Agenda packet — Cathedral City City Council, May 28, 2025 (part 3 of 3)

B-14 Be vigilant in efforts to keep regional CVWD and RCFCD projects moving forward. o City staff will continue to communicate with CVWD and RCFCD on their projects and will continue to update CVWD and RCFCD 5-Year CIP plans to program funding for Cathedral City projects.

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-2 Develop an inventory of contract services that are due for bid and request proposals. o The Engineering Division will continue to work with the Financial Services Department to track on- call annual contracts to remain aware of term lengths and extension options.

C-6 Implement a private development entitlement and plan review system which is predictable, streamlines internal intake and review processes and creates applicant experiences which are facilitative vs regulatory. o An engineering development project status list has been developed and implemented. City staff and their consultants are coordinating standard plan submittal formats and standards for developing standard conditions of approval.

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

E-7 Identify improvements and pursue grant funding to improve the safety and connectivity of non-motorized routes throughout the City.
o Coordinating with the Financial Services Grant Analyst to identify and pursue relevant grant opportunities.

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 provide 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
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• 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 for local, state, and federal funding to complete the next project steps. for the DaVall Drive Interchange Project.
• Complete the projects identified in FY 2025/2026 and FY 2026/2027 Capital Improvement Program (CIP) Plan, such as:
o HSIP Cycle 9A Twelve Intersections Traffic Signal Updates o HSIP Cycle 11 A Unsignalized Intersection Upgrades
o HSIP Cycle 11 B Two Signalized Crossings
o HSIP Cycle 11 C Citywide Traffic Signal Hardware Upgrades o HSIP Cycle 11 D Pedestrian Crossing at 30th Avenue and San Eljay o Construction for the East Palm Canyon Widening and Master Undergrounding Plan, including traffic signal improvements at East Palm Canyon Drive and Cree Road o Bike lane improvements, including SB821 Class III Bike Route- Whispering Palms Trail from Dinah Shore to 30th Avenue and SB821 Class IV Bike Lane- Perez Road from Cathedral Canyon Drive to Date Palm Drive
o Landau Public Alley Reconstruction from Vista Chino to 30th Avenue. o Design of Edom Hill Truck Climbing Lane north of Varner Road. o Vista Chino from Date Palm Drive to Horizon Road pavement reconstruction. o Date Palm Drive from Vista Chino to 30th Avenue pavement reconstruction.

ENGINEERING
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PERFORMANCE MEASURES

Performance Measures for FY 2025/2026 – FY 2026/2027:

The following Engineering KPMs will be used to monitor the efficiency of projects. These KPMs will be used to determine how well Engineering Staff 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 project 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, this 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 will 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 fourteen (14) days plan check review cycle has been achieved and will be maintained as the benchmark for the division.

Performance
Measure
Definition Baseline FY
2024
Goal
Project Timeline Percentage of CIP Projects completed by target date 60% 64% 80% Project Budget Percentage of CIP Projects completed within the authorized budget 90% 93% 100%
Plan Checking
Cycle Time
Percentage of Community Development Plan Checks
completed within the 14-day plan check review cycle
benchmark
60% 60% 75%

MAINTENANCE
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The Maintenance Division of the Public Works Department is responsible for maintaining the City’s streets, public open spaces and parks. Street maintenance and public maintenance services include, but are not limited to:

• Street repairs
• Street signage, striping, curb painting, sweeping and repair • Traffic signal maintenance
• Administration of solid waste contracts, services, and programs • Blow sand removal
• Drainage system maintenance
• Graffiti removal from public facilities and related contracts, services, and programs • Illegal dumping removal coordination
• Coordinating the removal of hazardous materials
• City homeless encampment cleanup support services
• Emergency responder assistance during accidents, fires, and other incidents • Landscape maintenance at various public right-of-way locations • Weed removal within the street right-of-way
• Maintenance of City vehicles and equipment
• Minor improvement projects

In addition, Maintenance provides services for the maintenance of ten public right-of-way areas adjacent residential housing developments, the public right -of-way areas within the City’s Auto Park and other City -owned property areas.

Maintenance staff are called out as part of the first responders team during emergency events, such as and not limited to, stormwater flooding events, and Police and/or Fire Department emergency response events.

Maintenance initiates and manages many of the City’s recycling programs. The Public Works Yard facility is the designated collection site for the City’s verified residents to dispose of electronic waste, batteries, medical waste, sharps, and tires every Tuesday from 1:00 p.m. to 2:30 p.m.

From October to May on the first Saturday of each month, Maintenance coordinates and provides assistance at Community Shredding Events, where residents can bring their paper documents to securely be shredded and recycled.

MA INTENA NCE EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 166,871 174,125 189,086 14,961 197,178 8,092 Operations 906,507 704,283 884,009 179,726 884,866 857
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 5,876 0 0 0 0 0
TOTAL EXPENDITURES 1,079,253 878,408 1,073,095 194,687 1,082,044 8,949

MAINTENANCE
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ACCOMPLISHMENTS

Recent accomplishments of the Maintenance Division include the following:

• Completed the following beautification projects by installing drought tolerant landscaping at:
o Shifting Sands Trail and Whispering Palms Trail.
o Century Park Lighting and Landscape District (LLD) 16B along DaVall Drive from McCallum Way to Century Park Drive.
o The Dinah Shore Bridge.
o Within the East Palm Canyon Median.
• Completed the following Standard Operating Procedures for the Fleet Division:
o Creating a Fuel Fob.
o Fleet Fueling Process.
o Lockbox for Pool Vehicle.
o Reporting City Vehicle Accidents.
o Reservation for the Shopping Cart Trailer.
o Fleet General Management Policy.
• Completed the following Standard Operating Procedures for the Public Works Maintenance Division:
o Inspection of Parks, Park Equipment, and Restrooms.
o Political Sign Placement and Removal.
o Traffic Plan for Special Events.
o Blow Sand Removal.
o Emergency Call Outs.
o City Facility Clean-Up Projects.
o Emergency Response Recalls.
o Small Equipment Rental.
o Localized Flooding.
• Completed the biennial City-wide arterial street striping and repainting project including stop bars, legends, markers, red curbs and crosswalks.
• Patched potholes on various streets within the City, including Gerald Ford Drive, Date Palm Drive and Varner Road north of I-10.
• Maintained the Public Works Fleet with an emphasis on efficiency and clean energy. • Developed a Traffic Calming Program.
• Implemented Code Red Street Sweeping Notification Program. • Provided logistical support for several City events, described by name: Snow Fest, Cathedral City Balloon Festival, Taste of Jalisco, LGBT Days, Battle of the Badges, Tour de Palm Springs, the NCAA Women’s Fast Pitch Tournament, Butterfly/Spring Festivals and the Fields of Valor. • Installed and maintained City art pieces and related pedestal structures at several City locations in support of the Art in Public Places Program.
• Maintained City wayfinding signs and City entrance monuments within the City.

MAINTENANCE
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GOALS AND OBJECTIVES

Maintenance 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-1 Develop an Electric Vehicle transition plan to comply with upcoming state mandates and include consideration of providing publicly accessible charging stations.

B-6 Improve pedestrian access to parks through the use of crosswalks and sidewalk improvements.

B-13 Complete planned flooding control infrastructure projects, especially as part of street improvement projects.
• Continue forward with a focused effort on maintaining the City’s arterial corridors, medians, and respective right of way areas to provide safe travel ways for motorists, bicyclists, and pedestrians. o Continue street striping, street legend applications and improve non and illuminated street signs, upgraded traffic control devices, and enhanced the safe routes to school corridors. • Provide the maintenance needed to keep pace with the growth and expansion of new and/or revitalized City streets.
• Continue to support City events by providing necessary staffing as requested by other city departments.

MAINTENANCE
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PERFORMANCE MEASURES

Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance
Measure

Definition

Goal
Fleet Management
Policy
Develop and implement fleet management
policies to establish vehicle replacement and
utilization standards.

Complete 2026 approval received
from Finance and Department
Head

Electric Vehicle Plan
Develop an Electric Vehicle plan to comply with
upcoming state mandates and include
consideration of providing publicly accessible
charging stations

2027-2028 Completion included
within local Climate Action Plan.

Entryway, Median
& Lighting Master
Plan
Work with Engineering Division on developing an
Entryway, Median and Lighting Master Plan to
provide appealing gateways into the city.

Projects completed 2026-2027.

Citywide Sign
Inventory Program
Coordinate the implementation of a citywide sign
inventory program
Inventory completed 2027.

Enhance Street
Maintenance Work
Projects include grinding humps,
red/yellow/white striping, curb/gutter repairs
and crack sealing,
Maintenance work logs in 2026
should reflect more street
maintenance projects than
previous years.

City Streets and
Medians
Ensure that there are clean safe and visually
attractive conditions throughout and along city
streets of medians.

On-going, minimum complaints.

PARKS
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The Desert Recreation District will be taking over the maintenance of the following City park facilities effective July 1, 2025:

• Ocotillo Park
• Panorama Park
• Century Park
• Dennis Keat Soccer Park
• Esperanza Park (to be completed in Spring, 2025)
• Patriot Park (gazebo and trash collection only; lawn and tree maintenance is provided by Big League Dreams)

The Parks Division of the Public Works Department is responsible for providing a portion and/or all the continued maintenance and operations at the various City parks (and facilities) listed below. The maintenance of these facilities by the City will continue to be reviewed as the DRD begins to take over the maintenance of the parks.:

• Cathedral City Community Amphitheatre
• Cathedral City Townsquare
• Festival Lawn
• David Vasquez Memorial Park
• Lower Cove Basketball Court
• 2
nd Street Dog Park
• CV Link
• Patriot Park xeriscape

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

PARKS EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 436,853 617,154 158,500 -458,654 152,500 -6,000 Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 128,872 0 0 0 400,000 400,000
Transfers out 346,116 397,218 15,732 -381,486 16,362 630 TOTAL EXPENDITURES 911,841 1,014,372 174,232 -840,140 568,862 394,630 PARKS
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ACCOMPLISHMENTS

Recent accomplishments of the Parks Division include the following:

Panorama Park projects:
• Beautification of the perimeter by adding decomposed granite landscaping material , removing and/or replacing expired plants, and removing/relocating/installing irrigation heads. • Paint faded play equipment including the fire engine, swing set, and water feature. • Relocate dog park drinking fountain to eliminate standing water.

Ocotillo Park projects:
• Beautification of the perimeter by adding decorative rock landscaping material along slope areas, removing 300 irrigation heads, and installing eight (8) new shade trees. • Paint faded amenities including picnic tables, bike racks, and restroom privacy doors.

Century Park projects:
• Beautification of the perimeter landscaping by removing blow sand, irrigation heads, and replacing expired plants.
• Baseball field renovation included installing a new backstop, regrading/realigning the baseball field, installing a new home plate and pitching mound and adding a concrete pad for new bleachers.

Lower Cove basketball court:
• Beautify the basketball court by refreshing the court paint and striping and installing a new backboard and net.
• Installed new amenities including two ( 2) shade trees and three ( 3) sitting benches around the basketball court.

Winter Renovation process:
• During the reseeding process, Public Works Maintenance spread mulch over the turf to strengthen and develop more vibrant grass at each park.

Parks and Community Events Commission
• Record attendance at the commission sponsored Yoga in the Park series • Mary Pickford Summer Movie Program
• 2nd Annual Howl-O-Ween Event at Panorama Dog Park
• Mobile Spay and Neuter Clinic 1st event October 2024, 2nd scheduled for April 2025. • 4th year Tuesday Yoga classes at Community Amphitheater, record breaking attendance in 2025. • 22K Walk for Veteran Suicide and PTSD Awareness Event • Dream Homes Park Naming Subcommittee: PACE initiated the outreach, gathered names, and passed on recommendation to City Council. PACE and Public Arts Commission (PAC) subcommittee are currently working on community engagement for the selection of an art piece for the new Esperanza Park. • Mary Nutter: supported event by hosting an information booth for all visitors: where to eat, shop etc. • Subcommittee worked with PAC and staff on the Arts in the California Parks Local Parks Grant application.

Desert Recreation District
• Facilitated meetings with DRD staff to transition maintenance of the parks to staff and contractors. • Negotiated standards of care for the parks that will be maintained by the district.

PARKS
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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-3 Develop and implement a wilderness trail plan.

B-6 Improve pedestrian access to parks through the use of crosswalks and sidewalk improvements.

• Develop a wilderness trail plan that will be implemented over time. The Parks and Community Events Commission (PACE) will research potential trailheads and add more park signage around the city. • Partnering with PACE to continue smaller community activities within local parks. • Merge the park maintenance and programming with the Desert Recreation District.

• Track Park maintenance in alignment with standards set out by the Desert Recreation District.

• Continue improving and upgrading park infrastructure e.g., bathrooms, walking paths, lighting, baseball fields, fitness equipment areas, soccer fields and playground areas. • Improve pedestrian access to parks by constructing new crosswalks and sidewalk improvements. • Update the City’s Parks and Recreation Master Plan.
• ADA Improvements at Dennis Keat Soccer Park and Century Park.

PARKS
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PERFORMANCE MEASURES

Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance
Measure
Definition Goal
Wilderness Trail Plan Develop a wilderness trail plan that will be implemented over time. PACE will research potential trailheads and add more park signage around the city.

Complete by end of 2026,
adopted by PACE and
Council.

Community Activities
within Local Parks
Partnering with PACE to continue smaller community
activities within local parks.
6 events
Park Maintenance
and DRD
Merge the park maintenance and programming with the
DRD. Track park maintenance and alignment with
standards set by DRD.

Maintenance Logs will
reflect status.

Park Infrastructure Continue improving and upgrading park infrastructure bathrooms, walking paths, lighting, baseball fields,
fitness equipment areas, soccer fields and playground
areas.

On-going as budget
permits. Renovations will
be documented.

Crosswalks and
Sidewalk
Improvements
Improve pedestrian access to parks by constructing new
crosswalks and sidewalk improvements.
2026 - 2027
Parks and Recreation
Master Plan
Update the City's Parks and Recreation Master Plan 2026 - 2027 Park ADA
improvements
Complete ADA improvements at Dennis Keat Soccer
Park and Century Park
2026 - 2027
Wilderness Trail Plan Develop a wilderness trail plan that will be implemented over time. PACE will research potential trailheads and add more park signage around the city.

Complete by end of 2026,
adopted by PACE and
Council.

ART
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The Cathedral City Public Arts Commission is an advisory body to the City Council whose mission is to advance visual and performing art in the community. The Commission makes recommendations to the City Council on the selection, acquisition, and installation of public art paid for by developer fees. The Commission supports performing arts in all disciplines through a community arts grant program authorized by the City Council and through sponsorship or creation of events that showcase why Cathedral City is “Where Art Lives.”

ACCOMPLISHMENTS

• Selected 23 local and regional artists to paint twenty-five benches at Ocotillo Park. Each bench had a sign in both English and Spanish with the artists statement about their bench. • City GIS staff and the Public Arts Liaison created a story map of the Ocotillo Park Bench project, in both English and Spanish, showcasing the artists and their creations. https://storymaps.arcgis.com/stories/61291c788e894620b5e44e7af304c3d2 • Advertised, reviewed and recommended four organizations to receive a total of $20,000 in community arts grant funding.
• Advertised a call for artists, with preference of Cathedral City artists, for the first Quarterly Art Exhibit series at the Cathedral City Library held on May 18 &19, 2024, August 24 & 25, 2024, and November 9 & 10, 2024.
• Procured display racks to help facilitate art exhibits. • Partnered with Karen and Tony Barone and the Chuck Jones Gallery to host the exhibit: Karen and Tony Barone CATalysts of the Future, featuring fourteen of the Barone’s sculptures in Town Center Park from March 15 through April 20, 2025.
• Clean and maintain the city’s public art sculptures throughout the city.

ART EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 25,303 54,886 60,000 5,114 60,000 0
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 25,303 54,886 60,000 5,114 60,000 0
ART
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GOALS AND OBJECTIVES

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, well-maintained, and issues surrounding homelessness have been compassionately addressed with thoughtful, coordinated, and collaborative programs. • Select an artist for the design and installation of a public art piece for the new Esperanza Park, that will be funded from the Art in Public Places funds; solicit engagement from the Dream Homes community in advance, during and through the selection process.
• Host Quarterly Art Exhibits at the Cathedral City Library. • Award $20,000 in community arts grants that will have a performance period of July 1, 2025 - June 30, 2026 and July 1, 2026 - June 30, 2027.
• Review Art in Public Places fee and make recommendations on possible changes to how the fee is charged.

PERFORMANCE MEASURES

Future performance measures:
• Participation in city-sponsored arts and cultural events. • Selection and installation of Art in Public Places funded art pieces.

POLICE DEPARTMENT AND ADMINISTRATION
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The Office of the Chief of Police includes the Police Administration Division, which provides policy and leadership direction. The Chief’s Office also includes Professional 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 13 new full and part -time employees, including 6 officers, 1 full -time records clerk, 1 full -time dispatcher, 1 part-time background investigator, 1 police service assistant (PSA), and 3 cadets.

• Purchased a Faro focus laser scanner which is a powerful tool for creating detailed 3D representations of crime scenes, critical incidents, or any other complex environments. These 3D models are valuable for investigation, analysis, and legal purposes, providing accurate and immersive visual documentation.

• Purchased 5 Automatic License Plate Recognition (ALPR) (Flock) cameras.

• Grant funded purchase of 13 Tasers.

• Purchased 4 Light Detection and Ranging (LiDAR) handheld laser guns which measure the distance between objects by hitting the target with a laser and then analyzing the reflected light to help with speed enforcement,

• Purchased a new Tactical ID -N plus narcotics machine specifically designed for non- contact forensic analysis of narcotics, pharmaceutical drugs, cutting agents, and their precursors by law enforcement personnel.

• Successfully launched a comprehensive mental health and wellness program within our police department aimed at improving the mental health and well- being of our staff. Every employee had the ability to download the application to their phone for 24-hour care.

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

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

• Continued to evaluate best practices relating to continually changing laws within the State of California.

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

A DMINISTRA TION EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 2,066,900 2,120,593 2,231,472 110,879 2,200,506 -30,966 Operations 401,851 459,124 518,254 59,130 541,470 23,216 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 2,468,751 2,579,717 2,749,726 170,009 2,741,976 -7,750

POLICE DEPARTMENT AND ADMINISTRATION
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GOALS AND OBJECTIVES

Police Department and Administration Division Goals:
• 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 levels 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 the City Council. Conduct a quarterly review of crime trends and patterns to make deployment of personnel changes as necessary.

• Annual internal audits will be conducted by PSB to ensure compliance with state laws related to SB 2 and SB 1421.

• Explore alternatives to animal control services.

• Improve city events, safety and security.

City Council Goals and Objectives include:

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 Continue to explore and utilize technology to promote public safety.

• Develop motorized bicycles on sidewalks ordinance.

• Expand the use of cameras and other technology to promote public safety by adding 5 more Flock cameras.

E-3 Continue Police, Fire, and Expand Code Compliance engagement with the community.

• Increase Police engagement in gated communities.

POLICE DEPARTMENT AND ADMINISTRATION
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PERFORMANCE MEASURES

Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance Measure
FY 2024
Actuals
FY 2025
YTD Actuals
FY 2025
Estimated Total
Attendance at community events 31 24 32
Traffic fatalities 5 4 8
Driving Under the Influence (DUI)
Arrests
253 135 240

Performance Measure Definition Baseline FY 2024
Complaint allegations compared to previous year 9 4 0
Category I sustained allegations (compared to total Category I allegations) 0 0 0 Category II sustained allegations (compared to total Category II allegations) 0 0 0

FIELD SERVICES (OPERATIONS)
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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 in 2023 handled approximately 29,829 calls for service, made 2,830 arrests for misdemeanor and felony crimes, and self-initiated 15,211 calls for service. In 2024 the Operations Division handled approximately 27,177 calls for service, made 3,011 arrests for misdemeanor and felony crimes, and self-initiated 14,472 calls for service.

• We have continued our partnership with Riverside CBAT to have a clinician assigned to patrol to assist with calls dealing with mental health.

• Obtained and utilized CA State Office of Traffic Safety grant funding to address pedestrian safety, DUI - related issues, and reduce the number of fatal and injury collisions.

• Utilized Department of Justice, Proposition 56 Tobacco Grant funds to inspect, educate and enforce tobacco laws of licensed tobacco retailers. Using this grant we educated, inspected and partnered with 41 tobacco businesses in our city.

• Continue to utilize the Coplogic Online Reporting System providing the opportunity to file online reports for certain crimes not requiring or desiring a police response. • We created and implemented a Traffic Enforcement Team, consisting of three Motor Officers, one Motor Sergeant, covering traffic enforcement six days a week. We issued on average 25 hazardous traffic violation citations a day. They have also investigated six traffic fatalities in 2023 and five traffic fatalities in 2024, five of which are being criminally prosecuted by the District Attorney’s Office.

• We recruited and hired six police officers, to back fill vacancies and positions that opened due to attrition.

We also promoted five new Field Training Officers to teach and train the new officers entering the police force.

FIELD SERVICES EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 7,762,311 9,245,571 10,062,068 816,497 10,370,813 308,745 Operations 1,657,775 1,541,063 1,777,116 236,053 1,879,112 101,996 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 380,173 29,829 0 -29,829 0 0
TOTAL EXPENDITURES 9,800,260 10,816,464 11,839,184 1,022,720 12,249,925 410,741

FIELD SERVICES (OPERATIONS)
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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 Liaison Officers to inform and educate the community on the problems facing the unsheltered community and steps taken to reduce the effects of the unsheltered on the community.
• Continue our partnerships with the established Neighborhood Watch Programs , Gated Communities and Mobile Home Communities. Provide support and information to those who continue to meet within the various neighborhoods.

• Continue to further develop the department’s Community Service Officer (CSO) positions and hire and additional two CSO’s to work seven days a week covering all shift deployments.

• Continue to r ecruit 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) grant funding to focus on traffic 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, Proposition 56 Tobacco Grant funding, to monitor licensed tobacco retailers in the city and conduct two retail enforcement inspections 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.

• Conduct research and apply for a grant through the Office of Traffic Safety to focus enforcement efforts on traffic matters related to Marijuana DUI enforcement. This will help address traffic deaths and reckless driving incidents on our roadways.

FIELD SERVICES (OPERATIONS)
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PERFORMANCE MEASURES

Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance Measure Definition Baseline
FY
2024 Goal
Community Engagement PD attendance at community sponsored events 20 32 20 Homeless Liaison Officer (HLO)
Services Rendered Increase the acceptance rate for unhouse services being offered 227 227 249 Traffic Fatalities Reduce Traffic fatalities through vigilant enforcement 5 5 3 Community Service Officer Increase our community service officer staffing levels 2 2 4

HLO Program

Performance Measure

CY 2023 CY 2024 Total
HLO Contacts 2,568 5,297 7,865
Services Rendered 48 179 227
Services Declined 1,898 4,871 6,769
Family Reunites 3 4 7
Partnership Contacts 166 172 338
Campsites Marked 220 277 497
Campsites Cleaned 200 653 853
Shopping Carts Removed 91 384 475
Arrests 63 44 107
Citations 78 131 209

Traffic Enforcement Bureau

Performance Measure

* CY 2023 CY 2024 Total
Citations Issued

2,128 3,253 5,381
Vehicles Towed

84 90 174
Fatality Investigations

6 5 11

*2023 Stats recorded from the launch of bureau in August of 2023

FIELD SERVICES (OPERATIONS)
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New Performance Measures for FY 2025/2026 and FY 2026/2027:

• Maintain current staffing levels and recruit police officers to reach our goal of 52 sworn officers. Recruit and hire another CSO to bring our non- sworn field service officers to a total of 4. Obtain each goal by the end of fiscal year 2026.

• Attend community events hosted by Cathedral City. Attend school events, continuing our partnership with our growing community. Provide education and speak at community/neighborhood watch programs.

Increase our community event attendance by ten percent at the end of the fiscal year 2026.

• Maintain our commitment to assisting the unhoused community by increasing the acceptance of our services render numbers by ten percent at the end of the fiscal year 2026.

• Reduce roadway traffic fatalities to 4 of lower, through vigilant enforcement by the end of fiscal year 2026.

INVESTIGATIVE SERVICES
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The Investigative Division is made up of Detectives, Special Assignments, Crime Analyst, Background Investigators and Evidence Unit.

• The Detective Bureau is comprised of five Detectives, 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 crimes, including homicides, assaults, armed robberies, sexual assaults, domestic violence, fraud, computer crime, hate crimes, identity theft and other sensitive or critical incidents. There are also two specialized detectives; one assigned to the Gang Impact Team, and the other 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.

• The Evidence Unit supports the Detective and Traffic Bureau by collecting, documenting and processing evidence from crime scenes. The Evidence Unit is also responsible for the handling of all evidence booked into the police evidence room.

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

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

INVESTIGATIVE SERVICES EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 3,539,490 2,961,026 2,813,613 -147,414 2,923,927 110,314 Operations 42,303 159,937 207,132 47,195 179,080 -28,052 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 3,581,792 3,120,963 3,020,745 -100,218 3,103,007 82,262

INVESTIGATIVE SERVICES
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ACCOMPLISHMENTS
Recent accomplishments of the Investigative Division include the following:
• In 2023 the Detective Bureau reviewed 418 major cases. • In 2024 the Detective Bureau reviewed 347 major cases. • Detectives worked over 149 major crimes in 2023 and 2024, including homicides, attempted homicides, home invasion robbery, rape, assault with a deadly weapon, child sexual abuse, child physical abuse, and burglary. There was one homicide reported in 2023 and ZERO for 2024. • Purchased and installed additional Flock ALPR cameras bringing the total to 2 5 Flock Cameras placed throughout the city. These cameras were instrumental for detectives conducting their investigations.

• Background investigations were completed on 115 Police, Fire Department and City Hall applicants by three part-time Investigators. Of those applicants 24 new city personnel were hired. • Added an additional Detective to team, bringing the number of Detectives to five.

• Sent detectives to specialized training in a variety of topics to further develop their skills and bring additional knowledge to the department.

• Received certification from California Police Officer Standards and Training ( POST) for the department’s perishable skills courses in Firearms and Driver Safety.

• Detectives were able to use a variety of technological resources to investigate and solve significant cases.

The technology included computer data analysis, social media data, vehicle data and cellular phone data.

• Acquired a FARO 3D scene scanner for crime scene documentation. This reduces the need for outside agencies’ assistance during major incidents.

• Integrated statistical crime data on the Police Department website, allowing community members to view crime statistics.

INVESTIGATIVE SERVICES
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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:

• Evaluate and enhance available technology to aid in the identifying, prosecuting, and closing of cases.

• 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.

• Utilize the special enforcement teams’ resources, such as the Narcotics Task Force and the Gang Impact Team, to assist in crime fighting efforts throughout the city.

• Seek specialized training opportunities specific to investigations and visit cold case investigations with assistance from background investigators.

• Continue to educate the public on crime prevention by participating in neighborhood watch meetings, community events, and posting to social media and Police Department websites.

• 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 camera locations based on crime trends.

INVESTIGATIVE SERVICES
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PERFORMANCE MEASURES
Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance Measure

Definition

Baseline

FY
2024

Goal
Violent crime rate per 1,000 residents
Number of FBI Part 1 violent crime cases per
1,000 residents (Murder, Rape, Robbery,
Aggravated Assault)

4 3

2.5 Violent crime clearance rate
Percentage of FBI Part 1 violent crime cases
cleared by arrest or exceptional means
(Murder, Rape, Robbery, Aggravated Assault)

40%

>45%

New Performance Measures for FY 2025/2026 and FY 2026/2027:

• Reduce the number of Federal Bureau of Investigations (FBI) Part 1 violent crime cases per 1,000 residents (Murder, Rape, Robbery, Aggravated Assaults). In 2024, Cathedral City saw a violent crime rate of about

3.0 per 1,000 residents. The goal for the Department and Investigations Bureau is to reduce the Part 1 violent crime rate to 2.5 or below. It should be noted the national average violent crime rate is 4.0.

• Increase the violent crime clearance rate. In 2024 the Investigations Bureau investigated 149 major cases involving Part 1 crimes. In 20025/2026 the Department and Investigations Bureau is looking to clear by arrest or exception means 45% or more of the Part 1 crimes.

EMERGENCY COMMUNICATIONS
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The Emergency Communications Center answers all 9-1-1 emergency and non-emergency telephone calls for the City of Cathedral City. All emergency requests for police, fire, and medical aide services are routed through the Communication Center.

ACCOMPLISHMENTS

Recent accomplishments of Emergency Communications include the following:

• In 2023 the Emergency Communications Center answered a total of 84,447 calls for service. (36,100 emergency calls and 48,347 non-emergency calls)

• In 2024 the Emergency Communications Center answered a total of 66,272 calls for service. (24,588 emergency calls and 41,684 non-emergency calls).

• Purchased Eventide Recorder, which records and stores all audio and data for Police and Fire emergency/non-emergency phone calls and radio transmissions.

• Completed annual CLETS testing and certification for police/fire/code enforcement employees.

• Completed bi-annual Continuing Professional Training (CPT) for Dispatch personnel.

• Purchased new headsets and batteries for consoles.

• Updated Dispatcher Training Manual.

EMERGENCY COMMUNICA TIONS EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 1,602,505 1,985,436 2,597,317 611,881 2,661,334 64,017 Operations 769,829 392,970 569,291 176,321 576,441 7,150 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 32,949 0 0 0 0 0
TOTAL EXPENDITURES 2,405,283 2,378,406 3,166,608 788,202 3,237,775 71,167

EMERGENCY COMMUNICATIONS
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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 first line of communication to assist personnel to be safe while responding to calls for service in the City, the Emergency Communications Center’s Goals and Objectives include:

• Ensure training, both formal and informal, is accomplished 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.

