Desert Hot Springs City Council
May 16, 2023

City of Desert Hot Springs

ACTION MINUTES
City Council Meeting
6:00 PM - Tuesday, May 16, 2023
Council Chambers
CLOSED SESSION - 5:00 P.M.

CALL TO ORDER
Mayor Matas called the Closed Session to order at 5:00 P.M.

ROLL CALL

Present:

Council Members: Russell Betts, Gary Gardner, Jan Pye
Mayor Pro Tem: Roger Nuñez
Mayor: Scott Matas

PUBLIC COMMENTS
There were no public comments.

Jennifer Mizrahi, City Attorney, requested the addition of an urgency closed session item regarding: Existing Litigation (City of Desert Hot Springs v. Yeh Dynasty Entertainment, LLC et al.; Riverside County Superior Case Number CVPS2104940.

ACTION: Approve the addition of a urgency closed session item with the findings that the matter came to the attention of the City subsequent to the posting of the agenda and that there was an urgent need to discuss the matter.

Moved by Council Member Pye
Seconded by Council Member Gardner
Carried 5-0 by the following votes:

AYES: Betts, Gardner, Pye, Nuñez, and Matas
Jennifer Mizrahi, City Attorney, announced the Closed Session Items.

CLOSED SESSION:

1. CONFERENCE WITH LABOR NEGOTIATORS
(Government Code Section 54957.6)
Unrepresented employee: City Manager

City Council
May 16, 2023
PRESENTATIONS - 5:30 P.M.

Proclamation for National Public Works Week
Mayor Matas and the City Council presented a Proclamation for "National Public Works Week" to the Public Works Department.

REGULAR SESSION - 6:00 P.M.

CALL TO ORDER
Mayor Matas called the Regular Session to order at 6:00 P.M.

ROLL CALL

Present:

Council Members: Russell Betts, Gary Gardner, Jan Pye
Mayor Pro Tem: Roger Nuñez
Mayor: Scott Matas

INVOCATION
Elder Flo Smith gave the Invocation.

PLEDGE OF ALLEGIANCE
Councilmember Gardner led the Pledge of Allegiance.

CITY ATTORNEY REPORT ON CLOSED SESSION
Jennifer Mizrahi, City Attorney, advised that there was no reportable action.

APPROVAL OF AGENDA
ACTION: Approve the May 16, 2023 Regular Meeting agenda; and approve the Consent Calendar except for Item 10.

Moved by Council Member Betts
Seconded by Council Member Gardner
Carried 5-0 by the following votes:

AYES: Betts, Gardner, Pye, Nuñez, and Matas

PUBLIC COMMENTS
Tom Moen spoke regarding Hot Springs Park.

City Council
May 16, 2023

CITY MANAGER REPORT
Geoffrey Buchheim, Administrative Services Director, provided a financial update.

Nicholas Haecker, Public Works Director, provided an update regarding various Public Works projects.

Roberta Crncic, Recreation and Community Services Director, provided Recreation Center updates and announcements.

MAYOR AND COUNCIL MEMBER REPORTS
Councilmember Betts reported on the various meetings and events he attended.

Councilmember Gardner reported on the various meetings and events he attended.

Mayor Pro Tem Nuñez reported on the various meetings and events he attended.

Councilmember Pye reported on the various meetings and events she attended.

Mayor Matas reported on the various meetings and events he attended.

PUBLIC HEARINGS:

2. An URGENCY Interim Ordinance of the City Council of the City of Desert Hot Springs Adopting a Moratorium on the Issuance of Any License, Permit, or Entitlement That Is a Use Other Than the Ones Listed in This Ordinance as Exhibit A for Any Business Located in the Subject Area Near Downtown, Solely Within the Zoning District of C-G (Commercial General) Zone, Specifically Bounded by 1st Street to the North, Acoma Avenue to the South, Cactus Drive to the East, and Cholla Drive to the West (“Subject Area”).

Recommendation:
1) Staff Report;
2) Entertain questions of Staff from the City Council;
3) Open the Public Hearing;
4) Take public testimony from those in favor;
5) Take public testimony from those opposed;
6) Take public testimony of those in a neutral position; 7) Close the Public Hearing;
8) City Council discussion and questions to Staff; and
9) Adopt (by 4/5 vote of the City Council) and read by title only: "An URGENCY Interim Ordinance of the City Council of the City of Desert Hot Springs adopting a moratorium on the issuance of any license, permit or entitlement that is a use other than the ones listed in this ordinance as Exhibit A for any business located in the Subject Area near Downtown, solely within the zoning district of C-G (Commercial General) Zone, specifically bounded by 1st Street

City Council
May 16, 2023
to the north, Acoma Avenue to the south, Cactus Drive to the east, and Cholla Drive to the west (“Subject Area”)."
Staff Report - SR-23-119 - Pdf
Travis Clark, Interim Community Development Director, presented the staff report and responded to questions.

Mayor Matas opened the Public Hearing.

There was no public testimony.

Mayor Matas closed the Public Hearing.

A discussion ensued.

ACTION: Approve Staff recommendation and adopt Ordinance 779.

Moved by Council Member Gardner
Seconded by Mayor Pro Tem Nuñez
Carried 4-1 by the following votes:

AYES: Gardner, Pye, Nuñez, and Matas
NOES: Betts
ADMINISTRATIVE CALENDAR:

3. Auditing Services Professional Agreement
Recommendation:

Authorize the City Manager to execute a Professional Services Agreement with The Pun Group for financial auditing and reporting services in an amount not to exceed $360,717 over five years; with substantive edits to be negotiated and approved by the City Manager and upon approval as to form by the City Attorney.

Staff Report - SR-23-101 - Pdf
Geoffrey Buchheim, Administrative Services Director, presented the staff report and responded to questions.

ACTION: Authorize a 1-year contract extension; with direction to Staff to prepare an RFP; and bring back a policy recommendation regarding the frequency at which auditor services firms should be changed.

Moved by Council Member Betts
Seconded by Mayor Matas
Carried 5-0 by the following votes:

AYES: Betts, Gardner, Pye, Nuñez, and Matas

City Council
May 16, 2023

4. Landscape and Lighting Maintenance District No. 1 Intention Proceedings for the Levy and Collection of Assessments
Recommendation:
1) Adopt a Resolution of the City Council, declaring its intention for the levy and collection of assessments for the Citywide Landscape and Lighting Maintenance District No. 1, Zone A and Zone B, for Fiscal Year 2023-24; and 2) Adopt a Resolution of the City Council, approving the Annual Engineer’s Report regarding the proposed levy and collection of assessments for the Landscape and Lighting Maintenance District No. 1 for Fiscal Year 2023-24.

Staff Report - SR-23-114 - Pdf
At this time, straws were drawn under the Rule of Necessity for Items 4, 5, and 6, because a majority of the City Council members present had a potential conflict of interest.

Councilmember Betts and Mayor Pro Tem Nuñez recused from the proceedings for Items 4, 5, and 6, due to a potential conflict of interest.

Geoffrey Buchheim, Administrative Services Director, presented the staff report for Items 4, 5, and 6.

The following motion/action was taken for Items 4, 5, and 6.

ACTION: Approve Staff recommendation and adopt Resolution No. 2023-018 (Intent) and Resolution No. 2023-019 (Engineer's Report).

Moved by Council Member Gardner
Seconded by Council Member Pye
Carried 3-0 by the following votes:

AYES: Gardner, Pye, and Matas
RECUSE: Betts and Nuñez

5. Landscape and Lighting Maintenance District No. 2 Intention Proceedings for the Levy and Collection of Assessments
Recommendation:
1) Adopt a Resolution of the City Council declaring its intention for the levy and collection of assessments for Landscape and Lighting Maintenance District No. 2, Zones 1 through 19, for Fiscal Year 2023-24; and 2) Adopt a Resolution of the City Council approving the Annual Engineer's Report regarding the proposed levy and collection of assessments for Landscape and Lighting Maintenance District No. 2, Zones 1 through 19, for Fiscal Year 2023-24.

Staff Report - SR-23-116 - Pdf
ACTION: Approve Staff recommendation and adopt Resolution No. 2023-020 (Intent) and Resolution No. 2023-021 (Engineer's Report).

City Council
May 16, 2023
Moved by Council Member Gardner
Seconded by Council Member Pye
Carried 3-0 by the following votes:

AYES: Gardner, Pye, and Matas
RECUSE: Betts and Nuñez

6. Drainage Assessment District No. 1 Intention Proceedings for the Levy and Collection of Assessments.

Recommendation:
1) Adopt a Resolution of the City Council, declaring its intention for the levy and collection of assessments for the Drainage Assessment District No. 1 for Fiscal Year 2023-24; and
2) Adopt a Resolution of the City Council, for approval of the Annual Engineer’s Report regarding the proposed levy and collection of assessments for the Drainage Assessment District No. 1 for Fiscal Year 2023-24.

Staff Report - SR-23-115 - Pdf
ACTION: Approve Staff recommendation and adopt Resolution No. 2023-022 (Intent) and Resolution No. 2023-023 (Engineer's Report).

Moved by Council Member Gardner
Seconded by Council Member Pye
Carried 3-0 by the following votes:

AYES: Gardner, Pye, and Matas
RECUSE: Betts and Nuñez

7. Award Professional Services Agreement for Providing State and Federal Aid Assistance As-Needed on Capital Improvement Projects Recommendation:

Authorize the City Manager to execute the Professional Services Agreement for providing State and Federal Aid Assistance As-Needed on Capital Improvement Projects with NAI Consulting in the amount not to exceed $69,991; with substantive edits to be negotiated and approved by the City Manager and upon approval as to form by the City Attorney.

Staff Report - SR-23-112 - Pdf
Jilleen Ferris, City Engineer, presented the staff report.

ACTION: Approve Staff recommendation.

Moved by Council Member Betts
Seconded by Council Member Gardner
Carried 5-0 by the following votes:

AYES: Betts, Gardner, Pye, Nuñez, and Matas

City Council
May 16, 2023

8. Resolution to Recognize, Acknowledge, and Observe Juneteenth as a Public Holiday
Recommendation:

Adopt a Resolution of the City Council of the City of Desert Hot Springs recognizing June 19 as Juneteenth and observe as an official paid holiday for City employees.

Staff Report - SR-23-123 - Pdf
Item 8 was considered prior to Item 2.

Geoffrey Buchheim, Administrative Services Director, presented the staff report.

Jan Pye spoke in support.

Jarvis Crawford spoke in support.

Pastor Jerry Johnson spoke in support.

Tom Moen spoke in support.

ACTION: Approve Staff recommendation and adopt Resolution No. 2023-024.

Moved by Council Member Pye
Seconded by Council Member Gardner
Carried 5-0 by the following votes:

AYES: Betts, Gardner, Pye, Nuñez, and Matas
CONSENT CALENDAR:

9. City Council Regular Meeting Minutes: May 2, 2023
Staff Report - SR-23-125 - Pdf
ACTION: Approved the Minutes as presented.

10. Applications for Permits to Operate Fireworks Stands (TNT Fireworks, Michael Casserly, FW 23-1 Through FW 23-5)
Recommendation:

Approve all five (5) applications for Firework Stand Permits subject to the conditions of approval.

Staff Report - SR-23-103 - Pdf
Travis Clark, Interim Community Development Director, presented the staff report.

ACTION: Approve Staff recommendation.

City Council
May 16, 2023
Moved by Mayor Pro Tem Nuñez
Seconded by Council Member Betts
Carried 5-0 by the following votes:

AYES: Betts, Gardner, Pye, Nuñez, and Matas

11. Second Reading and Adoption of an Ordinance Amending Cannabis Storefront Retail Business Hours
Staff Report - SR-23-121 - Pdf
ACTION: Approve Second Reading, read by title only and adopt Ordinance No. 780: “An Ordinance of the City Council of the City of Desert Hot Springs, amending Section 5.50.080 “General Operating Requirements” of Chapter 5.50 “Cannabis Businesses” of Title 5 “Business Licenses and Regulations” and amending Sections 17.180.040 (“Marijuana Storefront Retail Facilities”),

17.180.045 (“Marijuana Non-Storefront Retail Facilities”) of Chapter 17.180 (“Marijuana Facilities Operation and Location”) of Title 17 (“Zoning”) of the Desert Hot Springs Municipal Code in order to update regulations for hours of operation.”

PUBLIC COMMENTS
Lamont Jackson, Executive Director of Creative Build, introduced himself.

ADJOURN
Mayor Matas adjourned the meeting at 7:45 P.M.

