Valley’s world- renowned resort and retirement area, and is known for its championship golf, stunning views and spectacular trails. The City was incorporated in 1982 as a general law City and became a charter city in November 1996. It is governed by a five-member City Council under the Council/Manager form of government. The Mayor is directly elected, serves a two-year term, and represents the City at many public functions; the four Council Members serve four-year terms, with two Council Members elected every two years. The Mayor and Council Members are elected at large and also serve as the Board of Directors of the Housing and Finance Authorities. The Council appoints the City Manager, who in turn appoints the Directors of the various departments except for the City Attorney who is appointed by the Council. The Finance Director also serves as the City/Housing Authority Treasurer and the City Manager is also the Executive Director of the Housing Authority. The City provides a range of services, which include street and infrastructure construction and maintenance; community development and planning; affordable housing programs; code compliance; recreational and cultural activities; and operations management. The City contracts with other government agencies and private entities for specific services, including police and fire protection, library and museum services, water and sewer service, electricity service, public transit, refuse collection, and street sweeping. The City’s annual operating and capital improvement budgets are adopted by resolutions for the fiscal year that begins July 1st. Separate resolutions are adopted by the City Council and Board of Directors of the Housing and Finance Authorities. The annual budget is the foundation for the City’s financial planning and control. The budget is prepared by fund, function, department, and line item. Department Directors may transfer 118 iii line item resources within a division with the approval of the City Manager. The City Manager may authorize transfers between divisions and departments. Local Economy According to the State of California Employment Development Department, as of October 2020, the unadjusted unemployment rate for La Quinta was 8.5%, which was lower than unadjusted rates for Riverside County’s at 9.0% and the statewide average of 9.3%. Current unemployment rates are greatly impacted by ongoing COVID-19 business restrictions, particularly in the hospitality industry. The City’s dominant industries are recreation, tourism, and retailers, with the following being major employers: La Quinta Resort and Club, Desert Sands Unified School District, Wal-Mart Super Center, Costco, Home Depot, Imperial Irrigation District, Lowe’s Home Improvement, Target, and Traditions Golf Club. Throughout the year La Quinta hosts a variety of multi-generational open-air events and shines in the national spotlight as the area’s only PGA golf tour event in the region with the American Express Golf Tournament. The City also co-hosts Ironman 70.3 Indian Wells La Quinta, which brings over 3,000 athletes and supporters from all over the world to the Coachella Valley. The City’s cultural diversity, values, unique characteristics and attributes are celebrated through artists who showcase their high-quality artwork at the annual fine art celebration event, which is ranked number one in the United States by Art Fair Sourcebook’s Top 100 Fine Art Events. In the Spring of 2020, the novel Coronavirus Disease 2019, known as COVID-19 resulted in mandatory stay at home orders, non-essential business closures, reduced workforces, and record unemployment rates. To assist and support local businesses the City established Small Business Economic Relief Programs funded with $1,500,000 of Economic Disaster reserves and about $110,000 of Coronavirus Aid, Relief, and Economic Security (CARES) Act funding. These programs have assisted local businesses to mitigate the adverse economic impacts due to COVID-19. Substantially or completed projects during 2019/20 included Floor and Décor and American Tire Depot located on Highway 111, a new AT&T wireless tower facility in the Cove, on Avenue 50 and Jefferson Street Codorniz single-family residential units were completed, and the Washington Street Apartments remodel and expansion was substantially completed on Washington Street and Hidden River Road. 119 iv Long-term Financial Planning Sound financial governance and prudent planning continues to be management’s focus. The City has a long history of providing superior service, life enrichment opportunities, and a quality environment to its residents, businesses, and visitors. La Quinta, like every other municipality in the State, is faced with revenue reductions as a result of COVID-19, as well as rising pension and public safety costs. COVID-19 economic impacts are anticipated to diminish after a vaccine becomes widely available, and new business modules with enhanced health and safety protocols are deployed. La Quinta has addressed rising retiree costs by establishing and funding Other Post Employment Benefit and Pension Trusts. In 2019/20, the City contributed an additional $3,460,000 to the Pension Trust, which ended with a balance of slightly over $10.2 million. The City also continues to collaborate with Riverside County and other regional cities on police services to identify long-term savings. The City ensures that its long-range goals are met through a variety of Boards and Commissions. Each is comprised of Council-appointed residents, may include a City Council representative, and are supported by City staff. In addition, the City has adopted various financial policies and practices with the goal of sustaining a fiscally resilient government over the long-term, assuring fiscal sustainability, as well as increasing transparency and encouraging public engagement. In 2019/20, the General Fund’s overall fund balance increased by almost $5.7 million when compared to the ending balance in 2018/19. In addition to the Pension Trust contribution, the City also added $1,540,000 to the Capital Replacement Reserve. In May 2018, the City adopted a Reserve Policy and as of June 30, 2020 reserves are 84% funded with a combined balance of $38.6 million; additional reserve funding is anticipated to be approved in 2020/21. In June 2020 the City Council adopted a balanced budget without the use of reserves for fiscal year 2020/21. The adopted budget had operating revenues exceeding expenses by $9,200. The 2020/21 budget included sustained funding for essential services, such as police, fire, and maintenance of critical infrastructure. La Quinta has cultivated a sound foundation of General Fund revenues including sales tax, transient occupancy (hotel) tax, and property tax. The City was incorporated in 1982 after Proposition 13 was approved (the landmark property tax reform initiative enacted in 1978); 120 v as such, the City receives a smaller share of property tax revenue but has also secured additional property tax revenue from the County for fire and library services. In addition to property taxes the City relies heavily on sales tax and transient occupancy (hotel) tax revenue for General Fund income, both of which have seen reductions as a result of COVID- 19 economic impacts. The City continues to collaborate with regional partners to promote and support the local hospitality and tourism industry. The Future The City has a mixture of housing and commercial developments under construction. Larger residential developments underway include Griffin Ranch, Floresta, and the Residence Club at PGA West and commercial developments include the California Desert Museum of Art, luxury Montage and lifestyle Pendry hotels, two new Starbucks locations, and the first Dutch Bros Coffee in the Coachella Valley. In early 2021, the City will complete the 14-acre SilverRock Event Park which includes rolling hills, water features, meandering walkways, and 360-degree breathtaking views. Approved housing developments on the horizon include Canyon Ridge, SilverRock residences, Centre at La Quinta condominiums, Estates Collection at Coral Mountain, and the Andalusia Country Club. In addition, the City is expanding its affordable housing units by purchasing the Dune Palms Mobile Home Park. The Highway 111 Corridor Plan (Plan) continues to be a priority with daily traffic exceeding 40,000 vehicles, and accounting for nearly 80% of the City’s annual sales tax revenue. The two mile-long, 400-acre regional commercial hub at the center of the City, is being evaluated to create a more connected and walkable environment through the implementation of form-based code (FBC). FBC is anticipated to reshape the corridor by adding mixed-use and infill development and incorporating ever-evolving shopping trends. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its CAFR for the fiscal year ended June 30, 2019. This was the twenty-third consecutive year that the City received this prestigious award. To be awarded a Certificate of Achievement, the City had to publish an easily readable and efficiently organized CAFR. 121 vi A Certificate of Achievement is valid for one year. We believe that our current CAFR continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. We would like to express our appreciation to the City Council for their ongoing oversight of the financial affairs of the City and their prudent fiscal, economic, and land use policy and direction. We also thank City staff with special appreciation to the Finance Department for their continued effort to provide accurate financial data and the preparation of this report. Respectfully Submitted, 122 vii City of La Quinta List of Principal Officers June 30, 2020 CITY COUNCIL Linda Evans, Mayor John Peña, Mayor Pro Tem Kathleen Fitzpatrick, Council Member Robert Radi, Council Member Steve Sanchez, Council Member ADMINISTRATION Jon McMillen, City Manager Karla Romero, Finance Director/ City Treasurer Christopher Escobedo, Community Resources Director Danny Castro, Design and Development Director Bryan McKinney, Public Works Director/ City Engineer Monika Radeva, City Clerk William H. Ihrke, City Attorney 123 viii 124 ix 125 What inspires you, inspires us. | eidebailly.com 19340 Jesse Ln., Ste. 260 | Riverside, CA 92508-5079 | T 951.367.3000 | F 951.367.3010 | EOE 1 Independent Auditor’s Report The Honorable Mayor and Members of City Council City of La Quinta, California Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California, (City), as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 126 2 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2020, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedule of the City’s proportionate share of the net pension liability, schedule of pension plan contributions, schedule of changes in the net OPEB liability/(asset) and related ratios, schedule of OPEB contributions, budgetary comparison schedules for the General Fund and Housing Authority special revenue fund and the related notes, as listed on the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The introductory section, combining and individual fund statements and schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund statements and schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. 127 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 23, 2020, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance. Riverside, California December 23, 2020 128 This page intentionally left blank. 129 4 MANAGEMENT DISCUSSION AND ANALYSIS (UNAUDITED) This narrative provides an overview and analysis of the City of La Quinta’s (City) financial activities for the fiscal year ending June 30, 2020. The City Executive Team encourages readers to consider this information in conjunction with the data provided in our transmittal letter, which is in an earlier section of this report. All amounts, unless otherwise indicated, are rounded to the nearest thousand dollars and dates are represented by fiscal year. 130 5 HIGHLIGHTS At the close of 2019/20 (June 30, 2020): • The total assets and deferred outflows of the City exceeded its total liabilities and deferred inflows at the close of the fiscal year 2019/20 by $741,056,000 (net position). Of this amount, $145,564,000 (unrestricted net position) may be used to meet ongoing obligations and approximately $549,490,000 or 74% was invested in capital assets and is not available to meet ongoing obligations. • Governmental activities total net position decreased by $4,424,000 and the Business-Type total net position decreased by $757,000 which is attributable to the SilverRock Golf Course. • Governmental funds (General Fund, Housing Authority, Capital Improvement Fund, sixteen (16) Special Revenue Funds, nine (9) capital projects funds, and the Finance Authority Fund) had a combined ending fund balance of $164,163,000, an increase of $3,641,000. The primary reasons for this increase are an extraordinary gain of $868,000 derived from interest earned on the outstanding Redevelopment Agency loan and a positive fair market value adjustment to the overall investment portfolio of $2,846,000. • The unassigned General Fund balance comprised $19,095,000, or 15%, of the total $123,334,000 balance and represented 26% of total final General Fund budgeted expenses including transfers and multi- year capital projects. • Total governmental activities debt increased by $1,005,000 from $14,104,000 to $15,108,000. This increase is largely attributed to an increase of $1,055,000 in the City’s net pension liability. (Note 5) OVERVIEW Government-Wide Financial Statements The government-wide financial statements provide a broad overview of the City’s finances. There are two statements – statement of net position and statement of activities, as described below. The statement of net position presents information on all City assets and deferred outflows of resources as well as liabilities, and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the City’s financial position is improving or deteriorating. 131 6 The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event occurs giving rise to the change, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods, for example, earned but unused vacation leave. Both of these government-wide financial statements distinguish City functions, which are principally supported by taxes, fees, and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user charges (business-type activities). Governmental activities include general government, public safety, community services, community development and public works; business-type activities include the SilverRock Golf course operations. The government-wide financial statements include not only the City of La Quinta (known as the primary government), but also the La Quinta Financing Authority and the La Quinta Housing Authority. Although legally separate entities, they function for all practical purposes as City departments. The government-wide financial statements are listed in the table of contents under the Financial Section of this report. Fund Financial Statements A fund is a grouping of related accounts and is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure compliance with finance-related legal requirements. All City’s funds are aggregated into three categories: governmental funds, proprietary funds, and fiduciary funds. Government Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. 132 7 Because the focus is narrower than the government-wide financial statements, it is useful to compare this information with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The City maintains twenty-nine (29) individual governmental funds, which are distinguished between major and non-major funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. There are three (3) major governmental funds: the General Fund, one special revenue fund, and one capital project fund. Data from the other twenty-six (26) governmental funds are combined into a single, aggregate presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements under Other Governmental Funds. The City adopts an annual budget for its General Fund. A budgetary comparison schedule has been provided to demonstrate compliance with the adopted budget. The basic governmental fund financial statements can be found in the table of contents under the heading Basic Financial Statements. Proprietary Funds Proprietary funds are broken down into enterprise an d internal service funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City maintains one (1) enterprise fund to account for the SilverRock Golf Course operations, which is considered a major fund. Internal service funds are used to allocate costs among the City’s various functions. The City has four (4) internal service funds: vehicles, information technology systems, park equipment and facilities, and insurance. Because these four (4) services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements on the Combining and Individual Fund Statements. 133 8 The basic proprietary fund financial statements are listed in the table of contents under Proprietary Funds: Statement of Net Position, Statement of Revenues, Expenses and Changes in Fund Net Position, and Statement of Cash Flows. Fiduciary Funds Fiduciary funds, also called agency funds, are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The City reports on three fiduciary funds: 1) Agency Funds, 2) Defined Contribution Pension Trust established to provide supplemental retirement benefits, and (3) Successor Agency Private-Purpose Trust Fund which provides for activities associated with the dissolution of the former Redevelopment Agency. The basic fiduciary fund financial statements are listed in the table of contents under Fiduciary Funds: Statement of Net Position – Fiduciary Funds and Changes in Net Position – Fiduciary Funds. Notes to the Financial Statements The notes to the financial statements provide information that is essential to obtain a full understanding of the data provided in the government-wide and fund financial statements. These notes are listed in the table of contents under Notes to Financial Statements. Other Information In addition to the financial statements and accompanying notes, this report also presents the combining statements referred to earlier in connection with non-major governmental funds, internal service funds, and agency funds. The non-major governmental funds’ combining statements are presented immediately following the Required Supplementary Information while the combined statements for the internal service funds and agency funds are presented following the budgetary comparison schedules for the debt service funds. 134 9 Government-Wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $741,056,000 at the close of the 2019/20, which is $5,181,000 less than the previous year. Net investments in capital assets decreased by $13,107,000 while restricted and unrestricted net positions increased by $1,186,000 and $6,740,000 respectively. The largest portion of the City’s Net Position ($549,490,000 or 74% for 2019/20 and $562,598,000 or 75% for 2018/19) reflects investment in capital assets (e.g., land, buildings; machinery, and equipment), net of related debt. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. City of La Quinta Net Position An additional portion of the City's net position ($46,001,000 or 7% in 2020 and $44,815,000 or 6% in 2019) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted Net Position $145,564,000 (19%) may be used to meet the government's ongoing obligations to citizens and creditors. At the end of 2019/20, the City had positive balances in all three categories of Net Position for the governmental and business-type activities. Current and other assets 217,716,936 219,549,201 0.008 795,460 242,326 (0.695) 218,512,396 219,791,527 0.006 Capital assets 519,979,940 509,777,422 (0.020) 43,375,536 39,712,955 (0.084) 563,355,476 549,490,377 (0.025) Total Assets 737,696,876 729,326,623 (0.011) 44,170,996 39,955,281 (0.095) 781,867,872 769,281,904 (0.016) Deferred outflows of resources 3,545,374 3,426,624 (0.033) - - - 3,545,374 3,426,624 (0.033) - - - Current liabilities 23,450,113 18,385,081 (0.216) 555,335 375,426 (0.324) 24,005,448 18,760,507 (0.218) Non-current liabilities 14,103,617 15,108,481 0.071 - - - 14,103,617 15,108,481 0.071 Total Liabilities 37,553,730 33,493,562 (0.108) 555,335 375,426 (0.324) 38,109,065 33,868,988 (0.111) Deferred inflows of resources 1,067,011 1,062,516 (0.004) - - - 1,067,011 1,062,516 (0.004) Net Position: Net investment in capital assets 519,221,969 509,777,422 (0.018) 43,375,536 39,712,955 (0.084) 562,597,505 549,490,377 (0.023) Restricted 44,815,499 46,001,248 0.026 - - - 44,815,499 46,001,248 0.026 Unrestricted 138,584,041 142,418,499 0.028 240,125 3,145,820 12.101 138,824,166 145,564,319 0.049 Total Net Position 702,621,509 698,197,169 (0.006) 43,615,661 42,858,775 (0.017) 746,237,170 741,055,944 -0.007 Total by Fiscal Year % Change2019 2020 Governmental Activities Business-Type Activities% Change % Change2019 2020 2019 2020 135 10 Governmental Activities Governmental activities Net Position decreased by $4,424,000 accounting for a negative 1% percent change in the Net Position from the previous year. Key elements of these changes are as follows: City of La Quinta Changes in Net Position Governmental revenues overall increased by $3,214,000 with the largest increase ($4,151,000) being capital gains and contributions followed by an increase of $2,194,000 in operating grants and contributions; both attributed to various construction projects. An increase of $1,010,000 in miscellaneous revenues is largely attributed to interest earned from the outstanding former Redevelopment Agency loan. These increases were offset by decreases totaling $5,088,000 for other taxes and investment income revenues combined. The greatest other taxes revenue reductions were derived from sales taxes ($1,769,000) and transient occupancy taxes ($3,079,000), which were both impacted by COVID-19 restrictions during the final four months of 2019/20. PROGRAM REVENUES: Charges for Services 3,128,405$ 3,584,923$ 456,518$ 3,773,396$ 2,746,748$ (1,026,648)$ 6,901,801$ 6,331,671$ (570,130)$ Operating Grants and Contributions 5,623,509 7,817,482 2,193,973 - - - 5,623,509 7,817,482 2,193,973 Capital Gains and Contributions 5,462,395 9,613,752 4,151,357 - - - 5,462,395 9,613,752 4,151,357 - GENERAL REVENUES & TRANSFERS - Property Taxes 16,423,843 16,710,544 286,701 - - - 16,423,843 16,710,544 286,701 Other Taxes 35,300,950 30,253,291 (5,047,659) - - - 35,300,950 30,253,291 (5,047,659) Investment Income 5,150,613 5,110,358 (40,255) 14,958 9,356 (5,602) 5,165,571 5,119,714 (45,857) Motor Vehicle In Lieu 4,086,536 4,290,417 203,881 - - - 4,086,536 4,290,417 203,881 Miscellaneous 394,347 1,404,143 1,009,796 - - - 394,347 1,404,143 1,009,796 TOTAL REVENUES 75,570,598 78,784,910 3,214,312 3,788,354 2,756,104 (1,032,250) 79,358,952 81,541,014 2,182,062 EXPENSES: General Government 9,085,863 9,877,251 791,388 - - - 9,085,863 9,877,251 791,388 Public Safety 23,164,976 24,009,725 844,749 - - - 23,164,976 24,009,725 844,749 Planning & Development 5,913,321 5,845,836 (67,485) - - - 5,913,321 5,845,836 (67,485) Community Services 6,202,084 11,362,950 5,160,866 - - - 6,202,084 11,362,950 5,160,866 Public Works 4,430,519 32,248,031 27,817,512 - - - 4,430,519 32,248,031 27,817,512 Interest on Long-Term Debt 210,941 98,049 (112,892) - - - 210,941 98,049 (112,892) Golf Course - - - 4,558,922 4,148,190 (410,732) 4,558,922 4,148,190 (410,732) TOTAL EXPENSES 49,007,704 83,441,842 34,434,138 4,558,922 4,148,190 (410,732) 53,566,626 87,590,032 34,023,406 Excess or Deficiency before Transfers & Extraordinary Items 26,562,894 (4,656,932) (31,219,826) (770,568) (1,392,086) (621,518) 25,792,326 (6,049,018) (31,841,344) TRANSFERS & EXTRAORDINARY ITEMS: Extraordinary Gain on Dissolution of RDA 993,148 867,792 (125,356) - - - 993,148 867,792 (125,356) Special Item - Interfund Loans (5,553,561) - 5,553,561 5,553,561 - (5,553,561) - - - Transfers (450,000) (635,200) (185,200) 450,000 635,200 185,200 - - - Increase in Net Position 21,552,481 (4,424,340) (25,976,821) 5,232,993 (756,886) (5,989,879) 26,785,474 (5,181,226) (31,966,700) Net Position - Beginning 681,069,027 702,621,509 21,552,482 38,382,668 43,615,661 5,232,993 719,451,695 746,237,170 26,785,475 NET POSITION - ENDING 702,621,508$ 698,197,169$ (4,424,339)$ 43,615,661$ 42,858,775$ (756,886)$ 746,237,169$ 741,055,944$ (5,181,225)$ Total by Fiscal YearBusiness-Type ActivitiesGovernmental Activities 2019 2020 2019 2020 2019 2020ChangeChange Change 136 11 • Expenses for Governmental Activities increased by $34,434,000 (a 70% increase when compared to 2018/19). The $27,818,000 increase in public works reflects multiple projects in construction phase during 2019/20. As noted earlier Governmental Activities include 29 individual governmental funds and include capital asset activity allocated on a percentage basis by department. Additional information on capital asset activity distribution can be found on Note 4. • The General Fund contributed $635,000 to the business-type activities of the golf course. Funds were utilized to support operations per the adjusted budget. Business-Type Activities This was the fifteenth full year of operations for t he SilverRock Golf Resort since the golf course opened in 2005. Charges for services primarily consisted of green fees which totaled $2,747,000, which were $1,027,000 lower than the previous year, with golf course expenses of $4,148,000, which were $411,000 or approximately 9% less than the previous year. Reduced revenues were a direct result of unanticipated COVID-19 golf course closures followed by limited play during the final four months of the fiscal year. Expenses were reduced where possible to offset reduced revenues, however, fixed costs remained for equipment leases, maintaining the golf course, and management contract services. In addition, expenses were incurred to prepare for a safe reopening of the golf course under evolving pandemic guidelines. In 2019/20, the General Fund transferred $635,000 to the SilverRock Golf Fund to support operations. After this transfer, the net position decreased by $757,000. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS As noted earlier, the City uses fund accounting to e nsure and demonstrate compliance with finance-related legal requirements. Governmental Funds The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. 137 12 As of the end of 2019/20, the City's governmental funds reported combined ending fund as follows: City of La Quinta Governmental Fund Balances Governmental fund balances ended the year totaling $164,163,000, an increase of $3,641,000 in comparison with the prior years’ ending balance of $160,522,000. These collective fund balances include the General Fund, Housing Authority, Financing Authority, Capital Improvement Fund, and various Special Revenue and Capital Improvement funds. Nonspendable Nonspendable reserves are $31,490,000 or 19%; these reserves are not available to fund operating expenditures because they are in the form of land and receivables. Restricted $56,251,000 (34%) are restricted fund balances, which are the result of external limitations on spending. The Restricted funds such as Measure A, which can only be used for transportation; Gas Tax Fund, restricted for street related purposes; Section 115 trust restricted for Pension Liabilities; or Housing Funds, restricted for housing activities to preserve and produce affordable housing. Committed $30,119,000 (18%) are committed fund balances which are the result of self-imposed limitations established by the City Council. The City adopted a Reserve Policy in May 2018 which established General Fund committed reserve categories including: Natural Disaster Reserve, Economic Disaster Reserve, Cash Flow Reserve, and Capital Replacement Reserve. Assigned Assigned funds are constrained by the City’s intent to use them for specific purposes and represent a total of $32,383,000 (20%) of the total fund balance. $13,155,000 represents funds for approved Capital Projects carryovers for multi-year projects. Available Measure G sales tax revenue ended the year at $8,736,000 and $10,492,000 represents funds held in trust with the County of Riverside for fire services. Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable 31,487,459$ 26%2,875$ 0.007% 31,490,334$ 19% Restricted 10,249,738 8% 46,001,248 113% 56,250,986 34% Committed 30,118,800 24%- 0% 30,118,800 18% Assigned 32,383,017 26%- 0% 32,383,017 20% Unassigned 19,094,651 15% (5,175,243) -13% 13,919,408 8% TOTAL 123,333,665$ 100% 40,828,880$ 100% 164,162,545$ 100% 138 13 Unassigned The remaining fund balance or $13,919,000 represents unassigned fund balances or the residual net resources after taking into consideration the other classifications. The Capital Improvement Fund accounted for $3,665,000 of the negative $5,175,000 balance of all other funds and is reflective of larger expenses related to projects under construction and an increase of reimbursements due from grants and interagency contributions. The remaining negative balance was largely attributed to the Library Development Impact Fee Fund. This amount represents an advance due to the Redevelopment (RDA) Successor Agency and is included in the Successor Agency of the former RDA as a receivable. General Fund The General Fund is the City’s chief operating fund. At the end of 2019/20, the unassigned fund balance was $19,095,000 while total fund balance was $123,334,000. The General Fund balance increased by $5,696,000 in 2019/20. Key factors were: • A year-over-year decrease of $2,196,000 in non-spendable is attributed the reclassification of City owned property held for resale - $327,000, and the 2019/20 Redevelopment Agency loan repayment of $2,540,000 and interest earnings of $694,000 resulted in a decrease of $1,846,000 in Due from Other Governments. The outstanding loan balance of $33,049,000 is recognized as 80% in the General Fund and 20% in the Housing Authority Fund. • Restricted reserves are limited to funds held in a Section 115 Pension Trust set aside to fund the City’s pension obligations. The trust was initially established in 2018/19 with $6,540,000 and in 2019/20 an additional $3,460,000 was deposited. Coupled with investment gains, resulted in an increase in total value to $3,710,000. • Committed reserves decreased by $1,627,000. The increase of $1,034,000 in operational carryovers and $1,540,000 in Capital Replacement Reserves is reduced by a decrease of $4,200,000 from the Economic Disaster Reserve to cover unanticipated COVID-19 revenue shortfalls ($2,700,000) and established Small Business Economic Relief Programs ($1,500,000). • An increase of $2,943,000 in assigned reserves was due to multi- year Capital Projects ($1,302,000) and Measure G sales tax revenue ($1,014,000) and fire services trust ($627,000). 139 14 • Assigned to public safety represents property tax accumulated and held in trust by the County of Riverside for fire protection, disaster preparedness and response, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assistance (the County and City negotiated an agreement wherein the County fire service property tax revenue generated in the two former City redevelopment project areas is pledged to the City to fund the aforementioned services). This portion of assigned fund balance as of June 30, 2020 is $10,492,000. • Most General Fund revenues experienced positive variances when compared to the final budget. Two categories representing the largest variances included taxes and use of money and property. Taxes represent 74% of all General Fund revenues and include the three largest funding sources for the City – sales taxes $19,136,000, property taxes $9,653,000, and transient occupancy taxes (TOT) $7,603,000. Combined, these top three revenues account for $36,393,000 or 84% of all taxes. • The Intergovernmental revenue variance is a result of not drawing down $1,047,000 from Fire Service Reserves and $509,000 is for a pending County Service Area 152 Assessment reimbursement which was billed but not received in 2019/20. This reimbursement will be recognized in 2020/21. • Miscellaneous and Transfers In revenue includes $694,000 to record the annual former Redevelopment Agency loan repayment interest earned in 2019/20. The loan repayments are structured to pay all principal first, then interest. Each year the City records the payment received and interest earned in accordance with the State Department of Finance approved loan repayment schedule. Loan repayments are not budgeted; these funds are recognized in unassigned reserves and reduce non-spendable reserves each year. 80% of the extraordinary gain is recognized in the General Fund and 20% in the Housing Authority Fund. • Actual expenses were $16,465,000 lower than the final budget of which $14,934,000 was carried over into 2020/21 for continuing appropriations related to operations and Capital Improvement Projects (CIP). Funds not being carried over are recognized as Unassigned Reserve Fund balance in the General Fund. CIP revenue commitments are reflected in assigned reserves and operational carryovers are noted in committed reserves. • General Fund savings were derived from the judicious management of contract and professional services, postponing non-critical repairs and upgrades, and salary and benefits savings from vacant and temporarily furloughed positions. 140 15 Housing Authority Fund The Housing Authority Fund is used to account for the activities of the Housing Authority; the Housing Authority invests in programs and projects that preserve and increase the supply of affordable housing in the City. The fund balance increased by $777,000 to end the year at $22,819,000. Capital Improvement Fund The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had forty-four (44) active Capital Improvement Projects budgeted during 2019/20. The five most active projects were: • La Quinta Village Complete Streets ($7,436,000) • SilverRock Event Site ($3,738,000) • Citywide Drainage Enhancements ($2,360,000) • Traffic Signal Interconnect Project ($1,792,000) • Dune Palms Road Street Improvements ($1,164,000) These projects, along with others, leveraged State or Federal grant funds or were significantly supported with Measure G sales tax revenues. PROPRIETARY FUNDS The City of La Quinta's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The financial activities of the City enterprise fund are addressed in the discussion of the City’s business-type activities. In addition, the City has four (4) internal service funds to accumulate resources for equipment and vehicle replacement, information technology, insurance, and park equipment and facility replacement. GENERAL FUND BUDGETARY HIGHLIGHTS Revenue appropriations and transfers in decreased by $4,918,000 between the original ($57,847,000) and final amended budget ($52,939,000). The main components of the decrease were due to sales tax revenue and transient occupancy taxes which decreased by $1,900,000 and $3,515,000 respectively. 141 16 Expenditure appropriations and transfers out increased by $16,332,000 between the original ($55,789,000) and final amended budget ($72,121,000). Following are the primary changes: • $12,598,000 in operational and capital improvement project carryover appropriations from prior fiscal years to 2019/20 as approved by City Council. • $3,640,000 was added as an additional contribution to the Pension Trust from unassigned fund balance. • $1,500,000 allocated to the Economic Development Fund from Economic Disaster reserves for Small Business Economic Relief Programs. • As a result of COVID-19, to minimize the use of reserves due to projected revenue shortfalls, expenses were also reduced by $2,459,000. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets The City’s capital assets for its governmental and business-type activities as of June 30, 2020, were $552,769,000 (net of accumulated depreciation). This includes land, right of way, buildings and improvements, machinery and equipment, streets and bridges, and construction in progress. The investment in capital assets decreased by $10,586,000 in 2019/20 primarily due to a reduction in construction in progress for completed projects. The following chart lists the asset categories for governmental and business-like activities net of depreciation: City of La Quinta Capital Assets (net of depreciation) Major capital asset events under Governmental Activities included the following: • Recording infrastructure improvements, street improvements, street right of way, street sidewalks and curbs and gutters, traffic signals, street medians, and construction in progress. 2019 2020 2019 2020 2019 2020 Land 66,571,934 66,810,841 39,712,955 39,712,955 106,284,889 106,523,796 Buildings & Improvements 39,212,401 37,098,256 3,342,277 3,127,733 42,554,678 40,225,989 Equipment & Furniture 1,178,546 1,590,589 320,304 151,187 1,498,850 1,741,776 Vehicles 828,376 715,710 - - 828,376 715,710 Software - - - - - - Infrastructure 382,503,766 378,965,718 - - 382,503,766 378,965,718 Construction in Progress 29,684,917 24,596,308 - - 29,684,917 24,596,308 TOTAL 519,979,940 509,777,422 43,375,536 42,991,875 563,355,476 552,769,297 Governmental Activities Business-Type ActivitiesDescription Total By Fiscal Year 142 17 Business-Type Activities The Golf Course capital asset balance at June 30, 2020, was $42,992,000, net of accumulated depreciation. The balance decreased of $384,000 reflects accumulated depreciation expensed in 2019/20. Additional information on the City of La Quinta’s capital assets can be found in Note 4 to the financial statements. Long-Term Debt At the end of 2019/20, the City governmental funds had total outstanding debt of $15,108,000, which is $1,005,000 greater than the previous year. Of the total amount, $762,000 represents capital leases and $888,000 employee compensated absences. After 2018/19, the Net Pension Liability is reported as an outstanding debt. The increase of $1,055,000 in the Net Pension Liability is described in Note 8 and the obligation is not reduced by the Pension Trust balance of $10,250,000 until funds are remitted to CalPERS. City of La Quinta Outstanding Debt Additional information on long-term debt can be found in Note 5 of the financial statements. REQUEST FOR INFORMATION This financial report is designed to provide a general overview of the City’s finances. Questions concerning this information or requests for additional information should be addressed to the City of La Quinta, Karla Romero, Finance Director/City Treasurer, 78-495 Calle Tampico, La Quinta, CA, 92253, by telephone at 760-777-7073, or by email at finance@laquintaca.gov. Debt Type:2019 2020 Capital Leases 757,971$ 761,791$ Compensated Absences 941,955 888,491 Net Pension Liability 12,403,691 13,458,200 TOTAL 14,103,617$ 15,108,482$ Governmental Activities 143 144 See Notes to Financial Statements 18 City of La Quinta, California Statement of Net Position June 30, 2020 Governmental Business-Type Activities Activities Total Assets Cash and investments 134,297,264$ 2,220$ 134,299,484$ Restricted cash and investments 10,249,738 - 10,249,738 Receivables Accounts 458,191 - 458,191 Taxes 4,518,126 - 4,518,126 Notes and loans 22,782,114 - 22,782,114 Accrued interest 4,570,499 831 4,571,330 Prepaid costs 476,592 - 476,592 Deposits - 250,000 250,000 Due from other governments 36,629,432 - 36,629,432 Internal balances 116,541 (116,541) - Inventories - 105,816 105,816 Land held for resale 5,403,652 - 5,403,652 Net OPEB asset 47,052 - 47,052 Capital assets not being depreciated 377,264,502 3,278,920 380,543,422 Capital assets, net of depreciation 132,512,920 36,434,035 168,946,955 Total assets 729,326,623 39,955,281 769,281,904 Deferred Outflows of Resources Deferred amounts related to OPEB 177,251 - 177,251 Deferred amounts related to pensions 3,249,373 - 3,249,373 Total deferred outflows of resources 3,426,624 - 3,426,624 Liabilities Accounts payable 7,377,796 338,316 7,716,112 Accrued liabilities 418,678 - 418,678 Unearned revenue 1,274,384 1,610 1,275,994 Deposits payable 7,730,304 35,500 7,765,804 Due to other governments 1,583,919 - 1,583,919 Noncurrent liabilities Due within one year 516,041 - 516,041 Due in more than one year 14,592,440 - 14,592,440 Total liabilities 33,493,562 375,426 33,868,988 Deferred Inflows of Resources Deferred amounts related to OPEB 47,430 - 47,430 Deferred amounts related to pensions 1,015,086 - 1,015,086 Total deferred inflows of resources 1,062,516 - 1,062,516 Net Position Net investment in capital assets 509,777,422 39,712,955 549,490,377 Restricted for Planning and development projects 23,680,641 - 23,680,641 Public safety 1,607,101 - 1,607,101 Public works 3,208,072 - 3,208,072 Capital projects 3,128,962 - 3,128,962 Community services 14,376,472 - 14,376,472 Unrestricted 142,418,499 3,145,820 145,564,319 Total net position 698,197,169$ 42,858,775$ 741,055,944$ Primary Government 145 See Notes to Financial Statements 19 City of La Quinta, California Statement of Activities Year Ended June 30, 2020 Operating Capital Charges for Contributions Contributions Functions/Programs Expenses Services and Grants and Grants Primary Government: General government 9,877,251$ 615,348$ 20,519$ 3,341,932$ Public safety 24,009,725 367,277 - 155,948 Planning and development 5,845,836 799,040 114,102 1,632,293 Community services 11,362,950 366,896 5,785,752 - Public works 32,248,031 1,436,362 1,897,109 4,483,579 Interest on long-term debt 98,049 - - - Total governmental activities 83,441,842 3,584,923 7,817,482 9,613,752 Business-Type Activities: Golf Course 4,148,190 2,746,748 - - Total primary government 87,590,032$ 6,331,671$ 7,817,482$ 9,613,752$ General Revenues Taxes Property taxes, levied for general purpose Transient occupancy taxes Sales taxes Franchise taxes Business licenses taxes Other taxes Motor vehicle in lieu - unrestricted Investment income Other Extraordinary item Transfers Total General Revenues, Special Items, Extraordinary Items and Transfers Change in Net Position Net Position at Beginning of Year Net Position at End of Year Program Revenues 146 See Notes to Financial Statements 20 City of La Quinta, California Statement of Activities Year Ended June 30, 2020 Governmental Business-Type Activities Activities Total (5,899,452)$ -$ (5,899,452)$ (23,486,500) - (23,486,500) (3,300,400) - (3,300,400) (5,210,302) - (5,210,302) (24,430,981) - (24,430,981) (98,049) - (98,049) (62,425,685) - (62,425,685) - (1,401,442) (1,401,442) (62,425,685) (1,401,442) (63,827,127) 16,710,544 - 16,710,544 8,079,394 - 8,079,394 19,136,015 - 19,136,015 1,996,593 - 1,996,593 378,744 - 378,744 662,545 - 662,545 4,290,417 - 4,290,417 5,110,358 9,356 5,119,714 1,404,143 - 1,404,143 867,792 - 867,792 (635,200) 635,200 - 58,001,345 644,556 58,645,901 (4,424,340) (756,886) (5,181,226) 702,621,509 43,615,661 746,237,170 698,197,169$ 42,858,775$ 741,055,944$ Primary Government Net (Expense) Revenue and Changes in Net Position 147 See Notes to Financial Statements 21 City of La Quinta, California Balance Sheet – Governmental Funds June 30, 2020 Special Capital Projects Revenue Fund Fund Other Total Housing Capital Governmental Governmental General Authority Improvement Funds Funds Assets Pooled cash and investments 88,983,142$ 14,431,521$ 337,720$ 22,282,936$ 126,035,319$ Restricted cash and investments 10,249,738 - - - 10,249,738 Receivables Accounts 446,982 11,209 - - 458,191 Taxes 4,070,353 - - 447,773 4,518,126 Notes and loans - 22,782,114 - - 22,782,114 Accrued interest 124,565 4,397,460 - 35,363 4,557,388 Prepaid costs 14,065 - 552 2,875 17,492 Deposits - - - - - Due from other governments 26,364,601 6,517,436 2,846,760 900,635 36,629,432 Due from other funds 122,828 - - - 122,828 Land held for resale 5,403,652 - - - 5,403,652 Total assets 135,779,926$ 48,139,740$ 3,185,032$ 23,669,582$ 210,774,280$ Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities Accounts payable 3,761,849$ 184,552$ 2,767,774$ 446,990$ 7,161,165$ Accrued liabilities 381,498 12,934 - 22,874 417,306 Unearned revenues 39,101 - 1,235,283 - 1,274,384 Deposits payable 7,706,108 24,196 - - 7,730,304 Due to other governments 78,732 - - 1,505,187 1,583,919 Due to other funds - - - 6,287 6,287 Total liabilities 11,967,288 221,682 4,003,057 1,981,338 18,173,365 Deferred Inflows of Resources Unavailable revenue 478,973 25,099,463 2,846,760 13,174 28,438,370 Fund Balances Nonspendable Prepaid costs 14,065 - - 2,875 16,940 Land held for resale 5,403,652 - - - 5,403,652 Due from other governments 26,069,742 - - - 26,069,742 Restricted for Planning and development projects - 22,818,595 - 862,046 23,680,641 Public safety - - - 1,607,101 1,607,101 Community services - - - 14,376,472 14,376,472 Public works - - - 3,208,072 3,208,072 Capital projects - - - 3,128,962 3,128,962 Section 115 trust 10,249,738 - - - 10,249,738 Committed to Natural Disaster Reserve 10,000,000 - - - 10,000,000 Economic Downturn Reserve 6,800,000 - - - 6,800,000 Cash Flow Reserve 5,000,000 - - - 5,000,000 Capital Replacement Reserve 6,540,000 - - - 6,540,000 Carryovers 1,778,800 - - - 1,778,800 Assigned for Public safety 10,491,654 - - - 10,491,654 Sales Tax Reserve 8,736,219 - - - 8,736,219 Capital projects 13,155,144 - - - 13,155,144 Unassigned 19,094,651 - (3,664,785) (1,510,458) 13,919,408 Total fund balance 123,333,665 22,818,595 (3,664,785) 21,675,070 164,162,545 Total liabilities, deferred inflows of resources and fund balances 135,779,926$ 48,139,740$ 3,185,032$ 23,669,582$ 210,774,280$ 148 See Notes to Financial Statements 22 City of La Quinta, California Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position June 30, 2020 Amounts reported for governmental activities in the statement of net position are different because: Fund balances of governmental funds 164,162,545$ Capital assets net of accumulated depreciation have not been not been included as current financial resources in governmental fund activity 495,386,956 Net OPEB asset is not considered a current financial resource 47,052 Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental funds Capital lease payable (65,939)$ Compensated absences (888,491) Net pension liability (13,458,200) (14,412,630) Deferred outflows related to pensions 3,249,373 Deferred outflows related to OPEB 177,251 Deferred inflows related to pensions (1,015,086) Deferred inflows related to OPEB (47,430) Revenues reported as unavailable revenue in the governmental funds are recognized in the statement of activities.28,438,370 Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The assets and liabilities of the internal service funds are included in governmental activities of the statement of net position 22,210,768 Net Position of Governmental Activities 698,197,169$ 149 See Notes to Financial Statements 23 City of La Quinta, California Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds Year Ended June 30, 2020 Special Capital Projects Revenue Fund Fund Other Total Housing Capital Governmental Governmental General Authority Improvements Funds Funds Revenues Taxes 43,286,632$ -$ -$ 1,594,406$ 44,881,038$ Assessments - - - 957,017 957,017 Licenses and permits 1,913,519 - - - 1,913,519 Intergovernmental 7,079,739 - 5,292,544 4,735,312 17,107,595 Charges for services 1,179,592 - - - 1,179,592 Use of money and property 3,305,351 1,064,288 - 849,449 5,219,088 Fines and forfeitures 370,391 - - - 370,391 Contributions from other agencies - - 294,802 - 294,802 Developer participation - - 176,199 1,687,388 1,863,587 Miscellaneous 544,703 505,482 273,583 47,327 1,371,095 Total revenues 57,679,927 1,569,770 6,037,128 9,870,899 75,157,724 Expenditures Current General government 7,731,395 - - 1,100 7,732,495 Public safety 23,911,695 - - 98,030 24,009,725 Planning and development 3,235,430 615,052 819,011 766,788 5,436,281 Community services 3,908,895 350,778 - 1,900,034 6,159,707 Public works 1,765,112 - - 3,656,494 5,421,606 Capital outlay 1,196,946 - 21,850,721 102,844 23,150,511 Debt service Interest and fiscal charges - - - 28,868 28,868 Total expenditures 41,749,473 965,830 22,669,732 6,554,158 71,939,193 Excess (Deficiency) of Revenues over (under) Expenditures 15,930,454 603,940 (16,632,604) 3,316,741 3,218,531 Other Financing Sources (Uses) Transfers in - - 13,347,741 3,119,668 16,467,409 Transfers out (10,928,870) - - (5,984,101) (16,912,971) Total other financing sources (uses)(10,928,870) - 13,347,741 (2,864,433) (445,562) Extraordinary Item Successor Agency loan 694,234 173,558 - - 867,792 Net Changes in Fund Balances 5,695,818 777,498 (3,284,863) 452,308 3,640,761 Fund Balances, Beginning of Year 117,637,847 22,041,097 (379,922) 21,222,762 160,521,784 Fund Balances, End of Year 123,333,665$ 22,818,595$ (3,664,785)$ 21,675,070$ 164,162,545$ 150 See Notes to Financial Statements 24 City of La Quinta, California Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended June 30, 2020 Amounts reported for governmental activities in the statement of activities are different because: Net changes in fund balances - total governmental funds 3,640,761$ Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense. Adjustments for capital outlay, net of asset deletions and the net depreciation expense is reported in the governmental activities.