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FY 2022/2023 BudgetCITY OF LA QUINTA ADOPTED BUDGET Quil'ea CALIFORNIA CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET TABLE OF CONTENTS INTRODUCTION City Council and Staff I Transmittal Letter II Budget Summary and Introduction V GANN Limit Appropriation Calculation XIII Summaries/Charts 1 GENERAL FUND Revenues 33 Expenses 39 City Council 39 City Manager 41 Marketing & Community Relations 44 City Attorney 46 City Clerk 47 Community Resources 49 Human Resources 50 Police 52 Fire 54 Community Resources Administration 57 Wellness Center Operations 59 Recreation Programs and Special Events 61 Code Compliance/Animal Control 63 Public Works 65 Parks Maintenance 66 Public Buildings 69 Public Works Administration 71 Public Works Development Services 73 Streets 75 Engineering Services 77 Design & Development 79 Design & Development Administration 80 Planning 82 Building 84 The Hub 86 Fiscal Services 88 Finance 89 Central Services 92 Quil'ea CALIFORNIA REVENUE - OTHER FUNDS Other Funds/Special Funds Revenue 95 INTERNAL SERVICE FUNDS Internal Service Funds 110 Facility & Fleet Replacement Fund 111 Information Technology Fund 113 Park Equipment & Facility Fund 115 Insurance Fund 117 LIBRARY & MUSEUM FUND Library & Museum Fund 119 GAS TAX FUND Gas Tax Fund (Streets) 122 LIGHTING & LANDSCAPING FUND Lighting & Landscaping District 124 HOUSING AUTHORITY Housing Authority Funds 126 FINANCING AUTHORITY Financing Authority 132 SILVERROCK SilverRock Golf Resort 134 OTHER FUNDS Special Funds Summary 137 Public Safety Fund (Measure G) 138 Federal Assistance Fund 139 SLESA (COPS) Fund 140 Quimby Fund 141 AB 939 - CalRecycle Fund 142 Measure A Fund 143 Infrastructure Fund 144 Emergency Management Performance Grant (EMPG) Fund 145 Quil'ea CALIFORNIA State Homeland Security Programs (SHSP) Fund 146 CASp, AB 1379 Fund 147 South Coast Air Quality Fund 148 Economic Development Fund 149 Transportation DIF Fund 150 Parks & Rec DIF Fund 151 Civic Center DIF Fund 152 Library Development DIF Fund 153 Community Center DIF Fund 154 Art in Public Places Fund 155 SA PA 1 Capital Improvement Fund 156 Supplemental Pension Plan Fund 157 CERBT OPEB Trust Fund 158 PARS Pension Trust Fund 159 CAPITAL IMPROVEMENT PROGRAMS Fiscal Year 2022/23 162 SUPPLEMENTAL INFORMATION Supplemental Information 165 CITY COUNCIL & STAFF FISCAL YEAR 2022/23 City of La Quinta Adopted Budget City Council Linda Evans - Mayor Kathleen Fitzpatrick - Mayor Pro-Tem Robert Radi - Council Member John Pena - Council Member Steve Sanchez - Council Member City Staff Jon McMillen - City Manager William H. Ihrke - City Attorney Claudia Martinez -Finance Director/City Treasurer Gil Villalpondo -Business Unit/Housing Development Director Bryan McKinney - Public Works Director/City Engineer Monika Radeva - City Clerk Director Chris Escobedo - Community Resources Director Danny Castro - Design & Development Director I CALIFORNIA June 22, 2022 Citizens of the City of La Quinta and Members of the City Council, I am pleased to present the Adopted Fiscal Year 2022/23 budgets for the City of La Quinta, La Quinta Housing Authority and La Quinta Financing Authority. The budget is balanced and reflects the community's priority of sound fiscal management while maintaining high service levels. To garner community input, the proposed budget was presented at various public meetings prior to adoption. This budget also incorporates the Housing Commission and Financial Advisory Commission's (FAC) review and recommendations. The Housing Commission oversees low -moderate housing programs, while the FAC's duties include the oversight of Measure G sales tax funds, to ensure revenue allocation based on the voter -approved ballot measure. Operating Budget and Capital Improvement Program The City's primary budgets are the 2022/23 Operating Budget and the Capital Improvement Program (CIP). The Operating Budget forecasts $68,321,100 in revenue and proposes $64,651,274 of expenditures; $3,353,000 is allocated to Measure G reserves leaving a projected budget surplus of $316,826. Of the total Operating Budget expenditures, public safety costs (police/fire) are $27,037,772 or 42 percent. Sales tax, transient occupancy tax, and property tax continue to be the top three revenue sources. Combined, these revenues account for about 69% or $47,190,000 of the projected General Fund revenue of $68,321,100. Measure G sales tax revenue of $13,500,000 will be used to fund both police services (38% of the total Measure G revenue or $5,100,000) and capital projects (37% of the total Measure G revenue or $5,047,000). The remaining 25% or $3,353,000 is available for appropriation. The 2022/23 CIP budget is $14,036,811 of which $7,782,000 is funded by the General Fund ($5,047,000 from Measure G). The remaining $6,254,811 comes from limited use revenues such as developer impact fees, Measure A funds, Gas Tax funds, and grants. The City invests in infrastructure that supports the community 78495 Calle Tampico I La Quints, California 92253 1760.777.7000 I www.laquintaca.gov ■ tal aliil CALIFORNIA (e.g., streets, bridges, flood control systems, parkways, parks, and public buildings) through the CIP. This year's projects focus on improving transportation, parks and facilities, drainage, and the Highway 111 corridor. General Fund Reserves The City continues to promote a long-term vision with sound financial management. The current general fund reserves total is projected to be $63,170,000 and based on budgeted numbers will increase by $3,012,572 ($316,826 budget surplus plus $2,695,746 from the annual loan repayment due to the General Fund from the Redevelopment Successor Agency) to $66,182,572 in 2022/23. The City also holds funds for specific purposes in trust accounts. The allocations are illustrated in the following table. Fund Balance Summa Estimated as of 6 30 2023 Emergency Reserves Natural Disaster Economic Disaster Cash Flow Reserve Capital Replacement Reserve Unassigned Reserve Total Committed & Unassigned Funds 10, 000, 000 11,000,000 5,000,000 10,000,000 30,182, 572 66,182,572 Sales Tax (Measure G) Public Safety Fire Service Trust Pension Trust Fund Other Post Employment Benefit Trust Total Assi • ned Funds 16, 592, 241 12,800,000 10, 519, 000 2 035 000 41 946 241 Overall Total 108 128 813 I would like to thank the City Council for their leadership, direction, and support during this year's budget process and acknowledge every employee for their hard work and continued dedication to our community and its residents. I would also like to extend my appreciation to all City Commissioners and residents who participated in public forums (in person and virtually) to determine the most 78495 Calle Tampico I La Quinta, California 922531760.777.70001 wwwlaquintaca.gov • tal aliila CALIFORNIA important programs and services for the community. The 2022/23 budget reflects the Council's dedication to providing excellent services and to ensuring that the community continues to prosper. Jon McMillen City Manger 78495 Calle Tampico I La Quinta, California 922531760.777.70001 wwwlaquintaca.gov Budget Summary and Introduction The budget document is designed to help the residents of La Quinta and the general public gain a better understanding of the City's budget process by highlighting the City's past, present, and future operations. u�_. ,,• FUND # FUND NAME TOTAL REVENUES TOTAL EXPENSES SURPLUS/ (DEFICIT) 101 GENERAL FUND 68,321,100 68,004,274 316,826 105 DISASTER RECOVERY FUND 5,003,505 - 5,003,505 201 GAS TAX FUND 2,691,011 2,687,351 3,660 202 LIBRARY & MUSEUM FUND 2,867,000 1,909,146 957,854 203 PUBLIC SAFETY FUND 2,000 - 2,000 210 FEDERAL ASSISTANCE FUND (CDBG) 156,000 152,600 3,400 212 SLESF (COPS) 101,000 100,000 1,000 215 LIGHTING & LANDSCAPING FUND 2,483,300 2,465,376 17,924 220 QUIMBY FUND 25,000 - 25,000 221 AB 939 - CALRECYCLE 64,000 150,000 (86,000) 223 MEASURE A FUND 1,875,000 3,882,000 (2,007,000) 225 INFRASTRUCTURE FUND - - - 226 EMERGENCY MANAGEMENT PERFORMANCE FUND 12,100 12,000 100 227 STATE HOMELAND SECURITY PROGRAM 5,000 5,000 - 230 CASp FUND, AB 1379 20,200 5,500 14,700 235 SO COAST AIR QUALITY FUND 54,400 46,500 7,900 241 HOUSING AUTHORITY FUND 1,451,500 1,712,670 (261,170) 243 RDA LOW -MOD HOUSING FUND 20,000 250,000 (230,000) 247 249 250 ECONOMIC DEVELOPMENT FUND SA 2011 LOW/MOD BOND TRANSPORTATION DIF 15,000 25,000 1,020,000 21,500 20,000 500,000 (6,500) 5,000 520,000 251 PARKS & RECREATION DIF 501,000 500,000 1,000 252 CIVIC CENTER DIF 301,000 250,000 51,000 253* LIBRARY DEVELOPMENT DIF 75,000 15,000 60,000 254 COMMUNITY CENTER DIF 152,000 - 152,000 255 STREET FACILITY DIF 10,000 - 10,000 256 PARK FACILITY DIF - - - 257 FIRE PROTECTION DIF 101,000 - 101,000 259 MAINTENANCE FACILITIES DIF FUND 75,500 - 75,500 270 ART IN PUBLIC PLACES FUND 153,000 177,000 (24,000) 275 LQ PUBLIC SAFETY OFFICER FUND 2,200 - 2,200 310 LQ FINANCE AUTHORITY FUND 1,100 1,100 - 401 CAPITAL IMPROVEMENT PROGRAMS 13,136,811 13,136,811 - 405 SA PA1 CAPITAL IMPROVEMENT BOND 1,000 - 1,000 501 FACILITY & FLEET REPLACEMENT FUND 1,685,000 1,608,750 76,250 502 INFORMATION TECHNOLOGY FUND 2,256,708 2,258,054 (1,346) 503 PARK EQUIP & FACILITY FUND 470,000 545,000 (75,000) 504 INSURANCE FUND 1,020,400 984,100 36,300 601 SILVERROCK RESORT FUND 4,865,453 4,782,135 83,318 602 SILVERROCK GOLF RESERVE FUND 79,000 - 79,000 760 SUPPLEMENTAL PENSION PLAN 5,500 12,850 (7,350) 761 CERBT OPEB TRUST (HEALTH BENEFITS) 10,000 1,500 8,500 762 PARS PENSION TRUST 100,000 55,000 45,000 D TOTAL 111,213,788 106,251,217 4,962,571 * This fund has an outstanding inter -agency loan due to the Successor Agency. The budget is comprised of 43 unique Funds. The preceding chart is a summary of revenues and expenditures of all Funds represented in this budget document. These resources provide residents and visitors police and fire protection, public parks, well maintained roads, and community experiences. v BUDGET OVERVIEW City Manager's Message: This section provides an overview of the entire budget and highlights how the City is responding to the needs of our community and the policy direction of the City Council. Budget Summaries and Charts: This section provides a summary of the City of La Quinta's Fiscal Year (FY) 2022/23 Budget. Tables and charts show an overall picture of the City's budget from several perspectives. The section includes the following: information relating to the City's General Fund revenue sources and expenditures; General Fund reserves; city-wide transfers in and out; a summary of contract services; salary and benefits; and the City's departmental staffing plan and historical comparisons. Revenue: This section provides General Fund revenue details. Expenses by Department: The department budgets provide expenditure line items with accompanying notes. Departments include: City Council, City Manager's Office, City Attorney, City Clerk, Community Resources, Public Works/Engineering, Design and Development, and Fiscal Services. Revenue Other: Non -General Fund revenues are summarized and detailed in this section by fund number and fund type. Internal Service Funds: Internal Service Funds provide services to departments within the City. The following fund expenditures are detailed in this section: Facility & Equipment Replacement, Information Technology, Park Equipment & Facility, and Insurance. Library and Museum Fund: Property tax revenues are dedicated to library and museum programs and facilities. This section provides detailed revenue and expenditure budgets for those programs. VI Gas Tax/Streets Fund: These restricted funds maintain and improve city streets, provide traffic control, and maintain storm drains. Revenue is derived from fuel sales taxes and is supplemented by the General Fund. Lighting and Landscape Fund: Citywide landscape and lighting maintenance are budgeted within this fund. Special assessments levied on real property are augmented by the General Fund. Housing Authority Fund: The Housing Authority budget invests in programs and projects that preserve and increase the supply of affordable housing in the City. Finance Authority Fund: This fund accounts for rental activity of the Civic Center and was used to pay the 1996 Revenue Bond debt obligation. The final debt service payment was made in October 2018. SilverRock Fund: The publicly owned SilverRock Golf Course operating revenues and expenses are detailed in this section. Other Funds: Other funds include restricted funds for public safety programs, parks, street improvements, art in public places, retiree benefits, and developer impact fees. Capital Improvement Program: This section includes a summary of the Capital Improvement Program for 2022/23. Supplemental Information: A. Description of Funds - This section provides a description of all funds by fund type. B. Glossary of Budget Terms - This section contains an alphabetical list of uncommon or specialized terms used throughout the budget document. ACCOMPLISHMENTS IN FISCAL YEAR 2021/22 Approving an annual budget provides an important opportunity to see not only where we are going but also to identify significant accomplishments over the past year. The following list highlights achievements in FY 2021/22. VII City Manager's Office • Successfully began the implementation of state mandated California Senate Bill 1383 (SB 1383) organic recycling regulations with 99% businesses onboarded • Purchased land on Highway 111 to be used for affordable housing and serve as a future connection to the regional CV Link project • Implemented the first -of -its -kind Smart Infrastructure Pole Program at the La Quinta X Park to provide internet capabilities for the entire site • Upgraded and revised the City's municipal website for residents to meet their needs and expectations • Hosted and coordinated the International Economic Development Conference (IEDC 2022) with a focus on strengthening our community, attracting new industries, and advancing equitable economic growth City Clerk's Office • Facilitated livestreaming and teleconference accessibility for all public meetings, including the City's Boards and Commissions and updated the City's Boards and Commissions handbook • Completed updates to the City's Master Fee Schedule to comply with legislative mandates, and improved fee schedule clarity due to streamlining of internal City processes • Completed records management quality control review and records destruction of over 100 boxes and 1,000 plans • Managed electronic archival and digitization of City records in Laserfiche; and maintained the City's online public records portal (Weblink) available 24/7 • Responded timely to 1,170+ requests for public records (a 28% increase from FY 2020/21 and an 84.5% increase from FY 2019/20) • Managed the City's Short -Term Vacation Rental (STVR) program and implemented STVR software enhancements, performance and compliance metrics along with quarterly reports, established verification processes and monthly audits, and updated marketing tools Community Kesources • Resumed in -person services at the Wellness Center including fitness classes, gym use, COVID-19 testing, and Warm/Cool Center services. • Provided food to residents through the City's food distribution program and extended the agreement with FIND Food Bank to continue services until 2023 • Successfully coordinated several community events including the 40th Anniversary Birthday Celebration and introduced the Concerts in the Park series to SilverRock Park VIII • Secured an operator for the X Park (Action Park Alliance) and began X Park operations • Executed improved traffic plans and safety measures for large-scale events including Ironman and The American Express Golf Tournament and collaborated with partner agencies to proactively assist La Quinta residents during BNP Paribas, Coachella Music Festival, and Stagecoach Music Festival • Began reclassification reviews and compensation study with Gallagher Benefit Services Inc. Public Works • Awarded local, regional, and national American Public Works Association (APWA) Project Award for La Quinta Village Complete Streets Project • Completed the Citywide Public Safety camera system, La Quinta X-Park, Fire Station 70 revitalization project, landscape renovations in the Rancho Ocotillo development, SilverRock Venue retention basin, various pavement rehabilitation and road improvements • Completed park improvements at the La Quinta Park, Seasons Park, and Monticello Park along with updating landscape at Madison between Avenue 50 and 52 and Avenue 54 • Completed building improvements at the Council Chambers, Fritz Burns pool, Fire Station #93, SilverRock Event space, and various HVAC replacements • Successfully completed installation of the Public Safety camera system which included training and software customization Design and Development • Facilitated issuance of building permits for Talus (SilverRock) construction • Adopted 6th Cycle 2021-2029 Housing Element Update • Commenced City's Historic Resources Inventory Update • Introduced Highway 111 Corridor form -based code and street engineering design options and commenced planning efforts to establish a Highway 111 Corridor Specific Plan • Secured contract with Tyler permit management software for HUB/Permit Services to enhance and update permit software • Hired Senior Building Inspector/Plans Examiner and Building Inspector 1 to fulfill staff positions to support the Building Division team Fiscal service: • Continued to monitor fiscal impacts of the pandemic and volatile economy while supporting all departments during a time of unprecedented uncertainty IX • Continued management of grant funds including FEMA, CARES Act, and American Rescue Plan Act (ARPA) and provide ongoing data reporting to the State and Federal agencies for compliance • Continued to cross -train employees for succession planning and provided training opportunities for department staff • Coordinated with the Human Resources Division to implement new employee benefit plans to offer enhanced benefits to employees • Assisted Design and Development with implementation and testing of new permit management software PLANNED GOALS FOR FISCAL YEAR 2022/23 The budget is a tool designed to provide and enhance services to the community. The following departmental goals have been incorporated into the budget. City manager's Office • Continue community outreach efforts of state mandated California Senate Bill 1383 (SB 1383) organic recycling regulations with a focus on residents • Propose a 5-Year Economic Development Strategic Plan to further guide the City's economic development priorities and future plans • Continue outreach efforts by creating a monthly digital newsletter for residents and businesses • Improve affordable housing inventory by completing critical upgrades • Implement a business outreach program to help educate, provided resources, and identify the needs of local employers City Clerk's Ottice • Complete a comprehensive fee study of the master fee schedule • Complete upgrade of Chamber equipment related to conducting public meetings • Reinstate employee education program "Success in the Public Sector" to introduce new employees and periodically refresh existing employees on key governmental requirements and practices such as contract processing, insurance compliance, Municipal and State Codes, writing of staff reports and minutes, managing boards/commission, research resources, purpose and implementation of the Brown Act, Political Reform Act, and the Public Records Act • Focus on training Clerk's Office staff in risk management to stay current with new policies and laws • Develop and implement document verification for short-term vacation rentals monthly transient occupancy tax remittances to ensure accuracy and assist with monthly auditing x • Continue monitoring updated short-term vacation rental program processes and software updates to ensure no further modifications are needed Community Resources • Enhance the Art in Public Places Program by introducing a redesigned pocket art map, improved Art @ Fifth website, and new signature public art installations including the Gold Star Family Monument and 40th Anniversary Art Piece • Activate Hwy 111 city property with lifestyle events and partnership pop-up services/programs with Library/Museum/Creations Station during the fall and spring seasons • Execute showcase events at the X Park and partner with DSUSD to secure overflow parking and a safe participant traffic plan and execute and activate the Concert in the Park series at SilverRock Park • Proactive code compliance efforts to improve homes in the Cove enhanced graveled lot program and facilitate turf conversions to desert- scape • Engage public safety outreach including coffee with a cop program, neighborhood watch, emergency preparedness, and safety training to La Quinta residents, businesses, and organizations • Complete classification and compensation study • Employee and leadership training and development programs and City volunteer program Pub... vvut • Complete Jefferson Street and Avenue 53 roundabout, Dune Palms Road, Avenue 52, Avenue 50, Fred Waring Drive pavement rehabilitation, various landscape renovations at Cactus Flower development, Madison from Avenue 54 to 58, Avenue 52 from Washington to SilverRock, hiking trails, and begin construction on the Dune Palms Road Bridge Project • Complete various facilities improvements such as painting of City Hall parking structures, Council chamber ceiling and seating upgrades, La Quinta Park paint and restroom upgrades, replaster Fritz Burns pool and citywide HVAC replacements • Continue efforts to provide a citywide network of bicycle and golf cart facilities • Design and construct new entry monument signs and develop wayfinding sign program in coordination with marketing • Complete the new traffic operations center in conjunction with the regional signal synchronization project and public safety camera system XI Design and Development • Facilitate and manage the building permits and inspection of the Talus (SilverRock) construction • Adopt housing -related zoning code updates to meet Housing Element policy as required by the State • Complete City's Historic Resources Inventory Update • Continue planning efforts to establish the Highway 111 Corridor Specific Plan • Implement new permit management software for HUB/Permit Services for greater functionality, improved efficiency in the permitting process, and enhanced customer service Fiscal Services • Continue to monitor fiscal impacts of the economy while supporting all departments during a time of unprecedented uncertainty • Maximize the use of the City's financial data and provide citywide training programs to include budget monitoring, financial reporting, and audit/internal control best practices • Elevate the City's process of planning, forecasting, and budgeting by implementing labor costing and financial forecasting software to increase transparency across departments and for residents • Conduct the City's Reserve Policy update to ensure reserve targets are appropriate for current and projected fiscal conditions • Implementation of new GASB 87 standard for proper recognition of lease assets and lease liabilities in conjunction with the City's auditing firm • Continue to collaborate with Design and Development with enhancements and updates of permit management software REQUEST FOR INFORMATION This report is designed to provide a general overview of the City's budget. Questions concerning this information or requests for additional information should be addressed to the City of La Quinta, Claudia Martinez, Finance Director/City Treasurer, 78495 Calle Tampico, La Quinta, CA 92253, by telephone at 760-777-7055, or by email at finance@laquintaca.gov. XII CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET City of La Quinta Gann Limit Appropriation Calculation FY 2022/23 (Page 1 of 2) (1) (2) (3) (4) (5) (6) (7) (8) (9) ($) City's City's U.S. CPI % Change in Local % Change ($) ($) Prior Year Previous Year's Current Year's Population Annual Non -Residential In Per Current Year Compliance Year Gann Limit Population Population % Change % Change Construction Capita Income Gann Limit Amounts 92-93 14,240,507 12,932 14,840 14.80% N/A 93-94 16,452,801 14,840 15,693 5.75% N/A 94-95 16,452,801 15,693 16,634 6.00% N/A 95-96 19,077,886 16,634 17,101 2.81% N/A 96-97 20,539,255 17,101 18,045 5.52% N/A 97-98 22,685,183 18,045 19,217 6.49% N/A 98-99 25,286,762 19,217 20,444 6.38% N/A 99-00 28,017,719 20,444 21,763 6.45% N/A 00-01 31,176,447 21,763 24,240 10.770/0 N/A 01-02 36,229,777 24,240 26,321 12.66% N/A 02-03 44,008,314 26,321 28,715 10.520/0 N/A 03-04 48,020,286 28,715 30,452 5.99% N/A 04-05 52,072,415 30,452 32,522 5.90% N/A 05-06 56,953,433 32,522 36,145 9.19% N/A 06-07 65,458,514 36,145 38,340 5.40% N/A 07-08 71,725,407 38,340 41,092 6.44% N/A 08-09 79,718,951 41,092 42,743 4.46% N/A 09-10 86,846,889 42,743 43,778 2.42% N/A 10-11 89,500,065 43,778 37,307 (1) 1.35% N/A 11-12 88,404,325 37,307 37,836 (1) 1.42% N/A 12-13 91,910,124 37,688 38,075 (2) 1.03% N/A 13-14 96,357,500 38,190 38,412 0.55% N/A 14-15 101,848,105 38,412 39,032 1.61% N/A 15-16 103,249,837 39,032 39,694 1.72% N/A 16-17 109,037,717 39,694 39,977 1.69% N/A 17-18 116,834,735 39,977 40,677 (2) 1.25% N/A 18-19 122,660,261 40,605 41,753 1.48% N/A 19-20 129,043,889 41,753 42,098 (2) 0.83% N/A 20-21 135,124,379 40,389 40,660 (2) 0.67% N/A 21-22 141,103,621 40,906 41,247 (2) 0.83% N/A 22-23 150,427,126 37,949 37,860 (2) -0.23% N/A 0.68% r -0.64% 16,452,801 4,452,292 0.16% 2.72% 17,871,744 5,301,754 0.14% 0.71% 19,077,886 6,561,880 N/A 4.72% 20,539,255 7,762,496 N/A 4.67% 22,685,183 8,257,148 N/A 4.67% 25,286,762 9,667,831 N/A 4.15% 28,017,719 12,222,332 N/A 4.53% 31,176,447 9,801,749 N/A 4.91% 36,229,777 10,785,551 N/A 7.82% 44,008,314 12,181,391 N/A -1.27% 48,020,286 14,233,708 N/A 2.31% 52,072,415 14,547,338 N/A 3.28% 56,953,433 16,507,192 N/A 5.26% 65,458,514 22,777,443 N/A 3.96% 71,725,407 27,384,580 N/A 4.42% 79,718,951 32,163,100 N/A 4.29% 86,846,889 33,562,980 N/A 0.62% 89,500,065 33,519,652 N/A -2.54% 88,404,325 30,055,388 N/A 2.51% 91,910,124 29,884,568 N/A 3.77% 96,357,500 31,954,838 N/A 5.12% 101,848,105 33,412,900 N/A -0.23% 103,249,837 35,982,642 N/A 3.82% 109,037,717 37,391,100 N/A 5.37% 116,834,735 39,339,800 N/A 3.69% 122,660,261 48,021,600 N/A 3.67% 129,043,889 51,452,200 N/A 3.85% 135,124,379 56,851,900 N/A 3.73% 141,103,621 49,433,000 N/A 5.73% 150,427,126 57,775,110 N/A 7.55% 161,412,270 67,321,000 The Gann Limit is adjusted annually by multiplying the "Prior Year Gann Limit" (column 1) by the "% Change in Population" (column 4) and then by the greater of the "% Change in New Local Non-residential Construction or % Change in California Per Capita Income" (column 6 or 7). This Gann adjustment figure is then added to the prior year's limit amount to obtain the current year Gann limit amount in column 8. The U.S. CPI factor (column 5) was used in place of the non-residential construction (column 6) amount and the lower of the two factors, the U.S. CPI or Per Capita Income, for the calculation prior 'to FY 1990-91. The City has elected in column (2) and (3) to use the City population method versus the change in County population. (1) The population for FY 2010/2011 and FY 2011/2012 are adjusted to the Federal 2010 Census counts. (2) The previous population is furnished by the Department of Finance. The Shaded boxes indicate the calculation factor that was used to calculate that year's Gann Limit. XIII CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET (Page 2 of 2) GANN APPROPRIATION LIMIT ANALYSIS In 1979, Proposition 4, the "Gann" initiative, was passed. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of Government. The Gann limit is adjusted annually by the following two factors: Annual population change and the greater of the change in: 1) State Per Capita Income, or 2) The Local Assessment roll for local non-residential construction. When a City reaches this limit, excess tax revenue must be returned to the State or Citizens through a process of refunds, rebates, or other means that may be defined at that time. The Gann limit for the City of La Quinta has increased steadily since 1984 and still provides the City with a comfortable operating margin. The revenue collection and spending limit for the City of La Quinta FY 2022/23 is $161.4 million. "Proceeds of taxes" are projected to be $67.3 million in FY 2022/23 allowing the City a margin of $94.1 million. On the graph on the following page, the highest bars represent the spending limit and the lower bars represent the appropriation of taxes for the last fifteen years. 180,000,000 160,000,000 140, 000, 000 120,000,000 100,000,000 80,000,000 60,000,000 40,000,000 20,000,000 0 CITY OF LA QUINTA SPENDING LIMIT VERSUS APPROPRIATION OF PROCEEDS OF TAXES ■ ■■■■■■■■■■■ 777777777111 1 1 1 1 1 1 1 1 1 1 1 ■ ■ Spending Limit ■ Appropriation of Proceeds of Taxes 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 XIV CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET 2021/22 Current Budget GENERAL FUND OVERVIEW REVENUE SUMMARY 2022/23 Adopted Tax Revenues 58,047,000 54,946,700 Licenses & Permits 3,572,000 2,823,200 Intergovernmental 8,099,422 7,853,000 Charges for Services 876,010 1,081,100 Fines, Forfeitures & Abatements 609,000 462,000 Use of Money & Property 545,000 555,000 Miscellaneous 629,100 600,100 Plus CIP Savings/ Use of Reserves & Carryovers 72,377,532 32,766,258 * 68,321,100 0 105,143,790 68,321,100 EXPENSE SUMMARY Salaries and Benefits 13,738,820 13,799,116 Contract Services 29,923,700 32,077,900 Maintenance & Operations 3,422,200 3,473,850 Other Expenses 629,100 305,000 Utilities 811,000 774,900 Capital Expenses 1,246,322 35,000 Internal Service Charges 3,314,650 4,146,508 Transfers Out 36,388,744 * 10,039,000 89,474,536 64,651,274 BUDGET SHORTFALL/(SURPLUS 15,669,254 3,669,826 Less Measure G Reserve Allocation 3,578,644 3,353,000 BUDGET SURPLUS/ (DEFICIT) 12,090,610 316,826 *Carryovers from 2020/21 to 2021/22 for multi -year project expenses increased the Current 2021/22 Budget (Revenues and Expenses). All approved budget adjustments during the 2021/22 fiscal year are also included in the Current 2021/22 Budget. The 2022/23 Adopted column reflects all adopted budgetary requests as of June 21, 2022. Additional adjustments may be approved during the fiscal year. In addition, carryovers from 2021/22 to 2022/23 will be added after the 2021/22 Year -End Budget Report is approved. 1 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET CITY OF LA QUINTA ENERAL FUND REVENUES AND EXPENDITURES BY DEPARTMENT/DIVISION FISCAL YEAR 2022/23 ADOPTED BUDGET ESTIMATED CURRENT RESOURCES: REVENUES: TAXES LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES & ASSESSMENTS OTHER/MISCELLANEOUS TOTAL ESTIMATED CURRENT RESOURCES !PRELIMINARY BUDGET SURPLUS IMATED CURRENT REQUIREMENTS: EXPENDITURES: CITY COUNCIL CITY MANAGER'S DEPARTMENT CITY MANAGER'S OFFICE 1,177,540 MARKETING/COMMUNITY RELATIONS 1,632,128 CITY ATTORNEY CITY CLERK'S DEPARTMENT COMMUNITY RESOURCES (CR) HUMAN RESOURCES POLICE FIRE CR ADMINISTRATION WELLNESS CENTER OPERATIONS RECREATION PROGRAMS/SPECIAL EVENTS CODE COMPLIANCE/ANIMAL CONTROL PUBLIC WORKS PARKS MAINTENANCE PUBLIC BUILDINGS PUBLIC WORKS ADMINISTRATION DEVELOPMENT SERVICES STREETS ENGINEERING SERVICES DESIGN & DEVELOPMENT (D&D) D&D ADMINISTRATION PLANNING BUILDING THE HUB FISCAL SERVICES FINANCE CENTRAL SERVICES (Includes CIP) TOTAL ESTIMATED CURRENT REQUIREMENTS 495,698 18,185,900 8,851,872 880,480 682,102 1,088,734 1,663,996 3,042,072 1,390,052 794,862 512,960 754,768 1,020,756 756,824 744,830 1,291,362 1,236,482 1,595,830 14,447,100 $ 54,946,700 2,823,200 7,853,000 1,081,100 462,000 1,155,100 $ 68,321,100 $ 351,400 2,809,668 796,000 1,257,526 31,848,782 7,515,470 4,029,498 16,042,930 $ 64 651 274 I $ 3,669,826 ! LESS MEASURE G SALES TAX RESERVES BUDGET SURPLUS/(DEFICIT) (3,353,000) $ 316,826 2 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET MEASURE G REVENUES AND USES SUMMARY Fiscal Year (FY) REVENUES 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Year Reserve Earned Allocation Year Actual Actual Actual Actual Actual Budget Budget (Proposed) 2016/17 Eisenhower Dr. Retention Basin 2016/17 X-Park Funding $ 1,462,650 9,967,657 10,958,118 10,310,526 12,594,389 13,500,000 13,500,000 TOTAL $ 72,293,340 MEASURE G USES Operational Capital Reserves Total by Year 201704MG 750,000 151609MG 712,650 1,462,650 2017/18 Public Safety Fund North La Quinta Landscape Improvements 201603MG 1,802,576 Citywide Drainage Enhancements 151612MG 2,407,373 La Quinta Village Road Diet Project 151603MG 1,972,158 2018/19 X-Park Funding 151609MG 147,350 2019/20 Alongi Building Improvements 201806 800,000 2019/20 SilverRock Event Site 201608MG 321,900 2020/21 SilverRock Event Site 201608MG 244,700 2020/21 Alongi Building at SilverRock Event Site 201806 160,000 2020/21 SilverRock Event Site 201608MG 290,000 2020/21 SilverRock Event Site Retention Basin 202007MG 10,000 2020/21 SilverRock Event Site Retention Basin 202007MG 427,250 Measure G Reserves 17/18 300,000 1,084,350 9,967,657 2018/19 Public Safety Fund Public Safety Contract Services 2,100,000 Citywide Drainage Enhancements 151612MG 194,730 North La Quinta Landscape Improvements 201603MG 2,129,613 SilverRock Event Site 201608MG 1,300,000 Measure G Reserves 18/19 850,000 4,383,775 10,958,118 2019/20 Public Safety Contract Services 2,750,000 Corporate Yard Administration/Crew Quarters 2018056MG 411,013 Highway 111 Corridor Improvements 201905MG 1,000,000 North La Quinta Landscape Improvements 201603MG 3,703,369 Village Art Plaza Promenade 201901MG 310,000 Measure G Reserves 19/20 2,136,144 10,310,526 2020/21 Public Safety Contract Services 4,545,000 X-Park Landscaping 151609MG 275,000 Highway 111 Corridor Improvements 201905MG 250,000 Measure G Reserves 2020/21 7,524,389 12,594,389 2021/22 Public Safety Contract Services Landscape Renovation Improvements Highway 111 Corridor Improvements Fritz Burns Park Improvements Allocate Bridge Funding Measure G Reserves 2021/22 201603MG 201905MG 111205 5,163,000 1,408,356 1,000,000 350,000 7,468,061 (1,889,417) 13,500,000 2022/23 Public Safety Contract Services 5,100,000 Landscape Renovation Improvements 201603MG 500,000 La Quinta Skate Park Conversion 201903MG 500,000 Sports Complex Lighting 202204MG 250,000 Village Underground Utilities Feasibility 202206MG 100,000 ADA Transition Plan Update 202209MG 150,000 Village Parking Lot 202211MG 500,000 Phase II Public Safety Camera System 202213MG 1,797,000 Smart Infrastructure Feasibility 202213MG 250,000 Highway 111 Corridor Improvements 201905MG 1,000,000 Measure G Reserves 2022/23 Ail 3,353,000 13,500,000 TOTAL $ 20,808,000 $ 34,893,099 $ 16,592,241 $ 72,293,340 290/0 48% 23% 3 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET CITY OF LA QUINTA FUND RESERVES OVERVIEW on Proposed Budget for 2022/23 GENERAL Based ESTIMATED FOR 6- •- ESTIMATED COMMITTED FUND BALANCE ESTIMATED AT 6-30-2022 LOAN PAYMENT TO GENERAL FUND FROM SUCCESSOR AGENCY OPERATING SURPLUS /(SHORTFALL) ESTIMATED AT 6-30-2023 NATURAL DISASTER $ 10,000,000 $ 10,000,000 ECONOMIC DISASTER $ 11,000,000 $ 11,000,000 CASH FLOW $ 5,000,000 $ 5,000,000 CAPITAL REPLACEMENT $ 10,000,000 $ 10,000,000 UNAPPROPRIATED $ 27,170,000 $ 2,695,746 $ 316,826 $ 30,182,572 TOTAL COMMITTED RESERVES $ 63,170,000 $ 2,695,746 $ 316,826 $ 66,182,572 SUMMARY RESERVES 6/30/22 $ 63,170,000 NET CHANGE $ 3,012,572 RESERVES 6/30/23 $ 66,182,572 Net change, $3,012,572 CALCULATION FOR FORMER REDEVELOPMENT AGENCY LOAN REPAYMENT FY 2022/23 Approved Repayment Fund Total Repayment Distribution % Distribution $ General Fund $ 3,369,682 x 80% = Housing Fund $ 3,369,682 x 20% = 2,695,746 673,936 $ 3,369,682 ESTIMATED ASSIGNED FUND BALANCE ESTIMATED AT 6-30-2022 ADDITIONS DELETIONS ESTIMATED AT 6-30-2023 SALES TAX (MEASURE G) $ 13,239,241 $ 3,353,000 $ - $ 16,592,241 PUBLIC SAFETY FIRE SERVICE TRUST $ 12,800,000 $ - $ - $ 12,800,000 CARRYOVERS AND CAPITAL PROJECTS (GENERAL FUND ONLY) $ 17,404,100 $ - $ - $ 17,404,100 PENSION TRUST FUND $ 10,419,000 $ 100,000 $ - $ 10,519,000 OTHER POST EMPLOYMENT BENEFITS TRUST FUND $ 2,025,000 $ 10,000 $ - $ 2,035,000 TOTAL ASSIGNED RESERVES $ 55,887,341 $ 3,463,000 $ - $ 59,350,341 4 CITY OF LA QUINTA GENERAL FUND EXPENSE SUMMARY BY CATEGORY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted Salaries and Benefits 10,258,926 13,738,820 13,799,116 13,799,116 Contract Services 25,358,001 29,923,700 32,080,700 32,077,900 Maintenance & Operations 1,762,451 3,422,200 3,476,200 3,473,850 Other Expenses 41,901 629,100 305,000 305,000 Utilities 523,050 811,000 774,900 774,900 Capital Expenses 440,489 1,246,322 35,000 35,000 Internal Service Charges 2,855,900 3,314,650 4,146,508 4,146,508 Transfers Out 6,355,422 