Proposed Budget Document FY24 & FY25 — Cathedral City City Council, May 10, 2023 (part 1 of 2)

CITY OF CATHEDRAL CITY

CALIFORNIA
Proposed Budget
Fiscal Years 2023/2024 and 2024/2025

T A B L E O F C O N T E N T S P a g e
BUDGET MESSAGE

Budget Message ............................................................................................................................................. 5

GENERAL INFORMATION

Mission Statement/Vision/Core Values ........................................................................................................... 14 Principal Officials ............................................................................................................................................ 15 Budget Document Objectives/Considerations/Vision/Principles ……………………………………………… ... 16 Distinguished Budget Presentation Award ..................................................................................................... 17 Budget Development ...................................................................................................................................... 18 Strategic Plan Goals and Objectives ............................................................................................................... 21 Performance Measures .................................................................................................................................. 21 Long-Range Financial Planning ..................................................................................................................... 21 Fund Structure ................................................................................................................................................ 23 List of Funds:
 List of Funds by Type ......................................................................................................................... 25  List of Funds by Fund Number .......................................................................................................... 26 City of Cathedral City Organization Chart ...................................................................................................... 27 Personnel and Staffing ................................................................................................................................... 29 Department/Fund Matrix ................................................................................................................................. 36

FINANCIAL SUMMARIES

Financial Summary – All Funds – FY 2023/2024 ........................................................................................... 38 Financial Summary – All Funds – FY 2024/2025 ........................................................................................... 38 Financial Summary by Fund – All Funds ........................................................................................................ 39 Revenues and Other Sources Summary by Major Category and Fund – All Funds  FY 2021/2022 Actual ......................................................................................................................... 41  FY 2022/2023 Projected .................................................................................................................... 42  FY 2023/2024 Adopted ...................................................................................................................... 43  FY 2024/2025 Adopted ...................................................................................................................... 44 Expenditures and Other Uses Summary by Major Category and Fund – All Funds  FY 2021/2022 Actual ......................................................................................................................... 45  FY 2022/2023 Projected .................................................................................................................... 46  FY 2023/2024 Adopted ...................................................................................................................... 47  FY 2024/2025 Adopted ...................................................................................................................... 48 Operating Transfers Summary – All Funds .................................................................................................... 49

GENERAL FUND

Financial Summary – General Fund (Fund 100) ............................................................................................ 52 General Fund Revenues ................................................................................................................................ 53 General Fund Expenditures ............................................................................................................................ 65 Departmental Budgets
 Elected Of ficials .................................................................................................................................. 66  Community Or ganizations ................................................................................................................. 70 (Page numbers will be updated on the Adopted Budget Document)

T A B L E O F C O N T E N T S P a g e
GENERAL FUND (Continued)

 Legal Services ............................................................................................................... ..................... 71  City Management
 City Manager ............................................................................................................................. 72  Human Resources …………………………………………………………………………………… 77  Communicati on and Events ...................................................................................................... 79  City Clerk .................................................................................................................. ............... 93  Information Technology ............................................................................................................ 93  Economic De velopment ............................................................................................................ 81  Financial Services
 Administration ............................................................................................................... ............ 85  Risk Management ............................................................................................................. ....... 87  Finance ..................................................................................................................... ............... 91  Facilities Se rvices .................................................................................................................... 96  Development Services
 Administration .............................................................................................................. ............ 85  Planni ng ................................................................................................................................... 99  Building ..................................................................................................................... ................ 101  Code ........................................................................................................................ ................ 103  Engineering and Public Works
 Administration .............................................................................................................. ............ 105  Enginee ring .............................................................................................................................. 105  Public Maintenance ........................................................................................................... ....... 109  Parks ....................................................................................................................... ................. 111  Public Safety
 Police Department
• Administration ............................................................................................................. ... 114 • Field Services (O perations) ........................................................................................... 117 • Investigation Services .................................................................................................... 119 • Emergency Communications ......................................................................................... 121 • Animal Control Services ................................................................................................. 1 23  Fire Department
• Administration ............................................................................................................. ... 124 • Emergency Services ...................................................................................................... 1 27 • Prevent ion ...................................................................................................................... 130 • Ambulance Services ...................................................................................................... 1 32 • Emergency Manag ement ............................................................................................... 134  General Gove rnment ......................................................................................................................... 136

OTHER FUNDS

Big League Dreams Fund (Fund 431) ............................................................................................................ 138 Special Deposits Fund (Fund 711) ................................................................................................................. 139

T A B L E O F C O N T E N T S P a g e
OTHER BUDGETED FUNDS

Master Underground Plan Fund (Fund 232) .................................................................................................. 141 Traffic Safety Fund (Fund 233) ....................................................................................................................... 142 City Mitigation Fee Fund (Fund 234) .............................................................................................................. 143 Developer Fees Fund (Fund 235) .................................................................................................................. 144 Public Education and Government (PEG) Fees Fund (Fund 236) ................................................................. 145 Transportation Development Act (TDA SB 821) Fund (Fund 240) ................................................................. 146 State Gas Tax Fund (Fund 241) ..................................................................................................................... 147 Air Quality Improvement Fund (Fund 242) ..................................................................................................... 148 Measure A Fund (Fund 243) ........................................................................................................................... 149 Asset Forfeiture Program Fund (Fund 244) ................................................................................................... 150 Solid Waste Fund (Fund 246) ......................................................................................................................... 151 Police Grants Fund (Fund 247) ...................................................................................................................... 155 Road Maintenance Rehabilitation Act (RMRA) Fund (Fund 248) .................................................................. 156 Community Development Block Grant (CDBG) Fund (Fund 251) ................................................................. 15 7 Police Department Special Revenues Fund (Fund 255) ................................................................................ 158 Fire Department Special Revenues Fund (Fund 256) .................................................................................... 159 Fire Grants Fund (Fund 259) .......................................................................................................................... 160 Landscape and Lighting District Fund (Fund 261) ......................................................................................... 161 Successor to Housing Agency Fund (Fund 561) ............................................................................................ 162

CAPITAL PROJECTS FUNDS

Police and Fire Facilities Fund (Fund 321) ..................................................................................................... 164 Traffic Signalization Fund (Fund 322) ............................................................................................................. 165 Areawide Capital Projects Fund (Fund 331) .................................................................................................. 166 Assessment District 85-1 Fund (Fund 341) .................................................................................................... 167 Assessment District 86-5 Fund (Fund 344) .................................................................................................... 168 Assessment District 87-2 Fund (Fund 345) .................................................................................................... 169 Assessment District 88-3 Fund (Fund 347) .................................................................................................... 170 Assessment District 96-1 Fund (Fund 348) .................................................................................................... 171 Assessment District 2001-01 Fund (Fund 349) .............................................................................................. 172 CFD Rio Vista Fund (Fund 351) ..................................................................................................................... 173 Assessment District 2003-01 Fund (Fund 352) .............................................................................................. 174 Assessment District 2004-01 Fund (Fund 353) .............................................................................................. 175 Assessment District 2004-02 Fund (Fund 354) .............................................................................................. 176

PROPRIETARY (INTERNAL SERVICE) AND CUSTODIAL FUNDS

Proprietary Funds
 Equipment Replacem ent Fund (Fund 611) ........................................................................................ 178  Insurance Fund (Fund 612) ................................................................................................... ............ 179  Technology Fund (Fund 613) ............................................................................................................. 180  Facilities Fund (Fund 614) ................................................................................................................. 181 Custodial Funds
 Fund Descrip tions .............................................................................................................................. 182

T A B L E O F C O N T E N T S P a g e
SUCCESSOR AGENCY TO THE RDA (PRIVATE‐PURPOSE TRUST FUNDS)

Successor Agency Redevelopment Obligation Retirement Fund (Fund 530) ................................................ 184 Successor Agency 2014 & 2021 A/B/C TABs Fund (Fund 536) ..................................................................... 185 Successor Agency Administration Fund (Fund 540) ...................................................................................... 186 Successor Agency Other Fund (Fund 541) .................................................................................................... 187 Successor Agency 2007 Series A TAB Fund (Fund 550) ............................................................................... 188 Successor Agency 2007 Series C TAB Fund (Fund 552) .............................................................................. 189

PUBLIC FINANCING AUTHORITY

Public Financing Authority Fund (Fund 491) .................................................................................................. 191

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN

Capital Improvement Project (CIP) Plan – Funding Source and Descriptions ................................................ 193 Capital Improvement Project (CIP) Plan – Capital Improvement Project Detail ............................................. 199 Capital Improvement Project (CIP) Plan – Summary by Fund ....................................................................... 202

PARKS IMPROVEMENT PROJECT (PIP) PLAN

Parks Improvement Project (PIP) Plan – Descriptions ................................................................................... 208 Parks Improvement Project (PIP) Plan – Project Details ............................................................................... 213 Parks Improvement Project (PIP) Plan – Summary by Fund ......................................................................... 214

SUPPLEMENTAL INFORMATION

Community History and Profile ....................................................................................................................... 216 Financial Policies ............................................................................................................................................ 218 Debt Administration ......................................................................................................................................... 233 Legal Debt Margin .......................................................................................................................................... 235

APPENDICIES

Glossary of Acronyms ..................................................................................................................................... 241 Glossary of Terms ........................................................................................................................................... 246

COUNCIL ACTIONS

Gann Appropriations Limit .............................................................................................................................. 253 Resolutions ..................................................................................................................................................... 255

BUDGET MESSAGE
 Budget Message

BUDGET MESSAGE

HONORABLE MAYOR, MEMBERS OF THE CITY COUNCIL, AND RESIDENTS OF CATHEDRAL CITY:

After months of review and discus sions, we are pleased to present the adopted Biennial Budget for Fiscal Years
(FY) 2023/2024 and 2024/2025 for the City of Cathedral City (Operating Budget, Capital Improvement Project (CIP) Plan), and Park Improvement Project (PIP) Plan), the Su ccessor Agency to the Cathedral City Redevelopment Agency (“Successor Agency”), Cathedral City as the Housing Succ essor Agency, and the Cathedral City Public Financing Authority.

This biennial budget was developed with a primary focu s to accomplish City Council strategies and goals established in January 2023. Departments reviewed their past accomplishments and developed objectives focusing on achieving these overarching City Council goals:

 Serving the Community with Pride and Dedication
 Community Investment
 Fiscal Stability and Sustainability
 Innovation
 Safety
 Embracing, Inclusive City

FINANCIAL STATUS OVERVIEW
These past three years have proven to be challenging for the City of Cathedral City with the COVID-19 global pandemic. The City has been proactive in taking measures to mitigate possible negative economic effects by making reductions to City staffing and department operating budgets. Despite initial losses in tax revenues in certain areas, the City of Cathedral City was able to navigate through the pandemic without any major pitfalls. There continues to be stability with some modest increases in property values along with an increase in single family dwelling development, which translates into increased revenues for t he City. The City continues to tread cautiously as any future effects on the economy are still unknown.

Over the past decade, balancing the budget has been challenging for the City. Coming out of the lingering effects of the Great Recession, the City has been able to stabilize, achieve a net surplus in nine of the past 10 fiscal years with significant growth in our Fund Balance, or “savi ngs account”. During the past two fiscal years the adopted general fund budgets were adopted with projected deficits ; however, a surplus was recognized in FY 2021/2022, and we anticipate a net surplus in FY 2022/2023.

BUDGET MESSAGE

To illustrate, revenues grew from $37,178 million in FY 2015/2016 to $62.396 million in FY 2021/2022. With the economic downturn in 2007-2009, it was necessary to gener ate a stable source of revenues to ensure the City’s ability to maintain financial solvency. This stability was achieved through the support of Cathedral City residents to pass local revenues measures. From the Utility Users’ Tax (Measure L) passed in 2008 to the Transactions and Use Tax (Measure H) passed in 2010 coupled with Measure B in 2014, eliminating the Measure H tax sunset, these measures have resulted in a secure revenue source. In FY 2015/2016, the City Council pursued diversifying the City’s tax revenue source through a Cannabis Tax allowing this burgeoning business sector to establish tax revenues for dispensary, cultivation, and manufacturing businesses in the City. As a result of these Council driven and Community supported measures, the City has been able to diversify revenue sources to the levels it receives today.

FY 2023/2024 AND FY 2024/2025 BUDGET OVERVIEW
Citywide Financials
The City’s operating budget includes a variety of funding sources. The General Fund is the largest single fund and represents the City’s primary operating fund. Other funds include special revenue funds, capital projects funds, debt service funds, internal service funds, and private purpose trust funds. The total City expenditure budget for FY 2023/2024 is $147.6 million; and is $139.5 million for FY 2024/2025. The General Fund budgeted revenues for FY 2023/2024 are $67.0 million, and the budgeted expenditures are $69.6 million, resulting in a net deficit of $2.6 million. For FY 2024/2025, the General Fund budgeted revenues are $64.6 million, and the budgeted expenditures are $70.4 million, resulting in a net defic it of $5.3 million. With these projecti ons, the General Fund is projected to be $39.0 million at the start of FY 2023/2024, approximately $13 million above the 33% fund balance threshold ($22.9 million) of the FY 2024/2025 budgeted expenditures. This change in fund balance for the General Fund is primarily due to savings achieved from the budget cu ts implemented during the pandemic; however, there are increased personnel costs in the future that may present a challenge in future budget years.

$37,178 $37,896
$44,310
$51,374 $50,837
$49,693
$62,396
$50,435
$67,007 $64,600
$34,548 $37,177
$43,422
$50,673 $52,258
$56,179
$55,598
$66,362
$69,134 $70,095
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
$55,000
$60,000
$65,000
$70,000
$75,000
Revenues/Transfers In vs.

Expenditures/Transfers Out
(thousands)
Revenues/Transfers In Expenditures/Transfers Out

BUDGET MESSAGE
Citywide Staffing
Over the years and especially during the COVID-19 pandemic, labor force reductions have been in response to budget shortfalls, causing various departments to do more with less. Staffing resources have declined from a high of 238 FTEs (full-time equivalents) in FY 2007/2008 to 221 FTEs in the FY 2023/2024 budget and 223 FTEs in the FY 2024/2025 budget, resulting in a staffing decrease of 6.72% over the past 17 years. In doing so, City departments and staff will continue “working smarter, not harder” in providing high-quality services while protecting the safety of Cathedral City residents through innovation, ingenuity, and employee productivity. To that means, the City has achieved significant savings from the implementation of many facets of the enterprise-wide resource planning (ERP) system. The City is on the verge of implementing enh anced customer service capabilities by implementing an on- line customer self-service portal to better service the needs of the Cathedral City community.

FINANCIAL OPPORTUNITIES
Over the last 15 years, the periodic question from the community has been: “why does the City appear to have a never-ending budget problem?” And, more specifically, “why is there still a problem given the City has had various tax measures?” These questions are valid and are primar ily due to these two components: The City is still experiencing a recovery of core revenues, and the City is experiencing increased labor costs.

The City’s core annual revenues traditionally consist of taxes (property, sales and use, and transient occupancy), franchise fees, licenses and permits, charges for services, fines and forfeits, intergovernmental revenues, use of money and property, and miscellaneous revenues. In additi on to these core revenues, the General Fund would receive transfers in from other City funds for miscellaneous reimbursements.

Over the past 15 years, these additional tax revenue source s have allowed Cathedral City to diversify its revenue stream.

 Effective April 1, 2009, the Utility Us ers’ Tax (UUT) became effective. UUT imposed a 3% tax on the use of telecommunications, cable (video), electricity (including cogenerated), gas, and solid waste. In FY 2023/2024, UUT is projected to generate $3.7 million in annual revenues.  Effective June 2010, the Transactions and Use Tax (TUT) became effective imposing a 1% tax on all retailers doing business within the city. In FY 2023/2024, TUT is projected to generate $10.0 million in annual revenues.  During FY 2015/2016, Cannabis Tax revenues became effe ctive for licensed/operating dispensary, cultivation, and manufacturing facilities. In FY 2023/2024, Cannabis Tax is projected to generate $4.0 million in annual revenues.

Going forward, the challenge will be to balance each fisca l year’s budget on its own without dipping into General Fund reserves. To ensure long-term viability, the City needs to not only maintain, but also grow the core revenues discussed above along with the additional tax revenues, i.e., UUT, TUT and Cannabis Tax.

Economic and Business Development
As pointed out in the previous section, revenue growth has occurred in core revenues over the past 15 years, most notably sales and use taxes which are generated from taxable transactions on goods sold. Total taxable transactions reached a peak of more than $1 billion in CY 2005, and then a low of $600 million just three years later in CY 2008. Fortunately, the City ha s seen a consistent rise in taxable transactions since CY 2015 to exceed $1 billion in CY 2019. In the coming years, we strive to pursue opportunities for Cathedral City to maintain sustainable growth well into the future.

BUDGET MESSAGE

For the City to continue this growth trend, core revenue growth is accomplished not only by the economy, but also through community engagement and strong community rela tions, a goal established by the City Council that continues into the upcoming biennial budget period. This will be accompli shed through community newsletters, social media presence and the continued growth of specia l events. As the economy continues to recover from the great recession and COVID-19 pandemic, City staff, under the direction of City Council, continues to devise and implement new revenue-generating strategies in order to provide Cathedral City residents with the necessary level and highest quality services available within our current capabilities. Through the City Council-adopted goals, one of the key strategies for that growth is to continue to maintain and improve upon the infrastructure of Cathedral City.

Included in this biennial budget, is the Capital Impr ovement Project (CIP) Plan recommending significant investments in the City’s streets and road, and the introduction of a Parks Improvement Project (PIP) Plan making significant investments in the City’s parks. Both these plans provide infrastructure and recreation, not only for our existing residents and businesses that call Cathedral City home, but also assisting in attracting new residents and businesses as part of our City’s future growth, especially in the northern portions of Cathedral City.

Other key strategies adopted by the City Council are to look at ways to provide necessary infrastructure (both new and improved) and to expand the City’s footprint through growth and development opportunities; finalize the update to the City’s General Plan; refine our marketing narrati ves to appropriately define who we are; and continue the development of the downtown area. To assist in that development, the new Cathedral City Community Amphitheater venue has opened recently for City events, musical performances and arts, theatre, and cultural events. In addition, the Agua Caliente Band of Cahuilla Indians (ACBCI) has recently opened their newest and most innovative state- of-the-art Casino in downtown Cathedral City.

City Council and staff continue to enhance the transparency of ci ty government and the availability of information to the public, while ensuring the ongoing public safety co mmitment to protect our entire community. In doing so, we feel these investments will continue to attract new businesses and residents in strengthening Cathedral City.

$125,102
$112,605 $118,123
$134,343
$120,897
$160,384
$181,070
$236,774
$319,677 $328,284
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
Total Taxable Transactions
(thousands)

BUDGET MESSAGE

ACKNOWLEDGEMENTS
We would like to thank the City Council and City Manager for their leadership and overall direction of this budget.

We would also like to thank the many residents and business owners providing input and feedback to not only the City Council, but also City staff throughout the year. This has become a valuable resource we are able to tap into during the budget process. All are to be commended for committing their time to be involved in this very important process.

Finally, we would like to take this opportunity to thank all City staff who participated in developing this budget document. Preparing the budget is a demanding and time-consuming effort for all staff members. This is especially true considering the continued workloads of staff in their respective core areas of responsibility and the budgetary challenges facing the City. “Teamwork” among individuals and departments resulted in this budget document. This same “teamwork” will continue Moving Cathedral City Forward into the future.

Respectfully submitted,

Kevin Biersack
Financial Services Director

GENERAL INFORMATION
 Mission Statement/Vision/Core Values

 Principal Officials

 Budget Document Objectives

 Distinguished Budget Presentation Award

 Budget Development

 Strategic Plan Goals and Objectives

 Performance Measures

 Long-Range Financial Planning

 Fund Structure

 List of Funds:
 List of Funds by Type
 List of Funds by Fund Number

 City of Cathedral City Organization Chart

 Personnel and Staffing

 Department/Fund Matrix

MISSION STATEMENT/VISION/CORE VALUES

MISSION STATEMENT / VALUES / VISION
The City's Mission, Values, and Vision create the foundation and framework for the Strategic Plan since collectively, they articulate our purpose, core beliefs and principles guiding how we serve our community, and our aspirations for the future. They also drive the Strategic Plan Matrix of Goals, Objectives, and Actions which inform department work programs and priorities.

OUR MISSION
Moving Cathedral City Forward with Commitment, Pride, and Excellence Creating a safe, inclusive, and progressive community
Providing quality service
Valuing fairness, balance, and trust
Building partnerships
Honoring our similarities and differences
Celebrating our independent spirit

VALUES

VISION

Cathedral City is a safe, family‐oriented community that values, respects, and supports human differences and diverse perspectives. We strive to be a vibrant, progressive, enterprising, and visually attractive community.

Our diverse housing options and vibrant businesses attract residents and visitors who choose Cathedral City for its culture, arts, special events, and natural resources.

PRINCIPAL OFFICIALS

CITY COUNCIL

Council Member
District 4
Mayor 2024
District 1
Council Member
District 2
Mayor Pro Tem 2026
District 3
Council Member
District 5

Ernesto Gutierrez Rita Lamb Nancy Ross Mark Carnevale Raymond Gregory Term Expires 2026 Term Expires 2024 Term Expires 2024 Term Expires 2026 Term Expires 2026

OTHER ELECTED OFFICIALS
City Treasurer ................................................................................................................... Gregory Jackson

ADMINISTRATIVE OFFICIALS
City Manager ................................................................................................................... Charles McClendon Assistant City Manager ................................................................................................... Anne Ambrose City Attorney ................................................................................................................... Eric Vail Development Services Director ..................................................................................... Robert Rodriguez Economic Development Director ................................................................................... Stone James Engineering and Public Works Director …………………………………………………… John Corella Financial Services Director ............................................................................................ Kevin Biersack Fire Chief ......................................................................................................................... Michael Contreras Police Chief .................................................................................................................... George Crum

BUDGET DOCUMENT OBJECTIVES/CONSIDERATIONS/VISION/PRINCIPLES

MUNICIPAL BUDGET OBJECTIVES
 Provides a financial framework for City Council goals  Allocates financial resources to assist in meeting those goals  Used as a powerful planning tool for the City
 Informs the public about priorities, goals, and ant icipated capital improvement projects in the City  Defines City Council and department/division goals and objectives  Links goals with fiscal reality
 Directs staff resources and time based on financial allocation

CRITICAL BUDGET CONSIDERATIONS
 The budget is a policy document, financial plan, and operations guide for the City  The budget defines how anticipated resources w ill be distributed to address needs of the City  Fund Balance is a necessity to maintain financial solvency, it cannot be considered a luxury  Fund Balance provides not only a savings account, but also cash flow (we don’t always receive revenues prior to making expenditures, e.g., sales tax cycle)

PROVIDES THE VISION
 The budget must reflect and support City Council policies  Projected revenues are finite; policy decisions deter mine how to best utilize those finite resources  In a system of checks and balances, the budget is the primary tool for the City Council to accomplish their priorities
 The budget provides the City Council and City Management with the ability to direct staff actions by allocating finite resources

BUDGET PRINCIPLES
 Build the budget from a base of attainable revenue projections  Identify fair and accurate City expenditures
 Apply the appropriate balan ce of budget strategies

DISTINGUISHED BUDGET PRESENTATION AWARD

The Government Finance Officers As sociation of the United States and Canada (GFOA) presented the City of Cathedral City with a Distinguished Budget Presentati on Award for its biennial budget for the biennium beginning July 1, 2021. This was the City’s eighth successive award.

To receive this award, a governmental unit must publish a budget document meeting the mandatory program criteria as a policy document, as an operations guide, as a financial plan and as a communications device.

This award is valid for the two-year period only. We be lieve our current biennial budget continues to conform to program requirements, and we plan to submit this budget to the GFOA to determine its eligibility for another award.

BUDGET DEVELOPMENT

CITY BUDGET PROCESS
To achieve time and cost efficiencies over a traditional annual budget, the City of Cathedral City prepares and adopts two one-year budgets. Under this cycle, the second year does not require formal adoption by City Council.

Each year is separate and distinct. Unencumbered funds from the first year do not carry over into the second year.

The City’s 6-month budget preparation cycle began in December as the Finance Division prepared a draft budget of operating expenditures for each of the six departments (City Management, Development Services, Engineering and Public Works, Financial Services, Fire and Police) based on historical data and trends. The Financial Services department distributed the budget calendar, instructions, forms, and budget worksheets to each department in January. Individual departments are then directly responsible for review ing the draft operating budgets and proposing any adjustments. The Development Services D epartment, Engineering and Public Works Department, Fire Department and Police Department coordinate their departmental facilities and vehicle replacement requests and provide to the Financial Services Department. In addition, the Finance staff incorporated the Engineering and Public Works Department capital improvement project requests.

Departments submitted their revised budget worksheets and supplemental data to the Financial Services in February. Based on departmental feedback, the Financial Services compiled the returned data and calculated the total expenditures requested, in addition to the estimated revenues and projected fund balances. The City Manager then held individual budget meetings with the various depa rtment heads. Based on the results of those meetings, the Financial Services updated the preliminary budget workbook. In March, the Financial Services Director and City Management discussed and reviewed the preliminary budget workbook prior to disseminating it to City Council for review. Once distributed, City Council members were asked to provide questions, comments, and recommendations by the end of March. During April, the Financial Services Director reviewed and presented the proposed budget to City Council during two public study sessions – the fi rst session being dedicated to the General Fund and the second to the special revenue funds, proprietary funds, the Capital Improvement Project (CIP) Plan and the Parks Improvement Project (PIP) Plan.

With budget adoption, staff will publish the adopted budget document and integrate t he budgetary data into the City’s accounting system. Financial Services will then submit the adopted budget document to the GFOA budget awards program. The City has received the GFOA budget award for the last eight budget cycles and is strives for a successful 9
th submission.

BALANCED BUDGET
The City of Cathedral City defines a balanced budget as the total of budgeted revenues (including transfers in), to equal budgeted expenditures (including transfers out). and, if required, using fund balance to make up any difference.

BUDGET AMENDMENTS
Supplemental appropriations, when required during the fiscal year, require approval by the City Council. The Financial Services Director is authorized to adjust appropriations between each department or activity provided the total appropriations for each department or activity do not exceed the amounts approved in the budget resolution, or any amending resolutions, for the entire fund. Based on City Council approved actions, adjustments to funds are made on at least a quarterly basis. Transfers of cash or unappropriated fund balance from one fund to another can be made with the Financial Services Director’s approval.

BUDGET DEVELOPMENT

BASIS OF BUDGETING AND ACCOUNTING
The City uses the modified accrual basis of accounti ng in budgeting governmental funds. This means obligations of the City, including outstanding purchase orders, are budgeted as expenditures. Revenues are recognized when they are both measurable and available to fund current expenditures. Estimated payouts during each budget year for compensated absences exceeding the maximum accru ed leave allowable are included in the governmental funds budget. The modified accrual basis of accounting is also used for governmental funds reported in the annual audited financial statements.

The City uses the accrual basis of accounting in budget ing proprietary (internal service) funds and includes depreciation, but excludes capital outlay and debt payments, if any. Revenues are recorded when earned, whether cash is received at the time or not. In similar fashion, expenses are recorded when goods and services have been received, whether cash disbursements are made at the time or not. The accrual basis of accounting is also used for proprietary funds reported in the annual audited financial statements.

At the close of a fiscal year, outstanding operating budget purchase commitments for goods and services will not be carried forward into the next fiscal year. Budgets for the Capital Improvement Project (CIP) Plan and the Parks Improvement Project (PIP) Plan are authorized for the durati on of the project. Therefor e, authorizations for CIP projects and unfulfilled capital improvement purchasing comm itments at the end of a fi scal year are automatically carried forward to the next fiscal year.

BUDGET CALENDAR
The following are the key dates in the current budget process.

 January 25, 2023 – Study Session briefing on biennial budget overview and timeline  January 27, 2023 – Budget calendar, instructions, fo rms, and draft budget worksheets distributed to each department for review/comments related to their FY 2023/2024 and FY 2024/2025  January 27, 2023 – Department narratives to inclu de descriptions, goals, objectives, and accomplishments sent to departments for their review and update
 January 28, 2023 – Strategic Planning and Goal Planning  February 3, 2023 – Preliminary Five-Year Capital Improvement Project (CIP) Plan submitted to the Engineering Division for review
 February 14, 2023 – Meeting with Engineer ing staff to discuss Five-Year CIP Plan  February 17, 2023 – Budget worksheets, with propos ed adjustments returned to Finance Division  February 17, 2023 – Updated department descriptions, goals, objectives, and accomplishments returned to the Finance Division
 March 10, 2023 – City Management completes budget workbook review  March 17, 2023 – City Council receives budget workbook reflecting line item details for all departments and projected revenues and expenditures for FY 2023/2024 and FY 2024/2025  March 31, 2023 – City Council budget workbook ques tions due to the Finance Services department  April 12, 2023 – In Study Session, City Council hol ds initial discussions of the budget workbook for FY 2023/2024 and FY 2024/2025 with emphasis on the General Fund. This meeting includes specific time and associated discussion for public comments and council consideration  April 26, 2023 – In Study Session, City Council continues discussion of the budget workbook for FY 2023/2024 and FY 2024/2025 with emphasis on special reve nue funds, proprietary funds, the Capital Improvement Project (CIP) Plan and the Parks Improv ement Project (PIP) Plan. This meeting includes specific time and associated discussion for public comments and council consideration  May 10, 2023 – City Council approves the proposed biennial budget and Five-Year Plans for FY 2023/2024 and FY 2024/2025

BUDGET DEVELOPMENT

 May 24, 2023 – City Council approves the adopted bi ennial budget and Five-Year Plans for FY 2023/2024 and FY 2024/2025

Additionally, the following Special Council Budget Sessions were held in the current budget process.

 February 15, 2023 – City Council holds a meeting for a staff review of the City Management Department and divisions
 March 1, 2023 – City Council holds a meeting for a staffing review of Development Services Department and divisions and Assistant City Manager/Information Technology and Economic Development initiatives  March 15, 2023 – City Council holds a meeting for a staffing review of the Engineering and Public Works Department and divisions
 March 29, 2023 – City Council holds a meeting for a staffing review of the Police Department and divisions  April 5, 2023 – City Council holds a meeting for a st affing review of the Fire Department and divisions  April 19, 2023 – City Council holds a meeting for staf fing review of the Financial Services Department and divisions

STRATEGIC PLAN GOALS AND OBJECTIVES

Five-Year Strategic Plan
The City’s recently approved Five-Year Strategic Plan is an additional pol icy document guiding and informing the FY 2023/2024 and 2024/2025 Biennial Budget. The Strat egic Plan expands beyond previous goal setting performed by the City since, in addition to annual goals, it also identifies longer range priorities.

The Strategic Plan is an important planning document helping organizations maintain focus on the future in addition to addressing current issues and needs. As Cathedral City continues to grow and the complexities of providing public services continue to expand and evolve, prepar ing and positioning the organization to adapt, change, and improve becomes critically important to continue to create public value for our community.

The Government Finance Officers Association (GFOA) recommends government entities create strategic plans to provide a long-term perspective for service delivery and budgeting. The importance of strategic planning is positioning the City to adapt and influence the City’s future rather than simply reacting to what the future brings the City.

The City’s Mission, Values, and Vision create the foundation and framewor k for the Strategic Plan since collectively, they articulate our purpose, core beliefs and principles guiding how we serve our community, and our aspirations for the future. They also drive the organizations’ Goals and Objectives which inform work programs and priorities which are funded through this budget document.

STRATEGIC PLAN GOALS AND OBJECTIVES

STRATEGIC PLAN GOALS AND OBJECTIVES
Goals and ObjecƟves idenƟfy key focus areas and strategies to achieve our vision, and which support and are aligned with our Mission and Values. They also represent aspiraƟons for our community and will be used to guide and inform department work programs and prioriƟes.

Goal A ‐ SERVE THE COMMUNITY WITH PRIDE AND DEDICATION
Objective: Through diversity, equity, and inclusion driven employee programs and experiences, Cathedral City is the employer of choice with a workforce that is engaged, motivated, and respected public stewards.

Goal B ‐ COMMUNITY INVESTMENT
Objective: Cathedral City roads, gateways, public spaces, and other infrastructureare well planned, designed, constructed, and maintained.

Goal C ‐ FISCAL STABILITY AND SUSTAINABILITY
Objective: Cathedral City has economically prospered by facilitating the investment of private dollars in high quality development which benefits the community. We remain financially solvent by instituting prudent fiscal policies and transparent financial practices.

Goal D – INNOVATION
Objective: Cathedral City continually focusses on improving service delivery and customer experiences by successfully leveraging technology and creative initiatives to improve public services, public safety, and stimulate economic growth.

Goal E ‐ SAFETY
Objective: Cathedral City is safe for all who live, work, visit, and play in our community.

Goal F ‐ EMBRACING, INCLUSIVE COMMUNITY
Objective: Cathedral City is valued and respected as a community that welcomes and embraces diversity, has an abundance of high quality and affordable housing options and vibrant businesses. Our neighborhoods are attractive, well‐maintained, and issues surrounding homelessness have been compassionately addressed with thoughtful, coordinated, and collaborative programs.

PERFORMANCE MEASURES

Performance measures assess the effectiveness and effi ciencies of the City’s departments and divisions. They allow City staff to measure how to better achieve the stra tegic goals the City Council sets in their Annual Goal Planning Session. Through the evaluation and/or outcome of certain functions carried out within the departments, results can be seen and how those results are connected to achieving the City Council’s strategic goals.

Performance measures are now a mandatory criterion under the GFOA Distinguished Budget Presentation Award Program. As such, the City of Cathedral City has included various performance measures in our Budget Document.

City Management in collaboration with the Financial Serv ices Department worked directly with the various departments to identify, evaluate, and provide performance measures based on appropriate measures needed to communicate goals and objectives for near and far-reachi ng future goals. During the analysis stage, department discussions focused around the following 10 GFOA steps for identifying appropriate performance measures:

1. Know your audience. Measures communicate perform ance, but not all measures are appropriate for all audiences. Before identifying measures, think about what your intended audience wants to know.

Department heads, elected oﬃcials, and citizens all have diﬀerent needs.

2. Consult with subject matter experts. Finance sta ﬀ should never identify measures without input and collaboration from subject matter experts and program sta ﬀ in operating departments. Talk to the sta ﬀ members who are involved in performing services to ﬁnd what would add value.

3. Identify the outcomes. Identify the purpose or goal of the programs and services your government is providing.

4. Identify the service level. Descri be what your government does to produce quality outcomes and think about how services can be performed (timeliness, error free , frequency, superior quality, etc.). Think about how your customers (be they citizens or employees) think about the service level being provided.

5. List factors that can influence outcomes. A variety of factors can inﬂuence outcomes. Be clear about which ones (internal or external) could inﬂuence the outcome or service level. If necessary, use tools like a factor map to diagram them.

6. Select appropriate measures. Select measures that will help your audience understand the situation. This can be more than one measure and can relate to fact ors that are or are not controlled by government programs.

7. Define your measures. Be explicit about what y ou are measuring and how to collect information and be consistent.

8. Determine the frequency of measurement. Identify how often you will collect and report data. Also, specify who will be responsible for collecting, storing, and sharing data.

9. Consider how you will use data you collect. Think through how the data will be used—for example, who will have access to this information? What decisions or processes does the data support?

10. Evaluate the usefulness of the data. After a set period, evaluate whether the performance measure is useful information. If not, consider tweaking your approach or stop collecting that data in favor of a more useful measure.

Performance measures can be found within each respecti ve departments budget. In upcoming cycles, we will continue to add additional Performance measures as we identify and track new data points to measure the City’s strategic goals.

LONG-RANGE FINANCIAL PLANNING

GENERAL FUND
The City of Cathedral City’s Financial Services Director briefs City Council as to the General Fund’s current fiscal year financial status at least twice/year, based on mid-year (December) and end of year (June) financial data. At the same time, a five-year forecast beyond the current fiscal year is also presented. This allows the City Council to make decisions conducive with the fund balance policy. In addition, the City Council receives a bi-monthly status throughout the fiscal year of actual “cash” revenues received and expenditures made.

To be prepared for any future economic downturns, the City revised its fund balance policy in September 2014. The revised policy states that of the ava ilable fund balance, the City strives to assign a minimum of 33% of budgeted expenditures (including transfers out) for cash flow reserves, economic uncertainties, and budget-related reserves, with a goal of achieving a 50% balance.

The table below shows the current revenues, expenditures, and fund balance projections beyond the current budget periods. As shown, the City will ex ceed its minimum fund balance policy of 33% in FY 2023/2024 through FY 2025/2026. Starting with FY 2026/2027, the City may fall below the 33% minimum Fund Balance level. Current estimates anticipate a 4% growth in FY 2025/2026 re venues and a corresponding 3% growth in FY 2025/2026 expenditures over the next three years and into the future. During the next two budget years, the remaining Federal COVID-19 relief funding will be used to offset lost rev enues and unexpected expenditures. The City expects to close the upcoming gap between expenditures and revenues and will strive to maintain a fund balance minimum of 33%.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 2024/2025
Adopted
FY 2025/2026
Projected
FY 2026/2027
Projected
FY 2027/2028
Projected
BEGINNING BALANCE 30,828,252 37,259,619 39,053,019 36,380,967 30,556,299 25,202,898 20,360,742 Revenues and Other Sources 62,029,436 68,156,314 67,007,499 64,600,726 67,184,755 69,872,145 72,667,031 E xpenditures and Other Uses 55,598,069 66,362,914 69,679,551 70,425,394 72,538,156 74,714,300 76,955,730 Net increase (decrease) 6,431,367 1,793,400 -2,672,052 -5,824,668 -5,353,401 -4,842,155 -4,288,699 ENDING BALANCE 37,259,619 39,053,019 36,380,967 30,556,299 25,202,898 20,360,742 16,072,044 33% Fund Balance Reserve Policy 18,347,363 21,899,762 22,994,252 23,240,380 23,937,591 24,655,719 25,395,391 Available General Fund Balance 18,912,256 17,153,257 13,386,715 7,315,919 1,265,307 -4,294,977 -9,323,347 50% Target Fund Balance Policy 27,799,035 33,181,457 34,839,776 35,212,697 36,269,078 37,357,150 38,477,865 Available General Fund Balance 9,460,584 5,871,562 1,541,191 -4,656,398 -11,066,180 -16,996,408 -22,405,821 GENERAL FUND (FUND 100) FORECAST

LONG-RANGE FINANCIAL PLANNING

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN
The Five-Year Capital Improvement Project (CIP) Plan is another integral part of t he City’s long-range financial planning. The City currently has iden tified 17 current/active projects to be completed in the upcoming biennial budget for FY 2023/2024 and FY 2024/2025, 27 new projects planned to begin during the upcoming five-year plan, and 3 unfunded projects.

The planning process for the CIP Plan begins with the Finance Division gathering data on existing projects, potential funding for new projects, and identifying unfunded projec ts. Subsequently, Finance coordinates with Engineering staff to develop a preliminary plan to be submitted for Engineering review and comment. Meeting(s) and various forms of coordination occur to refine and provide detail in developing and finalizing a draft plan for City Council review and concurrence. A final CIP Plan is then presented with the Proposed Budget, and if there are no changes, will be included in the Final Proposed Budget for City Council approval of the Adopted Budget.

Significant nonrecurring capital expenditures shown in the CIP Plan for the next two-year budget period include the Dream Homes Park ($2,588,533 in FY 2023/2024 and $5,177,106 in FY 2024/2025) which sits on 7.75 acres and includes various leisure activities and walking paths. The completion of HSIP 9 – Varner/Date Palm Drive Safety Improvements ($895,200 in FY 2023/2024) which will provide for pedestrian sa fety improvements at Date Palm Drive and Varner Road, and HSIP 10 – Ramon and Avenida La Paloma will provide pedestrian safety improvements.

The Widening and undergrounding of ut ilities on East Palm Canyon ($80, 000 in FY 2023/2024 and $1,500,000 in FY 2024/2025).

There are no significant operating expenditures expected during the next two-year budget period for capital projects included in the CIP Plan.

FUND STRUCTURE

The City of Cathedral City’s accounting system (financial backbone) is maintained on a fund basis, in accordance with governmental accounting standards. Each of the City’s funds is considered a separate accounting entity with a self-balancing set of accounts recording assets, liab ilities, fund equity, revenues, and expenditures. Funds are established and segregated with the purpose of recordi ng specific programs or attaining certain objectives in accordance with special regulations, re strictions, or limitations. Funds are classified into one of three categories :
governmental (general, special revenue, debt service and capital projects), proprietary (internal service and enterprise), and fiduciary (trust and agency). Each of these categories is described in greater detail in the following sections.

Budgets are legally adopted for the following funds: G eneral Fund (Fund 100), Big League Dreams (Fund 431), certain special revenue funds as identified in the List of Funds, internal service f unds, and private purpose trust funds on a basis consistent with Generally Accepted Accounting Principles (GAAP).

Fund budgets are not adopted for the Public Financing Authority or the debt service funds, which account for bond proceeds and associated annual debt service. Effectiv e budgetary control is alternately achieved through bond indenture provisions. In addition, fund budgets are not initially adopted for capital projects; however, the associated expenditures are identified in the CIP Plan and the PIP Plan for the project lifecycle. Once the capital project is authorized by City Council, it is then budgeted for the dur ation of the project. Although not formally appropriated, planned expenditures in the debt service funds are included in the budget document for informational purposes.

Custodial funds have no equity, assets are equal to liabilities, and do not include revenues and expenditures for general operations of the City. Therefore, budgets are not adopted for these funds.

GOVERNMENTAL FUNDS
Governmental funds are used to account for most, if not all, of a government’s tax-supported activities. The general fund, special revenue funds, capital projects funds and debt service funds are considered governmental funds.

Governmental funds report activities based on near-term inflows and outflows of financial or spendable resources (current financial resources measurement focus) and use the modified accrual basis of accounting.

The GENERAL FUND is the main operating fund of the City and is used to account for all the general revenues of the City not specifically levied or collected in other City funds, and for the expenditures related to the rendering of general services by the City. The General Fund is used to account for all resources not required to be accounted for in another fund.

SPECIAL REVENUE FUNDS are used to account for the revenue receiv ed from specific taxes or other specific revenue sources restricted or committed to expenditure for specified purposes other than for debt service or major capital projects.

CAPITAL PROJECTS FUNDS are used to account for, and report fi nancial resources restri cted, committed, or assigned to expenditure for capital outla ys, including the acquisition or constr uction of capital facilities and other capital assets.

DEBT SERVICE FUNDS are used to account for, and report financial resources restricted, committed, or assigned to expenditure for principal and interest.

FUND STRUCTURE

PROPRIETARY (INTERNAL SERVICE) FUNDS
Proprietary funds are used to account for a government’s business-type activities. As such, proprietary funds report activities in a similar means as those of private sector businesses (economic resources measurement focus) and use the same Generally Accepted Accounting Principles as those businesses. Internal service and Enterprise funds are considered proprietary funds.

INTERNAL SERVICE FUNDS are used to report any activity providing goods or services to other funds or departments of the City on a cost-reimbursement basis.

ENTERPRISE FUNDS may be used to report any activity for which a fee is charged to external users for goods or services. Most California cities have one or more enterpri se funds accounting for activities such as an airport, hospital, harbor, etc. Since these types of services were already available in the Coachella Valley (CV) before the City was incorporated, the City of Cathedral City has no such funds. Enterprise fund operations usually provide significant financial assistance to a city’s operations. The lack of this revenue source is one reason why the City faces revenue challenges.

FIDUCIARY FUNDS
Fiduciary funds are used to account for assets held by the City acting in a fiduciary capacity for other entities. Such funds are operated to carry out the specific actions of agreements, ordinances and other governing regulations and cannot be used to support the City’s own programs. Ther e are four types of sub-f unds: pension trust funds; investment trust funds; private-purpos e trust funds; and custodial funds. The City of Cathedral City uses private- purpose trust funds and custodial funds.

PRIVATE-PURPOSE TRUST FUNDS are used to account for and report other trust arrangements under which revenues benefit individuals, private organizations, or other governments. Activity related to the Successor Agency to the Former RDA is reported in these funds.

CUSTODIAL FUNDS are used to account for assets held by the City as an agent for individuals, principal organizations, other governments, and/or funds. The City’s role is limited to such things as collecting and remitting funds for a third party.

LIST OF FUNDS

NO. FUND NAM E TYPE NO. FUND NAM E TYPE
100 General Fund* GENERAL 448 Assessment District 96-1 FIDUCIARY 1 431 Big League Dreams GENERAL 449 Assessment District 2001-01 FIDUCIARY 1 711 Special Deposits GENERAL 451 Rio Vista Community Facilities District FIDUCIARY 1 452 Assessment District 2003-01 FIDUCIARY 1
232 Master Underground Plan SPEC REV 453 Assessment District 2004-01 FIDUCIARY 1 233 Traffic Safety SPEC REV 454 Assessment District 2004-02 FIDUCIARY 1 234 City Mitigation Fee SPEC REV
235 Developer Fees SPEC REV
236 Public Education Government (PEG) Fees SPEC REV PUBLIC FINANCING AUTHORITY 240 TDA SB 821 SPEC REV 491 Public Financing Authority DEBT SVC 241 State Gas Tax SPEC REV
242 Air Quality Improvement SPEC REV SUCCESSOR AGENCY TO THE RDA 243 Measure A SPEC REV 530 Redevelopment Obligation Retirement FIDUCIARY 2 244 Asset Forfeiture Program SPEC REV 536 Successor Agency 2014 & 2021 A/B/C TABs FIDUCIARY 2 246 Solid Waste SPEC REV 540 Successor Agency Administration FIDUCIARY 2 247 Police Grants SPEC REV 541 Successor Agency Other FIDUCIARY 2 248 Road Maintenance and Rehabilitation Account SPEC REV 550 Successor Agency 2007 Series A TAB FIDUCIARY 2 251 Community Development Block Grant SPEC REV 552 Successor Agency 2007 Series C TAB FIDUCIARY 2 255 Police Department Special Revenues SPEC REV
256 Fire Department Special Revenues SPEC REV
259 Fire Grants SPEC REV PROPRIETARY
261 Landscape and Lighting District SPEC REV 611 Equipment Replacement PROPRIETARY 561 Successor Housing Agency SPEC REV 612 Insurance PROPRIETARY 613 Technology PROPRIETARY
321 Police and Fire Facilities CAP PROJ 614 Facilities PROPRIETARY 322 Traffic Signalization CAP PROJ
331 Areawide Capital Projects CAP PROJ
341 Assessment District 85-1 CAP PROJ
344 Assessment District 86-5 CAP PROJ
345 Assessment District 87-2 CAP PROJ
347 Assessment District 88-3 CAP PROJ
348 Assessment District 96-1 CAP PROJ
349 Assessment District 2001-01 CAP PROJ LEGEND
351 CFD Rio Vista CAP PROJ Appropriated funds
352 Assessment District 2003-01 CAP PROJ * Major fund
353 Assessment District 2004-01 CAP PROJ
1 Agency Fund
354 Assessment District 2004-02 CAP PROJ 2 Private Purpose Trust Fund

LIST OF FUNDS BY TYPE

LIST OF FUNDS

NO. FUND NAM E TYPE NO. FUND NAM E TYPE
100 General Fund* GENERAL 451 Rio Vista Community Facilities District FIDUCIARY 1 232 Master Underground Plan SPEC REV 452 Assessment District 2003-01 FIDUCIARY 1 233 Traffic Safety SPEC REV 453 Assessment District 2004-01 FIDUCIARY 1 234 City Mitigation Fee SPEC REV 454 Assessment District 2004-02 FIDUCIARY 1 235 Developer Fees SPEC REV 491 Public Financing Authority DEBT SVC 236 Public Education Government (PEG) Fees SPEC REV 530 Redevelopment Obligation Retirement FIDUCIARY 2 240 TDA SB 821 SPEC REV 536 Successor Agency 2014 & 2021 A/B/C TABs FIDUCIARY 2 241 State Gas Tax SPEC REV 540 Successor Agency Administration FIDUCIARY 2 242 Air Quality Improvement SPEC REV 541 Successor Agency Other FIDUCIARY 2 243 Measure A SPEC REV 550 Successor Agency 2007 Series A TAB FIDUCIARY 2 244 Asset Forfeiture Program SPEC REV 552 Successor Agency 2007 Series C TAB FIDUCIARY 2 246 Solid Waste SPEC REV 561 Successor Housing Agency SPEC REV 247 Police Grants SPEC REV 611 Equipment Replacement INTER SVC 248 Road Maintenance and Rehabilitation Account SPEC REV 612 Insurance INTER SVC 251 Community Development Block Grant SPEC REV 613 Technology INTER SVC 255 Police Department Special Revenues SPEC REV 614 Facilities INTER SVC 256 Fire Department Special Revenues SPEC REV 711 Special Deposits GENERAL 259 Fire Grants SPEC REV
261 Landscape and Lighting District SPEC REV
321 Police and Fire Facilities CAP PROJ
322 Traffic Signalization CAP PROJ
331 Areawide Capital Projects CAP PROJ
341 Assessment District 85-1 CAP PROJ
344 Assessment District 86-5 CAP PROJ
345 Assessment District 87-2 CAP PROJ
347 Assessment District 88-3 CAP PROJ
348 Assessment District 96-1 CAP PROJ
349 Assessment District 2001-01 CAP PROJ
351 CFD Rio Vista CAP PROJ
352 Assessment District 2003-01 CAP PROJ LEGEND
353 Assessment District 2004-01 CAP PROJ Appropriated funds 354 Assessment District 2004-02 CAP PROJ * Major fund
431 Big League Dreams GENERAL
1 Agency Fund
448 Assessment District 96-1 FIDUCIARY 1 2 Private Purpose Trust Fund 449 Assessment District 2001-01 FIDUCIARY 1

LIST OF FUNDS BY FUND NUM BER

CITY OF CATHEDRAL CITY ORGANIZATION CHART

PERSONNEL AND STAFFING

PERSONAL AND STAFFING CHANGES BY DEPARTMENT/DIVISION

DEPARTMENT/DIVISION/JOB TITLE
FY 2021/2022
Final
Positions
FY 2022/2023
Final
Positions
FY 2023/2024
Adopted
Positions
FY 2023/2024
Position
Changes
FY 2024/2025
Adopted
Positions
FY 2024/2025
Position
Changes

ELECTED OFFICIALS
CITY TREASURER 1.00 1.00 1.00 0.00 1.00 0.00
COUNCIL MEMBER 5.00 5.00 5.00 0.00 5.00 0.00
ELECTED OFFICIALS TOTALS 6.00 6.00 6.00 0.00 6.00 0.00

CITY MANAGEMENT

CITY MANAGER
ASSISTANT CITY MANAGER 1.00 1.00 1.00 0.00 1.00 0.00
CITY MANAGER 1.00 1.00 1.00 0.00 1.00 0.00
CITY MANGER TOTAL 2.00 2.00 2.00 0.00 2.00 0.00

HUMAN RESOURCES
HUMAN RESOURCES ASSISTANT 0.00 0.50 0.50 0.00 0.50 0.00 HUMAN RESOURCES MANAGER 1.00 1.00 1.00 0.00 1.00 0.00
HUMAN RESOURCES SPECIALIST 2.00 2.00 2.00 0.00 2.00 0.00 HUMAN RESOURCES TOTAL 3.00 3.50 3.50 0.00 3.50 0.00

COMMUNICATION AND EVENTS
COMMUNICATIONS AND EVENTS MANAGER 1.00 1.00 1.00 0.00 1.00 0.00 EVENTS COORDINATOR 0.00 1.00 1.00 0.00 1.00 0.00
WEBMASTER AND GRAPHIC DESIGNER 1.00 1.00 1.00 0.00 1.00 0.00 COMMUNICATION AND EVENTS TOTAL 2.00 3.00 3.00 0.00 3.00 0.00

CITY CLERK
ADMINISTRATIVE ASSISTANT I 1.00 1.00 1.00 0.00 1.00 0.00 CITY CLERK 1.00 1.00 1.00 0.00 1.00 0.00
CITY CLERK TOTAL 2.00 2.00 2.00 0.00 2.00 0.00

ECONOMIC DEVELOPMENT
ANALYST II 0.00 0.00 0.00 0.00 1.00 1.00

ECONOMIC DEVELOPMENT MANAGE
R 1.00 1.00 1.00 0.00 1.00 0.00
ECONOMIC DEVELOPMENT TOTAL 1.00 1.00 1.00 0.00 2.00 1.00

INFORMATION TECHNOLOGY
CHIEF TECHNOLOGY OFFICER 1.00 1.00 1.00 0.00 1.00 0.00
ENTERPRISE APPLICATIONS ENGINEER 1.00 1.00 1.00 0.00 1.00 0.00 GIS ENGINEER 1.00 1.00 1.00 0.00 1.00 0.00
SENIOR NETWORK ENGINEER 1.00 1.00 1.00 0.00 1.00 0.00
SYSTEM ADMIN/ENGINEER 0.00 1.00 1.00 0.00 1.00 0.00
INFORMATION TECHNOLOGY TOTAL 4.00 5.00 5.00 0.00 5.00 0.00 CITY MANAGEMENT TOTAL 14.00 16.50 16.50 0.00 17.50 1.00

FINANCIA L SERVICES

ADMINISTRATION
DIRECTOR OF FINANCIAL SERVICES 0.00 0.00 1.00 1.00 1.00 0.00 DIRECTOR OF ADMINISTRATIVE SERVICES 1.00 1.00 0.00 -1.00 0.00 0.00 GRANTS MANAGER 0.00 0.00 1.00 1.00 1.00 0.00
ADMINISTRATIVE ASSISTANT 0.80 0.80 0.50 -0.30 0.50 0.00 FINANCIAL SERVICES TOTAL 1.80 1.80 2.50 0.70 2.50 0.00

FINANCE
ACCOUNTANT II 2.00 2.00 2.00 0.00 2.00 0.00
ANALYST I 1.00 2.00 2.00 0.00 2.00 0.00
ANALYST II 2.00 2.00 2.00 0.00 2.00 0.00
DEPUTY DIRECTOR OF FINANCE 1.00 1.00 1.00 0.00 1.00 0.00 FISCAL OFFICER 1.00 1.00 1.00 0.00 1.00 0.00
INTERN 0.50 0.00 0.00 0.00 0.00 0.00
LICENSING OFFICER 1.00 1.00 1.00 0.00 1.00 0.00
OFFICE ASSISTANT I 0.00 1.00 1.00 0.00 1.00 0.00
PART TIME OFFICE ASSISTANT 2.00 0.50 0.50 0.00 0.50 0.00 PAYROLL COORDINATOR 1.00 1.00 1.00 0.00 1.00 0.00
FINANCE TOTAL 11.50 11.50 11.50 0.00 11.50 0.00

FACILITIES
ASSISTANT FACILITIES MAINTENANCE SUPERVISOR 1.00 1.00 1.00 0.00 1.00 0.00 FACILITIES MAINTENANCE WORKER II 1.00 1.00 1.00 0.00 1.00 0.00 FACILITIES MANAGER 1.00 1.00 1.00 0.00 1.00 0.00
FACILITIES TOTAL 3.00 3.00 3.00 0.00 3.00 0.00

HOUSING
ADMINISTRATIVE ASSISTANT 0.20 0.20 0.50 0.30 0.50 0.00
HOUSING TOTAL 0.20 0.20 0.50 0.30 0.50 0.00
FINANCIAL SERVICES TOTAL 16.50 16.50 17.50 1.00 17.50 0.00

PERSONNEL AND STAFFING

PERSONAL AND STAFFING CHANGES BY DEPARTMENT/DIVISION

DEPA RTMENT/DIVISION/JOB TITLE
FY 2021/2022
Final
Positions
FY 2022/2023
Final
Positions
FY 2023/2024
Adopted
Positions
FY 2023/2024
Position
Changes
FY 2024/2025
Adopted
Positions
FY 2024/2025
Position
Changes

DEVELOPMENT SERVICES DEPA RTMENT

ADMINISTRATION
DIRECTOR OF DEVELOPMENT SERVICES 0.00 1.00 1.00 0.00 1.00 0.00 DEVELOPMENT SERVICES TOTAL 0.00 1.00 1.00 0.00 1.00 0.00

PLANNING
ASSISTANT PLANNER 1.00 1.00 1.00 0.00 1.00 0.00
ASSOCIATE PLANNER 2.00 2.00 2.00 0.00 2.00 0.00
DEPUTY DIRECTOR OF DEVELOPMENT SERVICES 0.00 1.00 1.00 0.00 1.00 0.00 DIRECTOR OF PLANNING/BUILDING 1.00 0.00 0.00 0.00 0.00 0.00 OFFICE ASSISTANT I 1.00 0.00 0.00 0.00 0.00 0.00
PLANNING ASSISTANT 0.00 1.00 1.00 0.00 1.00 0.00
PLANNING TOTAL 5.00 5.00 5.00 0.00 5.00 0.00

BUILDING
ADMINISTRATIVE ASSISTANT I 0.00 1.00 1.00 0.00 1.00 0.00 BUILDING INSPECTOR I 0.00 1.00 1.00 0.00 1.00 0.00
BUILDING INSPECTOR II 1.00 0.00 0.00 0.00 0.00 0.00
CHIEF BUILDING OFFICIAL 0.00 1.00 1.00 0.00 1.00 0.00
OFFICE ASSISTANT I 1.00 1.00 1.00 0.00 1.00 0.00
PERMIT TECHNICIAN I 1.00 3.00 3.00 0.00 3.00 0.00
PERMIT TECHNICIAN II 2.00 0.00 0.00 0.00 0.00 0.00
PLANS EXAMINER 0.00 1.00 1.00 0.00 1.00 0.00

SENIOR BUILDING INSPECTO
R 1.00 0.00 0.00 0.00 0.00 0.00
BUILDING TOTAL 6.00 8.00 8.00 0.00 8.00 0.00
CODE
ADMINISTRATIVE ASSISTANT II 1.00 1.00 1.00 0.00 1.00 0.00 ADMINISTRATIVE ASSISTANT II 1.00 0.00 0.00 0.00 0.00 0.00 ANALYST I 0.00 1.00 1.00 0.00 1.00 0.00

CODE COMPLIANCE MANAGE
R 1.00 1.00 1.00 0.00 1.00 0.00
CODE COMPLIANCE OFFICER I 1.00 3.00 3.00 0.00 3.00 0.00 CODE COMPLIANCE OFFICER II 3.00 3.00 3.00 0.00 3.00 0.00 OFFICE ASSISTANT I 0.00 1.00 1.00 0.00 1.00 0.00
CODE TOTAL 7.00 10.00 10.00 0.00 10.00 0.00
DEVELOPMENT SERVICES DEPARTMENT TOTAL 18.00 24.00 24.00 0.00 24.00 0.00

ENGINEERING A ND PUBLIC WORKS

ENGINEERING
ADMINISTRATIVE ASSISTANT I 0.00 1.00 1.00 0.00 1.00 0.00 ANALYST II 0.00 0.50 0.50 0.00 0.50 0.00
ASSISTANT CIVIL ENGINEER 0.50 1.50 1.20 -0.30 1.20 0.00 ASSOCIATE ENGINEER 1.00 0.00 0.00 0.00 0.00 0.00
CITY ENGINEER 0.00 1.00 0.40 -0.60 0.40 0.00
DEVELOPMENT PROJECT MANAGER 0.50 0.50 0.40 -0.10 0.40 0.00 DIRECTOR OF ENGINEERING PUBLIC WORKS 0.50 0.50 0.75 0.25 0.75 0.00 ENGINEERING TECHNICIAN I 1.00 1.00 1.00 0.00 1.00 0.00
ENGINEERING TECHNICIAN II 0.00 1.00 1.00 0.00 1.00 0.00