• Increase Dispatch staffing levels from 10 to 12 full-time Dispatchers.

• Increase part-time Dispatcher staffing levels to alleviate the increased cost of overtime.

• Re-implement Emergency Medical Dispatching ( EMD), as part of Riverside County Emergency Medical Services mandate once sufficient staffing levels are met.

• Purchase upgraded Call Processing Equipment (CPE) in cooperation with Cal OES.

EMERGENCY COMMUNICATIONS
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PERFORMANCE MEASURES

Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance Measure

Definition

Baseline

FY
2024

Goal
Vacancies among Dispatch positions Percentage of vacant Dispatch positions within the
department.

10 10

12 Emergency Medical Dispatch trained positions Percentage of EMD trained Dispatchers
0 TBD
12 911 call response Percentage of 911 emergency
calls answered within 15
seconds.
90%

99.32%

90%

Non-emergency calls response Percentage of calls to the non- emergency line answered
within 2 minutes.
90%

99.99%

90%

Response time to priority 0 calls (in minutes) Average time between when a priority 0 (hot) call is entered
into the system and when the
first unit arrives on scene.
7 5.39

7 Response time to priority 1 call (in minutes) Average time between when a priority 1 (just occurred) call is
entered into the system and
when the first unit arrives on
scene.
7 5.9

7 Response time to priority 2 calls (in minutes) Average time between when a priority 2 (prior) call is entered
into the system and when the
first unit arrives on scene.
10-30
min

10.7 10-30
min
PRIORITY 3 (DHS-we don’t use anymore) N/A N/A N/A N/A
Response time to priority 4 calls (in minutes) Average time between when a priority 4 (lobby) call is entered
into the system and when the
first unit arrives on scene.
10-30
min

9.6 min

10-30 min

ANIMAL CONTROL
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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 violation 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 disposing of animal carcasses. .
• Receiving fees paid by citizens for impounding, boarding and adoption of animals.

A NIMA L CONTROL EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 302,844 440,557 400,800 -39,757 420,540 19,740 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 302,844 440,557 400,800 -39,757 420,540 19,740

ANIMAL CONTROL
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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 Animal Control Officer (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 the 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
Performance Measures for FY 2025/2026 – FY 2026/2027:

• 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.

Performance Measure

Definition

Baseline

FY
2024

Goal
Monthly animal control reports Statistics received monthly from Riverside County Animal Control capturing impounds and numbers of
days sheltered.

12 12

12 Daily animal control reports Reports received 5 days a week detailing calls for service responded to in Cathedral City, minus
holidays.

251

FIRE DEPARTMENT AND ADMINISTRATION
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Fire Administration oversees emergency services, ambulance operations, public education, fire prevention, and emergency management (disaster preparedness). This division ensures the strategic, financial, and operational effectiveness of Cathedral City Fire & Emergency Medical Services (CCFE).

Financial Management

• Prepare and oversee annual budgets.
• Manage the department’s bi-weekly payroll.
• Manage and oversee purchases and spending including emergency vehicles, daily operational equipment, and supplies.
• Provide budget assistance to program managers.
• Identify and pursue grants and alternative funding opportunities.

Fire Department Planning

• Ensure compliance with federal, state, regional and local mandates to include Emergency Medical Services (EMS) protocols, firefighter safety, OSHA and other related compliance programs. • Manage mutual and automatic aid agreements with neighboring agencies. • Recruit and retain diverse personnel to reflect the community’s demographics. • Oversee standard and specialized training for first responders including hazardous materials, confined space rescue, and other disciplines.

Records Management

• Manage department reports, performance tracking, and compliance documentation. • Fulfill public records requests, subpoenas, depositions and other requests. • Analyze, collect, and manage department cost recovery programs to include ambulance transport fees, treat and release fees, joint apprenticeship committee training (Cal-JAC), OES and XRI deployment reimbursement, and other cost recovery programs.
• Maintain and track fire prevention inspection records. • Prepare and submit National Fire Incident Reporting System (NFIRS) quarterly reports. • Maintain and periodically review required records for ISO.

Facilities & Equipment Maintenance

• Provide materials and supplies for on-duty personnel to maintain fire stations and equipment • Monitor and maintain the City’s underground fuel storage tank and fuel system for compliance reporting with Federal, State, County and local codes and regulations. • Maintain vehicles and firefighting equipment to ensure safe and continuous operation.

A DMINISTRA TION EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 715,996 995,296 1,524,895 529,599 1,565,683 40,788 Operations 198,915 221,998 359,668 137,670 356,198 -3,470 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 914,911 1,217,294 1,884,563 667,268 1,921,881 37,318

FIRE DEPARTMENT AND ADMINISTRATION
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Personnel Management

• Coordinate hiring, promotions, and diversity initiatives in partnership with Human Resources. • Oversee the Firefighter Injury Prevention & Wellness Program. • Manage staffing, scheduling and timekeeping through the TeleStaff and Executime time keeping programs.
• Monitor industry trends and regulatory changes to maintain compliance. • Manage employee appraisal program including recognition and correction actions.

ACCOMPLISHMENTS
Recruitment & Promotions

• Successfully implemented the Fire Cadet Program (FY 2024–2025). • Hired multiple Firefighter/ Emergency Medical Technician (EMTs) and Ambulance Operators, advancing diversity initiatives.
• Promoted 3 Fire Captains, 2 Engineers, and 1 Battalion Chief, strengthening department leadership. • Increased fire department diversity by 30%.
• Increased the number of Spanish-speaking personnel to enhance service to the community. • Streamlined the Fire Department Actor Program for all ranks, fostering leadership development.

Department Planning & Compliance

• Completed the Fire Department Strategic Plan in July 2023. • Hired a Fire Marshal (July 2023) to oversee fire prevention, plan reviews, and inspections. • Hired a Deputy Fire Chief (February 2024) to oversee accreditation and fire operations. • Enhanced Community Risk Reduction (CRR) initiatives, including:
o Smoke Alarm Installation event in collaboration with the American Red Cross. o Stop the Bleed Program launch to improve community emergency preparedness. • Measure W funding update to support Cathedral City Fire & EMS infrastructure and services.

FIRE DEPARTMENT AND ADMINISTRATION
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Grants & Secured Alternate Funding

LOCAL HAZARDOUS MITIGATION PLAN (LHMP)
& EMERGENCY OPERATIONS PLAN (EOP)
GRANT
AMOUNT PURPOSE:

FEMA FUNDS $149,631
Updates outdated plan to support disaster risk
reduction eﬀorts OFFICE OF EMERGENCY SERVICES (OES) FUNDS $49,877 FEMA ADMIN FUNDS $7,896

ASSISTANCE TO FIREFIGHTERS GRANT
(AFG) AMOUNT PURPOSE:

FEMA FUNDS $154,607.27 Promotes personnel wellness and safety programs

OFFICE OF TRAFFIC SAFETY GRANT
CAR SEAT SAFETY AMOUNT PURPOSE:

OTS FUNDS $45,650 Enhances child passenger safety and education.

COMMUNITY EMERGENCY RESPONSE
TEAM (CERT) GRANT AMOUNT PURPOSE:

OFFICE OF EMERGENCY SERVICES (OES)
FUNDS $25,000 Improves community disaster preparedness
through hands on training classes.

Infrastructure & Technology Upgrades

• Upgraded/maintained emergency vehicles, including:
o Medic 3 upgrade to F450 Medix Ambulance
o Currently “building” 1 Rosenbauer Pumper Engine and 1 Rosenbauer Aerial Truck, expected delivery of the Engine May 2026 and the Truck August 2026. o Medic 22 F450 Medix Ambulance on order, expected delivery May 2026. • Upgraded to cloud based TeleStaff scheduling for improved workforce management. • Purchased Public Safety Enterprise Communication (PSEC) radios, integrating countywide digital interoperability for improved communication.
• Upgrading Edom Hill Repeater for improved communications and firefighter safety.

Performance & Wellness Initiatives

• Rolled out the Fire Department Injury Prevention & Wellness Program, reducing injuries and improving workforce morale.
• Expanded Center for Public Safety Excellence (CPSE) Accreditation efforts, receiving recommendation for accreditation from the CPSE Peer Team.

FIRE DEPARTMENT AND ADMINISTRATION
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GOALS AND OBJECTIVES

ALIGNMENT WITH THE STRATEGIC PLAN

Fire Administration supports multiple goals from both the City of Cathedral City’s Five- Year Strategic Plan and Cathedral City Fire & EMS’ Three-Year Strategic Plan:

City Council Goal A: Serving the Community with Pride and Dedication 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.

A-3 Develop and implement a professional development program to enhance career development opportunities, strengthen organizational capabilities, and increase organizational capacity.

• Introduce a Fire Cadet Program to introduce youth to the potential for careers in fire and emergency service.

A-4 Identify initiatives and establish programs that recognize and appreciate employees for performance, innovation, and efficiency.

• Strengthen recruitment efforts to ensure underrepresented groups comprise 25% of the workforce.

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 Implement recommendations of Facilities Master Plan

• Station 2 dorm and facility upgrades to accommodate new medic unit and meet gender compliance requirements.
• Install windows are Station 3 to mitigate dust storm impact and improve indoor air quality for operational readiness.

C-2 Develop an inventory of contract services that are due for bid and request proposals.

• As a part of accreditation best practices, internal (non-financial) contract access and tracking will be centralized and available on the Fire Dept SharePoint
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-4 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.

D-8 Develop community-based Fire Prevention initiatives, including drowning prevention, smoke alarm

FIRE DEPARTMENT AND ADMINISTRATION
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installation, and CPR programs (Goal from 2023 Strategic Plan)

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

E-4 Increase Police, Fire, and Code Compliance engagement with the community (Goal from 2023 Strategic Plan)
E-4 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-9 Develop a Fire Department Injury Prevention and Wellness Program (Goal from 2023 Strategic Plan) Fire Goal E-1: Create an expand Community Risk Reduction program opportunities.

City Council Goal F: Embracing, Inclusive City

Fire Goal F-1: Increase diversity outreach in applicants and new hires by 50%.

Fire Goal F-2: Increase social media outreach to attract a diversified workforce.

The Fire Department’s Strategic Plan was successfully completed two years ahead of schedule, effectively integrating all operational components within CCFE.

The Fire Department and Administration Goals and Objectives include:

Financial Management

• Streamline departmental budgets and explore additional grant funding to sustain operational expansions. • Enhance ambulance billing and cost recovery programs using data analytics.

Fire Department Planning

• Expand mutual and automatic aid agreements for cross-agency response coordination. • Target 50% workforce diversity, focusing on bilingual candidates and female firefighters. • Integrate specialized training (HazMat, confined space, wildland operations) into workforce development.

Records Management

• Digitize key inspections and medical reporting for accuracy and efficiency. • Leverage data analytics to enhance performance tracking and resource allocation. • Maintain NFIRS & ISO compliance with updated reporting standards. • Maintain internal (non-financial) contract access and tracking will be centralized and available on the Fire Dept SharePoint

FIRE DEPARTMENT AND ADMINISTRATION
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Facilities & Equipment Maintenance

• Complete dorm upgrades at Fire Station 2 to accommodate new medic unit and meet gender compliance requirements.
• Ensure underground storage tanks and fuel dispensing systems meet compliance regulations. • Implement comprehensive vehicle maintenance schedules for the fire department fleet. • Maintain a fleet of reserve apparatus to maintain operational readiness.

Personnel Management

• Expand the Firefighter Injury Prevention & Wellness Program, emphasizing mental health resources. • Deploy a department-wide Root Cause Analysis process for all accidents, including:
o Workers’ compensation claims
o Vehicle accidents
o Preventable errors or near-misses
• Improve promotional and mentorship pathways, particularly for underrepresented groups. • Enhance TeleStaff scheduling, integrating real-time shift bidding and coverage alerts. • Increase administrative support staff to meet increased demand for Fire Administration services.

FIRE DEPARTMENT AND ADMINISTRATION
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PERFORMANCE MEASURES
Performance Measures for FY 2025/2026 and FY 2026/2027:

Goals/Initiatives Deﬁnition Date of
Completion
Fire Department Goals
Complete CPSE/CFAI
Accreditation
A process of self-assessment through strategic planning, community risk assessments and best practice measures
documented in 11 diﬀerent categories for CPSE peer team review and approval.
3/31/2025
Fire Cadet Program Fire Cadet Program designed for local youth to explore opportunities in public service. 11/9/2024
Department Strategic Plan Update the Fire Department’s Strategic Plan (2023 – 2026) 07/15/2023
AO to Fireﬁghter Bridge
Program
Develop and implement an Ambulance Operator to Fireﬁghter program to create a candidate pool of future ﬁreﬁghters within the department.
4 AO’s sent to Fire Academy to date.
2 successfully promoted to ﬁreﬁghters.
07/01/2023
Community Risk Reduction Initiatives
Smoke Alarm Installation
Event with American Red
Cross
Collaborative event to install 500 smoke alarms in designated communities to promote life safety. 01/20/2024
CERT Program in English
and Spanish
Community disaster preparation training oﬀered to residents.

Goal - 2 Community Workshops Annually
11/30/2024
1 class
English
1 Teen CERT
Stop the Bleed
Classes oﬀered to the community for residents to learn basic ﬁrst aid to provide help until ﬁrst responders arrive.

Goal - 4 Community Workshops
FY 2023 – 25
4 classes
held
Sidewalk CPR / Hands Only
CPR
Classes oﬀered to the community for residents to learn basic CPR to provide help until ﬁrst responders arrive.

Goal - 4 Community Workshops
FY 2023 – 25
4 classes
held
Fall Prevention
Workshop oﬀered to the senior community to provide tips and suggestions to avoid falls.

Goal - 4 Community Workshops
FY 2023 -
2025
7 workshops
held

FIRE DEPARTMENT AND ADMINISTRATION
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Performance Measure Deﬁnition Baseline FY 2024
Performance Goal
Employee (JAC) Training
Hours
Required training hours coded and logged
through Vector Solutions for employee
development and safety.
25,440 24,353 27,000
Diversity Hiring Initiative
To better represent the community we serve,
increase recruitment in the local area and
encourage/mentor those currently
underrepresented.
25% 30% 50%
Reduce employee
Workers’ Compensation
related absences by 5%
Deploy a department-wide Root Cause
Analysis for all workplace injuries.
188 days
(3-year
average)
45 days 43
days

Fire Department
Goals/Initiatives Deﬁnition Target
Date
Fire Department Goals
Public Safety Enterprise
Communication Radio
Transition
Update all handheld and mobile radios to operate within PSEC.

In-service staﬀ on the system. 12/2025
Station 2 Dorm and Facility
Upgrades
Update Station 2 dorms and facilities to accommodate new medic unit and meet gender compliance standards 12/2025 Station 3 Update Install windows at Station 3 to mitigate dust storm impact and improve indoor air quality. 12/2026
Internal Contract Tracking
As a part of accreditation best practices, internal (non-ﬁnancial) contract access and tracking will be centralized and available on the Fire Dept SharePoint
12/2025
Specialty Training Advanced training provided to personnel for complex call types (Rope Rescue, Swift Water, HazMat) 12/2027
Community Based
Paramedicine
A healthcare model that allows paramedics to operate in expanded roles by assisting with public health and primary healthcare and preventive services.

In
Review
Community Risk Reduction Initiatives
Drowning Prevention
Campaign
Community outreach campaign in the community to reduce
drowning incidents. 03/2026

EMERGENCY SERVICES
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Fire Emergency Services is tasked with reducing injuries, loss of life, environmental damage, and property loss due to medical emergencies, fires, hazardous materials incidents, and natural disasters. The division provides advanced life support (ALS), emergency transport, and community risk reduction services across four main components:

• Emergency Service
• Non-Emergency Service
• Patient Assessment and Treatment
• Emergency Transportation Service
Beyond emergency responses, our firefighters also engage in public education, fire prevention inspections, fire cause and origin investigations, and community outreach. Secondary responsibilities include fleet maintenance, Community Emergency Response Team (CERT) training, promotional testing, quality assurance, radio communications, and more.

EMERGENCY SERVICES EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 7,184,740 8,367,700 8,354,595 -13,106 8,705,459 350,864 Operations 1,517,649 1,254,962 1,877,401 622,439 1,896,365 18,964 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 8,702,389 9,622,662 10,231,996 609,333 10,601,824 369,828

EMERGENCY SERVICES
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ACCOMPLISHMENTS
Emergency Response Calls

• Responded to 7,591 emergency incidents in FY 2023/2024, an increase from 7,309 in FY 2022/2023.
• EMS calls composed approximately 77% of all 9-1-1 responses.

Ambulance & Equipment Enhancements

• Medic 2 was placed in service at Fire Station 2 on April 2023, improving ambulance coverage. • Three Type I ambulances purchased to replace aging units, ensuring continuous patient care. • Stryker Power Load systems installed in all ambulances to reduce lifting-related injuries.

Cardiac Arrest Management

• ROSC (Return of Spontaneous Circulation) climbed to 37.8% in 2024 up from 30.8% in 2023. • Expanded High-Performance CPR (HP CPR) training, elevating cardiac arrest survival rates.

Technology & Infrastructure Upgrades

• Upgraded G2 Alerting Systems at fire stations, adding heart-saver tones and encoded lighting. • Implemented Mark43 Computer Aided Dispatch (CAD) for more efficient dispatch coordination.

Community Engagement & Safety Initiatives

• Conducted three CERT programs, including one Teen CERT session. • Delivered Stop the Bleed and Sidewalk CPR training, beginning May 1, 2024 • Hosted two Fire Alarm installation events, installing 500 smoke alarms.

GOALS AND OBJECTIVES

ALIGNMENT WITH THE STRATEGIC PLAN

Fire Emergency Services supports multiple goals from both the City of Cathedral City’s Five- Year Strategic Plan and Cathedral City Fire & EMS’ Three-Year Strategic Plan:

A-3 Consider a Fire Cadet program to introduce youth to the potential for careers in fire and emergency service (Goal from 2023 Strategic Plan)

Fire Goal A-1 Reduce call interval times by 5%.

EMERGENCY SERVICES
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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-4 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.

• Deploy Tablet Command across all fire department vehicles to ensure the closest appropriate unit is dispatched, improving response efficiency and patient outcomes. • Enhance EMS technology and patient care reporting systems for improved efficiency and service delivery.

D-8 Develop community-based Fire Prevention initiatives, including drowning prevention, smoke alarm installation, and CPR programs (Goal from 2023 Strategic Plan) Fire Goal D-1 Reduce falls and public assist calls for service by 5% City Council Goal E: Safety
Cathedral City is safe for all who live, work, visit, and play in our community.

E-1 Fund a 2-person ALS Medic Unit to better respond to increasing demand for medical response.

E-3 Continue Police, Fire, and Expand Code Compliance engagement with the community.

• Increase engagement with the community through social media, station open houses, and public education programs.
• Create Community Risk Reduction Education opportunities twice a year.

E-9 Develop a Fire Department Injury Prevention and Wellness Program (Goal from 2023 Strategic Plan) • To reduce firefighter injuries, illnesses, and stress-related conditions.

The Fire Emergency Services Goals and Objectives include:

Enhancing Emergency Response & Staffing

• Maintain four fully staffed ambulances with Firefighter/Paramedics and Ambulance Operator EMTs. • Pursue budget approval for an additional Battalion Chief position focused on Health and Safety, who will serve as an incident safety officer.
• Optimize response times and resource allocation through data analytics.

Expanding Community-Based Programs

• Increase fall prevention workshops and expand home safety assessments. • Continue Fall Prevention PSA campaigns and promote fire safety awareness.

Advancing Training & Innovation

• Expand virtual training opportunities for firefighters and EMS personnel. • Conduct Safety Officer training for a minimum of four department personnel. • Strengthen partnerships with hospitals and paramedicine programs to enhance care coordination.

EMERGENCY SERVICES
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• Implement Emergency Medical Dispatch with two fire department-specific dispatchers to right-size responses – sending only necessary resources to each incident type. • Expand the use of data analytics, including predictive modeling and AI, to inform deployment, staffing, and training decisions.

Wellness & Prevention

• Implement annual turnout gear testing to ensure gear is free of carcinogens and compliant with safety standard.
• Fully implement the Wellness and Safety Program to include:
o Annual physicals
o Annual psychological evaluations
o Annual cancer screening

EMERGENCY SERVICES
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PERFORMANCE MEASURES
Performance Measures for FY 2025/2026 and FY 2026/2027:

Performance Measure FY 2023
Actual
FY 2024
Actual
FY 2025
Projected
Calls for Service 7,309 7,591 8,000
Average Emergency Response Times
(Dispatch to Arrival) 6 min 32 sec 6 min 21 sec 5 min 45 sec

Performance Measure Deﬁnition Baseline
5 Year Average
FY 2024
Performance Goal
Engine/Truck Turnout
Time
Total turnout time to from
dispatch to enroute time. 1:45 1:09 1:06
Engine/Truck Response
Time
Total response time to EMS
incident from dispatch to arrival
on scene.

As a part of our Strategic Plan
goals, total response times
should be reduced by 5%
7:20 7:49 7:26

Fire Department Goals/Initiatives Deﬁnition Date of
Completion
Career Development Plans (CDP)
Council Goal A
All personnel have access to career development
plans 06/30/2024
Public Safety Enterprise
Communication Radio Transition
Update all handheld and mobile radios to operate
within PSEC.

In-service staﬀ on the system.

In Progress
AO to Fireﬁghter Bridge Program
Develop and implement an Ambulance Operator to
Fireﬁghter program to create a candidate pool of
future ﬁreﬁghters within the department.
4 AO’s sent to Fire Academy to date.
2 successfully promoted to ﬁreﬁghters.
07/01/2023

New Fire Department Goals/Initiatives Deﬁnition Target Date Fire Department Goals
Medic 22 Implementation
With the Measure W funds, a 4th ALS
medic unit needs to be staﬀed and
placed in service.
07/01/2025
Re-implement EMD with 2 dedicated Fire
Dispatchers
Addition of 2 ﬁre dispatchers to
Dispatch center to use EMD protocols
to right-size responses.
12/30/2025
Community Risk Reduction Initiatives
Increase Fall Prevention Workshops
Increase Fall Prevention Workshops
oﬀered to the community
Goal – 5 workshops annually
12/31/2026

PREVENTION
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Fire Prevention is dedicated to reducing injuries, loss of life, and property damage caused by hazardous conditions. As a key component of Cathedral City’s fire protection delivery system, fire prevention plays a crucial role in community risk reduction. The program consists of six core components:

• Public Education
• Business Inspections
• Development Review and Plan Checking
• System Checks
• Fire-Setter Counseling
Under the direction of the Fire Chief, Fire Prevention oversees public education initiatives, fire inspections, and plan reviews to ensure compliance with fire safety regulations.

ACCOMPLISHMENTS
Inspections and Compliance

• Completed 1,196 fire inspections in 2024, a 58% increase from 2022 totals. • Resumed Engine Company business inspections, boosting overall compliance and annual inspection coverage.

Plan Reviews

• Migrated to a digital intake plan review system, streamlining the submission and review process. • Improved development review by adopting a predictable intake and plan-check framework.

Updated Fire Code Adoption

• Adopted the 2022 California Fire Code, ensuring current local fire safety regulations.

Smoke Alarm Initiatives

• Partnered with the American Red Cross to install 500 smoke alarms throughout residential neighborhoods.

PREVENTION EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 209,547 260,168 229,321 -30,848 237,701 8,380 Operations 3,834 12,852 87,330 74,478 88,764 1,434
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 213,382 273,020 316,651 43,630 326,465 9,814

PREVENTION
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GOALS AND OBJECTIVES

ALIGNMENT WITH THE STRATEGIC PLAN

Fire Prevention supports multiple goals from both the City of Cathedral City’s Five- Year Strategic Plan and Cathedral City Fire & EMS’ Three-Year Strategic Plan:

Fire Goal C-4 Develop resource guide to educate/inform project applicants of requirements, to ensure Compliance with fire safety regulations.

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

E-3 Continue Police, Fire, and Expand Code Compliance engagement with the community. • Implement community engagement and public education initiatives to increase awareness regarding public safety programs.

Fire Goal E-1 Create Community Risk Reduction Education opportunities two times each year.

Fire Goal E-5 Community training and outreach to enhance fire prevention efforts to maintain a safe environment for residents, businesses, and visitors.

The Prevention Goals and Objectives include:

Business Inspections & Compliance
• Inspect every business in Cathedral City annually to ensure fire code compliance. • Continue Engine Company inspection programs to identify fire hazards early. • Enforce fire code compliance for commercial operations utilizing bulk CO ₂ (over 100 pounds).

Development Review & Plan Checking
• Maintain plan check standards for new construction and tenant improvements, ensuring compliance with the 2022 California Fire Code and local amendments.
• Enhance review efficiency through digital plan submissions and improved tracking. • Coordinate business license inspections for consistent enforcement of fire codes.

System Checks & Fire Suppression
• Conduct annual inspections of commercial fire suppression systems, including sprinklers, hoods systems, and alarm systems.
• Optimize inspection intervals and data management for timely follow-ups. • Implement water supply compliance and standardization throughout Cathedral City, including mobile home parks and homeowners’ associations (HOAs).

Fire/Arson Investigation
• Expand arson investigation training for Fire Prevention personnel. • Strengthen collaboration with Cathedral City Police Department (CCPD) and the District Attorney’s Office on suspected arson cases.

PREVENTION
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Juvenile Fire-Setter Counseling
• Appoint a Juvenile Fire-Setter Counselor with advanced training. • Increase public awareness of referral methods for at-risk youth and families. • Develop community partnerships with schools and youth organizations to promote early intervention.

Community Safety Initiatives
• Expand smoke alarm installation programs in partnership with the American Red Cross and other community groups.
• Strengthen partnerships with law enforcement and community organizations for arson investigation and fire safety education.
• Target vulnerable populations (seniors, low-income families) for fire prevention outreach and home safety assessments.
• Improve public education campaigns using social media, fire station open houses, community engagements, and offering bilingual materials.

PERFORMANCE MEASURES
Performance Measures for FY 2025/2026 and FY 2026/2027:

Goals/Performance Measure Deﬁnition Date of
Completion
Safe, compliant businesses
Annually inspecting all business ensures ﬁre
safety and access through Engine Company
inspections for more eﬃcient response and
community engagement.

In Progress
Predictable Development Review System
With Fire Marshal oversight and the
implementation of the CSS portal plan
review has become more streamline.

In Progress
Arson Investigation Eﬃciency
Establish formal CCPD partnership to have
Police investigators conduct arson
investigations.
1/20/2024

Goals/initiatives Deﬁnition Target Date
Fire Department Goals
Enhanced ﬁre suppression systems oversight
Conduct annual ﬁre system inspections to
ensure compliance and that they are
operational
Ongoing
Appoint Juvenile Fire Setter Counselor with
Advanced Training
Train designated staﬀ and start outreach
program to counsel youth. 12/31/2025
Implement Water Supply Compliance in Mobile
Home and HOA Communities
Establish ordinance and conduct annual ﬂow
test for compliance in collaboration with
authority agency.
07/30/2026
Community Risk Reduction Initiatives
Fire Safety Community Engagement Create Public Education, Workshops and Safety Programs 12/31/2025

PREVENTION
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Performance
Measure Deﬁnition Baseline FY 2024
Performance Goal
Annual Business
Inspections
Annual business inspections completed by
prevention and engine companies
Engine company inspections resumed in May 2024.
75% 12% 100%
Plan Review Time
Complete plan submittals (stamped with all required
attachments) through the CSS portal for review.

Goal – Reviewed within 7 days of submittal
90% NA 90%

AMBULANCE SERVICES
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The City’s Ambulance (Paramedic) Services Program provides ALS and emergency ambulance response through CCFE. The department has refined its staffing and deployment strategies to enhance service efficiency, maintain high-quality patient care, and optimize resource allocation.

ACCOMPLISHMENTS

Emergency Medical Response & Coverage:

• Responded to 7,591 emergency incidents in FY 2023/2024, a 3.9% increase from 7,309 emergency incidents in FY 2022/2023.
• Expanded ambulance fleet with Medic 2 put in service in April 2023 at Fire Station 2, enhancing service efficiency in central Cathedral City.

Equipment & Technology Enhancements:

• Acquired three new Type I ambulances, fully equipped with Stryker Power Load systems to enhance patient transport and personnel safety.
• Implemented electronic patient care reporting (ePCR) upgrades to streamline data collection and reporting.
• Integrated EMS analytics for real-time tracking of response efficiency, patient outcomes, and resource utilization.

Cardiac Arrest Survival & Advanced Care:

• Expanded High-Performance CPR (HP-CPR) training for EMS personnel, improving patient survival rates.

Workforce Development & Mental Health Support:

• Implemented mental health and wellness programs to mitigate burnout among EMS personnel. • Continued recruitment of Ambulance Operators and introduced a career pathway to advance into Firefighter positions.

AMBULANCE SERVICES EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 3,434,786 3,216,114 3,818,405 602,291 3,893,047 74,642 Operations 1,144,271 1,305,335 1,935,087 629,752 1,941,048 5,961 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 4,579,056 4,521,449 5,753,492 1,232,043 5,834,095 80,603

AMBULANCE SERVICES
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GOALS AND OBJECTIVES

ALIGNMENT WITH THE STRATEGIC PLAN

The Ambulance Services Division supports multiple goals from both the City of Cathedral City’s Five- Year Strategic Plan and Cathedral City Fire & EMS’ Three-Year Strategic Plan:

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-6 Initiate a Class and Compensation Study to benchmark and proactively identify compensation issues impacting employee retention and attraction.