(10,014,053) This issuance of long-term debt liabilities provides current financial resources in the governmental funds, but issuing debt increases the long-term liabilities in the statement of net position. Repayment of bond principal is an expenditure in the governmental fund, but the repayment reduces long-term liabilities in the statement of net position. Capital lease activity 22,820 Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.53,464 Governmental funds report OPEB contributions as expenditures. However, in the Statement of Activities, OPEB expense is measured as the change in OPEB liability and the amortization of deferred outflows and inflows of resources related to OPEB. This amount represents the net change in OPEB related amounts.1,222 Governmental funds report pension contributions as expenditures. However, in the Statement of Activities, pension expense is measured as the change in pension liability and the amortization of deferred outflows and inflows of resources related to pension. This amount represents the net change in pension related amounts.(1,128,950) Revenues reported as unavailable revenue in the governmental funds are recognized as operating contributions and grants in the statement of activities.2,984,879 Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities.15,517 Change in net position of governmental activities (4,424,340)$ 151 See Notes to Financial Statements 25 City of La Quinta, California Statement of Net Position – Proprietary Funds June 30, 2020 Business-Type Governmental Activities Activities Enterprise Funds Internal Service Golf Course Funds Assets Current Pooled cash and investments 2,220$ 8,261,945$ Receivables Accrued interest 831 13,111 Prepaid costs - 459,100 Deposits 250,000 - Inventories 105,816 - Total current assets 358,867 8,734,156 Noncurrent Capital assets not being depreciated 39,712,955 8,311,605 Capital assets, net of depreciation 3,278,920 6,078,861 Total noncurrent assets 42,991,875 14,390,466 Total assets 43,350,742 23,124,622 Liabilities Current Accounts payable 338,316 216,631 Accrued liabilities - 1,372 Deposits payable 35,500 - Due to other funds 116,541 - Unearned revenues 1,610 - Current portion of capital leases - 235,127 Total current liabilities 491,967 453,130 Noncurrent Liabilities Long-term portion of capital leases - 460,724 Total liabilities 491,967 913,854 Net Position Net investment in capital assets 39,712,955 13,694,615 Unrestricted 3,145,820 8,516,153 Total net position 42,858,775$ 22,210,768$ 152 See Notes to Financial Statements 26 City of La Quinta, California Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds Year Ended June 30, 2020 Business-Type Governmental Activities Activities - Enterprise Funds Internal Golf Course Service Funds Operating Revenues Sales and service charges 2,746,748$ 3,525,005$ Operating Expenses Administration and general 59,518 405,357 Fuel and oil - 73,751 Maintenance and parts - 238,115 Contract services 3,618,424 755,489 Software and supplies - 1,329,126 Depreciation expense 383,662 1,091,138 Other 86,586 - Total operating expenses 4,148,190 3,892,976 Operating Loss (1,401,442) (367,971) Nonoperating Revenues (Expenses) Interest revenue 9,356 312,611 Miscellaneous revenues - 329,696 Interest expense - (69,181) Total nonoperating revenues (expenses)9,356 573,126 Income (Loss) Before Transfers (1,392,086) 205,155 Transfers in 635,200 100,000 Transfers out - (289,638) Total transfers 635,200 (189,638) Changes in Net Position (756,886) 15,517 Net Position, Beginning of the Year 43,615,661 22,195,251 Net Position at End of Year 42,858,775$ 22,210,768$ 153 See Notes to Financial Statements 27 City of La Quinta, California Statement of Cash Flows – Proprietary Funds Year Ended June 30, 2020 Business-Type Governmental Activities-Activities- Enterprise Funds Internal Golf Course Service Funds Operating Activities Cash received from customers and users 2,817,726$ -$ Cash received from interfund services provided - 3,525,005 Cash payments to suppliers for goods and services (3,814,639) (2,671,562) Cash payments to employees for services (19,994) (1,286) Net Cash from (used for) Operating Activities (1,016,907) 852,157 Non-Capital Financing Activities Cash transfers out - (289,638) Cash transfers in 635,200 100,000 Net Cash from (used for) Non-Capital Financing Activities 635,200 (189,638) Capital and Related Financing Activities Capital contributions - 327,339 Acquisition and construction of capital assets - (876,035) Interest paid on capital debt - (69,181) Net Cash used for Capital and Related Financing Activities - (617,877) Investing activities Interest received on investments 9,731 323,824 Net Increase (Decrease) in Cash and Cash Equivalents (371,976) 368,466 Cash and Cash Equivalents at Beginning of Year 374,196 7,893,479 Cash and Cash Equivalents at End of Year 2,220$ 8,261,945$ 154 See Notes to Financial Statements 28 City of La Quinta, California Statement of Cash Flows – Proprietary Funds Year Ended June 30, 2020 Business-Type Governmental Activities-Activities- Enterprise Funds Internal Golf Course Service Funds Reconciliation of Operating (Loss) to Net Cash used for Operating Activities: Operating (loss)(1,401,442)$ (367,971)$ Adjustments to reconcile operating income (loss) to net cash from (used for) operating activities: Depreciation 383,662 1,091,138 Changes in Accounts receivable 69,368 - Inventories (5,127) - Prepaid costs - 381,602 Accounts payable (161,525) 133,440 Accrued liabilities (18,384) (613) Due to other funds 116,541 (385,439) Net Cash from (used for) Operating Activities (1,016,907)$ 852,157$ Non-Cash Transactions Capital assets acquired by capital lease -$ 116,966$ 155 See Notes to Financial Statements 29 City of La Quinta, California Statement of Fiduciary Net Position June 30, 2020 Pension Trust Private-Purpose Fund Trust Fund Successor Supplemental Agency of the Pension Plan former RDA Assets Pooled cash and investments 102,703$ 36,960,884$ Receivables Notes and loans - 1,011,005 Accrued interest 163 93,392 Prepaid asset - 475,174 Due from other governments - 1,505,187 Restricted assets Cash and investments with fiscal agent - 5,362 Total assets 102,866$ 40,051,004$ Deferred Outflows of Resources Deferred charge on refunding - 9,715,975 Total deferred outflows of resources - 9,715,975 Liabilities Accrued interest - 2,828,049 Long-term liabilities Due in one year - 12,298,833 Due in more than one year - 207,015,579 Total liabilities - 222,142,461 Net Position (Deficit) Restricted for pensions 102,866$ Held in trust (172,375,482)$ 156 See Notes to Financial Statements 30 City of La Quinta, California Statement of Changes in Fiduciary Net Position Year Ended June 30, 2020 Pension Trust Private-Purpose Fund Trust Fund Successor Supplemental Agency of the Pension Plan Former RDA Additions Taxes -$ 20,732,863$ Net investment income 8,778 812,355 Total additions 8,778 21,545,218 Deductions Administrative expenses 12,833 44,464 Contractual services - 670,781 Interest and fiscal charges - 8,417,062 Total deductions 12,833 9,132,307 Extraordinary Item Successor Agency loan principal - (867,792) Changes in Net Position (4,055) 11,545,119 Net Position/(Deficit) - Beginning of the Year 106,921 (183,920,601) Net Position/(Deficit) - End of the Year 102,866$ (172,375,482)$ 157 This page intentionally left blank. 158 31 City of La Quinta, California Notes to Financial Statements June 30, 2020 Note 1 - Summary of Significant Accounting Policies Reporting Entity The City of La Quinta (City) was incorporated May 1, 1982, under the general laws of the State of California. In November 1996, the City became a charter City. The City operates under the Council – Manager form of government. The City provides many community services including public safety, highway and street maintenance, health and social services, cultural and leisure services, public improvements, planning and zoning services, and community development services. The accounting policies of the City conform to generally accepted accounting principles as applicable to governments. As required by generally accepted accounting principles, these financial statements present the City and its component units, which are entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization’s governing body and the City is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable if an organization is fiscally dependent (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City’s financial statements to be misleading or incomplete. All of the City’s component units are considered to be blended component units. Blended component units, although legally separate entities, are, in substance, part of the City’s operations and so data from these units are reported with the interfund data of the primary government. The following organizations are considered to be component units of the City: City of La Quinta Public Financing Authority The La Quinta Public Financing Authority (Financing Authority) was established pursuant to a Joint Exercise of Powers Agreement dated November 19, 1991, between the City and the Former Redevelopment Agency (now Successor Agency). The purpose of the Financing Authority is to provide financing necessary for the construction of various public improvements through the issuance of debt. Although the Financing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Financing Authority and the management of the City has operational responsibility for the Financing Authority. The activities of the Financing Authority are recorded in the debt service fund. Separate financial statements of the Financing Authority are not prepared. 159 32 City of La Quinta, California Notes to Financial Statements June 30, 2020 City of La Quinta Housing Authority The La Quinta Housing Authority (Housing Authority) was established pursuant to California Housing Authorities Law (Health and Safety Code Sections 34200 et seq.) on September 15, 2009. The purpose of the Housing Authority is to provide safe and sanitary housing opportunities for La Quinta residents. Although the Housing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Housing Authority and the management of the City has operational responsibility for the Housing Authority. The activities of the Housing Authority are recorded in the Housing Authority Special Revenue Fund. Separate financial statements of the Housing Authority are not prepared. Government-Wide and Fund Financial Statements The basic financial statements of the City are composed of the following: • Government-wide financial statements • Fund financial statements • Notes to the financial statements Government-wide Financial Statements The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. All fiduciary activities are reported only in the fund financial statements. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. The statement of activities demonstrates the degree to which the direct expenses of a given function or segments are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting City’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Taxes and other items not properly included among program revenues are reported instead as general revenues. Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as other financing sources. Amounts paid to reduce long- term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as expenditures. 160 33 City of La Quinta, California Notes to Financial Statements June 30, 2020 Fund Financial Statements The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the governmental, proprietary, and fiduciary funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in the aggregate for governmental and proprietary funds. Fiduciary statements include financial information for fiduciary funds. Fiduciary funds of the city primarily represent assets held by the City in a custodial capacity for other individuals or organizations. Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds and internal service funds, while business-type activities incorporate data from the government's enterprise funds. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. The government-wide financial statements are reported using the economic resources measurement focus basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred regardless of the related cash flows. Property taxes are recognized in the year they are levied. Grants and similar items are recognized as soon as all eligibility requirements imposed by the providers are met. Governmental Funds In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses a 60-day availability period. Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed delivered tax revenues are recognized as revenues in the period in which the underlying exchange transaction on which they are based takes place. Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary non- exchange transactions are recognized as revenues when all applicable eligibility requirements have been met. 161 34 City of La Quinta, California Notes to Financial Statements June 30, 2020 Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government. In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are generally included on their balance sheets. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses). Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period. Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered “available spendable resources”, since they do not represent net current assets. Recognition of governmental fund type revenues represented by noncurrent receivables are deferred until they become current receivables. Noncurrent portions of other long-term receivables are offset by fund balance reserve accounts. Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures. Proprietary Funds The City’s enterprise and internal service funds are proprietary funds. In the fund financial statements, proprietary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets, all deferred outflows of resources, all liabilities, and all deferred inflows of resources (whether current or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position. Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the proprietary fund financial statements, rather than as an other financing source. Amounts paid to reduce long-term indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as expenditures. 162 35 City of La Quinta, California Notes to Financial Statements June 30, 2020 Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Enterprise Funds are charges to customers for sales and services. Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Fiduciary Funds The pension and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting. The agency fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities. Major Funds, Internal Service Funds and Fiduciary Fund Types The City’s major governmental funds are as follows: General Fund – This fund is the primary fund of the City and is used to account for all revenue and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Community Development, Police Services, Public Works, and Community Services. Housing Authority – This fund accounts for the combined housing activities of the Housing Authority in Project Areas 1 and 2 which promotes and provides for quality housing. Revenues will be provided from the receipts and collections of rents, notes and loans. All monies in the Housing Authority must be used in accordance with the applicable housing-related provisions of the California Housing Authorities Law. Capital Improvement Fund – This capital projects fund is used to account for the planning, design and construction of various capital projects throughout the City. The City’s major proprietary fund is as follows: Golf Course – This fund accounts for the activities of the SilverRock Golf Resort. Other fund types of the City are as follows: Special Revenue Funds – These funds account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. Capital Projects Funds – These funds account for financial resources that are restricted, committed, or assigned to expenditures for capital outlay. Debt Service Fund – This fund accounts for the servicing of long-term debt. 163 36 City of La Quinta, California Notes to Financial Statements June 30, 2020 Internal Service Funds: Equipment Replacement Fund – This fund accounts for equipment and vehicle maintenance and replacement services provided to other departments on a cost-reimbursement basis. Information Technology Fund – This fund is used to account for the acquisition for computer equipment, maintenance, and services to support information systems within the City. Costs are reimbursed by the benefiting departments. Park Equipment and Facilities Fund – This fund is used to account for the purchase and replacement of City owned and operated park equipment and facilities. Costs are reimbursed by the benefiting departments. Insurance Fund – This fund accounts for City-wide insurances: liability, property, earthquake, workers compensation and risk management. Expenses are shared among departments on an allocation basis. Fiduciary Funds: Agency Fund – This fund accounts for assets held by the City as an agent for assessment district bondholders. This fund was closed in the current year. Pension Trust Fund – This fund accounts for the activities of the Supplemental Pension Savings Plan, which accumulates resources for pension benefit payments to qualified government employees. Private-Purpose Trust Fund – This fund accounts for the assets and liabilities of the Former Redevelopment Agency and its allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the Former Agency are paid in full and assets have been liquidated. Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Equity Cash and Investments For financial reporting purposes, investments are adjusted to their fair value. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments. The City pools cash and investments of all funds, except for assets held within the Section 115 trust and amounts held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s month end cash and investment balance. 164 37 City of La Quinta, California Notes to Financial Statements June 30, 2020 Cash and Cash Equivalents For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Cash equivalents also represent the proprietary fund’s share in the City’s cash and investment pool. Cash equivalents have an original maturity date of three months or less from the date of purchase. For purposes of the statement of cash flows, the entire balance of cash and investments on the combined balance sheet for the proprietary funds is considered cash and cash equivalents. Restricted Section 115 Trust Cash and Investments All assets in the Section 115 Trust are irrevocably dedicated to funding obligations of the City’s pension beneficiaries, other post-employment beneficiaries or costs of administering the Trust. The funds are not considered plan assets of either the pension plan or OPEB plan and are therefore considered restricted assets of the City. Inventory Inventory is valued at cost using the first in/first out (FIFO) method. The City uses the consumption method of accounting for inventories. Prepaid Costs Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The City utilizes the consumption method, in which prepaid items are accounted for in the period that the benefit was received. Capital Assets Capital assets (including infrastructure) are recorded at cost where historical records are available and at an estimated historical cost where no historical records exist. Contributed capital assets are valued at their acquisition value at the date of the contribution. Generally, capital asset purchases in excess of $5,000 are capitalized if they have an expected useful life of three years or more. Capital Assets include public domain (infrastructure) consisting of certain improvements including roads, streets, sidewalks, medians, and storm drains. Capital assets used in operations are depreciated over their estimated useful lives using the straight-line method in the government-wide financial statements and in the fund financial statements of the proprietary funds. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective balance sheet. 165 38 City of La Quinta, California Notes to Financial Statements June 30, 2020 The following schedule summarizes capital asset useful lives: Building and improvements 10-30 years Equipment and furniture 3-20 years Vehicles 5-10 years Infrastructure 10-50 years Software 5-10 years Property Taxes Under California law, property taxes are assessed and collected by the counties up to 1 percent of assessed value, plus other increases approved by the voters. The property taxes are recorded initially in a pool, and are then allocated to the cities based on complex formulas. Accordingly, the City of La Quinta accrues only those taxes that are received from the County within ninety days after year-end. Lien date January 1 Levy date July 1 Due dates November 1 and February 1 Collection dates December 10 and April 10 Deferred Outflows/Inflows of Resources In addition to assets, the statements of net position and the governmental fund balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. Governmental activities recorded deferred outflows of resources related to pensions and other post-employment benefits of $3,249,373 and $177,251 respectively. The Private Purpose Trust Fund- Successor Agency of the former RDA recorded deferred outflows of resources related to debt refundings. In addition to liabilities, the statements of net position and governmental fund balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has reported items on the governmental fund balance sheet as unavailable revenues that were not received within the City’s availability period. Additionally, governmental activities recorded deferred inflows of resources related to pensions and OPEB of $1,015,086 and $47,430, respectively. Compensated Absences Vacation and sick time is vested on a percentage based on number of years employed at the City. Maximum accumulation of sick and vacation is 40 and 60 days, respectively. 166 39 City of La Quinta, California Notes to Financial Statements June 30, 2020 Upon termination or retirement, permanent employees are entitled to receive compensation at their current base salary for all unused vacation leave. If an employee terminates with a minimum of two years’ service, the employee is entitled to receive 25 percent of the value of his unused sick leave. The percentage increases by 25 percent for each five-year period until the employee is entitled to 100 percent of the value of their unused sick leave. This will occur upon the completion of twenty years of continuous employment. The General Fund resources are used to pay for the accumulated benefits to employees. Long-Term Obligations In the government-wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. Fund Balance In the fund financial statements, governmental funds report the following fund balance classifications: Nonspendable includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Restricted includes amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation. Committed includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City’s highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is by a resolution. Assigned includes amounts that are constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed. City Council is authorized to assign amounts to a specific purpose. The City Council authorizes assigned amounts for specific purposes pursuant to the policy-making powers granted through a resolution. Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific purposes. The general fund is the only fund that reports a positive unassigned fund balance. 167 40 City of La Quinta, California Notes to Financial Statements June 30, 2020 Fund Balance Flow Assumptions – governmental fund financial statements Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last. Net Position Flow Assumption – government-wide and proprietary fund financial statements Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position is applied. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates. New Accounting Pronouncements Adopted in the Current Year GASB Statement No. 95 – In May 2020, the GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The objective of this statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. The objective is accomplished by postponing the effective dates of certain provisions in Statements and Implementation Guides that first became effective or are scheduled to become effective for periods beginning after June 30, 2018, and later. The effective dates of certain provisions contained in the following pronouncements are postponed by one year: Statement No. 83, No. 84, No. 88, No. 89, No. 90, No. 91, No. 92, and No. 93. 168 41 City of La Quinta, California Notes to Financial Statements June 30, 2020 Effective in Future Fiscal Years The City is currently evaluating the potential impact of the following issued, but not yet effective, accounting standards. GASB Statement No. 84 – In January 2017, GASB issued Statement No. 84, Fiduciary Activities. The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement is effective for reporting periods beginning after December 15, 2019. GASB Statement No. 87 – In June 2017, GASB issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases; enhancing the comparability of financial statements between governments; and also enhancing the relevance, reliability (representational faithfulness), and consistency of information about the leasing activities of governments. This Statement is effective for reporting periods beginning after June 15, 2021. GASB Statement No. 89 – In June 2018, the GASB issued Statement No. 89, Accounting for Interest Cost Incurred Before the End of a Construction Period. The objectives of this Statement are (a) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (b) to simplify accounting for certain interest costs. This Statement is effective for reporting periods beginning after December 15, 2020. GASB Statement No. 90 – In September 2018, the GASB issues Statement No. 90, Majority Equity Interests, an amendment of GASB Statements No. 14 and No. 61. The objectives of this Statement are to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. The Statement is effective for reporting periods beginning after December 15, 2019. GASB Statement No. 91 – In May 2019, the GASB issued Statement No. 91, Conduit Debt Obligations. The objective of this statement is to better meet the information needs of financial statement users by enhancing the comparability and consistency of conduit debt obligation reporting and reporting of related transactions and other events by state and local government issuers. This statement is also intended to improve the relevance, reliability, and understandability of information about conduit debt obligations, as well as related transactions and other events. The Statement is effective for reporting periods beginning after December 15, 2021. GASB Statement No. 92 – In January 2020, the GASB issued Statement No. 92, Omnibus 2020. The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve consistency of authoritative literature by addressing practice issues that have been identified during implementation of certain GASB Statements. This statement addresses a variety of topics including specific provisions about GASB Statements No. 87, No. 74, No. 84 and other topics. The Statement has various effective dates beginning June 15, 2020. 169 42 City of La Quinta, California Notes to Financial Statements June 30, 2020 GASB Statement No. 93 – In March 2020, the GASB issued Statement No. 93, Replacement of Interbank Offered Rates. The objective of this statement is to address those and other accounting and financial reporting implications that result from the replacement of an Interbank Offered Rate (IBOR). The Statement is effective for reporting periods beginning after June 15, 2020. GASB Statement No. 94 – In March 2020, the GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objective of this statement is to improve financial reporting by addressing issued related to public-private and public-public partnership arrangements. The Statement is effective for reporting periods beginning after June 15, 2022. GASB Statement No. 96 – In May 2020, the GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. The statements provide guidance on the accounting and financial reporting for subscription-based information technology arrangements for government end users. The Statement is effective for reporting periods beginning after June 15, 2022. GASB Statement No. 97 – In June 2020, the GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans- An Amendment of GASB Statements No. 14 and No. 84, and a Suppression of GASB Statement No. 32. The primary objective of the statement is to 1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; 2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution OPEB plans, and employee benefit plans other than pension plans or OPEB plans as fiduciary component units in fiduciary fund financial statements; and 3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code Section 457 deferred compensation plans that meet the definition of a pension plan and for benefits provided through those plans. The Statement is effective for reporting periods beginning after June 15, 2021. Note 2 - Cash and Investments Cash and investments as of June 30, 2020, are classified in the accompanying financial statements as follows: Statement of Net Position Cash and investments 134,299,484$ Restricted cash and investments 10,249,738 Statement of Fiduciary Net Position Cash and investments 37,063,587 Cash and investments with fiscal agent 5,362 Total cash and investments 181,618,171$ 170 43 City of La Quinta, California Notes to Financial Statements June 30, 2020 Cash and investment as of June 30, 2020, consist of the following: Cash on hand 3,300$ Deposits with financial institutions 8,978,494 Investments 172,636,377 Total cash and investments 181,618,171$ Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized by the California Government Code and the City’s investment policy. The table also identifies certain provisions of the California Government Code (or the City’s investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy. Maximum Maximum Maximum Percentage Investment Maturity Allowed in One Issuer U.S. Treasury Obligations 5 years N/A N/A U.S. Agency Securities 5 years N/A 20 million Local Agency Bonds 5 years N/A N/A California Local Agency Obligations 5 years N/A N/A Commercial Paper 270 days 25%10% of any outstanding issue Certificates of Deposit 5 years 30%250,000 Negotiable Certificates of Deposits 5 years 30%250,000 Corporate Notes 5 years 30%5 million Investment Pools (Riverside County Pool)N/A N/A N/A Money Market Mutual Funds N/A 20%10% of City funds Local Agency Investment Fund (LAIF)N/A N/A LAIF Limit Investment Agreements 92 days 20%N/A Investment Types Investments Authorized by the City Section 115 Trust Investments of the Trust are governed by the provisions of the City of La Quinta Section 115 Trust Agreement, rather than the general provisions of the California Government Code or the City’s investment policy. Investments authorized for funds held in the Section 115 Trust include Equity and Fixed Income Mutual Funds. The strategic range allowed for Equity and Fixed Income Mutual Funds is 5%-20% and 60%-95%, respectively. There are no limitations on the maximum amount that can be invested in one issuer or the maximum maturity of an investments. 171 44 City of La Quinta, California Notes to Financial Statements June 30, 2020 Disclosures Relating to Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of short term and long term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity: 1 year Total Or Less 1 to 3 years 3 to 5 years Certificates of Deposit 35,725,057$ 3,932,746$ 14,561,679$ 17,230,632$ Federal agency securities Federal Farm Credit Bank 8,542,400 - 2,562,310 5,980,090 Federal National Mortgage Association 1,552,710 - 1,024,840 527,870 Federal Home Loan Mortgage Corp 2,001,160 - - 2,001,160 Federal Home Loan Bank 2,342,506 1,002,770 - 1,339,736 U.S. Treasury Notes 11,191,010 6,554,150 3,062,585 1,574,275 Corporate Notes 2,487,469 - 2,068,805 418,664 Local Agency Investment Fund 85,631,064 85,631,064 - - CAMP 2,850,712 2,850,712 - - Riverside County Pool 10,491,654 10,491,654 - - Section 115 Trust Equity Mutual Funds 2,998,202 2,998,202 - - Fixed Income Mutual Funds 6,817,071 6,817,071 - - Held by Fiscal Agent Money Market Mutual Funds 5,362 5,362 - - Total 172,636,377$ 120,283,731$ 23,280,219$ 29,072,427$ Remaining Maturity (in Years) Investment Type 172 45 City of La Quinta, California Notes to Financial Statements June 30, 2020 Disclosures Relating to Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City's investment policy limits investments in commercial paper and money market mutual funds to those rated the highest rating as rated by Moody’s or Standard and Poor’s (S&P). Presented below are the S&P ratings as of year-end: Total AAA AA+AA AA- Federal Agency Securities 14,438,776$ -$ 14,438,776$ -$ -$ Corporate Notes 2,487,469 418,665 507,340 523,965 1,037,500 Total 16,926,245 418,665$ 14,946,116$ 523,965$ 1,037,500$ Exempt from Credit Risk disclosure: U.S. Treasury Notes 11,191,010 Not rated: Certificates of Deposit 35,725,057 Local Agency Investment Pool 85,631,064 CAMP 2,850,712 Riverside County Pool 10,491,654 Section 115 Trust: Equity Mutual Funds 2,998,202 Fixed Income Mutual Funds 6,817,071 Held by Fiscal Agent: Money Market Mutual Funds 5,362 Total investments 172,636,377$ Investment Type Concentration of Credit Risk Investments in any one issuer that represent 5 percent or more of total City’s investments are as follows: Reported Percent of Investment Type Amount Portfolio Federal Farm Credit Bank Federal Agency Securities 8,542,400$ 5% Issuer Custodial Credit Risk Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under 173 46 City of La Quinta, California Notes to Financial Statements June 30, 2020 state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits, or by letters of credit issued by the Federal Home Loan Bank of San Francisco having a value of 105 percent of the secured public deposits. As a public funds depository Wells Fargo and Bank of the West maintains a public funds deposit collateralization program that is designed to comply with all applicable statutes and regulations governing public funds deposits, including pledge and perfection of collateral. Accounts holding public funds are labeled as such and trigger collateralization. Collateral needs are met based on the prior day close of business. However, same-day collateral requests may be accommodated upon request. Investment in Riverside County Pool The City is a voluntary participant in the Riverside County Pooled Investment Fund that is regulated by California Government Code Section 53646 and managed by the Riverside County Treasurer. The City’s investment in this pool is reported in the accompanying financial statements of net position and prepared using the accrual basis of accounting. Investments are reported at fair value. The balance available for withdrawal is based on the accounting records maintained by the County. The Riverside County Pooled Investment Fund is not registered with the Securities and Exchange Commission and is not rated. Investment in State Investment Pool The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relations to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value. Accordingly, the City’s measurement of fair value of its investment with LAIF is based on uncategorized inputs, not defined as a level 1, level 2, or level 3 input. LAIF is not registered with the Securities and Exchange Commission and is not rated. Investment in California Asset Management Program The City is a voluntary participant in the California Asset Management Program (CAMP) that is regulated by the California Government Code Section 53601 (p) and managed by a Board of Trustees comprised of finance directors and treasurers of California public agencies that are members of the Joint Powers Authority. The City’s investment in this pool is reported in the accompanying financial statements of net position and prepared using the accrual basis of accounting. Investments are reported at fair value. The balance available for withdrawal is based on the accounting records maintained by CAMP. CAMP is not registered with the Securities and Exchange Commission and is not rated. 174 47 City of La Quinta, California Notes to Financial Statements June 30, 2020 Fair Value Measurements The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investments categorized as Level 2 are valued using the market approach and quoted market prices. The City has the following recurring fair value measurements as of June 30, 2020: Total Level 1 Level 2 Investments U.S. Treasury Notes 11,191,010$ 11,191,010$ -$ Federal Agency Securities 14,438,776 - 14,438,776 Corporate Notes 2,487,469 - 2,487,469 Certificates of Deposit 35,725,057 - 35,725,057 Section 115 Trust Equity Mutual Funds 2,998,202 2,998,202 - Fixed Income Mutual Funds 6,817,071 6,817,071 - Total leveled investments 73,657,585 11,191,010$ 52,651,302$ Investments with uncategorized inputs Local Agency Investment Fund 85,631,064 CAMP 2,850,712 Riverside County Pool 10,491,654 Held by Fiscal Agent Money Market Mutual Funds 5,362 Total investments 172,636,377$ Note 3 - Notes Receivable In September 1994, the former redevelopment agency sold certain real property to LINC Housing for $2,112,847. The property was used to construct single-family homes and rental units to increase the City's supply of low and moderate income housing. The note bears interest at 6 percent per annum and is due in full on June 15, 2029. On February 1, 2012, this receivable was transferred to the Housing Authority, which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2020, the outstanding principal balance is $2,035,387 and the outstanding interest is $3,010,159. In February 2011, the former redevelopment agency entered into Disposition and Development Agreement with Coral Mountain Partners L.P. (“Coral Mountain”) to fund up to $29,000,000 for the construction of a low and moderate income apartment complex with an estimated completion date of the apartment complex of March 2014. The former redevelopment agency’s $29,000,000 loan is evidenced by a Promissory Note executed by Coral Mountain (“Note”). Interest on the outstanding note amount will bear simple interest of 1 percent. 175 48 City of La Quinta, California Notes to Financial Statements June 30, 2020 Principal and interest will be repaid on or before May 1st of each year from annual residual receipts as defined in the Note once the project is completed and may be repaid early if the property is refinanced, or if the property is transferred to another entity. On February 1, 2012, this receivable was transferred to the Housing Authority which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2020, the outstanding principal balance is $20,724,559 and the outstanding interest balance is $1,364,746. Other notes receivable as of February 1, 2012, included in the Housing Authority which took over the housing function of the former redevelopment agency upon dissolution totaled $22,168 at June 30, 2020. Note 4 - Capital Assets Capital asset activity for governmental activities for the year ended June 30, 2020, is as follows: Balance at Balance at July 1, 2019 Additions Deletions Transfers June 30, 2020 Governmental activities Capital assets, not being depreciated Land 66,571,934$ 327,339$ 88,432$ -$ 66,810,841 Right of way 285,857,353 - - - 285,857,353 Construction-in-progress 29,684,917 22,130,680 11,579,486 (15,639,803) 24,596,308 Total capital assets, not being depreciated 382,114,204 22,458,019 11,667,918 (15,639,803) 377,264,502 Capital assets, being depreciated Buildings and improvements 73,598,659 98,155 12,382,179 13,186,733 74,501,368 Equipment and furniture 3,469,065 876,395 93,818 - 4,251,642 Vehicles 1,678,796 92,915 64,297 - 1,707,414 Infrastructure 225,158,968 279,121 - 2,453,070 227,891,159 Total capital assets, being depreciated 303,905,488 1,346,586 12,540,294 15,639,803 308,351,583 Less accumulated depreciation for Buildings and improvements 34,386,258 3,042,414 25,560 - 37,403,112 Equipment and furniture 2,290,519 464,352 93,818 - 2,661,053 Vehicles 850,420 190,721 49,437 - 991,704 Infrastructure 128,512,555 6,270,239 - - 134,782,794 Total accumulated depreciation 166,039,752 9,967,726 168,815 - 175,838,663 Total capital assets, being depreciated, net 137,865,736 (8,621,140) 12,371,479 15,639,803 132,512,920 Governmental activities capital assets, net 519,979,940$ 13,836,879$ 24,039,397$ -$ 509,777,422 176 49 City of La Quinta, California Notes to Financial Statements June 30, 2020 Depreciation expense was charged to the following functions in the Statement of Activities: General governments 375,147$ Planning & development 24,629 Community services 1,363,131 Public works 7,087,184 Internal service funds 1,117,635 9,967,726$ Capital asset activity for business-type activities for the year ended June 30, 2020, is as follows: Balance at Balance at July 1, 2019 Additions Deletions June 30, 2020 Business-Type activities Capital assets, not being depreciated Land 39,712,955$ -$ -$ 39,712,955 Capital assets, being depreciated Buildings and improvements 6,636,465 - - 6,636,465 Equipment and furniture 1,905,540 - 283,817 1,621,723 Software 20,255 - - 20,255 Total capital assets, being depreciated 8,562,260 - 283,817 8,278,443 Less accumulated depreciation for Buildings and improvements 3,294,188 214,544 - 3,508,732 Equipment and furniture 1,585,236 169,117 283,817 1,470,536 Software 20,255 - - 20,255 Total accumulated depreciation 4,899,679 383,661 283,817 4,999,523 Total capital assets, being depreciated, net 3,662,581 (383,661) - 3,278,920 Business-type activities capital assets, net 43,375,536$ (383,661)$ -$ 42,991,875 Depreciation expense was charged to the following functions in the Statement of Activities: Golf Course 383,661$ 177 50 City of La Quinta, California Notes to Financial Statements June 30, 2020 Note 5 - Changes in Long-Term Liabilities – Governmental Activities Changes in Long-Term Liabilities The following is a summary of changes in governmental long-term liabilities of the City for the fiscal year ended June 30, 2020: Balance at Balance Due within July 1, 2019 Additions Deletions June 30, 2020 One year Governmental Activities Compensated absences payable 941,955$ 888,491$ 941,955$ 888,491$ 256,199$ Copier lease payable 88,759 - 22,821 65,938 24,715 Dell computer lease 638 - 638 - - Fleet vehicle lease 668,574 28,175 163,575 533,174 167,446 Public works building lease - 68,160 23,087 45,073 34,080 Intelesysone phone system - 168,007 50,402 117,605 33,601 Net pension liability 12,403,691 1,054,509 - 13,458,200 - 14,103,617$ 2,207,342$ 1,202,478$ 15,108,481$ 516,041$ Compensated absences and the net pension liability have been typically liquidated from the General Fund. A description of the City’s Net Pension Liability is detailed at Note 8. Copier Leases Payable In June 2013, the City entered into a 5-year lease agreement for photocopiers for $71,045 maturing in monthly increments of $1,456, with interest payable monthly at 8.47 percent. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payments at the inception date. On April 1, 2015, the City leased an additional copier for $9,000 maturing in monthly increments of $1,728, with interest payable monthly at 8.47 percent. On July 1, 2018, the City leased additional copiers for $85,428 maturing in monthly increments of $1,794, with interest payable monthly at 9.5 percent. 178 51 City of La Quinta, California Notes to Financial Statements June 30, 2020 The minimum future lease obligations and the net present value of the lease payments as of June 30, 2020, are as follows: Total 2021 29,688$ 2022 22,208 2023 21,527 2024 1,794 Total Payments 75,217 Less amount representing interest (9,278) Outstanding Principal 65,939$ Year Ending June 30, Dell Computer Lease Payable In April 2014, the City entered into a 5-year lease agreement for Dell computers for $90,629 maturing in annual increments ranging from $20,693 to $408, with interest payable annually at 4.79%. In August 2015, the City entered into another 5-year lease for Dell computers for $17,682 maturing in annual increments from $16,620 to $639, with interest payable annually at 4.07%. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payments at the inception date. The lease term was completed and paid off as of June 30, 2020. Fleet Vehicle Lease In January of 2017 the City entered into a vehicle lease agreement with Enterprise Fleet Management with the goal of replacing all light duty vehicles. Pool vehicles are also included in the replacement program and are utilized by multiple departments. In fiscal year 2016-17, 16 vehicles were replaced with five-year leases ranging from $22,453 to $35,578. In fiscal year 2017-18, 11 vehicles were replaced with five-year leases ranging from $26,926 to $42,233. In fiscal year 2018-19, an additional six vehicles were replaced with five-year leases ranging from $22,460 to $35,103 for a total of 33 vehicles. In fiscal year 2019-20, one additional vehicle was replaced with a five-year lease for $28,172. This lease agreement qualifies as a capital lease for accounting purposes and therefore, has been recorded at the present value of the future minimum lease payment at the inception date. The minimum future lease obligations and the net present value of the lease payments as of June 30, 2020, are as follows: Total 2021 167,446$ 2022 225,189 2023 115,394 2024 25,145 Outstanding Principal 533,174$ Year Ending June 30, 179 52 City of La Quinta, California Notes to Financial Statements June 30, 2020 Public Works Building Lease In September of 2019, the City entered into a two year lease agreement with Pacific Mobile Structures for a new public works trailer while the Corporate Yard improvements are underway. As this time the Public Works maintenance trailer was 32 years old and had exceeded its useful life. The minimum future lease obligations and the net present value of the lease payments as of June 30, 2020 are as follows: Total 2021 34,080$ 2022 10,993 Outstanding Principal 45,073$ Year Ending June 30, Intelesysone Phone System In January 2019, the City entered into a five year lease agreement with Inteleysone for a new phone system to replace the City’s unified communications and VoIP phone systems, which was installed in 2007, and was at the end of its support lifecycle, and its hardware was no longer supported. The minimum future lease obligations and the net present value of the lease payments as of June 30, 2020 are as follows: Total 2021 33,601$ 2022 33,601 2023 33,601 2024 16,802 Outstanding Principal 117,605$ Year Ending June 30, Note 6 - Interfund Receivables and Payables The composition of current interfund receivable and payable balances is as follows: Enterprise Fund Non-Major Due from Other Funds Golf Course Governmental Total General Fund 116,541$ 6,287$ 122,828$ Due to Other Funds Interfund balances reflect short term borrowings for deficit cash balances at June 30, 2020. 