LAND DEVELOPMENT ENGINEE
R 0.00 1.00 1.00 0.00 1.00 0.00
PROGRAM MANAGER 0.25 0.00 0.00 0.00 0.00 0.00
ENGINEERING TOTAL 3.75 8.00 7.25 -0.75 7.25 0.00

PUBLIC WORKS (PUBLIC MAINTENANCE)
ENVIRONMENTAL CONSERVATION MANAGER 0.00 0.00 0.10 0.10 0.10 0.00 FLEET & EQUIPMENT MAINTENANCE COORDINATOR 0.50 0.50 0.75 0.25 0.75 0.00 PUBLIC WORKS SUPERVISOR 0.50 0.50 0.25 -0.25 0.25 0.00
PUBLIC WORKS (PUBLIC MAINTENANCE) TOTAL 1.00 1.00 1.10 0.10 1.10 0.00

PUBLIC WORKS (STREET MAINTENANCE)
ASSISTANT CIVIL ENGINEER 0.50 1.50 1.80 0.30 1.80 0.00
ASSOCIATE ENGINEER 1.00 0.00 0.00 0.00 0.00 0.00
CITY ENGINEER 0.00 0.00 0.60 0.60 0.60 0.00
DEVELOPMENT PROJECT MANAGER 0.50 0.50 0.60 0.10 0.60 0.00 DIRECTOR OF ENGINEERING PUBLIC WORKS 0.50 0.50 0.25 -0.25 0.25 0.00 ENVIRONMENTAL CONSERVATION MANAGER 0.10 0.10 0.10 0.00 0.10 0.00 FLEET & EQUIPMENT MAINTENANCE COORDINATOR 0.50 0.50 0.25 -0.25 0.25 0.00 PROGRAM MANAGER 0.25 0.00 0.00 0.00 0.00 0.00
PUBLIC WORKS SUPERVISOR 0.50 0.50 0.75 0.25 0.75 0.00
STREET MAINTENANCE WORKER I 5.00 6.00 4.00 -2.00 4.00 0.00 STREET MAINTENANCE WORKER II 5.00 4.00 6.00 2.00 6.00 0.00 PUBLIC WORKS (STREET MAINTENANCE) TOTAL 13.85 13.60 14.35 0.75 14.35 0.00

ENVIRONMENTAL CONSERVATION
ANALYST II 0.00 0.00 1.00 1.00 1.00 0.00
ENVIRONMENTAL CONSERVATION MANAGER 0.90 0.90 0.80 -0.10 0.80 0.00 ENVIRONMENTAL CONSERVATION TOTAL 0.90 0.90 1.80 0.90 1.80 0.00

COMMUNITY DEVELOPMENT BLOCK GRANT
ANALYST II 0.00 0.00 0.50 0.50 0.50 0.00
PROGRAM ADMINISTRATOR 0.50 0.50 0.00 -0.50 0.00 0.00
COMMUNITY DEVELOPMENT BLOCK GRANT TOTAL 0.50 0.50 0.50 0.00 0.50 0.00 ENGINEERING AND PUBLIC WORKS TOTAL 20.00 24.00 25.00 1.00 25.00 0.00

PERSONNEL AND STAFFING

PERSONAL AND STAFFING CHANGES BY DEPARTMENT/DIVISION

DEPA RTMENT/DIVISION/JOB TITLE
FY 2021/2022
Final
Positions
FY 2022/2023
Final
Positions
FY 2023/2024
Adopted
Positions
FY 2023/2024
Position
Changes
FY 2024/2025
Adopted
Positions
FY 2024/2025
Position
Changes

PUBLIC SAFETY
POLICE

ADMINISTRATION
ADMINISTRATIVE OFFICE COORDINATOR 1.00 0.00 0.00 0.00 0.00 0.00 A N A L Y S T I 0 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0 ANALYST II 1.00 0.00 0.00 0.00 0.00 0.00
BACKGROUND INVESTIGATOR (3 PART-TIME) 1.50 1.50 1.50 0.00 1.50 0.00 P O L I C E C A P T A I N 1 . 0 00 . 0 0 0 . 0 00 . 0 00 . 0 00 . 0 0 P O L I C E C H I E F 1 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0

POLICE COMMANDE
R 0.00 1.00 1.00 0.00 1.00 0.00
POLICE OFFICER 1.00 1.00 1.00 0.00 1.00 0.00
POLICE RECORDS SPECIALIST II 4.00 4.00 4.00 0.00 4.00 0.00 P O L I C E S E R G E A N T 1 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0 S E N I O R A N A L Y S T 0 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0

TRAINING COORDINATO
R 1.00 0.00 0.00 0.00 0.00 0.00
ADMINISTRATION TOTAL 12.50 11.50 11.50 0.00 11.50 0.00

FIELD SERVICES
COMMUNITY SERVICE OFFICER 0.00 2.00 2.00 0.00 2.00 0.00 POLICE CADET (4 PART-TIME) 2.00 2.00 2.00 0.00 2.00 0.00

POLICE COMMANDE
R 1.00 2.00 2.00 0.00 2.00 0.00
POLICE COMMANDER (LIMITED TERM) 1.00 0.00 0.00 0.00 0.00 0.00 POLICE OFFICER 29.00 32.00 32.00 0.00 32.00 0.00
P O L I C E S E R G E A N T 6 . 0 08 . 0 0 8 . 0 00 . 0 08 . 0 00 . 0 0

PUBLIC SAFETY DISPATCH SUPERVISO
R 1.00 0.00 0.00 0.00 0.00 0.00
STVR COMPLIANCE OFFICER (3-YEAR LIMITED TERM) 4.00 0.00 0.00 0.00 0.00 0.00 FIELD SERVICES TOTAL 44.00 46.00 46.00 0.00 46.00 0.00

INVESTIGATIVE SERVICES
C R I M E A N A L Y S T 1 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0 POLICE COMMANDER 1.00 1.00 1.00 0.00 1.00 0.00
POLICE OFFICER 7.00 5.00 5.00 0.00 5.00 0.00
P O L I C E S E R G E A N T 1 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0 PROPERTY EVIDENCE TECHNICIAN I 0.00 0.50 0.50 0.00 0.50 0.00 PROPERTY EVIDENCE TECHNICIAN II 1.00 0.50 0.50 0.00 0.50 0.00 INVESTIGATIVE SERVICES TOTAL 11.00 9.00 9.00 0.00 9.00 0.00

EMERGENCY COMMUNICATION
PUBLIC SAFETY DISPATCHER I 4.00 3.00 3.00 0.00 3.00 0.00 PUBLIC SAFETY DISPATCHER II 8.00 8.00 8.00 0.00 8.00 0.00

PUBLIC SAFETY DISPATCH SUPERVISO
R 1.00 0.00 0.00 0.00 0.00 0.00
SAFETY DISPATCHER PART TIME (5 PART-TIME) 2.00 1.00 1.00 0.00 1.00 0.00 EMERGENCY COMMUNICATION TOTAL 15.00 12.00 12.00 0.00 12.00 0.00

TRA FFIC SAFETY
CROSSING GUARD (5 PART-TIME) 1.00 1.00 1.00 0.00 1.00 0.00 TRAFFIC SAFETY TOTAL 1.00 1.00 1.00 0.00 1.00 0.00
POLICE TOTAL 83.50 79.50 79.50 0.00 79.50 0.00
FIRE

ADMINISTRATION
ADMINISTRATIVE ASSIST II 2.00 2.00 2.00 0.00 2.00 0.00
D E P U T Y F I R E C H I E F 0 . 0 00 . 0 0 0 . 0 00 . 0 01 . 0 01 . 0 0 F I R E C H I E F 1 . 0 01 . 0 0 1 . 0 00 . 0 01 . 0 00 . 0 0 A D M I N I S T R A T I O N T O T A L 3 . 0 03 . 0 0 3 . 0 00 . 0 04 . 0 01 . 0 0

EMERGENCY SERVICES
F I R E B A T T A L I O N C H I E F 3 . 0 03 . 0 0 3 . 0 00 . 0 03 . 0 00 . 0 0 F I R E C A P T A I N 9 . 0 09 . 0 0 9 . 0 00 . 0 09 . 0 00 . 0 0

FIRE ENGINEE
R 9.00 9.00 9.00 0.00 9.00 0.00
FIREFIGHTER PARAMEDIC 9.00 8.00 8.00 0.00 8.00 0.00
EMERGENCY SERVICES TOTAL 30.00 29.00 29.00 0.00 29.00 0.00

PREVENTION
FIRE LIFE SAFETY INSPECTOR 1.00 1.00 1.00 0.00 1.00 0.00 FIRE MARSHALL 0.00 0.00 0.50 0.50 0.50 0.00
P R E V E N T I O N T O T A L 1 . 0 01 . 0 0 1 . 5 00 . 5 01 . 5 00 . 0 0

AMBULANCE SERVICES
AMBULANCE OPERATOR PARAMEDIC 9.00 9.00 9.00 0.00 9.00 0.00 F I R E F I G H T E R E M T 3 . 0 04 . 0 0 4 . 0 00 . 0 04 . 0 00 . 0 0 FIREFIGHTER PARAMEDIC 6.00 6.00 6.00 0.00 6.00 0.00
AMBULANCE SERVICES TOTAL 18.00 19.00 19.00 0.00 19.00 0.00 FIRE TOTAL 52.00 52.00 52.50 0.50 53.50 1.00
PUBLIC SAFETY TOTAL 135.50 131.50 132.00 0.50 133.00 1.00 GRAND TOTAL 210.00 218.50 221.00 2.50 223.00 2.00

PERSONNEL AND STAFFING

PERSONAL AND STAFFING CHANGES BY DEPARTMENT/DIVISION

DEPARTMENT/DIVISION/JOB TITLE
FY 2023/2024
Position
Changes
FY 2024/2025
Position
Changes

ELECTED OFFICIALS
CITY TREASURER 0.00 0.00
COUNCIL MEMBER 0.00 0.00
ELECTED OFFICIALS TOTALS 0.00 0.00

CITY MANAGEMENT

CITY MANAGER
ASSISTANT CITY MANAGER 0.00 0.00
CITY MANAGER 0.00 0.00
CITY MANGER TOTAL 0.00 0.00

HUMAN RESOURCES
HUMAN RESOURCES ASSISTANT 0.00 0.00
HUMAN RESOURCES MANAGER 0.00 0.00
HUMAN RESOURCES SPECIALIST 0.00 0.00
HUMAN RESOURCES TOTAL 0.00 0.00

COMMUNICATION AND EVENTS
COMMUNICATIONS AND EVENTS MANAGER 0.00 0.00
EVENTS COORDINATOR 0.00 0.00
WEBMASTER AND GRAPHIC DESIGNER 0.00 0.00
COMMUNICATION AND EVENTS TOTAL 0.00 0.00

CITY CLERK
ADMINISTRATIVE ASSISTANT I 0.00 0.00
CITY CLERK 0.00 0.00
CITY CLERK TOTAL 0.00 0.00

ECONOMIC DEVELOPMENT
ANALYST II 0.00 1.00
ECONOMIC DEVELOPMENT MANAGER 0.00 0.00
ECONOMIC DEVELOPMENT TOTAL 0.00 1.00

INFORMATION TECHNOLOGY
CHIEF TECHNOLOGY OFFICER 0.00 0.00
ENTERPRISE APPLICATIONS ENGINEER 0.00 0.00
GIS ENGINEER 0.00 0.00
SENIOR NETWORK ENGINEER 0.00 0.00
SYSTEM ADMIN/ENGINEER 0.00 0.00
INFORMATION TECHNOLOGY TOTAL 0.00 0.00
CITY MANAGEMENT TOTAL 0.00 1.00

FINANCIAL SERVICES

ADMINISTRATION
DIRECTOR OF FINANCIAL SERVICES 1.00 0.00
DIRECTOR OF ADMINISTRATIVE SERVICES -1.00 0.00
GRANTS MANAGER 1.00 0.00
ADMINISTRATIVE ASSISTANT -0.30 0.00
FINANCIAL SERVICES TOTAL 0.70 0.00

FINANCE
ACCOUNTANT II 0.00 0.00
ANALYST I 0.00 0.00
ANALYST II 0.00 0.00
DEPUTY DIRECTOR OF FINANCE 0.00 0.00

FISCAL OFFICE
R 0.00 0.00
INTERN 0.00 0.00

LICENSING OFFICE
R 0.00 0.00
OFFICE ASSISTANT I 0.00 0.00

PART TIME OFFICE ASSISTAN
T 0.00 0.00
PAYROLL COORDINATOR 0.00 0.00
FINANCE TOTAL 0.00 0.00

FACILITIES
ASSISTANT FACILITIES MAINTENANCE SUPERVISOR 0.00 0.00
FACILITIES MAINTENANCE WORKER II 0.00 0.00

FACILITIES MANAGE
R 0.00 0.00
FACILITIES TOTAL 0.00 0.00

HOUSING
ADMINISTRATIVE ASSISTANT 0.30 0.00
HOUSING TOTAL 0.30 0.00
FINANCIAL SERVICES TOTAL 1.00 0.00

PERSONNEL AND STAFFING

PERSONAL AND STAFFING CHANGES BY DEPARTMENT/DIVISION

DEPARTMENT/DIVISION/JOB TITLE
FY 2023/2024
Position
Changes
FY 2024/2025
Position
Changes

DEVELOPMENT SERVICES DEPARTMENT

ADMINISTRATION
DIRECTOR OF DEVELOPMENT SERVICES 0.00 0.00
DEVELOPMENT SERVICES TOTAL 0.00 0.00

PLANNING
ASSISTANT PLANNER 0.00 0.00
ASSOCIATE PLANNER 0.00 0.00
DEPUTY DIRECTOR OF DEVELOPMENT SERVICES 0.00 0.00
DIRECTOR OF PLANNING/BUILDING 0.00 0.00
OFFICE ASSISTANT I 0.00 0.00

PLANNING ASSISTAN
T 0.00 0.00
PLANNING TOTAL 0.00 0.00

BUILDING
ADMINISTRATIVE ASSISTANT I 0.00 0.00
BUILDING INSPECTOR I 0.00 0.00
BUILDING INSPECTOR II 0.00 0.00
CHIEF BUILDING OFFICIAL 0.00 0.00
OFFICE ASSISTANT I 0.00 0.00
PERMIT TECHNICIAN I 0.00 0.00
PERMIT TECHNICIAN II 0.00 0.00

PLANS EX AMINE
R 0.00 0.00
SENIOR BUILDING INSPECTOR 0.00 0.00
BUILDING TOTAL 0.00 0.00
CODE
ADMINISTRATIVE ASSISTANT II 0.00 0.00
ADMINISTRATIVE ASSISTANT II 0.00 0.00
ANALYST I 0.00 0.00
CODE COMPLIANCE MANAGER 0.00 0.00
CODE COMPLIANCE OFFICER I 0.00 0.00
CODE COMPLIANCE OFFICER II 0.00 0.00
OFFICE ASSISTANT I 0.00 0.00
CODE TOTAL 0.00 0.00
DEVELOPMENT SERVICES DEPARTMENT TOTAL 0.00 0.00

ENGINEERING AND PUBLIC WORKS

ENGINEERING
ADMINISTRATIVE ASSISTANT I 0.00 0.00
ANALYST II 0.00 0.00

ASSISTANT CIVIL ENGINEE
R -0.30 0.00
ASSOCIATE ENGINEER 0.00 0.00
CITY ENGINEER -0.60 0.00
DEVELOPMENT PROJECT MANAGER -0.10 0.00
DIRECTOR OF ENGINEERING PUBLIC WORKS 0.25 0.00
ENGINEERING TECHNICIAN I 0.00 0.00
ENGINEERING TECHNICIAN II 0.00 0.00

LAND DEVELOPMENT ENGINEE
R 0.00 0.00
PROGRAM MANAGER 0.00 0.00
ENGINEERING TOTAL -0.75 0.00

PUBLIC WORKS (PUBLIC MAINTENANCE)
ENVIRONMENTAL CONSERVATION MANAGER 0.10 0.00
FLEET & EQUIPMENT MAINTENANCE COORDINATOR 0.25 0.00
PUBLIC WORKS SUPERVISOR -0.25 0.00
PUBLIC WORKS (PUBLIC MAINTENANCE) TOTAL 0.10 0.00

PUBLIC WORKS (STREET MAINTENANCE)
ASSISTANT CIVIL ENGINEER 0.30 0.00
ASSOCIATE ENGINEER 0.00 0.00
CITY ENGINEER 0.60 0.00
DEVELOPMENT PROJECT MANAGER 0.10 0.00
DIRECTOR OF ENGINEERING PUBLIC WORKS -0.25 0.00
ENVIRONMENTAL CONSERVATION MANAGER 0.00 0.00
FLEET & EQUIPMENT MAINTENANCE COORDINATOR -0.25 0.00
PROGRAM MANAGER 0.00 0.00
PUBLIC WORKS SUPERVISOR 0.25 0.00
STREET MAINTENANCE WORKER I -2.00 0.00
STREET MAINTENANCE WORKER II 2.00 0.00
PUBLIC WORKS (STREET MAINTENANCE) TOTAL 0.75 0.00

ENVIRONMENTAL CONSERVATION
ANALYST II 1.00 0.00
ENVIRONMENTAL CONSERVATION MANAGER -0.10 0.00
ENVIRONMENTAL CONSERVATION TOTAL 0.90 0.00

COMMUNITY DEVELOPMENT BLOCK GRANT
ANALYST II 0.50 0.00
PROGRAM ADMINISTRATOR -0.50 0.00
COMMUNITY DEVELOPMENT BLOCK GRANT TOTAL 0.00 0.00
ENGINEERING AND PUBLIC WORKS TOTAL 1.00 0.00

PERSONNEL AND STAFFING

PERSONAL AND STAFFING CHANGES BY DEPARTMENT/DIVISION

DEPA RTMENT/DIVISION/JOB TITLE
FY 2023/2024
Position
Changes
FY 2024/2025
Position
Changes

PUBLIC SAFETY
POLICE

ADMINISTRATION
ADMINISTRATIVE OFFICE COORDINATOR 0.00 0.00
ANALYST I 0.00 0.00
ANALYST II 0.00 0.00
BACKGROUND INVESTIGATOR (3 PART-TIME) 0.00 0.00
POLICE CAPTAIN 0.00 0.00
POLICE CHIEF 0.00 0.00

POLICE COMMANDE
R 0.00 0.00
POLICE OFFICER 0.00 0.00
POLICE RECORDS SPECIALIST II 0.00 0.00

POLICE SERGEAN
T 0.00 0.00
SENIOR ANALYST 0.00 0.00
TRAINING COORDINATOR 0.00 0.00
ADMINISTRATION TOTAL 0.00 0.00

FIELD SERVICES
COMMUNITY SERVICE OFFICER 0.00 0.00
POLICE CADET (4 PART-TIME) 0.00 0.00

POLICE COMMANDE
R 0.00 0.00
POLICE COMMANDER (LIMITED TERM) 0.00 0.00
POLICE OFFICER 0.00 0.00
POLICE SERGEANT 0.00 0.00
PUBLIC SAFETY DISPATCH SUPERVISOR 0.00 0.00
STVR COMPLIANCE OFFICER (3-YEAR LIMITED TERM) 0.00 0.00 FIELD SERVICES TOTAL 0.00 0.00

INVESTIGATIVE SERVICES
CRIME ANALYST 0.00 0.00
POLICE COMMANDER 0.00 0.00
POLICE OFFICER 0.00 0.00
POLICE SERGEANT 0.00 0.00
PROPERTY EVIDENCE TECHNICIAN I 0.00 0.00
PROPERTY EVIDENCE TECHNICIAN II 0.00 0.00
INVESTIGATIVE SERVICES TOTAL 0.00 0.00

EMERGENCY COMMUNICATION
PUBLIC SAFETY DISPATCHER I 0.00 0.00
PUBLIC SAFETY DISPATCHER II 0.00 0.00

PUBLIC SAFETY DISPATCH SUPERVISO
R 0.00 0.00
SAFETY DISPATCHER PART TIME (5 PART-TIME) 0.00 0.00
EMERGENCY COMMUNICATION TOTAL 0.00 0.00

TRAFFIC SAFETY
CROSSING GUARD (5 PART-TIME) 0.00 0.00
TRAFFIC SAFETY TOTAL 0.00 0.00
POLICE TOTAL 0.00 0.00
FIRE

ADMINISTRATION
ADMINISTRATIVE ASSIST II 0.00 0.00
DEPUTY FIRE CHIEF 0.00 1.00
FIRE CHIEF 0.00 0.00
ADMINISTRATION TOTAL 0.00 1.00

EMERGENCY SERVICES
FIRE BATTALION CHIEF 0.00 0.00
FIRE CAPTAIN 0.00 0.00

FIRE ENGINEE
R 0.00 0.00
FIREFIGHTER PARAMEDIC 0.00 0.00
EMERGENCY SERVICES TOTAL 0.00 0.00

PREVENTION
FIRE LIFE SAFETY INSPECTOR 0.00 0.00
FIRE MARSHALL 0.50 0.00
PREVENTION TOTAL 0.50 0.00

AMBULANCE SERVICES
AMBULANCE OPERATOR PARAMEDIC 0.00 0.00
FIREFIGHTER EMT 0.00 0.00
FIREFIGHTER PARAMEDIC 0.00 0.00
AMBULANCE SERVICES TOTAL 0.00 0.00
FIRE TOTAL 0.50 1.00
PUBLIC SAFETY TOTAL 0.50 1.00
GRAND TOTAL 2.50 2.00

DEPARTMENT/FUND MATRIX

DEPARTM ENT
General Fund
(Fund 100)
Traffic Safety
(Fund 233)
Public Education
Government Fees
(Fund 236 )
State Gas Tax
(Fund 241)
Measure A
(Fund 243)
Solid Waste
(Fund 246)
Community
Development
Block Grant
Landscape and Lighting
District
(Fund 261)
Successor Housing
Agency
(Fund 561)

EL ECT ED OFFICIAL S

COMMUNITY ORGANIZATIONS

LE GAL SE RVICE S

CITY MAN AGE ME N T
City Manager
Human Resources
Communication & Events
City Clerk
Information Technology
Economic Development

FINANCIAL SERV ICES
Administration
Risk Management
Finance
Facilities
Successor H ousing

DEVELOPMENT SERVICES
Administration
Planning
Building
Code

ENGINEERING & PUBL IC WORKS
Administration
Engineering
Public Works
Par ks
Environmental Conservation
POLICE
Administration
Field Services
Investigative Services
Emergency Communications
Animal Control
FIRE
Administration
Emergency Services
Prevention
Ambulance Services
Emergency Management

FINANCIAL SUMMARIES
 Financial Summary – All Funds – FY 2023/2024

 Financial Summary – All Funds – FY 2024/2025

 Financial Summary by Fund – All Funds

 Revenues and Other Sources Summary by Major
Category and Fund – All Funds
 FY 2021/2022 Actual
 FY 2022/2023 Projected
 FY 2023/2024 Adopted
 FY 2024/2025 Adopted

 Expenditures and Other Uses Summary by Major
Category and Fund – All Funds
 FY 2021/2022 Actual
 FY 2022/2023 Projected
 FY 2023/2024 Adopted
 FY 2024/2025 Adopted

 Operating Transfers Summary – All Funds

FINANCIAL SUMMARIES

General
Fund
(as reported)
Special
Re ve nue
Funds
Capital
Projects
Funds
Internal
Service
Funds Total
Successor
Agency
Public
Financing
Authority
Grand
Total
BEGINNING BALANCES 41,595,329 28,134,120 8,144,917 25,575,369 103,449,735 -111,434,733 31,125,225 23,140,227

REV ENUES AND OTHER SOURCES
Taxes 51,705,69 3000 51,705,693 15,246,125 0 66,951,818 Licenses and permits 3,147,600 400,000 0 0 3,547,600 00 3,547,600 Charges for services 4,719,000 1,922,000 0 17,629,531 24,270,531 00 24,270,531 Special assessments 260,000 372,000 0 0 632,000 00 632,000 Fines and forfeitures 438,000 125,000 0 0 563,000 00 563,000 Intergovernmental revenue 5,275,000 5,394,880 11,282,553 0 21,952,433 00 21,952,433 Use of money and property 317,000 0 0 78,000 395,000 0 1,500,000 1,895,000 Other revenues 330,000 120,500 315,000 100,000 865,500 00 865,500 Transfers in 832,206 461,006 0 224,900 1,518,112 9,647,127 8,739,709 19,904,948 Total revenues and other sources 67,024,499 8,795,386 11,597,553 18,032,431 105,449,869 24,893,252 10,239,709 140,582,830

EXPENDITURES AND OTHER USES
Salaries and benefits 38,966,961 2,284,164 0 13,460,326 54,711,451 00 54,711,451 Operations 24,507,341 4,034,540 0 5,646,085 34,187,966 51,610 5,000 34,244,576 D e b t s e r v i c e 0000 0 5,573,646 11,555,161 17,128,806 Transfers out 4,132,532 852,565 0 0 4,985,097 14,972,204 0 19,957,301 Capital outlay 2,460,210 100,000 0 3,628,000 6,188,210 00 6,188,210 CIP projects 0 3,557,485 11,518,056 300,000 15,375,540 00 15,375,540 Total expenditures and other uses 70,067,044 10,828,754 11,518,056 23,034,411 115,448,265 20,597,460 11,560,161 147,605,885 N et increase (decrease) -3,042,545 -2,033,368 79,498 -5,001,980 -9,998,396 4,295,792 -1,320,452 -7,023,055 ENDING BALANCES 38,552,784 26,100,752 8,224,414 20,573,389 93,451,339 -107,138,941 29,804,773 16,117,172 FINANCIAL SUMMARY - ALL FUNDS - FY 2023/2024
General
Fund
(as reported)
Special
Revenue
Funds
Capital
Projects
Funds
Internal
Service
Funds Total
Successor
Agency
Public
Financing
Authority
Grand
Total
BEGINNING BALANCES 38,552,784 26,100,752 8,224,414 20,573,389 93,451,339 -107,138,941 29,804,773 16,117,172

REV ENUES AND OTHER SOURCES
Taxes 53,340,754 0 0 0 53,340,754 14,766,895 0 68,107,649 Licenses and permits 3,152,600 400,000 0 0 3,552,600 00 3,552,600 Charges for services 4,739,000 2,028,000 0 18,579,416 25,346,416 00 25,346,416 Special assessments 275,000 372,000 0 0 647,000 00 647,000 Fines and forfeitures 438,000 150,000 0 0 588,000 00 588,000 Intergovernmental revenue 1,275,000 5,531,894 5,877,106 0 12,684,000 00 12,684,000 Use of money and property 367,000 0 0 78,000 445,000 0 1,500,000 1,945,000 Other revenues 330,000 120,500 295,000 100,000 845,500 00 845,500 Transfers in 700,372 464,111 0 99,010 1,263,493 9,651,894 8,684,695 19,600,082 Total revenues and other sources 64,617,726 9,066,505 6,172,106 18,856,426 98,712,763 24,418,789 10,184,695 133,316,246

EXPENDITURES AND OTHER USES
Salaries and benefits 41,220,667 2,395,149 0 14,439,608 58,055,424 00 58,055,424 Operations 24,058,022 3,891,908 0 6,106,085 34,056,015 40,000 5,000 34,101,015 Debt service 0 0 0 0 0 5,473,537 11,502,997 16,976,534
Transfers out 4,031,704 794,001 0 0 4,825,705 14,976,895 0 19,802,600 Capital outlay 1,500,000 60,000 0 438,000 1,998,000 00 1,998,000 CIP projects 0 3,979,542 4,540,144 100,000 8,619,686 00 8,619,686 Total expenditures and other uses 70,810,393 11,120,600 4,540,144 21,083,693 107,554,830 20,490,432 11,507,997 139,553,258 N et increase (decrease) -6,192,667 -2,054,095 1,631,962 -2,227,267 -8,842,067 3,928,357 -1,323,302 -6,237,012 ENDING BALANCES 32,360,117 24,046,657 9,856,376 18,346,122 84,609,272 -103,210,584 28,481,471 9,880,160 F INANCIAL SUMMARY - ALL F UNDS - F Y 2024/2025

FINANCIAL SUMMARIES

FINANCIAL SUMMARY BY FUND - ALL FUNDS
Actual
Fund Balance
06/30/21
Actual
Revenues
and Other
Sources
Actual
Expenditures
and Other
Uses
Actual
Fund
Balance
06/30/22
Projected
Revenues
and Other
Sources
Projected
Expenditures
and Other
Uses
Projected
Fund Balance
06/30/23
CITY

GENERAL FUND
100 General Fund $30,828,252 62,029,436 55,598,069 37,259,619 68,156,314 66,362,914 39,053,019 431 Big League Dreams 2,760,887 379,275 381,096 2,759,066 182,058 378,498 2,562,626 711 Special Deposits 265,946 -286,261 0 -20,315 00 -20,315 Total General Fund (reportable) 33,855,085 62,122,450 55,979,166 39,998,369 68,338,372 66,741,412 41,595,329

SPECIAL REVENUE FUNDS
232 Master Underground Plan 2,157,611 -15,577 13,000 2,129,034 53,199 2,200 2,180,032 233 Traffic Safety 480,826 205,813 163,589 523,049 117,799 159,617 481,231 234 City Mitigation Fee 3,024,524 287,190 5,276 3,306,438 252,148 0 3,558,586 235 Developer Fees 259,094 262,343 147,717 373,720 192,820 68,015 498,525 236 Public Education Government (PEG) Fees 496,430 105,849 58,662 543,618 109,938 29,199 624,357 240 TDA SB 821 -21,064 21,904 0 840 0 0 840
241 State Gas Tax 104,798 1,348,350 1,439,921 13,227 1,350,853 1,137,190 226,890 242 Air Quality Improvement 250,053 7,897 0 257,950 16,899 0 274,849 243 Measure A 1,158,625 2,126,129 1,687,189 1,597,566 2,108,790 1,315,995 2,390,361 244 Asset Forfeiture Program 293,863 -2,810 0 291,053 0 0 291,053 246 Solid Waste 2,334,228 1,252,091 771,402 2,814,917 1,261,517 848,576 3,227,858 247 Police Grants 283,928 193,321 222,503 254,746 231,104 15,128 470,722 248 Road Maintenance and Rehabilitation Account 853,549 1,049,923 407,975 1,495,497 1,049,100 900,305 1,644,292 251 Community Development Block Grant 20,603 754,628 759,807 15,424 537,046 537,046 15,423 255 Police Department Special Revenues 287,167 40,445 40,467 287,145 30,555 129,084 188,616 256 Fire Department Special Revenues 16,111 38,745 10,550 44,306 200 20,746 23,760 259 Fire Grants 12,745 -224 0 12,521 0 0 12,521
261 Landscape and Lighting District 312,411 686,123 659,622 338,912 728,700 678,519 389,093 561 Successor Housing Agency 11,695,808 132,140 130,220 11,697,728 55,279 117,895 11,635,113 Total Special Revenue F unds 24,021,310 8,494,278 6,517,900 25,997,687 8,095,947 5,959,514 28,134,120

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 298,340 21,490 0 319,830 28,156 0 347,986 322 Traffic Signalization 196,175 8,301 0 204,476 10,094 0 214,570 331 Areawide Capital Projects 2,754,416 12,122,914 11,862,077 3,015,253 3,254,837 1,861,589 4,408,501 341 Assessment District 85-1 262,709 -4,624 0 258,085 0 0 258,085 344 Assessment District 86-5 565,219 -9,948 0 555,271 0 0 555,271 345 Assessment District 87-2 13,571 -239 0 13,332 0 0 13,332 347 Assessment District 88-3 273,437 -4,813 0 268,625 0 0 268,625 348 Assessment District 96-1 487,467 0 0 487,467 0 0 487,467 349 Assessment District 2001-01 300,940 0 162,687 138,253 0 20,524 117,729 351 CFD Rio Vista 4,196 0 0 4,196 0 0 4,196
352 Assessment District 2003-01 842,214 0 0 842,214 0 0 842,214 353 Assessment District 2004-01 207,753 0 0 207,753 0 0 207,753 354 Assessment District 2004-02 429,187 0 0 429,187 0 9,999 419,188 Total Capital Projects F unds 6,635,624 12,133,083 12,024,765 6,743,942 3,293,087 1,892,112 8,144,917

PROPRIETARY FUNDS
611 Equipment Replacement 10,379,877 1,481,170 769,914 11,091,133 935,924 800,000 11,227,057 612 Insurance 17,812,098 9,834,886 20,901,953 6,745,031 15,157,371 13,541,923 8,360,479 613 Technology 1,340,561 341,503 13,585 1,668,478 28,041 13,585 1,682,934 614 Facilities 3,690,306 616,698 35,306 4,271,698 73,200 40,000 4,304,898 Total Proprietary F unds 33,222,842 12,274,257 21,720,758 23,776,341 16,194,536 14,395,508 25,575,369 TOTAL CITY 97,734,861 95,024,068 96,242,588 96,516,340 95,921,941 88,988,547 103,449,735

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retirement 11,493,939 15,258,072 14,616,844 12,135,167 14,930,746 14,999,686 12,066,227 536 Successor Agency 2014 & 2021 A/B/C TABs -116,466,607 10,351,428 3,359,560 -109,474,739 10,337,994 4,092,898 -103,229,643
540 Successor Agency Administration 0 250,000 250,000 0 250,000 250,000 0 541 Successor Agency Other -17,934,904 0 977,058 -18,911,962 0 1,383,609 -20,295,572 550 Successor Agency 2007 Series A TAB 156,870 1,050 105,000 52,920 0 40,275 12,645 552 Successor Agency 2007 Series C TAB 259,871 1,739 0 261,610 0 250,000 11,610 TOTAL SUCCESSOR AGENCY TO THE RDA -122,490,831 25,862,288 19,308,462 -115,937,004 25,518,740 21,016,469 -111,434,733

PUBLIC FINANCING AUTHORITY
491 Public Financing Authority 33,737,973 34,728,791 36,005,342 32,461,421 9,649,716 10,985,912 31,125,225 TOTAL PUBLIC F INANCING AUTHORITY 33,737,973 34,728,791 36,005,342 32,461,421 9,649,716 10,985,912 31,125,225 G RAND TOTAL $8,982,003 155,615,146 151,556,393 13,040,757 131,090,397 120,990,927 23,140,227 FY 2021/2022 FY 2022/2023

FINANCIAL SUMMARIES

Budgeted
Revenues
and Other
Sources
Budgeted
Expenditures
and Other
Uses
Projected
Fund Balance
06/30/24
FY 23 to FY 24
$ Change
FY 23 to FY 24
% Cha nge
Budgeted
Revenues
and Other
Sources
Budgeted
Expenditures
and Other
Uses
Projected
Fund Ba la nc e
06/30/25
FY 24 to FY 25
$ Change
F Y 24 to F Y 25
% Cha nge
67,007,499 69,679,551 36,380,967 -2,672,052 -6.80% 64,600,726 70,425,394 30,556,299 -5,824,668 -16.00% 5,000 387,493 2,180,133 -382,493 -14.90% 5,000 384,999 1,800,134 -379,999 -17.40% 12,000 0 -8,315 12,000 -59.10% 12,000 0 3,685 12,000 -144.30% 67,024,499 70,067,044 38,552,784 -3,042,545 -7.30% 64,617,726 70,810,393 32,360,117 -6,192,667 -16.10% 40,000 100,000 2,120,032 -60,000 -2.80% 40,000 770,000 1,390,032 -730,000 -34.40% 125,000 352,374 253,857 -227,374 -47.20% 150,000 355,060 48,797 -205,060 -80.80% 324,000 188,458 3,694,128 135,542 3.80% 330,000 0 4,024,128 330,000 8.90% 440,000 120,000 818,525 320,000 64.20% 440,000 840,000 418,525 -400,000 -48.90% 118,000 219,591 522,766 -101,591 -16.30% 118,000 161,589 479,177 -43,589 -8.30% 0 0 840 0 .00% 0 0 840 0 .00%
1,409,003 1,586,000 49,893 -176,997 -78.00% 1,530,556 1,555,135 25,313 -24,579 -49.30% 20,000 90,000 204,849 -70,000 -25.50% 20,000 10,000 214,849 10,000 4.90% 2,129,003 2,976,000 1,543,364 -846,997 -35.40% 2,171,556 2,635,363 1,079,556 -463,807 -30.10% 0 5,000 286,053 -5,000 -1.70% 0 5,000 281,053 -5,000 -1.70% 1,490,323 1,843,530 2,874,651 -353,207 -10.90% 1,523,250 1,886,710 2,511,191 -363,460 -12.60% 200,000 220,000 450,722 -20,000 -4.20% 220,000 220,000 450,722 0 .00% 1,140,000 1,653,381 1,130,911 -513,381 -31.20% 1,146,000 1,170,000 1,106,911 -24,000 -2.10% 570,057 569,557 15,923 500 3.20% 587,144 586,644 16,423 500 3.10% 40,000 25,000 203,616 15,000 8.00% 40,000 25,000 218,616 15,000 7.40% 25,000 25,000 23,760 0 .00% 25,000 25,000 23,760 0 .00% 0 0 12,521 0 .00% 0 0 12,521 0 .00%
695,000 664,193 419,900 30,807 7.90% 695,000 679,137 435,763 15,863 3.80% 30,000 190,670 11,474,443 -160,670 -1.40% 30,000 195,962 11,308,481 -165,962 -1.40% 8,795,386 10,828,754 26,100,752 -2,033,368 -7.20% 9,066,505 11,120,600 24,046,657 -2,054,095 -7.90% 30,000 0 377,986 30,000 8.60% 30,000 0 407,986 30,000 7.90% 15,000 0 229,570 15,000 7.00% 15,000 0 244,570 15,000 6.50% 11,552,553 9,924,700 6,036,354 1,627,854 36.90% 6,127,106 4,540,144 7,623,316 1,586,962 26.30% 0 258,085 0 -258,085 -100.00% 0000 . 0 0 %
0 555,271 0 -555,271 -100.00% 0000 . 0 0 %
0 0 13,332 0 .00% 0 0 13,332 0 .00%
0 230,000 38,625 -230,000 -85.60% 0 0 38,625 0 .00%
0 150,000 337,467 -150,000 -30.80% 0 0 337,467 0 .00%
0 0 117,729 0 .00% 0 0 117,729 0 .00%
0 0 4,196 0 .00% 0 0 4,196 0 .00%
0 0 842,214 0 .00% 0 0 842,214 0 .00%
0 0 207,753 0 .00% 0 0 207,753 0 .00%
0 400,000 19,188 -400,000 -95.40% 0 0 19,188 0 .00%
11,597,553 11,518,056 8,224,414 79,498 1.00% 6,172,106 4,540,144 9,856,376 1,631,962 19.80% 1,122,802 4,623,000 7,726,859 -3,500,198 -31.20% 842,226 1,493,000 7,076,085 -650,774 -8.40% 16,801,629 18,284,326 6,877,782 -1,482,697 -17.70% 17,906,200 19,463,608 5,320,374 -1,557,408 -22.60% 30,000 92,085 1,620,849 -62,085 -3.70% 30,000 92,085 1,558,764 -62,085 -3.80% 78,000 35,000 4,347,898 43,000 1.00% 78,000 35,000 4,390,898 43,000 1.00% 18,032,431 23,034,411 20,573,389 -5,001,980 -19.60% 18,856,426 21,083,693 18,346,122 -2,227,267 -10.80% 105,449,869 115,448,265 93,451,339 -9,998,396 -9.70% 98,712,763 107,554,830 84,609,272 -8,842,067 -9.50% 15,246,125 14,752,204 12,560,148 493,920 4.10% 14,766,895 14,756,895 12,570,148 10,000 .10% 9,397,127 3,960,000 -97,792,516 5,437,127 -5.30% 9,401,894 3,730,000 -92,120,621 5,671,894 -5.80% 250,000 250,000 0 0 .00% 250,000 250,000 0 0 .00%
0 1,623,646 -21,919,217 -1,623,646 8.00% 0 1,753,537 -23,672,755 -1,753,537 8.00% 0 0 12,645 0 .00% 0 0 12,645 0 .00%
0 11,610 -0 -11,610 -100.00% 00 -0 0. 0 0 %
24,893,252 20,597,460 -107,138,941 4,295,792 -3.90% 24,418,789 20,490,432 -103,210,584 3,928,357 -3.70% 10,239,709 11,560,161 29,804,773 -1,320,452 -4.20% 10,184,695 11,507,997 28,481,471 -1,323,302 -4.40% 10,239,709 11,560,161 29,804,773 -1,320,452 -4.20% 10,184,695 11,507,997 28,481,471 -1,323,302 -4.40% 140,582,830 147,605,885 16,117,172 -7,023,055 -30.30% 133,316,246 139,553,258 9,880,160 -6,237,012 -38.70% F Y 2023/2024 F Y 2024/2025

FINANCIAL SUMMARIES

OTHER

SOURCES
Taxes
Licenses
and Permits
Charges
for
Services
Special
Assessments
Fine s and
Forfeitures
Intergovern-
mental
Re ve nue
Us e of
Money and
Property
Othe r
Re ve nue s
Transfers
In
Total
Re ve nue s and
Othe r Sources
CITY

GENERAL FUND
100 General Fund 50,011,759 2,959,562 5,298,842 222,431 552,855 2,204,609 -394,549 607,225 566,702 62,029,436 431 Big League Dreams 0 0 0 0 0 0 -7,445 03 8 6 , 7 2 0 379,275 711 Special Deposits 0 0 0 0 0 0 -286,261 00 -286,261
Total G eneral F und (reportable) 50,011,759 2,959,562 5,298,842 222,431 552,855 2,204,609 -688,255 607,225 953,422 62,122,450

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 0 0 0 0 0 -38,276 22,699 0 -15,577 233 Traffic Safet y 0 0 0 0 215,028 0 -9,215 00 205,813 234 City Mitigation Fee 0 0 344,405 0 0 0 -57,216 00 287,190 235 Developer Fees 0 205,466 29,025 0 0 0 -3,105 03 0 , 9 5 7 262,343 236 Public Education Government (PEG) Fees 0 0 115,021 0 0 0 -9,172 00 105,849 240 TDA SB 821 0 0 0 0 0 21,920 -16 00 21,904
241 State Gas Tax 0 0 16,102 0 0 1,277,500 -315 05 5 , 0 6 3 1,348,350 242 Air Quality Improvemen t 0 0 0 0 0 12,853 -4,956 00 7,897 243 Measure A 0 0 16,102 0 0 2,074,478 -19,514 05 5 , 0 6 3 2,126,129 244 Asset Forfeiture Program 0 0 0 0 2,406 0 -5,216 00 -2,810 246 Solid Waste 0 0 1,174,252 0 0 125,690 -47,851 00 1,252,091 247 Police Grants 0 0 0 0 0 198,220 -4,899 00 193,321
248 Road Maintenance and Rehabilitation Accoun t 0 0 0 0 0 1,073,715 -23,793 00 1,049,923 251 Community Development Block Grant 0 0 0 0 0 754,623 4 0 0 754,628 255 Police Department Special Revenues 0 0 0 0 0 0 -5,327 45,772 0 40,445 256 Fire Department Special Revenues 0 0 0 0 0 0 -805 39,550 0 38,745 259 Fire Grants 0 0 0 0 0 0 -224 00 -224
261 Landscape and Lighting Distric t 0 0 0 384,045 0 0 -6,914 03 0 8 , 9 9 1 686,123 561 Successor Housing Agenc y 00 0 0 0 0 -48,063 180,203 0 132,140 Total Special Revenue F unds 0 205,466 1,694,908 384,045 217,433 5,538,999 -284,872 288,224 450,074 8,494,278

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 -5,708 27,198 0 21,490 322 Traffic Signalization 0 0 0 0 0 0 -3,651 11,952 0 8,301 331 Areawide Capital Projects 0 0 0 0 0 11,925,391 -2,534 200,058 0 12,122,914 341 A ssessment District 85-1 0 0 0 0 0 0 -4,624 00 -4,624 344 A ssessment District 86-5 0 0 0 0 0 0 -9,948 00 -9,948 345 A ssessment District 87-2 0 0 0 0 0 0 -239 00 -239
347 A ssessment District 88-3 0 0 0 0 0 0 -4,813 00 -4,813 348 A ssessment District 96-1 0 0 0 0 0 0 0 0 0 0
349 A ssessment District 2001-01 0 0 0 0 0 0 0 0 0 0
351 CFD Rio Vista 0 0 0 0 0 0 0 0 0 0
352 A ssessment District 2003-01 0 0 0 0 0 0 0 0 0 0
353 A ssessment District 2004-01 0 0 0 0 0 0 0 0 0 0
354 A ssessment District 2004-02 0 0 0 0 0 0 0 0 0 0
Total Capital Projects Funds 0 0 0 0 0 11,925,391 -31,516 239,208 0 12,133,083

PROPRIETARY FUNDS
611 Equipment Replacemen t 0 0 1,238,253 0 0 0 -114,011 88,210 268,718 1,481,170 612 Insurance 0 0 9,971,136 0 0 0 -138,435 2,186 0 9,834,886 613 Technolog y 0 0 237,149 0 0 120,815 -16,462 00 341,503 614 Facilities 0 0 600,000 0 0 0 16,698 0 0 616,698
Total Proprietary Funds 0 0 12,046,538 0 0 120,815 -252,211 90,396 268,718 12,274,257 TOTAL CITY 50,011,759 3,165,028 19,040,288 606,476 770,288 19,789,814 -1,256,853 1,225,053 1,672,214 95,024,068

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retiremen t 15,258,072 00 00 0 00 0 15,258,072 536 Successor Agency 2014 & 2021 A/B/C TABs 0 0 0 0 0 0 19 0 10,351,409 10,351,428 540 Successor Agency Administration 0 0 0 0 0 0 0 0 250,000 250,000 541 Successor Agency Othe r 00 0 0 0 0 0 00 0
550 Successor Agency 2007 Series A TAB 0 0 0 0 0 0 1,050 0 0 1,050 552 Successor Agency 2007 Series C TAB 0 0 0 0 0 0 1,739 0 0 1,739 TOTAL SUCCESSOR AGENCY TO THE RDA 15,258,072 0 0 0 0 0 2,807 0 10,601,409 25,862,288

PUBLIC FINANCING AUTHORITY
491 Public Financing Authorit y 0 0 0 0 0 0 1,575,778 28,780,000 4,373,013 34,728,791 TOTAL PUBLIC FINANCING AUTHORITY 0 0 0 0 0 0 1,575,778 28,780,000 4,373,013 34,728,791 GRAND TOTAL 65,269,831 3,165,028 19,040,288 606,476 770,288 19,789,814 321,732 30,005,053 16,646,636 155,615,146

REVENUES

REV ENUES AND OTHER SOURCES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2021/2022 ACTUAL

FINANCIAL SUMMARIES

OTHER

SOURCES
Tax es
Licenses
and
Per mi ts
Charges
for
Services
Special
Assessments
Fines and
Forfeitures
Intergovern-
mental
Revenue
Use of
Mon e y a n d
Pr op er ty
Other
Revenues
Transfers
In
Total
Revenues and
Other Sources
CITY

GENERAL FUND
100 General Fund 49,893,180 3,438,019 4,224,503 247,785 319,014 8,447,813 792,728 235,837 557,435 68,156,314 431 Big League Dreams 0 0 0 0 0 0 182,058 0 0 182,058
711 Special Deposits 0 0 0 0 0 0 0 0 0 0
Total G eneral F und (reportable) 49,893,180 3,438,019 4,224,503 247,785 319,014 8,447,813 974,786 235,837 557,435 68,338,372

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 0 0 0 0 0 0 53,199 0 53,199 233 Traffic Safet y 0 0 0 0 117,799 0 0 0 0 117,799
234 City Mitigation Fee 0 0 252,148 0 0 0 0 0 0 252,148 235 Developer Fees 0 159,893 32,927 0 0 0 0 0 0 192,820 236 Public Education Government (PEG) Fees 0 0 109,938 0 0 0 0 0 0 109,938 240 TDA SB 821 0 0 0 0 0 0 0 0 0 0
241 State Gas Tax 0 0 15,292 0 0 1,276,963 0 0 58,598 1,350,853 242 Air Quality Improvement 0 0 0 0 0 16,899 0 0 0 16,899 243 Measure A 0 0 16,792 0 0 2,029,000 0 0 62,998 2,108,790 244 Asset Forfeiture Program 0 0 0 0 0 0 0 0 0 0
246 Solid Waste 0 0 1,248,287 0 0 13,230 0 0 0 1,261,517 247 Police Grants 0 0 0 0 0 231,104 0 0 0 231,104
248 Road Maintenance and Rehabilitation Account 0 0 0 0 0 1,049,100 0 0 0 1,049,100 251 Community Development Block Grant 0 0 0 0 0 537,046 0 0 0 537,046 255 Police Department Special Revenues 0 0 0 0 0 11,000 0 19,555 0 30,555 256 Fire Department Special Revenues 0 0 0 0 0 0 0 200 0 200 259 Fire Grants 0 0 0 0 0 0 0 0 0 0
261 Landscape and Lighting District 0 0 0 412,500 0 0 0 0 316,200 728,700 561 Successor Housing Agenc y 0 0 0 0 0 0 0 55,279 0 55,279 Total Special Revenue Funds 0 159,893 1,675,384 412,500 117,799 5,164,342 0 128,233 437,796 8,095,947

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 28,156 0 28,156 322 Traffic Signalization 0 0 0 0 0 0 0 10,094 0 10,094 331 Areawide Capital Projects 0 0 0 0 0 3,072,276 0 182,561 0 3,254,837 341 Assessment District 85-1 0 0 0 0 0 0 0 0 0 0
344 Assessment District 86-5 0 0 0 0 0 0 0 0 0 0
345 Assessment District 87-2 0 0 0 0 0 0 0 0 0 0
347 Assessment District 88-3 0 0 0 0 0 0 0 0 0 0
348 Assessment District 96-1 0 0 0 0 0 0 0 0 0 0
349 Assessment District 2001-01 0 0 0 0 0 0 0 0 0 0
351 CFD Rio Vista 0 0 0 0 0 0 0 0 0 0
352 Assessment District 2003-01 0 0 0 0 0 0 0 0 0 0
353 Assessment District 2004-01 0 0 0 0 0 0 0 0 0 0
354 Assessment District 2004-02 0 0 0 0 0 0 0 0 0 0
Total Capital Projects F unds 0 0 0 0 0 3,072,276 0 220,811 0 3,293,087

PROPRIETARY FUNDS
611 Equipment Replacement 0 0 844,047 0 0 0 0 21,877 70,000 935,924 612 Insurance 0 0 15,157,371 0 0 0 0 0 0 15,157,371
613 Technolog y 0 0 28,041 0 0 0 0 0 0 28,041
614 Facilities 0 0 0 0 0 0 73,200 0 0 73,200
Total Proprietary F unds 0 0 16,029,459 0 0 0 73,200 21,877 70,000 16,194,536 TOTAL CITY 49,893,180 3,597,912 21,929,346 660,285 436,813 16,684,431 1,047,986 606,758 1,065,231 95,921,941

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retirement 14,930,746 0 0 0 0 0 0 0 0 14,930,746 536 Successor Agency 2014 & 2021 A/B/C TABs 0 0 0 0 0 0 0 0 10,337,994 10,337,994 540 Successor Agency Administration 0 0 0 0 0 0 0 0 250,000 250,000 541 Successor Agency Other 0 0 0 0 0 0 0 0 0 0
550 Successor Agency 2007 Series A TAB 0 0 0 0 0 0 0 0 0 0 552 Successor Agency 2007 Series C TAB 0 0 0 0 0 0 0 0 0 0 TOTAL SUCCESSOR AGENCY TO THE RDA 14, 930,746 0 0 0 0 0 0 0 10,587,994 25,518,740

PUBLIC FINANCING AUTHORITY
491 Public Financing Authorit y 0 0 0 0 0 0 1,500,000 0 8,149,716 9,649,716 TOTAL PUBLIC FINANCING AUTHORITY 0 0 0 0 0 0 1,500,000 0 8,149,716 9,649,716 GRAND TOTAL 64, 823,926 3,597,912 21,929,346 660,285 436,813 16,684,431 2,547,986 606,758 19,802,941 131,090,397

REVENUES

REV ENUES AND OTHER SOURCES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2022/2023 PROJECTED

FINANCIAL SUMMARIES

OTHER

SOURCES
Taxes
Licenses
and
Perm its
Charges
for
Services
Special
Assessments
F ines and
F orfeitures
Intergovern-
mental
Re ve nue
Us e of
Money and
Property
Othe r
Revenues
Transfers
In
Total
R evenues and
Othe r Source s
CITY

GENERAL FUND
100 General Fund 51,705,693 3,147,600 4,719,000 260,000 438,000 5,275,000 300,000 330,000 832,206 67,007,499 431 Big League Dreams 0 0 0 0 0 0 5,000 0 0 5,000
711 Special Deposits 0 0 0 0 0 0 12,000 0 0 12,000
Total G eneral F und (reportable) 51,705,693 3,147,600 4,719,000 260,000 438,000 5,275,000 317,000 330,000 832,206 67,024,499

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 0 0 0 0 0 0 40,000 0 40,000 233 Traffic Safety 0 0 0 0 125,000 0 0 0 0 125,000
234 City Mitigation Fee 0 0 324,000 0 0 0 0 0 0 324,000 235 Developer Fees 0 400,000 40,000 0 0 0 0 0 0 440,000 236 Public Education Government (PEG) Fees 0 0 118,000 0 0 0 0 0 0 118,000 240 TDA SB 821 0 0 0 0 0 0 0 0 0 0
241 State Gas Tax 0 0 20,000 0 0 1,320,000 0 0 69,003 1,409,003 242 Air Quality Improvement 0 0 0 0 0 20,000 0 0 0 20,000 243 Measure A 0 0 20,000 0 0 2,040,000 0 0 69,003 2,129,003 244 Asset Forfeiture Program 0 0 0 0 0 0 0 0 0 0
246 Solid Waste 0 0 1,400,000 0 0 90,323 0 0 0 1,490,323 247 Police Grants 0 0 0 0 0 200,000 0 0 0 200,000
248 Road Maintenance and Rehabilitation Account 0 0 0 0 0 1,140,000 0 0 0 1,140,000 251 Community Development Block Grant 0 0 0 0 0 569,557 0 500 0 570,057 255 Police Department Special Revenues 0 0 0 0 0 15,000 0 25,000 0 40,000 256 Fire Department Special Revenues 0 0 0 0 0 0 0 25,000 0 25,000 2 5 9 F i r e G r a n t s 00 0 0 0 0 00 0 0
261 Landscape and Lighting District 0 0 0 372,000 0 0 0 0 323,000 695,000 561 Successor Housing Agency 0 0 0 0 0 0 0 30,000 0 30,000 Total Special Revenue F unds 0 400,000 1,922,000 372,000 125,000 5,394,880 0 120,500 461,006 8,795,386

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 30,000 0 30,000 322 Traffic Signalization 0 0 0 0 0 0 0 15,000 0 15,000 331 Areawide Capital Projects 0 0 0 0 0 11,282,553 0 270,000 0 11,552,553 341 Assessment District 85-1 0 0 0 0 0 0 0 0 0 0
344 Assessment District 86-5 0 0 0 0 0 0 0 0 0 0
345 Assessment District 87-2 0 0 0 0 0 0 0 0 0 0
347 Assessment District 88-3 0 0 0 0 0 0 0 0 0 0
348 Assessment District 96-1 0 0 0 0 0 0 0 0 0 0
349 Assessment District 2001-01 0 0 0 0 0 0 0 0 0 0
351 CFD Rio Vista 0 0 0 0 0 0 0 0 0 0
352 Assessment District 2003-01 0 0 0 0 0 0 0 0 0 0
353 Assessment District 2004-01 0 0 0 0 0 0 0 0 0 0
354 Assessment District 2004-02 0 0 0 0 0 0 0 0 0 0
Total Capital Projects Funds 0 0 0 0 0 11, 282,553 0 315,000 0 11,597,553

PROPRIETARY FUNDS
611 Equipment Replacement 0 0 897,902 0 0 0 0 0 224,900 1,122,802 612 Insurance 0 0 16,701,629 0 0 0 0 100,000 0 16,801,629 613 Technology 0 0 30,000 0 0 0 0 0 0 30,000
614 Facilities 0 0 0 0 0 0 78,000 0 0 78,000
Total Proprietary F unds 0 0 17,629,531 0 0 0 78,000 100,000 224,900 18,032,431 TOTAL CITY 51,705,693 3,547,600 24,270,531 632,000 563,000 21,952,433 395,000 865,500 1,518,112 105,449,869

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retirement 15,246,125 0 0 0 0 0 0 0 0 15,246,125 536 Successor Agency 2014 & 2021 A/B/C TABs 0 0 0 0 0 0 0 0 9,397,127 9,397,127 540 Successor Agency Administration 0 0 0 0 0 0 0 0 250,000 250,000 541 Successor Agency Other 0 0 0 0 0 0 0 0 0 0
550 Successor Agency 2007 Series A TAB 0 0 0 0 0 0 0 0 0 0 552 Successor Agency 2007 Series C TAB 0 0 0 0 0 0 0 0 0 0 TOTAL SUCCESSOR AG ENCY TO THE RDA 15,246,125 0 0 0 0 0 0 0 9,647,127 24,893,252

PUBLIC FINANCING AUTHORITY
491 Public Financing Authorit y 0 0 0 0 0 0 1,500,000 0 8,739,709 10,239,709 TOTAL PUBLIC FINANCING AUTHORITY 0 0 0 0 0 0 1,500,000 0 8,739,709 10,239,709 GRAND TOTAL 66,951,818 3,547,600 24, 270,531 632,000 563,000 21,952,433 1,895,000 865,500 19,904,948 140,582,830

REVENUES

REV ENUES AND OTHER SOURCES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2023/2024 ADOPTED

FINANCIAL SUMMARIES

OTHER

SOURCES
Tax es
Licenses
and
Per mi ts
Charges
for
Services
Special
Assessments
Fines and
Forfeitures
Intergovern-
mental
Revenue
Use of
Mon e y a n d
Pr op er ty
Other
Revenues
Transfers
In
Total
Revenues and
Other Sources
CITY

GENERAL FUND
100 General Fund 53,340,754 3,152,600 4,739,000 275,000 438,000 1,275,000 350,000 330,000 700,372 64,600,726 431 Big League Dreams 0 0 0 0 0 0 5,000 0 0 5,000
711 Special Deposits 0 0 0 0 0 0 12,000 0 0 12,000
Total G eneral F und (reportable) 53,340,754 3,152,600 4,739,000 275,000 438,000 1,275,000 367,000 330,000 700,372 64,617,726

