Staffing and Budget
Analysis
Financial Services
Department
Council Workshop
Kevin Biersack
April 30, 2025
Financial Services Department
Financial
Services
Director
Facilities
Manager
Senior
Maintenance
Worker (1 FTE)
Maintenance
Workers (2
FTE)
Fiscal Officer
Payroll
Specialist
Analysts (2
FTE)
Fiscal Officer
Analysts (2
FTE)
Fiscal Officer
Analysts (3
FTE)
Risk Analyst
Financial Services Department
FY13-14
FY20-21
COVID
FY22-23
Adopted
FY24-25
Authorized
FY 25-26
Budgeted
Change from
13-14
Financial Services
Admin 1.00 1.00 2.00 3.00 2.00 2.00
Finance Division 10.00 10.50 11.50 11.50 11.00 .50
Facilities Division 2.00 3.00 3.00 3.00/4.00 4.00 2.00 Financial Services
Total 13.00 14.50 16.50 17.50/18.50 17.00 31%
Financial Services Department
Financial Services
Finance Division
Functions Purchasing & Accounts Payable 25%
Payroll & Benefits 15%
Revenue, Grants & Accounts
Receivable 15%
ACFR, Budget & Audit 15%
Risk Management & Insurance 10%
Banking, Assets & Debt
10%
Other Functions (Housing, RDA,
Special Initiatives, Policies) 10%
Facilities Division
Functions Civic Center Maintenance, Repair,
and Replacements 30%
Fire Department Facilities
Maintenance, Repair, and
Replacements 25%
City Library, Parks, and Public Works
Maintenance, Repair, and
Replacements 25%
Other Downtown Facilities (Parking
Structure, Amphitheater, Town
Square) Maintenance, Repair, and
Replacement
10%
Special Events Preparation and
Cleanup 10%
Risk Management
As a result of pooling resources through the Public Entity Risk Management Authority (PERMA), public agencies have access to commercial liability insurance not available to public entities on their own.
• General Liability
• Workers’ Compensation
• Employment Practices Liability (EPL)
• Cyber Liability
• Crime Coverage
Risk Management
These are the coverages through direct insurer Alliant Property Insurance Program (APIP):
• Property (vehicle)
• Property (non-vehicle)
• Earthquake
• Deadly weapon
• Fine Art
Risk Management
Commercial
Insurance Policies Carrier
FY2025
Actuals
FY2026
Estimate
FY2027
Estimate
Property (non-vehicle) Alliant $ 796,269 $ 856,554 $ 942,328 Property (vehicles) Alliant 82,043 109,589 120,429 Earthquake Alliant 181,184 199,302 219,233 Cyber Security PERMA 37,039 40,743 44,817 Deadly Weapon Alliant 8,002 8,802 9,682 Fine Art Alliant 5,016 5,518 6,069 Crime PERMA 4,707 5,178 5,695 TOTAL $ 1,114,260 $ 1,225,686 $ 1,348,253
Risk Management
Liability
Insurance
Policies Carrier
FY2025
Actuals
FY2026
Estimate
FY2027
Estimate
General Liability PERMA $ 1,592,974 $ 2,023,077 $ 2,225,385 Liability Trust
Deposit PERMA 720,908 915,553 1,007,108 Workers
Compensation PERMA 714,637 836,125 919,738 Employment
Practices
Liability PERMA 186,281 204,909 225,400 TOTAL $ 3,214,800 $ 3,979,664 $ 4,377,631
Risk Management - Accomplishments
• 100% compliance in Harassment Prevention Training
• Added a Fine Arts policy to insure the City’s public art • Established a Risk and Safety Committee
• Coordinated employee training sessions with PERMA to enhance risk awareness
• Strengthened liability management strategies to reduce exposure and claims • Recognized by PERMA – Outstanding Achievement in Reducing the Cost of Risk
Risk Management – Goal E (Safety)
• Track and analyze risk data for improvements
• Implement a Risk Awareness and Training Program
• Support Risk-Related Policy Development
• Promote safe work practices across the organization
• Implement a streamlined process to ensure timely and
consistent cost recovery for city property damage incidents Facilities Division
Facilities is responsible for the detailed daily preventative maintenance and repair to keep the City’s buildings, facilities, and adjacent grounds in a well-maintained operational condition. • Facilitate repairs that address the immediate City facility issues. • Provide 24/7/365 emergency service when a Facilities presence is required.
• Create landscaping which conserves water, requires less maintenance, and retains a pleasant appearance.