36,388,744 9,439,000 10,039,000 GENERAL FUND EXPENSES 47,596,141 89,474,536 64,056,424 64,651,274 5 CITY OF LA QUINTA GENERAL FUND EXPENSES BY DEPARTMENT AND CATEGORY FY 2022/23 ADOPTED BUDGET 1001 - City Council Salaries and Benefits Maintenance & Operations 1002 - City Manager Salaries and Benefits Contract Services Maintenance & Operations Other Expenses Internal Service Charges 1003 - City Attorney Contract Services 1004 - Human Resources Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 1005 - City Clerk Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 1006 - Finance Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 1007 - Central Services Salaries and Benefits Maintenance & Operations Other Expenses Capital Expenses Internal Service Charges Transfers Out 2001 - Police Contract Services Maintenance & Operations Utilities Capital Expenses Internal Service Charges 2002 - Fire Salaries and Benefits Contract Services Maintenance & Operations Utilities Capital Expenses Internal Service Charges Transfers Out 3001 - Community Resources Administi Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 3002 - Wellness Center Operations Salaries and Benefits 2020/21 Actuals 233,538 2021/22 Current 302,200 2022/23 Proposed 351,400 2022/23 Adopted 351,400 228,115 5,423 276,700 25,500 295,900 55,500 295,900 55,500 669,515 1,096,000 1,177,540 1,177,540 468,904 44,029 92,882 0 63,700 496,100 120,000 115,000 300,000 64,900 539,340 145,000 115,000 300,000 78,200 539,340 145,000 115,000 300,000 78,200 457,354 796,000 796,000 796,000 457,354 796,000 796,000 796,000 215,251 411,000 495,698 495,698 149,396 9,906 37,150 18,800 198,000 90,000 103,900 19,100 255,798 90,000 103,900 46,000 255,798 90,000 103,900 46,000 494,173 667,200 1,257,526 1,257,526 346,786 62,728 11,660 73,000 464,600 102,000 26,200 74,400 703,218 385,000 34,700 134,608 703,218 385,000 34,700 134,608 1,304,355 1,444,100 1,595,830 1,595,830 986,090 139,743 11,922 166,600 1,060,400 190,000 25,200 168,500 1,145,530 205,000 40,700 204,600 1,145,530 205,000 40,700 204,600 9,503,897 42,080,942 13,847,100 14,447,100 2,192,550 154,011 40,291 371,760 702,900 6,042,385 4,279,100 378,200 0 613,322 784,550 36,025,770 3,352,600 213,200 0 20,000 822,300 9,439,000 3,352,600 213,200 0 20,000 822,300 10,039,000 16,479,907 16,395,945 14,594 14,968 0 54,400 17,865,100 17,706,000 18,000 20,000 60,000 61,100 18,185,900 18,072,000 18,000 21,000 0 74,900 18,185,900 18,072,000 18,000 21,000 0 74,900 7,037,802 8,582,275 8,851,872 8,851,872 270,532 6,164, 684 51,326 70,552 57,472 110,200 313,037 313,600 6,988,000 148,100 77,000 573,000 119,600 362,975 290,272 8,123,000 150,000 87,000 15,000 186,600 0 290,272 8,123,000 150,000 87,000 15,000 186,600 0 699,783 888,500 880,480 880,480 494,944 12,646 126,692 65,500 520,900 92,000 208,800 66,800 546,180 92,000 161,800 80,500 546,180 92,000 161,800 80,500 495,568 677,900 682,102 682,102 374,073 491,200 477,502 477,502 6 CITY OF LA QUINTA GENERAL FUND EXPENSES BY DEPARTMENT AND CATEGORY FY 2022/23 ADOPTED BUDGET Contract Services Maintenance & Operations Internal Service Charges 3003 - Recreation Programs & Special E Salaries and Benefits Contract Services Maintenance & Operations Other Expenses Internal Service Charges 3005 - Parks Maintenance Salaries and Benefits Contract Services Maintenance & Operations Utilities Internal Service Charges 3007 - Marketing & Community Relatioi Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 3008 - Public Buildings Salaries and Benefits Contract Services Maintenance & Operations Utilities Internal Service Charges 6001 - Design & Development Administ Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6002 - Planning Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6003 - Building Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6004 - Code Compliance/Animal Contra Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6006 - The Hub Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 7001 - Public Works Administration Salaries and Benefits Contract Services 2020/21 Actuals 13,875 29,119 78,500 2021/22 Current 48,000 56,700 82,000 2022/23 Proposed 48,000 56,700 99,900 2022/23 Adopted 48,000 56,700 99,900 208,501 1,078,300 1,088,734 1,088,734 77,563 23,678 57,250 1,610 48,400 197,600 330,000 497,500 0 53,200 212,534 330,000 501,500 0 44,700 212,534 330,000 501,500 0 44,700 1,782,193 2,656,900 3,047,222 3,042,072 348,682 455,927 376,216 292,167 309,200 355,900 603,600 697,000 515,500 484,900 398,222 660,000 777,200 508,400 703,400 398,222 657,200 774,850 508,400 703,400 1,105,482 1,540,900 1,632,128 1,632,128 224,786 223,963 619,232 37,500 244,000 449,100 809,600 38,200 267,328 404,200 914,600 46,000 267,328 404,200 914,600 46,000 1,119,812 1,378,700 1,390,052 1,390,052 465,083 159,208 115,158 145,363 235,000 499,600 215,500 193,100 198,500 272,000 553,052 242,000 179,500 158,500 257,000 553,052 242,000 179,500 158,500 257,000 639,565 746,200 756,824 756,824 392,319 130,192 1,753 115,300 383,500 210,000 10,300 142,400 408,024 160,000 11,700 177,100 408,024 160,000 11,700 177,100 520,082 748,600 744,830 744,830 355,610 93,147 15,126 56,200 392,800 280,000 18,600 57,200 428,230 225,000 22,600 69,000 428,230 225,000 22,600 69,000 717,997 1,094,800 1,291,362 1,291,362 485,828 92,067 2,102 138,000 633,800 290,000 7,500 163,500 723,362 290,000 10,300 267,700 723,362 290,000 10,300 267,700 1,138,317 1,559,320 1,663,996 1,663,996 648,166 265,571 8,580 216,000 842,620 433,500 15,300 267,900 857,996 433,500 20,300 352,200 857,996 433,500 20,300 352,200 830,952 1,066,000 1,236,482 1,236,482 580,499 114,027 5,426 131,000 761,300 160,000 11,200 133,500 916,382 130,000 6,200 183,900 916,382 130,000 6,200 183,900 509,466 739,900 794,862 794,862 432,718 505,100 1,254 150,000 543,362 150,000 543,362 150,000 7 CITY OF LA QUINTA GENERAL FUND EXPENSES BY DEPARTMENT AND CATEGORY FY 2022/23 ADOPTED BUDGET Maintenance & Operations Internal Service Charges 7002 - Public Works Development Servi Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 7003 - Streets Salaries and Benefits Contract Services Maintenance & Operations Other Expenses Capital Expenses Internal Service Charges 7006 - Engineering Services Salaries and Benefits Contract Services Maintenance & Operations Other Expenses Internal Service Charges GENERAL FUND EXPENSES 2020/21 Actuals 594 74,900 2021/22 Current 8,500 76,300 2022/23 Proposed 9,500 92,000 2022/23 Adopted 9,500 92,000 354,895 448,200 512,960 512,960 142,493 162,958 1,044 48,400 158,300 215,000 4,700 70,200 170,060 250,000 5,000 87,900 170,060 250,000 5,000 87,900 437,000 503,600 754,768 754,768 293,784 58,389 17,369 0 11,257 56,200 328,400 80,000 33,000 5,000 0 57,200 362,768 260,000 58,000 5,000 0 69,000 362,768 260,000 58,000 5,000 0 69,000 640,737 1,101,900 1,020,756 1,020,756 300,006 276,711 7,820 0 56,200 335,300 375,000 10,300 324,100 57,200 351,456 590,000 10,300 0 69,000 351,456 590,000 10,300 0 69,000 47,596,141 89,474,536 64,056,424 64,651,274 8 CITY OF LA QUINTA GENERAL FUND CONTRACT SERVICES SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1002 - City Manager 44,029 120,000 145,000 145,000 1003 - City Attorney 457,354 796,000 796,000 796,000 1004 - Human Resources 9,906 90,000 90,000 90,000 1005 - City Clerk 62,728 102,000 385,000 385,000 1006 - Finance 139,743 190,000 205,000 205,000 2001 - Police 16,395,945 17,706,000 18,072,000 18,072,000 2002 - Fire 6,164,684 6,988,000 8,123,000 8,123,000 3001 - Community Resources Administration 12,646 92,000 92,000 92,000 3002 - Wellness Center Operations 13,875 48,000 48,000 48,000 3003 - Recreation Programs & Special Events 23,678 330,000 330,000 330,000 3005 - Parks Maintenance 455,927 603,600 660,000 657,200 3007 - Marketing & Community Relations 223,963 449,100 404,200 404,200 3008 - Public Buildings 159,208 215,500 242,000 242,000 6001 - Design & Development Administration 130,192 210,000 160,000 160,000 6002 - Planning 93,147 280,000 225,000 225,000 6003 - Building 92,067 290,000 290,000 290,000 6004 - Code Compliance/Animal Control 265,571 433,500 433,500 433,500 6006 - The Hub 114,027 160,000 130,000 130,000 7001 - Public Works Administration 1,254 150,000 150,000 150,000 7002 - Public Works Development Services 162,958 215,000 250,000 250,000 7003 - Streets 58,389 80,000 260,000 260,000 7006 - Engineering Services 276,711 375,000 590,000 590,000 CONTRACT SERVICES TOTAL 25,358,001 29,923,700 32,080,700 32,077,900 9 CITY OF LA QUINTA GENERAL FUND CONTRACT SERVICE EXPENSES BY DEPARTMENT FY 2022/23 ADOPTED BUDGET 1002 - City Manager 101-1002-60101 Contract Services - Administrative 101-1002-60103 Professional Services 1002 - City Manager Totals: 1003 - City Attorney 101-1003-60153 Attorney 101-1003-60154 Attorney/Litigation 1003 - City Attorney Totals: 1004 - Human Resources 101-1004-60103 Professional Services 101-1004-60104 Consultants/Employee Services 1004 - Human Resources Totals: 1005 - City Clerk 101-1005-60103 Professional Services 101-1005-60125 Temporary Agency Services 1005 - City Clerk Totals: 1006 - Finance 101-1006-60102 101-1006-60103 101-1006-60104 101-1006-60106 101-1006-60122 2001 - Police 101-2001-60103 101-2001-60109 101-2001-60161 101-2001-60162 101-2001-60163 101-2001-60164 101-2001-60165 101-2001-60166 101-2001-60167 101-2001-60168 101-2001-60169 101-2001-60170 101-2001-60171 101-2001-60172 101-2001-60173 101-2001-60174 101-2001-60175 101-2001-60176 101-2001-60193 2002 - Fire 101-2002-60103 101-2002-60110 101-2002-60112 101-2002-60116 101-2002-60123 101-2002-60139 101-2002-60140 101-2002-60525 Administration Professional Services Consultants Auditors Credit Card Fees 1006 - Finance Totals: Professional Services LQ Police Volunteers Sheriff Patrol Police Overtime Target Team Community Services Officer Special Enforcement/City Special Even Gang Task Force Narcotics Task Force School Officer Motor Officer Dedicated Sargeants Dedicated Lieutenant Sheriff - Mileage Booking Fees Blood/Alcohol Testing Special Enforcement Funds Sheriff - Other Sexual Assault Exam Fees 2001 - Police Totals: Professional Services Volunteers - Fire Landscape Contract Pest Control Security & Alarm Fire Service Costs MOU - Ladder Truck Golf Tournament 2020/21 Actuals 41,685 2,344 2021/22 Current 80,000 40,000 2022/23 Proposed 2022/23 Adopted 100,000 100,000 45,000 45,000 44,029 120,000 145,000 145,000 391,348 66,006 646,000 150,000 646,000 646,000 150,000 150,000 457,354 796,000 796,000 796,000 0 9,906 70,000 20,000 70,000 70,000 20,000 20,000 9,906 90,000 90,000 90,000 62,728 0 90,000 12,000 345,000 345,000 40,000 40,000 62,728 102,000 385,000 385,000 13,006 25,205 38,666 60,325 2,541 20,000 62,000 40,000 65,000 3,000 20,000 62,000 40,000 80,000 3,000 20,000 62,000 40,000 80,000 3,000 139,743 190,000 205,000 205,000 26,708 40,000 50,000 50,000 5,129 10,000 12,000 12,000 9,562,657 9,890,000 10,070,000 10,070,000 296,155 485,000 485,000 485,000 1,737, 555 1,855,000 1,896,000 1,896,000 759,638 818,000 836,000 836,000 24,373 100,000 100,000 100,000 199,783 209,500 214,000 214,000 199,783 209,500 214,000 214,000 29,729 202,000 230,000 230,000 1,687,298 1,863,000 1,900,000 1,900,000 533,360 573,000 579,000 579,000 305,307 320,000 327,000 327,000 404,846 423,000 450,000 450,000 0 18,000 18,000 18,000 36,456 30,000 30,000 30,000 70,600 95,000 95,000 95,000 511,246 557,000 557,000 557,000 5,322 8,000 9,000 9,000 16,395,945 17,706,000 18,072,000 18,072,000 22,450 0 14,909 3,063 1,530 5,902,289 210,918 9,525 15,000 3,000 15,800 2,500 1,500 6,620,200 250,000 80,000 15,000 4,000 19,000 3,500 1,500 7,725,000 275,000 80,000 15,000 4,000 19,000 3,500 1,500 7,725,000 275,000 80,000 2002 - Fire Totals: 6,164,684 3001 - Community Resources Administration 101-3001-60101 Contract Services 101-3001-60122 Credit Card Fees 6,988,000 8,123,000 8,123,000 10,000 1,371 25,000 7,000 25,000 25,000 7,000 7,000 10 CITY OF LA QUINTA GENERAL FUND CONTRACT SERVICE EXPENSES BY DEPARTMENT FY 2022/23 ADOPTED BUDGET 101-3001-60135 Boys & Girls Club 3001 - Community Resources Administration Totals: 3002 - Wellness Center Operations 101-3002-60103 Professional Services 101-3002-60107 Instructors 101-3002-60108 Technical 3002 - Wellness Center Operations Totals: 3003 - Recreation Programs & Special Events 101-3003-60184 Fritz Burns Pool Programming 101-3003-60190 X-Park Programming 3003 - Recreation Programs & Special Events Totals: 3005 - Parks Maintenance 101-3005-60112 Landscape Contract 3005 - Parks Maintenance Totals: 3007 - Marketing & Community Relations 101-3007-60134 Promotional Items 101-3007-60137 Community Engagement 101-3007-60151 VGPS - Visit Greater Palm Springs 3007 - Marketing & Community Relations Totals: 3008 - Public Buildings 101-3008-60115 Janitorial 101-3008-60116 Pest Control 101-3008-60123 Security & Alarm 101-3008-60196 Annual Permits/Inspections 3008 - Public Buildings Totals: 6001 - Design & Development Administration 101-6001-60104 Consultants 101-6001-60122 Credit Card Fees 6001 - Design & Development Administration Totals: 6002 - Planning 101-6002-60103 101-6002-60125 Professional Services Temporary Agency Services 6002 - Planning Totals: 6003 - Building 101-6003-60118 Plan Checks 6003 - Building Totals: 6004 - Code Compliance/Animal Control 101-6004-60103 Professional Services 101-6004-60108 Technical 101-6004-60111 Administrative Citation Services 101-6004-60119 Vehicle Abatement 101-6004-60120 Lot Cleaning/Gravel Program 101-6004-60122 Credit Card Fees 101-6004-60125 Temporary Agency Services 101-6004-60194 Veterinary Service 101-6004-60197 Animal Shelter Contract Service 6004 - Code Compliance/Animal Control Totals: 2020/21 Actuals 1,275 2021/22 Current 60,000 2022/23 2022/23 Proposed Adopted 60,000 60,000 12,646 92,000 92,000 92,000 0 13,875 0 5,000 40,000 3,000 5,000 40,000 3,000 5,000 40,000 3,000 13,875 48,000 48,000 48,000 23,678 0 160,000 170,000 160,000 160,000 170,000 170,000 23,678 330,000 330,000 330,000 455,927 603,600 660,000 657,200 455,927 603,600 660,000 657,200 0 0 223,963 10,000 10,700 428,400 70,000 10,700 323,500 70,000 10,700 323,500 223,963 449,100 404,200 404,200 143,822 6,572 3,630 5,184 192,500 9,000 8,000 6,000 215,000 9,000 12,000 6,000 215,000 9,000 12,000 6,000 159,208 215,500 242,000 242,000 0 130,192 10,000 200,000 10,000 10,000 150,000 150,000 130,192 210,000 160,000 160,000 76,097 17,050 210,000 70,000 160,000 160,000 65,000 65,000 93,147 280,000 225,000 225,000 92,067 290,000 290,000 290,000 92,067 290,000 290,000 290,000 43,949 240 18,847 0 7,231 657 0 7,500 187,146 80,000 1,000 18,000 500 10,000 2,000 25,000 12,000 285,000 80,000 1,000 18,000 500 20,000 2,000 0 12,000 300,000 80,000 1,000 18,000 500 20,000 2,000 0 12,000 300,000 265,571 433,500 433,500 433,500 11 CITY OF LA QUINTA GENERAL FUND CONTRACT SERVICE EXPENSES BY DEPARTMENT FY 2022/23 ADOPTED BUDGET 6006 - The Hub 101-6006-60103 101-6006-60125 Professional Services Temporary Agency Services 6006 - The Hub Totals: 7001 - Public Works Administration 101-7001-60104 Consultants 7001 - Public Works Administration Totals: 7002 - Public Works Development Services 101-7002-60103 101-7002-60104 101-7002-60183 Professional Services Consultants Map/Plan Checking 7002 - Public Works Development Services Totals: 7003 - Streets 101-7003-60103 101-7003-60120 Professional Services Street Cleaning/Accidents 7003 - Streets Totals: 7006 - Engineering Services 101-7006-60103 101-7006-60104 101-7006-60144 101-7006-60145 101-7006-60146 Professional Services Consultants Contract Traffic Engineer Traffic Counts/Studies PM 10 - Dust Control 7006 - Engineering Services Totals: CONTRACT SERVICES TOTAL 2020/21 Actuals 58,440 55,587 2021/22 Current 110,000 50,000 2022/23 Proposed 70,000 60,000 2022/23 Adopted 70,000 60,000 114,027 160,000 130,000 130,000 1,254 150,000 150,000 150,000 1,254 150,000 150,000 150,000 55,100 3,500 104,358 85,000 5,000 125,000 95,000 5,000 150,000 95,000 5,000 150,000 162,958 215,000 250,000 250,000 45,650 12,739 70,000 10,000 250,000 10,000 250,000 10,000 58,389 80,000 260,000 260,000 16,499 21,088 121,694 0 117,430 25,000 60,000 200,000 20,000 70,000 210,000 60,000 200,000 20,000 100,000 210,000 60,000 200,000 20,000 100,000 276,711 375,000 590,000 590,000 25,358,001 29,923,700 32,080,700 32,077,900 12 CITY OF LA QUINTA CITYWIDE PAYROLL SUMMARY BY FUND FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 101 - GENERAL FUND 10,258,873 13,738,820 13,799,116 13,799,116 1001 - City Council 228,115 276,700 295,900 295,900 1002 - City Manager 468,904 496,100 539,340 539,340 1004 - Human Resources 149,396 198,000 255,798 255,798 1005 - City Clerk 346,786 464,600 703,218 703,218 1006 - Finance 986,090 1,060,400 1,145,530 1,145,530 1007 - Central Services 2,192,550 4,279,100 3,352,600 3,352,600 2002 - Fire 270,532 313,600 290,272 290,272 3001 - Community Resources Administration 494,944 520,900 546,180 546,180 3002 - Wellness Center Operations 374,073 491,200 477,502 477,502 3003 - Recreation Programs & Special Events 77,563 197,600 212,534 212,534 3005 - Parks Maintenance 348,682 355,900 398,222 398,222 3007 - Marketing & Community Relations 224,786 244,000 267,328 267,328 3008 - Public Buildings 465,083 499,600 553,052 553,052 6001 - Design & Development Administration 392,319 383,500 408,024 408,024 6002 - Planning 355,610 392,800 428,230 428,230 6003 - Building 485,828 633,800 723,362 723,362 6004 - Code Compliance/Animal Control 648,166 842,620 857,996 857,996 6006 - The Hub 580,445 761,300 916,382 916,382 7001 - Public Works Administration 432,718 505,100 543,362 543,362 7002 - Public Works Development Services 142,493 158,300 170,060 170,060 7003 - Streets 293,784 328,400 362,768 362,768 7006 - Engineering Services 300,006 335,300 351,456 351,456 201 - GAS TAX FUND 396,830 496,000 627,940 627,940 7003 - Streets 396,830 496,000 627,940 627,940 202 - LIBRARY & MUSEUM FUND 25 60 60 60 3004 - Library 25 60 60 60 215 - LIGHTING & LANDSCAPING FUND 274,116 282,800 318,276 318,276 7004 - Lighting & Landscaping 274,116 282,800 318,276 318,276 241 - HOUSING AUTHORITY 332,705 353,600 386,070 386,070 9101 - Housing Authority - Admin 332,705 353,600 386,070 386,070 502 - INFORMATION TECHNOLOGY 43,631 45,200 46,554 46,554 0000 - Undesignated 43,631 45,200 46,554 46,554 504 - INSURANCE FUND 1,331 0 0 0 1010 - Insurance 1,331 0 0 0 SALARY & BENEFITS TOTAL 11,307,511 14,916,480 15,178,016 15,178,016 13 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 101 - GENERAL FUND 1001 - City Council 101-1001-50108 Salaries - Council Members 101-1001-50150 Other Compensation 101-1001-50200 PERS-City Portion 101-1001-50221 Medical Insurance 101-1001-50222 Vision Insurance 101-1001-50223 Dental Insurance 101-1001-50224 Life Insurance 101-1001-50230 Workers Comp Insurance 101-1001-50240 Social Security -Medicare 101-1001-50241 Social Security -FICA 1001 - City Council Totals: 1002 - City Manager 101-1002-50101 101-1002-50105 101-1002-50150 101-1002-50200 101-1002-50215 101-1002-50221 101-1002-50222 101-1002-50223 101-1002-50224 101-1002-50225 101-1002-50230 101-1002-50240 1004 - Human 101-1004-50101 101-1004-50102 101-1004-50150 101-1004-50200 101-1004-50221 101-1004-50222 101-1004-50223 101-1004-50224 101-1004-50225 101-1004-50230 101-1004-50240 101-1004-50252 Permanent Full Time Salaries - Overtime Other Compensation PERS-City Portion Other Fringe Benefits Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 1002 - City Manager Totals: Resources Permanent Full Time Salaries - Part Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Annual Wellness Dollar Reimbursemen 1004 - Human Resources Totals: 1005 - City Clerk 101-1005-50101 101-1005-50105 101-1005-50150 101-1005-50200 101-1005-50221 101-1005-50222 101-1005-50223 101-1005-50224 101-1005-50225 101-1005-50230 101-1005-50240 101-1005-50241 101-1005-50251 1006 - Finance 101-1006-50101 101-1006-50105 101-1006-50110 Permanent Full Time Salaries - Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security -FICA Temporary 1005 - City Clerk Totals: Permanent Full Time Salaries - Overtime Commissions & Boards 2020/21 Actuals 144,443 2,408 9,621 51,384 606 3,591 433 10,100 2,094 3,433 2021/22 Current 144,000 2,400 9,600 104,600 0 0 0 10,500 5,600 0 2022/23 Proposed 144,000 2,400 9,600 123,800 0 0 0 10,500 5,600 0 2022/23 Adopted 144,000 2,400 9,600 123,800 0 0 0 10,500 5,600 0 228,115 276,700 295,900 295,900 366,162 257 867 26,385 16,000 42,257 526 2,718 145 1,263 6,900 5,425 375,700 0 900 32,300 10,000 62,800 0 0 0 1,800 7,100 5,500 404,940 0 900 33,900 10,000 74,300 0 0 0 2,400 7,100 5,800 404,940 0 900 33,900 10,000 74,300 0 0 0 2,400 7,100 5,800 468,904 496,100 539,340 539,340 92,440 34,995 277 9,648 5,670 287 1,631 35 421 2,100 1,891 0 111,400 36,300 0 7,500 21,000 0 0 0 600 2,100 1,500 17,600 168,198 0 0 12,400 49,500 0 0 0 1,100 4,200 2,400 18,000 168,198 0 0 12,400 49,500 0 0 0 1,100 4,200 2,400 18,000 149,396 198,000 255,798 255,798 226,214 618 735 22,782 57,627 791 3,137 109 1,027 7,900 3,604 509 21,734 301,700 0 500 26,800 81,600 0 0 0 1,600 8,200 4,200 0 40,000 454,818 0 500 40,400 146,000 0 0 0 2,700 12,300 6,500 0 40,000 454,818 0 500 40,400 146,000 0 0 0 2,700 12,300 6,500 0 40,000 346,786 464,600 703,218 703,218 738,310 252 2,224 764,900 0 3,700 817,530 0 3,700 817,530 0 3,700 14 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 101-1006-50150 101-1006-50200 101-1006-50215 101-1006-50221 101-1006-50222 101-1006-50223 101-1006-50224 101-1006-50225 101-1006-50230 101-1006-50240 101-1006-50241 1007 - Central 101-1007-50109 101-1007-50115 101-1007-50117 101-1007-50180 101-1007-50240 101-1007-50243 101-1007-50244 2002 - Fire 101-2002-50101 101-2002-50105 101-2002-50150 101-2002-50200 101-2002-50221 101-2002-50222 101-2002-50223 101-2002-50224 101-2002-50225 101-2002-50230 101-2002-50240 101-2002-50241 101-2002-50251 Other Compensation PERS-City Portion Other Fringe Benefits Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security -FICA 1006 - Finance Totals: Services Vacation & Sick Leave Buy Back Contingency for Stafffing PERS - Unfunded Pension Liability Natural Disaster - FEMA Social Security -Medicare Employer Contrib Retiree Med PERS State Unemployment Insurance 2020/21 Actuals 3,400 63,688 1,874 136,120 1,841 7,657 295 3,122 16,400 10,767 138 2021/22 Current 500 69,600 2,400 186,100 0 0 0 4,300 17,600 11,300 0 2022/23 Proposed 0 69,700 0 220,300 0 0 0 5,000 17,600 11,700 0 2022/23 Adopted 0 69,700 0 220,300 0 0 0 5,000 17,600 11,700 0 986,090 1,060,400 1,145,530 1,145,530 104,946 0 2,008,514 363 1,522 33,379 43,827 150,000 400,000 3,593,100 0 0 36,000 100,000 150,000 900,000 2,241,600 0 0 36,000 25,000 150,000 900,000 2,241,600 0 0 36,000 25,000 1007 - Central Services Totals: 2,192,550 Permanent Full Time Salaries - Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security -FICA Temporary 2002 - Fire Totals: 3001 - Community Resources Administration 101-3001-50101 Permanent Full Time 101-3001-50110 Commissions & Boards 101-3001-50150 Other Compensation 101-3001-50200 PERS-City Portion 101-3001-50221 Medical Insurance 101-3001-50222 Vision Insurance 101-3001-50223 Dental Insurance 101-3001-50224 Life Insurance 101-3001-50225 Long Term Disability 101-3001-50230 Workers Comp Insurance 101-3001-50240 Social Security -Medicare 101-3001-50241 Social Security -FICA 3001 - Community Resources Administration Totals: 4,279,100 3,352,600 3,352,600 193,613 0 96 14,937 48,086 637 2,778 97 853 5,200 2,827 82 1,326 204,500 4,000 100 16,100 53,400 0 0 0 2,000 5,400 3,100 0 25,000 197,472 4,000 100 14,800 63,100 0 0 0 2,500 5,400 2,900 0 0 197,472 4,000 100 14,800 63,100 0 0 0 2,500 5,400 2,900 0 0 270,532 313,600 290,272 290,272 387,412 1,800 485 31,264 55,327 773 3,383 156 1,489 7,100 5,644 112 393,500 4,500 400 34,000 73,200 0 0 0 2,100 7,400 5,800 0 406,980 4,500 400 33,700 86,700 0 0 0 800 7,300 5,800 0 406,980 4,500 400 33,700 86,700 0 0 0 800 7,300 5,800 0 494,944 520,900 546,180 546,180 15 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 3002 - Wellness Center Operations 101-3002-50101 101-3002-50102 101-3002-50150 101-3002-50200 101-3002-50221 101-3002-50222 101-3002-50223 101-3002-50224 101-3002-50225 101-3002-50230 101-3002-50240 101-3002-50241 101-3002-50251 3002 - Permanent Full Time Salaries - Part Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security -FICA Temporary Wellness Center Operations Totals: 3003 - Recreation Programs & Special Events 101-3003-50101 101-3003-50102 101-3003-50200 101-3003-50221 101-3003-50222 101-3003-50223 101-3003-50224 101-3003-50225 101-3003-50230 101-3003-50240 101-3003-50241 101-3003-50251 Permanent Full Time Salaries - Part Time PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security -FICA Temporary 1003 - Recreation Programs & Special Events Totals: 3005 - Parks Maintenance 101-3005-50101 101-3005-50105 101-3005-50106 101-3005-50107 101-3005-50150 101-3005-50200 101-3005-50221 101-3005-50222 101-3005-50223 101-3005-50224 101-3005-50225 101-3005-50230 101-3005-50240 Permanent Full Time Salaries - Overtime Standby Standby Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 3005 - Parks Maintenance Totals: 3007 - Marketing & Community Relations 101-3007-50101 101-3007-50105 101-3007-50200 101-3007-50221 101-3007-50222 101-3007-50223 101-3007-50224 101-3007-50225 Permanent Full Time Salaries - Overtime PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability 101-3007-50230 Workers Comp Insurance 101-3007-50240 Social Security -Medicare 3007 - Marketing & Community Relations Totals: 2020/21 Actuals 218,489 61,438 1,228 25,007 49,410 901 4,155 119 1,006 6,900 4,103 1,318 0 2021/22 Current 233,900 119,400 1,000 23,800 71,100 0 0 0 1,400 7,100 3,500 0 30,000 2022/23 Proposed 250,002 105,900 1,000 24,400 84,200 0 0 0 1,300 7,100 3,600 0 0 2022/23 Adopted 250,002 105,900 1,000 24,400 84,200 0 0 0 1,300 7,100 3,600 0 0 374,073 491,200 477,502 477,502 49,646 12,511 3,962 7,592 95 300 29 204 2,100 901 222 0 56,700 69,400 10,500 21,000 0 0 0 1,300 2,100 6,600 0 30,000 57,834 105,900 10,100 24,800 0 0 0 400 2,100 11,400 0 0 57,834 105,900 10,100 24,800 0 0 0 400 2,100 11,400 0 0 77,563 197,600 212,534 212,534 226,283 1,252 6,930 20,364 0 19,581 56,628 802 4,874 123 1,048 7,100 3,696 240,800 700 3,500 4,000 0 21,200 73,200 0 0 0 1,500 7,400 3,600 251,022 700 5,500 20,000 300 21,200 86,700 0 0 0 1,900 7,300 3,600 251,022 700 5,500 20,000 300 21,200 86,700 0 0 0 1,900 7,300 3,600 348,682 355,900 398,222 398,222 163,912 183 12,391 38,250 479 2,276 70 746 4,100 2,379 180,200 0 14,000 41,900 0 0 0 1,000 4,200 2,700 195,228 0 14,300 49,500 0 0 0 1,300 4,200 2,800 195,228 0 14,300 49,500 0 0 0 1,300 4,200 2,800 224,786 244,000 267,328 267,328 16 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 3008 - Public Buildings 101-3008-50101 Permanent Full Time 101-3008-50105 Salaries - Overtime 101-3008-50106 Standby 101-3008-50107 Standby Overtime 101-3008-50150 Other Compensation 101-3008-50200 PERS-City Portion 101-3008-50221 Medical Insurance 101-3008-50222 Vision Insurance 101-3008-50223 Dental Insurance 101-3008-50224 Life Insurance 101-3008-50225 Long Term Disability 101-3008-50230 Workers Comp Insurance 101-3008-50240 Social Security -Medicare 3008 - Public Buildings Totals: 6001 - Design & Development Administration 101-6001-50101 Permanent Full Time 101-6001-50105 Salaries - Overtime 101-6001-50110 Commissions & Boards 101-6001-50150 Other Compensation 101-6001-50200 PERS-City Portion 101-6001-50221 Medical Insurance 101-6001-50222 Vision Insurance 101-6001-50223 Dental Insurance 101-6001-50224 Life Insurance 101-6001-50225 Long Term Disability 101-6001-50230 Workers Comp Insurance 101-6001-50240 Social Security -Medicare 101-6001-50241 Social Security -FICA i001 - Design & Development Administration Totals: 6002 - Planning 101-6002-50101 101-6002-50150 101-6002-50200 101-6002-50221 101-6002-50222 101-6002-50223 101-6002-50224 101-6002-50225 101-6002-50230 101-6002-50240 6003 - Building 101-6003-50101 101-6003-50105 101-6003-50150 101-6003-50200 101-6003-50221 101-6003-50222 101-6003-50223 101-6003-50224 101-6003-50225 101-6003-50230 101-6003-50240 101-6003-50241 101-6003-50251 Permanent Full Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 6002 - Planning Totals: Permanent Full Time Salaries - Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security -FICA Temporary 6003 - Building Totals: 2020/21 Actuals 323,614 213 9,423 10,057 482 28,622 70,832 1,289 4,743 157 1,513 9,100 5,039 2021/22 Current 346,800 0 6,000 4,400 500 31,100 94,100 0 0 0 2,100 9,400 5,200 2022/23 Proposed 369,852 0 8,000 15,000 500 31,700 111,400 0 0 0 1,900 9,400 5,300 2022/23 Adopted 369,852 0 8,000 15,000 500 31,700 111,400 0 0 0 1,900 9,400 5,300 465,083 499,600 553,052 553,052 294,856 34 6,500 880 23,372 50,988 573 3,164 148 942 6,100 4,370 391 274,400 0 8,400 500 25,500 62,800 0 0 0 1,300 6,300 4,300 0 286,824 0 8,400 500 25,700 74,300 0 0 0 1,600 6,300 4,400 0 286,824 0 8,400 500 25,700 74,300 0 0 0 1,600 6,300 4,400 0 392,319 383,500 408,024 408,024 274,407 1,445 21,097 43,730 582 2,896 105 1,270 6,100 3,979 294,800 0 22,800 62,800 0 0 0 1,700 6,300 4,400 317,730 0 23,300 74,300 0 0 0 2,000 6,300 4,600 317,730 0 23,300 74,300 0 0 0 2,000 6,300 4,600 355,610 392,800 428,230 428,230 318,855 2,255 1,926 28,730 74,943 1,103 4,289 148 1,481 10,100 5,159 2,151 34,688 413,500 10,000 2,000 35,000 104,600 0 0 0 2,400 10,500 5,800 0 50,000 492,762 15,000 2,900 41,500 148,500 0 0 0 3,100 12,500 7,100 0 0 492,762 15,000 2,900 41,500 148,500 0 0 0 3,100 12,500 7,100 0 0 485,828 633,800 723,362 723,362 17 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 6004 - Code Compliance/Animal Control 101-6004-50101 101-6004-50105 101-6004-50106 101-6004-50150 101-6004-50200 101-6004-50221 101-6004-50222 101-6004-50223 101-6004-50224 101-6004-50225 101-6004-50230 101-6004-50240 101-6004-50241 Permanent Full Time Salaries - Overtime Standby Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security- FICA 101-6004-50251 Temporary 6004 - Code Compliance/Animal Control Totals: 6006 - The Hub 101-6006-50101 101-6006-50102 101-6006-50150 101-6006-50200 101-6006-50221 101-6006-50222 101-6006-50223 101-6006-50224 101-6006-50225 101-6006-50230 101-6006-50240 Permanent Full Time Salaries - Part Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 6006 - The Hub Totals: 7001 - Public Works Administration 101-7001-50101 101-7001-50150 101-7001-50200 101-7001-50221 101-7001-50222 101-7001-50223 101-7001-50224 101-7001-50225 Permanent Full Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability 101-7001-50230 Workers Comp Insurance 101-7001-50240 Social Security -Medicare 7001 - Public Works Administration Totals: 7002 - Public Works Development Services 101-7002-50101 101-7002-50150 101-7002-50200 101-7002-50221 101-7002-50222 101-7002-50223 101-7002-50224 101-7002-50225 101-7002-50230 101-7002-50240 Permanent Full Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 2020/21 Actuals 444,988 14,071 0 0 43,849 113,563 1,477 6,447 240 2,001 13,700 6,735 64 1,032 2021/22 Current 553,000 15,000 100 20 55,500 163,100 0 0 0 3,400 16,300 8,200 0 28,000 2022/23 Proposed 569,976 15,000 100 20 51,800 193,100 0 0 0 3,600 16,300 8,100 0 0 2022/23 Adopted 569,976 15,000 100 20 51,800 193,100 0 0 0 3,600 16,300 8,100 0 0 648,166 842,620 857,996 857,996 409,886 0 2,752 37,299 100,302 1,460 6,578 213 1,911 14,100 5,944 517,700 30,000 0 42,800 146,400 0 0 0 2,700 14,700 7,000 570,282 71,500 0 48,200 198,000 0 0 0 3,600 16,700 8,100 570,282 71,500 0 48,200 198,000 0 0 0 3,600 16,700 8,100 580,445 761,300 916,382 916,382 325,360 1,772 31,836 52,456 1,003 5,901 227 1,302 8,100 4,761 368,800 500 36,400 83,700 0 0 0 1,800 8,400 5,500 390,762 500 37,000 99,000 0 0 0 2,100 8,400 5,600 390,762 500 37,000 99,000 0 0 0 2,100 8,400 5,600 432,718 505,100 543,362 543,362 111,301 482 13,752 11,990 103 620 35 496 2,100 1,614 118,100 0 14,700 21,000 0 0 0 600 2,100 1,800 125,460 0 15,100 24,800 0 0 0 800 2,100 1,800 125,460 0 15,100 24,800 0 0 0 800 2,100 1,800 7002 - Public Works Development Services Totals: 142,493 158,300 170,060 170,060 18 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 7003 - Streets 101-7003-50101 101-7003-50105 101-7003-50106 101-7003-50107 101-7003-50150 101-7003-50200 101-7003-50221 101-7003-50222 101-7003-50223 101-7003-50224 101-7003-50225 101-7003-50230 101-7003-50240 Permanent Full Time Salaries - Overtime Standby Standby Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 7003 - Streets Totals: 7006 - Engineering Services 101-7006-50101 Permanent Full Time 101-7006-50105 101-7006-50106 101-7006-50107 101-7006-50150 101-7006-50200 101-7006-50221 101-7006-50222 101-7006-50223 101-7006-50224 101-7006-50225 101-7006-50230 101-7006-50240 Salaries - Overtime Standby Standby Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare 7006 - Engineering Services Totals: 201 - GAS TAX FUND 7003 - Streets 201-7003-50101 201-7003-50105 201-7003-50106 201-7003-50107 201-7003-50150 201-7003-50200 201-7003-50221 201-7003-50222 201-7003-50223 201-7003-50224 201-7003-50225 201-7003-50230 201-7003-50240 201-7003-50241 201-7003-50251 101 - GENERAL FUND Totals: Permanent Full Time Salaries - Overtime Standby Standby Overtime Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Social Security- FICA Temporary 7003 - Streets Totals: 201 - GAS TAX FUND Totals: 202 - LIBRARY & MUSEUM FUND 3004 - Library 202-3004-50150 Other Compensation 3004 - Library Totals: 202 - LIBRARY & MUSEUM FUND Totals: 2020/21 Actuals 207,493 23 7,585 90 906 19,990 44,425 560 2,444 101 947 6,100 3,120 2021/22 Current 223,200 0 7,000 2,700 1,000 22,100 62,800 0 0 0 1,300 6,300 2,000 2022/23 Proposed 248,268 0 9,000 1,000 500 18,200 74,300 0 0 0 1,600 6,300 3,600 2022/23 Adopted 248,268 0 9,000 1,000 500 18,200 74,300 0 0 0 1,600 6,300 3,600 293,784 328,400 362,768 362,768 220,144 663 9,012 0 533 16,591 37,980 593 3,883 105 1,025 6,100 3,376 232,800 0 9,000 1,000 500 18,000 62,800 0 0 0 1,400 6,300 3,500 237,456 0 9,000 1,000 500 18,000 74,300 0 0 0 1,400 6,300 3,500 237,456 0 9,000 1,000 500 18,000 74,300 0 0 0 1,400 6,300 3,500 300,006 335,300 351,456 351,456 10,258,873 13,738,820 254,113 0 5,370 14,323 37 26,369 71,284 1,315 6,460 160 1,097 10,100 4,128 121 1,952 278,700 2,500 7,400 6,400 0 30,100 104,600 0 0 0 1,700 10,500 4,100 0 50,000 13, 799,116 13, 799,116 287,640 2,500 7,500 10,000 0 30,100 123,800 0 0 0 1,800 10,500 4,100 0 150,000 287,640 2,500 7,500 10,000 0 30,100 123,800 0 0 0 1,800 10,500 4,100 0 150,000 396,830 496,000 627,940 627,940 396,830 496,000 627,940 627,940 25 60 60 60 25 60 60 60 25 60 60 60 19 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 215 - LIGHTING & LANDSCAPING FUND 7004 - Lighting & Landscaping 215-7004-50101 Permanent Full Time 169,054 179,900 185,436 185,436 215-7004-50105 Salaries - Overtime 1,252 0 0 0 215-7004-50106 Standby 6,930 7,300 7,500 7,500 215-7004-50107 Standby Overtime 20,364 6,800 25,000 25,000 215-7004-50150 Other Compensation 0 0 240 240 215-7004-50200 PERS-City Portion 14,625 15,900 15,600 15,600 215-7004-50221 Medical Insurance 47,314 62,800 74,300 74,300 215-7004-50222 Vision Insurance 657 0 0 0 215-7004-50223 Dental Insurance 4,058 0 0 0 215-7004-50224 Life Insurance 104 0 0 0 215-7004-50225 Long Term Disability 795 1,100 1,200 1,200 215-7004-50230 Workers Comp Insurance 6,100 6,300 6,300 6,300 215-7004-50240 Social Security -Medicare 2,864 2,700 2,700 2,700 7004 - Lighting & Landscaping Totals: 274,116 282,800 318,276 318,276 215 - LIGHTING & LANDSCAPING FUND Totals: 274,116 282,800 318,276 318,276 241 - HOUSING AUTHORITY 9101 - Housing Authority - Admin 241-9101-50101 Permanent Full Time 253,048 258,300 278,970 278,970 241-9101-50105 Salaries - Overtime 385 0 0 0 241-9101-50110 Commissions & Boards 650 1,800 1,800 1,800 241-9101-50150 Other Compensation 185 200 200 200 241-9101-50200 PERS-City Portion 20,263 23,400 24,200 24,200 241-9101-50215 Other Fringe Benefits 4,208 0 0 0 241-9101-50221 Medical Insurance 40,720 58,600 69,300 69,300 241-9101-50222 Vision Insurance 542 0 0 0 241-9101-50223 Dental Insurance 2,118 0 0 0 241-9101-50224 Life Insurance 113 0 0 0 241-9101-50225 Long Term Disability 975 1,600 1,700 1,700 241-9101-50230 Workers Comp Insurance 5,700 5,900 5,900 5,900 241-9101-50240 Social Security -Medicare 3,716 3,800 4,000 4,000 241-9101-50241 Social Security -FICA 82 0 0 0 9101 - Housing Authority - Admin Totals: 332,705 353,600 386,070 386,070 241 - HOUSING AUTHORITY Totals: 332,705 353,600 386,070 386,070 502 - INFORMATION TECHNOLOGY 0000 - Undesignated 502-0000-50101 Permanent Full Time 33,661 33,300 33,354 33,354 502-0000-50200 PERS-City Portion 2,468 2,900 2,500 2,500 502-0000-50221 Medical Insurance 6,237 8,300 9,900 9,900 502-0000-50222 Vision Insurance 95 0 0 0 502-0000-50223 Dental Insurance 530 0 0 0 502-0000-50224 Life Insurance 12 0 0 0 502-0000-50225 Long Term Disability 135 200 300 300 502-0000-50240 Social Security -Medicare 492 500 500 500 0000 - Undesignated Totals: 43,631 45,200 46,554 