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 0 0 0 0 0 0 40,000 0 40,000 233 Traffic Safety 0 0 0 0 150,000 0 0 0 0 150,000
234 City Mitigation Fee 0 0 330,000 0 0 0 0 0 0 330,000 235 Developer Fees 0 400,000 40,000 0 0 0 0 0 0 440,000 236 Public Education Government (PEG) Fees 0 0 118,000 0 0 0 0 0 0 118,000 240 TDA SB 821 0 0 0 0 0 0 0 0 0 0
241 State Gas Ta x 0 0 20,000 0 0 1,440,000 0 0 70,556 1,530,556 242 Air Quality Improvement 0 0 0 0 0 20,000 0 0 0 20,000 243 Measure A 0 0 20,000 0 0 2,081,000 0 0 70,556 2,171,556 244 Asset Forfeiture Program 0 0 0 0 0 0 0 0 0 0
246 Solid Waste 0 0 1,500,000 0 0 23,250 0 0 0 1,523,250 247 Police Grants 0 0 0 0 0 220,000 0 0 0 220,000
248 Road Maintenance and Rehabilitation Accoun t 0 0 0 0 0 1,146,000 0 0 0 1,146,000 251 Community Development Block Gran t 0 0 0 0 0 586,644 0 500 0 587,144 255 Police Department Special Revenues 0 0 0 0 0 15,000 0 25,000 0 40,000 256 Fire Department Special Revenues 0 0 0 0 0 0 0 25,000 0 25,000 259 Fire Grants 0 0 0 0 0 0 0 0 0 0
261 Landscape and Lighting District 0 0 0 372,000 0 0 0 0 323,000 695,000 561 Successor Housing Agency 0 0 0 0 0 0 0 30,000 0 30,000 Total Special Revenue F unds 0 400,000 2,028,000 372,000 150,000 5,531,894 0 120,500 464,111 9,066,505

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 30,000 0 30,000 322 Traffic Signalization 0 0 0 0 0 0 0 15,000 0 15,000 331 Areawide Capital Projects 0 0 0 0 0 5,877,106 0 250,000 0 6,127,106 341 Assessment District 85-1 0 0 0 0 0 0 0 0 0 0
344 Assessment District 86-5 0 0 0 0 0 0 0 0 0 0
345 Assessment District 87-2 0 0 0 0 0 0 0 0 0 0
347 Assessment District 88-3 0 0 0 0 0 0 0 0 0 0
348 Assessment District 96-1 0 0 0 0 0 0 0 0 0 0
349 Assessment District 2001-01 0 0 0 0 0 0 0 0 0 0
351 CFD Rio Vista 0 0 0 0 0 0 0 0 0 0
352 Assessment District 2003-01 0 0 0 0 0 0 0 0 0 0
353 Assessment District 2004-01 0 0 0 0 0 0 0 0 0 0
354 Assessment District 2004-02 0 0 0 0 0 0 0 0 0 0
Total Capital Projects F unds 0 0 0 0 0 5,877,106 0 295,000 0 6,172,106

PROPRIETARY FUNDS
611 Equipment Replacemen t 0 0 743,216 0 0 0 0 0 99,010 842,226 612 Insurance 0 0 17,806,200 0 0 0 0 100,000 0 17,906,200 613 Technology 0 0 30,000 0 0 0 0 0 0 30,000
614 Facilities 0 0 0 0 0 0 78,000 0 0 78,000
Total Proprietary F unds 0 0 18,579,416 0 0 0 78,000 100,000 99,010 18,856,426 TOTAL CITY 53,340,754 3,552,600 25,346,416 647,000 588,000 12,684,000 445,000 845,500 1,263,493 98,712,763

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retirement 14,766,895 0 0 0 0 0 0 0 0 14,766,895 536 Successor Agency 2014 & 2021 A/B/C TABs 0 0 0 0 0 0 0 0 9,401,894 9,401,894 540 Successor Agency Administration 0 0 0 0 0 0 0 0 250,000 250,000 541 Successor Agency Other 0 0 0 0 0 0 0 0 0 0
550 Successor Agency 2007 Series A TAB 0 0 0 0 0 0 0 0 0 0 552 Successor Agency 2007 Series C TAB 0 0 0 0 0 0 0 0 0 0 TOTAL SUCCESSOR AGENCY TO THE RDA 14,766,895 0 0 0 0 0 0 0 9,651,894 24,418,789

PUBLIC FINANCING AUTHORITY
491 Public Financing Authority 0 0 0 0 0 0 1,500,000 0 8,684,695 10,184,695 TOTAL PUBLIC FINANCING AUTHORITY 0 0 0 0 0 0 1,500,000 0 8,684,695 10,184,695 GRAND TOTAL 68,107,649 3,552,600 25,346,416 647,000 588,000 12,684,000 1,945,000 845,500 19,600,082 133,316,246

REVENUES

REV ENUES AND OTHER SOURCES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2024/2025 ADOPTED

FINANCIAL SUMMARIES

OTHER USES
Salaries
and
Benefits Operations
Debt
Service
Transfers
Out
Total
Operating
Expenditures
and Other
Uses
Capital
Outlay
CIP
Pr oj ects
Total
Capital
Expenditures
Total
Expenditures
and Other Uses
CITY

GENERAL FUND
100 General F und
Elected Officials 297,289 232,836 0 0 530,125 27,794 0 27,794 557,919 Legal Services 0 239,656 0 0 239,656 0 0 0 239,656
City Management 3,109,649 1,910,157 0 0 5,019,806 0 0 0 5,019,806 Financial Services 3,204,441 4,808,234 0 0 8,012,675 0 0 0 8,012,675 Development Services 2,419,224 1,224,640 0 30,957 3,674,821 0 0 0 3,674,821 Engineering, Public Works 737,992 1,991,425 0 308,991 3,038,408 887,488 0 887,488 3,925,895 Public Saf ety :

Police 16,441,420 2,714,741 0 197,625 19,353,787 0 0 0 19,353,787 Fire 11,150,569 1,999,327 0 6,471 13,156,367 0 0 0 13,156,367 General Governmnet -19,179 1,676,323 0 0 1,657,144 0 0 0 1,657,144 Total General Fund (Fund 100) 37,341,404 16,797,340 0 544,045 54,682,788 915,281 0 915,281 55,598,069 431 Big League Dreams 0 3,125 0 377,971 381,096 0 0 0 381,096 711 Special Deposits 0 0 0 0 0 0 0 0 0
Total General Fund (reportable) 37,341,404 16,800,464 0 922,016 55,063,884 915,281 0 915,281 55,979,166

SPEC IA L REV ENUE FUNDS
232 Master Underground Plan 0 0 0 0 0 0 13,000 13,000 13,000 233 Traffic Safety 10,394 77,506 0 75,690 163,589 0 0 0 163,589 234 City Mitigation Fee 0 5,276 0 0 5,276 0 0 0 5,276
235 Developer Fees 0 30,957 0 0 30,957 53,788 62,973 116,760 147,717 236 Public Education Government (PEG) Fees 0 11,590 0 31,708 43,298 0 15,364 15,364 58,662 240 TDA SB 821 0 0 0 0 0 0 0 0 0
241 State Gas Tax 917,992 421,633 0 100,296 1,439,921 0 0 0 1,439,921 242 Air Quality Improvement 0 0 0 0 0 0 0 0 0
243 Measure A 917,991 635,470 0 133,728 1,687,189 0 0 0 1,687,189 244 Asset Forfeiture Program 0 0 0 0 0 0 0 0 0
246 Solid Waste 261,776 468,389 0 31,723 761,888 0 9,513 9,513 771,402 247 Police Grants 0 138,147 0 84,356 222,503 0 0 0 222,503 248 Road Maintenance and Rehabilitation Account 0 19,339 0 0 19,339 0 388,636 388,636 407,975 251 Community Development Block Grant 0 689,947 0 22,161 712,108 0 47,699 47,699 759,807 255 Police Department Special Revenues 0 40,467 0 0 40,467 0 0 0 40,467 256 Fire Department Special Revenues 0 10,550 0 0 10,550 0 0 0 10,550 259 Fire Grants 0 0 0 0 0 0 0 0 0
261 Landscape and Lighting District 0 448,327 0 211,296 659,622 0 0 0 659,622 561 Successor Housing Agency 22,418 57,311 0 50,491 130,220 0 0 0 130,220 Total Special Revenue Funds 2,130,572 3,054,908 0 741,449 5,926,928 53,788 537,185 590,973 6,517,900

CAPITAL PROJE CTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 0 0
322 Traffic Signalization 0 0 0 0 0 0 0 0 0
331 Areaw ide Capital Projects 0 0 0 0 0 0 11,862,077 11,862,077 11,862,077 341 Assessm ent D istrict 85-1 0 0 0 0 0 0 0 0 0
344 Assessm ent D istrict 86-5 0 0 0 0 0 0 0 0 0
345 Assessm ent D istrict 87-2 0 0 0 0 0 0 0 0 0
347 Assessm ent D istrict 88-3 0 0 0 0 0 0 0 0 0
348 Assessm ent D istrict 96-1 0 0 0 0 0 0 0 0 0
349 Assessment District 2001-01 0 0 0 0 0 0 162,687 162,687 162,687 351 CFD Rio Vista 0 0 0 0 0 0 0 0 0
352 Assessment District 2003-01 0 0 0 0 0 0 0 0 0
353 Assessment District 2004-01 0 0 0 0 0 0 0 0 0
354 Assessment District 2004-02 0 0 0 0 0 0 0 0 0
Total Capital Projects Funds 0 0 0 0 0 0 12,024,765 12,024,765 12,024,765

PROPRIETARY FUNDS
611 Equipment Replacement 0 769,914 0 0 769,914 0 0 0 769,914 612 Insurance 18,285,549 2,523,177 0 0 20,808,726 0 93,227 93,227 20,901,953 613 Technology 0 13,585 0 0 13,585 0 0 0 13,585
614 Facilities 0 35,306 0 0 35,306 0 0 0 35,306
Total Proprietary Funds 18,285,549 3,341,982 0 0 21,627,531 0 93,227 93,227 21,720,758 TOTAL CITY 57,757,525 23,197,354 0 1,663,465 82,618,343 969,069 12,655,176 13,624,245 96,242,588

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retirement 0 20,393 0 14,596,451 14,616,844 0 0 0 14,616,844 536 Successor Agency 2014 & 2021 A/B/C TABs 0 5,230 3,354,330 0 3,359,560 0 0 0 3,359,560 540 Successor Agency Administration 0 0 0 250,000 250,000 0 0 0 250,000 541 Successor Agency Other 0 0 977,058 0 977,058 0 0 0 977,058 550 Successor Agency 2007 Series A TAB 0 105,000 0 0 105,000 0 0 0 105,000 552 Successor Agency 2007 Series C TAB 0 0 0 0 0 0 0 0 0 TOTAL SUCCESSOR AGENCY TO THE RDA 0 130,623 4,331,388 14,846,451 19,308,462 0 0 0 19,308,462

PUBLIC FINANCING AUTHORITY
491 Public Financing Authority 26,128,585 523,096 9,353,661 0 36,005,342 0 0 0 36,005,342 TOTAL PUBLIC FINANCING AUTHORITY 26,128,585 523,096 9,353,661 0 36,005,342 0 0 0 36,005,342 GRAND TOTAL 83,886,110 23,851,073 13,685,050 16,509,915 137,932,148 969,069 12,655,176 13,624,245 151,556,393

OPERATING EXPENDITURES CAPITAL EXPENDITURES

EXPENDITURES AND OTHER USES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2021/2022 ACTUAL

FINANCIAL SUMMARIES

OTHER USES
Salaries
and
Benefits Operations
Debt
Service
Transfers
Out
Total
Operating
Expenditures
and Other
Uses
Capital
Outlay
CIP
Projects
Total
Capital
Expenditures
Total
Expenditures
and Other Uses
CITY

GENERAL FUND
100 General Fund
Elected Officials 233,077 376,822 0 0 609,899 66,915 0 66,915 676,814 City Clerk 282,235 131,323 0 0 413,558 0 0 0 413,558
Legal Services 0 222,134 0 0 222,134 0 0 0 222,134
City Management 2,693,246 2,249,508 0 0 4,942,754 0 0 0 4,942,754 Financial Services 2,569,591 6,037,547 0 0 8,607,138 0 0 0 8,607,138 Development Services 3,398,058 1,625,662 0 0 5,023,720 0 0 0 5,023,720 Engineering & Public Works 957,112 2,836,535 0 377,393 4,171,041 2,772,868 0 2,772,868 6,943,909 Public Safety:

Police 16,710,019 2,955,790 0 176,717 19,842,526 0 0 0 19,842,526 Fire 12,293,619 2,491,307 0 16,575 14,801,501 0 0 0 14,801,501 General Government 0 1,508,125 0 3,380,734 4,888,860 0 0 0 4,888,860 Total General Fund (Fund 100) 39,136,957 20,434,754 0 3,951,420 63,523,131 2,839,783 0 2,839,783 66,362,914 431 Big League Dreams 0 0 0 378,498 378,498 0 0 0 378,498 711 Special Deposits 0 0 0 0 0 0 0 0 -
Total G eneral F und (reportable) 39,136,957 20,434,754 0 4,329,918 63,901,629 2,839,783 0 2,839,783 66,741,412

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 0 0 0 0 0 2,200 2,200 2,200 233 Traffic Safety 20,301 61,353 0 77,962 159,617 0 0 0 159,617 234 City Mitigation Fee 0 0 0 0 0 0 0 0 -
235 Developer Fees 0 27,260 0 0 27,260 40,755 0 40,755 68,015 236 Public Education Government (PEG) Fees 0 7,426 0 21,773 29,199 0 0 0 29,199 240 TDA SB 821 0 0 0 0 0 0 0 0 -
241 State Gas Tax 737,204 262,243 0 137,743 1,137,190 0 0 0 1,137,190 242 Air Quality Improvement 0 0 0 0 0 0 0 0 -
243 Measure A 737,204 441,048 0 137,743 1,315,995 0 0 0 1,315,995 244 Asset For feiture Program 0 0 0 0 0 0 0 0 -
246 Solid Waste 210,143 576,335 0 32,679 819,157 0 29,419 29,419 848,576 247 Police Grants 0 15,128 0 0 15,128 0 0 0 15,128
248 Road Maintenance and Rehabilitation Account 0 15,053 0 0 15,053 0 885,252 885,252 900,305 251 Community Development Block Grant 0 145,421 0 0 145,421 0 391,625 391,625 537,046 255 Police Department Special Revenues 0 10,098 0 118,986 129,084 0 0 0 129,084 256 Fire Department Special Revenues 0 20,746 0 0 20,746 0 0 0 20,746 259 Fire Grants 0 0 0 0 0 0 0 0 -
261 Landscape and Lighting District 0 440,596 0 237,923 678,519 0 0 0 678,519 561 Successor Housing Agenc y 23,228 33,096 0 61,571 117,895 0 0 0 117,895 Total Special Revenue F unds 1,728,080 2,055,803 0 826,380 4,610,264 40,755 1,308,496 1,349,251 5,959,514

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 0 -
322 Tra ffic Signalization 0 0 0 0 0 0 0 0 -
331 Areawide Capital Projects 0 0 0 0 0 0 1,861,589 1,861,589 1,861,589 341 A ssessment District 85-1 0 0 0 0 0 0 0 0 -
344 A ssessment District 86-5 0 0 0 0 0 0 0 0 -
345 A ssessment District 87-2 0 0 0 0 0 0 0 0 -
347 A ssessment District 88-3 0 0 0 0 0 0 0 0 -
348 A ssessment District 96-1 0 0 0 0 0 0 0 0 -
349 Assessment District 2001-01 0 0 0 0 0 0 20,524 20,524 20,524 351 CFD Rio Vista 0 0 0 0 0 0 0 0 -
352 Assessment District 2003-01 0 0 0 0 0 0 0 0 -
353 Assessment District 2004-01 0 0 0 0 0 0 0 0 -
354 Assessment District 2004-02 0 9,999 0 0 9,999 0 0 0 9,999 Total Capital Projects Funds 0 9,999 0 0 9,999 0 1, 882,113 1,882,113 1,892,112

PROPRIETARY FUNDS
611 Equipment Replacement 0 800,000 0 0 800,000 0 0 0 800,000 612 Insurance 10,871,454 2,662,909 0 0 13,534,363 0 7,560 7,560 13,541,923 613 Technolog y 0 13,585 0 0 13,585 0 0 0 13,585
614 Facilities 0 40,000 0 0 40,000 0 0 0 40,000
Total Proprietary Funds 10, 871,454 3,516,494 0 0 14,387,948 0 7,560 7,560 14,395,508 TOTAL CITY 51,736,491 26,017,051 0 5,156,298 82,909,840 2,880,538 3,198,169 6,078,707 88,988,547

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retiremen t 0 20,000 0 14,979,686 14,999,686 0 0 0 14,999,686 536 Successor Agency 2014 & 2021 A/B/C TABs 0 5,250 4,087,648 0 4,092,898 0 0 0 4,092,898 540 Successor Agency Administration 0 0 0 250,000 250,000 0 0 0 250,000 541 Successor Agency Other 0 0 1,383,609 0 1,383,609 0 0 0 1,383,609 550 Successor Agency 2007 Series A TAB 0 40,275 0 0 40,275 0 0 0 40,275 552 Successor Agency 2007 Series C TAB 0 250,000 0 0 250,000 0 0 0 250,000 TOTAL SUCCESSOR AGENCY TO THE RDA 0 315,525 5,471,258 15,229,686 21,016,469 0 0 0 21,016,469

PUBLIC FINANCING AUTHORITY
491 Public Financing Authorit y 0 3,800 10,982,112 0 10,985,912 0 0 0 10,985,912 TOTAL PUBLIC FINANCING AUTHORITY 0 3,800 10, 982,112 0 10,985,912 0 0 0 10,985,912 GRAND TOTAL 51, 736,491 26,336,376 16,453,370 20,385,984 114,912,220 2,880,538 3,198,169 6,078,707 120,990,927

OPERATING EXPENDITURES CAPITAL EXPENDITURES

EXPENDITURES AND OTHER USES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2022/2023 PROJECTED

FINANCIAL SUMMARIES

OTHER USES
Salaries
and
Benefits Operations
Debt
Service
Transfers
Out
Total
Operating
Expenditure
Capital
Outlay CIP Projects
Total
Capital
Expenditure
Total
Expenditures
and Other
CITY

GENERAL FUND
100 General Fund
Elected Officials 244,274 561,298 0 0 805,572 150,000 0 150,000 955,572 Legal Services 0 250,000 0 0 250,000 0 0 0 250,000
City Management 3,310,057 3,091,639 0 0 6,401,696 0 0 0 6,401,696 Financial Services 2,517,249 7,432,336 0 0 9,949,585 0 0 0 9,949,585 Development Services 3,236,967 1,596,931 0 0 4,833,898 0 0 0 4,833,898 Engineering & Public Works 1,415,117 2,343,190 0 323,000 4,081,307 2,310,210 0 2,310,210 6,391,517 Public Safety:

Police 16,121,120 3,335,638 0 144,900 19,601,658 0 0 0 19,601,658 Fire 11,822,177 2,532,218 0 0 14,354,395 0 0 0 14,354,395 General Government 300,000 3,354,091 0 3,287,139 6,941,230 0 0 0 6,941,230 Total General Fund (Fund 100) 38, 966,961 24,497,341 0 3,755,039 67,219,341 2,460,210 0 2,460,210 69,679,551 431 Big League Dreams 0 10,000 0 377,493 387,493 0 0 0 387,493 711 Special Deposits 0 0 0 0 0 0 0 0 0
Total General Fund (reportable) 38, 966,961 24,507,341 0 4,132,532 67,606,834 2,460,210 0 2,460,210 70,067,044

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 20,000 0 0 20,000 0 80,000 80,000 100,000 233 Traffic Safet y 66,765 202,427 0 83,182 352,374 0 0 0 352,374 234 City Mitigation Fee 0 0 0 0 0 0 188,458 188,458 188,458 235 Developer Fees 0 40,000 0 0 40,000 0 80,000 80,000 120,000 236 Public Education Government (PEG) Fees 0 73,000 0 46,591 119,591 100,000 0 100,000 219,591 240 TDA SB 821 0 0 0 0 0 0 0 0 0
241 State Gas Tax 851,675 574,829 0 159,496 1,586,000 0 0 0 1,586,000 242 Air Quality Improvement 0 10,000 0 80,000 90,000 0 0 0 90,000 243 Measure A 851,675 964,829 0 159,496 1,976,000 0 1,000,000 1,000,000 2,976,000 244 Asset Forfeiture Program 0 5,000 0 0 5,000 0 0 0 5,000 246 Solid Waste 337,227 1,367,130 0 39,173 1,743,530 0 100,000 100,000 1,843,530 247 Police Grants 0 220,000 0 0 220,000 0 0 0 220,000
248 Road Maintenance and Rehabilitation Account 0 0 0 0 0 0 1,653,381 1,653,381 1,653,381 251 Community Development Block Grant 113,911 0 0 0 113,911 0 455,646 455,646 569,557 255 Police Department Special Revenues 0 25,000 0 0 25,000 0 0 0 25,000 256 Fire Department Special Revenues 0 25,000 0 0 25,000 0 0 0 25,000 259 Fire Grants 0 0 0 0 0 0 0 0 0
261 Landscape and Lighting District 0 432,500 0 231,693 664,193 0 0 0 664,193 561 Successor Housing Agenc y 62,911 74,825 0 52,934 190,670 0 0 0 190,670 Total Special Revenue Funds 2, 284,164 4,034,540 0 852,565 7,171,269 100,000 3,557,485 3,657,485 10,828,754

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 0 0
322 Traffic Signalization 0 0 0 0 0 0 0 0 0
331 Areawide Capital Projects 0 0 0 0 0 0 9,924,700 9,924,700 9,924,700 341 Assessment District 85-1 0 0 0 0 0 0 258,085 258,085 258,085 344 Assessment District 86-5 0 0 0 0 0 0 555,271 555,271 555,271 345 Assessment District 87-2 0 0 0 0 0 0 0 0 0
347 Assessment District 88-3 0 0 0 0 0 0 230,000 230,000 230,000 348 Assessment District 96-1 0 0 0 0 0 0 150,000 150,000 150,000 349 Assessment District 2001-01 0 0 0 0 0 0 0 0 0
351 CFD Rio Vista 0 0 0 0 0 0 0 0 0
352 Assessment District 2003-01 0 0 0 0 0 0 0 0 0
353 Assessment District 2004-01 0 0 0 0 0 0 0 0 0
354 Assessment District 2004-02 0 0 0 0 0 0 400,000 400,000 400,000 Total Capital Projects Funds 0 0 0 0 0 0 11,518,056 11, 518,056 11,518,056

PROPRIETARY FUNDS
611 Equipment Replacement 0 995,000 0 0 995,000 3,628,000 0 3,628,000 4,623,000 612 Insurance 13,460,326 4,524,000 0 0 17,984,326 0 300,000 300,000 18,284,326 613 Technolog y 0 92,085 0 0 92,085 0 0 0 92,085
614 Facilities 0 35,000 0 0 35,000 0 0 0 35,000
Total Proprietary Funds 13, 460,326 5,646,085 0 0 19,106,411 3,628,000 300,000 3,928,000 23,034,411 TOTAL CITY 54,711,451 34,187,966 0 4,985,097 93,884,514 6,188,210 15,375,540 21,563,750 115,448,265

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retirement 0 30,000 0 14,722,204 14,752,204 0 0 0 14,752,204 536 Successor Agency 2014 & 2021 A/B/C TABs 0 10,000 3,950,000 0 3,960,000 0 0 0 3,960,000 540 Successor Agency Administration 0 0 0 250,000 250,000 0 0 0 250,000 541 Successor Agency Othe r 0 0 1,623,646 0 1,623,646 0 0 0 1,623,646 550 Successor Agency 2007 Series A TAB 0 0 0 0 0 0 0 0 0 552 Successor Agency 2007 Series C TAB 0 11,610 0 0 11,610 0 0 0 11,610 TOTAL SUCCESSOR AGENCY TO THE RDA 0 51,610 5, 573,646 14,972,204 20,597,460 0 0 0 20,597,460

PUBLIC FINANCING AUTHORITY
491 Public Financing Authority 0 5,000 11,555,161 0 11,560,161 0 0 0 11,560,161 TOTAL PUBLIC F INANCING AUTHORITY 0 5,000 11,555,161 0 11,560,161 0 0 0 11,560,161 G RAND TOTAL 54,711,451 34,244,576 17,128,806 19,957,301 126,042,135 6,188,210 15,375,540 21,563,750 147,605,885

OPERATING EXPENDITURES CAPITAL EXPENDITURES

EXPENDITURES AND OTHER USES SUMMARY BY MAJOR CATEGORY AND FUND - ALL FUNDS F Y 2023/2024 ADOPTED

FINANCIAL SUMMARIES

OTHER USES
Salaries
and
Benefits Operations
Debt
Service
Transfers
Out
Total
Operating
Expenditures
and Other
Uses
Capital
Outlay CIP Projects
Total
Capital
Expenditures
Total
Expenditures
and Other Uses
CITY

GENERAL FUND
100 G eneral F und
Elected Officials 268,069 591,954 0 0 860,023 150,000 0 150,000 1,010,023 Legal Services 0 250,000 0 0 250,000 0 0 0 250,000
City Management 3,580,419 2,918,528 0 0 6,498,947 0 0 0 6,498,947 Financial Services 2,630,470 7,093,484 0 0 9,723,954 0 0 0 9,723,954 Development Services 3,382,570 1,619,380 0 0 5,001,950 0 0 0 5,001,950 Engineering & Public Works 1,504,789 2,271,648 0 323,000 4,099,437 1,350,000 0 1,350,000 5,449,437 Public Safety:

Police 16,931,746 3,311,721 0 99,010 20,342,477 0 0 0 20,342,477 Fire 12,622,604 2,543,085 0 0 15,165,689 0 0 0 15,165,689 General Governmen t 300,000 3,448,222 0 3,234,695 6,982,917 0 0 0 6,982,917 Total G eneral F und (F und 100) 41,220,667 24,048,022 0 3,656,705 68,925,394 1,500,000 0 1,500,000 70,425,394 431 Big League Dreams 0 10,000 0 374,999 384,999 0 0 0 384,999 711 Special Deposits 0 0 0 0 0 0 0 0 0
Total G eneral F und (reportable) 41,220,667 24,058,022 0 4,031,704 69,310,393 1,500,000 0 1,500,000 70,810,393

SPECIAL REVENUE FUNDS
232 Master Underground Plan 0 20,000 0 0 20,000 0 750,000 750,000 770,000 233 Traffic Safet y 66,955 202,427 0 85,678 355,060 0 0 0 355,060 234 City Mitigation Fee 0 0 0 0 0 0 0 0 0
235 Developer Fees 0 40,000 0 0 40,000 0 800,000 800,000 840,000 236 Public Education Government (PEG) Fees 0 53,600 0 47,989 101,589 60,000 0 60,000 161,589 240 TDA SB 821 0 0 0 0 0 0 0 0 0
241 State Gas Tax 896,092 494,763 0 164,280 1,555,135 0 0 0 1,555,135 242 Air Quality Improvemen t 0 10,000 0 0 10,000 0 0 0 10,000 243 Measure A 896,092 884,764 0 164,280 1,945,136 0 690,227 690,227 2,635,363 244 A sset Forfeiture Program 0 5,000 0 0 5,000 0 0 0 5,000 246 Solid Waste 352,537 1,393,826 0 40,347 1,786,710 0 100,000 100,000 1,886,710 247 Police Grants 0 220,000 0 0 220,000 0 0 0 220,000
248 Road Maintenance and Rehabilitation Accoun t 0 0 0 0 0 0 1,170,000 1,170,000 1,170,000 251 Community Development Block Gran t 117,329 0 0 0 117,329 0 469,315 469,315 586,644 255 Police Department Special Revenues 0 25,000 0 0 25,000 0 0 0 25,000 256 Fire Department Special Revenues 0 25,000 0 0 25,000 0 0 0 25,000 259 Fire Grants 0 0 0 0 0 0 0 0 0
261 Landscape and Lighting Distric t 0 442,231 0 236,906 679,137 0 0 0 679,137 561 Successor Housing Agenc y 66,144 75,297 0 54,521 195,962 0 0 0 195,962 Total Special Revenue Funds 2,395,149 3,891,908 0 794,001 7,081,058 60,000 3,979,542 4,039,542 11,120,600

CAPITAL PROJECTS FUNDS
321 Police and Fire Facilities 0 0 0 0 0 0 0 0 0
322 Traffic Signalization 0 0 0 0 0 0 0 0 0
331 Areawide Capital Projects 0 0 0 0 0 0 4,540,144 4,540,144 4,540,144 341 A ssessment District 85-1 0 0 0 0 0 0 0 0 0
344 A ssessment District 86-5 0 0 0 0 0 0 0 0 0
345 A ssessment District 87-2 0 0 0 0 0 0 0 0 0
347 A ssessment District 88-3 0 0 0 0 0 0 0 0 0
348 A ssessment District 96-1 0 0 0 0 0 0 0 0 0
349 A ssessment District 2001-01 0 0 0 0 0 0 0 0 0
351 CFD Rio Vista 0 0 0 0 0 0 0 0 0
352 A ssessment District 2003-01 0 0 0 0 0 0 0 0 0
353 A ssessment District 2004-01 0 0 0 0 0 0 0 0 0
354 A ssessment District 2004-02 0 0 0 0 0 0 0 0 0
Total Capital Projects F unds 0 0 0 0 0 0 4,540,144 4,540,144 4,540,144

PROPRIETARY FUNDS
611 Equipment Replacemen t 0 1,055,000 0 0 1,055,000 438,000 0 438,000 1,493,000 612 Insurance 14,439,608 4,924,000 0 0 19,363,608 0 100,000 100,000 19,463,608 613 Technolog y 0 92,085 0 0 92,085 0 0 0 92,085
614 Facilities 0 35,000 0 0 35,000 0 0 0 35,000
Total Proprietary F unds 14,439,608 6,106,085 0 0 20,545,693 438,000 100,000 538,000 21,083,693 TOTAL CITY 58,055,424 34,056,015 0 4,825,705 96,937,144 1,998,000 8,619,686 10,617,686 107,554,830

SUCCESSOR AGENCY TO THE RDA
530 Redevelopment Obligation Retiremen t 0 30,000 0 14,726,895 14,756,895 0 0 0 14,756,895 536 Successor Agency 2014 & 2021 A/B/C TABs 0 10,000 3,720,000 0 3,730,000 0 0 0 3,730,000 540 Successor Agency Administration 0 0 0 250,000 250,000 0 0 0 250,000 541 Successor Agency Other 0 0 1,753,537 0 1,753,537 0 0 0 1,753,537 550 Successor Agency 2007 Series A TAB 0 0 0 0 0 0 0 0 0 552 Successor Agency 2007 Series C TAB 0 0 0 0 0 0 0 0 0 TOTAL SUCCESSOR AGENCY TO THE RDA 0 40,000 5,473,537 14,976,895 20,490,432 0 0 0 20,490,432

PUBLIC FINANCING AUTHORITY
491 Public Financing Authorit y 0 5,000 11,502,997 0 11,507,997 0 0 0 11,507,997 TOTAL PUBLIC FINANCING AUTHORITY 0 5,000 11,502,997 0 11,507,997 0 0 0 11,507,997 GRAND TOTAL 58,055,424 34,101,015 16,976,534 19,802,600 128,935,572 1,998,000 8,619,686 10,617,686 139,553,258

OPERATING EXPENDITURES CAPITAL EXPENDITURES

EXPENDITURES AND OTHER USES SUM M ARY BY M AJOR CATEGORY AND FUND - ALL FUNDS FY 2024/2025 ADOPTED

FINANCIAL SUMMARIES

FUND
FY 2023/2024
Transfers In
FY 2023/2024
Transfers Out
FY 2024/2025
Transfers In
FY 2024/2025
Transfers Out Purpose
100 General Fund 83,182 - 85,678 - Admin overhead 100 General Fund 46,591 - 47,989 - Admin overhead 100 General Fund 159,496 - 164,280 - Admin overhead 100 General Fund - - - - Admin overhead 100 General Fund 159,496 - 164,280 - Admin overhead 100 General Fund 39,173 - 40,347 - Admin overhead 100 General Fund 62,947 - 64,363 - Admin overhead 100 General Fund 30,740 - 31,432 - Labor reimbursement 100 General Fund 52,934 - 54,521 - Admin overhead 100 General Fund - 3,287,139 - 3,234,695 Bond Payment 100 General Fund 250,000 - 250,000 - ROPS admin expenditures 100 General Fund - - - - Big League Dreams 100 General Fund - 323,000 - 323,000 Maintenance support costs 100 General Fund - 144,900 - 99,010 Equipment replacement Total - General Fund 884,559 3,755,039 902,890 3,656,705 233 T raffi c Safety - 83,182 - 85,678 Admin overhead 236 Public, Education and Government (PEG) - 46,591 - 47,989 Admin overhead 241 Gas Tax - 159,496 - 164,280 Admin overhead 241 Gas Tax 69,003 - 70,556 - Labor reimbursement Total - Gas Tax 69,003 159,496 70,556 164,280 242 Air Quality Management - 80,000 - - Equipment replacement 243 Measure A - 159,496 - 164,280 Admin overhead 243 Measure A 69,003 - 70,556 - Labor reimbursement Total - Measure A 69,003 159,496 70,556 164,280 246 Solid Waste - 39,173 - 40,347 Admin overhead 261 Landscape/Lighting District - 62,947 - 64,363 Admin overhead 261 Landscape/Lighting District 323,000 - 323,000 - Maintenance support costs 261 Landscape/Lighting District - 30,740 - 31,432 Labor reimbursement 261 Landscape/Lighting District - 69,003 - 70,556 Labor reimbursement 261 Landscape/Lighting District - 69,003 - 70,556 Labor reimbursement Total - Landscape/Lighting District 323,000 231,693 323,000 236,906 431 Big League Dreams - 377,493 - 374,999 Bond payment 491 Public Financing Authority 3,287,139 - 3,234,695 - Bond payment 491 Public Financing Authority 377,493 - 374,999 - Bond payment 491 Public Financing Authority 5,075,077 - 5,075,001 - Bond payment Total - Public Financing Authority 8,739,709 - 8,684,695 - 530 Redevelopment Obligation Retirement - 5,075,077 - 5,075,001 Bond payment 530 Redevelopment Obligation Retirement - 250,000 - 250,000 ROPS admin expenditures 530 Redevelopment Obligation Retirement - 9,397,127 - 9,401,894 ROPS bond payments Total - Redevelop Oblig Retirement - 14,722,204 - 14,726,895 536 Successor Agency 2014 A/B/C TABs 9,397,127 - 9,401,894 - ROPS bond payments 540 Successor Agency Admin 250,000 - 250,000 - ROPS admin expenditures 540 Successor Agency Admin - 250,000 - 250,000 ROPS admin expenditures Total - Successor Agency Admin 250,000 250,000 250,000 250,000 561 Successor to Housing Agency - 52,934 - 54,521 Admin overhead 611 Equipment Replacement 224,900 - 99,010 - Equipment replacement TOTALS 19,957,301 19,957,301 19,802,600 19,802,600

OPERATING TRANSFERS SUMMARY - ALL FUNDS

GENERAL FUND
 Financial Summary – General Fund (Fund 100)
 General Fund Revenues
 General Fund Expenditures
 Departments:
 Elected Officials
 Community Organizations
 Legal Services
 City Management:
 City Manager
 Human Resources
 Communication & Events
 City Clerk
 Information Technology
 Economic Development
 Financial Services:
 Administration
 Risk Management
 Finance
 Facilities
 Successor Agencies:
o Housing
o Redevelopment
 Development Services:
 Administration
 Planning
 Building
 Code
 Engineering and Public Works:
 Administration
 Engineering
 Public Works
 Parks
 Police Department:
 Administration
 Field Services
 Investigative Services
 Emergency Communications
 Animal Control
 Fire Department:
 Administration
 Emergency Services
 Prevention
 Ambulance Services
 Emergency Management
 General Government

GENERAL FUND Fund 100

Description: The General Fund is the primary operating fund of the City of Cathedral City and is used to account for all financial resources, except those required to be accounted for in another fund.

Funding Sources: Revenues are generated from general taxes (property, sales, transactions and use, utility users, transient occupancy, cannabis, and franchise fees), licen ses and permits, fines and forfeits, intergovernmental revenues, use of money and property (interest and rents), other revenues and interfund transfers.

Fund Balance: Fund balance is projected to decrease $2,672,052, or -6.84%, to $36,380,967 as of June 30, 2024 and decrease another $5,824,668, or -1 6.01%, to $30,556,299 as of June 30, 2025. This change in fund balance for the General Fund is primarily due to increased personnel costs, implementing an allocation for California Public Employees’ Retirement System (CalPERS) unfunded actuarial liability, and continuing the annual allocation for Other Post-Employment Benefits (OPEB) unfunded liability.

F Y 2021/2022
Actual
F Y 2022/2023
Projected
F Y 2023/2024
Adopted
F Y 23 to FY 24
$ Change
FY 2 3 to FY 2 4
% Change
F Y 2024/2025
Adopted
FY 2 4 to FY 25
$ Change
F Y 24 to F Y 25
% Change
BEGINNING BALANCE 30, 828,252 37,259,619 39,053,019 1,793,400 4.80% 36,380,967 -2,672,052 -6.84%

REVENUES AND OTHER SOURCES
Taxes 50,011,759 49,893,180 51,705,693 1,812,513 3.60% 53,340,754 1,635,061 3.16% Licenses and permits 2,959,562 3,438,019 3,147,600 -290,419 -8.40% 3,152,600 5,000 0.16% Charges for services 5,298,842 4,224,503 4,719,000 494,497 11.70% 4,739,000 20,000 0.42% Special assessments 222,431 247,785 260,000 12,215 0.00% 275,000 15,000 0.00% Fines and forfeitures 552,855 319,014 438,000 118,986 37.30% 438,000 0 0.00% Intergovernmental revenue 2,204,609 8,447,813 5,275,000 -3,172,813 -37.60% 1,275,000 -4,000,000 -75.83% Use of money and property -394,549 792,728 300,000 -492,728 -62.20% 350,000 50,000 16.67% Other revenues 607,225 235,837 330,000 94,163 39.90% 330,000 0 0.00% Transfers in 566,702 557,435 832,206 274,771 49.30% 700,372 -131,834 -15.84% Total revenues and other sources 62,029,436 68,156,314 67,007,499 -1,148,815 -1.70% 64,600,726 -2,406,773 -3.59%

EXPENDITURES AND OTHER USES
Salaries and benefits 37,341,404 39,136,957 38,966,961 -169,996 -0.40% 41,220,667 2,253,706 5.78% Operations 16,797,340 20,434,754 24,497,341 4,062,587 19.90% 24,048,022 -449,319 -1.83% Transfers out 544,045 3,951,420 3,755,039 -196,381 -5.00% 3,656,705 -98,334 -2.62% Capital outlay 915,281 2,839,783 2,460,210 -379,573 -13.40% 1,500,000 -960,210 -39.03% Total expenditures and other uses 55,598,069 66,362,914 69,679,551 3,316,637 5.00% 70,425,394 745,843 1.07% Net increase (decrease) 6,431,367 1,793,400 -2,672,052 -4,465,452 -249.00% -5,824,668 -3,152,616 117.98% ENDING BALANCE 37, 259,619 39,053,019 36,380,967 -2,672,052 -6.80% 30,556,299 -5,824,668 -16.01% FINANCIAL SUM M ARY - GENERAL FUND (FUND 100)

GENERAL FUND REVENUES

The City of Cathedral City’s annual revenues are derived from taxes, licenses and permits, charges for services, fines and forfeits, intergovernmental revenue, use of money and property, other miscellaneous revenues and interfund transfers in. Taxes are the largest component of the City’s revenue and represent almost 83% of the total revenue expected to be received in the next two fiscal year s. Sales-related taxes (sales and use tax/transactions and use tax) represent the largest category of taxes re ceived at approximately 39% while property-related taxes account for another 25%.

Assumptions used in projecting revenues for FY 2023/ 2024 and FY 2024/2025 were based on historical and economic trends, and any known activity changes, info rmed/expert judgment, and estimates from the state of California and Riverside County.

SALES AND USE TAX
California law requires not only for taxes be paid on in-state purchases but also for taxes be paid on items purchased out-of-state for use in California. Tax collected by the reta iler here in California is called sales tax, and the retailer is responsible for reporting and paying the tax to t he state via the California Department of Tax and Fee Administration (CDTFA). When an out-o f-state or online retailer doesn’t colle ct the tax for an item delivered to California, the purchaser may owe “use tax,” which is a tax on the use, storage, or consumption of personal property in California. Taxpayers can report and pay their use tax on their California income tax returns; registered sellers report their use tax on their sales and use tax returns.

The current sales and use tax rate for the State of California is 7.25%. For Riverside County, the current sales and use tax rate is 7.75% (the additional .5% is for Measure A). The components are described below:

 State General Fund 3.9375%
 State Local Revenue Fund (1991) 0.5000%
 State Local Public Safety Fund (1993) 0.5000%
 State Local Revenue Fund (2011) 1.0625%

$8,426
$9,597 $8,727 $9,155
$10,412
$9,370
$12,430
$14,033 $13,966
$14,750
$15,250
$5,000
$7,000
$9,000
$11,000
$13,000
$15,000
$17,000
Sales and Use Tax
(thousands)

GENERAL FUND REVENUES

 City/County Local Tax 1.2500%
 Riverside County Transportation Commission (Measure A) 0.5000% Total Rate 7.7500%

In November 1993, California voters passed Proposition 172, which permanently extended the one-half cent state sales tax to what was originally approved in 1991. The legislation required that the proceeds provided an additional sales tax be diverted from the state to the cities and counties to fund public safety programs.

California Assembly Bill (AB) 118 established the Comm unity Corrections Grant Prog ram with the purpose of funding various changes to the criminal justice system as required by Chapter 15 of the Statutes of 2011. The bill created the Local Revenue Fund 2011 in the State Treasury. Existing law, enacted by Chapter 15 of the Statutes of 2011, created the community correc tions grant program to assist in implementing the act and creating an appropriation to fund the grant program. The State General Fund previously received 5% of the total sales and use tax rate. Upon passage of Assembly Bill (AB) 118, 1.0625% of the State General Fund allocation was designated to partially fund this corrections program.

In 1988, voters approved Measure A, Riverside County’s half-cent sales tax for transportation. Funds go back to each of three districts: Western Riverside County, the Coachella Valley, and Palo Verde, in proportion to what they contribute. In 2002, Measure A was extended by Rivers ide County voters to continue funding transportation improvements through 2039.

CDTFA administers the sales tax and remits to local governments: 30% for the first month of each quarter, another 30% the following month, and 40% at the end of the quarter. A “clean-up” payment is received in the third month for the previous quarter.

Sales tax represents the City of Cathedral City’s single largest revenue source. Of the nine industry categories, the automotive category (dealers and supplies) generally accounts for roughly 50% of total taxable transactions.

Sales tax revenue has been steadily increasing since the lo w point in FY 2009/2010. Sales tax is projected at $14.75 million for FY 2023/2024 and $15.25 million for FY 2024/2025. This represents an increase of $783,898, or

5.61% from FY 2022/2023 year-end estimates to FY 2023/2024 projections and an additional increase of $500,000, or 3.39%, to FY 2024/2025 projections. Sales and use taxes account for 22.01% and 23.61% of total General Fund tax revenues projected for FY 2023/2024 and FY 2024/2025, respectively.

GENERAL FUND REVENUES

TRANSACTIONS AND USE TAX

In June 2010, Cathedral City voters passed Measure H, which established 1% transactions and use tax on all retailers doing business within the City for five years from the date it first took effect. In June 2014, Cathedral City voters passed Measure B, which removed the five-yea r sunset and approved the cont inuation of the tax until repealed by the voters.

The tax proceeds are deposited in the City’s general fund to be used for general governmental purposes, such as City operations, police and fire services, street repairs, parks, emergency response and paramedic services, capital projects, and other essential services.

It is estimated the transactions and use tax revenues will be $9.47 millio n in FY 2022/2023. Projections for FY 2023/2024 and FY 2024/2025 are $10.0 million and $10.16 million, respectively.

$5,327 $5,821 $5,658 $6,105 $7,289 $6,644
$8,049
$9,711 $9,471 $10,000 $10,167
$1,000
$3,000
$5,000
$7,000
$9,000
$11,000
$13,000
$15,000
Transactions and Use Tax
(thousands)

GENERAL FUND REVENUES

PROPERTY TAX

A property tax of 1% is imposed on the value of real property (land and permanently attached improvements such as buildings) and tangible personal property (movable property) located within the state. In 1986, California voters passed a constitutional amendment (Article XIIIA of the State Constitution), which provided an exception to the 1% limitation. Local governments and school districts may increase the percentage above 1% to finance the issuance of general obligation bonds. However, a local election must be held in which the voters approve the bond issuance by a two-thirds majority.

The increase in the assessed valuation of property that has not changed ownership is limited by the 1978 voter- approved Proposition 13 allowing the Calif ornia Consumer Price Index not to exceed a maximum of 2% per year.

Property that has changed ownership, has been substantia lly altered, newly construc ted, state assessed, or personal property is assessed at the full market value in the first year and is subject to the 2% maximum in subsequent years.

The City of Cathedral City participates in the Teeter Plan, an alternative method for property tax apportionment without regard for delinquencies. Under the Teeter Plan, the City’s current secured property tax apportionment is increased by the taxes that were typically delinquent. In ex change, the City gave up any claim to future penalties and interest associated with those delinquencies. In 2005, the County of Riverside removed supplemental property taxes from the Teeter Plan. The supplemental taxes ar e now recorded as revenue when received, as are any associated penalties and interest on delinquencies related to those taxes. The secured property tax roll remains on the Teeter Plan. Taxes are remitted to the City by the County of Riversi de as follows: 30% Advance (December); Collection No. 1 (January); 10% Advance (April); Collection No. 2 (May); and Collection No. 3 (July).

The City also receives property taxes by way of the moto r vehicle license fee (VLF), or automobile in-lieu tax. The VLF was permanently reduced from 2% to 0.65% by the st ate legislature in 2004. Monies lost from this rate reduction have been replaced by property taxes on a dollar-for-dollar basis. Since FY 2005, each local government’s property tax in lieu of VLF has increased annually based on the growth in the gross assessed valuation in that jurisdiction.

FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23e FY 21/22b FY 22/23b In‐Lieu VLF $3,578 $3,776 $3,959 $4,140 $4,331 $4,571 $3,435 $5,107 $5,644 $5,699 $5,984 Property Tax $2,647 $3,575 $3,847 $4,486 $4,797 $5,362 $6,399 $5,414 $6,473 $5,800 $6,090 $6,225
$7,351 $7,806 $8,626 $9,128
$9,933 $9,834 $10,521
$12,117 $11,499 $12,074
$1,000
$3,000
$5,000
$7,000
$9,000
$11,000
$13,000
$15,000
Property Tax
(thousands)

GENERAL FUND REVENUES

From FY 2021/2022 to FY 2022/2023, Cathedral City net assessed taxable property values increased $559 million, or 10.4%. The median home selling price has increased from the low of $150,000 in February 2011 to $495,000 in February 2023, which has ex ceeded the median home selling price of $385,500 in 2006. Supplemental property taxes are calculated based on the difference between the current value of a property and the resale value of the property. Typically, property values increase as a property is resold. There has been significant recovery in home resale values and supplemental property tax revenue has more than recovered to its previous level.

Many residents believe property tax fully funds local government costs. The reality is the City of Cathedral City only receives approximately 16 cents out of every property tax dollar paid by City residents. As shown below, this amount is less than that received by the Palm Springs Unifi ed School District (30.57 cents) and Riverside County (24.86 cents).

Revenues from property taxes, including the additional property taxes resulting from the property tax in lieu of VLF discussed previously, are projected at $11.49 million for FY 2023/2024 and $12.07 million for FY 2024/2025. This represents a decrease of (618,979) or -5.11% from FY 2022/2023 year-end estimates to FY 2023/2024 projections and an increase of $574,938, or 5.00%, to FY 2024/202 5 projections. Property taxes account for 17.17% and

18.70% of total General Fund tax revenues projected for FY 2023/2024 and FY 2024/2025, respectively.

Palm Springs USD
$0.3057
Riverside County
$0.2486
Cathedral City
$0.1596
Desert
Comm
College
District
$0.0872
12 Remaining
Agencies
$0.1989
$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90 $1.00 Cathedral City Property Tax Dollar Breakdown

GENERAL FUND REVENUES

UTILITY USERS’ TAX

The citizens of Cathedral City voted in favor of a Utility Users’ Tax (UUT) in November 2008, and it became effective in April 2009. The City of Cathedral City imposes a 3% rate on the use of telecommunications, cable (video), electricity (including cogenerated), gas, and solid waste. Note – the State of California imposes 2.5%, not 3%, on prepaid wireless telecommunications.

Southern California Edison is the predominant energy pr ovider and accounts for approximately 56% of the UUT received. UUT is received monthly from the various provider s. UUT revenues are projected to remain stable over the next budget cycle. Therefore, revenues are projected at $3.7 million for FY 2023/2024 and $3.9 million for FY 2024/2025. This represents stable growth from FY 2022/2023 year-end estimates to FY 2023/2024 projections and slight increase in FY 2024/2025. UUT accounts for 5.57% and 6.12% of total General Fund tax revenues projected for FY 2023/2024 and FY 2024/2025.

$2,803 $2,747 $2,709 $2,699 $2,692 $2,694 $2,940 $3,242 $3,887 $3,732 $3,950
$0
$1,000
$2,000
$3,000
$4,000
$5,000
Utility Users' Tax (UUT)
(thousands)

GENERAL FUND REVENUES

TRANSIENT OCCUPANCY TAX/TIMESHARE UNIT FEES

Transient occupancy tax (TOT) is imposed on persons stayin g 30 days or less in a hotel within the City limits.

Effective January 1, 2007, the TOT rate was increased to 12% of the rent charged by the operator. Cathedral City receives most of its TOT from the six primary hotels currently located within the City. The City also receives a significant minority from short-term va cation rentals (STVRs). In addition, the City receives revenues from in-lieu developer fees (timeshare properties), TOT from RV parks, and non-owner rentals of vacant timeshares.

The City’s TOT recovered from the economic recessi on 14 years ago. With the CO VID-19 pandemic, the City understandably experienced a decrease of (853,179) during FY 2019/2020 and a slight increase of $291,883 in FY 2020/2021. As the state re-opened after the height of the pandemic, there was a significant increase to $5.31 million in FY 2021/2022. With the phase out of residential STVRs in open neighborhoods, we anticipate a modest decrease in future TOT revenues with FY 2023/2024 and FY 2024/2025 projections forecasted to be $4.86 million and $4.92 million, respectively.

$1,447 $1,771
$2,504
$3,146
$4,232
$3,379
$3,670
$5,313 $5,041 $4,860 $4,925
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
Transient Occupancy Tax/
Timeshare Unit Fees
(thousands)

GENERAL FUND REVENUES

CANNABIS TAX

On November 4, 2014, the Cathedral City voters appr oved Measure N, which approved a new tax on cannabis businesses operating under California’s medical marijuana laws. The new tax allows for up to 15% (currently 10% on past due accounts, 5% for customers current in tax paym ents) tax on each dollar of gross receipts received by a dispensary. On November 8, 2016, Measure P was approv ed allowing the City to impose up to $25 per square foot (currently $15 on past due accounts, $10 for customers current in tax payments) on cannabis cultivation space and up to a $1 per gram/unit (currently ranging from $.05/gram to $.40/gram) ba sed on the type/quality of manufactured cannabis concentrate and for cannabis-infused products.

Based on the volume of applicants for licenses to operate dispensaries, cultivation spaces and manufacturing of cannabis products, and the decrease in taxes rates, and we expect to see revenues less than current projection in FY 2022/2023. FY 2021/2022 Cannabis Tax revenues were $4,508,124 and are projected to be more than $3,450,000 at the end of FY 2022/2023. Currently, there are 12 dispensaries, 26 cultivators, and 14 manufacturers in operation. As a result, Cannabis Tax revenue is projected maintain to $4.0 million in both FY 2023/2024 and FY 2024/2025. These taxes represent approximately 5.97% and 6.19% of total General Fund revenues for FY 2023/2024 and FY 2024/2025, respectively.

N/A N/A N/A
$1,894
$4,607
$4,356
$5,097
$4,508
$3,454
$4,000 $4,000
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
Cannabis Tax
(thousands)

GENERAL FUND REVENUES

FRANCHISE FEES
Overall franchise fees have generally remained stable. From FY 2014/2015 to FY 2020/2021, franchise fees were at an average of $2,135,057. These fees represent approximately 4.24% and 4.57% of total General Fund revenues for FY 2023/2024 and FY 2024/2025, respectively. Revenues from franchise fees are projected at $2.84 million for FY 2023/2024 and $2.95 million for FY 2024/2025.

Utilities. The City grants a franchise to utility companies for t he use of City streets and ri ghts-of-way. The Public Utility Commission (PUC) limited electric and gas franchise fees to 2% and cabl e franchise fees to 5% of gross receipts. Any growth in franchise revenues would be a result of utility rate increases imposed by the electric, gas, and cable companies. Currently, the City collects electric franchise fees from Southern California Edison and gas franchise fees from The Gas Company at the rate of 2% of gross receipts arising from use, operation or possession of the franchise, and cable franchise fees from Time Warner Cable, Inc. at the rate of 5% of gross receipts. The electric and gas franchise fees are paid annually while the cable franchise fees are paid on a quarterly basis.

Franchise fees from utilities account for approximately 55% of total franchise fees.

Trash. The City also charges a solid waste hauler’s franchise fee. The current franchise agreement is with Burrtec Waste Industries, Inc. The current franchise rate is 12% of gross receipts payable monthly to the City and 12% of gross receipts levied/paid semi-annual ly on a property tax bill. Franchise f ees from trash generally account for approximately 40% of total franchise fees.

Tow. In January 2014, the City awarded towing contracts to Southwest Towing, Inc. and Mohica Towing, Inc. with the purpose of satisfying the City’s ongoing towing needs. The initial agreement was for a 3-year period, with two additional 3-year extensions. As of December 2022, the City will have completed its second 3-year extension and is currently renegotiating these towing contract. Franch ise fees, which are paid monthly, represent the amount necessary to reimburse the City for its actual and reasonable costs associated with the towing program.

$1,995
$1,885
$2,087 $2,097
$2,231 $2,213
$2,440
$2,684
$2,956 $2,790 $2,900
$1,000
$1,500
$2,000
$2,500
$3,000
Franchise Fees
(thousands)

GENERAL FUND REVENUES

CHARGES FOR SERVICES
The City of Cathedral City has the ge neral authority to impose fees or charges for services. Charges for services are distinguished from taxes in two principal ways: (1) the amount of the fee may not exceed the estimated reasonable cost of providing the servic e or facility for which the fee is charged; and (2) th e service or facility for which the fee is charged bears a relationship to the person or entity paying the fee.

The City’s charges for services include: plan check fees and other services provided by the Planning, Building, and Engineering Divisions related to zoning and conditional use permits; fingerprinting, false alarms, police reports, jail booking fees, police dispatch and police department reimbursements for the Police Department; fire inspection, fire plan checks, alarm response, paramedic response, smoke alarm inspection fees, abatement code enforcement fees, and fire department reimbursements for the Fire Department; and administrative support and other labor reimbursements.

In October of 2020, the City entered into a contract with a local vendor to complete a Citywide Comprehensive Cost Allocation Plan and User Fee Study. It has been over fifteen years since the last Fee Study was completed. became effective in December 2021.

Revenues from charges for servic es are projected at $4.71 million fo r FY 2023/2024 and $4.73 million for FY 2024/2025. This represents an increase of $508,243, or 10.77% from FY 2022/2023 year-end estimates to FY 2023/2024 projections and an increase of $528,243, or 12.55 %, to FY 2024/2025 projections. The fluctuations in total revenues from year to year are generally related to the level of reimbursements received (e.g., administrative support, other labor, contracts for dispatch services and law enforcement personnel with other municipalities, etc.).

$5,152
$4,047
$4,692
$5,794
$5,562
$5,849 $5,701 $5,288
$4,211
$4,719
$4,739
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
Charges for Services
(thousands)

GENERAL FUND REVENUES

LICENSES AND PERMITS

Licenses and permits generate revenue from a wide variety of activity, ranging from business, cannabis, and animal licenses, to building-related, engineering and fire permi ts. The most significant revenue sources are business licenses and construction permits. These two sources gene rally account for 50% of annual revenues from license and permit activities.

Business licenses are required for any establishment conduct ing business within the City limits. License fees are based on gross sales and the type of business. License fees have grown over the past few years to $650,000, comprised of $550,000 in license fees and $100,000 in processing fees. Conservatively, we are projecting the same revenue stream for both FY 2023/2024 and FY 2024/2025.

Construction permits are issued by the City and are required for various types of construction within the City limits and are driven by the local economy. Construction per mit revenues have increased by $212,114 between FY 2021/2022 and FY 2022/2023 estimated projections. Based on current and proposed development projects, revenues have been projected to increase to $1,050,000 for both FY 2023/2024 and FY 2024/2025.

$1,104 $1,197 $1,349
$1,877
$2,502
$2,861 $2,912
$2,960 $3,438 $3,148 $3,153
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
Licenses and Permits
(thousands)

GENERAL FUND REVENUES

USE OF MONEY AND PROPERTY
Use of money and property consists of interest revenue and rental revenue generated from City-owned facilities.

Cash balances are invested by the City Treasurer in accordance with the City’s investment policy, providing for the maximum security of principal, and meeting the City’s daily cash flow needs, while providing the best investment return. All investments are made in accordance with the California Government Code and the City investment policy, which is more restrictive than state law. The projection of a lower interest revenue amount is based on relatively low interest rates and the yearend market valuation of the City’s investments.

Use of money and property revenues declined sharply in FY 2021/2022. The majority of the City’s investments are held in the California Local Agency Investment Fund (LAIF). The interest rate on LAIF funds is currently at 2.831% in March 2023. As a result of the market volatility since the pandemic and the yearend market valuation, revenues from the use of money and property (interest and rental revenue), have been projected conservatively at $300,000 for FY 2023/2024 and $350,000 for FY 2024/2025.

$220
$335
$277
$298
$907 $811
$344
‐$395
$0
$300 $350
‐$500
‐$300
‐$100
$100
$300
$500
$700
$900
$1,100
Use of Money and Property
(thousands)

GENERAL FUND REVENUES

FINES AND FORFEITS
Fines and forfeits are mainly comprised of code compliance charges, fines, and citations. In addition, a secondary source of other fines and forfeitures, e.g., police cita tions, are collected. Fines and Forfeits made a significant increase from $393,183 in FY 2020/2021 to $552,855 in FY 2021/2022. Revenues have been projected to stabilize at $438,000 for both FY 2023/2024 and FY 2024/2025.