180 53 City of La Quinta, California Notes to Financial Statements June 30, 2020 Note 7 - Interfund Transfers Non-Major Internal Transfers In General Fund Governmental Service Fund Total Capital Improvements Fund 7,074,002$ 5,984,101$ 289,638$ 13,347,741$ Non-major Governmental Funds 3,119,668 - - 3,119,668 Internal Service Funds 100,000 - - 100,000 Golf Course Fund 635,200 - - 635,200 Total 10,928,870$ 5,984,101$ 289,638$ 17,202,609$ Transfer Out a. $7,074,022 was transferred from the General Fund to the Capital Improvement Fund to fund various capital projects. b. $5,984,101 was transferred to the Capital Improvement Fund from various non-major funds to support operations and expenses within the City. c. $289,638 was transferred to the Capital Improvement Fund from the Internal Service Funds to support various capital projects and preventative maintenance. d. $3,119,668 was transferred from the General Fund to various non-major funds to support various administrative operations and expenses within the City. e. $100,000 was transferred from the General Fund to the Information Technology Internal Service Fund to augment the fiscal year 19-20 budget and avoid using fund balance. Additional resources were used to implement software upgrades and augment security measures as identified during a vulnerability assessment. f. $635,200 was transferred from the General Fund to the Golf Course Fund to subsidize operations. Note 8 - Defined Benefit Pension Plan Miscellaneous Plan Plan Description All qualified employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, a cost- sharing multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under these plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provision, assumption and membership information. Copies of the report can be found on the CalPERS website. 181 54 City of La Quinta, California Notes to Financial Statements June 30, 2020 Benefits Provided CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: The Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plan’s provisions and benefits in effect at June 30, 2020 are summarized as follows: Tier I Tier II PEPRA On and after On and after On and after Hire date December 16, 1983 December 17, 2012 January 1, 2013 Benefit formula 2.5% @55 2% @60 2% @62 Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 and up 50 and up 52 and up Monthly benefits, as a % of eligible compensation 2% to 2.5%2% to 2.5%1% to 2% Required employee contribution rates 8.00%7.00%6.75% Required employer contribution rates 11.432%8.081%6.985% Contributions Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions are determined annually on an actuarial basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contributions to the pension plan were $1,479,137 for the year ended June 30, 2020. Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions 182 55 City of La Quinta, California Notes to Financial Statements June 30, 2020 As of June 30, 2020, the City reported a liability of $13,458,200 for its proportionate share of the collective net pension liability. The net pension liability was measured as of June 30, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2018.The City’s proportion of the collective net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportion of the collective net pension liability as of June 30, 2018 and 2019 is as follows: Proportion- June 30, 2018 0.12872 % Proportion- June 30, 2019 0.13134 % Change- Increase (Decrease)0.00262 % For the year ended June 30, 2020, the City recognized pension expense of $2,608,087. At June 30, 2020, the City reported deferred outflows and deferred inflows of resources related to pensions as follows: Deferred Outflows Deferred Inflows of Resources of Resources Pension contributions subsequent to measurement date 1,479,137$ -$ Changes in assumptions 641,749 227,495 Differences between expected and actual experience 934,729 72,423 Net difference between projected and actual earnings on pension plan investments - 235,291 Change in employer's proportion 193,758 64,142 Difference between the city's contribution and proportionate share of contributions - 415,735 Total 3,249,373$ 1,015,086$ The $1,479,137 reported as deferred outflows of resources resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows: 2021 821,273$ 2022 (214,524) 2023 100,855 2024 47,546 Total 755,150$ Year Ended June 30, 183 56 City of La Quinta, California Notes to Financial Statements June 30, 2020 Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2019 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2018 total pension liability. The total pension liability in the June 30, 2018 actuarial valuation was determined using the following actuarial methods and assumptions: Valuation Date June 30, 2018 Measurement Date June 30, 2019 Actuarial Cost Method Entry-Age Normal Cost Method Discount Rate 7.15% Inflation 2.50% Payroll Growth 3.00% Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 7.15% Mortality Rate Table Derived using CalPERS' Membership Data for all Fund Miscellaneous Discount Rate The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that the City’s contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate. Based on those assumptions, each pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. In determining the long-term expected percent rate of return on pension plan investments, CalPERS took into account both short and long-term market return expectations as well as the expected pension fund cash flows. Based on the expected benefit payments of the Public Employees’ Retirement Fund, CalPERS indicated that a 19 year horizon was ideal in determining the level equivalent discount rate assumption. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The target allocation and best estimates of arithmetic real rates of return for each major asset class are the same for the Plan. These geometric rates of return are summarized in the following table: 184 57 City of La Quinta, California Notes to Financial Statements June 30, 2020 Strategic Real Return Real Return Allocation Years 1 - 10 Years 11+ Global Equity 50.00%4.80%5.98% Fixed Income 28.00%1.00%2.62% Inflation Assets 0.00%0.77%1.81% Private Equity 8.00%6.30%7.23% Real Estate 13.00%3.75%4.93% Liquidity 1.00%0.00%-0.92% Total 100% Asset Class Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net position liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percent point lower or 1 percent higher than the current rate: Discount Current Discount Rate - 1%Discount Rate Rate +1% (6.15%)(7.15%)(8.15%) Net Pension Liability 20,386,011$ 13,458,200$ 7,739,782$ Pension Plan Fiduciary Net Position Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports. Note 9 - Defined Contribution Plan Plan Description The Supplemental Pension Savings Plan is a defined contribution pension plan established by the City to provide retirement excess benefits to general employees of the City. At June 30, 2020, there was one plan member. There are no required contributions by plan members. During the 2019-2020 fiscal year the City made no contributions to fund the Supplemental Pension Savings Plan. 185 58 City of La Quinta, California Notes to Financial Statements June 30, 2020 Note 10 - Other Post Employment Benefit Plan (OPEB) Plan Description The City’s Retiree Health Plan is a single-employer defined benefit healthcare plan. The City contributes on behalf of all eligible retirees’ $136/month for the calendar year 2019 and $139/month for calendar year 2020, increased in all future years according to the rate of medical inflation. These benefits are provided per contract between the City and the employee associations. A separate financial report is not available for the plan. The City participates in the California Employers’ Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund OPEB obligations. Benefits Provided Retirees are eligible for medical benefits if they retire at age 50+, have 5+ years of service within CalPERS, and were enrolled in the CalPERS health system at retirement. The City provides PEMHCA minimum for each subscriber, regardless of elected coverage tier. Employees Covered by Benefit Terms At June 30, 2018, the most recent valuation date, the following current and former employees were covered by the benefit terms of the plan: Active employees 91 Inactive employees or beneficiaries currently receiving benefits 19 Total 110 Contributions The City makes contributions to the plan based on an actuarially determined rate. Employees are not required to contribute to the plan. For the year ended June 30, 2020, the City made no contributions to the CERBT trust. 186 59 City of La Quinta, California Notes to Financial Statements June 30, 2020 Net OPEB Liability/(Asset) Actuarial Assumptions – The net OPEB liability/(asset) in the June 30, 2018 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Actuarial Cost Method Entry-Age Normal Cost Method Actuarial Assumptions Discount Rate 6.00% Inflation 2.50% Investment Rate of Return 6.00% Mortality (1) Healthcare Trend Rate 7% in the first (1) Derived using CalPERS Membership Data for all Funds Mortality rates were based on the CalPERS 1997-2011 Experience Study, which assumed future mortality improvements using Society of Actuaries (SOA) Scale BB. The Experience Study report can be obtained on the CalPERS website under Forms and Publications. The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period. Discount Rate The discount rate used to measure the total OPEB liability was 6 percent for the Plan. The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates. Changes in Net OPEB Liability: The changes in the net OPEB liability/(asset) for the Plan as of the measurement date June 30, 2019 are as follows: Total OPEB Plan Fiduciary Net OPEB Liability Net Position Liability/(Asset) Balance at June 30, 2019 1,515,298$ 1,521,314$ (6,016)$ Changes in the year Service cost 85,174 - 85,174 Interest 93,071 - 93,071 Changes of assumptions (14,219) - (14,219) Net investment income - 106,805 (106,805) Employer contributions - 98,584 (98,584) Benefit payments (98,584) (98,584) - Administrative expense - (327) 327 Net changes 65,442 106,478 (41,036) Balance at June 30, 2020 1,580,740$ 1,627,792$ (47,052)$ 187 60 City of La Quinta, California Notes to Financial Statements June 30, 2020 Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (5 percent) or 1-percentage-point higher (7 percent) than the current discount rate: 1% Decrease Discount Rate 1% Increase (5%)(6%)(7%) Net OPEB Liability/(Asset)140,551$ (47,052)$ (204,980)$ Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (6 percent decreasing to 3 percent) or 1-percentage-point higher (8 percent decreasing to 5 percent) than the current healthcare cost trend rates: 1% Decrease Current Trend Rate 1% Increase (6% decreasing (7% decreasing (8% decreasing to 3%)to 4%)to 5%) Net OPEB Liability/(Asset)(249,396)$ (47,052)$ 201,309$ OPEB Expense and Deferred Outflows of Resources Related to OPEB: Deferred Deferred Outflows of Inflows of Resources Resources OPEB contributions subsequent to measurement date 98,490$ -$ Changes in assumptions 47,430 Difference between expected and actual liability 56,183 - Net difference between projected and investment earnings 22,578 - Total 177,251$ 47,430$ For the year ended June 30, 2020, the City recognized OPEB expense of $97,268. At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources. The $98,490 reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability for the fiscal year ending June 30, 2020. Other amounts reported as deferred outflows or deferred inflows of resources related to OPEB will be recognized in as OPEB expense as follows: 188 61 City of La Quinta, California Notes to Financial Statements June 30, 2020 2021 9,965$ 2022 9,965 2023 9,965 2024 (1,705) 2025 1,403 Thereafter 1,738 Total 31,331$ Year Ended June 30, Note 11 - Section 115 Trust In the fiscal year 2019, the City Council approved the creation of a Section 115 Trust Agreement with U.S Bank National Association, and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established as a means to set aside monies to fund the City’s pension and OPEB obligations. Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing benefits to plan member, and the assets are protected from creditors of the City. The purpose of the creation of the section 115 Trust was to address the City’s pension obligations by accumulating assets to reduce the net pension liability. However, in accordance with generally accepted accounting principles, the assets in the Section 115 Trust are not considered to have present service capacity as plan assets and are therefore considered restricted assets of the City rather than pension plan assets. Accordingly, the Section 115 Trust’s assets are recorded as restricted for pension benefits in the City’s General Fund rather than assets of the pension plan during the measurement of the net pension liability. The assets held in trust will be considered pension plan assets at the time they are transferred out of the Trust into the pension plan. The balance in the Trust for the fiscal year ended June 30, 2020 was $10,249,738. The City currently funds its OPEB obligations through the CERBT program, and although the newly established Section 115 Trust is able to accept OPEB funds, the City has no immediate plans to fund OPEB obligations through the Section 115 Trust. Note 12 - Risk Management Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of La Quinta is a member of the California Joint Powers Insurance Authority (CJPIA). The CJPIA is composed of 118 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the CJPIA is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The CJPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee. 189 62 City of La Quinta, California Notes to Financial Statements June 30, 2020 Self-Insurance Programs of the CJPIA Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for self- insurance programs is based on actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool. Primary Liability Program In the liability program claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $30,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $30,000 to $750,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $750,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers. The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Costs of covered claims for subsidence losses have a sub-limit of $40 million per occurrence. Workers’ Compensation In the workers’ compensation program claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $50,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $50,000 to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $100,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers. For 2019-20, the CJPIA’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased as part of a reinsurance policy, and Employer’s Liability losses from $5 million to $10 million are pooled among members. 190 63 City of La Quinta, California Notes to Financial Statements June 30, 2020 Purchased Insurance Pollution Legal Liability Insurance – The City of La Quinta participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storms drains owned by the City of La Quinta. Coverage is on a claims-made basis. There is a $50,000 deductible. The Authority has an aggregate limit of $50 million for the 3-year period from July 1, 2017 through July 1, 2020. Each member of the Authority has a $10 million sub-limit during the 3-year policy term. Property Insurance – The City of La Quinta participates in the all-risk property protection program of the CJPIA. This insurance protection is underwritten by several insurance companies. City of La Quinta property is currently insured according to a schedule of covered property submitted by the City of La Quinta to the CJPIA. City of La Quinta property currently has all-risk property insurance protection in the amount of $70,345,387. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible. Special Event Tenant User Liability Insurance – The City of La Quinta further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City of La Quinta according to a schedule. The City of La Quinta then pays for the insurance. The insurance is facilitated by the Authority. Earthquake and Flood Insurance – The City of La Quinta purchases earthquake insurance on a portion of its property from Lloyds/Beazley Limited with a loss limit of $10,000,000. Crime Insurance – The City of La Quinta purchases crime insurance coverage from Travelers Casualty and Surety Company of America. The policy covers theft, forgery, identity fraud, computer crime, and monetary fraud with a single loss limit of $1,000,000 and a deductible of $5,000 per occurrence. Adequacy of Protection During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. Note 13 - Fund Balance Fund Balance Commitments In the governmental fund financial statements, committed reserves include: Natural Disaster Emergency Reserves: These funds may be used for the preparation, recovery, and restoration of services before, during and/or after a natural disaster (such as flood, earthquake, etc.) as defined by City Code 2.20.020. 191 64 City of La Quinta, California Notes to Financial Statements June 30, 2020 The target is $10,000,000 and will be reviewed every five years by conducting a risk analysis of all City assets, insurance levels, and potential federal/state contributions towards disaster recovery efforts. For the year ended June 30, 2020, the City has committed $10,000,000 for this purpose. Economic Downturn Reserves: These funds may be used in such instances as a declared national, state, or regional recession; loss of a major (top 10) revenue-generating business; or a natural disaster resulting in a significant decline in revenues. These reserves may also be used if overall revenues decrease or expenditures increase more than 10% of the previous year’s actual revenues or expenditures. The target is $11,000,000, based on a 10-year analysis of the revenues and expenditure flows (which included the financial impacts of the Great Recession). The target will be evaluated again in the event of another significant economic downturn. For the year ended June 30, 2020, the City has committed $6,800,000. Cash Flow Reserves: These funds are maintained to have adequate cash on hand to account for the uneven receipt of revenue. For example, property tax accounts for a large percentage of annual revenue, the bulk of which is not remitted until December and May of each year. The target is $5,000,000 and will be determined annually by analyzing the prior fiscal year by month and calculating the largest cumulative deficit between revenues and expenditures, with a minimum expectation of approximately 10% of operating expenditures reserved. The cash flow reserve is fully funded as of June 30, 2020. Capital Improvement Reserves: These funds may be used for capital assets and infrastructure rehabilitation, improvement, and replacement. The target is $10,000,000 and is based on annual depreciation of assets. For the year ended June 30, 2020, the City has committed $6,540,000. Committed to Fiscal Year 2019-2020 carryovers totaled $1,778,800 at June 30, 2020. Assigned Fund Balance The City has the following assigned fund balance shown on the balance sheet: Assigned to public safety represents property tax accumulated and withheld by the County of Riverside to be used for fire protection, disaster preparedness, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assists. The assigned fund balance related to this item as of June 30, 2020 is $10,491,654. Assigned to capital projects is comprised of carryover balances for capital projects and accumulated resources related to the City’s sales tax Measure G with a combined total of $21,891,363. Capital project carryover balances as of June 30, 2020 are $13,155,144. 192 65 City of La Quinta, California Notes to Financial Statements June 30, 2020 Deficit Fund Balance At June 30, 2020, the following funds had deficit fund balances: Major Capital Projects Funds Capital Improvement (3,664,785)$ Nonmajor Capital Projects Funds Library Development (1,505,187) Nonmajor Special Revenue Funds Federal Assistance (5,271) Note 14 - Golf Course Management Agreement The City entered into an agreement with Landmark Golf Management LLC (operator) to manage the golf operations at the city-owned SilverRock Golf Course. The Agreement entered into on April 6, 2004, sets forth a five-year term commencing upon the completion of the golf course. On January 14, 2005, the golf course was deemed to be complete and management was turned over to the operator. The contract has been amended and extended numerous times with the current contract expiring June 30, 2021. The contract provides that the operator will manage the day to day operations, hire employees, provide golf pro shop and food services, manage all marketing and promotional activities, prepare the annual budget report for Council consideration, and manage accounting and payroll functions. In addition to the annual payment for management services, the City has advanced the operator $250,000 to pay for golf course expenses. Twice a month the operator submits a request for reimbursement to the City to replenish the City’s advance. In addition, the agreement sets forth the establishment of a capital reserve fund of 2 percent of green fees. During the fiscal year, the reserve allocation was suspended. For the fiscal year ending June 30, 2020, the Golf Course had a loss before transfers of $1,392,086. 193 66 City of La Quinta, California Notes to Financial Statements June 30, 2020 Note 15 - Construction Commitments Various construction projects were in progress at June 30, 2020. Projects costs are paid out of the capital improvements fund. The following material construction commitments, for which funds have been encumbered, existed at June 30, 2020, with an estimated cost to complete. Expenditures Project Contract to date as of Remaining Project Name Number Amount June 30, 2020 Commitments Madison Street Ave. 50 to Ave. 52 091002 2,914,993$ 2,914,198$ 795$ Dune Palms Road Street Improvements 091004 2,650,000 2,604,053 45,947 Dune Palms Bridge Improvements 111205 17,558,565 2,328,179 15,230,386 SilverRock Infrastructure Improvements 141513 7,160,041 714,545 6,445,496 LQ Village Complete Streets-Road Diet Project 151603 12,567,196 8,925,355 3,641,841 La Quinta X Park 151609 4,636,639 881,375 3,755,264 Citywide Drainage Enhancements 151612 9,025,846 7,763,943 1,261,903 HSIP Intersection Improvements 201601 1,270,883 925,147 345,736 HSIP Traffic Signal Interconnect Network 201602 2,268,323 1,927,334 340,989 La Quinta Landscape Renovation Improvement 201603 8,541,292 2,368,390 6,172,902 Civic Center Campus Lake/ Irrigation Conversion 201606 675,270 150,852 524,418 SilverRock Event Space 201608 6,321,900 4,238,058 2,083,842 Washington Street at Fred Waring Dr.201701 2,180,134 323,073 1,857,061 Eisenhower Retention Basin Landscape 201704 750,000 71,691 678,309 Systematic Safety Analysis Report 201708 155,000 146,636 8,364 Ave 53 Jefferson St. Roundabout 201709 2,101,617 195,857 1,905,760 Fritz Burns Park Sidewalk and Parking Lot 201722 77,000 5,239 71,761 Cove Public Restroom 201801 590,000 492,605 97,395 Avenida Bermudas ADA Improvements 201802 88,226 56,685 31,541 Corporate Yard Admin Offices & Crew 201805 411,013 55,773 355,240 SilverRock Event Space Moldular Building 201806 1,200,000 563,166 636,834 Village Art Plaza Promenade & Cultural Campus 201901 610,000 495 609,505 Avenue 50 Bridge Spanning the Evacuation Channel 201902 16,349,000 6,506 16,342,494 LQ Skate Park Conver to Other Activity 201903 263,000 - 263,000 Hwy 111 Corridor Area Plan Implementation 201905 1,250,000 6,986 1,243,014 Fire Station 70 Revitalization 201907 500,000 9,278 490,722 Citywide Catch Basin Modification 201908 250,000 - 250,000 Citywide Misc ADA Improvements 201909 228,673 28,630 200,043 Fritz Burns Pool Heater 201918 235,119 221,187 13,932 Washington St at Ave 50/Calle Tampico 201923 195,400 2,178 193,222 Monroe Street Pavement Rehab 202001 941,000 - 941,000 Citywide Miscellaneous ADA Improvement 202002 121,890 - 121,890 Citywide Public Safety Camera System 202003 1,000,000 - 1,000,000 Washington St Apts Rehabilitation & Testa Property 999901 27,996,401 11,480,824 16,515,577 Jefferson St/I-10 (Contributions Costs)999902 788,297 753,310 34,987 194 67 City of La Quinta, California Notes to Financial Statements June 30, 2020 Note 16 - Reimbursement Agreements On September 9, 2014, the City entered into a sales tax sharing agreement with One Eleven La Quinta LLC (“Hobby Lobby”). Under the terms of the agreement the City shall make quarterly payments of 50 percent of any sales tax generated from Hobby Lobby in an amount not to exceed $400,000 over an eight-year period. Due to the reporting of sales tax information by the California Department of Tax and Fee Administration to the City, the reimbursement payments by the City will lag by one quarter. The agreement terminates when either the $400,000 limit is reached or in eight years whichever comes first. The Hobby Lobby business opened in December 2014. As of June 30, 2020, the City made $52,944 in reimbursement payments to the owner leaving an outstanding balance of $185,375. Note 17 - Successor Agency Trust for Assets of Former Redevelopment Agency On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of La Quinta that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit. The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 3, 2011, the City Council elected to become the Successor Agency for the Former Redevelopment Agency (‘Former Agency”) in accordance with the Bill as part of City resolution number 2012-002. After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the Former Agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. 195 68 City of La Quinta, California Notes to Financial Statements June 30, 2020 The Successor Agency to the Former Agency is reported as a fiduciary fund (private purpose trust fund). Cash and Investments Cash and investments reported in the accompanying financial statements consisted of the following: Cash and investments pooled with the City 36,960,884$ Cash and investments with fiscal agent 5,362 36,966,246$ See note 2 for required cash and investments disclosures. Loans Receivable Owner Participation Agreement – Garff Properties, LLC In July 2010, the Former Agency entered into an Owner Participation Agreement (OPA) with Garff Properties-La Quinta, LLC (“Garff”) that provides for the Former Agency to provide a rehabilitation loan to Garff of up to $2,300,000 for the construction of a new auto dealership facility and rehabilitation of an existing dealership facility. In connection with the OPA, Garff has executed a promissory note which is secured by a deed of trust, and an operating covenant. The loan will be repaid by crediting future sales and property tax increment taxes generated on the site until the cumulative taxes collected equals the loan amount. At that time, the note will be cancelled, and the operating covenant will terminate. If, after ten years of operation, a shortfall exists between the revenues collected and the outstanding loan amount, the note will be cancelled, and the operating covenant will terminate. Further, if at any time through no fault of the dealership certain future events outside of the dealership control occur the note will be cancelled, and the operating covenant will terminate. The final payment was made in fiscal year 2019-20 in the amount of $276,589. Owner Participation Agreement – Torre Nissan In June 2011, the Former Agency entered into an Owner Participation Agreement (OPA) with an auto dealer, Mega Dealer, LLC (“Torre Nissan”) that provides for the Former Agency to provide a rehabilitation loan to Torre Nissan of up to $1,500,000 for the remodeling of the existing dealership and an expansion of the dealership facility to accommodate a new line of electric and commercial vehicles. The new expansion will also include service and parts sales facilities. In connection with the OPA, Torre Nissan has executed a promissory note, which is secured by a subordinated deed of trust, and an operating covenant. The loan will be repaid by crediting future sales and property tax increment taxes generated on the site until the cumulative taxes collected equals the loan amount. If Nissan Motor Company ceases to exist, the note will be cancelled, and the operating covenant will terminate. At the end of the ten-year operating covenant, the operating covenant will terminate, and the note will be cancelled, and any outstanding loan balance will be forgiven. The balance at June 30, 2020 is $1,011,005. 196 69 City of La Quinta, California Notes to Financial Statements June 30, 2020 Due from other Governments La Quinta Library In April 2005, an advance of $2,490,273 was made from the former redevelopment agency to provide funding for the construction of the public library. The loan accrues interest at the earnings rate of the City’s investment pool fund. The remaining balance of this loan at June 30, 2020, is $1,505,187. Deferred Outflows of Resources As debt is refunded, the difference between the carrying value of the refunded debt and the reacquisition price is recorded as a deferred outflow of resources and amortized over the shorter of the new or refunded debt, whichever is shorter. Activity during the fiscal year is comprised of the following: Balance at Balance July 1, 2019 Additions Deductions June 30, 2020 Deferred charge on refunding 10,299,814$ -$ 583,839$ 9,715,975$ Long-Term Debt A description of long-term debt outstanding of the Successor Agency as of June 30, 2020, follows: Balance at Balance Due within July 1, 2019 Additions Repayments June 30, 2020 One year Tax allocation bonds 185,600,000$ -$ 8,700,000$ 176,900,000$ 9,060,000$ City loans 34,894,713 867,792 3,175,327 32,587,178 3,238,833 Unamortized premiums/ discounts 10,525,859 - 698,625 9,827,234 - Total 231,020,572$ 867,792$ 12,573,952$ 219,314,412$ 12,298,833$ 2013 Series A On December 17, 2013, the Successor Agency issued subordinate tax allocation refunding bonds in the amount of $97,190,000 to refinance outstanding long term obligations held by the Successor Agency. The 2013 Series A tax allocation bonds were issued at a premium of $6,056,280 and issuance costs of $480,001. Interest rates on the bonds range from 3.00 percent to 5.00 percent and are payable semi-annually on March 1 and September 1 of each year until maturity. The interest and principal of the bonds are payable solely from property tax revenue. 197 70 City of La Quinta, California Notes to Financial Statements June 30, 2020 A portion of the proceeds were used to fund the bond reserve requirement. The principal balance of outstanding bonds at June 30, 2020, is $74,170,000 with an unamortized premium of $3,936,582. The minimum annual requirements to amortize the bond payable as of June 30, 2020, are as follows: Principal Interest Total 2021 4,180,000$ 3,555,213$ 7,735,213$ 2022 4,390,000 3,340,963 7,730,963 2023 4,610,000 3,115,963 7,725,963 2024 4,840,000 2,879,713 7,719,713 2025 5,080,000 2,631,712 7,711,712 2026-2030 29,390,000 9,105,685 38,495,685 2031-2034 21,680,000 1,694,717 23,374,717 74,170,000$ 26,323,966$ 100,493,966$ Year Ending June 30, 2013 Series B On December 17, 2013, the Successor Agency issued subordinate tax allocation refunding bonds in the amount of $23,055,000 to refinance outstanding long term obligations held by the Successor Agency. The 2013 Series B tax allocation bonds were issued at a discount of $8,951 and issuance costs of $122,274. The bonds consist of $3,710,000 of term bonds that accrue interest at 5.240 percent and mature on September 1, 2026, $4,335,000 of term bonds that accrue interest at 5.550 percent and mature on September 1, 2029, and $5,115,000 of term bonds that accrue interest at 5.820 percent and mature on September 1, 2032. The remaining $9,895,000 matures annually with rate ranging from 0.76 percent to 4.89 percent. The interest and principal on the bonds are payable from property tax revenue. A portion of the proceeds were used to fund the bond reserve requirement. The principal balance of outstanding bonds at June 30, 2020, is $17,360,000 with an unamortized discount of $5,815. The minimum annual requirements to amortize the bond payable as of June 30, 2020, are as follows: Principal Interest Total 2021 985,000$ 903,488$ 1,888,488$ 2022 1,025,000 860,981 1,885,981 2023 1,070,000 812,817 1,882,817 2024 1,120,000 760,074 1,880,074 2025 1,175,000 701,905 1,876,905 2026-2030 6,870,000 2,473,401 9,343,401 2031-2033 5,115,000 458,179 5,573,179 17,360,000$ 6,970,845$ 24,330,845$ Year Ending June 30, 198 71 City of La Quinta, California Notes to Financial Statements June 30, 2020 2014 Series A On July 9, 2014, the Successor Agency issued tax allocation refunding bonds in the amount of $65,600,000, with a premium of $8,545,482, to refinance outstanding 2004 Series A Revenue Bonds of $72,865,000 with interest payments ranging between 3 percent to 5.25 percent. The net proceeds of $73,402,709 (after payment of $592,017 in issuance costs) plus an additional $4,012,653 of 2004 Series A sinking fund monies were used to purchase U.S. Government Securities. Those securities were deposited in an irrevocable trust with an escrow agent; and issued to pay-off $77,415,362 of remaining principal and accrued interest of 2004 Series A. As a result, the 2004 Series A bonds are considered to be defeased and the liability for those bonds has been removed from the Successor Agency’s long-term debt. The principal balance of outstanding bonds at June 30, 2020, is $54,625,000. The remaining unamortized bond premium at June 30, 2020 was $6,103,916. The minimum annual requirements to amortize the 2014 Series A bonds payable as of June 30, 2020, are as follows: Principal Interest Total 2021 2,530,000$ 2,668,000$ 5,198,000$ 2022 2,660,000 2,538,250 5,198,250 2023 2,795,000 2,401,875 5,196,875 2024 2,930,000 2,258,750 5,188,750 2025 3,080,000 2,108,500 5,188,500 2026-2030 17,845,000 8,013,875 25,858,875 2034-2035 17,770,000 2,833,750 20,603,750 2035 5,015,000 125,375 5,140,375 54,625,000$ 22,948,375$ 77,573,375$ Year Ending June 30, 2016 Series A On December 22, 2016, the La Quinta Redevelopment Project Areas No. 1 and 2 Subordinate Tax Allocation Refunding Bonds 2016 Taxable Series A Bonds were issued for $35,055,000 by the Successor Agency to the La Quinta Redevelopment Agency (the “Agency”) to refinance on an advance basis the La Quinta Redevelopment Agency’s (the “Prior Agency”) previously issued $6,000,000 La Quinta Redevelopment Project Area No. 2, Subordinate Taxable Tax Allocation Bonds, Series 2011 (the “2011 Project Area No. 2 Taxable Bonds”) of which $5,810,000 was outstanding and the Prior Agency’s loan obligation under the Loan Agreement, dated February 3, 2004 as supplemented by the Second Supplemental Loan Agreement, dated as of March 1, 2011 (the “2011 Loan Obligation”) in connection with the La Quinta Financing Authority’s previously issued $28,850,000 Local Agency Subordinate Taxable Revenue Bonds, 2011 Series A (the “2011 Taxable Housing Bonds”) of which $26,635,000 was outstanding. 199 72 City of La Quinta, California Notes to Financial Statements June 30, 2020 The Bonds were issued on a subordinate basis to the $65,600,000 Successor Agency to the La Quinta Redevelopment Agency, La Quinta Redevelopment Project Areas No. 1 and 2, Tax Allocation Refunding Bonds, 2014 Series. The Bonds are payable from and secured by the Pledged Tax Revenues, as defined herein, to be derived from the La Quinta Redevelopment Project Area No. 1 and La Quinta Redevelopment Project Area No. 2. The principal of and interest on the Bonds are payable solely from the pledged tax revenues allocated to the Successor Agency from the project areas. The principal balance of outstanding bonds at June 30, 2020, is $30,745,000 with an unamortized discount of $207,449. The Bonds mature in 2040, but may be called before maturity and redeemed at the option of the Agency, in whole or in part, from the proceeds of refunding bonds or other available funds, on September 1, 2026 or on any date thereafter prior to maturity at a redemption price equal to the principal amount of Bonds to be redeemed, without premium, plus accrued interest to the redemption date. Principal Interest Total 2021 1,365,000$ 1,153,763$ 2,518,763$ 2022 1,395,000 1,118,840 2,513,840 2023 1,430,000 1,079,255 2,509,255 2024 1,465,000 1,035,479 2,500,479 2025 1,510,000 988,315 2,498,315 2026-2030 8,390,000 4,098,680 12,488,680 2031-2035 10,585,000 2,253,832 12,838,832 2036-2040 4,545,000 279,655 4,824,655 2040 60,000 1,358 61,358 30,745,000$ 12,009,177$ 42,754,177$ Year Ending June 30, Loans from the City of La Quinta The City of La Quinta loaned money to the Former Agency to cover operating and capital shortfalls. In a letter dated November 6, 2013, the California Department of Finance approved the loans as enforceable obligations to be paid through Successor Agency property tax. This loan approved split between the City’s General and the Housing Authority Funds. As of June 30, 2020, principal and interest due to the City of La Quinta was $32,587,178. On November 22, 2017, the Department of Finance (DOF) approved the last and final Recognized Obligation Payment Schedules (ROPS). The ROPS is a comprehensive schedule which includes all bond debt service payments, City loan repayments, administration, and annual reporting requirements from fiscal years 2018-2019 to 2039-2040. 200 73 City of La Quinta, California Notes to Financial Statements June 30, 2020 Pledged Tax Revenues The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low and Moderate Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low and Moderate Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency. Total principal and interest remaining on the debt is $245,152,363 with annual debt service requirements as indicated above. For the current year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness incurred was $20,729,863 and the debt service obligation on the bonds was $17,362,437. Insurance The Successor Agency of the Former Agency is covered under the insurance policy of the City of La Quinta at June 30, 2020. Note 18 - Extraordinary Item Annual loan repayments of the loan between the City and the Successor Agency are first applied to principal then interest and when received are allocated 80 percent General Fund and 20 percent Housing Authority Fund. The interest accrued on the adjusted principal amount is reflected as an extraordinary gain by the City and an extraordinary loss in the Successor Agency. The Department of Finance approval of the last and final ROPS increased the quarterly interest rate (from 3% to 4%, since the inception of the loan in November 2006). The interest due as of June 30, 2020 was $13,009,250. Note 19 - Subsequent Events During 2020, the world-wide coronavirus pandemic impacted national and global economies. The City Council and Management are closely monitoring its operations, liquidity and capital resources and is actively working to minimize the current and future impact of this unprecedented situation. As of the date of issuance of these financial statements, the current and future full impact to the City is not known. 201 See Notes to Required Supplementary Information 74 City of La Quinta, California Budgetary Comparison Schedule – General Fund Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 117,637,847$ 117,637,847$ 117,637,847$ -$ Resources (Inflows) Taxes 45,530,600 40,115,600 43,286,632 3,171,032 Licenses and permits 1,315,400 1,346,400 1,913,519 567,119 Intergovernmental 8,561,600 8,626,230 7,079,739 (1,546,491) Charges for services 999,800 999,800 1,179,592 179,792 Use of money and property 553,000 943,000 3,305,351 2,362,351 Fines and forfeitures 276,500 276,500 370,391 93,891 Miscellaneous 610,300 621,300 544,703 (76,597) Extraordinary Item - - 694,234 694,234 Amounts available for appropriations 175,485,047 170,566,677 176,012,008 5,445,331 Charges to Appropriation (Outflows) General government Legislative 308,700 294,700 250,144 44,556 City manager 883,500 861,975 751,206 110,769 City attorney 505,000 565,000 550,548 14,452 Marketing 1,301,600 1,338,469 1,052,957 285,512 Human resources 617,200 537,000 521,077 15,923 City clerk 623,700 580,530 502,284 78,246 Fiscal services 1,253,200 1,256,400 1,194,343 62,057 Central services 2,343,300 5,477,395 1,933,283 3,544,112 The Hub customer services 1,150,100 1,012,100 975,553 36,547 Public safety Police 16,831,100 16,331,100 16,213,250 117,850 Code compliance 1,346,300 1,279,600 1,144,286 135,314 Fire 7,528,600 7,584,300 6,554,167 1,030,133 Planning and development Current planning 536,200 591,000 507,224 83,776 Public buildings 1,109,900 1,142,200 1,069,132 73,068 Building & safety 983,100 899,100 789,707 109,393 Administration 986,300 952,300 869,367 82,933 Community services Community services admin 911,400 912,650 823,403 89,247 Wellness center 796,400 725,720 670,974 54,746 Recreation programs/special events 559,800 633,130 456,413 176,717 Park maintenance 2,330,900 2,155,800 1,958,099 197,701 Public works Administration - - 13,288 (13,288) Development services 619,900 566,500 556,793 9,707 Maintenance/operations - street 19,500 (36,961) 26,145 (63,106) Engineering services 1,229,200 1,252,826 1,168,884 83,942 Capital outlay 285,000 1,453,961 1,196,946 257,015 Transfers out 10,578,600 24,200,923 10,928,870 13,272,053 Total charges to appropriations 55,638,500 72,567,718 52,678,343 19,889,375 Budgetary Fund Balance, June 30 119,846,547$ 97,998,959$ 123,333,665$ 25,334,706$ Budget Amounts 202 See Notes to Required Supplementary Information 75 City of La Quinta, California Budgetary Comparison Schedule – Housing Authority Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 22,041,097$ 22,041,097$ 22,041,097$ -$ Resources (Inflows) Use of money and property 132,000 270,000 1,064,288 794,288 Extraordinary item - 1,061,456 173,558 (887,898) Transfer in - - - - Other income 338,000 396,800 505,482 108,682 Amounts available for appropriations 22,511,097 23,769,353 23,784,425 15,072 Charges to Appropriation (Outflows) Planning and development 859,300 1,341,957 615,052 726,905 Community services - - 350,778 (350,778) Total charges to appropriations 859,300 1,341,957 965,830 376,127 Budgetary Fund Balance, June 30 21,651,797$ 22,427,396$ 22,818,595$ 391,199$ Budget Amounts 203 See Notes to Required Supplementary Information 76 City of La Quinta, California Schedule of Proportionate Share of the Net Pension Liability – Miscellaneous Plan Year Ended June 30, 2020 2015 2016 2017 2018 2019 2020 Proportion of the net pension liability 0.1034%0.1260%0.1257%0.1272%0.1287%0.13134% Proportionate share of the net pension liability 6,433,391$ 8,651,290$ 10,874,098$ 12,612,523$ 12,403,691$ 13,458,200$ Covered payroll 5,421,945$ 5,480,758$ 5,569,002$ 5,739,416$ 6,064,875$ 6,669,204$ Proportionate share of the net pension liability as a percentage of covered payroll 118.65%157.85%195.26%219.75%204.52%201.80% Plan fiduciary net position as a percentage of the total pension liability 79.82%78.40%74.06%73.31%75.30%75.30% * - Fiscal year 2015 was the first year of implementation, therefore, only six years are shown. Changes in Assumptions The discount rate changed from 7.65 percent used for the June 30, 2016 measurement date to 7.15 percent used for the June 30, 2017 measurement date. Covered Payroll In accordance with GASB Statement No. 82, Pension Issues - An Amendment of GASB Statement No. 67, No. 68, and No. 73, we have restated to show covered payroll based on pensionable earnings. 204 See Notes to Required Supplementary Information 77 City of La Quinta, California Schedule of Pension Plan Contributions – Miscellaneous Plan Year Ended June 30, 2020 2015 2016 2017 2018 2019 2020 Actuarially determined contributions - miscellaneous 728,073$ 797,603$ 949,231$ 1,061,439$ 1,284,275$ 1,479,137$ Contributions in relation to the actuarially determined contribution (728,073) (797,603) (949,231) (1,061,439) (1,284,275) (1,479,137) Contribution deficiency (excess)-$ -$ -$ -$ -$ -$ Covered payroll 5,480,758$ 5,569,002$ 5,739,416$ 6,064,875$ 6,669,204$ 7,066,830$ Contributions as a percentage of covered payroll 13.28%14.32%16.54%17.50%19.26%20.93% * - Fiscal year 2015 was the first year of implementation, therefore, only five years are shown. Covered Payroll In accordance with GASB Statement No. 82, Pension Issues - An Amendment of GASB Statement No. 67, No. 68, and No. 73, we have restated to show covered payroll based on pensionable earnings. 205 See Notes to Required Supplementary Information 78 City of La Quinta, California Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios Year Ended June 30, 2020 2019 2020 Total OPEB Liability Service cost 93,438$ 85,174$ Interest 100,177 93,071 Differences between expected and actual experience 71,533 - Changes of assumptions (44,229) (14,219) Benefit payments (86,570) (98,584) Net Change in Total OPEB Liability 134,349 65,442 Total OPEB liability - beginning 1,380,949 1,515,298 Total OPEB liability - ending 1,515,298$ 1,580,740$ Plan Fiduciary Net Position (FNP) Employer contributions 1,609,970$ 98,584$ Net investment income (1,680) 106,805 Benefit payments (86,570) (98,584) Administrative expense (406) (327) Net Change in Plan Fiduciary Net Position 1,521,314 106,478 Plan Fiduciary Net Position- Beginning of Year - 1,521,314 Plan Fiduciary Net Position- End of Year 1,521,314$ 1,627,792$ Net OPEB liability/(asset) - End of Year (6,016) (47,052) Fiduciary Net Position as a percentage of the Total OPEB Liability 100.4%103.0% Covered-employee payroll 6,064,875 6,669,204 Net OPEB liability/(asset) as a percentage of covered-employee payroll -0.1%-0.7% Notes to Schedule: * Fiscal year 2018 was the first year of implementation. 206 See Notes to Required Supplementary Information 79 City of La Quinta, California Schedule of OPEB Contributions Year Ended June 30, 2020 2019 2020 Actuarially determined contribution (ADC)88,280$ 90,229$ Contributions in relation to the (ADC)98,584 98,490 Contribution deficiency (excess)(10,304) (8,261) Covered payroll 6,669,204$ 7,066,830$ Contributions as a percentage of payroll 1.5%1% Notes to Schedule Valuation date:Actuarially determined contribution rates are calculated as of June 30, one year prior to the end of the fiscal year in which contributions reported. Methods and assumptions used to determined contribution rates: Actuarial cost method Entry-Age Normal Cost Method Amortization method Level percent of payroll Amortization period 19 years Asset valuation method Market value Inflation 2.5% Healthcare Trend Rate 7% in the first year, trending down to 4% over 58 years. Investment rate of return 6% Retirement age 55 Mortality Derived using CalPERS Membership Data for all Funds Notes to Schedule: * Fiscal year 2018 was the first year of implementation. 