46,554 502 - INFORMATION TECHNOLOGY Totals: 43,631 45,200 46,554 46,554 20 CITY OF LA QUINTA CITYWIDE PAYROLL DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 504 - INSURANCE FUND 1010 - Insurance 504-1010-50221 Medical Insurance 1,331 0 0 0 1010 - Insurance Totals: 1,331 0 0 0 504 - INSURANCE FUND Totals: 1,331 0 0 0 SALARY & BENEFITS TOTAL 11,307,511 14,916,480 15,178,016 15,178,016 21 CITY OF LA QUINTA PERSONNEL SUMMARY BY DIVISION FY 2022/23 ADOPTED BUDGET CITY COUNCIL Funding Source Personnel Schedule Adopted Adopted Proposed 2020/21 2021/22 2022/23 General Fund Mayor & City Council 5 5 5 TOTAL s 5 5 5 CITY CLERK'S DEPARTMENT Adopted Adopted Proposed 2020/21 2021/22 2022/23 Funding Source Personnel Schedule General Fund General Fund Housing Authority General Fund General Fund General Fund Administrative Assistant City Clerk Director City Clerk Director Deputy City Clerk Management Assistant Permit Technician TOTAL 1 0.9 0.1 1 1 0 4 1 0.9 0.1 1 1 0 4 1 0.9 0.1 1 1 2 6 CITY MANAGER'S DEPARTMENT Adopted Adopted Proposed 2020/21 2021/22 2022/23 Funding Source Personnel Schedule General Fund Housing Authority General Fund Housing Authority Housing Authority Information Technology General Fund Housing Authority General Fund Housing Authority General Fund City Manager City Manager Director (Business Unit & Housing Development) Director (Business Unit & Housing Development) Management Analyst Management Analyst Management Assistant Management Assistant Management Specialist Management Specialist Marketing Manager TOTAL 0.8 0.2 0.6 0.4 0.6 0.4 0.2 0.8 2.4 0.6 1 8 0.8 0.2 0.6 0.4 0.6 0.4 0.2 0.8 2.4 0.6 1 8 0.8 0.2 0.6 0.4 0.6 0.4 0.2 0.8 2.4 0.6 1 8 -11= Funding Source COMMUNITY RESOURCES Adopted Adopted Proposed 2020/21 2021/22 2022/23 Personnel Schedule General Fund General Fund Library & Museum General Fund General Fund General Fund General Fund General Fund General Fund Library & Museum General Fund Wellness Center Library & Museum General Fund General Fund General Fund Library & Museum General Fund General Fund Administrative Assistant Administrative Technician Administrative Technician Animal Control/Code Compliance Supervisor Code Compliance Officer I Code Compliance Officer II Community Community Community Community Community Community Community Community Resources Coordinator Resources Director Resources Director Resources Director Resources Manager Resources Manager Resources Manager Resources Specialist Human Resources Analyst Community Resources Analyst Community Resources Analyst Management Assistant Public Safety Manager 2 1.6 0.4 1 1 4 1 0.7 0.15 0.15 0.4 0.4 0.2 1 1 0.8 0.2 1 0.8 2 1.6 0.4 1 2 4 1 0.7 0.15 0.15 0.4 0.4 0.2 1 1 0.8 0.2 1 0.8 2 2.8 0.2 1 2 4 1 0.7 0.15 0.15 0.4 0.4 0.2 1 1 0.8 0.2 1 0.8 22 CITY OF LA QUINTA PERSONNEL SUMMARY BY DIVISION FY 2022/23 ADOPTED BUDGET COMMUNITY RESOURCES - continued Adopted Adopted Proposed Funding Source Personnel Schedule 2020/21 2021/22 2022/23 General Fund Public Safety Manager 0.2 0.2 0.2 General Fund Part -Time Administrative Technician 1 0.97 0 General Fund Part -Time Recreation Leader 8 5.96 5.96 General Fund Part -Time Senior Recreation Leader 2 1.94 1.94 General Fund Senior Emergency Management Coordinator 1 1 1 TOTAL 30 28.87 28.9 'Wr PUBLIC WORKS Funding Source Personnel Schedule Adopted Adopted Proposed 2020/21 2021/22 2022/23 General Fund General Fund General Fund General Fund General Fund General Fund General Fund Gas Tax Fund General Fund Gas Tax Fund General Fund Lighting & Landscape Gas Tax Fund General Fund Lighting & Landscape General Fund General Fund Lighting & Landscape General Fund General Fund Lighting & Landscape General Fund General Fund Administrative Assistant Assistant Construction Manager Associate Engineer Public Works Director/City Engineer Construction Inspector Facilities Deputy Director Facilities Deputy Director Maintenance Foreman Maintenance & Operations Coordinator Maintenance Worker I Maintenance Worker I Maintenance Worker I Maintenance Worker II Maintenance Worker II Maintenance Worker II Maintenance & Operations Technician Management Analyst Management Analyst Management Assistant Parks/L&L Foreman Parks/L&L Foreman Traffic Operations Analyst Traffic Signal Technician TOTAL 1 1 1 1 1 1 1 1 1 1 1 1 2 2 2 0.5 0.5 0.5 0.5 0.5 0.5 1 1 1 1 1 1 2 2 2 2.5 2.5 2.5 1.5 1.5 1.5 2 2 2 0.5 0.5 0.5 0.5 0.5 0.5 1 1 1 2.5 2.5 2.5 0.5 0.5 0.5 1 1 1 0.5 0.5 0.5 0.5 0.5 0.5 1 1 1 2 2 2 27 27 27 DESIGN AND DEVELOPMENT Adopted Adopted Proposed Funding Source Personnel Schedule 2020/21 2021/22 2022/23 General Fund Administrative Assistant 2 2 2 General Fund Administrative Technician 0 1 1 General Fund Associate Planner 1 1 1 General Fund Building Inspector I 1 1 1 General Fund Building Inspector II 2 2 2 General Fund Building Official 1 1 1 General Fund Design & Development Director 1 1 1 General Fund Executive Assistant 1 0 0 General Fund Hub Manager 1 1 1 General Fund Part -Time Software Program Report Writer 0 0.97 0.97 General Fund Permit Technician 5 5 6 General Fund Planning Manager 1 1 1 General Fund Plans Examiner 1 1 1 23 CITY OF LA QUINTA PERSONNEL SUMMARY BY DIVISION FY 2022/23 ADOPTED BUDGET DESIGN AND DEVELOPMENT - continued Adopted Adopted Proposed Funding Source Personnel Schedule 2020/21 2021/22 2022/23 General Fund Sr.Building Inspector/Plans Examiner 0 0 1 General Fund Senior Planner 1 1 1 TOTAL 18 18.97 20.97 FINANCE Funding Source Personnel Schedule Adopted Adopted Proposed 2020/21 2021/22 2022/23 General Fund Account Technician General Fund Accountant General Fund Finance Director Housing Authority Finance Director General Fund Financial Services Analyst General Fund Junior Accountant General Fund Management Assistant General Fund Accounting Manager TOTAL 3 1 0.9 0.1 1 1 1 1 9 3 1 0.9 0.1 1 1 1 1 9 3 1 0.9 0.1 1 1 1 1 9 TOTAL NUMBER OF ELECTED OFFICIALS 5 5 5 TOTAL NUMBER OF PART-TIME EMPLOYEES 11 9.84 8.87 TOTAL NUMBER OF FULL-TIME EMPLOYEES 85 86 91 TOTAL NUMBER OF EMPLOYEES 101 100.84 104.87 24 CITY OF LA QUINTA CITYWIDE TRANSFERS IN AND OUT SUMMARY BY FUND FY 2022/23 ADOPTED BUDGET 101-1007-99900 101-2002-99900 201-0000-49500 201-7003-99900 202-3006-99900 203-0000-49500 203-0000-99900 210-0000-99900 215-0000-49500 220-0000-99900 223-0000-99900 225-0000-99900 231-0000-49500 231-9001-99900 237-0000-49500 241-9101-99900 247-0000-49500 247-0000-99900 250-0000-99900 251-0000-99900 252-0000-99900 254-0000-99900 270-0000-49500 270-0000-99900 275-0000-49500 401-0000-49500 405-0000-99900 417-9002-99900 501-0000-99900 503-0000-99900 601-0000-49500 601-0000-99900 602-0000-49500 602-0000-99900 760-0000-49500 Transfers Out Transfers Out Transfers In Transfers Out Transfers Out Transfers In Transfers Out Transfers Out Transfers In Transfers Out Transfers Out Transfers Out Transfers In Transfers Out Transfers In Transfers Out Transfers In Transfers Out Transfers Out Transfers Out Transfers Out Transfers Out Transfers In Transfers Out Transfers In Transfers In Transfers Out Transfers Out Transfers Out Transfers Out Transfers In Transfers Out Transfers In Transfers Out Transfers In 2020/21 Actuals 2021/22 Current 2022/23 2022/23 Proposed Adopted 6,042,385 36,025,770 9,439,000 10,039,000 313,037 362,975 0 0 - 50,000 -190,000 -600,000 -600,000 299,384 1,708,283 940,211 940,211 0 2,875,000 0 0 - 332,000 0 0 0 1,085,899 286,397 0 0 286,276 187,377 132,600 132,600 - 871,000 -1,285,000 -1,500,000 -1,500,000 1,600,989 1,180,635 0 0 260,085 2,614,501 3,882,000 3,882,000 0 22,618 0 0 -2,515,876 0 0 0 10,505 0 0 0 - 10,505 0 0 0 278,062 0 0 0 - 500,000 0 0 0 0 50,000 0 0 343,055 1,416,757 100,000 100,000 962,469 0 500,000 500,000 0 0 250,000 250,000 101,639 125,000 0 0 - 50,000 -50,000 -50,000 -50,000 0 615,700 0 0 - 2,000 -2,000 -2,000 -2,000 -13,986,670 -46,649,728 -13,136,811 -13,136,811 5,010,403 1,128,751 0 0 2,515,876 0 0 0 0 131,964 50,000 50,000 87,986 0 0 0 - 875,000 -580,000 0-600,000 0 62,000 0 75,000 0-62,000 0-75,000 0 30,000 0 0 - 5,000 -5,000 -5,000 -5,000 0 0 0 0 25 CITY OF LA QUINTA CITYWIDE TRANSFERS IN AND OUT DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 101 - GENERAL FUND 101-1007-99900 Transfers Out 101-2002-99900 Transfers Out Totals: 201 - GAS TAX FUND 201-0000-49500 Transfers In 201-7003-99900 Transfers Out Totals: 202 - LIBRARY & MUSEUM FUND 202-3006-99900 Transfers Out Totals: 203 - PUBLIC SAFETY FUND (MEASURE G) 203-0000-49500 Transfers In 203-0000-99900 Transfers Out Totals: 210 - FEDERAL ASSISTANCE FUND 210-0000-99900 Transfers Out Totals: 215 - LIGHTING & LANDSCAPING FUND 215-0000-49500 Transfers In Totals: 220 - QUIMBY FUND 220-0000-99900 Transfers Out Totals: 223 - MEASURE A FUND 223-0000-99900 Transfers Out Totals: 225-INFRASTRUCTURE FUND 225-0000-99900 Transfers Out Totals: 231 - SUCCESSOR AGCY PA 1 RORF 231-0000-49500 Transfers In 231-9001-99900 Transfers Out Totals: 237 - SUCCESSOR AGCY PA 1 ADMIN 237-0000-49500 Transfers In Totals: 241 - HOUSING AUTHORITY 241-9101-99900 Transfers Out Totals: 247 - ECONOMIC DEVELOPMENT FUND 247-0000-49500 Transfers In 247-0000-99900 Transfers Out Totals: 250 - TRANSPORTATION DIF FUND 2020/21 Actuals 6,042,385 313,037 6,355,422 - 50,000 299,384 249,384 2021/22 Current 36,025,770 362,975 36,388,744 -190,000 1,708,283 1,518,283 2022/23 Proposed 9,439,000 0 9,439,000 -600,000 940,211 340,211 2022/23 Adopted 10,039,000 0 10,039,000 -600,000 940,211 340,211 0 2,875,000 0 0 0 2,875,000 O 0 - 332,000 1,085,899 753,899 286,276 286,276 - 871,000 -871,000 1,600,989 0 286,397 286,397 187,377 187,377 -1,285,000 -1,285,000 1,180,635 0 0 0 0 0 0 132,600 132,600 132,600 132,600 -1,500,000 -1,500,000 -1,500,000 -1,500,000 0 0 1,600,989 1,180,635 O 0 260,085 260,085 2,614,501 2,614,501 3,882,000 3,882,000 3,882,000 3,882,000 0 22,618 0 0 0 22,618 O 0 -2,515,876 10,505 -2,505,371 0 0 0 0 0 0 0 0 0 - 10,505 0 0 0 -10,505 0 O 0 278,062 0 0 0 278,062 0 O 0 - 500,000 0 -500,000 0 50,000 50,000 0 0 0 0 0 0 26 CITY OF LA QUINTA CITYWIDE TRANSFERS IN AND OUT DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 250-0000-99900 Transfers Out Totals: 251 - PARKS & REC DIF FUND 251-0000-99900 Transfers Out Totals: 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 343,055 1,416,757 100,000 100,000 343,055 1,416,757 100,000 100,000 962,469 962,469 0 500,000 500,000 0 500,000 500,000 252 - CIVIC CENTER DIF FUND 252-0000-99900 Transfers Out 0 0 250,000 250,000 Totals: 0 0 250,000 250,000 254 - COMMUNITY & CULTURAL CENTERS DIF 254-0000-99900 Transfers Out 101,639 125,000 0 0 Totals: 101,639 125,000 0 0 270 - ART IN PUBLIC PLACES FUND 270-0000-49500 Transfers In-50,000 -50,000 -50,000 -50,000 270-0000-99900 Transfers Out 0 615,700 0 0 Totals: -50,000 565,700 -50,000 -50,000 275 - LQ PUBLIC SAFETY OFFICER 275-0000-49500 Transfers In -2,000 -2,000 -2,000 -2,000 Totals: -2,000 -2,000 -2,000 -2,000 401 - CAPITAL IMPROVEMENT PROGRAMS 401-0000-49500 Transfers In-13,986,670 -46,649,728 -13,136,811 -13,136,811 Totals:-13,986,670 -46,649,728 -13,136,811 -13,136,811 405 - SA PA 1 CAPITAL IMPRV FUND 405-0000-99900 Transfers Out 5,010,403 1,128,751 0 0 Totals: 5,010,403 1,128,751 0 0 417 - SA PA2 TAXABLE BOND CIP 417-9002-99900 Transfers Out 2,515,876 0 0 0 Totals: 2,515,876 0 0 0 501 - FACILITY & FLEET REPLACEMENT 501-0000-99900 Transfers Out 0 131,964 50,000 50,000 Totals: 0 131,964 50,000 50,000 503 - PARK EQUIP & FACILITY FUND 503-0000-99900 Transfers Out 87,986 0 0 0 Totals: 87,986 0 0 0 601 - SILVERROCK RESORT 601-0000-49500 Transfers In -875,000 -580,000 0-600,000 601-0000-99900 Transfers Out 0 62,000 0 75,000 Totals: -875,000 -518,000 0-525,000 602 - SILVERROCK GOLF RESERVE 602-0000-49500 Transfers In 0 602-0000-99900 Transfers Out 0 -62,000 30,000 0-75,000 0 0 Totals: 0 -32,000 0-75,000 27 CITY OF LA QUINTA CITYWIDE TRANSFERS IN AND OUT DETAIL BY FUND FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 760 - SUPPLEMENTAL PENSION PLAN 760-0000-49500 Transfers In -5,000 -5,000 -5,000 -5,000 Totals: -5,000 -5,000 -5,000 -5,000 28 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2022/23 ADOPTED BUDGET Fund: 201 - GAS TAX FUND Transfers In 600,000.00 Transfer in from General Fund Fund: 215 - LIGHTING & LANDSCAPING FUND Transfers In 1,500,000.00 Amount General Fund - Supplement Maint. Operations Measure G - Median Improvements Fund: 270 - ART IN PUBLIC PLACES FUND Transfers In 50,000.00 From General Fund for Maintenance/Installations Fund: 275 - LQ PUBLIC SAFETY OFFICER Transfers In 2,000.00 General Fund - Deceased LQ Officers Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS Transfers In 13,136,811.00 -1,000,000 -500,000 Amount CDBG Funds- Citywide Misc. ADA Improvements DIF -132,600 Civic Center- City Hall Capacity Improvements DIF -250,000 Parks & Rec- Fritz Burns Park Improvements DIF -500,000 Transportation- Ave 50 Widening Improvement -100,000 Equip Replacement Fund- CPM Plan Improvements -50,000 General Fund- ADA Accessible Ramps -20,000 General Fund- City Hall Capacity Improvements -550,000 General Fund- Citywide Drainage Enhancements -477,000 General Fund- La Quinta Skate Park Conversion -133,000 General Fund- PMP Street Improvements -1,500,000 General Fund- Sidewalk Improvements -55,000 Measure A- Ave 50 Pavement Rehab -1,100,000 Measure A- Ave 52 Pavement Rehab -500,000 Measure A- Citywide Traffic Signal Improvements -235,000 Measure A- Fred Waring Dr Pavement Rehab -530,000 Measure A- Highway 111 @ Jefferson St Rehab -487,000 Measure A- Jefferson St at 53 Roundabout Measure -630,000 A -Moon River Dr Pavement Rehab Measure G- ADA -400,000 Transition Plan Update -150,000 Measure G- Highway 111 Corridor Plan Improv -1,000,000 Measure G- La Quinta Skate Park Conversion -500,000 Measure G- Phase II Camera System -1,797,000 Measure G- Smart Infrastructure Improv Study -250,000 Measure G- Sports Complex Lighting Replacement -250,000 Measure G- Village Parking Lot -500,000 Measure G- Village Undergrounding Study -100,000 SB 1 Road Maint/Rehab- Fred Waring Drive -940,211 29 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2022/23 ADOPTED BUDGET Fund: 601 - SILVERROCK RESORT Transfers In 600,000.00 General Fund - Support SilverRock Operations Fund: 602 - SILVERROCK GOLF RESERVE Transfers In 75,000.00 From SilverRock Operating Fund, based on contract terms whereby 2% of the annual golf rounds revenue is deposited into reserves for future capital replacements Fund: 760 - SUPPLEMENTAL PENSION PLAN Transfers In 5,000.00 General Fund - Supplemental Pension Plan 30 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2022/23 ADOPTED BUDGET Fund: 101 - GENERAL FUND Transfers Out 10,039,000.00 Amount Art in Public Places - Maintenance/Installation 50,000 CIP GF - City Hall Capacity Improvements 550,000 CIP GF - Citywide Drainage Improvements 477,000 CIP GF - Citywide PMP Street Improvements 1,500,000 CIP GF - La Quinta Skate Park Conversion 133,000 CIP GF - Sidewalk & ADA Ramp Improvements 75,000 Gas Tax Fund - Supplement Operations 600,000 Law Enforcement Fund - Deceased LQ Officers 2,000 LLD Fund - Supplement Maint. Operations 1,000,000 Measure G - ADA Transition Plan Update 150,000 Measure G - Hwy 111 Corridor Implementation 1,000,000 Measure G - La Quinta Skate Park Conversion 500,000 Measure G - LLD Median Improvements 500,000 Measure G - Phase II Camera System 1,797,000 Measure G - Smart Infrastructure Improv.Study 250,000 Measure G - Sports Complex Lighting Replacement 250,000 Measure G - Village Parking Lot 500,000 Measure G - Village Undergrounding Study 100,000 PARS Supplemental Pension Plan 5,000 SilverRock Resort 600,000 Fund: 201 - GAS TAX FUND Transfers Out 940,211.00 CIP - Dune Palms Improvements -Fred Waring to Miles Fund: 210 - FEDERAL ASSISTANCE FUND Transfers Out 132,600.00 CIP - City Hall Miscellaneous Interior ADA Improvements Fund: 223 - MEASURE A FUND Transfers Out 3,882,000.00 Amount CIP - Ave 50 Pavement Rehabilitation 1,100,000 CIP - Ave 52 Pavement Rehabilitation 500,000 CIP - Citywide Traffic Signal Maintenance Improv. 235,000 CIP - Fred Waring Drive Pavement Rehab 530,000 CIP - Highway 111 @ Jefferson Street Rehab 487,000 CIP - Jefferson St. at Avenue 53 Roundabout 630,000 CIP - Moon River Drive Pavement Rehab 400,000 Fund: 250 - TRANSPORTATION DIF FUND Transfers Out 100,000.00 CIP - Avenue 50 Widening Improvements 31 CITY OF LA QUINTA TRANSFERS IN AND OUT NOTES FY 2022/23 ADOPTED BUDGET Fund: 251 - PARKS & REC DIF FUND Transfers Out 500,000.00 CIP - Fritz Burns Park Improvements Fund: 252 - CIVIC CENTER DIF FUND Transfers Out 250,000.00 CIP - City Hall Capacity Improvements Fund: 501 - FACILITY & FLEET REPLACEMENT Transfers Out 50,000.00 CIP - Preventative Maintenance Plan Improvements Fund: 601 - SILVERROCK RESORT Transfers Out 75,000.00 To SilverRock Capital Replacement Reserve Fund 32 CITY OF LA QUINTA GENERAL FUND REVENUE SUMMARY BY CATEGORY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted Tax Revenues 51,515,856 58,047,000 54,646,700 54,946,700 Licenses & Permits 2,024,611 3,572,000 2,823,200 2,823,200 Intergovernmental 8,551,963 8,099,422 7,653,000 7,853,000 Charges for Services 962,358 876,010 1,081,100 1,081,100 Fines, Forfeitures & Abatements 779,006 609,000 462,000 462,000 Use of Money & Property 379,206 545,000 555,000 555,000 Miscellaneous 1,233,835 629,100 600,100 600,100 General Fund Revenue 65,446,835 72,377,532 67,821,100 68,321,100 33 CITY OF LA QUINTA GENERAL FUND REVENUE DETAILS FY 2022/23 ADOPTED BUDGET 101 - GENERAL FUND 310 - Tax Revenues 101-0000-40310 101-0000-40311 101-0000-40315 101-0000-41320 101-0000-41326 101-0000-41327 101-0000-41400 101-0000-41401 101-0000-41402 101-0000-41416 101-0000-41505 101-0000-41508 101-0000-41509 101-0000-41510 101-0000-41800 Property Tax Revenue No -Low City Property Tax RPTTF Pass Through State Sales Tax Measure G Sales Tax Document Transfer Tax TOT - Hotels TOT - Short Term Vac. Rentals TOT - Bed and Breakfast TOT - Resort Fees Franchise Taxes - Burrtec Southern California Gas Franchise Cable Television Franchise Fee Communications Franchise Fees Property Tax in Lieu of VLF 310 - Tax Revenues Totals: 320 - Licenses & Permits 101-0000-41411 STVR 101-0000-41415 101-0000-41600 101-0000-41602 101-0000-41610 101-0000-42400 101-0000-42401 101-0000-42402 101-0000-42403 101-0000-42404 101-0000-42405 101-0000-42406 101-0000-42408 101-0000-42410 101-0000-42420 101-0000-42421 101-0000-42430 101-0000-42431 101-0000-42433 101-0000-42434 101-0000-42435 101-0000-42436 101-0000-42437 101-0000-42439 101-0000-43632 101-0000-43638 Inspection Fee STVR Registration Fee Business Licenses STVR Business Licenses Film Permits Building Permits Plumbing Permits Mechanical Permits Electrical Permits Miscellaneous Permits Garage Sale Permits Golf Cart Permits Grading Permits Driveway Permits Fire Plan Review Fee Fire Inspection Fee Transportation Permits Conditional Use Permits Minor Use Permit Sign Permit Site Development Permit Final Landscaping Plans Development Agreement Temporary Use Permit Public Works Permits NPDES Inspections 320 - Licenses & Permits Totals: 330 - Intergovernmental 101-0000-41710 State Gov't Revenue 101-0000-42500 Fire Service Credit 101-0000-42501 Fire Service Reserves 101-0000-43633 CSA 152 Assessments 101-0000-43634 CVWD 101-0000-43650 Contributions from Other Agencie1 330 - Intergovernmental Totals: 340 - Charges for Services 101-0000-42200 101-0000-42202 101-0000-42210 101-0000-42211 101-0000-42212 101-0000-42213 Leisure Enrichment Gift Shop Youth Sports Adult Sports Facility Rentals Special Events 2020/21 Actuals 2021/22 Current 2022/23 Proposed 2022/23 Adopted 2,578,492 2,605,000 2,890,000 2,890,000 4,769,373 4,706,000 4,845,000 4,845,000 1,884,546 2,016,000 2,180,000 2,180,000 10,729,160 11,500,000 11,000,000 11,000,000 12,594,389 13,500,000 13,500,000 13,500,000 1,568,997 1,240,000 650,000 650,000 4,545,117 9,000,000 7,000,000 7,300,000 6,213,353 6,700,000 5,000,000 5,000,000 69,987 90,000 100,000 100,000 243,520 250,000 375,000 375,000 894,559 785,000 1,000,000 1,000,000 173,961 140,000 160,000 160,000 644,058 650,000 660,000 660,000 229,886 250,000 275,000 275,000 4,376,455 4,615,000 5,011,700 5,011,700 51,515,856 58,047,000 54,646,700 54,946,700 5,850 355,690 373,801 0 2,800 437,209 75,101 90,394 65,016 216,745 3,630 250 18,237 0 55,610 60,030 2,850 8,828 5,400 11,616 56,228 5,313 6,154 800 154,626 12,431 9,000 894,000 350,000 0 1,000 1,050,000 165,000 175,000 80,000 180,000 5,000 0 10,000 1,000 60,000 40,000 2,000 10,000 5,000 15,000 40,000 12,000 0 10,000 450,000 8,000 2,000 900,000 340,000 40,000 2,000 600,000 90,000 100,000 80,000 200,000 6,000 0 15,000 0 65,000 60,000 2,000 15,000 8,700 16,500 50,000 12,000 1,000 10,000 200,000 8,000 2,000 900,000 340,000 40,000 2,000 600,000 90,000 100,000 80,000 200,000 6,000 0 15,000 0 65,000 60,000 2,000 15,000 8,700 16,500 50,000 12,000 1,000 10,000 200,000 8,000 2,024,611 502,034 7,591,078 70,110 367,882 17,859 3,000 3,572,000 203,322 7,047,900 570,200 275,000 0 3,000 2,823,200 2,823,200 0 0 7,400,000 7,600,000 0 0 250,000 250,000 0 0 3,000 3,000 8,551,963 8,099,422 7,653,000 7,853,000 6,891 84 0 75 (50) 0 34 16,200 0 16,200 2,160 12,600 7,200 35,000 0 40,000 1,000 35,000 10,000 35,000 0 40,000 1,000 35,000 10,000 CITY OF LA QUINTA GENERAL FUND REVENUE DETAILS FY 2022/23 ADOPTED BUDGET 101-0000-42214 101-0000-42216 101-0000-42218 101-0000-42300 101-0000-42303 101-0000-42412 101-0000-42415 101-0000-42416 101-0000-42417 101-0000-42440 101-0000-42441 101-0000-42443 101-0000-42445 101-0000-42446 101-0000-42447 101-0000-42448 101-0000-42451 101-0000-42460 101-0000-42600 101-0000-42610 101-0000-42615 101-0000-42810 101-0000-43631 101-0000-43635 340 Wellness Center Leisure Enrichme Wellness Center Special Events Wellness Center Memberships Cash Over/Short NSF Charges Minor Adjustment, Plan Checks Tentative Tract Map Digitization/Records Management Modification by Applicant Appeals - Permits, Licenses, Proje Planning Compliance Review Zone Change Environmental Assessment General Plan Amendment Home Occupations Tentative Parcel Map Specific Plan Pre -Application Review Building Plan Check Fees SMIP Fees CBSC Administrative Fees Public Works Dev. Plan Check Fee CVMSHCP Admin Fee VGPS TBID Admin Fee - Charges for Services Totals: 350 - Fines, Forfeitures & Abatements 101-0000-42700 Administrative Citations 101-0000-42701 Lot Abatement 101-0000-42702 Vehicle Abatement 101-0000-42703 Vehicle Impound Fee 101-0000-42705 Motor Vehicle Code Fines 101-0000-42706 Parking Violations 101-0000-42707 Misc Fines 101-0000-42708 Graffiti Removal 101-0000-42709 False Alarm Fees - Police 101-0000-42710 False Alarm Fees - Fire 350 - Fines, Forfeitures & Abatements Totals: 360 - Use of Money & Property 101-0000-41900 Allocated Interest 101-0000-41910 GASB 31 Interest 101-0000-42120 Lease Revenue 360 - Use of Money & Property Totals: 370 - Miscellaneous 101-0000-41410 101-0000-41504 101-0000-41507 101-0000-42000 101-0000-42140 101-0000-42301 101-0000-42305 101-0000-48500 Zoning Change Mitigation Fees AMR Compliance Burrtec Admin Cost Reimburseme Insurance Recoveries Sales of Publications & Materials Miscellaneous Revenue Miscellaneous Reimbursements Extraordinary Gain 370 - Miscellaneous Totals: 101 - GENERAL FUND Totals: 2020/21 Actuals 6,979 0 10,425 2,296 95 38,000 55,357 29,685 4,400 8,750 405 1,052 11,753 0 9,750 3,005 14,329 9,016 521,451 498 473 225,852 1,787 0 2021/22 Current 19,800 550 54,000 0 200 3,000 25,000 20,000 2,000 6,000 0 10,000 5,000 10,000 8,000 15,000 10,000 5,000 475,000 600 500 150,000 2,000 0 2022/23 Proposed 20,000 1,000 75,000 0 400 3,000 25,000 30,000 2,500 3,000 0 10,000 5,000 10,000 11,000 10,000 10,000 5,000 526,000 600 600 180,000 2,000 30,000 2022/23 Adopted 20,000 1,000 75,000 0 400 3,000 25,000 30,000 2,500 3,000 0 10,000 5,000 10,000 11,000 10,000 10,000 5,000 526,000 600 600 180,000 2,000 30,000 962,358 876,010 1,081,100 1,081,100 504,205 5,812 33,669 67,962 110,045 48,726 941 8,246 0 (600) 375,000 5,000 30,000 50,000 110,000 20,000 1,000 5,000 10,000 3,000 180,000 5,000 35,000 65,000 100,000 40,000 8,000 9,000 15,000 5,000 180,000 5,000 35,000 65,000 100,000 40,000 8,000 9,000 15,000 5,000 779,006 609,000 462,000 462,000 897,509 (666,023) 147,720 400,000 0 145,000 400,000 0 155,000 400,000 0 155,000 379,206 545,000 555,000 555,000 419,472 0 113,041 3,196 15 1,233 104,930 591,946 400,000 20,000 114,000 5,000 100 40,000 50,000 0 400,000 20,000 120,000 5,000 100 5,000 50,000 0 400,000 20,000 120,000 5,000 100 5,000 50,000 0 1,233,835 629,100 600,100 600,100 65,446,835 72,377,532 67,821,100 68,321,100 35 CITY OF LA QUINTA GENERAL FUND REVENUE NOTES FY 2022/23 ADOPTED BUDGET Fund: 101 - GENERAL FUND Property Tax Revenue 2,890,000.00 Property tax estimates are provided by HdL consulting services. Actual valuation changes due to the annual 2% Proposition 13 increase, as well as transfers of ownership are included, but completed new construction is not (unless the property was completed and sold in 2021). The City participates in the Teeter program, therefore no delinquencies are assumed. 101-0000-41320 State Sales Tax 11,000,000.00 Bradley Burns (local share of state sales tax) is 1% of the current sales tax rate (8.75%). HdL consulting services budget estimates are factored into projections along with reviews of industry and economic reports and local trends. 101-0000-41326 Measure G Sales Tax 13,500,000.00 Transaction and use sales tax is 1% of the current sales tax rate (8.75%) and is also known as Measure G. Online transactions, as well as big -ticket consumer goods delivered to local addresses drive this number. 101-0000-41400 TOT - Hotels 7,300,000.00 Transient occupancy tax for hotels is 11%. Leisure and hospitality make up 25% of the employment sector in the Coachella Valley and the recovery is stronger than initially anticipated. With the return of large events, tourism -related revenue is expected to continue to increase. 101-0000-41401 TOT - Short Term Vac. Rentals 5,000,000.00 Transient occupancy tax for short-term vacation rentals (STVR) is 10%. Consumer demand for STVR's continues to be strong. 101-0000-41402 TOT - Bed and Breakfast 100,000.00 Transient occupancy tax for bed and breakfast is 10%. 36 CITY OF LA QUINTA GENERAL FUND REVENUE NOTES FY 2022/23 ADOPTED BUDGET 101-0000-41410 Zoning Change Mitigation Fees 400,000.00 Fees are charged based on development agreements, whereby former commercial property was converted to housing developments and mitigation fees cover lost revenue from the change in development type. 101-0000-41416 TOT - Resort Fees 375,000.00 TOT levied on resort fees which are charged by some hotels. The City provides an annual incentive rebate program for hotels collecting TOT on resort fees. Rebate programs are budgeted in Centralized Services. 101-0000-41505 Franchise Taxes - Burrtec 1,000,000.00 Burrtec Franchise Fee is based on an agreement with the City and is adjusted annually on January 1st per a consumer price index. 101-0000-41507 Burrtec Admin Cost Reimburse 120,000.00 Base amount of $108,000 adjusted annually on January 1 by the change in the Consumer Price Index (CPI) and ending on 6/30/2037. 101-0000-41800 Property Tax in Lieu of VLF 5,011,700.00 Property tax in lieu of vehicle license fee (VLF) is derived from the 2004 property tax swap whereby cities receive property tax allocation in lieu of VLF's. The VLF allocation can change annually based on the percent increase in property valuations. 101-0000-41900 Allocated Interest 400,000.00 Interest rates are anticipated to continue to increase throughout FY 2022/23 as the Federal Reserve is forecasted to raise rates in an attempt to curb inflation. Maturing securities will be reinvested at potentially higher rates and the Local Agency Investment Fund (LAIF) yield will rise as well. 37 CITY OF LA QUINTA GENERAL FUND REVENUE NOTES FY 2022/23 ADOPTED BUDGET 101-0000-42200 Leisure Enrichment 35,000.00 Various leisure enrichment activity should continue to increase as COVID risks and fears dissipate and people return to normal activites. 101-0000-42218 Wellness Center Memberships 75,000.00 The Wellness Center membership renewals are anticipated to resume as members return to in -person activites. 101-0000-42420 Fire Plan Review Fee 65,000.00 Fire Plan Reviews are conducted in-house by Riverside County Fire Inspectors. 101-0000-42421 Fire Inspection Fee 60,000.00 Fire Inspections are conducted in-house by Riverside County Fire Inspectors. 101-0000-42440 Appeals - Permits, Licenses, Pr 3,000.00 Appeals for permits, licenses, and violations are captured in this revenue line item. 101-0000-42500 Fire Service Credit 7,600,000.00 Property tax revenue restricted for fire services. 101-0000-43633 CSA 152 Assessments 250,000.00 Annual revenue generated through property tax collection and held by the County until reimbursements for qualified expenditures are submitted by the City. 101-0000-43650 Contributions from Other Agen 3,000.00 The approved Last and Final Recognized Obligation Payment Schedule (ROPS) includes an annual administrative fee reimbursement for the City to perform the wind down activities associated with the former Redevelopment Agency. 38 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1001 - City Council Salaries and Benefits 101-1001-50108 Salaries - Council Members 144,443 144,000 144,000 144,000 101-1001-50150 Other Compensation 2,408 2,400 2,400 2,400 101-1001-50200 PERS-City Portion 9,621 9,600 9,600 9,600 101-1001-50221 Medical Insurance 51,384 104,600 123,800 123,800 101-1001-50222 Vision Insurance 606 0 0 0 101-1001-50223 Dental Insurance 3,591 0 0 0 101-1001-50224 Life Insurance 433 0 0 0 101-1001-50230 Workers Comp Insurance 10,100 10,500 10,500 10,500 101-1001-50240 Social Security -Medicare 2,094 5,600 5,600 5,600 101-1001-50241 Social Security -FICA 3,433 0 0 0 50 - Salaries and Benefits Totals: 228,115 276,700 295,900 295,900 Maintenance & Operations 101-1001-60137 Community Special Events 0 10,000 40,000 40,000 101-1001-60320 Travel & Training 5,032 15,000 15,000 15,000 101-1001-60420 Operating Supplies 391 500 500 500 62 - Maintenance & Operations Totals: 5,423 25,500 55,500 55,500 1001 - City Council Totals: 233,538 302,200 351,400 351,400 39 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 1001 - City Council Community Special Events 40,000.00 Annual City open house State of the City/City's 40th Anniversary 101-1001-60320 Travel & Training 15,000.00 League of CA Cities- Annual conference and legislative action days Council meeting expenses 40 CITY OF LA QUINTA CITY MANAGER'S OFFICE EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1002 - City Manager 669,515 1,096,000 1,177,540 1,177,540 Salaries and Benefits 468,904 496,100 539,340 539,340 Contract Services 44,029 120,000 145,000 145,000 Maintenance & Operations 92,882 115,000 115,000 115,000 Other Expenses 0 300,000 300,000 300,000 Capital Expenses 0 0 0 0 Internal Service Charges 63,700 64,900 78,200 78,200 Credits 0 0 0 0 3007 - Marketing & Community Relations 1,105,482 1,540,900 1,632,128 1,632,128 Salaries and Benefits 224,786 244,000 267,328 267,328 Contract Services 223,963 449,100 404,200 404,200 Maintenance & Operations 619,232 809,600 914,600 914,600 Other Expenses 0 0 0 0 Capital Expenses 0 0 0 0 Internal Service Charges 37,500 38,200 46,000 46,000 Credits 0 0 0 0 FISCAL SERVICES TOTAL 1,774,997 2,636,900 2,809,668 2,809,668 41 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1002 - City Manager Salaries and Benefits 101-1002-50101 Permanent Full Time 366,162 375,700 404,940 404,940 101-1002-50105 Salaries - Overtime 257 0 0 0 101-1002-50150 Other Compensation 867 900 900 900 101-1002-50200 PERS-City Portion 26,385 32,300 33,900 33,900 101-1002-50215 Other Fringe Benefits 16,000 10,000 10,000 10,000 101-1002-50221 Medical Insurance 42,257 62,800 74,300 74,300 101-1002-50222 Vision Insurance 526 0 0 0 101-1002-50223 Dental Insurance 2,718 0 0 0 101-1002-50224 Life Insurance 145 0 0 0 101-1002-50225 Long Term Disability 1,263 1,800 2,400 2,400 101-1002-50230 Workers Comp Insurance 6,900 7,100 7,100 7,100 101-1002-50240 Social Security -Medicare 5,425 5,500 5,800 5,800 50 - Salaries and Benefits Totals: 468,904 496,100 539,340 539,340 Contract Services 101-1002-60101 Contract Services - Administrative 41,685 80,000 100,000 100,000 101-1002-60103 Professional Services 2,344 40,000 45,000 45,000 60 - Contract Services Totals: 44,029 120,000 145,000 145,000 Maintenance & Operations 101-1002-60320 Travel & Training 228 6,000 6,000 6,000 101-1002-60351 Membership Dues 92,045 105,000 105,000 105,000 101-1002-60352 Subscriptions & Publications 0 2,000 2,000 2,000 101-1002-60400 Office Supplies 553 1,000 1,000 1,000 101-1002-60420 Operating Supplies 56 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 92,882 115,000 115,000 115,000 Other Expenses 101-1002-60510 Contingency for Operations 64 - Other Expenses Totals: 0 300,000 300,000 300,000 0 300,000 300,000 300,000 Internal Service Charges 101-1002-98110 Information Tech Charges 63,700 64,900 78,200 78,200 69 - Internal Service Charges Totals: 63,700 64,900 78,200 78,200 1002 - City Manager Totals: 669,515 1,096,000 1,177,540 1,177,540 42 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 1002 - City Manager Permanent Full Time 404,940.00 101-1002-60101 101-1002-60103 101-1002-60320 101-1002-60351 80% - City Manager (20% Housing Fund) 60% - Director- Business Unit & Housing Development (40% Housing Fund) 100% - Management Specialist 40% - Management Specialist (60% Housing Fund) 20% - Management Assistant (80% Housing Fund) Contract Services - Administra 100,000.00 Legislative lobbying services Economic development services Professional Services 45,000.00 Title and appraisal services and property surveys Waste management for special events Travel & Training 6,000.00 League of California Cities (LCC) Regional meetings & miscellaneous training such as: Coachella Valley Association of Governments (CVAG), California Cities/Counties Mgmt Foundation (CCMF), and Southern CA Association of Governments (SCAG) Membership Dues 105,000.00 International City/County Mgmt Association (ICMA) League of CA Cities (LCC) - Riverside California Cities/Counties Mgmt Foundation (CCMF) Coachella Valley Association of Governments (CVAG) National League of Cities (NLC) Southern CA Association of Governments (SCAG) 101-1002-60352 Subscriptions & Publications 2,000.00 Property analysis and grant solutions 43 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 3007 - Marketing & Community Relations Salaries and Benefits 101-3007-50101 Permanent Full Time 163,912 180,200 195,228 195,228 101-3007-50105 Salaries - Overtime 183 0 0 0 101-3007-50200 PERS-City Portion 12,391 14,000 14,300 14,300 101-3007-50221 Medical Insurance 38,250 41,900 49,500 49,500 101-3007-50222 Vision Insurance 479 0 0 0 101-3007-50223 Dental Insurance 2,276 0 0 0 101-3007-50224 Life Insurance 70 0 0 0 101-3007-50225 Long Term Disability 746 1,000 1,300 1,300 101-3007-50230 Workers Comp Insurance 4,100 4,200 4,200 4,200 101-3007-50240 Social Security -Medicare 2,379 2,700 2,800 2,800 50 - Salaries and Benefits Totals: 224,786 244,000 267,328 267,328 Contract Services 101-3007-60134 Promotional Items 0 10,000 70,000 70,000 101-3007-60137 Community Engagement 0 10,700 10,700 10,700 101-3007-60151 VGPS - Visit Greater Palm Springs 223,963 428,400 323,500 323,500 60 - Contract Services Totals: 223,963 449,100 404,200 404,200 Maintenance & Operations 101-3007-60320 Travel & Training 3,910 8,000 8,000 8,000 101-3007-60351 Membership Dues 2,571 10,000 10,000 10,000 101-3007-60410 Printing 4,472 15,000 20,000 20,000 101-3007-60420 Operating Supplies 1,557 1,600 1,600 1,600 101-3007-60450 Sponsorships/Advertising 8,000 25,000 25,000 25,000 101-3007-60461 Marketing & Tourism Promotions 598,723 750,000 850,000 850,000 62 - Maintenance & Operations Totals: 619,232 809,600 914,600 914,600 Internal Service Charges 101-3007-98110 Information Tech Charges 37,500 38,200 46,000 46,000 69 - Internal Service Charges Totals: 37,500 38,200 46,000 46,000 3007 - Marketing & Community Relations Totals: 1,105,482 1,540,900 1,632,128 1,632,128 44 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 3007 - Marketing & Community Relations Permanent Full Time 195,228.00 101-3007-60134 101-3007-60137 101-3007-60151 100% - Marketing Manager 100% - Management Specialist Promotional Items 70,000.00 For community engagement and special events Community Engagement 10,700.00 Community workshop and City events VGPS - Visit Greater Palm Spri 323,500.00 Payment of transient occupancy tax (TOT) to Visit Greater Palm Springs (VGPS) for a percentage all TOT revenue collected to jointly encourage, promote, and attract visitors to the Coachella Valley. .0015 of gross rental revenue for non -convention TOT .0035 of gross rental revenue for convention TOT 101-3007-60320 Travel & Training 8,000.00 Visit CA - travel destination conference CalTravel - travel destination conference 101-3007-60351 Membership Dues 10,000.00 Coachella Valley Economic Partnership (CVEP), CA Association of Public Information Officers (CAPIO), Cal Travel, Public Relations Society of America (PRSA), Mail Chimp, and Ragan Communications 101-3007-60410 Printing 20,000.00 Citywide business cards, event signs, and banners 101-3007-60450 Sponsorships/Advertising 25,000.00 Amount National Date Festival Sponsorships - CVEP Summit, Modernism Week, etc 101-3007-60461 Marketing & Tourism Promotio 850,000.00 Photography, Chamber of Commerce Contract, Video, Commercials, Marketing Contracts, Marketing Efforts, Music Licensing, Palm Springs Life Vision, and State of the City 5,000 20,000 45 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 1003 - City Attorney Contract Services 101-1003-60153 Attorney 101-1003-60154 Attorney/Litigation 60 - Contract Services Totals: 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 391,348 646,000 66,006 150,000 646,000 646,000 150,000 150,000 457,354 796,000 796,000 796,000 1003 - City Attorney Totals: 457,354 796,000 796,000 796,000 101-1003, Legal services are contracted with Rutan and Tucker. 