$101 $96
$214
$139 $108
$277
$393
$553
$319
$438 $438
$50
$150
$250
$350
$450
$550
$650
Fines and Forfeits
(thousands)

GENERAL FUND EXPENDITURES

DIVISION
FY 2021 /2022
Actual
FY 2022/2023
Pr oj ected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Ch an g e
FY 23 to FY 24
% C hange
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
FY 24 to FY 25
% Change

EL ECT ED OFFICIAL S
Elected Officials 424,419 430,986 590,572 159,586 37.00% 620,023 29,451 4.99% Community Organizations 133,500 245,828 365,000 119,172 48.50% 390,000 25,000 6.85% ELECTED OFFICIALS TOTAL 557,919 676,814 955,572 278,758 41.20% 1,010,023 54,451 5.70% LE GAL SE RVICE S 239,656 222,134 250,000 27,866 12.50% 250,000 0 0.00% CITY M ANAGEM ENT 0.00%
City Manager 669,508 627,187 711,538 84,351 13.40% 726,022 14,484 2.04% City Clerk 386,650 413,558 381,900 -31,658 -7.70% 502,112 120,212 31.48% Human Resources 894,296 1,035,633 925,239 -110,394 -10.70% 1,004,663 79,424 8.58% Communication and Events 839,395 930,549 1,115,785 185,236 19.90% 1,258,672 142,887 12.81% Economic Development 409,877 427,132 530,794 103,662 24.30% 641,100 110,306 20.78% Information Technology 1,820,081 1,922,253 2,736,440 814,187 42.40% 2,366,378 -370,062 -13.52% CITY MANAGEMENT TOTAL 5,019,806 5,356,312 6,401,696 231,197 4.30% 6,498,947 97,251 1.52%

FINANCIAL SERV ICES
Administration 487,304 527,897 603,410 75,513 14.30% 614,267 10,857 1.80% Risk Management 2,750,000 3,800,000 4,700,000 900,000 23.70% 4,700,000 0 0.00% Finance 2,373,847 2,066,756 2,087,501 20,745 1.00% 2,174,894 87,393 4.19% Facilities 2, 401,524 2,212,485 2,558,674 346,189 15.60% 2,234,793 -323,881 -12.66% ADMINISTRATIVE SERVICES TOTAL 8,012,675 8,607,138 9,949,585 1,342,447 15.60% 9,723,954 -225,631 -2.27%

DE VE LOPME NT SE RVICE S
Administration 366,254 703,041 884,640 181,599 25.80% 891,360 6,720 -100.00% Planning 1,073,915 1,354,026 963,528 -390,498 -28.80% 1,005,921 42,393 4.40% Building 1,002,327 1,452,922 1,399,224 -53,698 -3.70% 1,447,298 48,074 3.44% Code 1,232,324 1,513,731 1,586,506 72,775 4.80% 1,657,371 70,865 4.47% DEVELOPMENT SERVICES TOTAL 3,674,821 5,023,720 4,833,898 -189,822 -3.80% 5,001,950 168,052 3.48%

ENGINEERING & PUBLIC WORKS
Administration 0 0 0 0 0.00% 0 0 0.00%
Engineering 1,473,095 3,539,285 4,228,743 689,458 19.50% 3,015,812 -1,212,931 -28.68% Public Works 910,471 1,067,407 859,121 -208,286 -19.50% 1,009,225 150,104 17.47% Parks 1,542,329 2,337,217 1,303,653 -1,033,564 -44.20% 1,424,400 120,747 9.26% ENGINEERING & PUBLIC WORKS TOTAL 3,925,895 6,943,909 6,391,517 -552,392 -8.00% 5,449,437 -942,080 -14.74% COMMUNITY DEVELOPMENT TOTAL 7,600,716 11,967,629 11,225,415 -742,214 -6.20% 10,451,387 -774,028 -6.90%

PUBLIC SAFETY
POLICE
Administration 2,688,179 2,916,042 2,675,807 -240,235 -8.20% 2,769,639 93,832 3.51% Field Services 10,510,013 11,379,455 10,064,524 -1,314,931 -11.60% 10,504,727 440,203 4.37% Investigative Services 3,090,983 2,554,973 3,862,920 1,307,947 51.20% 4,046,094 183,174 4.74% Emergency Communications 2,811,837 2,657,056 2,663,407 6,351 0.20% 2,687,017 23,610 0.89% Animal Control 252,775 335,000 335,000 0 0.00% 335,000 0 0.00% POLICE TOTAL 19,353,787 19,842,526 19,601,658 -240,868 -1.20% 20,342,477 740,819 3.78% FIRE
Administration 927,132 915,171 829,328 -85,843 -9.40% 1,159,544 330,216 39.82% Emergency Services 8,950,231 9,646,804 9,231,934 -414,870 -4.30% 9,529,214 297,280 3.22% Prevention 148,278 174,638 295,640 121,002 69.30% 305,875 10,235 3.46% Ambulance Services 3,126,155 4,056,007 3,983,343 -72,664 -1.80% 4,156,906 173,563 4.36% Emergency Management 4,572 8,881 14,150 5,269 59.30% 14,150 0 0.00% FIRE TOTAL 13,156,367 14,801,501 14,354,395 -447,106 -3.00% 15,165,689 811,294 5.65% PUBLIC SAFETY TOTAL 32,510,154 34,644,027 33,956,053 -687,974 -2.00% 35,508,166 1,552,113 4.57% GENERAL GOVERNMENT 1,657,144 4,888,860 6,941,230 2,052,370 42.00% 6,982,917 41,687 0.60% TOTAL EXPENDITURES 55,598,069 66,362,914 69,679,551 2,502,450 3.80% 70,425,394 745,843 1.07% EXPENDITURE SUM M ARY BY DEPARTM ENT/FUNCTION - GENERAL FUND (FUND 100)

ELECTED OFFICIALS

As Elected Officials of the City of Cathedral City, the City Council is the legislative body of the City. The five-member City Council is responsible for setting the overall goal s of the City and establishing policies, programs and ordinances safeguarding the goals, needs, safety, and security of the community.

The City Council protects the City’s financial security through the adoption of the biennial budget, promotes effective communication between the City and city residents, protects the interests of the City by serving on regional boards having an impact on Cathedral City citizens, and maintains a working knowledge of state and federal issues affecting the City of Cathedral City.

ACCOMPLISHMENTS

The focus of our City Council has been securing the financial resources to provide quality services, building a cohesive team for better service delivery, and improving communication for increased public participation. Notable accomplishments include the following:

 Electing Councilmembers representing the five district s within the City for more effective City Council representation.
 Completed street improvement projects in the following areas: Avenida La Paz/La Vista REAS, Avenida Los Ninos Surface Widening, Avenida Maravilla RE AS, Bike Lane designs for Cathedral Canyon Drive, E a s t P a l m C a n y o n D r i v e , G e r a l d F o r d a n d D a t e Palm Drive; Century Park Neighborhood Street Rehabilitation, Corral Road REAS, Date Palm Driv e North of I-10 to Varner Road REAS, La Pasada Neighborhood Street Rehabilitation, Ramon Road (East of Date Palm Drive) REAS, and Via De Anza Phase I Street Rehabilitation.
 Showcased Cathedral City through five signature event s: The Tejano Music Festival (September), Hot Air Balloon Festival (November), SnowFest (December), the Taste of Jalis co (February), and Cathedral City LGBT days (March).
 Continued enhancing the comprehensive regulatory structure for cannabis business cluster to operate safely and effectively in the City.
 Eliminated Short-Term Vacation Rentals in the City’s residential (open) neighborhoods to promote safety and security for the citizens of Cathedral City.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 297,289 233,077 244,274 11,197 268,069 23,795 Operations 99,336 130,994 196,298 65,304 201,954 5,656
D e b t s e r v i c e 000 00 0
Capital outlay 27,794 66,915 150,000 83,085 150,000 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 424,419 430,986 590,572 159,586 620,023 29,451

ELECTED OFFICIALS EXPENDITURES

ELECTED OFFICIALS

GOALS AND OBJECTIVES

The City Council’s six (6) goals and associated objectives include:

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.
 B-1 Develop an Electric Vehicle transition plan to comply with upcoming state mandate and include consideration of providing publicly accessible charging stations  B-2 Develop an entryway, medians, and lighting mast er plan to provide appealing gateways to the City  B-3 Develop a wilderness trail plan
 B-5 Complete a dog park in the southern part of the city  B-6 Improve and expand Chuperosa Lane to beco me a point of pride in Cathedral City  B-7 Maximize the use of existing resources to in clude underutilized parks and the library to support goals with the budget we have
 B-8 Communicate with residents to move parked vehicles on street sweeping day  B-9 Improve pedestrian access to parks through t he use of crosswalks and sidewalk improvements  B-11 Improve wayfinding signage to direct visitors to destinations in the community  B-12 Develop a traffic calming plan with strategi es for addressing location specific speeding issues  B-13 Develop a plan to address the need for funding for parks and recreation services through the Desert Recreation District (DRD); and other resident priori ties including streets, and work toward a potential funding measure in 2024
 B-14 By the end of 2023 complete the design phase and begin construction on the Dream Homes Park  B-16 Explore providing a General Fund Capital Projec ts Fund as part of development of the next Biennial Budget
 B-17 Develop and adopt a Facilities Master Plan

ELECTED OFFICIALS

City Council Goal C: Fiscal Stability and Sustainability Cathedral City has economically prospered by facilitating the investment of private dollars in high quality development which benefits the community. We remain financially solvent by instituting prudent fiscal policies and transparent financial practices.  C-1 Implement improvements to purchasing practice s and procedures to align with procurement code requirements
 C-2 Increase Council district improvement funds
 C-3 Consider acquisition of an underutilized site on Cathedral Canyon and work to activate the site  C-4 Allocate resources necessary to achieve the City Council’s goals and vision  C-5 Develop an inventory of va cant and underutilized properties  C-6 Complete and improve the installation of the Tyler EnerGov software to automate, improve and streamline the plan review, permitting and inspection processes  C-7 Evaluate data and work with CVEP to identify holes in the local economy and develop plans to address  C-8 Strengthen the Economic Development team and remove optional tasks such as commission staffing to focus on core/essential duties
 C-9 Complete and adopt the Development Impact Fee Study  C-10 Update the Thousand Palms Fiscal Analysis
City Council Goal D: Innovation
Cathedral City continually focuses on improving service delivery and customer experiences by successfully leveraging technology and creative initiatives to improve public services, public safety, and stimulate economic growth.
 D-1 Develop and adopt an Information Technology Master Plan including consideration of providing public Wi-Fi access in parks
 D-2 Provide an on-line calendar to display Amphitheater bookings  D-3 Complete and improve the installation of the Tyler EnerGov software to automate, improve and streamline the plan review, permitting and inspection processes City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-1 Fill the authorized Ambulance Op erator position and complete the transition to the ambulance operator program and provision of the third ambulance
 E-2 Develop a firearm discharge ordinance
 E-3 Expand the use of cameras and other technology to promote public safety  E-4 Increase Police and Fire, and Code Compliance engagement with the community  E-5 Police Department develops pro-active methods to reach out to youth and families  E-6 Improve Police presence and interaction at community events

ELECTED OFFICIALS

City Council Goal F: Embracing, Inclusive City

Cathedral City is valued and respected as a community that welcomes and embraces diversity, has an abundance of high quality and affordable housing options, and vibrant businesses. Our neighborhoods are attractive and well-maintained and issues surrounding homelessness have been compassionately addressed with thoughtful, coordinated, and collaborative programs.  F-1 Complete the comprehensive update of the Cathedral City Municipal Code with initial emphasis on Chapter 9 (zoning) and Chapter 5 (business regulations)  F-2 Address parking and paving provisions in the code for residences  F-3 Prohibit parking in front of mailboxes
 F-5 Help define who Cathedral City is for our families and others  F-6 Promote additional community events and celebrations  F-8 Develop and implement a plan to improve and di versify methods to communicate with residents  F-9 Work with Riverside County to locate the potentia l RUHS community health center in Cathedral City  F-10 Develop a public awareness campaign to inform the community of the City’s efforts and expenditures on homelessness and how residents can participate in solutions.

ELECTED OFFICIALS

PERFORMANCE MEASURES

Community Survey Results

Nearly six-in-ten residents have a favorable opinion of City government and approximately half view the City Council favorably:

Total Favorable Total Unfavorable
City Government Overall 58% 26%
City Council 52% 24%

More than seven-in-ten residents think Cathedral City is an excellent or good place to live.

Excellent or Good – 72%
Just Fair – 23%
Poor – 4%

Residents are most satisfied with fire protection and 911 response, special events, trash pickup and police protection: (Rated from - not at all satisfied to 7 - very satisfied)

City Service Median
Ranking
Fire protection and paramedic services 5.6
Special events like holiday celebrations, the Hot Air Balloon Festival, and other community celebrations

5.4 911 emergency response 5.4
Pick up of trash, bulky items, yard waste and recyclables 5.1 Park maintenance 4.9
Programs that protect the environment 4.8
Parks and recreation programs 4.8
Emergency preparedness 4.8
Traffic management 4.7
Enforcement of City rules and regulations to keep neighborhoods safe and quiet 4.6 Graffiti removal 4.6
Cultural and performing arts programs 4.6
Maintenance of street medians and other public spaces 4.5 Communication with residents 4.5
Storm drain maintenance 4.5
Sidewalk maintenance 4.5
Programs to retain, expand and attract local business 4.4 Enforcing City rules and regulations requiring owners to keep their properties well- maintained

4.2 Street and local road maintenance 4.1
Addressing homelessness 3.8

COMMUNITY ORGANIZATIONS

Various community organizations provide activities, services , or events of value to the citizens of Cathedral City.

The City Council has established funding for these comm unity organizations from the General Fund. Prior to FY 2023/2024, secondary funding was provided through the Community Development Block Grant (CDBG) program however this budget does not include any CDBG funding and in stead provides additional General Fund allocation to support community organizations.

An application may be required to secure funding. F unding for any organization may be contingent upon successfully meeting objectives outlined in the funding agreement. Funding may also be contingent upon receipt of a current audit of operations for a twelve-month period performed by a certified public accountant. Funds are to be disbursed after receipt of an activities report and/or recap of eligible expenses. A presentation to City Council may be required. Historically, funding has been provided to the Boys and Girls Club of Cathedral City, the Cathedral City Senior Center, and a local Homeless Program (currently the Coachella Valley Rescue Mission).

Additional applications are accepted an nually from 501(c)(3), tribal or gov ernment agencies. Applicants must be based in Cathedral City or demonstrate they provide services to residents or businesses in Cathedral City. This can include sponsorships of varying events hosted by these agencies. Past recipients have included the Agua Caliente Band of Cahuilla Indians (ACBCI) Cathedral City Historical Society, Coachella Valley Association of Government’s (CVAG) Alan Seman Homeless Bus Pass program, Coachella Valley Symphony, Palm Springs Air Museum, Riverside County Office on Aging, and Shelter from the Storm.

City Council also has a discretionary budget allowing each member to provide assistance to community organizations they determine have specific need in and around our City.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 133,500 245,828 365,000 119,172 390,000 25,000 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 133,500 245,828 365,000 119,172 390,000 25,000

COMMUNITY ORGANIZATIONS EXPENDITURES

LEGAL SERVICES

The City Attorney provides routine general legal services to the City and its subsidiary organizations, such as the Successor Agency to the Housing Agency. The City Attorney is a contracted service with the legal firm of Burke, Williams & Sorensen, LLP.

GOALS AND OBJECTIVES

The City Attorney’s goals and objectives include:

 Managing the overall legal affairs of the City in coordination with the City Council and City Manager

 Providing consultation and legal advice, both orally and in writing, as requested by the City Council or City Manager

 Providing legal support, including legal advice on civil and criminal litigation, for the enforcement of city codes

 Attending regular and special City Council meetings and/or Commission/Committee meetings as requested by the City Council or City Manager

 Preparing ordinances, resolutions, agreements, and other documents as needed

 Providing other legal services as needed by the City and requested by the City Council or City Manager

On occasion, legal services are needed by the City and its subsidiary organizations that are not provided under the routine City Attorney service. These special legal services are primarily related to outside litigation that:

 Prosecutes and defends civil and crim inal litigation on behalf of the City as requested by the City Council or City Manager

 Provides other legal services as needed by the City and requested by the City Council or City Manager

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 239,656 222,134 250,000 27,866 250,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 239,656 222,134 250,000 27,866 250,000 0

LEGAL SERVICES EXPENDITURES

CITY MANAGER

The primary responsibility of the City Manager’s Office is to prepare information for consideration by the City Council and implement the policies and programs adopted by the City Council. The City Manager’s Office works with the City Council and city staff to develop an overall vision for the future of the community and helps provide leadership to implement the vision. The City Manager’s Office also assists the City Council in developing new policies and decision-making by identifying and analyzing issues, prov iding City Council with relevant information, and implementing City Council decisions effectively, on time, and within budget. Additionally, public information is disseminated from the City Manager’s Office along with the development and presentation of community special events.

The City Manager’s Office works directly with the Financial Services Department to ensure the continued financial health of the City, preparing financial projections of revenues and expenditures, and in developing a proposed budget.

Working through department heads, the City Manager’s Office provides direction to, coordinates, and administers the overall operations of the City, and ensures that departments run efficiently and effectively. It also develops effective communications with the community, relevant indi viduals, organizations, city governments, the region, state, and nation.

ACCOMPLISHMENTS

Recent accomplishments of the City Manager’s Office include the following:

 In conjunction with the operating departments, dev eloped and implemented plans and operations to achieve the goals adopted by the City Council for both 2021 and 2022.  Developed strategies and operational responses to the COVID-19 pandemic.  Met periodically with representatives of employee bargaining units and worked with Human Resources and Legal staff to negotiate new collective bargaining agreements for the Police Officers’ Association, the Police Management Association, and the non-represented employees.  Presented City Hall at Your Corner meetings held at various locations across the City and electronically via Zoom to allow the public the opportunity to interact with Councilmembers and staff.  Worked with department heads and finance staff to dev elop a plan for restoring positions cut during the COVID-19 pandemic revenue reductions and develop longer term staffing plans.  Implemented the voter approved Measure B to phase out short term vacation rentals in residential zones in Cathedral City.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 564,186 476,058 628,936 152,878 644,239 15,303 Operations 105,322 151,129 82,602 -68,527 81,783 -819
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 669,508 627,187 711,538 84,351 726,022 14,484

CITY MANA GER EXPENDITURES

CITY MANAGER

 Completed the recruitment and hiring of key staff posit ions including the Fire Chief, Assistant City Manager and Communications and Events Manager.
 The Ofelia Bringas Memorial Bridge, providing an all-weather crossing of the Whitewater River was completed and fully opened to traffic.
 The Cathedral City Community Amphitheater wa s completed and hosted the Tejano Music Festival, Cathedral City Hot Air Balloon Festival, The Taste of Jalisco and Cathedral City LGBT days along with private events that leased the facility.
 Led the City Council through the legally required proc ess to draw new Council district boundaries based on the 2020 census.

GOALS AND OBJECTIVES

The City Manager’s goals and objectives include:

Implementing the six (6) strategic plan goals and associated objectives adopted by the City Council.

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed and maintained.
 B-1 Develop an Electric Vehicle transition plan to comply with upcoming state mandate and include consideration of providing publicly accessible charging stations  B-2 Develop an entryway, medians, and lighting mast er plan to provide appealing gateways to the City  B-3 Develop a wilderness trail plan
 B-5 Complete a dog park in the southern part of the city  B-6 Improve and expand Chuperosa Lane to beco me a point of pride in Cathedral City  B-7 Maximize the use of existing resources to in clude underutilized parks and the library to support goals with the budget we have
 B-8 Communicate with residents to move parked vehicles on street sweeping day  B-9 Improve pedestrian access to parks through t he use of crosswalks and sidewalk improvements  B-11 Improve wayfinding signage to direct vi sitors to destinations in the community

CITY MANAGER

 B-12 Develop a traffic calming plan with strategi es for addressing location specific speeding issues  B-13 Develop a plan to address the need for funding for parks and recreation services through the Desert Recreation District (DRD); and other resident priori ties including streets, and work toward a potential funding measure in 2024
 B-14 By the end of 2023 complete the design phase and begin construction on the Dream Homes Park  B-16 Explore providing a General Fund Capital Projec ts Fund as part of development of the next Biennial Budget
 B-17 Develop and adopt a Facilities Master Plan

CITY MANAGER

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-1 Fill the authorized Ambulance Oper ator position and complete the transition to the ambulance operator program and provision of the third ambulance
 E-2 Develop a firearm discharge ordinance
 E-3 Expand the use of cameras and other technology to promote public safety  E-4 Increase Police and Fire, and Code Compliance engagement with the community  E-5 Police Department develops pro-active methods to reach out to youth and families  E-6 Improve Police presence and interaction at community events

City Council Goal F: Embracing, Inclusive City
Cathedral City is valued and respected as a community that welcomes and embraces diversity, has an abundance of high quality and affordable housing options, and vibrant businesses. Our neighborhoods are attractive and well-maintained and issues surrounding homelessness have been compassionately addressed with thoughtful, coordinated, and collaborative programs.  F-1 Complete the comprehensive update of the Cathedral City Municipal Code with initial emphasis on Chapter 9 (zoning) and Chapter 5 (business regulations)  F-2 Address parking and paving provisions in the code for residences  F-3 Prohibit parking in front of mailboxes
 F-5 Help define who Cathedral City is for our families and others  F-6 Promote additional community events and celebrations  F-8 Develop and implement a plan to improve and di versify methods to communicate with residents  F-9 Work with Riverside County to locate the potentia l RUHS community health center in Cathedral City  F-10 Develop a public awareness campaign to inform the community of the City’s efforts and expenditures on homelessness and how residents can participate in solutions.  F-14 Establish a multi-disciplinary City Team to increase effectiveness and improve coordination of city responses to address the needs and impacts of the homeless population

 F-15 Initiate regional discussions to explore the interest s and feasibility of forming a West Valley Homeless Task Force

CITY MANAGER

PERFORMANCE MEASURES

Community Survey Results

Nearly six-in-ten residents have a favorable opinion of City government and approximately half view the City Council favorably:

Total Favorable Total Unfavorable
City Government Overall 58% 26%
City Council 52% 24%

More than seven-in-ten residents think Cathedral City is an excellent or good place to live.

Excellent or Good – 72%
Just Fair – 23%
Poor – 4%

Residents are most satisfied with fire protection and 911 response, special events, trash pickup and police protection: (Rated from - not at all satisfied to 7 - very satisfied)

City Service Median
Ranking
Fire protection and paramedic services 5.6
Special events like holiday celebrations, the Hot Air Balloon Festival, and other community celebrations

4.2 Street and local road maintenance 4.1
Addressing homelessness 3.8

HUMAN RESOURCES

The Human Resources Division strives to provide the highe st quality of service to Ci ty departments, employees, and the citizens of Cathedral City.

The Division’s most important objective is to hire and retain excellent employees throughout the organization. The body of work to achieve this consists of Recruitmen t & Selection, Classification, Compensation, Learning & Development, Employee Relations, Health & Safety, and Organizational Development. The city provides employment-related services to the City’s 214 employees.

ACCOMPLISHMENTS

Noteworthy accomplishments of the Human Resources Division include the following:

Successfully negotiated two bargaining unit agreements:
o CCPOA (Safety)
o CCPMA (Safety)
o AFSCME, CCFMA and CCPFA are in process.

 Streamlined new hire processing

 Initiated a Focus Group which will record themes regarding employee perception of and reaction to hiring and retention.

 Developed Personnel Rules

 Developed Telework Policy

 Incorporated Zoom meeting capabilities to CM Quarte rly meeting for EE’s not able to attend in person.

 Continued Harassment Training – 100% Compliance

 Partnered with Police and Fire to strategize recruitment plans to improve diversity.

 Achieved 100% score on the Human Rights Campaign/Municipal Equality Index

 Implemented online open enrollment process in Tyler Employee Self Service (ESS) and Munis

 Initiated safety committee meetings with Police and Fire

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 671,698 735,740 654,508 -81,232 680,634 26,126 Operations 222,598 299,893 270,731 -29,162 324,029 53,298 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 894,296 1,035,633 925,239 -110,394 1,004,663 79,424

HUMAN RESOURCES EXPENDITURES

HUMAN RESOURCES

GOALS AND OBJECTIVES

A-1 Study the need to reallocate staff resources including the use of contracts o Align the provision of city services and Strategic Plan implementation with current staffing levels.

A-4 Develop a professional development program to enhance career development opportunities, strengthen organizational capabilities and increase organizational capacity. o Establish professional development plans by inco rporating a mentoring and cross-training program.

A-5 Implement professional and career development initiatives and programs which strengthen organizational capabilities and increase organizational capacity
A-6 Identify initiatives and establish programs which recognize and appreciate employee for performance, innovation, and efficiencies
o Establish an exit interview to learn the reas ons employees leave and obtain useful feedback for organizational improvements
A-7 Develop staff team building activities to encourage cohesion and foster a spirit of collaboration.

A-8 Establish workers’ compensation criteria and guidelines to utilize staff with light duty limitations.

A-9 Initiate a Class and Compensation Study to benchmark and proactively identify compensation issues which impact employee retention and employee attraction.

C-17 Establish a Risk Management Program focused on claims reduction and minimizing litigation exposure by informing, engaging, training, and educating operations staff

HUMAN RESOURCES

D-6 Leverage technology to increase and improve online services, improve access to public information, and improve city capabilities to monitor, automate, and manage operational data remotely o Continue building on Human Resources Enterp rise Resource Planning (ERP) portal. o Streamline electronic form submittal for various employee services. o Improve virtual opportunities for employees and applicants to interact with Human Resources. o Conduct a review of the Human Resources webs ite with the goal of improving the website.

PERFORMANCE MEASURES

Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Annual Turnover (FY) 15.20% 14.83% 15%
% of EE’s completing probationary 100% 100% 95%
City ranking on Municipal Equality Index* 100% 100% 100% Open Enrollment - On-line participation 71% 74% 72%
Reduce Workers Compensation Claims (Calendar Year)
Claims 22 13 15(currently 10)
Incidents 41 44 42
# of days lost to injury 461 847 654
# of job transfer or restriction 14 56 35
*Conducted annually by the Human Rights Campaign, examines how inclusive municipal laws, polices and services are for LGBTQ+ people who live and work in the community.

New Performance Measures for FY 2023/24:

Increased participation in professional and career-development initiatives

COMMUNICATIONS AND EVENTS

The Communications and Events Division of the City Manager’s Office is tasked with increasing public participation in government through communication and public information, together with coordinating the messaging of the City to coincide with economic development strategies. Community opinion can be assessed through surveys, but it is also important to obtain information from many sources in cluding social media. In promoting the City’s brand, the Communications and Events Division creates a positive image and builds community pride. Through marketing efforts, Coachella Valley residents and tourists are encouraged to dine, shop, play, live, work, and stay in Cathedral City. Economic development is supported by positioning the City as a strong competitor for business investment.

ACCOMPLISHMENTS

Recent accomplishments of the Communications and Events Division include the following:
 Revamped the website design for www.DiscoverCathedralCity.com, which promotes City events, news, and highlights businesses and is a key tool for stre ngthening the City’s brand and economic development efforts.
 Strengthened partnership with El Informador to run more Spanish advertising promoting events and services.
 Cathedral City’s Hot Air Balloon Festival was recognized by U.S. News & World Report as one of the 'Top Hot Air Balloon Festivals in the World' in 2022.
 Dramatically improved the City’s social media pres ence through the launch of a new Instagram account and increased content on Facebook, Twitter, and Nextdoor.  Helped grow special events such as the Cathedral City Hot Air Balloon Festival and Food Truck Fiesta, Cathedral City LGBT Days, Taste of Jalisco Festival, North Pole Village at Snow Fest, Tejano Music Fest, Palm Springs Pride Parade, Mary Nutter Collegiate Classic, Palm Springs International Film Festival, Kids Summer Film Festival, Fields of Valor, as well as Halloween Spooktacular, State of the City, and City Hall at Your Corner.
 Collaborated with various city departments to deter mine equipment and amenities that should be added for the best use of the Cathedral City Community Amphitheater.  The first fully AV-oriented (complete lights and sound) events were a success at Community Amphitheater in Fall 2022: Tejano Music Fest (Oct. 29, 2022) and the Cathedral City Hot Air Balloon Festival (Nov. 18- 20, 2022).
 Worked with the Public Arts Commission and Economic Development to revamp the Public Arts website as an improved replacement for the dormant mobile app.
 Developed a professional service contract for sound/ lighting technician at the Community Amphitheater.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 371,195 377,270 484,487 107,217 507,424 22,937 Operations 468,200 553,279 631,298 78,019 751,248 119,950 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 839,395 930,549 1,115,785 185,236 1,258,672 142,887

COMMUNICATION AND EVENTS EXPENDITURES

COMMUNICATIONS AND EVENTS

GOALS AND OBJECTIVES

The Communication and Events Division’s goals and objectives include:

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed and maintained.
 B-8 Communicate with residents to move parked vehicles on street sweeping day  B-11 Improve wayfinding signage to direct visitors to destinations in the community

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-10 Implement community engagement and public education initiatives to increase awareness regarding public safety programs, services, and results of proactive community policing efforts

City Council Goal F: Embracing, Inclusive City
Cathedral City is valued and respected as a community that welcomes and embraces diversity, has an abundance of high quality and affordable housing options, and vibrant businesses. Our neighborhoods are attractive and well-maintained and issues surrounding homelessness have been compassionately addressed with thoughtful, coordinated, and collaborative programs.  F-5 Help define who Cathedral City is for our families and others  F-6 Promote additional community events and celebrations  F-7 Develop a marketing plan to promote and raise aw areness of available city venues such as the Community Amphitheater. The marketing strategy will include promoting the City’s interest in attracting and facilitating high quality events and celebrations which adds to the City’s culture, support of the arts, and creation of a positive community identity.
 F-8 Develop and implement a plan to improve and di versify methods to communicate with residents  F-10 Develop a public awareness campaign to inform the community of the City’s efforts and expenditures on homelessness and how residents can participate in solutions. F-12 Continue to facilitate the attraction and promotion of community events which celebrate our diversity, builds a cohesive community, and supports local business

COMMUNICATIONS AND EVENTS

Some of the specific objectives Commu nications and Events will implement to achieve the City Council strategic goals include:

Events:
 Assessing the community’s priorities and opinions by using community surveys and other methods.  Opening the Cathedral City Community Amphitheater for city, community, and third-party operated events and activities.
 Increase year-round bookings for third-party event s at the Community Amphitheater with increased marketing of the venue as a premier destination in the Coachella Valley.  Restructure department organizational chart and department responsibilities to accommodate for the new full-time Events Coordinator position.

Communications:
 Create and implement strategic plan for video and social media marketing.  Increase the number of key projects submitt ed for statewide and national awards recognition.  Measure translated communications in Spani sh on a quarterly basis and build benchmarks.  Increasing the community’s understanding of the City’s strengths and challenges by:
o Updating the City’s website and exploring other new communication tools. o Holding meetings on topics of interest to the communi ty with a program called “City Hall at Your Corner.” o Supporting ongoing community dialogue on key city issues. o Sending press releases to the media on key topics.
 Increasing public perception of Cathedral City as a Coachella Valley destination by:
o Leveraging marketing dollars with those of the Coachella Valley Convention and Visitors Bureau. o Advertising in targeted publications and the media.
o Developing a City Council approved marketing/branding plan. o Increase the amount of Spanish translation on the Ci ty’s website, social media, and video productions.  Promoting a positive image of Cathedral City by:
o Seeking cost effective ways to include city messages in communications materials via television, radio, electronic media, social media, out door billboards, a Palm Springs International Airport kiosk, and annual direct mail city updates.
o Keeping the City’s cable television station with current and relevant information. o Partnering with other organizations on community events. o Working with the Economic Development Director to improve the overall design and content on the ED website.
o Attending monthly meetings with t he Cathedral City Chamber of Commerce to brainstorm ways we can promote local and small businesses in our community.
o Implementing the use of the latest city lo go on all communications/branding opportunities. o Continuing the expansion of video production to prov ide short video clips about current topics, actions, and news regarding City Council, staff, departments, tourist attractions, and local businesses of interest.

COMMUNICATIONS AND EVENTS

PERFORMANCE MEASURES

New Performance Measures for FY 2023/24 (measured by quarter and totaled each fiscal year):
 Number of video views (each quarter) for new bu siness segments and other CCTV video programming.  Social media followers by quarte r (Facebook, Twitter, Instagram)  Number of bilingual social media posts each quarter.  Number of Special Use Permits (SUPs) receiv ed each quarter for the Community Amphitheater.  Official estimated attendance counts for city-sponsored events.  Earned and paid media ROI for city-sponsored events.

CITY CLERK

The City Clerk is the local official for elections, local l egislation, the Public Records Act, the Political Reform Act, and the Brown Act (open meeting laws). Before and after t he City Council takes action, the City Clerk ensures actions are in compliance with federal, state, and local statutes and regulations. The City Clerk also ensures actions are properly executed, recorded, and archived.

The statutes of the State of California prescribe the basic functions and dutie s of the City Clerk. The City Charter, Government Code, and Election Code provide precise and spec ific responsibilities along with the procedures to follow.

The Office of the City Clerk is a service organization within the municipal government upon which the City Council, all city departments, and the general public rely on for info rmation regarding the operations and legislative history of the City. The City Clerk serves as the liaison between the public and City Council and provides related municipal services.

ACCOMPLISHMENTS

Notable accomplishments of the City Clerk’s Office include the following:
 Enhanced public transparency by allowing access to City documents through Laserfiche (document imaging/scanning system) by providing a link on the City’s website to the searchable repository of adopted Council Resolutions, Ordinances, Minutes, and all other public records maintained by the City Clerk.  Provided for the efficient and legal conduct of a General Municipal Election in November 2022 to fill Council Seats in Districts three, four and five, the City Treasurer Seat and Special Ballot Measure “K”.  Updated the City-wide Records Retention Schedule as the first step towards implementing a City-wide Records Management System and Paperless filing system.
 Continued to monitor the City’s Boards, Commissio ns, and Committees promoting citizen representation.  Continued to comply with the Public Records Act by managing a Records Management System, offering a comprehensive web citizen portal ensuring municipal records are readily accessible to the public, while enhancing transparency in an efficient manner completing 622 Public Records Requests in calendar year 2021 and 596 Public Records Requests in calendar year 2022. 462 Public Records Requests have been completed to date in calendar year 2022.
 Provided support and helped facilitate the necessary steps for the process to complete the required redistricting of the City Council based on the 2020 Census.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 316,876 282,235 314,639 32,404 332,967 18,328 Operations 69,774 131,323 67,261 -64,062 169,145 101,884 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 386,650 413,558 381,900 -31,658 502,112 120,212

CITY CLERK EXPENDITURES

CITY CLERK

GOALS AND OBJECTIVES

It is the goal of the City Clerk’s Office to provide support to the City Council and City Departments to help implement and accomplish goals the City Council has established and w ill establish in the future. A specific Strategic Plan goal that the City Clerk’s office will be working on during this budget cycle includes:

The following are additional objectives for the City Clerk’s Office:

As a Legislative Administrator:
 Preparing the legislative agenda.
 Verifying that legal notices have been posted or published.  Completing the necessary arrangements for an effective meeting.  Recording the decisions constituting the building blocks of our representative government.  Continue to monitor the City’s Boards, Commissio ns and Committees and promote citizen representation on them by ensuring all codes are followed throughout the vacancy and appointment process.  Schedule joint meetings between the Council appointed Commissions and the City Council.  Implement a new Agenda Management Software Progra m improving the efficiency of the Agenda/Packet process, enhancing transparency and the accessib ility and ease of use for the public, city staff, Commissioners, and City Council.

As a Records Manager:
 Preserving and protecting the public record.
 Maintain a Records Retention Schedule that is updated with the current laws.  Maintaining and indexing the approved minutes, c ontracts/agreements, ordi nances, and resolutions adopted by the legislative body.
 Maintaining the accuracy of the City Charter and City’s Municipal Code by providing for codification and by updating code books.
 Continue to comply with the Public Records Act by managing a Records Management System, offering a comprehensive web citizen portal ensuring municipal records are readily accessible to the public enhancing transparency in an efficient manner.
 Continue to enhance the transparency of all legally required records.  Identify and implement a Document Imaging Program to convert paper documents into digital files to reduce storage requirements and costs, increase efficiency, enhance security, and improve future access to information.

CITY CLERK

As a Filing Officer:
 Continue to act as the City’s Filing Officer for the Stat ement of Economic Interest forms for elected officials and designated staff members.
 Continue to act as the City’s Filing Officer for campaign statements.  Continue to monitor the AB 1234 (Ethics) and AB 1661 (H arassment) certificates for City Council Members and Commissioners.

As an Elections Official:
 Assist candidates in meeting their legal res ponsibilities before, during and after an election.  Manage the process forming the foundation of our demo cratic system of government, from election pre- planning to certification of election results and filing of final campaign disclosure documents.  In filling the open City Council seat s for Districts 1 and 2, prepare and provide for an efficient and legal conduct of the November 2024 General Municipal Election.

PERFORMANCE MEASURES

Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Public Records Requests
Received and Processed

723

710

1,263
City Council and
Commission Agendas
and Packets Produced

61 62

58 Commission
Recruitments

5 3

6 Proclamations and
Certificates Prepared

26 66

66 ECONOMIC DEVELOPMENT

According to the California Association for Local Economic Development (CALED), economic development is the, “…concerted effort to influence the di rection of private sector investment toward opportunities that can lead to sustained economic growth”. The Ca thedral City (City) Economic Development Department strategically and systematically works to attract, retain, and expand busines ses. The goal is to generate additional wealth and to build both a resilient and robust local economy. As wealth increases so does the quality of life for both the individual and the community. As an economy bec omes more diverse and robust, the economy beco mes more resilient. A resilient economy is better able to withstand and recover from economic downturns.

In simple terms, Economic Development activities fall into three categories:

Strategic economic development planning and execution is demanding and complex. Long-term in nature, strategic economic development must quickly adapt to changing markets, emerging technologies and capitalize on unforeseen opportunities. Based upon a TOWS analysis (evaluating external threats and opportunities and the City’s weaknesses, and strengths), the economic developm ent strategic plan identifies actions to be taken (i) immediately, (ii) implemented over a short to medium term timeframe or (iii) pursued as long-term goals. The result will be the creation of a diverse, robust, and resilient economy now and in the future.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 303,699 277,623 299,999 22,376 442,950 142,951 Operations 106,177 149,509 230,795 81,286 198,150 -32,645 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 409,877 427,132 530,794 103,662 641,100 110,306

ECONOMIC DEVELOPMENT EXPENDITURES

ECONOMIC DEVELOPMENT

ACCOMPLISHMENTS

No single event has impacted Cathedral City or the Co achella Valley as profoundly as the COVID-19 pandemic.

The various restrictions affecting non-essential employment and travel drove Coachella Valley unemployment rates an estimated 50% above the Great Depression’s peak unem ployment rate. According to the Coachella Valley Economic Partnership’s “Employment Impact of COVID-19” report published in May 2020, occupations hardest hit were sales and sales related; food preparation and serving related; and personal care and service. Job losses in these occupations disproportionately affected Cathedral City residents.

Thankfully, the Cathedral City Council, Economic Development Department, and City residents rallied around the Cathedral City-based businesses most effected by the restrictions. Creative solutions drove dearly needed business revenue. One particularly proactive solution included implementing the Great Plates Delivered project.

Great Plates Delivered was a federal (75%), state (18.75%), and local jurisdiction (6.25%) funded program designed to enabled local businesses an opportunity to earn $66 per person per day by providing three nutritious meals each day to home-bound individuals 65 and older. Unfortunately, when the program was first launched, there was little program participation. Recognizing the tremendous revenue potential for local businesses and the opportunity to provide needed nutrition to some of our community’s most vulnerable senior citizen through at-home contact-less food delivery, the Economic Development Department (con sisting of the Director and one volunteer) began to proactively recruit eligible clients. This Economic Develo pment team walked eligible communities, posted flyers, worked with community non-profits and religious organizations, and contacted property management companies to increase resident participation. The Economic Developmen t team also recruited Cathedral City restaurants to participate in the program.

By the end of the program, approximately 250 Cathedral City residents were participating in the program, generating just under $500,000 of revenue to local businesses each month. This program lasted for just under one year and is believed to have brought an estimated $3,000,000 to $5,000,000 of revenue to local businesses while providing upwards of an estimated 7,500 nutritious meals to at-ri sk seniors. The Economic Development Department team also distributed over 15,000 lbs. of face masks and hand sanitizer to residents and businesses; created and implemented a Small Business Assistance grant program made possible by the Cathedral City City Council with funds from the 2020 CARES Act; and educated and supported businesses applying for a variety of economic injury disaster loans and grant programs.

Beyond responding to COVID-19 related challenges, the Economic Development Department:
 Lead the successful initiative to bring the $41M Colle ge of the Desert Roadrunner Motors campus back to the Cathedral City automotive center,
 Facilitated the opening of the Amazon Commercial H ub in the previously 16-y ear vacant Sam’s Club building,
 Created and implemented the North City Economic Development Resolution which is intended to open the door to previously elusive revenue and job-generating development,  Supported the entitlement and tenant attraction to the commercial portion of the 13.5 acres located on the southwest corner of Date Palm Drive and East Palm Canyon,  Conducted a thorough mixed-methods analysis of the Cathedral City cannabis business cluster which lead to the lowering of key tax rates which are intended to improve the health and competitiveness of this industry cluster,
 Revitalized and reengaged the Cathedral City Chamber of Commerce,  Oversaw the completion and implementation of the City’s first user fee study and cost allocation plan in 16 years,
 Worked with the owners of the 350,000 square foot cannabis cultivation facility located at 69-375 Ramon Road to finish construction and get closer to beginning to cultivate,

ECONOMIC DEVELOPMENT

 Worked to identify qualified developers to build out vacant parcels within the Downtown,  Worked to support and strengthen the Ci ty’s tourism and hospitality sector,  Worked to create the City’s first comprehensive Development Services guide,  Facilitated the completion of multiple sizable Public Art Commission projects (e.g., Bringas Bridge, Kinetic Art, etc.,), and
 Oversaw the update of a Development Impact Fee Study.

GOALS AND OBJECTIVES

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.
 B-6 Improve and expand Chuperosa Lane to beco me a point of pride in Cathedral City City Council Goal C: Fiscal Stability and Sustainability Cathedral City has economically prospered by facilitating the investment of private dollars in high quality development which benefits the community. We remain financially solvent by instituting prudent fiscal policies and transparent financial practices.
 C-3 Consider acquisition of an underutilized site on Cathedral Canyon and work to activate the site

 C-7 Evaluate data and work with CVEP to identify hol es in the local economy and develop plans to address

 C-8 Strengthen the Economic Development team and re move optional tasks such as commission staffing to focus on core/essential duties
 C-9 Complete and adopt the Development Impact Fee Study

 C-11 Create a Development Resource Guide to educate and inform project applicants of Cathedral City requirements and processes.
 C-15 Develop Economic Development Strategic Plan which addresses economic development opportunities, business attraction, retention, and expansion including the attraction and support of trade sector training and employment. Key focus of this plan will include a viable strategy to develop areas north of I-10 including the North Area Specific Plan, Extended North Area Specific Plan, and potential Thousand Palms annexation

 C-19 Initiate a Small Business Roundtable or indust ry specific taskforces to identify needs and support strategies

ECONOMIC DEVELOPMENT

PERFORMANCE MEASURES

Single Family Detached MLS Closed Sales (March Only, Year by Year)

Source Data: Desert MLS and Market Watch, LLC.

Cathedral City Labor Force and Unemployment Analysis

Source: California Employment Development Department

Cathedral City Annual Taxable Sales

Source: HdL

New Performance Measures for FY 2023/24:
 Increase time spent seeking and responding to inve stment opportunities: Investment opportunities include evolving investor/developer interest in varying asset classes (e.g., industrial development, residential, hospitality, opportunity zones, etc.); and governmental funding opportunities (e.g., subsidized housing, economic stimulus programs, grants, etc.,).
 Developer, investor, and broker contact: Increase co ntact and strengthen relationships with developers, investors, and brokers interested in investing within the Coachella Valley.  Opportunity submissions: Routinely submit assets to investment, development, and brokerage firms for consideration.
 City Marketing: Elevate and expand City’s presence
o at trade shows and similar events
o on social media platforms, and
o online.
 Support regional economic development and educational initiatives and organizations.

Year
Cathedral City
Residents
Available for
Work
(Labor Force)
Employed
Cathedral City
Residents
(Employment)
Unemployed
Cathedral City
Residents
Unemployment
as a Percentage
of Labor Force
2020 27,300 24,133 3,167 11.6%
2021 27,000 25,137 1,863 6.9%
2022 27,400 26,386 1,014 3.7%
Calendar
Year
Retail and Food Services:

Taxable Trans actions
Total All Outlets:

Taxable Trans actions
Total Taxable
Transactions Per
Capita
2020 754,928,823$ 868,899,407 $ 16,216.86 $ 2021 943,331,271$ 1,111,885,221 $ 20,600.76 $ 2022 983,066,018$ 1,187,069,062 $ 22,898.68 $ Year
Average
Final SFD
House Sales
Price
Average
House
Square
Footage
Average
Sales Price
per Sq. Ft.

Average Sales
Price
Over/(Under)
Original List
Price
Average Lot
Size of all
Homes Sold
Average
Year Sold
Homes were
Built
Average
Number of
Days On The
Market
March 2020 383,346$ 1,853 209.06 $ (11,787) $ 7,647 1997 74 March 2021 463,879$ 1,811 260.08 $ 4,589 $ 7,834 1993 34 March 2022 566,669$ 1,789 333.08 $ 10,913 $ 8,072 1986 26 March 2023 557,213$ 1,747 326.30 $ (24,596) $ 7,391 1996 65

INFORMATION TECHNOLOGY

The Information Technology Division is responsible for management, support, securing technology infrastructure, information systems hardware and software, telecommuni cations, and geographic information systems. The division provides leading-edge technology and related services to be utilized by the city departments.

Special services and functions of the division include:

 Provide information systems planning, decisions, and support.  Research new technologies to provide the latest technology and training.  Implement policies and procedures for the maint enance and operation of city computer systems.  Update and maintain computer hardware and software purchasing and licensing standards.  Implement and maintain telecommunications policies and procedures.  Implement and maintain security policies and securi ty technologies to protect the City’s information systems.
 Implement and maintain geographic information syst ems to be used by Public Safety and Non-Public safety agencies.
 Implement and maintain inter-agency communications technologies and policies.  Establish and maintain:
o Network infrastructure and support system
o Wireless infrastructure
o Database and internet technologies
o System Recovery Plan
o Server and desktop computer systems, printers, and laptops o Computer hardware and software standards and support
o Data exchange standards
o Telecommunication systems
o Security systems design and support
o System auditing and investigations
o Geographic information systems
o Application development

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 881,995 826,554 927,488 26,256 972,205 44,717 Operations 938,086 1,095,698 1,808,952 713,254 1,394,173 -414,779 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 1,820,081 1,922,253 2,736,440 739,510 2,366,378 -370,062

INFORMATION TECHNOLOGY EXPENDITURES

INFORMATION TECHNOLOGY

ACCOMPLISHMENTS

Recent accomplishments of the Information Technology Division include the following:

 Provided Technical Assistance for Deploying USDD Dispatch Alerting System for Fire Stations and Dispatch.
 Implemented IT Security Awareness Training.
 Finished migrating users to Office 365.
 Upgraded servers for payroll system.
 Updated GIS data including districts and address layers.  Setup CAD/RMS servers and migrate Mark43 back to Alliance.  Setup MDCs and Wi-Fi Hotspots for fire engines and ambulances.  Setup servers for Laserfiche Weblink Web Access to Documents.  Setup Panorama Park Wi-Fi and cameras.
 Created Crystal reports for Energov.
 Deployed internal firewalls to City Hall/Police Departm ent, Public Works, all Fire Stations, and Interagency.  Implemented Security Information Events Manager for security events.  Implemented IT operations/network monitoring system.
 Deployed CrowdStrike endpoint security.
 Deployed Endpoint Central desktop management.
 Provided remote access to Executime.
 Implemented VxRail Hyperconverged server/storage systems to host 100 servers.  Replaced Wireless Access Points at City Hall, Po lice Department, Public Works, and all Fire Stations.  Upgraded Council Chamber computers.
 Migrated DiscoverCathedralcity.com and Ca thedralcitypublicarts.org to new system.  Deployed Intrinsic desktop software to all Police Depa rtment computers and setup kiosk machine for Police Department body worn cameras.

INFORMATION TECHNOLOGY

GOALS AND OBJECTIVES

City Council Goal D: Innovation
Cathedral City continually focuses on improving service delivery and customer experiences by successfully leveraging technology and creative initiatives to improve public services, public safety, and stimulate economic growth.
 D-1 Develop and adopt an Information Technology Master Plan including consideration of providing public Wi-Fi access in parks.
 D-3 Complete and improve the installation of the Tyler EnerGov software to automate, improve and streamline the plan review, permitting and inspection processes. o Go-Live with Customer Self Service and Online Payments. o Add Online Payment capability to mobile app.
 D-4 Work with operations staff to identify, impl ement, and support the implementation of technology solutions to bolster IT security and improve operational, analytical, and management functions. o Continue to improve serviceability by addi ng/updating hardware and/or adding/updating server software, such as operating system, database, email systems, file server systems, telephone systems, IT management systems, enterprise workforce mobility, and enterprise/operational applications for public safety and non-public safety departments (includes Goal D-3, D-5).  Critical Memory Server upgrades.
 Replace Training Laptops.
 Enhance IT Operations by continuing the use of IT Operations/Security Software for computer/user management/password management, service systems, remote services/security patching/software deploy ment, network monitoring/configuration management, and security information and events logging, and user activity logging.  Upgrade City Clerk's Agen da Management/Voting System.  Telco Room UPS battery replacements.
 Deploy Time Clocks for Employee Time Attendance.
 Provide Technical Assistance in Implementing Fuel Management System. o Continue improving GIS data and mapping system.
 Upgrade GIS to Enterprise solution.
 Implement GIS Aerial Mapping solution.
o Continue utilizing/training staff on Office 365 to provide cloud storage, cloud email system, online collaboration, conferencing, instant messaging, and new office versions. Enhance management and security of Office 365.
o Continue improving IT Security hardware, Physica l Security/Access Controls, & software solutions to include the deployment of a yearly IT Security Awareness Training.  Upgrade backup system to have Cloud backups/DR solution.  Upgrade Cardkey System Software.
 Implement Network Access Cont rol System for wired devices.  Upgrade the Alarm System.

INFORMATION TECHNOLOGY

 Professional Services: Implement Managed De tect and Response via Third Party and 24/7 Security Operations Center.
 Continue Firewall and Endpoint Security Software Subscriptions.  D-6 Leverage technology to increase and improve online services, improve access to public information, and improve city capabilities to monitor, automate, and manage operational data remotely. o Continue Improving Public Technology Services su ch as Online services, Mobile services, Public Parks Services, Traffic Management, PEG TV Cha nnel, Public Facilities Automation, and Smart- City applications.
 Go-Live with Customer Self Service and Online Payments.  Add Online Payment capability to mobile app.
 Upgrade Public Records Request System.
 Upgrade cathedralcity.gov web hosting system.
 Deploy new network connectivity for Ocotillo Park and Soccer to replace Edom Hill connections.
 Implement automated door locks at Amphitheater.
 Continue Deploying cameras and network conn ections to Public Parks when there is network infrastructure available (includes Goal D-1).
 Replace Council Chamber Projectors.
 Upgrade HD Channel by Spectrum.
 D-9 Identify and implement a Document Imaging Program to convert paper documents into digital files to reduce storage requirements and costs, increase efficiency, enhance security, and improve future access to information.
o Upgrade Laserfiche to Enterprise solution (includes Goal D-4).

INFORMATION TECHNOLOGY

PERFORMANCE MEASURES

LEVERAGING TECHNOLOGY
Year Upgrade Highlights Service Delivery Improvements 2020
Zoom Provide Remote Online Meetings/Collaboration
Amphitheater Wi‐Fi/Cameras Security and Wireless Access to the Park Remote Work Solutions Provide Workforce Remote Capability 2021
Energov Efficiency in Community Development Operations GoRequest Mobile App Update Customer Service and Efficiency IT Security Systems and Endpoint
Security Security of City Information Systems
KnowBe4 Security Awareness Training IT Security Awareness Laserfiche Weblink Efficiency and Transparency in Accessing Records Online
CCFD MDC and Vehicle Hotspot Fire Dispatching Operations Panorama Park Wi‐Fi/Cameras Security and Wireless Access to the Park Airbo HR Online Access to Benefits Enrollment Information Online Flock Cameras Police Safety around Traffic Signals
2022
USDD FD Station Alerting Fire Dispatching Operations
CCPD Alliance Efficiency in Police Operations
Emergency Medical Dispatching Efficiency in Medical Dispatching

2,689 3,151 3,400
11 12 13

ACTUAL ACTUAL ESTIMATED
FY 2020/21 FY 2021/22 FY 2022/23
COMPLETED SERVICE REQUESTS
Completed service requests per year Service requests completed within 1 day

INFORMATION TECHNOLOGY

FY20‐21
FY21‐22
FY22‐2397

97.5 98

98.5 99

99.5 100
Business
Lines Dispatch
CAD Dispatch
Network Energov
System Financial
System Internet
Firewall Telephone
System
SYSTEM AVAILABILITY %
FY20‐21 FY21‐22 FY22‐23
30 DAY FIREWALL REPORT (Jan – Feb 2023)
NAME   BLOCKED
Firewall Rule   11.61 M
Content Filter   18.75 K
Geo‐IP Filter   17.73 K
Threat   17.68 K
Botnet Filter   12
Total   11.66 M

FINANCIAL SERVICES

The responsibilities of the Financial Services Department primarily include supporting other city departments, City Management, and City Council in implementing the policies and programs adopted by the City Council. In addition, the Financial Services Department adv ances City Council’s vision through the design and coordination of each division’s objectives within the department.

The Financial Services Department coordinates and leads the efforts of the Finance, Risk Management, Facilities, and the Housing Successor Agency functions as well as t he dissolution activities and winddown of the Successor Agency to the former Redevelopment Agency. The Financial Services Department ensures the continued financial health of the City and mitigating risks through appropriate insurance activities, to include (but not limited to) training programs offered through membership in our Joint Powers Authority. Working through other departments and their corresponding divisions, the Financial Services Depart ment provides direction to, coordinates, and administers these functions to support the City’s primary mission in servicing the needs of the citizens and businesses within the Cathedral City community. Financial Services also administers the City’s 457(b) employee retirement plans.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 471,258 504,262 577,850 73,588 587,765 9,915 Operations 16,046 23,635 25,560 1,925 26,502 942
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 487,304 527,897 603,410 75,513 614,267 10,857

ADMINISTRATION EXPENDITURES

RISK MANAGEMENT

This function provides risk management services, incl uding loss prevention, control, financing, and recovery.

Specifically, this involves the identification and evaluation of actual and potential risks, and the avoidance, reduction, retention, or transfer of such ris ks. Key areas of concentration include public liability, employee benefits, unemployment insurance, fidelity bonding, and property insurance.

Pertinent proposed legislation is continually being review ed, and a strong effort is made to influence proposed legislation beneficial to the City.

GOALS AND OBJECTIVES

Risk Management’s goals and objectives include:

 Reviewing practices of departments to remo ve the City from any possible liability.  Maintaining the cost-of-risk for li ability, workers' compensation, and property at an acceptable benchmark level.
 Providing the City insurance coverage without in terruption throughout the upcoming fiscal years.  Protecting public and employee safety.
 Communicating safe work practices throughout the organization.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 2,750,000 3,800,000 4,700,000 900,000 4,700,000 0 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 2,750,000 3,800,000 4,700,000 900,000 4,700,000 0

RISK MANAGEMENT EXPENDITURES

FINANCE

The Finance Division is responsible for financial management planning support, including analysis and preparation of the City Manager’s Biennial Budget, consisting of two one-year budgets. The division also administers the fiscal affairs of the City through maintenance of a general ledger; administration of debt financing; collection and posting of revenues; payment of and accounting for obligations; pu rchasing of goods and services; payroll; preparation of the Annual Comprehensive Financial Report (ACFR); preparation of other financial reports, to include but not limited to the State Controller’s Reports and AB1600 reports. The Finance Division also assists the elected City Treasurer in administering the investment process and related recordkeeping.

ACCOMPLISHMENTS

Recent accomplishments of the Finance Division included the following:

 Received the Governmental Finance Officers Associ ation’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the City’s ACFR for the fiscal years ended June 30, 2020 and 2021.

The City has now received this prestigious award for 17 straight years.  Received the GFOA’s Distinguished Budget Presentati on Award for the City’s Biennial Budget for the two- year period beginning July 1, 2021. This was the eighth time the City received this prestigious award covering 15 years.
 Received the City’s annual audits for the fiscal year s ended June 30, 2021 and 2022. As required, the City’s certified public accounting firm is sued the Audit Communication (Statement on Auditing Standards (SAS) 114) Letter, Report on Internal Control, Single A udit Report, and Standard Independent Auditors Report.

No significant issues were noted in these letters.
 Achieved the targeted 33% reserve fund balance level in accordance with City Council’s goal of financial solvency.
 Implemented the results of the comprehensive fee study.  Providing more frequent and more comprehensive budget updates:
o Providing City Council bi-monthly status of budgeted revenues and expenditures compared to actual revenues and expenditures
o Providing Departments monthly status of budgeted revenues to actual expenditures

 Implemented electronic timekeeping, expense reim bursement and “cradle-to-grave” in-house payroll functions previously outsourced:
 Financial backbone, including Payroll
 Human Resources functions (in process)

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 1,918,180 1,508,879 1,511,824 2,945 1,588,378 76,554 Operations 455,667 557,877 575,677 17,800 586,516 10,839 Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 2,373,847 2,066,756 2,087,501 20,745 2,174,894 87,393

FINANCE EXPENDITURES

FINANCE

 Implemented the Enterprise Asset Management functions to include inventory, work orders and asset management and maintenance. These functions are currently in the process of being deployed to various departments and divisions, e.g., public works, fleet, facilities and financial services  Established a CalPERS Trust for our mitigate/reduce the City’s Other Post Employment Benefits (OPEB) Actuarial Valuation,
 Issued a 15-year Pension Obligation Bond to pay the original unfunded actuarial obligation through the Cal PERS

GOALS AND OBJECTIVES

The Finance Division’s overall goals are to ensure: (1) the City’s financial resources are protected through sound financial management, (2) the budget is properly implemented, and (3) the City’s financial activities are conducted in a legal, accurate, and timely manner. This is accomp lished concurrently with providing quality financial management services to city staff, customers, and the community.

The Finance Division’s goals will be achieved through these strategies and underlying actions:

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.