207 80 City of La Quinta, California Note to Required Supplementary Information June 30, 2020 Note 1 - Budget Procedures General Budget Policies The City adopts an annual budget prepared on the modified accrual basis of accounting for its governmental funds and on the accrual basis of accounting for its proprietary funds. The City manager or his designee is authorized to transfer budgeted amounts between the accounts of any department or funds that are approved by City Council. Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures may not legally exceed appropriations at the department level. The City did not adopt a budget for the Transportation Uniform Mitigation Fee Special Revenue Fund. Budget Basis of Accounting Budget for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). Expenditures in Excess of Appropriations The following funds had expenditures in excess of appropriations for the year ended June 30, 2020: Budget Actual Variance South Coast Air Quality Capital Outlay -$ 88,444$ (88,444)$ 208 Supplementary Information June 30, 2020 City of La Quinta, California 209 82 City of La Quinta, California Other Governmental Funds June 30, 2020 Special Revenue Funds Special revenue funds are used to account for specific revenues (other than expendable trusts and major capital projects) and the related expenditures that are legally required to be accounted for in a separate fund. The City of La Quinta has the following Special Revenue Funds: State Gas Tax Fund – To account for gasoline allocations made by the State of California. These revenues are restricted by the State to expenditures for street-related purposes only. Library and Museum Fund – To account for revenues from property tax increment dedicated library and museum services. Federal Assistance Fund – To account for revenues from the Community Development Block Grants received from the Federal Government and the expenditures of those resources. State Law Enforcement Services Account (SLESA) Fund – To account for state funded “Citizens for Public Safety” (COPS) program activities, as per Assembly Bill 3229, which supplements frontline police services such as anti- gang community crime prevention. Lighting and Landscaping Fund – To account for special assessments levied on real property and the expenditure thereof from City-wide lighting and landscape maintenance and improvements. Quimby Fund – To account for the accumulation of developer fees received under the provisions of the Quimby Act for park development and improvements. Capital projects to be funded from this source will be budgeted and expended in a separate capital projects fund. La Quinta Public Safety Officer Fund – To account for contributions to be distributed to public safety officers disabled or killed in the line of duty. Art in Public Places – To account for development fees paid in lieu of acquisition and installation of approved artworks in a development with expenditures restricted to acquisition, installation, maintenance and repair of artworks at approved sites. South Coast Air Quality Fund – To account for contributions from the South Coast Air Quality Management District. Use is limited to reduction and control of airborne pollutants. AB 939 Fund – To account for the State mandated program to reduce waste sent to the landfills through recycling efforts. 210 83 City of La Quinta, California Other Governmental Funds June 30, 2020 Law Enforcement Fund – To account for law enforcement grants and restricted revenue for public safety. Measure A Fund – In 1988, Riverside County voters approved a half cent sales tax, known as Measure A, to fund a variety of highway improvements, local street and road maintenance, commuter assistance and specialized highway transit projects. This fund is used to collect this tax and pursuant to the provision of Measure A, it is restricted for local street and road expenditures. Economic Development Fund – To account for the revenues and expenditures related to proceeds from sale of City owned land and future economic development. AB 1379 Fund – To account for the revenues and expenditures related to the annual business license accessibility fee to be used for expenses enhancing accessibility requirements. Transportation Uniform Mitigation Fee Fund – To account for the revenues and expenditures related to Transportation Uniform Mitigation Fee monies. Capital Project Funds Capital projects funds account for the financial resources to be used for the acquisition, construction or improvements of major capital facilities and infrastructure. Infrastructure Fund – To account for the accumulation of resources provided through developer fees for the acquisition, construction or improvement of the City’s infrastructure, prior to adoption of the new Developer Impact Fee Structure on August 16, 1999. This fund accounts for all developer resources received prior to this date, and is budgeted by the Council through adoption of the annual capital improvement program budget. Civic Center Fund – This fund accounts for the accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the Civic Center. Transportation Fund, Parks and Recreations Fund, Library Development Fund, Community Center Fund, Street Facility Fund, Park Facility Fund, Fire Facility Fund – To account for the accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the City’s infrastructure. The Developer Impact Fee was adopted by the City Council on August 16, 1999. Seven funds have been established to account for the specific impact areas of these fees, and are budgeted by the Council through adoption of the annual Capital Improvement Program budget. Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and the payment of, governmental long-term debt principal and interest. La Quinta Financing Authority Fund – This fund is used to account for the debt service that will be used for the principal and interest payments of the Financing Authority’s outstanding debt and any related reporting requirements. 211 84 City of La Quinta, California Combining Balance Sheet – Nonmajor Governmental Funds June 30, 2020 State Library and Federal Lighting and Gas Tax Museum Assistance SLESA Landscaping Assets Pooled cash and investments 896,279$ 7,278,099$ 12,813$ 183,098$ 651,786$ Receivables Taxes 111,343 - - - 33,687 Accrued interest 1,422 11,551 20 291 1,034 Prepaid costs - 2,875 - - - Due from other governments - 862,460 - 25,000 - Total assets 1,009,044$ 8,154,985$ 12,833$ 208,389$ 686,507$ Liabilities and Fund Balances Liabilities Accounts payable 3,030$ 101,983$ 18,104$ -$ 31,059$ Accrued liabilities 12,371 2,895 - - 7,608 Due to other governments - - - - - Due to other funds - - - - - Total liabilities 15,401 104,878 18,104 - - 38,667 Deferred Inflow of Resources Unavailable revenues - - - - - Fund Balances Nonspendable Prepaid costs - 2,875 - - - Restricted for Planning and development projects - - - - - Public safety - - - 208,389 - Community services - 8,047,232 - - - Public works 993,643 - - - 647,840 Capital projects - - - - - Unassigned - - (5,271) - - Total fund balances 993,643 8,050,107 (5,271) 208,389 647,840 Total liabilities and fund balances 1,009,044$ 8,154,985$ 12,833$ 208,389$ 686,507$ Special Revenue Funds 212 85 City of La Quinta, California Combining Balance Sheet – Nonmajor Governmental Funds June 30, 2020 La Quinta Public Art in South Coast Quimby Safety Officer Public Places Air Quality AB 939 Assets Pooled cash and investments 1,563,094$ 47,481$ 691,150$ 23,481$ 789,279$ Receivables Taxes - - - - 2,433 Accrued interest 2,481 75 1,097 37 1,253 Prepaid costs - - - - - Due from other governments - - - 13,175 - Total assets 1,565,575$ 47,556$ 692,247$ 36,693$ 792,965$ Liabilities and Fund Balances Liabilities Accounts payable -$ -$ 222$ -$ 3,000$ Accrued liabilities - - - - - Due to other governments - - - - - Due to other funds - - - - - Total liabilities - - - 222 - 3,000 Deferred Inflow of Resources Unavailable revenues - - - 13,174 - Fund Balances Nonspendable Prepaid costs - - - - - Restricted for Planning and development projects - - - 23,519 789,965 Public safety - 47,556 - - - Community services 1,565,575 - 692,025 - - Public works - - - - - Capital projects - - - - - Unassigned - - - - - Total fund balances 1,565,575 47,556 692,025 23,519 789,965 Total liabilities and fund balances 1,565,575$ 47,556$ 692,247$ 36,693$ 792,965$ Special Revenue Funds 213 86 City of La Quinta, California Combining Balance Sheet – Nonmajor Governmental Funds June 30, 2020 Transportation Law Economic Uniform Enforcement Measure A Development AB 1379 Mitigation Fee Assets Pooled cash and investments 1,219,472$ 1,225,205$ 4,122,991$ 37,317$ 236,785$ Receivables Taxes - 300,310 - - - Accrued interest 1,935 1,944 6,543 59 376 Prepaid costs - - - - - Due from other governments - - - - - Total assets 1,221,407$ 1,527,459$ 4,129,534$ 37,376$ 237,161$ Liabilities and Fund Balances Liabilities Accounts payable -$ -$ 63,617$ 311$ 225,664$ Accrued liabilities - - - - - Due to other governments - - - - - Due to other funds 6,287 - - - - Total liabilities 6,287 - 63,617 311 225,664 Deferred Inflow of Resources Unavailable revenues - - - - - Fund Balances Nonspendable Prepaid costs - - - - - Restricted for Planning and development projects - - - 37,065 11,497 Public safety 1,215,120 - - - - Community services - - 4,065,917 - - Public works - 1,527,459 - - - Capital projects - - - - - Unassigned - - - - - Total fund balances 1,215,120 1,527,459 4,065,917 37,065 11,497 Total liabilities and fund balances 1,221,407$ 1,527,459$ 4,129,534$ 37,376$ 237,161$ Special Revenue Funds 214 87 City of La Quinta, California Combining Balance Sheet – Nonmajor Governmental Funds June 30, 2020 Parks and Library Infrastructure Civic Center Transportation Recreation Development Assets Pooled cash and investments 19,378$ 300,794$ 2,317,823$ 293,561$ -$ Receivables Taxes - - - - - Accrued interest 31 477 3,679 466 - Prepaid costs - - - - - Due from other governments - - - - Total assets 19,409$ 301,271$ 2,321,502$ 294,027$ -$ Liabilities and Fund Balances Liabilities Accounts payable -$ -$ -$ -$ -$ Accrued liabilities - - - - Due to other governments - - - - 1,505,187 Due to other funds - - - - - Total liabilities - - - - 1,505,187 Deferred Inflow of Resources Unavailable revenues - - - - - Fund Balances Nonspendable Prepaid costs - - - - - Restricted for Planning and development projects - - - - - Public safety - - - - - Community services - - - - - Public works - - - - - Capital projects 19,409 301,271 2,321,502 294,027 - Unassigned - - - - (1,505,187) Total fund balances 19,409 301,271 2,321,502 294,027 (1,505,187) Total liabilities and fund balances 19,409$ 301,271$ 2,321,502$ 294,027$ -$ Capital Projects Funds 215 88 City of La Quinta, California Combining Balance Sheet – Nonmajor Governmental Funds June 30, 2020 Debt Service Fund Total Community Financing Governmental Center Street Facility Park Facility Fire Facility Authority Funds Assets Pooled cash and investments 192,448$ 39,068$ 5,714$ 135,820$ -$ 22,282,936$ Receivables Taxes - - - - - 447,773 Accrued interest 305 62 9 216 - 35,363 Prepaid costs - - - - - 2,875 Due from other governments - - - - - 900,635 Total assets 192,753$ 39,130$ 5,723$ 136,036$ -$ 23,669,582$ Liabilities and Fund Balances Liabilities Accounts payable -$ -$ -$ -$ -$ 446,990$ Accrued liabilities - - - - - 22,874 Due to other governments - - - - - 1,505,187 Due to other funds - - - - - 6,287 Total liabilities - - - - - 1,981,338 Deferred Inflow of Resources Unavailable revenues - - - - - 13,174 Fund Balances Nonspendable Prepaid costs - - - - - 2,875 Restricted for Planning and development projects - - - - - 862,046 Public safety - - - 136,036 - 1,607,101 Community services - - 5,723 - - 14,376,472 Public works - 39,130 - - - 3,208,072 Capital projects 192,753 - - - - 3,128,962 Unassigned - - - - - (1,510,458) Total fund balances 192,753 39,130 5,723 136,036 - 21,675,070 Total liabilities and fund balances 192,753$ 39,130$ 5,723$ 136,036$ -$ 23,669,582$ Capital Projects Funds 216 89 City of La Quinta, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds June 30, 2020 State Library and Federal Lighting and Gas Tax Museum Assistance SLESA Landscaping Revenues Taxes -$ -$ -$ -$ -$ Assessments - - - - 957,017 Intergovernmental 1,644,878 2,860,584 14,599 155,948 - Use of money and property 34,797 271,871 339 6,999 24,062 Developer participation - - - - - Miscellaneous 47,327 - - - - Total revenues 1,727,002 3,132,455 14,938 162,947 981,079 Expenditures Current General government - - - - - Public safety - - - 94,824 - Planning and development - - - - - Community services - 1,885,554 - - - Public works 1,358,997 - 18,105 - 1,865,410 Capital outlay - - - - - Debt service Interest and fiscal charges - - - - - Total expenditures 1,358,997 1,885,554 18,105 94,824 1,865,410 Excess (Deficiency) of Revenues over (under) Expenditures 368,005 1,246,901 (3,167) 68,123 (884,331) Other Financing Sources (Uses) Transfers in 522,968 - - - 994,700 Transfers out (578,159) - (2,104) - - Total other financing sources (uses)(55,191) - (2,104) - 994,700 Net Change in Fund Balances 312,814 1,246,901 (5,271) 68,123 110,369 Fund Balances, Beginning of Year 680,829 6,803,206 - 140,266 537,471 Fund Balances, End of Year 993,643$ 8,050,107$ (5,271)$ 208,389$ 647,840$ Special Revenue Funds 217 90 City of La Quinta, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds June 30, 2020 La Quinta Public Art in South Coast Quimby Safety Officer Public Places Air Quality AB 939 Revenues Taxes -$ -$ -$ -$ 67,046$ Assessments - - - - - Intergovernmental - - - 39,884 - Use of money and property 69,690 1,778 26,011 1,649 30,094 Developer participation - - 71,446 - - Miscellaneous - - - - - Total revenues 69,690 1,778 97,457 41,533 97,140 Expenditures Current General government - - - - - Public safety - - - - - Planning and development - - - 32,712 133,180 Community services - - 14,480 - - Public works - - - - - Capital outlay - - 14,400 88,444 - Debt service Interest and fiscal charges - - - - - Total expenditures - - 28,880 121,156 133,180 Excess (Deficiency) of Revenues over (under) Expenditures 69,690 1,778 68,577 (79,623) (36,040) Other Financing Sources (Uses) Transfers in - 2,000 100,000 - - Transfers out (1,933,252) - (12,800) - - Total other financing sources (uses)(1,933,252) 2,000 87,200 - - Net Change in Fund Balances (1,863,562) 3,778 155,777 (79,623) (36,040) Fund Balances, Beginning of Year 3,429,137 43,778 536,248 103,142 826,005 Fund Balances, End of Year 1,565,575$ 47,556$ 692,025$ 23,519$ 789,965$ Special Revenue Funds 218 91 City of La Quinta, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds June 30, 2020 Transportation Law Economic Uniform Enforcement Measure A Development AB 1379 Mitigation Fee Revenues Taxes -$ 1,527,360$ -$ -$ -$ Assessments - - - - - Intergovernmental - - - 19,419 - Use of money and property 45,723 50,958 143,489 1,345 4,734 Developer participation - - - - - Miscellaneous - - - - - Total revenues 45,723 1,578,318 143,489 20,764 4,734 Expenditures Current General government - - - - - Public safety 3,206 - - - - Planning and development - - 585,077 3,128 - Community services - - - - - Public works - 13,982 - - - Capital outlay - - - - - Debt service Interest and fiscal charges - - - - - Total expenditures 3,206 13,982 585,077 3,128 - Excess (Deficiency) of Revenues over (under) Expenditures 42,517 1,564,336 (441,588) 17,636 4,734 Other Financing Sources (Uses) Transfers in - - 1,500,000 - - Transfers out - (1,475,690) - - - Total other financing sources (uses)- (1,475,690) 1,500,000 - - Net Change in Fund Balances 42,517 88,646 1,058,412 17,636 4,734 Fund Balances, Beginning of Year 1,172,603 1,438,813 3,007,505 19,429 6,763 Fund Balances, End of Year 1,215,120$ 1,527,459$ 4,065,917$ 37,065$ 11,497$ Special Revenue Funds 219 92 City of La Quinta, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds June 30, 2020 Parks and Library Infrastructure Civic Center Transportation Recreation Development Revenues Taxes -$ -$ -$ -$ -$ Assessments - - - - - Intergovernmental - - - - - Use of money and property 715 9,928 86,803 24,439 - Developer participation - 213,014 715,194 448,512 75,336 Miscellaneous - - - - - Total revenues 715 222,942 801,997 472,951 75,336 Expenditures Current General government - - - - - Public safety - - - - - Planning and development 1,410 1,411 1,410 1,410 1,410 Community services - - - - - Public works - - 400,000 - - Capital outlay - - - - - Debt service Interest and fiscal charges - - - - 28,868 Total expenditures 1,410 1,411 401,410 1,410 30,278 Excess (Deficiency) of Revenues over (under) Expenditures (695) 221,531 400,587 471,541 45,058 Other Financing Sources (Uses) Transfers in - - - - - Transfers out - - (541,809) (1,440,287) - Total other financing sources (uses)- - (541,809) (1,440,287) - Net Change in Fund Balances (695) 221,531 (141,222) (968,746) 45,058 Fund Balances, Beginning of Year 20,104 79,740 2,462,724 1,262,773 (1,550,245) Fund Balances, End of Year 19,409$ 301,271$ 2,321,502$ 294,027$ (1,505,187)$ Capital Projects Funds 220 93 City of La Quinta, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds June 30, 2020 Debt Service Fund Total Community Financing Governmental Center Street Facility Park Facility Fire Facility Authority Funds Revenues Taxes -$ -$ -$ -$ -$ 1,594,406$ Assessments - - - - - 957,017 Intergovernmental - - - - - 4,735,312 Use of money and property 7,021 1,284 155 4,465 1,100 849,449 Developer participation 28,251 28,967 8,760 97,908 - 1,687,388 Miscellaneous - - - - - 47,327 Total revenues 35,272 30,251 8,915 102,373 1,100 - 9,870,899 Expenditures Current General government - - - - 1,100 1,100 Public safety - - - - - 98,030 Planning and development 1,410 1,410 1,410 1,410 - 766,788 Community services - - - - - 1,900,034 Public works - - - - - 3,656,494 Capital outlay - - - - - 102,844 Debt service Interest and fiscal charges - - - - - 28,868 Total expenditures 1,410 1,410 1,410 1,410 1,100 - 6,554,158 Excess (Deficiency) of Revenues over (under) Expenditures 33,862 28,841 7,505 100,963 - 3,316,741 Other Financing Sources (Uses) Transfers in - - - - - 3,119,668 Transfers out - - - - - (5,984,101) Total other financing sources (uses)- - - - - (2,864,433) Net Change in Fund Balances 33,862 28,841 7,505 100,963 - 452,308 Fund Balances, Beginning of Year 158,891 10,289 (1,782) 35,073 - 21,222,762 Fund Balances, End of Year 192,753$ 39,130$ 5,723$ 136,036$ -$ 21,675,070$ Capital Projects Funds 221 94 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund State Gas Tax Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 680,829$ 680,829$ 680,829$ -$ Resources (Inflows) Intergovernmental 1,715,900 1,712,400 1,644,878 (67,522) Use of money and property 3,000 3,000 34,797 31,797 Miscellaneous 46,400 46,400 47,327 927 Transfers in 595,600 345,600 522,968 177,368 Amounts available for appropriations 3,041,729 2,788,229 2,930,799 142,570 Charges to Appropriation (Outflows) Public works 1,678,900 1,468,500 1,358,997 109,503 Transfers out 682,000 1,009,634 578,159 431,475 Total charges to appropriations 2,360,900 2,478,134 1,937,156 540,978 Budgetary Fund Balance, June 30 680,829$ 310,095$ 993,643$ 683,548$ Budget Amounts 222 95 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Library and Museum Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 6,803,206$ 6,803,206$ 6,803,206$ -$ Resources (Inflows) Intergovernmental 2,700,000 2,700,000 2,860,584 160,584 Use of money and property 42,000 42,000 271,871 229,871 Miscellaneous revenue 10,000 10,000 - (10,000) Amounts available for appropriations 9,555,206 9,555,206 9,935,661 380,455 Charges to Appropriation (Outflows) Community services 2,399,100 2,521,100 1,885,554 635,546 Capital Outlay 20,000 20,000 - 20,000 Total charges to appropriations 2,419,100 2,541,100 1,885,554 655,546 Budgetary Fund Balance, June 30 7,136,106$ 7,014,106$ 8,050,107$ 1,036,001$ Budget Amounts 223 96 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Federal Assistance Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows) Intergovernmental 123,200 193,840 14,599 (179,241) Use of money and property - - 339 339 Amounts available for appropriations 123,200 193,840 14,938 (178,902) Charges to Appropriation (Outflows) Public Works 20,000 20,000 18,105 1,895 Transfers out 103,200 177,172 2,104 175,068 Total charges to appropriations 123,200 197,172 20,209 176,963 Budgetary Fund Balance, June 30 -$ (3,332)$ (5,271)$ (1,939)$ Budget Amounts 224 97 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund SLESA Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 140,266$ 140,266$ 140,266$ -$ Resources (Inflows) Intergovernmental 100,000 100,000 155,948 55,948 Use of money and property 500 500 6,999 6,499 Amounts available for appropriations 240,766 240,766 303,213 62,447 Charges to Appropriation (Outflows) Public safety 100,000 100,000 94,824 5,176 Budgetary Fund Balance, June 30 140,766$ 140,766$ 208,389$ 67,623$ Budget Amounts 225 98 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Lighting and Landscaping Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 537,471$ 537,471$ 537,471$ -$ Resources (Inflows) Assessments 976,500 976,500 957,017 (19,483) Use of money and property 3,000 3,000 24,062 21,062 Transfers in 1,294,700 994,700 994,700 - Amounts available for appropriations 2,811,671 2,511,671 2,513,250 1,579 Charges to Appropriation (Outflows) Public works 2,274,200 2,165,200 1,865,410 299,790 Budgetary Fund Balance, June 30 537,471$ 346,471$ 647,840$ 301,369$ Budget Amounts 226 99 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Quimby Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 3,429,137$ 3,429,137$ 3,429,137$ -$ Resources (Inflows) Use of money and property 40,000 40,000 69,690 29,690 Developer participation 100,000 100,000 - (100,000) Amounts available for appropriations 3,569,137 3,569,137 3,498,827 (70,310) Charges to Appropriation (Outflows) Transfers out 263,000 4,714,876 1,933,252 2,781,624 Budgetary Fund Balance, June 30 3,306,137$ (1,145,739)$ 1,565,575$ 2,711,314$ Budget Amounts 227 100 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Public Safety Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 43,778$ 43,778$ 43,778$ -$ Resources (Inflows) Use of money and property 600 600 1,778 1,178 Transfers in 2,000 2,000 2,000 - Amounts available for appropriations 46,378 46,378 47,556 1,178 Budgetary Fund Balance, June 30 46,378$ 46,378$ 47,556$ 1,178$ Budget Amounts 228 101 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Art in Public Places Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 536,248$ 536,248$ 536,248$ -$ Resources (Inflows) Use of money and property 5,500 5,500 26,011 20,511 Developer participation 55,000 55,000 71,446 16,446 Transfer In 100,000 100,000 100,000 - Amounts available for appropriations 696,748 696,748 733,705 36,957 Charges to Appropriation (Outflows) Community services 80,000 80,000 14,480 65,520 Capital outlay 80,000 80,000 14,400 65,600 Transfers out - 600,000 12,800 587,200 Total charges to appropriations 160,000 760,000 41,680 718,320 Budgetary Fund Balance, June 30 536,748$ (63,252)$ 692,025$ 755,277$ Budget Amounts 229 102 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund South Coast Air Quality Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 103,142$ 103,142$ 103,142$ -$ Resources (Inflows) Intergovernmental 52,000 52,000 39,884 (12,116) Use of money and property 1,500 1,500 1,649 149 Amounts available for appropriations 156,642 156,642 144,675 (11,967) Charges to Appropriation (Outflows) Planning and development 114,000 111,500 32,712 78,788 Capital outlay - - 88,444 (88,444) Total charges to appropriations 114,000 111,500 121,156 (9,656) Budgetary Fund Balance, June 30 42,642$ 45,142$ 23,519$ (21,623)$ Budget Amounts 230 103 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund AB 939 Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 826,005$ 826,005$ 826,005$ -$ Resources (InFlows) Taxes 61,000 61,000 67,046 6,046 Use of money and property 9,000 9,000 30,094 21,094 Amounts available for appropriations 896,005 896,005 923,145 27,140 Charges to Appropriation (OutFlows) Planning and development 50,000 180,000 133,180 46,820 Budgetary Fund Balance, June 30 846,005$ 716,005$ 789,965$ 73,960$ Budget Amounts 231 104 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Law Enforcement Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,172,603$ 1,172,603$ 1,172,603$ -$ Resources (Inflows) Intergovernmental 12,000 12,000 - (12,000) Use of money and property 3,200 3,200 45,723 42,523 Amounts available for appropriations 1,187,803 1,187,803 1,218,326 30,523 Charges to Appropriation (Outflows) Public safety 12,000 12,000 3,206 8,794 Budgetary Fund Balance, June 30 1,175,803$ 1,175,803$ 1,215,120$ 39,317$ Budget Amounts 232 105 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Measure A Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,438,813$ 1,438,813$ 1,438,813$ -$ Resources (Inflows) Taxes 1,294,300 1,294,300 1,527,360 233,060 Use of money and property 15,000 15,000 50,958 35,958 Miscellaneous revenue 2,000 2,000 - (2,000) Amounts available for appropriations 2,750,113 2,750,113 3,017,131 267,018 Charges to Appropriation (OutFlows) Public Works 4,000 10,000 13,982 (3,982) Transfers out 1,294,300 2,986,248 1,475,690 1,510,558 Total charges to appropriations 1,298,300 2,996,248 1,489,672 1,506,576 Budgetary Fund Balance, June 30 1,451,813$ (246,135)$ 1,527,459$ 1,773,594$ Budget Amounts 233 106 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund Economic Development Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 3,007,505$ 3,007,505$ 3,007,505$ -$ Resources (Inflows) Use of money and property - - 143,489 143,489 Transfer in - 1,500,000 1,500,000 - Amounts available for appropriations 3,007,505 4,507,505 4,650,994 143,489 Charges to Appropriation (Outflows) Planning and development - 1,500,000 585,077 914,923 Budgetary Fund Balance, June 30 3,007,505$ 3,007,505$ 4,065,917$ 1,058,412$ Budget Amounts 234 107 City of La Quinta, California Budgetary Comparison Schedule – Special Revenue Fund AB 1379 Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 19,429$ 19,429$ 19,429$ -$ Resources (Inflows) Intergovernmental 21,000 21,000 19,419 (1,581) Use of money and property 200 200 1,345 1,145 Amounts available for appropriations 40,629 40,629 40,193 (436) Charges to Appropriation (Outflows) Planning and development 4,600 5,600 3,128 2,472 Budgetary Fund Balance, June 30 36,029$ 35,029$ 37,065$ 2,036$ Budget Amounts 235 108 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Capital Improvement Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (379,922)$ (379,922)$ (379,922)$ -$ Resources (Inflows) Intergovernmental 10,149,800 31,393,170 5,292,544 (26,100,626) Contributions from other agencies - - 294,802 294,802 Developer participation 49,900 1,369,008 176,199 (1,192,809) Miscellaneous revenue - - 273,583 273,583 Transfers in 11,022,300 40,553,514 13,347,741 (27,205,773) Amounts available for appropriations 20,842,078 72,935,770 19,004,947 (53,930,823) Charges to Appropriation (Outflows) Planning and development - 2,813,608 819,011 1,994,597 Capital outlay 21,222,000 70,754,819 21,850,721 48,904,098 Total charges to appropriations 21,222,000 73,568,427 22,669,732 50,898,695 Budgetary Fund Balance, June 30 (379,922)$ (632,657)$ (3,664,785)$ (3,032,128)$ Budget Amounts 236 109 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Infrastructure Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 20,104$ 20,104$ 20,104$ -$ Resources (Inflows) Use of money and property 300 300 715 415 Amounts available for appropriations 20,404 20,404 20,819 415 Charges to Appropriation (Outflows) Planning and development - 1,500 1,410 90 Transfers out - 22,618 - 22,618 Total charges to appropriations - 24,118 1,410 22,708 Budgetary Fund Balance, June 30 20,404$ (3,714)$ 19,409$ 23,123$ Budget Amounts 237 110 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Civic Center Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 79,740$ 79,740$ 79,740$ -$ Resources (Inflows) Use of money and property - - 9,928 9,928 Developer participation 110,000 110,000 213,014 103,014 Amounts available for appropriations 189,740 189,740 302,682 112,942 Charges to Appropriation (Outflows) Debt service Interest and fiscal charges 13,000 - - - Planning and development - 1,500 1,411 89 Total charges to appropriations 13,000 1,500 1,411 89 Budgetary Fund Balance, June 30 176,740$ 188,240$ 301,271$ 113,031$ Budget Amounts 238 111 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Transportation Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 2,462,724$ 2,462,724$ 2,462,724$ -$ Resources (Inflows) Use of money and property 45,000 45,000 86,803 41,803 Developer participation 350,000 350,000 715,194 365,194 Amounts available for appropriations 2,857,724 2,857,724 3,264,721 406,997 Charges to Appropriation (OutFlows) Planning and development - 1,500 1,410 90 Public works 400,000 400,000 400,000 - Transfers out 83,700 1,207,230 541,809 665,421 Total charges to appropriations 483,700 1,608,730 943,219 665,511 Budgetary Fund Balance, June 30 2,374,024$ 1,248,994$ 2,321,502$ 1,072,508$ Budget Amounts 239 112 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Parks and Recreation Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 1,262,773$ 1,262,773$ 1,262,773$ -$ Resources (Inflows) Use of money and property 6,000 6,000 24,439 18,439 Developer participation 300,000 300,000 448,512 148,512 Amounts available for appropriations 1,568,773 1,568,773 1,735,724 166,951 Charges to Appropriation (Outflows) Planning and development - 1,500 1,410 90 Transfers out - 2,400,000 1,440,287 959,713 Total charges to appropriations - 2,401,500 1,441,697 959,803 Budgetary Fund Balance, June 30 1,568,773$ (832,727)$ 294,027$ 1,126,754$ Budget Amounts 240 113 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Library Development Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (1,550,245)$ (1,550,245)$ (1,550,245)$ -$ Resources (Inflows) Developer participation 45,000 45,000 75,336 30,336 Amounts available for appropriations (1,505,245) (1,505,245) (1,474,909) 30,336 Charges to Appropriation (Outflows) Debt service Interest and fiscal charges 32,000 32,000 28,868 3,132 Planning and development - 1,500 1,410 90 Total charges to appropriations 32,000 33,500 30,278 3,222 Budgetary Fund Balance, June 30 (1,537,245)$ (1,538,745)$ (1,505,187)$ 33,558$ Budget Amounts 241 114 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Community Center Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 158,891$ 158,891$ 158,891$ -$ Resources (Inflows) Use of money and property 2,000 2,000 7,021 5,021 Developer participation 20,000 20,000 28,251 8,251 Amounts available for appropriations 180,891 180,891 194,163 13,272 Charges to Appropriation (Outflows) Planning and development - 1,500 1,410 90 Transfers out - 101,639 - 101,639 Total charges to appropriations - 103,139 1,410 101,729 Budgetary Fund Balance, June 30 180,891$ 77,752$ 192,753$ 115,001$ Budget Amounts 242 115 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Street Facility Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 10,289$ 10,289$ 10,289$ -$ Resources (Inflows) Use of money and property - - 1,284 1,284 Developer participation 17,000 17,000 28,967 11,967 Transfers in 6,000 - - - Amounts available for appropriations 33,289 27,289 40,540 13,251 Charges to Appropriation (Outflows) Debt service Interest and fiscal charges 30,000 - - - Planning and development - 1,500 1,410 90 Total charges to appropriations 30,000 1,500 1,410 90 Budgetary Fund Balance, June 30 3,289$ 25,789$ 39,130$ 13,341$ Budget Amounts 243 116 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Park Facility Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 (1,782)$ (1,782)$ (1,782)$ -$ Resources (Inflows) Use of money and property - - 155 155 Developer participation 7,000 7,000 8,760 1,760 Amounts available for appropriations 5,218 5,218 7,133 1,915 Charges to Appropriation (Outflows) Planning and development - 1,500 1,410 90 Transfers out 6,000 - - - Total charges to appropriations 6,000 1,500 1,410 90 Budgetary Fund Balance, June 30 (782)$ 3,718$ 5,723$ 2,005$ Budget Amounts 244 117 City of La Quinta, California Budgetary Comparison Schedule – Capital Projects Fund Fire Facility Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 35,073$ 35,073$ 35,073$ -$ Resources (Inflows) Use of money and property - - 4,465 4,465 Developer participation 55,000 55,000 97,908 42,908 Amounts available for appropriations 90,073 90,073 137,446 47,373 Charges to Appropriation (Outflows) Debt service Interest and fiscal charges 7,500 - - - Planning and development - 1,500 1,410 90 Total charges to appropriations 7,500 1,500 1,410 90 Budgetary Fund Balance, June 30 82,573$ 88,573$ 136,036$ 47,463$ Budget Amounts 245 118 City of La Quinta, California Budgetary Comparison Schedule – Debt Service Fund Financing Authority Year Ended June 30, 2020 Variance with Final Budget Actual Positive Original Final Amounts (Negative) Budgetary Fund Balance, July 1 -$ -$ -$ -$ Resources (Inflows) Use of money and property 1,000 1,000 1,100 100 Amounts available for appropriations 1,000 1,000 1,100 100 Charges to Appropriation (Outflows) General government 1,000 1,000 1,100 (100) Budgetary Fund Balance, June 30 -$ -$ -$ -$ Budget Amounts 246 119 City of La Quinta, California Internal Service Funds Year Ended June 30, 2020 Internal service funds are used to account for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in this fund and charged to the user departments as such good are delivered or services rendered. The City of La Quinta has the following Internal Service Funds: Equipment Replacement Fund – To account for the operational maintenance and ultimate replacement of City owned and operated vehicles and equipment. Information Technology Fund – To account for the purchase and replacement of information systems. Park Equipment and Facilities Fund – To account for the purchase and replacement of City owned and operated park equipment and facilities. Insurance Fund – To account for the City’s insurance coverage. 247 120 City of La Quinta, California Combining Statement of Net Position Internal Service Funds June 30, 2020 Park Equipment Information Equipment Replacement Technology and Facilities Insurance Totals Assets Current Pooled cash and investments 3,346,414$ 1,244,671$ 3,649,774$ 21,086$ 8,261,945$ Receivables Accrued interest 5,311 1,975 5,792 33 13,111 Prepaid costs - 74,913 - 384,187 459,100 Total current assets 3,351,725 1,321,559 3,655,566 405,306 8,734,156 Noncurrent Capital assets - net of accumulated depreciation 1,421,511 353,781 12,615,174 - 14,390,466 Total assets 4,773,236 1,675,340 16,270,740 405,306 23,124,622 Liabilities Current Accounts payable 143,167 41,946 31,518 - 216,631 Accrued liabilities - 1,372 - - 1,372 Current portion of capital leases 201,526 33,601 - - 235,127 Total current liabilities 344,693 76,919 31,518 - 453,130 Noncurrent Long-term portion of capital leases 376,720 84,004 - - 460,724 Total liabilities 721,413 160,923 31,518 - 913,854 Net Position Net investment in capital assets 843,265 236,176 12,615,174 - 13,694,615 Unrestricted 3,208,558 1,278,241 3,624,048 405,306 8,516,153 Total net position 4,051,823$ 1,514,417$ 16,239,222$ 405,306$ 22,210,768$ Governmental Activities - Internal Service Funds 248 121 City of La Quinta, California Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds Year Ended June 30, 2020 Park Equipment Information Equipment and Replacement Technology Facilities Insurance Totals Operating Revenues Sales and service charges 869,200$ 1,385,555$ 337,000$ 933,250$ 3,525,005$ Operating Expenses Administration and general 79,263 45,040 - 281,054 405,357 Fuel and oil 73,751 - - - 73,751 Maintenance and parts 237,952 163 - - 238,115 Contract services - 525,067 230,422 - 755,489 Software and supplies - 713,689 - 615,437 1,329,126 Depreciation expense 255,452 290,916 544,770 - 1,091,138 Total operating expenses 646,418 1,574,875 775,192 896,491 3,892,976 Operating Income (Loss)222,782 (189,320) (438,192) 36,759 (367,971) Nonoperating Revenue (Expenses) Interest revenue 125,711 46,436 139,171 1,293 312,611 Miscellaneous revenue - - 327,338 2,358 329,696 Interest expense (69,155) (26) - - (69,181) Total nonoperating revenues 56,556 46,410 466,509 3,651 573,126 Income (Loss) Before Transfers 279,338 (142,910) 28,317 40,410 205,155 Transfers in - 100,000 - - 100,000 Transfers out (150,120) - (139,518) - (289,638) Changes in Net Position 129,218 (42,910) (111,201) 40,410 15,517 Net Position Beginning of Year 3,922,605 1,557,327 16,350,423 364,896 22,195,251 End of Year 4,051,823$ 1,514,417$ 16,239,222$ 405,306$ 22,210,768$ Governmental Activities - Internal Service Funds 249 122 City of La Quinta, California Combining Statement of Cash Flows Internal Service Funds Year Ended June 30, 2020 Park Equipment Information Equipment Replacement Technology and Facilities Insurance Totals Operating Activities Cash received from interfund services provided 869,200$ 1,385,555$ 337,000$ 933,250$ 3,525,005$ Cash paid to suppliers for goods and services (275,546) (1,281,001) (199,219) (915,796) (2,671,562) Cash paid to employees for services - - - (1,286) (1,286) Net Cash from Operating Activities 593,654 104,554 137,781 16,168 852,157 Non-Capital Financing Activities Cash transfers out (150,120) - (139,518) - (289,638) Cash transfers in - 100,000 - - 100,000 Net Cash from (used for) Non-Capital Financing Activities (150,120) 100,000 (139,518) - (189,638) Capital and Related Financing Activities Capital contributions - - 327,339 - 327,339 Acquisition and construction of capital assets (361,614) (187,082) (327,339) - (876,035) Interest paid on capital debt (69,155) (26) - - (69,181) Net Cash from (used for) Capital and Related Financing Activities (430,769) (187,108) - - (617,877) Investing Activities Interest received 129,317 47,743 143,142 3,622 323,824 Net Change in Cash and Cash Equivalents 142,082 65,189 141,405 - 19,790 - 368,466 Cash and Cash Equivalents, Beginning of Year 3,204,332 1,179,482 3,508,369 1,296 7,893,479 Cash and Cash Equivalents, End of Year 3,346,414$ 1,244,671$ 3,649,774$ 21,086$ 8,261,945$ - - - - - - Reconciliation of operating income to net cash from (used for) operating activities Operating income (loss)222,782$ (189,320)$ (438,192)$ 36,759$ (367,971)$ Adjustments to reconcile operating income (loss) to net cash from (used for) operating activities Depreciation 255,452 290,916 544,770 - 1,091,138 Changes in Prepaid costs - 15,462 - 366,140 381,602 Accounts payable 115,420 (13,177) 31,203 (6) 133,440 Accrued liabilities - 673 - (1,286) (613) Due to other funds - - - (385,439) (385,439) Net Cash from Operating Activities 593,654$ 104,554$ 137,781$ 16,168$ 852,157$ Non-Cash Transactions - - - - Capital assets acquired by capital lease -$ 116,966$ -$ -$ 116,966$ Governmental Activities - Internal Service Funds 250 Statistical Section June 30, 2020 City of La Quinta, California 251 This page intentionally left blank. 252 123 City of La Quinta Statistical Section Year Ended June 30, 2020 This part of the City of La Quinta’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health. Contents Page Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.124 Revenue Capacity These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property taxes.136 Debt Capacity These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to use additional debt in the future.146 Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments.153 Operating Information These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs.156 Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. 253 CITY OF LA QUINTA Net Position by Component Last Ten Fiscal Years (Accrual basis of accounting) 2011 2012 2013 2014 2015 Governmental Activities Net investment in capital assets 276,787,752$ 534,388,479$ 529,681,342$ 527,614,666$ 523,495,389$ Restricted 107,042,126 26,585,382 49,598,397 53,669,248 62,472,221 Unrestricted 97,009,428 89,832,811 83,399,745 83,907,046 74,362,189 Total Governmental Activities Net Position 480,839,306 650,806,672 662,679,484 665,190,960 660,329,799 Business-Type Activities Net investment in capital assets 42,491,051 42,105,683 41,741,443 41,354,565 44,118,111 Restricted - - - - - Unrestricted (4,918,951) (4,745,892) (4,750,604) (4,674,666) (4,892,647) Total Business-Type Activities Net Position 37,572,100 37,359,791 36,990,839 36,679,899 39,225,464 Primary Government Net investment in capital assets 319,278,803 576,494,162 571,422,785 568,969,231 567,613,500 Restricted 107,042,126 26,585,382 49,598,397 53,669,248 62,472,221 Unrestricted 92,090,477 85,086,919 78,649,141 79,232,380 69,469,542 Total Primary Government Net Position 518,411,406 688,166,463 699,670,323 701,870,859 699,555,263 Fiscal Year Source:City of La Quinta 124254 TABLE 1 2016 2017 2018 2019 2020 Governmental Activities: 516,499,682$ 517,039,487$ 510,913,594$ 519,221,969$ 509,777,422$ Net investment in capital assets 61,148,731 38,824,860 39,204,789 44,815,499 46,001,248 Restricted 84,439,071 118,125,125 130,950,644 138,584,041 142,418,499 Unrestricted 662,087,484 673,989,472 681,069,027 702,621,509 698,197,169 Total Governmental Activities Net Position Business-Type Activities: 43,898,784 43,836,868 43,585,880 43,375,536 39,712,955 Net investment in capital assets - - - - - Restricted (5,086,906) (5,140,966) (5,203,212) 240,125 3,145,820 Unrestricted 38,811,878 38,695,902 38,382,668 43,615,661 42,858,775 Total Business-Type Activities Net Position Primary Government: 560,398,466 560,876,355 554,499,474 562,597,505 549,490,377 Net investment in capital assets 61,148,731 38,824,860 39,204,789 44,815,499 46,001,248 Restricted 79,352,165 112,984,159 125,747,432 138,824,166 145,564,319 Unrestricted 700,899,362 712,685,374 719,451,695 746,237,170 741,055,944 Total Primary Government Net Position 125255 CITY OF LA QUINTA Changes in Net Position Last Ten Fiscal Years (Accrual basis of accounting) 2011 2012 2013 2014 2015 Expenses Governmental activities: General government 11,283,358$ 6,183,712$ 4,511,023$ 4,830,239$ 5,166,732$ Public safety 21,070,458 20,815,454 21,047,691 21,169,423 21,636,149 Planning and development 18,715,283 6,378,352 2,274,541 3,098,015 2,212,013 Community services 4,735,964 5,093,402 4,986,104 4,130,085 5,992,362 Public works 10,757,279 13,288,521 11,803,133 12,610,994 18,116,732 Contribution to other agencies 31,324,064 - - - - Interest on long-term debt 14,353,359 3,021,496 447,048 405,977 340,716 Total governmental activities expenditures 112,239,765 54,780,937 45,069,540 46,244,733 53,464,704 Business-type activities: Golf course 4,202,274 4,085,282 4,208,855 4,971,977 5,053,360 Total business-type activities expenditures 4,202,274 4,085,282 4,208,855 4,971,977 5,053,360 116,442,039 58,866,219 49,278,395 51,216,710 58,518,064 Program Revenues Governmental activities: Charges for services: General government 47,696 86,869 38,812 71,042 121,140 Public safety 1,044,399 1,020,822 927,604 1,412,819 1,655,421 Planning and development 74,471 68,470 112,695 595,980 489,589 Community services 210,151 247,397 245,392 1,224,719 307,869 Public works 1,086,771 1,080,744 1,209,438 1,195,703 1,197,069 Operating grants and contributions 13,152,942 11,289,673 28,068,940 14,587,153 16,829,107 Capital grants and contributions 3,157,828 9,990,793 3,981,286 3,536,444 Total governmental activities program revenues 18,774,258 23,784,768 30,602,881 23,068,702 24,136,639 Business-type activities: Charges for services: Golf course 3,756,615 3,871,898 3,736,879 3,481,424 3,561,857 Capital grants and contributions - - - - 2,872,122 Total business-type activities program revenues 3,756,615 3,871,898 3,736,879 3,481,424 6,433,979 22,530,873 27,656,666 34,339,760 26,550,126 30,570,618 Net Revenues (Expenditures): Governmental activities (93,465,507) (30,996,169) (14,466,659) (23,176,031) (29,328,065) Business-type activities (445,659) (213,384) (471,976) (1,490,553) 1,380,619 (93,911,166) (31,209,553) (14,938,635) (24,666,584) (27,947,446) General Revenues and Other Changes in Net Position: Governmental activities: Taxes: Property taxes 5,942,353 21,370,476 7,043,604 9,193,753 8,776,491 Tax increment 32,569,795 - - - - Transient occupancy taxes 4,737,968 5,446,883 5,980,684 6,307,737 6,637,183 Sales tax 7,323,835 7,713,741 7,833,545 8,786,819 8,873,008 Franchise taxes 1,607,829 1,687,440 1,669,476 1,688,263 1,861,453 Business license taxes 285,270 293,592 292,966 307,654 306,087 Other taxes 437,235 428,963 518,778 580,834 530,336 Motor vehicle in lieu, unrestricted 3,515,395 3,173,826 3,157,330 3,291,042 3,486,367 Investment income 4,693,974 1,925,255 1,605,718 2,190,357 1,981,343 Gain (loss) on sale of capital assets - - 28,551 - - Miscellaneous 3,211,584 268,644 192,509 243,498 296,346 Special Item (interfund loan payoff) Extraordinary gain/loss on dissolution of RDA - 158,654,715 (2,189,984) (6,402,450) - Transfers - - - (500,000) (247,739) Total governmental activities 64,325,238 200,963,535 26,133,177 25,687,507 32,500,875 Business-type activities: Investment income 2,125 1,075 2,225 1,567 2,043 Gain (loss) on sale of capital assets - - - - - Miscellaneous - - 100,799 678,046 915,164 Transfers - - - 500,000 247,739 Total business-type activities 2,125 1,075 103,024 1,179,613 1,164,946 Total Primary Government 64,327,363 200,964,610 26,236,201 26,867,120 33,665,821 Changes in Net Position Governmental activities (29,140,269) 169,967,366 11,666,518 2,511,476 3,172,810 Business-type activities (443,534) (212,309) (368,952) (310,940) 2,545,565 Total Primary Government (29,583,803) 169,755,057 11,297,566 2,200,536 5,718,375 Total Primary Government Expenditures Total Primary Government Program Revenues Fiscal Year Total Net Revenues (Expenditures) Source:City of La Quinta For fiscal 2018/19, there is a one-time entry for an interfund loan noted as a 'special item' under governmental activites and 'miscellaneous' under business type activities. This is also dicussed in the Notes to Basic Financial Statements section of the 2018/19 CAFR, Note 19: Special Item. 126256 TABLE 2 2016 2017 2018 2019 2020 Expenditures: Governmental activities: 5,645,004$ 5,565,727$ 8,869,174$ 9,085,863$ 9,877,251$ General government 22,067,603 23,378,824 22,508,088 23,164,976 24,009,725 Public safety 3,359,732 2,882,321 4,352,134 5,913,321 5,845,836 Planning and development 6,214,098 6,584,268 9,231,268 6,202,084 11,362,950 Community services 12,157,245 10,927,160 15,580,975 4,430,519 32,248,031 Public works - - Contribution to other agencies 343,129 309,463 1,468,971 210,941 98,049 Interest on long-term debt 49,786,811 49,647,763 62,010,610 49,007,703 83,441,842 Total governmental activities expenditures Business-type activities: 4,373,586 3,965,644 4,318,463 4,558,922 4,148,190 Golf course 4,373,586 3,965,644 4,318,463 4,558,922 4,148,190 Total business-type activities expenditures 54,160,397 53,613,407 66,329,073 53,566,625 87,590,032 Total Primary Government Expenditures Program Revenues: Governmental activities: Charges for services: 192,538 504,127 883,153 516,115 615,348 General government 1,378,704 341,368 367,848 376,249 367,277 Public safety 467,053 564,327 724,499 636,683 799,040 Planning and development 386,824 453,098 442,656 479,542 366,896 Community services 1,134,630 741,703 1,054,902 1,119,816 1,436,362 Public works 12,213,338 6,187,803 4,259,916 5,623,509 7,817,482 Operating grants and contributions 1,076,145 3,316,153 4,455,060 5,462,395 9,613,752 Capital grants and contributions 16,849,232 12,108,579 12,188,034 14,214,310 21,016,157 Total governmental activities program revenues Business-type activities: Charges for services: 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Golf course - - Capital