Jerryl Soriano, CMC, City Clerk

SR-23-119
City of Desert Hot Springs
City Council

AGENDA ITEM REPORT
To: City Council
Date: May 16, 2023
Department: Community Development
Prepared by: Travis Clark, Community Development Director Subject: An URGENCY Interim Ordinance of the City Council of the City of Desert Hot Springs Adopting a Moratorium on the Issuance of Any License, Permit, or Entitlement That Is a Use Other Than the Ones Listed in This Ordinance as Exhibit A for Any Business Located in the Subject Area Near Downtown, Solely Within the Zoning District of C-G (Commercial General) Zone, Specifically Bounded by 1st Street to the North, Acoma Avenue to the South, Cactus Drive to the East, and Cholla Drive to the West (“Subject Area”).

RECOMMENDATION:
1) Staff Report;
2) Entertain questions of Staff from the City Council;
3) Open the Public Hearing;
4) Take public testimony from those in favor;
5) Take public testimony from those opposed;
6) Take public testimony of those in a neutral position; 7) Close the Public Hearing;
8) City Council discussion and questions to Staff; and
9) Adopt (by 4/5 vote of the City Council) and read by title only: "An URGENCY Interim Ordinance of the City Council of the City of Desert Hot Springs adopting a moratorium on the issuance of any license, permit or entitlement that is a use other than the ones listed in this ordinance as Exhibit A for any business located in the Subject Area near Downtown, solely within the zoning district of C-G (Commercial General) Zone, specifically bounded by 1st Street to the north, Acoma Avenue to the south, Cactus Drive to the east, and Cholla Drive to the west (“Subject Area”)." BACKGROUND:

Pursuant to the authority granted to the City of Desert Hot Springs (“City”) by Article XI, Section 7 of the California Constitution, the City has the police power to regulate the use of land and property within the City in a manner designed to promote public convenience and general prosperity, as well as public health, welfare and safety. Adoption and enforcement of comprehensive zoning regulations and other land use regulations lies within the City’s police power.

The City is in the process of rehabilitating the downtown area. Previously the City passed a moratorium on certain uses near City Hall, specifically within the C-D (Commercial Downtown) zone bounded by 1st Street to the North, Buena Vista Avenue to the South, Mesquite Avenue to the East, and Cactus Drive to the West (“Downtown Area”). This action will create a moratorium for similar uses within the

SR-23-119
Subject Area zoned C-G (Commercial General) defined by 1st Street to the North, Acoma Avenue to the South, Cactus Drive to the East, and Cholla Drive to the West.

The City’s General Plan on LU4 provides that “Downtown is the City’s central business district and serves as the key area for local businesses, government functions, and public gatherings. Downtown parallels the Arts and Culture District, where art galleries, studios, and events are concentrated, forming a vibrant core.” Revitalization efforts to renew downtown areas are important for the economic wellbeing of the City, its residents and visitors. Downtown areas of cities are generally the lifeblood of our communities. The Downtown Area should play a critical role in bringing residents together to shop, socialize, and share in the collective experience of living in the City. The Downtown Area should also be developed in a manner to create a sense of community. It is becoming increasingly more difficult to create such a sense of community in the Downtown Area in the face of warehouses and other lessintimate businesses. The City Council realizes that the Downtown Area relies on a strong small business, entrepreneurial ecosystem, and economic prosperity. In the process of such rehabilitation and revitalization, the City needs time to examine the uses it deems appropriate for this Downtown Area to achieve such sense of community and economic prosperity.

The City currently allows several different uses in the Subject Area near Downtown, including but not limited to certain sensitive uses. Several people and business entities have expressed an interest in applying for entitlements, permits and licenses within the Subject Area, and some uses expressed may be inappropriate to achieve the City’s goals of maintaining a sense of community and economic prosperity. Although there are several uses allowed within the City’s commercial districts, certain uses that are currently allowed within the City may not be suited for the Subject Area near the Downtown, or portions thereof as it 1) is a prominent welcoming area for all City residents and visitors since it is adjacent to or within close proximity to Downtown and the City’s Civic Center Area, and 2) could be used for a different land use that depends on convenient access to City Hall and the Civic Center Area.

The City anticipates that some people or entities may be seeking to establish uses that are not compatible with the vision that the City Council has for the Downtown Area before a non-urgency ordinance would become effective. If certain uses were permitted to be established in the Downtown Area without appropriate regulation, such uses might be established in areas that could conflict with the policies of the General Plan, be inconsistent with surrounding uses, or be detrimental to the public health, safety and welfare; and if such uses were allowed to proceed as allowed under the current zoning, such uses could conflict with, and defeat the purpose of the City Council objective to revitalize the Downtown Area.

DISCUSSION:

If approved, the proposed Ordinance would cause a temporary suspension of the processing of any incomplete application or approval of any permit, entitlement or license within the Subject Area for those uses that are described in Exhibit A to the Ordinance. Further, no use permit, variance, building permit, or any other entitlement for use would be accepted, processed, approved or issued for the establishment or operation of the uses as “struck out” in Exhibit A to the proposed Ordinance for the Subject Area (Exhibit C). Adopting such proposed Ordinance would allow adequate time for the City to consider, study, and enact regulations for any such area, so that the City Council can properly consider the best uses and proper development standards for that area.

If passed, such proposed Ordinance would take effect immediately. In order to adopt such an ordinance, the following must be done:

SR-23-119
1) Adoption requires a four-fifths vote of the City Council; 2) The proposed Ordinance must contain findings, which are included with the proposed Ordinance, stating why the proposed Ordinance is needed to address a current and immediate threat to public health, safety, or welfare; and
3) 10 days prior to the expiration of the Proposed Ordinance or any extension thereof, the Council shall issue a written report describing the measures taken to alleviate the condition which led to the adoption of the Proposed Ordinance.

The proposed Ordinance has an initial term of 45 days, unless it is extended by four-fifths vote of the Council. The proposed Ordinance can be extended by the City Council for a period of time up to 22 months and 15 days, for a total of 2 years.

FISCAL IMPACT:

The moratorium could cause a potential loss in development revenues such as building permit and plan check fees. The loss is not measurable as there are a number of factors that determine when and where a business will want to start operations and begin to apply for permits. Depending on those factors, the loss could be marginal or significant.

ENVIRONMENTAL ANALYSIS:

The City Council finds that adoption of this urgency interim ordinance is exempt from the provisions of the California Environmental Quality Act pursuant to Title 14 California Code of Regulations section 15061, subsection (b)(3), in that the proposed ordinance involves a proactive measure to prohibit certain uses within the Downtown Area and does not have the potential to significantly impact the environment.

ATTACHMENTS:

Exhibit 1 - Urgency Moratorium Ordinance
Exhibit 2 - Exhibit A to Ordinance
Exhibit 3 - Map of Moratorium Area

1 ORDINANCE NO. ____

AN URGENCY INTERIM ORDINANCE OF THE CITY COUNCIL OF THE CITY OF

DESERT HOT SPRINGS ADOPTING A MORATORIUM ON THE ISSUANCE OF ANY

LICENSE, PERMIT OR ENTITLEMENT THAT IS A USE OTHER THAN THE ONES

LISTED IN THIS ORDINANCE AS EXHIBIT A FOR ANY BUSINESS LOCATED IN

THE EXPANDED DOWNTOWN AREA, SOLELY WITHIN THE ZONING DISTRICT OF

C-G (COMMERCIAL GENERAL), SPECIFICALLY BOUNDED BY FIRST STREET TO

THE NORTH, ACOMA AVENUE TO THE SOUTH, CACTUS DRIVE TO THE EAST AND CHOLLA DRIVE TO THE WEST (“SUBJECT AREA”)
WHEREAS, pursuant to the authority granted the City of Desert Hot Springs (“City”) by Article XI, Section 7 of the California Constitution, the City has the police power to regulate the use of land and property within the City in a manner designed to promote public convenience and general prosperity, as well as public health, welfare and safety; and
WHEREAS, adoption and enforcement of comprehensive zoning regulations and other land use regulations lies within the City’s police power; and WHEREAS, the City is in the process of rehabilitating the Subject Area, specifically with the C-G zone bounded by 1st Street to the North, Acoma Avenue to the South, Cactus Drive to the East and Cholla Drive to the West (“Downtown Area”); and WHEREAS, the City’s General Plan on LU4 provides that “Downtown is the City’s central business district and serves as the key area for local businesses, government functions, and public gatherings. Downtown parallels the Arts and Culture District, where art galleries, studios, and events are concentrated, forming a vibrant core”; and
WHEREAS, revitalization efforts to renew downtown areas are important for the economic well-being of the City, its residents and visitors; and WHEREAS, downtown areas of cities are generally the lifeblood of our communities; and
WHEREAS, the Subject Area should play a critical role in bringing residents together to shop, socialize, and share in the collective experience of living in the City; and

2 WHEREAS, the Subject Area should also be developed in a manner to create a sense of community; and
WHEREAS, it is becoming increasingly more difficult to create such a sense of community in the Subject Area in the face of big-box retail stores, warehouses, and other less-intimate businesses; and
WHEREAS, the City Council realizes that the Subject Area relies on a strong small business, entrepreneurial ecosystem, and economic prosperity; and WHEREAS, in the process of such rehabilitation and revitalization, the City needs time to examine the uses it deems appropriate for this Subject Area to achieve such sense of community and economic prosperity; and
WHEREAS, the City currently allows several different uses in the Downtown Area, including but not limited to certain sensitive uses; and WHEREAS, several people and business entities have expressed an interest in applying for entitlements, permits and licenses within the Downtown Area, and some uses expressed may be inappropriate to achieve the City’s goals of maintaining a sense of community and economic prosperity: and
WHEREAS, although there are several uses allowed within the City’s commercial districts, certain uses are currently allowed within the City may not be suited for the Subject Area use, or portions thereof: 1) is a prominent welcoming area for all City residents and visitors since it is adjacent to or within close proximity to Downtown and the City’s Civic Center Area, and 2) could be used for a different land use that depends on convenient access to City Hall and the Civic Center Area; and WHEREAS, the City is currently working with California State Polytechnic University to develop and comprehensive downtown specific plan which will incorporate the Subject Area to enhance the community synergy and encourage smart economic growth; and
WHEREAS, the City Council anticipates that some people or entities may be seeking to establish uses that are not compatible with the vision that the City Council has for the Subject Area before a non-urgency ordinance would become effective; and WHEREAS, if certain uses were permitted to be established in the Subject Area without appropriate regulation, such uses might be established in areas that could conflict with the policies of the General Plan (which was made available for review by the City Council by the office of the City Clerk and a copy of which was made available for review), be inconsistent with surrounding uses, or be detrimental to the public health,

3 safety and welfare; and if such uses were allowed to proceed as allowed under the current zoning, such uses could conflict with, and defeat the purpose of the City Council objective to revitalize the Downtown Area; and
WHEREAS, the City is currently developing a comprehensive revision of Title 17 of the Desert Hot Springs Municipal Code which has not yet been completed or adopted; and
WHEREAS, Measure A-1 of the Desert Hot Springs General Plan requires the Community Development Department to prepare an Arts and Culture District for consistency with the General Plan Land Use Plan Diagram and with the goals and policies in all Elements; and
WHEREAS, Policy LU-4.1 of the Desert Hot Springs General Plan requires that all new development to be pedestrian friendly and oriented toward Pierson Boulevard and Palm Drive to allow retail, commercial services, and experimental uses to contribute to a thriving Downtown Environment; and
WHEREAS, Policy LU-4.3 of the Desert Hot Springs General Plan requires that the Downtown Vitality is taken into consideration for the promotion of activities, events, land uses, and development projects that enhance the vitality and vibrancy of the Downtown Area; and
WHEREAS, Policy LU-4.4 of the Desert Hot Springs General Plan requires the creation of public gathering spaces with flexible areas that allow for passive social gatherings and spaces for public events in Downtown and as such, areas will need to be identified to ensure that they adhere to the General Plan goals and policies; and WHEREAS, City staff needs time to develop appropriate zoning regulations, uses, and development standards for the Downtown Area; and WHEREAS, the local police power includes broad authority to determine, for purposes of public health, safety, and welfare, the appropriate uses of land within a local jurisdiction's borders; and
WHEREAS, the City Council desires, on an urgency basis, to temporarily allow only certain businesses with thein the Subject Area of the City; and WHEREAS, California Government Code Section 65858 provides the statutory authority and time limits for interim ordinances prohibiting any uses which may be in conflict with a contemplated general plan, specific plan or a zoning proposal which the City plans to consider, study or intends to study within a reasonable time; and

4 WHEREAS, Government Code section 36937 provides that the City may adopt an ordinance that takes effective immediately when adopted for the immediate preservation of the public peace, health or safety, providing the ordinance contains a declaration of the facts constituting the urgency, and is passed by a four-fifths vote of the city council.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DESERT HOT SPRINGS DOES ORDAIN AS FOLLOWS:

Section 1. RECITALS
That the above recitals are true and correct and are incorporated as though fully set forth herein.