B-16 Explore providing a General Fund Capital Projects Fund as part of development of the next Biennial Budget

C-1 Implement improvements to purchasing practices and procedures to align with procurement code requirements
C-2 Increase Council district improvement funds
C-3 Consider acquisition of an underutilized site on Cathedral Canyon and work to activate the site
C-4 Allocate resources necessary to achieve the City Council’s goals and vision C-5 Develop an inventory of vacant and underutilized properties C-6 Complete and improve the installation of the Tyler EnerGov software to automate, improve and streamline the plan review, permitting and inspection processes C-9 Complete and adopt the Development Impact Fee Study C-10 Update the Thousand Palms Fiscal Analysis

FINANCE

D-1 Develop and adopt an Information Technology Master Plan including consideration of providing public Wi-Fi access in parks
D-3 Complete and improve the installation of the Tyler EnerGov software to automate, improve and streamline the plan review, permitting and inspection processes

PERFORMANCE MEASURES

Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
General Fund balance as percent of
on
going expenditures 62.76% 68.35% 63.40%
EFT vendor payments as a percent of
total payments 37.21% 40.96% 42.17%
Active in-town business licenses issued 1,107 1,057 799

FACILITIES

The Facilities Division consists of a team of highly skilled trade staff maintaining the City’s buildings, facilities, and adjacent grounds for the community. The mission is to provide quality service in an efficient and professional manner to ensure building safety and comfort. Facilities is responsible for the detailed daily preventive maintenance and repair to keep the City’s buildings, facilities, and adj acent grounds in well maintained operational condition.

Facilities prepares specifications for projects related to city facilities, such as, roof replacements, interior building remodels, contracted exterior painting projects along with heating, ventilation and air conditioning repairs or replacements. In doing so, staff embraces safety, courtesy, integrity, and excellent customer service while providing a comfortable, safe, economical, and easy to maintain work environment.

ACCOMPLISHMENTS

Recent accomplishments include the following:

 Install Amphitheater Sound and Lighting Improvements.  Replace Fire Station 412 concrete driveway.
 Replace Fire Station 412 HVAC.
 Replace the exit signs in the Civic Center.
 Paint City Hall gym and replace flooring.
 Replace City Hall kitchen.
 Replace Public Works building ceiling tiles and flooring.  Repaint the jail.
 Repair drywall holes and repaint the apparatus bay at Fire Stations 412 and 413.  Remove and replace the front and rear driveway at Fire Station 412.  At the Library, remove trees at the entrance lifting the concrete and causing trip hazards, and remove and replace the uneven concrete.
 Cooling Towers & Energy Management System.
 Worked various aspects of the COVID-19 pandemic.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 815,003 556,450 427,575 31,289 454,327 26,752 Operations 1,586,521 1,656,035 2,131,099 52,971 1,780,466 -350,633 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 2,401,524 2,212,485 2,558,674 84,260 2,234,793 -323,881

FACILITIES EXPENDITURES

FACILITIES

GOALS AND OBJECTIVES

The Facilities Services Division’s goals and objectives will be prioritized with the upcoming Facilities Master Plan and recommendations for the 14 facilities being reviewed:

o Century Park Restrooms & Storage
o Bell Tower
o Parking Structure
o Civic Center/City Hall/Police/Jail
o Amphitheater
o FS 410/412, 411 and 413
o Library
o Ocotillo Park Re strooms & Storage
o Panorama Park Restrooms & Storage
o Public Works Building
o Soccer Park Restrooms & Storage
o Town Square Fountain

Several near-term goals identified prior to the Facilities Master Plan include the following:

 Maintain facilities in a safe condition and in compliance with applicable building codes and regulations.  Continue to identify and implement possible improvements to reduce costs and expand services to result in a more efficient operation.
 Conserve energy and resources by ensuring maximum operating efficiency of energy–consuming equipment and systems.
 Repaint the purple light poles throughout downtown.
 Amphitheater Programmable Access / Electronic Locks
 Emergency Generat ors Evaluation
 Fire Station 413 Window Replacement
 Town Square Fountain Struct ure and Soft Surface/Concrete

City Council Goal A: Serving the Community with Pride and Dedication Through diversity, equity and inclusion driven employee programs and employee experiences, Cathedral City is the employer of choice with a workforce that is engaged, motivated and respected public stewards.
 A-4 Develop a professional development program to enhance career development opportunities, strengthen organizational capabilities, and increase organizational capacity. o The Facilities Division will pursue an analysis to det ermine if a part-time/temporary to full-time hiring process could support the city's daily maintenanc e and operations responsibilities and be more cost effective than some of our current third-party outsourcing. This process could allow the department to hire entry-level employees to be trained by City sta ff to perform lower level, essential tasks at our 14 facilities. The hiring process would enhance ca reer development opportunities, strengthen organizational capabilities, and increase organizational capacity.

FACILITIES

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.
 B-17 Develop and adopt a Facilities Master Plan
o Facilities is currently working wi th MAAS Companies to develop a Facilities Master Plan. The Facilities Division is currently starting t he Facilities Condition Assessment (FCA) of all fourteen city owned facilities.

o Facilities will participate in monthl y City risk management meeting on safety topics related to Facilities Maintenance focused on claims reduction and minimi zing litigation exposure by informing, engaging, training, and educating operations staff.

o Facilities will assist IT with installation of cameras, CAT-6 cabling, antennas, electrical, trenching, etc. to improve the accessibility and affordability of reliable high speed internet services.

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit, and play in our community.  E-15 Establish regular inspections of facilities, e.g., re strooms in parks, to ensure they are well maintained and functional.

o Facilities will develop and implement a general daily, monthly, and yearly safety inspection equipment to ensure they are well maintained and functional.

FACILITIES

PERFORMANCE MEASURES
New Performance Measures for FY 2023/24:

As a result of implementing the Tyler Munis Enterprise Asset Management (Maintenance) system, develop daily, monthly, and yearly safety inspection checklists of equipment. Once checklists are developed, then performance measure(s) will be created.

DEVELOPMENT SERVICES

The mission of The Development Services Department is to administer, encourage and promote the development and maintenance of the City in a comprehensive manner that links living environments, shopping and service needs, employment opportunities, transportatio n, and recreation, to provide a well -functioning, safe, stable, and livable community. To achieve this mission, the Development Serv ices Department is responsible for the Administration, Community Planning and Design, Building Inspections and Enforcement of Codes.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 301,330 446,422 145,092 451,932 5,510 Operations 366,254 401,711 438,218 36,507 439,428 1,210 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 366,254 703,041 884,640 181,599 891,360 6,720

DEVELOPMENT SERVICES EXPENDITURES

PLANNING

The Planning Division is responsible for implementing and recommending land use policies including those within the City’s General Plan and Zoning Ordinance, the review of development applications for consistency with the City’s standards and policies relating to land use and preservation, and advising the Council and community on current planning practices to ensure the quality of life will be maintained or enhance d for future generations.

Services provided by the Planning Division include:

 Public assistance related to planning and zoning matters.  Review and approval of discretionary permits includi ng Special Use Permits, Sign Permits, Film Permits, Dance Permits, Sexually Oriented Business Permit s, Peddler and Handbill Pe rmits, and Christmas Tree Lots.
 Review and approve zoning clearances and home occupation permits for home-based businesses.  Provide staff support to the City Council, the Planning Commission, Architectural Review Committee, Historic Preservation Committee, and other City departments.  Prepare and process updates and revisions to the Gener al Plan, Municipal Code, City specific plans, and design guidelines.
 Ensure environmental policies and procedures prescribed by federal, state, and local laws, are adhered to for all private and public development projects within the City.  Provide public records and property land use and entitlement history.  Prepare zoning verification letters.
 Review and approve Alcohol Beverage Control (ABC ) and Department of Motor Vehicle (DMV) licenses.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 883,922 1,070,603 769,720 -300,883 807,399 37,679 Operations 159,037 283,423 193,808 -89,615 198,522 4,714 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 30,957 0 0 0 0 0
TOTAL EXPENDITURES 1,073,915 1,354,026 963,528 -390,498 1,005,921 42,393

PLANNING EXPENDITURES

PLANNING

ACCOMPLISHMENTS

Council Goals:

 Council Goal 6c – Completion of Phase 1 (Chapter 9) of the Municipal Code Update Initiative.  Completed Council Goal 6h – Entitlements for the 13.5 acres approved by the City Council on September 14th.

Recent accomplishments of the Planning Division include the following:

 Approval of the 2040 General Plan Update and Housing Element Update.  Adoption of the Historic Preservation Ordinance.
 Adoption of the amendment to the Billboard Ordinance, prohibiting new billboards and the reconstruction and reinstallation of existing billboards.
 Commissions and Committees
o Planning Commission approved 26 projects.
o Architectural Review Committee approved 20 projects.
 Major projects approved include the Cathedral Cove Center, Denny’s, Quick Quack Carwash, Kroger fuel station, Canyon Villas apartments, and Newport 17.
 Administratively approved 387 construction plan reviews, 27 minor projects, 42 sign permits, and 115 home occupations.
 Supported the development of the cannabis industry with land use approval for 5 new projects for cannabis manufacturing, cultivation and distribution, and amendments for another 2 previously approved facilities.

GOALS AND OBJECTIVES

The Planning Division’s goals and objectives include:

PLANNING

 C-16 Procure additional profes sional service contracts to increase staff capacity related to private development plan review, building plan review and inspections, capital project delivery, and land use planning to ensure required city services are performed based upon applicant need vs staff availability

City Council Goal F: Embracing, Inclusive City
Cathedral City is valued and respected as a community that welcomes and embraces diversity, has an abundance of high quality and affordable housing options, and vibrant businesses. Our neighborhoods are attractive and well-maintained and issues su rrounding homelessness have been compassionately addressed with thoughtful, coordinated, and collaborative programs.  F-1 Complete the comprehensive update of the Cathedral City Municipal Code with initial emphasis on Chapter 9 (zoning) and Chapter 5 (business regulations) o Support economic development through updating of land use regulations and development processes (with Economic Development).
 F-2 Address parking and paving provisions in the code for residences  F-3 Prohibit parking in front of mailboxes
 F-19 Develop standard plans, streamlined processes and educational materials that promotes ADU’s to increase housing production
o Facilitate the development of quality and diverse housi ng that is affordable to all income levels (with Economic Development).

PLANNING

PERFORMANCE MEASURES

Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Development applications received
(requiring Planning Commission
approval)
58 19 32
Average # of active development
applications per Planner 20 6 11
Administrative applications received 22 40 36
New Performance Measures for FY 2023/24:
 City development review timefram es (each submittal) reduced to:
o Minor projects = 20 days
o Major projects = 30 days
 Housing Element goals and policies reviewed annually.  General Plan goals and policies reviewed annually.
 Land use regulations and processes reviewed annually with Economic Development.  Type of projects approved administratively expanded.
 Applications and handouts reviewed annually.

BUILDING

The Building Division is responsible for the issuance of building permits and collection of fees, providing plan check and inspection services, coordinating with the Code Division on building and safety matters, and providing assistance to the public in ensuring construction in Cathedral City is safe, accessible, and code compliant. Services provided by the Building Division include:

 Permit issuance and inspections for new commercial and residential construction, residential remodels, commercial tenant improvements, residential and commercial solar systems, new mobile home installations, additions and improvements, pools, patio covers, signs, block walls and fences, mechanical/HVAC systems, plumbing such as water heaters, and electrical upgrades.  Construction plan review and approval includ ing coordination with other departments.  Ensure all construction is comple ted in compliance with the Americans with Disabilities Act (ADA).  Business license inspections and occupancy clearances.  Building code interpretation and appeal.
 Code Compliance Division support.
 Public records and property permit history.
 Prepare monthly and quarterly reports for submitta l of pass-through fees to State and other agencies.  Inspections of buildings damaged by fire and vehicl e accidents (Fire and Police Department referrals).

ACCOMPLISHMENTS

Council Goals:

Completed Council Goal 6e – Implemented the mobile homes parks inspection program. The first park being inspected is Tramview.

Recent accomplishments of the Building Division include the following:
 Adoption of the 2022 Building Codes.
 Major projects completed include DR Horton at Verano, Veteran’s Village, Luchador Brewing Company, The Habit Burger, Tower Market, La Paloma Resort, Advance Auto Parts, and multiple cannabis facilities.  Major projects approved or under construction include Williams Homes @ Campanile, GHA @ Rio Del Sol, Quick Quack Carwash, Denny’s, Ki ds World, Mechanics Bank, Chapel at Saint Louis Church, and the Sunniva/Prime Asset cannabis facility.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 599,348 866,078 884,205 18,127 924,178 39,973 Operations 402,979 586,844 515,019 -71,825 523,120 8,101 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 1,002,327 1,452,922 1,399,224 -53,698 1,447,298 48,074

BUILDING EXPENDITURES

BUILDING

GOALS AND OBJECTIVES

 C-13 Implement necessary hardwar e/software and provide necessary training to fully transition to electronic plan submission and review including the ability to review and issue over the counter permits
o Offer online permit, plan review and inspection services. o Implement the first phase of the document management system.

 C-16 Procure additional professional service contract s to increase staff capacity related to private development plan review, building plan review and inspections, capital project delivery, and land use planning to ensure required city services are performed based upon applicant need vs staff availability

BUILDING

PERFORMANCE MEASURES

Measure 2021
Actual
2022
Actual
2023
Estimated
Permits Issued (Calendar Year)
Building 2,119 2,495 2,600
Solar 687 920 1,000
Single Family Dwelling 149 55 30
Construction Valuation $80,549, 805.17 $66,929,673.60 $70,000,000 Inspections Conducted 7,187 7,143 7,000

New Performance Measures for FY 2023/24:

 Online permitting, plan review and inspecti ons services available to customers.  Increase types of “Over the counte r” permits available to customers.  Plan review times reduced to:
o Minor projects = 2 weeks
o Major projects = 3 weeks
 All current electronic plans are stored in the document management system.

CODE

The City’s Code Division is responsible for ensuring co mpliance with applicable stat utes or ordinances and managing programs that will maintain and improve property values and the quality of life within the community. The five main components of the Division are:

 Public Assistance
 Municipal Code Enforcement
 Property Maintenance
 Community Safety
 Abandoned and Inoperative Vehicle Abatement

Each component places an emphasis on public relations, education, and voluntary compliance with the law. By implementing new methods of enforcement, with an increased emphasis on education, the Division has been able to provide the citizens of Cathedral City with a healthier, safer, and more attractive place to live, work, and play.

ACCOMPLISHMENTS

Council Goals:
 Completed Council Goal 4a – Implemented a pro-active model for provide Code Compliance services.  Completed Council Goal 4b – Provided a follow-up presen tation on the integration of the short-term vacation rental enforcement and general code compliance teams.
 Completed Council Goal 4c – Evaluated and improv ed the GoRequest App (rebranded to MyCathedralCity) and related notification processes.
 Completed Council Goal 4d – Continue to prioritize illegal parking enforcement.  The Division implemented a proactive program through teamwork, organizational efficiencies and a data driven approach:
o Administrative functions streamlined to keep officers in the field. o Improved utilization of administrative staff.
o Hybrid strategy implemented for enforcement areas.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 935,954 1,160,047 1,136,620 -23,427 1,199,061 62,441 Operations 296,370 353,684 449,886 96,202 458,310 8,424 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 1,232,324 1,513,731 1,586,506 72,775 1,657,371 70,865

CODE EXPENDITURES

CODE

o Cross-training of Code Officers.
o Improved interdepartmental communication and coordination

 Focused enforcement sweeps of visual blight violati ons were conducted on over 1,000 properties in the City:
o 52 citations were issued for parking on landscaping.
o 24 inoperative vehicles on private property abated.
o 89 MyCathedralCity requests submitted for illegal dumping. o 31 MyCathedralCity requests submitted for shopping carts. o 26 door hangers for bulky items.
o 174 garbage container stickers placed on unscreened containers.  STVR enforcement was fully integrated into C ode Compliance. In 2022, Code Officers responded to 214 complaints and issued 27 citations for an unpermitted STVR, 30 citations for advertising violations and 31 citations for operational related violations.
 Enforcement of vehicles on public streets was in tegrated into Code Compliance. In 2022, 512 vehicle checks were conducted, 212 vehicles were marked, 89 vehicles were cited, and 47 vehicles were towed.
 A sidewalk vendor ordinance was adopted by the City Council in January 2023. In 2022, Code Compliance Officers made contact with 93 vendors, all but one was unpermitted.

GOALS AND OBJECTIVES

The Code Division’s goals and objectives include:

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-4 Increase Police and Fire, and Code Compliance engagement with the community o Participate in community events with the Po lice and Fire Departments to educate and inform residents about City services and programs.
o Participate in Neighborhood Watch meetings with the Police Department. o Conduct quarterly “Code at Your Corner” events.
o Rebrand Code Compliance vehicles and uniforms.

CODE

o Protect and enhance the quality of life for Cathedra l City residents by ensuring the community is safe, clean, and visually attractive (with Building, Police and Public Works Departments).

o Engage in proactive community outreach to educate and inform the public about City services and programs.

o Increase public trust in Code Compliance by fo cusing on transparent engagement with the community.

o Further implement team/task-based Code Compliance program focusing on:
 Neighborhood and commercial centers
 Stale cases
 Data driven enforcement (m oved this from measures)
 F-17 Develop initiatives to proactiv ely monitor the City’s commercial corridors to address visual blight and nuisance issues associated with vacant and underutilized properties and non-compliant commercial strips and centers.

 F-18 Implement initiatives identified in Action F-17 to fo rmalize deployment of staff to reduce visual blight and nuisance issues along the City’s commercial corridors.

CODE

PERFORMANCE MEASURES

Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Requests for Service 1,656 1,783 1,700
Inspections 2,629 3,673 3,500
Notices Issued 1,193 1,442 1,400
Citations Issued 423 457 450
Properties Abated by Private Contractor 14 16 25
Inoperable/Abandoned Vehicles Abated
and/or Towed (Private Property) 153 116 125
Inoperable/Abandoned Vehicles Abated
and/or Towed (Public Street) N/A 47 50

New Performance Measures for FY 2023/24:
 Inspection times (maximum response time) reduced to:
o New complaints
 Priority 1 - Immediate
 Priority 2 - 30-45 days
 Priority 3 - 90 days
o Re-inspections - 90 days
 Increase the use of the MyCathedralCity app:
o Train other department staff.
o Provide handouts to City staff for distribution.
o Increase awareness through social media.
 Increase participation at community events.
 The Division implemented programs to manage complaints regarding short-term vacation rentals and cannabis businesses.
 The Division contracted with Allied Universal Secu rity Services and Deckard Technologies to provide enforcement support for short-term vacation rentals.
 The Division continues to work with other departments and agencies to offer free or low-cost programs to help residents address compliance issues such as Junk your Jalopy and the Waterscape Landscape Grant.  The Division participated in a community meeting in the Dream Homes neighborhood.  The Post Office re-landscaped their property with low maintenance water efficient materials.

ENGINEERING AND PUBLIC WORKS

The Engineering Department reviews and checks grad ing plans, street and drainage plans and issues public encroachment permits and utility permits related to private development. The Department maintains a variety of engineering records, maps, plans and other technica l reports and documents. It provides a wide variety of technical support and assistance to other departments throughout the City.

Engineering also assures all private st reet improvements are designed and installed in accordance with City standards and codes and to assure compliance with the St ate Subdivision Map Act. This activity includes setting development conditions for improvements and dedications, the processing of street and easement vacation requests, lot line adjustments, parcel mergers and the preparation and processing of varied dedications and conveyances of land and easements to the City for public uses. It also includes recording maps and checks, as well as improvement plan checks and reviews.

The Department provides ongoing traffic engineering serv ices to the City. These include conducting speed surveys, traffic counts, investigating traffic safety pr oblem areas, accident data review, making recommendations for solutions and other related studies and programs. Base d on these studies and data, public works projects are initiated to improve public street safety.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 557,998 617,390 1,237,405 620,015 1,321,918 84,513 Operations 548,374 1,267,395 881,128 -386,267 793,894 -87,234 D e b t s e r v i c e 000 00 0
Capital outlay 366,724 1,654,500 2,110,210 455,710 900,000 -1,210,210 CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
0 TOTAL EXPENDITURES 1,473,095 3,539,285 4,228,743 689,458 3,015,812 -1,212,931

ENGINEERING EXPENDITURES

ENGINEERING

The Engineering Division provides a variety of services including implementation of capital, non-capital, and grant improvement projects; review of private land development projects; providing key support to the City’s Economic Strategic Plan; management of the National Flood Insurance Program; providing public works inspections for public works and private land development projects; management of the City’s traffic and roadway network; and support for other city departments including, and not limited to: Pl anning, Building, Code Comp liance, Public Works, Financial Services, the Police Department, the Fire Department, the City Manager’s Office, the Parks and Community Events Commission, the Planning Commission and the City Council.

Engineering staff administers the Capital Improvement Project (CIP) Plan , Pavement Management Program (PMP), Local Streets and Roads Program (RMRA/SB1), National Pollution Discharge Elimination System (NPDES) Program, Dig Alert Electronic Positive Response Program, Community Development Block Grant (CDBG) Program, including project development, design, project approval, contract administration, construction management, and inspection of public construction projects, such as streets, traffic signals, drainage, and other related public projects.

This includes approving and inspecting public works facilitie s built by private development. Staff also serves as liaison to the Parks and Community Events Commission, Streets and Transportation Commission, American Public Works Association (APWA), CV Chapter of the Desert Task Force, and Coachella Valley’s Utility Coordinators (APWA/CVWD).

ACCOMPLISHMENTS

RECENTLY COMPLETED PROJECTS
Major Capital Improvement Projects:
 Completed Cathedral Canyon Bridge over the Whitewat er River, “Ofelia Bringas Memorial Bridge”, funded by Highway Bridge Program Fund (HBPF), Coachella Valley Association of Governments (CVAG) and Cathedral City. Winner of the:
 American Public Works Association Coachella Valley Branch 2022 Project of Merit Award.  American Public Works Association Southern California Chapter 2022 Project of the Year.  American Council of Engineering Companies 2023 Commendation Award.  Completed the asphalt pavement rehabilitation on Sa rah Street, funded by the Ci ty of Cathedral City Maintenance of Effort Fund.
 Completed the street surface widening on Avenida Los Niños, funded by funded by the City of Cathedral City Maintenance of Effort Fund.
 Completed the rehabilitation and/or REAS of forty-tw o (42) streets within Century Park Neighborhood, funded by RMRA/SB1 and Assessment District Funds.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

ENGINEERING EXPENDITURES

ENGINEERING

 Completed the street rehabilitation Via De Anza Phase I funded with Community Development Block Grant funds.
 Completed CVAG CV Sync Phase I including Ramon Road and East Palm Canyon traffic signals along with the associated infrastructure upgrades.

Road Annual Maintenance Program:
 Completed the Rubberized Emulsi on Aggregate Slurry (REAS) on:

 Avenida Maravilla between Ramon Road and Vista Chino
 Corral Road between Cathedral Canyon Drive and Date Palm Drive.  Ramon Road between Date Palm Drive and Da Vall Drive.  Avenida La Paz between Vista Chino and 30 TH Avenue.
 Avenida La Vista between Adelina Road and 30 th Avenue.  La Pasada Neighborhood Streets.
 Date Palm Dr between Varner Road and I-10.

IN PROGRESS PROJECTS
 Managing and monitoring design and construction of Dream Homes Park funded by Proposition 68 Statewide Park Development and Community Revitalization Program from the State Department of Parks and Recreation.
 Ramon Road Bridge and Roadway Widening in c oordination with the City of Palm Springs.  Vista Chino Bridge in coordination with the City of Palm Springs.  Da-Vall Interchange in coordination with CVAG.
 Varner Road Widening Project in collaboration with CVAG, RCFCD, County of Riverside and City of Desert Hot Springs.
 Date Palm Drive Widening from I-10 to Varner partnering with CVAG, and RCFCD.

GOALS AND OBJECTIVES

Engineering’s objectives to meet the City Council strategic goals include:

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.
 B-2 Develop an entryway, medians, and lighting mast er plan to provide appealing gateways to the City  B-3 Develop a wilderness trail plan
o Continue to work with CVAG on trailheads and access points for the CV Link Project, especially near Date Palm Drive.

ENGINEERING

 B-5 Complete a dog park in the southern part of the city  B-12 Develop a traffic calming plan with strategi es for addressing location specific speeding issues o Continue to work with CVAG on synchronizing Da te Palm Drive, Vista Chino, and Dinah Shore Drive traffic signals synchronization along with the associated infrastructure upgrades.  B-14 By the end of 2023 complete the design phase and begin construction on the Dream Homes Park  B-15 Identify additional funding as needed and construct the Dream Homes Park Improvements  B-16 Explore providing a General Fund Capital Projec ts Fund as part of development of the next Biennial Budget
 B-18 Develop a five-year pavement maintenance strat egy and funding plan to achieve a citywide Pavement Quality Index that ranks in the Top 3 Coachella Valley cities o Continue implementing and updating the Pavement Management Program and integrating SB1 funding and required Maintenance of Effort (MOE) funds to progress through the program.

In furtherance of the City Council’s strategic goals, Engineering will also be implementing the following objectives:
 Continue to promote the installation of sewer lines in various neighborhoods without sewers through Assessment District formation.
 Working jointly with developers and utilities to prov ide necessary infrastructure in the North City and Extended North City planning areas.
 Work to enhance the Date Palm Drive corridor entrance to the City from Interstate 10.

ENGINEERING

 Continue working with Palm Springs on the Ramon Road Bridge and Roadway Widening Project.  Continue working with Palm Springs on the Vista Chino Bridge Project.  Continue looking local, state, and federal funding to complete the next project steps. for the DaVall Drive Interchange Project.
 Complete the projects identified in the FY 2023/2024 and FY 2024/2025 Capital Improvement Project (CIP) Plan, such as:
o Dream Homes Park
o Date Palm Drive Corridor Improvements betw een Ramon Road and Dinah Shore Drive and Gerald Ford Drive.
o Landau Boulevard and McCallum Way Intersection Improvements. o Via De Anza Sidewalk Improvements in the Whitewater Neighborhood/South City area. o Bike lanes and Sidewalk Improvements on Date Palm Drive, Cathedral Canyon Drive and East Palm Canyon Drive.
o Landau Public Alley Reconstruction from Vista Chino to 30 th Avenue. o Design of Edom Hill Truck Climbing Lane north of Varner Road. o Preventative maintenance with Type II, Rub berized Emulsion Aggregate Slurry (REAS):
 East Palm Canyon Drive from Perez Road to Date Palm Drive.  Date Palm Drive from Gerald Ford to East Palm Canyon.

PERFORMANCE MEASURES

New Performance Measures for FY 2023/24:

The following Engineering key performance measure (KPMs) will be used to monitor the efficiency of projects.

These KPMs will be used to determine how well Engineering St aff identify and resolve specific issues within the process and to keep projects and Staff on schedule and assign tasks based on project needs.  Project timeline: This measure will monitor a pr oject based on established start dates and deadlines, to identify specific challenges or obstacles that could affect the timeline of the project. Considering that every timeline looks different depending on the project type, th is measurement will assist Staff to strategize solutions to prevent or minimize project delays.
 Project budget: The Project Budget indicator (PBI) will be calculated after a project completion to determine efficiency in terms of engineering costs. The PBI w ill compare the budgeted cost and the actual cost to determine a value. Any value greater than one indicates the team completed the project under budget.  Plan checking cycle time: This measure will show how long it takes from the first review to issue the appropriate permit or plan approval. Achieving a fifteen (15) days Plan Ch eck review cycle is the goal for the department.

PUBLIC WORKS

The Public Works Division (Public Works) is responsible for maintaining the City’s grounds, parks, and streets.

Public Maintenance and Street Maintenance services, include, but not limited to:

 Street repairs.
 Street signage, striping, curb painting, sweeping and repair.  Traffic signal maintenance.
 Contract administration of solid wa ste contracts, services, and programs.  Blow sand removal.
 Drainage system maintenance.
 Graffiti removal from public facilities an d related contracts, services, and programs.  Illegal dumping removal coordination.
 Coordinating the removal of hazardous materials.
 City homeless program clean up support.
 Assistance to emergency responders needs, e. g., at accidents, fires, and other incidents.  Landscape maintenance at various public right-of-way locations.  Weed removal within street rights-of-way.
 Maintenance of City vehicles and equipment.
 Minor improvement projects.

In addition, Public Works provides services for the maintenance of the City Park system, several public right-of-way areas along housing developments, public right-of-way within the City’s Auto Park and City-owned properties.

Public Works staff are called upon as first responders to emergency events, such as stormwater flooding, Police and Fire Department events.

Public Works facilitates many of the City recycling programs and the Public Works Yard facility is the designated collection site for the general public to dispose of electroni c waste, batteries, medical waste, sharps, and tires, as generated by verified residents of the City, every Tuesday, from 1:00 p.m. – 2:30 p.m.

On the first Saturdays of each month from October to Ma y, Public Works coordinates and provides assistance at Community Shredding Events, where residents can br ing their paper documents to securely be shredded and recycled.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 179,994 339,723 177,712 -162,011 182,871 5,159 Operations 730,477 727,684 681,409 -46,275 826,354 144,945 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 910,471 1,067,407 859,121 -208,286 1,009,225 150,104

PUBLIC WORKS EXPENDITURES

PUBLIC WORKS

ACCOMPLISHMENTS

Recent accomplishments of the Public Works Division include the following:

 Continued street striping work on City streets in bet ween biennial City-wide Str eet striping contracts and programmed repainting of stop bars and crosswalks.
 Painted traffic signal related structures in the Downtown Area.  Crack sealed the Century Park neighborhood, Ramon Road East, Corral Road, and La Pasada neighborhood streets in support of anticipated repaving and street slurry operations as part the Pavement Management Program.
 Pothole patched various streets within the City, including Varner Road north of I-10.  Maintained the Public Works fleet with an emphasis on efficiency and clean energy.  Provided logistical support for several City events su ch as the Snow Fest, Cathedral City Balloon Festival, Taste of Jalisco, LGBT Day, Battle of the Badges, the Tour de Palm Springs, the NCAA Women’s Fast Pitch Tournament, and the Fields of Valor.
 Installed and maintained City art pieces and related pede stal structures at several City locations in support of the Art in Public Places Program.
 Installed new banners in the Town Square/Downtown corridor in support of City banner programs and events.
 Maintained City wayfinding signs and City entrance monuments within the City.

GOALS AND OBJECTIVES

Public Works goals and objectives include:

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-13 Develop Standard Operating Procedures regardi ng how Public Works responds to Localized Flooding and Blow Sand events
 E-16 Formalize protocols for emergency response call outs Other Public Works objectives include:
 Ensure that there are clean, sanitary, safe, and visua lly attractive conditions throughout and along the City streets, medians, and parks by continuing to improve the quality of maintenance.  Coordinate the implementation of a Citywide Sign inventory program.

PUBLIC WORKS

 Continue a focused effort on maintaining the City’s arte rial corridors, medians, and respective right of way areas to provide safe travel ways for motorists, bicyclists, and pedestrians. o Continue street striping, st reet legends and improve non and illuminated street signs, upgraded traffic control devices, and enhance the safe routes to school corridors.  Provide the maintenance needed to keep pace with t he growth and expansion of new and/or revitalized City streets, especially in the downtown core to include the Agua Caliente Ca sino and the Cathedral City Community Amphitheater.
 Continue to support City events by providing necess ary staffing as requested by other City departments.

PERFORMANCE MEASURES

New Performance Measures for FY 2023/24:

 Develop Standard Operating Procedures (SOP's) to establish protocols and standards regarding flood preparation and response, regulatory traffic signs and markings maintenance, blow sand response, graffiti removal, parkway maintenance, and support to police and fire on emergency callouts. Scope of the SOP's will address personnel safety, preparation, scheduling, and deployment of equipment and staff.

Evaluating the efficiency of performing these mainten ance functions will be based on labor hours and equipment hours necessary to accomplish these tasks. Once the basel ine is established, staff will have the information to evaluate for increasing efficiencies in planning, equipment and materials used to complete the tasks. This will include reactionary functions such as rain, flood, stor m, and blow sand events that public works crews need to support.

PARKS

The Parks Division of the City is responsible for provid ing a portion and/or all the continued maintenance and operations at the various City parks (and facilities) listed below:

 Century Park
 CV Link, from Vista Chino to Ramon
 Dennis Keat Soccer Park
 Festival Lawn
 Memorial Park
 Ocotillo Park
 Panorama Park and Dog Park
 Patriot Park

The City has a five-member citizen-based Parks and Co mmunity Events Commission that holds a monthly public Parks and Community Events Commission (Commission) Meet ing. From the monthly meeting, the Commission advises the City Council and City Staff on issues important to residents. City staff and the Commissioners partner together to identify, fund, and implement recreational enhancements at City fac ilities, assist in coordinating small events at the parks, and help support local youth group ac tivities. The Commission addresses the City Council’s goal of increasing community involvement in municipal government and to continue to enhance the transparency of City government and available information to the public.

Note: Due to budget constraints in 2003, the existing Parks Division was removed from primary City financial support.

ACCOMPLISHMENTS

Recent accomplishments of the Parks Division include the following:

 The maintenance of all City parks, to include the late st addition to City parks – Cathedral City Community Amphitheater.
 Completion of water conservation projects converting unnecessary plant and lawn open space areas to attractive rock, decomposed granite, and tree areas.
 Focused on tree planning opportunities within the open space and park areas.  Installed integrated trash and recyclin g receptacles at various City parks.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 712,574 841,456 780,653 -60,803 651,400 -129,253 D e b t s e r v i c e 000 00 0
Capital outlay 520,764 1,118,368 200,000 -918,368 450,000 250,000 CIP projects 0 0 0 0 0 0
Transfers out 308,991 377,393 347,393 -30,000 347,393 0 TOTAL EXPENDITURES 1,542,329 2,337,217 1,328,046 -1,009,171 1,448,793 120,747

PARKS EXPENDITURES

PARKS

 Installed new water fountains with bottle filling/refilling capabilities at several locations within City parks.  The following accomplishments were completed at Panorama Park:
o New Dog Park.
o ADA Path of Travel Improvements.
o ADA restroom facilities improvements.
o Shade Structures over both tot lots.
o Refresh soft surfacing.
o Park benches, tables and BBQs replaced.
 The following accomplishments were completed at Century Park:
o Tot lot play equipment replaced.
o Installed new shade structure over equipment.
o Parking lot repaved.
o ADA restroom facilities improvements.
o Repair shade roof system.
o Park benches, tables and BBQs replaced.
 The following accomplishments we re completed at Ocotillo Park:
o Replace tot lot soft surfacing.
o Replace fitness equipment.
 The following accomplishments were completed at Dennis Keat Soccer Park:
o Fitness Path: equipment replacement.
o ADA restroom facilities improvements.

GOALS AND OBJECTIVES

City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.
 B-9 Improve pedestrian access to parks through t he use of crosswalks and sidewalk improvements  B-10 Implement items identified in Action B-9 to improve access to City parks.

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-15 Establish regular inspections of park equipment and playing fields to ensure they are well maintained and functional
Additional Parks Division objectives include:
 Continue to promote and provide mental well-being, health, and physical fitness through civic activities.

PARKS

 Continue conservation, environmental and conversion activities to reduce operating costs and promote examples of sustainable operations.
 Continue smaller community activities within local parks.  Continue improving and upgrading park infrastructure e.g., baseball fields, fitness equipment areas, soccer fields and playground areas.

PERFORMANCE MEASURES

New Performance Measures for FY 2023/24:
 Develop Standard Operating Procedures (SOP's) to establish protocols and standards regarding the maintenance of:
o Grass
o Trees and plants
o Restrooms
o Play equipment, shade structures, and picnic area accessories o Baseball, softball, and soccer sports fields
o Basketball and volleyball courts.

Scope of the SOP's will address personnel safety, preparation, scheduling, and deployment of equipment and staff.

Additionally, there will be upgrades and additions to the City’s parks as provided within the Parks Improvement Project (PIP) Plan. These improvements include upgrades to fencing at ball fields, expansion of basketball courts, refurbishment of tennis courts, added lighting, etc. For each of these added improvements, City staff will have to also establish additional baseline maintenance schedules that will need to be improved on annually.

POLICE DEPARTMENT AND ADMINISTRATION

The Office of the Chief of Police includes the Police Administration Division, which provides policy and leadership direction. The Chief’s Office also includes Professi onal Standards, Media Relations, Budget and Financial Management, Grants Administration, Court Services and Records Management. The Professional Standards Bureau is responsible for conducting investigations into alleged misconduct of sworn and non-sworn personnel and handles the department’s risk management.

ACCOMPLISHMENTS

 Hired 20 new full and part-time employees, including 11 officers, 1 full-time and 1 part-time dispatcher, and 2 Community Service Officers (CSO).

 Grant funded purchase of 25 Tasers, 60 body worn ca meras from Intrensic, a new hard drive for Cellebrite software program, and additional training on Cellebrite software.

 Purchased 16 ALPR (Flock) cameras.

 Successfully moved away from Mark43 CAD (C omputer Aided Dispatch) and RMS (Record Management System) to Cyrun CAD and RMS.

 Negotiated and implemented our PSEC radio purchase of mobile and handheld radios.

 Began transition from ERICA radio system to PSEC.

 Renegotiated a five-year contract for Body Worn Cameras and purchased new cameras with current technology.

 Obtained FAA approval to fly department drones in the City.

 We established a partnership with Riverside Count y Behavioral Assessment Team (CBAT) to have a clinician assigned to patrol to assist with calls dealing with mental health.

 Began Citizens Academy sessions again after COVID-19 pandemic.

 Completed all Police Officers Standards Training (POST) mandated training.

 Continued to evaluate best practices relating to conti nually changing laws within the State of California.

Examples: SB 2 Peace Officers certification; SB 1421, P eace Officers personnel file, release of records; National Incident-Based Reporting System (NIBRS); and Racial Profiling Data Collection (RIPA), effective 01/01/2022.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 2,208,452 2,356,441 2,092,799 -263,642 2,175,207 82,408 Operations 479,726 559,601 583,008 23,407 594,432 11,424 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 2,688,179 2,916,042 2,675,807 -240,235 2,769,639 93,832

ADMINISTRATION EXPENDITURES

POLICE DEPARTMENT AND ADMINISTRATION

GOALS AND OBJECTIVES

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.

In supporting the City Council’s Public Safety Goal, the Police Department’s goals and objectives include:

 E-2 Develop a firearm discharge ordinance.

 E-3 Expand the use of cameras and other technology to promote public safety

 E-4 Increase Police engagement with the community.

 E-5 Police Department develops pro-active methods to reach out to youth and families

 E-6 Improve police presence and interaction at community events

 E-10 Implement community engagement and public education initiatives to increase awareness regarding public safety programs, services, and results of proactive community policing efforts.

 E-12 Implement new program to improve community access to crime stats.

 Continuing to assess, develop, and implement innovative solutions, policies and procedures, and organizational systems resulting in excellent police practices.

 Continuing to review staffing levels and identify leve ls of future development that might trigger the need for and generate adequate funding to support additional personnel to fulfill succession planning.

 Continue the weekly crime report to City Council. Conduct a quarterly review of crime trends and patterns to make deployment of personnel changes as necessary.

 Annual internal audits will be condu cted by PSB to ensure compliance with state laws related to SB 2 and SB 1421.

POLICE DEPARTMENT AND ADMINISTRATION

PERFORMANCE MEASURES

Measure FY 2021/22
Actuals
FY 2022/23
Actuals
FY 2022/23
Estimated
Attendance at
community events

0 (COVID)

15 20
Traffic fatalities 6 4 4
DUI Arrests 126 154 150

New Performance Measures for FY 2023-24:

 Maintain a 7 minute or below response time to Prio rity 1 calls for service which will be measured through a quarterly audit of priority 1 calls for service.

 Monitor and evaluate (eight) Part 1 index crimes wh ich are reported to NIBRS (National Incident Based Reporting System) and released by the FBI on an annual basis. An internal review of NIBRS data will be performed quarterly to examine crime trends and patterns to address and reduce crimes occurring in the city.

 Increase attendance at community events and track progress monthly.

 Perform a semi-annual audit of Part 1 index violent crim es occurring in the city to achieve a clearance rate above the national average for each crime.

 Traffic fatality and DUI stats will be evaluated and used to indicate patterns and causes which can be addressed with directed enforcement efforts and OTS operations.

793
912 959
658
759 835
135 153 124
0 200
400
600
800
1000
1200
2020 2021 2022
Part I Crimes
Total Part I Crimes Property Crimes Violent Crimes

FIELD SERVICES (OPERATIONS)

The Operations Division, the largest division of the Police Department, is comprised of the Patrol Bureau, Traffic Bureau, and Homeless Liaison Officers. This division is responsible for the following: first police response to emergencies; preliminary and follow-up investigations on property, person, and grand theft auto crimes; and essential police patrol services. Watch Commanders are responsible for the daily operations of the Patrol Bureau and any collateral assignments. The Field Training Officer (FTO) program provides training to new police recruits.

The Traffic Bureau includes enforcement, education, parking, 30-day impounds, and accident investigation follow- up.

ACCOMPLISHMENTS

Recent accomplishments of the Operations Division include the following:

 The Operations Division handled approximately 43, 625 calls for service, completing 5,047 reports and making 1,245 arrests for misdemeanor and felony crimes , with 1,628 cases sent to the District Attorney’s Office for criminal filing.

 We established a partnership with Riverside C ounty Behavioral Assessment Team (CBAT) to have a clinician assigned to patrol to assist with calls dealing with mental health.

 Reestablished the department’s Community Service O fficer (CSO) positions and hired 2 CSO’s to work 7 days a week.

 Obtained and utilized CA State Office of Traffic Safety grant funding to address pedestrian safety, Driving Under the Influence (DUI)-related issues, and reduce the number of fatal and injury collisions.

 Utilized Department of Ju stice, Proposition 56 Tobacco Grant funds to educate and enforce tobacco laws of licensed tobacco retailers.

 Utilized the Coplogic Online Reportin g System providing the opportunity to file online r eports for certain crimes not requiring or desiring a police response.
 The department upgraded our Body Worn Cameras and issued each officer new cameras to meet the needs of the department and community.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 9,151,766 9,907,843 8,236,487 -1,671,356 8,702,317 465,830 Operations 1,326,550 1,460,823 1,683,137 222,314 1,703,400 20,263 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 31,697 10,789 144,900 134,111 99,010 -45,890 TOTAL EXPENDITURES 10,510,013 11,379,455 10,064,524 -1,314,931 10,504,727 440,203

FIELD SERVICES EXPENDITURES

FIELD SERVICES (OPERATIONS)

GOALS AND OBJECTIVES

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.

Field Services’ goals and objectives include:

 Develop opportunities to maintain open communications with our residents to educate, support, and address public safety concerns within our communities. This will include visits to our schools to interact with our local youth.

 Develop outreach opportunities for our Homeless Liai son Officers to inform and educate the community on the problems facing the unsheltered community and step s taken to reduce the effects of the unsheltered on the community.
 We are continuing the development of our existing hi ghly skilled, diverse, and active volunteer base of Citizens on Patrol (COP) members to further support the daily activities of the Operations Division.

 To Reestablish the department’s Traffic Unit to address traffic-related matters and respond to and investigate major traffic investigations.
 Continue our partnerships with the established Neighborhood Watch Programs within our communities and support those who continue to meet within the various neighborhoods.

 Recruit and select highly competent personnel to fill vacant positions throughout the police department and continue to develop our Cadet program, building on the program’s success.

 Utilize California Office of Traffic Safety (OTS) gr ant funding to focus on traf fic related matters and DUI enforcement. Complete the allotted assigned OTS operations and DUI checkpoint. Submit Quarterly Progress Reports to OTS, which requires the department to meet all objectives of the grant.

 Utilize Department of Justice, Pr oposition 56 Tobacco Grant funding, to monitor licensed tobacco retailers in the city and conduct two retail enforcement ins pections and one shoulder tap operation. Complete the required quarterly reporting to the California Department of Justice, Proposition 56 grant funding, outlining activities performed in relation to the department’s tobacco grant.

FIELD SERVICES (OPERATIONS)

PERFORMANCE MEASURES

Homeless Liaison Officer Program

FY 2022/23 Oct Nov Dec Jan Feb Mar Total
HLO Contacts 390 263 337 309 307 264 1870
Services Rendered 8 7 6 3 5 5 34
Services Declined 216 163 202 202 190 181 1154
Family Reunites 0 0 0 0 1 0 1
Partnership Contacts 26 23 13 9 22 25 118
Campsites Marked 12 9 21 12 23 13 90
Campsites Cleaned 10 11 14 21 19 36 111
Shopping Carts
Removed 2 0 0 3 2 7 14
Arrests 17 22 8 7 10 8 72
Citations 8 15 12 9 10 8 62
FI's 2 3 1 4 3 5 18
*Statistics on this program began to be reported in October, 2022.

INVESTIGATIVE SERVICES

The Investigative Division is made up of Detectives, S pecial Assignments, Training, Crime Analyst, Background Investigators and Evidence Unit.

 The Detective Bureau is comprised of four Dete ctives, a Sergeant, and a Commander. The Detectives are responsible for conducting critical incident investigations, follow-up criminal investigations, and preparing cases for prosecution. The team investigates a wide variety of crime, to include homicides, assaults, armed robberies, sexual assaults, domestic violence, fraud, computer crime, hate crime, and identity theft. There are also three specialized detectives; one assigned to the Gang Intervention Team, another to the Coachella Valley Gang Task Force, and the third is assigned to the Coachella Valley Narcotics Task Force.

Specialized Investigators conduct investigations of cases involving drugs, vice activities, criminal intelligence gathering to include gangs, and dissemination of intelligence information. They also aid federal and state task forces.

 The Evidence Unit supports the Detective Bureau by collecting and processing seized evidence from crime scenes.

 The Crime Analyst uses statistical modeling and anal ysis of crime data to identify criminal trends and patterns and develop strategies to help law enforcement combat criminal activities.

 The Training Coordinator is responsible for state PO ST and federal mandated training, in-house training, and certifications.

 The Background Investigators are responsible for conducting complete and thorough backgrounds on all our applicants.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 2,875,507 2,376,758 3,681,322 1,304,564 3,861,164 179,842 Operations 215,476 178,214 181,598 3,384 184,930 3,332
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 3,090,983 2,554,973 3,862,920 1,307,947 4,046,094 183,174

INVESTIGATIVE SERVICES EXPENDITURES

INVESTIGATIVE SERVICES

ACCOMPLISHMENTS
Recent accomplishments of the Investigative Division include the following:
 The Detective Bureau reviewed 656 cases.
 The Detective Bureau was awarded the Riverside Co unty Peace Officer and Public Safety (POPS) Award for Detective Bureau of the Year.
 Detectives worked over 132 major crimes, includi ng homicides, attempted homicides, home invasion robbery, rape, assault with a deadly weapon, child se xual abuse, child physical abuse, and burglary. All homicide investigations led to identified suspects.
 City Council approved two additional police officer positio ns increasing our sworn from 50 to 52 officers.

This increased our Post-Release Accountability & Compliance Team (PACT), staffing to a Sergeant and a Detective.
 Assigned a detective to the Riverside County Sheri ff’s Department Gang Task Force. This provides additional resources to Cathedral City in addressing gang related crimes.  Purchased and installed additional Flock ALPR ca meras bringing the total to 20 Flock Cameras placed throughout the city.
 Developed and implemented two POST approved mandated courses – Patrol Rifle and Domestic Violence Update - for in house training.

 Background investigations were co mpleted on 89 applicants by two part -time Investigators. A third part- time background investigator completed 34 backgrounds for fire department personnel as well as performing compliance checks and issuing licenses for pawn shops and secondhand dealers in the city.  Prescheduled technology upgrades have been implemented with cell phone forensic equipment, cell phone GPS mapping, laptops, iPads, computers, and crime scene software.

INVESTIGATIVE SERVICES

GOALS AND OBJECTIVES
City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.

The Investigative Division’s goals and objectives include:

 Enhancing current technology to aid in the i dentifying, prosecuting, and closing of cases.

 Explore options available for statistical crime mapping to provide citizens current crime data.

 Continue to grow the Crime Analyst position to develop incident driven coordination with other divisions and agencies in the Coachella Valley and coordinate with the District Attorney’s Office to improve the efficiency of criminal filings.

 Continue to acquire intersection cameras to promote public safety.

 Utilize the special enforcem ent teams’ resources, such as the Narcotics Task Force, Gang Task Force, and the Gang Interdiction Team, to assist in crime fighting efforts throughout the city.

 Reinitiate specialized training specific to investigatio ns and visit cold case investigations with assistance from background investigators.

 Bring the California POST (Commission on Peace Offi cer Standards and Training) perishable skills training to the police department. This would be in lieu of sending officers to outside agency training.

 Educate the public on ways to prevent crime by part icipating in neighborhood watch meetings, posting on social media and our department website.

 Conduct an annual review of all cold case homicides in coordination with the Riverside County District Attorney’s Office Cold Case Unit.

 Perform an annual audit of Flock ALPR cameras and US Security Line intersection cameras locations based on crime trends.

EMERGENCY COMMUNICATIONS

The Emergency Communications Center answers all 9-1-1 emergency and non-emergency telephone calls for the City of Cathedral City and the City of Desert Hot Springs (DHS). All emergency requests for police, fire, and medical aide services are routed through the Communication Ce nter. Additional services include maintenance and administration of all radio system infrastructure, emergency telephone communications equipment, and FCC radio licenses.

ACCOMPLISHMENTS

Recent accomplishments of Emergency Communications include the following:

 The Emergency Communications Center answered 127 ,009 emergency and non-emergency calls during 2022. The Communications Center handled 43,625 call s for service for Cathedral City Police and 7,557 calls for service for Cathedral City Fire.

 Successfully moved away from Mark 43 CAD and RMS to Cyrun CAD and RMS.

 Purchased Motorola hand held and mobile radios continuing th e transition from ERICA to PSEC to accomplish countywide interoperability.

 All dispatchers are now trained to use FLOCK ALPR came ras to assist both in-progress calls with vehicles fleeing the scene and notifying officers of FLOCK “hits” for stolen vehicles.

 Implemented Phoenix G2 CCFD paging sy stem for calls for service/tone outs.

 Created a Standard Operating Procedure (S OP) for the Emergency Communications Center.

 Implemented procedures to reduce overtime expenditures.

 Completed the transition from ERICA (Eastern Rive rside County Interoperable Communications Authority) to PSEC (Public Safety Enterprise Communication) to accomplish countywide interoperability.

 Completed the necessary training and implementation of EMD (Emergency Medical Dispatching), as part of Riverside County’s Emergency Medical Services mandate.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 2,205,695 2,068,976 2,110,512 41,536 2,193,058 82,546 Operations 440,214 422,151 552,895 130,744 493,959 -58,936 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 165,928 165,928 0 -165,928 00
TOTAL EXPENDITURES 2,811,837 2,657,056 2,663,407 6,351 2,687,017 23,610

EMERGENCY COMMUNICATIONS EXPENDITURES

EMERGENCY COMMUNICATIONS

GOALS AND OBJECTIVES

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.

With the Emergency Communications Center being the firs t line of communication to assist personnel to be safe while responding to calls for service in the City, t he Emergency Communications Center’s goals and objectives include:

 Ensure training, both formal and informal, is acco mplished for Emergency Communications Center staff.

 Continue to update and improve text to 9-1-1, location, and phone technologies with the statewide implementation of NextGen 9-1-1.

ANIMAL CONTROL

Animal Control Services is currently contracted through the County of Riverside Department of Animal Services and is responsible for the enforcement of state and city animal control laws and codes. Animal Control has the following responsibilities:

 Administering a rabies control program.

 Investigating reports of animal bites to humans by both domestic and other animals.

 Locating and detaining stray animals.
.
 Locating and detaining indigenous wildlife and then relocating them.

 Issuing citations to owners of animals who are in viol ation of the city or state animal control regulations.

 Removing dead animal carcasses from city streets and private properties.

 Operating, cleaning, and maintaining the animal control kennel.

 Returning found animals to their owners.
.
 Adopting out found animals.

 Euthanizing animals and dispos ing of animal carcasses. .
 Receiving fees paid by citizens for impounding, boarding and adoption of animals.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 252,775 335,000 335,000 0 335,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 252,775 335,000 335,000 0 335,000 0

ANIMAL CONTROL EXPENDITURES

ANIMAL CONTROL

ACCOMPLISHMENTS

 Worked with Animal Control to ensure 20 hours/week of services were performed.

 Obtained a daily log of Animal Control activities for verification of services.

 Obtained a web-based portal for the reporting of ACO issues.

GOALS AND OBJECTIVES

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.

Animal Control’s goals and objectives include:

 Providing animal control field and shelter services to t he City of Cathedral City and its residents to reduce and control stray animals.

 Conduct animal investigations.

 Returning lost pets to owners and to promote animal adoption efforts, as well as spay and neuter services.

 Enter into a future contract to maintain animal control services.

PERFORMANCE MEASURES

 Receive daily activity logs from the assigned Animal Control Officer to ensure current contract compliance.

 Continue utilization of the online portal for employees to enter animal control related calls for service from community members.

FIRE DEPARTMENT AND ADMINISTRATION

The Fire Administration is responsible for managing the Ci ty’s emergency services and ambulance services (life safety), public education, fire prevention/protection, and emergency management (disaster preparedness) programs. There are five main components in this program:

Financial Management
 Prepare and oversee the department’s annual budgets.
 Manage the department’s bi-weekly employee payroll program.  Manage the department purchasing, including emer gency vehicles and equipment, daily operational and disaster preparedness equipment, and supplies.
 Provide budget assistance for program managers.
 Identify opportunities and apply for gran ts and other alternate funding sources.

Fire Department Planning
 Monitor, implement and maintain federal, state, r egional, county, and local mandated programs, including ambulance transportation, emergency medical services, electronic patient care reporting, firefighter safety, emergency medical Occupational Safety and Health Administration (OSHA) and other related compliance programs.
 Manage agreements and cooperate with adjoining agencies, i.e. mutual and automatic aid.  Recruit and retain qualified and diverse personnel with a focus on female and Latino personnel/individuals, including bilingual employees, reflecting the community members we serve.  Review training and response capabilities for Fire D epartment special teams, e.g., hazardous materials, confined space rescue, and other disciplines.

Records Management
 Prepare monthly administrative performance reports.
 Manage the department’s employee accident and injury prevention program and recordkeeping.  Manage public records requests, depositions, subpoenas, and records retention programs.  Fulfill public records requests for prevention, fire and medical reports from insurance and legal firms.  Manage the ambulance billing and collections program.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 799,255 765,334 603,378 -161,956 924,424 321,046 Operations 127,877 149,838 225,950 76,112 235,120 9,170 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 927,132 915,171 829,328 -85,843 1,159,544 330,216

ADMINISTRATION EXPENDITURES

FIRE DEPARTMENT AND ADMINISTRATION

 Analyze, collect, and manage department cost recove ry programs to include: paramedic transport fees, treat and refer fees, hazardous materials, joint app renticeship committee training, wildland deployment reimbursements, plan reviews, and fire inspections.
 Manage the fire prevention inspection program to include: state mandated annuals; new business licenses and renewals, cannabis facilities, care facilities, and new construction.  Process annual reimbursements through the State of California Ground Emergency Medical Transport (GEMT) and Quality Assurance Fee (QAF) Programs.
 Prepare and submit the quarterly reporting for t he National Fire Incident Reporting System (NFIRS).  Maintain required records for the Insurance Services Office (ISO).  Assess department technology needs as they relate to data and record keeping.

Facilities/Equipment Maintenance
 Provide materials and supplies for on-duty and contracted personnel to maintain fire facilities and equipment.
 Monitor and maintain the City’s underground fuel stor age and dispensing system for compliance with federal, state, county and local codes and regulations and ensure 24/7 access and operational capabilities for normal and disaster functions.
 Maintain department vehicles and equipment for safe operation.

Personnel Management
 Manage employee recruitment, hiring, and promotional processes, in coordination with Human Resources, including diversity hiring, job specific testing materials and methods.  Manage the employee appraisal program, incl uding recognition and corrective action.  Improve the department safety program to reduce accidents and injuries.  Manage the worker compensation program, in coordination with Human Resources.  Improve the utilization of the TeleStaff timekeeping program.  Provide ongoing review of industry trends, training, and laws or regulations impacting the organization’s employees.

ACCOMPLISHMENTS

The Fire Administration’s accomplishments include:
 Enhancing service levels to the residents and visitors of Cathedral City through quality customer service and support.
 The City maintains its Class 3 - Insurance Servic es Office - Public Protection Classification.  A 2019-2023 Strategic Plan was prepared by the member s of the department in 2018. This plan is a living document updated annually to reflect City Council’s direction.  Firefighter/EMT’s Heatherton and Spates were hi red and completed their onboarding and academy.

FIRE DEPARTMENT AND ADMINISTRATION

 The Department promoted Fire Captain Vondriska and Fire Engineer Valladares in 2021, and in 2022 promoted Battalion Chief Craig Sanborn, Fire Captain Alex Pike, Fire Captain Nathan Kidd, Engineer Taylor Burchartz, Engineer Michael Salazar, and Engineer Mason Hinz.  The Department experienced two retirements in 2021 : Battalion Chief Eric Hauser and Fire Captain Josh Hess. In 2022, we experienced three more retirements; Fire Chief John Muhr, Fire Engineer Scott Keeran, Firefighter Paramedic Britt Williams.
 Completed required department submittals for ambu lance services reimbursements from the State of California Ground Emergency Medical Transport (GEMT) and Quality Assurance Fee (QAF) programs in 2020 and continue to submit for GEMT and QAF funding.
 Attended various trainings and software implementations:
o Tyler EnerGov and Munis implementation.
o Members of the Department attended Im agetrend Connect (software training) o Implementation of Imagetrend as a replacem ent for Firehouse Records Management System (RMS) and Inspections software.
o Implementation of Imagetrend Locations, Occupancies, and Inspections modules.