Facilities Master Plan (FMP) Assets– August
2023
FMP Accomplishments FY 2025
MAJOR WORK ITEMS COMPLETED IN FY 2025
Fountain of Life – Mechanical issue PW – Replace siding Fountain of Life – Install fencing PW – Replace exterior paint, area 1 Town Square – Repair pavement PW – Replace exterior paint, area 2 Bell Tower – Repair holes in exterior PW – Replace exhaust fan Library – Repair roof PW – Remove abandoned A/C unit
Library – Remove power supply PW – Remove transfer switch Library – Remove variable freq. drive 1 FS412 – Replace evaporative cooler 1 Library – Remove variable freq. drive 2 FS412 – Replace evaporative cooler 2 FS410 Admin – Replace roof unit FS412 – Replace evaporative cooler 3 FS413 – Repair roof Panorama Park – Replace door
FS413 – Remove roof hatch
Facilities Accomplishments FY 2025
Amphitheater
Replaced the HVAC system in the Amphitheater electrical room Bell Tower
Repaired damaged stucco and repainted Bell Tower
Installed new HVAC mini split system
Fountain of Life
Removed soft surfaces around the fountain and replaced with colored concrete Installed galvanized fencing around the fountain
Installed fully automated high-efficient controls and equipment in the fountain’s vault Installed an automated water leveling system inside the fountain’s water storage and supply tanks Purchased confined-space entry equipment for safe entry into the fountain’s vault and storage tank Facilities Accomplishments FY 2025
City Hall
Installed non-slip epoxy coatings on stairwell walking surfaces in City Hall.
Replaced aged storage tank water heaters with energy efficient tankless water heaters in City Hall.
Replaced appliances in the employee breakroom with more energy efficient models: stove, refrigerator, dishwasher, microwave and ice machine.
Replaced the HVAC unit in the civic center gym
Installed Pelican HVAC energy management system in City Hall and Police Department Installed fixed roof access ladders leading to the third-floor roof of City Hall Constructed two new offices in the Community and Economic Development Department Installed new doorway in the Finance Department
Facilities Accomplishments FY 2025
Police Department
Replaced the HVAC unit in the jail
Replaced the HVAC unit in the men’s locker room
Installed non-slip epoxy coatings on stairwell walking surfaces Replaced aged storage tank water heaters with energy efficient tankless water heaters Replaced broken and raised concrete areas entering the Police Department from the ground level Remodeled dispatch kitchen area with new cabinets, countertops, sink, refrigerator, and microwave oven
Facilities Accomplishments FY 2025
Fire Station 410/412
Installed new cabinets and countertops in kitchen and bathrooms Upgraded lighting system with new LED high-efficient recessed can lights throughout the facility Painted walls, ceilings, and doors throughout the facility Installed new laundry equipment washer/dryer
Installed three new evaporative coolers
Facilities Accomplishments FY 2025
Fire Station 413
Removed and replaced staircase surfaces on the east and west side of the facility Replaced windows throughout the facility
Installed new kitchen/bathrooms, cabinets and countertops Installed new window coverings throughout the facility
Fire Station 411
Replaced nonfunctioning HVAC split system with a new high efficiency mini split system in the front office, restroom and workshop area
Constructed a concrete pad, and matching block wall for the installation of two new evaporative coolers for the apparatus bay temperature control
Installed insulation on all HVAC supply vents to prevent heavy condensation and condensate water from dripping on floors throughout the station
Facilities Accomplishments FY 2025
Public Works
Installed new laminate floors in the restrooms, kitchen employee break room, and offices Painted exterior roof fascia, door, and window frames
Installed storage container with electrical, lighting, insulation, and temperature-controlled HVAC system
Installed new kitchen cabinets and countertops
Library
Recoated and resealed flat roof surfaces
Upgraded exterior building, walking path, and parking lot lights to new LED high efficiency lights Facilities Accomplishments FY 2025
Century Park
Installed non-slip epoxy coatings to restroom floors and painted walls and ceilings Installed new toilets, urinals, and sinks
Upgraded lighting to LED lights
Festival Lawn
Relocated and installed two new power bollards
Town Square
Replaced raised and broken concrete sections throughout Town Square Repainted purple poles, benches, columns, handrails, and shade structure pergolas Installed new bottle filling and pet friendly drinking fountain Sandblasted concrete areas in front of the fountain of life to remove tree sap and water stains Facilities Accomplishments FY 2025
Panorama Park
Installed 24-hour dedicated power supply to camera system Installed non-slip epoxy coatings to restroom floors
Painted walls and ceilings
Installed new toilets, urinals, and sinks
Upgraded lighting to LED lights
Reroofed damaged shade structures
Installed additional lights around playground equipment Facilities Accomplishments FY 2025
Dennis Keats Soccer Park
Installed non-slip epoxy coatings to restroom floors
Painted walls and ceilings
Installed new toilets, urinals, and sinks
Upgraded lighting to LED lights
Ocotillo Park
Installed non-slip epoxy coatings to restroom floors
Painted walls and ceilings
Installed new toilets, urinals, and sinks
Upgraded lighting to LED lights
Facilities FY 2026 and FY 2027 Goals
• Training for all four staff members for Fall Protections, Ladder Safety, Chemical Awareness, and OSHA30.