Section 2. EVIDENCE
That the City Council has considered all of the evidence at its meeting, which includes, but is not limited to, the following:
(a) The City's General Plan, including updates;
(b) The City’s Municipal Code;
(c) The staff report; and
(d) The public comments, both written and oral, received and/or submitted at, or prior to the City Council's consideration of this urgency interim ordinance.

Section 3. FINDINGS
That based on the foregoing recitals and evidence, the City Council finds as follows:
(a) The recitals of this ordinance are hereby incorporated in this Section as findings.
(b) State law protects local licensing practices, zoning ordinances, and other local actions taken pursuant to the City’s constitutional police power. (c) The local police power includes broad authority to determine, for purposes of public health, safety, and welfare, the appropriate uses of land within a local jurisdiction's borders.
(d) The City needs to properly plan and develop the zoning, uses, regulations, and development standards that will be within the Subject Area.

Section 4. CONCLUSIONS

5 That based on the foregoing recitals, evidence and findings, the City Council concludes as follows:
(a) It is necessary to temporarily suspend the processing of any application or approval of any permit, entitlement or license, for any kind business in the Subject Area and marked by a cross-out in Exhibit A (attached hereto and incorporated herein) to allow adequate time for the City to consider, study, and enact regulations for the Subject Area, so that the City Council can properly consider the best uses and proper development standards for the Subject Area.
(b) That a temporary moratorium will provide the City with time to consider, study, draft, and adopt proper zoning, uses, development standards and regulations regarding the Subject Area in a manner that are consistent with the General Plan and Municipal Code, compatible with surrounding neighborhoods, and in the best interests of the residents of the City.

Section 5. INTERIM MORATORIUM IMPOSED
For a period of forty-five (45) days, commencing on the date of adoption of this urgency interim ordinance, or until such time as this ordinance may expire subject to any extension of this ordinance that the City Council may adopt and approve pursuant to Section 65858 of the Government Code, no use permit, variance, building permit, or any other entitlement for use shall be accepted, processed, approved or issued for the establishment or operation of, and no person shall otherwise establish, a use that is not specifically enumerated in Exhibit A of this Ordinance within the Subject Area.

Section 6. URGENT NEED
Based on the foregoing recitals, evidence, findings and conclusions which are all deemed true and correct, this interim ordinance is urgently needed for the immediate preservation of the public safety, health, and welfare.

Section 7. REPORT
Pursuant to Government Code Section 65858(e), ten (10) days prior to the expiration of this interim ordinance or any extension, the City Council shall issue a written report describing the measures taken to alleviate the condition which led to the adoption of this ordinance.

Section 8. ENVIRONMENTAL FINDINGS
The City Council finds that adoption of this urgency interim ordinance is exempt from the provisions of the California Environmental Quality Act pursuant to Title 14

6 California Code of Regulations section 15061, subsection (b)(3), in that the proposed ordinance involves a proactive measure to prohibit certain uses within the Subject Area and does not have the potential to significantly impact the environment.

Section 9. SEVERABILITY
The City Council declares that, should any provision, section, paragraph, sentence or word of this ordinance be rendered or declared invalid by any final court action in a court of competent jurisdiction or by reason of any preemptive legislation, the remaining provisions, sections, paragraphs, sentences or words of this ordinance as hereby adopted shall remain in full force and effect.

Section 10. AMENDING OF BAIL SCHEDULE
The City Attorney’s Office is hereby directed to determine whether this ordinance necessitates amendment of the City’s Bail Schedule and to cause such necessary amendments to be made and filed with the local branches of the Superior Court of the County of Riverside.

Section 11. EFFECTIVE DATE
This interim ordinance is an urgency ordinance for the immediate preservation of the public health and safety and it shall be passed and become effective immediately upon its introduction pursuant to California Government Code Section 36937.

Section 12. EXPIRATION
Unless extended in accordance with California Government Code Section 65858, this ordinance shall be of no further force or effect after June 30, 2023, which is fortyfive (45) days from the date of its adoption.

7 [THIS PORTION OF THIS PAGE LEFT INTENTIONALLY BLANK]
The foregoing urgency interim Ordinance was approved by at least four-fifths of the City Council and adopted at a meeting of the City Council held on ____ by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

ATTEST:
_______________________________
Scott Matas, Mayor
ATTEST:
____________________________________
Jerryl Soriano, City Clerk
APPROVED AS TO FORM:
___________________________________
Jennifer A. Mizrahi, City Attorney

8

TABLE 17.12.01
PERMITTED USES — COMMERCIAL AND VISITOR SERVING DISTRICTS USE

COMMERCIAL DISTRICTS

C-G C-D C-H C-BP VS-C

CODE SECTION

BUSINESS, FINANCIAL, AND

PROFESSIONAL OFFICE
Automated Teller Machines (ATMs) —
Dn've—up
AUP
;. . .. F
CUP

EATING AND DRINKING

ESTABLISHMENTS
Bars, Lounges, Nightclubs, and Tasting
Rooms CUP CUP CUP CUP 17.12.050
sales—er—sem'ee-) AUP
Restaurant— Full or Limited Service,
Serving Alcohol CUP AUP AUP AUP AUP CUP 17.12.1350
Restaurant— Full or Limited Service, No
Alcohol Sales
Restaurant with Drive—throughFacilities CUP 17.12.100
Snack Bar

INDUSTRY, MANUFACTURING AND

PROCESSING, ANDWAREHOUSING
Brewery, Winery, or Distillery CUP CUP CUP CUP
Data-Centers AUP
AUP
CUP

COMMERCIAL DISTRICTS USE cone SECTION
C-N C—G C—D C-H C-BP VS-C
Reeysling
— AUP — AUP AUP —
— CUP — CUP CUP —
Eight-Processing
Heavy-Pteeessing

A A A A A A
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Spa Resort — — — CUP CUP P
— — — — CUP —
— — — — CUP —
— — — ~ — P

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Ch. 17.180 as default
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— — — — c;uP1.2 —
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— — — — CUP1 —
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2/7 Page 21 of 498

USE COMMERCIAL DISTRICTS CODE SECTION

C-N C-G C-D C-H C-BP VS-C

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CUP — — — — —

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Public Assembly Facilities — CUP CUP CUP CUP CUP
— CUP CUP CUP CUP CUP
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P P P P P P

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Art Gallery P P P P P P
Arcade (Electronic Game Center) CUP AUP AUP AUP AUP —
Commercial Recreation — Indoors CUP P P P P P
Commercial Recreation — Outdoors CUP CUP CUP CUP CUP CUP Entertainment, Indoor AUP AUP P P P P
Health/Fitness Facilities
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USE COMMERCIAL DISTRICTS

CODE SECTION
C—N C-G C-D C-H C-BP VS-C

RETAIL USES
Alcohol Beverage Sales
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Consumption, in Conjunction with — CUP CUP CUP CUP CUP 17,12,050 an Allowed Use
— P P P P —
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G P P P P P P
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SERVICE USES
Animal Care, Services

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496199! P P P P P CUP
— — — — AUP —
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Personal Services, Restricted CUP CUP CUP CUP CUP CUP
Recording Studio — AUP — AUP P CUP
4/7 Page 23 of 498

COMMERCIAL DISTRICTS

USE CODE SECTION

C-N C-G C-D C-H C-BP VS-C
~ I3 — P P P
Storage
Remand
— GUP — — CUP — 1716.060
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_ _ _ CUP _
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COMMUNICATION. AND

INFRASTRUCTURE USES
Q S
. F. AUP AUP AUP AUP AUP AUP
Parking Facility — Temporary TUP TUP TUP TUP TUP TUP
— AUP — AUP AUP —
AUP AUP — AUP AUP AUP
Vehicle Charging Stations — Commercial AUP P P P P P
Vehicle Storage
_ _ _ _ CUP _

AUP AUP AUP AUP AUP AUP

CUP CUP CUP CUP CUP CUP
SaIelIite49IsI+AnIenna P p p p p p

OTHER USES
Caietaker-Quairters — —- — — AUP A
— — — — CUP —
— AUP — AUP AUP —
Vending Machine A A A A A A
5/7 Page 24 of 498
Proposed Moratorium Area

SR-23-101
City of Desert Hot Springs
City Council

AGENDA ITEM REPORT
To: City Council
Date: May 16, 2023
Department: Administrative Services
Prepared by: Geoffrey Buchheim, Administrative Services Director Subject: Auditing Services Professional Agreement
RECOMMENDATION:

Authorize the City Manager to execute a Professional Services Agreement with The Pun Group for financial auditing and reporting services in an amount not to exceed $360,717 over five years; with substantive edits to be negotiated and approved by the City Manager and upon approval as to form by the City Attorney.

BACKGROUND:

The Pun Group has been the City’s independent audit firm for the past ten years. During that time, the firm has been providing the following services:
• Annual Audit and Financial Report
• Single Audit
• Gann Appropriations Limit
• Annual State Controller’s Report
• Transient Occupancy Tax Audit
• Utility Users Tax Audit
• Health & Wellness Foundation Audit and Tax Returns
• Housing Successor Agency Compliance Audit
The Pun Group has been instrumental in assisting the City implement significant Governmental Accounting Standards Board statements such as accounting and reporting for pensions, other postemployment benefits, and most recently, accounting for leases. The firm also provides training throughout the year to City staff on new accounting standards and processes. These services are provided at no extra cost to the City.

DISCUSSION:

The current professional services agreement between the City and the Pun Group ends with the issuance of the FY21-22 Audited Financial Statements. Staff would like to continue the relationship with the firm with a new three year agreement with two optional one year extensions. The Pun Group is a knowledgeable and well-respected firm with over 35 years of combined professional experience and works with many cities and agencies throughout southern California including the cities of Palm Springs and Coachella. As the City continues with its financial software conversion, it is important to work with

SR-23-101
an audit firm that is familiar with the City. In order to keep a fresh perspective when auditing the City’s financial information, the Pun Group rotates the audit staff assigned to the City every several years.

FISCAL IMPACT:

Over the past several years, the cost of the City’s agreement with the Pun Group has been the following:
• FY17-18: $69,809
• FY18-19: $71,205
• FY19-20: $72,629
• FY20-21: $74,082
• FY21-22: $75,563
The proposed contract cost amounts for the next five years are as follows:
• FY22-23: $68,770
• FY23-24: $70,833
• FY24-25: $72,250
• FY25-26: $73,695 (optional extension)
• FY26-27: $75,169 (optional extension)
The cost of these services will be allocated in the Finance Department Contract Services line item (100- 4320-41-15-0000) in future budgets.

ATTACHMENTS:

Exhibit 1 - Professional Services Agreement The Pun Group May 2023 Exhibit 2 - Professional Auditing Services Technical Proposal - The Pun Group LLP Exhibit 3 - Professional Auditing Services Cost Proposal - The Pun Group LLP

PROFESSIONAL SERVICES AGREEMENT

BY AND BETWEEN

CITY OF DESERT HOT SPRINGS
AND

THE PUN GROUP
This Professional Services Agreement (“Agreement”) is made and entered into on May 2, 2023, by and between the City of Desert Hot Springs, a municipal corporation located in the County of Riverside, State of California, hereinafter referred to as the “City,” and The Pun Group, hereinafter referred to as “Consultant.” RECITALS:

WHEREAS, the City desires to utilize the services of Consultant, as an independent contractor, to provide the City with professional auditing sevices (sometimes hereinafter, the “Services”); and
WHEREAS, Consultant represents that it is fully qualified to perform such services by virtue of its experience and the training, education and expertise of its principals and employees.

NOW THEREFORE, IN CONSIDERATION OF THE COVENANTS,

CONDITIONS AND PROMISES CONTAINED HEREIN AND FOR SUCH OTHER

GOOD AND VALUABLE CONSIDERATION, THE RECEIPT OF WHICH IS HEREBY ACKNOWLEDGED, THE PARTIES HERETO AGREE AS FOLLOWS:

Section 1. RECITALS
The Recitals set forth above are true and correct and are hereby incorporated into this Agreement by this reference, as though set forth in full herein.

Section 2. SCOPE OF SERVICES
Consultant shall provide to the City the Services on an as-needed and asdirected basis in a manner satisfactory to the City and consistent with that level of care and skill ordinarily exercised by members of the profession currently practicing in the same locality under similar conditions.

Section 3. TERM
This Agreement shall commence as of the date in the opening paragraph of this Agreement and shall continue in force and effect until completion of the Fiscal Year 2024-2025 Audited Financial Statement with the option of 2 one-year extensions for the completion of the FY2025-2026 and the FY2026-2027 Audited Financial Statements or terminated, in accordance with Section 7 of this Agreement, subject to allocation of funds pursuant to a duly approved City budget.