• Improve recruitment and retention strategies for Ambulance Operators to sustain adequate staffing levels.

Fire Goal A-1: Reduce call interval times by 5%.

Fire Goal C-2 Increase ambulance transport cost recovery by 10%.

D-4 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.

• Expand EMS data analytics and patient care technology to enhance real-time performance tracking. • Establish innovative community-based fire prevention programs, including Drowning Prevention, Smoke Alarm Installation, Fall Prevention, and CPR initiatives.

Fire Goal D-1 Reduce falls and public assists calls for service within the community by 5%.

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

E-3 Continue Police, Fire, and Expand Code Compliance engagement with the community.

Fire Goal E-1 Ensure full staffing of Ambulance Operator positions and maintain continuous operation of four ambulances for emergency response.

Fire Goal E-2 Optimize ambulance deployment strategies to reduce response times and align with national standards.

AMBULANCE SERVICES
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City Council Goal F: Embracing, Inclusive City

Fire Goal F-1 Increase diversity outreach in applicants and new hires by 50%.

Fire Goal F-2 Develop formal transition process, promoting personnel to a higher rank.

The Ambulance Services Goals and Objectives include:

Emergency Response & Transport Services:

• Take delivery of new Medic 4 unit and integrate it into the emergency response fleet by May 2026, reserve ambulance will be utilized to enhance service coverage by July 2025. • Maintain full staffing and operation of four ALS ambulances. • Explore Community-Based Paramedicine (CBP) to reduce non-emergency ambulance transports through telemedicine and alternative care pathways.
• Implement dynamic ambulance deployment modeling, improving response times based on call volume analysis and predictive analytics.

Workforce Development & Retention:

• Strengthen recruitment and retention of Ambulance Operators to ensure workforce diversity and offer career progression opportunities.

EMS System Optimization:

• Explore telemedicine partnerships to provide pre-hospital care for non-critical patients, reducing unnecessary transports.
• Develop a Mobile Integrated Health (MIH) program to divert non-emergency patients from emergency rooms to appropriate care settings.

Revenue Development:

• Increase service fees
• Enhance ambulance billing processes
• Implement fire responder fee recovery for qualifying EMS calls.

Community Engagement & Prevention Programs:

• Expand CPR & First Aid training for local businesses and community members. • Strengthen public education campaigns on EMS access and emergency preparedness.

AMBULANCE SERVICES
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PERFORMANCE MEASURES
EMS Response Data

Performance Measure
FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Projected
Ambulance Responses 6,227 6,541 7,216 8,000
ALS Ambulance Transport Calls 3,839 4,227 4,781 4,500
Treat & Release Calls (non-transports) 122 114 108 120

Performance Measures for FY 2025/2026 and FY 2026/2027:

Performance Measure Deﬁnition Baseline FY 2024
Performance Goal
Ambulance Turnout Time Total turnout time to from dispatch to enroute time. 2:12 1:05 1:50
Ambulance Total Response
Time
Total response time to EMS incident
from dispatch to arrival on scene. 9:12 9:10 6:30
Cost Recovery Amount of recoverable fees
collected on qualifying billable calls. 71% 87% 90%
Insurance Collection
Number of qualifying EMS calls
where insurance information is
collected for billing.

N/A 95% 100%

EMERGENCY MANAGEMENT
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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 Management 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 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 & Public Outreach:

• Conducted multiple CERT training courses, increasing volunteer participation. • Provided disaster preparedness presentations for faith groups, homeowners’ associations, libraries, and senior centers.
• Hosted additional Teen CERT sessions at Cathedral City High School to promote youth engagement in emergency readiness.

Equipment & Resource Enhancements:

• Collaborated with Riverside County Emergency Management Division (EMD) for resource- sharing and protocol updates.
• Upgraded EOC communications, integrating video conferencing capabilities.

EMERGENCY MANAGEMENT EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 0 0 0 0 0 0
Operations 10,615 2,318 59,950 57,632 59,950 0
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 10,615 2,318 59,950 57,632 59,950 0

EMERGENCY MANAGEMENT
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Grant Funding & Pandemic Response:

• Secured grant funding to expand CERT training.
• Partnered with regional agencies to obtain federal Personal Protective Equipment ( PPE) grants during public health emergencies.
• Obtained FEMA and OES grants to update the Local Hazard Mitigation Plan and Emergency Operations Plan (EOP).

GOALS AND OBJECTIVES

ALIGNMENT WITH THE STRATEGIC PLAN

Emergency Management supports multiple goals from both the City of Cathedral City’s Five -Year Strategic Plan and Cathedral City Fire & EMS’ Three-Year Strategic Plan:

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

E-4 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 (Goal from 2023 Strategic Plan)

The Emergency Management Goals and Objectives include:

Staff Training & Readiness:

• Annual EOC Drills: Conduct at least one full-scale EOC drill per year, including tabletop and functional exercises.
• SEMS/NIMS Compliance: Ensure all City personnel maintain NIMS, SEMS, and Incident Command System (ICS) certifications.
• Cross-Agency Coordination: Strengthen mutual aid agreements with Riverside County EMD and regional partners.

Community Emergency Response Team (CERT):

• Expand CERT Outreach: Increase class offerings to reach more neighborhoods, businesses, and vulnerable populations, with a goal of advancing 50 residents annually. • Retention & Engagement: Develop structured pathways for CERT graduates, including advanced training and leadership opportunities.

Emergency Operations Center & Disaster Preparedness:

• Emergency Operations Plan: Finalize an updated EOP by end of 2025, incorporating lessons from recent incidents.
• Local Hazard Mitigation Plan: Finalize an update LHMP with external consultants by end of 2025. • Maintain EOC Supplies: Conduct regular inventories and replenish emergency resources.

EMERGENCY MANAGEMENT
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Equipment & Supplies:

• Enhanced Communication: Assess real-time emergency tracking software and potential upgrades to the emergency alert system.
• Grant Funding: Seek additional federal and state grants for advanced disaster management tools and EOC improvements.
• Equipment Maintenance:
o Update and service emergency supply caches at station 2, station 3, and the High School. o Maintained EOC infrastructure, including audio systems and operational vests. o Implemented a bi-annual equipment and resource inspection system.

PERFORMANCE MEASURES
Performance Measures for FY 2025/2026 and FY 2026/2027:

Goals/Performance Measure Deﬁnition Date of
Completion
Fire Department Goals
EOC Training – Annual Training to ensure City staﬀ
remain SEMS/NIMS compliant
Designated staﬀ successfully
complete required training. Pending
Equipment & Cache Upgrades Maintain and restock expired emergency supply caches Pending
Community Risk Reduction Initiatives
CERT Training Grant Source funding for CERT training and disaster supplies 08/01/2024
Teen CERT Annual class with High School 11/30/2024

Goals/initiative Measurement Target Date
Fire Department Goals
Local Hazardous Mitigation Plan Update Adopt and publish plan 12/31/2025 Emergency Operations Plan Update Adopt and Publish plan 12/31/2025 Upgrade/Update EOC Upgraded furnishings, computers, resources and supplies 12/31/2026
Community Risk Reduction Initiatives
CERT Expansion to underrepresented
community members
CERT Class delivered in Spanish
Goal – 1 Spanish CERT Class annually 06/30/2026

GENERAL GOVERNMENT
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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 sharing agreements, unassigned fleet and utilities, OPEB and CalPERS payments for City retirees, and City debt service obligations, non – Assessment District or Successor Agency debt, and contingencies.

GENERAL GOVERNMENT EXPENDITURES
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change

EXPENDITURES
Salaries and benefits 26,394 0 135,000 135,000 135,000 0 Operations 4,361,501 4,051,967 3,804,717 -247,250 3,956,875 152,158 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 4,787,089 3,027,236 3,404,602 377,366 3,192,327 -212,275 TOTAL EXPENDITURES 9,174,983 7,079,203 7,344,319 265,116 7,284,202 152,158

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OTHER FUNDS
• Measure W Fund (Fund 151)
• Big League Dreams Fund (Fund 431)
• Special Deposits Fund (Fund 711)

MEASURE W FUND Fund 151
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Description: The Measure W Fund was established to account for the funds received following the passage of the Measure W ballot measure at the General Municipal Election on November 5, 2024. Measure W proposed a one- half cent increase to the general transaction and use tax , increasing from one cent to one and one- half cents per dollar. Although the deposit activity is accounted for in a separate fund, it does not meet the definition of a special revenue fund according to 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 will be reported as such starting in 2026.

Funding Sources: Revenues are generated from a one-half cent general transaction and use tax.

Fund Balance: Fund balance is projected to remain at $0 as of June 30, 2026 and June 30, 2027.

In July 2024 the City Council, after months of study and public input, including a report from the Resident Study Committee of Cathedral City residents, acted to refer a tax question to the voters (Measure W) which was ultimately approved by the voters in November. 74% of Cathedral City voters said yes to improved and more efficient emergency medical service, more funding for paving neighborhood streets and yes to joining the Desert Recreation District so that Cathedral City residents can enjoy the broad array of parks and recreation opportunities offered by the DRD. Since the passage of Measure W, the City Council and staff have been working to deliver on the promises made.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 0 0 0 0 0

REVENUES AND OTHER SOURCES
Taxes 0 0 5,000,000 5,000,000 5,000,000 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 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 0 0 0 0 0 0
Total Revenues and Other Sources 0 0 5,000,000 5,000,000 5,000,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 1,000,000 1,000,000 1,000,000 0 Operations 0 0 798,586 798,586 798,586 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 1,201,414 1,201,414 1,201,414 0
CIP projects 0 0 0 0 0 0
Transfers out 0 0 2,000,000 2,000,000 2,000,000 0
Total Expenditures and Other Uses 0 0 5,000,000 5,000,000 5,000,000 0 Net increas e (decreas e) 0 0 0 0 0 0
Ending Balance 0 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
MEASURE W FUND Fund 151
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ACCOMPLISHMENTS

Neighborhood Street Improvements

Measure W will provide an additional $1 million per year dedicated to improving neighborhood streets. In this budget, staff will present the City Council with multi -year plans for improvements to neighborhood streets. Staff in the Public Works department have developed three sets of street improvement plans:

• Measure W funded street improvements which will focus on neighborhood streets . • SB 1 funded improvements using funds provided through Cathedral City’s share of state gas tax funds . • Maintenance of Effort funded improvements. To receive state SB1 funds, the City must provide a local match, which mostly comes from the City’s General Fund.

Desert Recreation District Annexation

Measure W will also provide funding of $1 million per year for improved parks maintenance and the introduction of recreation programming which was previously not provided in Cathedral City. These services will be provided by the Desert Recreation District and Cathedral City will annex into the district. Once the annexation is complete, residents of Cathedral City will be able to take advantage of parks and recreation programming through the DRD anywhere DRD serves in the Coachella Valley, at in-district rates.

• The City Council and the Desert Recreation District board each approved the services and tax sharing agreements needed to make this all happen during their respective meetings on February 12, 2025.

Next steps will include the public annexation process through the Riverside Local Agency Formation Commission (LAFCO). Services provided to Cathedral City residents by the DRD will include maintenance of Esperanza, Ocotillo, Panorama, Century, Dennis Keat soccer parks and limited maintenance at Patriot Park; recreation programming in Cathedral City parks and other local facilities, operation of the Cathedral City High School (CCHS) pool for the summer swim season, parks attendants to monitor and handle issues in the parks and access to DRD events and programs throughout the DRD service area. The agreements will allow all these benefits to begin by July 1, 2025.

Improved Fire Paramedic and Ambulance Service

Measure W will also fund the acquisition and staffing of a fourth ambulance, maintaining emergency medical response times even as calls for service are increasing. Six new firefighter/paramedic positions will be funded to staff the fourth ambulance 24 hours a day seven days a week.

• Fire Department and Human Resources department personnel are currently working on the recruitment, testing and hiring of the personnel required to staff the ambulance with a goal of having them onboard a few weeks prior to July 1, 2025 so that they can be trained and in place for the additional ambulance to go into service on that date.

The Police Department will also be hiring two additional emergency medical dispatchers in support of the emergency services which are included in the police department budget. Police handles all dispatch for both the police and fire departments. The additional dispatchers will allow for the implementation of emergency medical dispatch.

MEASURE W FUND Fund 151
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Community Recreation Center

Measure W will also provide funding for the development of a community recreation center and ultimately its operation. The first step toward development of the recreation center will be the selection of a firm to assist with evaluating possible locations for either a newly constructed facility or an adaptive reuse of an existing building.

A competitive process will be conducted to select a firm and their study will include community input, review by the DRD and other possible users of the facility.

GOALS AND OBJECTIVES

Measure W aligns with the City Council goals of:

Goal B: Community Investment

Objective: Cathedral City roads, gateways, public spaces, and other infrastructure are well planned, designed, constructed and maintained.

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.

Specific actions that will be taken to achieve the Council’s goals and objectives for Measure W include:

• Complete the hiring of six new firefighter/paramedics to staff the 4 th ambulance.
• Take possession of the new ambulance to serve the 4th ambulance unit. • Hire two new dispatchers and implement emergency medical dispatch. • Assess and determine neighborhood streets to be improved using Measure W funds and conduct bid processes to hire contractors for the required improvements. • Complete the annexation process for the City to join the Desert Recreation District and implement the tax transfer agreement.
• Complete the site selection and feasibility study to determine the best location and services desired at a new community recreation center.
• Conduct community outreach to determine resident’s needs and desires for recreation programming and services.
• Transition park maintenance services for parks identified in the agreement to DRD.

MEASURE W FUND Fund 151
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PERFORMANCE MEASURES

Future Performance Measures:

• Implementation of hiring objectives and staff on board by July 1, 2025. • Review and assess DRD program registrations and participation by Cathedral City residents. • Track DRD maintenance standards for City parks as outlined in the services agreement. • Track performance of additional ambulance and its effects on ambulance response time. • Street improvement projects completed.

BIG LEAGUE DREAMS FUND Fund 431
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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. Although 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 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 rents (use of money and property).

Fund Balance: Fund balance is projected to remain at $2,005,740 as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 2,541,535 2,167,770 2,005,740 -162,030 2,005,740 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 3,727 1,575 0 -1,575 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 3,727 1,575 0 -1,575 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 377,493 163,605 0 -163,605 0 0
Total Expenditures and Other Uses 377,493 163,605 0 -163,605 0 0 Net increas e (decreas e) -373,765 -162,030 0 162,030 0 0 Ending Balance 2,167,770 2,005,740 2,005,740 0 2,005,740 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SPECIAL DEPOSITS FUND Fund 711
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Description: The Special Deposits Fund was established to account for deposits held by the City. Such deposits include utility deposits, developer deposits, PM10 deposits, National Opioid (Settlement) deposits, State Certified Access Specialist Program (CASp) deposits, general plan maintenance surcharge 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 as per Governmental Accounting Standards Board 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 2010.

Funding Sources: Revenues are generated from interest earnings (use of money and property).

Fund Balance: Fund balance is projected to remain at $1,153,607 as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 435,241 1,125,643 1,153,607 27,964 1,153,607 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 0 0 225,624 225,624 35,979 -189,645 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 433,912 27,964 0 -27,964 0 0
Other revenues 0 0 0 0 0 0
Transfers in 256,490 0 0 0 0 0
Total Revenues and Other Sources 690,402 27,964 225,624 197,660 35,979 -189,645

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 0 225,624 225,624 35,979 -189,645
Total Expenditures and Other Uses 0 0 225,624 225,624 35,979 -189,645 Net increas e (decreas e) 690,402 27,964 0 -27,964 0 0
Ending Balance 1,125,643 1,153,607 1,153,607 0 1,153,607 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY

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SPECIAL REVENUE FUNDS

• Transit Development Fund (Fund 229)
• Quimby Act Fund (Fund 230)
• Art in Public Places Fund (Fund 231)
• Master Underground Plan (MUP) Fund (Fund 232)
• Traffic Safety Fund (Fund 233)
• City Mitigation Fee Fund (Fund 234)
• Public Education and Government (PEG) Fees Fund (Fund 236) • Transportation Development Act 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 Fund (Fund 248) • Civic Grants Fund (Fund 249)
• 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)
• Parks Facilities Fund (Fund 271)
• Transportation Fund (Fund 272)
• General Government Facilities Fund (Fund 273)
• Fire Facilities Fund (Fund 274)
• Police Facilities Fund (Fund 275)
• Successor Housing Agency Fund (Fund 561)
TRANSIT DEVELOPMENT FUND Fund 229
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Description: The Transit Development Fund was established to account for fees paid to fund new development and expansions of existing transportation facilities in the City, for the purpose of serving future increased transportation demand. Funding is provided by both new residential and non-residential development.

Funding Sources: Revenues are generated from developer impact fees ( licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account and as of June 30, 2024, there was $35,974 accumulated. It’s projected to collect $2,000 annually in deferred revenue. Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $500, or 4.7%, to $11,207 as of June 30, 2026 and increase another $500 or 4.5%, to $11,707 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 9,352 10,707 1,355 11,207 500

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 7,250 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 2,102 1,355 500 -855 500 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 9,352 1,355 500 -855 500 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 9,352 1,355 500 -855 500 0
Ending Balance 9,352 10,707 11,207 500 11,707 500

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
QUIMBY ACT FUND Fund 230
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Description: The Quimby Act Fund was established to account for fees paid in-lieu of land dedicated to parks or recreational purposes. Funding is provided by residential developers meeting their parkland requirements.

Funding Sources: Revenues are generated from developer impact fees ( licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account as of June 30, 2024, there was $291,734 accumulated. It’s projected to collect $75,000 annually.

Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $5,000, or 17.8%, to $ 33,127 as of June 30, 2026 and increase another $5,000 or 15.1%, to $38,127 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 16,172 28,127 11,954 33,127 5,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 16,172 11,954 5,000 -6,954 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 16,172 11,954 5,000 -6,954 5,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 16,172 11,954 5,000 -6,954 5,000 0 Ending Balance 16,172 28,127 33,127 5,000 38,127 5,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ART IN PUBLIC PLACES FUND Fund 231
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Description: The Art in Public Places Fund accounts for fees paid in-lieu for non-residential development. Funding is provided by developers paying a percentage-based fee related to a project valuation.

Funding Sources: Revenues are generated from developer impact fees (licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account as of June 30, 2024, there was $380,491.36 accumulated. It’s projected to collect $10,000 annually in deferred revenue.

Fund Balance: Fund balance is projected to increase $5, 000, or 12.0%, to $ 46,541 as of June 30, 2026 and increase another $5,000 or 10.7%, to $51,541 as of June 30, 2027. The increase is due to interest allocated to the fund.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 29,135 41,541 12,406 46,541 5,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 8,496 17,775 90,000 72,225 0 -90,000 Charges for services 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 0 0 0 0 0 0
Use of money and property 20,639 12,406 5,000 -7,406 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 29,135 30,181 95,000 64,819 5,000 -90,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 17,775 0 -17,775 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 90,000 90,000 0 -90,000
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 17,775 90,000 72,225 0 -90,000 Net increas e (decreas e) 29,135 12,406 5,000 -7,406 5,000 0 Ending Balance 29,135 41,541 46,541 5,000 51,541 5,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
MASTER UNDERGROUND PLAN FUND Fund 232
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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 developer impact fees (charges for service) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $1,410,000, or -56.2%, to $1,096,702 as of June 30, 2026 and increase $90,000 or 8.2%, to $1,186,702 as of June 30, 2027. This decrease in fund balance is due to expected CIP projects related to the undergrounding of arterial power lines on East Palm Canyon Drive.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 2,208,693 2,368,901 2,506,702 137,801 1,096,702 -1,410,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 33,856 46,914 40,000 -6,914 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 126,352 90,887 50,000 -40,887 50,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 160,208 137,801 90,000 -47,801 90,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 1,500,000 1,500,000 0 -1,500,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 1,500,000 1,500,000 0 -1,500,000 Net increas e (decreas e) 160,208 137,801 -1,410,000 -1,547,801 90,000 1,500,000 Ending Balance 2,368,901 2,506,702 1,096,702 -1,410,000 1,186,702 90,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
TRAFFIC SAFETY FUND Fund 233
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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 $490,516, or - 76.1%, to $154,303 as of June 30, 2026 and increase $64,496, or 41.8%, to $218,799 as of June 30, 2027. The decrease in fund balance is for street improvement projects identified in the CIP Plan.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 546,866 652,631 644,819 -7,812 154,303 -490,516

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 0 0 0 0 0 0
Special assessments 0 0 0 0 0 0
Fines and forfeitures 236,113 209,194 227,170 17,976 232,100 4,930 Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 31,119 13,895 20,000 6,105 20,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 267,231 223,089 247,170 24,081 252,100 4,930

EXPENDITURES AND OTHER USES
Salaries and benefits 6,725 5,186 0 -5,186 0 0
Operations 71,560 87,926 56,000 -31,926 52,427 -3,573
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 52,111 598,673 546,562 48,365 -550,308
Transfers out 83,182 85,678 83,013 -2,665 86,812 3,799
Total Expenditures and Other Uses 161,467 230,901 737,686 506,784 187,604 -550,082 Net increas e (decreas e) 105,765 -7,812 -490,516 -482,704 64,496 555,012 Ending Balance 652,631 644,819 154,303 -490,516 218,799 64,496

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
CITY MITIGATION FEE FUND Fund 234
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Description: The City Mitigation Fee Fund (formerly Transfer Station 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 $462,521, or 9.4%, to $5,385,610 as of June 30, 2026 and decrease $2,632,235, or -48.9%, to $2,753,285 as of June 30, 2027. This decrease in fund balance is due to the expenditures related to construction of Transfer Station roadway.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 3,683,686 4,358,286 4,923,089 564,803 5,385,610 462,521

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 459,170 395,229 408,000 12,771 408,000 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 215,429 169,574 75,000 -94,574 75,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 674,600 564,803 483,000 -81,803 483,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 20,479 20,479 3,115,325 3,094,846
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 20,479 20,479 3,115,325 3,094,846 Net increas e (decreas e) 674,600 564,803 462,521 -102,282 -2,632,325 -3,094,846 Ending Balance 4,358,286 4,923,089 5,385,610 462,521 2,753,285 -2,632,325

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
PUBLIC EDUCATION AND GOVERNMENT (PEG) FEES FUND Fund 236 Return to Table of Contents Page | 218

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 $266,000, or -41.1%, to $380,889 as of June 30, 2026 and decrease another $102,875, or -27.0%, to $278,014 as of June 30, 2027. The increased budget expenditures are for technology improvements in the council chambers.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 597,291 660,412 646,889 -13,523 380,889 -266,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 94,466 42,763 80,000 37,238 70,000 -10,000 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 33,499 13,696 20,000 6,304 20,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 127,965 56,459 100,000 43,541 90,000 -10,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 15,548 32,038 90,000 57,962 90,000 0
Debt service 0 0 0 0 0 0
Capital outlay 2,704 1,952 235,000 233,048 60,000 -175,000 CIP projects 0 0 0 0 0 0
Transfers out 46,591 35,992 41,000 5,008 42,875 1,875
Total Expenditures and Other Uses 64,844 69,982 366,000 296,018 192,875 -173,125 Net increas e (decreas e) 63,121 -13,523 -266,000 -252,477 -102,875 163,125 Ending Balance 660,412 646,889 380,889 -266,000 278,014 -102,875

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
TRANSPORTATION DEVELOPMENT ACT FUND Fund 240
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Description: The TDA SB 821 Fund was established to account for costs related to the Transportation Development Act Article 3 program funded by the Riverside County Transportation Commission (RCTC).

Funding Sources: Revenues are generated from RCTC (intergovernmental revenue) on a reimbursement basis.

Fund Balance: Fund balance is projected to remain at $0 as of June 30, 2026, and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 857 -254,411 0 254,411 0 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 314,417 579,485 265,068 566,775 -12,710 Use of money and property 24 0 0 0 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 24 314,417 579,485 265,068 566,775 -12,710

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 255,292 60,005 579,485 519,480 566,775 -12,710 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 255,292 60,005 579,485 519,480 566,775 -12,710 Net increas e (decreas e) -255,268 254,411 0 -254,411 0 0 Ending Balance -254,411 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
STATE GAS TAX FUND Fund 241
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Description: The State Gas Tax Fund, also known as the Highway 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 taxes (intergovernmental revenue) and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to decrease $70,814, or - 15.9%, to $373,518 as of June 30, 2026 and decrease another $158,410, or - 42.4%, to 215,108 as of June 30, 2027. Fund Balance is anticipated to decrease in the upcoming years due to modest revenue projections coupled with increased street maintenance costs.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 8,415 125,970 444,332 318,362 373,518 -70,814

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 23,418 11,825 20,000 8,175 20,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 1,411,997 1,473,440 1,517,418 43,978 1,562,716 45,298 Use of money and property 1,368 2,943 2,500 -443 2,500 0 Other revenues 95 0 0 0 0 0
Transfers in 73,824 97,183 0 -97,183 0 0
Total Revenues and Other Sources 1,510,702 1,585,391 1,539,918 -45,472 1,585,216 45,298

EXPENDITURES AND OTHER USES
Salaries and benefits 734,310 748,692 841,260 92,568 872,036 30,776 Operations 499,340 354,057 595,369 241,312 689,512 94,143 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 159,496 164,280 174,103 9,823 182,078 7,975 Total Expenditures and Other Uses 1,393,146 1,267,029 1,610,732 343,703 1,743,626 132,894 Net increas e (decreas e) 117,555 318,362 -70,814 -389,176 -158,410 -87,596 Ending Balance 125,970 444,332 373,518 -70,814 215,108 -158,410

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
AIR QUALITY IMPROVEMENT FUND Fund 242
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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 District (SCAQMD) (intergovernmental revenue) and interest earnings (use of money and property).

In September 1990, 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 technical 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 quarterly to South Coast cities and counties based upon their prorated share of population.

Fund Balance: Fund balance is projected to increase $21,700, or 6.3%, to $365,782 as of June 30, 2026 and increase $21,500, or 5.9%, to $387,282 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 284,677 320,271 344,082 23,810 365,782 21,700

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 17,296 16,764 16,700 -64 16,500 -200 Use of money and property 16,814 7,047 5,000 -2,047 5,000 0 Other revenues 1,485 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 35,594 23,810 21,700 -2,110 21,500 -200

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 35,594 23,810 21,700 -2,110 21,500 -200 Ending Balance 320,271 344,082 365,782 21,700 387,282 21,500

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
MEASURE A FUND Fund 243
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Description: The Measure A Fund was established to account for 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 $1,404,703, or -99.9%, to $2,084 as of June 30, 2026 and increase $ 12,031 or 577.2%, to $ 14,115 as of June 30, 2027. Fund Balance is anticipated to decrease in the upcoming years for street projects identified in the CIP plan.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 2,142,308 1,688,951 1,406,788 -282,163 2,084 -1,404,703

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 23,418 11,310 20,000 8,690 20,000 0 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 1,957,894 1,953,692 2,012,303 58,610 2,072,672 60,369 Use of money and property 97,659 30,877 40,000 9,123 40,000 0 Other revenues 95 0 0 0 0 0
Transfers in 73,824 97,183 0 -97,183 0 0
Total Revenues and Other Sources 2,152,890 2,093,062 2,072,303 -20,759 2,132,672 60,369

EXPENDITURES AND OTHER USES
Salaries and benefits 734,310 748,700 841,338 92,638 872,106 30,768 Operations 854,686 583,825 1,066,969 483,144 1,069,212 2,243 Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 860,619 881,604 1,394,596 512,992 0 -1,394,596 Transfers out 156,632 161,095 174,103 13,008 179,323 5,220 Total Expenditures and Other Uses 2,606,247 2,375,225 3,477,006 1,101,781 2,120,641 -1,356,365 Net increas e (decreas e) -453,357 -282,163 -1,404,703 -1,122,540 12,031 1,416,734 Ending Balance 1,688,951 1,406,788 2,084 -1,404,703 14,115 12,031

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSET FORFEITURE PROGRAM FUND Fund 244
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Description: The Asset Forfeiture Program Fund was established to account for costs incurred in narcotics interdiction efforts.

Funding Sources: Revenues are generated from seized assets awarded by the court (fines and forfeits), if any, and interest earnings (use of money and property).