46 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1005 - City Clerk Salaries and Benefits 101-1005-50101 Permanent Full Time 226,214 301,700 454,818 454,818 101-1005-50105 Salaries - Overtime 618 0 0 0 101-1005-50150 Other Compensation 735 500 500 500 101-1005-50200 PERS-City Portion 22,782 26,800 40,400 40,400 101-1005-50221 Medical Insurance 57,627 81,600 146,000 146,000 101-1005-50222 Vision Insurance 791 0 0 0 101-1005-50223 Dental Insurance 3,137 0 0 0 101-1005-50224 Life Insurance 109 0 0 0 101-1005-50225 Long Term Disability 1,027 1,600 2,700 2,700 101-1005-50230 Workers Comp Insurance 7,900 8,200 12,300 12,300 101-1005-50240 Social Security -Medicare 3,604 4,200 6,500 6,500 101-1005-50241 Social Security -FICA 509 0 0 0 101-1005-50251 Temporary 21,734 40,000 40,000 40,000 50 - Salaries and Benefits Totals: 346,786 464,600 703,218 703,218 Contract Services 101-1005-60103 Professional Services 62,728 90,000 345,000 345,000 101-1005-60125 Temporary Agency Services 0 12,000 40,000 40,000 60 - Contract Services Totals: 62,728 102,000 385,000 385,000 Maintenance & Operations 101-1005-60320 Travel & Training 2,076 7,000 15,000 15,000 101-1005-60351 Membership Dues 1,306 1,500 2,000 2,000 101-1005-60400 Office Supplies 1,822 2,500 2,500 2,500 101-1005-60410 Printing 0 10,000 10,000 10,000 101-1005-60420 Operating Supplies 1,617 1,200 1,200 1,200 101-1005-60450 Advertising 4,839 4,000 4,000 4,000 62 - Maintenance & Operations Totals: 11,660 26,200 34,700 34,700 Internal Service Charges 101-1005-98110 Information Tech Charges 73,000 74,400 134,608 134,608 69 - Internal Service Charges Totals: 73,000 74,400 134,608 134,608 1005 - City Clerk Totals: 494,173 667,200 1,257,526 1,257,526 47 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 1005 - Cit Clerk ermanent Full Time 454,818.00 90% - City Clerk (10% Housing) 100% - Deputy City Clerk 100% - Management Assistant 100% - Administrative Assistant 100% - Permit Technicians (2, New in FY 22/23) 101-1005-60103 Professional Services 345,000.00 Municipal Code text and online updates Imaging scanning services For The Record tech support (DSS Corp) DigiCert electronic signatures Ctiywide fee study updates Records legislation, requirements, minute writing services, and retention updates STVR Programming Compliance, Analytics & Permitting Software 101-1005-60320 Travel & Training 15,000.00 CA City Clerks Association annual conference & seminars Municipal Clerks certifications and training 101-1005-60351 Membership Dues 2,000.00 California City Clerks Association (CCAC)- 4 employees National Notary Association Errors and Omission insurance (E&O)- 3 employees International Institute of Municipal Clerks (IIMC) membership 101-1005-60450 Advertising 4,000.00 Public hearing notices, Commission and Board vacancies 48 CITY OF LA QUINTA COMMUNITY RESOURCES EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 1004 - Human Resources Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 2001 - Police Contract Services Maintenance & Operations Utilities Capital Expenses Internal Service Charges 2002 - Fire Salaries and Benefits Contract Services Maintenance & Operations Utilities Capital Expenses Internal Service Charges 3001 - Community Resources Administration Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 3002 - Wellness Center Operations Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 3003 - Recreation Programs & Special Events Salaries and Benefits Contract Services Maintenance & Operations Other Expenses Internal Service Charges 6004 - Code Compliance/Animal Control Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges COMMUNITY RESOURCES TOTAL 2020/21 Actuals 215,251 2021/22 Current 411,000 2022/23 Proposed 2022/23 Adopted 495,698 495,698 149,396 9,906 37,150 18,800 198,000 90,000 103,900 19,100 255,798 90,000 103,900 46,000 255,798 90,000 103,900 46,000 16,479,907 16,395,945 14,594 14,968 0 54,400 17,865,100 17,706,000 18,000 20,000 60,000 61,100 18,185,900 18,072,000 18,000 21,000 0 74,900 18,185,900 18,072,000 18,000 21,000 0 74,900 6,724,765 270,532 6,164, 684 51,326 70,552 57,472 110,200 8,219,300 313,600 6,988,000 148,100 77,000 573,000 119,600 8,851,872 290,272 8,123,000 150,000 87,000 15,000 186,600 8,851,872 290,272 8,123,000 150,000 87,000 15,000 186,600 699,783 888,500 880,480 880,480 494,944 12,646 126,692 65,500 520,900 92,000 208,800 66,800 546,180 92,000 161,800 80,500 546,180 92,000 161,800 80,500 495,568 677,900 682,102 682,102 374,073 13,875 29,119 78,500 491,200 48,000 56,700 82,000 477,502 48,000 56,700 99,900 477,502 48,000 56,700 99,900 208,501 1,078,300 1,088,734 1,088,734 77,563 23,678 57,250 1,610 48,400 197,600 330,000 497,500 0 53,200 212,534 330,000 501,500 0 44,700 212,534 330,000 501,500 0 44,700 1,138,317 648,166 265,571 8,580 216,000 1,559,320 842,620 433,500 15,300 267,900 1,663,996 857,996 433,500 20,300 352,200 1,663,996 857,996 433,500 20,300 352,200 25,962,092 30,699,420 31,848,782 31,848,782 49 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 1004 - Human Resources Salaries and Benefits 101-1004-50101 101-1004-50102 101-1004-50150 101-1004-50200 101-1004-50221 101-1004-50222 101-1004-50223 101-1004-50224 101-1004-50225 101-1004-50230 101-1004-50240 101-1004-50252 Permanent Full Time Salaries - Part Time Other Compensation PERS-City Portion Medical Insurance Vision Insurance Dental Insurance Life Insurance Long Term Disability Workers Comp Insurance Social Security -Medicare Annual Wellness Dollar Reimbursemen 50 - Salaries and Benefits Totals: Contract Services 101-1004-60103 Professional Services 101-1004-60104 Consultants/Employee Services 60 - Contract Services Totals: Maintenance & Operations 101-1004-60129 101-1004-60320 101-1004-60322 101-1004-60340 101-1004-60351 101-1004-60352 101-1004-60400 101-1004-60420 62 Recruiting/Pre-Employment Travel & Training Training & Education/MOU Employee Recognition Events Membership Dues Subscriptions & Publications Office Supplies Operating Supplies - Maintenance & Operations Totals: Internal Service Charges 101-1004-98110 Information Tech Charges 69 - Internal Service Charges Totals: 1004 - Human Resources Totals: 2020/21 Actuals 92,440 34,995 277 9,648 5,670 287 1,631 35 421 2,100 1,891 0 2021/22 Current 111,400 36,300 0 7,500 21,000 0 0 0 600 2,100 1,500 17,600 2022/23 Proposed 168,198 0 0 12,400 49,500 0 0 0 1,100 4,200 2,400 18,000 2022/23 Adopted 168,198 0 0 12,400 49,500 0 0 0 1,100 4,200 2,400 18,000 149,396 198,000 255,798 255,798 0 9,906 70,000 20,000 70,000 70,000 20,000 20,000 9,906 90,000 90,000 90,000 5,046 27 16,183 7,557 6,785 839 342 370 30,000 4,000 52,000 9,000 6,500 900 500 1,000 30,000 4,000 52,000 9,000 6,500 900 500 1,000 30,000 4,000 52,000 9,000 6,500 900 500 1,000 37,150 103,900 103,900 103,900 18,800 19,100 46,000 46,000 18,800 19,100 46,000 46,000 215,251 411,000 495,698 495,698 50 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 1004 - Human Resources Permanent Full Time 168,198.00 101-1004-60103 101-1004-60104 100% - Human Resources Analyst 100% - Adminstrative Technician Professional Services 70,000.00 Citywide employee development programs Consultants/Employee Service 20,000.00 Employee Assistance Program (EAP)- Wellness Works CaIPERS- Monthly medical premium and administration fees TAG/AMS DOT random screenings DMV medical exams (Class B) Bilingual testing 101-1004-60129 Recruiting/Pre-Employment 30,000.00 Interview panel costs Fingerprinting Physicals and drug screenings Background checks 101-1004-60320 Travel & Training 4,000.00 Liebert Cassidy Whitmore (LCW)- law & labor relations Educational forums and miscellaneous training 101-1004-60351 Membership Dues 6,500.00 Society of HR Management (SHRM) Professionals in HR Association (PIHRA) International Public Management Association for HR (IPMA-HR), World at Work (WOW) CV Employment Relations Consortium (LCW) CA Public Employers Labor Relations Assoc. (CaIPELRA) 101-1004-60352 Subscriptions & Publications 900.00 Labor law compliance posters 51 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 2001 - Police Contract Services 101-2001-60103 Professional Services 26,708 40,000 50,000 50,000 101-2001-60109 LQ Police Volunteers 5,129 10,000 12,000 12,000 101-2001-60161 Sheriff Patrol 9,562,657 9,890,000 10,070,000 10,070,000 101-2001-60162 Police Overtime 296,155 485,000 485,000 485,000 101-2001-60163 Target Team 1,737,555 1,855,000 1,896,000 1,896,000 101-2001-60164 Community Services Officer 759,638 818,000 836,000 836,000 101-2001-60165 Special Enforcement/City Special Even 24,373 100,000 100,000 100,000 101-2001-60166 Gang Task Force 199,783 209,500 214,000 214,000 101-2001-60167 Narcotics Task Force 199,783 209,500 214,000 214,000 101-2001-60168 School Officer 29,729 202,000 230,000 230,000 101-2001-60169 Motor Officer 1,687,298 1,863,000 1,900,000 1,900,000 101-2001-60170 Dedicated Sargeants 533,360 573,000 579,000 579,000 101-2001-60171 Dedicated Lieutenant 305,307 320,000 327,000 327,000 101-2001-60172 Sheriff - Mileage 404,846 423,000 450,000 450,000 101-2001-60173 Booking Fees 0 18,000 18,000 18,000 101-2001-60174 Blood/Alcohol Testing 36,456 30,000 30,000 30,000 101-2001-60175 Special Enforcement Funds 70,600 95,000 95,000 95,000 101-2001-60176 Sheriff - Other 511,246 557,000 557,000 557,000 101-2001-60193 Sexual Assault Exam Fees 5,322 8,000 9,000 9,000 60 - Contract Services Totals: 16,395,945 17,706,000 18,072,000 18,072,000 Maintenance & Operations 101-2001-60320 Travel & Training 5,640 5,000 5,000 5,000 101-2001-60420 Operating Supplies 8,954 13,000 13,000 13,000 62 - Maintenance & Operations Totals: 14,594 18,000 18,000 18,000 Utilities 101-2001-61300 Telephone - Utilities 13,187 14,000 15,000 15,000 101-2001-61400 Cable/Internet - Utilities 1,781 6,000 6,000 6,000 66 - Utilities Totals: 14,968 20,000 21,000 21,000 Capital Expenses 101-2001-71031 Vehicles 0 60,000 0 0 68 - Capital Expenses Totals: 0 60,000 0 0 Internal Service Charges 101-2001-98110 Information Tech Charges 10,000 10,000 10,000 10,000 101-2001-98140 Facility & Fleet Maintenance 44,400 51,100 64,900 64,900 69 - Internal Service Charges Totals: 54,400 61,100 74,900 74,900 2001 - Police Totals: 16,479,907 17,865,100 18,185,900 18,185,900 52 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 2001 - Police Professional Services 50,000.00 Annual Police Matrix Study 101-2001-60161 Sheriff Patrol 10,070,000.00 Increases for Police services in FY 2022/23 are attributed to rising labor and pension costs. Daily patrol hours (130) and service levels are incorporated. The contract funds the following positions: 1 Lieutenant, 2 Sergeants, 2 Motor Traffic Officers, 3 Traffic Officers, 5 Special Enforcement Team Officers, 2 Deputy Sheriff Officers, and 6 Community Service Officers 101-2001-60320 Travel & Training 5,000.00 Crime prevention officers will provide training to the Citizens on Patrol. 53 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 2002 - Fire Salaries and Benefits 101-2002-50101 Permanent Full Time 193,613 204,500 197,472 197,472 101-2002-50105 Salaries - Overtime 0 4,000 4,000 4,000 101-2002-50150 Other Compensation 96 100 100 100 101-2002-50200 PERS-City Portion 14,937 16,100 14,800 14,800 101-2002-50221 Medical Insurance 48,086 53,400 63,100 63,100 101-2002-50222 Vision Insurance 637 0 0 0 101-2002-50223 Dental Insurance 2,778 0 0 0 101-2002-50224 Life Insurance 97 0 0 0 101-2002-50225 Long Term Disability 853 2,000 2,500 2,500 101-2002-50230 Workers Comp Insurance 5,200 5,400 5,400 5,400 101-2002-50240 Social Security -Medicare 2,827 3,100 2,900 2,900 101-2002-50241 Social Security -FICA 82 0 0 0 101-2002-50251 Temporary 1,326 25,000 0 0 50 - Salaries and Benefits Totals: 270,532 313,600 290,272 290,272 Contract Services 101-2002-60103 Professional Services 22,450 15,000 15,000 15,000 101-2002-60110 Volunteers - Fire 0 3,000 4,000 4,000 101-2002-60112 Landscape Contract 14,909 15,800 19,000 19,000 101-2002-60116 Pest Control 3,063 2,500 3,500 3,500 101-2002-60123 Security & Alarm 1,530 1,500 1,500 1,500 101-2002-60139 Fire Service Costs 5,902,289 6,620,200 7,725,000 7,725,000 101-2002-60140 MOU - Ladder Truck 210,918 250,000 275,000 275,000 101-2002-60525 Golf Tournament 9,525 80,000 80,000 80,000 60 - Contract Services Totals: 6,164,684 6,988,000 8,123,000 8,123,000 Maintenance & Operations 101-2002-60320 Travel & Training 214 3,000 4,000 4,000 101-2002-60351 Membership Dues 0 100 1,000 1,000 101-2002-60400 Office Supplies 55 1,000 1,000 1,000 101-2002-60406 Disaster Prep Supplies 4,423 6,000 6,000 6,000 101-2002-60410 Printing 187 500 500 500 101-2002-60445 Non -Reimbursable Misc 6,522 20,000 20,000 20,000 101-2002-60545 Small Tools & Equipment 1,522 2,500 2,500 2,500 101-2002-60670 Fire Station 6,566 50,000 50,000 50,000 101-2002-60671 Repair & Maintenance - EOC 1,750 5,000 5,000 5,000 101-2002-60691 Maintenance/Services 30,086 60,000 60,000 60,000 62 - Maintenance & Operations Totals: 51,326 148,100 150,000 150,000 Utilities 101-2002-61100 Gas - Utilities 1,399 1,500 2,000 2,000 101-2002-61101 Electricity - Utilities 27,182 26,000 30,000 30,000 101-2002-61200 Water - Utilities 12,005 15,000 15,000 15,000 101-2002-61300 Telephone - Utilities 18,775 21,500 19,000 19,000 101-2002-61304 Mobile/Cell Phones/Satellites 4,813 7,000 7,000 7,000 101-2002-61400 Cable/Internet - Utilities 6,378 6,000 14,000 14,000 66 - Utilities Totals: 70,552 77,000 87,000 87,000 Capital Expenses 101-2002-71021 Furniture 0 5,000 5,000 5,000 101-2002-71031 Vehicles 52,230 60,000 0 0 101-2002-72110 Building Improvements 0 10,000 10,000 10,000 101-2002-80101 Machinery & Equipment 5,242 498,000 0 0 68 - Capital Expenses Totals: 57,472 573,000 15,000 15,000 Internal Service Charges 101-2002-91843 Property & Crime Insurance 5,000 5,800 5,800 5,800 101-2002-91844 Earthquake Insurance 13,000 14,000 14,000 14,000 101-2002-98110 Information Tech Charges 47,800 48,700 58,700 58,700 101-2002-98140 Facility & Fleet Maintenance 44,400 51,100 108,100 108,100 69 - Internal Service Charges Totals: 110,200 119,600 186,600 186,600 54 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET Transfers Out 101-2002-99900 Transfers Out 99 - Transfers Out Totals: 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 313,037 362,975 0 0 313,037 362,975 0 0 2002 - Fire Totals: 7,037,802 8,582,275 8,851,872 8,851,872 55 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 2002 - Fire Permanent Full Time 197,472.00 100% - Senior Emergency Management Coordinator 100% - Administrative Assistant 15% - Community Resources Director (70% Community Resources Admin, 15% Library & Museum Fund) 20% - Public Safety Manager (80% Community Resources Admin) 20% - Administrative Technician (80% Code Compliance) 101-2002-60103 Professional Services 15,000.00 Public safety announcements and Nixie contract 101-2002-60112 Landscape Contract 19,000.00 Landscaping maintenance services for all three fire stations 101-2002-60139 Fire Service Costs 7,725,000.00 Increase in Fire Services in FY 2022/23 are attributed to rising labor and pension costs. Contracted with Riverside County and include the following: Captain, Medic Engineers, Engineers, Fire Fighter II - Medics, Fire Fighter II, Fire Safety Specialist, Fire Systems Inspector, Overhead/Administration & Direct Operating Expenses, Medic Unit Operating Costs and Fire Engine Charges 101-2002-60320 Travel & Training 4,000.00 Emergency preparedness citywide training National Emergency Management Academy 101-2002-60351 Membership Dues 1,000.00 Journal of Emergency Management (JEM) subscription International Association of Emergency Managers (IAEM) 101-2002-60410 Printing 500.00 Update Emergency Operations Center forms 101-2002-60691 101-2002-71021 Maintenance/Services 60,000.00 Painting plus regular annual maintenance for each station Furniture 5,000.00 Emergency Operations Center tables, chairs, and desks 56 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 3001 - Community Resources Administration Salaries and Benefits 101-3001-50101 Permanent Full Time 387,412 393,500 406,980 406,980 101-3001-50110 Commissions & Boards 1,800 4,500 4,500 4,500 101-3001-50150 Other Compensation 485 400 400 400 101-3001-50200 PERS-City Portion 31,264 34,000 33,700 33,700 101-3001-50221 Medical Insurance 55,327 73,200 86,700 86,700 101-3001-50222 Vision Insurance 773 0 0 0 101-3001-50223 Dental Insurance 3,383 0 0 0 101-3001-50224 Life Insurance 156 0 0 0 101-3001-50225 Long Term Disability 1,489 2,100 800 800 101-3001-50230 Workers Comp Insurance 7,100 7,400 7,300 7,300 101-3001-50240 Social Security -Medicare 5,644 5,800 5,800 5,800 101-3001-50241 Social Security -FICA 112 0 0 0 50 - Salaries and Benefits Totals: 494,944 520,900 546,180 546,180 Contract Services 101-3001-60101 Contract Services 10,000 25,000 25,000 25,000 101-3001-60122 Credit Card Fees 1,371 7,000 7,000 7,000 101-3001-60135 Boys & Girls Club 1,275 60,000 60,000 60,000 60 - Contract Services Totals: 12,646 92,000 92,000 92,000 Maintenance & Operations 101-3001-60157 Rent Expense 0 3,000 3,000 3,000 101-3001-60320 Travel & Training 3,930 4,000 4,000 4,000 101-3001-60351 Membership Dues 0 300 300 300 101-3001-60400 Office Supplies 92 1,500 1,500 1,500 101-3001-60510 Grants & Economic Development/Mark 117,800 195,000 135,000 135,000 101-3001-60527 2-1-1 Hotline 4,871 2,000 15,000 15,000 101-3001-60531 Homeless Bus Passes 0 3,000 3,000 3,000 62 - Maintenance & Operations Totals: 126,692 208,800 161,800 161,800 Internal Service Charges 101-3001-98110 Information Tech Charges 65,500 66,800 80,500 80,500 69 - Internal Service Charges Totals: 65,500 66,800 80,500 80,500 3001 - Community Resources Administration Totals: 699,783 888,500 880,480 880,480 57 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 3001 - Community Resources Administration Permanent Full Time 406,980.00 70% - Community Resources Director (15% Fire, 15% Library & Museum Fund) 80% - Public Safety Manager (20% Fire) 40% - Community Resources Manager (40% Wellness Center Operations, 20% Library & Museum Fund) 80% - Community Resources Analyst (20% Library & Museum Fund) 80% - Administrative Technician t (20% Library & Museum Fund) 101-3001-60101 Contract Services 25,000.00 Old Towne Artisan Studio wellness west partnership 101-3001-60157 Rent Expense 3,000.00 YMCA lease 101-3001-60320 Travel & Training 4,000.00 Leadership training 101-3001-60351 Membership Dues 300.00 Engaging Local Government Leaders (ELGL) International City/County Management Association (ICMA) 101-3001-60510 Grants & Economic Developme 135,000.00 $60,000 for Community Services Grants are administered per City Policy and selected via a Grant Ad Hoc Commitee. $75,000 for food distribution and other social service programs. 58 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 3002 - Wellness Center Operations Salaries and Benefits 101-3002-50101 Permanent Full Time 101-3002-50102 Salaries - Part Time 101-3002-50150 Other Compensation 101-3002-50200 PERS-City Portion 101-3002-50221 Medical Insurance 101-3002-50222 Vision Insurance 101-3002-50223 Dental Insurance 101-3002-50224 Life Insurance 101-3002-50225 Long Term Disability 101-3002-50230 Workers Comp Insurance 101-3002-50240 Social Security -Medicare 101-3002-50241 Social Security -FICA 101-3002-50251 Temporary 50 - Salaries and Benefits Totals: Contract Services 101-3002-60103 101-3002-60107 101-3002-60108 Professional Services Instructors Technical 60 - Contract Services Totals: Maintenance & Operations 101-3002-60157 101-3002-60320 101-3002-60351 101-3002-60352 101-3002-60400 101-3002-60420 101-3002-60432 Rental Expense Travel & Training Membership Dues Subscriptions & Publications Office Supplies Operating Supplies Tools/Equipment 62 - Maintenance & Operations Totals: Internal Service Charges 101-3002-98110 Information Tech Charges 101-3002-98140 Facility & Fleet Maintenance 69 - Internal Service Charges Totals: 3002 - Wellness Center Operations Totals: 2020/21 Actuals 218,489 61,438 1,228 25,007 49,410 901 4,155 119 1,006 6,900 4,103 1,318 0 2021/22 Current 233,900 119,400 1,000 23,800 71,100 0 0 0 1,400 7,100 3,500 0 30,000 2022/23 Proposed 250,002 105,900 1,000 24,400 84,200 0 0 0 1,300 7,100 3,600 0 0 2022/23 Adopted 250,002 105,900 1,000 24,400 84,200 0 0 0 1,300 7,100 3,600 0 0 374,073 491,200 477,502 477,502 0 13,875 0 5,000 40,000 3,000 5,000 40,000 3,000 5,000 40,000 3,000 13,875 48,000 48,000 48,000 0 256 1,515 509 18 26,820 0 3,000 1,000 3,000 700 3,000 45,000 1,000 3,000 1,000 3,000 700 3,000 45,000 1,000 3,000 1,000 3,000 700 3,000 45,000 1,000 29,119 56,700 56,700 56,700 63,700 14,800 64,900 17,100 78,200 78,200 21,700 21,700 78,500 82,000 99,900 99,900 495,568 677,900 682,102 682,102 59 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 3002 - Wellness Center Operations Permanent Full Time 250,002.00 40% - Community Resources Manager (40% Community Resources Administration, 20% Library & Museum Fund) 100% - Community Resources Specialist 100% - Community Resources Coordinator 100% - Administrative Assistant 101-3002-50102 Salaries - Part Time 105,900.00 50% Senior Recreation Leader (2) (50% Recreation Programs & Special Events) 50% Recreation Leader (8) (50% Recreation Programs & Special Events) 101-3002-60103 Professional Services 5,000.00 Retired senior volunteer program, annual volunteer sponsorships to Watercolors of La Quinta, Boys & Girls Club of La Quinta, and the California Highway Patrol 101-3002-60107 Instructors 40,000.00 Instructors for fitness classes and programming 101-3002-60108 Technical 3,000.00 Annual sponsorship for the Riverside County Senior Inspiration Awards 101-3002-60157 Rental Expense 3,000.00 General insurances and security guards for facility rentals 101-3002-60320 Travel & Training 1,000.00 Park and recreational activity program training and certification 101-3002-60351 Membership Dues 3,000.00 Amount Motion Picture Licensing Corporation (MPLC) 500 National Council on Aging (NCOA) 100 TechnoGym apps 2,400 101-3002-60352 Subscriptions & Publications 700.00 Amount Desert Sun newspaper 300 Wellness publications 400 60 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 3003 - Recreation Programs & Special Events Salaries and Benefits 101-3003-50101 Permanent Full Time 49,646 56,700 57,834 57,834 101-3003-50102 Salaries - Part Time 12,511 69,400 105,900 105,900 101-3003-50200 PERS-City Portion 3,962 10,500 10,100 10,100 101-3003-50221 Medical Insurance 7,592 21,000 24,800 24,800 101-3003-50222 Vision Insurance 95 0 0 0 101-3003-50223 Dental Insurance 300 0 0 0 101-3003-50224 Life Insurance 29 0 0 0 101-3003-50225 Long Term Disability 204 1,300 400 400 101-3003-50230 Workers Comp Insurance 2,100 2,100 2,100 2,100 101-3003-50240 Social Security -Medicare 901 6,600 11,400 11,400 101-3003-50241 Social Security -FICA 222 0 0 0 101-3003-50251 Temporary 0 30,000 0 0 50 - Salaries and Benefits Totals: 77,563 197,600 212,534 212,534 Contract Services 101-3003-60184 Fritz Burns Pool Programming 23,678 160,000 160,000 160,000 101-3003-60190 X-Park Programming 0 170,000 170,000 170,000 60 - Contract Services Totals: 23,678 330,000 330,000 330,000 Maintenance & Operations 101-3003-60149 Community Experiences 55,847 400,000 400,000 400,000 101-3003-60157 Rental Expense 51 1,000 5,000 5,000 101-3003-60320 Travel & Training 199 1,000 1,000 1,000 101-3003-60351 Membership Dues 200 500 500 500 101-3003-60420 Operating Supplies 866 5,000 5,000 5,000 101-3003-60512 LQ Art Event 87 90,000 90,000 90,000 62 - Maintenance & Operations Totals: 57,250 497,500 501,500 501,500 Other Expenses 101-3003-60540 Facility Rentals 64 - Other Expenses Totals: 1,610 0 0 0 1,610 0 0 0 Internal Service Charges 101-3003-98110 Information Tech Charges 18,800 19,100 23,000 23,000 101-3003-98140 Facility & Fleet Maintenance 29,600 34,100 21,700 21,700 69 - Internal Service Charges Totals: 48,400 53,200 44,700 44,700 3003 - Recreation Programs & Special Events Totals: 208,501 1,078,300 1,088,734 1,088,734 61 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 3003 - Recreation Programs & S ecial Events ermanent Full Time 1.111.00 100% - Management Assistant Salaries - Part Time 105,900.00 50% Senior Recreation Leader (2) (50% Wellness Center Operations) 50% Recreation Leader (8) (50% Wellness Center Operations) 101-3003-60149 101-3003-60157 101-3003-60184 101-3003-60320 101-3003-60351 Community Experiences 400,000.00 Anticipated events include 9/11 Vigil, Veteran's Day Celebration, Tree Lighting, Ironman, City Picnic, Art on Main, Summer Golf, Mission LQ Rocket Launch, Pillars of the Community, Brew in LQ, Concerts in the Park, and Soaring Over LQ Kite Experience Rental Expense 5,000.00 Special event insurances and security guards for events Fritz Burns Pool Programming 160,000.00 Pool operating contract services Travel & Training ai. 1,000.00 Park and recreation program training and certifications bershi Americans for Art California Parks and Recreation Society (CPRS) 62 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 6004 - Code Compliance/Animal Control Salaries and Benefits 101-6004-50101 Permanent Full Time 444,988 553,000 569,976 569,976 101-6004-50105 Salaries - Overtime 14,071 15,000 15,000 15,000 101-6004-50106 Standby 0 100 100 100 101-6004-50150 Other Compensation 0 20 20 20 101-6004-50200 PERS-City Portion 43,849 55,500 51,800 51,800 101-6004-50221 Medical Insurance 113,563 163,100 193,100 193,100 101-6004-50222 Vision Insurance 1,477 0 0 0 101-6004-50223 Dental Insurance 6,447 0 0 0 101-6004-50224 Life Insurance 240 0 0 0 101-6004-50225 Long Term Disability 2,001 3,400 3,600 3,600 101-6004-50230 Workers Comp Insurance 13,700 16,300 16,300 16,300 101-6004-50240 Social Security -Medicare 6,735 8,200 8,100 8,100 101-6004-50241 Social Security- FICA 64 0 0 0 101-6004-50251 Temporary 1,032 28,000 0 0 50 - Salaries and Benefits Totals: 648,166 842,620 857,996 857,996 Contract Services 101-6004-60103 Professional Services 43,949 80,000 80,000 80,000 101-6004-60108 Technical 240 1,000 1,000 1,000 101-6004-60111 Administrative Citation Services 18,847 18,000 18,000 18,000 101-6004-60119 Vehicle Abatement 0 500 500 500 101-6004-60120 Lot Cleaning/Gravel Program 7,231 10,000 20,000 20,000 101-6004-60122 Credit Card Fees 657 2,000 2,000 2,000 101-6004-60125 Temporary Agency Services 0 25,000 0 0 101-6004-60194 Veterinary Service 7,500 12,000 12,000 12,000 101-6004-60197 Animal Shelter Contract Service 187,146 285,000 300,000 300,000 60 - Contract Services Totals: 265,571 433,500 433,500 433,500 Maintenance & Operations 101-6004-60121 Low -Income Housing Grants 0 1,000 1,000 1,000 101-6004-60320 Travel & Training (540) 1,200 3,000 3,000 101-6004-60351 Membership Dues 475 600 800 800 101-6004-60400 Office Supplies 2,546 2,000 2,000 2,000 101-6004-60410 Printing 3,811 6,000 6,000 6,000 101-6004-60425 Supplies - Field 234 1,500 3,000 3,000 101-6004-60690 Uniforms 2,054 3,000 4,500 4,500 62 - Maintenance & Operations Totals: 8,580 15,300 20,300 20,300 Internal Service Charges 101-6004-98110 Information Tech Charges 127,300 148,700 179,300 179,300 101-6004-98140 Facility & Fleet Maintenance 88,700 119,200 172,900 172,900 69 - Internal Service Charges Totals: 216,000 267,900 352,200 352,200 6004 - Code Compliance/Animal Control Totals: 1,138,317 1,559,320 1,663,996 1,663,996 63 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 6004 - Code Compliance/Animal Control Permanent Full Time 569,976.00 100% - Animal Control/Code Compliance Supervisor 100% - Code Compliance Officer II (4) 100% - Code Compliance Officer I (2) 80% - Administrative Technician (20% Fire) 101-6004-60103 Professional Services 80,000.00 Short-term vacation rental compliance 101-6004-60108 Technical 1,000.00 Riverside County recording fees for liens 101-6004-60111 Administrative Citation Service 18,000.00 Data ticket processing of code compliance and police citations 10 - _Travel & Training 3,000.00 Code Enforcement officer training events 101-6004-60351 Membership Dues 800.00 CA Association of Code Enforcement Officers (CACEO) 101-6004-60410 Printing 6,000.00 Community educational outreach 64 CITY OF LA QUINTA PUBLIC WORKS EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 3005 - Parks Maintenance 1,782,193 2,656,900 3,047,222 3,042,072 Salaries and Benefits 348,682 355,900 398,222 398,222 Contract Services 455,927 603,600 660,000 657,200 Maintenance & Operations 376,216 697,000 777,200 774,850 Utilities 292,167 515,500 508,400 508,400 Internal Service Charges 309,200 484,900 703,400 703,400 3008 - Public Buildings 1,119,812 1,378,700 1,390,052 1,390,052 Salaries and Benefits 465,083 499,600 553,052 553,052 Contract Services 159,208 215,500 242,000 242,000 Maintenance & Operations 115,158 193,100 179,500 179,500 Utilities 145,363 198,500 158,500 158,500 Internal Service Charges 235,000 272,000 257,000 257,000 7001 - Public Works Administration 509,466 739,900 794,862 794,862 Salaries and Benefits 432,718 505,100 543,362 543,362 Contract Services 1,254 150,000 150,000 150,000 Maintenance & Operations 594 8,500 9,500 9,500 Internal Service Charges 74,900 76,300 92,000 92,000 7002 - Public Works Development Services 354,895 448,200 512,960 512,960 Salaries and Benefits 142,493 158,300 170,060 170,060 Contract Services 162,958 215,000 250,000 250,000 Maintenance & Operations 1,044 4,700 5,000 5,000 Internal Service Charges 48,400 70,200 87,900 87,900 7003 - Streets 437,000 503,600 754,768 754,768 Salaries and Benefits 293,784 328,400 362,768 362,768 Contract Services 58,389 80,000 260,000 260,000 Maintenance & Operations 17,369 33,000 58,000 58,000 Other Expenses 0 5,000 5,000 5,000 Capital Expenses 11,257 0 0 0 Internal Service Charges 56,200 57,200 69,000 69,000 7006 - Engineering Services 640,737 1,101,900 1,020,756 1,020,756 Salaries and Benefits 300,006 335,300 351,456 351,456 Contract Services 276,711 375,000 590,000 590,000 Maintenance & Operations 7,820 10,300 10,300 10,300 Other Expenses 0 324,100 0 0 Internal Service Charges 56,200 57,200 69,000 69,000 PUBLIC WORKS TOTAL 4,844,102 6,829,200 7,520,620 7,515,470 65 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 3005 - Parks Maintenance Salaries and Benefits 101-3005-50101 Permanent Full Time 101-3005-50105 Salaries - Overtime 101-3005-50106 Standby 101-3005-50107 Standby Overtime 101-3005-50150 Other Compensation 101-3005-50200 PERS-City Portion 101-3005-50221 Medical Insurance 101-3005-50222 Vision Insurance 101-3005-50223 Dental Insurance 101-3005-50224 Life Insurance 101-3005-50225 Long Term Disability 101-3005-50230 Workers Comp Insurance 101-3005-50240 Social Security -Medicare 50 - Salaries and Benefits Totals: Contract Services 101-3005-60112 Landscape Contract 60 - Contract Services Totals: Maintenance & Operations 101-3005-60117 101-3005-60136 101-3005-60184 101-3005-60189 101-3005-60320 101-3005-60351 101-3005-60400 101-3005-60423 101-3005-60427 101-3005-60431 101-3005-60432 101-3005-60554 101-3005-60557 101-3005-60690 101-3005-60691 Civic Center Lake Maintenance Lighting Service Fritz Burns Pool Maintenance SilverRock Lake Maintenance Travel & Training Membership Dues Office Supplies Supplies -Graffiti and Vandalism Safety Gear Materials/Supplies Tools/Equipment LQ Park Water Feature Tree Maintenance Uniforms Maintenance/Services 62 - Maintenance & Operations Totals: Utilities 101-3005-61100 101-3005-61102 101-3005-61103 101-3005-61104 101-3005-61105 101-3005-61106 101-3005-61108 101-3005-61109 101-3005-61110 101-3005-61111 101-3005-61113 101-3005-61114 101-3005-61115 101-3005-61116 101-3005-61201 101-3005-61202 101-3005-61203 101-3005-61204 101-3005-61205 101-3005-61206 101-3005-61207 101-3005-61208 101-3005-61209 101-3005-61211 Gas -Utilities FB Pool Electric - Monticello Park - Utilities Electric - Civic Center Park - Utilities Electric - Pioneer Park - Utilities Electric - Fritz Bums Park - Utilities Electric - Sports Complex - Utilities Electric - Colonel Paige - Utilities Electric - Community Park - Utilities Electric - Adams Park - Utilities Electric - Velasco Park - Utilities Electric - Eisenhower Park - Utilities Electric - Desert Pride - Utilities Electric - SilverRock Event Site - Utiliti Electric - XPark Complex Water -Monticello Park - Utilities Water - Civic Center Park - Utilities Water -Eisenhower Park - Utilities Water -Fritz Bums Park - Utilities Water -Velasco Park - Utilities Water -Desert Pride - Utilities Water -Pioneer Park - Utilities Water -Seasons Park - Utilities Water -Community Park - Utilities Water - SilverRock Event Site 2020/21 Actuals 226,283 1,252 6,930 20,364 0 19,581 56,628 802 4,874 123 1,048 7,100 3,696 2021/22 Current 240,800 700 3,500 4,000 0 21,200 73,200 0 0 0 1,500 7,400 3,600 2022/23 Proposed 251,022 700 5,500 20,000 300 21,200 86,700 0 0 0 1,900 7,300 3,600 2022/23 Adopted 251,022 700 5,500 20,000 300 21,200 86,700 0 0 0 1,900 7,300 3,600 348,682 355,900 398,222 398,222 455,927 603,600 660,000 657,200 455,927 603,600 660,000 657,200 16,200 425 94,431 0 1,349 730 989 13,657 588 126,645 3,780 12,118 3,500 2,113 99,691 31,500 1,000 93,000 30,000 3,000 1,000 1,000 15,000 1,000 170,000 3,000 35,000 10,000 2,500 300,000 18,000 1,000 66,000 18,000 5,000 1,000 1,000 15,000 1,200 310,000 5,000 23,000 10,000 3,000 300,000 17,400 1,000 65,550 17,400 5,000 1,000 1,000 15,000 1,200 310,000 5,000 22,300 10,000 3,000 300,000 376,216 697,000 777,200 774,850 5,859 158 32,346 0 12,612 0 853 52,203 493 162 277 158 7,532 0 23,282 33,070 1,418 26,772 1,532 10,998 10,919 227 70,298 0 66 35,000 300 30,000 100 15,000 40,000 5,000 85,000 700 200 350 250 25,000 30,000 25,000 38,000 2,000 26,000 1,300 7,000 13,000 300 75,000 50,000 15,000 300 30,000 100 15,000 40,000 5,000 70,000 700 200 350 250 25,000 30,000 30,000 40,000 2,500 30,000 2,000 8,000 15,000 500 80,000 55,000 15,000 300 30,000 100 15,000 40,000 5,000 70,000 700 200 350 250 25,000 30,000 30,000 40,000 2,500 30,000 2,000 8,000 15,000 500 80,000 55,000 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 101-3005-61212 Water - XPark Complex 0 10,000 12,500 12,500 101-3005-61300 Telephone - Utilities 998 1,000 1,000 1,000 66 - Utilities Totals: 292,167 515,500 508,400 508,400 Internal Service Charges 101-3005-98110 Information Tech Charges 65,500 66,800 80,500 80,500 101-3005-98130 Park Equipment Maintenance 200,000 350,000 450,000 450,000 101-3005-98140 Facility & Fleet Maintenance 43,700 68,100 172,900 172,900 69 - Internal Service Charges Totals: 309,200 484,900 703,400 703,400 3005 - Parks Maintenance Totals: 1,782,193 2,656,900 3,047,222 3,042,072 67 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 3005 - Parks Maintenance Permanent Full Time 251,022.00 50% - Facilities Deputy Director (50% Public Buildings) 50% - Parks/L&L Foreman (50% Lighting & Landscape Fund) 50% - Maintenance Worker II (50% Lighting & Landscape Fund) 50% - Maintenance Worker I (3 total, 50% Lighting & Landscape Fund) 50% - Management Analyst (50% Lighting & Landscape Fund) 101-3005-60112 Landscape Contract 657,200.00 Landscape contract services for all City Parks including the SilverRock event site and X-Park 101-3005-60184 Fritz Burns Pool Maintenance 65,550.00 Pool maintenance services 101-3005-60320 Travel & Training 5,000.00 Aquatic facility operator course Maintenance agreement school Playground certifications 101-3005-60351 Membership Dues 1,000.00 Amount CA Parks & Recreation Association (CPRS) 500 National Park & Recreation Association (NPRA) 500 101-3005-60691 Maintenance/Services 300,000.00 Landscape renovations, electrical and fence repairs, painting, tree removal and other landscape related maintenance and rep 101-3005-98130 Park Equipment Maintenance 450,000.00 Funds are transferred to the Park Equipment & Facility Internal Service Fund for park equipment replacements 68 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 3008 - Public Buildings Salaries and Benefits 101-3008-50101 Permanent Full Time 101-3008-50105 Salaries - Overtime 101-3008-50106 Standby 101-3008-50107 Standby Overtime 101-3008-50150 Other Compensation 101-3008-50200 PERS-City Portion 101-3008-50221 Medical Insurance 101-3008-50222 Vision Insurance 101-3008-50223 Dental Insurance 101-3008-50224 Life Insurance 101-3008-50225 Long Term Disability 101-3008-50230 Workers Comp Insurance 101-3008-50240 Social Security -Medicare 50 - Salaries and Benefits Totals: Contract Services 101-3008-60115 101-3008-60116 101-3008-60123 101-3008-60196 Janitorial Pest Control Security & Alarm Annual Permits/Inspections 60 - Contract Services Totals: Maintenance & Operations 101-3008-60320 Travel & Training 101-3008-60427 Safety Gear 101-3008-60431 Materials/Supplies 101-3008-60432 Tools/Equipment 101-3008-60481 Office Supplies 101-3008-60664 Fire Extinguisher 101-3008-60667 HVAC 101-3008-60690 Uniforms 101-3008-60691 Maintenance/Services 101-3008-61702 Facility Rent 62 - Maintenance & Operations Totals: Utilities 101-3008-61100 101-3008-61101 101-3008-61200 Gas - Utilities Electricity - Utilities Water - Utilities 66 - Utilities Totals: Internal Service Charges 101-3008-91842 Liability Insurance & Claims 101-3008-98110 Information Tech Charges 101-3008-98140 Facility & Fleet Maintenance 69 - Internal Service Charges Totals: 2020/21 Actuals 323,614 213 9,423 10,057 482 28,622 70,832 1,289 4,743 157 1,513 9,100 5,039 2021/22 Current 346,800 0 6,000 4,400 500 31,100 94,100 0 0 0 2,100 9,400 5,200 2022/23 Proposed 369,852 0 8,000 15,000 500 31,700 111,400 0 0 0 1,900 9,400 5,300 2022/23 Adopted 369,852 0 8,000 15,000 500 31,700 111,400 0 0 0 1,900 9,400 5,300 465,083 499,600 553,052 553,052 143,822 6,572 3,630 5,184 192,500 9,000 8,000 6,000 215,000 9,000 12,000 6,000 215,000 9,000 12,000 6,000 159,208 215,500 242,000 242,000 325 857 31,070 8,383 0 647 40,820 989 30,967 1,100 1,000 1,000 35,000 8,000 500 0 85,000 1,500 60,000 1,100 2,000 1,200 35,000 8,000 500 0 70,000 1,700 60,000 1,100 2,000 1,200 35,000 8,000 500 0 70,000 1,700 60,000 1,100 115,158 193,100 179,500 179,500 5,139 131,862 8,363 9,500 180,000 9,000 8,500 140,000 10,000 8,500 140,000 10,000 145,363 198,500 158,500 158,500 62,000 84,300 88,700 67,000 85,800 119,200 67,000 103,500 86,500 67,000 103,500 86,500 235,000 272,000 257,000 257,000 3008 - Public Buildings Totals: 1,119,812 1,378,700 1,390,052 1,390,052 69 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 3008 - Public Buildings Permanent Full Time 369,852.00 50% - Facilities Deputy Director (50% Parks Maintenance) 100% - Management Analyst 100% - Maintenance and Operations Technician 100% - Maintenance and Operations Coordinator 100% - Maintenance Worker I 101-3008-60115 Janitorial 215,000.00 Janitorial services for all public buildings including parks 101-3008-60320 Travel & Training 2,000.00 HVAC training 101-3008-60667 HVAC 70,000.00 For all public buildings including City Hall, Fritz Burns Pool, La Quinta Park, Maintenance Yard, Public Works Office, Sports Complex, and Wellness Center. 