GOALS AND OBJECTIVES

Fire Administration’s goals and objectives include:

City Council Goal A: Serving the Community with Pride and Dedication Through diversity, equity and inclusion driven employee programs and employee experiences, Cathedral City is the employer of choice with a workforce that is engaged, motivated and respected public stewards.  A-3 Consider a Fire Cadet program to introduce y outh to the potential for careers in fire and emergency medical services
o Begin a Fire Cadet program by July, 2024
 A-4 Develop a professional development program to enhance career development opportunities, strengthen organizational capabilities, and increase organizational capacity. o Hiring practices that strive to have 25% of Department workforce comprised of members of underrepresented groups
 A-5 Implement professional and career development initiatives and programs which strengthen organizational capabilities and increase organizational capacity o Complete Department Strategic Plan
o Fully implement Ambulance Operator/Fire Fighter Bridge Program o Create career development plans for all personnel
o Attend five outreach events to increase acce ss and outreach to more diverse candidates

FIRE DEPARTMENT AND ADMINISTRATION

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-1 Fill the authorized Ambulance Operator posi tion and complete the transition to the ambulance operator program and provision of the third ambulance
 E-4 Increase Police and Fire, and Code Compliance engagement with the community  E-7 Strengthen the City’s ability to prepare for, respond to, and recover from disasters by reviewing and updating the City’s Emergency Operations Plans through annual training sessions and tabletop exercises.
 E-8 Build community resiliency through implementation of community training programs, CERT training, and other educational outreach
 E-9 Develop a Fire Department In jury Prevention and Wellness Program

FIRE DEPARTMENT AND ADMINISTRATION

PERFORMANCE MEASURES
Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Department-wide training
(hours)
7,642 10,383 11,568
New Performance Measures for FY 2023/24:

Goal/Initiative Measurement Date of
Completion
Fire Department Goals
Complete CPSE Accreditation Completion of Accreditation 12/01/2023 Inspect all city businesses All businesses inspected 12/20/2023 Complete Department Strategic Plan Plan completed 07/01/2023 Fire Marshal Position hired 08/23/2023
Career Development Plans (CDP) All personnel have a CDP 06/30/2024 Fully Implement Ambulance
Operator/Fire Fighter Bridge Program
Program Implemented 07/01/2023
Implementation of PSEC Department
wide
All equipment installed and system
operable
01/01/2025
25% of Department comprised of
underrepresented groups
25% of workforce is from
underrepresented groups
Ongoing; evaluated
quarterly
Strategic Initiatives
Complete CPSE Accreditation Completion of Accreditation 12/01/2023 Implement Community Risk Reduction Program
Fall Prevention Decrease lift assist by 5% 07/01/2024
CERT in English and Spanish Conduct 3 courses per FY 06/30/2025 Drowning Prevention Create PSA/ci tywide ad campaign 01/01/2024 Fire Alarm Installation 2 events per FY, 300 alarms installed 06/30/2025 Implement Stop the Bleed Program 1 course in FY 2023/24 05/01/2024 Sidewalk CPR 2 courses delivered to the community 01/01/2023 Community Based Paramedicine Decrease number of transport calls in 06/30/2025 Be more attractive to diverse candidates Attend 5 outreac h events 07/01/2024 Start Fire Cadet Program Program started by 06/01/2024 01/01/2025 Create a Department-wide injury
prevention/wellness program
Decrease the number of injuries by
10% and days lost by 10%
06/30/2025

EMERGENCY SERVICES

The Fire Emergency Services (Suppression and Paramedic) Division is designed to reduce injuries, deaths, reduce environmental damage, and property losses due to medical emergencies, fires, hazardous materials incidents, and physical and natural disasters, and provide advanced life support and emergency transport services. There are four main components to this program:

 Emergency Service
 Non-Emergency Service
 Patient Assessment
 Patient Treatment
 Emergency Transportation Service

Fire safety personnel perform public education prog rams, company fire prevention inspections, and cause and origin investigations, and emergency medical services. In addition to emergency responses, fire personnel provide non-emergency community service assistance. The firefighters also manage secondary programs to include ladder testing, pump testing, hose testing, fleet maintenance, Emergency Medical Service (EMS) supply ordering, fire pre- planning, Community Emergency Response Training (CERT) training, Fire Department Training, Juvenile Fire Setting program, EMS continuing education, radio commu nications, promotional testing, Quality Assurance program, small tools and motors maintenance, medica l lock box program, Breathing Apparatus Maintenance Program, and other miscellaneous tasks as needs arise.

The Cathedral City Fire Department staffs three fire department ambulances, with two dual role Firefighter/Paramedics and/or Ambulance Operator EMT’s on each unit, responding to all requests for medical assistance. Dual Role Firefighter/Paramedics are specia lly trained to provide intravenous drug therapy, monitor heart rhythms, and stabilize patients prior to transportation by the city ambulance to a hospital.

Paramedic personnel, because of their dual roles, pe rform firefighter duties as well. In addition to the Firefighter/Paramedic staffed ambulances, fire companies are staffed with paramedic personnel creating a layered response system which provides advanced life support services to the community.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 7,792,709 8,525,869 7,951,212 -574,657 8,268,504 317,292 Operations 1,151,051 1,104,360 1,280,722 176,362 1,260,710 -20,012 Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 0 0 0 0
Transfers out 6,471 16,575 0 -16,575 00
TOTAL EXPENDITURES 8,950,231 9,646,804 9,231,934 -414,870 9,529,214 297,280

EMERGENCY SERVICES EXPENDITURES

EMERGENCY SERVICES

ACCOMPLISHMENTS

Fire Emergency Service accomplishments include:
 Fire units responded to 6,784 calls for service in 2021 and 7,311 emergency incidents in 2022. The incidents included fire alarms, emergency medical, fires, hazards, and public services requests. EMS calls account for approximately 75% of all 9-1-1 responses.
 Responding to 5,577 emergency medical service incidents in 2022 which was up 7.5% from 2021 with 5,190 emergency medical incidents.
 Three Type I ambulances (box-mounted on truck-st yle chassis) have been purchased, with two being placed into service in October of 2022. Medic 2 was placed in-service, full-time, on March 4, 2023. Medic 2 is stationed out of Fire Station 2, providing a mu ch-needed ambulance to the center of Cathedral City.

Medic 2 will enable us to provide an ALS transport unit on scene much faster to emergency incidents in the center of Cathedral City. These new ambulances ar e replacing an aging fleet to ensure there is no interruption to patient care and transport.
 All three new ambulances have been outfitted with Striker Power Load systems. The power load system hydraulically loads the patient and gurney into ou r ambulances automatically, preventing the need for personnel to lift the gurney. When paired with our Stryker Power Pro Cots, the amount of times personnel will need to perform heavy lifts on EMS incidents has significantly been reduced.  Cardiac arrest management has been a priority of our department, with High Performance CPR (HP CPR) being brought into the department at the end of 2019, with an emphasis on training and reviews of all cardiac arrest management occurring towards the latte r part of 2021, once the COVID-19 restrictions loosened. The goal in cardiac arrest management is to obtain a return of spontaneous circulation (ROSC), where the patient’s heart begins to beat on its own and provide perfusion to the rest of the body. We have experienced a significant rise in patients’ experiencing ROSC to coincide with our ability to conduct training and reviews.
o In 2020, we encountered 48 patients in cardiac arre st and were able to obtain ROSC in 8 of these patients (16.7%).
o In 2021, we encountered 40 patients in cardiac arre st and were able to obtain ROSC in 7 of these patients (17.5%).
o In 2022, after restarting our training programs du e to the loosening of COVID-19 restrictions, we encountered 39 patients in cardiac ar rest and were able to obtain ROSC in 12 of these patients (30.8%)
 Purchased and trained personnel on the use of six new video enhanced laryngoscopes to aid in more precise and successful intubation of patients.
 In 2021 and half of 2022, the department utilized Active 9- 1-1 software for improved fire personnel alerting and routing. The department implemented the G2 Alerti ng System for 9-1-1 responses in the last half of 2022. The G2 Alerting System installation includes heart-saver tones and encoded light systems in all three fire stations.
 The department increased firefighter safety in terms of reduced exposure to bloodborne pathogens with increased decontamination. Sanitation stations remain installed at all fire stations.  Created virtual opportunities for the public to interact with the fire department.  Replaced two aging VHF repeaters that coincid ed with the police department replacements.

EMERGENCY SERVICES

 Delivered three CERT programs; one teen session and two adult sessions.  The department replaced an aging fire reporting system (Firehouse Software) with Imagetrend RMS.  The department implemented a new fire inspection platform as an enhancement to our fire and EMS reporting software.
 Working with the police and dispatch departments, the fire department impl emented a new CAD system (Mark43). Ultimately, the new system was replaced with an updated version of Alliance.  Placed a 2022 Chevy Tahoe in service as a command vehicle.  Placed a 2020 Ford F-250 in service as a fire prevention vehicle.  Took possession of a 1999 International water tender that was donated by the Palm Springs Fire Department. The unit was placed in service just a few months after receipt.  Took delivery of 45 new SCBA’s.

GOALS AND OBJECTIVES

Fire Emergency Services’ goals and objectives include:

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit, and play in our community.  E-4 Increase Police and Fire, and Code Compliance engagement with the community o Continue community engagement via social media and station open houses.  E-9 Develop a Fire Department Injury Prevention and Wellness Program. o Establish an internal Wellness Committee to explore and implement solutions to decrease firefighter risk of injury, exposure illness and stress related illnesses.

EMERGENCY SERVICES

PERFORMANCE MEASURES
Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Calls for Service 6,605 7,050 7,414
Emergency response
time from dispatch to
arrival on scene (in
minutes
)
0:06:40
(outliers removed >15
mins)
0:06:29
(outliers removed >15
mins)
06:00:00
(outliers removed
>15 mins)

New Performance Measures for FY 2023/24:

Objective Measurement Date of Completion
Career Development Plans (CDP)
Council Goal A
All personnel have a CDP 06/30/2024
Fully Implement Ambulance
Operator/Fire Fighter Bridge Program
Program Implemented 07/01/2023
Implementation of PSEC Department
wide
Council Goal D
All equipment installed and system
operable
01/01/2025
Community Based Paramedicine
Council Goals A, D, E
Decrease number of transport calls in
FY 2023/24 and FY 2024/25
06/30/2025
Implement Community Risk Reduction Program
Council Goal D
Fall Prevention Decrease lift assist by 5% 07/01/2024
CERT in English and Spanish Conduct 3 courses per FY 06/30/2025 Drowning Prevention Create PSA/ci tywide ad campaign 01/01/2024 Fire Alarm Installation 2 events per FY, 300 alarms installed 06/30/2025 Implement Stop the Bleed Program 1 course in FY 2023/24 05/01/2024 Sidewalk CPR 2 courses delivered to the community 01/01/2023

PREVENTION

The Fire Prevention program is designed to reduce injuries, loss of life, and property loss resulting from hazardous conditions. There are six main components to this program:

 Public Education
 Business Inspections
 Development Review/Plan Checking
 System Checks
 Fire/Arson Investigation
 Fire-setter Counseling
Fire prevention efforts are part of the overall community risk reduction process, which is a critical aspect of the fire protection delivery system. Effective fire prevention progra ms aid in reducing potential fire sources, ultimately reducing the number of fires annually. Under the directi on of the Fire Chief, the Fire Prevention program is responsible for the coordination of the department’s public education programs, engine company inspections, and fire inspector state-mandated residential and business insp ections. These activities are provided throughout the community on an annual basis.

ACCOMPLISHMENTS

Fire Prevention accomplishments include:
 Conducted inspections of commercial properties, busi ness license applicants/renewals, care facilities, and new construction. The following are the annual inspection totals:
o 734 inspections were completed in 2021, and 758 inspections were completed in 2022 by a Fire Inspector. Engine Company inspections continued to be suspended during the pandemic.  The department processed 108 plan reviews in 2021 and 137 plan reviews in 2022.  Our City Council adopted the 2022 California Fire Code, and the department updated our fire department guidelines and regulations.
 Provided training for juvenile fire starter prevention.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 120,150 133,301 249,740 116,439 261,533 11,793 Operations 28,128 41,336 45,900 4,564 44,342 -1,558
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 148,278 174,638 295,640 121,002 305,875 10,235

PREVENTION EXPENDITURES

PREVENTION

GOALS AND OBJECTIVES

Fire Prevention’s goals and objectives include:

Development Review-Plan Checking
o Plan check all new construction and tenant improv ements for compliance with the 2022 California Fire Code, with local amendments, local ordinances, codes, and regulations. o Perform field inspections of new construction to ensure buildings are constructed according to the plans submitted and approved by the Fire Department.
o Coordinate new business license inspections for compliance with the 2022 California Fire Code, with local amendments, local ordinances, codes, and regulations.

System Checks
o Perform inspections at regular intervals for fire suppression systems in commercial occupancies.  Fire suppression systems (overh ead sprinklers and hood systems)  Fire suppression water supply systems
 Fire alarm systems
Fire-Arson Investigation
o Partner with CCPD to appoint an arson investigation expert. o Coordinate and prepare suspected arson cases with CCPD and the District Attorney for prosecution.

Fire Setter Counseling
o Appoint and provide advanced training of a Juvenile Fire Setter Counselor. o Coordinate and schedule appropriate counseling sessi ons with suspected and confirmed juvenile fire setters.
o Provide parents, school personnel and police with me thods for referral of juvenile fire setters for counseling.

Community Safety
o Partner with the American Red Cross to install 300 ne w smoke alarms in residences with Cathedral City.

PREVENTION

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.

PERFORMANCE MEASURES

Objective Measurement Date of Completion
Safe, compliant businesses
Council Goal E
Inspect all City Businesses 01/01/2024
Predictable development
Council Goal A, C & E
Hire Fire Marshall Hired by 08/01/2023
Implementation of PSEC Department
wide
Council Goal D
All equipment installed and system
operable
01/01/2025

AMBULANCE SERVICES

The City’s Ambulance (Paramedic) Services Program provides advanced life support and emergency ambulance

The Cathedral City Fire Department has adopted a new staffi ng model recently to increase overall staffing, place an additional ambulance in-service, and hopefully increase firefighter staffing on our suppression apparatus.

Previously, the Cathedral City Fire Department staff ed two fire department ambulances, with two dual role Firefighter/Paramedics on each unit, responding to all requests for medical assistance. Our new staffing model has one dual role Firefighter/Paramedic partnered with a single role Ambulance Operator/EMT.

Dual Role Firefighter/Paramedics are specially trained to provide advanced life support (ALS) to patients during emergency incidents. Advanced life support patient care includes pharmacology, cardiology, bandaging and splinting of traumatic injuries, and advanced airway management to stabilize patients during transport to the hospital by the city ambulances. Paramedic personnel, because of their dual roles, perform firefighter and other all hazard duties as well. In addition to the Firefighter/Paramedic staffed ambulances, fire companies are staffed with paramedic personnel creating a layered response system wh ich provides advanced life support services to the community.

Single role Ambulance Operator/EMTs are trained to provide basic life support (BLS) to patients during emergency incidents. Basic life support patient care includes basic pharmacology, basic airway management, and bandaging and splinting of traumatic injuries while on scene of emergency incidents. Ambulance Operator/EMTs operate the ambulance during transport to a hospital while a Firefighter/Paramedic partner provides patient care in the patient compartment of the ambulance.

ACCOMPLISHMENTS

Paramedic Services accomplishments include:

 Responding to 5,577 emergency medical service incidents in 2022 which was up 7.5% from 2021 with 5,190 emergency medical incidents.
 Three Type I, box mounted on truck style chassis, am bulances have been purchased, with two being placed into service in October of 2022, and the third to be placed into service in March of 2023. These new ambulances are replacing an aging fleet to ensure there is no interruption to patient care and transport.  Medic 2 was placed in-service, full-time, on March 4, 2023. Medic 2 will be stationed out of Fire Station 2, providing a much-needed ambulance to the center of Cathedral City. Medic 2 will enable us to provide an ALS transport unit on scene much faster to emergency incidents in the center of Cathedral City.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 2,438,456 2,869,115 3,017,847 148,732 3,168,143 150,296 Operations 687,699 1,186,892 965,496 -221,396 988,763 23,267 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 3,126,155 4,056,007 3,983,343 -72,664 4,156,906 173,563

AMBULANCE SERVICES EXPENDITURES

AMBULANCE SERVICES

 All three new ambulances have been outfitted with Striker Power Load systems. The power load system hydraulically loads the patient and gurney into ou r ambulances automatically, preventing the need for personnel to lift the gurney. When paired with our Stryker Power Pro Cots, the amount of times personnel will need to perform heavy lifts on EMS incidents has significantly been reduced.  Cardiac arrest management has been a priority of our department, with High Performance CPR (HP CPR) being brought into the department at the end of 2019, with an emphasis on training and reviews of all cardiac arrest management occurring towards the latte r part of 2021, once the COVID-19 restrictions loosened. The goal in cardiac arrest management is to obtain a return of spontaneous circulation (ROSC), where the patient’s heart begins to beat on its own and provide perfusion to the rest of the body. We have experienced a significant rise in patients’ experiencing ROSC to coincide with our ability to conduct training and reviews.
o In 2020, we encountered 48 patients in cardiac arre st and were able to obtain ROSC in 8 of these patients (16.7%).
o In 2021, we encountered 40 patients in cardiac arre st and were able to obtain ROSC in 7 of these patients (17.5%).
o In 2022, after restarting our training programs du e to the loosening of COVID-19 restrictions, we encountered 39 patients in cardiac ar rest and were able to obtain ROSC in 12 of these patients (30.8%)
 Purchased and trained personnel on the use of six new video enhanced laryngoscopes to aid in more precise and successful intubation of patients.
 Recertified all emergency medical technicians and pa ramedics using the county mandated training criteria, with instruction provided by internal fire department personnel.  Renewed the Riverside County Emergency Medi cal Services Agency permits for the department’s ambulances, to provide ambulance transport services to the community.

GOALS AND OBJECTIVES

Ambulance Services’ goals and objectives include:

City Council Goal E: Safety
 E-1 Fill the authorized Ambulance Operator positi ons and complete the transition to the ambulance operator program and provision of the third ambulance.
o Continue to recruit Ambulance Operators (ongoing).

AMBULANCE SERVICES

o Establish an internal Community Risk Reduction Committee to explore and implement Sidewalk CPR, drown prevention, home fire safety training and EMS clinic partnerships.

Emergency Response
 Continue to provide two paramedic engine companies, located at Fire Stations 1 and 3.  Continue to provide one paramedic ladder truck company, located at Fire Station 2.

Emergency Transport
 Maintain licensure by the California Emergency M edical Services Authority to provide pre-hospital emergency medical services using state certified emergency medical technicians and paramedics and by Riverside County EMS.
 Continue our Operating Area Agreement with Rive rside County EMS Agency (REMSA) to operate 9-1-1 ambulance services in the City of Cathedral City.
 Continue management of the ambulance billing and collections program.  Process reimbursements from t he State of California GEMT, QAF and new PPGEMT IGT programs.  Provide local ambulance transportation resources during disasters.  Adjust and train personnel in changing protocols regarding COVID-19.

Non-Emergency Service
 Recover costs for non-transport “treat and refer” services.  Maintain emergency ambulances and life-saving equipment.

Non-Emergency Service
 Provide the community with a liaison to the Local Emergency Medical Service Agency.  Provide CPR training to local businesses and residents.  Provide EMS rapid entry lock boxes for homebound or functional needs residents.  Continue CPR program and community fire safety programs.  Provide additional Community Emergency Respon se Team (CERT) training to the community.

AMBULANCE SERVICES

PERFORMANCE MEASURES

Measure FY 2020/21
Actual
FY 2021/22
Actual
FY 2022/23
Estimated
Paramedic Response to
Emergency Medical
Incidents
5,190 5,577
6,125
ALS Ambulance Calls for
Service
3,686 3,848 4,231
BLS Ambulance Calls for
Service
0 0 0
Treated, Not Transported 118 121 124

EMERGENCY MANAGEMENT

The City’s Emergency Management Division of the Fire Department provides for the Disaster Preparedness Program to support the needs of the community before, during and after a disaster. There are four main components of the program:

 Community Emergency Response Team (CERT) Training which has been suspended during the COVID- 19 pandemic.
 Emergency Operations Center management by a Battalion Chief.  Equipment and Supplies.
 Staff Training on the Standard Emergency Managem ent System (SEMS) and National Information Management System (NIMS).

The program is responsible for developing, implementing, and maintaining disaster preparedness programs to recruit, educate, and train interested community participants. This program also ensures the ongoing readiness of the City’s Emergency Operations Center (EOC) and ensures city staff is adequately trained to activate, operate, and deactivate the EOC. Coordination of these programs provides a better foundation for early recovery after a disaster occurs.

ACCOMPLISHMENTS

Disaster Preparedness accomplishments include:

 Providing Teen CERT training to 90 Cathedral City High School student participants.  Awarded grant funding for CERT training program instructors.  Presented disaster preparedness in struction for church groups, homeowner associations, library, and the senior center.
 City staff and Fire Department personnel participat ed in incident command training, which complied with National Incident Management System (NIMS) St andardized Emergency Management System (SEMS) criteria.
 Provided disaster readiness training and conducted Emergency Operations Center training with city staff in 2020.
 Serviced and updated the equipment and supplies in the community emergency caches located at Fire Stations 412 and 413, and Cathedral City High School.
 Updated supplies, i.e., audio and vests, in the City Emergency Operations Center.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 4,572 8,881 14,150 5,269 14,150 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
TOTAL EXPENDITURES 4,572 8,881 14,150 5,269 14,150 0

EMERGENCY MANAGEMENT EXPENDITURES

EMERGENCY MANAGEMENT

 Fire Department staff worked with Riverside County Emergency Management Division (EMD) in monitoring the pandemic resp onses and support thr ough protocol updates, Personal Protective Equipment (PPE) acquisitions, and daily communications with Riverside County EMD.  Fire Department Staff also worked with adjoining a gencies and staff to acquire federal grant funds to purchase PPE and disinfecting supplies and equipment.

GOALS AND OBJECTIVES

Disaster Preparedness’ goals and objectives include:

City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit and play in our community.  E-7 Strengthen the City’s ability to prepare fo r, respond to, and recover from disasters by reviewing and updating the City’s Emergency Operations Plans through annual training sessions and tabletop exercises.
 E-8 Build community resiliency through implementation of community training programs, CERT training, and other educational outreach

Staff Training
o Continue to coordinate and train city staff on how to activate and operate the City’s EOC in compliance with SEMS and NIMS protocols.
o Continue to assess NIMS, SEMS, and ICS training levels for EOC team. o Provide ongoing review of new industry trends , training, and regulations/laws pertaining to and impacting the operation of the EOC.
o Conduct annual table-top and discussion-based EOC exercises for the City’s management team

Community Emergency Response Team (CERT) Training
o Provide CERT training for community members, in coordination with Riverside County Emergency Management Department within current COVID-19 pandemic restrictions within the county.

Emergency Operations Center
o Review, update and maintain the City’s emergency operations guides. o Emergency Operations Plan due to be updated in 2024.
o Local Hazard Mitigation Plan due to be revised in 2023.

Equipment and Supplies
o Inventory and maintain the EOC equipment and suppl y to ensure operational readiness for training exercises and disaster response.

EMERGENCY MANAGEMENT

PERFORMANCE MEASURES

New Performance Measures for FY 2023/24:
 Conduct one (1) Emergency Operation Center drill annually (Council Goal F)

GENERAL GOVERNMENT

The General Government function accounts for those general government expenditures not readily able to be allocated to any one department and/or reflect jointly coordinated programs or projects across multiple departments.

Expenditures included in this category provide a broad benefit and may be applicable to various departments and divisions. Examples include: miscellaneous dues and subscriptions, supplies used by all departments, common use office equipment and associated maintenance, tax sharin g agreements, unassigned fleet and utilities, OPEB and CalPERS payments for City retirees, and City debt serv ice obligations, non – Assessm ent District or Successor Agency debt, and contingencies.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change

EXPENDITURES
Salaries and benefits -19,179 0 300,000 300,000 300,000 0 Operations 1,676,323 1,508,125 3,354,091 1,845,966 3,448,222 94,131 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 3,380,734 3,287,139 -93,595 3,234,695 -52,444 TOTAL EXPENDITURES 1,657,144 4,888,860 6,941,230 2,052,370 6,982,917 94,131

GENERAL GOVERNMENT EXPENDITURES

OTHER FUNDS
 Big League Dreams Fund (Fund 431)
 Special Deposits Fund (Fund 711)

BIG LEAGUE DREAMS FUND Fund 431

Description: The Big League Dreams Fund was established to account for the loan from bond funds to construct Big League Dreams, a sports park within the city. Alt hough the loan activity related to Big League Dreams is accounted for in a separate fund, it does not meet the definition of a debt service fund per Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. With the implementation of GASB Statement No. 54, this fund has been considered a sub-fund of the General Fund and has been reported as such since 2008.

Funding Sources: Revenues are generated from interest earnings and rents (use of money and property).

Fund Balance: Fund balance is projected to decrease $382,49 3, or -14.9%, to $2,180,133 as of June 30, 2024 and decrease $379,999, or -17.4%, to $1,800,134 as of June 30, 2025. The decrease in fund balance is due to a transfer out budgeted for the fund in FY 2023/2024 and FY 2024/2025 but no corresponding transfer planned for FY 2023/2024 and FY 2024/2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 2,760,887 2,759,066 2,562,626 -196,440 2,180,133 -382,493

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -7,445 182,058 5,000 -177,058 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 386,720 0 0 0 0 0
Total Revenues and Other Sources 379,275 182,058 5,000 -177,058 5,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 3,125 0 10,000 10,000 10,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 377,971 378,498 377,493 -1,005 374,999 -2,494 Total Expenditures and Other Uses 381,096 378,498 387,493 8,995 384,999 -2,494 Net increas e (decreas e) -1,821 -196,440 -382,493 -186,053 -379,999 2,494 Ending Balance 2,759,066 2,562,626 2,180,133 -382,493 1,800,134 -379,999

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SPECIAL DEPOSITS FUND Fund 711

Description: The Special Deposits Fund was established to account for deposits held by the City on behalf of others. Such deposits include utility deposits, developer deposits, PM10 deposits and other miscellaneous deposits.

Although the deposit activity is accounted for in a separate fund, it does not meet the definition of a special revenue fund per Governmental Accounting Sta ndards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. With the implementation of GASB St atement No. 54, this fund has been considered a sub-fund of the General Fund and has been reported as such since 2010.

Funding Sources: Revenues are generated from interest earnings (use of money and property).

Fund Balance: Fund balance is projected to increase $12,000 or -59.1%, to $-8,315 as of June 30, 2024 and increase another $12,000, or -144.3%, to $3,685 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 265,946 -20,315 -20,315 0 -8,315 12,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -286,261 0 12,000 12,000 12,000 0 Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -286,261 0 12,000 12,000 12,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) -286,261 0 12,000 12,000 12,000 0 Ending Balance -20,315 -20,315 -8,315 12,000 3,685 12,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY
SPECIAL REVENUE FUNDS

 Master Underground Plan Fund (Fund 232)

 Traffic Safety Fund (Fund 233)

 City Mitigation Fee Fund (Fund 234)

 Developer Fees Fund (Fund 235)

 Public Education and Government (PEG) Fees Fund (Fund 236)

 Transportation Development Act (TDA SB 821) Fund (Fund 240)

 State Gas Tax Fund (Fund 241)

 Air Quality Improvement Fund (Fund 242)

 Measure A Fund (Fund 243)

 Asset Forfeiture Program Fund (Fund 244)

 Solid Waste Fund (Fund 246)

 Police Grants Fund (Fund 247)

 Road Maintenance Rehabilitation Account (RMRA) Fund (Fund 248)

 Community Development Block Grant (CDBG) Fund (Fund 251)

 Police Department Special Revenues Fund (Fund 255)

 Fire Department Special Revenues Fund (Fund 256)

 Fire Grants Fund (Fund 259)

 Landscape and Lighting District Fund (Fund 261)

 Successor Housing Agency Fund (Fund 561)

MASTER UNDERGROUND PLAN FUND Fund 232

Description: The Master Underground Plan Fund was established to account for the costs of burying above ground utility lines in the downtown corridor.

Funding Sources: Revenues are generated from the use of money and property (interest) and developer fees (other revenues).

Fund Balance: Fund balance is projected to decrease $60,000, or -2.8%, to $2,120,032 as of June 30, 2024 and decrease another $730,000 or -34.4%, to $1,390,032 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 2,157,611 2,129,034 2,180,032 50,999 2,120,032 -60,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -38,276 00 00 0
Other revenues 22,699 53,199 40,000 -13,199 40,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -15,577 53,199 40,000 -13,199 40,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 20,000 20,000 20,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 13,000 2,200 80,000 77,800 750,000 670,000 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 13,000 2,200 100,000 97,800 770,000 670,000 Net increas e (decreas e) -28,577 50,999 -60,000 -110,999 -730,000 -670,000 Ending Balance 2,129,034 2,180,032 2,120,032 -60,000 1,390,032 -730,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

TRAFFIC SAFETY FUND Fund 233

Description: The Traffic Safety Fund was established to account for costs related to traffic safety signal installation, traffic safety maintenance and road repairs; State and County citation fees; and personnel-related activities for the crossing guards.

Funding Sources: Revenues are generated from vehicle code fines (fines and forfeits) collected by Riverside County and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $227,374, or -47.2%, to $253,857 as of June 30, 2024 and decrease another $205,060, or -80.8%, to $48,797 as of June 30, 2025. Projected fines and forfeiture revenues are not sufficient to offset the corresponding budgeted expenditures.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 480,826 523,049 481,231 -41,818 253,857 -227,374

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 215,028 117,799 125,000 7,201 150,000 25,000 Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -9,215 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 205,813 117,799 125,000 7,201 150,000 25,000

EXPENDITURES AND OTHER USES
Salaries and benefits 10,394 20,301 66,765 46,464 66,955 190 Operations 77,506 61,353 202,427 141,074 202,427 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 75,690 77,962 83,182 5,220 85,678 2,496
Total Expenditures and Other Uses 163,589 159,617 352,374 192,757 355,060 2,686 Net increas e (decreas e) 42,223 -41,818 -227,374 -185,556 -205,060 22,314 Ending Balance 523,049 481,231 253,857 -227,374 48,797 -205,060

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

CITY MITIGATION FEE FUND Fund 234

Description: The City Mitigation Fee Fund (formerly Transfer St ation Road Fund) was established to account for costs related to road construction and maintenance of roadways and traffic signalization in accessing the Edom Hill Transfer Station. Any excess mitigation fees collected may be used for any streets or public services within the city.

Funding Sources: Revenues are generated from mitigation fees (charges for services) collected by Riverside County and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to increase $135,542, or 3.8%, to $3,694,128 as of June 30, 2024 and increase another $330,000, or 8.9%, to $4,024,128 as of June 30, 2025. This increase in fund balance is due to the steady mitigation fee revenues and no corresponding expen ditures until the work commences on design for the Transfer Station roadway scheduled for FY 2025/2026.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 3,024,524 3,306,438 3,558,586 252,148 3,694,128 135,542

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 344,405 252,148 324,000 71,852 330,000 6,000 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -57,216 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 287,190 252,148 324,000 71,852 330,000 6,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 5,276 0 0 0 0 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 188,458 188,458 0 -188,458
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 5,276 0 188,458 188,458 0 -188,458 Net increase (decrease) 281,914 252,148 135,542 -116,606 330,000 194,458 Ending Balance 3,306,438 3,558,586 3,694,128 135,542 4,024,128 330,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

DEVELOPER FEES FUND Fund 235

Description: The Developer Fees Fund was established to account for costs related to various developer impact fees imposed by the City as approved by the City Co uncil. These fees are primarily covered under the AB 1600, Government Code (GC) 66000 – 66008, the Mitigation Fee Act. These funds are used with the purpose of defraying all or a portion of the cost of public facilities related to a development project.

Funding Sources: Revenues are generated from developer impact fees (other revenues) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to increase $320,000, or 19.3%, to $1,976,547 as of June 30, 2024 and decrease $400,000, or -20.2%, to $1,57 6,547 as of June 30, 2025. Annual expenditure fluctuations are based on level of project activity. Fund Balance decreases due to capital outlay expenditures identified and budgeted in FY 2023/2024 and FY 2024/2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 259,094 1,531,742 1,656,547 124,805 1,976,547 320,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 205,466 159,893 400,000 240,107 400,000 0 Charges for services 29,025 32,927 40,000 7,073 40,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -3,105 00 00 0
Other revenues 0 0 0 0 0 0
Transfers in 30,957 0 0 0 0 0
Total Revenues and Other Sources 262,343 192,820 440,000 247,180 440,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 30,957 27,260 40,000 12,740 40,000 0
D e b t s e r v i c e 000 00 0
Capital outlay 53,788 40,755 0 -40,755 00
CIP projects 62,973 0 80,000 80,000 800,000 720,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 147,717 68,015 120,000 51,985 840,000 720,000 Net increase (decrease) 114,626 124,805 320,000 195,195 -400,000 -720,000 Ending Balance 373,720 1,656,547 1,976,547 320,000 1,576,547 -400,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

PUBLIC EDUCATION AND GOVERNM ENT (PEG) FEES FUND Fund 236

Description: The Public Education and Government (PEG) Fees Fund was established to account for costs related to local public education and government access stations.

Funding Sources: Revenues are generated from funds received from local video franchise holder(s) (charges for services) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $101,591, or -16.3%, to $522,766 as of June 30, 2024 and decrease another $43,589, or 8.3%, to $479,177 as of June 30, 2025. The increased budget expenditures are for technology improvements in the council chambers.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 496,430 543,618 624,357 80,739 522,766 -101,591

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 115,021 109,938 118,000 8,062 118,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -9,172 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 105,849 109,938 118,000 8,062 118,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 11,590 7,426 73,000 65,574 53,600 -19,400
D e b t s e r v i c e 000 00 0
Capital outlay 0 0 100,000 100,000 60,000 -40,000
CIP projects 15,364 0 0 0 0 0
Transfers out 31,708 21,773 46,591 24,818 47,989 1,398
Total Expenditures and Other Uses 58,662 29,199 219,591 190,392 161,589 -58,002 Net increas e (decreas e) 47,188 80,739 -101,591 -182,330 -43,589 58,002 Ending Balance 543,618 624,357 522,766 -101,591 479,177 -43,589

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

TRANSPORTATION DEVELOPMENT ACT (TDA) FUND Fund 240

Description: The TDA SB 821 Fund was established to account for costs related to the Transportation Development Act (TDA) Article 3 program funded by the Riverside County Transportation Commission (RCTC).

Funding Sources: Revenues are generated from RCTC (intergovernm ental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to remain steady at $840 as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance (21,064) 840 840 0 840 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for serv ices 0 0 0 0 0 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 21,920 0 0 0 0 0
Use of money and property -16 00 00 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 21,904 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
D e b t s e r v i c e 000 00 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 21,904 0 0 0 0 0
Ending Balance 840 840 840 0 840 0

REVENUES/EXPENDITURES/FUND BALANCE SUMMARY

STATE GAS TAX FUND Fund 241

Description: The State Gas Tax Fund, also known as the High way User Tax Account (HUTA) was established to account for costs related to street improvements, street maintenance and associated engineering costs.

Funding Sources: Revenues are generated from state gasoline ta xes (intergovernmental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $176,997, or -78.0%, to $49,893 as of June 30, 2024 and decrease another $24,579, or -49.3%, to 25,313 as of J une 30, 2025. Fund Balance is anticipated to decrease in the upcoming years due to modest revenue projections coupl ed with increased street maintenance costs. If there is a surplus in future years, these additional funds will be used to fund future projects.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 104,798 13,227 226,890 213,663 49,893 -176,997

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 16,102 15,292 20,000 4,708 20,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 1,277,500 1,276,963 1,320,000 43,037 1,440,000 120,000 Use of money and property -315 00 00 0
Other revenues 0 0 0 0 0 0
Transfers in 55,063 58,598 69,003 10,405 70,556 1,553
Total Revenues and Other Sources 1,348,350 1,350,853 1,409,003 58,150 1,530,556 121,553

EXPENDITURES AND OTHER USES
Salaries and benefits 917,992 737,204 851,675 114,471 896,092 44,417 Operations 421,633 262,243 574,829 312,586 494,763 -80,066 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 100,296 137,743 159,496 21,753 164,280 4,784 Total Expenditures and Other Uses 1,439,921 1,137,190 1,586,000 448,810 1,555,135 -30,865 Net increas e (decreas e) -91,571 213,663 -176,997 -390,660 -24,579 152,418 Ending Balance 13,227 226,890 49,893 -176,997 25,313 -24,579

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

AIR QUALITY IMPRO VEMENT FUND Fund 242

Description: The Air Quality Improvement Fund was established to account for costs related to air pollution reduction.

Funding Sources: Revenues are generated from vehicle registration surcharges allocated to Cathedral City by South Coast Air Quality Management Dist rict (SCAQMD) (intergovernmental revenue) and interest earnings (use of money and property).

In September 1990, Assembly Bill (AB) 2766, Motor Vehicle Subvention Program, was signed into law authorizing a $2 motor vehicle registration surcharge, with a subsequent increase to $4 in 1992. Section 44223 of the Health & Safety Code, enacted by AB 2766, specifies this fee be used “solely to reduce air pollution from motor vehicles and for related planning, monitoring, enforcement, and techni cal studies necessary for the implementation of the California Clean Air Act of 1998.”

Cathedral City receives 25% of each vehicle registration dollar to implement projects reducing mobile source emissions. SCAQMD distributes these dollars quarterl y to South Coast cities and counties based upon their prorated share of population.

Fund Balance: Fund balance is projected to decrease $70,000, or -25.5%, to $204,849 as of June 30, 2024 and increase $10,000, or 4.9%, to $214,849 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 250,053 257,950 274,849 16,899 204,849 -70,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 12,853 16,899 20,000 3,101 20,000 0 Use of money and property -4,956 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 7,897 16,899 20,000 3,101 20,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 10,000 10,000 10,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 80,000 80,000 0 -80,000
Total Expenditures and Other Uses 0 0 90,000 90,000 10,000 -80,000 Net increas e (decreas e) 7,897 16,899 -70,000 -86,899 10,000 80,000 Ending Balance 257,950 274,849 204,849 -70,000 214,849 10,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

MEASURE A FUND Fund 243

Description: The Measure A Fund was established to account fo r costs related to street improvements, street maintenance, and associated engineering costs.

Funding Sources: Revenues are generated from the proportionate share of the Riverside County Measure A use tax funds (intergovernmental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $846,99 7, or -35.4%, to $1,543,364 as of June 30, 2024 and decrease another $463,807, or -30. 1%, to $1,079,556 as of June 30, 2025. Fund Balance is anticipated to decrease in the upcoming years due to modest revenue proj ections coupled with increased street maintenance costs. If there is a surplus in future years, these additional funds will be used to fund future projects.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 1,158,625 1,597,566 2,390,361 792,795 1,543,364 -846,997

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 16,102 16,792 20,000 3,208 20,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 2,074,478 2,029,000 2,040,000 11,000 2,081,000 41,000 Use of money and property -19,514 00 00 0
Other revenues 0 0 0 0 0 0
Transfers in 55,063 62,998 69,003 6,005 70,556 1,553
Total Revenues and Other Sources 2,126,129 2,108,790 2,129,003 20,213 2,171,556 42,553

EXPENDITURES AND OTHER USES
Salaries and benefits 917,991 737,204 851,675 114,471 896,092 44,417 Operations 635,470 441,048 964,829 523,781 884,764 -80,065 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 1,000,000 1,000,000 690,227 -309,773
Transfers out 133,728 137,743 159,496 21,753 164,280 4,784 Total Expenditures and Other Uses 1,687,189 1,315,995 2,976,000 1,660,005 2,635,363 -340,637 Net increas e (decreas e) 438,941 792,795 -846,997 -1,639,792 -463,807 383,190 Ending Balance 1,597,566 2,390,361 1,543,364 -846,997 1,079,556 -463,807

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSET FORFEITURE PROGRAM FUND Fund 244

Description: The Asset Forfeiture Program Fund was estab lished to account for costs incurred in narcotics interdiction efforts.

Funding Sources: Revenues are generated from seized assets awar ded by the court (fines and forfeits), if any, and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $5,000, or -1.7%, to $286,053 as of June 30, 2024 and decrease another $5,000, or -1.7%, to $281,053 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 293,863 291,053 291,053 0 286,053 -5,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 2,406 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -5,216 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -2,810 00 00 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 5,000 5,000 5,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 5,000 5,000 5,000 0 Net increas e (decreas e) -2,810 0 -5,000 -5,000 -5,000 0 Ending Balance 291,053 291,053 286,053 -5,000 281,053 -5,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SOLID WASTE FUND Fund 246

Description: The Solid Waste Fund was established to account for costs related to programs initiating recycling efforts throughout the City.

Funding Sources: Revenues are generated from monies received under Assembly Bill (AB) 939, Integrated Waste Management Act (charges for services) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $353,20 7, or -10.9%, to $2,874,651 as of June 30, 2024 and decrease another $363,460, or -12.6%, to $2,511,191 as of June 30, 2025. This fund balance can be used to fund projects in future years.

The Public Works Solid Waste Division manages waste and other environmental initiatives for the City. Waste collection is provided by Burrtec Waste and Recycling Services.

The Solid Waste division is responsible for ensuring that the City complies with the requirements of The California Integrated Waste Management Act (AB 939) and the Californi a Short-Lived Climate Pollutant Reduction Strategy (SB 1383) which both have targets of reducing disposal of organic waste in landfills and reducing greenhouse gas production. AB 939 requires that all California jurisdictions prepare a SRRE (Source Reduction Recycling Element) report identifying how they divert 50% of their jurisdiction’s waste stream from landfill disposal each year. The penalty for not diverting 50% each year is a $10,000/day fine until the diversion goal is obtained. According to the requirements of Cathedral City’s SRRE, the following components need to be implemented to reach the 50% diversion goal for each year:

 Source reduction component
 Recycling component
FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 2,334,228 2,814,917 3,227,858 412,941 2,874,651 -353,207

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 1,174,252 1,248,287 1,400,000 151,713 1,500,000 100,000 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 125,690 13,230 90,323 77,093 23,250 -67,073 Use of money and property -47,851 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 1,252,091 1,261,517 1,490,323 228,806 1,523,250 32,927

EXPENDITURES AND OTHER USES
Salaries and benefits 261,776 210,143 337,227 127,084 352,537 15,310 Operations 468,389 576,335 1,367,130 790,795 1,393,826 26,696 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 9,513 29,419 100,000 70,581 100,000 0
Transfers out 31,723 32,679 39,173 6,494 40,347 1,174
Total Expenditures and Other Uses 771,402 848,576 1,843,530 994,954 1,886,710 43,180 Net increas e (decreas e) 480,689 412,941 -353,207 -766,148 -363,460 -10,253 Ending Balance 2,814,917 3,227,858 2,874,651 -353,207 2,511,191 -363,460

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SOLID WASTE FUND Fund 246

 Composting component
 Special waste component
 Public education and information component
 Disposal facility capacity component
 Funding component
 Integration component

ACCOMPLISHMENTS

Compliance with AB 939 is funded through the waste management franchise agreement. The funds earned from the franchise fees are set aside in a separate fund to be used only for the development and implementation of the above-mentioned components. The City of Cathedral City has been and will continue to take an aggressive approach towards eliminating the amount of waste disposed of at the landfills. Since 2000, the City has continued to surpass the 50% diversion goal. The following programs have been created and implemented on an on-going basis to accomplish this yearly goal:

 Xeriscape/Grasscycling.
 WaterSmart Landscapes Grant Program.
 City Median Water Conservation and Beautification Program.  Smart Irrigation Controller Rebate Program.
 Backyard and On-Site Composting/Mulch ing Educational and Give-Away Program.  SB 1383, Short-lived Climate Pollutants (SCLP) for Commercial Organics and Recycling Programs.  Student Creative Recycle Art Program (SCRAP) Gallery Programs.  Cathedral City Environmental School Educational Program.  Multi-Family Recycling and Large Item Collection Programs.  Government Source Reduction Programs
 Material Exchange/Thrift Shops
 Residential Curbside Recycling
 Residential Buy-Back (Buy-Back Centers)
 Stop Identity Theft Community (Shredding) Programs
 Special Collection Seasonal (Regular)
 Electronic and Tire Weekly Recycling Event
 Residential Curbside Green Waste Collection
 Bulky Item (Large Item) Collection Programs for Residential and Commercial  Concrete/Asphalt/Rubble Recycling and Reuse Programs
 Print (Brochures, Flyers, Guides, News Articles)
 Household Hazard ous Waste Facility
 Sharps Disposal by Mail and Weekly Collection Program

SOLID WASTE FUND Fund 246

 Takeaway Medication Disposal Program
 Energy and Climate Action Plan
 Bicycle Education and Outreach Program
 Healthy Eating Active Living (HEAL) Programs
 Community Gardens and Tree Planting Programs

Senate Bill 1383 (Lara, Chapter 395, Stat utes of 2016) passed in 2016 as part of California’s larger strategy to combat climate change. This law is the largest and mo st prescriptive waste management legislative update in California since AB 939. Jurisdictions play a vital role in implementing SB 1383 and are responsible for the following requirements:
 Providing Mandatory Organics Collection Services to All Residents and Businesses o Total Number of Businesses Subject to AB 341: 237
o Total Number of Businesses Subject to AB 1826: 431
o Total Number Multifamily Subject to AB 1826: 51
 Conducting Education and Outreach to the Community
 Procuring Recycled Organics Products: Procure 4,300 tons annually.  Establishing Food Recovery Programs:
o Tier 1: Seven Food Markets.
o Tier 2: Six Hotels and Restaurants
 Securing Access to Recycling and Food Recovery Capacity:
o Open Edom Hill Compost Facility in Cathedral City to accept 17,455 tons of organic waste generated in Cathedral City.
 Monitoring Compliance and Conducting Enforcement:

GOALS AND OBJECTIVES
City Council Goal B: Community Investment
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.
 B-1 Develop an Electric Vehicle transition plan to comply with upcoming state mandate and include consideration of providing publicly accessible charging stations o Climate and Energy Actions Plan: Update documents to include all programs listed above for AB 939 and SB 1383 and add new components:

Other objectives that will be continued during this budget cycle include:
 Continue to maintain and implement programs to meet the City’s annual waste diversion rate of 50%  Continue to conduct community outreach and education
 Maintain and establish new food recovery programs
 Continue to monitor compliance and co nduct enforcement when necessary

SOLID WASTE FUND Fund 246

 Enhance procurement of recycled and organic products

PERFORMANCE MEASURES
Performance Measurements for FY 2023/24 will establish the baseline for future performance measurements:

 Measurement of diversion rate from the landfill
 Number of community outreach and education activities provided  Monitor and report on procurement of recycled and organic products

POLICE GRANTS FUND Fund 247

Description: The Police Grants Fund was established to accoun t for costs related to federal and state grants received for the City’s Police Department.

Funding Sources: Revenues are generated from grants (intergovernmental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $20,000, or -4.2%, to $450,722 as of June 30, 2024 and maintain the same fund balance as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 283,928 254,746 470,722 215,976 450,722 -20,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 198,220 231,104 200,000 -31,104 220,000 20,000 Use of money and property -4,899 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 193,321 231,104 200,000 -31,104 220,000 20,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 138,147 15,128 220,000 204,872 220,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 84,356 0 0 0 0 0
Total Expenditures and Other Uses 222,503 15,128 220,000 204,872 220,000 0 Net increas e (decreas e) -29,182 215,976 -20,000 -235,976 0 20,000 Ending Balance 254,746 470,722 450,722 -20,000 450,722 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ROAD MAINTENANCE AND REHABILI TATION ACCOUNT (RMRA) Fund 248

Description: The Road Maintenance and Rehabilitation Account Fund was established to account for costs related to street improvements and maintenance.

Funding Sources: Revenues are generated from the City’s allocation from SB 1, the 12-cent state gasoline tax augmentation (intergovernmental revenue), along with interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $513,381 or -32.2%, to $1,130,911 as of June 30, 2024 and decrease another $24,000, or -2.1%, to $1,106,911 as of June 30, 2025. This decrease in fund balance is for street improvement projects identified in the CIP Plan.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 853,549 1,495,497 1,644,292 148,795 1,130,911 -513,381

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 1,073,715 1,049,100 1,140,000 90,900 1,146,000 6,000 Use of money and property -23,793 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 1,049,923 1,049,100 1,140,000 90,900 1,146,000 6,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 19,339 15,053 0 -15,053 00
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 388,636 885,252 1,653,381 768,129 1,170,000 -483,381 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 407,975 900,305 1,653,381 753,076 1,170,000 -483,381 Net increas e (decreas e) 641,948 148,795 -513,381 -662,176 -24,000 489,381 Ending Balance 1,495,497 1,644,292 1,130,911 -513,381 1,106,911 -24,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Fund 251

Description: The Community Development Block Grant Fund was established to account for costs related to projects approved by the U.S. Department of Housing and Urban Development (HUD).

Funding Sources: Revenues are generated from grants (intergovernmental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to increase $500, or 3.2%, to $15,923 as of June 30, 2024 and increase another $500, or 3.1%, to $16,423 as of June 30, 2025. Based on level of project activity, annual expenditures can fluctuate.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 20,603 15,424 15,423 -0 15,923 500

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 754,623 537,046 569,557 32,511 586,644 17,087 Use of money and property 4 0 0 0 0 0
Other revenues 0 0 500 500 500 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 754,628 537,046 570,057 33,011 587,144 17,087

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 113,911 113,911 117,329 3,417 Operations 689,947 145,421 0 -145,421 00
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 47,699 391,625 455,646 64,021 469,315 13,669 Transfers out 22,161 0 0 0 0 0
Total Expenditures and Other Uses 759,807 537,046 569,557 32,511 586,644 17,087 Net increas e (decreas e) -5,179 -0 500 500 500 0
Ending Balance 15,424 15,423 15,923 500 16,423 500

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

POLICE DEPARTMENT SPECIA L REVENUES FUND Fund 255

Description: The Police Department Special Revenues Fund was established to account for costs related to various projects of the City’s Police Department, such as Community Outreach, Donations, Citizens on Patrol, etc.

Funding Sources: Revenues are generated from interest earni ngs (use of money and property), and various donations and other miscellaneous sources (other revenues).

Fund Balance: Fund balance is projected to increase $15,000, or 8.0%, to $203,616 as of June 30, 2024 and increase another $15,000, or 7.4%, to $218,616 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 287,167 287,145 188,616 -98,529 203,616 15,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 11,000 15,000 4,000 15,000 0 Use of money and property -5,327 00 00 0
Other revenues 45,772 19,555 25,000 5,445 25,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 40,445 30,555 40,000 9,445 40,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 40,467 10,098 25,000 14,902 25,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 118,986 0 -118,986 00
Total Expenditures and Other Uses 40,467 129,084 25,000 -104,084 25,000 0 Net increas e (decreas e) -22 -98,529 15,000 113,529 15,000 0 Ending Balance 287,145 188,616 203,616 15,000 218,616 15,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

FIRE DEPARTMENT SPECIA L REVENUES FUND Fund 256

Description: The Fire Department Special Revenues Fund was established to account for costs related to Fire Department projects of the City’s Fire Department, such as funds received from donations, etc.

Funding Sources: Revenues are generated from interest earni ngs (use of money and property), and various donations and other miscellaneous sources (other revenues).

Fund Balance: Fund balance is projected to remain steady at $23,760 as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 16,111 44,306 23,760 -20,546 23,760 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -805 00 00 0
Other revenues 39,550 200 25,000 24,800 25,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 38,745 200 25,000 24,800 25,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 10,550 20,746 25,000 4,254 25,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 10,550 20,746 25,000 4,254 25,000 0 Net increas e (decreas e) 28,195 -20,546 0 20,546 0 0
Ending Balance 44,306 23,760 23,760 0 23,760 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

FIRE GRANTS FUND Fund 259

Description: The Fire Grants Fund was established to account fo r costs related to federal and state grants, e.g., Homeland Security Grant Program, the Emergency Management Performance Grant (EMPG) Program.

Funding Sources: Revenues are generated from grants (intergovernmental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to remain at $12,521 as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 12,745 12,521 12,521 0 12,521 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
D e b t s e r v i c e 000 00 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) -224 00 00 0
Ending Balance 12,521 12,521 12,521 0 12,521 0

REVENUES/EXPENDITURES/FUND BALANCE SUMMARY

LANDSCAPE AND LIGHTING DISTRICT FUND Fund 261

Description: The Landscape and Lighting District Fund was established to account for costs related to landscaping and street lighting maintenance in the 16 zones within Landscape and Lighting Maintenance District No. 1.

Funding Sources: Revenues are generated from special assessments levied on real property (special assessments), interest earnings (use of money and property), and transfers from other funds (transfers in).

Fund Balance: Fund balance is projected to increase $30,807, or 7.9%, to $419,900 as of June 30, 2024 and increase another $15,863, or 3.8%, to $435,763 as of June 30, 2025. Annual increases in fund balance are planned to maximize maintenance reserves.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 312,411 338,912 389,093 50,181 419,900 30,807

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 384,045 412,500 372,000 -40,500 372,000 0 Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -6,914 00 00 0
Other revenues 0 0 0 0 0 0
Transfers in 308,991 316,200 323,000 6,800 323,000 0
Total Revenues and Other Sources 686,123 728,700 695,000 -33,700 695,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 448,327 440,596 432,500 -8,096 442,231 9,731 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 211,296 237,923 231,693 -6,230 236,906 5,213 Total Expenditures and Other Uses 659,622 678,519 664,193 -14,326 679,137 14,944 Net increase (decrease) 26,501 50,181 30,807 -19,374 15,863 -14,944 Ending Balance 338,912 389,093 419,900 30,807 435,763 15,863

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SUCCESSOR HOUSING AGENCY FUND Fund 561

Description: With the dissolution of the Cathedral City Rede velopment Agency by the state of California, the Successor Housing Agency Fund was established in FY 2011/2012. The City of Cathedral City opted to be the city’s Successor Housing Agency. This fund was established to account for activities related to those individuals eligible for low- and moderate-income housing.

Funding Sources: Revenues are from interest earnings and rents (use of money and property) and other revenues, such as reimbursements received under various loan programs (CHIP, ADFAP, SHARP, FTHB and DHRP).

Fund Balance: Fund balance is projected to decrease $160,670, or -1.4%, to $11,474,443 as of June 30, 2024 and decrease another $165,962, or -1.4%, to $11,308,481 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 11,695,808 11,697,728 11,635,113 -62,616 11,474,443 -160,670

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -48,063 00 00 0
Other revenues 180,203 55,279 30,000 -25,279 30,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 132,140 55,279 30,000 -25,279 30,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 22,418 23,228 62,911 39,683 66,144 3,233 Operations 57,311 33,096 74,825 41,729 75,297 472
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 50,491 61,571 52,934 -8,637 54,521 1,587
Total Expenditures and Other Uses 130,220 117,895 190,670 72,775 195,962 5,292 Net increas e (decreas e) 1,920 -62,616 -160,670 -98,054 -165,962 -5,292 Ending Balance 11,697,728 11,635,113 11,474,443 -160,670 11,308,481 -165,962

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

CAPITAL PROJECTS FUNDS
 Police and Fire Facilities Fund (Fund 321)

 Traffic Signalization Fund (Fund 322)

 Areawide Capital Projects Fund (Fund 331)

 Assessment District 85-1 Fund (Fund 341)

 Assessment District 86-5 Fund (Fund 344)

 Assessment District 87-2 Fund (Fund 345)

 Assessment District 88-3 Fund (Fund 347)

 Assessment District 96-1 Fund (Fund 348)

 Assessment District 2001-01 Fund (Fund 349)

 CFD Rio Vista Fund (Fund 351)

 Assessment District 2003-01 Fund (Fund 352)

 Assessment District 2004-01 Fund (Fund 353)

 Assessment District 2004-02 Fund (Fund 354)

POLICE AND FIRE FACILITIES FUND Fund 321

Description: Police and Fire Facilities Fund was established to account for activity related to providing site, facilities and equipment required by the demand for services from new developments in the city.

Funding Sources: Revenues are generated from interest earnings (use of money and property) and developer fees (other revenues).

Fund Balance: Fund balance is projected to increase $30,000, or 8.6%, to $377,986 as of June 30, 2024 and increase another $30,000, or 7.9%, to $407,986 as of June 30, 2025. The increase in fund balance is due to no budgeted expenditures in FY 2023/2024 and FY 2024/2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 298,340 319,830 347,986 28,156 377,986 30,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -5,708 00 00 0
Other revenues 27,198 28,156 30,000 1,844 30,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 21,490 28,156 30,000 1,844 30,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increase (decrease) 21,490 28,156 30,000 1,844 30,000 0 Ending Balance 319,830 347,986 377,986 30,000 407,986 30,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

TRAFFIC SIGNALIZATIO N FUND Fund 322

Description: The Traffic Signalization Fund was established to account for activity related to signalization of additional intersections required by traffic safety demands resulting from new development.

Funding Sources: Revenues are generated from interest earnings (use of money and property) and developer fees (other revenues).

Fund Balance: Fund balance is projected to increase $15,000, or 7.0%, to $229,750 as of June 30, 2024 and increase another $15,000, or 6.5%, to $244,570 as of June 30, 2025. The increase in fund balance is due to no budgeted expenditures in FY 2023/2024 and FY 2024/2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 196,175 204,476 214,570 10,094 229,570 15,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -3,651 00 00 0
Other revenues 11,952 10,094 15,000 4,906 15,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 8,301 10,094 15,000 4,906 15,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increase (decrease) 8,301 10,094 15,000 4,906 15,000 0 Ending Balance 204,476 214,570 229,570 15,000 244,570 15,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

AREAWIDE CAPITAL PROJECTS FUND Fund 331

Description: The Areawide Capital Projects Fund was established to account for the capital projects not otherwise budgeted for in other funds.

Funding Sources: Revenues are generated from grants (intergovern mental revenue), interest earnings (use of money and property) and transfers from other funds (transfers in).

Fund Balance: Fund balance is projected to increase $1,627,854, or 36.9%, to $6,036,354 as of June 30, 2024 and increase another $1,586,962, or 26.3%, to $7,623,316 as of June 30, 2025.

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY
FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 2,754,416 3,015,253 4,408,501 1,393,248 6,036,354 1,627,854

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 11,925,391 3,072,276 11,282,553 8,210,277 5,877,106 -5,405,447 Use of money and property -2,534 00 00 0
Other revenues 200,058 182,561 270,000 87,439 250,000 -20,000 T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 12,122,914 3,254,837 11,552,553 8,297,716 6,127,106 -5,425,447

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 11,862,077 1,861,589 9,924,700 8,063,110 4,540,144 -5,384,556 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 11,862,077 1,861,589 9,924,700 8,063,110 4,540,144 -5,384,556 Net increase (decrease) 260,837 1,393,248 1,627,854 234,606 1,586,962 -40,892 Ending Balance 3,015,253 4,408,501 6,036,354 1,627,854 7,623,316 1,586,962

ASSESSMENT DISTRICT 85-1 FUND Fund 341

Description: The Assessment District 85-1 Fund was establis hed to account for authorized projects within Assessment District 85-1.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance is projected to decrease $258,085, or -100.00%, to $0.00 as of June 30, 2024, and remain at $0.00 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 262,709 258,085 258,085 0 0 -258,085

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -4,624 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -4,624 00 00 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 258,085 258,085 0 -258,085
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 258,085 258,085 0 -258,085 Net increas e (decreas e) -4,624 0 -258,085 -258,085 0 258,085 Ending Balance 258,085 258,085 0 -258,085 00

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 86-5 FUND Fund 344

Description: The Assessment District 86-5 Fund was establis hed to account for authorized projects within Assessment District 86-5.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance is projected to decrease $555,271, or -100.0%, to $0.00 as of June 30, 2024, and remain at $0.00 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 565,219 555,271 555,271 0 0 -555,271

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -9,948 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -9,948 00 00 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 555,271 555,271 0 -555,271
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 555,271 555,271 0 -555,271 Net increas e (decreas e) -9,948 0 -555,271 -555,271 0 555,271 Ending Balance 555,271 555,271 0 -555,271 00

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 87-2 FUND Fund 345

Description: The Assessment District 87-2 Fund was establis hed to account for authorized projects within Assessment District 87-2.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance of $13,332 is projected to have no significant change as of June 30, 2024, and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 13,571 13,332 13,332 0 13,332 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -239 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -239 00 00 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) -239 00 00 0
Ending Balance 13,332 13,332 13,332 0 13,332 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 88-3 FUND Fund 347

Description: The Assessment District 88-3 Fund was establis hed to account for authorized projects within Assessment District 88-3.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance is projected to decrease $230,000, or -85.6%, to $38,625 as of June 30, 2024, and remain at $38,625 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 273,437 268,625 268,625 0 38,625 -230,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -4,813 00 00 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources -4,813 00 00 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 230,000 230,000 0 -230,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 230,000 230,000 0 -230,000 Net increas e (decreas e) -4,813 0 -230,000 -230,000 0 230,000 Ending Balance 268,625 268,625 38,625 -230,000 38,625 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 96-1 FUND Fund 348

Description: The Assessment District 96-1 Fund was establis hed to account for authorized projects within Assessment District 96-1.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance is projected to decrease $150,000, or -30.8%, to $337,467 as of June 30, 2024, and remain at $337,467 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 487,467 487,467 487,467 0 337,467 -150,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 150,000 150,000 0 -150,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 150,000 150,000 0 -150,000 Net increas e (decreas e) 0 0 -150,000 -150,000 0 150,000 Ending Balance 487,467 487,467 337,467 -150,000 337,467 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 2001-01 FUND Fund 349

Description: The Assessment District 2001-01 Fund was establis hed to account for authorized projects within Assessment District 2001-01.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance of $117,729 is projected to have no significant change as of June 30, 2024, and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 300,940 138,253 117,729 -20,524 117,729 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 162,687 20,524 0 -20,524 00
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 162,687 20,524 0 -20,524 00 Net increas e (decreas e) -162,687 -20,524 0 20,524 0 0 Ending Balance 138,253 117,729 117,729 0 117,729 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

CFD RIO VISTA FUND Fund 351

Description: The CFD Rio Vista Fund was established to acco unt for authorized projects within the Rio Vista Community Facilities District (CFD).