Fund Balance: Fund balance is projected to remain steady at $326,902 as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 302,975 320,054 326,902 6,848 326,902 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 17,079 6,848 5,000 -1,848 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 17,079 6,848 5,000 -1,848 5,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 5,000 5,000 5,000 0
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 and Other Uses 0 0 5,000 5,000 5,000 0 Net increas e (decreas e) 17,079 6,848 0 -6,848 0 0
Ending Balance 320,054 326,902 326,902 0 326,902 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SOLID WASTE FUND Fund 246
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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 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 $688,211, or -22.6%, to $2,360,164 as of June 30, 2026 and decrease another $626,653, or -26.6%, to $1,733,511 as of June 30, 2027. The decrease in fund balance is for environmental projects such as beautification of public areas, increased water conservation, and increased waste diversion. 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 California 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 Source Reduction Recycling Element (SRRE) 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

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 3,046,069 3,360,320 3, 048,375 -311,945 2,360,164 -688,211

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 1,460,023 1,479,667 1,530,000 50,333 1,575,900 45,900 Special assessments 0 0 0 0 0 0
Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 168,634 0 127,620 127,620 15,000 -112,620 Use of money and property 174,908 65,958 75,000 9,042 75,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 1,803,565 1,545,626 1,732,620 186,994 1,665,900 -66,720

EXPENDITURES AND OTHER USES
Salaries and benefits 257,775 292,604 394,235 101,631 412,735 18,500 Operations 1,022,426 1,334,087 1,964,128 630,041 1,714,492 -249,636 Debt service 0 0 0 0 0 0
Capital outlay 72,175 0 0 0 0 0
CIP projects 0 0 0 0 100,000 100,000
Transfers out 136,939 230,879 62,468 -168,411 65,326 2,858 Total Expenditures and Other Uses 1,489,314 1,857,570 2,420,831 563,261 2,292,553 -128,278 Net increas e (decreas e) 314,251 -311,945 -688,211 -376,267 -626,653 61,558 Ending Balance 3,360,320 3,048,375 2,360,164 -688,211 1,733,511 -626,653

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SOLID WASTE FUND Fund 246
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• Recycling
• Composting
• Special waste
• Public education and information
• Disposal facility capacity
• Funding
• Integration

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 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/Mulching 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 Program
• Residential Curbside Recycling Program
• Residential Buy-Back (Buy-Back Centers) Program
• Stop Identity Theft Community (Shredding) Program
• Special Collection Seasonal (Regular) Program
• 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 Hazardous Waste Facility
• Sharps Disposal by Mail and Weekly Collection Program • Takeaway Medication Disposal Program
SOLID WASTE FUND Fund 246
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• Energy and Climate Action Plan
• Bicycle Education and Outreach Program
• Healthy Eating Active Living (HEAL) Programs
• Community Gardens and Tree Planting Programs
• Utility Cart Reuse Program

Senate Bill 1383 (Lara, Chapter 395, Statutes of 2016) passed in 2016 as part of California’s larger strategy to combat climate change. This law is the largest and most 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 • Conducting education and outreach to the community
• Procuring recycled organics products (procure 4,300 tons annually) • Establishing Food Recovery Programs
• Securing access to recycling and food recovery capacity • 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 mandates 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 conduct enforcement when necessary • Enhance procurement of recycled and organic products

SOLID WASTE FUND Fund 246
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PERFORMANCE MEASURES
Performance Measures for FY 2025/2026 – FY 2026/2027:

Performance
Measure

Definition

Goal

AB 939 Program
Compliance
Divert 50% of Cathedral City’s waste from
landfill disposal by implementing source
reduction, recycling and compost
programs.

CalRecycle reviews Cathedral City’s
Electronic Annual Report annually for
compliance or non-compliance. Goal is
annual compliance.

SB 1383 Program
Compliance
Implement mandatory organic and edible
food recovery programs for residential
and commercial customers.

CalRecycle reviews Cathedral City’s
Electronic Annual Report annually for
compliance or non-compliance. Goal is
annual compliance.

Regional Climate and
Energy Action Plan

Adopt Regional Climate and Energy
Action Plan in partnership with CVAG.

Complete by end of year 2026, with
Council adoption.

Cathedral City
Climate and Energy
Action Plan

Once regional CAP is adopted, update
Cathedral City’s Climate and Energy
Action Plan.

Begin late 2026 with goal to complete in
2027-2028, Council adoption.

POLICE GRANTS FUND Fund 247
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Description: The Police Grants Fund was established to account 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 increase $89,422, or 14.8%, to $691,741 as of June 30, 2026 and increase $110,000, or 15.9%, to $801,741 of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 483,661 632,231 602,319 -29,911 691,741 89,422

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 411,724 209,879 295,382 85,503 145,325 -150,057 Use of money and property 29,009 13,581 10,000 -3,581 10,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 440,733 223,461 305,382 81,921 155,325 -150,057

EXPENDITURES AND OTHER USES
Salaries and benefits 11,828 0 0 0 0 0
Operations 42,063 190,078 106,367 -83,711 500 -105,867
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 238,272 63,293 109,592 46,299 44,825 -64,767 Total Expenditures and Other Uses 292,163 253,372 215,959 -37,413 45,325 -170,634 Net increas e (decreas e) 148,570 -29,911 89,422 119,334 110,000 20,578 Ending Balance 632,231 602,319 691,741 89,422 801,741 110,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ROAD MAINTENANCE AND REHABILITATION ACT FUND Fund 248
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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 $422,000 or -18.9%, to $1,816,435 as of June 30, 2026 and decrease another $100,000, or -5.5%, to $1,716,435 as of June 30, 2027. This decrease in fund balance is for street improvement projects identified in the CIP Plan.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 1,498,481 2,290,622 2,238,435 - 52,188 1,816,435 -422,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 1,301,930 1,253,927 1,450,000 196,073 1,600,000 150,000 Use of money and property 102,439 84,951 50,000 -34,951 50,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 1,404,368 1,338,878 1,500,000 161,122 1,650,000 150,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 612,227 1,391,066 1,922,000 530,934 1,750,000 -172,000 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 612,227 1,391,066 1,922,000 530,934 1,750,000 -172,000 Net increas e (decreas e) 792,141 -52,188 -422,000 -369,812 -100,000 322,000 Ending Balance 2,290,622 2,238,435 1,816,435 -422,000 1,716,435 -100,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
CIVIC GRANTS FUND Fund 249
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Description: The Civic Grants Fund was established to account for costs related to federal and state grants received for the City’s Non-Public Safety departments.

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 $49,470, or -58.9%, to $34,506 as of June 30, 2026 and increase $500, or 1.4%, to $35,006 of June 30, 2027. The fund will decrease as grant expenditures occur but will increase as grant funds are received.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 0 83,976 83,976 34,506 -49,470

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 13,016 0 -13,016 0 0
Use of money and property 0 0 500 500 500 0
Other revenues 0 16,000 7,500 -8,500 0 -7,500
Transfers in 0 149,705 0 -149,705 0 0
Total Revenues and Other Sources 0 178,721 8,000 -170,721 500 -7,500

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 94,745 57,470 -37,275 0 -57,470
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 and Other Uses 0 94,745 57,470 -37,275 0 -57,470 Net increas e (decreas e) 0 83,976 -49,470 -133,446 500 49,970 Ending Balance 0 83,976 34,506 -49,470 35,006 500

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Fund 251
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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) on a reimbursement basis.

Fund Balance: Fund balance is projected to remain steady at $15,423 as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 15,423 15,423 15,423 0 15,423 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 684,733 603,288 530,000 -73,288 530,000 0 Use of money and property 0 0 0 0 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 684,733 603,288 530,000 -73,288 530,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 29,874 115,300 38,954 -76,346 46,954 8,000 Operations 27,800 5,357 0 -5,357 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 581,627 482,630 485,023 2,393 481,023 -4,000 Transfers out 45,433 0 6,023 6,023 2,023 -4,000
Total Expenditures and Other Uses 684,733 603,288 530,000 -73,288 530,000 0 Net increas e (decreas e) 0 0 0 0 0 0
Ending Balance 15,423 15,423 15,423 0 15,423 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
POLICE DEPARTMENT SPECIAL REVENUES FUND Fund 255
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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 earnings (use of money and property), reimbursement claims (intergovernmental revenue) as well as various donations and other miscellaneous sources (other revenues).

Fund Balance: Fund balance is projected to increase $5,000, or 1.2%, to $ 426,156 as of June 30, 2026 and increase another $5,000, or 1.2%, to $431,156 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 388,838 440,864 421,156 -19,707 426,156 5,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 72,132 0 10,000 10,000 10,000 0 Use of money and property 19,567 8,755 5,000 -3,755 5,000 0 Other revenues 21,888 16,039 3,000 -13,039 3,000 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 113,587 24,795 18,000 -6,795 18,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 61,561 44,502 13,000 -31,502 13,000 0
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 and Other Uses 61,561 44,502 13,000 -31,502 13,000 0 Net increas e (decreas e) 52,026 -19,707 5,000 24,707 5,000 0 Ending Balance 440,864 421,156 426,156 5,000 431,156 5,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
FIRE DEPARTMENT SPECIAL REVENUES FUND Fund 256
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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 earnings (use of money and property), and various donations and other miscellaneous sources (other revenues).

Fund Balance: Fund balance is projected to increase $500, or 1.9%, to $26,664 as of June 30, 2026 and increase another $500, or 1.9%, to $27,164 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 23,513 24,864 26,164 1,300 26,664 500

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 1,339 1,300 500 -800 500 0
Other revenues 11 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 1,351 1,300 500 -800 500 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 1,351 1,300 500 -800 500 0
Ending Balance 24,864 26,164 26,664 500 27,164 500

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
FIRE GRANTS FUND Fund 259
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Description: The Fire Grants Fund was established to account for 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 increase $17,855, or 17.6%, to -$83,329 as of June 30, 2026 and increase another $68,299, or 82.0%, to -$15,030 as of June 30, 2027. The fund will decrease as grant expenditures occur but will increase as grant funds are received.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 12,770 10,335 -101,184 -111,520 -83,329 17,855

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Li
censes and permits 0 0 0 0 0 0
Charges for services 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 24,422 56,898 281,741 224,843 139,483 -142,258 Use of money and property 665 100 0 -100 0 0
Other revenues 0 6,565 0 -6,565 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 25,087 63,563 281,741 218,178 139,483 -142,258

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 27,522 139,620 236,540 96,920 57,090 -179,450 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 35,462 27,346 -8,117 14,094 -13,252
Total Expenditures and Other Uses 27,522 175,082 263,885 88,803 71,184 -192,702 Net increas e (decreas e) -2,435 -111,520 17,855 129,375 68,299 50,444 Ending Balance 10,335 -101,184 -83,329 17,855 -15,030 68,299

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
LANDSCAPE AND LIGHTING DISTRICT FUND Fund 261
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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 decrease $96,624, or -18.1%, to $436,384 as of June 30, 2026 and decrease another $95,932, or -22.0%, to $340,452 as of June 30, 2027. The decrease in fund balance relates to larger landscaping projects spread out between multiple zones

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 423,773 476,171 533,008 56,837 436,384 -96,624

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 0 0 0 0 0 0
Special assessments 372,801 354,995 337,522 -17,473 351,023 13,501 Fines and forfeitures 0 0 0 0 0 0
Intergovernmental revenue 0 0 0 0 0 0
Use of money and property 23,835 8,905 5,000 -3,905 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 346,116 417,009 15,732 -401,277 16,362 630 Total Revenues and Other Sources 742,752 780,909 358,254 -422,655 372,385 14,131

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 479,759 466,760 411,173 -55,587 422,610 11,437 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 210,595 257,312 43,705 -213,607 45,707 2,002 Total Expenditures and Other Uses 690,354 724,072 454,878 -269,194 468,317 13,439 Net increas e (decreas e) 52,398 56,837 -96,624 -153,461 -95,932 692 Ending Balance 476,171 533,008 436,384 -96,624 340,452 -95,932

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
PARKS FACILITIES FUND Fund 271
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Description: The Park Facilities Fund was established to account for fees paid in connection with new park facilities and expansions to existing facilities.

Funding Sources: Revenues are generated from developer impact fees (licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account as of June 30, 2024, there was $1,102,306 accumulated. It’s projected to collect $700,000 annually in deferred revenue. Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $30,000, or 13.8%, to $247,185 as of June 30, 2026 and increase another $30,000, or 12.1%, to $277,185 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 161,573 217,185 55,611 247,185 30,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 253,402 263,213 550,000 286,787 500,000 -50,000 Charges for services 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 0 0 0 0 0 0
Use of money and property 58,712 55,611 30,000 -25,611 30,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 312,114 318,824 580,000 261,176 530,000 -50,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 150,541 263,213 550,000 286,787 500,000 -50,000 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 150,541 263,213 550,000 286,787 500,000 -50,000 Net increas e (decreas e) 161,573 55,611 30,000 -25,611 30,000 0 Ending Balance 161,573 217,185 247,185 30,000 277,185 30,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
TRANSPORTATION FUND Fund 272
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Description: The Transportation Fund was established to account for fees to fund new developments or expansion with new developments in the City’s traffic facilities.

Funding Sources: Revenues are generated from developer impact fees (licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account as of June 30, 2024, there was $473,141 accumulated. It’s projected to collect $150,000 annually in deferred revenue. Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $20,000, or 7.1%, to $301,842 as of June 30, 2026 and increase another $20,000, or 6.6%, to $321,842 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 217,175 253,769 281,842 28,073 301,842 20,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 1,613 3,038 274,571 271,533 25,149 -249,422 Charges for services 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 0 0 0 0 0 0
Use of money and property 36,594 28,073 20,000 -8,073 20,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 38,207 31,111 294,571 263,460 45,149 -249,422

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 1,613 3,038 274,571 271,533 25,149 -249,422 Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 1,613 3,038 274,571 271,533 25,149 -249,422 Net increas e (decreas e) 36,594 28,073 20,000 -8,073 20,000 0 Ending Balance 253,769 281,842 301,842 20,000 321,842 20,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
GENERAL GOVERNMENT FACILITIES FUND Fund 273
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Description: The General Government Facilities Fund Accounts for fees paid to fund future City structures, vehicles, and equipment related to government facilities needed to serve the future service population of the City

Funding Sources: Revenues are generated from developer impact fees (licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account as of June 30, 2024, there was $267,581 accumulated. It’s projected to collect $270,000 annually in deferred revenue. Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $ 7,500, or 32.1%, to $ 30,864 as of June 30, 2026 and increase another $7,500, or 24.3%, to $38,364 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 11,010 23,364 12,354 30,864 7,500

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 11,010 12,354 7,500 -4,854 7,500 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 11,010 12,354 7,500 -4,854 7,500 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 11,010 12,354 7,500 -4,854 7,500 0 Ending Balance 11,010 23,364 30,864 7,500 38,364 7,500

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
FIRE FACILITIES FUND Fund 274
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Description: The Fire Facilities Fund was established to account for fees paid to fund new development portion of the fire facilities, new fire stations, training facilities, vehicles and fire equipment required to maintain City services .

Funding Sources: Revenues are generated from developer impact fees (licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account. The balance as of June 30, 2024, was $57,252 and on average accumulates $160,000 annually.

Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $ 5,000, or 2.6%, to $ 197,837 as of June 30, 2026 and increase another $5,000, or 2.5%, to $202,837 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 173,161 183,857 192,837 8,980 197,837 5,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 10,697 8,980 5,000 -3,980 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 10,697 8,980 5,000 -3,980 5,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 10,697 8,980 5,000 -3,980 5,000 0 Ending Balance 183,857 192,837 197,837 5,000 202,837 5,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
POLICE FACILITIES FUND Fund 275
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Description: The Police Facilities Fund was established to account for fees paid to fund new development portion of the police facilities, new police sub-stations, vehicles and police equipment required to maintain City services.

Funding Sources: Revenues are generated from developer impact fees (licenses and permits) and interest earnings (use of money and property). Developer impact fees are collected on the balance sheet into a deferred revenue account as of June 30, 2024, was $120,476 accumulated. It’s projected to collect $110,000 annually in deferred revenue. Annual increases in deferred revenue are planned for future projects.

Fund Balance: Fund balance is projected to increase $ 5,000, or 2.5%, to $ 204,879 as of June 30, 2026 and increase another $5,000, or 2.4%, to $209,879 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 173,161 187,755 199,879 12,124 204,879 5,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 14,594 12,124 5,000 -7,124 5,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 14,594 12,124 5,000 -7,124 5,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 14,594 12,124 5,000 -7,124 5,000 0 Ending Balance 187,755 199,879 204,879 5,000 209,879 5,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR HOUSING AGENCY FUND Fund 561
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Description: With the dissolution of the Cathedral City Redevelopment Agency by the state of California, t he 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 $121,334, or -1.0%, to $11,814,368 as of June 30, 2026 and decrease another $62,115, or -0.5%, to $11,752,253 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 11,714,540 11,827,557 11,935,702 108,145 11,814,368 -121,334

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 86,943 63,057 0 -63,057 0 0
Use of money and property 153,154 135,000 75,000 -60,000 75,000 0 Other revenues 70,461 28,192 30,000 1,808 30,000 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 310,558 226,249 105,000 -121,249 105,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 64,585 60,835 0 -60,835 0 0
Operations 111,318 16,377 74,235 57,858 74,713 478
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 21,638 40,891 152,099 111,208 92,402 -59,697 Total Expenditures and Other Uses 197,541 118,104 226,334 108,230 167,115 -59,219 Net increas e (decreas e) 113,017 108,145 -121,334 -229,479 -62,115 59,219 Ending Balance 11,827,557 11,935,702 11,814,368 -121,334 11,752,253 -62,115

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR HOUSING AGENCY FUND Fund 561
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The responsibilities of the Housing Successor Agency fall within the Financial Services Department.

Effective January 1, 2012, Redevelopment Agencies (RDAs) in California were formerly dissolved. The affordable housing functions of the former RDAs were assigned to Housing Successor Agencies (HSA). Most commonly, the City or County created the HSA, either directly or through its own housing authority, if appl icable. In the case of Cathedral City, the City chose to retain and manage the housing assets of the former redevelopment agency and were assumed by the City, as such the City serves as the HSA.

Unlike when RDAs existed in the State of California, which allowed a 20% allocation of tax increment to be used for housing related activities, the City has no current consistent revenue stream to support active housing related activities. As such, previo usly secured Housing real estate was marketed for liquidation. All proceeds from real estate sales have been consolidated to provide limited assistance in monitoring these 1,770 units in Cathedral City:

• 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 • Creekside Apartments – 185 units for low and very low-income families • Heritage Park – 153 units for low-income seniors over 55 • 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 • Veterans Village – 60 total units with 59 units for senior households for military veterans • Coachella Valley Housing Coalition (CVHC) for 16 Bank -owned duplexes and converted to 32 affordable, single family, owner-occupied units.

SUCCESSOR HOUSING AGENCY FUND Fund 561
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ACCOMPLISHMENTS

Recent accomplishments of the Financial Services Department serving as the Housing Successor Agency Administrator:

• Participated in the development and opening of the 60-unit low-income Veteran’s Village housing project. • Finalized the major rehabilitation of a 50+ year -old very-low and low-income housing project comprised of 224 units. A grant in the amount of $765,185 was provided. • Under the former RDA/Housing Agency, reconciled and determined the outstanding (potentially forgivable) loans and their associated terms for the 10 available loan programs listed below:

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 Enabled 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 $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.

GOALS AND OBJECTIVES

In supporting the City Council’s annual goals, the Financial Services Department’s primary objectives include (1) managing the outstanding loans and (2) utilizing existing assets for limited housing- related construction and rehabilitation activities.

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CAPITAL PROJECTS FUNDS
• 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 D istrict 2004-02 Fund (Fund 354)

AREAWIDE CAPITAL PROJECTS FUND Fund 331
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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 (intergovernmental revenue), interest earnings (use of money and property) and transfers from other funds (transfers in).

Fund Balance: Fund balance is projected to increase $1,005,000, or 27.7%, to $4,632,044 as of June 30, 2026 and decrease $1,454,001, or -31.4%, to $3,178,043 as of June 30, 2027. Decrease in fund balance is due to planned CIP projects.

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 4,160,423 1,128,683 3,627,044 2, 498,361 4,632,044 1,005,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 8,762,808 11,886,802 9,748,781 -2,138,021 5,620,168 -4,128,613 Use of money and property 169,795 70,338 5,000 -65,338 5,000 0 Other revenues 287,965 480,913 0 -480,913 0 0
Transfers in 493,351 0 0 0 0 0
Total Revenues and Other Sources 9,713,918 12,438,053 9,753,781 -2,684,272 5,625,168 -4,128,613

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 12,252,307 9,939,692 8,748,781 -1,190,911 7,079,169 -1,669,612 Transfers out 493,351 0 0 0 0 0
Total Expenditures and Other Uses 12,745,658 9,939,692 8,748,781 -1,190,911 7,079,169 -1,669,612 Net increas e (decreas e) -3,031,740 2,498,361 1,005,000 -1,493,361 -1,454,001 -2,459,001 Ending Balance 1,128,683 3,627,044 4,632,044 1,005,000 3,178,043 -1,454,001 ASSESSMENT DISTRICT 85-1 FUND Fund 341
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Description: The Assessment District 85-1 Fund was established 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 $280,000, or -97.5%, to $7,148 as of June 30, 2026 and remain steady at $7,148 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 263,211 278,195 287,148 8,953 7,148 -280,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 14,984 8,953 0 -8,953 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 14,984 8,953 0 -8,953 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 0 280,000 280,000 0 -280,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 0 280,000 280,000 0 -280,000 Net increas e (decreas e) 14,984 8,953 -280,000 -288,953 0 280,000 Ending Balance 278,195 287,148 7,148 -280,000 7,148 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 86-5 FUND Fund 344
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Description: The Assessment District 86-5 Fund was established 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 of $14,233 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 566,299 220,037 14,233 -205,804 14,233 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 25,233 7,208 0 -7,208 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 25,233 7,208 0 -7,208 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 371,495 213,012 0 -213,012 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 371,495 213,012 0 -213,012 0 0 Net increas e (decreas e) -346,262 -205,804 0 205,804 0 0 Ending Balance 220,037 14,233 14,233 0 14,233 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 87-2 FUND Fund 345
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Description: The Assessment District 87-2 Fund was established 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 $14,829 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 13,597 14,371 14,829 457 14,829 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 774 457 0 -457 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 774 457 0 -457 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 774 457 0 -457 0 0
Ending Balance 14,371 14,829 14,829 0 14,829 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 88-3 FUND Fund 347
Return to Table of Contents Page | 249

Description: The Assessment District 88-3 Fund was established 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 of $35,878 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 274,610 34,378 35,878 1,500 35,878 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 15,615 5,208 0 -5,208 0 0
Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 15,615 5,208 0 -5,208 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 255,847 3,708 0 -3,708 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 255,847 3,708 0 -3,708 0 0 Net increas e (decreas e) -240,232 1,500 0 -1,500 0 0
Ending Balance 34,378 35,878 35,878 -0 35,878 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 96-1 FUND Fund 348
Return to Table of Contents Page | 250

Description: The Assessment District 96-1 Fund was established 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 of $0 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 487,467 487,467 0 -487,467 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 487,467 0 -487,467 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 487,467 0 -487,467 0 0 Net increas e (decreas e) 0 -487,467 0 487,467 0 0
Ending Balance 487,467 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 2001-01 FUND Fund 349
Return to Table of Contents Page | 251

Description: The Assessment District 2001-01 Fund was established 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 $217,737 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 117,731 217,735 217,737 2 217,737 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 4 2 0 -2 0 0
Other revenues 0 0 0 0 0 0
Transfers in 100,000 0 0 0 0 0
Total Revenues and Other Sources 100,004 2 0 -2 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 and Other Uses 0 0 0 0 0 0
Net increas e (decreas e) 100,004 2 0 -2 0 0
Ending Balance 217,735 217,737 217,737 0 217,737 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
CFD RIO VISTA FUND Fund 351
Return to Table of Contents Page | 252

Description: The Community Facilities District (CFD) Rio Vista Fund was established to account for authorized projects within the Rio Vista 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, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 4,196 4,196 4,196 0 4,196 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 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 LA NCE SUMMA RY
ASSESSMENT DISTRICT 2003-01 FUND Fund 352
Return to Table of Contents Page | 253

Description: The Assessment District 2003-01 Fund was established 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 $333,935 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 842,214 333,935 333,935 0 333,935 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 508,279 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 508,279 0 0 0 0 0
Net increas e (decreas e) -508,279 0 0 0 0 0
Ending Balance 333,935 333,935 333,935 0 333,935 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 2004-01 FUND Fund 353
Return to Table of Contents Page | 254

Description: The Assessment District 2004-01 Fund was established 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 is projected to decrease $300,000, or -75.0%, to $100,000 as of June 30, 2026 and remain at $100,000 as of June 30, 2027. Decrease in fund balance is due to planned CIP projects.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 207,753 607,753 400,000 -207,753 100,000 -300,000

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 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 400,000 0 0 0 0 0
Total Revenues and Other Sources 400,000 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
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 0 207,753 300,000 92,247 0 -300,000
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 0 207,753 300,000 92,247 0 -300,000 Net increas e (decreas e) 400,000 -207,753 -300,000 -92,247 0 300,000 Ending Balance 607,753 400,000 100,000 -300,000 100,000 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
ASSESSMENT DISTRICT 2004-02 FUND Fund 354
Return to Table of Contents Page | 255

Description: The Assessment District 2004-02 Fund was established 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 of $85,329 is projected to have no significant change as of June 30, 2026 and June 30, 2027.
.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 419,188 940,098 85,329 -854,769 85,329 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 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 600,000 0 0 0 0 0
Total Revenues and Other Sources 600,000 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
Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 79,090 854,769 0 -854,769 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 79,090 854,769 0 -854,769 0 0 Net increas e (decreas e) 520,910 -854,769 0 854,769 0 0 Ending Balance 940,098 85,329 85,329 0 85,329 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY

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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
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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 $9,808, or -0.1%, to $14,065,925 as of June 30, 2026 and decrease another $84,171, or -0.6%, to $13,981,754 as of June 30, 2027. The decrease in fund balance is due to increased operations expenditures for depreciation.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 11,987,561 14,072,691 14,075,733 3,042 14,065,925 -9,808

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 2,400,000 750,000 1,309,288 559,288 1,285,829 -23,459 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 302,585 167,541 80,000 -87,541 80,000 0 Other revenues -19,013 19,412 0 -19,412 0 0
Transfers in 472,671 96,089 30,904 -65,185 0 -30,904
Total Revenues and Other Sources 3,156,243 1,033,042 1,420,192 387,150 1,365,829 -54,363

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 1,071,113 1,030,000 1,430,000 400,000 1,450,000 20,000 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 and Other Uses 1,071,113 1,030,000 1,430,000 400,000 1,450,000 20,000 Net increas e (decreas e) 2,085,130 3,042 -9,808 -12,850 -84,171 -74,363 Ending Balance 14,072,691 14,075,733 14,065,925 -9,808 13,981,754 -84,171

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
INSURANCE FUND Fund 612
Return to Table of Contents Page | 258

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 $1,599,584, or -22.4%, to $5,543,967 as of June 30, 2026 and decrease another $2,225,648, or -40.1%, to $3,318,319 as of June 30, 2027. The decrease in fund balance is due to an increase in insurance costs and payments made to CalPERS for Unfunded Actuarial Liability (UAL) and OPEB payments.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 1,167,543 -1,112,493 7,143,551 8,256,044 5,543,967 -1,599,584

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 14,328,244 20,624,336 17,962,001 -2,662,335 18,517,761 555,760 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 537,060 288,217 250,000 -38,217 250,000 0 Other revenues 171,711 44,796 100,000 55,204 100,000 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 15,037,015 20,957,350 18,312,001 -2,645,349 18,867,761 555,760

EXPENDITURES AND OTHER USES
Salaries and benefits 12,133,728 9,193,806 14,386,360 5,192,554 15,131,263 744,903 Operations 5,041,486 3,484,889 5,245,225 1,760,336 5,682,146 436,921 Debt service 0 0 0 0 0 0
Capital outlay 0 0 0 0 0 0
CIP projects 5,400 0 280,000 280,000 280,000 0
Transfers out 136,437 22,610 0 -22,610 0 0
Total Expenditures and Other Uses 17,317,050 12,701,306 19,911,585 7,210,279 21,093,409 1,181,824 Net increas e (decreas e) -2,280,036 8,256,044 -1,599,584 -9,855,628 -2,225,648 -626,064 Ending Balance -1,112,493 7,143,551 5,543,967 -1,599,584 3,318,319 -2,225,648

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
TECHNOLOGY FUND Fund 613
Return to Table of Contents Page | 259

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 increase $2,931, or 0.1%, to $2,605,837 as of June 30, 2026 and increase another $ 2,931, or 0.1%, to $2, 608,768 as of June 30, 2027. Revenues are expected to outpace expenditures, increasing due to depreciation costs for the Tyler ERP software product.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 1,870,367 2,489,276 2,602,906 113,630 2,605,837 2,931

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 573,908 62,571 70,000 7,429 70,000 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 58,586 64,644 30,000 -34,644 30,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 632,494 127,215 100,000 -27,215 100,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 13,585 13,585 97,069 83,484 97,069 0
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 and Other Uses 13,585 13,585 97,069 83,484 97,069 0 Net increas e (decreas e) 618,909 113,630 2,931 -110,699 2,931 0 Ending Balance 2,489,276 2,602,906 2,605,837 2,931 2,608,768 2,931

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
FACILITIES FUND Fund 614
Return to Table of Contents Page | 260

Description: The Facilities Fund was established to account for costs related 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 decrease $1,450,536, or -25.8%, to $4,168,716 as of June 30, 2026 and decrease another $1,492,935, or -35.8%, to $2,675,781 as of June 30, 2027. This decrease in fund balance is for major repairs and replacements, primarily for the parking structure, as outlined in the Facilities Condition Assessment that was a component of the Facilities Master Plan, Phase I, dated August 9, 2023.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 4,815,724 5,375,157 5,619,251 244,094 4,168,716 -1,450,536

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 250,000 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 357,031 282,851 178,000 -104,851 178,000 0 Other revenues 0 0 0 0 0 0
Transfers in 0 0 0 0 0 0
Total Revenues and Other Sources 607,031 282,851 178,000 -104,851 178,000 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 47,599 38,756 1,360,935 1,322,179 1,670,935 310,000 Debt service 0 0 0 0 0 0
Capital outlay 0 0 267,601 267,601 0 -267,601
CIP projects 0 0 0 0 0 0
Transfers out 0 0 0 0 0 0
Total Expenditures and Other Uses 47,599 38,756 1,628,536 1,589,779 1,670,935 42,399 Net increas e (decreas e) 559,432 244,094 -1,450,536 -1,694,630 -1,492,935 -42,399 Ending Balance 5,375,157 5,619,251 4,168,716 -1,450,536 2,675,781 -1,492,935

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY

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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 assessments 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.