• Continue to explore and utilize technology to promote public safety. • Establish regular inspections of park equipment and playing fields to ensure they are well maintained and functional.
• Implement remaining recommendations of the Facilities Master Plan FMP FY 2026 Goals
FY 2026 WORK ITEMS COST
PW – Replace abandoned generator $55,928
Parking Structure – Replace sealants $10,587
Parking Structure – Apply elastomeric coating on cracking columns $69,413
Parking Structure – Repaint steel elements $7,000
Parking Structure – Repair 500 feet of barrier cables $24,345 Parking Structure – Replace traffic coatings on the four stairwells plus other structural elements needing maintenance (2-year item)
$1,310,935
FMP FY 2027 Goals
FY 2027 WORK ITEMS COST
Parking Structure – Repair exposed post-tension tendons $2,497 Parking Structure – Repair cracks in elevated slabs $175,452 Parking Structure – Replace traffic coatings on the four stairwells plus other structural elements needing maintenance (2-year item)
$1,310,935
Facilities FY 2026 Goal E (Safety)
FY 2026 PROJECTS COST
Parking Structure – Solar panel Replacements (2-year project) $350,000 Parking Structure – Safety panels installation (2-year project) $225,000 PW – Fence $250,000
Civic Center – Replace 5 A/C units, resurface paseo walkway $150,000 FS 412 – Build dorms and carpet replacement $85,000
Library – Reseal/recoat parking lot, including Big League Dreams $66,000
FS 413 – Weightroom floor replacement and enclosure $40,000 Library/FS 412/FS 413 – Roof access ladders $25,000
Facilities FY 2027 Goal E (Safety)
FY 2027 PROJECTS COST
Parking Structure – Solar panel Replacements (2-year project) $350,000 Parking Structure – Safety panels installation (2-year project) $225,000 Civic Center – Replace 5 A/C units, replace windows,
reseal/recoat parking lot, staff lunchroom cabinet replacements $193,500 Library – Paint building exterior $80,000
FS 413 – Build dorms and reseal/recoat parking lot $58,400 FS 410 – Painting, replace fixtures, reseal/recoat parking lot $53,600 Fountain of Life – Mosaic Restoration $30,000
FS 412 – Reseal/recoat parking lot $3,600
Finance Divisions
Payroll
Grants
Capital Projects
Bonds
Treasury
Asset
Management
Daily Operations
Licensing
Special Initiatives
Budget · ACFR · State Controller’s Reports · Procurement Accounts Payable · Accounts Receivable · Audits · Tax Administration Financial Procedures
Revenue
Taxes, Licensing
& Grants
Accounts
Receivable
General Billing
Cash Receipts
Vendors
Purchasing
Accounts Payable
Cash
Disbursements Banking Debt
Housing
Assets
Leases
Payroll Risk Budget Reporting
ACFR +
Financial Policies
Internal Control System Fund Balance Policy
Internal Control/Risk Assessment Procurement Policy
Accounting System Inventory Control
General Ledger Account Structure Vacation Rental Units
Project Ledger Structure Budgeting Process
Cash Management Independent Audit
Investment Policy Annual Financial Statements
Investment Reports Automated Timekeeping System
Debt Policy Reimbursement for Travel & Training,
and Vehicle Use Policy Fixed Assets Policy
Finance Division
As the City’s financial organization, the overall mission of the Finance division is to ensure we budget for, responsibly account for, and fiscally manage the City’s financial portfolio of 50+ funds.