Section 4. COMPENSATION

The City agrees to pay Consultant for and in consideration of the faithful performance of the Services and duties set forth in this Agreement, and Consultant agrees to accept from the City, as and for compensation for the faithful performance of said Services and duties, the amounts set forth in Exhibit A Professional Auditing Services Cost Proposal. The amount of this Agreement shall not exceed $360,717.

Consultant shall be reimbursed reasonable expenses associated with his Services, but only if the expenses are approved in advance in writing by the City Manager.

Section 5. METHOD OF PAYMENT
a. Consultant shall submit invoices to the City, not more often than once a month, describing the work performed. Consultant’s bills shall include a brief description of the services performed, the date the services were performed, the number of hours spent and by whom, and a description of any reimbursable expenditures. The City shall pay Consultant no later than thirty (30) days after approval of the invoice by City staff provided that the services reflected in the invoice were performed to the reasonable satisfaction of the City in accordance with the terms of this Agreement, that the number of hours of service set forth in the invoice reflect the amount of time ordinarily expended for such service by members of the profession currently practicing in the same locality under similar conditions, and that all expenses, rates and other information set forth in the invoice are consistent with the terms and conditions of this Agreement. Review and approval of invoice by City staff will occur within thirty (30) calendar days of receipt of invoice via email.
b. The Consultant shall submit invoices under this Agreement to:

Geoffrey Buchheim
City of Desert Hot Springs
11999 Palm Drive
Desert Hot Springs, CA 92240
Telephone: (760) 329-6411
Facsimile: (760) 288-3129
Email: [email protected]
Section 6. EXTRA WORK
At any time during the term of this Agreement, the City may request that Consultant perform Extra Work. As used herein, "Extra Work" means any work which is determined by the City to be necessary for the proper completion of the Services, but which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Consultant shall not perform Extra Work without written authorization from the City.

Section 7. TERMINATION
This Agreement may be terminated by the City immediately for cause. Either party may terminate this Agreement without cause upon twenty-four hours (24) hours written notice of termination to the other party. Upon termination, Consultant shall be entitled to compensation for services performed up to the effective date of termination,

provided that Consultant shall have satisfied all its obligations under this Agreement through and including the effective date of termination, and is not otherwise in breach of this Agreement.

Section 8. OWNERSHIP OF DOCUMENTS
All plans, studies, documents and other writings, including drafts, prepared by and for Consultant, its officers, employees and agents and subcontractors in the course of implementing this Agreement, except working notes and internal documents, shall become the property of the City upon payment to Consultant for such work, and the City shall have the sole right to use such materials in its discretion without further compensation to Consultant or to any other party. Consultant shall, at its expense, provide such reports, plans, studies, documents and other writings in pdf format to the City upon written request, or such other electronic format as reasonably requested by the City.

Section 9. CONFIDENTIALITY
a. All ideas, memoranda, specifications, plans, procedures, drawings, photographs, descriptions, computer program data, input record data, written information, and other documents and data either created by or provided to Consultant in connection with the performance of this Agreement shall be held confidential by Consultant. Such materials shall not, without prior written consent of the City, be used by Consultant for any purposes other than the performance of the services under this Agreement, nor shall such materials be disclosed to any person or entity not connected with the performance of the services under this Agreement. Nothing furnished to Consultant which is otherwise known to Consultant or is generally known, or has become known, to the related industry shall be deemed confidential. b. Consultant shall not use the City’s insignia or photographs relating to Consultant’s Services, or any publicity pertaining to the Consultant’s Services under this Agreement in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of the City.

Section 10. CONSULTANT’S BOOKS AND RECORDS
a. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services, or expenditures and disbursements charged to the City for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to Consultant pursuant to this Agreement. b. Consultant shall maintain all documents and records which demonstrate performance under this Agreement for a minimum of three (3) years, or for any longer period required by law, from the date of termination or completion of this Agreement. c. Any records or documents required to be maintained pursuant to this Agreement shall be made available for inspection or audit, at any time during regular business hours, upon written request by the City Manager, City Attorney, City Auditor or

a designated representative of these officers. Copies of such documents shall be provided to the City for inspection at City Hall when it is practical to do so. Otherwise, unless an alternative is mutually agreed upon, the records shall be available at Consultant’s address indicated for receipt of notices in this Agreement. d. Where the City has reason to believe that such records or documents may be lost or discarded due to dissolution, disbandment or termination of Consultant’s business, the City may, by written request of any of the above-named officers, require that custody of the records be given to the City and that the records and documents be maintained at City Hall. Access to such records and documents shall be granted to any party authorized by Consultant, Consultant’s representatives, or Consultant’s successor- in-interest.

Section 11. INDEPENDENT CONTRACTOR’S STATUS: NOT AGENT

OF THE CITY
Consultant shall at all times during the term of this Agreement remain, as to the City, a wholly independent contractor and shall perform the services described in this Agreement as an independent contractor and further, hereby waives any claims for any compensation or benefits afforded to City employees and not to independent contractors. Neither the City nor any of its agents shall have control over the conduct of Consultant or any of Consultant’s employees, except as herein set forth. Nothing contained in this Agreement shall be deemed, construed or represented by the City or Consultant or by any third person to create the relationship of principal and agent and Consultant shall not, at any time, or in any manner, represent that it or any of its agents or employees are in any manner agents or employees of the City. Consultant shall have no authority, express or implied, to act on behalf of the City in any capacity whatsoever as an agent, nor shall Consultant have any authority, express or implied, to bind the City to any obligation whatsoever.

Section 12. REPRESENTATIONS AND ACKNOWLEDGMENTS
REGARDING INDEPENDENT CONTRACTOR’S STATUS

OF CONSULTANT
a. Consultant represents and acknowledges the following:
(1) The City is not required to provide any training or legal counsel to Consultant or its employees in order for Consultant to perform the services described in this Agreement.
(2) Performance of the services described in this Agreement does not have to be integrated into the daily business operations of the City. (3) The services described in this Agreement can be performed without the use of City equipment, materials, tools or facilities.
(4) Nothing in this Agreement shall be interpreted to imply that the City must maintain any contractual relationship with Consultant on a continuing basis after termination of this Agreement.

(5) The City will not be requested or demanded to assume any liability for the direct payment of any salary, wage or other such compensation to any person employed by Consultant to perform the services described in this Agreement. (6) Consultant shall not at any time or in any manner represent that it or any of its officers, employees, or agents are employees of the City. b. The City represents and acknowledges the following:
(1) Consultant is not required to comply with daily instructions from City staff with respect to when, where or how Consultant must perform the services set forth in this Agreement.
(2) Consultant is solely responsible for determining who, under the supervision or direction of Consultant, will perform the services set forth in this Agreement.
(3) The City will not hire, supervise or pay any assistants working for Consultant pursuant to this Agreement.
(4) Nothing in this Agreement shall be interpreted to imply that the Consultant must maintain any contractual relationship with the City on a continuing basis after termination of this Agreement.
(5) It is the sole responsibility of Consultant to set the hours in which Consultant performs or plans to perform the services set forth in this Agreement. (6) Consultant is not required to devote full time to the business operations of the City in order to perform the services set forth in this Agreement. (7) Consultant is not required to perform the services set forth in the Agreement in any particular order or sequence.
(8) Nothing in this Agreement shall be interpreted to preclude Consultant from working for other persons or firms, provided that such work does not create a conflict of interest.
(9) Consultant is not required to perform the Services at City-owned property. (10) Consultant will perform services that are outside the usual course of the City’s business.

Section 13. CIVIL CODE SECTION 1542 WAIVER
Consultant expressly waives any and all rights and benefits conferred upon it by the provisions of section 1542 of the California Civil Code which reads as follows:

“A general release does not extend to claims that the creditor or releasing party does not know or suspect to exist in his or her favor at the time of executing the release and that, if known by him or her, would have materially affected his or her settlement with the debtor or released party.”
This waiver shall be effective as a bar to any and all actions, fees, damages, losses, claims, liabilities and demands of whatsoever character, nature and kind, that are known or unknown, or suspected or unsuspected, including, without limitation, claims of entitlements under the California Public Employees’ Retirement System (“CalPERS”) that are only afforded to employees and not independent contractors.

Consultant further represents and warrants that it understands this waiver and that if it does not understand this waiver, it shall seek the advice of a qualified attorney before executing this Agreement.
________
Initials
Section 14. CONFLICTS OF INTEREST
a. Consultant (including principals, associates and professional employees) covenants and represents that it does not have any investment or interest in real property and shall not acquire any interest, direct or indirect, in the area covered by this Agreement or any other source or income, interest in real property or investment which would be affected in any manner or degree by the performance of Consultant’s services hereunder. Consultant further covenants and represents that in the performance of its duties hereunder no person having any such interest shall perform any services under this Agreement.
b. Consultant is not a designated employee within the meaning of the Political Reform Act because Consultant:
(1) Does not make or participate in:
(i) the making or any governmental decisions regarding approval of a rate, rule, or regulation, the adoption or enforcement of laws;
(ii) the issuance, denial, suspension or revocation of permits, licenses, applications, certificates, approvals, orders, or similar authorization or entitlement;
(iii) authorizing the City to enter into, modify, or renew a contract; (iv) granting the City approval to a contract that requires City approval and to which the City is a party, or to the
specifications for such a contract;
(v) granting the City approval to a plan, design, report, study, or similar item; or

(vi) adopting, or granting City approval of, policies, standards, or guidelines for the City or for any subdivision thereof. (2) Does not serve in a staff capacity with the City and in that capacity participate in making a governmental decision or otherwise perform the same or substantially all the same duties for the City that would otherwise be performed by an individual holding a position specified in the City’s Conflict of Interest Code under Government Code Section 87302.
c. In the event the City officially determines that Consultant must disclose its financial interests by completing and filing a Fair Political Practices Commission Form 700, Statement of Economic Interests, Consultant shall file the subject Form 700 with the City Clerk’s Office pursuant to the written instructions provided by the Office of the City Clerk.

Section 15. PROFESSIONAL ABILITY OF CONSULTANT;
WARRANTY; FAMILIARITY WITH WORK; PERMITS AND

LICENSES
a. Consultant warrants that all services will be performed in a competent, professional and satisfactory manner in accordance with the standards prevalent in the industry for such services.
b. By executing this Agreement, Consultant warrants that:
(1) it has thoroughly investigated and considered the work to be performed;
(2) it has investigated the issues, regarding the scope of services to be provided;
(3) it has carefully considered how the work should be performed; and (4) it fully understands the facilities, difficulties and restrictions attending performance of the work under this Agreement.
c. Should Consultant discover any latent or unknown conditions materially differing from those inherent in the work or as represented by the City, it shall immediately inform the City of such fact and shall not proceed except at Consultant's risk until written instructions are received from the City Manager or appropriate City representative.
d. Consultant represents that it and all of its subcontractors, if any, have obtained and will maintain at all times during the term of this Agreement all professional and/or business licenses, certifications and/or permits necessary for performing the services described in this Agreement, including a City business license.

Section 16. COMPLIANCE WITH LAWS
Consultant shall comply with all local, state and federal laws and regulations applicable to the services required hereunder.

Section 17. INDEMNIFICATION
a. Consultant shall defend, indemnify and hold harmless the City, its officers, officials, agents, employees and volunteers from and against any and all claims, demands, actions, losses, damage, injuries, and liability, direct or indirect (including any and all costs, expenses and attorneys’ fees in connection therewith), arising out of the performance of this Agreement, except for any such claim arising out of the sole negligence, recklessness, or willful misconduct of the City, its officers, agents, employees or volunteers.
b. The City does not, and shall not, waive any rights that it may have against Consultant under this Section because of the acceptance by the City, or the deposit with the City, of any insurance policy or certificate required pursuant to this Agreement. The hold harmless, indemnification and duty to defend provisions of this Section shall apply regardless of whether or not said insurance policies are determined to be applicable to the claim, demand, action, damage, liability, loss, cost or expense described herein. c. Notwithstanding the provisions of subsections a. and b. of this section, Consultant shall not be responsible for damages or be in default or deemed to be in default by reason of delay caused by strikes, lockouts, accidents, or acts of God, or the failure of the City to furnish timely information or to approve or disapprove Consultant’s work promptly, or by reason of delay or faulty performance by the City, construction contractors, or governmental agencies, or by reason of any other delays beyond Consultant’s control, or for which Consultant is without fault. d. In the event that Consultant or any employee, agent, or subcontractor of Consultant providing services under this Agreement is determined by a court of competent jurisdiction or CalPERS to be eligible for enrollment in CalPERS as an employee of the City, Consultant shall indemnify, defend, and hold harmless City for the payment of any employee and/or employer contributions for CalPERS benefits on behalf of Consultant or its employees, agents, or subcontractors, as well as for the payment of any penalties and interest on such contributions, which would otherwise be the responsibility of the City.