Return to Table of Contents Page | 262

SUCCESSOR AGENCY (PRIVATE-PURPOSE TRUST FUNDS)
• Successor Agency Redevelopment Obligation
Retirement Fund (Fund 530)

• Successor Agency 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 OBLIGATION RETIREMENT FUND Fund 530 Return to Table of Contents Page | 263

Description: With the dissolution of the Cathedral City Redevelopment Agency by the state of California, t he 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 property 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 $154,569, or 1.2%, to $12,787,587 as of June 30, 2026 and increase another $237,006, or 1.9%, to $13,024,593 as of June 30, 2027. Fund balance represents monies received for the subsequent fiscal year.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 12,069,272 12,645,832 12,633,018 -12,814 12,787,587 154,569

REVENUES AND OTHER SOURCES
Taxes 15,314,120 14,661,383 14,466,691 -194,692 14,528,203 61,512 Licenses and permits 0 0 0 0 0 0
Charges for services 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 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 0 0 0 0 0 0
Total Revenues and Other Sources 15,314,120 14,661,383 14,466,691 -194,692 14,528,203 61,512

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 15,355 10,000 20,000 10,000 25,000 5,000
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 14,722,205 14,664,197 14,292,122 -372,075 14,266,197 -25,925 Total Expenditures and Other Uses 14,737,560 14,674,197 14,312,122 -362,075 14,291,197 -20,925 Net increas e (decreas e) 576,560 -12,814 154,569 167,383 237,006 82,437 Ending Balance 12,645,832 12,633,018 12,787,587 154,569 13,024,593 237,006

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR AGENCY TABs FUND Fund 536
Return to Table of Contents Page | 264

Description: With defeasing certain former redevelopment agency’s bonds, the Successor Agency 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.

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.

In July 2024, the Successor Agency to the RDA issued Tax Allocation Revenue Refunding Bonds, Series 2024A (Merged Redevelopment Project Area) ($21,845,000) and Tax Allocation Housing Revenue Refunding Bonds, Series 2024B (Merged Redevelopment Project Area) ($8,500,000) and Subordinate Taxable Tax Allocation Revenue Refunding Bonds. These bonds refunded the Tax Allocation Refunding Bonds, Series 2014A and Tax Allocation Housing Revenue Refunding Bonds, Series 2014B.

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 $5,726,127, or 6.5%, to -$83,031,400 as of June 30, 2026 and increase another $6,003,627, or 7.2%, to -$77,027,773 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance -102,214,254 -95,653,680 -88,757,527 6, 896,153 -83,031,400 5,726,127

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 7,944 447,539 0 -447,539 0 0
Other revenues 0 0 0 0 0 0
Transfers in 9,397,128 9,401,894 9,077,491 -324,403 9,102,457 24,966 Total Additions and Other Sources 9,405,072 9,849,433 9,077,491 -771,942 9,102,457 24,966

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 5,250 552,409 15,000 -537,409 17,500 2,500
Debt service 2,839,248 2,400,872 3,336,364 935,492 3,081,330 -255,034 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 Deductions and Other Uses 2,844,498 2,953,280 3,351,364 398,084 3,098,830 -252,534 Net increas e (decreas e) 6,560,574 6,896,153 5,726,127 -1,170,026 6,003,627 277,500 Ending Balance -95,653,680 -88,757,527 -83,031,400 5,726,127 -77,027,773 6,003,627

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR AGENCY ADMINISTRATION FUND Fund 540
Return to Table of Contents Page | 265

Description: With the dissolution of the Cathedral City Redevelopment Agency by the state of California, t he 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 redevelopment 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 property taxes (transfers in) from the Successor Agency Redevelopment Obligation Retirement Fund.

Fund Balance: Fund balance of $0 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 0 0 0 0 0 0

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 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 250,000 200,000 150,000 -50,000 100,000 -50,000 Total Additions and Other Sources 250,000 200,000 150,000 -50,000 100,000 -50,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
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 250,000 200,000 150,000 -50,000 100,000 -50,000 Total Deductions and Other Uses 250,000 200,000 150,000 -50,000 100,000 -50,000 Net increas e (decreas e) 0 0 0 -0 0 0
Ending Balance 0 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR AGENCY OTHER FUND Fund 541
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Description: With the dissolution of the Cathedral City Redevelopment 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 redevelopment 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 $2,750,000, or -10.9%, to -$27,905,019 as of June 30, 2026 and decrease another $3,000,000, or -10.8%, to -$30,905,019 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance -20,681,272 -22,867,410 -25,155,019 -2,287,609 -27,905,019 -2,750,000

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 0 0 0 0 0
Debt service 2,186,138 2,287,609 2,750,000 462,391 3,000,000 250,000 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 Deductions and Other Uses 2,186,138 2,287,609 2,750,000 462,391 3,000,000 250,000 Net increas e (decreas e) -2,186,138 -2,287,609 -2,750,000 -462,391 -3,000,000 -250,000 Ending Balance -22,867,410 -25,155,019 -27,905,019 -2,750,000 -30,905,019 -3,000,000

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR AGENCY 2007 SERIES A TAB FUND Fund 550
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Description: With the dissolution of the Cathedral City Redevelopment Agency by the state of California, t he Successor Agency 2007 Series A Tax Allocation Bond (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 $0 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 12,644 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 12,644 0 0 0 0 0
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 Deductions and Other Uses 12,644 0 0 0 0 0
Net increas e (decreas e) -12,644 0 0 0 0 0
Ending Balance 0 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY
SUCCESSOR AGENCY 2007 SERIES C TAB FUND Fund 552
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Description: With the dissolution of the Cathedral City Redevelopment 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 of $0 is projected to have no significant change as of June 30, 2026 and June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 11,611 0 0 0 0 0

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 11,611 0 0 0 0 0
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 Deductions and Other Uses 11,611 0 0 0 0 0
Net increas e (decreas e) -11,611 0 0 0 0 0
Ending Balance 0 0 0 0 0 0

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY

Return to Table of Contents Page | 269

Return to Table of Contents Page | 270

PUBLIC FINANCING AUTHORITY

• Public Financing Authority Fund (Fund 491)
PUBLIC FINANCING AUTHORITY FUND Fund 491
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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 $564,837 or -2.1%, to $26,798,744 as of June 30, 2026 and decrease another $547,409, or -2.0%, to $26,251,335 as of June 30, 2027.

FY 2023/2024
Actual
FY 2024/2025
Projected
FY 2025/2026
Adopted
FY25 to FY26
$ Change
FY 2026/2027
Adopted
FY26 to FY27
$ Change
Beginning Balance 31,455,559 28,904,752 27,363,581 -1,541,171 26,798,744 -564,837

REVENUES AND OTHER SOURCES
Taxes 0 0 0 0 0 0
Licenses and permits 0 0 0 0 0 0
Charges for services 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 0 0 0 0 0 0
Use of money and property 1,386,271 1,300,015 1,250,000 -50,015 1,250,000 0 Other revenues 0 0 0 0 0 0
Transfers in 8,739,709 8,253,144 9,469,233 1,216,089 9,256,067 -213,166 Total Revenues and Other Sources 10,125,980 9,553,158 10,719,233 1,166,075 10,506,067 -213,166

EXPENDITURES AND OTHER USES
Salaries and benefits 0 0 0 0 0 0
Operations 0 3,205 4,000 795 4,000 0
Debt service 11,576,787 11,091,124 11,280,070 188,946 11,049,476 -230,594 Capital outlay 0 0 0 0 0 0
CIP projects 0 0 0 0 0 0
Transfers out 1,100,000 0 0 0 0 0
Total Expenditures and Other Uses 12,676,787 11,094,329 11,284,070 189,741 11,053,476 -230,594 Net increas e (decreas e) -2,550,807 -1,541,171 -564,837 976,334 -547,409 17,428 Ending Balance 28,904,752 27,363,581 26,798,744 -564,837 26,251,335 -547,409

REVENUES/EXPENDITURES/FUND BA LA NCE SUMMA RY

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FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
(CIP) PLAN
• Capital Improvement Program (CIP) Plan – Descriptions

• Capital Improvement Program (CIP) Plan – Capital Improvement Program Detail

• Capital Improvement Program (CIP) Plan – Summary by Fund

CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN - DESCRIPTIONS
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The City’s Five-Year Capital Improvement Program (CIP) Plan is submitted to the City Council for review. The projects have been prioritized by those being planned for a given fiscal 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 maintenance 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 capital 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 specific, capital improvements are often the most visible municipal activities.

Conversely, capital maintenance is a city service commonly 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 years 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 expected to be completed prior to the start of or during FY 2025/2026 and FY 2026/2027 have been included in the operating budget, e.g., a new park. Most capital projects funded in FY 2025/2026 and FY 2026/2027 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 Program (CIP) Plan.

The Five-Year Capital Improvement Program (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

CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN - DESCRIPTIONS
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C01016 EDOM HILL TRUCK CLIMBING LANE
• 100% – Transfer Station Road Fund – 234
C01020 SEPTIC TO SEWER PLANNING PROJECT
• 100% – Areawide Capital Projects Fund – 331
o Grant Funded
C02500 RAMON ROAD BRIDGE
• 78% – Areawide Capital Projects Fund – 331
o 88.53% – Federal Funding
o 8.60% Grant Funding
o 2.87% City Funding
• 22% – Transportation Fund – 272
C06517 CANYON SHORES/CATHEDRAL CANYON TRAFFIC SIGNALS
• 75% – Areawide Capital Projects Fund – 331
o CVAG Funded
• 25% – Measure “A” Fund – 243
C08671 DATE PALM NORTH OF I–10 6–LANE
• 85% – Areawide Capital Projects Fund – 331
o CVAG Funded
• 11% – General Fund – 100
o City Maintenance of Effort (MOE)
• 4% – Measure “A” Fund – 243
C08672 WHISPERING PALMS TRAIL BIKE LANE
• 65% – Transportation Development Act Fund – 240
• 35% – City Match
o Assessment District 85–1 Fund – 341
o Measure “A” Fund – 243
o General Fund – 100
 City MOE
C08673 PEREZ ROAD BIKE LANE
• 75% – Transportation Development Act Fund – 240
• 25% – City Match
o Measure “A” Fund – 243
o General Fund – 100
 City MOE

CURRENT PLAN - DESCRIPTIONS AND FUNDING SOURCES
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C08674 VARNER ROAD – PALM DRIVE TO DATE PALM DRIVE
• 100% – Areawide Capital Projects Fund – 331
o CVAG Funding
o RDA Funding
C08684 DATE PALM TROPICAL STORM HILARY
• 89% – Areawide Capital Projects Fund – 331
o Federal Funding
• 11% – General Fund – 100
o City MOE
C08685 VISTA CHINO TROPICAL STORM HILARY
• 89% – Areawide Capital Projects Fund – 331
o Federal Funding
• 11% – General Fund – 100
o City MOE
C08726 JEFFERSON/I–10
• 100% – Areawide Capital Projects Fund – 331
C08752 HSIP 9A 12 INTERSECTION IMPROVEMENT
• 80% – Areawide Capital Projects Fund – 331
o Federal Funding
• 20% – Measure “A” Fund – 243
C08754 HSIP 11A PEDESTRIAN CROSSWALK UPGRADES
• 80% – Areawide Capital Projects Fund – 331
o State Funding
• 20% – Traffic Safety Fund – 233
C08755 HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS
• 80% – Areawide Capital Projects Fund – 331
o State Funding
• 20% – Traffic Safety Fund – 233
C08756 HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES
• 80% – Areawide Capital Projects Fund – 331
o State Funding
• 11% – Measure “A” Fund – 243
• 6% – General Fund – 100
o City MOE
• 3% – Traffic Safety Fund – 233

CURRENT PLAN - DESCRIPTIONS AND FUNDING SOURCES
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C08757 HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY
• 80% – Areawide Capital Projects Fund – 331
o State Funding
• 20% – Traffic Safety Fund – 233
C08874 EAST PALM CANYON MASTER UNDERGROUND PLAN & WIDENING • 44% – Master Underground Plan Fund – 232
• 29% – General Fund – 100
o City MOE
• 27% – RMRA Fund – 248
C08899 VISTA CHINO BRIDGE
• 100% – Areawide Capital Projects Fund – 331
o Cooperative Agreement with City of Palm Springs
NEW PROJECTS – DESCRIPTIONS AND FUNDING SOURCES
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C06516 US DOT SAFE STREETS 4 ALL

• 80% – Areawide Capital Projects Fund – 331
• 20% – Measure “A” Fund – 243
C08693 DREAM HOMES CRACK REPAIR

• 100% – Assessment District 2004–01 Fund–353
C0XX01 WHITEWATER AREA STREET REHABILITATION – PHASE II

• 65% – RMRA Fund – 248
• 35% – Community Development Block Grant Fund – 251
o Federal Funds
C0XX02 AVENIDA EL MUNDO AND AVENIDA EL PUEBLO PAVEMENT REHABILITATION

• 62% – RMRA Fund – 248
• 38% – Community Development Block Grant Fund – 251
o Federal Funds
C0XX03 LANDAU BLVD PUBLIC ALLEYWAY RECONSTRUCTION

• 100% – RMRA Fund – 248

C0XX04 SUNNY SANDS NEIGHBORHOOD PAVEMENT REHABILITATION

• 67% – RMRA Fund – 248
• 33% – General Fund – 100
o City MOE
C0XX05 PANORAMA PARK AREA – STREET RECONSTRUCTION

• 62% – RMRA Fund – 248
• 38% – General Fund – 100
o City MOE
C0XX06 LANDAU BOULEVARD: VISTA CHINO TO 30TH AVENUE

• 43% – RMRA Fund – 248
• 57% - Unspecified
C0XX07 FUTURE CDBG NEIGHBORHOOD STREETS FY27/28

• 100% – Community Development Block Grant Fund – 251
o Federal Funds
C0XX08 FUTURE CDBG NEIGHBORHOOD STREETS FY28/29

• 100% – Community Development Block Grant Fund – 251
o Federal Funds

NEW PROJECTS – DESCRIPTIONS AND FUNDING SOURCES
Return to Table of Contents Page | 278

C0XX09 FUTURE CDBG NEIGHBORHOOD STREETS FY29/30

• 100% – Community Development Block Grant Fund – 251
o Federal Funds
C0XX10 OCOTILLO SQUARE NEIGHBORHOOD STREETS

• 93% – Unspecified
• 7% – General Fund – 100
o City MOE
C0XX11 GERALD FORD: DATE PALM TO PLUMLEY STREET REHABILITATION

• 100% – Unspecified

C0XX12 DINAH SHORE: DATE PALM TO PLUMLEY STREET REHABILITATION

• 70% - Unspecified
• 30% – General Fund – 100
o City MOE
C0XX13 CATHEDRAL CANYON: PEREZ RD TO OFELIA BRINGAS BRIDGE STREET

REHABILITATION
• 100% – General Fund – 100
o City MOE
C0XX14 CATHEDRAL CANYON: CANYON SHORES TO DINAH SHORE STREET REHABILITATION

• 100% – Unspecified
C0XX15 CATHEDRAL CANYON: DINAH SHORE TO RAMON STREET REHABILITATION

• 64% – General Fund – 100
o City MOE
• 36% – Unspecified

C0XX16 PANORAMA NEIGHBORHOOD –GRINDING AND REAS

• 100% – Measure “W” Fund – 151
C0XX17 CORTA ROAD AND ALCITA ROAD PAVEMENT REHABILITATION

• 61% – Measure “W” Fund – 151
• 39% – Measure “A” Fund – 243
C0XX18 ASSESSMENT DISTRICT 88–2 REAS

• 100% – Measure “W” Fund – 151

C0XX19 DREAM HOMES AREA REAS

• 100% – Measure “W” Fund – 151

NEW PROJECTS – DESCRIPTIONS AND FUNDING SOURCES
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C0XX20 THE COVE NEIGHBORHOOD REAS – SOUTH SIDE

• 78% – Measure “W” Fund – 151
• 22% – Assessment District 2004–02 Fund – 354
C0XX21 PANORAMA NEIGHBORHOOD -STREET REHABILITATION

• 100% – Measure “W” Fund – 151
C0XX22 THE COVE NEIGHBORHOOD REAS – NORTH SIDE

• 78% – Measure “W” Fund – 151
• 22% – Assessment District 2004–02 Fund – 354

C0XX23 SLURRY SEAL MAINTENANCE PROJECT– RIVERSIDE COUNTY

• 100% – General Fund – 100
o City MOE
C0XX24 HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS
• 90% – Areawide Capital Projects Fund – 331
o State Grant Funds
• 8% – General Fund – 100
o City MOE
• 2% – Measure “A” Fund – 243

C0XX25 HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS • 90% – Areawide Capital Projects Fund – 331
o State Grant Funds
• 8% – General Fund – 100
o City MOE
• 2% – Measure “A” Fund – 243
C0XX26 ENTRYWAY MONUMENT - E PALM CANYON DRIVE EAST

• 100% – General Fund – 100
C0XX27 ENTRYWAY MONUMENT - E PALM CANYON DRIVE WEST

• 100% – General Fund – 100
C0XX28 ENTRYWAY MONUMENT - RAMON ROAD WEST

• 100% – General Fund – 100
C0XX29 ENTRYWAY MONUMENT - DATE PALM DRIVE NORTH

• 100% – General Fund – 100
C0XX30 ENTRYWAY MONUMENT - DINAH SHORE DRIVE EAST

• 100% – General Fund – 100
CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN – PROJECT DETAILS Return to Table of Contents Page | 280

FY 2025/2026 FY 2026/2027 FY 2027/2028 F Y 2028/2029 FY 2029/2030 Project Title Project String Account Number
Remaining
Encumbrances
Proposed
Budget
Proposed
Budget
Forecasted
Budget
Forecasted
Budget
Forecasted
Budget

CURRENT PROJECTS
EDOM HILL TRUCK CLIMBING C01016-CIP-DESIGN-- 234-100-150-156-8600-8601- 16,379 20,479 - - - - EDOM HILL TRUCK CLIMBING C01016-CIP-CONSTRUCT-- 234-100-150-156-8800-8802- - - 3,115,325 3, 115,325 - - SEPTIC TO SEWER PLANNING PROJECT C01020-CIP-PROJ MGMT-- 331-100-150-156-8600-8601- - 119,261 63,886 - - - SEPTIC TO SEWER PLANNING PROJECT C01020-CIP-DESIGN-- 331-100-150-156-8600-8601- - 1,348,800 674,400 - - - RAMON ROAD BRIDGE C02500-CIP-DESIGN-TRANSPORT- 272-100-150-156-8600-8601- 299,720 274,571 25,149 - - - RAMON ROAD BRIDGE C02500-CIP-DESIGN-CVAG- 331-100-150-156-8600-8601- 119,057 119,057 119,057 - - - RAMON ROAD BRIDGE C02500-CIP-DESIGN-- 331-100-150-156-8600-8601- 39,686 - - - - - RAMON ROAD BRIDGE C02500-CIP-CONSTRUCT-- 331-100-150-156-8200-8232- 968,236 311,107 249,422 249, 422 - - CANYON SHORES/CATHEDRAL CANYON TRAFFIC SIGNALS C06517-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- 13,698 1,400 - - - - CANYON SHORES/CATHEDRAL CANYON TRAFFIC SIGNALS C06517-CIP-DESIGN-CVAG- 331-100-150-156-8600-8601- 41,092 4,200 - - - - CANYON SHORES/CATHEDRAL CANYON TRAFFIC SIGNALS C06517-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 150,000 - - - - CANYON SHORES/CATHEDRAL CANYON TRAFFIC SIGNALS C06517-CIP-CONSTRUCT-CVAG- 331-100-150-156-8800-8802- - 450,000 - - - - DATE PALM NORTH OF I-10 6-LANE C08671-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- 84,156 86,000 - - - - DATE PALM NORTH OF I-10 6-LANE C08671-CIP-DESIGN-CVAG- 331-100-150-156-8600-8601- 252,469 123,469 - - - - DATE PALM NORTH OF I-10 6-LANE C08671-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 77,900 - - - - DATE PALM NORTH OF I-10 6-LANE C08671-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - 525,825 175, 275 - - DATE PALM NORTH OF I-10 6-LANE C08671-CIP-CONSTRUCT-CVAG- 331-100-150-156-8800-8802- - 233,700 1,752,750 584, 250 - - DATE PALM NORTH OF I-10 6-LANE C08671-CIP-CONSTRUCT-FLOOD CTRL- 331-100-150-156-8800-8802- - - 2,459,000 - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-PROJ MGMT-TDA- 240-100-150-156-8600-8601- - 3,250 - - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-PROJ MGMT-GEN FUND- 100-100-150-156-8600-8601- - 1,750 - - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-DESIGN-TDA- 240-100-150-156-8600-8601- 20,644 4,392 - - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- 11,116 2,365 - - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-CONSTRUCT-TDA- 240-100-150-156-8800-8802- - 661,050 - - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 75,950 - - - - WHISPERING PALMS TRAIL BIKE LANE C08672-CIP-CONSTRUCT-AD 85-1- 341-100-150-156-8800-8802- - 280,000 - - - - PEREZ ROAD BIKE LANE C08673-CIP-PROJ MGMT-TDA- 240-100-150-156-8800-8802- - 3,750 - - - - PEREZ ROAD BIKE LANE C08673-CIP-PROJ MGMT-MATCH- 100-100-150-156-8600-8601- - 1,250 - - - - PEREZ ROAD BIKE LANE C08673-CIP-DESIGN-TDA- 240-100-150-156-8600-8601- 26,250 5,068 - - - - PEREZ ROAD BIKE LANE C08673-CIP-DESIGN-MATCH- 100-100-150-156-8600-8601- 8,750 1,689 - - - - PEREZ ROAD BIKE LANE C08673-CIP-CONSTRUCT-TDA- 240-100-150-156-8800-8802- - 468,750 - - - - PEREZ ROAD BIKE LANE C08673-CIP-CONSTRUCT-MATCH- 243-100-150-156-8800-8802- - 158,750 - - - - VARNER ROAD - PALM DRIVE TO DATE PALM DRIVE C08674-CIP-DESIGN-CVAG- 331-100-150-156-8600-8601- - 710,678 355,339 - - - VARNER ROAD - PALM DRIVE TO DATE PALM DRIVE C08674-CIP-DESIGN-RDA FUND- 331-100-150-156-8600-8601- - 236,892 118,446 - - - DATE PALM TROPICAL STORM HILARY C08684-CIP-DESIGN-PROJ MGMT- 331-100-150-156-8600-8601- 7,708 10,000 10,000 - - - DATE PALM TROPICAL STORM HILARY C08684-CIP-DESIGN-FEDERAL- 331-100-150-156-8600-8601- - 106,236 106,236 - - - DATE PALM TROPICAL STORM HILARY C08684-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - 13,764 13,764 - - - DATE PALM TROPICAL STORM HILARY C08684-CIP-CONST ENG-FEDERAL- 331-100-150-156-8800-8802- - - - 309, 855 - - DATE PALM TROPICAL STORM HILARY C08684-CIP-CONST ENG-GEN FUND- 100-100-150-156-8800-8802- - - - 40,145 - - DATE PALM TROPICAL STORM HILARY C08684-CIP-CONSTRUCT-FEDERAL- 331-100-150-156-8800-8802- - - - 2, 213,250 - - DATE PALM TROPICAL STORM HILARY C08684-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - 286, 750 - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-DESIGN-PROJ MGMT- 331-100-150-156-8600-8601- 6,498 10,000 - - - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-DESIGN-FEDERAL- 331-100-150-156-8600-8601- - 35,412 - - - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - 4,588 - - - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-CONST ENG-FEDERAL- 331-100-150-156-8800-8802- - 49,577 - - - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-CONST ENG-GEN FUND- 100-100-150-156-8800-8802- - 6,423 - - - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-CONSTRUCT-FEDERAL- 331-100-150-156-8800-8802- - 331,988 - - - - VISTA CHINO TROPICAL STORM HILARY C08685-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 43,013 - - - - JEFFERSON/I-10 C08726-CIP--- 331-100-150-156-8800-8802- 179,317 179,317 - - - - Capital Improvement Program (CIP) Plan - Project Detail CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN – PROJECT DETAILS Return to Table of Contents Page | 281

FY 2025/2026 FY 2026/2027 FY 2027/2028 FY 2028/2029 FY 2029/2030 Project Title Project String Account Number
Remaining
Encumbrances
Proposed
Budget
Proposed
Budget
Forecasted
Budget
Forecasted
Budget
Forecasted
Budget

CURRENT PROJECTS
HSIP 9A 12 INTERSECTION IMPROVEMENT C08752-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- 589 209,628 - - - - HSIP 9A 12 INTERSECTION IMPROVEMENT C08752-CIP-CONSTRUCT-FEDERAL- 331-100-150-156-8800-8802- 589 1,050,748 - - - - HSIP 9A 12 INTERSECTION IMPROVEMENT C08752-CIP-CONST ENG-MEASURE A- 243-100-150-156-8800-8802- 43,384 57,902 - - - - HSIP 9A 12 INTERSECTION IMPROVEMENT C08752-CIP-CONST ENG-GRANT- 331-100-150-156-8800-8802- 152,314 149,130 - - - - HSIP 11A PEDESTRIAN CROSSWALK UPGRADES C08754-CIP-DESIGN-TRAF SFTY- 233-100-150-156-8600-8601- 20,053 37,440 - - - - HSIP 11A PEDESTRIAN CROSSWALK UPGRADES C08754-CIP-DESIGN-STATE- 331-100-150-156-8600-8601- 180,478 168,478 - - - - HSIP 11A PEDESTRIAN CROSSWALK UPGRADES C08754-CIP-CONSTRUCT-TRAF SFTY- 233-100-150-156-8800-8802- - 275,000 - - - - HSIP 11A PEDESTRIAN CROSSWALK UPGRADES C08754-CIP-CONSTRUCT-STATE- 331-100-150-156-8800-8802- - 990,000 - - - - HSIP 11A PEDESTRIAN CROSSWALK UPGRADES C08754-CIP-CONST ENG-TRAF SFTY- 233-100-150-156-8800-8802- - 16,000 - - - - HSIP 11A PEDESTRIAN CROSSWALK UPGRADES C08754-CIP-CONST ENG-GRANT- 331-100-150-156-8800-8802- - 144,000 - - - - HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS C08755-CIP-DESIGN-TRAF SFTY- 233-100-150-156-8600-8601- 20,745 1,548 - - - - HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS C08755-CIP-DESIGN-STATE- 331-100-150-156-8600-8601- 98,279 4,957 - - - - HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS C08755-CIP-CONSTRUCT-TRAF SFTY- 233-100-150-156-8800-8802- - 167,260 41,815 - - - HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS C08755-CIP-CONSTRUCT-STATE- 331-100-150-156-8800-8802- - 602,136 150,534 - - - HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS C08755-CIP-CONST ENG-TRAF SFTY- 233-100-150-156-8800-8802- - 10,000 2,500 - - - HSIP 11B SIGNALIZED PEDESTRIAN CROSSINGS C08755-CIP-CONST ENG-GRANT- 331-100-150-156-8800-8802- - 90,000 22,500 - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-DESIGN-TRAF SFTY- 233-100-150-156-8600-8601- 1,225 - - - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-DESIGN-STATE- 331-100-150-156-8600-8601- 11,024 - - - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 138,250 - - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-CONSTRUCT-MOE- 100-100-150-156-8800-8802- - - 71,250 - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-CONSTRUCT-TRAF SFTY- 233-100-150-156-8800-8802- - 28,000 - - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-CONSTRUCT-STATE- 331-100-150-156-8800-8802- - 598,500 256,500 - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-CONST ENG-TRAF SFTY- 233-100-150-156-8800-8802- - 9,450 4,050 - - - HSIP 11C TRAFFIC SIGNAL HARDWARE UPGRADES C08756-CIP-CONST ENG-GRANT- 331-100-150-156-8800-8802- - 85,050 36,450 - - - HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY C08757-CIP-DESIGN-TRAF SFTY- 233-100-150-156-8600-8601- 10,088 950 - - - - HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY C08757-CIP-DESIGN-STATE- 331-100-150-156-8600-8601- 48,047 4,275 - - - - HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY C08757-CIP-CONSTRUCT-TRAF SFTY- 233-100-150-156-8800-8802- - 50,025 - - - - HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY C08757-CIP-CONSTRUCT-STATE- 331-100-150-156-8800-8802- - 180,090 - - - - HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY C08757-CIP-CONST ENG-TRAF SFTY- 233-100-150-156-8800-8802- - 3,000 - - - - HSIP 11D PEDESTRIAN CROSSING 30TH & SAN ELJAY C08757-CIP-CONST ENG-GRANT- 331-100-150-156-8800-8802- - 27,000 - - - - EAST PALM CANYON MASTER UNDERGROUND PLAN & WIDENING C08874-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- 76,800 - - - - - EAST PALM CANYON MASTER UNDERGROUND PLAN & WIDENING C08874-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 900,000 - - - - EAST PALM CANYON MASTER UNDERGROUND PLAN & WIDENING C08874-CIP-CONSTRUCT-- 232-100-150-156-8800-8802- - 1,500,000 - - - - EAST PALM CANYON MASTER UNDERGROUND PLAN & WIDENING C08874-CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - 912,000 - - - - VISTA CHINO BRIDGE C08899-CIP-DESIGN-MATCH- 331-100-150-156-8600-8601- - 25,870 25,870 - - - VISTA CHINO BRIDGE C08899-CIP-CONSTRUCT-- 331-100-150-156-8800-8802- 167,310 167,310 167,310 - - - TOTAL CURRENT PROJECTS 2,925,697$ 15,329,842$ 10,367,376$ 6,974,272$ -$ -$ Capital Improvement Program (CIP) Plan - Project Detail CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN – PROJECT DETAILS Return to Table of Contents Page | 282