grants and contributions 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Total business-type activities program revenues 20,470,727 15,554,919 15,755,752 17,987,706 23,762,905 Total Primary Government Program Revenues Net Revenues (Expenditures): (32,937,579) (37,539,184) (49,822,576) (34,793,394) (62,425,685) Governmental activities (752,091) (519,304) (750,745) (785,526) (1,401,442) Business-type activities (33,689,670) (38,058,488) (50,573,321) (35,578,920) (63,827,127) Total Net Revenues (Expenditures) General Revenues and Other Changes in Net Position: Governmental activities: Taxes: 8,798,296 15,521,335 15,887,015 16,423,843 16,710,544 Property taxes - - - - - Tax increment 7,835,745 9,433,970 10,752,788 11,230,915 8,079,394 Transient occupancy taxes 9,107,046 10,060,305 18,956,985 20,905,243 19,136,015 Sales tax 1,799,938 1,815,491 1,977,179 2,032,848 1,996,593 Franchise taxes 334,465 365,451 345,187 418,707 378,744 Business license taxes 516,964 585,333 718,472 713,237 662,545 Other taxes 3,651,549 3,813,213 3,941,348 4,086,536 4,290,417 Motor vehicle in lieu, unrestricted 2,390,468 442,710 803,654 5,150,613 5,110,358 Investment income - - - - - Gain (loss) on sale of capital assets 376,193 460,614 649,566 394,347 1,404,143 Miscellaneous (5,553,561) - Special Item (interfund loan payoff) - 7,344,050 3,624,121 993,148 867,792 Extraordinary gain/loss on dissolution of RDA (115,400) (401,300) (434,000) (450,000) (635,200) Transfers 34,695,264 49,441,172 57,222,315 56,345,876 58,001,345 Total governmental activities Business-type activities: 4,282 2,028 3,511 14,958 9,356 Investment income - - - - - Gain (loss) on sale of capital assets 218,823 - - 5,553,561 - Miscellaneous 115,400 401,300 434,000 450,000 635,200 Transfers 338,505 403,328 437,511 6,018,519 644,556 Total business-type activities 35,033,769 49,844,500 57,659,826 62,364,395 58,645,901 Total Primary Government Changes in Net Position 1,757,685 11,901,988 7,399,739 21,552,482 (4,424,340) Governmental activities (413,586) (115,976) (313,234) 5,232,993 (756,886) Business-type activities 1,344,099 11,786,012 7,086,505 26,785,475 (5,181,226) Total Primary Government 127257 CITY OF LA QUINTA Changes in Net Position - Governmental Activities Last Ten Fiscal Years (Accrual basis of accounting) 2011 2012 2013 2014 2015 Expenses General government 11,283,358$ 6,183,712$ 4,511,023$ 4,830,239$ 5,166,732$ Public safety 21,070,458 20,815,454 21,047,691 21,169,423 21,636,149 Planning and development 18,715,283 6,378,352 2,274,541 3,098,015 2,212,013 Community services 4,735,964 5,093,402 4,986,104 4,130,085 5,992,362 Public works 10,757,279 13,288,521 11,803,133 12,610,994 18,116,732 Contribution to other agencies 31,324,064 - - - - Interest on long-term debt 14,353,359 3,021,496 447,048 405,977 340,716 Total Governmental Activities Expenditures 112,239,765 54,780,937 45,069,540 46,244,733 53,464,704 Program Revenues Charges for services: General government 47,696 86,869 38,812 71,042 121,140 Public safety 1,044,399 1,020,822 927,604 1,412,819 1,655,421 Planning and development 74,471 68,470 112,695 595,980 489,589 Community services 210,151 247,397 245,392 1,224,719 307,869 Public works 1,086,771 1,080,744 1,209,438 1,195,703 1,197,069 Operating grants and contributions 13,152,942 11,289,673 28,068,940 14,587,153 16,829,107 Capital grants and contributions 3,157,828 9,990,793 4,115,238 3,981,286 3,536,444 18,774,258 23,784,768 34,718,119 23,068,702 24,136,639 Net Revenues (Expenditures)(93,465,507) (30,996,169) (10,351,421) (23,176,031) (29,328,065) General Revenues and Other Changes in Net Position Taxes: Property taxes 5,942,353 21,370,476 7,043,604 9,193,753 8,776,491 Tax increment 32,569,795 - - - - Transient occupancy taxes 4,737,968 5,446,883 5,980,684 6,307,737 6,637,183 Sales tax 7,323,835 7,713,741 7,833,545 8,786,819 8,873,008 Franchise tax 1,607,829 1,687,440 1,669,476 1,688,263 1,861,453 Business license taxes 285,270 293,592 292,966 307,654 306,087 Other tax 437,235 428,963 518,778 580,834 530,336 Motor vehicle in lieu, unrestricted 3,515,395 3,173,826 3,157,330 3,291,042 3,486,367 Investment income 4,693,974 1,925,255 1,605,718 2,190,357 1,981,343 Gain (loss) on sale of capital assets - - 28,551 - - Miscellaneous 3,211,584 268,644 192,509 243,498 296,346 Special item (interfund loan payoff) Extraordinary gain/loss on dissolution of RDA - 158,654,715 (2,189,984) (6,402,450) - Transfers - - - (500,000) (247,739) Total Governmental Activities 64,325,238 200,963,535 26,133,177 25,687,507 32,500,875 Changes in Net Position (29,140,269) 169,967,366 15,781,756 2,511,476 3,172,810 Fiscal Year Total Governmental Activities Program Revenues Source:City of La Quinta 128258 TABLE 3 2016 2017 2018 2019 2020 Expenditures: 5,645,004$ 5,565,727$ 8,869,174$ 9,085,863$ 9,877,251$ General government 22,067,603 23,378,824 22,508,088 23,164,976 24,009,725 Public safety 3,359,732 2,882,321 4,352,134 5,913,321 5,845,836 Planning and development 6,214,098 6,584,268 9,231,268 6,202,084 11,362,950 Community services 12,157,245 10,927,160 15,580,975 4,430,519 32,248,031 Public works - - - - - Contribution to other agencies 343,129 309,463 1,468,971 210,941 98,049 Interest on long-term debt 49,786,811 49,647,763 62,010,610 49,007,703 83,441,842 Total Governmental Activities Expenditures Program Revenues: Charges for services: 192,538 504,127 883,153 516,115 615,348 General government 1,378,704 341,368 367,848 376,249 367,277 Public safety 467,053 564,327 724,499 636,683 799,040 Planning and development 386,824 453,098 442,656 479,542 366,896 Community services 1,134,630 741,703 1,054,902 1,119,816 1,436,362 Public works 12,213,338 6,187,803 4,259,916 5,623,509 7,817,482 Operating grants and contributions 1,076,145 3,316,153 4,455,060 5,462,395 9,613,752 Capital grants and contributions 16,849,232 12,108,579 12,188,034 14,214,310 21,016,157 Total Governmental Activities Program Revenues (32,937,579) (37,539,184) (49,822,576) (34,793,394) (62,425,685) Net Revenues (Expenditures) General Revenues and Other Changes in Net Position: Taxes: 8,798,296 15,521,335 15,887,015 16,423,843 16,710,544 Property taxes - - - - - Tax increment 7,835,745 9,433,970 10,752,788 11,230,915 8,079,394 Transient occupancy taxes 9,107,046 10,060,305 18,956,985 20,905,243 19,136,015 Sales tax 1,799,938 1,815,491 1,977,179 2,032,848 1,996,593 Franchise tax 334,465 365,451 345,187 418,707 378,744 Business license taxes 516,964 585,333 718,472 713,237 662,545 Other tax 3,651,549 3,813,213 3,941,348 4,086,536 4,290,417 Motor vehicle in lieu, unrestricted 2,390,468 442,710 803,654 5,150,613 5,110,358 Investment income 376,193 460,614 649,566 394,347 1,404,143 Gain (loss) on sale of capital assets - - - - - Miscellaneous (5,553,561) - Special item (interfund loan payoff) - 7,344,050 3,624,121 993,148 867,792 Extraordinary gain/loss on dissolution of RDA (115,400) (401,300) (434,000) (450,000) (635,200) Transfers 34,695,264 49,441,172 57,222,315 56,345,876 58,001,345 Total Governmental Activities 1,757,685 11,901,988 7,399,739 21,552,482 (4,424,340) Changes in Net Position 129259 CITY OF LA QUINTA Changes in Net Position - Business-type Activities Last Ten Fiscal Years (Accrual basis of accounting) 2011 2012 2013 2014 2015 Expenses Golf course 4,202,274$ 4,085,282$ 4,208,855$ 4,971,977$ 5,053,360$ Total Business-Type Activities Expenditures 4,202,274 4,085,282 4,208,855 4,971,977 5,053,360 Program revenues Charges for services: Golf course 3,756,615 3,871,898 3,736,879 3,481,424 3,561,857 Capital grants and contributions - - - - 2,872,122 3,756,615 3,871,898 3,736,879 3,481,424 6,433,979 Net Revenues (Expenditures)(445,659) (213,384) (471,976) (1,490,553) 1,380,619 General Revenues and Other Changes in Net Position Investment income 2,125 1,075 2,225 1,567 2,043 Gain (loss) on sale of capital assets - - - - - Miscellaneous - - 100,799 678,046 915,164 Transfers - - - 500,000 247,739 Capital contributions - - - - - Total Business-Type Activities 2,125 1,075 103,024 1,179,613 1,164,946 Changes in Net Position (443,534) (212,309) (368,952) (310,940) 2,545,565 Total Business-Type Activities Program Revenues Fiscal Year Source:City of La Quinta 130260 TABLE 4 2016 2017 2018 2019 2020 Expenditures: 4,373,586$ 3,965,644$ 4,318,463$ 4,558,922$ 4,148,190$ Golf course 4,373,586 3,965,644 4,318,463 4,558,922 4,148,190 Total Business-Type Activities Expenditures Program revenues: Charges for services: 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Golf course - - - - - Capital grants and contributions 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 (752,091) (519,304) (750,745) (785,526) (1,401,442) Net Revenues (Expenditures) General Revenues and Other Changes in Net Position: 4,282 2,028 3,511 14,958 9,356 Investment income - - - - - Gain (loss) on sale of capital assets 218,823 - - 5,553,561 - Miscellaneous 115,400 401,300 434,000 450,000 635,200 Transfers - - - - - Capital contributions 338,505 403,328 437,511 6,018,519 644,556 Total Business-Type Activities (413,586) (115,976) (313,234) 5,232,993 (756,886) Changes in Net Position Total Business-Type Activities Program Revenues 131261 CITY OF LA QUINTA Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified accrual basis of accounting) 2011 2012 2013 2014 2015 General fund Nonspendable: Prepaid costs 23,260$ 27,481$ 11,786$ 1,500$ 15,653$ Land held for resale 8,320,000 8,320,000 8,320,000 8,320,000 8,320,000 Advances to other funds 15,373,104 15,417,929 15,509,691 15,163,183 14,943,098 Deposits 9,967 118,516 4,830 4,830 33,985 Due from Other Governments - - 41,378,966 34,976,516 26,715,575 Restricted for: Debt service 169,631 173,426 - - - Section 115 Trust (Note 11) Committed: Emergency Reserve(2)18,018,595 17,516,295 16,034,995 16,034,995 15,372,600 Natural Disaster Reserve(2) Economic Disaster Reserve(2) Post retirement health benefits(3)1,258,059 1,523,401 1,523,401 1,523,401 1,523,401 Capital Replacement Reserve(2)- - 2,848,737 1,507,429 1,727,390 Cash Flow Reserve(2)- - - 2,836,820 3,843,150 Pension Trust(4)- - - - - Carryovers - - - 356,438 476,400 Other - - - - - Assigned: Continuing appropriations 1,768,494 1,041,172 1,013,533 209,000 - Public Safety (Note 13b)- - - - - Sales Tax Reserve (Note 13b)- - - - - Capital Projects (Note 13b)- - - - - Unassigned 48,140,444 47,737,861 5,926,651 10,699,641 13,837,312 Total general fund 93,081,554 91,876,081 92,572,590 91,633,753 86,808,564 All other governmental funds Nonspendable: Prepaid costs 10,563 12,875 10,310 - - Notes and loans 2,081,614 2,065,611 2,062,589 - - Advances to other funds 4,569,188 - - - - Deposits 6,000 13,600 13,600 - - Restricted: Planning and development projects 34,018,930 10,767,199 3,730,533 5,970,006 13,108,499 Public safety 96,364 245,187 258,968 274,274 301,843 Community services 10,248,314 11,162,057 11,626,441 12,459,516 10,711,704 Public works 396,355 145,823 262,754 1,571,163 1,129,697 Capital Projects 58,111,106 4,089,156 1,392,581 1,590,168 3,873,699 Debt service 4,001,426 2,534 2,234 - - Assigned: Continuing appropriations - - - - - Unassigned (13,250,398) (13,248,593) (13,179,196) (12,370,462) (12,703,744) Total all other governmental funds 100,289,462 15,255,449 6,180,814 9,494,665 16,421,698 Total Governmental Funds 193,371,016 107,131,530 98,753,404 101,128,418 103,230,262 Fiscal Year Notes: (1)In Fiscal Year 2016-17, the City recognized property tax held by the County of Riverside as available to fund current obligations and as such the General Fund fund balance was adjusted up by 8,569,043 to 98,565,571. See Note 19 for FY 2016-17 (2) In Fiscal year 2017-18, the City adopted a reserves policy which modifed, added and/ or eliminated reserve category names. Emergency Reserves are now split into Natural Disaster and Economic Disaster, Working Capital Reserve was re-named Cash Flow Reserve, and Capital Replacement and Pension Trust were added. (3) In Fiscal Year 2017-18 the City opened a trust for Other Post Employment Benefits (OPEB), and this reserve was deposited into the trust. See Note 10. (4) In Fiscal Year 2018-19 the City opened a trust for Pension Benefits, and this reserve was deposited into the trust. See Note 11. Source:City of La Quinta 132262 TABLE 5 2016(1)2017 2018 2019 2020 General fund: Nonspendable: 204,589$ 10,578$ 90,657$ 37,182$ 14,065$ Prepaid costs 8,320,000 8,320,000 8,320,000 5,730,990 5,403,652 Land held for resale 14,974,800 15,022,660 14,954,085 - - Advances to other funds - - - - - Deposits 25,105,681 29,154,040 29,611,707 27,915,770 26,069,742 Due from Other Governments Restricted for: - - - - - Debt service 6,540,000 10,249,738 Section 115 Trust (Note 11) Committed: 15,576,000 16,534,000 - - - Emergency Reserve(2) 7,400,000 10,000,000 10,000,000 Natural Disaster Reserve(2) 8,140,000 11,000,000 6,800,000 Economic Disaster Reserve(2) 1,523,400 1,523,400 - - - Post retirement health benefits(3) 2,302,000 - 5,000,000 5,000,000 6,540,000 Capital Replacement Reserve(2) 3,894,000 4,134,000 5,000,000 5,000,000 5,000,000 Cash Flow Reserve(2) - - 2,000,000 - - Pension Trust(4) 4,274,046 120,000 2,186,500 745,300 1,778,800 Carryovers - - - - - Other Assigned: - - - - - Continuing appropriations - 9,371,699 9,754,327 9,864,841 10,491,654 Public Safety (Note 13b) - - 5,169,970 7,721,975 8,736,219 Sales Tax Reserve (Note 13b) - 6,322,570 4,996,815 11,853,162 13,155,144 Capital Projects (Note 13b) 13,822,012 16,949,526 19,199,506 16,228,627 19,094,651 Unassigned 98,565,571 107,462,473 121,823,567 117,637,847 123,333,665 Total general fund All other governmental funds: Nonspendable: 8,422 10,349 - 386 2,875 Prepaid costs - - - - - Notes and loans - - - - - Advances to other funds - - - - - Deposits Restricted: 18,211,200 22,664,093 22,607,600 22,996,435 23,680,641 Planning and development projects 189,988 83,506 342,919 1,391,721 1,607,101 Public safety 9,872,124 10,040,222 10,016,652 13,775,710 14,376,472 Community services 1,250,827 1,546,505 2,033,627 2,667,401 3,208,072 Public works 3,597,221 4,490,534 4,203,991 3,904,492 3,128,962 Capital Projects - - - Debt service Assigned: - - - - - Continuing appropriations (11,655,344) (11,423,008) (11,347,062) (1,852,211) (5,175,243) Unassigned 21,474,438 27,412,201 27,857,727 42,883,934 40,828,880 Total all other governmental funds 120,040,009 134,874,674 149,681,294 160,521,781 164,162,545 Total Governmental Funds s and as such the General Fund fund balance was category names. Emergency Reserves are now split into Natural Cash Flow Reserve, and Capital Replacement and Pension Trust were added. e trust. See Note 10. 133263 CITY OF LA QUINTA Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified accrual basis of accounting) 2011 2012 2013 2014 2015 Revenues Taxes 88,498,457$ 53,632,023$ 23,506,679$ 27,192,089$ 26,678,471$ Assessments 956,048 950,292 954,058 951,181 940,221 Licenses and permits 547,071 482,831 566,510 953,540 1,356,978 Intergovernmental 19,005,643 15,875,582 15,464,942 16,506,666 15,702,943 Charges for services 501,418 635,111 625,813 1,238,277 1,341,438 Use of money and property 4,670,732 1,914,518 1,582,762 2,175,048 1,950,957 Contributions, fines, and forfeitures 327,751 303,773 18,377,253 838,972 1,956,452 Developer participation 945,805 903,144 1,226,825 3,059,254 2,803,681 Miscellaneous 319,763 276,327 491,267 575,001 580,843 Total Revenues 115,772,688 74,973,601 62,796,109 53,490,028 53,311,984 Expenditures Current: General government 10,885,519 4,881,922 4,587,888 4,068,827 5,050,425 Public safety 19,826,372 19,669,517 20,168,038 21,189,086 21,664,472 Planning and development 8,460,420 4,314,646 27,514,768 1,748,477 2,097,525 Community services 4,147,758 4,086,686 4,411,536 4,011,432 4,798,123 Public works 4,808,060 6,192,733 5,067,370 4,617,050 5,283,309 Capital projects 21,287,775 13,335,989 8,622,783 7,974,747 11,097,186 Debt service: Principal retirement 7,011,261 7,066,726 556,871 558,019 594,383 Interest and fiscal charges 15,037,919 6,701,079 437,678 411,010 348,334 Payment to bond escrow - - - - - Payments under pass-through obligations 35,607,089 16,755,441 - - - Total Expenditures 127,072,173 83,004,739 71,366,932 44,578,648 50,933,757 (11,299,485) (8,031,138) (8,570,823) 8,911,380 2,378,227 Other financing sources (uses): Issuance of tax allocation bonds 6,000,000 - - - - Issuance of revenue bonds 28,850,000 - - - - Transfers in 61,657,034 12,554,752 29,841,053 4,201,763 12,037,331 Transfers out (61,652,479) (12,580,120) (29,841,053) (4,335,679) (12,322,714) Other debts issued - - - - - Capital leases - - 71,045 - 9,000 Proceeds from sale of capital assets 8,683,850 875,275 121,652 - - Total Other Financing Sources (Uses)43,538,405 849,907 192,697 (133,916) (276,383) Extraordinary gain/loss on dissolution of RDA - (79,058,255) - (6,402,450) - Special item (interfund loan payoff)- - - - - Net Change in Fund Balances 32,238,920 (86,239,486) (8,378,126) 2,375,014 2,101,844 53.0%43.7%1.6%2.6%2.2% Fiscal Year Excess (Deficiency) of Revenues Over (Under) Expenditures Debt Service as a Percentage of Noncapital Expenditures (1) Notes: (1) The capitalizable expenditures were derived from the Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds and Note 4, Capital Assets. 134264 TABLE 6 2016 2017 2018 2019 2020 Revenues: 28,057,989$ 41,832,117$ 44,931,250$ 48,462,493$ 44,881,038$ Taxes 944,050 953,699 950,541 961,633 957,017 Assessments 1,161,820 1,118,911 1,394,820 1,555,026 1,913,519 Licenses and permits 14,960,676 4,870,334 12,555,259 14,075,980 17,107,595 Intergovernmental 1,332,541 1,021,336 1,279,864 1,170,825 1,179,592 Charges for services 7,475,742 4,659,301 2,388,683 4,824,651 5,219,088 Use of money and property 28,459 348,345 375,390 375,491 665,193 Contributions, fines, and forfeitures 1,441,075 1,042,568 1,534,628 2,231,471 1,863,587 Developer participation 992,282 289,047 1,196,057 2,425,675 1,371,095 Miscellaneous 56,394,634 56,135,658 66,606,492 76,083,245 75,157,724 Total Revenues Expenditures Current: 5,267,024 5,845,197 7,737,111 10,129,408 7,732,495 General government 22,125,962 23,377,755 22,508,088 23,164,976 24,009,725 Public safety 3,294,259 2,549,779 4,310,589 6,415,466 5,436,281 Planning and development 4,983,038 4,626,401 5,236,083 5,944,200 6,159,707 Community services 4,101,210 4,025,958 4,146,135 4,219,461 5,421,606 Public works 7,209,874 6,859,428 9,015,861 9,096,460 23,150,511 Capital projects Debt service: 632,615 651,625 666,988 650,000 - Principal retirement 346,137 307,600 1,460,371 178,080 28,868 Interest and fiscal charges - - - - - Payment to bond escrow - - - - - Payments under pass-through obligations 47,960,119 48,243,743 55,081,226 59,798,051 71,939,193 Total Expenditures 8,434,515 7,891,915 11,525,266 16,285,194 3,218,531 Other financing sources (uses): - - - - - Issuance of tax allocation bonds - - - - - Issuance of revenue bonds 6,420,538 21,503,514 7,432,340 12,942,596 16,467,409 Transfers in (6,614,349) (21,904,814) (7,775,107) (13,826,890) (16,912,971) Transfers out - - - - Other debts issued - - - - Capital leases - - - - Proceeds from sale of capital assets (193,811) (401,300) (342,767) (884,294) (445,562) Total Other Financing Sources (Uses) - 7,344,050 3,624,121 993,148 867,792 Extraordinary gain/loss on dissolution of RDA - - - (5,553,561) - Special item (interfund loan payoff) 8,240,704 14,834,665 14,806,620 10,840,487 3,640,761 Net Change in Fund Balances 2.4%2.45%3.26%2.03%0.06% Debt Service as a Percentage of Noncapital Expenditures (1) Excess (Deficiency) of Revenues Over (Under) Expenditures 135265 This page left blank intentionally. 266 CITY OF LA QUINTA TABLE 7 Tax Revenue by Source Last Ten Fiscal Years Fiscal Year Property Tax (2) Tax Increment (1) Transient Occupancy Tax Sales Tax Franchise Tax Business License Tax Document Transfer Tax Total 2011 5,942,353 32,569,795 4,737,968 7,323,835 1,607,829 285,270 437,235 52,904,285 2012 21,370,476 - 5,446,883 7,713,741 1,687,440 293,592 428,963 36,941,095 2013 7,043,604 - 5,980,684 7,833,545 1,669,476 292,966 518,778 23,339,053 2014 9,193,753 - 6,307,737 8,786,819 1,688,263 307,654 580,834 26,865,060 2015 8,776,491 - 6,637,183 8,873,008 1,861,453 306,087 530,336 26,984,558 2016 8,798,296 - 7,835,745 9,107,046 1,799,938 334,465 516,964 28,392,454 2017 15,521,335 - 9,433,970 10,060,305 1,815,491 365,451 585,333 37,781,885 2018 15,887,015 - 10,752,788 18,956,985 1,977,179 345,187 718,472 48,637,626 2019 16,423,843 - 11,230,915 20,905,243 2,032,848 418,707 713,237 51,724,793 2020 16,710,544 - 8,079,394 19,136,015 1,996,593 378,744 662,545 46,963,835 Notes: (1)The tax increment received was a result of the activity of the Redevelopment Agency. On June 28, 2011, California Governor Jerry Brown signed ABx1 26, the Redevelopment Dissolution Act. The Act was upheld by the California Supreme Court on Dec. 29, 2011, and the agency was effectively dissolved Feb. 1, 2012. (2) Starting in 2017, the revenue collected by the County that is remitted to the City for fire services is included in the property tax number. Source:City of La Quinta $0 $10 $20 $30 $40 $50 $60 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Tax Revenue by Source (Excluding Tax Increment) (in millions) Property Tax (2)Transient Occupancy Tax Sales Tax Franchise Tax Business License Tax Document Transfer Tax 136267 CITY OF LA QUINTA TABLE 8 Top 25 Bradley-Burns Sales Tax Producers Current Year and Ten Years Ago (in dollars) Arco AM/PM Service Stations Best Buy Electronics/Appliance Stores Circle K Service Stations Cliffhouse Fine Dining BevMo Convenience Stores/Liquor Costco Discount Dept. Stores G&M Oil Service Stations Circle K Service Stations Genesis/Hyundai of La Quinta New Motor Vehicle Dealers Hobby Lobby Specialty Stores Home Depot Building Materials Hyundai of La Quinta New Motor Vehicle Dealers In N Out Burgers Quick-Service Restaurants Kohl's Department Stores Kohl's Department Stores La Quinta Chevrolet & Cadillac New Motor Vehicle Dealers La Quinta Resort & Club Hotels-Liquor La Quinta Resort & PGA West Hotels-Liquor Lowe's Building Materials Lowe's Building Materials Marshalls Family Apparel Ross Family Apparel McDonald's Quick-Service Restaurants Staples Office Supplies/Furniture Ross Family Apparel Stater Bros Grocery Stores Stater Bros Grocery Stores Stein Mart Department Stores Target Discount Dept. Stores Target Discount Dept. Stores TJ Maxx Family Apparel Torre Nissan New Motor Vehicle Dealers Torre Nissan New Motor Vehicle Dealers USA Gas Service Stations Tower Mart Service Stations Verizon Wireless Electronics/Appliance Stores Verizon Wireless Electronics/Appliance Stores Vintners Shell Station Service Stations Walmart Supercenter Discount Dept. Stores West Coast Direct Marketing Business Services 68.00%73.14% Fiscal Year 2010-11 Electronics/Appliance Stores Arco AM/PM Bed Bath & Beyond Best Buy Service Stations Home Furnishings Business Name (1)Business Category Home Depot Building Materials New Motor Vehicle Dealers Discount Dept. Stores Service Stations Chevrolet Cadillac of La Quinta Costco G & M Oil Percent of Fiscal Year Total Paid by Top 25 Accounts:Percent of Fiscal Year Total Paid by Top 25 Accounts: Vons Walmart Supercenter Grocery Stores Discount Dept. Stores Marshalls Family Apparel Fiscal Year 2019-20 Business CategoryBusiness Name (1) Notes: (1)Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account. Top 25 businesses listed for state Bradley-Burns sales tax allocation only. For Top 25 business listings by local Measure G, see next page. Sales tax revenue chart includes total remitted for both. $0 $5 $10 $15 $20 $25 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Combined Sales Tax Revenue (in millions) 137268 CITY OF LA QUINTA TABLE 8 Top 25 Measure G Sales Tax Producers Current Year and Ten Years Ago (in dollars) Amazon Com Services Inc General Merchandise Amazon Fulfillment Services General Merchandise Arco AM PM Service Stations Best Buy Electronics/Appliance Stores Bestbuy Com Electronics/Appliance Stores Circle K Service Stations Costco Discount Dept. Stores Dept. of Motor Vehicles Allocation Used Automotive Dealers Desert European Motor Cars New Motor Vehicle Dealers Home Depot Building Materials La Quinta Chevolet & Cadillac New M. Mathis Brothers Furniture Home Furnishings Stater Bros Grocery Stores Tower Mart Service Stations Vons Grocery Stores 47.96% Fiscal Year 2019-20 Fiscal Year 2010-11 Business Name (1)Business Category Business Name Business Category Family Apparel In N Out Burger Quick-Service Restaurants Kohl's Department Stores La Quinta Resort & PGA West Hotels-Liquor Percent of Fiscal Year Total Paid by Top 25 Accounts: Measure G was passed in November 2016 with implementation on April 1, 2017. Ten-year is data not available. Verizon Wireless Electronics/Appliance Stores Walmart Supercenter Discount Dept. Stores Target Discount Dept Stores TJ Maxx Family Apparel Ross Family Apparel Lowe's Building Materials Marshalls Notes: (1)Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account. Source:HDL, Coren & Cone 138269 CITY OF LA QUINTA Taxable Sales by Category (1) Last Ten Calendar Years (in thousands) 2010 2011 2012 2013 2014 22,143$ 23,223$ 24,430$ 25,741$ 25,461$ 206,153 211,249 220,970 223,324 216,871 25,351 25,197 25,854 26,394 25,748 79,646 86,433 94,859 97,662 101,647 60,740 62,879 65,445 68,606 73,087 43,566 58,938 62,668 72,839 84,826 46,059 54,342 56,001 52,093 47,541 94,532 97,477 99,028 100,811 101,721 120,291 132,417 130,421 142,049 150,746 698,481 752,155 779,676 809,519 827,648 Auto dealers and supplies Service stations Other retail stores All other outlets Total Building materials Calendar Year Eating and drinking places Apparel stores General merchandise Food stores Notes: (1)Due to confidentiality issues preventing the disclosure of the largest sales tax payers by business name, this categorical list has been provided as an alternative source of information regarding the City of La Quinta's sales tax revenue. Source:HDL. Coren & Cone Apparel stores 3% General merchandise 29% Food stores 4% Eating and drinking places 11% Building materials 9% Auto dealers and supplies 6% Service stations 7% Other retail stores 14% All other outlets 17% Taxable Sales Calendar Year 2010 139270 TABLE 9 2015 2016 2017 2018 2019 25,115$ 26,280$ 31,822$ 34,508$ 33,937$ 208,189 206,808 222,767 232,147 235,969 22,845 25,359 25,964 26,126 26,191 106,216 115,974 117,064 122,255 132,184 Eating and drinking places 75,658 78,299 83,383 86,569 89,036 87,440 83,010 81,264 82,702 85,401 Auto dealers and supplies 40,777 34,566 37,558 42,164 42,998 105,284 107,648 104,834 114,980 111,239 155,173 172,135 180,360 210,360 220,260 826,697 850,079 885,016 951,811 977,215 Total Service stations Other retail stores All other outlets Apparel stores General merchandise Food stores Building materials Apparel stores 3% General merchandise 24% Food stores 3% Eating and drinking places 14% Building materials 9% Auto dealers and supplies 9% Service stations 4% Other retail stores 11% All other outlets 23% Taxable Sales Calendar Year 2019 140271 CITY OF LA QUINTA TABLE 10 Assessed Value of Taxable Property Last Ten Fiscal Years (in dollars) Fiscal Year Ended June 30,Residential Commercial Agriculture (4)Other (1) Unsecured Property (2) Home Owner Exemption(5) Taxable Assessed Value Direct Rate (3) 2011 8,870,471,785 771,419,124 20,792,716 1,143,332,514 118,651,054 (157,742,188) 10,924,667,193 1.0000 2012 8,612,579,049 725,788,432 20,944,939 920,025,235 104,880,163 (161,420,137) 10,384,217,818 1.0000 2013 8,510,574,371 735,622,855 19,644,835 954,074,172 106,176,279 (164,227,296) 10,326,092,512 1.0000 2014 8,959,562,854 743,340,208 20,374,889 945,004,639 108,387,013 (167,489,253) 10,776,669,603 1.0000 2015 10,116,938,804 1,061,204,501 65,769,114 77,926,274 106,672,900 (49,232,400) 11,379,279,193 1.0000 2016 10,634,834,332 1,088,406,355 64,533,443 79,120,572 113,142,376 (49,130,200) 11,930,906,878 1.0000 2017 11,071,273,174 1,195,736,674 57,463,638 71,281,946 110,768,767 (49,088,200) 12,457,435,999 1.0000 2018 11,462,635,317 1,227,709,957 59,538,912 61,350,883 105,984,928 (49,700,000) 12,867,519,997 1.0000 2019 11,869,224,686 1,288,839,436 61,861,498 85,526,307 95,584,154 (49,298,200) 13,351,737,881 1.0000 2020 12,394,924,833 1,292,239,063 91,242,090 139,850,650 110,001,629 (47,938,800) 13,980,319,465 1.0000 City of La Quinta, Tax District 02-2375 Notes: (1)Other includes dry farm, government owned, institutional, irrigated, miscellaneous, recreational, vacant, cross reference, and unknown. Starting in 2016, prior years 2007 through 2015 were adjusted to match current reporting categories for consistency. (2)Prior years 2007 through 2015 adjusted to match current reporting for consistency. (3)In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at the time that it is sold to a new owner; at which time the new assessed value is the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. (4)In 2016 (and going forward) data will be obtained from California Municipal and The Assessor Controller's Office. The existing column headers were slightly modified to accommodate the property type classifications. The column labeled agriculture was formerly "industrial". (5)Prior to 2015, this column also included Exempt Property Valuations Source:: Cal Muni; County of Riverside Assessor Combined Tax Rolls Equalized Auditor and Assessor's Net $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Taxable Assessed Value (in millions) 141272 CITY OF LA QUINTA TABLE 11 Direct and Overlapping Property Tax Rates (Rate per $100 of assessed value) Last Ten Fiscal Years 2011 (1)2012 (1)2013 (1)2014 (1)2015 (1)2016 (1)2017 (1)2018 2019 2020 2011 (2)2012 (2)2010 (2)2011 (2) Direct Rates: City of La Quinta 0.0734 0.0760 0.0760 0.0760 0.0760 0.0760 0.0760 0.0760 0.0646 0.0646 0.0049 0.0524 0.0000 0.0019 ERAF Share of La Quinta General Fund 0.0113 0.0113 Redevelopment Agency Project Area 1 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.5310 0.0000 0.0000 0.0000 Redevelopment Agency Project Area 2 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.3174 0.3059 County of Riverside 0.2318 0.1957 0.1958 0.1958 0.1958 0.1958 0.1958 0.1958 0.0978 0.0978 0.2471 0.2683 0.2537 0.2511 ERAF Share of County 0.0980 0.0980 County Free Library 0.0280 0.0252 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0282 0.0294 0.0280 0.0286 County Structure Fire Protection 0.0602 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0607 0.0633 0.0603 0.0616 Coachella Valley Unified School District 0.0000 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.0182 0.0000 0.0000 0.0000 Desert Sands Unified School 0.3716 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0637 0.3905 0.1859 0.1930 Desert Community College District 0.0772 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0166 0.0812 0.0386 0.0401 Riverside County Office of Education 0.0420 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0038 0.0442 0.0210 0.0218 Riverside County Regional Park & Open Space0.0000 0.0040 0.0039 0.0039 0.0039 0.0039 0.0040 0.0040 0.0040 0.0040 0.0000 0.0000 0.0000 0.0000 CV Public Cemetery 0.0035 0.0032 0.0031 0.0031 0.0031 0.0031 0.0031 0.0031 0.0032 0.0032 0.0003 0.0037 0.0000 0.0001 CV Mosquito & Vector Control 0.0141 0.0127 0.0127 0.0127 0.0127 0.0126 0.0126 0.0126 0.0126 0.0127 0.0112 0.0148 0.0141 0.0141 Desert Recreation District 0.0213 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0019 0.0223 0.0053 0.0059 Coachella Valley Water District 0.0281 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0124 0.0295 0.0757 0.0740 CV Resource Conservation 0.0004 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0000 0.0004 0.0000 0.0000 CVWD Improvement District 1 0.0131 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0000 0.0000 0.0000 0.0005 CVWD Storm Water Unit 0.0355 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0000 0.0000 0.0000 0.0014 Total Direct Rate (3)1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 Tax Rate Area 020-005 020-005 020-005 020-005 020-005 020-005 020-160 020-160 020-160 020-160 020-089 020-089 020-144 020-144 Coachella Valley Unified School District 0.0933 0.0749 0.0797 0.1492 0.1492 0.1322 0.1660 0.1761 0.1495 0.1488 0.0933 0.0749 0.0725 0.0933 Desert Sands Unified School 0.1004 0.1147 0.1116 0.1095 0.1098 0.1092 0.0860 0.0725 0.0742 0.0738 0.1004 0.1147 0.0811 0.1004 Coachella Valley Water District 0.0860 0.0800 0.0800 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.0860 0.0800 0.0660 0.0860 Desert Community College District 0.0200 0.0200 0.0200 0.0200 0.0233 0.0209 0.0204 0.0403 0.0398 0.0398 0.0200 0.0200 0.0200 0.0200 Total Overlapping Rate 0.2996 0.2895 0.2912 0.3787 0.3823 0.3622 0.3724 0.3889 0.3635 0.3624 0.2996 0.2895 0.2395 0.2996 Total Direct and Overlapping Rate 1.2996 1.2895 1.2912 1.3787 1.3823 1.3622 1.3724 1.3889 1.3635 1.3625 1.2997 1.2895 1.2395 1.2996 Overlapping Rates (4) : City Non-Project Area Redevelopment Project Area 1 Redevelopment Project Area 2 Notes: (1)Direct rate from Tax Rate Area (TRA) 020-160 and overlapping rates provided by Hdl Coren & Cone, data source Riverside County Assessor 2009/10-2019/20 Annual Tax Increment Tables. (2)Direct rate taken from an analysis of the TRA in the project area and do not include State ERAF deductions and overlapping rates provided by California Municipal Statistics (3)In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount for direct taxes. This 1% is shared by all taxing agencies for which the subject property resides within. (4)Overlapping rates are based upon a single tax rate area only. Source:County of Riverside Auditor Controller's Office; HDL, Coren & Cone 142273 CITY OF LA QUINTA TABLE 12 Principal Property Taxpayers Current Year and Ten Years Ago (in dollars) Rank Taxable Assessed Value (1) Percent of Total City Taxable Assessed Value Rank Taxable Assessed Value (1) Percent of Total City Taxable Assessed Value 1 177,449,136$ 1.27%- 0.00% 2 49,263,649 0.35% 6 42,230,554$ 0.39% 3 44,863,680 0.32%- 0.00% 4 41,237,741 0.29% 4 63,614,331 0.58% Sunrise LQ LLC 5 36,027,297 0.26%- 0.00% 6 35,758,331 0.26%- 0.00% 7 31,705,932 0.23%- 0.00% Lennar Homes of California Inc 8 30,866,612 0.22%- 0.00% 9 29,285,181 0.21%- 0.00% Health Care REIT Inc.10 26,934,781 0.19%- 0.00% - - 1 144,680,362 1.32% MSR Resort Golf Course - - 3 71,369,895 0.65% Coral Option I - 5 42,259,153 0.39% - - 10 31,884,196 0.29% Griffin Ranch - - 8 36,725,785 0.34% WRM La Quinta - 7 37,689,411 0.34% Village Resort - - 9 34,403,510 0.31% TD Desert Development - 2 105,099,843 0.96% Total 503,392,340$ 3.60%609,957,040 5.58% ND La Quinta Partners HJ CG Partners LLC KSL Desert Resort Walmart Real Estate Business Trust Taxpayer Fiscal Year 2010-11 Town and Country Partners Hawthorn IL Prop. Co. Fiscal Year 2019-20 LQR Properties Inland American La Quinta Pavilion East of Madison (1) Taxable valuations include secured and unsecured Source: HdL Coren & Cone; Riverside County Assessor 2019/20 and 2010/11 Combined Tax Rolls and the SBE Non-Unitary Tax Roll (Preliminary) LQR Properties Inland American La Quinta Pavilion Hawthorn IL Prop. Co. East of Madison Sunrise LQ LLC Town and Country Partners Walmart Real Estate Business Trust Lennar Homes of California Inc HJ CG Partners LLC Principal Property Tax Payers (FY 2016-17) 143274 CITY OF LA QUINTA TABLE 13 Property Tax Levies and Collections Last Ten Fiscal Years (in dollars) Fiscal Year Ended June 30 Taxes Levied for the Fiscal Year (1)Amount Percent of Levy Collections in Subsequent Years (2)Amount (3) Percent of Levy 2011 43,272,411 44,090,072 101.89%34,356 44,124,428 101.97% 2012 69,307,476 37,885,360 54.66%181,381 38,066,741 54.92% 2013 5,706,535 5,823,575 102.05%180,723 6,004,298 105.22% 2014 5,814,571 5,808,387 99.89%202,342 6,010,729 103.37% 2015 5,965,704 6,100,655 102.26%170,306 6,270,961 105.12% 2016 6,657,414 6,420,215 96.44%194,668 6,614,883 99.36% 2017 6,764,963 6,592,548 97.45%137,921 6,730,469 99.49% 2018 6,868,411 6,717,291 97.80%116,182 6,833,473 99.49% 2019 6,934,311 6,736,814 97.15%126,876 6,863,690 98.98% 2020 7,336,308 6,777,777 92.39%156,792 6,934,570 94.52% Total Collections to Date Collections within the Fiscal Year of Levy Notes: (1)Taxes Levied. The total tax levy is based on the Statement of Original Charge from the Riverside County Auditor- Controller Office. The amounts presented include City property taxes for tax districts 02-2374 and 02-2375 and are not inclusive of the redevelopment increment values. (2)Collections in Subsequent Years. The City participates in the Riverside County Teeter program; the secured taxes are remitted in a series of advances and settlement payments, the last of which is not received by the City until October of the subsequent year. (3)Collections to Date. The total amount does not include any apportionment adjustments that are the result of successful appeals of a taxpayer assessed valuation, escaped bills, refunds, or any other adjustments made by the County Auditor-Controller. As such, the percentage of the levy collected may be higher or lower than expected. Additionally, the increment values of the former Redevelopment Agency are allocated through a waterfall distribution process in accordance with California Health and Safety Code 34183 and 34188, and are not reflected on the Statement of Original Charge. Source:County of Riverside Auditor Controller's Office $0 $5 $10 $15 $20 $25 $30 $35 $40 $45 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Property Tax Collections (in millions) 144275 CITY OF LA QUINTA Ratios of Outstanding Debt by Type (1) Last Ten Fiscal Years (in dollars) 2011 2012 2013 2014 2015 -$ -$ -$ -$ -$ 78,253 40,090 71,045 129,063 103,869 729,480 - 702,105 686,345 668,933 1,503,433 - 1,441,096 1,405,755 1,367,344 Notes Payable- Eisenhower Drive Property - - - - - 1,255,243 - - - - 1,000,000 - - - - - - - - - 126,925,000 - - - - 11,555,000 - - - - 81,150,000 - - - - 28,850,000 - - - - 4,340,000 3,895,000 3,425,000 2,930,000 2,405,000 (1,115,799) - - - - Total Governmental 256,270,610 3,935,090 5,639,246 5,151,163 4,545,146 Capital Leases 286,097 169,084 43,736 - - Total Business-Type Activities 286,097 169,084 43,736 - - Total Primary Government 256,556,707 4,104,174 5,682,982 5,151,163 4,545,146 Population - State Department of Finance January 1 37,836 38,075 38,401 39,032 39,694 Number of Households 23,489 23,528 23,612 23,871 24,150 Median Household Income 104,410 104,045 111,077 109,365 97,526 Percentage of Personal Income 10.46%0.17%0.22%0.20%0.19% Debt Per Capita 6,781 108 148 132 115 Fiscal Year Ended Governmental Activities: Due to Coachella Valley Unified School District Capital leases City Hall Lease Revenue Bonds Unamortized Discount and Issuance Costs Reimbursement Agreement Business-type Activities: Due to County of Riverside Developer Agreement Tax Allocation Bonds Project Area 1 Tax Allocation Bonds Project Area 2 2004 Local Agency Revenue Bonds (2) 2011 Local Agency Revenue Bonds (2) USDA Loan Provident Savings Loan Notes: (1)Details regarding the City's outstanding debt can be found in the notes to the financial statements. (2)The debt service payment for the 2004 and 2011 Lease Revenue Bonds are made from Redevelopment Project Area 1 & 2 low & moderate income tax increment. Source:City of La Quinta; HDL, Coren & Cone 145276 TABLE 14 2016 2017 2018 2019 2020 -$ -$ -$ -$ -$ 155,395 530,163 667,035 757,971 761,791 649,698 628,448 - - - 1,325,596 1,280,221 - - - - 2,250,000 1,125,000 - - Notes Payable- Eisenhower Drive Property - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,850,000 1,265,000 650,000 - - - - - - - 3,980,689 5,953,832 2,442,035 757,971 761,791 Total Governmental - - - - - Capital Leases - - - - - Total Business-Type Activities 3,980,689 5,953,832 2,442,035 757,971 761,791 Total Primary Government 39,977 40,677 41,204 40,389 40,660 Population - State Department of Finance January 1 24,432 24,544 24,643 24,764 24,957 Number of Households 99,157 104,749 107,447 117,802 120,097 Median Household Income 0.16%0.23%0.09%0.03%0.03% Percentage of Personal Income 100 146 59 19 19 Debt Per Capita 2011 Local Agency Revenue Bonds (2) City Hall Lease Revenue Bonds Governmental Activities: Unamortized Discount and Issuance Costs Business-type Activities: Due to Coachella Valley Unified School District Due to County of Riverside Developer Agreement Tax Allocation Bonds Project Area 1 Tax Allocation Bonds Project Area 2 2004 Local Agency Revenue Bonds (2) Reimbursement Agreement Capital leases USDA Loan Provident Savings Loan - 1,000 2,000 3,000 4,000 5,000 6,000 7,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 6,781 108 148 132 115 100 146 59 19 19 Debt Per Capita 146277 CITY OF LA QUINTA TABLE 15 Ratio of General Bonded Debt Outstanding Last Ten Fiscal Years (in dollars) Fiscal Year Ended June 30, City Hall Lease Obligation Local Agency Bonds Tax Allocation Bonds Total Percent of Assessed Value (2) Per Median Household Income 2011 4,340,000 110,000,000 138,480,000 252,820,000 2.33%2,421 2012 3,895,000 - - 3,895,000 0.04%37 2013 3,425,000 - - 3,425,000 0.03%31 2014 2,930,000 - - 2,930,000 0.03%27 2015 2,405,000 - - 2,405,000 0.02%20 2016 1,850,000 - - 1,850,000 0.02%45 2017 1,265,000 - - 1,265,000 0.01%31 2018 650,000 - - 650,000 0.01%6 2019 - - - - 0.00%- 2020 - - - - 0.00%- Outstanding General Bonded Debt (1) Notes: (1)General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which the City has none) (2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California. Source:City of La Quinta 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2.33% 0.04%0.03%0.03%0.02%0.02%0.01%0.01%0.00% 0.00% General Bonded Debt as a Percent of Assessed Value 147278 CITY OF LA QUINTA TABLE 16 Direct and Overlapping Debt June 30, 2020 (in dollars) Total Assessed Valuation (1)14,028,258,265$ Overlapping Debt (3) 16.55%337,130,000$ 55,784,901$ 51.27%244,321,163 125,253,687 20.09%380,450,000 76,428,601 88.91%815,000 724,633 87.28%1,145,000 999,391 259,191,213 4.74%759,807,924 36,014,896 4.74%938,825,000 44,500,305 51.27%36,170,000 18,542,912 20.09%30,155,000 6,057,838 26.52%158,806 42,115 Total Overlapping General Fund Debt 105,158,066 Overlapping Tax Increment Debt Successor Agencies 62.02%512,468,028 317,849,469 Total Overlapping Tax Increment Debt Total Gross Overlapping Debt 682,198,748 Less: Riverside County Supported Obligations - Total Net Overlapping Debt 682,198,748 761,791$ 761,791 761,791 682,960,539$ DSUSD Community Facilities District No. 1 Total Net Combined Direct and Overlapping Debt Coachella Valley Water District Assessment Districts City of La Quinta General Fund Obligations Desert Sands Unified School District COP Desert Recreation and Park District COP Estimated Share of Overlapping Debt Outstanding Debt 6/30/20 Percentage Applicable (2) Overlapping Tax and Assessment Debt Desert Community College District Coachella Valley Unified School District Desert Sands Unified School District (DSUSD) Total Overlapping Tax and Assessment Debt Overlapping General Fund Debt Riverside County General Fund Obligations Riverside County Pension Obligations Coachella Valley Unified School District Certificates of Participation (COP) Direct General Fund Debt Total Direct General Fund Debt Notes: (1) Total assessed valuation is from the Equalized Assessor report which includes homeowner exemptions. (2)For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the overlapping district's taxable assessed value that is within the city's boundaries divided by the district's total taxable assessed value. (3)Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt of each overlapping government. 148279 CITY OF LA QUINTA Legal Debt Margin Information Last Ten Fiscal Years (in dollars) 2011 2012 2013 2014 2015 Assessed valuation (1)10,870,790,733$ 10,331,431,958$ 10,274,998,112$ 10,726,752,603$ 11,369,346,292$ Conversion Percentage 25%25%25%25%25% Adjusted assessed valuation(2)2,717,697,683 2,582,857,990 2,568,749,528 2,681,688,151 2,842,336,573 Debt limit percentage (2)15%15%15%15%15% Debt limit 407,654,652 387,428,698 385,312,429 402,253,223 426,350,486 - - - - - Legal debt margin 407,654,652$ 387,428,698$ 385,312,429$ 402,253,223$ 426,350,486$ 0.0%0.0%0.0%0.0%0.0% Total debt applicable to the limit as a percentage of debt limit General obligation bonds (3) Total net debt applicable to limit Fiscal Year Notes: (1) Assessed Valuation is from the Equalized Auditor's Net report which excludes the homeowner exemptions (2)Section 43605 of the Government Code of the State of California limits the amount of indebtedness for public improvements to 15% of the gross assessed valuation or property. However, this provision was enacted when assessed valuation was based on 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State. This is the equivalent of 3.75% of the full assessed value. (3)The City of La Quinta has no general bonded indebtedness. 149280 TABLE 17 2016 2017 2018 2019 2020 11,930,906,878$ 12,457,435,999$ 12,867,519,997$ 13,351,737,881$ 13,980,319,465$ Assessed valuation (1) 25%25%25%25%25% 2,982,726,720 3,114,359,000 3,216,879,999 3,337,934,470 3,495,079,866 15%15%15%15%15%Debt limit percentage (2) 447,409,008 467,153,850 482,532,000 500,690,171 524,261,980 Debt limit Total net debt applicable to limit - - - - - General obligation bonds (3) 447,409,008$ 467,153,850$ 482,532,000$ 500,690,171$ 524,261,980$ Legal debt margin 0.0%0.0%0.0%0.0%0.0% Total debt applicable to the limit as a percentage of debt limit 150281 CITY OF LA QUINTA TABLE 18 Pledged-Revenue Coverage (1) Last Ten Fiscal Years (in dollars) Principal Interest 2011 672,525 - 672,525 420,000 252,525 1.00 2012 673,521 - 673,521 445,000 228,521 1.00 2013 673,130 - 673,130 470,000 203,130 1.00 2014 671,351 - 671,351 495,000 176,351 1.00 2015 673,046 - 673,046 525,000 148,046 1.00 2016 673,075 - 673,075 555,000 118,076 1.00 2017 671,441 - 671,441 585,000 86,441 1.00 2018 668,141 - 668,141 615,000 53,141 1.00 2019 668,038 - 668,038 650,000 18,038 1.00 2020 - - - - - - . Coverage Ratio (3) Local Agency Revenue Bonds (City Hall Project) Lease Revenue (2) Debt ServiceLess Other Debt Payments Net Lease Revenue Fiscal Year Ended June 30, Notes: (1)Details regarding the city's outstanding debt can be found in the notes to the financial statements. (2)Lease revenues consist of payments from the City General Fund and Civic Center Development Impact Fee Fund. (3)Coverage ratio is a measure of the City's ability to meet its obligation. A ratio of greater than or equal to one indicates that sufficient revenue has been generated to satisfy the debt service requirements. The ratio is calculated as total available revenue (net lease revenue) divided by total debt service requirements (principal and interest) . 