Section 18. RESERVED
Section 19. NOTICES
a. Any notice to be provided pursuant to this Agreement shall be in writing, and all such notices shall be delivered by personal service or by deposit in the United States mail, certified or registered, return receipt requested, with postage prepaid, and addressed to the parties as follows:

To the City: Doria Wilms

City of Desert Hot Springs
11999 Palm Drive
Desert Hot Springs, CA 92240
Telephone: (760) 329-6411
Facsimile: (760) 288-3129
Email: [email protected]
To Consultant: Kenneth Pun
The Pun Group
200 E Sandpointe Ave., Suite 600
Santa Ana, CA 92707
(949) 777-8801
[email protected]
b. Notices, payments and other documents shall be deemed delivered upon receipt by personal service or as of the second (2nd) day after deposit in the United States mail.

Section 20. DEFAULT
a. Failure or delay by any party to this Agreement to perform any material term or provision of this Agreement shall constitute a default under this Agreement; provided however, that if the party who is otherwise claimed to be in default by the other party commences to cure, correct or remedy the alleged default within fifteen (15) calendar days after receipt of written notice specifying such default and shall diligently complete such cure, correction or remedy, such party shall not be deemed to be in default hereunder.
b. The party which may claim that a default has occurred shall give written notice of default to the party in default, specifying the alleged default. Delay in giving such notice shall not constitute a waiver of any default nor shall it change the time of default; provided, however, the injured party shall have no right to exercise any remedy for a default hereunder without delivering the written default notice, as specified herein. c. Any failure or delay by a party in asserting any of its rights or remedies as to any default shall not operate as a waiver of any default or of any rights or remedies associated with a default.
d. In the event that a default of any party to this Agreement may remain uncured for more than fifteen (15) calendar days following written notice, as provided above, a "material breach" shall be deemed to have occurred. In the event of a material breach, the injured party shall be entitled to seek any appropriate remedy or damages as otherwise set forth herein and by initiating legal proceedings.

Section 21. REMEDIES
If Consultant materially breaches any of the terms of this Agreement, the City’s remedies shall include, but shall not be limited to, the following:

a. Immediately terminate the Agreement;
b. Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant pursuant to this Agreement; c. Retain a different consultant to complete the Services that are not finished by Consultant.

Section 22. ENTIRE AGREEMENT
a. This Agreement supersedes any and all other agreements, either oral or written, between the City and Consultant with respect to the subject matter of this Agreement.
b. This Agreement contains all of the covenants and agreements between the parties with respect to the subject matter of this Agreement, and each party to this Agreement acknowledges that no representations, inducements, promises, or agreements have been made by or on behalf of any party except those covenants and agreements embodied in this Agreement.
c. No agreement, statement, or promise not contained in this Agreement shall be valid or binding.

Section 23. MODIFICATIONS AND AMENDMENTS
This Agreement may be modified or amended only by a written instrument signed by both parties.

Section 24. ASSIGNMENT AND SUBCONTRACTING
a. The experience, knowledge, capability and reputation of Consultant, its principals and employees were a substantial inducement for the City to enter into this Agreement. Assignments of any or all rights, duties or obligations of the Consultant under this Agreement will be permitted only with the written consent of the City. b. Consultant shall not subcontract any portion of the work to be performed under this Agreement without the written consent of the City. If the City consents to such subcontract, Consultant shall be fully responsible to the City for all acts or omissions of the subcontractor. Nothing in this Agreement shall create any contractual relationship between the City and subcontractor nor shall it create any obligation on the part of the City to pay or to see to the payment of any monies due to any such subcontractor other than as required by law.

Section 25. WAIVER
a. No waiver shall be binding, unless executed in writing by the party making the waiver.

b. No waiver of any provision of this Agreement shall be deemed, or shall constitute, a waiver of any other provision, whether or not similar, nor shall any such waiver constitute a continuing or subsequent waiver of the same provision. c. Failure of either party to enforce any provision of this Agreement shall not constitute a waiver of the right to compel enforcement of the remaining provisions of this Agreement.

Section 26. SEVERABILITY
If any one or more of the sentences, clauses, paragraphs or sections contained herein is declared invalid, void or unenforceable by a court of competent jurisdiction, the same shall be deemed severable from the remainder of this Agreement and shall not affect, impair or invalidate any of the remaining sentences, clauses, paragraphs or sections contained herein.

Section 27. VENUE
All proceedings involving disputes over the terms, provisions, covenants or conditions contained in this Agreement and all proceedings involving any enforcement action related to this Agreement shall be initiated and conducted in the applicable court or forum in Riverside County, California.

Section 28. LITIGATION EXPENSES AND ATTORNEYS’ FEES
In the event any action, suit or proceeding is brought for the enforcement of, or the declaration of any right or obligation pursuant to this Agreement or as a result of any alleged breach of any provision of this Agreement, the prevailing party in such suit or proceeding shall be entitled to recover its costs and expenses, including reasonable attorney's fees, from the losing party, and any judgment or decree rendered in such a proceeding shall include an award thereof.

Section 29. EXECUTION IN COUNTERPARTS
This Agreement may be executed in several counterparts, each of which shall constitute one and the same instrument and shall become binding upon the parties when at least a copy hereof shall have been signed by both parties hereto. Electronic and facsimile signatures shall be deemed the same as original signatures. In approving this Agreement, it shall not be necessary to produce or account for more than one such counterpart.

Section 30. PROHIBITED INTERESTS
Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement.

For breach or violation of this warranty, the City shall have the right to rescind this

Agreement without liability. For the term of this Agreement, no member, officer, or employee of the City, during the term of his or her service with the City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

Section 31. EQUAL OPPORTUNITY EMPLOYMENT
Consultant represents that it is an equal opportunity employer and shall not discriminate against any subcontractor, employee, or applicant (“person”) for employment because of race; denial of family and medical care leave; religious creed (including religious dress and grooming practices); color; national origin (including language use restrictions); ancestry; physical disability or mental disability (including HIV and Aids); medical condition (cancer and genetic characteristics); genetic information; military or veteran status; marital status; gender, gender identity, and gender expression; sex (which includes pregnancy, childbirth, breastfeeding and medical conditions related to pregnancy, childbirth or breastfeeding); age or sexual orientation. Unless otherwise permitted under the law, Consultant shall not refuse to hire or employ any such person or refuse to select any such person for a training program leading to employment, or bar or discharge any such person from employment or from a training program leading to employment, or otherwise discriminate against any such person in compensation or in terms, conditions, or privileges of employment.

Section 32. TIME OF THE ESSENCE
Time is of the essence in the performance of this Agreement.

Section 33. PRINCIPAL REPRESENTATIVES
a. Frances Kuo shall be Consultant's Principal Representative and the person responsible for undertaking, managing and supervising the performance of all of the Services for this Agreement. Consultant's Principal Representative's experience, knowledge, capability and reputation were a substantial inducement for the City to enter into this Agreement, and as such, for the purposes of performing the Services, the duties of Consultant's Principal Representative shall not be reassigned, without the express written consent of both parties.
b. Geoffrey Buchheim shall be the Principal Representative of the City for purposes of communicating with Consultant on any matter associated with the performance of the services set forth in this Agreement.

Section 34. NON-LIABILITY OF CITY’S OFFICERS AND EMPLOYEES No officer or employee of the City shall be personally liable to Consultant, or any successor in interest, in the event of any default or breach by the City or for any amount which may become due to Consultant or to its successor, or for any breach of any obligation of the terms of this Agreement.

Section 35. INTERPRETATION

This Agreement shall not be interpreted against either party on the grounds that one of the parties was solely responsible for preparing it or caused it to be prepared as both parties were involved in drafting it.

Section 36. PROTECTION AND CORRECTION OF WORK
a. Consultant shall adopt reasonable methods during the life of the Agreement to furnish continuous protection to the work performed by Consultant, and the equipment, materials, papers and other components thereof to prevent losses or damages.
b. The performance of services by Consultant shall not relieve Consultant from any obligation to correct any incomplete, inaccurate or defective work at no further cost to the City, when such inaccuracies are due to the fault of Consultant.

Section 37. CAPTIONS AND HEADINGS
The captions and headings contained in this Agreement are provided for identification purposes only and shall not be interpreted to limit or define the content of the provisions described under the respective caption or heading.

Section 38. GOVERNING LAW
The validity of this Agreement and any of its terms or provisions, as well as the rights and duties of the parties under this Agreement, shall be construed pursuant to and in accordance with California law.

Section 39. CUMULATIVE REMEDIES
Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the parties are cumulative and the exercise by either party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other party.

Section 40. NO THIRD PARTY BENEFICIARIES
The parties do not intend the benefits of this Agreement to inure to any third party, nor shall any provision of this Agreement be so construed.

Section 41. OTHER GOVERNMENTAL REGULATIONS
To the extent that this Agreement may be funded by fiscal assistance from another governmental entity, Consultant and any subcontractors shall comply with all applicable rules and regulations to which City is bound by the terms of such fiscal assistance program.

Section 42. REPRESENTATIONS OF PARTIES AND PERSONS

EXECUTING AGREEMENT

a. Each of the parties to this Agreement hereby represents that all necessary and appropriate actions of their governing bodies have been taken to make this Agreement a binding obligation of each of the parties hereto. b. The persons executing this Agreement warrant that they are duly authorized to execute this Agreement on behalf of and bind the parties each purports to represent.

Section 43. SUCCESSORS AND ASSIGNS
The provisions of this Agreement shall inure to the benefit of and shall apply to and bind the successors and assigns of the parties hereto.

Section 44. SURVIVAL
All obligations arising prior to any termination of this Agreement and all provisions of this Agreement allocating liability between the City and Consultant shall survive any such termination.

Section 45. USE OF RECYCLED PRODUCTS
Consultant shall prepare and submit all reports, written studies and other printed material on recycled paper to the extent it is available at equal or less cost than virgin paper.

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed as of the date first written above.

CITY OF DESERT HOT SPRINGS CONSULTANT
____________________________ ___________________________ Doria Wilms, Interim City Manager Kenneth Pun, Managing Partner The Pun Group
ATTEST:
__________________________________
Jerryl Soriano, City Clerk
APPROVED AS TO FORM:
___________________________________
Jennifer Mizrahi, City Attorney

BeautifulsunsetinDesertHotSprings,CA Imagecredit:www.pinterest.com ManagingPartner
200E.SandpointeAve.,Suite600,SantaAna,CA92707
(949)777-8801|[email protected]
KennethH.Pun,CPA,CGMA

The Pun Group LLP is recognized for its professionalism, integrity and for providing clients with practical solutions unique to their circumstances and issues. You will receive a superior level of service and a quality audit.

Thank You!
Thank you for allowing us to submit our qualifications to provide you with Auditing Services.

The Pun Group LLP
Certified Public Accountants and Business Advisors

WHY CHOOSE
THE PUN GROUP LLP?
 Big firm expertise, small firm values
 Personal attention meets technical expertise
 A unique firm culture
 Innovation embraced
 Achievable plans to move your organization forward
The Pun Group’s most
valuable asset is our
people, they and their
deep experience drive our
every interaction with
clients.
“
”
Kenneth H. Pun, CPA, CGMA
Founder & Managing Partner

City of Desert Hot Springs
Table of Contents
Letter of Transmittal ....................................................................................... 1 License to Practice in California .................................................................... 3 Firm Qualifications and Experience ............................................................... 4 Partner, Supervisory, and Staff Qualifications and Experience ..................... 8 Similar Engagements with Other Government Entities ............................... 25 Specific Audit Approach ............................................................................... 26 Identification of Anticipated Potential Audit Problems ................................. 32 Let’s Get to Work! ........................................................................................ 33 Appendix A – Available Training ..................................................................... i Appendix B – Certificate of Insurance ........................................................... ii

The Pun Group Wins
2023 “Best of Accounting” Award
The Pun Group LLP is proud to have won 2023’s Best of
Accounting® award from ClearlyRated for providing superior service to its clients.

Winners of such awards have proven to be industry leaders in service quality based entirely on ratings provided by their clients. On average, clients of 2023 Best of Accounting winners are 70% more likely to be satisfied than those who work with non-winning firms.
“I am pleased to introduce the 2023 Best of Accounting
winners alongside their validated service ratings on
ClearlyRated.com,” said ClearlyRated’s CEO, Eric Gregg. “These firms have demonstrated a remarkable commitment to delivering amazing experiences, despite another year of upheaval and macroeconomic uncertainty. Hats off to these service leaders - it’s truly an honor to recognize and celebrate their achievements.”
The Pun Group LLP received satisfaction scores of 9 or 10 out of 10 from 94.1% of their clients, significantly higher than the industry’s average of 50%.