FY 2025/2026 FY 2026/2027 FY 2027/2028 FY 2028/2029 FY 2029/2030 Project Title Project String Account Number
Remaining
Encumbrances
Proposed
Budget
Proposed
Budget
Forecasted
Budget
Forecasted
Budget
Forecasted
Budget

NEW PROJECTS
US DOT SAFE STREETS 4 ALL C06516-CIP-DESIGN-FEDERAL- 331-100-150-156-8600-8601- - 400,000 - - - - US DOT SAFE STREETS 4 ALL C06516-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- - 100,000 - - - - DREAM HOMES CRACK REPAIR C08693-CIP-AD 04-01-- 353-100-150-156-8800-8802- - 300,000 - - - - WHITEWATER AREA STREET REHABILITATION - PHASE II C0XXX1-CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - 850,000 - - - - WHITEWATER AREA STREET REHABILITATION - PHASE II C0XXX1-CIP-CONSTRUCT-CDBG- 251-100-150-156-8800-8802- - 460,000 - - - - AVENIDA EL MUNDO AND AVENIDA EL PUEBLO PAVEMENT REHABILITATION C0XXX2-CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - - 740,000 - - - AVENIDA EL MUNDO AND AVENIDA EL PUEBLO PAVEMENT REHABILITATION C0XXX2-CIP-CONSTRUCT-CDBG- 251-100-150-156-8800-8802- - - 460,000 - - - LANDAU BLVD PUBLIC ALLEYWAY RECONSTRUCTION C0XXX3 -CIP-DESIGN-RMRA- 248-100-150-156-8600-8601- - 160,000 - - - - LANDAU BLVD PUBLIC ALLEYWAY RECONSTRUCTION C0XXX3 -CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - - 1,010,000 - - - SUNNY SANDS NEIGHBORHOOD PAVEMENT REHABILITATION C0XXX4 -CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - - - 900,000 - - SUNNY SANDS NEIGHBORHOOD PAVEMENT REHABILITATION C0XXX4-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - 440,000 - - PANORAMA PARK AREA - STREET RECONSTRUCTION C0XXX5 -CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - - - - 900,000 - PANORAMA PARK AREA - STREET RECONSTRUCTION C0XXX5-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - 555,000 - LANDAU BOULEVARD: VISTA CHINO TO 30TH AVENUE C0XXX6 -CIP-CONSTRUCT-RMRA- 248-100-150-156-8800-8802- - - - - - 900,000 LANDAU BOULEVARD: VISTA CHINO TO 30TH AVENUE C0XXX6-CIP-CONSTRUCT- FORECASTED - - - - - 1,200,000 FUTURE CDBG NEIGHBORHOOD STREETS FY27/28 C0XXX7-CIP-CONSTRUCT-CDBG- 251-100-150-156-8800-8802- - - - 460,000 - - FUTURE CDBG NEIGHBORHOOD STREETS FY28/29 C0XXX8-CIP-CONSTRUCT-CDBG- 251-100-150-156-8800-8802- - - - - 460,000 - FUTURE CDBG NEIGHBORHOOD STREETS FY29/30 C0XXX9-CIP-CONSTRUCT-CDBG- 251-100-150-156-8800-8802- - - - - - 460,000 OCOTILLO SQUARE NEIGHBORHOOD STREETS C0XX10 -CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - 480,000 120,000 - - - OCOTILLO SQUARE NEIGHBORHOOD STREETS C0XX10 -CIP-CONSTRUCT- FORECASTED - - - 2,766,667 2,766,667 2,766,667 GERALD FORD: DATE PALM TO PLUMLEY STREET REHABILITATION C0XX11-CIP-CONSTRUCT- FORECASTED - - - 1,400,000 - - DINAH SHORE: DATE PALM TO PLUMLEY STREET REHABILITATION C0XX12-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - 425,000 - DINAH SHORE: DATE PALM TO PLUMLEY STREET REHABILITATION C0XX12-CIP-CONSTRUCT- FORECASTED - - - - 1,000,000 - CATHEDRAL CANYON: PEREZ RD TO OFELIA BRINGAS BRIDGE STREET REHABILITATION C0XX13-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - 540,000 - - - CATHEDRAL CANYON: CANYON SHORES TO DINAH SHORE STREET REHABILITATION C0XX14-CIP-CONSTRUCT- FORECASTED - - - - 1,200,000 - CATHEDRAL CANYON: DINAH SHORE TO RAMON STREET REHABILITATION C0XX15-CIP-CONSTRUCT- FORECASTED - - - - - 500,000 CATHEDRAL CANYON: DINAH SHORE TO RAMON STREET REHABILITATION C0XX15-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - - - - 900,000 PANORAMA NEIGHBORHOOD -GRINDING AND REAS C0XX16-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - 490,000 - - - - CORTA ROAD AND ALCITA ROAD PAVEMENT REHABILITATION C0XX17-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - 510,000 - - - - CORTA ROAD AND ALCITA ROAD PAVEMENT REHABILITATION C0XX17-CIP-CONSTRUCT-MEASURE A- 243-100-150-156-8800-8802- - 325,000 - - - - ASSESSMENT DISTRICT 88-2 REAS C0XX18-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - - 162,000 - - - DREAM HOMES AREA REAS C0XX19-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - - 850,000 - - - THE COVE NEIGHBORHOOD REAS - SOUTH SIDE C0XX20-CIP-CONSTRUCT-AD 04-02- 354-100-150-156-8800-8802- - - - 280,000 - - THE COVE NEIGHBORHOOD REAS - SOUTH SIDE C0XX20-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - - - 1,000,000 - - PANORAMA NEIGHBORHOOD -STREET REHABILITATION C0XX21-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - - - - 1,000,000 - THE COVE NEIGHBORHOOD REAS - NORTH SIDE C0XX22-CIP-CONSTRUCT-MEASURE W- 151-100-150-156-8800-8802- - - - - - 1,000,000 THE COVE NEIGHBORHOOD REAS - NORTH SIDE C0XX22-CIP-CONSTRUCT-MEASURE A- 354-100-150-156-8800-8802- - - - - - 280,000 SLURRY SEAL MAINTENANCE PROJECT- RIVERSIDE COUNTY C0XX23-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - 37,000 - - - - HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS C0XX24-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- - 6,050 - - - - HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS C0XX24-CIP-DESIGN-STATE- 331-100-150-156-8600-8601- - 49,920 - - - - HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS C0XX24-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - 28,800 - - - HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS C0XX24-CIP-CONSTRUCT-STATE- 331-100-150-156-8800-8802- - - 259,200 - - - HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS C0XX24-CIP-CONST ENG-GEN FUND- 100-100-150-156-8800-8802- - - 4,030 - - - HSIP 12A - PEDESTRIAN CROSSING ENHANCEMENTS C0XX24-CIP-CONST ENG-STATE- 331-100-150-156-8800-8802- - - 36,270 - - - Capital Improvement Program (CIP) Plan - Project Detail CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN – PROJECT DETAILS Return to Table of Contents Page | 283

FY 2025/2026 FY 2026/2027 FY 2027/2028 FY 2028/2029 FY 2029/2030 Project Title Project String Account Number
Remaining
Encumbrances
Proposed
Budget
Proposed
Budget
Forecasted
Budget
Forecasted
Budget
Forecasted
Budget

NEW PROJECTS
HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS C0XX25-CIP-DESIGN-MEASURE A- 243-100-150-156-8600-8601- - 5,400 - - - - HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS C0XX25-CIP-DESIGN-STATE- 331-100-150-156-8600-8601- - 48,600 - - - - HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS C0XX25-CIP-CONSTRUCT-GEN FUND- 100-100-150-156-8800-8802- - - 21,600 - - - HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS C0XX25-CIP-CONSTRUCT-STATE- 331-100-150-156-8800-8802- - - 194,400 - - - HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS C0XX25-CIP-CONST ENG-GEN FUND- 100-100-150-156-8800-8802- - - 3,240 - - - HSIP 12B - PEDESTRIAN CROSSING AT UNCONTROLLED LOCATIONS C0XX25-CIP-CONST ENG-STATE- 331-100-150-156-8800-8802- - - 21,600 - - - ENTRYWAY MONUMENT - E PALM CANYON DRIVE EAST C0XX26-CIP-CONST-GEN FUND- 100-100-150-156-8800-8802- - 125,000 - - - - ENTRYWAY MONUMENT - E PALM CANYON DRIVE WEST C0XX27-CIP-CONST-GEN FUND- 100-100-150-156-8800-8802- - - 125,000 - - - ENTRYWAY MONUMENT - RAMON ROAD WEST C0XX28-CIP-CONST-GEN FUND- 100-100-150-156-8800-8802- - - - 125,000 - - ENTRYWAY MONUMENT - DATE PALM DRIVE NORTH C0XX29-CIP-CONST-GEN FUND- 100-100-150-156-8800-8802- - - - - 125,000 - ENTRYWAY MONUMENT - DINAH SHORE DRIVE EAST C0XX30-CIP-CONST-GEN FUND- 100-100-150-156-8800-8802- - - - - - 125,000 TOTAL NEW PROJECTS -$ 4,346,970$ 4,576,140$ 7,371,667$ 8,431,667$ 8,131,667$

UNSPECIFIED PROJECTS
DAVALL/I-10 INTERCHANGE C01010-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - - - - - - DAVALL/I-10 INTERCHANGE C01010-CIP--- 331-100-150-156-8600-8601- 35,848 - - - - - DAVALL/I-10 INTERCHANGE C01010-CIP-PSR-- 331-100-150-156-8600-8601- 12,802 - - - - - DAVALL/I-10 INTERCHANGE (FURTHER DESIGN) C01010-CIP-DESIGN- FORECASTED - - - - - - DAVALL/I-10 INTERCHANGE (CONSTRUCTION) C01010-CIP-CONSTRUCT- FORECASTED - - - - - - DOWNTOWN DOG PARK C07016-CIP-CONSTRUCT-GRANT- FORECASTED - - 3,349,500 1,435,500 - - DOWNTOWN DOG PARK C07016-CIP-CONSTRUCT- FORECASTED - - - - - - COVE PARK ON C STREET C0XX31-CIP-CONSTRUCT-PARK FAC- 271-500-510-513-8800-8802- - 250,000 - - - - COVE PARK ON C STREET C0XX31-CIP-DESIGN-PARK FAC- 271-500-510-513-8600-8601- - 250,000 - - - - COMMUNITY CENTER (TARGET $50M) C0XX32-CIP-DESIGN 151-500-510-513-8800-8802- - 201,414 201,414 - - - COMMUNITY CENTER (TARGET $50M) C0XX32-CIP-CONSTRUCT 151-500-510-513-8800-8802- - - - - - 5,000,000 COMMUNITY CENTER (TARGET $50M) C0XX32-CIP-CONSTRUCT-GOV FAC- 273-400-480-481-8800-8802- - - - - - 1,500,000 COMMUNITY CENTER (TARGET $50M) C0XX32-CIP-BOND DEBT 151-500-510-513-8800-8802- - - - - 5,000,000 1,000,000 TROPICAL STORM HILARY DATE PALM DR - VISTA CHINO TO 30TH AVE PAVEMENT RECONSTUCTION C0XX33-CIP-DESIGN-FHWA- 331-100-150-156-8600-8601- - 116,236 116,236 - - - TROPICAL STORM HILARY DATE PALM DR - VISTA CHINO TO 30TH AVE PAVEMENT RECONSTUCTION C0XX33-CIP-DESIGN-GEN FUND- 100-100-150-156-8600-8601- - 43,500 43,500 - - - TROPICAL STORM HILARY DATE PALM DR - VISTA CHINO TO 30TH AVE PAVEMENT RECONSTUCTION C0XX33-CIP-CONST ENG-FHWA- 331-100-150-156-8800-8802- - - - 2,523,105 - - TROPICAL STORM HILARY DATE PALM DR - VISTA CHINO TO 30TH AVE PAVEMENT RECONSTUCTION C0XX33-CIP-CONSTRUCT- 100-100-150-156-8800-8802- - - - 376,895 - - TROPICAL STORM HILARY DATE PALM DR - LOS GATOS RD TO 30TH PAVEMENT RECONSTUCTION C0XX34-CIP-CONSTRUCT- FORECASTED - - - 4,600,000 - - VARNER ROAD - PALM DRIVE TO DATE PALM DRIVE C0XX35-CIP-CONSTRUCT- UNFUNDED- FORECASTED - - - - - 37,940,000 MORONGO WASH WATER CROSSING C0XX35-CIP-CONSTRUCT-FLOOD CTRL- FORECASTED - - - - - 6,300,000 EDOM HILL WATER CROSSING C0XX35-CIP-CONSTRUCT-FLOOD CTRL- FORECASTED - - - - - 775,000 WILLOW HOLE WATER CROSSING C0XX35-CIP-CONSTRUCT-FLOOD CTRL- FORECASTED - - - - - 1,100,000 TOTAL UNSPECIFIED PROJECTS 48,650$ 861,150$ 3,710,650$ 8,935,500$ 5,000,000$ 53,615,000$ Capital Improvement Program (CIP) Plan - Project Detail CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN – SUMMARY BY FUND Return to Table of Contents Page | 284

CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN – MAP
Return to Table of Contents Page | 285

Return to Table of Contents Page | 286

PARKS IMPROVEMENT PROGRAM PLAN

• Parks Improvement Program Plan – Descriptions

• Parks Improvement Program Plan – Project Detail

PARKS IMPROVEMENT PROGRAM PLAN - DESCRIPTIONS
Return to Table of Contents Page | 287

The City’s Parks Improvement Program 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
Cathedral City roads, gateways, public spaces, and other city infrastructure are well planned, designed, constructed, and maintained.

Support Parks and Community Events Commission priorities for improvements to our Parks facilities.

B-3 Develop and implement a wilderness trail plan.

B-4 Complete design and seek funding to construct the downtown dog park and pickleball courts.

B-6 Improve pedestrian access to parks through the use of crosswalks and sidewalk improvements.

The following park improvement projects are categorized into three sections:

• ADA projects,
• Park Upgrade projects to include splash pads and sports fields within the City of Cathedral City, • Plans

The Parks Improvement Program Plan detail for approved projects are included on the pages following the Project Descriptions.

PARKS IMPROVEMENT PROGRAM PLAN - DESCRIPTIONS
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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 install lighting for walking path, basketball court, and parking lot.

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

OCOTILLO PARK

• Install crosswalks and ADA ramps in Ocotillo Park. 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, and upgrade splash pad area.

PARKS IMPROVEMENT PROGRAM PLAN – PROJECT DETAILS
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ADA PROJECTS

CENTURY PARK
612-500-510-511-8800-8802- - 200,000 - - -

DENNIS KEAT SOCCER PARK
612-500-510-511-8800-8802- 100,000 - - - - 612-500-510-511-8800-8802- 100,000 - - - -

VARIOUS
612-500-510-511-8800-8802- - 40,000 - - - 612-500-510-511-8800-8802- 40,000 - - - - 612-500-510-511-8800-8802- 40,000 - - - - 612-500-510-511-8800-8802- - 40,000 - - -

PARK UPGRADE PROJECTS

CENTURY PARK
100-500-510-511-8800-8802- - 400,000 - - - 246-900-910-911-8800-8802- - 100,000 - - - FORECASTED - - 150,000 - - 100-500-510-511-8300-8302- - - 100,000 - -

DOWNTOWN DOG PARK
100-500-510-511-8800-8802- - - 271-500-510-511-8880-8802- 400,000 400,000 450,000 - - GRANT FUNDING 1,250,000 1,250,000 1,250,000 - -

DENNIS KEAT SOCCER PARK
271-500-510-511-8800-8802- - - 300,000 - -

OCOTILLO PARK
246-900-910-911-8800-8802- - - - 100,000 - FORECASTED - - - 200,000 -

PANORAMA PARK
100-500-510-511-8300-8302- - - 110,000 - - FORECASTED - - - - 300,000 FORECASTED - - - - 300,000

VARIOUS
271-500-510-511-8600-8601- - 100,000 - - - 271-500-510-511-8600-8601- 150,000 - - - - TOTALS $ 2,080,000 $ 2,530,000 $ 2,360,000 $ 300,000 $ 600,000

WILDERNESS TRAIL PLAN

PARKS CITY WIDE MASTER PLAN

OCOTILLO PARK-ADD CROSSWALKS AND ADA RAMPS

DOWNTOWN DOG PARK PARTICIPATION FUNDING (STATE GRANT)

DENNIS KEAT SOCCER PARK-ADD CROSSWALKS AND ADA RAMPS

DOWNTOWN DOG PARK

DOWNTOWN DOG PARK
PEDESTRIAN LIGHTING FOR FITNESS WALKING PATH (30TH, SANTORO AND TORTUGA)

UPGRADE WATER/SPLASH PLAY AREA

LOW LEVEL LIGHTING FOR BASEBALL FIELD

LIGHTING FOR BASKETBALL COURT

RECYCLE WATER SYSTEM FOR WATER/SPLASH AREA
FY 2029/2030
Forecasted
Funding
FY 2025/2026
Proposed
Budget
FY 2026/2027
Proposed
Budget
FY 2027/2028
Forecas ted
Funding
FY 2028/2029
Forecasted
Funding

ADA CONCRETE PATH OF TRAVEL IMPROVEMENTS

ADA ASPHALT (PARKING LOT) PATH OF TRAVEL IMPROVEMENTS

ADA CONCRETE PATH OF TRAVEL IMPROVEMENTS

PARKS IMPROVEMENT PROGRAM PLAN

RECYCLE WATER SYSTEM FOR WATER/SPLASH AREA

PANORAMA PARK-ADD CROSSWALKS AND ADA RAMPS

CENTURY PARK-ADD CROSSWALKS AND ADA RAMPS

NEW WATER/SPLASH PLAY AREA

LIGHTING FOR WALKING PATH AND BASKETBALL COURT

NEW WATER/SPLASH PLAY AREA

LIGHTING FOR PARKING LOT AREA

PARKS IMPROVEMENT PROGRAM PLAN – SUMMARY BY FUND
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FUND FY 2025/2026 FY 2026/2027 FY 2027/2028 F Y 2028/2029 FY 2029/2030 FUND TOTAL 100 - 400,000 210,000 - - 610,000 246 - 100,000 - 100,000 - 200,000 271 550,000 500,000 750,000 - - 1,800,000 612 280,000 280,000 - - - 560,000 GRANT FUNDING 1,250,000 1,250,000 1,250,000 - - 3,750,000 FORECASTED - - 150,000 200,000 600,000 950,000 TOTAL 2,080,000$ 2,530,000$ 2,360,000$ 300,000$ 600,000$ 7,870,000$ Parks Improvement Program Plan - Summary By Fund

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SUPPLEMENTAL INFORMATION

• Community History and Profile

• Financial Policies

• Debt Administration

• Legal Debt Margin

COMMUNITY HISTORY AND PROFILE
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HISTORY
The Cahuilla Indians, the original inhabitants of Cathedral City and the surrounding area, have lived throughout the Coachella Valley for over two thousand 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, established 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 Washington of the U.S. Army Corps of Engineers discovered the area’s canyons resembled the interior of a gr and 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 business 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 the 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, Cathedral City 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, all are part of a population wor king and living together in a community striving for an enjoyable, prosperous, and healthy lifestyle.

The City transitioned from a general law city to a charter 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 with 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., 2026, for Districts 3, 4 and 5. Alternately, two Council members elected in the next two- year cycle, e.g., 2028, 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
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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 year s 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 events throughout the season, such as Yoga at the Amphitheater, showcasing our local talent during Tastes & Sounds of Cathedral City and even hosting big names such as LeAnn Rimes. The City has five signature events: Tastes and Sounds of Cathedral City, Cathedral City 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 private donations and monies collected through commercial development fees. These funds are 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 Buddy Rogers and Lalo Guerrero are also located in our Town Square. There are ni ne (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 residents alike. Our wide selection includes bowling at Palm Springs Lanes, playing baseball/softball at replica Major League Baseball parks located in Big League Dreams, and enjoying scenic views from one of our picturesque parks. You can also play a round of golf at one of the city’s three public golf courses or play a round of miniature golf and ride go karts at Boomers Family Fun Park. There is something for everyone in Cathedral City!

COMMUNITY HISTORY AND PROFILE
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CITY INFORMATION
Date Incorporated: November 16, 1981
Form of Government: Council – Manager
Population (calendar year): 2022 – 51,433
2023 – 50,911
2024 – 51,968
Unemployment Rate (September 2024): 6.6%
Per Capita Personal Income (2024 calendar year): $33,408 Principal Employers (2024): Angel View
Target
Net Taxable Assessed Property Value (2024): 2022 - $5,348,739,839 2023 – $5,907,291,033
2024 –$6,328,759,309
Principal Property Taxpayers (2024): Welk Park North
(based on taxable assessed value) Bobs LLC
MHC Date Palm LLC
RDS Development
Police Stations (2024): 1
Fire Stations (2024): 3
Parks (2024): 11
Libraries (2024): 1
Miles of City Streets (2024): 161

FINANCIAL POLICIES
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INVESTMENT POLICY
It is the policy of the City of Cathedral City to invest public funds in a manner which will provide the maximum security with best investment return, while meeting the daily 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 meet 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 projected 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 objective 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 investment, considering the probable safety of their capital as well as the probable income to be derived.

Officers and employees acting in accordance with the investment 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 investment 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.

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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 internal 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 safekeeping account with the financial institution in the name of the City, and under City control at all times. All trades, where applicable, shall be executed by delivery to the City, including those purchased for the City by financial advisers, consultants, or managers 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 agencies 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.

Bankers’ Acceptances - As authorized in Government Code Section 53601(g), 40 percent of the City’s portfolio may be invested in bankers’ acceptances, although no more than 30 percent of the portfolio may be invested in bankers’ acceptances with any one commercial bank. Additi onally, the maturity period may not exceed 180 days.

California Asset Management Program (CAMP) - Since 1989, CAMP has helped serve the investment and arbitrage compliance needs of California public agencies. Investment options offered to public agencies through CAMP are the Pool, Term and individual portfolios. Arbitrage rebate compliance services are available for bond proceeds invested through the Program.

CAMP Pool is a short -term cash reserve portfolio and cash management vehicle. The Pool is managed to maintain a dollar-weighted average portfolio maturity of 60 days or less and seeks to maintain a constant net asset value (NAV) per share of $1.00. The Pool invests in obligations of the United States Government and its agencies, high-quality, short-term debt obligations of U.S. companies and financial institutions. The Pool is a permitted investment for all local agencies under California Government Code Section 53601(p).

Commercial Paper - As authorized in Government Code Section 53601(h), 40 percent of the City’s portfolio may be invested in commercial paper of the highest rating (A -1 or P-1) as rated by Moody’s or Standard and Poor’s, with maturities not to exceed 270 days. Local agenci es 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 th e investment.

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 other 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 California Treasury Notes or General Obligation Bonds.

There is no limit on this type of investment; however, the total amount shall not be committed to any one agency.

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Medium-term notes (MTN’s) - As authorized in Government Code Section 53601(k), medium- term notes are defined as all corporate and depository institution debt securities with a maximum remaining maturity of five years or less, issued by corporations organized 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 rec ognized ratings service.

Purchases of medium- term notes shall 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 10 percent in one issue or issuer.

Money Market Mutual Funds – As authorized in Government Code Section 53601(l)(2), these investments are shares of beneficial interest issued by diversified management 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.

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 Federal Deposit Insurance Corporation (FDIC) or fully collateralized.

State Treasurer’s Local Agency Investment Fund (LAIF) - As authorized in Government Code Section 16429.1 and by LAIF procedures, local government agencies are each authorized to invest a maximum of $75 million (regular accounts) in this investment program administered by the California State Treasurer. Bond proceeds accounts have no deposit restrictions.

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 made 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 manner 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

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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.

For the 457 and 401(a) deferred compensation plans, investment decisions regarding these assets are made by the participants pursuant to the deferred compensation plans outlined by Memorandums of Understanding per bargaining unit and are not considered a part of this investment policy.

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 who 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 registrations of qualified bidders shall be conducted. An annual certification of having read the City’s investment policy shall be required by all brokers/dealers.

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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 investment 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
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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 stability. It is essential the City maintain adequate levels of unassigned fund balance to mitigate 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 enough 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 the 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 policies 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.

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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 approved by either of the authorized officials before the item can be presented in the financial statements.

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, the City may draw upon the fund balance to provide cash financing for capital projects or other one-time purchases. 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
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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
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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 responsibility 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 guidance 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) Statement 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.

Governmental Accounting Standards Board (GASB) Statement 96, Subscription- Based Information Technology Arrangements, became effective for fiscal years beginning after June 15, 2022 (FY 2023). To address this, the City has established a Subscription-Based Information Technology Arrangements (SBITA) Assets Policy, which is included later in this section. This covers software arrangements that are not clearly part of a lease (such as a small software component used for a copying machine) or part of a perpetual license which is an intangible asset.

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 qualify for capitalization even though the total ($10,000) exceeds the threshold of $5,000.

For purposes of capitalization, the threshold will generally 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.

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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 Programs (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
F. Intangibles

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 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.

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Developer constructed infrastructure is capitalized by the City as donated assets 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 Council 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 direct costs, site preparation, 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, may include legal and title fees, survey fees, appraisal and negotiation fees, damage payments, relocation costs, 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 building or other structure; insurance premiums; interest and related costs incurred during the period of construction and other expenditures necessary to put the building or structure in use.

• Infrastructure – Infrastructure assets are long-lived capital 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 differentiation 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 significant 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.

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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
F. Intangibles 5 – 40 years

Intangible Assets
Governmental Accounting Standards 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 Statement requires a restatement of beginning net assets, fund balances, or fund net assets (as appropriate). This means 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.

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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 separated/divided from the government and sold, transferred, licensed, rented or exchanged) or
B. Arose from contractual or other legal rights, regardless 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. See the following section on GASB 96 SBITA Assets for subscription-based assets.

Intangible assets can be purchased or licensed, acquired through nonexchange transactions or internally generated.

All intangible assets subject to the provisions of GASB 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 established 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 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 capitalized 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.

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• 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 liquidation sale. Therefore, it would be inappropriate to arbitrarily assign a nominal value to a donated intangible asset without applying a rational technique to estimate its fair value.

The threshold for intangible assets applies to individual assets 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. These outlays include the initial purchase of the computer software/license and modifications made to the software before 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, costs 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 produced 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 project 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 feasibility for completing the project so the intangible asset will provide its expected service capacity.
c. Demonstration of the current intention, 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.

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 considered internally generated. Any of the following

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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 selection 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 hardware, 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.) Capitalization 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 stage if not deemed necessary to make the software operational. Expense all outlays in this stage.

Outlays associated with an internally generated modification 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 arising 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 does not mean indefinite useful life. Intangible assets subject to amortization will be amortized over a period of 5 to 40 years, depending on the asset.

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, following 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 generated intangible assets is development stoppage, such as stoppage of development of computer software due to changes in the priorities of management.

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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 internally 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.

Lease Assets Policy (Accounting and Financial Reporting)

Background

Governmental Accounting Standards Board (GASB) Statement 87, Leases, became effective for fiscal years beginning after June 15, 2021 (FY 2022).

The cumulative effect of applying this Statement requires accounting for leases of significant value in which the City is the lessor and in which the City is the lessee. This include the leasing out of assets purchased through capital funds and proprietar y funds. This includes our lease agreements for equipment which provide a significant asset value, such as copying machines and/or computer equipment. The leasing of software is covered as a subscription- based information technology arrangement.

SBITA Assets Policy (Accounting and Financial Reporting)

Background

Governmental Accounting Standards Board (GASB) Statement 96, Subscription -Based Information Technology Arrangements, became effective for fiscal years beginning after June 15, 2022 (FY 2023).

The cumulative effect of applying this Statement requires an accounting of software agreements in which we have exclusive non-cancelable rights to use the software, but does not cover maintenance or support agreements. Many costs associated with software are now annual subscriptions which is a combined license and maintenance/support agreement, which qualifies as an SBITA in whole or in part.

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INVENTORY CONTROL (SAFEGUARDING)
Department heads are ultimately responsible for safeguarding their fixed assets from theft or loss. However, the Financial Services Department does recognize and acknowledge 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.

Fixed assets will be subject to inventory control if they meet at least one of the following criteria:
• The original cost of the fixed asset 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.

Asset Acquisition All capital assets will be recorded by the City’s Finance Department in the following manner.

1. Upon receipt of the asset, the department initiating the purchase will complete an Asset Acquisition form.

They will attach a copy of the invoice for the asset to the form and forward both items to the Finance Department.

2. Finance will review the information to verify that the item meets the criteria for capitalization and enter the information into the fixed asset system, if appropriate.

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

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Asset Dispositions All items sold, traded in, scrapped, abandoned, or in any way removed from service are classified as dispositions.

Disposition of Inoperable/Unrepairable Property

1. All departments and divisions will complete a Capital Asset Disposition form explaining the reason for deleting the asset(s). The Department Director or designee will approve the form and forward it to the Finance Department.

2. The Finance Director will review the form and direct Finance Department staff to remove the asset(s) from the City’s asset and inventory system.

Asset Transfers

1. All departments and divisions will complete a Capital Asset Disposition form. The Department Director or designee transferring the asset and the department receiving the asset will approve the form and forward it to the Finance Department.