Pay our
vendors
Pay our
people
Reporting
Financials
Finance Division – Major Processes
• Budget preparation and administration
• Monitor and control revenues, expenditures, assets, and licensing • Service debt and loan requirements
• Bank activity reconciliation and financial investments • Monthly and year-end general ledger closing processes Finance Division – Major Processes
• Financial statements and required reporting, internal reporting • Auditing materials and activities coordinated with auditors • Process owner of the City-wide Enterprise Resource Planning (ERP) system Financials, Payroll, General Revenues, and Assets
ANNUAL FILINGS
Annual Comprehensive Financial Report (ACFR)
Audit - Interim (1 week) and Year-End (2 weeks)
Biennial Budget
Biennial OPEB Actuarial Evaluation
Landscape and Lighting District Budget
RCTC - Measure A & TDA Agreed Upon Procedures
Audit
Recognized Obligation Payment Schedule (ROPS)
State Controller - City / CSD / Payroll / PFA
State Controller - Street Report, includes SB 1
Financial Reporting
MONTHLY AND QUARTERLY FILINGS
Visit Greater Palm Springs - TOT Reporting Monthly
Bureau of Labor Statistics - Payroll Gender Statistics Monthly Avenu Insights - UUT Reporting Quarterly
Certified Access Specialist Program (CASp) to State Quarterly CDTFA - Sales Tax Filing Quarterly
PERMA - Payroll Filing Quarterly
Financial Reporting
Financial Reporting and Timelines
Includes Monthly, Quarterly, Annual, and Biennial Filings
Audit Timeline
Annual Comprehensive Financial Report
Timeline
Biennial Budget Timeline
Finance - Accomplishments
• Governmental Finance Officers Association’s (GFOA) Certificate of Achievement.
• GFOA’s Distinguished Budget Presentation Award
• No significant issues in Auditing Letters for FY 23 and FY 24 • Achieved the minimum targeted 33% reserve fund balance level Finance - Accomplishments
Tyler ERP implementations and enhancements:
• City-wide training on using the Tyler ERP for account inquiries • Position Budget Control to improve salary and benefit forecasts • Electronic timekeeping, expense reimbursement, and “cradle-to-grave” in-house payroll functions
• Enterprise Asset Management module used across departments • Central Budget Entry module used across City departments Finance - Accomplishments
• Implemented comprehensive development impact fee study and annual consumer price index (CPI) increases.
• Provided project management for the $5 million+ Tropical Storm Hilary FEMA reimbursement claims.
• Closed out COVID-19 FEMA reimbursement claims totaling over $252 thousand.
Finance
Goal C (Fiscal) and Goal D (Innovation)
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 managed
3. The City’s financial activities are conducted in a legal, accurate, and timely manner. This is accomplished concurrently with providing quality financial management services to city staff, customers, and the community.
4. Continue to leverage and refine the City’s Enterprise Resource Planning (ERP) system financial backbone.
5. Align staff functions along the three finance divisions for effective succession planning.
Finance – Examples of Performance
Measures
Finance Professional Services
Professional services totals $315,000 which is a decrease of $65,000 from previous years
Purchasing/Procurement -
Accomplishments
• Centralized purchasing efforts
• Utilized Bid, Contract, and Purchase Order Modules to encumber funds and track procurement processes.
• Successfully ensured procurement processes are fully compliant with local, State, and Federal regulations
• Increase the number of online locations that RFP, RFQ, and IFB are posted.
Grants Management - Accomplishments
• Assisted various departments with grant applications, leading to an additional $558,620 awarded during this initial year including:
• US DOT Safe Streets 4 All - $399,700
• CalOES Listos California CERT Support - $25,000
• Best Practices Digital Equity Learning Community - $20,000 Grants Management - Research Topics
Main sites subscribed to for research include:
• Federal Grants: https://www.grants.gov/
• California Grants: https://www.grants.ca.gov/
Subscribed to over 50 ListServs in researching the topics/functions listed below:
• Public Safety,
• Environmental,
• Streets,
• Parks,
• Animal Control,
• Housing, and
• Homeless Assistance funding opportunities.