Our firm excelled in five key areas: Responsiveness, Quality, Value, Needs Understanding, and Proactive Approach.

About ClearlyRated
Rooted in satisfaction research for professional service firms, ClearlyRated utilizes a Net Promoter® Score survey program to help professional service firms measure their service experience, build an online reputation, and
differentiate on service quality.
“Excellent customer service and staff and
partners are expert in their fields.”
Lani H.

State and Local Government Client
“We started using Pun Group when the
pandemic first started two years ago so
had a little apprehension about doing
everything remotely with a new firm. But
the audit went very well and was
completed on time without problem.”
Kevin W.

State and Local Government Client
“The Firm has consistently exceeded our
expectations as client.”
Clint O.

State and Local Government Client
“An excellent partner and amazing service.”
Jim T.

Private Sector Client

200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
City of Desert Hot Springs
Letter of Transmittal
April 4, 2023
City of Desert Hot Springs
Geoffrey Buchheim, Administrative Services Director
11999 Palm Drive
Desert Hot Springs, CA 92240
Re: RFP for Auditing Services
Dear Geoffrey Buchheim:

On behalf of The Pun Group LLP, we are pleased to present our proposal to continue to provide Auditing Services to the City of Desert Hot Springs (the “City”) for three fiscal years ending June 30, 2023, June 30, 2024, and June 30, 2025, with the option to extend the contract for each of the two (2) subsequent fiscal years. We sincerely appreciate the opportunity to have served as your auditor in the past, and we look forward to continuing to serve you well in the future.

Our Firm has developed an understanding of the City’s operations which has aided us in delivering quality audit services. With the knowledge we gathered since we started providing services to the City, we have been able to expand our audit efforts and offer observations that have assisted the City’s staff. We have also demonstrated our ability to respond to the City’s requests and our ability to deliver quality services. It’s our further understanding that the City has been satisfied with our efforts.

This letter is an acknowledgment of the Firm’s understanding of the work to be performed. We are offering our commitment to deliver all of the required work, complete the audit, and issue the necessary auditor’s reports within the periods outlined by the City. No subcontractors will be utilized for this engagement.

The Pun Group is the right choice for the City of Desert Hot Springs because:

We Understand the Demographics and Your Needs. The Pun Group is reputable for its governmental practice. We are the principal auditors for cities in California such as Bell, Fresno, Gilroy, Hercules, Lakewood, Madera, Montebello, Monterey, Napa, National City, Palm Springs, Salinas, San Mateo, Santa Clarita, Stockton, Tracy, and several others. Accordingly, the proposed engagement team has a deep understanding of the current issues that municipalities are facing, such as varying demographics, economic environments, and the constantly changing landscape of laws and regulations.

Recognized Leader in the Governmental Industry. We are a small national Firm with licenses in the States of California, Arizona, and Nevada and a proven leader in professional services to the government sector. All key engagement team professionals are licensed to practice as Certified Public Accountants and meet the Continuing Professional Education requirements under US GAO’s Government Auditing Standards to perform the proposed audits. The partners and all employees proposed to perform the requested services do not have a record of substandard audit work nor have any outstanding claim of substandard practice or unsatisfactory performance pending with the State Board of Accountancy or other professional organizations. In addition, we are members of the national AICPA Audit Quality Center.

We strongly believe that part of our success is credited to our professionals’ participation in various industry-leading organizations. Such affiliations are critical to addressing emerging accounting and auditing issues within the industry environment.

City of Desert Hot Springs
2 | PUNGROUP.CPA
You’ll Work with a Team that Embraces Innovation and Continuous Improvement. Our Firm is committed to continuous improvement as it relates to service delivery. We embrace innovation and identify areas of technological enhancements in our audit and project management approaches. For example:

Secure Data File Transfer System. In order to improve audit efficiency, workflow management software plays an essential role between your organization and our engagement team. We employ a secure data file transfer system called Suralink. Suralink’s dynamic request list is integrated with our secure file hosting system for seamless documentrequest coordination, including the upload of large-size files. It means all our requests are in one place, updated in real-time, and accessible by everyone working on the engagement. Not only makes the operation more cost-efficient, but it also enables you and your team to spend your time getting the job done, not reconciling a messy list of outstanding items. In addition, Suralink’s dashboard allows you to visualize the process of document-request fulfillment.

AI Auditor. The Pun Group leverages the technology and research tools required to provide excellent services to its clients. With the usage of Artificial Intelligence (AI) technology, the Firm is capable of issuing all reports requested faster than other audit firms without exposing the City to unnecessary risks.

Remote Auditing Capability. Remote working arrangements have suddenly become the “new normal” in these trying times. Our Firm has deployed top-notch technology and fully transitioned to “remote auditing,” offering our clients the quality services they deserve while being fully “remote” or operating in a “hybrid” schedule. “On-site” audits are still the Firm’s preferred method, and we’ll continue to offer and promote those as well.

Knowledge is Shared with You. As part of our pledge to keep you updated on new technical accounting and financial issues, we implemented our 2023 Virtual Government Accounting Conference, which qualifies for up to 15 hours of CPE – nearly double what other firms offer. These online sessions are free of charge and part of the service package provided to you. More details and dates can be found on the “Client Training Webinars” topic under this proposal.

The Pun Group is proud of its inclusive values and is an avid promoter of equality and diversity. In addition, the Firm is an equal-opportunity employer and complies with all federal and state hiring requirements. We’re proud of supporting affirmative-action philosophies and work hard to provide opportunities for self-enhancement to members of disadvantaged groups.

This proposal is a firm and irrevocable offer valid for ninety (90) days following the closing date for the receipt of all proposals.

The Pun Group LLP certifies that it is independent of the City of Desert Hot Springs and its component units. The Firm meets independence requirements defined by the United States Government Accountability Office’s (US GAO’s) Government Auditing Standards and the American Institute of Certified Public Accountants (AICPA). Based on that, we have not identified an instance that constitutes a conflict of interest relative to performing the services requested by the City.

Finally, we would like to emphasize one additional point: We want to keep your trust and your business! We are confident that the energetic and experienced team we have assembled is the right one for the City.

Our commitment to serving the City of Desert Hot Springs cannot be adequately conveyed in a letter, and I look forward to continuing the discussion with you. I’m assigned as your primary contact for contract negotiations and stand steadfast to serve as your technical/concurring partner. I’m also authorized to legally bind the Firm. Should you have any questions or wish to discuss this proposal, please do not hesitate to contact me at (949) 777-8801 or by email at [email protected].

Sincerely,
Kenneth H. Pun, CPA, CGMA | Managing Partner | The Pun Group LLP 200 East Sandpointe Avenue, Suite 600, Santa Ana, California 92707

City of Desert Hot Springs
3 | PUNGROUP.CPA
License to Practice in California
License to Practice in California
The Firm and all key professional staff are licensed by the State of California to practice as Certified Public Accountants and meet the Continuing Professional Education requirements under US GAO’s Government Auditing Standards to perform the proposed audits.

Firm Registration:

California State Board of Accountancy Number – PAR 7601 Federal Identification Number – 46-4016990
Insurance
If selected, the Firm will maintain the minimum insurance requirements during the entire execution of the agreement with the City of Desert Hot Springs. Within ten days from the implementation of the contract, we will furnish the City of Desert Hot Springs with satisfactory evidence of the insurance requirements and proof that each carrier is required to give at least 30 days prior written notice of the cancellation of any policy during the entire period of the agreement.

The City of Desert Hot Springs will be named as an additional named insured under the Firm’s policies.

A copy of our current certificate of insurance is presented in the Appendices section of this proposal.

City of Desert Hot Springs
4 | PUNGROUP.CPA
Firm Qualifications and Experience
The Pun Group LLP, Certified Public Accountants, and Business Advisors, founded in 2012, is a limited liability partnership. We are a full-service accounting firm comprised of fifty professionals providing auditing, accounting, and advisory services to our clients.

The Firm has become one of the “Top Accounting Firms” in Orange County according to the Orange County Business Journal and is also on the list of CalCPA Top 150 firms.

The combination of our hands-on experience and practical knowledge exercised by our audit professionals makes the Firm unique in our field. Our technical expertise and thorough understanding of current regulations and issues—along with the Firm’s commitment to hard work, integrity, and teamwork in every engagement—enable us to help our clients succeed.

Our Partners’ Group—which includes Kenneth Pun, Coley
Delaney, Andrew Roth, Frances Kuo, Vanessa Burke, John
Georger Jr., Gary Caporicci, and Jim Fritzsche — provides auditing, accounting, and advisory services to numerous governmental entities throughout the United States. With more than two hundred years of combined experience in the industry, we have become a trusted business partner and are wellrespected as leaders in the industry in one of the fastest-growing firms. With nearly 100 government and not-for-profit audit clients, our Partners have a real passion for the industry and believe we are unmatched in our municipal experience. The firm also meets professional standards generally accepted in the United States of America and the standards applicable to financial audits contained in ‘Government Auditing Standards’ issued by the Comptroller General of the United States.

The Firm’s headquarters are located in Orange County, California, with five branches in San Diego, Walnut Creek, Sacramento (California), Las Vegas (Nevada), and Phoenix (Arizona).

The Orange County Office, located at 200 E. Sandpointe Ave., Suite 600, Santa Ana, CA 92707, will perform the requested services for the City. However, we may assign additional staff from our other offices to the engagement at no extra cost to the City. No subcontractors will be used in this engagement.

Global Capabilities
The Pun Group LLP is an independent member of Allinial Global, an association of over 100 independent accounting and consulting firms. Based in North America, Allinial Global offers international support by connecting its member firms to providers and global networks of accounting firms worldwide.

OUR

AFFILIATIONS

OUR FIRM

AT A GLANCE
50 full-time auditing,
accounting, tax and
advisory professionals
One of the fastest growing
firms serving California,
Nevada and Arizona
6 offices across
3 states
Client retention rate:
90 – 95%

City of Desert Hot Springs
5 | PUNGROUP.CPA
Full-Time Government Auditors
As full-time government auditors, we understand that governmental entities do not operate independently but in an increasingly complex web of local, state, and federal relationships. We know how these relationships work, what they mean at the local level, and how every public organization’s focus on resource management is critical to success.

Also, while many accounting Firms can provide services, not all can build excellent working relationships with their clients. The Pun Group LLP prides itself on developing lasting, personal relationships with our clients. Our hands-on partner involvement and low personnel turnover are crucial tools to our success and are highly beneficial to the City.

Local Office’s Information Technology (IT) Audit Capabilities The Pun Group LLP continues our efforts to invest in our IT system to enhance our security further and promote audit efficiency.

Top security for your data is the key to our success. When we have your data virtualized, our Firm takes all the preventive steps to avoid putting your information at risk. Our In-House IT administrator maintains our server to ensure our IT environment is continuously updated with the latest security fixes. Through VPN and Microsoft Remote Desktop, our In-House network administrator can lock down files and system access from a single point, limiting the ability of remote sites to take data from our server.

Access to systems from anywhere and anytime. With more mobility being the norm rather than the exception, our engagement team needs robust access to the engagement files when they are working in your office. Accounting and Auditing Software applications are installed in our “Private” server and can be securely accessed through VPN and Microsoft Remote Desktop. The Firm uses CCH ProSystem fx® Engagement for audit documentation, which allows real-time synchronization of the work papers and instant collaboration quality control review.

Secure Data File Transfer System. In order to improve audit efficiency, workflow management software plays an essential role between your organization and our engagement team. We employ a secure data file transfer system called Suralink.

Suralink’s dynamic request list is integrated with our secure file-hosting system for seamless document-request coordination. It means all our requests are in one place, updated in real-time, and accessible by everyone working on the engagement. As a client, you no longer have to manually maintain a spreadsheet amongst several people, only to repeat the process in a day or two. Not only makes the operation more cost-efficient, but it also enables you and your team to spend your time getting the job done, not reconciling a messy list of outstanding items.

The Suralink dashboard, as shown below, allows you to visualize the process of document-request fulfillment.

BIG FIRM EXPERTISE.

SMALL FIRM VALUES.

Our professional backgrounds at major national
firms showed us how to solve complicated
business and accounting challenges, but the
sense of personal connection was missing.

We launched The Pun Group because we believe
every client deserves to work with experienced
business advisors and CPAs who have the time –
and take the time – to create an authentic
connection. Every client is our top priority!
A UNIQUE CULTURE.
“Personalization” is not just a buzzword – it’s part
of our firm’s culture. We take a personal approach
to everything we do. We collaborate with our
clients, so they’re always part of the process. We
listen to our staff to make sure they have the right
support and resources to do a great job. Getting to
know others and discovering how we can serve
them better is not just a sign of good business
practices; it’s a sign of good people.