2. The Finance Department will make the location changes in the City’s asset and inventory system as requested.

Reporting Assets that meet the capitalization threshold will be capitalized and reported as follows in the City’s Comprehensive Annual Financial Report.
• Governmental assets will not be capitalized in the funds in which they are purchased. They will be expensed in the funds, but reported in the Governmental Activities column of the Statement of Net Assets net of depreciation.
• Proprietary fund type assets (if any) will be capitalized and depreciated in the funds in which they are purchased, and also reported in the Business Activities column of the Statement of Net Assets net of depreciation.

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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 all future debt issued by the City, Successor Agency and CCPFA. This Policy will be reviewed and updated periodically as necessary. Any changes to the Policy will be approved by the City Council. The City Council is responsible 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.

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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 special tax bonds and assessment bonds • General obligation bonds
• Tax increment financing
• Conduit financing, such as financing for affordable 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 negotiated 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.

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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.

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 Program (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 Program (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.

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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.

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 City 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.

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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 & reimbursing 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 expenses incurred while performing or conducting official City business.

• Eligible Individuals:

o All employees at the City covered by a collective 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 with 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 allowed 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 purpose 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 substantiate an expense, the employee may submit a written explanation, with all pertinent expense and situational 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 such 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 justified 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.

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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 subject 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 manner. 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 and 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 training related to the performance of current job duties, development of skills, or training that would assist an employee’s advancement within their department and/or organization.

• Covered by MOU: These sections are not meant to provide 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 abnormal or not assigned workplace location is compensable.

• Travel Away from Home: Travel that keeps an employee 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.

• 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 home to work travel, which is not work time and is not compensable.

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• 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 used 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 approved travel for their own convenience 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 endorsement 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.)

• 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 employee’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 based 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

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employee opts to travel using a fare above the Coach rate, the employee shall provide documentation for the two fares and is personally responsible for the cost difference.

• Travel Insurance: The purchase of travel insurance 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): Taxis, 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 cost of parking associated with travel, including parking at the airport, hotel, and conference parking, training, or meeting site or in conjunction with any employee City business activity.

• Claims for payment or employee reimbursement shall 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 available. Actual costs evidenced by an original, dated receipt and inclusive of all related taxes and other rental 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 registration, 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 than 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.

• 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.

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• All claim forms and associated documents related to reimbursable City expenditures are considered public records and may be subject to disclosure under the 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 the course of necessary and allowable travel and shall be requested via the Employee Self Service 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 shall 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 limited, 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 denomination 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 shall be submitted to payroll through the Employee Self Service system.

o Travel shall occur within 30 days of the advance.

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 available 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 cost, 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.

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• When lodging is in connection with a conference or organized educational activity, lodging expenses shall not exceed the group rate published by the conference 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 approved by the City Manager, or designee. If the GSA’s lodging per diem rate for the destination site is greater 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 expenses, 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 shall include an explanation of the business purpose of the stay and be supported by receipts, a facility folio, and shall be accompanied by all approved travel forms. When reconciling City Credit card travel expenses shall be included as supporting documents for invoice reconciliation.

MEAL EXPENSES:

• Meal expenses shall be allowed at the maximum daily meal allowance rate of $60 ($15 for breakfast, $20 for lunch, and $25 for dinner) per employee, inclusive 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.

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o Meals included in a conference or meeting registration 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 event 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 consideration 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 documentation shall be provided with the travel expense form. In any case, mileage will not be reimbursed for portions of the trip made for non-business-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.

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 driver'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.).

• The use of motorcycles, mopeds, and similar types of vehicles for the conduct of City business is expressly prohibited, with the exception of personnel on duty in a specific assignment.

• When a department head or the City Manager authorizes use of a private vehicle for the convenience of the driver, instead of more economical travel by air, reimbursement shall not exceed the cost of usual airfare, plus ground transportation.

o The quote shall be accompanied by the Travel Expense Report.

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• Employees are required to notify Risk Management and the employee's department head, as soon as possible, but in no event more than twenty-four (24) hours after any incident or accident, unless physically unable.

• Neither an employee receiving a monthly auto allowance nor an employee utilizing a city owned vehicle in their regular scope of employment is eligible to receive private-vehicle mileage reimbursement.

LOCAL TRANSPORTATION, TOLLS, AND PARKING

• Public transportation use is described as local transportation and can be claimed with itemized receipts.

• Bridge and road tolls may be reimbursable with receipts.

• Receipts are required for reimbursement of allowable parking fees.

MISCELLANEOUS EXPENSES:

• Miscellaneous expenses, including charges for fax service, internet, the cost of usual or necessary services and supplies, including emergency repairs, parts or towing for City vehicles, conference registration fees, vehicle parking, bridge tolls, and any other justifiable business expenses shall be allowed if the expense is necessary for the employee to conduct City related business or is otherwise a legitimate business need.

• A satisfactory explanation and documentation of the circumstances is required for these miscellaneous expenditures. An employee's reimbursement request for actual miscellaneous expenses shall be accompanied by an original receipt or other original voucher.

NON-REIMBURSABLE EXPENSES:

• Expenses that the city will not reimburse include, but are not limited to:

o Purchases made for goods and/or services of a business owned (whether in whole or in part) by any current member of the City Council, or other authority for which the city is a partner agency.

o The personal portion of any trip.

o Political or charitable contributions.

o Family expenses, including spouse or partner's expenses when accompanying an employee on agency-related business, as well as children- or pet-related expenses.

o Personal guest expenses

o Entertainment expenses, including but not limited to theater, movies (either in-room or at the theater), recreational events not related to City business (including gym, massage and/or golf related expenses), and cultural events not related to City business.

o Personal automobile expenses, including repairs, traffic citations, insurance, or gasoline.

o Personal alcohol or bar expenses, even when incurred in conjunction with reimbursable meal expenses.

o Personal losses incurred while on City business.

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o Expenses bearing no relation to City business, even if incurred while traveling for City business.

o If an expense is not outlined in this policy, it may be subject to dismissal or rejection.

PENALTIES:

• Penalties for the misuse of public resources, non-compliance with this policy or falsifying expense reports in violation of expense reporting policies may include, but are not be limited to, employee discipline as well as the penalties specified in state law including:

o The loss of reimbursement privileges.

o Restitution to the local agency.

o Civil penalties for misuse of public resources pursuant to Section 8314 of the Government Code; and,

o Prosecution for misappropriation of public resources, per Section 424 of the Penal Code.

EXEMPTIONS

• The City Manager or Designee is authorized to exempt, by ratification after the expense is incurred or prior to the expense being incurred, any City personnel from the official rules, regulations, and procedures set forth herein under extenuating circumstances.

• The City Manager or Designee may, at their discretion, approve or disapprove any of the types of travel and/or business expenses outlined above, or any other expense not listed, as they deem appropriate under the specific circumstances.

• The City Manager or Designee shall decide all questions of interpretation of the policies, rules, regulations, and procedures set forth herein.

DISPUTES

• Disputed expenditures may be brought to the City Manager or Designee for resolution.

DEBT ADMINISTRATION
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The City of Cathedral City (“City”) has financed capital acquisitions by issuing bonds and entering into capital leases.

The table below highlights the total principal and interest due for FY 2025/2026 and FY 2026/2027. Amounts due beyond the current two-year budget period are summarized in a single line.

Separate tables identifying principal and interest amounts are included in the individual sections that follow.

BONDS

Lease Revenue Bonds
Lease revenue bonds were issued by the Cathedral City Public Financing Authority (“Authority”) and loaned to the City. The City pledged lease revenues to the Authority for repayment of the bonds. Monies from the 1997 bonds were used to make a construction loan to Big League Dreams Sports, LLC for the construction of a sports complex and community park. In July 2015 the authority sold lease revenue refunding bonds to refund the 1997 bonds.

On April 13, 2022, the Cathedral City Public Financing Authority issued Cathedral City Public Financing Authority Lease Revenue Bonds, 2022 Series A (Federally Taxable) in the amount of $28,780,000. The purpose of the issuance of the bonds was to refinance a portion of the City’s CalPERS Obligation and refund the outstanding Authority Lease Revenue Refunding Bonds Series 2015A (Taxable). The City Council approved the issuance of the pension obligation bonds on September 15, 2021.

The following table highlights the total principal and interest due for FY 2025/2026 and FY 2026/2027 on the new issue. Amounts due beyond the current two-year budget period are summarized in a single line.

Year Ended
June 30
Lease
Revenue
Bonds
Limited
Obligation
Bonds
Tax
Allocation
Bonds
Capital
Lease
Obligations Total
2026 3,404,602$ 2,801,475 5,064,631 - 11,270,708 2027 3,192,327 2,784,048 5,063,740 - 11,040,114 2028 - 2036 18,001,026 19,777,126 24,919,018 - 62,697,169 Total 24,597,955$ 25,362,648 35,047,389 - 85,007,991

OUTSTANDING DEBT
Year Ended
June 30 Principal Interest Total
2026 2,610,000$ 794,602 3,404,602
2027 2,485,000 707,327 3,192,327
2028 - 2033 15,620,000 2,381,026 18,001,026 Total 20,715,000$ 3,882,955 24,597,955

LEASE REVENUE BONDS

DEBT ADMINISTRATION
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Local Agency Revenue Bonds
Local Agency Revenue bonds were issued by the Authority and used to purchase outstanding Assessment District Bonds: Assessment District 96-1 (Rio Vista), Assessment District 01-01, Assessment District 03-01 (35th Avenue), Assessment District 04-01 (Dream Homes) and Assessment District 04-02 (Cove). In addition, the Authority’s 2004 Limited Obligation Refunding Bonds, were refunded. Repayment of the bonds is secured solely by the payments received from the purchased assessment district bonds.

The following table highlights the total principal and interest due for FY 2025/2026 and FY 2026/2027. Amounts due beyond the current two-year budget period are summarized in a single line.

Tax Allocation Bonds
The proceeds of various tax allocation bonds issued by the Authority were either loaned to the former redevelopment agency to assist in financing the acquisition and construction of capital projects within the redevelopment area or used to purchase debt of the former redevelopment agency. Tax increment revenues were pledged by the former redevelopment agency to the Authority for debt service.

The State of California dissolved all redevelopment agencies in January 2012. Effective February 1, 2012, the Successor Agency to the RDA was established to pay all enforceable obligations of the former redevelopment agency. The tax allocation bonds are considered an enforceable obligation. Property taxes are allocated to the Successor Agency to the RDA from Riverside County based on the annually approved Recognized Obligation Payment Schedule (ROPS), which includes the bond payments.

In O
ctober 2014, the Successor Agency to the RDA issued Tax Allocation Refunding Bonds, Series 2014A ($46,140,000), Tax Allocation Housing Revenue Refunding Bonds, Series 2014B ($15,630,000) and Taxable Tax Allocation Housing Revenue Refunding Bonds, Series 2014C ($11,985,000). These bonds refunded the Cathedral City Public Financing Authority’s 2002 Tax Allocation Bonds, Series A; 2002 Tax Allocation Bonds, Series D; 2002 Tax Allocation Bonds, Series E; 2004 Tax Allocation Bonds, Series A; 2005 Tax Allocation Bonds, Series A; and a portion of the 2000 Tax Allocation Bonds, Series A.

Year Ended
June 30 Principal Interest Total
2026 2,025,000$ 776,475 2,801,475
2027 2,085,000 699,048 2,784,048
2028 - 2036 16,745,000 3,032,126 19,777,126 Total 20,855,000$ 4,507,648 25,362,648

LOCAL AGENCY REVENUE BONDS

DEBT ADMINISTRATION
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The following table highlights the total principal and interest due on the 2000 Tax Allocation Bonds, Series A and the 2007 Tax Allocation Bonds, Series A for FY 2025/2026 and FY 2026/2027. Amounts due beyond the current two-year budget period are summarized in a single line. The table does not include the refunding bonds issued by the Successor Agency to the RDA as these bonds are the sole responsibility of the Successor Agency to the RDA (a private purpose trust fund).

Year Ended
June 30 Principal Interest Total
2026 3,145,132$ 1,919,499 5,064,631
2027 3,291,233 1,772,506 5,063,740
2028 - 2036 16,648,014 8,271,004 24,919,018 Total 23,084,379$ 11,963,009 35,047,389

TAX ALLOCATION BONDS

LEGAL DEBT MARGIN
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Under State law, the City has a legal debt limitation not to exceed 15% of the total assessed valuation of taxable property within the City boundaries. In accordance with California Government Code Section 43605, only the City’s general obligation bonds are subject to the legal debt limit. With no outstanding debt subject to the legal debt limit and a legal debt limit of $925,868,850 the City is not at risk of exceeding the legal debt limit.

Legal Debt Margin Calculation as of June 30, 2024

Assessed value (net taxable) 1 $ 6,328,759

Debt limit (15% of assessed value) $ 949,313,850

Less outstanding debt (subject to legal debt limit) $(23,445,000)

Legal debt margin $925,868,850

1 Source: HdL Coren & Cone (Riverside County Assessor 2023/24 Combined Tax Rolls), as reported in City of Cathedral City, California Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2024.

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APPENDICES
• Glossary of Acronyms
• Glossary of Terms

GLOSSARY OF ACRONYMS
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A
AB: Assembly Bill
ABC: Alcohol Beverage Control
ACBCI: Agua Caliente Band of Cahuilla Indians
ACFR: Annual Comprehensive Financial Report
ACO: Animal Control Officer
ADA: American Disability Act
ADFAP: Assessment District Fee Assistance
ADU: Accessory Dwelling Unit
ALS: Advanced Life Support
ALPR: Automatic License Plate Recognition
APIP: Alliant Powers Authority Program
APWA: American Public Works Association
AQMD: Air Quality Management District
ARC: Acritical Review Committee
ARPA: American Rescue Plan Act
ATP: Active Transportation Plan
AVA: Abandoned Vehicle Authority
B
BLDG: Building
C
CA: California
CACEO: California Association of Code Enforcement Officers CAD: Computer Aided Dispatch
CALED: California Association for Local Economic Development Cal-JAC: California Firefighter Joint Apprenticeship Committee CalOSBA: California Office of the Small Business Advocate CalPERS: California Public Employees Retirement System
CAMP: California Asset Management Program
CASp: Certified Access Specialist Program
CAT: Category
CBAT: County Behavioral Assessment Team
CBP: Community-Based Paramedicine
CC: City Council
CCAC: Cathedral City Auto Center

GLOSSARY OF ACRONYMS
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CCEO: Certified Code Enforcement Officer
CCFE: City Fire & EMS
CCFMA: Cathedral City Fire Management Association
CCHS: Cathedral City High School
CCPD: Cathedral City Police Department
CCPFA: Cathedral City Public Finance Authority
CCPMA: Cathedral City Police Management Association
CCSC: Cathedral City Senior Center
CCTV: Closed-Circuit Television
CDBG: Community Development Block Grant
CDTFA: California Department of Tax and Fee Administration CDP: Career Development Plans
CERT: Community Emergency Response Team
CERBT: California Employers’ Retiree Benefit Trust Fund CEQA: California Environmental Quality Act
CET: Center for Employment Training
CEU: Continuing Education Unit
CFD: Community Facilities District
CH: City Hall
CHIP: Community Home Improvement Program
CIP: Capital Improvement Program
CIWMA: Countywide Integrated Waste Management Bureau
CLETS: California Law Enforcement Telecommunications System CPR: Cardiopulmonary resuscitation
CPE: Call Processing Equipment
CPSE: Center for Public Safety Excellence
CPT: Continuing Professional Training
CRRA: California Resource Recovery Association
CM: City Manager
CMO: City Manager’s Office
CMO’S: Collateralized Mortgage Obligations
COD: College of the Desert
COM: Communications & Events
COVID-19: Novel Coronavirus 2019-nCoV
CRA: Community Reinvestment Act
CRR: Community Risk Reduction

GLOSSARY OF ACRONYMS
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CSO: Community Service Officer
CSS: Customer Self Service
CURC: City Urban Revitalization Corporation
CV: Coachella Valley
CVAG: Coachella Valley Association of Government
CVEP: Coachella Valley Economic Partnership
CVHC: Coachella Valley Housing Coalition
CVREP: Coachella Valley Repertory
CVRM: Coachella Valley Rescue Mission
CVWBC: Coachella Valley Women’s Business Center
CVWD: Coachella Valley Water District
CWSRF: Clean Water State Revolving Fund
CY: Calendar Year
D
DCP: Duplex Conversion Program
DHRP: Dream Homes Renovation Program
DHS: Desert Hot Springs
DIF: Development Impact Fee
DIP: Digital Inspection Program
DOF: Department of Finance
DMV: Department of Motor Vehicles
DRD: Desert Recreation District
DSC: Development Services Committee
DUI: Driving Under the Influence
E
E/O: East of
EAP: Employee Assistance Program
EAM: Enterprise Asset Management
ED: Economic Development
EMD: Emergency Medical Dispatching
EMMA: Electronic Municipal Market Access
EMPG: Emergency Management Performance Grant
EMS: Emergency Medical Services
EMT: Emergency Medical Technician
ENG: Engineering
EOC: Emergency Operations Center

GLOSSARY OF ACRONYMS
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v
EOP: Emergency Operations Plan
ePCR: electronic Patient Care Reporting
EPL: Enterprise Permit and Licensing
ERAF: Education Revenue Augmentation Fund
ERICA: Eastern Riverside County Interoperable Communications Authority ERP: Enterprise Resource Planning
ESS: Employee Self Service
F
FBI: Federal Bureau of Investigations
FCA: Facilities Condition Assessment
FDIC: Federal Deposit Insurance Corporation
FEMA: Federal Emergency Management Agency
FHWA: Federal Highway Administration
FIN: Finance
FPPC: Fair Political Practice Commission
FS: Fire Station
FTE: Full-time employee
FTHB: First Time Home Buyer Program
FTO: Field Training Officer
FY: Fiscal Year
G
GAAP: Generally Accepted Accounting Principles
GAAS: Generally Accepted Auditing Standards
GASB: Governmental Accounting Standards Board
GC: Government Code
GCVCC: Greater Coachella Valley Chamber of Commerce
GEMT: Ground Emergency Medical Transport
GFOA: Government Finance Officers Association
GIS: Government Information System
GSA: General Services Administration
H
H4H: Habitat for Humanity
HBPF: Highway Bridge Program Fund
HEAL: Healthy Eating Active Living
HELP: Housing Enabled by Local Partnership
HLO: Homeless Liaison Officer
HOA: Homeowners Association

GLOSSARY OF ACRONYMS
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vi
HR: Human Resources
HRA: Health Reimbursement Arrangement
HP-CPR: High-Performance CPR
HSA: Housing Successor Agencies
HSIP: Highway Safety Improvement Program
HUD: Housing and Urban Development
HUTA: Highway User Tax Account
HVAC: Heating, ventilation, and air conditioning
I
IBCCES: International Board of Credentialing and Continuing Education Standards ICS: Incident Command System
IES: Inland Empire Section
IO’S: Interest-Only
IRS: Internal Revenue Service
ISO: International Organization for Standardization
IT: Information Technology
K
KPMs: Key Performance Measures
L
LAFCO: Local Agency Formation Commission
LAIF: Local Agency Investment Fund
LED: Light-emitting diode
LGBT: Lesbian, Gay, Bisexual, Transgender Plus
LHMP: Local Hazard Mitigation Plan
LiDAR: Light Detection and Ranging
LLD: Lighting and Landscape District
LLP: Limited Liability Partnership
LOB: Limited Obligation Bonds
LST: Local Sales Tax
LWCF: Land and Water Conservation
M
MD&A: Management’s Discussion and Analysis
MIH: Mobile Integrated Health
MMASC: Municipal Management Association of Southern California MOE: Maintenance of Effort
MOU: Memorandum of Understanding
MTN: Medium-term notes

GLOSSARY OF ACRONYMS
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MUP: Master Underground Plan
N
NFIRS: National Fire Incident Reporting System
NIBRS: National Incident-Based Reporting System
NIMS: National Information Management System
NPDES: National Pollution Discharge Elimination System
O
OES: Office of Emergency Services
OMB: Office of Management and Budget
OPA: Owner Participation Agreements
OPEB: Other Postemployment Benefits
OTS: Office of Traffic Safety
P
PAC: Public Art Commission
PACE: Parks and Community Events Commission
PACT: Post-Release Accountability & Compliance Team
PBI: Project Budget Indicator
PC: Planning Commission
PD: Police Department
PDF: Portable Document Format
PEG: Public Education Government
PEMHCA: Public Employees’ Medical and Hospital Care Act PERMA: Public Entity Risk Management Authority
PERS: Public Employees Retirement System
PLAN: Planning
PM: Particulate Matter
PMIA: Pooled Money Investment Account
PMP: Pavement Management Program
PO’S: Principal-Only
POST: Police Officers Standards Training
PPE: Personal Protective Equipment
PSA: Police Service Assistant
PSEC: Public Safety Enterprise Communication
PUC: Public Utility Commission
PW: Public Works

GLOSSARY OF ACRONYMS
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viii
Q
QAF: Quality Assurance Fee
R
RCFCD: Riverside County Flood Control Department
RCTC: Riverside County Transportation Commission
RDA: Redevelopment Agency
REAS: Rubberized Emulsion Aggregate Slurry
RFP: Request for Proposal
RIPA: Racial Profiling Data Collection
RivCo Ed.: Riverside County office of Education
RMRA: Road Maintenance and Rehabilitation Account
ROI: Return on Investment
ROPS: Recognized Obligation Payment Schedule
ROSC: Return of Spontaneous Circulation
RPTTF: RDAs Property Tax Trust Fund
S
S/O: South of
S&P: Standard & Poor’s
SAS: Statement on Auditing Standards
SB: Senate Bill
SBA: Small Business Administration
SBDC: Small Business Development Center
SBITA: Subscription-Based Information Technology Arrangements SCAG: Southern California Association of Governments
SCAP: Sanitation Capacity Assistance Program
SCAQMD: South Coast Air Quality Management District
SCLP: Short-Lived Climate Pollutants
SCRAP: Student Creative Recycle Art Program
SEFA: Schedule of Expenditures of Federal Awards
SEMS: Standardize Emergency Management System
SFST: Standard Field Sobriety Test
SHARP: Sewer Hookup Assistance Program
SLA: Surplus Land Act
SOP: Standard Operating Procedure
SRRE: Source Reduction Recycling Element
STVR: Short-Term Vacation Rental
SUP: Special Use Permit

GLOSSARY OF ACRONYMS
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SWOT: Strengths, Weaknesses, Opportunities, and Threats T
TAB: Tax Allocation Bond
TDA: Transportation Development Act
TOT: Transient Occupancy Tax
TSA: Transportation Security Administration
TTP: Tribal Transportation Program
TUT: Transactions and Use Tax
U
UUT: Utility Users’ Tax
UAL: Unfunded Actuarial Liability
V
VHF: Very High Frequency
VLF: Vehicle License Fee

GLOSSARY OF TERMS
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x

A
ABATEMENT: A reduction or an exemption on the level of taxation faced by an individual or company.

ACCRUAL BASIS OF ACCOUNTING: Revenues are recognized when both measurable and earned; expenditures are recorded when services have been substantially performed or goods have been received and the liabilities incurred.

ACTUARY: A professional who uses financial and economic theory, statistics, and mathematics to assess the likelihood of future events and the associated costs.

AD HOC: Ad hoc is a word that originally comes from Latin and means “for this” or "for this situation." ADOPTED BUDGET: The official budget as approved by the City Council prior to the start of each fiscal year.

AGGREGATE: The whole sum or amount; sum total.

ALLOTMENT: A portion of an appropriation that is set aside for a specific purpose or period of time.

AMENDED BUDGET: The official budget as approved by the City Council with amendments approved throughout the budgeted fiscal year.

AMORTIZATION: The expense of an intangible asset over time.

ANNEXATION: The inclusion, attachment, or addition of territory to a city.

ANNUITY: A contract that requires regular payments for more than one full year to the person entitled to receive the payments (annuitant)
APPROPRIATIONS: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and to the time when it may be expended.

ARBITRAGE: A financial strategy that involves buying and selling the same or similar asset in different markets to profit from price differences.

ASSESSED VALUATION: A municipality’s property tax base stated in dollars based on real estate and/or other taxable business property for the purposes of taxation, sometimes expressed as a percent of the full market value of the taxable property within a community.

ASSESSMENT DISTRICT: Assessment Districts are created to provide public works improvements to a large area at one time. Municipal bonds are sold for the full cost of the improvements.

ASSET: Any resource owned or controlled by the city that can be used to produce positive economic value.

ASSET (INTANGIBLE): Non-physical assets that are not financial in nature and have a useful life that extends beyond a single reporting period. This can include assets such as easements, water rights, timber rights, patents, trademarks, and computer software.

AUDIT: An official examination of an organization’s accounts, performed by an independent entity.

AUTHORITY OR AGENCY: A state or local unit of government created to perform a single activity or a limited group of functions and authorized by the state legislature to issue bonded debt.

B
BALANCED BUDGET: When the budgeted expenditures are equal to or less than the budgeted revenues plus other available sources.

GLOSSARY OF TERMS
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BIENNIAL: Every other year.

BIENNIUM: A specified period of two years.

BLIGHT: A wide array of urban problems, which can range from physical deterioration of buildings and the environment to health, social and economic problems in a particular area.

BOND: A security whereby an issuer borrows money from an investor and agrees and promises, by written contract, to pay a fixed principal sum on a specified date (maturity date) and at a specified rate of interest.

BOND (DEFEASE): A bond that has been rendered risk-free by setting aside assets to cover all future interest and principal payments
BOND (REFUNDING): The issuance of a new bond for the purpose of retiring an already outstanding bond issue.

BOND (REVENUE): A municipal bond whose debt service is payable solely from the revenues received from operating the facilities acquired or constructed with the proceeds of the bonds.

BOND (TAX ALLOCATION): Bonds repaid with tax increments flowing to the Successor Agency to the RDA resulting from an increase in property taxes and assessed values over the original (frozen) base.

BOND DISCOUNT: The amount at which a bond or note is bought, or sold, below its par value excluding accrued interest.

BOND PREMIUM: The amount at which a bond or note is bought or sold above its par value or face value without including accrued interest.

BROKER: A bond trader in the secondary market buying from and selling to bond dealers. Its most common usage is as a description of a bond salesperson.

BUDGET: A plan of financial operation composed of estimated expenditures for a given period and the proposed means of financing the expenditures (through revenues).

BUDGET MESSAGE: A written discussion of the budget presented by the City Manager, or their designee, to the City Council.

C
CALENDAR YEAR: A period of a year beginning January 1 and ending December 31.

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION: The state organization responsible for the administration of 30+ different taxes and fees, categorized as: 1) Prepaid Telephony, 2) Sales and Use Tax, 3) Special Taxes and Fees, or 4) Collection Cost Recovery Fees.

CAPITAL IMPROVEMENT PROGRAM: The budget unit to group activities and costs necessary to implement a specific capital improvement and/or acquisition. A project can include the construction, acquisition, expansion, replacement, or rehabilitation of a physical facility or improvement. Projects often include planning and design, land acquisition, and project management costs related to such facilities and improvements.

CAPITAL IMPROVEMENT PROGRAM (CIP) PLAN: A plan for capital improvements to be implemented each year over multiple years to meet capital needs arising from the assessment of long- term needs. It sets forth the estimated cost for each project and specifies the resources required to finance the projected expenditures.

CAPITAL OUTLAY: Expenditures for equipment/furniture and fixtures with a cost of more than $5,000 and a useful life exceeding one year.

GLOSSARY OF TERMS
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xii
CAPITAL PROJECTS FUNDS: Used to account for financial resources for the acquisition or construction of major capital facilities other than those financed by proprietary (internal service) and trust funds.

CAPITALIZE: An accounting determination whereby the recognition of expenses is delayed by recording the expense as a long-term asset and then released over its useful life CESSATION: The fact or process of ending or being brought to an end.

COLLATERAL: Something pledged as security for repayment of a loan, to be forfeited in the event of a default.

COMMENCEMENT: A beginning or start.

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG): Grants funded by the Federal government’s Department of Housing and Urban Development (HUD) to eliminate blight and provide benefits to low - income and moderate-income households.

CONDUIT DEBT OBLIGATIONS (CDO): A debt instrument issued by a state or local government to fund a third party that is not part of the government's financial reporting entity. CDOs are typically limited- obligation revenue bonds or certificates of participation.

CONTRACTED SERVICES: Services rendered in support of City operations and activities by external parties. These may be based upon either formal contracts or ad hoc charges.

CUSTODIAL FUND: Used to account for assets held by the City in a fiduciary capacity for individuals, government entities, and others. Such funds are operated by carrying out the specifications of trust indentures, statutes, ordinances, or other governing regulations.

D
DEALER: A corporation or partnership buying, selling, and maintaining an ongoing position in bonds and/or notes. They are also authorized to underwrite new issues. Some large commercial banks are licensed to act as bond dealers.

DEBT LIMIT: The maximum statutory or constitutional amount of debt the general obligation bond issuer can either issue or have outstanding at any time.

DEBT SERVICE FUNDS: Account for the accumulation of resources set aside to meet current and future debt service requirements (payments) on general long-term debt.

DEFEASE BOND: A bond that has been rendered risk -free by setting aside assets to cover all future interest and principal payments.

DEFERRED: Withheld or delayed for or until a stated time.

DELINQUENT TAXES: Property taxes that have been levied but remain unpaid on and after the due date. In California, the due dates are November 1 and March 1, and are considered delinquent if not paid by December 10 and April 10, respectively. Special levies and assessments are often due on these dates as well. When tax delinquencies exceed 5%, the Bond Advisor places the issue on its internal Bond Watch.

DEPARTMENT: A major organizational group of the City with overall management responsibility for an operation or a group of related operations within a functional area.

DEPRECIATION: The expense incurred with the expiration of a capital asset.