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance of $4,196 is projected to have no significant change as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 4,196 4,196 4,196 0 4,196 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 0 0 0 0 0 0
Ending Balance 4,196 4,196 4,196 0 4,196 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 2003-01 FUND Fund 352

Description: The Assessment District 2003-01 Fund was establis hed to account for authorized projects within Assessment District 2003-01.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance of $842,214 is projected to have no significant change as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 842,214 842,214 842,214 0 842,214 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 0 0 0 0 0 0
Ending Balance 842,214 842,214 842,214 0 842,214 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 2004-01 FUND Fund 353

Description: The Assessment District 2004-01 Fund was establis hed to account for authorized projects within Assessment District 2004-01.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued.

Fund Balance: Fund balance of $207,753 is projected to have no change as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 207,753 207,753 207,753 0 207,753 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 0 0 0 0 0 0
Ending Balance 207,753 207,753 207,753 0 207,753 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

ASSESSMENT DISTRICT 2004-02 FUND Fund 354

Description: The Assessment District 2004-02 Fund was establis hed to account for authorized projects within Assessment District 2004-02.

Funding Sources: Revenues are generated from interest earnings (use of money and property). Original funding was provided by the Limited Obligation Improvement Bonds issued and various grants.

Fund Balance: Fund balance is projected to decrease $400,000, or -95.4%, to $19,188 as of June 30, 2024, and remain at $19,188 as of June 30, 2025. As a result, t he decrease in fund balance in FY 2023/2024 is due to a budgeted capital expenditure.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 429,187 429,187 419,188 -9,999 19,188 -400,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 9,999 0 -9,999 00
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 400,000 400,000 0 -400,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 9,999 400,000 390,001 0 -400,000 Net increas e (decreas e) 0 -9,999 -400,000 -390,001 0 400,000 Ending Balance 429,187 419,188 19,188 -400,000 19,188 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

PROPRIETARY AND CUSTODIAL FUNDS
Proprietary (Internal Service) Funds:

 Equipment Replacement Fund (Fund 611)

 Insurance Fund (Fund 612)

 Technology Fund (Fund 613)

 Facilities Fund (Fund 614)

Custodial Funds:

 Assessment District 96-1 Fund (Fund 448)

 Assessment District 2001-01 Fund (Fund 449)

 Rio Vista CFD Fund (Fund 451)

 Assessment District 03-01 Fund (Fund 452)

 Assessment District 04-01 Fund (Fund 453)

 Assessment District 04-02 Fund (Fund 454)

EQUIPMENT REPLACEMENT FUND Fund 611

Description: The Equipment Replacement Fund was established to account for the purchase of new capital equipment and replacing department vehicles.

Funding Sources: Revenues are generated from interdepartmental charges (charges for services) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $3,500,198, or -31.2%, to $7,726,859 as of June 30, 2024 and decrease another $650,774, or -8.4%, to $7,076,085 as of June 30, 2025. The decrease in fund balance is due to increased capital outlay expenditures.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 10,379,877 11,091,133 11,227,057 135,924 7,726,859 -3,500,198

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 1,238,253 844,047 897,902 53,855 743,216 -154,686 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -114,011 00 00 0
Other revenues 88,210 21,877 0 -21,877 00
Transfers in 268,718 70,000 224,900 154,900 99,010 -125,890 Total Revenues and Other Sources 1,481,170 935,924 1,122,802 186,878 842,226 -280,576

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 769,914 800,000 995,000 195,000 1,055,000 60,000 D e b t s e r v i c e 000 00 0
Capital outlay 0 0 3,628,000 3,628,000 438,000 -3,190,000 CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 769,914 800,000 4,623,000 3,823,000 1,493,000 -3,130,000 Net increas e (decreas e) 711,256 135,924 -3,500,198 -3,636,122 -650,774 2,849,424 Ending Balance 11,091,133 11,227,057 7,726,859 -3,500,198 7,076,085 -650,774

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

INSURANCE FUND Fund 612

Description: The Insurance Fund was established to account for costs related to the City’s insurance coverages, including employee and retiree benefits. Premium costs, self-insured claim losses, liability claims, and other administrative costs are reported in this fund.

Funding Sources: Revenues are generated from interdepartmental charges (charges for services) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $1,482,697, or -17.7%, to $6,877,782 as of June 30, 2024 and decrease another $1,557,408, or -22.6%, to $5,320,374 as of June 30, 2024. The decrease in fund balance is due to an increase in insurance costs and payments made to CalPERS for UAL payments.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 17,812,098 6,745,031 8,360,479 1,615,448 6,877,782 -1,482,697

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 9,971,136 15,157,371 16,701,629 1,544,258 17,806,200 1,104,571 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property -138,435 00 00 0
Other revenues 2,186 0 100,000 100,000 100,000 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 9,834,886 15,157,371 16,801,629 1,644,258 17,906,200 1,104,571

EXPENDITURES AND OTHER USES
Salaries and benefits 18,285,549 10,871,454 13,460,326 2,588,872 14,439,608 979,282 Operations 2,523,177 2,662,909 4,524,000 1,861,091 4,924,000 400,000 D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 93,227 7,560 300,000 292,440 100,000 -200,000 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 20,901,953 13,541,923 18,284,326 4,742,403 19,463,608 1,179,282 Net increas e (decreas e) -11,067,067 1,615,448 -1,482,697 -3,098,145 -1,557,408 -74,711 Ending Balance 6,745,031 8,360,479 6,877,782 -1,482,697 5,320,374 -1,557,408

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

TECHNOLOGY FUND Fund 613

Description: The Technology Fund was established to account for costs related to future acquisition and replacement of technology software used throughout the City.

Funding Sources: Revenues are generated from interdepartmental charges (charges for services) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $62,085, or -3.7%, to $1,620,849 as of June 30, 2024 and decrease another $62,085, or -3.8%, to $1,558,764 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 1,340,561 1,668,478 1,682,934 14,456 1,620,849 -62,085

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 237,149 28,041 30,000 1,959 30,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 120,815 0 0 0 0 0
Use of money and property (16,462) 0 0 0 0 0 Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 341,503 28,041 30,000 1,959 30,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 13,585 13,585 92,085 78,500 92,085 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 13,585 13,585 92,085 78,500 92,085 0 Net increas e (decreas e) 327,917 14,456 -62,085 -76,541 -62,085 0 Ending Balance 1,668,478 1,682,934 1,620,849 -62,085 1,558,764 -62,085

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

FACILITIES FUND Fund 614

Description: The Facilities Fund was established to account for costs re lated to future replacement of major building components.

Funding Sources: Revenues are generated from interdepartmental charges (charges for services), rental income from City owned property, and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to increase $43,000, or 1.0%, to $4,347,898 as of June 30, 2024 and increase another $43,000, or 1.0%, to $4,390,898 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 3,690,306 4,271,698 4,304,898 33,200 4,347,898 43,000

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
Charges for services 600,000 0 0 0 0 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 16,698 73,200 78,000 4,800 78,000 0 Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 616,698 73,200 78,000 4,800 78,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 35,306 40,000 35,000 -5,000 35,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 35,306 40,000 35,000 -5,000 35,000 0 Net increase (decrease) 581,392 33,200 43,000 9,800 43,000 0 Ending Balance 4,271,698 4,304,898 4,347,898 43,000 4,390,898 43,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

CUSTODIAL FUNDS

ASSESSMENT DISTRICT 96‐1 FUND (FUND 448)
This fund accounts for the receipt of special assessments and principal and interest payments on the Limited Obligation Improvement Bonds.

ASSESSMENT DISTRICT 2001‐01 FUND (FUND 449)
This fund accounts for the receipt of special assessments and principal and interest payments on the Limited Obligation Improvement Bonds.

RIO VISTA CFD FUND (FUND 451)
This fund accounts for the receipt of special assessm ents and principal and interest payments on the Rio Vista Community Facilities District bonds.

ASSESSMENT DISTRICT 03‐01 FUND (FUND 452)
This fund accounts for the receipt of special assessments and principal and interest payments on the Limited Obligation Improvement Bonds.

ASSESSMENT DISTRICT 04‐01 FUND (FUND 453)
This fund accounts for the receipt of special assessments and principal and interest payments on the Limited Obligation Improvement Bonds.

ASSESSMENT DISTRICT 04‐02 FUND (FUND 454)
This fund accounts for the receipt of special assessments and principal and interest payments on the Limited Obligation Improvement Bonds.

SUCCESSOR AGENCY (PRIVATE‐PURPOSE TRUST FUNDS)
 Successor Agency Redevelopment Obligation
Retirement Fund (Fund 530)

 Successor Agency 2014 & 2021 A/B/C TABs Fund (Fund 536)

 Successor Agency Administration Fund (Fund 540)

 Successor Agency Other Fund (Fund 541)

 Successor Agency 2007 Series A TAB Fund (Fund 550)

 Successor Agency 2007 Series C TAB Fund (Fund 552)

SUCCESSOR AGENCY REDEVELOPMENT OBL IGATION RETIREMENT FUND Fund 530

Description: With the dissolution of the Cathedral City Rede velopment Agency by the state of California, the Successor Agency Redevelopment Obligation Retirement Fund was established in FY 2011/2012. The City of Cathedral City opted to be the Successor Agency for winding down the former redevelopment agency’s affairs. This fund was established to account for the receipt of pr operty tax revenues from Riverside County to pay for enforceable obligations.

Funding Sources: Revenues are generated from property taxes (taxes).

Fund Balance: Fund balance is projected to increase $493,920, or 4.1%, to $12,560,148 as of June 30, 2024 and increase another $10,000, or 0.1%, to $12,570,148 as of June 30, 2025. Fund balance represents monies received for the subsequent fiscal year.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 11,493,939 12,135,167 12,066,227 -68,940 12,560,148 493,920

REVENUES AND OTHER SOURCES
Taxes 15,258,072 14,930,746 15,246,125 315,379 14,766,895 -479,230 Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Revenues and Other Sources 15,258,072 14,930,746 15,246,125 315,379 14,766,895 -479,230

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 20,393 20,000 30,000 10,000 30,000 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 14,596,451 14,979,686 14,722,204 -257,482 14,726,895 4,690 Total Expenditures and Other Uses 14,616,844 14,999,686 14,752,204 -247,482 14,756,895 4,690 Net increas e (decreas e) 641,228 -68,940 493,920 562,860 10,000 -483,920 Ending Balance 12,135,167 12,066,227 12,560,148 493,920 12,570,148 10,000

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SUCCESSOR AGENCY 2014 & 2021 A/B/C TABs FUND Fund 536

Description: With defeasing certain former redevelopment age ncy’s bonds, the Successor Agency 2014 A/B/C TABs Fund was established in FY 2014/2015. This fund was established to account for the principal and interest payments on long-term debt associated with the 2014 Tax Allocation Bonds, Series A, B and C.

Subsequently, in January 2021, the Successor Agency to the RDA issued Tax Allocation Revenue Refunding Bonds, Series 2021A ($26,195,000), Tax Allocation Revenue Refunding Bonds, Series 2021B ($5,905,000) and Subordinate Taxable Tax Allocation Revenue Refunding Bonds, Series 2021C ($18,840,000). These bonds refunded the Cathedral City Public Financing Authority’s 2004 Tax Allocation Bonds, Series B; 2007 Tax Allocation Bonds, Series A; and 2007 Tax Allocation Bonds, Series C.

Funding Sources: Revenues are generated from interest earnings (use of money and property) and transfers of property taxes (transfers in) from the Successor Agency Redevelopment Obligation Retirement Fund.

Fund Balance: Fund balance is projected to increase $5,437,1 27, or 5.3%, to -97,792,516 as of June 30, 2024 and increase another $5,671,894, or 5.8%, to -92,120,621 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance -116,466,607 -109,474,739 -103,229,643 6,245,096 -97,792,516 5,437,127

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 19 0 0 0 0 0
Other revenues 0 0 0 0 0 0
Transfers in 10,351,409 10,337,994 9,397,127 -940,867 9,401,894 4,767 Total Additions and Other Sources 10,351,428 10,337,994 9,397,127 -940,867 9,401,894 4,767

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 5,230 5,250 10,000 4,750 10,000 0
Debt service 3,354,330 4,087,648 3,950,000 -137,648 3,720,000 -230,000 C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Deductions and Other Uses 3,359,560 4,092,898 3,960,000 -132,898 3,730,000 -230,000 Net increas e (decreas e) 6,991,868 6,245,096 5,437,127 -807,968 5,671,894 234,767 Ending Balance -109,474,739 -103,229,643 -97,792,516 5,437,127 -92,120,621 5,671,894

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SUCCESSOR AGENCY ADMINISTRATION FUND Fund 540

Description: With the dissolution of the Cathedral City Rede velopment Agency by the state of California, the Successor Agency Administration Fund was established in FY 2011/2012. The City of Cathedral City opted to be the Successor Agency for winding down the former redevel opment agency’s affairs. This fund was established to account for the administration costs to be paid from the administrative allowance.

Funding Sources: Revenues are generated from transfers of proper ty taxes (transfers in) from the Successor Agency Redevelopment Obligation Retirement Fund.

Fund Balance: Fund balance of $0.00 is projected to have no significant change as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 0 0 0 0 0 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
Transfers in 250,000 250,000 250,000 0 250,000 0
Total Additions and Other Sources 250,000 250,000 250,000 0 250,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 250,000 250,000 250,000 0 250,000 0
Total Deductions and Other Uses 250,000 250,000 250,000 0 250,000 0 Net increas e (decreas e) 0 0 0 0 0 0
Ending Balance 0 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SUCCESSOR AGENCY OTHER FUND Fund 541

Description: With the dissolution of the Cathedral City Rede velopment Agency by the state of California, the Successor Agency Other Fund was established in FY 2011/ 2012. The City of Cathedral City opted to be the Successor Agency for winding down the former redevelopm ent agency’s affairs. This fund was established to account for the administration costs related to redevelopment projects.

Funding Sources: Revenues are generated from interest earnings and transfers of bond funds (transfers in).

Fund Balance: Fund balance is projected to decrease $1,623,646, or -8.0%, to -$21,919,217 as of June 30, 2024 and decrease another $1,753,537, or -8.0%, to -$23,672,755 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance -17,934,904 -18,911,962 -20,295,572 -1,383,609 -21,919,217 -1,623,646

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Additions and Other Sources 0 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
O p e r a t i o n s 000 00 0
Debt service 977,058 1,383,609 1,623,646 240,036 1,753,537 129,892 C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Deductions and Other Uses 977,058 1,383,609 1,623,646 240,036 1,753,537 129,892 Net increas e (decreas e) -977,058 -1,383,609 -1,623,646 -240,036 -1,753,537 -129,892 Ending Balance -18,911,962 -20,295,572 -21,919,217 -1,623,646 -23,672,755 -1,753,537

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SUCCESSOR AGENCY 2007 SERIES A TAB FUND Fund 550

Description: With the dissolution of the Cathedral City Rede velopment Agency by the state of California, the Successor Agency 2007 Series A TAB Fund was established in FY 2011/2012. The City of Cathedral City opted to be the Successor Agency for winding down the former redevelopment agency’s affairs. This fund was established to account for miscellaneous capital improvements in the 2006 Merged Redevelopment Project Area.

Funding Sources: Revenues are generated from interest earnings. Original funding was provided by the 2007 Tax Allocation Bonds, Series A issued.

Fund Balance Fund balance of $12,645 is projected to have no significant change as of June 30, 2024 and June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 156,870 52,920 12,645 -40,275 12,645 0

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 1,050 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Additions and Other Sources 1,050 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 105,000 40,275 0 -40,275 00
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Deductions and Other Uses 105,000 40,275 0 -40,275 00 Net increas e (decreas e) -103,950 -40,275 0 40,275 0 0 Ending Balance 52,920 12,645 12,645 0 12,645 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

SUCCESSOR AGENCY 2007 SERIES C TAB FUND Fund 552

Description: With the dissolution of the Cathedral City Rede velopment Agency by the state of California, the Successor Agency 2007 Series C TAB Fund was established in FY 2011/2012. The City of Cathedral City opted to be the Successor Agency for winding down the former redevelopment agency’s affairs. This fund was established to account for miscellaneous capital improvements in the 2006 Merged Redevelopment Project Area.

Funding Sources: Revenues are generated from interest earnings. Original funding was provided by the 2007 Tax Allocation Bonds, Series C issued.

Fund Balance: Fund balance is projected to decrease $11,610, or -100.00%, to $0.00 as of June 30, 2024 and remain at $0.00 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 259,871 261,610 11,610 -250,000 -0 -11,610

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 1,739 0 0 0 0 0
Other revenues 0 0 0 0 0 0
T r a n s f e r s i n 000 00 0
Total Additions and Other Sources 1,739 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 250,000 11,610 -238,390 0 -11,610
D e b t s e r v i c e 000 00 0
C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Deductions and Other Uses 0 250,000 11,610 -238,390 0 -11,610 Net increas e (decreas e) 1,739 -250,000 -11,610 238,390 0 11,610 Ending Balance 261,610 11,610 -0 -11,610 -0 0

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

PUBLIC FINANCING AUTHORITY

 Public Financing Authority Fund (Fund 491)

PUBLIC FINANCING AUTHORITY FUND Fund 491

Description: The Public Financing Authority Fund was established to account for the repayment of principal and interest on lease revenue and tax allocation bonds issued.

Funding Sources: Revenues are generated from interest earnings (use of money and property) and transfers from other funds (transfers in).

Fund Balance: Fund balance is projected to decrease $1,320,452 or -3.8%, to $33,529,519 as of June 30, 2024 and decrease another $1,323,302, or -3.9%, to $32,206,217 as of June 30, 2025.

FY 2021/2022
Actual
FY 2022/2023
Projected
FY 2023/2024
Adopted
FY 23 to FY 24
$ Change
FY 2024/2025
Adopted
FY 24 to FY 25
$ Change
Beginning Balance 37,462,719 36,186,167 34,849,971 -1,336,196 33,529,519 -1,320,452

REVENUES AND OTHER SOURCES
T a x e s 000 00 0
Licenses and permits 0 0 0 0 0 0
C h a r g e s f o r s e r v i c e s 000 00 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 1,575,778 1,500,000 1,500,000 0 1,500,000 0 Other revenues 28,780,000 0 0 0 0 0
Transfers in 4,373,013 8,149,716 8,739,709 589,993 8,684,695 -55,014 Total Revenues and Other Sources 34,728,791 9,649,716 10,239,709 589,993 10,184,695 -55,014

EXPENDITURES AND OTHER USES
Salaries and benefits 26,128,585 0 0 0 0 0
Operations 523,096 3,800 5,000 1,200 5,000 0
Debt service 9,353,661 10,982,112 11,555,161 573,049 11,502,997 -52,164 C a p i t a l o u t l a y 000 00 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 36,005,342 10,985,912 11,560,161 574,249 11,507,997 -52,164 Net increas e (decreas e) -1,276,552 -1,336,196 -1,320,452 15,744 -1,323,302 -2,850 Ending Balance 36,186,167 34,849,971 33,529,519 -1,320,452 32,206,217 -1,323,302

REVENUES/EXPENDITURES/FUND BA LANCE SUMMARY

FIVE‐YEAR CAPITAL IMPROVEMENT PROJECT (CIP) PLAN
 Capital Improvement Projec t (CIP) Plan – Descriptions

 Capital Improvement Project (C IP) Plan – Capital Improvement Project Detail

 Capital Improvement Project (CIP) Plan – Summary by Fund

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN - DESCRIPTIONS

The City’s Five-Year Capital Improvement Project (CIP) Plan is submitted to the City Council for review. The projects have been prioritized by those being planned for a given fi scal year. Projects included in the CIP budget are generally those with costs exceeding $50,000, lasting more than three months, and/or involving construction.

Capital projects are long-term improvement and maintenan ce programs designed to increase the City’s assets (physical systems and/or facilities) and preserve those already in place. The programs are broad, and can include land and building acquisitions, street and sidewalk rehabilitation, blow sand mitigation, interchange improvements, traffic signalization, sewer construction and park improvements and/or major renovations.

This document includes both capital improvement and c apital maintenance projects. Capital improvements boost economic development by attracting new businesses and new customers, which bring an increased vitality to the City. Because they are easily identified and are location sp ecific, capital improvements are often the most visible municipal activities.

Conversely, capital maintenance is a city service comm only taken for granted. Most users do not recognize the deterioration of a facility or roadway until significant damage has been done. This makes capital maintenance easy to postpone (deferred) when budgets are tight and demands for more visible City programs and services are high.

Delays in maintenance create greater costs in future y ears because expensive reconstruction or replacement of assets must be completed rather than the less expensive preservation efforts.

Projects increasing the number of facilities or expanding the existing facilities can impact ongoing operating costs for the City. Any operating impacts from projects expect ed to be completed prior to the start of or during FY 2023/2024 and FY 2024/2025 have been included in the operating budget, e.g., a new park. Most capital projects funded in FY 2023/2024 and FY 2024/2025 do not add to the cost of operations. Those projects are major replacements or maintenance projects for existing facilities or infrastructure.

There are no significant operating expenditures expected during the next two-year period for capital projects included in the Five-Year Capital Improvement Project (CIP) Plan.

The Five-Year Capital Improvement Project (CIP) Plan detail and the budget summary by fund for current and new projects are included on the pages following these project descriptions and funding sources.

CURRENT PROJECTS – DESCRIPTIONS AND FUNDING SOURCES

C01016 – EDOM HILL TRUCK CLIMBING LANE
 100% - Transfer Station Road Fund – 234

C02500 – RAMON ROAD BRIDGE AND ROADWAY WIDENING
 100% - Areawide Capital Projects Fund – 331
o 88.53% Federal Funding
o 8.60% Grant Funding
o 2.87% City Funding

C07021 – DREAM HOMES PARK
 100% - Areawide Capital Projects Fund – 331
o Grant Funding

C08504 – EAST PALM CANYON BIKE LANE
 75% - Areawide Capital Projects Fund – 331
o Grant Funding
 25% - General Fund – 100
o City MOE Match

C08505 – CATHEDRAL CANYON BIKE LANE AND SIDEWALK
 75% - Areawide Capital Projects Fund – 331
o Grant Funding
 25% - General Fund – 100
o City MOE Match

C08508 – DATE PALM DRIVE EAST BIKE LANE AND SIDEWALK
 75% - Areawide Capital Projects Fund – 331
o Grant Funding
 25% - General Fund – 100
o City MOE Match

C08509 – LOS GATOS ROAD DRAINAGE AT DATE PALM DRIVE
 100% - Measure “A” Fund – 243

C08662 – LANDAU/MCCALLUM INTERSECTION
 100% - RMRA Fund – 248

C08726 – JEFFERSON/I-10 INTERCHANGE
 100% - Areawide Capital Projects Fund – 331
o Successor Redevelopment Funding

C08751 – HSIP 9B - VARNER/DATE PALM DRIVE SAFETY IMPROVEMENTS

 100% - Areawide Capital Projects Fund – 331
o Federal Funding

C08752 – HSIP 9A - TEN INTERSECTION IMPROVEMENTS
 100% - Areawide Capital Projects Fund – 331
o Federal Funding

CURRENT PROJECTS – DESCRIPTIONS AND FUNDING SOURCES

C08753 – HSIP 10 - CROSSWALK AT RAMON ROAD AND AVENIDA LA PALOMA  100% - Areawide Capital Projects Fund – 331
o Federal Funding
o State Funding

C08840 – DATE PALM SOUTH OF RAMON AND NORTH OF GERALD FORD  75% - Areawide Capital Projects Fund – 331
o State Funding
o ACBCI Funding
 25% - General Fund – 100
o City MOE Match

C08874 – EAST PALM CANYON WIDENING AND MUP
 Master Underground Plan Fund – 232
 Measure “A” Fund – 243
 General Fund – 100

C08899 – VISTA CHINO BRIDGE
 100% - Areawide Capital Projects Fund – 331
o Federal Funding

C08835 – VIA DE ANZA STREET REHAB II
 100% - Community Development Block Grant Fund – 251
o Federal Funding

C08841 – VIA DE ANZA STREET REHAB III
 100% - Community Development Block Grant Fund – 251
o Federal Funding

NEW PROJECTS – DESCRIPTIONS AND FUNDING SOURCES

C0XXX1 – LANDAU PUBLIC ALLEYWAY RECONSTRUCTION
 RMRA Fund – 248

C0XXX2 – WHITEWATER AREA BETWEEN 33RD AVE AND DINAH SHORE  General Fund – 100
 RMRA Fund – 248
 Community Development Block Grant Fund – 251

C0XXX3 – OCOTILLO SQUARE NEIGHBORHOOD STREETS DESIGN
 General Fund – 100
o City MOE Match

C0XXX4 – VICTORIA DRIVE REAS
 RMRA Fund – 248

C0XXX5 – ASSESSMENT DISTRICT 85-1 STREET IMPROVEMENTS
 General Fund – 100
o MOE Match
 RMRA Fund – 248
 Assessment District 85-1 Fund – 341

C0XXX6 – ASSESSMENT DISTRICT 86-5 STREET IMPROVEMENTS
 RMRA Fund – 248
 Assessment District 86-5 Fund – 344

C0XXX7 – EL TORO RD, VICTORIA RD AND NUEMA DR
 RMRA Fund – 248

C0XXX8 – DA VALL DRIVE PAVEMENT REHAB S/O RAMON
 Measure “A” Fund – 243

C0XXX9 – EAST PALM CANYON REAS, AND EAST PALM CANYON – PEREZ RD TO AUTO CENTER DR  Measure “A” Fund – 243
 General Fund – 100
o MOE Match

C0XXX10 – CYPRESS RD/SANTORO DR DRAIN IMPROVEMENT
 General Fund –100
o MOE Match

C0XX11 – VARNER ROAD, DATE PALM TO MOUNTAIN VIEW
 Areawide Capital Projects Fund – 331
o CVAG Funding
 General Fund – 100
o MOE Match

NEW PROJECTS – DESCRIPTIONS AND FUNDING SOURCES

C0XX12 – CATHEDRAL CANYON CHANNEL EAST MULTIMODAL PATH
 Developer Fees Fund – 235
 General Fund – 100
o MOE Match

C0XX13 – DATE PALM DRIVE, I-10 TO VARNER
 Areawide Capital Projects Fund – 331
o CVAG Funding
 General Fund – 100
o MOE Match

C0XX14 – PAPAYA – SUNNY LANE AREA REAS
 Measure “A” Fund – 243

C0XX15a – ASSESSMENT DISTRICT 88-3 STREET IMPROVEMENTS
 Assessment District 88-3 Fund – 347

C0XX15b – PANORAMA NEIGHBORHOOD REAS
 General Fund – 100
o MOE Match

C0XX16 – ASSESSMENT DISTRICT 2004-02 COVE CRACKS STREET IMPROVEMENTS  Assessment District 04-02 Fund – 354

C0XX17 – RIO VISTA BLOW SAND ASSESSMENT DISTRICT 96-1
 Solid Waste Fund – 246

C0XX18 – CATHEDRAL CANYON, PEREZ ROAD TO BRIDGE IMPROVEMENTS • General Fund – 100
o MOE Match

C0XX19 – DATE PALM DRIVE, EAST PALM CANYON TO GERALD FORD REAS  General Fund – 100
o MOE Match

C0XX20 – PEREZ ROAD REAS
 General Fund – 100
o MOE Match

C0XX21 – VARNER ROAD EAST OF BOB HOPE SLURRY
 General Fund – 100
o MOE Match

C0XX22 – OCOTILLO SQUARE NEIGHBORHOOD STREETS PHASE I
 Community Development Block Grant Fund – 251
o Federal Funding

NEW PROJECTS – DESCRIPTIONS AND FUNDING SOURCES

C0XX23 – OCOTILLO SQUARE NEIGHBORHOOD STREETS PHASE II
 Community Development Block Grant Fund – 251
o Federal Funding

C0XX24 – FUTURE CDBG NEIGHBORHOOD STREETS - TBD
 Community Development Block Grant Fund – 251
o Federal Funding

C0XX25 – CV LINK TRAFFIC SIGNAL – CATHEDRAL CANYON AT CANYON SHORES  Areawide Capital Projects Fund – 331
o CVAG Funding

C0XX26 – HSIP 11 PEDESTRIAN CROSSWALK/SIGNALS
 Areawide Capital Projects Fund – 331
o CVAG Funding
o Unspecified

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN – PROJECT DETAIL

FY 2023/2024 FY 2024/2025 FY 2025/2026 FY 2026/2027 FY 2027/2028 Project Title Project String Account Number
Remaining
Encumbrances
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget
Proposed
Budget

CURRENT PROJECTS
EDOM HILL TRUCK CLIMBING C01016-CIP-DESIGN- 234-100-150-156-8600-8601- 16,379 172,079 - - - - EDOM HILL TRUCK CLIMBING C01016-CIP-CONSTRUCT- 234-100-150-156-8800-8802- - - - 6,231,000 - - RAMON RD BRIDGE C02500-CIP--- 331-100-150-156-0000-0000- 1,286,491 - - - - - RAMON RD BRIDGE C02500-CIP-ACBCI-CONSTRUCT- 331-100-150-156-8800-8802- - 320,000 830,000 - - - RAMON RD BRIDGE C02500-CIP-CONSTRUCT-MATCH- 331-100-150-156-8800-8802- - 100,000 400,000 - - - DREAM HOMES PARK C07021-CIP-DESIGN-GRANTMGMT- 331-100-150-156-8600-8601- 75,205 - - - - - DREAM HOMES PARK C07021-CIP-DESIGN- 331-100-150-156-8600-8601- 409,607 - - - - - DREAM HOMES PARK C07021-CIP-CONSTRUCT-GRANT- 331-100-150-156-8800-8802- - 2,588,553 5,177,106 - - - EAST PALM CYN BIKE LN C08504-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 66,801 - - - - EAST PALM CYN BIKE LN C08504-CIP-CONSTRUCT-CVAG- 331-100-150-156-8800-8802- - 200,402 - - - - CATHEDRAL CYN BIKE LN & SIDEWALK C08505-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 286,026 71,507 - - - CATHEDRAL CYN BIKE LN & SIDEWALK C08505-CIP-CONSTRUCT-CVAG- 331-100-150-156-8800-8802- - 858,078 214,520 - - - DATE PALM DR E BIKE LN & SIDEWALK C08508-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 544,883 136,221 - - - DATE PALM DR E BIKE LN & SIDEWALK C08508-CIP-CONSTRUCT-CVAG- 331-100-150-156-8800-8802- - 1,634,649 408,662 - - - LOS GATOS RD - DATE PALM DRAINAGE IMPROVEMENT C08509-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- - 50,000 - - - - LOS GATOS RD - DATE PALM DRAINAGE IMPROVEMENT C08509-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 250,000 - - - - LANDAU/MCCALLUM INTERSECTION C08662-CIP-DESIGN-- 248-100-150-156-8600-8601- 38,381 - - - - - LANDAU/MCCALLUM INTERSECTION C08662-CIP-CONSTRUCT--RMRA 248-100-150-156-8800-8802- - 715,000 - - - - JEFFERSON/I-10 C08726-CIP--- 331-100-150-156-8800-8802- 179,317 179,317 - - - - HSIP 9B VARNER/DATE PALM SAFETY IMPROVEMENT C08751-CIP-DESIGN-- 331-100-150-156-8600-8601- 11,197 - - - - - HSIP 9B VARNER/DATE PALM SAFETY IMPROVEMENT C08751-CIP-CONSTRUCT- 331-100-150-156-8800-8802- - 895,200 - - - - HSIP 9A 10 INTERSECTION IMPROVEMENT C08752-CIP-CONSTRUCT- 331-100-150-156-8800-8802- - 1,070,500 700,000 - - - HSIP10 PEDESTRIAN RAMON AT AVENIDA LA PALOMA C08753-CIP-DESIGN-PROF SVCS- 331-100-150-156-8600-8601- 33,372 550,000 - - - - HSIP10 PEDESTRIAN RAMON AT AVENIDA LA PALOMA C08753-CIP-CONSTRUCT- 331-100-150-156-8800-8802- - 638,300 - - - - DATE PALM S/O RAMON N/O GERALD FORD C08840-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- 251,443 25,000 - - - - DATE PALM S/O RAMON N/O GERALD FORD C08840-CIP-STATE-CONSTRUCT- 331-100-150-156-8800-8802- - 70,000 - - - - DATE PALM S/O RAMON N/O GERALD FORD C08840-CIP-CONSTRUCT-ACBCI- 331-100-150-156-8800-8802- - 5,000,000 - - - - EAST PALM CYN WIDENING & MUP C08874-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- 18,808 - - - - - EAST PALM CYN WIDENING & MUP C08874-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - 59,773 - - - EAST PALM CYN WIDENING & MUP C08874-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - - 690,227 - - - EAST PALM CYN WIDENING & MUP C08874-CIP-DESIGN- 232-100-150-156-8600-8601- - 80,000 - - - - EAST PALM CYN WIDENING & MUP C08874-CIP-CONSTRUCT- 232-100-150-156-8800-8802- - - 750,000 - - - VISTA CHINO BRIDGE C08899-CIP-DESIGN-MATCH- 331-100-150-156-8600-8601- 27,572 - - - - - VISTA CHINO BRIDGE C08899-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - - - - - - VISTA CHINO BRIDGE C08899-CIP-CONSTRUCT-- 331-100-150-156-8800-8802- 167,310 - - - - 500,000 VIA DE ANZA STREET IMPROVEMENT II C08835-CIP-CDBG-CONSTRUCT- 251-100-150-156-8800-8802- - 348,719 - - - - VIA DE ANZA STREET IMPROVEMENT II C08835-CIP-CONSTRUCT-CVWD- 331-100-150-156-8800-8802- - 470,000 - - - - VIA DE ANZA STREET IMPROVEMENT III C08841-CIP-CDBG-CONSTRUCT- 251-100-150-156-8800-8802- - 455,000 - - - - TOTAL CURRENT PROJECTS 2,515,081 17,568,506 9,438,015 6,231,000 - 500,000 Capital Improvement Project (CIP) Plan - Project Detail

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN – PROJECT DETAIL

NEW PROJECTS
LANDAU PUBLIC ALLEYWAY RECONSTRUCTION C0XXX1-CIP-DESIGN-RMRA-SB1 248-100-150-156-8600-8601- - 70,000 - - - - LANDAU PUBLIC ALLEYWAY RECONSTRUCTION C0XXX1-CIP-CONSTRUCT-RMRA-SB1 248-100-150-156-8800-8802- - 830,000 - - - - WHITEWATER AREA ST IMPROVEMENT BETWEEN 33RD AVE
AND ORTEGA RD C0XXX2-CIP-CONSTRUCT-RMRA-SB1 248-100-150-156-8800-8802- - - 270,000 - - - WHITEWATER AREA ST IMPROVEMENT BETWEEN 33RD AVE
AND ORTEGA RD C0XXX2-CIP-CONSTRUCT-CDBG- 251-100-150-156-8800-8802- - - 480,000 - - -

WHITEWATER AREA ST IMPROVEMENT BETWEEN ORTEGA RD
AND DINAH SHORE DRIVE C0XXX2-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - - 750,000 OCOTILLO SQUARE NEIGHBORHOOD STREETS DESIGN C0XXX3-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - - 170,000 - - - VICTORIA DRIVE NEIGHBORHOOD REAS C0XXX4-CIP-CONSTRUCT-RMRA-SB1 248-100-150-156-8800-8802- - - - 485,000 - - AD 85-1, N/O BARISTO, S/O VEGA, E/O LANDAU, W/O AVE
LOS NINOS C0XXX5-CIP-CONSTRUCT-AD 341-100-150-156-8800-8802- - 258,085 - - - - AD 85-1, N/O BARISTO, S/O VEGA, E/O LANDAU, W/O AVE
LOS NINOS C0XXX5-CIP-CONSTRUCT-GEN FUND 100-100-150-156-8800-8802- - 60,000 - - - -

N/O BARISTO, S/O VEGA, E/O LANDAU, W/O AVE LOS NINOS
- STREET IMPROVEMENT C0XXX5-CIP-CONSTRUCT-RMRA-SB1 248-100-150-156-8800-8802- - - - 365,000 - - AD 86-5, N/O RAMON, S/O MCCALLUM, E/O DATE PALM,
W/O SANTORO STREET IMPROVEMENT C0XXX6-CIP-CONSTRUCT-AD 344-100-150-156-8800-8802- - 555,271 - - - -

N/O RAMON, S/O MCCALLUM, E/O DATE PALM, W/O
SANTORO - STREET IMPROVEMENT C0XXX6-CIP-CONSTRUCT-RMRA-SB1 248-100-150-156-8800-8802- - - - - 915,000 -

EL TORO RD, VICTOR RD, NUEMA DR FROM RAMON TO

BARISTO AND BARISTO RD FROM EAST END TO SAN ELJAY
AVE C0XXX7 -CIP-CONSTRUCT-RMRA-SB1 248-100-150-156-8800-8802- - - - - - 550,000 DA VALL PAVEMENT REHAB S/O RAMON C0XXX8-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- - 30,000 - - - - DA VALL PAVEMENT REHAB S/O RAMON C0XXX8-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 320,000 - - - - EAST PALM CYN - PEREZ RD TO AUTO CENTER DR C0XXX9-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 200,000 - - - - EAST PALM CYN REAS C0XXX9-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 350,000 - - - - CYPRESS RD/SANTORO DR DRAIN IMPROVEMENT C0XX10-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 80,000 - - - - VARNER RD PALM DRIVE TO DATE PALM DRIVE C0XX11-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - 375,000 375,000 - - - VARNER RD PALM DRIVE TO DATE PALM DRIVE C0XX11-CIP-DESIGN-CVAG- 331-100-150-156-8600-8601- - 1,125,000 1,125,000 - - - CATH CYN CHANNEL EAST MULTIMODAL PATH C0XX12-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - 220,000 - - - - CATH CYN CHANNEL EAST MULTIMODAL PATH C0XX12-CIP-DESIGN-AB1600- 235-100-150-156-8600-8601- - 80,000 - - - - DATE PALM, I-10 TO VARNER C0XX13-CIP-DESIGN-CVAG- 331-100-150-156-8600-8601- - 225,000 225,000 - - - DATE PALM, I-10 TO VARNER C0XX13-CIP-DESIGN-MATCH- 100-100-150-156-8600-8601- - 87,500 87,500 - - - DATE PALM, I-10 TO VARNER C0XX13-CIP-CONSTRUCT-CVAG- 331-100-150-156-8800-8802- - - - 1,056,220 704,146 - DATE PALM, I-10 TO VARNER C0XX13-CIP-CONSTRUCT-MATCH- 100-100-150-156-8800-8802- - - - 352,073 234,716 - DATE PALM, I-10 TO VARNER LONG CYN CROSSING C0XX13-CIP-CONSTRUCT-RCFCD- 331-100-150-156-8800-8802- - - - 1,966,500 - - PAPAYA - SUNNY LN AREA REAS C0XX14-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 150,000 - - - - AD 88-3, PANORAMA RD FROM AVENIDA LA VISTA TO VISTA
CHINO C0XX15-CIP-CONSTRUCT- 347-100-150-156-8800-8802- - 230,000 - - - - PANORAMA NEIGHBORHOOD REAS - STREETS TBD C0XX15-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - 720,000 - AD 2004-02 COVE CRACK REPAIRS C0XX16-CIP-CONSTRUCT- 354-100-150-156-8800-8802- - 400,000 - - - - RIO VISTA BLOW SAND RDWAY PRESERVATION PROJECT C0XX17-CIP-ENV-R&M- 246-900-910-911-8300-8302- - 50,000 - - - - CATHEDRAL CYN, PEREZ RD TO BRIDGE IMPROVEMENTS C0XX18-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - 970,000 - - DATE PALM, FROM E PALM CYN TO GERALD FORD REAS C0XX19-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - 90,000 - Capital Improvement Project (CIP) Plan - Project Detail

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN – PROJECT DETAIL

NEW PROJECTS
PEREZ RD REAS C0XX20-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - 425,000 - VARNER RD EAST OF BOB HOPE - RCTC - SLURRY C0XX21-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 15,000 - - - - OCOTILLO SQUARE NEIGHBORHOOD STREETS - PHASE I C0XX22-CIP-CONSTRUCT- 251-100-150-156-8800-8802- - - - 480,000 - - OCOTILLO SQUARE NEIGHBORHOOD STREETS - PHASE II C0XX23-CIP-CONSTRUCT- 251-100-150-156-8800-8802- - - - - 480,000 - FUTURE CDBG NEIGHBORHOOD STREETS -TBD C0XX24-CIP-CONSTRUCT - 251-100-150-156-8800-8802- - - - - - 480,000 CV LINK TRAFFIC SIGNAL - CATH CYN AT CYN SHORES C0XX25-CIP-CONSTRUCT - 331-100-150-156-8800-8802- - 400,000 - - - - HSIP 11A - PEDESTRIAN CROSSWALK UPGRADES (18
INTERSECTIONS) C0XX26, NOTICE OF AWARD 331-100-150-156-8800-8802- - 1,306,890 - - - - HSIP 11A - PEDESTRIAN CROSSWALK UPGRADES (18
INTERSECTIONS) C0XX26, CITY MATCH UNSPECIFIED 2 - 145,210 - - - - HSIP 11B - PEDESTRIAN SIGNALS (2 INTERSECTIONS)
C0XX26, GRANT APPLICATION SUBMITTED,
NOTICE OF AWARD 331-100-150-156-8800-8802- - 959,670 - - - - HSIP 11B - PEDESTRIAN SIGNALS (2 INTERSECTIONS) C0XX26, CITY MATCH UNSPECIFIED 2 - 106,660 - - - - HSIP 11C - SIGNAL HARDWARE (49 INTERSECTIONS)
C0XX26, GRANT APPLICATION SUBMITTED,
NOTICE OF AWARD 331-100-150-156-8800-8802- - 1,008,000 - - - - HSIP 11C - SIGNAL HARDWARE (49 INTERSECTIONS) C0XX26, CITY MATCH UNSPECIFIED 2 - 112,000 - - - - HSIP 11D - 30TH AVE AND SAN ELJAY AVE (SET-ASIDE)
C0XX26, GRANT APPLICATION SUBMITTED,
NOTICE OF AWARD 331-100-150-156-8800-8802- - 249,840 - - - - HSIP 11D - 30TH AVE AND SAN ELJAY AVE (SET-ASIDE) C0XX26, CITY MATCH UNSPECIFIED 2 - 27,760 - - - -
TOTAL NEW PROJECTS - 10,026,886 2,732,500 5,674,793 3,568,862 1,780,000 Capital Improvement Project (CIP) Plan - Project Detail

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN – PROJECT DETAIL

UNSPECIFIED PROJECTS
DA VALL/I-10 INTERCHANGE C01010-CIP--- UNSPECIFIED 1 44,512 - - - - - DA VALL/I-10 INTERCHANGE C01010-CIP-DESIGN-GEN FUND- UNSPECIFIED 1 13,705 - - - - - DA VALL/I-10 INTERCHANGE C01010-CIP-PSR-- UNSPECIFIED 1 - - - - - - VARNER FROM MOUNTAIN VIEW TO DATE PALM UNKNOWN SOURCE UNSPECIFIED 2a - - - - - - WILLOW HOLE CROSSING ON VARNER CVAG UNSPECIFIED 2b - 1,770,000 - - - - WILLOW HOLE CROSSING ON VARNER MATCH UNSPECIFIED 2b - 590,000 - - - - WILLOW HOLE CROSSING ON VARNER RCFCD UNSPECIFIED 2b - 790,000 - - - - WILLOW HOLE CROSSING ON VARNER * POTENTIAL FEMA FUNDING UNSPECIFIED 2b - - - - - - VARNER FROM DATE PALM TO MOUNTAIN VIEW UNKNOWN SOURCE UNSPECIFIED 2c - - - - - VARNER FROM DATE PALM TO BOB HOPE UNKNOWN SOURCE UNSPECIFIED 2d - - - - - EDOM HILL CROSSING CVAG UNSPECIFIED 3 - 1,882,500 - - - - EDOM HILL CROSSING MATCH UNSPECIFIED 3 - 627,500 - - - - EDOM HILL CROSSING RCFCD UNSPECIFIED 3 - 600,000 - - - - EDOM HILL CROSSING * POTENTIAL FEMA FUNDING UNSPECIFIED 3 - - - - - - TOTAL UNSPECIFIED PROJECTS 58,217 6,260,000 - - - - Capital Improvement Project (CIP) Plan - Project Detail

CAPITAL IMPROVEMENT PROJECT (CIP) PLAN – SUMMARY BY FUND

FUND FY 2023/2024 FY 2024/2025 FY 2025/202 6 FY 2026/2027 FY 2027/2028 FUND TOTAL 100 2,110,210$ 900,000 $ 1,322,073$ 1,469,716 $ 750,000 $ 6,551,999$ 232 80,000 750,000 - - - 830,000 234 172,079 - 6,231,000 - - 6,403,079 235 80,000 - - - - 80,000 243 1,000,000 690,227 - - - 1,690,227 246 50,000 - - - - 50,000 248 1,615,000 270,000 850,000 915,000 550,000 4,200,000 251 803,719 480,000 480,000 480,000 480,000 2,723,719 331 19,849,399 9,080,288 3,022,720 704,146 500,000 33,156,552 341 258,085 - - - - 258,085 344 555,271 - - - - 555,271 347 230,000 - - - - 230,000 354 400,000 - - - - 400,000 UNSPECIFIED 391,630 - - - - 391,630 TOTAL 27,595,392$ 12,170,515 $ 11,905,793 $ 3,568,862 $ 2,280,000 $ 57,520,562 $ Note: Fund totals are for current and new CIP projects only Capital Improvement Project (CIP) Plan - Summary By Fund

PARKS IMPROVEMENT PROJECT (PIP) PLAN

 Parks Improvement Project (PIP) Plan – Descriptions

 Parks Improvement Project (PIP) Plan – Project Detail

PARKS IMPROVEMENT PROJECT (PIP) PLAN - DESCRIPTIONS

The City’s Parks Improvement Project (PIP) Plan is submitted to the City Council for review. As a result of the City Council Goal Planning Session, these projects have been prioritized.

 City Council Goal B: Community Investment
o Support Parks and Community Events Commission priorities for improvements to our Parks facilities.
o B-3 Develop a wilderness trail plan
o B-7 Maximize the use of existing resources to in clude underutilized parks and the library to support goals with the budget we have
o B-9 Improve pedestrian access to parks through t he use of crosswalks and sidewalk improvements

The following park improvement projects are categorized into two sections:

 Americans with Disab ilities (ADA) projects
 Park Upgrade projects to include splash pads and sp orts fields within the City of Cathedral City.

The Park Improvement Project (PIP) Plan detail for approved projects are included on the pages following the Project Descriptions.

PARKS IMPROVEMENT PROJECT (PIP) PLAN - DESCRIPTIONS

CENTURY PARK
• Repair and renew walking path, add crosswalk and ADA ramps in Century Park. Upgrade the baseball field, install new water splash pad, and enhance security features.

DENNIS KEAT SOCCER PARK
• Install crosswalk, ADA ramps and parking lot at the Dennis Keat Soccer Park. Renovate and repair pedestrian lighting for fitness walking path.

DOWNTOWN DOG PARK
• Build a park which has both large and small dog sections, a parking lot, restrooms, and four pickleball courts.

OCOTILLO PARK
 Install crosswalk and ADA ramps in Ocotillo Pa rk. Install outfield fenc e for baseball field and upgrade mechanics of splash pad to recycle the water.

PANORAMA PARK
 Install crosswalk and ADA ramps in Panorama Park. Install lighting for basketball court and baseball field, enhance security features and upgrade splash pad area.

TOWN SQUARE FOUNTAIN OF LIFE
• Install a new splash pad for recreation as the Fountain of Life art installation is no longer utilized as for recreation.

PARKS IMPROVEMENT PROJECT (PIP) PLAN – PROJECT DETAIL

ADA PROJECTS
CENTURY PARK
612‐500‐510‐511‐8800‐8802‐ 100,000 ‐ ‐ ‐ ‐ DENNIS KEAT SOCCER PARK
612‐500‐510‐511‐8800‐8802‐ 50,000 ‐ ‐ ‐ ‐ 612‐500‐510‐511‐8800‐8802‐ 50,000 ‐ ‐ ‐ ‐

VARIOUS
612‐500‐510‐511‐8800‐8802‐ 100,000           ‐                     ‐                     ‐                     ‐ 612‐500‐510‐511‐8800‐8802‐‐                     100,000           ‐                     ‐                     ‐ 612‐500‐510‐511‐8800‐8802‐‐                     ‐                     100,000           ‐                     ‐ 612‐500‐510‐511‐8800‐8802‐‐                     ‐                     ‐                     100,000           ‐ PARK UPGRADE PROJECTS
CENTURY PARK
UNSPECIFIED FUNDING SOURCE ‐                    ‐                     200,000           ‐                     ‐ 100‐500‐510‐511‐8800‐8802‐‐                     200,000           ‐                     ‐                     ‐ 246‐900‐910‐911‐8800‐8802‐‐                     100,000           ‐                     ‐                     ‐ UNSPECIFIED FUNDING SOURCE ‐                    ‐                     110,000           ‐                     ‐ 100‐500‐510‐511‐8300‐8302‐ 40,000              ‐                     ‐                     ‐                     ‐ 100‐500‐510‐511‐8300‐8302‐ 50,000              ‐                     ‐                     ‐                     ‐ DOWNTOWN DOG PARK
100‐500‐510‐511‐8800‐8802‐‐                     250,000           500,000           ‐                     ‐ 235‐500‐510‐511‐8800‐8802‐‐                     500,000           ‐                     ‐                     ‐ GRANT FUNDING ‐                    750,000           500,000           ‐                     ‐ DENNIS KEAT SOCCER PARK
235‐500‐510‐511‐8800‐8802‐‐                     300,000           ‐                     ‐                     ‐ OCOTILLO PARK
100‐500‐510‐511‐8300‐8302‐ 50,000              ‐                     ‐                     ‐                     ‐ UNSPECIFIED FUNDING SOURCE ‐                    250,000           ‐                     ‐ PANORAMA PARK
100‐500‐510‐511‐8300‐8302‐‐                     110,000           ‐                     ‐                     ‐ UNSPECIFIED FUNDING SOURCE ‐                    ‐                     250,000           ‐                     ‐ 100‐500‐510‐511‐8300‐8302‐ 40,000              ‐                     ‐                     ‐                     ‐ UNSPECIFIED FUNDING SOURCE ‐                    ‐                     ‐                     250,000           ‐ TOWN SQUARE WATER FEATURE
246‐900‐910‐911‐8800‐8802‐ 100,000           ‐                     ‐                     ‐                     ‐ 100‐500‐510‐511‐8800‐8802‐ 200,000           ‐                     ‐                     ‐                     ‐

VARIOUS
100‐500‐510‐511‐8300‐8302‐‐ 30,000 ‐ ‐ ‐ 100‐500‐510‐511‐8300‐8302‐‐ ‐ 30,000 ‐ ‐ 100‐500‐510‐511‐8300‐8302‐‐ ‐ ‐ 30,000 ‐ 100‐500‐510‐511‐8300‐8302‐‐ ‐ ‐ ‐ 30,000 TOTALS 780,000 2,340,000 1,940,000 380,000 30,000

PARKS IMPROVEMENT PROJECT (PIP) PLAN
NEW WATER/SPLASH PLAY AREA
SECURITY DOORS FOR RESTROOMS (MEN/WOMEN)
LIGHTING FOR PARKING LOT AREA
FY 2023/2024
Proposed
Budget
FY 2024/2025
Proposed
Budget
FY 2025/2026
Unspecified
Funding
FY 2026/2027
Uns pecified
Funding
LIGHTING FOR BASKETBALL COURT
ADA CONCRETE PATH OF TRAVEL IMPROVEMENTS
ADA CONCRETE PATH OF TRAVEL IMPROVEMENTS
FY 2027/2028
Unspecified
Funding
DENNIS KEAT SOCCER PARK‐IMPROVEMENTS WITHIN RESTROOMS AT PARKS NEW WATER/SPLASH PLAY AREA
PANORAMA PARK‐IMPROVEMENTS WITHIN RESTROOMS AT PARKS
CENTURY PARK‐IMPROVEMENTS WITHIN RESTROOMS AT PARKS
OUTFIELD FENCE FOR BASEBALL FIELD
DOWNTOWN DOG PARK
DOWNTOWN DOG PARK
OCOTILLO PARK‐IMPROVEMENTS WITHIN RESTROOMS AT PARKS
NEW WATER/SPLASH PLAY AREA
PEDESTRIAN LIGHTING FOR FITNESS WALKING PATH (30TH, SANTORO AND TORTUGA) UPGRADE WATER/SPLASH PLAY AREA
LOW LEVEL LIGHTING FOR BASEBALL FIELD
RECYCLE WATER SYSTEM FOR WATER/SPLASH AREA
ADA ASPHALT (PARKING LOT) PATH OF TRAVEL IMPROVEMENTS
PANORAMA PARK‐ADD CROSSWALKS AND ADA RAMPS TO VARIOUS LOCATIONS AT PARKS CENTURY PARK‐ADD CROSSWALKS AND ADA RAMPS TO VARIOUS LOCATIONS AT PARKS NEW WATER/SPLASH PLAY AREA
LIGHTING FOR BASKETBALL COURT
OCOTILLO PARK‐ADD CROSSWALKS AND ADA RAMPS TO VARIOUS LOCATIONS AT PARKS DOWNTOWN DOG PARK PARTICIPATION FUNDING (STATE GRANT)
SECURITY DOORS FOR RESTROOMS (MEN/WOMEN)
DUGOUT, BACKSTOP, BLEACHERS AND DIAMOND FOR BASEBALL FIELD DENNIS KEAT SOCCER PARK‐ADD CROSSWALKS AND ADA RAMPS TO VARIOUS LOCATIONS AT PARKS

PARKS IMPROVEMENT PROJECT (PIP) PLAN – SUMMARY BY FUND

FUND FY 2023/2024 FY 2024/2025 FY 2025/20 26 FY 2026/2027 FY 2027/2028 FUND TOTAL 100 380,000 $ 590,000 $ 530,000 $ 30,000 $ 30,000 $ 1,560,000$ 235 - 800,000 - - - 800,000 246 100,000 100,000 - - - 200,000 612 300,000 100,000 100,000 100,000 - 600,000 GRANT FUNDING - 750,000 500,000 - - 1,250,000 UNSPECIFIED - - 810,000 250,000 - 1,060,000 TOTAL 780,000$ 2,340,000$ 1,940,000 $ 380,000 $ 30,000 $ 5,470,000$ Parks Improvement Project (PIP) Plan - Summary By Fund

SUPPLEMENTAL INFORMATION

 Community History and Profile

 Financial Policies

 Debt Administration

 Legal Debt Margin

COMMUNITY HISTORY AND PROFILE

HISTORY
The Cahuilla Indians, the original inhabitants of the Cathedral City area and the area now known as the Coachella Valley, have lived throughout the area for over two th ousand years. Members of the Shoshone tribe, the Cahuilla Indians were industrious farmers, hunting local wildlife like deer and sheep when necessary to fulfill tribal needs. In 1876, the Agua Caliente Band, descendants of the Cahuilla tribe, establishe d a 52,000-acre reservation, which encompasses 28% of the Cathedral City area.

The first Spaniards were thought to appear in the area in 1772, with the first settlers planting roots in approximately 1821. In 1850, Colonel Henry Washingt on of the U.S. Army Corps of Engineers discovered the area’s canyons resembled the interior of a grand cathedral and he named this canyon of majestic architecture Cathedral Canyon.

In 1925, developers had the same impression, naming the area’s first subdivision Cathedral City.

PROFILE
The City of Cathedral City, incorporated in 1981, is a bus iness and resort community located in the heart of the Coachella Valley in eastern Riverside County, located approximately 110 miles east of Los Angeles and 125 miles northeast of San Diego. Bordered by Palm Springs to t he west and Rancho Mirage to the east, it is the second largest city in the Valley, with a permanent population of more than 51,000. With the annexation of land north of the city completed in 2014, the City currently occupies a land area of approximately 23 square miles at an elevation of 325 feet above sea level and boasts an ideal climate of 350 sunny days a year, clean air, scenic beauty and unlimited leisure activities, housing options and business opportunities. In February 2011, US News & World Report named the City of Cathedral City as one of the “10 Bargain Retirement Spots in America”.

From the original inhabitants, the Agua Caliente Band of Cahuilla Indians, Cathedral City has become a home of diversity in ethnicity, income, and lifestyle. White-collar and blue-collar workers, professionals and retirees are all part of a population working and living together in a communi ty striving for an enjoyable, prosperous, and healthy lifestyle.

The City transitioned from a general law city to a c harter city operating under the council-manager form of government. With the November 2018 elections, the governing body consists of five Council members with a rotating mayor each year. In addition, the 2018 elections brought districting to the City wi th five sections (wards) comprised of equivalent residential populations. The City Council is elected on a nonpartisan basis with Council members serving four-year staggered terms – three Council members elected in one two-year cycle, e.g., 2022, for Districts 3, 4 and 5. Alternately, two Council members elected in the next two-year cycle, e.g., 2024, for Districts 1 and 2. Among other things, the City Council is responsible for passing ordinances, adopting the budget, appointing committees, and hiring both the City Manager and City Attorney. The City Manager is responsible for carrying out the policies, resolutions, and ordinances of the City Council, overseeing the day-to-day operations of the City, and appointing the various department heads.

COMMUNITY HISTORY AND PROFILE

The city’s centerpiece, the 70-acre Downtown Core and
adjacent Pickfair Promenade, has become a dining, and
entertainment destination for Cathedral City and neighboring Coachella Valley residents and visitors. This area expanded in recent years with the addition of the Cathedral City Community Amphitheater and the Agua Caliente Casino. In addition, there is a 14-plex movie theatre at the east end of Avenida Lalo Guerrero and the Coachella Valley Repertory (CVRep) 208-seat playhouse (live theatre) at the west end. In addition to the theaters and restaurants, the new Cathedral City Community Amphitheater is host to various weekend events throughout the season. The City has four signature events: Hot Air Balloon Festival, SnowFest, Taste of Jalisco, and Lesbian, Gay, Bisexual and Transgender (LGBT) Days which can also be hosted on the Festival Lawn and Town Square directly in front of City Hall.