151282 CITY OF LA QUINTA TABLE 19 Demographic and Economic Statistics Last Ten Calendar Years Sources 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 (3)35.31 35.16 35.16 35.16 35.71 35.71 35.71 35.71 35.71 35.71 (1)37,857 38,199 38,261 38,689 39,240 39,769 40,065 40,217 40,389 40,660 (5)$104,410 $104,045 $111,077 $109,365 $97,526 $99,157 $104,749 $107,447 $117,802 $120,097 (1)23,528 23,585 23,612 23,871 24,150 24,432 24,544 24,643 24,764 24,957 (1) 2.55 2.56 2.58 2.59 2.60 2.62 2.64 2.63 2.68 2.60 (4) $40,961 $40,722 $43,053 $42,226 $37,510 $37,846 $39,288 $39,999 $42,931 $46,248 (2) 16,217 16,350 16,658 16,983 17,483 18,033 18,617 18,917 19,142 19,267 (2) 14,783 15,042 15,517 16,000 16,675 17,175 17,533 18,000 18,308 17,800 (2) 8.84% 8.00% 6.85% 5.79% 4.62% 4.76% 5.82% 4.85% 4.36% 7.61% (4) 41.5 42.8 43.6 44.8 45.1 45.3 45.7 46 46.4 47.1Median age(3) Calendar Year Mean Household Income (in dollars)(4) Number of Dwelling Units(1) Persons per Household(1) Labor Force(2) Per Capita Income(3) Employment(2) City Land (Sq Miles) Population(1)(3) Unemployment Rate Sources: (1) State of California Department of Finance; State of California, Department of Finance, E-1 and E-5 Population and Housing Estimates for Cities, Counties and the State Sacramento, California, released May 1,2020. Data for all 10 years updated to match current DOF numbers. (2) State of California Employment Development Department Website. Previous years' data updated in 2018/19 to utilize 12-month average and final numbers. Rise in average unemployment rate for 2019/20 was due to double digit unemployment in (3) HDL, Coren & Cone (4) Previously, calculated using "Persons per Household" mulitplied by "Per Capita Income". Starting in 2017, data is from the US Census Bureau American Fact Finder 23,528 23,585 23,612 23,871 24,150 24,432 24,544 24,643 24,764 24,957 17,000 19,500 22,000 24,500 27,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Number of Dwelling Units 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Unemployment Rate $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Mean Household Income 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 10.00% $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Per Capita Income and Unemployment Per Capita Income Unemployment Rate 152283 CITY OF LA QUINTA TABLE 20 Principal Employers Current Year and Ten Years Ago Activity Number of Employees Percent of Total Employment Rank Number of Employees Percent of Total Employment Government 1 2,852 14.80%2 921 6.92% Hotel & Golf Resort 2 1,412 7.33%1 1,171 8.80% Retailer 3 300 1.56%3 358 2.69% Retailer 4 290 1.51%- 0.00% Retailer 5 212 1.10%4 170 1.28% Retailer 6 180 0.93%- 0.00% Retailer 7 150 0.78%6 145 1.09% Utility Company 8 134 0.70%- 0.00% Traditions Golf Club Golf Resort 9 120 0.62%7 101 0.76% Fast Food Restaurant 10 84 0.44%- 0.00% Grocery Store 11 83 0.43%- 0.00% Golf Resort 12 77 0.40%- 0.00% Hideaway Golf Resort 5 114 0.86% ND La Quinta Partners LLC Real estate Development 8 90 0.68% Ralphs Grocery Store 9 67 0.50% Total employment listed 5,894 30.59%3,137 23.59% Total City Employment - July 1 19,267 13,300 Desert Sands Unified School District Wal-Mart Super Center La Quinta Resort & Club/ PGA West (1) Fiscal Year 2010-11 Employer Fiscal Year 2019-20 Rancho La Quinta Home Depot Costco Lowe's Home Improvement Target Vons In N Out Imperial Irrigation District Notes: (1) La Quinta Resort & Club and PGA West are accounted for as one entity; as such, their employment numbers are reported together as of FY 2015-16. Source: City of La Quinta 153284 CITY OF LA QUINTA TABLE 21 Full-time City Employees by Function Last Ten Fiscal Years 2011 2012 2013 2014 (1)2015 2016 (2)2017 2018 2019 2020 14.00 12.00 11.00 8.00 7.00 4.00 4.00 5.00 7.00 8.00 6.00 5.00 5.00 4.00 4.00 3.00 3.00 5.00 5.00 4.00 9.00 8.00 8.00 7.00 8.00 7.00 7.00 8.00 8.00 8.00 10.75 10.75 10.75 12.00 11.65 - - - - - 24.00 21.00 21.00 - - - - - - - 9.00 8.00 9.00 - - - - - - - - - - 19.00 20.00 - - - - - 26.25 24.25 23.25 20.00 21.35 - - - - - - - - - - 18.00 18.00 18.00 18.00 23.00 - - - - - 27.00 27.00 29.00 32.00 33.00 - - - - - 19.00 19.00 19.00 19.00 19.00 Total 99.00 89.00 88.00 70.00 72.00 78.00 78.00 84.00 89.00 95.00 Fiscal Year Facilities (c) Finance Community Services Design and Development (b) Community Resources (a) Planning and Development Community Development Public Works Administration-City Mgr. Office City Clerk Function Building and Safety Notes: The City of La Quinta contracts with the County of Riverside for Police Services and with the California Department of Forestry through a contract with the County of Riverside for Fire Services. In addition the City-owned Golf Course is operated by Landmark Golf. These positions have not been included as these positions are not City employees. (1) The City merged the Building and Safety Department with the Planning and Development Department in 2014. The resultant department was referred to as Community Development until 2016, see below. (2) During FY 2015-16 the City was subject to a major reorganization in an attempt to improve efficiency and controls that effectively terminated the Community Services, Community Development, and Public Works departments. Following is a brief description of the reorganization for each department : (a)The Community Resources department has taken over specific roles of the prior Community Development and Community Services departments including, but not limited to human resources, police, fire,library, museum, recreation, marketing, code compliance, animal control, and emergency services. (b)The Design and Development department has taken over specific roles of the prior Community Development, Public Works, and Finance departments including, but not limited to customer service, business and animal licensing, planning, building, engineering services, and development services. (c)The Facilities department has taken over specific roles of the prior Community Services and Public Works departments including, but not limited to , parks, streets, buildings, lighting and landscaping. Source:City of La Quinta - 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 90.00 100.00 2011 2012 2013 2014 (1) 2015 2016 (2) 2017 2018 2019 2020 99.00 89.00 88.00 70.00 72.00 78.00 78.00 84.00 89.00 95.00 Total Full-Time City Employees 154285 CITY OF LA QUINTA TABLE 22 Operating Indicators by Function Last Ten Fiscal Years 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020(3) Finance: Number of Animal Licenses Processed (1)1,619 1,674 1,505 1,602 1,374 - - - - - Number of Accounts Payable Checks Processed 4,530 3,766 3,576 3,696 3,833 4,153 3,835 3,621 3,879 3,855 Number of investment purchases 20 27 30 22 21 22 20 61 56 49 Par value of investments 189,810,285$ 188,782,874$ 164,614,769$ 136,323,300$ 128,990,447$ 137,594,669$ 139,613,063$ 150,117,079$ 163,665,838$ 170,194,404$ Number of cleared checks 4,912 5,103 3,899 3,922 4,004 4,167 3,932 3,813 3,875 3,962 Number of outgoing bank wires 87 63 58 58 54 41 44 64 68 57 City Clerk: Contracts Processed - 319 346 289 238 282 199 243 266 297 Documents Notarized - 254 301 334 203 157 99 128 74 90 Documents Recorded with County - 170 125 183 106 112 56 67 45 39 Subpoenas and Claims Processed - 22 15 21 37 10 8 12 18 15 Records Requests Fulfilled and Recorded - 518 558 601 580 518 743 572 602 633 Documents Scanned to Electronic Archives (1)- 30,437 28,798 34,671 164,847 233,182 214,384 593,991 970,894 753,291 Public Works: Encroachment permits issued 104 65 124 109 127 54 123 121 140 121 Request for services (1)746 534 740 1,322 1,261 3,440 3,207 2,652 2,194 1,938 Community Development: Number of Active Business Licenses (1)3,183 3,310 3,520 3,998 4,452 3,368 3,681 3,707 3,806 3,592 Permits: Single family Detached 85 39 83 147 176 108 92 142 122 218 Single family Attached 0 11.00 0 - 4.00 7 7 6 14 1 Residential Pool 148 127 162 204 255 217 170 211 243 237 Wall/Fence 218 149 167 220 328 257 209 268 223 312 Other 1,033 916 1,042 1,158 1,316 1,230 1,258 1,571 1,655 1,401 Garage Sale Permits (1)1,805 1,430 1,404 1,255 1,290 1,109 1,024 928 959 604 Total Permits 3,289 2,672 2,858 2,984 3,369 2,928 2,760 3,126 3,216 2,773 Code Compliance (1): Animal Control Incidents Handled (1)4,392 4,246 3,206 1,645 1,085 - - - 52 42 Vehicle abatements 263 139 99 88 85 255 212 224 184 149 Weed abatements 143 106 1,404 43 45 57 114 128 80 65 Nuisance abatements/Property Maintenance 2,252 2,433 1,668 730 557 1,037 1,180 1,122 921 821 All Other (2)- - - - - 1,432 806 888 1,159 1,591 Community Services: Library activities: Number of Visits 92,484 109,000 63,955 71,874 73,924 182,913 190,747 152,725 132,947 84,042 Books checked out 263,064 275,838 220,690 329,154 263,047 234,340 254,323 250,636 241,450 122,084 Cards Issued 3,822 4,477 2,966 2,035 2,418 2,179 2,248 2,276 2,251 919 Number of School Children Visiting 1,881 962 737 1,539 1,562 2,947 4,680 4,528 3,303 3,708 Volunteer Hours 4,280 2,720 2,226 1,340 1,917 2,169 2,248 2,314 2,138 1,173 Senior Center/Wellness Center (1) : Number of visits 18,403 16,642 9,350 11,500 23,871 62,820 74,141 87,294 82,477 41,934 Volunteer Hours 3,099 2,690 2,233 2,745 1,279 1,585 1,420 1,333 1,148 506 Recreation activities: Participants: Leisure Classes 1,512 2,016 1,475 1,177 1,322 2,241 2,278 2,168 2,039 864 Special events 8,933 36,305 5,970 5,927 6,460 8,185 7,783 10,449 12,650 4,950 Adult Sports 13,092 5,647 3,865 5,878 5,487 7,192 6,695 6,136 5,932 3,644 Golf course: Golf rounds played 45,269 46,949 46,352 43,610 41,904 45,104 43,085 42,590 44,949 33,407 Average Green fee 70.70$ 70.40$ 67.44$ 66.83$ 69.65$ 66.87$ 66.80$ 71.88$ 72.02$ 71.23$ Planning and Development: Number of residential units approved 208 285 228 494 208 40 120 0 114 92 Commercial square footage approved 27,526 61,662 0 113,149.00 79,092 13,000 391,914 7,599 102,552 3,162 Fiscal Year Notes:(1) Data on this table may vary from year to year due to restructuring, personnel, and systems changes that have taken place at the city over the past five years. Examples include animal licensing and control contracted to County of Riverside May 2015, business licenses and garage sale permits transferred to Community Development Department, tracking system for active business licenses updated, vacation rental requirements for permits changed, Codes Department began using GoEnforce tracking software, Public Works Department expanded use of GoRequest system, City Clerk's office began project to archive all old documents and plans electronically, and the Senior Center became the Wellness Center in 2015. (2)"All Other" category includes building codes, business license, commercial, hazardous conditions, health/safety, other, parking, vacation rentals, and zoning. For 2016, data was annualized using the seven months of actual "total closed incidents" provided by GoEnforce. (3) Declines in the reported numbers for the Library, Wellness Center, and any related recreational activities are due to facility closures and restrictions as a result of the Novel Coronavirus pandemic. 155286 CITY OF LA QUINTA TABLE 23 Capital Asset Statistics by Function Last Ten Fiscal Years 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Public Works: 127 128 128 128 128 128 128 128 128 129 22 22 22 22 34 34 36 35.5 35.5 79.1 265 269 269 277 277 281 372 372 372 372 50 51 52 54 54 54 54 54 54 50 2,919 2,934 2,984 3,018 3,018 3,018 5,758 5,758 5,408 4,808 12 12 12 13 13 13 13 13 13 13 Parks and Recreation: Parks(3)13 13 13 13 13 13 13 13 13 14 218 218 218 218 218 218 218 218 218 40 40 40 40 40 40 40 40 40 237.60 114.35 17.4 17.4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Public Safety: Fire Stations 3 3 3 3 3 3 3 3 3 3 Golf Course: 1 1 1 1 1 1 1 1 1 1 Municipal golf courses Undeveloped Park Acreage Park Acreage Traffic signals Traffic signs Bridges Streetlights (2) Hiking Trails (miles) City-Owned Acres(3) City-Improved Acres(3) Fiscal Year Bikepaths (miles) (1) Streets (miles) Senior/Wellness Center Museum Library Notes: (1) Bike path miles were updated to include both Class I (off-street) and Class II (on-street, painted bike lanes) bicycle paths in 2015; the City has been adding Class II through various projects and the 2020 number has been updated accordingly. (2)In fiscal year ending 2009 street lights at intersections were included for the first time. Additionally, the decorative streetlights in Old Town were added for the first time in 2017. (3)In fiscal year 2019-20, the City added one public park, the SilverRock Event Site. In 2020, the City aligned reporting with the Developmental Impact Fee Study from August 2019 which identifies parks as 'City-Owned' and 'City-Improved' by acreage in Table 3.1. 156287 CITY OF LA QUINTA TABLE 24 Schedule of Insurance in Force 30-Jun-20 Company Name Policy Number Coverage Limits Term Premium NFP Property & Casualty 107185100 Crime, Forgery, Fraud $1 Million 12/03/19 - 12/03/20 $3,208 Travelers California B128410009W19 All Risk Property Insurance $25 Million 07/01/19 - 07/01/20 $101,868 Joint Powers Including Auto Physical Damage, Single Limit per Occurrence Insurance Authority Terrorism, Boiler & Machinery subject to other sublimits NFP Property & Casualty W14D19200701 Earthquake $10 Million 02/07/20 to 02/07/21 $170,000 Lloyds/Beazley Furloge Limited Real & Personal Property Including Contingent Tax Interruption California Self-Insured Comprehensive General $50 Million 07/01/19 - 07/01/20 $377,929 Joint Powers Pool and Automobile Liability Single Limit per Occurrence Insurance Authority California Self-Insured Workers' Compensation $10 Million 07/01/19 - 07/01/20 $211,083 Joint Powers Pool per occurrence Insurance Authority Source:City of La Quinta 157288 City of La Quinta CITY COUNCIL MEETING: January 19, 2021 STAFF REPORT AGENDA TITLE: INTRODUCE FOR FIRST READING AN ORDINANCE AMENDING SEVERAL SECTIONS OF TITLE 9 ZONING OF THE LA QUINTA MUNICIPAL CODE TO STREAMLINE DEVELOPMENT PROCESSES AND STANDARDS; CEQA: EXEMPT FROM CALIFORNIA ENVIRONMENTAL QUALITY ACT PURSUANT TO SECTION 15061(B)(3) REVIEW FOR EXEMPTIONS – COMMON SENSE RULE; LOCATION: CITYWIDE RECOMMENDATION A. Make a finding, included in Ordinance No. ___, that adopting this ordinance is exempt under the California Environmental Quality Act pursuant to Section 15061(b)(3) Review of Exemptions – Common Sense Rule and is consistent with the previously approved General Plan 2035 Environmental Impact Report. B. Move to take up Ordinance No.___ by title and number only and waive further reading. C. Move to introduce at first reading, Ordinance No.___ to amend Sections of Title 9 of the La Quinta Municipal Code to streamline development processes and standards. EXECUTIVE SUMMARY La Quinta Municipal Code (Code) amendments to further streamline and clarify development processes and standards were discussed at a study session with the Planning Commission (PC) and City Council (Council). Staff has proposed modifications to the Code Title 9 to further streamline and clarify development standards. The PC recommended Council approval of the recommended amendments on December 8, 2020. FISCAL IMPACT – None. PUBLIC HEARING ITEM NO. 1 289 BACKGROUND/ANALYSIS Council has adopted periodic Code amendments since 2016 to streamline the development review process and clarify development standards. This year, Staff has identified additional amendments to Title 9 (Zoning) to further streamline and clarify development standards (Attachment 1). A joint PC and Council study session was held on October 20, 2020, to consider the proposed code amendments that require in-depth discussion. Items discussed included: - Updates to Home Occupation regulations, including revising standards for Microenterprise Home Kitchen Operations (MHKO) - Changing the Cove development standards to be applied citywide - Revising the image corridor development standards The PC and Council had questions and concerns regarding proposed updates to the Home Occupation regulations as well as regulations pertaining to MHKO’s. Updates to this section are not included in this code update as Staff requires more time to research, analyze, and determine the best approach for potential updates moving forward. PC and Council were supportive of the other code amendments presented. The proposed code amendments are included as text amendment redlines as Exhibit A to the proposed ordinance. The matrix of proposed amendments (Attachment 1) summarizes each amendment with its corresponding page number, with the exception of the proposed amendments that correct inconsistencies or make clarifications. The amendments are summarized below. Title 9 Zoning Proposed changes to Title 9 include corrections of code inconsistencies, mistakenly deleted sections, and unclear language discovered since previous code updates in addition to streamlining. Changes include the following: Change Section 9.50.090, RC District Development Standards to “Architectural Design Standards” which apply the adopted residential architectural design guidelines citywide. Currently, this section has standards that are specific to the Cove district; the proposed amendments remove redundancy or move language to a more relevant section. Revise Section 9.60.070 and 9.60.075 to streamline the process for proposed ground-mounted mechanical equipment (such as pool equipment) located within the side yard setback. This currently requires a Minor Use Permit approved by PC but is being proposed to be a Director level approval via building permit. Revise Section 9.60.090 Accessory Dwelling Units, to be consistent with new State regulations regarding accessory dwelling units and junior accessory dwelling units. Changes include, but are not limited 290 to, revisions in development standards, new definitions, and changes to parking requirements. Revising sign standards for churches and institutional uses to be regulated by the underlying zone instead of having specific standards. Revise image corridor standards within one hundred fifty (150) feet of an image corridor: o Allow buildings to exceed one story and be regulated by the story limitation within each zone. o Allow building height to exceed twenty-two (22) feet with the approval of a Minor Use Permit, but not to exceed the maximum height allowed of the existing zone. Clean up language throughout the code for consistency. PUBLIC REVIEW Public Notice This project was advertised in The Desert Sun newspaper on January 8, 2021. To date, no comments have been received. Comments from other City Departments and divisions were considered. Planning Commission Review At its regular meeting of December 8, 2020, the PC recommended Council approval of the proposed Code amendments. ENVIRONMENTAL REVIEW The Design and Development Department has determined that the proposed zone text amendment is exempt from environmental review under CEQA, pursuant to Section 15061(B)(3), Review for Exemptions – Common Sense Rule, in that it can be seen with certainty that there is no possibility for this action to have a significant effect on the environment, and individual development plans will be reviewed under CEQA as they are proposed. Prepared by: Carlos Flores, Senior Planner Approved by: Danny Castro, Design and Development Director Attachment: 1. Matrix of Proposed Code Amendments 291 292 ORDINANCE NO. xxx AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LA QUINTA, CALIFORNIA, AMENDING SECTIONS OF TITLE 9 OF THE LA QUINTA MUNICIPAL CODE RELATED TO STREAMLINE DEVELOPMENT PROCESS AND STANDARDS PROJECT: ZONING ORDINANCE AMENDMENT 2020-0001 WHEREAS, the City Council of the City of La Quinta, California did, on the 19th day of January 2021, hold a duly noticed public hearing for review of a City-initiated request of Zoning Ordinance Amendment 2020-0001 to amend sections of Title 9 of the La Quinta Municipal Code; and WHEREAS, previous to said Public Hearing, the Planning Commission of the City of La Quinta did, on December 8, 2020, held a duly noticed public hearing, and after review and consideration of this item, and hearing all public testimony, adopted Planning Commission Resolution 2020-011 to recommend to the City Council adoption of said code amendments; and WHEREAS, the Design and Development Department published a public hearing notice for this request in The Desert Sun newspaper on January 8, 2021, as prescribed by the La Quinta Municipal Code; and WHEREAS, Sections of Title 9 of the La Quinta Municipal Code address permitted uses, development standards, development review and permitting procedures; and WHEREAS, the proposed zoning text amendments are necessary to streamline the development process and standards; and WHEREAS, the proposed zoning text amendments are necessary to implement the General Plan 2035 adopted by the City Council at their regular meeting on February 19, 2013; and WHEREAS, at said public hearing, upon hearing and considering all testimony and arguments, if any, of all interested persons wanting to be heard, the City Council did make the following mandatory findings to justify adoption of said Zoning Ordinance Amendment: 293 Ordinance No. xxx Amendments to Sections of Title 9 Adopted: XXXX Page 2 of 4 1.Consistency with General Plan The code amendment is consistent with the goals, objectives and policies of the General Plan. The proposed amendments are supported by Policy LU-1.2 for land use decisions to be consistent with General Plan policies and programs and uphold the rights and needs of property owners and the public, Goal LU-2 for high quality design that complements and enhances the City, and by Goal LU-5 to offer a broad range of housing types and choices for all residents of the City; 2.Public Welfare Approval of the code amendment will not create conditions materially detrimental to the public health, safety and general welfare. The amendment streamlines the development review process and clarifies language in the La Quinta Municipal Code and does not incorporate any changes that affect the regulation and/or provision of public services, utility systems, or other foreseeable health, safety and welfare considerations. NOW, THEREFORE, the City Council of the City of La Quinta does ordain as follows: SECTION 1. Several Sections of Title 9 shall be amended as written in “Exhibit A” attached hereto and incorporated by this reference. SECTION 2. That the City Council does hereby approve Zoning Ordinance Amendment 2020-0001, as set forth in enclosed “Exhibit A” for the reasons set forth in this Ordinance. SECTION 3. The proposed zone text amendment has complied with the requirements of "The Rules to Implement the California Environmental Quality Act of 1970" (CEQA) as amended (Resolution No. 83-63). The zone text amendments are consistent with the previously approved findings of the General Plan 2035 EIR (Environmental Assessment 2012-622) as the proposed amendments implement the goals, policies, and programs of the General Plan. SECTION 4. EFFECTIVE DATE: This Ordinance shall be in full force and effect thirty (30) days after its adoption. SECTION 5. POSTING: The City Clerk shall, within 15 days after passage of this Ordinance, cause it to be posted in at least three public places designated by resolution of the City Council, shall certify to the adoption and posting of this Ordinance, and shall cause this Ordinance and its certification, 294 Ordinance No. xxx Amendments to Sections of Title 9 Adopted: XXXX Page 3 of 4 together with proof of posting to be entered into the Book of Ordinances of the City of La Quinta. SECTION 6. That the City Council does hereby grant the City Clerk the ability to make minor amendments to “Exhibit A” to ensure consistency of all approved text amendments prior to the publication in the La Quinta Municipal Code. SECTION 7. SEVERABILITY: If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have adopted this Ordinance and each and every section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more section, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared unconstitutional. PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this ___ day of _________, 2021 by the following vote: AYES: NOES: ABSENT: ABSTAIN: ____________________________ LINDA EVANS, Mayor City of La Quinta, California ATTEST: ________________________ MONIKA RADEVA, City Clerk City of La Quinta, California 295 Ordinance No. xxx Amendments to Sections of Title 9 Adopted: XXXX Page 4 of 4 (CITY SEAL) APPROVED AS TO FORM: ____________________________ WILLIAM H. IHRKE, City Attorney City of La Quinta, California 296 EXHIBIT A 9.30.040 RC Cove Residential District. A. Purpose. To provide for the development and preservation of the medium density “cove” residential area with one-story single-family detached dwellings on medium size lots, except as provided in Section 9.40.020, “Conditions for varying residential densities.” B. Permitted Uses. Chapter 9.40 lists permitted land uses. C. Development Standards. Chapter 9.50 provides development standards. Section 9.50.090 in the RC zone district contains additional details and illustrations regarding development standards. D. Fencing. Rear and side yards shall be completely enclosed and screened by view obscuring fencing, walls or combination per standards found in Section 9.60.030. E. Building Development Standards. In addition to the requirements of this chapter and Chapter 9.60 (Supplemental Residential Regulations), the following standards shall be required on homes built within the RC district: 1.Bedroom Dimensions. A minimum of ten-foot clear width and depth dimensions, as measured from the interior walls of the room. 2. Bathrooms. There shall not be less than one and one-half baths in one- or two-bedroom dwellings, and not less than one and three-quarters baths in dwellings with three or more bedrooms. (Ord. 550 § 1, 2016; Ord. 325 § 1, 1998; Ord. 299 § 1, 1997; Ord. 284 § 1, 1996) 9.50.020 Height limits and setbacks near image corridors. In order to facilitate noise screening for residents and preserve visual openness, it is necessary to limit building heights for residential development. Therefore, notwithstanding the height standards set forth elsewhere in this code, additional height limitations shall apply to buildings within one hundred fifty feet of the edge of right-of-way of the following general plan-designated image corridors: A. Image Corridors: All buildings shall limited to one story, not to exceed twenty-two feet in height. Any proposed building height over twenty-two feet requires minor use permit approval and shall not exceed a maximum building height of the existing zone. B. Rear yard setbacks for residential units abutting the image corridors shall be a minimum of twenty-five feet. The RVL development standard shall be required as specified in Section 9.30.020. (Ord. 550 § 1, 2016; Ord. 341 § 1, 2000; Ord. 325 § 1, 1998; Ord. 284 § 1, 1996) 9.50.030 Table of development standards. A. Definitions. See Chapter 9.280. B. Table of Standards. Table 9-2 and the illustrations in Section 9.50.040, following, set forth standards for the development of property within residential districts. However, standards different from those in Table 9-2 shall apply if special zoning symbols described in Section 9.20.030 are designated on the official zoning map. Table 9-2 Residential Development Standards 1297 EXHIBIT A Development Standard District RVL RL RC RM RMH RH Minimum lot size for single- family dwellings (sq. ft.) 20,000 7,200 7,200 5,000 3,600 2,000 Minimum project size for multifamily projects (sq. ft.) n/a n/a n/a n/a 20,000 20,000 Minimum lot frontage for single-family dwellings (ft.)1 100 60 60 50 40 n/a Minimum frontage for multifamily projects (ft.) n/a n/a n/a n/a 100 100 Maximum structure height (ft.)2 28 28 17 28 28 40 Maximum number of stories 2 2 1 2 2 3 Minimum front yard setback (ft.)3 30 20 20 20 20 20 Minimum garage setback (ft.)4 30 25 25 25 25 25 Minimum interior/exterior side yard setback (ft.)5, 7 10/20 5/10 5/10 5/10 5/10 10/15 Minimum rear yard setback (ft.)7 30 20 for new lots and 10 for existing recorded lots8 10 15 15 20 Maximum lot coverage (% of net lot area) 40 50 60 60 60 60 Minimum livable area excluding garage (sq. ft.) 2,500 1,400 1,200 1,400 1,400 (multifamily: 750) 750 for multifamily Minimum common open area6 n/a n/a n/a 30% 30% 30% Minimum/average perimeter landscape setbacks (ft.)6 10/20 10/20 n/a 10/20 10/20 10/20 Symbol Description of Special Zoning Symbols Used as per Section 9.20.030 60-RM-10,000 17/1 60-foot minimum lot frontage, medium density residential zoning, 10,000 square foot minimum lot size, 17-foot maximum building height at one story 2298 EXHIBIT A RL 10,000 17/1 Low density residential zoning, 10,000 square foot minimum lot size, 17-foot maximum building height at one story RM 17/1 Medium density residential zoning, 17-foot maximum building height at one story RL 17/1 Low density residential zoning, 17-foot maximum building height at one story *As shown on the approved specific plan for the project. ** As provided in the underlying base district. 1 Minimum lot frontage on cul-de-sacs and knuckles shall be 35 feet. Minimum lot frontage for flag lots shall be 15 feet. 2 Not including basements. Also, notwithstanding above table, the maximum structure height equals 22 feet for all buildings within 150 feet of any general plan-designated image corridor, except in the RC zone, which is 17 feet. Any proposed building height over twenty-two feet requires minor use permit approval and shall not exceed a maximum building height of the existing zone. 3 For non-garage portions of dwelling only. Also, projects with 5 or more adjacent single-family dwelling units facing the same street shall incorporate front setbacks varying between 20 feet and 25 feet or more in order to avoid streetscape monotony. 4 For all but RVL district, minimum garage setback shall be 20 feet if “roll-up” type garage door is used. Also, for side-entry type garages, the garage setback may be reduced to 20 feet in the RVL district and 15 feet in all other residential districts. 5 The following are exceptions to the minimum side setbacks shown: For interior side yards in the RL, RM and RMH districts, if the building is over 17 feet in height, the setback is 5 feet plus 1 foot for every foot over 17 feet in height or fraction thereof, to a maximum setback of 10 feet. The additional setback may be provided entirely at grade level or a combination of at grade and airspace above the 17-foot building. For RH, 5 feet minimum plus 1 foot additional setback for every foot of building height above 28 feet, or fraction thereof, up to a maximum setback of 15 feet when said height above 17 feet is located between 5 and 10 feet from said side yard property line. For interior setbacks, if the building is over 28 feet in height the setback is 10 feet plus 1 foot for every foot over 28 feet in height or fraction thereof, to a maximum setback of 15 feet. The additional setback may be provided entirely at grade level or may be a combination of at grade and airspace above the 28-foot building height. 6 Common open area and perimeter landscape requirements do not apply to single-family detached projects unless a specific plan is required. Common open area equals percent of net project area. Perimeter landscape setbacks are adjacent to perimeter streets: first number equals minimum at any point; second number equals minimum average over entire frontage (thus, 10/20). See Section 9.60.230 and additional landscape/open area standards. 7 Rear and side yard setbacks for residential units abutting the image corridor shall be a minimum of 25 feet with the exception of RVL zone district where it only applies to the side yard. 8 Existing recorded lots prior to May 1, 1997. (Ord. 584 § 2, 2020; Ord. 562 § 1, 2017; Ord. 550 § 1, 2016; Ord. 466 § 1, 2009; Ord. 434 § 2, 2007; Ord. 325 § 1, 1998; Ord. 299 § 1, 1997; Ord. 284 § 1, 1996) 9.50.090 RC district development Architectural Design standards. In addition to the requirements of Chapter 9.30 (Residential Districts) and Chapter 9.60 (Supplemental Residential Regulations) the following shall be required for homes built within the RC district: A. Requirements. 3299 EXHIBIT A 1. Architectural Design Guidelines. The city council shall, by resolution, adopt architectural design guidelines to be used as guidelines in reviewing landscape materials, architectural style, exterior building materials, colors, and mass and scale; 2. Architectural Variety. Duplication of houses having the same architectural design features on the front elevation of other houses located within two hundred feet of each other shall make provisions for architectural variety by using different colors, roof treatments, window treatments, garage door treatments, and methods; 3. Minimum Gross Livable Area. One thousand two hundred square feet, excluding the garage, as measured from the exterior walls of the dwelling; 4. Bedroom Dimensions. A minimum ten-foot clear width and depth dimensions, as measured from the interior walls of the room; 5. Bathrooms. There shall not be less than one and one-half baths in one- or two-bedroom dwellings, and not less than one and three-quarter baths in dwellings with three or more bedrooms; 6. Exterior building walls shall be cement plaster and may be accented with stone, brick, wood, or other similar materials; 7. Sloping roofs on new homes shall be constructed of clay, or concrete tile. Replacement of existing roofs shall also require the use of clay, or concrete tile, unless the director determines that the roof support structure will not support such materials. Building additions and accessory structures may have roofs of the same or similar materials as the existing home (All properties listed on the city’s historic building survey shall be exempt from this requirement); 8. 3. Landscaping. All front and exterior side yards shall be landscaped to property line; 9.4. The landscaping shall include trees, shrubs and ground cover of sufficient size, spacing and variety to create an attractive and unifying appearance; 10. 5. An irrigation system shall be provided for all areas required to be landscaped; 11 6. The landscaping shall be continuously maintained in a healthy and viable condition; 12. Screening. Refuse containers and bottled gas tanks shall be concealed by view-obscuring landscaping, fencing or walls; 13. Underground Utilities. All electric services, overhead wires, or associated structures must be installed underground; 14. Lighting. All exterior lighting shall be located and directed so as not to shine directly on adjacent properties and shall comply with the dark sky ordinance; 15. Fencing. Rear and side yards shall be completely enclosed and screened by view-obscuring fencing, walls, or combinations; 16 7.. Earth fill shall not exceed what is necessary to provide minimum required drainage to the street; 17. When there is a combined retaining and garden wall, and the retaining wall exceeds three feet, the garden wall shall not exceed five feet in height; 18. Parking shall be provided in accordance with Chapter 9.150, Table 9-11 (Parking for Residential Land Uses). (Ord. 574 § 1, 2018; Ord. 562 § 1, 2017; Ord. 550 § 1, 2016; Ord. 505 § 1, 2012; Ord. 361 § 1, 2001; Ord. 325 § 1, 1998) 4300 EXHIBIT A 9.60.030 Fences and walls. A. Purpose. For purposes of this section, “fence” or “wall” means any type of fence, wall, retaining wall, sound attenuation wall, screen or windscreen. The terms “fence” and “wall” are used interchangeably in this section to mean any or all of the preceding structures. Rear and side yards shall be completely enclosed and screened by view-obscuring fencing, walls, or combinations; B. Measurement of Fence Height. Except as otherwise specified in this section, fence heights shall be measured from finish grade at the base of the fence to the highest point of the fence on the interior or exterior side, whichever is higher. In addition, the following provisions shall apply to the measurement of fence height: 1.Open railings, up to forty-eight inches high, placed on top of a retaining or other walland required for pedestrian safety shall not be included in the height measurement. 2.Fences less than thirty inches apart (measured between adjoining faces) shall beconsidered one structure and fence height shall be measured from the base of the lower fence to the top of the higher fence. Fences thirty inches or more apart shall be considered separate structures and their heights shall be measured independently. The director may require that the area between such fences be provided with permanent landscaping and irrigation. C. Fence Heights. The construction and installation of fences shall be in compliance with the following standards: 1.Within Main Building Area. In the area of a lot where a main building may beconstructed, the maximum freestanding fence height shall be twelve feet. 5301 EXHIBIT A 2.Setback Areas Not Bordering Streets. The maximum fence height shall be six feetwithin any required setback area not adjoining a street. Where the elevation of an adjoining building site is higher than the base of the fence within a side or rear setback area, the height of the fence may be measured from the elevation of the adjoining building site to the top of the fence. However, fence height shall not exceed eight feet measured from either side with the exception of the RC district (see Section 9.30.040). 3.Setback Areas Bordering Streets, Alleys and Other Accessway.a.Within all districts, the maximum fence height shall be six feet within any front,rear or side setback area adjoining a public street. b.Notwithstanding other fence height restrictions, where, because of theorientation of the lots, a property line fence separates a front yard on one lot from a rear yard on an adjacent lot, the maximum fence height shall be six feet. c.Arches or trellises up to nine feet in overall height and five feet interior widthmay be constructed over a gate on a lot provided the arch/trellis is integrated into the fence/gate design. The director may refer arch designs exceeding the standard to the planning commission for approval. d.Any portion of a building site where vehicular access is taken shall conform tothe access intersection requirements of subsection (C)(4) of this section. e.City- or state-required sound attenuation walls bordering freeways or arterialhighways may exceed six feet in height if so recommended by a noise attenuation study and approved by the director. f. When there is a combined retaining and garden wall, and the retaining wallexceeds three feet, the garden wall shall not exceed five feet in height; 4.Adjacent to a Nonresidential Zone or Use. The maximum fence height between aresidential zone or use and a nonresidential zone or use shall be eight feet. a.The height of fences, trees, shrubs and other visual obstructions shall be limitedto a maximum height of thirty inches within the triangular area formed by drawing a straight line: i.Between two points located on and twenty feet distant from the point ofintersection of two ultimate street right-of-way lines. ii.Between two points located on and five feet distant from the point ofintersection of an ultimate street or alley right-of-way on one hand and the edge of a driveway or another alley right-of-way on the other if parkway width is less than twelve feet wide. b.For purposes of this code, “point of intersection” means the intersection of theprolongation of the right-of-way lines, excluding any curved portion joining the two lines. c.The height restrictions of this subdivision shall apply to fences, walls, trees,shrubs, vegetation, or any other material which obstructs or may obstruct visibility. D. Gates. 1.Materials. Gates shall be constructed of ornamental iron/tubular steel and/or wood.Such gates may be placed in any location provided they meet the requirements of this 6 CITY COUNCIL MEETING - JANUARY 19, 2021 - HAND-OUT BY STAFF (ORDINANCE NO. 588) PUBLIC HEARING ITEM NO. 1 - DEVELOPMENT CODE TUNE-UP AMENDMENTS TO TITLE 9 302 EXHIBIT A section and provided any wood used is not less than a grade of construction heart or merchantable and better redwood or No. 2 and better (no holes) western red cedar, stained or painted to match or complement the adjacent wall or structure. Alternatively, if left in natural color, all wood shall be treated with a water-repellant material. Wood gates over thirty-six inches wide shall have a metal frame. Chain link gates are prohibited. Vehicular driveway gates shall be constructed of ornamental iron/tubular steel and metal if solid. If screening an RV, the gate shall be constructed of a solid opaque material. 2.Width. Pedestrian gates shall not exceed five feet in width, except that gates may beany width within side yard setbacks of at least twelve feet. E. Fence Construction and Materials. All fencing in residential districts shall conform to the following construction and material standards: 1.Wood and Vinyl Fencing.a.Except for gates, split two-rail fencing, and for equestrian fencing regulated bySection 9.140.060, wood and vinyl or similar recycled fencing materials are permitted in rear or interior side yards only, and only if not visible from the street. Wood-framed fencing with a stucco finish is permissible in any location on the lot provided the color of the masonry or stucco matches or complements the adjacent wall or structure. Gates may be of wood in any location provided they comply with the standards of this section. b.All wood fencing shall be constructed of not less than a grade of constructionheart or merchantable and better redwood or No. 2 and better (no holes) western red cedar, stained or painted to match or complement the adjacent wall or structure. Alternatively, if left in natural color, all wood shall be treated with a water-repellant material. c.All vinyl or similar recycled fencing material shall be constructed of analuminum-reinforced non-reflective material that contains antistatic and UV-radiation inhibiting additives. d.Fence boards may be horizontal or vertical. Support posts shall be a minimum ofnominal four inches by four inches redwood, pressure-treated lumber, tubular steel or block and installed per the Uniform Building Code. e.Split Rail Fencing. Split two-rail fencing shall be allowed in the front yard oralong the front property line with columns a maximum height of four feet and three feet for the top rail. All columns shall be cemented with footings. Materials for the columns shall be wood, brick, or block. The rails may be either wood or other non-wood products that have the appearance of split rail. A building permit shall be obtained prior to construction. 2.Ornamental Iron and Tubular Steel Fencing. Ornamental iron or tubular steel fencingmay be used along the front or street side yards only. The iron or steel shall be painted to match or complement the adjacent wall or structure. 3.Masonry Fencing. Solid masonry fencing (i.e., block, rock, brick, with or without stuccocovering) is permitted in any location on the lot provided the color of the masonry or stucco matches or complements the adjacent wall or structure. Precision concrete block shall not be used unless all exterior surfaces visible from outside the property are 7303 EXHIBIT A covered with stucco, paint, texture coating, or other comparable coating approved by the director. 4. Material Combinations. Combinations of two or more of the preceding materials may be used provided that the bottom one-half of the fence is constructed of a masonry material. Combinations incorporating wood materials shall only be used for the rear and interior side yards and only when not visible from the street. 5. Other Materials. Other fence materials or combination of fence materials such as, but not limited to, corrugated metal, bamboo, and glass may be permitted in the front or street side yard by the director in conjunction with approval of a building permit for fence construction if the permit application includes a materials sample, a site plan with proposed fence alignment, photographs of the main dwelling, and the following findings are made: a. The design of the fence, including, but not limited to, the architectural style, materials, colors, architectural details, and other architectural elements is compatible with a main dwelling existing on site or in development review at time of application. b. The fence meets all screening requirements. c. The material(s) are of good and durable quality. d. The material(s) will not be detrimental to the health, safety and general welfare of the community in the area. F. Fence Landscaping and Maintenance. 1. Landscaping. The area between the back of curb and any fencing shall be landscaped, have a suitable permanent irrigation system, and be continuously maintained by the property owner. 2. Maintenance. All walls and fences shall be continuously maintained in good repair. The property owner shall be provided thirty days after receiving notice from the city to repair a wall or fence. The building official may grant an extension to such time period not to exceed sixty days. G. Prohibited Fence Materials and Construction Fences. The use of barbed wire, razor wire, chain link, or similar materials in or on fences is prohibited in all residential districts. Chain link fencing is permitted for temporary construction fences when authorized by a minor use permit issued in accordance with Section 9.210.025. Said minor use permit shall not be approved until a permit for grading, or construction, has been filed for, whichever comes first. H. Equestrian Fencing. Notwithstanding any other requirements of this section, fencing shall be regulated by the provisions of Section 9.140.060 (Equestrian overlay regulations) where the keeping of horses is permitted. I. Nonconforming Fences. Any fence which does not meet the standards of this section but which was legally established prior to the adoption of these standards may be maintained provided such fence is not expanded nor its nonconformance with these standards otherwise increased. Any fence which is destroyed or damaged to the extent of more than fifty percent of its total replacement value shall not be repaired, rebuilt, or reconstructed except in conformance with these standards. (Ord. 584 § 2, 2020; Ord. 560 § 1, 2017; Ord. 550 § 1, 8304 EXHIBIT A 2016; Ord. 466 § 1, 2009; Ord. 378 § 1, 2002; Ord. 361 § 1, 2001; Ord. 325 § 1, 1998; Ord. 299 § 1, 1997; Ord. 284 § 1, 1996) 9.60.070 Swimming pools. A. Applicability. The provisions of this section shall apply to any outdoor swimming pool, whirlpool, spa (in-ground or above-ground), or open tank or pond containing or normally capable of containing water to a depth of eighteen inches or more at any point. For purposes of this section, the term “pool” means all or any of the foregoing facilities. B. Standards. Pools are permitted as accessory uses in residential districts subject to the following requirements: 1. Location. Pools shall be located at least three feet (measured from water’s edge) from any property line. No adjustments to this minimum shall be approved, with the exception of private gated communities where any property line is adjacent to common open area. 2. Filtering and Heating Equipment. Use of equipment shall comply with the following requirements: a. Mechanical pool equipment such as a pump, filter, or heater, may be located within the front or rear yard areas. The equipment shall be enclosed on at least three sides by a masonry wall with an open side not visible to the street. b. Mechanical pool equipment may be in an area between the side property line and the residence provided a five foot side yard, clear of any permanent obstructions is maintained between the side yard property line and any mechanical pool equipment. c. Where there is no side property line wall, mechanical pool equipment may be in a side yard of five feet or less only if a recorded easement in perpetuity exists for the subject property to use the adjacent side yard of the abutting property for access and a minimum five feet distance between the equipment and adjacent obstruction (i.e., building wall) is provided. d. Mechanical pool equipment may be in a side yard of five feet or less if approved by the Planning Commission Design and Development Director if extenuating circumstances exist, and there is a three foot clearance of any permanent obstructions, and a Minor Use Permit is applied for. Notification shall be provided to adjoining impacted property owner(s) ten days prior to hearing. 3. Fencing Requirements. All pools shall be fenced in accordance with the provisions of the city’s building code Chapter 8.02, state law and other applicable laws and ordinances. 