INNOVATION EMBRACED.

New ideas keep you ahead of the game. From
leveraging the value of emerging technologies to
further refining trusted processes, we adopt proven
solutions to meet your needs.

WHERE YOU GO, WE GO.

WHERE YOU GROW, WE GROW.

Our success is defined by how you achieve yours.

Partner with accomplished accounting and
financial professionals who are laser-focused on
taking your business to the next level.

City of Desert Hot Springs
6 | PUNGROUP.CPA
Our Services
Our partners and seasoned professionals are always available, guiding clients through their periods of rapid growth as well as difficult times. We are able to do that by offering a portfolio of accounting services that are as diverse as the jurisdictions and entities themselves. The Pun Group LLP has successfully provided professional auditing, accounting, financial reporting, and management advisory/consulting services to a broad spectrum of governmental entities.

ASSURANCE ADVISORY OTHER SERVICES
 Financial statements audits
 Compliance audits
 Performance audits
 Internal audits
 Service organization
controls audits
 Operational reviews/risk
advisory services
 Forensic investigation
 Financial condition
analysis
 Organizational structure
review
 Cash flow analysis
 Debt restructuring
consultation
 Litigation restructuring
consultation
 Assistance with the
preparation and review of the
Annual Comprehensive
Financial Report
 Government property lease
excise tax compliance review
 Sub-recipient monitoring
 Implementation of new GASB
pronouncements
 Audit readiness services
 Contract Finance
Director/Accountant services
Cannabis Compliance Services
Many cities have authorized commercial cannabis to operate within their local jurisdiction.

Compliance issues are common in California’s newly regulated cannabis industry, which is no surprise given the complexity of the state’s regulatory landscape.

The Pun Group LLP has developed a platform to guide government agencies and commercial enterprises through the new and challenging steps in this emerging market. We have partnered with Simplifya, which has developed a cloudbased government agency/licensee compliance solution. Simplifya, headquartered in Denver, Colorado, and at the forefront since legalization in Colorado, has been an industry leader in commercial cannabis compliance since 2016.

This new software allows government agencies to monitor their licensees at every stage of the approval process, from initial licensing to renewal and continuing disclosure requirements. Your communities demand that these new cannabis businesses operate based on the ordinances that you have passed. We can help ensure businesses are working in compliance, and when they are not, your team receives an immediate notification.

The Pun Group LLP has proven itself as a leader in the assurance and advisory field in the government arena. With the addition of Simplifya to our service offering, we have strengthened our position as a leading firm to help with your compliance needs and in unconventional areas, as they emerge.

Joint Venture or Consortium
This project will not be accomplished by a Joint Venture or consortium. No subcontractors will be hired and/or utilized to provide the requested services to the City.

Peer Review
Being a member of the American Institute of Certified Public Accountants (AICPA), The Pun Group LLP is required to obtain an independent peer review of our audit and accounting practice every three (3) years. The peer reviewer assessed the Firm’s quality-control policies, reviewed administrative records, interviewed professional personnel, and inspected the Firm’s working papers and reports from a representative sample of accounting and auditing engagements, including governmental audits. The reviewer concluded that the Firm fully complied with the AICPA’s stringent standards for quality control and issued a peer review rating of “Pass.” A copy of our most recent peer review is presented on the following page:

City of Desert Hot Springs
7 | PUNGROUP.CPA
Federal or State Desk Review
No federal or state desk reviews or field reviews have been undertaken of any audits performed by the Firm or any of its partners, managers, or professionals during the past three (3) years.

Disciplinary Action
State regulatory bodies or professional organizations have taken no disciplinary action against the Firm or any of its partners, managers, or professionals during the past three (3) years.

The Firm has no conditions such as bankruptcy, pending litigations, planned office closures, mergers, or any organizational conflict of interest that may affect the ability of the Firm to perform the required duties requested by the City of Desert Hot Springs.

City of Desert Hot Springs
8 | PUNGROUP.CPA
Partner, Supervisory, and Staff Qualifications and Experience Who We Are
The engagement team was carefully selected to provide the City with all the services needed to successfully complete the audit. Your assigned Engagement and Technical Partners will be personally involved in the project, leading a team that has significant experience in governmental auditing. You can be confident that our broad experience and technical capabilities will allow us to provide technical support, interpret findings, and offer practical solutions to any issues that may arise.

About Your Engagement Team
The personnel assigned to this engagement are fully qualified to perform an effective audit of the City, and their extensive experience will be critical to the audit process. Our professionals are familiar with the complexities of governmental accounting, auditing, and financial reporting, including but not limited to all GASB pronouncements, the Single Audit Act, Uniform Guidance (formerly known as OMB Circular A-133), and fund operations. They have held positions as professional certified public accountants, as well as significant roles within and outside of government agencies. Such qualities will bring to an entity like the City of Desert Hot Springs the thought leadership, quality, and level of experience it requires.

As full-time government auditors, we understand that governmental entities do not operate independently but in an increasingly complex web of local, state, and federal relationships. We know how these relationships work, what they mean at the local level, and how every public organization’s focus on resource management is critical to success.

Also, while many accounting Firms can provide services, not all can build excellent working relationships with their clients. The Pun Group LLP prides itself on developing lasting, personal relationships with our clients. Our hands-on partner involvement and low personnel turnover are crucial tools to our success and are highly beneficial to the City.

Because of the “familiarity threat” under the professional audit and independence standards that may exist in longterm relationships with audit firms, the Firm is committed and has sufficient resources to rotate engagement partners, managers, and or supervisors assigned to the City’s audit with personnel with similar or higher qualifications and experience in order to overcome this threat.

If the Firm changes key personnel, we will provide the City with a written notification. Engagement partners, managers, and specialists will only be changed with the express prior written permission from the City. Audit personnel may be replaced only by those with similar or better qualifications and experience.

Frances J. Kuo, CPA, CGMA | Engagement/Lead Partner
Frances Kuo is a Partner with the Firm. She has extensive experience in providing audit and advisory services to local government agencies, including public pension plans, cities, counties, special districts, community colleges, and joint powers authorities, as well as notfor-profit organizations. Ms. Kuo brings a wealth of experience from her background in audits and advisory services in areas such as internal controls, policy development, and accounting system implementation. She is a Certified Public Accountant and a Chartered Global Management Accountant.

Ms. Kuo will actively serve as the Engagement/Lead Partner overseeing the Engagement Team, developing the services plan, reviewing fieldwork for quality, approving final reports, and communicating with the Finance Department. She will also be responsible for the timely delivery of all services for the City.

City of Desert Hot Springs
9 | PUNGROUP.CPA
Kenneth H. Pun, CPA, CGMA | Technical/Concurring Partner Kenneth Pun is the Managing Partner and an Assurance Partner at the Firm. With over twenty-one years of public accounting experience in the state and local government sector, he specializes in audits, management, and consulting for governmental organizations. Mr.

Pun served as the Contract Deputy Finance Director for the City of San Marino in 2017. He has served as the Chair of the California Society of CPAs Governmental Auditing Accounting Committee. He is a Certified Public Accountant and a Chartered Global Management Accountant.

Mr. Pun will act as the Technical/Concurring Partner and provide a second partner review of significant high-risk areas, agreed-upon procedures reports, and resolution of significant accounting, auditing, and reporting matters.

Andrew Roth, CPA | Compliance Partner
Andrew Roth is a Partner within the Firm and will serve as the primary point of contact for your team. He holds an Advanced Certification in Single Audits through the AICPA. Andrew draws more than a decade of governmental and not-for-profit experience in the areas of financial audit and reporting under governmental and financial accounting standards, evaluation of internal controls under the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Integrated Framework, the performance of Single Audits under the Uniform Guidance, subrecipient monitoring of Federal Grants, corporate financial reporting, data analytics, and exempt taxation. He is a Certified Public Accountant.

Mr. Roth will lead the audit team in all compliance-related matters, including the Uniform Guidance and Single Audit, and reports issued under specific laws and regulations.

John (“Jack”) F. Georger, CPA, CIA, CGMA | Quality Control Reviewer Throughout his forty years of experience, Mr. Georger has spent many years in the “Big 4” and national firms. He worked diligently alongside numerous governmental municipalities, including cities, counties, and transportation agencies, as well as not-for-profit entities, providing clients with financial and compliance auditing as well as consultation services. Mr.

Georger annually instructs over 300 hours in accounting and auditing subjects and has authored training material in governmental accounting and auditing for the AICPA. Mr.

Georger is also the technical reviewer of the CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits, GAAP Guide (FASB), and Governmental GAAP Guide (GASB), the gold standard for audit firms throughout the United States. As the Chief Quality Officer in our Firm, he advises clients with their complex accounting questions and supports the engagement team with audit issues. He is a Certified Public Accountant, a Certified Internal Auditor, and a Chartered Global Management Accountant.

Mr. Georger is responsible for reviewing all reports issued by the Firm to ensure the utmost quality and compliance with professional standards and the final quality-control assessment within the engagement.

Gary M. Caporicci, CPA, CGFM, CFF | GASB Implementation Specialist Gary Caporicci is an appointed member of the State Controller’s Retirement Advisory Committee. Mr. Caporicci is a leading expert and has authored and taught several courses for CalCPA and AICPA on GASB 68, Accounting and Financial Reporting for Pensions, and GASB 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. As an assurance partner with over forty years of experience, Mr. Caporicci has performed financial, compliance audit, and consultation services to government clients, including cities, counties, transportation agencies, and school districts, as well as various notfor-profit entities. He is a Certified Public Accountant, a Certified Government Financial Manager, and Certified in Financial Forensics.

Mr. Caporicci will utilize his expertise in providing advice and consultation during the implementation of the new GASB standards.

City of Desert Hot Springs
10 | PUNGROUP.CPA
Sophia Kuo, CPA, M.B.A. │Engagement/Project Director
Sophia Kuo is an Assurance Services Director in the Firm who holds an Advanced Certification in Single Audits through the AICPA. She possesses extensive auditing experience, including cities, counties, special districts, and not-for-profit entities. She will work closely with the engagement partners directing and supervising the audit team in its daily activities and tasks. She is a Certified Public Accountant and possesses a MAcc in Accounting and an M.B.A. in Business Administration.

Ms. Kuo will serve as the primary point of contact for your team and will work to ensure the services are conducted within the deadlines and will provide updates on our team’s progress to the partners and you.

Continuing Education and Professional Development
Because of our commitment to providing the highest quality of services to the City, we provide our professionals with technical training to ensure our people stay current on topics within the industry sectors and better equip themselves to serve our clients.

All professionals are required to obtain continuing education that exceeds the requirements of the American Institute of Certified Public Accountants (AICPA) and, where applicable, Government Auditing Standards. Our professionals participate in continuing education programs through the following means:
 Governmental Accounting and Auditing Conference sponsored by AICPA.  Webinar sponsored by AICPA Government Audit Quality Center.  Annual Conference sponsored by California Society Municipal Finance Officers.  Governmental Accounting and Auditing Conference sponsored by CalCPA.  The Pun Group in-house training on government-specific topics, including but not limited to GASB updates, Government Auditing Standards Revision, Fraud in State and Local Governments, COSO Internal ControlIntegrated Framework, Audit of State and Local Governments, Single Audit, and Mindbridge AI Auditors™.

In 2022, our government professionals received an average of 52 hours of continuing professional education, compared with the 40 hours of accounting industry requirement.

By expanding our knowledge through these seminars/conferences, we can provide the right solutions to our clients.

Staff Continuity
The Pun Group LLP is committed to maintaining staff continuity throughout audit engagements, and we can assure you that the partners assigned to this audit will be involved throughout the entire contract term.

While we cannot guarantee that our staff-level members will stay with the Firm, we encourage loyalty by paying competitive wages, offering opportunities for promotion, using state-of-the-art equipment, and providing excellent working conditions. Also, we offer benefits, including retirement plans, medical plans, profit-sharing programs, and continuing education.

Quality-Control System
Our Firm meticulously monitors the quality and contents of our reports. The Pun Group LLP is 100% committed to providing only the highest grade of work possible for our clients and for those who rely on our audits. The Firm strives to exceed professional industry standards because of the continuing respect for our clients and our emphasis on creating long-lasting relationships. The Pun Group LLP works exclusively with those who share the same moral integrity and values. Our quality-control system has been crafted with excellence in mind. It not only meets AICPA standards but also matches our own elevated standards, which include following various professional development activities.