101-3008-60691 101-3008-61702 Maintenance/Services 60,000.00 Public building repairs and maintenance Facility Rent 1,100.00 Finance Authority requires an annual State Controller's Report. The 1996 Civic Center Bond was paid off in October 2018. 70 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 7001 - Public Works Administration Salaries and Benefits 101-7001-50101 Permanent Full Time 325,360 368,800 390,762 390,762 101-7001-50150 Other Compensation 1,772 500 500 500 101-7001-50200 PERS-City Portion 31,836 36,400 37,000 37,000 101-7001-50221 Medical Insurance 52,456 83,700 99,000 99,000 101-7001-50222 Vision Insurance 1,003 0 0 0 101-7001-50223 Dental Insurance 5,901 0 0 0 101-7001-50224 Life Insurance 227 0 0 0 101-7001-50225 Long Term Disability 1,302 1,800 2,100 2,100 101-7001-50230 Workers Comp Insurance 8,100 8,400 8,400 8,400 101-7001-50240 Social Security -Medicare 4,761 5,500 5,600 5,600 50 - Salaries and Benefits Totals: 432,718 505,100 543,362 543,362 Contract Services 101-7001-60104 Consultants 60 - Contract Services Totals: 1,254 150,000 150,000 150,000 1,254 150,000 150,000 150,000 Maintenance & Operations 101-7001-60320 Travel & Training 0 5,000 5,000 5,000 101-7001-60351 Membership Dues 0 500 1,500 1,500 101-7001-60400 Office Supplies 553 2,000 2,000 2,000 101-7001-60420 Operating Supplies 41 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 594 8,500 9,500 9,500 Internal Service Charges 101-7001-98110 Information Tech Charges 74,900 76,300 92,000 92,000 69 - Internal Service Charges Totals: 74,900 76,300 92,000 92,000 7001 - Public Works Administration Totals: 509,466 739,900 794,862 794,862 71 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 7001 - Public Works Administration Permanent Full Time 390,762.00 100% - Public Works Director/City Engineer 100% - Management Analyst 100% - Management Assistant 100% - Administrative Assistant M7001-60104 Consultants 150,000.00 Professional services and on -call electrical services 001-60320 Travel & Training 5,000.00 Certification trainings 101-7001-60351 Membership Dues 1,500.00 American Public Works Association (APWA) American Traffic Safety Services Association (ATSSA) 72 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 7002 - Public Works Development Services Salaries and Benefits 101-7002-50101 Permanent Full Time 111,301 118,100 125,460 125,460 101-7002-50150 Other Compensation 482 0 0 0 101-7002-50200 PERS-City Portion 13,752 14,700 15,100 15,100 101-7002-50221 Medical Insurance 11,990 21,000 24,800 24,800 101-7002-50222 Vision Insurance 103 0 0 0 101-7002-50223 Dental Insurance 620 0 0 0 101-7002-50224 Life Insurance 35 0 0 0 101-7002-50225 Long Term Disability 496 600 800 800 101-7002-50230 Workers Comp Insurance 2,100 2,100 2,100 2,100 101-7002-50240 Social Security -Medicare 1,614 1,800 1,800 1,800 50 - Salaries and Benefits Totals: 142,493 158,300 170,060 170,060 Contract Services 101-7002-60103 Professional Services 55,100 85,000 95,000 95,000 101-7002-60104 Consultants 3,500 5,000 5,000 5,000 101-7002-60183 Map/Plan Checking 104,358 125,000 150,000 150,000 60 - Contract Services Totals: 162,958 215,000 250,000 250,000 Maintenance & Operations 101-7002-60320 Travel & Training 0 1,000 1,000 1,000 101-7002-60351 Membership Dues 0 500 500 500 101-7002-60420 Operating Supplies 0 500 500 500 101-7002-60450 Advertising 1,044 2,700 3,000 3,000 62 - Maintenance & Operations Totals: 1,044 4,700 5,000 5,000 Internal Service Charges 101-7002-98110 Information Tech Charges 18,800 19,100 23,000 23,000 101-7002-98140 Facility & Fleet Maintenance 29,600 51,100 64,900 64,900 69 - Internal Service Charges Totals: 48,400 70,200 87,900 87,900 7002 - Public Works Development Services Totals: 354,895 448,200 512,960 512,960 73 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 7002 - Public Works Development Services = Permanent Full Time 100% - Associate Engineer M7002-60103 125,460.00 Professional Services 95,000.00 Amount National Pollution Discharge Elimination Systems 65,000 Stormwater Commercial/Restaurant State Mandate 30,000 101-04 Consultants 5,000.00 Project consulting services 101-7002-60183 Map/Plan Checking 150,000.00 On -call map checking and engineering civil plan check services 101-7002-60320 Mavel & Training 1,000.00 For various training events including: Desert Valley Builders Association meetings, American Public Works Association, professional engineering review courses, and water quality/ flood seminars 101-7002-60351 Membership Dues 500.00 Amount Board of Civil Engineers license 300 Other professional organizations 200 101-7002-60450 Advertising 3,000.00 Public hearing notices 74 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 7003 - Streets Salaries and Benefits 101-7003-50101 Permanent Full Time 207,493 223,200 248,268 248,268 101-7003-50105 Salaries - Overtime 23 0 0 0 101-7003-50106 Standby 7,585 7,000 9,000 9,000 101-7003-50107 Standby Overtime 90 2,700 1,000 1,000 101-7003-50150 Other Compensation 906 1,000 500 500 101-7003-50200 PERS-City Portion 19,990 22,100 18,200 18,200 101-7003-50221 Medical Insurance 44,425 62,800 74,300 74,300 101-7003-50222 Vision Insurance 560 0 0 0 101-7003-50223 Dental Insurance 2,444 0 0 0 101-7003-50224 Life Insurance 101 0 0 0 101-7003-50225 Long Term Disability 947 1,300 1,600 1,600 101-7003-50230 Workers Comp Insurance 6,100 6,300 6,300 6,300 101-7003-50240 Social Security -Medicare 3,120 2,000 3,600 3,600 50 - Salaries and Benefits Totals: 293,784 328,400 362,768 362,768 Contract Services 101-7003-60103 Professional Services 101-7003-60120 Street Cleaning/Accidents 60 - Contract Services Totals: 45,650 70,000 12,739 10,000 250,000 250,000 10,000 10,000 58,389 80,000 260,000 260,000 Maintenance & Operations 101-7003-60320 Travel & Training 2,450 6,000 10,000 10,000 101-7003-60351 Membership Dues 400 500 500 500 101-7003-60400 Office Supplies 282 500 500 500 101-7003-60420 Operating Supplies 7,669 11,000 10,000 10,000 101-7003-60432 Tools/Equipment 6,568 15,000 37,000 37,000 62 - Maintenance & Operations Totals: 17,369 33,000 58,000 58,000 Other Expenses 101-7003-60510 Signal Knockdowns, Contingency 64 - Other Expenses Totals: 0 5,000 5,000 5,000 0 5,000 5,000 5,000 Capital Expenses 101-7003-80100 Machinery & Equipment 11,257 0 0 0 68 - Capital Expenses Totals: 11,257 0 0 0 Internal Service Charges 101-7003-98110 Information Tech Charges 69 - Internal Service Charges Totals: 56,200 57,200 69,000 69,000 56,200 57,200 69,000 69,000 7003 - Streets Totals: 437,000 503,600 754,768 754,768 75 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 7003 - Streets ermanent Full Time 100% - Traffic Operations Analyst 100% - Traffic Signal Technician (2) 248,268.00 =Ir7003-60103 Professional Services 250,000.00 Street division support services and unanticipated repairs such as sidewalks, sinkholes, asphalt, and drainage channels. 101-7003-60320 Travel & Training 10,000.00 Onsite hearing tests and American Traffic Safety Services Association Class B commercial and equipment operator certification 101-7003-60351 Membership Dues 500.00 CA Park and Recreations American Traffic Safety Services Association (ATSSA) 101-7003-60510 Signal Knockdowns, Contingen 5,000.00 For traffic signal repairs due to accidents 76 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 7006 - Engineering Services Salaries and Benefits 101-7006-50101 Permanent Full Time 101-7006-50105 Salaries - Overtime 101-7006-50106 Standby 101-7006-50107 Standby Overtime 101-7006-50150 Other Compensation 101-7006-50200 PERS-City Portion 101-7006-50221 Medical Insurance 101-7006-50222 Vision Insurance 101-7006-50223 Dental Insurance 101-7006-50224 Life Insurance 101-7006-50225 Long Term Disability 101-7006-50230 Workers Comp Insurance 101-7006-50240 Social Security -Medicare 50 - Salaries and Benefits Totals: Contract Services 101-7006-60103 101-7006-60104 101-7006-60144 101-7006-60145 101-7006-60146 Professional Services Consultants Contract Traffic Engineer Traffic Counts/Studies PM 10 - Dust Control 60 - Contract Services Totals: Maintenance & Operations 101-7006-60320 101-7006-60351 101-7006-60352 101-7006-60420 101-7006-60427 101-7006-60690 Travel & Training Membership Dues Subscriptions & Publications Operating Supplies Safety Gear Uniforms 62 - Maintenance & Operations Totals: Other Expenses 101-7006-60480 Contributions to Other Agencies 64 - Other Expenses Totals: Internal Service Charges 101-7006-98110 Information Tech Charges 69 - Internal Service Charges Totals: 7006 - Engineering Services Totals: 2020/21 Actuals 220,144 663 9,012 0 533 16,591 37,980 593 3,883 105 1,025 6,100 3,376 2021/22 Current 232,800 0 9,000 1,000 500 18,000 62,800 0 0 0 1,400 6,300 3,500 2022/23 Proposed 237,456 0 9,000 1,000 500 18,000 74,300 0 0 0 1,400 6,300 3,500 2022/23 Adopted 237,456 0 9,000 1,000 500 18,000 74,300 0 0 0 1,400 6,300 3,500 300,006 335,300 351,456 351,456 16,499 21,088 121,694 0 117,430 25,000 60,000 200,000 20,000 70,000 210,000 60,000 200,000 20,000 100,000 210,000 60,000 200,000 20,000 100,000 276,711 375,000 590,000 590,000 4,338 0 0 1,013 729 1,739 5,000 1,100 200 2,000 1,000 1,000 5,000 1,100 200 1,000 1,000 2,000 5,000 1,100 200 1,000 1,000 2,000 7,820 10,300 10,300 10,300 0 324,100 0 0 O 324,100 O 0 56,200 57,200 69,000 69,000 56,200 57,200 69,000 69,000 640,737 1,101,900 1,020,756 1,020,756 77 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 7006 - Engineering Services Permanent Full Time 237,456.00 100% - Assistant Construction Manager 100% - Construction Inspector (2) =7006-60103 Professional Services 210,000.00 Replacement of street name signs Consultant 60,000.00 Project design services 1 still 100,000.00 101-7006-60320 101-7006-60351 101-7006-60352 Vacant city land dust control - near SilverRock and on Highway 111 next to the Marriott Hotel Travel & Training 5,000.00 Amount Coachella Valley APWA meetings 300 Geographic Information Systems training 2,000 International Signal Association cert training 1,000 National Pollutant Discharge Elimination System 1,700 Membership Dues 1,100.00 Amount American Public Works Association (APWA) 500 American Society of Civil Engineers (ASCE) 300 Institute of Transportation Engineers (ITE) 300 Subscriptions & Publications 200.00 Subdivision map act books 78 CITY OF LA QUINTA DESIGN AND DEVELOPMENT EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 6001 - Design & Development Administration Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6002 - Planning Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6003 - Building Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges 6006 - The Hub Salaries and Benefits Contract Services Maintenance & Operations Internal Service Charges DESIGN/DEVELOPMENT TOTAL 2020/21 2021/22 Actuals Current 639,565 746,200 2022/23 Proposed 756,824 2022/23 Adopted 756,824 392,319 130,192 1,753 115,300 383,500 210,000 10,300 142,400 408,024 160,000 11,700 177,100 408,024 160,000 11,700 177,100 520,082 748,600 744,830 744,830 355,610 93,147 15,126 56,200 392,800 280,000 18,600 57,200 428,230 225,000 22,600 69,000 428,230 225,000 22,600 69,000 717,997 1,094,800 1,291,362 1,291,362 485,828 92,067 2,102 138,000 633,800 290,000 7,500 163,500 723,362 290,000 10,300 267,700 723,362 290,000 10,300 267,700 830,952 1,066,000 1,236,482 1,236,482 580,499 114,027 5,426 131,000 761,300 160,000 11,200 133,500 916,382 130,000 6,200 183,900 916,382 130,000 6,200 183,900 2,708,596 3,655,600 4,029,498 4,029,498 79 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 6001 - Design & Development Administration Salaries and Benefits 101-6001-50101 Permanent Full Time 294,856 274,400 286,824 286,824 101-6001-50105 Salaries - Overtime 34 0 0 0 101-6001-50110 Commissions & Boards 6,500 8,400 8,400 8,400 101-6001-50150 Other Compensation 880 500 500 500 101-6001-50200 PERS-City Portion 23,372 25,500 25,700 25,700 101-6001-50221 Medical Insurance 50,988 62,800 74,300 74,300 101-6001-50222 Vision Insurance 573 0 0 0 101-6001-50223 Dental Insurance 3,164 0 0 0 101-6001-50224 Life Insurance 148 0 0 0 101-6001-50225 Long Term Disability 942 1,300 1,600 1,600 101-6001-50230 Workers Comp Insurance 6,100 6,300 6,300 6,300 101-6001-50240 Social Security -Medicare 4,370 4,300 4,400 4,400 101-6001-50241 Social Security -FICA 391 0 0 0 50 - Salaries and Benefits Totals: 392,319 383,500 408,024 408,024 Contract Services 101-6001-60104 Consultants 0 10,000 10,000 10,000 101-6001-60122 Credit Card Fees 130,192 200,000 150,000 150,000 60 - Contract Services Totals: 130,192 210,000 160,000 160,000 Maintenance & Operations 101-6001-60320 Travel & Training 0 4,000 5,000 5,000 101-6001-60351 Membership Dues 130 200 600 600 101-6001-60352 Subscriptions & Publications 570 700 700 700 101-6001-60400 Office Supplies 648 3,000 3,000 3,000 101-6001-60410 Printing 0 400 400 400 101-6001-60420 Operating Supplies 405 1,000 1,000 1,000 101-6001-60450 Advertising 0 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 1,753 10,300 11,700 11,700 Internal Service Charges 101-6001-98110 Information Tech Charges 56,200 57,200 69,000 69,000 101-6001-98140 Facility & Fleet Maintenance 59,100 85,200 108,100 108,100 69 - Internal Service Charges Totals: 115,300 142,400 177,100 177,100 6001 - Design & Development Administration Totals: 639,565 746,200 756,824 756,824 80 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 6001 - Design & Development Administration Permanent Full Tim 04 101-6001-60320 101-6001-60351 100% - Design & Development Director 100% - Administrative Assistant 100% - Administrative Technician Consultants Studies and predesign for projects Travel & Training 286,824.00 10,000.00 5,000.00 Amount American Planning Association (APA) Conference 2,500 Staff professional development & public works conferences 2,500 Membership Dues 600.00 American Public Works Association (APWA) 101-6060352 Subscriptions & Publications 700.00 The Desert Sun A01-6001-60410 Printing 400.00 Materials for community events 50 Advertising 1,000.00 Public noticing requirements 81 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 6002 - Planning Salaries and Benefits 101-6002-50101 Permanent Full Time 274,407 294,800 317,730 317,730 101-6002-50150 Other Compensation 1,445 0 0 0 101-6002-50200 PERS-City Portion 21,097 22,800 23,300 23,300 101-6002-50221 Medical Insurance 43,730 62,800 74,300 74,300 101-6002-50222 Vision Insurance 582 0 0 0 101-6002-50223 Dental Insurance 2,896 0 0 0 101-6002-50224 Life Insurance 105 0 0 0 101-6002-50225 Long Term Disability 1,270 1,700 2,000 2,000 101-6002-50230 Workers Comp Insurance 6,100 6,300 6,300 6,300 101-6002-50240 Social Security -Medicare 3,979 4,400 4,600 4,600 50 - Salaries and Benefits Totals: 355,610 392,800 428,230 428,230 Contract Services 101-6002-60103 Professional Services 101-6002-60125 Temporary Agency Services 60 - Contract Services Totals: 76,097 210,000 17,050 70,000 160,000 160,000 65,000 65,000 93,147 280,000 225,000 225,000 Maintenance & Operations 101-6002-60320 Travel & Training 3,437 8,000 14,000 14,000 101-6002-60351 Membership Dues 375 500 500 500 101-6002-60352 Subscriptions & Publications 0 100 100 100 101-6002-60450 Advertising 11,314 10,000 8,000 8,000 62 - Maintenance & Operations Totals: 15,126 18,600 22,600 22,600 Internal Service Charges 101-6002-98110 Information Tech Charges 56,200 57,200 69,000 69,000 69 - Internal Service Charges Totals: 56,200 57,200 69,000 69,000 6002 - Planning Totals: 520,082 748,600 744,830 744,830 82 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 6002 - Planning Permanent Full Time 317,730.00 100% - Planning Manager 100% - Senior Planner 100% - Associate Planner 101-6002-60103 Professional Services 160,000.00 Professional planning Environmental services Specific plan amendments GIS consulting services Historical Survey 101-6002-60320 Travel & Training 14,000.00 American Planning Association (APA) Conference Planning Commissioners Academy- League of Cities Staff professional development 101-6002-60351 Membership Dues 500.00 American Planning Association (APA) 101-6002-60352 Subscriptions & Publications 100.00 International Cost Engineering Council - CEQA books 101-6002-60450 Advertising 8,000.00 Planning hearing notices Outreach workshops Amount 6,000 6,000 2,000 83 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 6003 - Building Salaries and Benefits 101-6003-50101 Permanent Full Time 318,855 413,500 492,762 492,762 101-6003-50105 Salaries - Overtime 2,255 10,000 15,000 15,000 101-6003-50150 Other Compensation 1,926 2,000 2,900 2,900 101-6003-50200 PERS-City Portion 28,730 35,000 41,500 41,500 101-6003-50221 Medical Insurance 74,943 104,600 148,500 148,500 101-6003-50222 Vision Insurance 1,103 0 0 0 101-6003-50223 Dental Insurance 4,289 0 0 0 101-6003-50224 Life Insurance 148 0 0 0 101-6003-50225 Long Term Disability 1,481 2,400 3,100 3,100 101-6003-50230 Workers Comp Insurance 10,100 10,500 12,500 12,500 101-6003-50240 Social Security -Medicare 5,159 5,800 7,100 7,100 101-6003-50241 Social Security -FICA 2,151 0 0 0 101-6003-50251 Temporary 34,688 50,000 0 0 50 - Salaries and Benefits Totals: 485,828 633,800 723,362 723,362 Contract Services 101-6003-60118 Plan Checks 60 - Contract Services Totals: 92,067 290,000 290,000 290,000 92,067 290,000 290,000 290,000 Maintenance & Operations 101-6003-60320 Travel & Training 629 3,000 3,000 3,000 101-6003-60351 Membership Dues 215 700 700 700 101-6003-60352 Subscriptions & Publications 100 200 3,000 3,000 101-6003-60420 Operating Supplies 0 600 600 600 101-6003-60425 Supplies - Field 37 1,000 1,000 1,000 101-6003-60690 Uniforms 1,121 2,000 2,000 2,000 62 - Maintenance & Operations Totals: 2,102 7,500 10,300 10,300 Internal Service Charges 101-6003-98110 Information Tech Charges 93,600 95,400 138,000 138,000 101-6003-98140 Facility & Fleet Maintenance 44,400 68,100 129,700 129,700 69 - Internal Service Charges Totals: 138,000 163,500 267,700 267,700 6003 - Building Totals: 717,997 1,094,800 1,291,362 1,291,362 84 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 6003 - Building Permanent Full Time 492,762.00 101-6003-60118 101-6003-60320 101-6003-60351 101-6003-60352 100% - Building Official 100% - Senior Building Inspector/Plans Examiner (New in FY 22/23) 100% - Building Inspector II (2) 100% - Building Inspector I 100% - Plans Examiner Plan Checks 290,000.00 Consulting services as needed to support plan check review services Travel & Training 3,000.00 CA Building Officials (CALBO) International Code Council certifications Membership Dues 700.00 CA Building Officials (CALBO) International Association of Plumbing and Mechanical Officials (IAPMO) Subscriptions & Publications 3,000.00 Updated California Building Code books and other professional subscriptions 85 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 6006 - The Hub Salaries and Benefits 101-6006-50101 Permanent Full Time 409,886 517,700 570,282 570,282 101-6006-50102 Salaries - Part Time 0 30,000 71,500 71,500 101-6006-50105 Salaries - Overtime 53 0 0 0 101-6006-50150 Other Compensation 2,752 0 0 0 101-6006-50200 PERS-City Portion 37,299 42,800 48,200 48,200 101-6006-50221 Medical Insurance 100,302 146,400 198,000 198,000 101-6006-50222 Vision Insurance 1,460 0 0 0 101-6006-50223 Dental Insurance 6,578 0 0 0 101-6006-50224 Life Insurance 213 0 0 0 101-6006-50225 Long Term Disability 1,911 2,700 3,600 3,600 101-6006-50230 Workers Comp Insurance 14,100 14,700 16,700 16,700 101-6006-50240 Social Security -Medicare 5,944 7,000 8,100 8,100 50 - Salaries and Benefits Totals: 580,499 761,300 916,382 916,382 Contract Services 101-6006-60103 Professional Services 101-6006-60125 Temporary Agency Services 58,440 110,000 55,587 50,000 70,000 70,000 60,000 60,000 60 - Contract Services Totals: 114,027 160,000 130,000 130,000 Maintenance & Operations 101-6006-60137 Community Special Events 0 1,000 0 0 101-6006-60320 Travel & Training 25 2,000 2,000 2,000 101-6006-60351 Membership Dues 125 200 200 200 101-6006-60420 Operating Supplies 2,023 4,000 4,000 4,000 101-6006-60450 Advertising 3,252 4,000 0 0 62 - Maintenance & Operations Totals: 5,426 11,200 6,200 6,200 Internal Service Charges 101-6006-98110 Information Tech Charges 131,000 133,500 183,900 183,900 69 - Internal Service Charges Totals: 131,000 133,500 183,900 183,900 6006 - The Hub Totals: 830,952 1,066,000 1,236,482 1,236,482 86 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET De artment : 6006 - The Hub Permanent Full Time 570,282.00 100% - Hub Manager 100% - Permit Technician (6, New Position in FY 22/23) 100% - Administrative Assistant =6006-50102 Salaries - Part Time 71,500.00 100% - Software Program Writer P/T 101-6006-60103 Professional Services 70,000.00 Permit software implementation consultant 101-6006-60125 Temporary Agency Services 60,000.00 Temporary position to support Design & Development with filing, scanning, backup receptionist duties, and mailings 101-6006-60320 101-6006-60351 Travel & Training 2,000.00 Permit Technician training Membership Dues 200.00 TRAKiT membership 87 CITY OF LA QUINTA FISCAL SERVICES EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1006 - Finance 1,304,355 1,444,100 1,595,830 1,595,830 Salaries and Benefits 986,090 1,060,400 1,145,530 1,145,530 Contract Services 139,743 190,000 205,000 205,000 Maintenance & Operations 11,922 25,200 40,700 40,700 Internal Service Charges 166,600 168,500 204,600 204,600 1007 - Central Services 9,503,897 42,080,942 13,847,100 14,447,100 Salaries and Benefits 2,192,550 4,279,100 3,352,600 3,352,600 Maintenance & Operations 154,011 378,200 213,200 213,200 Other Expenses 40,291 0 0 0 Capital Expenses 371,760 613,322 20,000 20,000 Internal Service Charges 702,900 784,550 822,300 822,300 Transfers Out 6,042,385 36,025,770 9,439,000 10,039,000 FISCAL SERVICES TOTAL 10,808,251 43,525,042 15,442,930 16,042,930 88 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1006 - Finance Salaries and Benefits 101-1006-50101 Permanent Full Time 738,310 764,900 817,530 817,530 101-1006-50105 Salaries - Overtime 252 0 0 0 101-1006-50110 Commissions & Boards 2,224 3,700 3,700 3,700 101-1006-50150 Other Compensation 3,400 500 0 0 101-1006-50200 PERS-City Portion 63,688 69,600 69,700 69,700 101-1006-50215 Other Fringe Benefits 1,874 2,400 0 0 101-1006-50221 Medical Insurance 136,120 186,100 220,300 220,300 101-1006-50222 Vision Insurance 1,841 0 0 0 101-1006-50223 Dental Insurance 7,657 0 0 0 101-1006-50224 Life Insurance 295 0 0 0 101-1006-50225 Long Term Disability 3,122 4,300 5,000 5,000 101-1006-50230 Workers Comp Insurance 16,400 17,600 17,600 17,600 101-1006-50240 Social Security -Medicare 10,767 11,300 11,700 11,700 101-1006-50241 Social Security -FICA 138 0 0 0 50 - Salaries and Benefits Totals: 986,090 1,060,400 1,145,530 1,145,530 Contract Services 101-1006-60102 Administration 13,006 20,000 20,000 20,000 101-1006-60103 Professional Services 25,205 62,000 62,000 62,000 101-1006-60104 Consultants 38,666 40,000 40,000 40,000 101-1006-60106 Auditors 60,325 65,000 80,000 80,000 101-1006-60122 Credit Card Fees 2,541 3,000 3,000 3,000 60 - Contract Services Totals: 139,743 190,000 205,000 205,000 Maintenance & Operations 101-1006-60137 Community Engagement 0 1,500 1,500 1,500 101-1006-60320 Travel & Training 3,300 10,000 25,000 25,000 101-1006-60351 Membership Dues 2,930 3,000 3,500 3,500 101-1006-60352 Subscriptions & Publications 2,150 2,200 2,200 2,200 101-1006-60400 Office Supplies 1,059 2,500 2,500 2,500 101-1006-60410 Printing 2,363 5,000 5,000 5,000 101-1006-60420 Operating Supplies 120 0 0 0 101-1006-60450 Advertising 0 1,000 1,000 1,000 62 - Maintenance & Operations Totals: 11,922 25,200 40,700 40,700 Internal Service Charges 101-1006-98110 Information Tech Charges 69 - Internal Service Charges Totals: 166,600 168,500 204,600 204,600 166,600 168,500 204,600 204,600 1006 - Finance Totals: 1,304,355 1,444,100 1,595,830 1,595,830 89 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 1006 - Finance Permanent Full Time 817,530.00 90% - Finance Director (10% Housing Fund) 100% - Financial Services Analyst 100% - Accounting Manager 100% - Accountant 100% - Junior Accountant 100% - Account Technician (3) 100% - Management Assistant 101-1006-60102 Administration 20,000.00 Bank service fees Fiscal custodian fees 101-1006-60103 Professional Services 62,000.00 Amount Annual Budget -at -a -Glance Armored Car Services Financial Advisory Commission Subcommittee Supp OPEB annual third -party valuation, retiree health Pension Plan Review Consulting Services Professional accounting support State Controller's Report - Citywide Third party audits & policy verifications 101-1006-60104 Consultants 40,000.00 Amount Property tax revenue analysis Sales tax revenue analysis 101-1006-60137 Community Engagement 1,500.00 Community workshop 101-1006-60320 Travel & Training 25,000.00 Amount Annual GASB update training (4 employees) CSMFO annual conference Incode Training - Financial Software Various half -day classes: CSMFO, GFOA, CAPPO 4,000 3,000 5,000 6,000 10,000 20,000 4,000 10,000 22,000 18,000 2,000 10,000 4,000 9,000 90 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET 101-1006-60351 Membership Dues 3,500.00 CA Municipal Finance Officers Association (CSMFO) CA Municipal Treasurer Association (CMTA) Government Finance Officers Association (GFOA) CA Assoc. of Public Procurement Officials (CAPPO) UCLA Economic Forecast 101-1006-60352 Subscriptions & Publications 2,200.00 Annual Comprehensive Financial Report (ACFR) statistical data reports 101-1006-60410 Printing 5,000.00 Accounts Payable and Payroll checks Budget and financial reports - covers and tabs Financial Advisory Commission reports 101-1006-60450 Advertising 1,000.00 Newspaper advertisements for surplus sales and Request for Proposals 91 CITY OF LA QUINTA GENERAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 1007 - Central Services Salaries and Benefits 101-1007-50109 Vacation & Sick Leave Buy Back 101-1007-50115 Contingency for Stafffing 101-1007-50117 PERS - Unfunded Pension Liability 101-1007-50180 Natural Disaster - FEMA 101-1007-50240 Social Security -Medicare 101-1007-50243 Employer Contrib Retiree Med PERS 101-1007-50244 State Unemployment Insurance 2020/21 Actuals 104,946 0 2,008,514 363 1,522 33,379 43,827 2021/22 Current 150,000 400,000 3,593,100 0 0 36,000 100,000 2022/23 Proposed 150,000 900,000 2,241,600 0 0 36,000 25,000 2022/23 Adopted 150,000 900,000 2,241,600 0 0 36,000 25,000 50 - Salaries and Benefits Totals: 2,192,550 Maintenance & Operations 101-1007-60351 101-1007-60401 101-1007-60402 101-1007-60403 101-1007-60405 101-1007-60470 101-1007-60535 101-1007-60536 101-1007-60661 101-1007-60663 Membership Dues Operating Supplies Forms, Copier Paper Citywide Supplies Miscellaneous Supplies Postage Sales Tax Reimbursements TOT Resort Rebate Program Postage Machine Typewriters 62 - Maintenance & Operations Totals: Other Expenses 101-1007-60195 Coronavirus Expenses 64 - Other Expenses Totals: Capital Expenses 101-1007-71050 Buildings 101-1007-74010 Land Acquisition 68 - Capital Expenses Totals: Internal Service Charges 101-1007-91842 Liability Insurance & Claims 101-1007-91843 Property & Crime Insurance 101-1007-91844 Earthquake Insurance 101-1007-98110 Information Tech Charges 101-1007-98140 Facility & Fleet Maintenance 69 - Internal Service Charges Totals: Transfers Out 101-1007-99900 Transfers Out 99 - Transfers Out Totals: 1007 - Central Services Totals: 4,279,100 3,352,600 3,352,600 120 121 3,160 2,942 0 19,044 65,841 50,000 12,404 379 200 1,000 5,000 8,000 1,000 25,000 75,000 250,000 13,000 0 200 1,000 5,000 8,000 1,000 25,000 60,000 100,000 13,000 0 200 1,000 5,000 8,000 1,000 25,000 60,000 100,000 13,000 0 154,011 378,200 213,200 213,200 40,291 0 O 0 40,291 0 O 0 362,632 9,128 0 613,322 O 0 20,000 20,000 371,760 613,322 20,000 20,000 460,000 22,200 82,800 93,600 44,300 529,000 25,500 67,000 95,400 67,650 529,000 25,500 67,000 115,000 85,800 529,000 25,500 67,000 115,000 85,800 702,900 784,550 822,300 822,300 6,042,385 6,042,385 36,025,770 36,025,770 9,439,000 9,439,000 10,039,000 10,039,000 9,503,897 42,080,942 13,847,100 14,447,100 92 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Department : 1007 - Central Services Contingency for Stafffing 900,000.00 - Workforce flexibility - Work within Class and Compensation structure - Manage CalPERS increases - Ensure job rates reflect market rates 101-1007-50117 PERS - Unfunded Pension Liabi 2,241,600.00 Annual minimum CalPERS requirement to long-term pension liability. Based on valuation reports - inflation assumed at 2.5% with discount rate of 6.8%. Contribution per pension tier is as follows: Tier 1 - Classic $1,220,000 Tier 2 - $2,600 PEPRA Tier - $19,000 Additional Discretionary Payment- $1,000,000 101-1007-60351 Membership Dues 200.00 Costco membership 101-1007-60535 Sales Tax Reimbursements 60,000.00 Eight year sales tax sharing agreement approved on 9/9/2014 with One Eleven La Quinta LLC (Hobby Lobby). Quarterly payments of 50% of any sales tax generated by Hobby Lobby, not to exceed $400,000 or 12/31/2022. 