4. Screening shall be provided as required in Section 9.60.140(B)(2). (Ord. 577 § 1, 2019; Ord. 550 § 1, 2016; Ord. 361 § 1, 2001; Ord. 325 § 1, 1998; Ord. 299 § 1, 1997; Ord. 284 § 1, 1996) 9.60.075 Ground mounted mechanical equipment. Use of equipment shall comply with the following requirements: 9305 EXHIBIT A A. Ground mounted mechanical equipment such as air conditioner condensing units, water softeners, etc., may be located within the rear yard areas. For lots of five thousand square feet or less, said equipment can be in the front yard if there is a wall around the yard, or it is screened by a masonry wall. B. Where there is no side yard property line wall, mechanical equipment may be in an area between the side property line and the residence provided a five-foot side yard, clear of any permanent obstructions is maintained between the side yard property line and any mechanical equipment. C. Mechanical equipment may be in a side yard of five feet or less if: (1) a recorded easement in perpetuity exists for the subject property to use the adjacent side yard of the abutting property for access and a minimum five feet distance between the equipment and adjacent obstruction (i.e., building wall) is provided; or (2) if approved by the Design and Development Director planning commission through a minor use permit if findings are made that extenuating circumstances exist. Notification shall be provided to adjoining impacted property owner(s) ten days prior to hearing. (Ord. 577 § 1, 2019; Ord. 562 § 1, 2017; Ord. 550 § 1, 2016; Ord. 361 § 1, 2001) 9.60.090 Accessory dwelling units. A. Purpose. This section provides standards and criteria for the establishment of accessory dwelling units and junior accessory dwelling units within residential districts, consistent with California Government Code Section 65852.2. Accessory dwelling units shall be permitted only in the RVL, RL, RC, RM, RMH, and RH zone districts. B. Definitions. See Chapter 9.280. For purposes of this section, “second residential unit,” “second dwelling unit,” “second unit,” and “granny flat” as defined in Section 9.280.030 (or successor section) shall not apply, and, instead, “accessory dwelling unit” as defined in California Government Code Section 65852.2(i)(4) (or successor section in the Government Code) shall apply. An accessory dwelling unit shall be either “attached” or “detached” to the primary residence as described in Government Code Section 65852.2(i)(4) (or successor statute). In addition, the following definitions shall apply for purposes of this section: 1.“Junior accessory dwelling unit” means a unit that is no less than 150 square feet and no more than 500 square feet in size and contained entirely within a single-family residence. A junior accessory dwelling unit may include separate sanitation facilities, or may share sanitation facilities with the existing structure. 2.“Living area” shall have the same meaning as California Government Code Section 65852.2(i)(1) (or successor section in the Government Code), notwithstanding any provision in Section 9.280.030 of this code to the 10306 EXHIBIT A contrary. 3.“Primary residence” shall have the same meaning as “Dwelling, single-family detached” or “single-family detached dwelling” as defined in Section 9.280.030 (or successor section). 4.“Public transit” means public mass transit that has a major transit stop or bus stop along a high- quality transit corridor as described in California Public Resources Code Section 21155(b) (or successor statute). C. Standards for Accessory Dwelling Units. Subject to allowances set forth in subsection D. the following standards shall apply to accessory dwelling units: 1.An accessory dwelling unit shall be consistent with the provisions of the applicable zoning district in which it is constructed. 2.An accessory dwelling unit shall only be permitted on a lot in which the primary residence and all other structures thereon conform to all minimum requirements of the applicable zoning district. 3.The lot shall contain an existing primary residence at the time an application for an accessory dwelling unit is submitted, or the application for the accessory dwelling unit may be made in conjunction with the development of the primary residence. 4.. The accessory dwelling unit must either be attached to, or located within the proposed or existing primary dwelling, including attached garages, storage areas or similar uses, or an accessory structure; or detached from the proposed or existing primary dwelling and located on the same lot as the proposed or existing primary dwelling. 5.The owner of the lot shall reside on the lot, either in the primary residence or in the accessory dwelling unit. Prior to issuance of occupancy approval of the accessory dwelling unit, the city shall may require the property owner to enter into a restrictive covenant with the city that the accessory dwelling unit shall not be sold, or title thereto transferred separate from that of the lot or the primary residence; and that the accessory dwelling unit shall be rented for terms longer than 30 days If the owner ceases to reside on the lot, use of the accessory dwelling unit shall be discontinued as follows: (a) if it is an attached accessory dwelling unit, the unit shall be converted into a portion of the primary residence; or (b) if it is a detached accessory dwelling unit, the unit shall be removed or converted to a legal use. The city manager or authorized designee may grant temporary relief from this owner-occupancy requirement. 6.The maximum increase in gross floor area of an attached accessory dwelling unit shall not exceed fifty percent of the existing living area of the primary residence or one thousand two hundred square feet, whichever is 11307 EXHIBIT A less. 7. The minimum gross floor area of an accessory dwelling unit shall be four hundred square feet, except that the minimum gross floor area of an accessory dwelling unit that qualifies as an efficiency unit under California Health and Safety Code Section 17958.1 (or successor statute) shall be one hundred fifty square feet. 8. The maximum gross floor area of a detached accessory dwelling unit shall not exceed thirty percent of the existing living area of the primary residence or one thousand two hundred square feet, whichever is less. 9. An accessory dwelling unit shall have no more than two bedrooms. 10. 8. The total gross floor area of all covered structures, including an attached accessory dwelling unit, shall not exceed the lot coverage area as prescribed by the applicable zoning district. 11. The accessory dwelling unit shall be architecturally compatible with the primary residence and surrounding residential neighborhood. If a dispute arises whether the accessory dwelling unit is architecturally compatible with the primary residence, review of the application for the accessory dwelling unit shall be processed as any other design review application under the code but limited to the determination of architectural compatibility. For purposes of this section, “architecturally compatible” means that the accessory dwelling unit generally has the same or substantially similar architectural style, construction and structure materials, paint pallette or scheme, and other prominent design features, as the primary residence. 12. No attached accessory dwelling unit shall cause the height of the primary residence to exceed the height limitation for the applicable zoning district. If the attached accessory dwelling unit is not located above any portion of an existing primary residence, the maximum height of the accessory dwelling unit shall not exceed the height of the primary residence. 13. A detached accessory dwelling unit shall not exceed seventeen feet in height nor more than one story. 14. No setback shall be required for an existing living area or accessory structure or a structure constructed in the same location and to the same dimensions as an existing structure that is converted to an accessory dwelling unit or to a portion of an accessory dwelling unit, and a setback of no more than four feet from the side and rear lot lines shall be required for an accessory unit that is constructed not converted from an existing structure or a new structure constructed in the same location and to the same dimensions as an existing structure. 12308 EXHIBIT A 15. An attached accessory dwelling unit may have a separate entrance; provided, however, in no event shall any external stairwell be placed within the front or side yard setback. 16. An accessory dwelling unit shall contain separate kitchen and bathroom facilities. 17. All attached and detached accessory dwelling units shall be equipped with approved smoke detectors conforming to the latest Uniform Building Code standards, mounted on the ceiling or wall at a point centrally located in an area giving access to rooms used for sleeping purposes. 18. In addition to the required parking for the primary residence, a minimu of one additional off- street parking space shall be provided per accessory unit or per bedroom of the accessory unit, whichever is less, on the same lot that as the accessory dwelling unit is located. One parking space shall be provided for each efficiency unit as defined under California Health and Safety Code Section 17958.1 (or successor statute) in accordance with the applicable parking regulations. Subject to the allowances in subsection D, no variance or adjustment shall be granted to allow substandard parking spaces or locations. 19. All construction, structural alterations or additions made to create an accessory dwelling unit shall comply with current building, electrical, fire, plumbing and zoning code regulations. 20. Accessory dwelling units shall not be required to provide fire sprinklers if they are not required for the primary residence. 21. In the event of any conflicts between the standards set forth in this section and those set forth in the regulations of the applicable zoning district, the provisions of this section shall prevail. 22. The applicant shall pay to the city all applicable fees imposed on such new development of an accessory dwelling unit or new or rehabilitated primary residence that will include an accessory dwelling unit. 23. The city manager or authorized designee may add other conditions, consistent with general law and applicable state and city standards, as necessary to preserve the health, safety, welfare and character of the residential neighborhood; provided, however, that such conditions shall not unreasonably restrict the ability of an applicant to create an accessory dwelling unit. D. Allowances for Qualifying Accessory Dwelling Units. In accordance with California Government Code Section 65852.2, as amended by Section 1.5 of Chapter 735 of Statutes of 2016,, the following allowances apply for qualifying accessory dwelling units. 13309 EXHIBIT A 1.Parking Requirement Exemptions. If one or more of the following criteria is met: (a) a proposed accessory dwelling unit is located within one-half mile walking distance of public transit; (b) a proposed accessory dwelling unit is located within an architecturally and historically significant historic district; (c) a proposed accessory dwelling unit is part of an existing primary residence or existing accessory structure; (d) the occupant of a proposed accessory dwelling unit would be required to obtain an on- street parking permit from the city; or (e) a proposed accessory dwelling unit is located within one block of a car-share vehicle station or parking area; then the applicant for an accessory dwelling unit may be exempted from the parking requirements under the zone for which the proposed accessory dwelling unit is located. Nothing in this subsection, however, exempts the primary residence from complying with all parking requirements under the zone for in which the propsed accessory dwelling unit primary residence is located. Furthermore, nothing in this subsection exempts the owner of the lot from complying with all parking requirements for fire safety, including access to the lot by front and rear setbacks that are to be clear of obstructions. 2. 2. Utility Connection Exemptions. If all of the following criteria are met: (a) a proposed accessory dwelling unit is contained in the existing primary residence or existing accessory structure; (b) a proposed accessory dwelling unit has independent exterior access from the existing primary residence pursuant to this section; and (c) the side and rear setbacks are sufficient for fire safety as determined by the zoning and public safety provisions in this code; then the applicant for an accessory dwelling unit may be exempted from the requirement to install a new or separate utility connection directly between the accessory dwelling unit and the utility, and may be exempted from related connection fees or capacity charges. The city may require, however, that the owner of the lot on which the proposed accessory dwelling unit is located to pay any such connection fees or capacity charges as part of the primary residence. Furthermore, the city may require, as part of the restrictive covenant to be recorded against the lot pursuant to this section, that the owner of the lot implement a metering system that would account for the percentage use of each utility provided to an accessory dwelling unit compared to total use of that utility for the entire lot, and that all utilities that are provided to the accessory dwelling unit be metered by the utilities provided to the primary residence. Any metering system implemented by the owner of the lot pursuant to this subsection shall be subject to verification by the utility from which the service is being provided to the accessory dwelling unit. 3.For purposes of this subsection D, “existing accessory structure” means “accessory building or structure” as defined in Section 9.280.030, that 14310 EXHIBIT A exists on the lot with an existing primary residence at the time of submittal for any application relating to the proposed accessory dwelling unit. E. Standards for Junior Accessory Dwelling Units. 1. Junior accessory dwelling units shall be limited to one per residential lot zoned for single-family residences with a single-family residence already built or proposed to be built, on the lot. 2. The single-family residence in which the junior accessory dwelling unit will occur must be owner-occupied. The owner may reside in either the remaining portion of the structure or the newly created junior accessory dwelling unit. Owner-occupancy shall not be required if the owner is another governmental agency, land trust, or housing organization. 3. Prior to issuance of occupancy approval of the accessory dwelling unit, the city may require the property owner to enter into a restrictive covenant with the city prohibiting the sale of the junior accessory dwelling unit separate from the sale of the single-family residence, including a statement that the deed restriction may be enforced against future purchasers; and restricting the size and attributes of the junior accessory dwelling unit that conforms with this section. 4. A junior accessory dwelling unit must be constructed within the walls of the proposed or existing single-family residence. 5. A junior accessory dwelling shall provide a separate entrance from the main entrance to the proposed or existing single-family residence. 6. A junior accessory dwelling unit shall include an efficiency kitchen, which shall include all of the following: A. A cooking facility with appliances, and B. A food preparation counter and storage cabinets that are of reasonable size in relation to the size of the junior accessory dwelling unit. 7. Parking: A junior accessory dwelling unit shall not require parking in addition to that required for the proposed or existing single-family residence. 8. For the purposes of providing service for water, sewer, or power, including a connection fee, a junior accessory dwelling unit shall not be considered a separate or new dwelling unit. F. A permit application for an accessory dwelling unit or a junior accessory dwelling unit shall be considered and approved ministerially without discretionary review or a hearing. The Director, or his/her designee, shall act on the application within 60 days from the date the application is found complete if there is an existing single-family or multifamily dwelling on the lot. If the permit application to create an accessory dwelling unit or a junior accessory dwelling unit is submitted with a permit application to create a new single-family dwelling on the lot, the Director may delay acting on the permit application for the accessory dwelling unit or the junior accessory dwelling unit until the issuance of a building permit for the new single-family dwelling. If the applicant requests a delay, the 60-day time period shall be tolled for the period of the delay. G. If an application for an accessory dwelling unit or junior accessory dwelling unit is 15311 EXHIBIT A submitted or required to be submitted with any other applications that require or permit ministerial or discretionary review under the code, nothing in this section precludes the processing and review of those other applications pursuant to those other provisions in the code. 9.60.140 Screening. A. Parking Area Screening. Screening of common parking areas shall be provided for all residential projects in accordance with the requirements for nonresidential uses in Section 9.100.050 B. Equipment Screening. 1. Roof-Mounted Equipment. Roof-mounted utility and mechanical equipment, including, but not limited to, air conditioning, heating, restaurant exhaust fans, electrical elevator structures, roof accesses, etc., may be permitted only as follows: a. For flat roofs, a screened enclosure behind the parapet wall may be used if it is made to appear as an integral part of the building. Screening shall be an integral part of the roof design and not appear as an afterthought. b. Such screening shall be provided so that the highest point of the equipment is below the surrounding architectural feature and is screened from view to a minimum horizontal sight distance of one thousand three hundred twenty feet as viewed from a point five feet above finish grade, whichever provides the most screening. c. Roof-mounted equipment shall be screened from view of surrounding two-story (or more) residential development and, where feasible as determined by the city, from two-story commercial and other types of development. d. No equipment shall be placed on any sloped roof. e. Refuse containers and bottled gas tanks shall be concealed by view-obscuring landscaping, fencing or walls; 2. Ground-Mounted Equipment. Ground-mounted utility, mechanical, and pool, spa, or water feature equipment shall be screened from ground view of surrounding properties. Such screening may consist of perimeter walls or fencing (if permitted), screen walls, or landscape planting. Equipment within unenclosed exterior side yards shall be screened by an opaque wall. 3. Solar Equipment. Solar heating equipment, whether roof- or ground-mounted shall be installed so that the underside of the equipment is not visible from surrounding properties. 4. Access Ladders. Wall-mounted exterior roof access ladders are prohibited unless screened from view by surrounding features. C. Facility Screening. Within multifamily and condominium projects, storage, trash and loading areas shall be screened as follows: 16312 EXHIBIT A 1.Storage Areas. All storage, including cartons, containers, materials or equipment shallbe screened from public view as required by Section 9.100.110 (Outdoor storage and display). 2.Trash Areas. All outdoor trash and waste bins shall be enclosed by a solid wall not lessthan six feet in height in accordance with Section 9.60.210. Decorative overhead structures such as trellises shall be integrated into the enclosure design if it is visible from higher terrain. 3.Loading Areas. Loading platforms and areas shall be screened from view fromadjacent streets and residential, open space and recreation areas. (Ord. 584 § 2, 2020; Ord. 550 § 1, 2016; Ord. 325 § 1, 1998; Ord. 284 § 1, 1996) 9.60.270 Bed and breakfast regulations. A. Purpose. The city council finds that bed and breakfast facilities constitute small commercial lodging facilities in residential districts. This requires special regulations that are not normally covered by standards for motels and hotels. B. Definitions. See Chapter 9.280. C. Limits on Occupancy. 1.The bed and breakfast shall be conducted only by a person owning the dwelling andresiding therein as their principal place of residence. The use permit shall be voided upon the sale or transfer of the property ownership. 2.The bed and breakfast shall accommodate a maximum of eight guests in four rooms.D. Where Permitted. Bed and breakfast are permitted subject to approval of a conditional minor use permit only in residential zoning districts. E. Development Standards. 1.Individual units shall not contain cooking facilities.2.Parking shall be provided on-site, in accordance with Chapter 9.150, Parking.3.No change in the outside structure is permitted and any change inside must beconvertible to the original residential use. A minimum of one hundred square feet is required for each of the sleeping rooms and not more than twenty-five percent of the structure can be used for rental. 4.Landscaping may be required to screen parking areas from the view of adjacentproperties and from public/private streets. 5.Locating another bed and breakfast use within three hundred feet is prohibited.6.Signs shall not exceed two square feet attached to the house.F. Required Finding. In addition to the requirements for findings of fact as established by California law or other provisions of this code, the approval of a conditional use permit for a bed and breakfast shall require the following additional findings: 1.The property is physically suitable for use as a bed and breakfast facility;2.The use of the property as a bed and breakfast will not cause an undue burden onadjacent and nearby property owners. 17313 EXHIBIT A G. Transient Occupancy Tax. Bed and breakfast facilities shall be subject to all applicable provisions of Chapter 3.24 of the municipal code. (Ord. 550 § 1, 2016; Ord. 299 § 1, 1997) 9.60.310 Resort residential. A. Purpose. Resort residential provides for the development and regulation of a range of specialized residential uses that are individually owned but rented for periods of thirty consecutive days or less, on a regular basis and oriented to tourist and resort activity as part of a golf/resort country club. Land uses include single-family detached or attached residential uses, eating and drinking facilities, small accessory retail and personal service shops, and recreational buildings. B. Review Process. Resort residential uses are permitted when developed as part of a residential golf country club. The conditional use application review process shall be used subject to Section 9.210.020. C. Development Standards. The following standards apply to the development of resort residential uses: ITEM QUANTITY Minimum lot frontage 30 ft. Maximum building height 28 ft. (1) 22 ft. (1) adjacent to an image corridor Maximum number of stories 2 Minimum livable reserved floor area excluding garage 420 sq. ft. Minimum front yard setback from: Street or parking stall curb 8 ft. Pedestrian circulation walks 5 ft. Garage/carport setback-from street curb 5 ft. Minimum building to building setback: Without partial attachment (see note) 6 ft. With partial attachment (see note) 4 ft. Minimum interior/exterior side yard setbacks 3 ft. (2) Minimum rear yard setback 5 ft. Maximum allowable wall height 8 ft. Minimum parking required 1 space per bedroom 1 space per 300 sq. ft. GFA Note: Partial attachment of two buildings is made when an enclosed area having a typical interior function such as a hot water heater closet, furnace closet, or other essential use, is attached to two otherwise separate buildings. Construction standards and fire ratings shall meet U.B.C. requirements. 18314 EXHIBIT A 1. Chimneys, roof vents, finials, spires, and similar architectural features not containing usable space are permitted to extend up to three feet above the maximum structure height. 2. Residential units supporting mechanical equipment shall be allowed within side yard setback area with a minimum three-foot clearance to the side property. D. Allowable Resort Residential Units and Commercial Uses. The density of the allowable units is determined by the underlying general plan land use designation. The eating and drinking facilities, small accessory retail and personal service shops, and recreational buildings shall be an integral part of the development. These facilities shall not utilize more than five acres of the total site. E. Transient Occupancy Tax. Resort residential shall be applicable to all provisions of Chapter 3.24 of this code. (Ord. 550 § 1, 2016; Ord. 325 § 1, 1998) 9.90.040 Table of development standards. Table 9-6 and the illustrations in Section 9.90.050 set forth standards for the development of property within nonresidential districts. Notwithstanding Table 9-6, different standards shall apply if special zoning symbols, described in Section 9.20.030, are designated on the official zoning map. Table 9-6 Nonresidential Development Standards Development Standard District CR CP CC CN CT CO MC VC Minimum—Maximum building site (acres) n/a n/a n/a 1-20 n/a n/a n/a n/a Maximum building height (ft.)1, 6, 7 50 35 40 35 40 40 40 45 Maximum number of stories 4 2 3 2 3 3 3 n/a Maximum floor area ratio (FAR)2 .35 .50 .30 .25 .25 .30 n/a n/a Minimum perimeter building/landscape setbacks (in ft.)4 From Highway 111 right-of-way1 50/50 50/50 50/50 n/a n/a n/a n/a n/a From all image corridor3 rights-of- way1 (except Hwy 111) and from all major and primary arterials 30/20 30/20 30/20 30/20 30/20 30/20 30/20 n/a From all other perimeter street rights-of-way1 20/10 20/10 20/10 20/10 20/10 20/10 20/10 n/a 19315 EXHIBIT A From residential districts and PR, OS and GC districts1 50/10 50/10 50/10 30/155 30/155 30/155 30/155 10/0 Minimum setback from interior property lines within nonresidential districts 0 0 0 0 0 0 0 0 Parking and signs See Chapters 9.150 and 9.160 Fences and walls See Section 9.100.030 Landscaping and screening See Sections 9.100.040 and 9.100.050 Notes: 1 All minimum perimeter setbacks shall be increased one foot for every foot in height that building is above thirty-five feet. Mixed use projects and projects in the Village Build-Out Plan Area are exempt from this requirement. 2 FAR means the gross floor area of all buildings divided by the building site area. 3 See General Plan Exhibit II-4. 4 Landscape setback shall consist of landscaped area within the building setback. Number given is minimum landscaped setback from the street right-of-way. The remaining building setback may contain parking, driveways and similar facilities. In addition to above landscape setbacks, interior landscaping shall be required as a percentage of the net project area as follows: parking areas: minimum five percent; nonparking areas: minimum five percent (also see Section 9.100.050). 5 For buildings over one story in CN, CT and CO districts, setbacks shall be increased to 40/20. 6 Not including basements. Also, notwithstanding above table, the maximum structure height equals twenty two feet for all buildings within one hundred fifty feet of any general plan image corridor and major or primary arterials. Any proposed building height over twenty-two feet requires minor use permit approval and shall not exceed a maximum building height of the existing zone. 7 Except in the Village Build-Out Plan Area, where the provisions of Section 9.70.110 shall apply. (Ord. 577 § 1, 2019; Ord. 553 § 1, 2017; Ord. 550 § 1, 2016; Ord. 466 § 1, 2009; Ord. 325 § 1, 1998; Ord. 299 § 1, 1997; Ord. 284 § 1, 1996) 9.130.010 Table of development standards. Table 9-9 contains standards for development of property within special purpose districts: Table 9-9 Special Purpose District Development Standards District Development Standard PR GC OS FP HC EOD AHO A/ER MU Minimum building site n/a n/a n/a *20,000 sf ***1 acre 10,000 sf/20,000 sf multifamily 1 acre Minimum lot frontage n/a n/a n/a n/a 100 ft.n/a 100 100 n/a Maximum structure height (ft.)1 28 28 28 *28 ***40 28 *** Maximum lot coverage n/a n/a n/a n/a 30%n/a 60%40%*** 20316 EXHIBIT A Notes: *As required for needed flood control structures. ** As provided in the HC supplemental regulations, Section 9.140.040. *** As provided in the underlying base district regulations, subject to the additional requirements of the overlay district in Chapter 9.140. 1 Not including basements. Also, notwithstanding above table, the maximum structure height equals 22 feet for all buildings within 150 feet of any General Plan image corridor and major or primary arterials. Any proposed building height over twenty-two feet requires minor use permit approval and shall not exceed a maximum building height of the existing zone. 2 Landscape setback shall consist of landscaped area within the building setback. Number given is minimum landscaped setback from the street right-of-way. The remaining building setback may contain parking, driveways and similar facilities. 3 The image corridors as identified in the General Plan. 4 In the AHO, for interior yards, 5 ft. minimum plus 1 ft. additional setback for every foot of building height above 28 feet, or fraction thereof, up to a maximum setback of 15 ft. when said height above 17 ft. is located between 5 and 10 ft. from said side yard property line. If the building is over 28 feet in height, the setback is 10 ft. plus 1 ft. for every foot over 28 ft. in height or fraction thereof, to a maximum setback of 15 ft. The additional setback may be provided entirely at grade level or may be a combination of at grade and airspace above the 28-foot building height. Maximum number of stories 2 2 2 *2 ***4 2 *** Minimum setbacks n/a n/a n/a n/a Front: 30 Int./Ext. Side: 10/20 Rear: 30 n/a Front: 20 Int./Ext. Side: 10/15 Rear: 20 Front: 30 Garage: 20 Side: 20 Rear: 30 *** Minimum perimeter building/ landscape setbacks (ft.)2, t4 From Highway 111 right-of-way 50/50 50/50 50/50 50/50 50/50 50/50 n/a ****** From perimeter street ROWs 30 30 30 *10′ min, 20′ average *** 10′ min, 20′ average 20 *** From all image corridor3 rights- of-way (except Hwy 111) and from all major and primary arterials 30/20 30/20 30/20 30/20 30/20 30/20 ********* From abutting residential property or districts 30 30 30 *************** From abutting commercial and other nonresidential property or districts 20 20 20 *************** Minimum setback from interior property lines within the same project4 0 0 0 *************** Parking and signs See Chapters 9.150 and 9.160 Fences and walls See Section 9.100.030 Landscaping and screening See Sections 9.100.040 and 9.100.050 21317 EXHIBIT A (Ord. 550 § 1, 2016; Ord. 512 § 1, 2013; Ord. 445 § 4, 2007; Ord. 284 § 1, 1996) 9.160.050 Permanent signs in nonresidential districts. Signs identified in Table 9-19 following are permitted in nonresidential districts subject to approval of a sign permit per Section 9.160.090. Table 9-19 Permanent Signs Permitted in Nonresidential Districts With a Sign Permit Sign Type and Placement Maximum Number Maximum Area Maximum Height Illumination Additional Requirements Freestanding center or complex ID sign for multitenant building or multibuilding shopping center or other commercial or office complex 1 per street frontage 0.25 sq. ft. per lineal ft. of street frontage up to maximum of 50 sq. ft. per sign and 100 sq. ft. aggregate for all signs 8 ft. Direct or indirect for all signs Aggregate sign area may not be combined among street frontages. Letter height shall be a minimum 10″ high Building- mounted or permanent window ID signs for individual commercial or office tenants 1 flush- mounted plus 1 under-canopy per tenant frontage along a street or along a common-use parking lot with no direct street frontage Flush-mounted: 1 sq. ft. per lineal ft. of lease frontage up to maximum of 50 sq. ft. aggregate 8 ft. Direct or indirect for all signs ID signs for tenants above the ground floor in buildings with only interior access above ground floor shall require a sign program Under-canopy: 3 sq. ft. Freestanding ID sign for individual commercial or office building 1 50 sq. ft. 8 ft. Direct or indirect for all signs Allowed only if building has minimum 200 ft. of street frontage Building- mounted ID sign for individual 2 (but no more than 1 per each side of building) 1 sq. ft. per lineal ft. of building frontage along a street up to Top of wall Direct or indirect for all signs 22318 EXHIBIT A Sign Type and Placement Maximum Number Maximum Area Maximum Height Illumination Additional Requirements commercial or office building maximum of 50 sq. ft. aggregate Building- mounted or freestanding directory sign for multitenant buildings or complexes 1 per entrance to building or complex 18 sq. ft. Top of wall or 6 ft. if freestanding Direct or indirect Signs are to be designated and oriented to direct pedestrian traffic Business A- board type signs 1 per business 10 sq. ft. per side n/a Indirect only Signs shall be located no further than 20 feet from the main store entrance, shall not interfere with pedestrian access/ADA compliance, and shall only be placed during business hours Gas/service stations 1 freestanding sign per street frontage, combining business identification and gas prices 50 sq. ft. aggregate 8 ft. Direct or indirect for all signs Allowed only for stations which are not accessory to other uses. Price sign must show the lowest price per gallon of all grades, including taxes 1 building- mounted ID Top of wall Theaters, cinemas and cabarets 1 freestanding and 1 building- mounted sign, of which 1 sign may be combination ID Aggregate allowed: 20 sq. ft. plus 10 sq. ft. per screen/stage over 1, up to a Top of wall or 12 ft. if freestanding Direct or indirect for all signs Theaters, cinemas and cabarets 23319 EXHIBIT A Sign Type and Placement Maximum Number Maximum Area Maximum Height Illumination Additional Requirements and attraction board maximum of 40 sq. ft. 1 building- mounted coming- attraction poster per screen or stage 6 sq. ft. each Top of wall Indirect only 1 building- mounted coming- attraction poster per screen or stage Church and institutional uses 1 freestanding Same as the underlying district 24 sq. ft. Same as the underlying district 6 ft. Same as the underlying district Direct or indirect for all signs 1 of the allowed signs may include an attraction board 2 building- mounted 24 sq. ft. aggregate Top of wall Signs in residential districts requiring a permit See Section 9.160.040 Signs exempt from sign permit approval See Section 9.160.020 Temporary and semipermanent signs See Sections 9.160.060 and 9.160.070 Notes: Freestanding signs shall not be located within five feet of a street right-of-way nor within a corner cutoff area identified in Section 9.100.030. “ID” means identification sign. Signs required by law shall be allowed at the minimum size specified by such law. (Ord. 550 § 1, 2016; Ord. 506 § 1, 2013; Ord. 480 § 1, 2010; Ord. 284 § 1, 1996) 9.170.070 Application. All new telecommunication facilities shall require a conditional use permit. Modifications and/or additions Additions, such as additional antennas or equipment or size increases, to approved existing telecommunication facilities shall require a minor use permit for director approval. Modifications to approved existing telecommunication facilities shall be reviewed through a building permit. All modifications and/or additions shall be reviewed on a case-by-case basis. Upon review of an application for modification and/or additions to an existing facility, the director may schedule the proposal for a hearing with the planning commission. In all cases, unless otherwise waived by the director, an application for approval of a wireless telecommunication facility shall include, at a minimum: A. A site plan or plans drawn to scale and identifying the site boundaries; tower(s); guy wires; existing and proposed facilities; vehicular parking and access; existing vegetation to be added, 24320 EXHIBIT A retained, removed or replaced; and uses, structures and land use and zoning designations on the site and abutting parcels. B. A plan drawn to scale showing proposed landscaping, including species type, size, spacing and other features. C. Photo simulations showing the proposed wireless telecommunication facility and surrounding features. Photo simulations shall include at least three different angles of the proposed facility at different distances from the location, including before and after visualizations. D. RF maps showing all existing wireless telecommunication facilities within a ten-mile radius of the proposed facility. The RF maps shall show existing coverage without the proposed site, predicted coverage with the proposed site and existing sites, and the predicted coverage of only the proposed site. RF maps shall show the predicted coverage for indoor, in vehicle, and outside service. E. The applicant shall provide a project information and justification letter. The letter shall provide the project location, contact information, a project description and project objectives, alternative site analysis and justification for why the proposed site was chosen over existing sites. The letter shall include justification for the selected site and a benefits summary on how the proposed site will improve wireless telecommunication access in the community. F. A structural report from a California registered structural engineer. The report shall provide the following information: 1. Describe the tower and the technical, economic and other reasons for the tower design; 2. Demonstrate that the tower complies with the applicable structural standards; 3. Describe the capacity of the tower, including the number and type of antennas that it can accommodate and the basis for the calculation of capacity; 4. Show that the tower complies with the capacity requested under Section 9.170.060; and 5. Demonstrate that the proposed sources of NIER are in compliance with FCC guidelines. G. The applicant shall request the FAA, FCC, and state aeronautics division to provide a written statement that the proposed tower complies with applicable regulations administered by that agency or that the tower is exempt from those regulations. If each applicable agency does not provide a requested statement after the applicant makes a timely, good-faith effort to obtain it, the application will be accepted for processing. The applicant shall send any subsequently received agency statements to the director. H. Evidence that the tower complies with Section 9.170.060(A) and a letter of intent to lease excess space on the tower and excess land on the tower site except to the extent reduced capacity is required under Section 9.170.060. I. The applicant shall provide a draft copy of the lease agreement between the tower operator and the property owner to the planning division. Financial information may be blocked out. J. A letter of intent, committing the tower owner and his or her successor in interest to: 25321 EXHIBIT A 1. Respond in a timely, comprehensive manner to any request, required under Section 9.170.060, for information from a potential shared-use applicant, the tower owner may charge a party requesting information under this section to pay a reasonable fee not in excess of the actual cost of preparing a response. 2. Negotiate in good-faith or shared use by third parties; an owner generally will negotiate in the order in which requests for information are received, except an owner generally will negotiate with a party who has received an FCC license or permit before doing so with other parties. 3. Allow shared use if an applicant agrees in writing to pay charges and to comply with conditions described in this section. (Ord. 579 § 1, 2019; Ord. 577 § 1, 2019; Ord. 550 § 1, 2016; Ord. 492 § 1, 2011) 9.200.015 Preliminary review. Conceptual Design Review A. Any potential project applicant has the option to file a preliminary conceptual design review (PRCDR) to ascertain anticipated conditions, requirements and costs associated with a proposal. This allows the applicant to be informed of any potentially significant issues which may affect any decision to pursue the project. This process offers the following advantages: 1. Provides a comprehensive overview of city applications, fees, and other requirements necessary to obtain project approval, in writing; 2. Provides previous project background which can speed up the formal approval process when the project is submitted; 3. The written information can be used as the basis for an estimate of project costs, in order to determine a project’s viability. Submittal for this process shall include completion of an application and supplemental documentation as determined by the director. B. Within thirty calendar days of receipt of a preliminary development plan application, a review letter shall be issued to the applicant, incorporating all comments received during the review period. (Ord. 550 § 1, 2016) 26322 Affected Code Section(s)Existing Challenge/Inefficiency Suggested Change to Code Exhibit A Page # 9.50.020 Image corridors & others Developers are restricted in height and story standards within first 150 feet from an image corridor Allow for flexibliity in height and story standards within first 150 ft from image corridor 1 9.50.090 RC district development standards RC district standards should be applied city wide and have standards that are redundant Revise section to apply city wide and remove/move sections that are redundant or better fit elsewhere 3 9.60.070 Swimming Pools & 9.60.075 Ground mounted equipment Applicants looking to propose equipment within side yard setback require a PC approved Minor Use Permit Revise to allow Director approval via building permit 9 9.60.090 Accessory dwelling units Accessory dwelling unit section is inconsistent with state code Revise to be consistent with state codes 10 ATTACHMENT 1 323 324 COMMUNITY SERVICES COMMISSION MINUTES September 14, 2020 COMMUNITY SERVICES COMMISSION MINUTES MONDAY, SEPTEMBER, 14 2020 CALL TO ORDER A regular meeting of the Community Services Commission was called to order by Chair Wyler at 5:31 p.m. This meeting was held by teleconference pursuant to Executive Orders N-25-20, N- 29-20, N-33-20, and N-35-20, executed by the Governor of California in response to the state of emergency relating to novel coronavirus disease 2019 (COVID-19) and enabling teleconferencing accommodations by suspending or waiving specified provisions of the Ralph M. Brown Act (Government Code § 54950 et seq.). PRESENT: Commissioners Biondi, Blakeley, La Greca, Marley, and Chair Wyler STAFF PRESENT: Community Resources Director Escobedo, Community Resources Manager Calderon, Community Resources Analyst Torres, Management Coordinator Calderon, and Community Services Commission Secretary Chaudhry. PLEDGE OF ALLEGIANCE Commissioner Blakeley led the Commission in the Pledge of Allegiance. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None. CONFIRMATION OF AGENDA – Confirmed. CONSENT CALENDAR 1.APPROVE MINUTES OF JUNE 8, 2020 MOTION - A motion was made and seconded by Commissioners La Greca/Marley to approve the Consent Calendar as submitted. Motion passed unanimously. DEPARTMENT REPORTS 1. CITY REOPENING PLAN UPDATE Community Resources Director Escobedo presented the staff report verbally regarding City services such as City Hall reopened for appoinments only; library is providing curb side service; museum facility is currently in partnership with YMCA to provide childcare for essential workers and plans to resume museum services in January 2021. 2. 2020-21 COMMUNITY PROGRAMS AND EVENTS REPORTS AND INFORMATIONAL ITEM NO. 28 325 COMMUNITY SERVICES COMMISSION MINUTES September 14, 2020 Community Resources Manager Calderon introduced Community Resources Assistant Calderon to provide updates regarding the adjustments made to the 2020/21 programs and events lineup in response to COVID protocals by providing virtual programming and transition to in-person services as protocals allow. Assistant Calderon listed new virtual event lineup for 2020/21 season and programs. The Wellness Center is currently being used as a cooling center; classes and gym use is currently suspended; virtual fitness classes were introduced; exploring ideas to use the center’s multi-purpose room to allow instructors to provide classes via Zoom; working with instructors to provide virtual classes for Tai Chi, yoga, stretch & restore, and pilate. Staff is also considering hyrid classes to slowly phase in in-person instruction. When permitted, the Center is prepared to provide gym access on an appointment basis for 35 minute workouts and maintaining sanitation requirements between uses. The workout area has been modified with barriers for social distancing and added protection. The hiking program will resume in October by appointment only with a limit of 10 participants. Youth and adult sports leagues are currently suspended. The virtual/modified events offerings are two 9/11 Memorial virtual tours in New York City; La Quinta’s 9/11 Memorial Ceremony video; Veterans’ Recognition Ceremony; annual Tree Lighting; Pillars of the Community; possible mural and rounadabout art unveiling. All live events postponed until COVID restrictions are lifted. If permitted, staff hopes to provide modified live events by March 2021 such as Youth Olympics, Mission LQ Rocket Launch, and Fly Over LQ Kite Experience; and restructering of the City Picnic and annual Egg Hunt. Staff is exploring new events such as concert in the park with designated areas or a car concert series where patrons can participate while remaining near or in their vehicles. Golf is permitted therefore the popular La Quinta Summer Golf Tour is scheduled to run from June through August 2021. Staff responded to Commissioner Blakeley’s inquiry regarding Senior Inspiration Awards nominee Allan Woodorf. Staff provided an update regarding the library’s effort to develop how-to videos and online workshops to assist patrons with accessing services such as renewing library cards, curbside pickup, etc. To encourage engagement, Library staff is retooling their Facebook videos and using Facebook to post various storytime programs; hosting literature and/or book review discussions. They are also planning drive through events; letter writing to seniors; Dungeons & Dragons teen tournament; and offering assistance to local schools. Creation Station is offering grab ‘n go craft, art and science kits as well a follow along vidoes on Facebook. Community Resources Manager Calderon announced that due the pandemic, the the County will not be seeking a new nominee for the 2021 Senior Inspiration Award (SIA), instead will recognize the 2020 nominee Jeff Smith and 2020 Pillar of the Community Award recipient, Allan Woodorf. The SIA program will resume new nominations in the fall of 2021. BUSINESS SESSION 1.APPOINT CHAIR - COMMUNITY SERVICES COMMISSION SECRETARY CHAUDHRY 326 COMMUNITY SERVICES COMMISSION MINUTES September 14, 2020 Commission Secretary Chaudhry presented the staff report, which is on file in the Community Resources Department. MOTION - A motion was made and seconded by Commissioners Blakeley/Marley to appoint Commissioner Wyler as chair for FY2021. Motion passed unanimously. 2.APPOINT VICE-CHAIR - COMMUNITY SERVICES COMMISSION SECRETARY CHAUDHRY Community Secretary presented the staff report, which is on file in the Community Resources Department. MOTION - A motion was made and seconded by Commissioners Wyler/Blakeley to appoint Commissioner Marley as vice-chair for FY2021. Motion passed unanimously. 3.APPROVE NEW COMMUNITY SERVICES COMMISSION REGULAR MEETING SCHEDULE – COMMUNITY SERVICES COMMISSION SECRETARY CHAUDHRY Commission Secretary Chaudhry presented the staff report, which is on file in the Community Resources Department. MOTION - A motion was made and seconded by Commissioners Blakeley/La Greca to approve the new quarterly regular meeting schedule. Motion passed unanimously. 