DERIVATIVE PRODUCT: A financial instrument created from, or the value of which depends on (is derived from), the value of one or more underlying assets or indices of asset values.

GLOSSARY OF TERMS
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xiii
DISPOSITION: The disposal of assets through a sale, assignment, or transfer where the ownership of the asset is transferred.

DISSOLUTION: The process of closing down a business or partnership and settling its financial obligations.

DIVISION: An organizational subgroup of a department.

E
ENCUMBRANCE: The commitment of appropriated funds to purchase goods, which have not been received, or services yet to be rendered.

ENTERPRISE FUNDS: Used to report any activity for which a fee is charged to external users for goods or services.

Traditionally provide significant financial assistance to city’s operations.

EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlays.

EXPENSES: Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related payments.

F
FIDUCIARY FUNDS: Used to account for assets held by the City acting in a fiduciary capacity for other entities, carrying out specific actions of agreements, ordinances, and other governing regulations. These funds cannot be used to support City programs.

FISCAL AGENT: Also known as the Paying Agent, the bank, designated by the issuer, to pay interest and principal to the bondholder.

FISCAL YEAR (FY): A 12-month period to which the annual operating budget applies and at the end of which an entity determines its financial position, the results of its operations, and adopts a budget for the coming year. The City of Cathedral City's fiscal year is from July 1 to June 30.

FIXED ASSETS: Equipment costing $5,000 or more with a useful life more than one year, and not qualifying as a capital improvement project. Includes buildings, land, automotive equipment, office equipment, office furniture, acquisitions, landscaping improvements, and the like.

FULL-TIME EQUIVALENT (FTE): The conversion of part -time employee hours to an equivalent of a full-time position. For example: one person working 20 hours a week for a year would be 0.5 FTE.

FUND: An independent fiscal and accounting entity with a self -balancing set of accounts, recording resources, related liabilities, obligations, reserves, and equities segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

FUND (MAJOR): Governmental fund or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor’s report.

FUND (NON-MAJOR): Funds deemed insignificant enough to not warrant an individual separate column when reported. These are aggregated and reported in a separate column.

FUND (PROPRIETARY): These funds are used to account for business -type activities. These include the Internal Service Funds and Enterprise Funds.

FUND BALANCE: The equity (assets minus liabilities) of governmental fund and fiduciary fund types.

However, for budgeting purposes, a working capital definition of current assets minus current liabilities is used for the computation.

GLOSSARY OF TERMS
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xiv
G
GENERAL FUND: The City’s main operating fund used to pay for City services.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): Uniform minimum standards of and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.

GOVERNMENTAL FUNDS: These funds are used to account for tax-supported (governmental) activities. These include the General Fund, Special Revenue Funds, Capital Projects Funds, and Debt Service Funds.

GRANT: Contributions or gifts of cash or other assets from another governmental entity to be expended for a specific purpose, activity, or facility. An example is the Community Development Block Grant awarded by the Federal government.

I
INTERFUND TRANSFERS: Defined as "flows of assets" (such as goods or services) without equivalent flows of assets in return and without requirement for repayment.

INTERGOVERNMENTAL REVENUE: Revenue collected by one government and distributed (usually through some predetermined formula) to another level of government(s).

INTERNAL SERVICE FUNDS: Account for the goods or services provided by one fund and/or department to another fund and/or department on a cost reimbursement basis.

ISSUER: A state or local unit of government borrowing money through the sale of bonds and/or notes.

M
MAJOR FUND: Governmental fund or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor’s report.

MATERIAL MISSTATEMENT: The notion that an omission or misstatement of accounting information is of such significance as to make it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.

MELLO-R OOS BOND: The Mello-Roos (named for its legislative sponsors) Community Facilities District Act of 1982 established a method whereby almost every municipal subdivision of the state may form a special, separate district to finance a long list of public facilities by the sale of bonds and finance certain public services on a pay-as- you-go basis. These Community Facilities Districts are formed, and bonds are issued authorized by a two-thirds vote of the property owners in the district. Typically, the only voters in a district are one or more real estate developers who own or have an option on the land in the district. These land-based financings were nicknamed "dirt bonds" by the Bond Advisor years ago. Bonds are sold to finance facilities that can include school, parks, libraries, public utilities, and other forms of infrastructure. The Districts may provide public services that include police and fire protection, recreation programs, area maintenance, library services, flood, and storm drainage.

Bonded debt service and/or the public services are paid for by special taxes levied on the real property within the district. As the developer subdivides and sells off the land, the new property owner assumes the tax burden.

MODIFIED ACCRU AL BASIS: The accrual basis of accounting where revenues are recognized when they become both "measurable" and "available" to finance expenditures of the current period. All governmental funds and custodial funds are accounted for using the modified accrual basis of accounting.

N
NON-MAJOR FUND: Funds deemed insignificant enough to not warrant an individual separate column when reported. These are aggregated and reported in a separate column.

GLOSSARY OF TERMS
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xv
O
OBJECTIVE: A simply stated, readily measurable statement of aim or expected accomplishment within the fiscal year. A good statement of objective should specify a standard of performance for a given program or stated goal.

OPERATING BUDGET: A budget focusing on everyday operating activities and programs. Usually includes personnel, maintenance and operations and capital equipment.

P
PAR VALUE: The face value or principal amount of a bond, usually $5,000, due to the holder at maturity. It has no relation to the market value.

PERSONNEL EXPENSES: Compensation paid to or on behalf of City employees for salaries and wages, overtime, and benefits.

PREMIUM: The amount, if any, by which the price exceeds the principal amount (par value) of a bond. Its current yield will be less than its coupon rate.

PRINCIPAL: The face value of a bond, exclusive of interest.

PROJECT AREA: An area designated in the Redevelopment Plan for redevelopment and revitalization efforts.

PROPERTY TAX: A tax levied on real estate and personal property. The basic rate in Riverside County is 1% of assessed value, of which the City of Cathedral City receives approximately 16 cents for every dollar collected.

PROPOSED BUDGET: The budget as formulated and proposed by the City Manager. It is submitted to the City Council for review and approval.

PROPRIETARY FUND: These funds are used to account for business-type activities. These include the Internal Service Funds and Enterprise Funds.

R
RECOGNIZED OBLIGATION PAYMENT SCHEDULE (ROPS): A document that outlines the minimum payment amounts and due dates for a redevelopment agency's enforceable obligations.

REDEVELOPMENT AGENCY (RDA): A legislatively established subdivision of government established to revitalize blighted and economically depressed areas of a community and to promote economic growth. Tax Allocation Bonds were issued to pay the cost of land and building acquisition and t heir redevelopment and are repaid by the incremental increase in property tax revenues produced by the increase assessed value of the area after redevelopment. Redevelopment Agencies could sell Housing Mortgage Revenue Bonds to finance housing units within the area, 20% of which must be for low -cost housing. As a result of Assembly Bill X1- 26, effective February 1, 2012, redevelopment agencies were dissolved by the state of California.

REFUNDING BOND: The issuance of a new bond for the purpose of retiring an already outstanding bond issue.

RETAINED EARNINGS: An equity account reflecting the accumulated earnings of Proprietary Fund types. For budgeting purposes, the working capital definition of fund balance is used.

REVENUE: Moneys the City receives as income such as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.

REVENUE BOND: A municipal bond whose debt service is payable solely from the revenues received from operating the facilities acquired or constructed with the proceeds of the bonds.

S
SELF-INSURANCE: The retention of liabilities, arising out of the ownership of property or from some other cause, instead of transferring risk to an independent third party through the purchase of an insurance policy. The City

GLOSSARY OF TERMS
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xvi
currently provides self-insurance for $250,000 for workers' compensation and general liability. The City participates in risk sharing pools related to general liability for losses up to $5 million per occurrence, limited to $10 million.

SPECIAL REVENUE FUNDS: Account for the revenue derived from specific taxes or other earmarked revenue sources (other than expendable trusts or for major capital projects) restricted by law or administrative action to expenditures for specified purposes.

SUCCESSOR AGENCY: The agency, such as city or county authorizing the creation of each redevelopment agency or another entity as provided for in Health & Safety Code Section 34173.

SUPPLEMENTAL ROLL PROPERTY TAXES: Assessed on property that changes ownership during the year and is based on the difference between the new and old assessed values.

T
TAX ALLOCATION BONDS: Bonds repaid with tax increments flowing to the Successor Agency to the RDA resulting from an increase in property taxes and assessed values over the original (frozen) base.

TAX BASE: The total resources of the community that are legally available for taxation.

TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against certain persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges, e.g., user charges.

TRUSTEE: A bank designated as the custodian of funds and official representative of bondholders. They are appointed to ensure compliance with the trust indenture.

U
USER CHARGES: Payments made by users or customers of publicly provided services benefiting specific individuals. These services exhibit "public good" characteristics. Examples of user charges are fees paid for recreational activities, building fees, police fees, etc.

W
WORKING CAPITAL: Working capital (also known as net working capital) represents the amount of day-by-day operating liquidity available to a business. Along with fixed assets such as plant and equipment, working capital is considered a part of operating capital. It is calculated as current assets minus current liabilities.

Note: This is a universal glossary of terms to include terminology for both the City of Cathedral City Adopted Budget as well as the City of Cathedral City Annual Comprehensive Financial Report.

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xvii

COUNCIL ACTIONS

• GANN Appropriations Limit
• Resolutions

GANN APPROPRIATIONS LIMIT
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xviii

In 1979, one year after Proposition 13 was adopted, the voters approved Proposition 4, referred to as the Gann Initiative. This proposition is now Article XIIIB of the California Constitution. In June 1990, the original Article XIIIB (Proposition 4) and its implementing Chapter 1205/80 were modified by Proposition III and SB88 (Chapter 60/90).

The Gann Initiative was aimed at government spending and places limitations on appropriations of revenue from the “proceeds of taxes.” These proceeds are defined to include: (1) all tax revenues; (2) revenues from the investment of tax revenues; (3) revenues from user charges and regulatory fees to the extent it exceeds the reasonable cost of providing the service; and (4) local government subventions received from the State.

In order to determine the “Gann Limit,” the City was required to establish a base year 1981/1982 appropriations limitation. Each year this limitation has been adjusted to reflect changes in population and the cost of living.

Beginning with the FY 1990/1991 Appropriations Limit, the annual adjustment factors changed. Instead of using the lesser of California Per Capita Income or U.S. CPI to measure inflation, each city may choose:

• The growth in the California Per Capita Income, OR

• The growth in the non-residential assessed valuation due to new construction within the city.

In addition, instead of using only the population growth of the city, each city may choose to use the population growth within its county. These are both annual elections.

After determining the dollar limit, the budgeted or anticipated “tax revenues” are calculated and compared to the “Gann Limit.” If the City exceeds its “Gann Limit” in any one year they may avoid a tax refund if they fall sufficiently below the limit in the next fiscal year. They then have two more years to refund any remaining excess by revising tax rates or fee schedules or actually return monies already collected or obtain a successful override vote.

The State Department of Finance and the Riverside County Assessor's Office are charged with providing the data necessary for local jurisdictions to establish their appropriation limit. According to these sources, for purposes of the FY 2025/2026 calculation, the County population increased 0.27% while the City population decreased 0.67%.

As such, the County population increase of 0.27% was used in the calculation. California per capita personal income increased by 6.44%. The City has chosen to use the change in California Per Capita Income as the annual factor.

The tax revenues of the City of Cathedral City are currently at about 49.42% of the “Gann Limit,” which indicates that the City is not overtaxing its citizens.

The FY 2025/2026 Appropriation Limit was calculated as follows:

FY 2024/2025 Appropriation Limit $105,859,654
Increased by an inflation factor composed of the increase in population and increase in CA per capita income
(1.0644 x 1.0027 = 1.0672)

X 1.067
FY 2025/2026 Appropriation Limit $112,981,243

The "Proceeds of Taxes", as included in the FY 2025/2026 Adopted Budget, subject to the appropriations limit are estimated to be $55,839,805. Therefore, the City has what is referred to as an appropriation "gap" of $57,141,438 ($112,981,243 - $55,839,805). Simply stated, this means the City could collect and spend up to $57,141,438 more in taxes during FY 2025/2026 without exceeding the Constitutional limit.

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xix

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xx

RESOLUTION NO. 2025 -

A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF CATHEDRAL CITY, CALIFORNIA, APPROVING A BUDGET FOR THE FISCAL YEARS 20 25/2026 AND 2026/2027.

WHEREAS, a municipal budget for the Fiscal Years 2025/2026 and 2026/2027 has been prepared by the City Manager and Financial Services Director; and

WHEREAS, the City Council examined said budget and conferred with the City Manager and the Financial Services Director; and

WHEREAS, the City Council desires to adopt a final budget for the fiscal years; and

WHEREAS, the City Council has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable;

NOW, THEREFORE, BE IT RESOLVED , by the City Council of the City of Cathedral City as follows:

SECTION 1. The budget, summary of which is attached hereto and made a part of hereof, is hereby approved and amounts thereby appropriated to the departments, activities, and projects. The revenue estimates contained are hereby accepted.

SECTION 2. The Financial Services Director shall have the authority to adjust the appropriations within each fund, provided however, the total appropriations for the entire fund do not exceed the amounts approved in this budget resolution (or amending resolution). Said adjustments of the appropriations for each department or activity shall be made only upon written request to the City Manager and/or the Financial Services Director, the form of which shall be prescribed and approved by the Financial Services Director. Once such a written request is properly executed and approved, the Financ ial Services Department shall make such funds available.

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Financial Services Director.

SECTION 4. 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 five-year plans are appropriated for the duration of the project. Therefore, appropriations for the five -year plans and any unfulfilled purchasing commitments at the end of a fiscal year are automatically carried forward to the next fiscal year.

SECTION 5. Financial Services Director is authorized to advance pay the City’s annual obligation to CalPERS should the advance pay result in savings to the City and any savings would be allocated to the City’s CalPERS reserve to mitigate future rate increases.

SECTION 6. The repayment of demands prior to audit may be made by the Financial Services Director in conformity with the authority provided by Section 37208 of the Government Code of the State of California.

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SECTION 7. The Financial Services Director shall render a semi-annual report to the City Council on the status of City operational revenues and expenditures.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025.

___________________________
Nancy Ross, Mayor

ATTEST:

____________________________
Tracey Hermosillo, City Clerk

APPROVED AS TO FORM:

____________________________
Eric S. Vail. City Attorney

I, TRACEY HERMOSILLO, CITY CLERK of the City of Cathedral City, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council of the City of Cathedral City held on the 28
th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, City Clerk

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xxii

RESOLUTIONS

RESOLUTION NO. 2025 –

A RESOLUTION BY THE BOARD OF THE CATHEDRAL CITY PUBLIC FINANCING AUTHORITY APPROVING A BUDGET FOR THE FISCAL YEARS 2025/2026 AND 2026/2027.

WHEREAS, the Board examined said budget and conferred with the Manager and the Fiscal Officer and

WHEREAS, the Board desires to adopt a final budget for the fiscal year; and

WHEREAS, the Board has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable;

NOW, THEREFORE, BE IT RESOLVED , by the Board of the Cathedral City Public Financing Authority as follows:

SECTION 1. The budget, a summary of which is attached hereto and made a part of hereof, is hereby approved and amounts thereby appropriated to the departments, activities, and projects. The revenue estimates contained are hereby accepted.

SECTION 2. The Fiscal Officer shall have the authority to adjust the appropriations within each fund, provided however, the total appropriations for the entire fund do not exceed the amounts approved in this budget resolution (or amending resolution). Said adjustments of the appropriations for each department or activity shall be made only upon written request to the Manager and/or the Fiscal Officer, the form of which shall be prescribed and approved by the Fiscal Officer. Once such a written request is properly executed and approved, the Financial Services Department shall make such funds available.

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Fiscal Officer.

SECTION 5. The repayment of demands prior to audit may be made by the Fiscal Officer in conformity with the authority provided by Section 37208 of the Government Code of the State of California.

SECTION 6. The Fiscal Officer shall render a semi -annual report to the Board on the status of operational revenues and expenditures.

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xxiii

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025.

___________________________
Nancy Ross, Chairman

ATTEST:

___________________________
Tracey Hermosillo, Secretary

APPROVED AS TO FORM:

____________________________
Eric S. Vail, Authority Attorney

I, TRACEY HERMOSILLO, SECRETARY of the Cathedral City Public Finance Authority, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council of the City of Cathedral City held on the 28
th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, Secretary

Return to Table of Contents Page |
xxiv

RESOLUTIONS

RESOLUTION NO. SA-2025-_______

A RESOLUTION BY THE SUCCESSOR AGENCY TO THE CATHEDRAL CITY

REDEVELOPMENT AGENCY APPROVING A BUDGET FOR THE FISCAL YEARS 2025/2026 AND 2026/2027.

WHEREAS, the Successor Agency has examined said budget and conferred with the City Manager and the Financial Services Director; and

WHEREAS, the Successor Agency Board desires to adopt a final budget , as approved and presented in the Recognized Obligation Payment Schedule (ROPS) for the fiscal years; and

WHEREAS, the Successor Agency Board has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable;

NOW, THEREFORE, BE IT RESOLVED, by the Successor Agency Board as follows:

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Financial Services Director.

SECTION 5. The repayment of demands prior to audit may be made by the Financial Services Director in conformity with the authority provided by Section 37208 of the Government Code of the State of California.

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xxv
PASSED, APPROVED, AND ADOPTED this 28th day of May 2025.

___________________________
Nancy Ross, Chairman

ATTEST:

____________________________
Tracey Hermosillo, Secretary

APPROVED AS TO FORM:

____________________________
Eric S. Vail, City Attorney

I, TRACEY HERMOSILLO, SECRETARY of the Successor Agency to the Cathedral City Redevelopment Agency, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the Board of the Successor Agency to the City of Cathedral City Redevelopment Agency held on the 28
th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, Secretary

Return to Table of Contents Page |
xxvi

RESOLUTIONS

RESOLUTION NO. HSA-2025-_____

A RESOLUTION BY THE CITY OF CATHEDRAL CITY AS THE HOUSING

SUCCESSOR AGENCY APPROVING A BUDGET FOR THE FISCAL YEARS 2025/2026 AND 2026/2027.

WHEREAS, the Successor Agency has examined said budget and conferred with the City Manager and the Financial Services Director; and

WHEREAS, the Successor Agency Board desires to adopt a final budget for the fiscal years; and

WHEREAS, the Successor Agency Board has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable;

NOW, THEREFORE, BE IT RESOLVED, by the Successor Agency Board as follows:

SECTION 2. The Financial Services Director shall have the authority to adjust the appropriations within each fund, provided however, the total appropriations for the entire fund do not exceed the amounts approved in this budget resolution (or amending resolution). Said adjustments of the appropriations for each department or activity shall be made only upon written request to the City Manager and/or the Financial Services Director, the form of which shall be prescribed and approved by the Financial Services Director. Once such a written request is properly executed and approved, the Financial Services Department shall make such funds available.

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Financial Services Director.

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xxvii
PASSED, APPROVED, AND ADOPTED this 28th day of May 2025.

___________________________
Nancy Ross, Mayor

ATTEST:

____________________________
Tracey Hermosillo, Secretary

APPROVED AS TO FORM:

____________________________
Eric S. Vail, Agency Attorney

I, TRACEY HERMOSILLO, SECRETARY of the Housing Successor Agency , do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the Board of the Housing Successor Agency held on the 28
th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, Secretary

RESOLUTIONS

RESOLUTION NO. 2025 -

A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF CATHEDRAL CITY,

CALIFORNIA, APPROVING THE CAPITAL IMPROVEMENT PROJECT (CIP) PLAN AND THE PARKS IMPROVEMENT PROGRAM PLAN FOR FISCAL YEARS 20 26 THROUGH 2030.

WHEREAS, the City Council has received the proposed summary of approved projects for Fiscal Years 2026 through 2030; and

WHEREAS, the City Council reviewed said planned projects and conferred with the City Manager and the Financial Services Director; and

WHEREAS, the City Council desires to adopt the planned projects for the five-year period; and

NOW, THEREFORE, BE IT RESOLVED , by the City Council of the City of Cathedral City as follows:

SECTION 1. The City Council does hereby adopt the five-year CIP and PIP plans for Fiscal Years 2026 through 2030, a summary of which is attached hereto and made a part of hereof, and amounts are thereby allocated to the departments, projects, and activities. These amounts are subject to existing priorities and available funds.

SECTION 2. Since budgets for Capital Improvement Projects are appropriated prior to the commencement of the individual project, the attached five-year plans are only intended to be planning documents. The adoption of the attached plans identifies the amounts planned to be expended during the FY 2025/2026 and FY 2026/2027 budget periods and in each of the subsequent three fiscal years.

SECTION 3. Each project in the attached CIP has previously received independent final approval from the City Council.

SECTION 4. The funding for each previously approved project is based on the anticipated funding mechanism as of the current date.

SECTION 5. The City Manager or the Financial Services Director shall have the authority to adjust amounts within each fund, provided however, the total amount for the plans does not exceed the amount approved for the plans.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025.

___________________________
Nancy Ross, Mayor

ATTEST:

____________________________
Tracey Hermosillo, City Clerk

APPROVED AS TO FORM:

____________________________
Eric S. Vail, City Attorney

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, City Clerk

FINANCE DEPARTMENT
68-700 Avenida Lalo Guerrero
Cathedral City, CA 92234
www.cathedralcity.gov

RESOLUTION NO. 2025 -

A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF CATHEDRAL

CITY, CALIFORNIA, APPROVING A BUDGET FOR THE FISCAL YEARS 2025/2026 AND 2026/2027.

WHEREAS, a municipal budget for the Fiscal Years 2025/2026 and 2026/2027 has been prepared by the City Manager and Financial Services Director; and WHEREAS, the City Council examined said budget and conferred with the City Manager and the Financial Services Director; and
WHEREAS, the City Council desires to adopt a final budget for the fiscal years; and WHEREAS, the City Council has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Cathedral City as follows:

SECTION 2. The Financial Services Director shall have the authority to adjust the appropriations within each fund, provided however, the total appropriations for the entire fund do not exceed the amounts approved in this budget resolution (or amending resolution). Said adjustments of the appropriations for each department or activity shall be made only upon written request to the City Manager and/or the Financial Services Director, the form of which shall be prescribed and approved by the Financial Services Director. Once such a written request is properly executed and approved, the Financial Services Department shall make such funds available.

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Financial Services Director.

SECTION 4. 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 five-year plans are appropriated for the duration of the project. Therefore, appropriations for the five-year plans and any unfulfilled purchasing commitments at the end of a fiscal year are automatically carried forward to the next fiscal year.

SECTION 7. The Financial Services Director shall render a semi-annual report to the City Council on the status of City operational revenues and expenditures.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025. ___________________________
Nancy Ross, Mayor
ATTEST:
____________________________
Tracey Hermosillo, City Clerk
APPROVED AS TO FORM:
____________________________
Eric S. Vail. City Attorney
I, TRACEY HERMOSILLO, CITY CLERK of the City of Cathedral City, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council of the City of Cathedral City held on the 28th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, City Clerk
RESOLUTION NO. 2025 –

A RESOLUTION BY THE BOARD OF THE CATHEDRAL CITY PUBLIC

FINANCING AUTHORITY APPROVING A BUDGET FOR THE FISCAL YEARS 2025/2026 AND 2026/2027.

WHEREAS, a budget for the Fiscal Years 2025/2026 and 2026/2027 has been prepared by the Cathedral City Public Financing Authority’s Manager (City Manager) and Fiscal Officer (Financial Services Director); and
WHEREAS, the Board examined said budget and conferred with the Manager and the Fiscal Officer and
WHEREAS, the Board desires to adopt a final budget for the fiscal year; and WHEREAS, the Board has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable; NOW, THEREFORE, BE IT RESOLVED, by the Board of the Cathedral City Public Financing Authority as follows:

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Fiscal Officer.

SECTION 4. 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.

SECTION 5. The repayment of demands prior to audit may be made by the Fiscal Officer in conformity with the authority provided by Section 37208 of the Government Code of the State of California.

SECTION 6. The Fiscal Officer shall render a semi-annual report to the Board on the status of operational revenues and expenditures.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025. ___________________________
Nancy Ross, Chairman
ATTEST:
___________________________
Tracey Hermosillo, Secretary
APPROVED AS TO FORM:
____________________________
Eric S. Vail, Authority Attorney
I, TRACEY HERMOSILLO, SECRETARY of the Cathedral City Public Finance Authority, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council of the City of Cathedral City held on the 28 th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, Secretary
RESOLUTION NO. HSA-2025-_____

A RESOLUTION BY THE CITY OF CATHEDRAL CITY AS THE HOUSING

SUCCESSOR AGENCY APPROVING A BUDGET FOR THE FISCAL YEARS 2025/2026 AND 2026/2027.

WHEREAS, estimates of revenue from all sources and estimates of expenditures required for the proper conduct of the activities of the City of Cathedral City as the Housing Successor Agency (Successor Agency) for the Fiscal Years 2025/2026 and 2026/2027 has been prepared by the City Manager and Financial Services Director; and WHEREAS, the Successor Agency has examined said budget and conferred with the City Manager and the Financial Services Director; and
WHEREAS, the Successor Agency Board desires to adopt a final budget for the fiscal years; and
WHEREAS, the Successor Agency Board has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable; NOW, THEREFORE, BE IT RESOLVED, by the Successor Agency Board as follows:

SECTION 2. The Financial Services Director shall have the authority to adjust the appropriations within each fund, provided however, the total appropriations for the entire fund do not exceed the amounts approved in this budget resolution (or amending resolution). Said adjustments of the appropriations for each department or activity shall be made only upon written request to the City Manager and/or the Financial Services Director, the form of which shall be prescribed and approved by the Financial Services Director. Once such a written request is properly executed and approved, the Financial Services Department shall make such funds available.

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Financial Services Director.

SECTION 4. 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.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025. ___________________________
Nancy Ross, Mayor
ATTEST:
____________________________
Tracey Hermosillo, Secretary
APPROVED AS TO FORM:
____________________________
Eric S. Vail, Agency Attorney
I, TRACEY HERMOSILLO, SECRETARY of the Housing Successor Agency, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the Board of the Housing Successor Agency held on the 28 th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, Secretary
RESOLUTION NO. SA-2025-_______

A RESOLUTION BY THE SUCCESSOR AGENCY TO THE CATHEDRAL CITY

REDEVELOPMENT AGENCY APPROVING A BUDGET FOR THE FISCAL
YEARS 2025/2026 AND 2026/2027.

WHEREAS, estimates of revenue from all sources and estimates of expenditures required for the proper conduct of the activities of the Successor Agency to the Cathedral City Redevelopment Agency (Successor Agency) for the Fiscal Years 2025/2026 and 2026/2027 has been prepared by the City Manager and Financial Services Director; and WHEREAS, the Successor Agency has examined said budget and conferred with the City Manager and the Financial Services Director; and
WHEREAS, the Successor Agency Board desires to adopt a final budget, as approved and presented in the Recognized Obligation Payment Schedule (ROPS) for the fiscal years; and
WHEREAS, the Successor Agency Board has, after due deliberation and consideration, made such amendments in the proposed final budget as it considered desirable; NOW, THEREFORE, BE IT RESOLVED, by the Successor Agency Board as follows:

SECTION 2. The Financial Services Director shall have the authority to adjust the appropriations within each fund, provided however, the total appropriations for the entire fund do not exceed the amounts approved in this budget resolution (or amending resolution). Said adjustments of the appropriations for each department or activity shall be made only upon written request to the City Manager and/or the Financial Services Director, the form of which shall be prescribed and approved by the Financial Services Director. Once such a written request is properly executed and approved, the Financial Services Department shall make such funds available.

SECTION 3. Transfers of fund balances from one fund to another shall be approved by the Financial Services Director.

SECTION 4. 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.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025. ___________________________
Nancy Ross, Chairman
ATTEST:
____________________________
Tracey Hermosillo, Secretary
APPROVED AS TO FORM:
____________________________
Eric S. Vail, City Attorney
I, TRACEY HERMOSILLO, SECRETARY of the Successor Agency to the Cathedral City Redevelopment Agency, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the Board of the Successor Agency to the City of Cathedral City Redevelopment Agency held on the 28th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, Secretary
RESOLUTION NO. 2025 -

A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF

CATHEDRAL CITY, CALIFORNIA, APPROVING THE CAPITAL

IMPROVEMENT PROJECT (CIP) PLAN AND THE PARKS
IMPROVEMENT PROGRAM PLAN FOR FISCAL YEARS 2026
THROUGH 2030.

WHEREAS, the City Council has received the proposed summary of approved projects for Fiscal Years 2026 through 2030; and
WHEREAS, the City Council reviewed said planned projects and conferred with the City Manager and the Financial Services Director; and WHEREAS, the City Council desires to adopt the planned projects for the five- year period; and
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Cathedral City as follows:

SECTION 3. Each project in the attached CIP has previously received independent final approval from the City Council.

SECTION 4. The funding for each previously approved project is based on the anticipated funding mechanism as of the current date.

PASSED, APPROVED, AND ADOPTED this 28th day of May 2025. ___________________________
Nancy Ross, Mayor
ATTEST:
____________________________
Tracey Hermosillo, City Clerk
APPROVED AS TO FORM:
____________________________
Eric S. Vail, City Attorney
I, TRACEY HERMOSILLO, CITY CLERK of the City of Cathedral City, do hereby certify that the foregoing Resolution was introduced and adopted at a regular meeting of the City Council of the City of Cathedral City held on the 28 th day of May 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Tracey Hermosillo, City Clerk

Cathedral City City CouncilMay 28, 2025

Cathedral City City Council
May 28, 2025