101-1007-60536 TOT Resort Rebate Program 100,000.00 To promote new tourism activities within the City and encourage citywide participation and innovation proposals; rebate for hotels collecting resort fees up to $50,000 per propo 101-1007-74010 Land Acquisition 20,000.00 Engineering maps, property survey & title search services 93 CITY OF LA QUINTA GENERAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET 101-1007-99900 Transfers Out 10,039,000.00 Amount Art in Public Places - Maintenance/Installation 50,000 CIP GF - City Hall Capacity Improvements 550,000 CIP GF - Citywide Drainage Improvements 477,000 CIP GF - Citywide PMP Street Improvements 1,500,000 CIP GF - La Quinta Skate Park Conversion 133,000 CIP GF - Sidewalk & ADA Ramp Improvements 75,000 Gas Tax Fund - Supplement Operations 600,000 Law Enforcement Fund - Deceased LQ Officers 2,000 LLD Fund - Supplement Maint. Operations 1,000,000 Measure G - ADA Transition Plan Update 150,000 Measure G - Hwy 111 Corridor Implementation 1,000,000 Measure G - La Quinta Skate Park Conversion 500,000 Measure G - LLD Median Improvements 500,000 Measure G - Phase II Camera System 1,797,000 Measure G - Smart Infrastructure Improv.Study 250,000 Measure G - Sports Complex Lighting Replacement 250,000 Measure G - Village Parking Lot 500,000 Measure G - Village Undergrounding Study 100,000 PARS Supplemental Pension Plan 5,000 SilverRock Resort 600,000 94 CITY OF LA QUINTA SPECIAL FUNDS REVENUE SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 105 - DISASTER RECOVERY FUND 0 4,993,504 0 5,003,505 201 - GAS TAX FUND 1,706,535 1,965,880 2,691,011 2,691,011 202 - LIBRARY & MUSEUM FUND 2,987,423 2,851,900 2,867,000 2,867,000 203 - PUBLIC SAFETY FUND (MEASURE G) 321,760 5,000 2,000 2,000 210 - FEDERAL ASSISTANCE FUND 296,632 151,000 156,000 156,000 212 - SLESA (COPS) FUND 158,616 101,000 101,000 101,000 215 - LIGHTING & LANDSCAPING FUND 1,852,806 2,274,700 2,483,300 2,483,300 220 - QUIMBY FUND 35,415 0 25,000 25,000 221 - AB 939 - CALRECYCLE FUND 70,620 125,120 64,000 64,000 223 - MEASURE A FUND 1,940,664 1,567,000 1,875,000 1,875,000 225 - INFRASTRUCTURE FUND (10) 100 0 0 226 - EMERGENCY MANAGEMENT PERFORMANCE GR 7,135 12,000 12,100 12,100 227 - STATE HOMELAND SECURITY PROGRAMS (SHS 3,194 5,000 5,000 5,000 230 - CASp FUND, AB 1379 17,339 19,200 20,200 20,200 235 - SO COAST AIR QUALITY FUND 66,420 52,800 54,400 54,400 241 - HOUSING AUTHORITY 2,269,056 1,666,400 1,451,500 1,451,500 243 - RDA LOW -MOD HOUSING FUND 148,931 35,000 20,000 20,000 247 - ECONOMIC DEVELOPMENT FUND 478,124 30,000 15,000 15,000 249 - SA 2011 LOW/MOD BOND FUND (Refinanced i 3,582 26,000 25,000 25,000 250 - TRANSPORTATION DIF FUND 688,043 2,728,000 1,020,000 1,020,000 251 - PARKS & REC DIF FUND 322,133 851,000 501,000 501,000 252 - CIVIC CENTER DIF FUND 197,349 602,000 301,000 301,000 253 - LIBRARY DEVELOPMENT DIF 61,508 175,000 75,000 75,000 254 - COMMUNITY & CULTURAL CENTERS DIF 143,272 372,000 152,000 152,000 255 - STREET FACILITY DIF FUND 4,158 0 10,000 10,000 256 - PARK FACILITY DIF FUND 272 0 0 0 257 - FIRE PROTECTION DIF 61,224 191,000 101,000 101,000 259 - MAINTENANCE FACILITIES DIF FUND 47,015 136,000 75,500 75,500 270 - ART IN PUBLIC PLACES FUND 135,933 130,000 153,000 153,000 275 - LQ PUBLIC SAFETY OFFICER 2,012 2,600 2,200 2,200 310 - LQ FINANCE AUTHORITY DEBT SERVICE 1,100 1,100 1,100 1,100 401 - CAPITAL IMPROVEMENT PROGRAMS 21,138,634 69,726,921 13,136,811 13,136,811 405 - SA PA 1 CAPITAL IMPRV FUND (86,471) 0 1,000 1,000 417 - SA PA2 TAXABLE BOND CIP (38,664) 0 0 0 501 - FACILITY & FLEET REPLACEMENT 895,484 1,222,750 1,685,000 1,685,000 502 - INFORMATION TECHNOLOGY 1,750,692 1,786,700 2,256,708 2,256,708 503 - PARK EQUIP & FACILITY FUND 208,367 400,000 470,000 470,000 504 - INSURANCE FUND 936,492 1,010,800 1,020,400 1,020,400 601 - SILVERROCK RESORT 4,385,380 4,987,693 0 4,865,453 602 - SILVERROCK GOLF RESERVE 11,795 67,000 0 79,000 760 - SUPPLEMENTAL PENSION PLAN 4,754 6,000 5,500 5,500 761 - CERBT OPEB TRUST 337,718 80,000 10,000 10,000 762 - PARS PENSION TRUST 1,189,943 700,000 100,000 100,000 NON -General Fund Revenue 44,762,390 101,058,168 32,944,730 42,892,688 95 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND NUMBER FY 2022/23 ADOPTED BUDGET 105 - DISASTER RECOVERY FUND 105-0000-41700 Federal Government Revenue-ARPA GI 105-0000-41900 Allocated Interest 201 - GAS TAX FUND 201-0000-41900 201-0000-41910 201-0000-42900 201-0000-42905 201-0000-42910 201-0000-42915 201-0000-42920 201-0000-42922 201-0000-49500 Fund Totals: Allocated Interest GASB 31 Interest Section 2105, Gas Tax Section 2106, Gas Tax Section 2107, Gas Tax Section 2107.5, Gas Tax Section 2103, Gas Tax SB 1, Road Maint. Rehab Act Transfers In 2020/21 Actuals 0 0 0 2021/22 Current 4,993,504 0 4,993,504 2022/23 Proposed 0 0 0 2022/23 Adopted 4,993,505 10,000 5,003,505 13,466 (5,639) 207,149 130,202 280,307 6,000 271,272 753,777 50,000 9,000 0 230,180 143,600 292,700 6,000 313,300 781,100 190,000 8,000 0 256,900 158,500 350,600 6,000 370,800 940,211 600,000 8,000 0 256,900 158,500 350,600 6,000 370,800 940,211 600,000 Fund Totals: 1,706,535 1,965,880 202 - LIBRARY & MUSEUM FUND 202-0000-41720 County Government Revenue 202-0000-41900 Allocated Interest 202-0000-41910 GASB 31 Interest 202-0000-42202 Gift Shop Sales 202-0000-42218 MakerSpace Membership Fees 2,974,364 2,755,200 84,064 90,000 (72,016) 0 0 5,000 1,011 1,700 2,691,011 2,800,000 60,000 0 5,000 2,000 2,691,011 2,800,000 60,000 0 5,000 2,000 Fund Totals: 2,987,423 203 - PUBLIC SAFETY FUND (MEASURE G) 203-0000-41900 Allocated Interest 203-0000-41910 GASB 31 Interest 203-0000-49500 Transfers In 210 - FEDERAL ASSISTANCE FUND 210-0000-41900 Allocated Interest 210-0000-41910 GASB 31 Interest 210-0000-43105 CDBG 212 - SLESA (COPS) FUND 212-0000-41900 Allocated Interest 212-0000-41910 GASB 31 Interest 212-0000-43115 SLESA (COPS) Grant 215 - LIGHTING & LANDSCAPING FUND 215-0000-41900 Allocated Interest 215-0000-41910 GASB 31 Interest 215-0000-43210 LLD Assessments 215-0000-49500 Transfers In 220 - QUIMBY FUND 220-0000-41900 Allocated Interest 220-0000-41910 GASB 31 Interest 220-0000-43200 Quimby Fees Fund Totals: Fund Totals: Fund Totals: 2,851,900 2,867,000 2,867,000 10,507 (20,747) 332,000 5,000 0 0 2,000 0 0 2,000 0 0 321,760 5,000 2,000 2,000 928 2,543 293,161 0 0 151,000 0 0 156,000 0 0 156,000 296,632 151,000 156,000 156,000 2,804 (914) 156,727 1,000 0 100,000 1,000 0 100,000 1,000 0 100,000 158,616 101,000 101,000 101,000 5,760 (8,389) 984,435 871,000 8,000 0 981,700 1,285,000 1,000 0 982,300 1,500,000 1,000 0 982,300 1,500,000 Fund Totals: 1,852,806 Fund Totals: 221 - AB 939 - CALRECYCLE FUND 221-0000-41506 Burrtec AB 939 Fee 221-0000-41900 Allocated Interest 221-0000-41910 GASB 31 Interest 221-0000-43115 SB 1383 Cal Recycle Grant 221-0000-43120 Cal Recycle Grant Fund Totals: 2,274,700 2,483,300 2,483,300 10,530 (32,343) 57,228 35,415 0 0 0 0 0 0 25,000 25,000 0 0 25,000 25,000 60,486 8,424 (8,592) 0 10,303 65,000 5,000 0 55,120 0 60,000 4,000 0 0 0 60,000 4,000 0 0 0 70,620 125,120 64,000 64,000 96 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND NUMBER FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 223 - MEASURE A FUND 223-0000-41320 County Sales Tax 1,917,446 1,552,000 1,865,000 1,865,000 223-0000-41900 Allocated Interest 23,069 15,000 10,000 10,000 223-0000-41910 GASB 31 Interest 148 0 0 0 Fund Totals: 1,940,664 1,567,000 1,875,000 1,875,000 225-INFRASTRUCTURE FUND 225-0000-41900 Allocated Interest 204 100 0 0 225-0000-41910 GASB 31 Interest (214) 0 0 0 Fund Totals: (10) 100 0 0 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 226-0000-41900 Allocated Interest (11) 0 100 100 226-0000-41910 GASB 31 Interest (146) 0 0 0 226-0000-43120 EMP Grant 7,292 12,000 12,000 12,000 Fund Totals: 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 227-0000-43120 SHSP Grant Fund Totals: 7,135 12,000 12,100 12,100 3,194 5,000 5,000 5,000 3,194 5,000 5,000 5,000 230 - CASp FUND, AB 1379 230-0000-41900 Allocated Interest 498 200 200 200 230-0000-41910 GASB 31 Interest (271) 0 0 0 230-0000-42130 SB 1186 Revenue 17,112 19,000 20,000 20,000 Fund Totals: 17,339 19,200 20,200 20,200 235 - SO COAST AIR QUALITY FUND 235-0000-41900 Allocated Interest 253 800 400 400 235-0000-41910 GASB 31 Interest (102) 0 0 0 235-0000-43410 SCAQ Contribution 66,268 52,000 54,000 54,000 Fund Totals: 66,420 52,800 54,400 54,400 241 - HOUSING AUTHORITY 241-9101-41900 Allocated Interest 130,011 160,000 100,000 100,000 241-9101-41910 GASB 31 Interest (122,128) 0 0 0 241-9101-41915 Non -Allocated Interest 366 400 500 500 241-9101-42301 Miscellaneous Revenue 1 0 0 0 241-9101-43504 2nd Trust Deed Repayments 385,447 50,000 100,000 100,000 241-9101-45000 Sale of Other Assets 1,219,485 370,000 200,000 200,000 241-9102-42305 Miscellaneous Reimbursements 1,820 0 0 0 241-9103-43502 Rent Revenue/LQRP 290,939 290,000 300,000 300,000 241-9104-42112 Rent Revenue/Tenant/Dune Palms 363,115 795,000 750,000 750,000 241-9104-42302 Miscellaneous Revenue/Dune Palms 0 1,000 1,000 1,000 Fund Totals: 2,269,056 1,666,400 1,451,500 1,451,500 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 28,268 35,000 20,000 20,000 243-0000-41910 GASB 31 Interest (27,323) 0 0 0 243-0000-48500 Extraordinary Gain 147,987 0 0 0 Fund Totals: 148,931 35,000 20,000 20,000 247 - ECONOMIC DEVELOPMENT FUND 247-0000-41900 Allocated Interest 33,965 30,000 15,000 15,000 247-0000-41910 GASB 31 Interest (55,841) 0 0 0 247-0000-49500 Transfers In 500,000 0 0 0 Fund Totals: 478,124 30,000 15,000 15,000 97 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND NUMBER FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 249-0000-41900 Allocated Interest 5,696 1,000 5,000 5,000 249-0000-41910 GASB 31 Interest (81,406) 0 0 0 249-0000-41915 Non -Allocated Interest 79,292 25,000 20,000 20,000 Fund Totals: 3,582 26,000 25,000 25,000 250 - TRANSPORTATION DIF FUND 250-0000-41900 Allocated Interest 20,568 28,000 20,000 20,000 250-0000-41910 GASB 31 Interest (26,111) 0 0 0 250-0000-43200 Developer Fees 693,586 2,700,000 1,000,000 1,000,000 Fund Totals: 688,043 2,728,000 1,020,000 1,020,000 251 - PARKS & REC DIF FUND 251-0000-41900 Allocated Interest 135 1,000 1,000 1,000 251-0000-41910 GASB 31 Interest (6,074) 0 0 0 251-0000-43200 Developer Fees 328,072 850,000 500,000 500,000 Fund Totals: 322,133 851,000 501,000 501,000 252 - CIVIC CENTER DIF FUND 252-0000-41900 Allocated Interest 4,245 2,000 1,000 1,000 252-0000-41910 GASB 31 Interest (1,417) 0 0 0 252-0000-43200 Developer Fees 194,521 600,000 300,000 300,000 253 - LIBRARY DEVELOPMENT DIF 253-0000-43200 Developer Fees Fund Totals: 197,349 602,000 301,000 301,000 Fund Totals: 61,508 175,000 75,000 75,000 61,508 175,000 75,000 75,000 254 - COMMUNITY & CULTURAL CENTERS DIF 254-0000-41900 Allocated Interest 2,475 2,000 2,000 2,000 254-0000-41910 GASB 31 Interest (1,723) 0 0 0 254-0000-43200 Developer Fees 142,520 370,000 150,000 150,000 Fund Totals: 143,272 372,000 152,000 152,000 255 - STREET FACILITY DIF FUND 255-0000-41900 Allocated Interest 454 0 0 0 255-0000-41910 GASB 31 Interest (391) 0 0 0 255-0000-43200 Developer Fees 4,095 0 10,000 10,000 Fund Totals: 4,158 0 10,000 10,000 256 - PARK FACILITY DIF FUND 256-0000-41900 Allocated Interest 13 0 0 0 256-0000-41910 GASB 31 Interest (60) 0 0 0 256-0000-43200 Developer Fees 320 0 0 0 Fund Totals: 272 0 0 0 257 - FIRE PROTECTION DIF 257-0000-41900 Allocated Interest 1,776 1,000 1,000 1,000 257-0000-41910 GASB 31 Interest (909) 0 0 0 257-0000-43200 Developer Fees 60,357 190,000 100,000 100,000 Fund Totals: 61,224 191,000 101,000 101,000 259 - MAINTENANCE FACILITIES DIF FUND 259-0000-41900 Allocated Interest 238 1,000 500 500 259-0000-41910 GASB 31 Interest 453 0 0 0 259-0000-43200 Developer Fees 46,324 135,000 75,000 75,000 Fund Totals: 47,015 136,000 75,500 75,500 98 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND NUMBER FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 270 - ART IN PUBLIC PLACES FUND 270-0000-41900 Allocated Interest 7,886 5,000 3,000 3,000 270-0000-41910 GASB 31 Interest (6,930) 0 0 0 270-0000-43201 APP Fees 84,977 75,000 100,000 100,000 270-0000-49500 Transfers In 50,000 50,000 50,000 50,000 Fund Totals: 135,933 130,000 153,000 153,000 275 - LQ PUBLIC SAFETY OFFICER 275-0000-41900 Allocated Interest 517 600 200 200 275-0000-41910 GASB 31 Interest (505) 0 0 0 275-0000-49500 Transfers In 2,000 2,000 2,000 2,000 Fund Totals: 310 - LQ FINANCE AUTHORITY DEBT SERVICE 310-0000-42111 Rental Income Fund Totals: 2,012 2,600 2,200 2,200 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 401 - CAPITAL IMPROVEMENT PROGRAMS 401-0000-41712 Surface Transportation Program Grant 557,820 9,253 0 0 401-0000-41713 Hwy Sfty Imp Prog (HSIP) Grant 1,776,839 0 0 0 401-0000-41714 SB 821 Grants 0 97,700 0 0 401-0000-41716 Highway Bridge Program (Federal) 0 12,915,671 0 0 401-0000-41717 Active Transportation Grant 4,036,273 100 0 0 401-0000-41721 CVAG 609,898 8,972,769 0 0 401-0000-43133 Developer Agreement Funding 581 906,922 0 0 401-0000-43634 CV Water District 170,553 142,184 0 0 401-0000-43650 Contributions from Other Agencies 0 32,594 0 0 401-0000-49500 Transfers In 13,986,670 46,649,728 13,136,811 13,136,811 Fund Totals: 21,138,634 69,726,921 13,136,811 13,136,811 405 - SA PA 1 CAPITAL IMPRV FUND 405-0000-41900 Allocated Interest 31,422 0 1,000 1,000 405-0000-41910 GASB 31 Interest (117,893) 0 0 0 Fund Totals: (86,471) 0 1,000 1,000 417 - SA PA2 TAXABLE BOND CIP 417-0000-41900 Allocated Interest (38,843) 0 0 0 417-0000-41910 GASB 31 Interest 179 0 0 0 Fund Totals: (38,664) 0 0 0 501 - FACILITY & FLEET REPLACEMENT 501-0000-41900 Allocated Interest 36,870 30,000 20,000 20,000 501-0000-41910 GASB 31 Interest (34,154) 0 0 0 501-0000-43636 FMP Equipment Charges 871,500 1,191,750 1,664,000 1,664,000 501-0000-45000 Sale of Other Assets 21,268 1,000 1,000 1,000 Fund Totals: 895,484 1,222,750 1,685,000 1,685,000 502 - INFORMATION TECHNOLOGY 502-0000-41900 Allocated Interest 16,616 12,000 10,000 10,000 502-0000-41910 GASB 31 Interest (8,058) 0 0 0 502-0000-42207 Capital Contributions 25,825 0 0 0 502-0000-43610 Technology Support Charges 1,695,500 1,754,700 2,226,708 2,226,708 502-0000-43611 Technology Enhancement Surcharge 20,809 20,000 20,000 20,000 Fund Totals: 1,750,692 1,786,700 2,256,708 2,256,708 99 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND NUMBER FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 503 - PARK EQUIP & FACILITY FUND 503-0000-41900 Allocated Interest 38,257 50,000 20,000 20,000 503-0000-41910 GASB 31 Interest (40,019) 0 0 0 503-0000-42207 Capital Contributions 10,129 0 0 0 503-0000-43620 Park Facility Charges 200,000 350,000 450,000 450,000 Fund Totals: 208,367 400,000 470,000 470,000 504 - INSURANCE FUND 504-0000-41900 Allocated Interest 1,981 800 400 400 504-0000-41910 GASB 31 Interest 3,010 0 0 0 504-0000-42000 Insurance Recoveries 4,000 0 0 0 504-0000-43637 Insurance Charges 927,500 1,010,000 1,020,000 1,020,000 Fund Totals: 936,492 1,010,800 1,020,400 1,020,400 601 - SILVERROCK RESORT 601-0000-41910 GASB 31 Interest 1,284 0 0 0 601-0000-44000 Green Fees 3,083,159 3,907,870 0 3,745,355 601-0000-44001 Range Fees 83,165 135,780 0 142,180 601-0000-44002 Merchandise 189,192 198,743 0 212,618 601-0000-44004 Resident Card 153,580 165,300 0 165,300 601-0000-49500 Transfers In 875,000 580,000 0 600,000 Fund Totals: 4,385,380 4,987,693 0 4,865,453 602 - SILVERROCK GOLF RESERVE 602-0000-41900 Allocated Interest 5,506 5,000 0 4,000 602-0000-41910 GASB 31 Interest 6,289 0 0 0 602-0000-49500 Transfers In 0 62,000 0 75,000 Fund Totals: 11,795 67,000 0 79,000 760 - SUPPLEMENTAL PENSION PLAN 760-0000-41900 Allocated Interest 965 1,000 500 500 760-0000-41910 GASB 31 Interest (1,211) 0 0 0 760-0000-49500 Transfers In 5,000 5,000 5,000 5,000 761 - CERBT OPEB TRUST 761-0000-41915 Non -Allocated Interest Fund Totals: 4,754 6,000 5,500 5,500 337,718 80,000 10,000 10,000 Fund Totals: 337,718 80,000 10,000 10,000 762 - PARS PENSION TRUST 762-0000-41915 Non -Allocated Interest 1,189,943 700,000 100,000 100,000 Fund Totals: 1,189,943 700,000 100,000 100,000 NON -GENERAL FUND REVENUE 44,762,390 101,058,168 32,944,730 42,892,688 100 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted SPECIAL REVENUE FUNDS 105 - DISASTER RECOVERY FUND 105-0000-41700 Federal Government Revenue-ARPA GI 0 4,993,504 0 4,993,505 105-0000-41900 Allocated Interest 0 0 0 10,000 Fund Totals: 0 4,993,504 0 5,003,505 201 - GAS TAX FUND 201-0000-41900 Allocated Interest 13,466 9,000 8,000 8,000 201-0000-41910 GASB 31 Interest (5,639) 0 0 0 201-0000-42900 Section 2105, Gas Tax 207,149 230,180 256,900 256,900 201-0000-42905 Section 2106, Gas Tax 130,202 143,600 158,500 158,500 201-0000-42910 Section 2107, Gas Tax 280,307 292,700 350,600 350,600 201-0000-42915 Section 2107.5, Gas Tax 6,000 6,000 6,000 6,000 201-0000-42920 Section 2103, Gas Tax 271,272 313,300 370,800 370,800 201-0000-42922 SB 1, Road Maint. Rehab Act 753,777 781,100 940,211 940,211 201-0000-49500 Transfers In 50,000 190,000 600,000 600,000 Fund Totals: 1,706,535 1,965,880 2,691,011 2,691,011 202 - LIBRARY & MUSEUM FUND 202-0000-41720 County Government Revenue 2,974,364 2,755,200 2,800,000 2,800,000 202-0000-41900 Allocated Interest 84,064 90,000 60,000 60,000 202-0000-41910 GASB 31 Interest (72,016) 0 0 0 202-0000-42202 Gift Shop Sales 0 5,000 5,000 5,000 202-0000-42218 MakerSpace Membership Fees 1,011 1,700 2,000 2,000 Fund Totals: 2,987,423 2,851,900 2,867,000 2,867,000 203 - PUBLIC SAFETY FUND (MEASURE G) 203-0000-41900 Allocated Interest 10,507 5,000 2,000 2,000 203-0000-41910 GASB 31 Interest (20,747) 0 0 0 203-0000-49500 Transfers In 332,000 0 0 0 Fund Totals: 321,760 5,000 2,000 2,000 210 - FEDERAL ASSISTANCE FUND 210-0000-41900 Allocated Interest 928 0 0 0 210-0000-41910 GASB 31 Interest 2,543 0 0 0 210-0000-43105 CDBG 293,161 151,000 156,000 156,000 Fund Totals: 296,632 151,000 156,000 156,000 212 - SLESA (COPS) FUND 212-0000-41900 Allocated Interest 2,804 1,000 1,000 1,000 212-0000-41910 GASB 31 Interest (914) 0 0 0 212-0000-43115 SLESA (COPS) Grant 156,727 100,000 100,000 100,000 Fund Totals: 158,616 101,000 101,000 101,000 215 - LIGHTING & LANDSCAPING FUND 215-0000-41900 Allocated Interest 5,760 8,000 1,000 1,000 215-0000-41910 GASB 31 Interest (8,389) 0 0 0 215-0000-43210 LLD Assessments 984,435 981,700 982,300 982,300 215-0000-49500 Transfers In 871,000 1,285,000 1,500,000 1,500,000 Fund Totals: 1,852,806 2,274,700 2,483,300 2,483,300 220 - QUIMBY FUND 220-0000-41900 Allocated Interest 10,530 0 0 0 220-0000-41910 GASB 31 Interest (32,343) 0 0 0 220-0000-43200 Quimby Fees 57,228 0 25,000 25,000 Fund Totals: 35,415 0 25,000 25,000 101 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2022/23 ADOPTED BUDGET 221 - AB 939 - CALRECYCLE FUND 221-0000-41506 Burrtec AB 939 Fee 60,486 65,000 60,000 60,000 221-0000-41900 Allocated Interest 8,424 5,000 4,000 4,000 221-0000-41910 GASB 31 Interest (8,592) 0 0 0 221-0000-43115 SB 1383 Cal Recycle Grant 0 55,120 0 0 221-0000-43120 Cal Recycle Grant 10,303 0 0 0 Fund Totals: 70,620 125,120 64,000 64,000 223 - MEASURE A FUND 223-0000-41320 County Sales Tax 1,917,446 1,552,000 1,865,000 1,865,000 223-0000-41900 Allocated Interest 23,069 15,000 10,000 10,000 223-0000-41910 GASB 31 Interest 148 0 0 0 Fund Totals: 1,940,664 1,567,000 1,875,000 1,875,000 225-INFRASTRUCTURE FUND 225-0000-41900 Allocated Interest 204 100 0 0 225-0000-41910 GASB 31 Interest (214) 0 0 0 Fund Totals: (10) 100 0 0 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 226-0000-41900 Allocated Interest (11) 0 100 100 226-0000-41910 GASB 31 Interest (146) 0 0 0 226-0000-43120 EMP Grant 7,292 12,000 12,000 12,000 Fund Totals: 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 227-0000-43120 SHSP Grant Fund Totals: 7,135 12,000 12,100 12,100 3,194 5,000 5,000 5,000 3,194 5,000 5,000 5,000 230 - CASp FUND, AB 1379 230-0000-41900 Allocated Interest 498 200 200 200 230-0000-41910 GASB 31 Interest (271) 0 0 0 230-0000-42130 SB 1186 Revenue 17,112 19,000 20,000 20,000 Fund Totals: 17,339 19,200 20,200 20,200 235 - SO COAST AIR QUALITY FUND 235-0000-41900 Allocated Interest 253 800 400 400 235-0000-41910 GASB 31 Interest (102) 0 0 0 235-0000-43410 SCAQ Contribution 66,268 52,000 54,000 54,000 Fund Totals: 66,420 52,800 54,400 54,400 270 - ART IN PUBLIC PLACES FUND 270-0000-41900 Allocated Interest 7,886 5,000 3,000 3,000 270-0000-41910 GASB 31 Interest (6,930) 0 0 0 270-0000-43201 APP Fees 84,977 75,000 100,000 100,000 270-0000-49500 Transfers In 50,000 50,000 50,000 50,000 Fund Totals: 135,933 130,000 153,000 153,000 275 - LQ PUBLIC SAFETY OFFICER 275-0000-41900 Allocated Interest 517 600 200 200 275-0000-41910 GASB 31 Interest (505) 0 0 0 275-0000-49500 Transfers In 2,000 2,000 2,000 2,000 SPECIAL REVENUE TOTAL Fund Totals: 2,012 2,600 2,200 2,200 9,602,496 14,256,804 10,511,211 15,514,716 FOR CAPITAL PROJECTS 250 - TRANSPORTATION DIF FUND 250-0000-41900 Allocated Interest 20,568 28,000 20,000 20,000 250-0000-41910 GASB 31 Interest (26,111) 0 0 0 250-0000-43200 Developer Fees 693,586 2,700,000 1,000,000 1,000,000 Fund Totals: 688,043 2,728,000 1,020,000 1,020,000 102 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2022/23 ADOPTED BUDGET 251 - PARKS & REC DIF FUND 251-0000-41900 Allocated Interest 135 1,000 1,000 1,000 251-0000-41910 GASB 31 Interest (6,074) 0 0 0 251-0000-43200 Developer Fees 328,072 850,000 500,000 500,000 Fund Totals: 322,133 851,000 501,000 501,000 252 - CIVIC CENTER DIF FUND 252-0000-41900 Allocated Interest 4,245 2,000 1,000 1,000 252-0000-41910 GASB 31 Interest (1,417) 0 0 0 252-0000-43200 Developer Fees 194,521 600,000 300,000 300,000 253 - LIBRARY DEVELOPMENT DIF 253-0000-43200 Developer Fees Fund Totals: 197,349 602,000 301,000 301,000 Fund Totals: 61,508 175,000 75,000 75,000 61,508 175,000 75,000 75,000 254 - COMMUNITY & CULTURAL CENTERS DIF 254-0000-41900 Allocated Interest 2,475 2,000 2,000 2,000 254-0000-41910 GASB 31 Interest (1,723) 0 0 0 254-0000-43200 Developer Fees 142,520 370,000 150,000 150,000 Fund Totals: 143,272 372,000 152,000 152,000 255 - STREET FACILITY DIF FUND 255-0000-41900 Allocated Interest 454 0 0 0 255-0000-41910 GASB 31 Interest (391) 0 0 0 255-0000-43200 Developer Fees 4,095 0 10,000 10,000 Fund Totals: 4,158 0 10,000 10,000 256 - PARK FACILITY DIF FUND 256-0000-41900 Allocated Interest 13 0 0 0 256-0000-41910 GASB 31 Interest (60) 0 0 0 256-0000-43200 Developer Fees 320 0 0 0 Fund Totals: 272 0 0 0 257 - FIRE PROTECTION DIF 257-0000-41900 Allocated Interest 1,776 1,000 1,000 1,000 257-0000-41910 GASB 31 Interest (909) 0 0 0 257-0000-43200 Developer Fees 60,357 190,000 100,000 100,000 Fund Totals: 61,224 191,000 101,000 101,000 259 - MAINTENANCE FACILITIES DIF FUND 259-0000-41900 Allocated Interest 238 1,000 500 500 259-0000-41910 GASB 31 Interest 453 0 0 0 259-0000-43200 Developer Fees 46,324 135,000 75,000 75,000 Fund Totals: 47,015 136,000 75,500 75,500 401 - CAPITAL IMPROVEMENT PROGRAMS 401-0000-41712 Surface Transportation Program Grant 557,820 9,253 0 0 401-0000-41713 Hwy Sfty Imp Prog (HSIP) Grant 1,776,839 0 0 0 401-0000-41714 SB 821 Grants 0 97,700 0 0 401-0000-41716 Highway Bridge Program (Federal) 0 12,915,671 0 0 401-0000-41717 Active Transportation Grant 4,036,273 100 0 0 401-0000-41721 CVAG 609,898 8,972,769 0 0 401-0000-43133 Developer Agreement Funding 581 906,922 0 0 401-0000-43634 CV Water District 170,553 142,184 0 0 401-0000-43650 Contributions from Other Agencies 0 32,594 0 0 401-0000-49500 Transfers In 13,986,670 46,649,728 13,136,811 13,136,811 Fund Totals: 21,138,634 69,726,921 13,136,811 13,136,811 103 CITY OF LA QUINTA 405 - SA PA 1 CAPITAL IMPRV FUND 405-0000-41900 Allocated Interest 405-0000-41910 GASB 31 Interest SPECIAL FUNDS REVENUE BY FUND TYPE FY 2022/23 ADOPTED BUDGET 31,422 0 1,000 1,000 (117,893) 0 0 0 Fund Totals: (86,471) 0 1,000 1,000 417 - SA PA2 TAXABLE BOND CIP 417-0000-41900 Allocated Interest (38,843) 0 0 0 417-0000-41910 GASB 31 Interest 179 0 0 0 CAPITAL FUNDS TOTAL Fund Totals: (38,664) 0 0 0 22,538,475 74,781,921 15,373,311 15,373,311 INTERNAL SERVICE FUNDS 501 - FACILITY & FLEET REPLACEMENT 501-0000-41900 Allocated Interest 36,870 30,000 20,000 20,000 501-0000-41910 GASB 31 Interest (34,154) 0 0 0 501-0000-43636 FMP Equipment Charges 871,500 1,191,750 1,664,000 1,664,000 501-0000-45000 Sale of Other Assets 21,268 1,000 1,000 1,000 Fund Totals: 895,484 1,222,750 1,685,000 1,685,000 502 - INFORMATION TECHNOLOGY 502-0000-41900 Allocated Interest 16,616 12,000 10,000 10,000 502-0000-41910 GASB 31 Interest (8,058) 0 0 0 502-0000-42207 Capital Contributions 25,825 0 0 0 502-0000-43610 Technology Support Charges 1,695,500 1,754,700 2,226,708 2,226,708 502-0000-43611 Technology Enhancement Surcharge 20,809 20,000 20,000 20,000 Fund Totals: 1,750,692 1,786,700 2,256,708 2,256,708 503 - PARK EQUIP & FACILITY FUND 503-0000-41900 Allocated Interest 38,257 50,000 20,000 20,000 503-0000-41910 GASB 31 Interest (40,019) 0 0 0 503-0000-42207 Capital Contributions 10,129 0 0 0 503-0000-43620 Park Facility Charges 200,000 350,000 450,000 450,000 Fund Totals: 208,367 400,000 470,000 470,000 504 - INSURANCE FUND 504-0000-41900 Allocated Interest 1,981 800 400 400 504-0000-41910 GASB 31 Interest 3,010 0 0 0 504-0000-42000 Insurance Recoveries 4,000 0 0 0 504-0000-43637 Insurance Charges 927,500 1,010,000 1,020,000 1,020,000 Fund Totals: 936,492 1,010,800 1,020,400 1,020,400 INTERNAL SERVICE TOTAL 3,791,036 4,420,250 5,432,108 5,432,108 ENTERPRISE FUNDS 601 - SILVERROCK RESORT 601-0000-41910 GASB 31 Interest 1,284 0 0 0 601-0000-44000 Green Fees 3,083,159 3,907,870 0 3,745,355 601-0000-44001 Range Fees 83,165 135,780 0 142,180 601-0000-44002 Merchandise 189,192 198,743 0 212,618 601-0000-44004 Resident Card 153,580 165,300 0 165,300 601-0000-49500 Transfers In 875,000 580,000 0 600,000 Fund Totals: 4,385,380 4,987,693 0 4,865,453 602 - SILVERROCK GOLF RESERVE 602-0000-41900 Allocated Interest 5,506 5,000 0 4,000 602-0000-41910 GASB 31 Interest 6,289 0 0 0 602-0000-49500 Transfers In 0 62,000 0 75,000 Fund Totals: 11,795 67,000 0 79,000 ENTERPRISE FUND TOTAL 4,397,175 5,054,693 0 4,944,453 104 CITY OF LA QUINTA SPECIAL FUNDS REVENUE BY FUND TYPE FY 2022/23 ADOPTED BUDGET LA QUINTA HOUSING AUTH. 241 - HOUSING AUTHORITY 241-9101-41900 Allocated Interest 130,011 160,000 100,000 100,000 241-9101-41910 GASB 31 Interest (122,128) 0 0 0 241-9101-41915 Non -Allocated Interest 366 400 500 500 241-9101-42301 Miscellaneous Revenue 1 0 0 0 241-9101-43504 2nd Trust Deed Repayments 385,447 50,000 100,000 100,000 241-9101-45000 Sale of Other Assets 1,219,485 370,000 200,000 200,000 241-9102-42305 Miscellaneous Reimbursements 1,820 0 0 0 241-9103-43502 Rent Revenue/LQRP 290,939 290,000 300,000 300,000 241-9104-42112 Rent Revenue/Tenant/Dune Palms 363,115 795,000 750,000 750,000 241-9104-42302 Miscellaneous Revenue/Dune Palms 0 1,000 1,000 1,000 Fund Totals: 2,269,056 1,666,400 1,451,500 1,451,500 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 28,268 35,000 20,000 20,000 243-0000-41910 GASB 31 Interest (27,323) 0 0 0 243-0000-48500 Extraordinary Gain 147,987 0 0 0 Fund Totals: 148,931 35,000 20,000 20,000 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 249-0000-41900 Allocated Interest 5,696 1,000 5,000 5,000 249-0000-41910 GASB 31 Interest (81,406) 0 0 0 249-0000-41915 Non -Allocated Interest 79,292 25,000 20,000 20,000 LA QUINTA HOUSING TOTAL Fund Totals: 3,582 26,000 25,000 25,000 2,421,570 1,727,400 1,496,500 1,496,500 FINANCING AUTHORITY FUND 310 - LQ FINANCE AUTHORITY DEBT SERVICE 310-0000-42111 Rental Income FINANCING AUTHORITY TOTAL Fund Totals: 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 1,100 TRUST FUNDS 1,100 1,100 760 - SUPPLEMENTAL PENSION PLAN 760-0000-41900 Allocated Interest 965 1,000 500 500 760-0000-41910 GASB 31 Interest (1,211) 0 0 0 760-0000-49500 Transfers In 5,000 5,000 5,000 5,000 761 - CERBT OPEB TRUST 761-0000-41915 Non -Allocated Interest Fund Totals: 4,754 6,000 5,500 5,500 337,718 80,000 10,000 10,000 Fund Totals: 337,718 80,000 10,000 10,000 762 - PARS PENSION TRUST 762-0000-41915 Non -Allocated Interest 1,189,943 700,000 100,000 100,000 Fund Totals: 1,189,943 700,000 100,000 100,000 FIDUCIARY FUND TOTAL 1,532,415 786,000 115,500 115,500 105 CITY OF LA QUINTA SPECIAL FUNDS REVENUE NOTES FY 2022/23 ADOPTED BUDGET REVENUE NOTES BY FUND NUMBER - 105 Disaster Recovery Fund revenues are one-time federal funding received in two increments: $4,993,504 in FY 2021/22 and $4,993,505 in FY 2022/23 for a total amount of $9,987,009. 201 Gas Tax Fund This fund includes both Highway Users Tax Account (HUTA) and Road Maintenance & Rehabilitation Account (RMRA, also known as SB1) Revenues. The projections are provided by the State and have largely recovered from the COVID-19 pandemic; current estimates show total local streets and roads allocations will grow by 11%. While fuel consumption may remain flat overall, annual cost of living adjustments will help to maintain revenues. Streets and Highways Code Sections 2103-2108 HUTA are allocated to counties and cities based on designated allotments and population. Each May and January, the State provides revised projections and the City adjusts revenue projections accordingly. • Section 2105 allocates 11.5 percent of tax revenues in excess of 9 cents per gallon monthly among cities based on population. • Section 2106 revenues equal to 1.04 cent per gallon are allocated to the State Bicycle Transportation Account (7.2 million per year), $400 per month to each City, $800 per month to each County, and the residual amount is allocated to cities and counties based on registered vehicles and population. • Section 2107 provides monthly allocations to cities of 1.315 cents per gallon of gasoline, 1.8 cents per gallon of diesel, and 2.59 cents per liquefied petroleum gas allocated based on population. • Section 2107.5 is residual revenue remaining after Sections 2103 - 2107 are allocated to cities annually in July based on population ranges. A range of 25,000 to 49,999 residents receives $6,000. • After State transportation debt service is paid, 44% of the remaining excise taxes are evenly split between cities and counties using the current HUTA formulas. Section 2103 funds are allocated to cities on a per capita basis. • This revenue source is derived from the Road Repair and Accountability Act of 2017 (SB1 Beall). On July 1, 2020, and every July 1 thereafter, the gasoline and diesel fuel excise tax rates and vehicle registration taxes will be increasing by the change in the California Consumer Price Index. SB1 funds are subject to a special annual audit and a minimum annual maintenance of effort contribution for road improvements paid from the General Fund, which is $1,786,109. 202 Library and Museum Fund operational revenues are derived from property taxes, which are used to support activities of the Library, Museum, and MakerSpace. All operations are now fully operational, and we are expected to resume pre -pandemic projections. 203 Public Safety Fund transfers in during FY 2021/22 are derived from Measure G Sales Taxes. There are no proposed transfers in for 2022/23. 210 Federal Assistance Fund revenues are derived from federal allocations for Community Development Block Grants (CDBG); 15% can be used for public service projects and 85% for public improvement or housing services. 212 SLESA COPS Fund revenues are derived from the State of California and are received for law enforcement activities of the Riverside County's Sheriff's Department, also know as Supplemental Law Enforcement Services Fund Activities (SLESA). 215 Lighting and Landscape Fund assessments are based on an annual assessment rate of $35.60 per Equivalent Benefit Unit (EBU, which is generally one EBU per Single Family Residence parcel), which was established in 1997 and remains unchanged. The district was formed pursuant to the 1972 Act, which permits the establishment of assessment districts by cities for the purpose of providing for the maintenance of certain public improvements. Changes to the assessment rate are bound by Proposition 218 regulations. Each year the assessment information is submitted to the County Auditor/Controller and included in property tax rolls. The Fund is largely supported by the General Fund with transfer in contributions for operational expenses. 106 CITY OF LA QUINTA SPECIAL FUNDS REVENUE NOTES FY 2022/23 ADOPTED BUDGET 220 Quimby Fund fees are established under Government Code Section 66477 which predates the Mitigation Fee Act and authorizes a city or county to require dedication of land, payment of fees in - lieu of dedication, or a combination of both, for park and recreational purposes as a condition of approval of a residential subdivisions. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 221 AB 939 CalRecycle Fund is used to account for franchise fees collected from the city waste hauler that are used to reduce waste sent to landfills through recycling efforts. The City has a Franchise Agreement with Burrtec Waste and Recycling Services, LLC effective July 2022 through June 2037. 223 Measure A Fund Revenue received is derived from a half -cent sales tax first passed by voters in 1988 and extended by vote in 2002 to continue to fund transportation improvements through 2039. Funds are distributed proportionately to three geographic areas based on the sales tax collected within each. In the Coachella Valley, 50% goes to Highways & Regional Arterials, 35% to Local Streets & Roads, and 15% to Public Transit. 225 Infrastructure Fund is being phased out and not subject to collection of future revenue from developments. 226 Emergency Management Performance Fund revenues are received from the State Homeland Security Grant Program to local governments to assist to further the State of California's efforts to prepare for natural and man-made disasters and terrorism related impacts to communities. 227 State Homeland Security Programs (SHSP) Fund revenue and expenditures are recognized when grants are awarded. Funds are received from the State Homeland Security Grant Program to local governments to assist to further the State of California's efforts to prepare for natural and man-made disasters and terrorism related impacts to communities. 230 CASp, AB 1379 Fund SB 1186 revenue is derived from a $4 per business license renewal fee and its purpose is to increase disability access and compliance with construction -related accessibility requirements at businesses and facilities that are open to the public. The fee is divided between the City, which retains 90 percent, and the Division of the State Architect (DSA), which receives 10 percent. 235 South Coast Air Quality Fund revenues recognize contributions from the South Coast Air Quality Management District. Uses are limited to the reduction and control of airborne pollutants. 241 Housing Authority Fund Second Silent Trust Deed Payments and Home/Land Sale Proceeds vary from year-to-year. In FY 20/21, The City purchased property at Dune Palms Road for the X-Park project, drainage improvements, and future affordable housing. 243 RDA Low -Mod Housing Fund The total 2022/23 former Redevelopment Agency loan repayment is $3,369,682; as required under Redevelopment dissolution 20% or $673,936 will be recognized in reserves within this Housing Fund. 247 Economic Development Fund revenues can be used for future economic development. As a response to COVID-19 unprecedented challenges, on March 25, 2020, the City Council authorized the appropriation of up to $1.5 million from the City's Economic Disaster Reserves to establish an Emergency Economic Relief Loan Program for Small Businesses (Program). The Program provided a total of 51 zero percent interest loans of up to $20,000 to small businesses for emergency cash flow during the health crisis. Repayment of the principal amount will become due and payable to the City in equal monthly installment payments for a period of two years pursuant to repayment schedules; YTD activity in FY 2021/22 reflects payments made. 249 Successor Agency (SA) 2011 Low/Mod Bond Fund was used for the acquisition of the vacant property located between the Pavilion at La Quinta Shopping Center and the La Quinta Valley 107 CITY OF LA QUINTA SPECIAL FUNDS REVENUE NOTES FY 2022/23 ADOPTED BUDGET Plaza Shopping Center on Highway 111 to further the City's goals of fostering mixed -use development, affordable housing, multi -modal transportation, and development of the Highway 111 Corridor as outlined in the General Plan 2035. Remaining bond funds continue to earn interest and are available for future housing projects. 250 Transportation Fees Fund are dependent upon new development. California Complete Streets Act requires local governments in the state to address the transportation needs of all users, including pedestrians, cyclists, and transit riders. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 251 Park and Recreation DIF Fund fees are dependent upon new residential development. Impact fees for parkland acquisition apply to residential projects not involving a subdivision, and impact fees for construction of park improvements apply to all residential development projects. Fees collected are used to provide additional parks to mitigate the impact of new development in the City. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 252 Civic Center DIF Fund fees are dependent upon new development. The purpose of the impact fee is to pay for new development' s proportionate share of the cost of providing Civic Center facilities to serve residents and businesses in La Quinta. Impact fees will be used to pay for future expansion of the Civic Center Campus. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 253 Library DIF Fund fees are dependent upon new residential development. Impact fees are collected for the La Quinta Library, which is owned by the City of La Quinta and operated by the Riverside County Library System. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 254 Community and Cultural Center DIF Fund fees are dependent upon new residential development. This fee was formerly known as the Community Centers impact fee. In 2020, the scope of the fee was broadened to include cultural facilities such as the La Quinta Museum. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 255 Street Facility DIF Fund fees were dependent upon new development. An updated DIF Study was adopted on February 4, 2020 with an effective date of July 1, 2020. The updated DIF Study phased out the Street Facility DIF and the Park Facility DIF and replaced these fees with one Maintenance Facilities DIF fee. 256 Park Facility DIF Fund fees were dependent upon new development. An updated DIF Study was adopted on February 4, 2020 with an effective date of July 1, 2020. The updated DIF Study phased out the Street Facility DIF and the Park Facility DIF and replaced these fees with one Maintenance Facilities DIF fee. 257 Fire Facility DIF Fund fees are dependent upon new development. The City contracts with the Riverside County Fire Department for fire protection, fire prevention, rescue, Fire Marshall and medical emergency services. The City builds and owns the fire stations in La Quinta. Those stations are part of an integrated system of fire protection facilities used by the Riverside County Fire Department to provide fire protection to La Quinta and surrounding communities, including unincorporated portions of the County. There are three existing fire stations in the City and preliminary plans call for a fourth fire station to be constructed in or near the southeastern quadrant of La Quinta. That station will be needed to provide an acceptable level of service to development in that part of the City and in portions of unincorporated Riverside County. These fees were last updated on February 2, 2020 with an effective date of July 1, 2020 and an adjustment on July 1, 2021. 259 Maintenance Facilities Fund was created in FY 2020/21 after the updated DIF Study was adopted on February 4, 2020 with an effective date of July 1, 2020. The updated DIF Study phased out the Street Facility DIF and the Park Facility DIF and replaced these fees with one Maintenance 108 CITY OF LA QUINTA SPECIAL FUNDS REVENUE NOTES FY 2022/23 ADOPTED BUDGET Facilities DIF fee. Fees are dependent upon new development and are used for the corporate yard maintenance facilities and equipment needed to serve future development in La Quinta. 270 Art in Public Places Fund transfers in are from the General Fund for operational expenses. Fees are dependent upon new development. These fees require a separate study from other development impact fees. 275 LQ Public Safety Officer Fund transfers in are from the General Fund. Annual transfer in from General Fund; distributed to public safety officers disabled or killed in the line of duty. 310 LQ Finance Authority Debt Service Fund is used to account for the debt service that will be used for the principal and interest payments of the Financing Authority's outstanding debt and any related reporting requirements. The 1996 Civic Center Bond was paid off in October 2018, resulting in savings to the General Fund. An annual State Controller's Report and audit are required. 401 Capital Improvement Programs Fund has large variances annually because of multi -year project carryovers. A listing of 2022/23 projects is presented within the Capital Improvement Fund expenditures. 501, 502, 503, and 504 Internal Services Funds in which revenues are largely derived from the General Fund based on employee and equipment allocations by division. 601 SilverRock Resort Fund transfers in budget of $600,000 is derived from the General Fund as a contribution for operational expenses. 