For those whose tastes are on the artistic side, Cathedral City is Where Art Lives. The city has a growing collection of public art on display in various parks and medians throughout the city. Our flourishing art collection is made possible through public art funds and private donations collected through commercial development fees placed into the public arts fund and cannot be used for any other purpose. As a result, no City General Fund dollars are used for public arts.

Much of the art can be viewed if one strolls around the Civic Center complex and Town Square. Various
photographs and paintings are on display in the Civic
Center offices. More than 20 sculptures are placed
throughout the City and Town Square, including the
centerpiece – Fountain of Life, a uniquely designed,
award-winning stone sculpture in the Downtown’s Town Square. Bronze statues of film star George Montgomery and musicians Budd y Rogers and Lalo Guerrero are also located in our Town Square. There are nine (9) different steel surfaced sculptures by Simi Dabah located throughout the City. These sculptures have been left in natural unfinished state and allowed to rust to a warm patina.

The city boasts numerous attractions for visitors and resid ents alike. Activities vary from bowling at Palm Springs Lanes to playing baseball/softball at replica baseball parks located in Big League Dreams to walking the fitness track at Dennis Keat Soccer Park; from playing a round of miniature golf and riding go carts at Boomers Family Fun Park to playing a round of regular golf at one of the city’s three public golf courses. There is something for everyone in Cathedral City.

COMMUNITY HISTORY AND PROFILE

CITY INFORMATION
Date Incorporated: November 16, 1981
Form of Government: Council – Manager
Population (calendar year): 2019 – 53,580
2020 – 53,937
2021 – 51,840
Unemployment Rate (February 2023): 3.2%
Per Capita Personal Income (2021 calendar year): $29,766 Principal Employers (2022): Desert Princess Homeowners
Doubletree Golf Resort
Net Taxable Assessed Property Value (2022): 2020 - $4,784,372,742 2021 - $5,062,361,987
2022 - $5,348,739,839
Principal Property Taxpayers (2022): MHC Date Palm LLC
(based on taxable assessed value) Welk Park North
MHH Cathedral City Holdings LLC

CC RP LLC
Police Stations (2022): 1
Fire Stations (2022): 3
Parks (2022): 10
Libraries (2022): 1
Miles of City Streets (2022): 161

FINANCIAL POLICIES

INVESTMENT POLICY
It is the policy of the City of Cathedr al City to invest public funds in a manner which will provide the maximum security with best investment return, while meeting the da ily cash flow demands of the City and conforming to all state and local statutes governing the investment of public funds.

In order of priority, the primary objectives of the City’s investment activities shall be:

1. Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a manner seeking to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate credit risk (the risk of loss due to failure of the financial institution, broker/dealer default, or erosion of market value) and interest rate risk (the risk the market value of securities in the portfolio will fall due to changes in general interest rates). To attain this objective, the City will diversify its investments by investing funds among a variety of securities offering independent returns and financial institutions.

2. Liquidity is the second most important objective of the investment program. The investment portfolio shall remain sufficiently liquid to enable the City to m eet all operating and capital requirements that may be reasonably anticipated. Prior to investing City funds, the City Treasurer shall meet with Financial Services Department staff to understand the City’s project ed cash needs for day-to-day operations and ongoing capital improvement projects. Using this information, the City Treasurer can then determine the appropriate length of time for the investment.

3. Yield or rate of return shall be designed with the objecti ve of attaining a market rate of return throughout budgetary and economic cycles considering the investment risk constraints and liquidity needs. Market rate of return is defined as the average return on the one-year U.S. Treasury Bill. Whenever possible, and in a manner consistent with the more important objectives of safety of principal and liquidity, a yield higher than the market rate of return shall be sought.

The standard of care to be applied shall be the “prudent person,” which states:

Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for invest ment, considering the probable safety of their capital as well as the probable income to be derived.

Officers and employees acting in accordance with the in vestment policy and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments.

Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the in vestment program, or that could impair their ability to make impartial decisions.

Authority to manage the investment program is granted to the Treasurer who shall be responsible for the investment of all funds. In his/her absence, the Financial Services Director, and/or Director of Finance, and City Manager, in that order, are authorized to act on his/her behalf. These responsibilities shall include the authority to open accounts with banks, brokers, and dealers, and to establish safekeeping accounts or other arrangements for the custody of securities and to execute such documents as may be necessary. Prior to any of the above activities being finalized, written concurrence by two of the above individuals shall be obtained.

FINANCIAL POLICIES

Responsibility for the operation of the investment program is delegated to the Financial Services Director and/or Director of Finance, who shall carry out established written procedures and inte rnal controls consistent with this investment policy. Transactions shall be complete, valid, authorized and properly recorded.

All securities owned by the City shall be held in a safekeep ing account with the financial institution in the name of the City, and under City control at all times. All trades, wh ere applicable, shall be executed by delivery to the City, including those purchased for the City by financial adv isers, consultants, or m anagers by book entry, physical delivery, or by third-party custodial agreement. All security transactions shall be evidenced by safekeeping receipts.

Sections 16429.1, 53601, 53601.1, 53601.7, 53635, and 53638 of the Government Code of the State of California set forth the investment vehicles available to local ag encies as summarized in the following paragraphs. Section 53601, as now amended, provides that unless Section 53601 specifies a limitation on an investment’s maturity, no investments with maturities exceeding five years shall be made unless otherwise directed by the City’s Council members.

 State Treasurer's Local Agency Investment Fund (LAIF) – As authorized in Government Code Section 16429.1 and by LAIF procedures, local government agenci es are authorized to invest a maximum of $75 million (each regular account) in this investment pr ogram administered by the California State Treasurer.

Bond proceeds accounts have no deposit restrictions.

 Government Agency Issues - As authorized in Government Code Sections 53601(a) through (f), this category includes a wide variety of government securities which include the following:

• Local government bonds or other indebtedness.
• State bonds or other indebtedness.
• U. S. Treasury notes or othe r indebtedness secured by the full faith and credit of the federal government.
• Other federal agency securities including but not limited to issues by the Government National Mortgage Association, Federal National Mortgage Association, and the Federal Home Loan Mortgage Corporation.
• State of California obligations such as Califor nia Treasury Notes or General Obligation Bonds.

Investment may be made up to 80 percent of the portfolio; however, the total amount may not be committed to any one agency.

 Bankers' Acceptances – As authorized in Government Code Section 53601(f), 40 percent of the City’s portfolio may be invested in bankers' acceptances; however, no more than 30 percent of the portfolio may be invested in bankers' acceptances with any one comme rcial bank. Additionally, the maturity period may not exceed 180 days.

 Commercial Paper – As authorized in Government Code Sect ion 53601(g), 25 percent of the City’s portfolio may be invested in commercial paper of the highe st rating (A-1 or P-1) as rated by Moody's or Standard and Poor's, with maturities not to exceed 270 days. Local agencies may purchase no more than 10 percent of the outstanding commercial paper of any single issuer. There are other qualifications regarding investments in commercial paper based on the financial strength of the corporation and the size of the investment.

FINANCIAL POLICIES

 Negotiable Certificates of Deposit – As authorized in Government Code Section 53601(i), no more than 30 percent of the agency’s money may be invested in negotiable certificates of deposit issued by a nationally or state-chartered bank, a savings association, or a federal association (as defined by Section 5102 of the Financial Code), a state or federal credit union, or by a state-licensed branch of a foreign bank.

All purchases must be fully insured by the FDIC or fully collateralized.

 Medium-term notes (MTNs) – As authorized in Government Code Section 53601(k), medium-term notes are defined as all corporate and deposi tory institution debt securities with a maximum remaining maturity of five years or less, issued by corporations orga nized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States.

Notes eligible for investment under this subdivision shall be rated “A” or better by a nationally recognized ratings service. Purchases of medium-term notes sha ll not include other instruments authorized by this section and may not exceed 30 percent of the agency’ s money that may be invested pursuant to this section; however, no more than 5 percent in any one issue or issuer.

 Money Market Mutual Funds – As authorized in Government Code Section 53601(l)(2), shares of beneficial interest issued by diversified managemen t companies that are money market mutual funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940. The company shall have met either of the following criteria: (a) attained the highest ranking or the highest letter and numerical rating provided by not less than two nationally recognized statistical rating organizations; or (b) retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience managing money market mutual funds with assets under management in excess of five hundred million dollars ($500,000,000).

The purchase price of shares of beneficial interest purchased pursuant to this subdivision shall not include any commission the companies may charge and shall not exceed 20 percent of the agency’s money that may be invested pursuant to this section. However, no more than 10 percent of the agency's funds may be invested in shares of beneficial interest of any one mutual fund.

A derivative is defined as a financial instrument created from or whose value depends on the value of one or more underlying assets or indexes of asset values. No investment shall be made in collateralized mortgage obligations (CMO’s), interest-only (IO’s) and principal-only (PO’s) forwards, futures, currency and interest rate swaps, options, and caps/floor/collars. Neither shall any investment be ma de in reverse repurchase agreements as outlined in Government Code 53601(j).

With the objectives of this policy, diversification of the portfolio will be made at all times in such a manner to avoid incurring unreasonable risks. No investment shall be made in a security prohibited by this policy or by Government Code 53601.6. Liquidity shall be maintained in such a m anner that no less than 20 percent of the portfolio shall have a term of one year or less.

At the time of each investment, either by renewal or initial purchase, an analysis shall be made of the entire portfolio to ensure the limit for that type of investment shall not be exceeded.

Assets held by fiscal agents are held pursuant to formal agreements such as the requirements of a bond issue or an agreement between the City and another government agency or other entity. The investment of assets held by fiscal agents shall occur pursuant to these formal requirements as permitted by Section 53601(m) of the California Government Code. However, the investment of such assets is subject to the laws established by the State of California pertaining to investments by local agencies as well as the City’s primary investment objectives.

Investment decisions regarding these assets are made by the participants pursuant to the deferred compensation plans made available to the City and are not considered a part of this investment policy.

FINANCIAL POLICIES

Under provisions of the California Government Code Section 53646, there shall be a report at least quarterly made to the City Council and City Manager reporting the status of all investments. Per subdivision (d), the legislative body of a local agency may elect to require the report specified in subdivision (b) to be made on a monthly basis instead of quarterly. The City’s Municipal Code requires the City Treasurer to make a monthly report to the City Council of all investments made pursuant to the authority delegated in this chapter. (Municipal Code 3.08.050 – Ord. 2 § 1 (part), 1981)

These reports shall show for all securities:
 type of investment
 issuer or institution
 date of maturity
 amount of deposit
 rate of interest
 current market value
 accrued interest due
 current broker/dealers and par amount invested through their company as a percentage of the total portfolio

In addition to the items required by Section 53646 of the California Government Code, the following items should be included on the monthly reports to ensure compliance with this investment policy and Governmental Accounting Standards Board (GASB) Statement No. 40, Deposit and Investment Risk Disclosures:

 investment rating at time of purchase (Moody’s / Standard & Poor’s)  investment rating as of June 30 of each fiscal year (Moody’s / Standard & Poor’s)

Investments held by a fiscal agent and agents for any deferred compensation funds shall be reported based on the most recent published reports received by the City at the time the report is made to the City Council.

The City shall transact investment business only with banks, savings and loans, and registered securities dealers.

All financial institutions and broker/dealers who desire to become bidders for investment transactions must supply the City with the following:

 audited financial statements
 proof of National Association of Security Dealers' certification  trading resolution
 proof of California registration
 certification of having read the City of Cathedral City’s investment policy  résumé of employees wh o will be engaged in transactions with the City  Community Reinvestment Act (“CRA”) Rating of Satisfactory or above.

A periodic review of the financial condition and registrati ons of qualified bidders shall be conducted. An annual certification of having read the City’s investment policy shall be required by all brokers/dealers.

The Treasurer shall review on a quarterly basis the LAIF report regarding its investments and the market value thereof and obtain and review the State Treasurer’s inve stment policy and annual audited financial report as it pertains to LAIF.

This investment policy shall be reviewed at least annually by the City Council and City Manager or in accordance with California Government Code Section 53646 requirements.

FINANCIAL POLICIES

FUND BALANCE POLICY
The purpose of this policy is to establish a key element of the financial stability of the City by setting guidelines for fund balance. Unassigned fund balance is an important measure of economic st ability. It is essential the City maintain adequate levels of unassigned fund balance to mi tigate financial risk that can occur from unforeseen revenue fluctuations, unanticipated expenditures, and similar circumstances. The fund balance also provides cash flow liquidity for the City’s general operations.

Classification of Fund Balances
A fund’s equity - commonly referred to as ‘fund balance’ - is generally the difference between its assets and its liabilities. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, fund balance will be displayed in the following classifications depicting the relative strength of the spending constraints placed on the purposes for which resources can be used:

• Non‐spendable fund balance – amounts that will never convert to cash (such as prepaid items), amounts that will not convert to cash soon en ough to affect the current period (such as assets held for resale), or are required to be maintained intact (such as the corpus of an endowment fund). • Restricted fund balance – amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government) through constitutional provisions or by enabling legislation. • Committed fund balance – amounts constrained to specific purposes by the government itself. This requires a formal action of the government’s highest level of decision-making authority. Commitments may be changed or lifted only by the government taking t he same formal action that imposed the constraint originally.
• Assigned fund balance – amounts intended to be used by the government for specific purposes. Intent can be expressed by the governing body or by an official or body to whom the governing body delegates the authority. In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed. At a minimum, this indicates resources in other governmental funds are intended to be used for the purpose of that fund.
 Unassigned fund balance – is the residual classification of the General Fund and includes all amounts not contained in other classifications. Unassigned amounts are technically available for any purpose.

Since there are practical and/or legal limitations on the use of non-spendable or restricted fund balances, they are not subject to the fund balance policies. The fund balance pol icies are relevant to the unrestricted fund balances, which include committed, assigned and unassigned fund balances.

Authorization and Action to Commit Fund Balance
The City Council is the government’s highest level of decision-making authority and the formal action required to establish, modify, or rescind a fund balance commitment is a resolution approved by the Council at a City Council meeting. The resolution must either be approved or rescinded, as applicable, prior to the last day of the fiscal year for which the commitment is made. The amount subject to the constraint may be determined in the subsequent period.

Authorization and Action to Assign Fund Balance
The City Council may assign fund balance to a specific purpose in relation to this fund balance policy. By resolution, the Council has also authorized the City Manager and/or Financial Services Director to assign fund balance.

Assignments of fund balance by the City Manager and/or Financial Services Director do not require formal action by the City Council; however, each assignment must be appr oved by either of the authorized officials before the item can be presented in the financial statements.

FINANCIAL POLICIES

Of the available fund balance, the City strives to assign a minimum of 33% of budgeted expenditures and transfers out, with a target of 50% by fiscal year 2020, for the following purposes: (1) cash flow reserves (50%); (2) economic uncertainties (40%); and (3) budget-related reserves ( 10%). These assignments are to alleviate significant unanticipated budget shortfalls and to ensure the orderly provisions of services to citizens.

Should the assignments noted above fall below the goal or have a deficiency; the City will seek to reduce expenditures prior to increasing revenues to replenish fund balance within a reasonable timeframe. The City will try to avoid using fund balances for recurring operational expenditures.

Additional assignments may be made at the discretion of City Council or their authorized designees.

Unassigned Fund Balance
To the extent the unassigned fund balance is positive, t he City may draw upon the fund balance to provide cash financing for capital projects or other one-time purchas es. Should economic projections and prudent measures warrant, City Council may also approve the systematic reduction of any excess fund balance as a tactic to prevent tax increases.

Order of Expenditure of Funds
When multiple categories of fund balance are available for expenditure (for example, a construction project is being funded partly by a grant, funds set aside by the City Council, and unassigned fund balance), the City will start with the most restricted category - spending those funds first - before moving down to the next category with available funds.

FINANCIAL POLICIES

PROCUREMENT POLICY
The City of Cathedral City’s procurement policy establishes efficient procedures for the purchase of supplies and equipment at the lowest possible cost commensurate with quality needed, to exercise positive financial control over purchases, to clearly define authority for the purchasing function and to assure the quality of purchases.

The complete procurement policy is included in the City’s Municipal Code, Title 3 (Revenue and Finance), Chapter

3.12 (Purchases). Topics covered by the policy include:

ARTICLE 1 – GENERAL

3.12.010 Purpose.

3.12.020 Scope.

3.12.030 Council Contract Policies Adopted by Resolution.

3.12.040 Centralized Purchasing.

3.12.050 Purchasing Agent.

3.12.060 Exemptions from Centralized Purchasing.

3.12.070 Purchasing Orders.

3.12.080 Open (Standing) Purchase Orders.

3.12.090 Contract Types.

ARTICLE 2 – PURCHASING OF GOODS AND SERVICES

3.12.100 Bidding.

3.12.110 Local Vendor Preference.

3.12.120 Formal (sealed) bid procedure.

3.12.130 Tie Formal Bonds.

3.12.140 No Formal Bids.

3.12.150 Open Market or Informal Bid Procedure.

3.12.160 Exceptions to Competitive Bidding Requirement.

3.12.170 Regulations Regarding Selection of Contract Services.

3.12.180 Best Value Criteria.

ARTICLE 3 – FEDERAL REQUIREMENTS

3.12.190 Regulations for the Procurement of Property or Services Stemming from Federal Aid

ARTICLE 4 – PUBLIC WORKS CONTRACTS

3.12.200 Public Works Contracts.

ARTICLE 5 – DESIGN BUILD CONTRACT PROCUREMENT

3.12.210 Design-Build Contract Procurement Procedures.

ARTICLE 6 – DISPOSITION of SURPLUS PROPERTY

3.12.220 Surplus Supplies and Equipment.

3.12.230 Surplus Supplies – Trade-ins.

3.12.240 Surplus Supplies—Sale.

FINANCIAL POLICIES

FIXED ASSET POLICY
The City of Cathedral City's fixed asset policy stems from two major objectives:

1. Accounting and Financial Reporting - To accurately account for and report fixed assets in financial reports issued to external reporting agencies, granting agencies and the public.

2. Safeguarding - The City has a fiduciary resp onsibility to establish systems and procedures to protect its (fixed) assets from loss or theft.

In meeting the two objectives noted above, the City has established a Capitalization Policy (below) and an Inventory Control Policy (see Policy 30100), providing specific guida nce to determine which fixed assets are subject to separate accounting and reporting (i.e., capitalization) and safeguarding, respectively.

The Financial Services Department is responsible for, and has established, systems and procedures through which both objectives are met. These systems and procedures are used to identify, process, control, track, and report City fixed assets.

Governmental Accounting Standards Board (GASB) St atement 51, Accounting and Financial Reporting for Intangible Assets, became effective beginning July 1, 2009 (FY 2010). To address this, the City has established an Intangible Assets Policy, which is included later in this section.

Capitalization Policy (Accounting and Financial Reporting) Assets meeting the following criteria will be capitalized:

 The asset is used in the City’s operations.
 Life expectancy is greater than one year.
 The asset has a minimum value as follows:

Vehicles, machinery, and equipment $5,000
Land and land improvements $10,000
Infrastructure $50,000
Buildings $50,000
Structures $50,000
Intangibles $50,000

This capitalization threshold is applied to individual units of fixed assets. For example, ten desks purchased through a single purchase order, each costing $1,000, will not qualif y for capitalization even though the total ($10,000) exceeds the threshold of $5,000.

For purposes of capitalization, the threshold will gener ally not be applied to components of fixed assets. For example, a keyboard, monitor and central processing unit purchased as components of a computer system will not be evaluated individually against the capitalization threshold. The entire computer system will be treated as a single fixed asset.

FINANCIAL POLICIES

Capital asset additions will be recorded as assets when purchased. Additions and deletions of capital assets will be recorded at least on an annual basis. Asset additions and deletions will be verified with the source documents.

All costs associated with Capital Improvement Projects (CIP) Plan approved by City Council during the budget cycle will accumulate as construction-in-progress. At the end of the fiscal year, costs of completed projects, as accepted by City Council, will be transferred to the appropriate asset account as of the last day of the fiscal year. Depreciation will commence at the beginning of the next fiscal year.

The City will maintain a listing of all assets meeting the capitalization policy. Assets will be separated into the following classifications:

A. Vehicles, machinery, and equipment
B. Land and land improvements
C. Infrastructure

1. Bridges

2. Streets

3. Curbs and gutters

4. Access ramps

5. Bus turnouts

6. Sidewalks

7. Traffic signals

8. Streetlights

9. Storm drains

10. Retention basins

11. Sewer lines

12. Water lines

13. Utility lines

14. Urban landscaping
a. Irrigation
b. Lighting
c. Outdoor furniture
d. Trees
D. Buildings
E. Structures

Capital assets additions will be recorded in the year assets are purchased. Additions and deletions of capital assets will be recorded at least on an annual basis. Asset additions and deletions will be verified with the source documents.

All costs associates with capital improvement projects approved by City Council during the budget cycle will accumulate as construction in progress. At the end of t he fiscal year, costs of completed projects, as accepted by City Council, will be transferred to the appropriate asset account as of the last day of the fiscal year. Depreciation will commence at the beginning of the next fiscal year.

FINANCIAL POLICIES

Developer constructed infrastructure is capitalized by the City as donated as sets at the end of the fiscal year in which the City accepts the infrastructure. The responsibility for general maintenance of the infrastructure transfers from the developer to the City at the time the City Coun cil accepts the project. The value of infrastructure is calculated based on information provided by the developer’s engineer.

The following will be included in capitalized costs:
 Purchased assets – Assets are capitalized individually at their historical cost, which includes trade-in allowance, sales tax, installation cost, freight and delivery charges, and any other ancillary charges needed to render the asset into service.
 Donated assets – Donated capital assets are recorded at estimated fair market value at the date of donation with a debit to expenditure and credit to revenue in related funds and the Statement of Net Assets.  Constructed assets – Capital projects are capitalized as construction in progress until completed. Costs to be capitalized include all dire ct costs, site pre paration, professional fees, as well as any other ancillary charges needed to render the asset into service. Upon completion and City Council acceptance, these costs are transferred to the appropriate asset classification.

Costs Unique to Specific Asset Classifications
 Land – Land costs, in addition to the purchase price, ma y include legal and title fees, survey fees, appraisal and negotiation fees, damage payments, relocation cost s, site preparation costs (clearing, filling, and leveling), and demolition of unwanted structures. Land is capitalized, but not depreciated. For associated costs related to the purchase of easements and rights of way, please see the intangibles section below.

 Buildings and Structures – Buildings and structures assets costs may include purchase or construction costs; professional fees for engineers, architects, attorneys, appraisers, financial advisers, etc.; payment of damage claims; costs of fixtures attached to the buildi ng or other structure; insurance premiums; interest and related costs incurred during the period of cons truction and other expenditures necessary to put the building or structure in use.

 Infrastructure – Infrastructure assets are long-lived ca pital assets stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets (e.g., roads, bridges, tunnels, drainage systems, water and sewer systems, dams, lighting systems). Land associated with infrastructure is reported as land rather than as part of the cost of the related infrastructure asset. The City categorizes its infrastructure as networks. A network of assets provides a particular type of service, e.g., streets.

Improvements vs. Maintenance
The reporting department will make the differentiati on between improvement and maintenance projects by reviewing the budget document and using the appropriate detailed account.  Improvements – Improvements consist of additions or betterments. An addition refers to a physical extension of an existing asset or the acquisition of an entirely new unit, which does not merely replace one of similar function or value. Betterments exist when a part of an existing asset is replaced by another and the replacement provides a signific ant increase in the life or value of the asset. These costs will be capitalized.
 Maintenance – Maintenance costs refer to repairs to maintain the asset at its useful and current value.

These costs will not be capitalized.

FINANCIAL POLICIES

Depreciation and Estimated Useful Lives
All depreciable capital assets will be depreciated over their estimated useful lives using the straight-line method of depreciation and the beginning of month convention. Estimated useful life by asset category is as follows:

A. Vehicles, machinery, and equipment 5 to 20 years
B. Land and land improvements Not depreciable
C. Infrastructure:

C.1 Bridges 40 years
C.2 Streets 20 years
C.3 Curbs and gutters 30 years
C.4 Access ramps 30 years
C.5 Bus turnouts 30 years
C.6 Sidewalks 30 years
C.7 Traffic signals 20 years
C.8 Street lights 25 years
C.9 Storm drains 50 years
C.10 Retention basins 50 years
C.11 Sewer lines 50 years
C.12 Water lines 20 years
C.13 Utility lines 20 years
C.14 Urban landscaping:

C.14.a. Irrigation 10 years
C.14.b. Lighting 10 years
C.14.c. Outdoor furniture 10 years
C.14.d. Trees 10 years
D. Buildings 30 years
E. Structures 20 years

Intangible Assets
Governmental Accounting Standar ds Board (GASB) Statement 51, Accounting and Financial Reporting for Intangible Assets, became effective July 1, 2009 (FY 2010).

The cumulative effect, if any, of applying this Statem ent requires a restatement of beginning net assets, fund balances, or fund net assets (as appropriate). This mean s certain intangible assets (and related amortization) in existence from July 1, 1980 to June 30, 2009 may need to be reported as the beginning (July 1) balance for intangible assets for FY 2010. See section entitled “Retroactive Reporting” for further details.

FINANCIAL POLICIES
An intangible asset should be recognized in the statement of net assets only if it is identifiable, which means the asset is either:

A. Separable (i.e., it can be separat ed/divided from the government and sold, transferred, licensed, rented or exchanged) or
B. Arose from contractual or other legal rights, re gardless of whether those rights are transferable or separable.

GASB Statement 51 defines intangible assets as assets identifiable and possess all the following characteristics:

• lack of physical substance,
• nonfinancial nature (not in monetary form like cash or investment securities), and • initial useful life extending beyond a single reporting period.

Examples of intangible assets include easements, land use rights (i.e., water rights, timber rights and mineral rights), patents, trademarks, and copyrights. In addition, intangible assets include computer software purchased, licensed or internally generated (including websites) as well as outlays associated with an internally generated modification of computer software.

Intangible assets can be purchased or licensed, acqu ired through nonexchange transactions or internally generated.

All intangible assets subject to the provisions of G ASB Statement 51 should be classified as capital assets.

Accordingly, existing authoritative guidance related to the accounting and financial reporting for capital assets (i.e. recognition, measurement, presentation, disclosure, etc.) should be applied to intangible assets as applicable.

Exclusions

GASB Statement 51 applies to all intangible assets except: (a) assets acquired or created primarily for purposes of directly obtaining income or profit (these intangible assets should be considered investments), (b) assets from capital lease transactions reported by lessees, except licensing agreements to lease commercially available computer software, and (c) goodwill created through the combination of a government and another entity.

Threshold for Capitalization

The intangible asset capitalization threshold has been establ ished at $50,000. The threshold is to be consistently applied by all departments of the City for financial reporting purposes. All intangible assets at or above a specified dollar amount must be reported for the Annual Comprehensive Financial Report (ACFR), all other intangible assets are excluded.

Measurement/Recognition

Effective July 1, 2009, intangible assets exceeding the City’s threshold should be recorded at actual historical cost.

For business-type activities and enterprise funds capita lized interest and ancillary charges, if any, should be included in the historical cost.

Only direct costs will be capitalized (indirect costs will not be included).

Intangible assets received in a nonexchange transaction (i.e., donated) are to be recorded at their estimated fair value at the time of acquisition.

FINANCIAL POLICIES

 The fair value of an asset is the amount at which the asset could be exchanged in a current transaction between willing parties, other than in forced or liquidati on sale. Therefore, it would be inappropriate to arbitrarily assign a nominal value to a donated intangib le asset without applying a rational technique to estimate its fair value.

The threshold for intangible assets applies to individual as sets and it is not acceptable to account for items in aggregate to meet the threshold limitations.

For internally generated intangible assets, outlays incurred by the government’s personnel, or by a third-party contractor on behalf of the government, for development of internally generated intangible assets should be capitalized.

For internally generated computer software, outlays incurred during the application development stage (see next page) will be capitalized if they exceed the threshold. T hese outlays include the initia l purchase of the computer software/license and modifications made to the software befor e it is placed into operation. The initial purchase of the software/license and modifications made should be analyzed separately for capitalization purposes (do not aggregate).

 Costs incurred prior to July 1, 2009, for internally generated computer software projects in the application development stage will not be capitalized. However, cost s incurred July 1, 2009 and beyond, for these projects will be capitalized if exceeding the City’s threshold.

Computer software licenses purchased/renewed will not be aggregated. Each individual license purchased/renewed will be measured against the City’s threshold and the useful life must extend beyond a single reporting period for the license to be capitalized.

Internally Generated Intangible Assets

Internally generated intangible assets are created or prod uced by the government or an entity contracted by the government, or they are acquired from a third party but require more than minimal incremental effort on the part of the government to begin to achieve their expected level of service capacity.

Outlays related to the development of an internally generated intangible asset identifiable should be capitalized only upon the occurrence of all the following:

Specified-Conditions Criteria
a. Determination of the specific objective of the projec t and the nature of the service capacity is expected to be provided by the intangible asset upon completion of the project. b. Demonstration of the technical or technological f easibility for completing the project so the intangible asset will provide its expected service capacity.
c. Demonstration of the current intent ion, ability, and presence of effort to complete or, in the case of a multiyear project, continue development of the intangible asset.

Only outlays incurred subsequent to meeting the above criteria should be capitalized; outlays incurred prior to this point should be expensed.

FINANCIAL POLICIES
Internally Generated Computer Software

Computer software is considered internally generated if it is developed in-house by the government’s personnel or by a third-party contractor on behalf of the government.

Commercially available software purchased or licensed by the government and modified using more than minimal incremental effort before being put into operation should be consider ed internally generated. Any of the following activities would satisfy the “modified using more than minimal incremental effort” criterion: changing code, changing fields, adding special reporting capabilities, and testing any changes.

The development and installation of internally generated computer software can be grouped into three stages:

1. Preliminary Project Stage: involves conceptual formulation and evaluation of alternatives, determination of the existence of needed technology and final select ion of alternatives for development of the software.

Expense all outlays in this stage.

2. Application Development Stage : includes the design of the chosen path (i.e., software configuration, software interfaces), coding, installation to hardwar e, and testing. Data conversion activities could be included in this phase if those activities are deemed necessary to make the software operational. Capitalize all outlays incurred during this stage once the Specified-Conditions Criteria are met. (Note: the Specified- Conditions Criteria are considered met when the Preliminary Project Stage is complete and management authorizes/commits to funding the project.) Capitali zation should cease when the computer software is substantially complete and operational.

3. Post-Implementation/Operation Stage: includes application training and software maintenance. Data conversion activities would be included in this st age if not deemed necessary to make the software operational. Expense all outlays in this stage.

Outlays associated with an internally generated modificati on of computer software already in operation should be capitalized if the modification results in any of the following:

a. increase in functionality of the software (able to perform tasks it was previously incapable of performing), b. increase in efficiency of the software (increase in level of service provided without the ability to perform additional tasks) or
c. extension of the estimated useful life.

If the modification does not result in any of the three outcomes, the modification should be considered maintenance and expensed accordingly.

Amortization (Use Straight-Line Method)

The useful life of an intangible asset ar ising from contractual or other legal rights should not exceed the period to which the service capacity of the asset is limited by those contractual or legal provisions. Contract renewal periods may be considered in determining the useful life of the intangible asset if there is evidence the government will seek and be able to achieve renewal and the anticipated outlay for renewal is nominal in relation to the level of service capacity obtained.

If there are no legal, contractual, regulatory, technological, or other factors limiting the useful life of an intangible asset, then the intangible asset should be considered to have an indefinite useful life and no amortization should be recorded.

A useful life that must be estimated doe s not mean indefinite useful life. Int angible assets subject to amortization will be amortized over a period of 5 to 40 years, depending on the asset.

FINANCIAL POLICIES
Impairment

If changes in factors and conditions result in the useful life of an intangible asset no longer being indefinite, the asset should be tested for impairment because a change in the expected duration of use of the asset has occurred.

The carrying value of the intangible asset, if any, follo wing the recognition of any impairment loss should be amortized in subsequent reporting periods over the remaining estimated useful life of the asset.

A common indicator of impairment for internally generat ed intangible assets is development stoppage, such as stoppage of development of computer software due to changes in the priorities of management.

Retroactive Reporting

The City of Cathedral City will not retroactively report the following intangible assets:

1. Those considered to have indefinite useful lives as of June 30, 2009 or

2. Those that would be considered inte rnally generated as of June 30, 2009.

3. Costs incurred prior to July 1, 2009, for internally generated computer software projects in the application development stage will not be capitalized. However, costs incurred July 1, 2009 and beyond, for these projects will be capitalized if exceeding the City’s threshold.

Intangible assets (and related amortization) requiring retroactive reporting (for the period July 1, 1980 through June 30, 2009) will be reported at actual historical cost. This includes purchased software still in use, even if fully amortized as of June 30, 2009.

NOTE: If actual historical cost cannot be determined for these intangible assets due to lack of sufficient records, estimated historical cost will be used.

Miscellaneous
This policy must be applied to all intangible assets. If an intangible asset meeting the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported. It is not appropriate to “net” the intangible asset and amortization to avoid reporting.

When intangible assets are sold or disposed of, it is necessary to calculate and report a gain or loss in the statement of activities. The gain/loss is calculated by subtracting the net book value (historical cost less any accumulated amortization) from the net amount realized on the sale or disposal.

Inventory Control Policy (Safeguarding)
Department heads are ultimately responsible for safeguardin g their fixed assets from theft or loss. However, the Financial Services Department does recognize and ack nowledge its responsibility to establish and maintain systems and procedures that enable department heads to properly safeguard their assets.

In general, inventory control is applied only to movable fixed assets (generally those falling into the “Vehicle and Equipment” category), and not to land, buildings, or other immovable fixed assets. Fixed assets subject to inventory control will be accounted for and controlled through the same systems and procedures used to account and control fixed assets subject to capitalization.

FINANCIAL POLICIES

Fixed assets will be subject to inventory control if they meet at least one of the following criteria:

 The original cost of the fixed asse t is equal to or greater than $5,000.  Any asset less than $5,000 as requested from a department. This may include certain machinery and equipment that, due to its portability, value outside of the office, or character, are susceptible to theft or loss.

It may also include any asset that has been requested by a department to be controlled in order to satisfy an internal (operational) or external requirement. For example, Management Information Systems may wish to track all computer hardware to establish replacement and upgrade requirements for both hardware and system software.
 Any asset required to be controlled and separately reported pursuant to grant conditions or any other externally imposed reporting requirement. For example, a grant program that has funded the acquisition of a fixed asset may impose a requirement that the fixed asset be tracked and identified as a grant-funded asset.

The Financial Services Department will conduct a fixed asset inventory on a four-year rotation schedule:
 Year 1 – Police Facility
 Year 2 – City Hall
 Year 3 – Fire Facilities
 Year 4 – Public Works Facility

FINANCIAL POLICIES

DEBT POLICY
The purpose of this Debt Management Policy is to organize and formalize debt issuance and management related policies and procedures for the City of Cathedral City, CA (City), the City of Cathedral City as Successor Agency to the Former Redevelopment Agency, and the Cathedral City Public Finance Authority (references herein to the “City” are deemed to include the Successor Agency and Authority) . The debt policies and procedures of the City are subject to and limited by applicable provisions of state and federal law and to prudent debt management principles.

This Debt Policy (Policy) is intended to comply with Government Code Section 8855(i), effective on January 1, 2017, and will apply to all future debt considerations and issuances for which the City Council acts as the legislative body for the City, the Successor Agency, and the Cathedral City Public Finance Authority (CCPFA).

The primary objectives of the City’s debt and financing related activities are to:

 Maintain cost-effective access to the capital markets through prudent fiscal management policies and practices;
 Ensure that judicious debt service commitments are made through effective planning and cash management;
 Ensure compliance with all applicable federal and state securities laws;  Achieve the highest practical credit ratings within the context of the City’s financing needs and financing capabilities;
 Ensure that all debt is structured in order to protect both current and future taxpayers, ratepayers and constituents of the City; and
 Ensure that the City’s debt is consistent with the City’s planning goals and objectives and capital improvement program or budget, as applicable.

ASSIGNMENT OF RESPONSIBILITY
This Policy will govern the issuance and management of a ll future debt issued by the City, Successor Agency and CCPFA. This Policy will be reviewed and updated periodically as necessary. Any change s to the Policy will be approved by the City Council. The City Council is responsibl e for overall policy direction of this Policy, as well as the authorization of each debt financing. The Financial Services Director or Finance Director is to be responsible for implementation of the Policy, as well as its day-to-day administration.

The City recognizes that, while this Policy provides guidance and structure for the decisions and management of the City’s debt, changes in capital markets, city programs and other unforeseen circumstances may arise that are not addressed in this Policy. In these cases, management flexibility is appropriate, and modifications or exceptions may be necessary to achieve the City’s goals.

FINANCIAL POLICIES

DEBT ISSUANCE

Purpose of Debt Issuance

The City’s debt management program will consider debt issuance in cases where public policy, generational equity and economic efficiency provide a benefit to the residents of Cathedral City.

The City will utilize debt obligations and will give due consideration to all available funding sources, including available cash reserves, available current revenues, potential future revenue sources, potential grants, and all other financing sources legally available to be used for such purposes. Expenditure of bond proceeds are expected to fund major, non-recurring expenditures/expenses, including but not limited to: the financing of costs related to capital project planning and design, environmental, land acquisition, real property, and equipment acquisition; the construction or renovation of buildings and permanent structures; financing costs related to the debt issuance, capitalized interest, necessary or financially prudent debt service reserves; or other costs as permitted by law. Refunding or refinancing existing debt obligations are acceptable uses of bond proceeds.

Types of Debt

The City will evaluate the use of appropriate financial alternatives available as permitted by the State Constitution and applicable State statutes. These alternatives will be considered in order to secure the most cost advantageous financing alternative available while limiting the City’s risk exposure. Types of debt may include, but are not limited to:

 Lease revenue bonds
 Certificate of Participation
 Revenue bonds
 Land-secured financing, such as sp ecial tax bonds and assessment bonds  General obligation bonds
 Tax increment financing
 Conduit financing, such as financing for affordabl e rental housing and qualified 501(c)(3) organizations  Refunding/refinancing existing debt obligations
 General Obligation Bonds
 Short term notes
 Lease-purchase transactions
 Letters of Credit and revolving credit

The City will also consider the advantages of a negot iated or competitive bond sale and recognizes that a standard, all-purpose approach to debt financing does not serve the best interest of the City. The City will consider the unique combination of factors such as the type of debt needed, funding stream, market conditions and City programs to structure each debt issuance.

The City may choose to maintain an Interfund Loan Practice to provide guidance for internal financing between City funds.

Debt Structuring Practices

The maximum term of any debt issuance will not exceed the useful life of the assets funded from the financing.

Capitalized interest and deferral of principal may be considered but not required during construction of a debt- funded project. Fixed rate debt is preferred, but the City may consider the appropriateness of variable rate debt when considering financial market conditions and risk factors.

FINANCIAL POLICIES

Financing Options

In general, debt may be issued to fund new projects or to refinance existing debt.

New Debt
New debt issuances are used to generate funding for capital projects. These funds will be used for necessary land acquisitions, capital construction, equipment, related financing costs, and other necessary expenses that would deliver a project for the City.

Refinancing Existing Debt
A periodic review of the City’s outstanding debt will be undertaken by the Financial Services Department to determine refunding opportunities.

Refunding bonds are issued to retire all or a portion of an outstanding bond issue, typically to secure lower interest rates and to reduce overall debt service. Alternatively, some refunding’s are undertaken for reasons other than to achieve cost savings, such as to restructure debt service payments, shorten maturities and to change the type of debt instruments being used, or to eliminate undesirable covenants.

A present value savings analysis will be prepared to identify the economic effects of any refunding being considered by the City. The savings from any particular refunding candidate shall generally be at least 3% of the refunded principle amount, net of all transaction expenses. This 3% savings target may be waived by the City upon a finding that such a refunding is in the City's best overall financial interest and shall not be applicable for refunding transactions that are not solely undertaken to achieve cost savings.

Integration with City Capital Improvement (CIP) Plan and Budgets

The City is committed to long-term financial planning, maintaining appropriate reserves levels, and employing prudent practices in governance, management, and budget administration. In addition, the City maintains a General Plan as well as a multi-year Capital Improvement Project (CIP) Plan to establish and monitor priorities for projects. The City strives to integrate its debt issuances with the goals of the CIP by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City’s public purposes and in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund budget.

The City intends to issue debt for the purposes stated in this Policy and to implement policy decisions incorporated both in the City’s annual operations budget as well as the CIP.

Policy Goals

The City is committed to long-term financial planning, maintaining appropriate reserves levels, and employing prudent practices in governance, management, and budget administration. It is a policy goal of the City to protect taxpayers, ratepayers, and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.

The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates, and charges.

When refinancing debt, it shall be the policy goal of the City to realize, whenever possible, and subject to any overriding non-financial policy considerations, (i) minimum net present value debt service savings equal to or greater than 3.0% of the refunded principal amount, and (ii) present value debt service savings equal to or greater than 100% of any escrow fund negative arbitrage.

FINANCIAL POLICIES

Consultants

The City will, when appropriate and given the specific requirements of the financing, secure the services of independent financial advisors, underwriters, disclosure council, bond council, appraisal services and other service providers.

Investment of Bond Proceeds

Bond proceeds will be invested according to the City-adopted Investment Policy or the Bond Fiscal Agreement, if applicable. The City will not use derivatives unless the City adopts a separate comprehensive Derivatives Policy.

Ongoing Administration and Internal Controls

When issuing debt, in addition to complying with the terms of this Debt Policy, the City will comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds.

The City will accurately account for all debt-related activity. These records will be designed to ensure that the City maintains compliance with all debt covenants, as well as state and federal laws. The City will maintain a system of reporting interest earnings that relates to and complies with Internal Revenue Code requirements relating to rebate, yield limits and arbitrage.

Compliance

Initial Disclosure
In accordance with Senate Bill 1029 (2016) (“SB1029”), the City will submit a report of final sale to the California Debt and Investment Advisory Commission, not later than 21 days following the sale of the debt. A copy of the final Official Statement shall accompany the report of final sale. In the event that the Official Statement has not yet been finalized, the City will provide documentation to satisfy the requirements of SB1029, as necessary.

Ongoing Disclosure
The City will maintain compliance with the regulations set forth in Government Code Section 8855(i), Rule 15(c)2- 12 – Securities and Exchange Commission Rule 15(c)2-12, Continuing Disclosure (“Rule 15(c)2-12”) and SB 1029.

Section 8855(i), Rule 15(c)2-12 – The City will file an annual report and annual financial information with the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access System (EMMA). The reports will be made timely and in accordance with Rule 15(c)2-12 as amended.

SB 1029 – The City will submit an annual report for any issue of debt whose final sale occurred on or after January 21, 2017. The annual report will cover the reporting period July through June 30 and will be submitted no later than seven months following the end of the reporting period.

Adoption by Legislative Body

In accordance with SB1029, the City and the Cathedral Ci ty Public Finance Authority will adopt this policy. In implementing this policy from time to time, interpretations and variations may be made at the discretion of the City’s Manager or Chief Financial Officer, without approval of the Council, as determined by such person to be in the best interests of the City or its citizens, and/or for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

FINANCIAL POLICIES

REIMBURSEMENT FOR TRAVEL AND TRAINING, AND VEHICLE USE POLICY The purpose of this Reimbursement for Travel and Training, and Vehicle Use Policy is to formalize an accountable plan and uniform procedures for travel expenses & reimbu rsing city employees for training, travel, meetings, and out of pocket expenses incurred while on official business.

The City hereby formalizes its policies and procedures for the reimbursement of training, general travel and other actual necessary expenses incurred by eligible individuals in the course of performing their official duties.

GENERAL POLICY

This policy formalizes standards for travel and business ex penses incurred while performing or conducting official City business.

 Eligible Individuals:

o All employees at the City covered by a collect ive bargaining agreement and all employees covered by Regulations Covering Executive, Administrative, Professional, Confidential, and Other Particular Employees.

o Councilmembers and members of boards, commissions, committees.

 The City Manager and department heads are charged wi th the responsibility of authorizing travel and reimbursement, per this policy, and ensuring that all expenditures hereunder are within approved budget limits.

 All employees requesting reimbursement for allowe d expenses, other than meals, shall provide a valid itemized receipt. Any such receipt shall include or be accompanied by documentation of the name of the vendor (e.g., hotel, airline, taxi), the date and purpos e of service and actual amount charged. Employees shall file a Travel Expense Report for reimbursement through the Employee Self Service system.

 In the event a receipt is not available to subst antiate an expense, the employee may submit a written explanation, with all pertinent expense and situati onal details, through their organizational chain of command to their respective department head. Requests approved by a department head may be sent to the City Manager, or designee, who will review su ch requests for reimbursement and make a final determination as to approval or denial. Reimbursement requests for business expenses without original receipts will be processed for payment only upon approval by City Manager, or designee.

 Discretion: This policy does not claim to have addressed all contingencies and conditions. Any necessary and reasonable expense that may from time-to-time be ju stified due to circumstances or opportunities for the City or any necessary and reasonable expenses that may deviate from the provision of this Policy, may be presented to the City Manager, or designee for their review and approval. The City Manager, or designee shall exercise due diligence to ensure that expenses are reasonable and necessary for the conduct of City business, are within budgetary limits and ensure the City's fiscal position by minimizing costs.

o If an expense is not outlined in this policy, it may be subject to dismissal or rejection.

 Personal and business travel shall not be commingled in such a manner as to increase allowable expense or otherwise adversely affect the interest of the City.

FINANCIAL POLICIES

DEPARTMENT TRAINING AND TRAVEL BUDGETS

Departments will be provided an annual budget for business travel, conferences and training based upon their unique requirements. Departments should monitor their travel and training expenditures to ensure approved allocations are not exceeded. If the overall departmental budgeted allocation has been spent, and additional travel is necessary, authorization by the City Manager, or designee’s required.

JOB TRAINING

The City supports job training as an ongoing process and as an important tool to help employees remain current in their job responsibilities and skills. All training is subjec t to available funds; however, job-required training will be given preference in the decision-making process for expending training funds. The City encourages training opportunities that can be obtained in a cost-effective manne r. Such opportunities will be given priority over other similar types of training.

 Job Required Training: Includes mandated certifications , licenses or mandatory training required to perform the duties and responsibilities of a job. This may also include mandated safety training, technical or professional training, seminars an d conferences, workshops, and similar programs. For employees required to obtain certification to perform the duties of their job, the City will pay all expenses required to obtain the certification one time. If the employee is required to retake the test, the expenses will be the employee’s responsibility unless waived by the City Manager.

 Job Related Training: Includes general types of traini ng related to the performance of current job duties, development of skills, or training t hat would assist an employee’s adv ancement within their department and/or organization.

 Covered by MOU: These sections are not meant to pr ovide greater or different rights than those that exist in any Memorandum of Understanding (MOU). To the extent that any MOU addresses this topic and/or there is a conflict, the provisions of the MOU will govern.

COMPENSABLE TIME

 Time attending any work-related training in which the cost is paid by the City is compensable time.

 Travel Time: The principles which apply in determining whether time spent in travel is compensable time depends upon the kind of travel involved.

o Traveling during normal work hours is considered compensable work time, except for travel to and from the normal fixed or assigned workplace.

o If travelling to a location that is one other than the normal fixed or assigned workplace, an employee’s time traveling to and from the abnor mal or not assigned workplace location is compensable.

 Travel Away from Home: Travel that keeps an employ ee away from home overnight is travel away from home. Travel away from home is work time when it cuts across the employee's workday. The time is not only hours worked on regular working days during normal working hours but also during corresponding hours on nonworking days.

FINANCIAL POLICIES

 Home to Work Travel: An employee who travels from home before the regular workday and returns to their home at the end of the workday is engaged in ordinary ho me to work travel, which is not work time and is not compensable.

 Time spent by an employee commuting to and from work is not work-related travel and is not compensable time.

 Lunch or meal breaks are not compensable time unless the lunch includes a speaker and/or is considered a working lunch as evidenced by the agenda.

GENERAL TRAVEL

 Employees shall select the most economical method of transportation in terms of expense to the City and the employee’s time away from the office. Employees shall receive approval, per the below, prior to making any travel arrangements.

o If travel expenses total more than five thousand dollars ($5,000), including registration, lodging, meals, and transportation (all expenses outlined in the travel approval form), travel shall be approved by the City Manager or designee.

o If travel expenses total less than five thousand dollars ($5,000), including registration, lodging, meals, and transportation (all expenses outlined in the travel approval form), travel need only be approved by the employee’s Department Head.

 Upon approval of travel, City credit cards may be us ed to make travel arrangements. Receipts, approval forms, and expense reports shall be submitted when reconciling City credit card statements.

o Employees who do not have a City credit card may have their supervisor or other department employee reserve lodging on their behalf using a City credit card.

o A travel advance may also be requested for lodging expenses. (Refer to Section J for additional information relating to travel advances.)

 If itemized receipts are not included in the Travel Expense Report, the employee may be responsible for travel expenses.

 An employee who extends the appr oved travel for their own convenien ce will not be entitled to any additional allowance for meals or lodging.

 Travel on behalf of the City in case of an emergency may be exempt from provisions of this section with approval from the City Manager. Expense reports or other paperwork will be completed and submitted as soon as practical upon return from travel, but no longer than thirty (30) days after travel expenses occurred.

 A valid California driver’s license with appropriate endo rsement is required if the employee is driving a City, personal, or rental vehicle while on City business. It is the employee’s responsibility to maintain a valid California driver’s license and report any changes to their supervisor. (Refer to Section M for additional information relating to private automobile.)

FINANCIAL POLICIES

 If more than one employee is attending the same training, employees shall attempt to arrange to carpool, either using a City pool vehicle or a designated em ployee’s personal vehicle. Personal vehicle mileage reimbursement will not be paid to more than one employee when carpooling.

 Airfare/Train: Allowance for air and train travel is bas ed on actual round trip coach fare, tourist fare or by the method least costly to the City. Employees are expected to make special efforts to take advantage of discounts, special fares, and travel vouchers whenever available at reasonable and convenient times. If an employee opts to travel using a fare above the Coac h rate, the employee shall provide documentation for the two fares and is personally responsible for the cost difference.

 Travel Insurance: The purchase of travel insu rance requires prior authorization by the employee’s department head for airfare.

 Car Rental: Allowance for car rental is based on actual cost to rent a mid-range size vehicle. Employees are expected to make special efforts to take advantage of discounts, special fares, and travel vouchers whenever available at reasonable and convenient times. Employees shall have a valid California driver's license and proof of insurance when using a rental vehicle while on City business. Employees are required to notify Risk Management and/or their department head as soon as possible (within 24 hours) of any event/incident causing property damage, or accident related to the rental car.

 Taxis, Shuttles, and/or Ride Shares (Uber/Lyft): Taxi s, shuttles, and/or ride shares, such as Uber and Lyft may be reimbursed, with no more than 15% gratuity.

 Parking Expenses: The City will provide reimbursement for actual co st of parking associated with travel, including parking at the airport, hotel, and conference par king, training, or meeting site or in conjunction with any employee City business activity.

 Claims for payment or employee reimbursement sha ll be allowable when accompanied by a receipt for the purchase and a copy of the ticket purchased or other voucher for the common carrier expense.

 Government and group rates shall be used when avail able. Actual costs evidenced by an original, dated receipt and inclusive of all related taxes and other rent al fees shall be submitted along with actual gas receipts (dated, vendor name printed on the receipt) obtained for the purchase of gas for the rental vehicle.

ADVANCE TRAVEL AUTHORIZATION

 Travel expenses require prior authorization by the Department Head and the City Manager’s (or designee) approval when the estimated total cost (including regi stration, transportation, lodging, and meals) is expected to cost five thousand dollars ($5,000) or more per person.

 Travel expenses require prior authorization by the employee’s Department Head when the estimated total cost (including registration, transportation, lodging, and meals) is less t han five thousand dollars ($5,000) per person. The Department Head’s approval indicates that the travel is approved and within budget.

USE OF TRAVEL ADVANCE AND/OR TRAVEL EXPENSE REPORT

 Each employee submitting a claim for reimbursement under this policy shall file a Travel Expense Report, through the Employee Self Service portal.

FINANCIAL POLICIES

 The Travel Expense Report shall include the date(s) of travel, business destination, total amount, and business purpose. It shall include a copy accompanied by all required supporting documents (expenditure receipts, lodging facility folio, registration forms, and meeting itineraries, conference flyer, etc.).

 Claims shall be filed promptly, but no later than 30 days after the expense occurred. Claims filed after this time may not be considered for payment.

 Each claim form submitted shall meet the requirements of this policy, including providing receipts and/or credit card slips, and shall be reviewed and approved by the submitting employee's department head and the Financial Services Department for compliance with this policy.

 All claim forms and associated documents related to reimbursable City expenditures are considered public records and may be subject to disclosure under t he California Public Records Act {Chapter 3.5 (Commencing with Section 6250) of Division 7 Title 1}.

TRAVEL ADVANCES:

 Employees may request a travel advance for use in th e course of necessary and allowable travel and shall be requested via the Employee Self Service (ESS) system. The employee's department head shall approve the issuance of cash advances.

 Travel advances may be requested for the following expenses:
o Meals
o Lodging
o Air fare
o Car rental

If a travel expense is not listed above, it sha ll be reimbursed after the fact. Typical reimbursable expenses include mileage, transportation (ride shares), and parking.

 Travel advances are to be documented and reported in the same manner as expenses incurred and submitted for reimbursements, e.g., receipts shall be saved (exceptions apply to meal expenses – Section L), a claim form may be submitted, expenses are limi ted, approvals of expenses shall be secured, etc.

Should there be unused travel advance, the City shall be reimbursed within five (5) days if the following applies:

o Travel arrangements have been cancelled; or,

o At the conclusion of travel.

Notwithstanding, a travel advance of any denomin ation will not be granted whenever the requesting employee has an open travel-advance on file, wherein the employee has not submitted the necessary receipts and paperwork confirming the previous advance was used in its entirety for actual and necessary expenditures in accordance with this policy.

 Travel advances will be provided through payroll. A Claim Voucher sh all be submitted to payroll through the Employee Self Service (ESS) system.

o Travel shall occur within 30 days of the advance.

FINANCIAL POLICIES

LODGING AND RELATED EXPENSES:

 Lodging and overnight stays are not authorized for travel under 50-miles from the city limits. They may be authorized for travel more than 50 miles from City limits.

 Employees should seek the most affordable rates av ailable for safe, convenient, clean accommodations at 3-star quality properties, using government, group, or discounted rates when available at reasonable and convenient times. In addition to the primary travel co st, e.g., room rate, etc., an employee making lodging arrangements should also consider secondary costs, e.g., internet service fees, property use fees, etc.

o Reservations for lodging should be booked as early as possible to take advantage of lower rates.

 When lodging is in connection with a conference or organized educational activity, lodging expenses shall not exceed the group rate published by the conferen ce sponsor for the conference in question. The employee shall endeavor to stay at the conference sponsored lodging facility.

 Lodging expenses over $250 per night shall be appro ved by the City Manager, or designee. If the GSA’s lodging per diem rate for the destination site is gr eater than $250, the corresponding GSA per diem rates shall be submitted with the travel approval form for review by all approving parties.

o However, this requirement does not apply if a conference sponsor has set aside rooms for conference attendees at a lodging facility. Instead, you shall book lodging directly with the lodging facility.

 The group rate shall be clearly defined in the supporting documents provided by the conference coordinators or conference sponsor (all supporting documents shall be accompanied with the travel approval form).

 Actual and necessary cost of lodging and related ex penses, including advance payments to any city employee shall be allowed, except as otherwise provided in this Section.

 Lodging in upgraded rooms is allowable if:

o the employee pays the cost difference and provides proof of the price difference for the original and upgraded rooms; or,

o the employee or their department can document that no other option exists, and the selected lodging is the only option available – supporting documentation shall be attached to the travel approval form.

 Lodging and related expenditures outside the provisions of this policy may be allowed only when pre- approved by the City Manager, in accordance with Section General Policy - Discretion.

 An employee's reimbursement claims for lodging shal l include an explanation of the business purpose of the stay and be supported by receipts, a facility fo lio, and shall be accompanied by all approved travel forms. When reconciling City Credit card travel expe nses shall be included as supporting documents for invoice reconciliation.

FINANCIAL POLICIES

MEAL EXPENSES:

 Meal expenses shall be allowed at the maximum dai ly meal allowance rate of $60 ($15 for breakfast, $20 for lunch, and $ 25 for dinner) per employee, inclusiv e of taxes and reasonable tips. Per diem advances and reimbursements for meals shall be allowed when related to attendance at conventions, scheduled meetings, conferences, seminars, special training, or assignments that require an overnight stay.

o An employee's meal reimbursement claim shall be based on meals while enroute to the training site, at training, and enroute home, but does not include breakfast on the departure date and dinner on the return home date.

o Meal expenses up to the per diem rate do not require a receipt to be allowable. Meal expenses beyond the per diem reimbursement allowance are the responsibility of the employee. If an employee uses a City credit card for meals, then the employee will reimburse the City if any meal limit amounts identified above are exceeded.

o Meals included in a conference or meeting r egistration are not eligible for reimbursement.

Therefore, if a meal is provided by conference or meeting registration, but the traveler chooses to eat elsewhere, the added meal expense is not reimbursable.

 Meal expenses during attendance at any single day ev ent will be allowable only when it is not reasonable for the employee to provide their own meal(s). Requests for a same-day travel meal shall only be allowed when preapproved by the employee's department head, in accordance with this policy. In evaluating any request for same-day meal reimbursements, the employee's department head shall consider special situations on a case-by-case basis, taking into cons ideration the distance traveled and the duration of the specific business activity. The maximum reimbursement for any same day event should be $20 for lunch.

PRIVATE AUTOMOBILE

 With the exception of employees receiving an automobile stipend, the City's preference is for all employees to use City vehicles rather than personal vehicles.

 The City's private-vehicle mileage reimbursement rate is the same as the Internal Revenue Service (IRS) standard mileage rate (www.irs.gov) for private vehicles and will be effective concurrently with IRS periodic establishment of said rate.

 Mileage shall be calculated by deducting the employee’ s normal commute from the total number of miles to and from the destination.

 Mileage reimbursements for use of a private vehicle shall be allowed upon authorization of the employee's department head. Reimbursement of private mileage will only be granted when a more economical means of travel is not available. However, travel/map do cumentation shall be provided with the travel expense form. In any case, mileage will not be reimbursed for po rtions of the trip made for non-busi ness-related matters.

 Private vehicle expenses are allowable when in the course and scope of employment, including overnight travel.

o Private vehicle use shall be approved by the employee's department head.

FINANCIAL POLICIES

o In the event of an incident or accident, the City does not assume responsibility for any physical damage to an employee's personal vehicle or for the payment of any kind of deductible.

o Employee shall maintain a valid dr iver's license, which is appropriate for the class of vehicle to be operated. If any restrictions apply, the employee shall notify their supervisor of the restrictions and/or any and all changes in the license (i.e., suspended, etc.).

Cathedral City City CouncilMay 10, 2023

Cathedral City City Council
May 10, 2023