4.SELECT AND APPROVE ART INSTALLATION FOR WALL MURAL ON FRED WARING AND ADAMS - COMMUNITY RESOURCES ANALYST TORRES Community Resources Analyst Torres presented the staff report, which is on file in the Community Resources Department. Commissioner Marley shared his preference for the both walls for art installation. After discussion, Commission requested that staff explore options with Nate Frizzell to expand his art piece to include the upper wall and costs that would entail. If it is not feasible, the commission agreed to choose John Cuevas. Staff will follow up with Commission after speaking with Nate Frizzell. MOTION - A motion was made and seconded by Commissioners Marley/La Greca to approve the art work submitted by Nate Frizzell if the piece can altered to include both walls within budget. If not feasible, Commission agrees to approve the art work submitted by John Cuevas. Motion passed unanimously. 5.SELECT AND APPROVE ART INSTALLATION FOR ROUNDABOUTS ON AVENIDA BERMUDAS AT CALLE SINALOA AND CALLE TAMPICO – COMMUNITY RESOURCES ANALYST TORRES Community Resources Analyst Torres presented the staff report, which is on file in the Community Resources Department. Commission expressed some concerned regarding the size of the tree depicted on the roundabout rendering. 327 COMMUNITY SERVICES COMMISSION MINUTES September 14, 2020 Staff will follow up with the Public Works division to confirm whether the tree is still included in the redesign. MOTION - A motion was made and seconded by Commissioners Blakeley/Marley to approve the art work submitted by Sage Vaughn for the art installation on the roundabouts on Calle Bermudas at Calle Sinaloa and Calle Tampico. Motion passed unanimously. COMMISSIONER’S ITEMS Commissioner Biondi asked of the status La Quinta Art Celebration. As of March 2021, Riverside County (County) will no longer operate Lake Cahuilla. The opportunity to take over operations was extended to Desert Recreation District (DRD). DRD has inviting staff and one Community Services Commissioner to join in join in discussions regarding this new venture. Commissioner Biondi volunteered. Commissioner Blakeley shared information about the County’s Pathways to Employment program that is administrered by the Community Action Partnership and launched this month. The County approved $4 million for the program which is recruiting 500 adults for 1 year re-employment skills training. ADJOURNMENT There being no further business, it was moved and seconded by Commissioners La Greca/Blakeley to adjourn the meeting at 7:05 p.m. Motion passed unanimously. Respectfully submitted, ELIZABETH (LISA) CHAUDHRY, Community Services Commission Secretary City of La Quinta, California 328 STVR PROGRAM AD-HOC COMMITTEE Page 1 of 4 DECEMBER 3, 2020 MEETING MINUTES SHORT-TERM VACATION RENTAL PROGRAM AD-HOC COMMITTEE MINUTES THURSDAY, DECEMBER 3, 2020 CALL TO ORDER A regular meeting of the Short-Term Vacation Rental Program Ad-Hoc Committee (Committee) was called to order at 4:01 p.m. by Committee Secretary Lorett. This meeting was held by teleconference pursuant to Executive Orders N-25- 20, N-29-20, N-33-20, and N-35-20, executed by the Governor of California in response to the state of emergency relating to novel coronavirus disease 2019 (COVID-19) and enabling teleconferencing accommodations by suspending or waiving specified provisions of the Ralph M. Brown Act (Government Code § 54950 et seq.). ROLL CALL PRESENT: Committee Members Best, Butler, Caldwell, Church, Coronel, Grotsky, Jonasson, McDonough, Navarro, Shelton, Spinney, Tamm and Chair Schutz ABSENT: Committee Members Franco and Monroe STAFF PRESENT: Design & Development Director Castro, Hub Manager Sanchez, Permit Technician/Committee Secretary Lorett, Public Safety Manager Mendez, and Code Compliance Supervisor Meredith PLEDGE OF ALLEGIANCE Committee Secretary Lorett led the Committee in the Pledge of Allegiance. PUBLIC COMMENTS ON MATTERS NOT ON THE AGENDA Committee Secretary Lorett announced the following WRITTEN PUBLIC COMMENTS were received as of 12:00 p.m., which were distributed to the Committee, and incorporated into the agenda packet and public record of the meeting: REPORTS AND INFORMATIONAL ITEM NO. 29 329 STVR PROGRAM AD-HOC COMMITTEE Page 2 of 4 DECEMBER 3, 2020 MEETING MINUTES •Patrick Harlow and Mariam Avetisyan – commenting on the density recommendations proposed by the Committee; •Andy Myers – recommending guests receive citations incurred during their stay in lieu of the host by signing a waiver prior to the stay; •Brent Lamb – in support of Short-Term Vacation Rentals (STVRs); •Steven Parker – in opposition of STVRs. CONFIRMATION OF AGENDA – Confirmed CONSENT CALENDAR 1.APPROVE MEETING MINUTES OF NOVEMBER 5, 2020 MOTION – A motion was made and seconded by Committee Members Schutz/Caldwell to approve the Consent Calendar as submitted. Motion passed: ayes 13, noes 0, absent 2 (Franco and Monroe). REPORTS AND INFORMATIONAL ITEMS 1.REVIEW TIMELINE OF COMMITTEE RECOMMENDATIONS TO CITY COUNCIL Hub Manager Sanchez provided an update on the STVR Program and reviewed current efforts of City Staff. Staff provided a report to the City Council at the November 17, 2020, regular meeting outlining the STVR program’s characteristics; the City’s past, current, and future objectives and initiatives; and enforcement efforts. Following Staff’s recommendations, Council introduced at first reading Ordinance No. 586 at the December 1, 2020, regular meeting proposing amendments to Chapter 3.25 of the La Quinta Municipal Code (LQMC) related to STVRs. The code amendments include processing refinements, additional action when a change of property ownership takes place, responsiveness by local contact, new requirements of hosting platforms, and miscellaneous clarifying language. Staff will bring back this ordinance for Council’s consideration at the December 15, 2020 regular meeting for adoption at second reading. Chair Schutz and Co-Chair McDonough will present the Committee’s final recommendations to City Council at the December 15, 2020, regular meeting. Review of completed and ongoing tasks by Staff for the STVR Program: 330 STVR PROGRAM AD-HOC COMMITTEE Page 3 of 4 DECEMBER 3, 2020 MEETING MINUTES • Transferring STVR Hotline services from current vendor, Central Communications, to LodgingRevs; • Updating STVR application to include fields for additional data, such as residential development name, owner’s residency, ownership type, STVR management type, etc. to enable the collection of identifying data of the STVR program’s characteristics; • Updating the City’s STVR webpages for ease of navigation; • Posting of current STVR active and suspended properties list on the City’s website on a weekly basis; • Continuing the City’s outreach to homeowner associations (HOAs) and their security teams to ensure their enforcement is aligned with the City; • Undergoing is a STVR fee study; • The City sent out a postcard in September 2020 to notify all residents to immediately stop renting their property without a STVR permit. This was followed up with a Cease and Desist letter on November 9, 2020 to all properties that continued to rent without a STVR permit; • The City has contracted with Deckard Technologies to provide a comprehensive and robust STVR reporting. Hub Manager Sanchez answered related questions from Committee Members. CHAIRPERSON AND COMMITTEE MEMBER ITEMS 1. REVIEW CHAIRPERSON FINAL REPORT Chair Schutz reviewed the process, resources, and methodology used by the sub-committees to formulate the recommendations, which were then considered and approved by the Committee; and provided a recap of Committee meetings over the last year. Committee members were given the opportunity to share final comments on the final recommendation report. 2. REVIEW COMMITTEE MEMBER ADDITIONAL PERSPECTIVE Committee Member Jonasson reviewed her submission titled “Some Additional Perspective” and explained to the Committee this report highlighted areas in which she believed the STVR program could be further improved. Chair Schutz clarified Committee Member Jonasson’s individual report was not part of the Committee’s final recommendations and would not be presented to City Council on behalf of the Committee. Chair Schutz thanked the Committee, City Staff, and members of the community for their time and effort in serving and facilitating the Committee’s deliberations and meetings. 331 STVR PROGRAM AD-HOC COMMITTEE Page 4 of 4 DECEMBER 3, 2020 MEETING MINUTES ADJOURNMENT There being no further business, it was moved and seconded by Committee Members Schutz/Caldwell to adjourn this meeting at 4:37 p.m. Respectfully submitted, LORI LORETT, Committee Secretary City of La Quinta, California 332 CITY AS SUCCESSOR AGENCY TO RDA Page 1 of 2 DECEMBER 15, 2020 SPECIAL MEETING SUCCESSOR AGENCY TO THE LA QUINTA REDEVELOPMENT AGENCY SPECIAL MEETING MINUTES TUESDAY, DECEMBER 15, 2020 CALL TO ORDER A Special Meeting of the La Quinta City Council in their capacity as Successor Agency to the La Quinta Redevelopment Agency (“SA”) was called to order at 9:37 p.m. by Chairperson Evans. This meeting provided teleconference accessibility pursuant to Executive Orders N-25-20, N-29-20, N-33-20, N-35-20, and N-60-20 executed by the Governor of California, and the directives under the “Regional Stay At Home Order” from the California Department of Public Health, in response to the state of emergency relating to novel coronavirus disease 2019 (COVID-19) and enabling teleconferencing accommodations by suspending or waiving specified provisions of the Ralph M. Brown Act (Government Code § 54950 et seq.). PRESENT: Agency Members Fitzpatrick, Peña, Radi, Sanchez, Chair Evans ABSENT: None STAFF PRESENT: Executive Director McMillen, Agency Counsel Ihrke, Agency Secretary Radeva, and Finance Director Romero. PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None CONFIRMATION OF AGENDA – Confirmed CONSENT CALENDAR 1.APPROVE SPECIAL MEETING MINUTES OF OCTOBER 6, 2020 MOTION – A motion was made and seconded by Agency Members Radi/Peña to approve the Consent Calendar as recommended. Motion passed unanimously. REPORTS AND INFORMATIONAL ITEM NO. 30 333 CITY AS SUCCESSOR AGENCY TO RDA Page 2 of 2 DECEMBER 15, 2020 SPECIAL MEETING BUSINESS SESSION 1. ADOPT A FIRST AMENDED AND RESTATED RESOLUTION FOR ISSUANCE AND SALE OF TAX ALLOCATION REFUNDING BONDS [RESOLUTION NO. SA 2020-002] Finance Director Romero presented the staff report which is on file in the Clerk’s Office. MOTION – A motion was made and seconded by Agency Members Radi/Fitzpatrick to adopt a First Amended and Restated Resolution No. SA 2020-002 authorizing the issuance and sale of Tax Allocation Refunding Bonds by the Successor Agency to the La Quinta Redevelopment Agency in the approximate amount of $157,470,000, 2021 Taxable Series A, and authorize certain actions in connection therewith: A FIRST AMENDED AND RESTATED RESOLUTION OF THE SUCCESSOR AGENCY TO LA QUINTA REDEVELOPMENT AGENCY AUTHORIZING THE ISSUANCE AND SALE OF TAX ALLOCATION REFUNDING BONDS APPROVING THE FORM OF A THIRD SUPPLEMENTAL INDENTURE OF TRUST, PRELIMINARY OFFICIAL STATEMENT, BOND PURCHASE CONTRACT, CONTINUING DISCLOSURE AGREEMENT, ESCROW AGREEMENT, AND RELATED DOCUMENTS AND AUTHORIZING CERTAIN OTHER ACTIONS IN CONNECTION THEREWITH Motion passed unanimously. CHAIR AND AGENCY MEMBERS' ITEMS - None ADJOURNMENT There being no further business, it was moved and seconded by Agency Members Fitzpatrick/Radi to adjourn at 9:49 p.m. Motion passed unanimously. Respectfully submitted, MONIKA RADEVA, Agency Secretary Successor Agency to the dissolved La Quinta Redevelopment Agency 334 POWER POINTS CITY COUNCIL MEETING JANUARY 19, 2021 01/19/2021 1 City Council January 19, 2021 City Council January 19, 2021 Closed Session In Progress 1 2 01/19/2021 2 Pledge of Allegiance City Council Meeting January 19, 2021 B1 – 2019/20 Comprehensive Annual Financial Report 3 4 01/19/2021 3 Conducted virtually by Eide Bailly LLP, Certified Public  Accountants from October – December 2020 Reviewed nearly 600 documents, conducted several interviews Issued a clean audit opinion –most favorable conclusion New financial regulatory requirements have been postponed due  to COVID‐19 CAFR meets the GFOA’s Certificate of Achievement Program’s  requirements and has been submitted for another certification  Auditor comments regarding the City shall be provided tonight Audit Summary CAFR Content Major Events •Transmittal letters • Management discussion and analysis Financial  Statements • Balance sheets, statement of net position & cash flows  • Budgetary comparison schedules  English  Please •19 Notes •Statistical section, 10‐year comparison 5 6 01/19/2021 4 Governmental Fund Balances Category General Fund All Other Funds Total Funds Non‐Spendable $ 31,487,459 $ 2,875 $ 31,490,334 Restricted 10,249,738 46,001,248 56,250,986 Committed 30,118,800 ‐30,118,800 Assigned 32,383,017 ‐32,383,017 Unassigned 19,094,651 (5,175,243) 13,919,408 Total  $ 123,333,665 $ 40,828,880 $ 164,162,545 Prepaid Costs $ 14,065 Land held for resale 5,403,652 RDA Loan 26,069,742 Pension Trust $ 10,249,738 Housing Funds 22,818,595 Restricted Funds 23,182,653 Governmental Fund Balances Category General Fund All Other Funds Total Funds Non‐Spendable $ 31,487,459 $ 2,875 $ 31,490,334 Restricted 10,249,738 46,001,248 56,250,986 Committed 30,118,800 ‐30,118,800 Assigned 32,383,017 ‐32,383,017 Unassigned 19,094,651 (5,175,243) 13,919,408 Total  $ 123,333,665 $ 40,828,880 $ 164,162,545 Natural Disaster $ 10,000,000 Economic Disaster 6,800,000 Cash Flow Reserve 5,000,000 Capital Replacement 6,540,000 Operational Carryovers 1,778,800 Fire Services $ 10,491,654 Sales Tax  (Measure G) 8,736,219 Capital Projects 13,155,144 7 8 01/19/2021 5 Long‐Term  Debt Debt Type 2017‐18 2018‐19 2019‐20 Capital Leases $ 667,035 $ 787,971 $761,790 Compensated Absences 823,842 941,955 888,491 Land Acquisition 1,125,000 ‐‐ Revenue Bonds 650,000 ‐‐ Pension Liability 12,612,523 12,403,691 13,458,200 Total  $15,878,400 $14,103,617 $15,108,481 Irrevocable Section 115 Pension Trust  $ 6,540,000 19‐20 Contribution & Interest Earnings 3,709,738 Total  Trust  Balance 10,249,738 Pension Liability  $ 3,208,462 OPEB Trust has an asset balance of $47,052 Liability $1,580,740 Trust balance $1,627,792 Major Infrastructure  Investments La Quinta Village  Complete Streets  $7,436,000 SilverRock Event Site  $3,738,000 Citywide Drainage  Improvements  $2,360,000 Traffic  Signal  Interconnect Project  $1,792,000 Dune Palms Road  Street  Improvements  $1,164,000 9 10 01/19/2021 6 The Future Adopted a balanced 2020/21 budget Continue to address long‐term liabilities Mixture of housing and commercial  developments are under construction   Long‐term vision and planning are a priority  FAC   Presentation  Scheduled for   2/10/2021 Eide Bailly Auditor Comments 11 12 01/19/2021 7 City Council Meeting January 19, 2021 PH1 – 2020 Code Update 13 14 01/19/2021 8 Background/Proposal •Periodically recommend Code stream- lining and clean up amendments •Joint Study Session held with Planning Commission and Council in October •Proposal to amend Title 9 for clarity, flexibility, and streamlining RC Development Standards •Cove has specific development standards outside of table of standards •Staff proposing to change section 9.50.090 to city wide “Residential Architectural Design Standards” and remove redundant or unnecessary standards 15 16 01/19/2021 9 RC Development Standards •Fence standard regarding fully enclosed fencing proposed to PC •Overlooked certain properties (golf properties) •Council may: Keep recommendation, remove requirement, or modify requirement Image Corridors •Code establishes 22’ height limit and one-story limit within 150 ft of an image corridor •Staff proposes more flexibility with these standards 17 18 01/19/2021 10 Image Corridors •Staff proposes following changes within 150 ft of the image corridor ROW: –Buildings may exceed one story and will be regulated by story limitation within zone –Buildings may exceed 22 ft with the approval of a Minor Use Permit –Max height allowed would be underlying zone’s max height 19 20 01/19/2021 11 Accessory Dwelling Units •Revise ADU section to be consistent with new State regulations, including: –Adding Junior ADUs –Revising development standards –New definitions –Changes in parking requirements Title 9 Changes •Streamline ground mounted equipment changes; now Director approval via building permit •Revise sign standards for churches and institutional uses to be regulated by underlying zone 21 22 01/19/2021 12 Title 9 •Corrections to code inconsistencies –Incorrect cross-references –Missing notations in permitted uses tables •Clarified unclear language 23 24 WRITTEN PUBLIC COMMENT CITY COUNCIL MEETING JANUARY 19, 2021 1 From:Leslie Ilic Sent:Tuesday, January 19, 2021 1:02 PM To:City Clerk Mail Subject:Written Comments for City Council Meeting 1/19/21 Attachments:Public Comment City Council.docx  EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening  attachments, clicking links or responding to requests for information.   To Whom it May Concern;  Please find attached written comments for the La Quinta City Council Meeting being held today, January 19th, 2021.   Submission Information:   Names: Bill and Terri Butler   City of Residence: La Quinta   Phone Number:    Section: Reports and Information Items, Item 29 – Short Term Vacation Rental Ad‐Hoc Committee Meeting   Subject: Opposition to Short Term Vacation Rentals in La Quinta   Body: (attached)   If you have any questions, or need more information, please met me know.   Thank you,  Leslie    Leslie Ilic Executive Assistant W. L. Butler 1629 Main Street Redwood City, CA 94063 650.361.1270 main | 650.568.5420 direct BUILDING WHAT MATTERS Redwood City | Irvine | Stockton | Livermore “LEED” by example and consider the environment before you print this document This email is confidential and privileged and is intended only for the stated recipient. If you receive this message in error, please contact the sender and delete this message, and any attachments. Any review, use, dissemination or copying of this message, except by the intended recipient, is strictly prohibited. CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENTS BILL & TERRI BUTLER PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS Bill and Terri Butler       La Quinta City Council  78495 Calle Tampico  La Quinta, CA 92253    Subject: Public Comments Relating to Short Term Vacation Rentals   Dear City Council;   We are writing to voice our opposition to Short Term Vacation Rentals continuing in our community.   As owners of property within PGA West, we are moved to write in because of the explosive growth of  short term rentals due to COVID‐19; and the negative impact these rentals are having on the  community. We respect the right of property owners to use their property as they choose, but only up  to the point that it does not interfere with the quiet enjoyment and property values of other community  members. Short term rentals are increasingly becoming a nuisance in La Quinta.  Short term rentals are often large groups, which is out of character for our community. These groups  typically remain in town only for a few days (ex: festivals or long weekends) and they treat the rental  property like a hotel, and not as part of a residential community. These groups are often unaware of  community rules or ordinances, or disregard them. As a result, there are regular complains about short  term rentals – about loud music and outdoor partying which extends late into the night.   Community rules, as they exist today, make it virtually impossible to enforce these violations. When  problems arise (typically late at night), property owners are out of town, property mangers are offsite,  and neither can be reached. Community security is doing their best, but they do not have the authority  to stop violations. They cannot issue immediate citations, and even if they recommend a citation, it is  subject to ‘management review’ which takes 1‐3 days.  By that time, short term renters have usually left  town, and have no consequences. Local law enforcement have a limited ability to address the problem,  because short term renters are not around long enough to be subject to repeat visits and citations; nor  should they have to deal with these manufactured problems.   The nuisance of short term rentals is real, and our family has experienced it first‐hand.  Two of our  neighbors has profited from short term rentals, and we have experienced late‐night partying of these  renters which has kept our entire family awake.  We have tried to address the problem by contacting  the short term renters themselves, the property manager, the property owner, community security, and  the sheriff.  Despite all of this, the problem has repeated, and when a new short term renter has arrived,  we have had to start all over again.   We understand the hotline has been created to address the issue, but the hotline places the burden of  community policing on community residents.   If this problem is not addressed, then the quality of life within our community is at risk.  Fortunately,  there are easy solutions to this problem:  either the City Council can ban short term rentals, or we can  move to another community.  Sincerely,   Bill and Terri Butler   CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENTS BILL & TERRI BUTLER PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS 1 From: Marty Butler <butlermarty0@gmail.com>   Sent: Tuesday, January 19, 2021 3:42 PM  To: Teresa Thompson <Tthompson@laquintaca.gov>  Subject: Fwd: stvr   EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening  attachments, clicking links or responding to requests for information.   Teresa,  can this be submitted for this evenings City Council meeting?  Thank you for your assistance.  I have been busy  and have not had a chance to talk with other neighbors and this is not done by any means.    CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT MARTY BUTLER PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM 1 From:Marcia Cutchin <> Sent:Tuesday, January 19, 2021 12:55 PM To:Monika Radeva Cc:City Clerk Mail Subject:Re: WRITTEN COMMENTS STVRs – Jan. 19, 2021 Council Meeting Attachments:Ltr2CityCouncil1_21.docx  EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening  attachments, clicking links or responding to requests for information.   Dear Monika, Please include the attached document in the written comments to the January 19th, 2021 city council meeting 1) Full Name Marcia Cutchin 4)Public Comment or Agenda Item Number - ??? 2) City of Residence - La Quinta 5)Subject - STVRs 3) Phone Number - 6) Written or Verbal Comments - Written Comments Thank you, Marcia L Cutchin CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT MARCIA CUTCHIN PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM Screenshot of instant book numbers in La Quinta. I do not believe council has considered the far‐reaching  consequences for this community. According to La Quinta's 2019 Comprehensive Annual Financial Report,[23] THE TOP EMPLOYER IN THE CITY IS: DESERT SANDS UNIFIED SCHOOL DISTRICT. TRANSIENT STUDENTS DON’T GO TO SCHOOL HERE. The Coachella Valley Economic Partnership outlined the  most critical objective for the area is to diversify beyond tourisms “OUR OBJECTIVE SHOULD BE  ENCOURAGING TECH JOBS AND NOW IS THE OPPORTUNITY TO GAIN THESE INDIVIDUALS”  https://sbemp.com/local‐leaders‐discuss‐the‐economic‐future‐of‐the‐coachella‐valley‐in‐free‐webinar‐series/  YET WE ARE CONVERTING AVAILABLE HOUSING INVENTORY TO TRANSIENT HOTEL LODGINGS  WHILE CITIES ALL OVER THE PLANET ARE PAYING INCENTIVES TO PEOPLE WHO WORK REMOTE TO MOVE  THERE https://www.npr.org/2020/12/20/944986123/you‐want‐to‐move‐some‐cities‐will‐pay‐you‐10‐000‐to‐relocate https://www.marketwatch.com/story/these‐9‐cities‐states‐and‐countries‐will‐pay‐you‐to‐move‐there‐2018‐10‐26  WE ARE CONVERTING SCARCE HOUSING INVENTORY TO TRANSIENT HOTEL LODGINGS  WHILE CITIES ALL OVER THE PLANET ARE ARMING THEMSELVES AGAINST THE CORROSIVE EFFECT OF THE  SATURATION OF STVRS…New short‐term rental rules starting in California, Colorado and Hawaii https://www.avalara.com/mylodgetax/en/blog/2019/04/new‐short‐term‐rental‐rules‐starting‐in‐california‐colorado‐and‐hawaii.html  WE ARE CONVERTING AVAILABLE HOUSING INVENTORY TO TRANSIENT HOTEL LODGINGS  WHILE HARVARD LAW POLICY REVIEW CALLS THE EFFECTS OF STVRS “CORROSIVE”  “For residents displaced by Airbnb, a blanket ban would likely be preferable to any solution that insufficiently addresses the corrosive effects of  STRs.” Harvard Law Policy Review   https://harvardlpr.com/wp‐content/uploads/sites/20/2016/02/10.1 10 Lee.pdf  OUR COUNCIL IS WELCOMING THEM WITH OPEN ARMS.  #2 in the country large‐market places to own a vacation rental  https://www.airdna.co/blog/best‐places‐to‐invest‐in‐us‐vacation‐rentals  WHILE OUR HOUSING AUTHORITY IS ATTEMPTING TO ANSWER TO FEDERALLY MANDATED DEMANDS FOR  INCREASES IN MODERATE TO LOW INCOME HOUSING UNITS…WE ARE CONVERTING THOSE WE HAVE TO  TRANSIENT TOURIST ACCOMODATIONS.  “La Quinta has always been a tourist destination. What’s the problem?” Today’s Airbnb infiltration has no resemblance to the way is ever was. “Back ten or fifteen years ago this was ok because we had a fifth of the number of operators and that fifth had a fifth of the turnovers we now have through technology platforms. Yes, we were reckless a few weekends every year, piling up in our neighbor’s houses to turn our own over to the wild wave of festival visitors. We had fun holding our breathes the days they were in town, knowing it was uncontrolled but confident once it passed, we would pick up the pieces and our sacred and secure communities would return to order. We have no such confidence now. Instead we hold our breaths for endless days upon end, waiting to see if our council will ever allow us the return of our sacred and secure communities.” 43-year resident La Quinta Cove 1 From:Arlene Gotshalk <> Sent:Tuesday, January 19, 2021 1:57 PM To:Monika Radeva Subject:Written Comments and Request to speak Public Comment at City Council Meeting 1-19-21 Attachments:Talk - City Council Talk Raise permit license fee 1-19-21.pdf; Talk - City Council Talk Raise permit license fee 1-19-21.docx  EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening  attachments, clicking links or responding to requests for information.   Good afternoon Monika, I request to speak at today's City Council Meeting and have attached my letter to be included in  written comments.    I will be presenting some financial figures. Would it be possible for the Council Members to have a  copy of my letter which highlights these figures?  Thank you.  Arlene  CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT ARLENE GOTSHALK PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - RELATED TO STVRS Arlene Gotshalk Madam Mayor and Council Members, Thank you for the opportunity to speak with you today. I am a full-time resident of the Cove neighborhood and ask you to continue the moratorium on issuing STVR permits as we work together to find acceptable mitigations to the exploding #s of STVRs in LQ. I’ve talked about transient tourists staying in commercial mini motels in residential districts. I’ve also talked about the 1998 ordinance regarding the prohibition of resort residential in the Cove. I think there are solutions to these issues, and I’d like to present a simple solution. The figures that I am using today are rounded off and are documented in the written material I submitted. As of November, there were 1260 STVR properties in LQ with 445 located in Residential areas without an HOA and there are 815 STVR units in the rest of LQ. These 445 units comprise 35% of the total STVR properties STVR Property Location Location % Number of STVR Units Residential Not within HOA 35% 445 PGA West HOA 35% 442 Within HOA 14% 170 Commercial 16% 203 1260 (City Council Meeting November 17, 2020) I understand Revenue is an important aspect of what these STVRs mean to the City. Taxes from Hotels & Vacation Rentals is #5 in City Revenues. Separate out Hotels and the figure for STVRs’ TOT revenue is $3,000,000. TOT Revenue from STVRs $3,000,000 (Projected city budget, October, The Gem) STVR Expenses $1,500,000 (City Manager) Net Income $1,500,000 CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT ARLENE GOTSHALK PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - RELATED TO STVRS SUGGESTION To ease the ongoing issues with STVRs in Residential Neighborhoods, remove them. Phase out these commercial mini hotels and Phase out these 445 STVRs in residential districts There would still be 815 STVR units but there would be a loss of TOT revenue of <$525,000> - a significant amount. There may be more commercial STVRs in the future, but we need to find revenue solutions now. SOLUTION Loss of TOT from the 445 STVRs: Increase Fee for Permit to operate STVR which would be guaranteed NEW income. Currently City Fee for STVR Permit La Quinta $200 Palm Springs $944 Rancho Mirage $1700 Cathedral City $1950 (Desert Sun, December 3, 2020) Raise LQ Permit fee to $1,000 for the active 815 STVR units Revenue increased by $800 x 815 units $650,000 Expenses reduced with 35% less STVRs (20% of $1,500,000) $300,000 New Money $950,000 Covers the LOSS of 445 TOT revenue <$525,000> PLUS, ADDITIONAL REVENUE $425,000 Decrease in Expenses Reported at the ad hoc committee, there are 22 part time staff needed to support the STVR program. What other business takes this much city effort? It gives the appearance that the City subsidizes STVR program with our tax dollars while neighbors subsidize it with the degradation of their neighborhood. (October 1, 2020 STVR ad-hoc meeting, Martinez & Hewig, financial overview) CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT ARLENE GOTSHALK PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - RELATED TO STVRS By raising fee for permit to $1,000, the loss of TOT from phasing out 445 STVRs in residential areas has been replaced. Additionally, revenues increased by $425,000 and residential districts are restored to their original intent, single family dwellings. THIS IS JUST ONE SUGGESTION TO SOLVE THE CURRENT STVR PROBLEMS. PLEASE EXTEND THE MORATORIUM ON STVR LICENSE PERMITS PAST THE FEBRUARY DEADLINE SO WE CAN WORK TOGETHER TO FIND SOLUTIONS. Thank you, Arlene Gotshalk CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT ARLENE GOTSHALK PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - RELATED TO STVRS From:Jim Lambert To:City Clerk Mail Subject:meeting 1/19/2021 email Date:Tuesday, January 19, 2021 5:44:40 PM EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening attachments, clicking links or responding to requests for information. Hello Monika, is it possible to have my comments via teleconference included in the record as written? If so, here they are: Thanks, Jim Lambert I would like to address you all today with a couple of issues I have brought to your attention over the past few months, to refresh your memories. Most recently, I contacted the city manager, mayor and council concerning the apparent disregard of the State order restricting travel and short term rental occupancy to essential workers. When a similar order was implemented in the Spring the city required verification of status for renters, or 60 day stays. Since December 3, 2020 no such verification has been undertaken. I reported 5 STVR houses a total of 9 separate times in December with no enforcement by the city. Mr Mcmillan called me in response to my email, and explained the city was calling property managers and owners to verify they were complying with the state orders.,The city was QUOTE “educating” the owners. Since they kept renting with changeovers every 4 or so days, the education must have failed. The number of cases of Covid reported in the Desert Sun December 3, was 1101 with 19 deaths since the start of the pandemic in February 2020. The Desert Sun reported on January 15, 2021, six weeks later, there have been 2264 cases and 37 deaths. I have to wonder if there had been a crack-down and enforcement as in the Spring would these numbers be less shocking? This council meeting is being conducted totally on line, no worry CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT JIM LAMBERT PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM about safe distancing for the council, but STVRs are allowed to continue to operate without enforcement. Next I implore you to extend the moratorium,since it is evident that the current number of STVRs has exceeded the capability of the city to enforce the existing laws. If the numbers of applications, reported to be 200 or more, are approved there will be no chance for community and neighborhoods in the areas where they are not banned. As an example, where I live within PGA West, on Legends Way, Golf View Drive and Mountain View, there are areas with more than 40% STVRs. Of 92 homes 39 are rentals. The density of rentals has completely eliminated the community we once had before the city allowed unchecked permit issuing with no regard for the neighborhood. Loss of more homes turned into mini hotels is unconscionable. These remotely managed transient hotels have no personal contact with the incoming renters, no proper screening is possible when rental platforms allow “instant book” for rentals. Allowing our low density zoned residential communities to be opened to occupation by thousands of transient unknowns. What is the purpose of zoning if it is not regulated? Home businesses are supposed to not have a negative effect on the neighborhood or community. That is far from what happens with the current over-saturation of STVRs. Instead we have noise, multiple vehicles, over occupancy, trash, trespassing, and threats to persons. Please act on these issues to bring the luster back to La Quinta. Make the ban on new permits in residentially zoned areas permanent, Promote the Transient zoned areas for STVRs where they are planned for. The Signature at PGA West and Silverrock are upcoming areas zoned for rentals. CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT JIM LAMBERT PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM 1 From:Mary Jo McCowan Sent:Tuesday, January 12, 2021 11:43 AM To:City Clerk Mail Subject:Letter to La Quinta City Council Attachments:January STVR city of La Quinta-1.docx Follow Up Flag:Follow up Flag Status:Flagged ** EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when  opening attachments, clicking links or responding to requests for information. **  To the Office of the City Clerk:  The attached letter has been sent to the Council Members of the City of La Quinta.  The subject of my letter concerns  extending the moratorium of short‐term rentals in the City of La Quinta.  I would like to have the letter read at the City  Council meeting on January 19, 2021.  Would you please let me know if this is possible.  Thank you very much.  I am a resident of the City of La Quinta.  With regards,  Mary Jo McCowan        CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT MARY JO McCOWAN PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM January 11, 2021 Members of the La Quinta City Council City of La Quinta 78-495 Calle Tampico La Quinta CA 92253 Dear Council Members Fitzpatrick, Pena, Radi, Sanchez, Mayor Evans, We are writing this letter to implore the La Quinta City Council to extend the Executive Order No. 10 with a continuance of the moratorium on processing any new applications for short-term vacation rentals in the City of La Quinta. As thirty year residents of the city we have always felt that La Quinta is a special place to live and has a unique and forward looking city government. During the past several years our community has been inundated with short term rentals. These properties have been purchased by investors who do not live here, nor do they themselves live next to a short-term rental. Within a block on our street alone, there are 16 short term rentals including a property right next door. Within a 300 yard radius we have 66 short term rentals. Congested parking and over occupancy continues to be a problem. Many times we have called the STVR hotline to report active violations (amplified outdoor music, drunken parties) as well as our local rangers who patrol the area. My husband has gone outside at 12:30AM in his pajamas asking next door renters to please quiet down. Hooting and hollering and hitting balls onto the golf course in the middle of the night is a frequent disturbance. Many of these renters exhibit bad behavior and are disrespectful of the neighborhood. In addition, it is our understanding that following the Governor’s December 3, 2020 stay at home order, including the County of Riverside and the City of La Quinta, that there were restrictions on the operations of short-term rentals. A preponderance of these properties, including the rental next door, continue to rent and are full most weekends. Many, many cars on the street have out-of-state license plates. We have emailed La Quinta code enforcement numerous times with pictures with time, date and location but no action has been taken. The owners of these properties are profiteering from the misery and hardship of those businesses that have shut down during the pandemic. The City of La Quinta will be collecting TOTs from these properties in violation of the order. It is our recommendation that short term rental permit density be studied before any new permits are issued. Our HOA is currently attempting to amend our CC & R’s to limit rentals to a 30-day minimum rental period. If the city would continue the moratorium on rental permits it would certainly help our efforts to control this problem. Thank you for your consideration. Respectfully, Robert and Mary Jo McCowan CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT MARY JO McCOWAN PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM *** IMPORTANT COVID‐19 UPDATES FOR SHORT‐TERM VACATION RENTALS *** Post Date: 12/10/2020 OPERATORS & OWNERS OF SHORT TERM VACATION RENTALS IN LA QUINTA Following the Governor’s Dec. 3, 2020 Regional Stay at Home Order, there was some confusion over what types of short‐ term lodging operations would be allowed to continue to operate. The City of La Quinta has received clarification from the County of Riverside with the following restrictions in order to operate:  For instate visitors, short‐term lodging (including hotels, motels, vacation rentals, and time shares) will continue to be able to operate as long as those visitors are either: (1) “essential” workers; or (2) traveling for COVID‐19 mitigation and containment measures, treatment measures, or providing housing solutions, including measures to protect homeless populations.  For out of state visitors, a separate rule applies. Short‐term lodging is allowed to continue to operate and be available if only: (1) those visitors are “essential” workers; or (2) those visitors are traveling for above‐ referenced COVID mitigation purposes; or (3) those visitors are traveling for non‐essential travel, and the reservation is for at least the minimum 14‐day time period required for quarantine and visitors remain at the place where they have a reservation. Under the Regional stay at home order, Hotels and lodging are allowed for COVID‐19 mitigation and containment measures, treatment measures, provide accommodation for essential workers, or providing housing solutions, including measures to protect homeless populations. See FAQs here: https://covid19.ca.gov/stay‐home‐except‐for‐essential‐ needs/#regional‐stay‐home‐order CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT MARY JO McCOWAN PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM 1 From:Judith Neid <> Sent:Monday, January 18, 2021 4:19 PM To:City Clerk Mail Subject:Written comment to council members Attachments:City letter January 17.docx  EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening  attachments, clicking links or responding to requests for information.   Judith Neid La Quinta Item #29 Short Term Vacation Rentals Thank you CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT JUDITH NEID PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM Council Members,  I am a resident adding my voice to the chorus asking you to extend the moratorium on STVR’s in La  Quinta.  If you are not paying attention to the other Desert Cities with fewer by far numbers of these party  houses I hope you understand this is not the time to open up for new ones or sneak in the ones you  have during the moratorium.  You work for La Quinta residents not Airbnb. There is much evidence the return to the city is not worth  the cost.  The city can comfortably support itself unless it is being financially mismanaged.   Hotels are popping up all over. La Quinta is a first class destination. You are cheapening our image.   Judith Neid      1 From:Robin Nenninger Sent:Monday, January 18, 2021 2:51 PM To:Monika Radeva; Robin Nugent; Jon McMillen; John Pena; Kathleen Fitzpatrick; Linda Evans; Robert Radi; rradi@laqintaca.gov; Steve Sanchez Cc:Robin Nugent Subject:STVR - Support in favor of a continued moratorium Dear City of La Quinta Council Members:  My name is Robin P. Nugent.  I live in PGA West, La Quinta, CA.  My phone number is   This is for Agenda Item # on the City Council Agenda for January 19, 2021.  My husband, Bob, and I retired to PGA West here in La Quinta in 2004. This city and PGA West could be described as  idyllic. It is like the very best summer camp full of new friends, neighbors, golf, tennis, biking, hiking, great restaurants.  We love our neighbors and enjoy meeting new people and making long term friendships.    My letter today is in complete support of a continued moratorium on adding further STVRs to the 1,311 (One thousand,  three hundred and eleven!) already approved STVRs just in the city of La Quinta. This issue has divided people who are  afraid to take a stand on the issue for fear of repercussions from others. Like our nation is divided, so are we on this  issue. I would humbly ask you to listen to the people in the neighborhoods who elected you and not the large out of  town companies who are absentee landlords. You are going to successfully gut our town and in particular, PGA West.   Here in PGA West we have a private golf club and 6 golf courses plus a beautiful new sports facility. No person or  company who owns a short term rental here will join our golf club or the sports club because they do not live here and  they cannot offer the club to a guest without them being here. Do you see the damage that is being done? So the golf  members decline or move out of PGA West to another town that only allows 28 or more day rentals and leaves this  place a ghost town of a bunch of partiers who do not care one whit about our issues as a city. Look at Cathedral City.  Taking the issue to a vote. They are fed up. Look at other cities across the country. Please look to the people that live  here and are trying to support your good decisions.  I do not have to repeat the issues with the struggle we face with STVRs. That has been well documented.  My husband and I want our neighborhood back. I want to make friends with neighbors but cannot do that with the  revolving door of different renters. My husband and I talk about how we feel every Wednesday, getting ready for the  weekend and who will be at the various houses on the lake. We know each and every house around us that is a short  term rental and truly dread what we might have to do: make calls, confront, stew and steam over the noise.  Please continue the moratorium until you have enough comments from your people, your constituents. Please come up  with a solution that solves this issue. What we have right now is not working. Please consider the people and listen to  the people who placed you and trusted you in city leadership.   Thank you  Robin Nugent  CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENTS BOB & ROBIN NENNINGER PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM 1 From:Marie Thompson Sent:Tuesday, January 05, 2021 11:04 AM To:City Clerk Mail Subject:STVR, opposed with suggestions. Follow Up Flag:Follow up Flag Status:Flagged  EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening  attachments, clicking links or responding to requests for information.   Dear City Manager, Mayor, Council Members.    Please uphold the moratorium on new STVR’s.   We feel that the City of LaQuinta has done a disservice to its citizens.   You have allowed an industry to invade our Neighborhoods. They operate remotely with little consideration for the  residential neighbors.   You say they come in and improve properties, but those improvements are designed to maximize occupancy and create  a party atmosphere. These vacation renters increase the number of parked cars on our quiet streets with the local  residents left to sort out parking problems.  Some homes rent out every week, others once or twice a month. There are  respectful renters but they are not our neighbors and their drive by participation is often fueled by alcohol and  recreational drugs. The residential neighbors are left to resolve problems with loud parties and blaring music,  garbage.  Your attempt at a vacation rental hotline is a joke. We respect our Code Enforcement crew, but this should not  be their job. You are creating a situation that you have to throw more money at to do it properly.  If you had these  properties in a special village, zone and not in our residential neighborhoods it would be a better situation to control.  If the City feels that we need the TOT revenue, please develop STVR villages that are NOT in our residential  neighborhoods.   We would ask the city to implement the following:  1) no more new STVR in ungated  communities. 2) enforcement of the 300 ft density boundaries, to be phased in at license renewal. 3) keep sound rules 8:00pm‐8:00am 4)no transfer of STVR licenses. Thank you for your consideration.  Craig and Marie Thompson  Residents of La Quinta 8 years    CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENTS CRAIG & MARIE THOMPSON PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND THE MORATORIUM From: Judy Hoffman Sent: Tuesday, January 19, 2021 11:45 AM To: City Clerk Mail <CityClerkMail@laquintaca.gov> Subject: Written comments EXTERNAL: This message originated outside of the City of La Quinta. Please use proper judgement and caution when opening attachments, clicking links or responding to requests for information. From Judith Hoffman, Public Comment STVR Below are items I wish to address concerning STVR property in my neighborhood. Neighborhood Watch Programs are viewed as a valuable tool in open neighborhoods such as the Cove. Be familiar with people you expect to see on a normal basis, including their cars. Stay vigilant and communicate with neighbors! At this time I believe there is one Code Enforcement Officer assigned to our Cove of apprx 5300 homes, Mon-Fri., 9-5. These Officers are well trained professionals but no one person can handle this workload. Public streets, many cars left for weeks or months in the same place. Not uncommon to find out they're not in working order, being used for parts or selling the parts. Adding more vehicles will likely increase the number of smash and grab thefts, bringing more unwanted traffic to this area. In Dec of 2020 an individual drove through Cove, seems he was looking for someone in particular, speculation is there was business dealings at this house, 53020 Avenida Diaz. Approx 30 shots gun shots were released at this property, please increase Cove Enforcement presence and do not encourage unnecessary traffic in this residential neighborhood. I see a bullet hole in the wall between my home and 53020 everyday. It serves as a reminder of danger that can happen in a minute. I respectfully request you extend the moratorium on STVR licenses. CITY COUNCIL MEETING - JANUARY 19, 2021 - WRITTEN PUBLIC COMMENTS BY RESIDENT JUDY HOFFMAN PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA - IN OPPOSITION OF STVRS & EXTEND MORATORIUM