760 Supplemental Pension Plan Fund transfers in are from the General Fund. 761 Supplemental Pension Plan Fund The City participates in the California Employers' Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund OPEB obligations. Revenues in this fund can come from earnings on the portfolio or additional contribution transfers in from the General Fund. 762 Pension Trust Fund In 2019, the City established a Section 115 Trust Agreement with U.S. Bank National Association and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established to set aside monies to fund the City's pension obligations. Contributions to the Section 115 Trust are irrevocable, the assets provide benefits to plan members, and the assets are protected from creditors of the City. The purpose of the Trust is to address the City's pension obligations by accumulating assets to reduce the net pension liability. Revenues in this fund can come from earnings on the portfolio or additional contribution transfers in from the General Fund. 109 CITY OF LA QUINTA INTERNAL SERVICE FUNDS EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 501 - FACILITY & FLEET REPLACEMENT 565,102 1,736,214 1,608,750 1,608,750 Contract Services 26,948 0 0 0 Maintenance & Operations 116,236 255,000 190,000 190,000 Insurance 12,500 13,750 13,750 13,750 Capital Expenses 409,418 1,335,500 1,355,000 1,355,000 Transfers Out 0 131,964 50,000 50,000 502 - INFORMATION TECHNOLOGY 1,086,587 2,256,627 2,258,054 2,258,054 Salaries and Benefits 43,631 45,200 46,554 46,554 Contract Services 736,132 1,402,927 1,451,000 1,451,000 Maintenance & Operations 45,739 85,500 85,500 85,500 Utilities 122,193 155,000 160,000 160,000 Capital Expenses 138,892 568,000 515,000 515,000 503 - PARK EQUIP & FACILITY FUND 659,126 347,635 545,000 545,000 Capital Expenses 571,140 347,635 545,000 545,000 Transfers Out 87,986 0 0 0 504 - INSURANCE FUND 865,011 936,800 984,100 984,100 Salaries and Benefits 1,331 0 0 0 Contract Services 0 700 700 700 Maintenance & Operations 2,537 12,500 12,500 12,500 Insurance 861,143 923,600 970,900 970,900 INTERNAL SERVICES TOTAL 3,175,827 5,277,276 5,395,904 5,395,904 110 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 Actuals 2021/22 Current 2022/23 Proposed 2022/23 Adopted 501 - FACILITY & FLEET REPLACEMENT 0000 - Undesignated 60 - Contract Services 501-0000-60213 Interest Expense 60 - Contract Services Totals: 62 - Maintenance & Operations 501-0000-60674 Fuel & Oil 501-0000-60675 Parts, Accessories, and Upfits 501-0000-60676 Vehicle Repair & Maintenance 501-0000-60678 Street Sweeper 501-0000-60679 Motorcycle Repair & Maintenance 62 - Maintenance & Operations Totals: 63 - Insurance 501-0000-91843 Property & Crime Insurance 63 - Insurance Totals: 68 - Capital Expenses 501-0000-71020 501-0000-71030 501-0000-71031 501-0000-71032 501-0000-71103 501-0000-71110 501-0000-71111 501-0000-71112 501-0000-71113 501-0000-71114 501-0000-80100 Furniture Vehicles, Rentals & Leases Vehicles, Purchased Building Leases City Bldg Repl/Repair Depreciation Expense Deprec Exp - Mach & Equip Depreciation Expense - Buildings & Im Depreciation Expense - Vehicles Depreciation Expense - Motorcycle Machinery & Equipment 68 - Capital Expenses Totals: 99 - Transfers Out 501-0000-99900 Transfers Out 99 - Transfers Out Totals: 0000 - Undesignated Totals: 501 - FACILITY & FLEET REPLACEMENT Totals: 26,948 0 0 0 26,948 0 0 0 80,734 8,220 18,432 1,040 7,810 120,000 75,000 45,000 5,000 10,000 90,000 25,000 55,000 10,000 10,000 90,000 25,000 55,000 10,000 10,000 116,236 255,000 190,000 190,000 12,500 13,750 13,750 13,750 12,500 13,750 13,750 13,750 11,014 14,974 0 0 70,094 2,002 88,137 64,801 154,972 3,305 118 11,500 100,000 600,000 40,000 50,000 0 50,000 25,000 100,000 5,000 354,000 25,000 180,000 400,000 40,000 230,000 0 50,000 25,000 100,000 5,000 300,000 25,000 180,000 400,000 40,000 230,000 0 50,000 25,000 100,000 5,000 300,000 409,418 1,335,500 1,355,000 1,355,000 0 131,964 50,000 50,000 0 131,964 50,000 50,000 565,102 1,736,214 1,608,750 1,608,750 565,102 1,736, 214 1,608,750 1,608,750 111 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 501 - FACILITY & FLEET REPLACEMENT Vehicles, Rentals & Leases 180,000.00 City vehicles are leased through Enterprise. 501-0000-71103 City Bldg Repl/Repair 230,000.00 Building Repairs Wellness Center kitchen update 501-0000-80100 Machinery & Equipment 300,000.00 Purchase of street sweeper 112 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2022/23 ADOPTED BUDGET 502 - INFORMATION TECHNOLOGY 0000 - Undesignated 50 - Salaries and Benefits 502-0000-50101 Permanent Full Time 502-0000-50200 PERS-City Portion 502-0000-50221 Medical Insurance 502-0000-50222 Vision Insurance 502-0000-50223 Dental Insurance 502-0000-50224 Life Insurance 502-0000-50225 Long Term Disability 502-0000-50240 Social Security -Medicare 50 - Salaries and Benefits Totals: 60 - Contract Services 502-0000-60104 502-0000-60108 502-0000-60300 502-0000-60301 Consultants Technical Maintenance Agreements Software Licenses 60 - Contract Services Totals: 62 - Maintenance & Operations 502-0000-60320 Travel & Training 502-0000-60420 Operating Supplies 502-0000-60662 Copiers 62 - Maintenance & Operations Totals: 66 - Utilities 502-0000-61300 502-0000-61301 502-0000-61400 Telephone - Utilities Cell/Mobile Phones Cable/Internet - Utilities 66 - Utilities Totals: 68 - Capital Expenses 502-0000-71042 D & D, Software 502-0000-71043 502-0000-71045 502-0000-71047 502-0000-71048 502-0000-71049 502-0000-71110 502-0000-71111 502-0000-71115 502-0000-80100 502-0000-80103 Enhancements Comm. Resources, Software Enhancen Finance, Software Enhancements City Clerk, Software Enhancements Public Works, Software Enhancements Software Implementation/Enhancemer Depreciation Expense Deprec Exp - Mach & Equip Depreciation Expense - Software Machinery & Equipment Computers 68 - Capital Expenses Totals: 2020/21 Actuals 33,661 2,468 6,237 95 530 12 135 492 2021/22 Current 33,300 2,900 8,300 0 0 0 200 500 2022/23 Proposed 33,354 2,500 9,900 0 0 0 300 500 2022/23 Adopted 33,354 2,500 9,900 0 0 0 300 500 43,631 45,200 46,554 46,554 324,138 24,200 4,244 383,551 450,000 65,000 6,000 881,927 480,000 65,000 6,000 900,000 480,000 65,000 6,000 900,000 736,132 1,402,927 1,451,000 1,451,000 0 2,814 42,925 500 5,000 80,000 500 5,000 80,000 500 5,000 80,000 45,739 85,500 85,500 85,500 34,816 45,060 42,317 30,000 50,000 75,000 35,000 50,000 75,000 35,000 50,000 75,000 122,193 155,000 160,000 160,000 (104,575) 7,948 3,600 14,121 17,393 0 28,878 64,426 35,363 22,262 49,475 20,000 10,000 5,000 5,000 83,000 0 5,000 60,000 70,000 230,000 80,000 0 0 0 0 0 100,000 5,000 60,000 70,000 200,000 80,000 0 0 0 0 0 100,000 5,000 60,000 70,000 200,000 80,000 138,892 568,000 515,000 515,000 0000 - Undesignated Totals: 1,086,587 2,256,627 2,258,054 2,258,054 502 - INFORMATION TECHNOLOGY Totals: 1,086,587 2,256,627 2,258,054 2,258,054 113 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 502 - INFORMATION TECHNOLOGY Permanent Full Time 33,354.00 40% - Management Analyst (60% Housing Fund) 502-0000-60104 Consultants 480,000.00 Contracted information technology services 502-0000-60108 Technical 65,000.00 Cable services, wireless access points, modems, and virtual servers 502-0000-60320 Travel & Training 500.00 Fraud prevention, firewall, encryption, coding, and other IT - related trainings 502-0000-60420 Operating Supplies 5,000.00 Small equipment such as keyboards, computer mouses, cables, conference room TV's, speakers, docking stations, etc. 502-0000-80100 Machinery & Equipment 200,000.00 Upgrades to recording and audio visual equipment and other miscellaneous upgrades for phones and work stations 114 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 503 - PARK EQUIP & FACILITY FUND 0000 - Undesignated 68 - Capital Expenses 503-0000-71060 Parks 51,791 347,635 545,000 545,000 503-0000-71110 Depreciation Expense 101 0 0 0 503-0000-71122 Depreciation Expense - Community Se 519,249 0 0 0 68 - Capital Expenses Totals: 571,140 347,635 545,000 545,000 99 - Transfers Out 503-0000-99900 Transfers Out 87,986 0 0 0 99 - Transfers Out Totals: 87,986 0 0 0 0000 - Undesignated Totals: 503 - PARK EQUIP & FACILITY FUND Totals: 659,126 347,635 545,000 545,000 659,126 347,635 545,000 545,000 115 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 503 - PARK E UIP & FACILITY FUND 545,000.00 Amount Park Improvements 160,000 Playground and fitness equipment, benches 145,000 Shade canopy replacements 240,000 116 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 504 - INSURANCE FUND 1010 - Insurance 50 - Salaries and Benefits 504-1010-50221 Medical Insurance 1,331 0 0 0 50 - Salaries and Benefits Totals: 1,331 0 0 0 60 - Contract Services 504-1010-60320 Travel & Training 0 500 500 500 504-1010-60351 Membership Dues 0 200 200 200 60 - Contract Services Totals: 0 700 700 700 62 - Maintenance & Operations 504-1010-60400 Office Supplies 202 0 0 0 504-1010-60420 Operating Supplies 2,335 12,500 12,500 12,500 62 - Maintenance & Operations Totals: 2,537 12,500 12,500 12,500 63 - Insurance 504-1010-60441 Liability Insurance 402,044 446,400 419,000 419,000 504-1010-60442 Claims 0 2,500 2,500 2,500 504-1010-60443 Property Insurance 120,255 144,800 160,000 160,000 504-1010-60446 Crime Insurance 3,693 3,700 4,000 4,000 504-1010-60447 Earthquake Insurance 173,602 180,000 200,000 200,000 504-1010-60452 Workers Comp Premium 161,549 146,200 185,400 185,400 63 - Insurance Totals: 861,143 923,600 970,900 970,900 1010 - Insurance Totals: 504 - INSURANCE FUND Totals: 865,011 936,800 984,100 984,100 865,011 936,800 984,100 984,100 117 CITY OF LA QUINTA INTERNAL SERVICE FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 504 - INSURANCE FUND Travel & Training 500.00 California Joint Powers Insurance Authority (CJPIA) Public Agency Risk Management Association (PARMA) 504-1010-60351 Membership Dues 200.00 Public Agency Risk Management Association (PARMA) members 504-1010-60420 Operating Supplies 12,500.00 Ergonomic assessments and first aid kit supplies/maintenance 118 CITY OF LA QUINTA LIBRARY AND MUSEUM FUND EXPENSES FY 2022/23 ADOPTED BUDGET 202 - LIBRARY & MUSEUM FUND 3004 - Library 50 - Salaries and Benefits 202-3004-50101 Permanent Full Time 202-3004-50150 Other Compensation 202-3004-50200 PERS - City Portion 202-3004-50221 Medical Insurance 202-3004-50222 Vision Insurance 202-3004-50223 Dental Insurance 202-3004-50224 Life Insurance 202-3004-50225 Long Term Disability 202-3004-50230 Workers Comp Insurance 202-3004-50240 Social Security Medicare 50 - Salaries and Benefits Totals: 60 - Contract Services 202-3004-60112 202-3004-60114 202-3004-60115 202-3004-60116 202-3004-60123 Landscape Contract County of Riverside - Library Janitorial Pest Control Security & Alarm 2020/21 Actuals 80,160 25 7,040 10,660 139 738 33 307 1,600 1,162 2021/22 Current 80,900 60 7,700 15,700 0 0 0 900 1,600 1,200 2022/23 Proposed 83,946 60 7,700 18,600 0 0 0 1,000 1,600 1,200 2022/23 Adopted 83,946 60 7,700 18,600 0 0 0 1,000 1,600 1,200 101,865 108,060 114,106 114,106 9,282 1,297,542 31,040 1,995 1,260 9,800 830,000 36,200 2,000 2,000 11,000 900,000 38,500 2,000 2,000 11,000 900,000 38,500 2,000 2,000 60 - Contract Services Totals: 1,341,120 62 - Maintenance & Operations 202-3004-60420 202-3004-60424 202-3004-60664 202-3004-60665 202-3004-60667 Operating Supplies Materials- New Exhibits Fire Extinguisher Service Maint-Other Equipment HVAC 202-3004-60691 Maintenance/Services 62 - Maintenance & Operations Totals: 64 - Other Expenses 202-3004-60195 Coronavirus Expenses 64 - Other Expenses Totals: 66 - Utilities 202-3004-61100 202-3004-61101 202-3004-61200 Gas - Utilities Electricity - Utilities Water - Utilities 66 - Utilities Totals: 68 - Capital Expenses 202-3004-71020 Furniture 202-3004-72110 Building Improvements 68 - Capital Expenses Totals: 69 - Internal Service Charges 202-3004-91842 Liability Insurance & Claims 202-3004-91843 Property & Crime Insurance 202-3004-91844 Earthquake Insurance 202-3004-98110 Information Tech Charges 69 - Internal Service Charges Totals: 3006 - Museum 60 - Contract Services 202-3006-60105 202-3006-60112 202-3006-60115 202-3006-60116 202-3006-60123 880,000 953,500 953,500 279 0 199 0 27,565 16,295 120,000 5,000 500 1,000 70,000 15,000 120,000 120,000 5,000 5,000 500 500 1,000 1,000 35,000 35,000 15,000 15,000 44,337 211,500 176,500 176,500 7,578 0 0 0 7,578 0 0 0 340 34,981 87 1,500 40,000 300 2,000 60,000 500 2,000 60,000 500 35,408 41,800 62,500 62,500 551 8,335 5,000 50,000 5,000 5,000 0 0 8,886 55,000 5,000 5,000 12,700 4,000 9,300 14,100 13,300 4,600 10,700 14,300 13,300 4,600 10,700 17,300 13,300 4,600 10,700 17,300 40,100 42,900 45,900 45,900 3004 - Library Totals: 1,579,293 Museum Operations Landscape Contract Janitorial Pest Control Security & Alarm 60 - Contract Services Totals: 1,339,260 1,357,506 1,357,506 195,000 1,938 8,412 588 1,755 195,000 2,100 12,800 800 2,500 215,000 3,000 12,800 800 2,500 215,000 3,000 12,800 800 2,500 207,693 213,200 234,100 234,100 119 CITY OF LA QUINTA LIBRARY AND MUSEUM FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 62 - Maintenance & Operations 202-3006-60122 Credit Card Fees 411 1,000 1,000 1,000 202-3006-60420 Operating Supplies 2,506 20,000 15,000 15,000 202-3006-60664 Fire Extinguisher Service 136 500 500 500 202-3006-60665 Maint-Other Equipment 0 5,000 5,000 5,000 202-3006-60667 HVAC 19,577 11,000 11,000 11,000 202-3006-60691 Maintenance/Services 13,471 15,000 15,000 15,000 62 - Maintenance & Operations Totals: 36,101 52,500 47,500 47,500 64 - Other Expenses 202-3006-60195 Coronavirus Expenses 20 0 0 0 64 - Other Expenses Totals: 20 0 0 0 66 - Utilities 202-3006-61101 Electricity - Utilities 12,361 12,000 14,000 14,000 202-3006-61200 Water - Utilities 2,303 2,000 2,500 2,500 202-3006-61300 Telephone - Utilities 1,527 1,700 1,700 1,700 66 - Utilities Totals: 16,191 15,700 18,200 18,200 69 - Internal Service Charges 202-3006-91842 Liability Insurance & Claims 21,900 23,150 23,150 23,150 202-3006-91843 Property & Crime Insurance 7,000 8,000 8,000 8,000 202-3006-91844 Earthquake Insurance 12,100 14,000 14,000 14,000 202-3006-98110 Information Tech Charges 0 10,000 10,000 10,000 69 - Internal Service Charges Totals: 41,000 55,150 55,150 55,150 99 - Transfers Out 202-3006-99900 Transfers Out 0 2,875,000 0 0 99 - Transfers Out Totals: 0 2,875,000 0 0 3006 - Museum Totals: 301,005 3,211,550 354,950 354,950 3009 - MakerSpace Operations 60 - Contract Services 202-3009-60105 Makerspace Operations 165,190 165,190 180,190 180,190 202-3009-60122 Credit Card Fees 446 500 500 500 60 - Contract Services Totals: 165,636 165,690 180,690 180,690 62 - Maintenance & Operations 202-3009-60420 Operating Supplies 402 202-3009-60424 Materials - Exhibits 0 10,000 1,000 10,000 10,000 1,000 1,000 62 - Maintenance & Operations Totals: 402 11,000 11,000 11,000 65 - Repair & Maintenance 202-3009-60691 Maintenance/Services 1,748 5,000 5,000 5,000 65 - Repair & Maintenance Totals: 1,748 5,000 5,000 5,000 3009 - MakerSpace Operations Totals: 202 - LIBRARY & MUSEUM FUND Totals: 167,785 181,690 196,690 196,690 2,048,083 4,732,500 1,909,146 1,909,146 120 CITY OF LA QUINTA LIBRARY AND MUSEUM FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 202 - LIBRARY & MUSEUM FUND Permanent Full Time 83,946.00 15% - Community Resources Director (70% Community Resources Admin, 15% Fire Fund) 20% - Community Resources Manager (40% Community Resources Admin, 40% Wellness Center Operations) 20% - Community Resources Analyst (80% Community Resources Admin) 20% - Administrative Technician (80% Community Resources Admin) 202-3004-60112 Landscape Contract 11,000.00 For Library facility 202-3004-60114 County of Riverside - Library 900,000.00 Library services and programs are contracted with the County of Riverside through June 30, 2024. 202-3006-60112 Landscape Contract 3,000.00 For Museum facility 121 CITY OF LA QUINTA GAS TAX FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 201 - GAS TAX FUND 7003 - Streets 50 - Salaries and Benefits 201-7003-50101 Permanent Full Time 254,113 278,700 287,640 287,640 201-7003-50105 Salaries - Overtime 0 2,500 2,500 2,500 201-7003-50106 Standby 5,370 7,400 7,500 7,500 201-7003-50107 Standby Overtime 14,323 6,400 10,000 10,000 201-7003-50150 Other Compensation 37 0 0 0 201-7003-50200 PERS-City Portion 26,369 30,100 30,100 30,100 201-7003-50221 Medical Insurance 71,284 104,600 123,800 123,800 201-7003-50222 Vision Insurance 1,315 0 0 0 201-7003-50223 Dental Insurance 6,460 0 0 0 201-7003-50224 Life Insurance 160 0 0 0 201-7003-50225 Long Term Disability 1,097 1,700 1,800 1,800 201-7003-50230 Workers Comp Insurance 10,100 10,500 10,500 10,500 201-7003-50240 Social Security -Medicare 4,128 4,100 4,100 4,100 201-7003-50241 Social Security- FICA 121 0 0 0 201-7003-50251 Temporary 1,952 50,000 150,000 150,000 50 - Salaries and Benefits Totals: 396,830 496,000 627,940 627,940 60 - Contract Services 201-7003-60103 Professional Services 3,200 3,300 3,300 3,300 201-7003-60141 Street Striping 30,287 20,000 20,000 20,000 60 - Contract Services Totals: 33,487 23,300 23,300 23,300 62 - Maintenance & Operations 201-7003-60427 Safety Gear 5,258 5,000 6,000 6,000 201-7003-60428 Barricades 3,695 5,000 5,000 5,000 201-7003-60429 Traffic Control Signs 31,198 30,000 30,000 30,000 201-7003-60430 Asphalt 7,579 10,000 10,000 10,000 201-7003-60431 Materials/Supplies 10,073 40,000 40,000 40,000 201-7003-60433 Paint/Legends 1,658 5,000 5,000 5,000 201-7003-60672 Storm Drains 181 5,000 5,000 5,000 201-7003-60690 Uniforms 1,822 2,000 4,000 4,000 62 - Maintenance & Operations Totals: 61,464 102,000 105,000 105,000 66 - Utilities 201-7003-61101 Electricity - Utilities 66 - Utilities Totals: 7,852 9,000 9,000 9,000 7,852 9,000 9,000 9,000 68 - Capital Expenses 201-7003-61701 Equipment Rental 4,579 5,000 5,000 5,000 201-7003-72111 Road Improvements 29,014 120,000 0 0 201-7003-80100 Machinery & Equipment 0 0 300,000 300,000 68 - Capital Expenses Totals: 33,593 125,000 305,000 305,000 69 - Internal Service Charges 201-7003-98110 Information Tech Charges 93,600 95,400 115,000 115,000 201-7003-98140 Facility & Fleet Maintenance 310,200 425,700 561,900 561,900 69 - Internal Service Charges Totals: 403,800 521,100 676,900 676,900 99 - Transfers Out 201-7003-99900 Transfers Out 299,384 1,708,283 940,211 940,211 99 - Transfers Out Totals: 299,384 1,708,283 940,211 940,211 7003 - Streets Totals: 201 - GAS TAX FUND Totals: 1,236,410 2,984,683 2,687,351 2,687,351 1,236,410 2,984,683 2,687,351 2,687,351 122 CITY OF LA QUINTA GAS TAX FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 201 - GAS TAX FUND Permanent Full Time 287,640.00 100% - Maintenance Foreman 100% - Maintenance Worker II (2) 100% - Maintenance Worker I (2) 201-7003-60103 Professional Services 3,300.00 Annual State report and audit requirement 201-7003-60141 Street Striping 20,000.00 Citywide street striping updates as needed 201-7003-60429 Traffic Control Signs 30,000.00 Replace street signs as needed and temporary signage for special events 201-7003-60431 Materials/Supplies 40,000.00 Used to purchase supplies and materials for repairs and maintenance projects that are generally completed by City staff 201-7003-99900 Transfers Out 940,211.00 CIP - Dune Palms Improvements -Fred Waring to Miles 123 CITY OF LA QUINTA LIGHTING AND LANDSCAPE FUND EXPENSES FY 2022/23 ADOPTED BUDGET 215 - LIGHTING & LANDSCAPING FUND 7004 - Lighting & Landscaping 50 - Salaries and Benefits 215-7004-50101 Permanent Full Time 215-7004-50105 Salaries - Overtime 215-7004-50106 Standby 215-7004-50107 Standby Overtime 215-7004-50150 Other Compensation 215-7004-50200 PERS-City Portion 215-7004-50221 Medical Insurance 215-7004-50222 Vision Insurance 215-7004-50223 Dental Insurance 215-7004-50224 Life Insurance 215-7004-50225 Long Term Disability 215-7004-50230 Workers Comp Insurance 215-7004-50240 Social Security -Medicare 50 - Salaries and Benefits Totals: 60 - Contract Services 215-7004-60102 215-7004-60104 215-7004-60112 215-7004-60143 Administration Consultants Landscape Contract SilverRock Way Landscape 60 - Contract Services Totals: 62 - Maintenance & Operations 215-7004-60320 215-7004-60420 215-7004-60423 215-7004-60427 215-7004-60431 215-7004-60432 215-7004-60673 215-7004-60690 215-7004-60691 Travel & Training Operating Supplies Supplies -Graffiti and Vandalism Safety Gear Materials/Supplies Tools/Equipment Palm Trees Uniforms Maintenance/Services 62 - Maintenance & Operations Totals: 66 - Utilities 215-7004-61116 215-7004-61117 215-7004-61211 Electric - Utilities Electric - Medians - Utilities Water - Medians - Utilities 66 - Utilities Totals: 69 - Internal Service Charges 215-7004-98110 Information Tech Charges 215-7004-98140 Facility & Fleet Maintenance 69 - Internal Service Charges Totals: 2020/21 Actuals 169,054 1,252 6,930 20,364 0 14,625 47,314 657 4,058 104 795 6,100 2,864 2021/22 Current 179,900 0 7,300 6,800 0 15,900 62,800 0 0 0 1,100 6,300 2,700 2022/23 Proposed 185,436 0 7,500 25,000 240 15,600 74,300 0 0 0 1,200 6,300 2,700 2022/23 Adopted 185,436 0 7,500 25,000 240 15,600 74,300 0 0 0 1,200 6,300 2,700 274,116 282,800 318,276 318,276 15,000 64,768 704,479 65,786 16,000 70,000 783,300 65,000 15,000 75,000 915,000 65,000 15,000 72,800 911,400 65,000 850,033 934,300 1,070,000 1,064,200 100 1,317 4,732 1,319 239,172 3,573 7,960 347 206,920 500 15,000 10,000 2,000 500,000 2,500 8,000 1,000 100,000 500 15,000 10,000 2,000 500,000 2,500 8,000 1,000 100,000 500 15,000 10,000 2,000 500,000 2,500 8,000 1,000 100,000 465,440 639,000 639,000 639,000 66,937 29,079 239,240 75,000 35,000 200,000 75,000 35,000 220,000 75,000 35,000 200,000 335,257 310,000 330,000 310,000 56,200 29,600 57,200 34,100 69,000 69,000 64,900 64,900 85,800 91,300 133,900 133,900 7004 - Lighting & Landscaping Totals: 2,010,646 2,257,400 2,491,176 2,465,376 215 - LIGHTING & LANDSCAPING FUND Totals: 2,010,646 2,257,400 2,491,176 2,465,376 124 CITY OF LA QUINTA LIGHTING AND LANDSCAPE FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET Fund: 215 - LIGHTING & LANDSCAPING FUND Permanent Full Time 185,436.00 50% - Parks/L&L Foreman (50% Parks Maintenance) 50% - Management Analyst (50% Parks Maintenance) 50% - Maintenance Worker II (50% Parks Maintenance) 50% - Maintenance Worker I (3) (50% Parks Maintenance) 215-7004-60102 Administration 15,000.00 Annual required report for LLD 215-7004-60104 Consultants 72,800.00 Lighting contract 215-7004-60112 Landscape Contract 911,400.00 Citywide landscape contract 215-7004-60320 Travel & Training 500.00 Safety training 215-7004-60431 Materials/Supplies 500,000.00 Median landscape improvements and turf removal $500,000 approved as part of the 5-year CIP Program 215-7004-60432 Tools/Equipment 2,500.00 Used for all tools and equipment (other than capital expenditures) including small hand tools and/or power tools such as drills, blowers, saws, etc. 125 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET HOUSING AUTHORITY 2022/23 BUDGET SUMMARY Housing Fund Revenues Variance 2021/22 Current 2022/23 Adopted Current vs. % Change Adopted 241 - Housing Authority 243 - RDA Low -Mod Housing 1,666,400 35,000 1,451,500 20,000 (214,900) (15,000) - 13% - 43% 249 - SA 2011 Low/Mod Bond 26,000 25,000 (1,000) -4% Total Revenues 1,727,400 1,496,500 (230,900) -13% RDA Loan Repayment Total Operating Revenues 660,722 2,388,122 673,936 13,214 2,170,436 (217,686) Housing Fund Expenditures Variance 2021/22 Current 2022/23 Adopted Current vs. % Change Adopted 241 - Housing Authority 243 - RDA Low -Mod Housing 249 - SA 2011 Low/Mod Bond 1,761,200 250,000 8,650,545 1,712,670 250,000 20,000 (48,530) -3% 0% (8,630,545) -100% Total Expenditures 10,661,745 1,982,670 (8,679,075) -81% Budget Surplus/(Deficit) (8,273,623) 187,766 CITY OF LA QUINTA ESTIMATED ENDING FUND BALANCES FUND # FISCAL FUND NAME YEAR ENDING ESTIMATE i AVAILABLE FUND BALANCE July 1, 2022 JUNE 30, 2023 ESTIMATED REVENUES ESTIMATED EXPENDITURES ESTIMATED ENDING FUND BALANCE June 30, 2023 241 HOUSING AUTHORITY FUND 12.000,000 1,451,500 1,712,670 11,73B,B30 243 RDA LOW -MOD HOUSING FUN❑ 3,000,000 693,936 250,000 3,443,936 249 SA 2011 LOW/MOD BOND 2.900.000 25.000 20.000 2.905.000 GRAN' of . 17,900,000 s 2,170,436 1,982,670 18,087,766 " General Fund and RDA Law -Mad Housing Fund estimates are far unappropriated reserves and included annual Successor Agency loan repayments as approved with the last and final recognized obligation payment schedule. The repayment for FY 2022/23 is $673,936. 126 CITY OF LA QUINTA HOUSING AUTHORITY REVENUES FY 2022/23 ADOPTED BUDGET 241 - HOUSING AUTHORITY 241-9101-41900 Allocated Interest 241-9101-41910 241-9101-41915 241-9101-42301 241-9101-43504 241-9101-45000 241-9102-42305 241-9103-43502 241-9104-42112 241-9104-42302 GASB 31 Interest Non -Allocated Interest Miscellaneous Revenue 2nd Trust Deed Repayments Sale of Other Assets Miscellaneous Reimbursements Rent Revenue/LQRP Rent Revenue/Tenant/Dune PaIms Miscellaneous Revenue/Dune Palrr Total: 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 243-0000-41910 GASB 31 Interest 243-0000-48500 Extraordinary Gain Total: 249 - SA 2011 LOW/MOD BOND FUND (Refinance 249-0000-41900 Allocated Interest 249-0000-41910 GASB 31 Interest 249-0000-41915 Non -Allocated Interest Total: HOUSING AUTHORITY REVENUE 2020/21 Actuals 130,011 (122,128) 366 1 385,447 1,219,485 1,820 290,939 363,115 0 2021/22 Current 160,000 0 400 0 50,000 370,000 0 290,000 795,000 1,000 2022/23 Proposed 100,000 0 500 0 100,000 200,000 0 300,000 750,000 1,000 2022/23 Adopted 100,000 0 500 0 100,000 200,000 0 300,000 750,000 1,000 2,269,056 1,666,400 28,268 (27,323) 147,987 35,000 0 0 1,451,500 1,451,500 20,000 0 0 20,000 0 0 148,931 35,000 5,696 (81,406) 79,292 1,000 0 25,000 20,000 20,000 5,000 0 20,000 5,000 0 20,000 3,582 26,000 25,000 25,000 2,421,570 1,727,400 1,496,500 1,496,500 The Housing Authority budget invests in programs and projects that preserve and increase the supply of affordable housing in the City. 241 Housing Authority Fund: Second Trust Deed Payments and Home Sale Proceeds vary from year-to-year. Additional repayment of silent second trust deeds are recognized upon receipt. 241-9101-45000, Sale of Other Assets revenues in FY 2020/2021 reflects the purchase and sale agreement bet the City of La Quinta and the La Quinta Housing Authority for property at Dune Palms Road for the X-Park project and drainage improvements. 243 RDA Low -Mod Housing Fund: The 2022/23 former Redevelopment Agency loan repayment of $673,936 will be recognized in reserves within this Fund. 249 Successor Agency (SA) 2011 Low/Mod Bond Fund was used for the acquisition of the vacant property located between the Pavilion at La Quinta Shopping Center and the La Quinta Valley Plaza Shopping Center on Highway 111 to further the City's goals of fostering mixed -use development, affordable housing, multi -modal transportation, and development of the Highway 111 Corridor as outlined in the General Plan 2035. Remaining bond funds continue to earn interest and are available for future housing projects. 127 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 241 - HOUSING AUTHORITY 9101 - Housing Authority - Admin 50 - Salaries and Benefits 241-9101-50101 Permanent Full Time 253,048 258,300 278,970 278,970 241-9101-50105 Salaries - Overtime 385 0 0 0 241-9101-50110 Commissions & Boards 650 1,800 1,800 1,800 241-9101-50150 Other Compensation 185 200 200 200 241-9101-50200 PERS-City Portion 20,263 23,400 24,200 24,200 241-9101-50215 Other Fringe Benefits 4,208 0 0 0 241-9101-50221 Medical Insurance 40,720 58,600 69,300 69,300 241-9101-50222 Vision Insurance 542 0 0 0 241-9101-50223 Dental Insurance 2,118 0 0 0 241-9101-50224 Life Insurance 113 0 0 0 241-9101-50225 Long Term Disability 975 1,600 1,700 1,700 241-9101-50230 Workers Comp Insurance 5,700 5,900 5,900 5,900 241-9101-50240 Social Security -Medicare 3,716 3,800 4,000 4,000 241-9101-50241 Social Security -FICA 82 0 0 0 50 - Salaries and Benefits Totals: 332,705 353,600 386,070 386,070 60 - Contract Services 241-9101-60103 Professional Services 82,963 60,000 60,000 60,000 241-9101-60106 Auditors 5,000 5,000 5,000 5,000 241-9101-60153 Attorney 12,109 20,000 20,000 20,000 60 - Contract Services Totals: 100,073 85,000 85,000 85,000 62 - Maintenance & Operations 241-9101-60320 Travel & Training 209 1,000 1,000 1,000 241-9101-60420 Operating Supplies 1,513 2,000 2,000 2,000 62 - Maintenance & Operations Totals: 1,722 3,000 3,000 3,000 69 - Internal Service Charges 241-9101-91843 Property & Crime Insurance 8,000 8,100 8,100 8,100 241-9101-91844 Earthquake Insurance 14,000 16,100 16,100 16,100 241-9101-98110 Information Tech Charges 52,400 53,400 64,400 64,400 69 - Internal Service Charges Totals: 74,400 77,600 88,600 88,600 99 - Transfers Out 241-9101-99900 Transfers Out 278,062 0 0 0 99 - Transfers Out Totals: 278,062 0 0 0 9101 - Housing Authority - Admin Totals: 9103 - Housing Authority - LQRP 62 - Maintenance & Operations 241-9103-60157 Rental Expenses 62 - Maintenance & Operations Totals: 786,962 519,200 562,670 562,670 157,545 250,000 250,000 250,000 157,545 250,000 250,000 250,000 9103 - Housing Authority - LQRP Totals: 157,545 250,000 250,000 250,000 9104 - Dune Palms Mobile Estates 60 - Contract Services 241-9104-60103 Professional Services 241-9104-60157 Rental Expense 60 - Contract Services Totals: 56,960 77,000 95,307 415,000 100,000 100,000 300,000 300,000 152,267 492,000 400,000 400,000 68 - Capital Expenses 241-9104-72110 Building/Site Improvements 0 500,000 500,000 500,000 68 - Capital Expenses Totals: 0 500,000 500,000 500,000 9104 - Dune Palms Mobile Estates Totals: 152,267 992,000 900,000 900,000 241 - HOUSING AUTHORITY Totals: 1,096,775 1,761,200 1,712,670 1,712,670 128 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSES FY 2022/23 ADOPTED BUDGET Fund: 241 - HOUSING AUTHORITY 241-9101-50101 Permanent Full Time 241-9101-60103 241-9101-60320 241-9103-60157 278,970.00 20% - City Manager (80% City Manager) 10% - Finance Director (90% Finance) 10% - City Clerk (90% City Clerk) 40% - Director- Business Unit & Housing Development (60% City Manager) 60% - Management Analyst (40% Information Technology Fund) 60% - Management Specialist (40% City Manager) 80% - Management Assistant (20% City Manager) Housing Authority Member Stipends (5) Housing Commissioner Stipends Professional Services 60,000.00 Housing compliance services Travel & Training 1,000.00 For housing related training and staff development Rental Expenses 250,000.00 Expenses associated with 28 homes owned by the Authority which are located in the La Quinta Cove 241-9104-60103 Professional Services 100,000.00 For residential property management services at Dune Palms Mobile Estates 241-9104-60157 Rental Expense 300,000.00 Expenses associated with 102 units owned by the Authority which are located in North La Quinta 129 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 243 - RDA LOW -MOD HOUSING FUND 0000 - Undesignated 64 - Other Expenses 243-0000-60532 Homelessness Assistance 300,000 250,000 250,000 250,000 64 - Other Expenses Totals: 300,000 250,000 250,000 250,000 0000 - Undesignated Totals: 243 - RDA LOW -MOD HOUSING FUND Totals: 300,000 250,000 250,000 250,000 300,000 250,000 250,000 250,000 243 RDA Low -Mod Housing Fund: The 2022/23 former Redevelopment Agency loan repayment of $673,936 will be recognized in reserves within this Fund. These funds are used to account for the housing activities of the Housing Authority which are to promote and provide quality affordable housing. 130 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 0000 - Undesignated 68 - Capital Expenses 249-0000-74010 Land Acquisition 5,813,436 8,630,545 0 0 249-0000-80050 Affordable Housing Project Developme 0 20,000 20,000 20,000 68 - Capital Expenses Totals: 5,813,436 8,650,545 20,000 20,000 0000 - Undesignated Totals: 5,813,436 8,650,545 20,000 20,000 L LOW/MOD BOND FUND (Refinanced in 2016) Totals: 5,813,436 8,650,545 20,000 20,000 249 Successor Agency Bond Fund: These funds are restricted per individual bond covenants and were used for the acquisition of the vacant property located between the Pavilion at La Quinta Shopping Center and the La Quinta Valley Plaza Shopping Center on Highway 111. Remaining funds are available for future housing projects. 131 CITY OF LA QUINTA FINANCE AUTHORITY REVENUES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 310 - LQ FINANCE AUTHORITY DEBT SERVICE 0000 - Undesignated 310-0000-42111 Rental Income 1,100 1,100 1,100 1,100 0000 - Undesignated Totals: 1,100 1,100 1,100 1,100 310 - LQ FINANCE AUTHORITY DEBT SERVICE Totals: 1,100 1,100 1,100 1,100 310 Fund is used to account for the debt service that will be used for the principal and interest payments of the Financing Authority's outstanding debt and any related reporting requirements. The 1996 Civic Center Bond was paid off in October 2018, resulting in savings to the General Fund. An annual State Controller's Report and audit are required. 132 CITY OF LA QUINTA FINANCE AUTHORITY EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 310 - LQ FINANCE AUTHORITY DEBT SERVICE 0000 - Undesignated 60 - Contract Services 310-0000-60181 Contract Services Fees 1,100 1,100 1,100 1,100 60 - Contract Services Totals: 1,100 1,100 1,100 1,100 0000 - Undesignated Totals: 310 - LQ FINANCE AUTHORITY DEBT SERVICE Totals: 1,100 1,100 1,100 1,100 1,100 1,100 Contract Services Fees: Annual State Controller's report and audit requirement 1,100 1,100 133 CITY OF LA QUINTA SILVERROCK RESORT REVENUES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 601 - SILVERROCK RESORT 0000 - Undesignated 601-0000-41910 GASB 31 Interest 1,284 0 0 0 601-0000-44000 Green Fees 3,083,159 3,907,870 0 3,745,355 601-0000-44001 Range Fees 83,165 135,780 0 142,180 601-0000-44002 Merchandise 189,192 198,743 0 212,618 601-0000-44004 Resident Card 153,580 165,300 0 165,300 601-0000-49500 Transfers In 875,000 580,000 0 600,000 0000 - Undesignated Totals: 4,385,380 4,987,693 0 4,865,453 601 - SILVERROCK RESORT Totals: 4,385,380 4,987,693 0 4,865,453 602 - SILVERROCK GOLF RESERVE 0000 - Undesignated 602-0000-41900 Allocated Interest 5,506 5,000 0 4,000 602-0000-41910 GASB 31 Interest 6,289 0 0 0 602-0000-49500 Transfers In 0 62,000 0 75,000 0000 - Undesignated Totals: 11,795 67,000 0 79,000 602 - SILVERROCK GOLF RESERVE Totals: 11,795 67,000 0 79,000 601 Fund Transfers In budget of $600,000 is derived from the General Fund as a contribution for operational expenses. 134 CITY OF LA QUINTA SILVERROCK RESORT EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 601 - SILVERROCK RESORT 0000 - Undesignated Contract Services 601-0000-60200 Cart Barn/Range 474,662 518,912 0 529,850 601-0000-60201 Golf Shop 363,039 386,952 0 335,777 601-0000-60203 Maintenance 1,738,617 2,033,733 0 2,330,958 601-0000-60205 General & Administrative 391,109 420,648 0 451,899 601-0000-60206 Marketing 135,712 191,765 0 192,267 601-0000-60207 Temporary Club House 102,979 127,492 0 127,492 601-0000-60208 Management Fee 122,016 118,560 0 124,488 601-0000-60209 Insurance 72,155 64,800 0 71,004 601-0000-60210 Property Tax 5,407 23,600 0 23,600 601-0000-60211 Rental Payment 358,250 347,800 0 389,800 60 - Contract Services Totals: 3,763,946 4,234,262 0 4,577,135 Maintenance & Operations 601-0000-60214 Equipment Repairs 0 10,000 0 10,000 601-0000-60455 Bank Fees 86,940 160,000 0 100,000 601-0000-60660 Repair & Maintenance 44,469 25,000 0 20,000 62 - Maintenance & Operations Totals: 131,409 195,000 0 130,000 Other Expenses 601-0000-60453 Prior Year Adjustment (30) 0 0 0 64 - Other Expenses Totals: (30) 0 0 0 Capital Expenses 601-0000-71122 Depreciation Expense - Community Se 214,545 0 0 0 601-0000-72011 Depreciation Expense 59,416 0 0 0 601-0000-80100 Machinery & Equipment 0 79,000 0 0 68 - Capital Expenses Totals: 273,962 79,000 0 0 Transfers Out 601-0000-99900 Transfers Out 0 62,000 0 75,000 99 - Transfers Out Totals: 0 62,000 0 75,000 0000 - Undesignated Totals: 4,169,287 4,570,262 0 4,782,135 601 - SILVERROCK RESORT Totals: 4,169,287 4,570,262 0 4,782,135 135 CITY OF LA QUINTA SILVERROCK RESORT EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 602 - SILVERROCK GOLF RESERVE 0000 - Undesignated Transfers Out 602-0000-99900 Transfers Out 0 30,000 0 0 99 - Transfers Out Totals: 0 30,000 0 0 0000 - Undesignated Totals: 0 30,000 0 0 602 - SILVERROCK GOLF RESERVE Totals: 0 30,000 0 0 602 Fund Transfers Out to SilverRock Operating Fund 601, are allocated when needed for unanticipated repairs and equipment purchases. 