Financial Services – RDA
Successor Agency to the Former Redevelopment Agency
Funding is a pass-through from the State of California/Dept of Finance to the County of Riverside/Auditor Controller’s Office to the City of Cathedral City for tax allocation bond (tab) debt service:
FY 2026 - $14,466,691
FY 2027 - $14,528,203
Successor Agency to the Former
Redevelopment Agency (RDA) as of 06/30/2025
OBLIGATION TOTAL
FINAL
FISCAL YEAR
2000 Tax Allocation Bond Series A $ 9,765,000 2034 2007 Tax Allocation Bond Series B 25,282,389 2032 2014 Tax Allocation Bond Series C 8,200,944 2034 2021 Tax Allocation Bond Series A 32,125,500 2036 2021 Tax Allocation Bond Series B 4,241,649 2033 2021 Tax Allocation Bond Series C 14,339,800 2032 2024 Tax Allocation Bond Series A 27,272,125 2035 2024 Tax Allocation Bond Series B 10,550,750 2034 Administrative Allowance 150,000/100,000 2036
Bond Payment Services 360,000 2036
Date Palm Center DDA (forgivable) 25,057,793 2027 Financial Services – Successor Agency
HOUSING SUCCESSOR AGENCY
Revenue N/A
Loans Receivable (forgivable) $15,034,396
Liens $ 4,053,020
Fund Balance $ 2,850,838
Housing Successor Agency
City of Cathedral City serves as the Housing Successor Agency • At the time of dissolution in 2012, there were 81 housing parcels to be developed or sold. • As of now, 14 housing parcels remain
• 9 parcels – Downtown Cathedral City, east of the Senior Center (2+ acres) • 5 parcels – North of La Pasada, south of I-10 and the railroad tracks (19+ acres)
Housing Successor Agency
Housing Successor Agency
• The City prepares an annual report and does compliance monitoring on all the restricted housing stock.
• Each rental project is governed by the rules in place at the time funding occurred.
• Monitoring can include reviewing operating budgets, schedules of rental income, annual reports, and/or site visits
Housing Successor Agency - Communities
Properties to monitor and 1,770 units in our City, comprised of:
• Casa San Miguel – 39 units for special needs
• Casa Victoria – 50 units for low-income seniors over 62 • Cathedral Palms – 231 units – all senior
• Cathedral Towne Villas – 61 units for families with moderate income • Coachella Valley Housing Coalition (CVHC) – 16 bank-owned duplexes converted to 32 affordable, single family, owner-occupied units.
• Creekside Apartments – 185 units for low and very low-income families • Heritage Park – 153 units for low -income seniors over 55 Housing Successor Agency - Communities
Properties to monitor (continued):
• Mountain View – 280 units for seniors 62+ with disabilities • Northwoods (Canyon Vista) Apartments – 90 units with 46 low-income units • Nova Ocotillo Place – 135 units with 108 moderate to high income and 27 units very low
• Park David Apartments – 240 units for low-income seniors over 55. • River Canyon Apartments – 60 units for extremely low, very low and low-income families
• Terracina Apartments – 80 units for low to moderate income families • Tierra del Sol – 75 units for very low-income senior households over 62 • Veteran’s Village – 59 units for low-income senior households over 62 Housing Successor Agency –
Assistance/Liens
Owner-Occupied Housing Programs Units Income Category Lien Release Date Range
Total
Liens
COACHELLA VALLEY HOUSING COALITION (CVHC) 14 Very low and low income Nov 2030 - Jan 2036 $ 343,500 SANITATION CAPACITY ASSISTANCE PROGRAM (SCAP) 10 Very low to moderate Nov 2033 - Feb 2056 5,655 HOUSING ENABLE BY LOCAL PARTNERSHIP (HELP) 12 Very low income Dec 2050 - Jun 2055 401,870 COMMUNITY HOME IMPROVEMENT PROGRAM (CHIP) 325 Very low and low income May 2025 - Dec 2061 893,032 ASSESSMENT DISTRICT FEE ASSISTANCE (ADFAP) 338 Very low to moderate May 2025 - Dec 2061 600,090 SEWER HOOKUP ASSISTANCE PROGRAM (SHARP) 244 Very low to moderate May 2025 - Dec 2061 510,426 HABITAT FOR HUMANITY (H4H) 1 Very low income April 2060 20,000 DUPLEX CONVERSION PROGRAM (DCP) 9 Very low and low income Sep 2026 - Jun 2053 224,900 FIRST TIME HOME BUYER PROGRAM (FTHB) 9 Very low and low income Jan 2029 - Jun 2053 81,623 DREAM HOMES RENOVATION PROGRAM (DHRP) 32 Low income Oct 2048 - Apr 2056 971,924 TOTAL 994 TOTAL $4,053,020
The 994 units are spread across 490 parcels. 327 parcel owners participated in multiple programs (2- 5).
Properties with active liens sold prior to lien release date may result in repayments to the City.
General Government
General Government accounts for those 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 sharing agreements
• unassigned fleet and utilities
• debt service (city) obligations and
• contingencies.
THE END