136 CITY OF LA QUINTA SPECIAL FUNDS EXPENSE SUMMARY FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 203 - PUBLIC SAFETY FUND (MEASURE G) 1,085,899 286,397 0 0 210 - FEDERAL ASSISTANCE FUND 286,276 207,377 152,600 152,600 212 - SLESA (COPS) FUND 101,529 100,000 100,000 100,000 220 - QUIMBY FUND 1,600,989 1,180,635 0 0 221 - AB 939 - CALRECYCLE FUND 53,931 205,120 150,000 150,000 223 - MEASURE A FUND 268,855 2,614,501 3,882,000 3,882,000 225 - INFRASTRUCTURE FUND 0 22,618 0 0 226 - EMERGENCY MANAGEMENT PERFORMANCE GR 36,245 12,000 12,000 12,000 227 - STATE HOMELAND SECURITY PROGRAMS (SHS 6,018 5,000 5,000 5,000 230 - CASp FUND, AB 1379 3,311 5,600 5,500 5,500 235 - SO COAST AIR QUALITY FUND 57,414 42,500 46,500 46,500 247 - ECONOMIC DEVELOPMENT FUND 1,494,374 71,500 21,500 21,500 250 - TRANSPORTATION DIF FUND 743,056 1,816,757 500,000 500,000 251 - PARKS & REC DIF FUND 962,469 0 500,000 500,000 252 - CIVIC CENTER DIF FUND 0 0 250,000 250,000 253 - LIBRARY DEVELOPMENT DIF 15,133 30,000 15,000 15,000 254 - COMMUNITY & CULTURAL CENTERS DIF 101,639 125,000 0 0 270 - ART IN PUBLIC PLACES FUND 63,345 782,700 177,000 177,000 405 - SA PA 1 CAPITAL IMPRV FUND 5,010,403 1,128,751 0 0 760 - SUPPLEMENTAL PENSION PLAN 12,833 12,850 12,850 12,850 761 - CERBT OPEB TRUST 1,608 1,500 1,500 1,500 762 - PARS PENSION TRUST 57,759 52,000 55,000 55,000 OTHER FUNDS TOTAL 11,963,086 8,702,807 5,886,450 5,886,450 137 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 203 - PUBLIC SAFETY FUND (MEASURE G) 0000 - Undesignated 99 - Transfers Out 203-0000-99900 Transfers Out 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1,085,899 286,397 0 0 99 - Transfers Out Totals: 1,085,899 286,397 0 0 0000 - Undesignated Totals: 203 - PUBLIC SAFETY FUND (MEASURE G) Totals: 1,085,899 286,397 O 0 1,085,899 286,397 O 0 138 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 210 - FEDERAL ASSISTANCE FUND 0000 - Undesignated 60 - Contract Services 210-0000-60135 CDBG Public Service Grants 0 20,000 20,000 20,000 60 - Contract Services Totals: 0 20,000 20,000 20,000 99 - Transfers Out 210-0000-99900 Transfers Out 286,276 187,377 132,600 132,600 99 - Transfers Out Totals: 286,276 187,377 132,600 132,600 0000 - Undesignated Totals: 286,276 207,377 152,600 152,600 210 - FEDERAL ASSISTANCE FUND Totals: 286,276 207,377 152,600 152,600 139 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 212 - SLESA (COPS) FUND 0000 - Undesignated 60 - Contract Services 212-0000-60178 COPS Robbery Prevention 212-0000-60179 COPS Burglary/Theft Prevention 60 - Contract Services Totals: 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 25,393 10,000 76,136 90,000 10,000 10,000 90,000 90,000 101,529 100,000 100,000 100,000 0000 - Undesignated Totals: 101,529 100,000 100,000 100,000 212 - SLESA (COPS) FUND Totals: 101,529 100,000 100,000 100,000 140 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 220 - QUIMBY FUND 0000 - Undesignated 99 - Transfers Out 220-0000-99900 Transfers Out 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 1,600,989 1,180,635 0 0 99 - Transfers Out Totals: 1,600,989 1,180,635 0 0 0000 - Undesignated Totals: 220 - QUIMBY FUND Totals: 1,600,989 1,180,635 O 0 1,600,989 1,180,635 O 0 141 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 221 - AB 939 - CALRECYCLE FUND 0000 - Undesignated 60 - Contract Services 221-0000-60127 AB 939 Recycling Solutions 60 - Contract Services Totals: 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 53,931 150,000 150,000 150,000 53,931 150,000 150,000 150,000 62 - Maintenance & Operations 221-0000-60420 Other Operating Expenses 0 55,120 0 0 62 - Maintenance & Operations Totals: 0 55,120 0 0 0000 - Undesignated Totals: 221 - AB 939 - CALRECYCLE FUND Totals: 53,931 205,120 150,000 150,000 53,931 205,120 150,000 150,000 142 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 223 - MEASURE A FUND 0000 - Undesignated 64 - Other Expenses 223-0000-60510 Signal Knockdowns, Contingency 8,770 0 0 0 64 - Other Expenses Totals: 8,770 0 0 0 99 - Transfers Out 223-0000-99900 Transfers Out 99 - Transfers Out Totals: 260,085 2,614,501 3,882,000 3,882,000 260,085 2,614,501 3,882,000 3,882,000 0000 - Undesignated Totals: 268,855 2,614,501 3,882,000 3,882,000 223 - MEASURE A FUND Totals: 268,855 2,614,501 3,882,000 3,882,000 143 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 225-INFRASTRUCTURE FUND 0000 - Undesignated 99 - Transfers Out 225-0000-99900 Transfers Out 99 - Transfers Out Totals: 0000 - Undesignated Totals: 225 - INFRASTRUCTURE FUND Totals: 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 0 22,618 0 0 O 22,618 0 0 O 22,618 0 0 O 22,618 0 0 144 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 226 - EMERGENCY MANAGEMENT PERFORMANCE GRAI 0000 - Undesignated 62 - Maintenance & Operations 226-0000-60432 Tools/Equipment 36,245 12,000 12,000 12,000 62 - Maintenance & Operations Totals: 36,245 12,000 12,000 12,000 0000 - Undesignated Totals: 36,245 12,000 12,000 12,000 MANAGEMENT PERFORMANCE GRANT (EMPG) Totals: 36,245 12,000 12,000 12,000 145 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 227 - STATE HOMELAND SECURITY PROGRAMS (SHSP 0000 - Undesignated 60 - Contract Services 227-0000-60320 Travel & Training 0 5,000 5,000 5,000 60 - Contract Services Totals: 0 5,000 5,000 5,000 62 - Maintenance & Operations 227-0000-60420 Operating Supplies 6,018 0 0 0 62 - Maintenance & Operations Totals: 6,018 0 0 0 0000 - Undesignated Totals: ATE HOMELAND SECURITY PROGRAMS (SHSP) Totals: 6,018 5,000 5,000 5,000 6,018 5,000 5,000 5,000 146 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 230 - CASp FUND, AB 1379 0000 - Undesignated 60 - Contract Services 230-0000-60320 Travel & Training 1,600 1,500 2,500 2,500 60 - Contract Services Totals: 1,600 1,500 2,500 2,500 64 - Other Expenses 230-0000-60480 Contributions to State Agency 1,711 3,100 2,000 2,000 64 - Other Expenses Totals: 1,711 3,100 2,000 2,000 68 - Capital Expenses 230-0000-90020 Service & Supply 68 - Capital Expenses Totals: 0000 - Undesignated Totals: 230 - CASp FUND, AB 1379 Totals: 0 1,000 1,000 1,000 0 1,000 1,000 1,000 3,311 5,600 5,500 5,500 3,311 5,600 5,500 5,500 147 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 235 - SO COAST AIR QUALITY FUND 0000 - Undesignated 60 - Contract Services 235-0000-60186 CVAG 49,701 39,000 39,000 39,000 60 - Contract Services Totals: 49,701 39,000 39,000 39,000 66 - Utilities 235-0000-61101 Electricity - Utilities 66 - Utilities Totals: 3,741 3,500 7,500 7,500 3,741 3,500 7,500 7,500 68 - Capital Expenses 235-0000-80100 Machinery & Equipment 3,972 0 0 0 68 - Capital Expenses Totals: 3,972 0 0 0 0000 - Undesignated Totals: 57,414 42,500 46,500 46,500 235 - SO COAST AIR QUALITY FUND Totals: 57,414 42,500 46,500 46,500 148 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 247 - ECONOMIC DEVELOPMENT FUND 0000 - Undesignated 60 - Contract Services 247-0000-60320 Travel & Training 0 247-0000-60351 Membership Dues 0 6,500 5,000 6,500 6,500 5,000 5,000 60 - Contract Services Totals: 0 11,500 11,500 11,500 64 - Other Expenses 247-0000-60461 Marketing & Tourism Promotions 59,186 10,000 10,000 10,000 247-0000-60510 Small Bus.Emer. Econ. Relief Program 1,326,124 0 0 0 247-0000-60520 CARES Small Business Rebate Progran 109,064 0 0 0 64 - Other Expenses Totals: 1,494,374 10,000 10,000 10,000 99 - Transfers Out 247-0000-99900 Transfers Out 0 50,000 0 0 99 - Transfers Out Totals: 0 50,000 0 0 0000 - Undesignated Totals: 1,494,374 71,500 21,500 21,500 247 - ECONOMIC DEVELOPMENT FUND Totals: 1,494,374 71,500 21,500 21,500 149 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 250 - TRANSPORTATION DIF FUND 0000 - Undesignated 68 - Capital Expenses 250-0000-80105 Developer Reimbursements 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 400,001 400,000 400,000 400,000 68 - Capital Expenses Totals: 400,001 400,000 400,000 400,000 99 - Transfers Out 250-0000-99900 Transfers Out 343,055 1,416,757 100,000 100,000 99 - Transfers Out Totals: 343,055 1,416,757 100,000 100,000 0000 - Undesignated Totals: 743,056 1,816,757 500,000 500,000 250 - TRANSPORTATION DIF FUND Totals: 743,056 1,816,757 500,000 500,000 150 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 251 - PARKS & REC DIF FUND 0000 - Undesignated 99 - Transfers Out 251-0000-99900 Transfers Out 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 962,469 0 500,000 500,000 99 - Transfers Out Totals: 962,469 0 500,000 500,000 0000 - Undesignated Totals: 962,469 0 500,000 500,000 251 - PARKS & REC DIF FUND Totals: 962,469 0 500,000 500,000 151 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 252 - CIVIC CENTER DIF FUND 0000 - Undesignated 99 - Transfers Out 252-0000-99900 Transfers Out 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 0 0 250,000 250,000 99 - Transfers Out Totals: 0 0 250,000 250,000 0000 - Undesignated Totals: 0 0 250,000 250,000 252 - CIVIC CENTER DIF FUND Totals: 0 0 250,000 250,000 152 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 253 - LIBRARY DEVELOPMENT DIF 0000 - Undesignated 68 - Capital Expenses 253-0000-83500 Advance Interest Expense 15,133 30,000 15,000 15,000 68 - Capital Expenses Totals: 15,133 30,000 15,000 15,000 0000 - Undesignated Totals: 15,133 30,000 15,000 15,000 253 - LIBRARY DEVELOPMENT DIF Totals: 15,133 30,000 15,000 15,000 153 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 254 - COMMUNITY & CULTURAL CENTERS DIF 0000 - Undesignated 99 - Transfers Out 254-0000-99900 Transfers Out 101,639 125,000 0 0 99 - Transfers Out Totals: 101,639 125,000 0 0 0000 - Undesignated Totals: 101,639 125,000 0 0 254 - COMMUNITY & CULTURAL CENTERS DIF Totals: 101,639 125,000 0 0 154 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 270 - ART IN PUBLIC PLACES FUND 0000 - Undesignated 64 - Other Expenses 270-0000-60482 Operating Supplies 204 2,000 2,000 2,000 64 - Other Expenses Totals: 204 2,000 2,000 2,000 65 - Repair & Maintenance 270-0000-60683 APP Maintenance 49,641 75,000 75,000 75,000 65 - Repair & Maintenance Totals: 49,641 75,000 75,000 75,000 68 - Capital Expenses 270-0000-74800 Art Purchases 68 - Capital Expenses Totals: 13,500 90,000 100,000 100,000 13,500 90,000 100,000 100,000 99 - Transfers Out 270-0000-99900 Transfers Out 0 615,700 0 0 99 - Transfers Out Totals: 0 615,700 0 0 0000 - Undesignated Totals: 270 - ART IN PUBLIC PLACES FUND Totals: 63,345 782,700 177,000 177,000 63,345 782,700 177,000 177,000 155 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 405 - SA PA 1 CAPITAL IMPRV FUND 0000 - Undesignated 99 - Transfers Out 405-0000-99900 Transfers Out 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 5,010,403 1,128,751 0 0 99 - Transfers Out Totals: 5,010,403 1,128,751 0 0 0000 - Undesignated Totals: 5,010,403 1,128,751 0 0 405 - SA PA 1 CAPITAL IMPRV FUND Totals: 5,010,403 1,128,751 0 0 156 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 760 - SUPPLEMENTAL PENSION PLAN 0000 - Undesignated 50 - Salaries and Benefits 760-0000-50199 Annual PARS Contribution 12,833 12,850 12,850 12,850 50 - Salaries and Benefits Totals: 12,833 12,850 12,850 12,850 0000 - Undesignated Totals: 12,833 12,850 12,850 12,850 760 - SUPPLEMENTAL PENSION PLAN Totals: 12,833 12,850 12,850 12,850 157 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 761 - CERBT OPEB TRUST 0000 - Undesignated 60 - Contract Services 761-0000-60102 Administration 1,608 1,500 1,500 1,500 60 - Contract Services Totals: 1,608 1,500 1,500 1,500 0000 - Undesignated Totals: 761 - CERBT OPEB TRUST Totals: 1,608 1,500 1,500 1,500 1,608 1,500 1,500 1,500 158 CITY OF LA QUINTA SPECIAL FUND EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 762 - PARS PENSION TRUST 0000 - Undesignated 60 - Contract Services 762-0000-60102 Administration 57,759 52,000 55,000 55,000 60 - Contract Services Totals: 57,759 52,000 55,000 55,000 0000 - Undesignated Totals: 762 - PARS PENSION TRUST Totals: 57,759 52,000 55,000 55,000 57,759 52,000 55,000 55,000 159 CITY OF LA QUINTA SPECIAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET EXPENSE NOTES BY FUND NUMBER - 203 Public Safety Fund There are no transfers out for CIP proposed for FY 2022/23. 210 Federal Assistance Fund Transfers Out for CIP - City Hall miscellaneous interior ADA improvements. Expenses include the Boys and Girls Club Fee Waiver Reduction Program (CDBG) in the amount of $20,000. 212 Federal Assistance Fund There are no changes for expenditures from FY 2021/22, expenses include COPS robbery and burglary/theft prevention. 220 Quimby Fund does not have Capital Improvement project funding allocated in FY 2022/23. 221 AB 939 CalRecycle Fund is used for recycling solutions at schools & City parks. 223 Measure A Fund Transfers Out for CIP - Avenue 50 Pavement Rehabilitation of $1,100,000; Jefferson Street at Avenue 53 Roundabout of $630,000; Fred Waring Drive Pavement Rehabilitation of $530,000; Avenue 52 Pavement Rehabilitation of $500,000; Highway 111 at Jefferson Street Rehabilitation of $487,000; Moon River Drive Pavement Rehabilitation of $400,000; and Citywide traffic signal maintenance improvements of $235,000. 225 Infrastructure Fund is a Development Impact Fee Fund used for capital improvements. No additional projects are anticipated in FY 2022/23. 226 Emergency Management Performance Grant (EMPG) Fund expenses are for emergency operations center (EOC). 227 State Homeland Security Programs (SHSP) Fund expenses are for Community Emergency Response Team (CERT) training. 230 CASp, AB 1379 Fund expenses are for training for Americans with Disability guidelines and a pass -through payment of 10% to the State Architect Office based a $4 per business license tax. 235 South Coast Air Quality Fund expenses are for an agreement between CVAG and member jurisdictions which contribute 75% of AB2766 South Coast Air Quality Management District (AQMD) revenues. 247 Economic Development Fund There are no transfers out for CIP proposed for FY 2022/23. Expenses are for general economic development activities. 250 Transportation DIF Fund Transfers Out are for CIP - Avenue 50 Widening Improvements. 251 Parks & Rec DIF Fund Transfers Out are for CIP - Fritz Burns Park Improvements. 252 Civic Center DIF Fund Transfers Out are for CIP - City Hall Capacity Improvements. 253 Library Development DIF Fund Advance Interest Expense is for outstanding Successor Agency loan repayment. 254 Community & Cultural Centers DIF Fund is a Development Impact Fee Fund used for capital improvements. No additional projects are anticipated in FY 2022/23. 255, 256, and 257, and 259 Development Impact Fee Funds are used for capital improvements. No expenditures are anticipated for FY 2022/23. 270 Art in Public Places Fund (APP) covers the maintenance contract, updated inventory of all art in public places, internal city inspections and engineering services for new art installations. 160 CITY OF LA QUINTA SPECIAL FUND EXPENSE NOTES FY 2022/23 ADOPTED BUDGET 405 SA PA 1 Capital Improvement Fund Bond proceeds designated for SilverRock Way improvements. 760 Supplemental Pension Plan Fund Annual PARS Trust Contribution is for one plan member as established in 2012. 761 CERBT Other Post Employment Benefit (OPEB) Trust Fund- The City participates in the California Employers' Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund OPEB obligations. Expenses in this fund can come from losses on the portfolio and fees paid to administer the portfolio. 762 PARS Pension Trust Fund - In 2019, the City established a Section 115 Trust Agreement with U.S. Bank National Association and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established as a means to set aside monies to fund the City's pension and OPEB obligations. Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing benefits to plan members, and the assets are protected from creditors of the City. The purpose of the Trust is to address the City's pension obligations by accumulating assets to reduce the net pension liability. Expenses in this fund can come from losses on the portfolio and fees paid to administer the portfolio. 161 CITY OF LA QUINTA CAPITAL IMPROVEMENT PROGRAM REVENUES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 401 - CAPITAL IMPROVEMENT PROGRAMS 0000 - Undesignated 401-0000-41712 Surface Transportation Program Grant 557,820 9,253 0 0 401-0000-41713 Hwy Sfty Imp Prog (HSIP) Grant 1,776,839 0 0 0 401-0000-41714 SB 821 Grants 0 97,700 0 0 401-0000-41716 Highway Bridge Program (Federal) 0 12,915,671 0 0 401-0000-41717 Active Transportation Grant 4,036,273 100 0 0 401-0000-41721 CVAG 609,898 8,972,769 0 0 401-0000-43133 Developer Agreement Funding 581 906,922 0 0 401-0000-43634 CV Water District 170,553 142,184 0 0 401-0000-43650 Contributions from Other Agencies 0 32,594 0 0 401-0000-49500 Transfers In 13,986,670 46,649,728 13,136,811 13,136,811 0000 - Undesignated Totals: 21,138,634 69,726,921 13,136,811 13,136,811 401 - CAPITAL IMPROVEMENT PROGRAMS Totals: 21,138,634 69,726,921 13,136,811 13,136,811 401 Fund annually has large variances due to multi -year carryover projects. A listing of 2022/23 projects are presented within the Capital Improvement Fund expenditures. Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS Transfers In 13,136,811.00 Amount CDBG Funds- Citywide Misc. ADA Improvements DIF-132,600 Civic Center- City Hall Capacity Improvements DIF -250,000 Parks & Rec- Fritz Burns Park Improvements DIF -500,000 Transportation- Ave 50 Widening Improvement -100,000 Equip Replacement Fund- CPM Plan Improvements -50,000 General Fund- ADA Accessible Ramps -20,000 General Fund- City Hall Capacity Improvements -550,000 General Fund- Citywide Drainage Enhancements -477,000 General Fund- La Quinta Skate Park Conversion -133,000 General Fund- PMP Street Improvements -1,500,000 General Fund- Sidewalk Improvements -55,000 Measure A- Ave 50 Pavement Rehab -1,100,000 Measure A- Ave 52 Pavement Rehab -500,000 Measure A- Citywide Traffic Signal Improvements -235,000 Measure A- Fred Waring Dr Pavement Rehab -530,000 Measure A- Highway 111 @ Jefferson St Rehab -487,000 Measure A- Jefferson St at 53 Roundabout Measure -630,000 A -Moon River Dr Pavement Rehab Measure G- ADA -400,000 Transition Plan Update -150,000 Measure G- Highway 111 Corridor Plan Improv -1,000,000 Measure G- La Quinta Skate Park Conversion -500,000 Measure G- Phase II Camera System -1,797,000 Measure G- Smart Infrastructure Improv Study -250,000 Measure G- Sports Complex Lighting Replacement -250,000 Measure G- Village Parking Lot -500,000 Measure G- Village Undergrounding Study -100,000 SB 1 Road Maint/Rehab- Fred Waring Drive -940,211 162 CITY OF LA QUINTA CAPITAL IMPROVEMENT PROGRAM EXPENSES FY 2022/23 ADOPTED BUDGET 2020/21 2021/22 2022/23 2022/23 Actuals Current Proposed Adopted 401 - CAPITAL IMPROVEMENT PROGRAMS 0000 - Undesignated 60 - Contract Services 401-0000-60103 Professional Services 581,017 2,526,331 1,134,209 1,134,209 401-0000-60108 Technical 344,486 6,578,910 825,985 825,985 401-0000-60185 Design 630,993 4,357,622 1,387,169 1,387,169 401-0000-60188 Construction 16,208,348 44,054,012 8,565,767 8,565,767 60 - Contract Services Totals: 17,764,844 57,516,875 11,913,130 11,913,130 62 - Maintenance & Operations 401-0000-60510 Contingency 0 7,107,347 1,223,681 1,223,681 62 - Maintenance & Operations Totals: 0 7,107,347 1,223,681 1,223,681 64 - Other Expenses 401-0000-60480 Contributions to Other Agencies 0 628,987 0 0 64 - Other Expenses Totals: 0 628,987 0 0 68 - Capital Expenses 401-0000-74010 Land Acquisition 1,086,169 2,622,885 0 0 68 - Capital Expenses Totals: 1,086,169 2,622,885 0 0 0000 - Undesignated Totals: 401 - CAPITAL IMPROVEMENT PROGRAMS Totals: 18,851,013 67,876,095 13,136,811 13,136,811 18,851,013 67,876,095 13,136,811 13,136,811 Funding for Landscape and Lighting Median Island Improvements ($500,000) is allocated in the Lighting and Landscape Fund. Funding for Developer Reimbursements ($400,000) is allocated in the Transportation DIF Fund. 163 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET 2022/23 CAPITAL IMPROVEMENT PROGRAM SUMMARY Project No. Projec I aundin 2223ADA ADA Accessible Ramps - Various Locations 2223CPM Citywide Preventative Maintenance Plan Improvements 2223PMP Pavement Management Plan Street Improvements $ 1,500,00 2223STI Sidewalks - Various Locations $ 55,00 2223TMI Citywide Traffic Signal Maintenance Improvements $ 235,00 2223DRA Citywide Drainage Enhancements $ 477,00 201702 Developer Reimbursement for DIF Eligible Improvements $ 400,000 201709 Jefferson St. at Avenue 53 Roundabout $ 630,000 201804 Landscape and Lighting Median Island Improvements $ 201903 La Quinta Skate Park Conversion $ 633,00 201905 Highway 111 Corririnr Area Plan Implementation $ i nnn nn 202102 Fritz Burns Park Improvements $ 500,000 202201 Avenue 50 Pavement Rehabilitation (Washington Street to Eisenhower Drive) $ 1,100,000 202202 City Hall Capacity Improvements $ 800,00 202203 Fred Waring Drive Pavement Rehabilitation (Washington Street to Adams Street) $ 1,470,211 202204 202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 100,000 III 202206 Village Undergrounding Project (Feasibility Study) $ 100,00 202207 Highway 111 at Jefferson Street Rehabilitation $ 487,001 202208 Citywide Miscelleneous ADA Improvement Projects 132, 21 202210 Moon River Drive Pavement Rehabilitation (Ave 50 to DSUSD ROW) I02211 Village Parking Lot 02212 Phase II Camera System 202213 Smart Infrastructure Improvements (feasibility study/plan) 202214 Avenue 52 Pavement Rehabilitation (Madison Street to Monroe Street) Color Key TEAL: Measure G Funds $5,047,000 (36%) ORANGE: General Funds $2,735,000 (19.5%) WHITE: Measure A and SB1 RMRA Funds $4,822,211 (34.5%) Special Revenue Funds $1,432,600 (10%) $ $ $ $ 500,00 1,797,00 250,00 500.00 ,I $ 14,036,811 2022/23 CIP Program (500,000) Funding allocated in the Lighting and Landscape Fund (400,000) Funding allocated in the Transportation DIF Fund 13,136,811 TOTAL CIP FUND BUDGETED EXPENSES 164 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET DESCRIPTION OF FUNDS FUND TYPE - GENERAL FUND 101 - GENERAL FUND - The primary fund of the City used to account for all revenue and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Community Development, Public Safety (Police and Fire), Public Works, and Community Services. FUND TYPE - SPECIAL REVENUE FUNDS 105 - DISASTER RECOVERY FUND - This fund was created to recognize one-time federal funding passed by Congress in 2021, an act designed to deliver relief to American workers and aid in economic recovery in the wake of COVID-19 by providing Coronavirus state and local fiscal recovery funds for state and local governments. 201 - GASOLINE TAX FUND - To account for gasoline sales tax allocations received from the State of California. These revenues are restricted by the State to expenditures for street related purposes only. 202 - LIBRARY AND MUSEUM FUND - This fund accounts for the revenues from property taxes generated for library and museum services. 203 - PUBLIC SAFETY FUND - General Fund Measure G sales tax revenue set aside for public safety expenditures. 210 - FEDERAL ASSISTANCE FUND - This fund is used to account for revenues from the Community Development Block Grant (CDBG) received from the federal government and the expenditures of those resources. 212 - CITIZENS FOR PUBLIC SAFETY (COPS) FUND - This fund is used to account for State of California funds received for law enforcement activities of the Riverside County Sheriff's Department, also known as Supplemental Law Enforcement Services Fund (SLESF). 215 - LIGHTING AND LANDSCAPE FUND - This fund accounts for special assessments levied on real property and the expenditure therefore from city-wide lighting and landscape maintenance and improvements. 220 - QUIMBY FUND - This fund is used to account for the accumulation of developer fees received under the provisions of the Quimby Act for park development and improvements. Capital projects to be funded from this source will be budgeted and expended in a separate Capital Projects Fund. 221 - AB 939 CAL -RECYCLE FUND - This fund is used to account for franchise fees collected from the city waste hauler that are used to reduce waste sent to landfills through recycling efforts. 165 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET DESCRIPTION OF FUNDS - CONTINUED 223 - MEASURE A FUND - In 1988, Riverside County voters approved a half cent sales tax, known as Measure A, to fund a variety of highway improvements, local street and road maintenance, commuter assistance and specialized highway transit projects. This fund is used to collect this tax and pursuant to the provision of Measure A, it is restricted for local street and road expenditures. 226 - EMERGENCY MANAGEMENT PERFORMANCE FUND - Revenue received from the California Office of Emergency Services (CaIOES) and restricted for emergency operations center (EOC) materials and trainings. 227 - STATE HOMELAND SECURITY PROGRAM (SHSP) FUND - Revenue received from the State Homeland Security Grant Program to local governments to assist to further the State of California's efforts to prepare for natural and man-made disasters and terrorism related impacts to communities. 230 - CASp FUND, AB 1379 - This fund was established as required under Assembly Bill 1379 and Senate Bill 1186 for the collection of the annual $4.00 business license accessibility fee. Funds shall be utilized for expenses related to enhancing accessibility requirements. 235 - SOUTH COAST AIR QUALITY FUND - This fund is used to account for contributions from the South Coast Air Quality Management District. Uses are limited to the reduction and control of airborne pollutants. 247 - ECONOMIC DEVELOPMENT FUND - This fund accounts for revenues and expenditures related to proceeds from sale of City owned land and future economic development. 270 - ART IN PUBLIC PLACES - This fund accounts for development fees paid in lieu of acquisition and installation of approved artworks in a development with expenditures restricted to acquisition, installation, maintenance, and repair of artworks at approved sites. 275 - PUBLIC SAFETY OFFICERS FUND - This fund may be used for payments to survivors of deceased police or fire personnel serving the City of La Quinta. 241 and 243 HOUSING AUTHORITY - These funds are used to account for the housing activities of the Housing Authority which are to promote and provide quality affordable housing. 249 SUCESSOR AGENCY BOND FUNDS - This fund is restricted per individual bond covenants. 405 - SUCCESSOR AGENCY PROJECT AREA 1 CAPITAL IMPROVEMENT FUNDS - This fund is restricted per individual bond covenants. 760 - SUPPLEMENTAL PENSION PLAN FUND - This fund is a defined contribution pension plan established by the City to provide retirement excess benefits to general employees of the City. 166 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET DESCRIPTION OF FUNDS - CONTINUED 761 - OTHER POST EMPLOYMENT BENEFIT (OPEB) TRUST - The City participates in the California Employers' Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund OPEB obligations. 762 - PENSION TRUST FUND - In 2019, the City established a Section 115 Trust Agreement with U.S. Bank National Association and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established as a means to set aside monies to fund the City's pension and OPEB obligations. Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing benefits to plan members, and the assets are protected from creditors of the City. The purpose of the Trust is to address the City's pension obligations by accumulating assets to reduce the net pension liability. FUND TYPE - DEBT SERVICE FUND 310 - FINANCING AUTHORITY, DEBT SERVICE - This fund is used to account for the debt service that will be used for the principal and interest payments of the Financing Authority's outstanding debt and any related reporting requirements. FUND TYPE - CAPITAL PROJECTS FUNDS 225 - INFRASTRUCTURE FEE FUND - This fund is used to account for the accumulation of resources, provided through developer fees for the acquisition, construction or improvement of the City's infrastructure as defined by Resolution. Capital projects to be funded from this source will be budgeted and expended in a separate Capital Projects Fund. 250 - TRANSPORTATION DIF, 251 - PARK & RECREATION DIF, 252 - CIVIC CENTER DIF, 253 - LIBRARY COMMUNITY CENTER, 254 - COMMUNITY CENTER DIF, 255 - STREET FACILITIY DIF, 256 - PARK FACILITY DIF, 257 - FIRE DIF FUNDS, AND 259 - MAINTENANCE FACILITIES DIF FUND- These funds are used to account for developer impact fees collected for specific public improvements and may not be utilized for ongoing operational expenses. 401 - CAPITAL PROJECTS FUND - This fund is used to account for the planning, design, and construction of various capital projects throughout the City of La Quinta. FUND TYPE - INTERNAL SERVICE FUNDS 501 - FACILITY AND FLEET REPLACEMENT FUND - This fund is used to account for the ultimate replacement of city owned and operated vehicles, heavy equipment, and facilities. 502 - INFORMATION TECHNOLOGY FUND - This fund is used to account for the ultimate replacement of city owned and operated computer hardware, software and computer maintenance and operations. 167 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET DESCRIPTION OF FUNDS - CONTINUED 503 - PARK EQUIPMENT & FACILITIES FUND - This fund is used to account for the replacement of city owned and operated park equipment and facilities. 504 - INSURANCE FUND - This fund is used to account for the city's insurance coverages. FUND TYPE - ENTERPRISE FUNDS 601 - SILVERROCK GOLF COURSE FUND - This account is used to account for the activities of the SilverRock Golf course. 602 - SILVERROCK GOLF COURSE RESERVE FUND - This fund is used to account for golf course reserves for future capital improvements of the SilverRock Golf course. 168 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET GLOSSARY OF BUDGET TERMS The following is a list of commonly used financial terms: ALLOCATE - To divide a lump -sum appropriation which is designated for expenditure by specific organization units and/or for specific purposes, activities, or objects. APPROPRIATION - An authorization made by the council which permits the City to incur obligations and to make expenditures of resources. ASSESSED VALUATION - A dollar value placed on real estate or other property by Riverside County as a basis for levying property taxes. ASSET - Anything having commercial or exchange value that is owned by a business, institution or individual. AUDIT - Conducted by an independent Certified Public Accounting (CPA) Firm, the primary objective of an audit is to determine if the City's Financial Statements present the City's financial position fairly and results of operations are in conformity with Generally Accepted Accounting Principles (GAAP). BALANCED BUDGET - A budget in which planned expenditures do not exceed projected funds available. BALANCE SHEET - A financial statement reporting the organization's assets, liabilities and equity activities. BUDGET - The document created by the staff and approved by the City Council which establishes the broad policy guidance on the projection of revenues and the allocation toward various types of expenditures. BUDGET CALENDAR - This is a schedule of the dates which is followed in the preparation, adoption, and administration of the budget. BUDGET MESSAGE - Included in the opening section of the Financial Plan, the Message provides the Council and the public with a general summary of the most important aspects of the document, changes from the previous fiscal years, and the views and recommendations of the City Manager. CONSUMER PRICE INDEX (CPI) - A measure used to reflect the change in the price of goods and services. CONTINGENCY - An appropriation of funds to cover unforeseen events that occur during the fiscal year such as flood emergencies, Federal mandates, shortfalls in revenue, and similar eventualities. 169 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET GLOSSARY OF BUDGET TERMS Continued CONTINUING APPROPRIATION - Funds committed for a previous fiscal year expenditure which were not spent in the year of appropriation but are intended to be used in the succeeding year. CONTRACTUAL SERVICES - Services rendered to City activities by private firms, individuals or other governmental agencies. Examples of these services include engineering, law enforcement, and city attorney services. DEPARTMENT - A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area. DESIGNATED FUND BALANCE - A portion of unreserved fund balance designated by City policy for specific future use. ENCUMBRANCE - The legal commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. EXPENDITURE - The outflow of funds paid for goods or services obtained. FEES FOR SERVICES - Charges paid to the City by users of a service to help support the costs of providing that service. FISCAL YEAR - The fiscal year is defined as the beginning and ending period for recording financial transactions. The City has specified July 1 to June 30 as its fiscal year. FIXED ASSETS - Fixed Assets are assets of a long-term nature such as land, buildings, machinery, furniture, and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000. FRANCHISE FEE - A franchise fee is charged for the privilege of using public right-of- way and property within the City for public or private purposes. The City currently accesses franchise fees on cable television, utilities, and trash collection contractors. FUND - An accounting entity that records all financial transactions for specific activities or government functions. The fund types used by the City are: General, Special Revenue, Capital Project, Debt Service, Enterprise, and Internal Service Funds. FUND BALANCE - Fund Balance is the excess of current assets over current liabilities, and represents the cumulative effect of revenues and other financing sources over expenditures and other financing uses. 170 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET GLOSSARY OF BUDGET TERMS Continued GENERAL FUND - The General Fund is the primary operating fund of the City. All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose. GOAL - A goal is a statement of broad, direction, purpose, or intent. GRANT -Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity, or facility. INFRASTRUCTURE - Fund contributions of cash or other assets from development oriented applicants used for the City's basic system of its physical plant, (i.e., streets, water drainage, public buildings and parks). INVESTMENT REVENUE - Investment Revenue that is received as interest from the investment of funds not immediately required to meet cash disbursement obligations. JOINT POWERS AUTHORITY (J.P.A.) - A joint venture that is comprised of two or more governmental entities sharing the cost of providing a public service. LIABILITY - A claim on the assets of an entity. LINE -ITEM BUDGET - A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with the amount budgeted for each specified category. The City uses a program rather than line -item budget, although detail line -item accounts are maintained and recorded for financial reporting and control purposes. MUNICIPAL - In its broadest sense, municipal is an adjective which denotes the state and all subordinate units of government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local governments. OPERATING BUDGET - This is the portion of the budget that pertains to daily operations providing governmental services. PERSONNEL SERVICES - Costs associated with providing the staff necessary to provide the desired levels of services. Included in personnel services are both salary and benefit costs. POLICY - A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principal. PROGRAM - A grouping of activities organized to accomplish basic goals and objectives. 171 CITY OF LA QUINTA FY 2022/23 ADOPTED BUDGET GLOSSARY OF BUDGET TERMS Continued PROGRAM BUDGET - This is a budget that focuses upon the goals and objectives of an agency or jurisdiction. PROPERTY TAX - A statutory limited tax levy which may be imposed for any purpose. QUARTERLY BUDGET REPORT - This is a comprehensive report providing an update of the City's financial position. RESERVE - An Account used to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. REVENUE - Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income. RISK MANAGEMENT - This is an organized attempt to protect an organization's assets against accidental loss in the most cost-effective manner. SALES TAX - A tax on the purchase of goods. SPECIAL ASSESSMENT - A compulsory levy made against certain properties to defray part or all of the costs of a specific improvement or service deemed to primarily benefit those parties. (Special Assessments are also known as benefit fees.) SPECIAL REVENUE FUNDS - Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. SUPPLIES AND SERVICES - A general category used for clarifying expenditures for various supplies and services which are normally used within a fiscal year. TRUST AND AGENCY FUNDS - Also known as Fiduciary Fund Types, these funds are used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organizations, or other governmental agencies. USER FEES - The payment of a fee for direct receipt of a service by the party benefiting from the service. 172