Engagement Team Resumes
The City of Desert Hot Springs deserves experienced professionals who work as a team. The Pun Group LLP will provide qualified professionals to perform the audit. No subcontractors and/or consultants will be utilized to perform the requested services. Resumes for key engagement team members are presented as follows:

City of Desert Hot Springs
11 | PUNGROUP.CPA

EXPERIENCE
Frances Kuo is a Partner in The Pun Group, LLP’s Assurance division. Frances has over sixteen (16) years of accounting and auditing experience working with governmental agencies, not-forprofit entities, and employee benefit plans. Frances also has particular expertise in conducting financial audits under GAO Yellow Book standards and compliance audits in accordance with Uniform Guidance, formerly known as OMB Circular A-133 standards.

Frances has performed audits and other attestation services for several municipalities throughout California, including cities, counties, successor agencies to former redevelopment agencies, public financing authorities, housing authorities, transportation agencies, and special districts. She has assisted these clients in publishing their Annual Comprehensive Financial Reports in compliance with GASB Statement No. 34.

Frances is the in-house instructor who provides training, both theoretical and on-the-job training, to lower-level staff. She has developed training materials on the risk-based audit approach, GASB Statement No. 34 reporting, Single Audits, and employee benefit plan audit.

EDUCATION
University of California, Riverside
B.S. Degree – Business Administration, Emphasis in Accounting University of California, Riverside
B.A. Degree – Economics

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)  Member, California Society of Municipal Finance Officers (CSMFO)

RELEVANT EXPERIENCE
 City of Perris  City of Coachella
 City of Desert Hot Springs  City of Gardena
 City of Glendora  City of Industry
 City of Pomona  City of Lakewood
 City of Culver City  City of Monterey

CONTINUING PROFESSIONAL EDUCATION
Various courses are offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Nonprofit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Frances J. Kuo

CPA, CGMA
Engagement/
Lead Partner
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
Arizona

City of Desert Hot Springs
12 | PUNGROUP.CPA

EXPERIENCE
Kenneth H. Pun is the Managing Partner and an Assurance Partner at The Pun Group LLP, which he founded in 2012 after serving in senior-level positions for well-established national and regional firms. Under his leadership, The Pun Group has become one of the “Top Accounting Firms” in Orange County, according to the Orange County Business Journal. The Pun Group is also on the list of CalCPA's Top 150 firms.

Prior to founding The Pun Group, Ken served clients in a variety of industries, including small to very large state and local governmental agencies, insurance companies, not-for-profits, healthcare, technology, and manufacturing and distribution clients. His career in public accounting was spent primarily with Regional firms and National firms.

Leveraging more than 21 years of public accounting experience, Ken has earned a reputation of being a trusted advisor to governmental and Healthcare organizations throughout California and neighboring states.

Municipalities and public agencies engage him because of his premier level of client service, commitment, and innovative methods of increasing operational efficiencies and reducing costs.

Ken maintains his deep commitment to professional education through his work as an instructor for the California Education Foundation. He has authored training materials in governmental accounting and auditing, such as Financial Reporting for State and Local Governments, 2018 Government Auditing Standards, and Single Audit Fundamentals for California Education Foundation. He is also the technical reviewer of the CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits. He advises clients on those topics at influential industry forums. Internally, Ken mentors audit teams by providing direction and technical guidance to ensure adherence to the firm’s quality controls.

EDUCATION
University of California, Riverside
B.S. Degree – Business Administration, Emphasis in Accounting

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)  Past Chair, CalCPA Governmental Accounting, and Auditing Committee  Member, CalCPA California Committee on Municipal Accounting  Member, CalCPA Governmental Accounting and Auditing Conference Planning Committee  Member Government Finance Officers Association (GFOA)  Member, California Society of Municipal Finance Officers (CSMFO)  Member, CSMFO Professional Standards Committee
 Speaker, CSMFO Conference (2014 and 2018)
 Instructor, CalCPA Education Foundation
 Technical Reviewer, CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits

RELEVANT EXPERIENCE
 City of Stockton  City of San Bernardino
 City of Palm Springs  City of Desert Hot Springs
 City of Lakewood  City of National City
 City of Pomona  City of Redding
 City of Clovis  City of Shafter

CONTINUING PROFESSIONAL EDUCATION
Various courses are offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Nonprofit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Kenneth H. Pun

CPA, CGMA
Technical/
Concurring Partner
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California

City of Desert Hot Springs
13 | PUNGROUP.CPA

EXPERIENCE
Andrew Roth is a Partner within The Pun Group LLP. He has more than twelve (12) years of governmental and not-for-profit experience in the areas of financial audit and reporting under governmental and financial accounting standards, evaluation of internal controls under the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Integrated Framework, the performance of Single Audits under the Uniform Guidance, subrecipient monitoring of Federal Grants, corporate financial reporting, data analytics, and exempt taxation.

His client portfolio consists of moderate to large municipalities (cities and counties), municipal transportation districts, water districts, municipal electric utilities, and not-for-profit organizations whose missions involve building communities. His governmental agency clients have federal grant expenditures that range from $100 million to $750 million annually.

In various engagements, Andrew has been responsible for leading the service delivery where he has actively contributed and managed the planning process, implementation of the audit work plan, supervision of multiple audit teams, and provided yearly team updates on the changes in compliance testing requirements for the Single Audits, and preparation of all deliverables including the Annual Comprehensive Financial Reports, the Single Audit, Compliance Reports, Data Collection Forms, and City Council/Board presentations. He has also been a guest speaker on topics involving Federal grants, such as updates to Yellow Book Standards, Compliance Auditing, and Updates to the Uniform Guidance Procurement Requirements.

EDUCATION
San Diego State University
B.A. Degree – Accounting

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)

RELEVANT EXPERIENCE
 City of National City  City of San Bernardino
 City of Placerville  City of Shafter
 City of Beaumont
 City of Lodi
 Imperial County Local Transportation
Authority
 City of Clovis  San Diego Metropolitan Transit System

CONTINUING PROFESSIONAL EDUCATION
Various courses offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Nonprofit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Andrew Roth
CPA
Compliance
Partner
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
Arizona

City of Desert Hot Springs
14 | PUNGROUP.CPA

EXPERIENCE
Jack Georger is the Chief Quality Officer within The Pun Group LLP’s Assurance division. By leveraging more than forty (40) years of public accounting and auditing experience in the government, agribusiness, financial services, manufacturing, and nonprofit sectors, Mr. Georger brings in-depth knowledge and practical expertise to each engagement.

Jack coordinates, plans, and manages financial audit activities, consulting activities, federal and state compliance audit activities, performance audits, and numerous quality control and internal control reviews for a broad mix of governmental agencies and programs throughout the United States.

Mr. Georger leads our Peer Review department providing peer review services to other firms under the practice monitoring program of the AICPA.

Mr. Georger is a continuing professional education course instructor for the AICPA. Annually, he instructs over 300 hours in accounting and auditing subjects. Jack has authored training material in governmental accounting and auditing for the AICPA. He is the technical reviewer of the CCH Knowledge-Based Audits™ of State and Local Governments with Single Audits, GAAP Guide (FASB), and Governmental GAAP Guide (GASB).

Mr. Georger is licensed to practice as a certified public accountant in the states of California, New York, Virginia, Maryland, the District of Columbia, Missouri (inactive), Connecticut (inactive), and Wyoming (inactive). He is a Certified Internal Auditor (CIA).

EDUCATION
George Mason University Fairfax, Virginia
B.S. Degree – Accounting

LEADERSHIP & AFFILIATIONS
 Member and Instructor, American Institute of Certified Public Accountants (AICPA)  Member, Institute of Internal Auditors
 Member, California Society of Certified Public Accountants (CalCPA)  Member, New York Society of Certified Public Accountants (NYSSCPA)  Chairman, NYSSCPA Government Accounting and Auditing Committee  Member, NYSSCPA Auditing Standards Committee
 Member, NYSSCPA Sustainability Committee
 Member, NYSSCPA Not-for-Profit Committee
 Nevada Society of Certified Public Accountants (NSCPA)  Member, Government Finance Officers Association (GFOA) – Reviewer  Member, Institute of Internal Auditors

CONTINUING PROFESSIONAL EDUCATION
He has instructed over 300 hours of municipal accounting courses offered by the AICPA.

Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

John F. Georger, Jr .

CPA, CIA, CGMA
Quality Control
Reviewer
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California
Arizona
Nevada

City of Desert Hot Springs
15 | PUNGROUP.CPA

EXPERIENCE
Gary M. Caporicci has more than forty years of diversified business experience, including a specialization in audit and management consulting for government organizations. Gary’s clients include public and private universities and colleges, city and county governments, state agencies, joint power authorities, healthcare agencies, transportation agencies, and special districts. Known for his expertise in the areas of construction and government, Gary wrote the AICPA audit guides on these topics, and he has authored many audit and accounting courses for professional groups, as well as academic institutions. He frequently speaks and lectures at many professional organizations, governmental seminars, and conferences held by industry associations, other accounting firms, and universities. Also, he authors white papers for the California Committee on Municipal Accounting.

Before working with the Firm, Gary founded his accounting practice. He also spent eleven years with a “Big Eight” professional services firm, where he was an Audit Manager and gained broad experience in a wide range of industries such as government, construction, manufacturing, mutual funds, and insurance. Gary has held a consultant position with a “Big Four” practice and was Vice President of a national insurance and financial services company.

In 2015 Gary Caporicci was appointed to the State Retirement Advisory Committee by the State Controller.

EDUCATION
Armstrong University
B.S. Degree – Accounting and Finance

LEADERSHIP & AFFILIATIONS
 Member and Instructor, American Institute of Certified Public Accountants (AICPA)  Member, Author, and Instructor, California Society of Certified Public Accountants (CalCPA)  Past Chair, CalCPA Governmental Accounting and Auditing Committee  Chair and Speaker, CalCPA Governmental Accounting and Auditing State Conferences  Member, CalCPA Council
 Chair, California Committee on Municipal Accounting (CCMA)  Member, Government Finance Officers Association (GFOA)  Member, California Society of Municipal Finance Officers (CSMFO)  Member, Governmental Accounting Standards Board (GASB)  Member, Deposit and Investment Risks Disclosure Task Force (GASB No. 40)  National Reviewer and Speaker, Government Finance Officers Association  Adjunct Professor, National University
 Past Member, Texas Governmental Accounting and Auditing Committee  GFOA Certificate for Excellence in Financial Reporting – Reviewer

CONTINUING PROFESSIONAL EDUCATION
Author and instructor of various municipal accounting courses offered by the AICPA, CalCPA Education Foundation, and local universities, including:
 Governmental and Non-profit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Gary M. Caporicci

CPA, CGFM, CFF
GASB
Implementation
Specialist
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California

City of Desert Hot Springs
16 | PUNGROUP.CPA

EXPERIENCE
Sophia Kuo is a Director within The Pun Group, LLP’s Assurance division. In her seven years of accounting and auditing experience, Sophia has worked with governmental agencies, not-forprofit entities, and private for-profit entities. She possesses governmental expertise that ranges from GASB audit/reporting, Internal Controls/COSO Framework, Single Audit, Corporate Financial Reporting, Data Analysis, and Taxation.

Ms. Kuo has performed audits and other attestation services for several governmental agencies throughout California. Her portfolio includes cities, counties, redevelopment agencies, public financing authorities, housing authorities, transportation agencies, and special districts. Also, she has helped them publish their Annual Comprehensive Financial Reports in compliance with GASB Statement No. 34.

EDUCATION
Fu Jen Catholic University
B.A. Degree – International Trading and Finance, Emphasis in Finance Idaho State University
Master of Accounting (MAcc)
Master of Business Administration (M.B.A.)

LEADERSHIP & AFFILIATIONS
 Member, American Institute of Certified Public Accountants (AICPA)  Member, California Society of Certified Public Accountants (CalCPA)

RELEVANT EXPERIENCE
 City of Coachella  City of Culver City
 City of Desert Hot Springs  City of Gardena
 City of Laguna Niguel  City of Lakewood
 City of Monterey  City of Monterey Park
 City of Perris  City of Pomona

CONTINUING PROFESSIONAL EDUCATION
Various courses are offered by the Firm online through Thompson Reuters, AICPA, and CalCPA Education Foundation, including:
 Governmental and Non-profit Annual Update
 Government Auditing Standards
 GASB Basic Financial Statements for State and Local Governments  Single Audits: Uniform Guidance (formerly OMB Circular A-133)  Financial Accounting Standards Board Annual Updates
 Statement on Standards for Accounting and Review Services Updates Has met/exceeded the current CPE educational requirements to perform audits of governmental agencies.

Sophia Kuo
CPA, M.B.A.

Engagement/
Project Director
EMAIL
[email protected]
WEBSITE www.pungroup.cpa
Expertise:

CITIES

COUNTIES

TRANSPORTATION

AGENCIES

ENTERPRISE

OPERATIONS
HIGHER

EDUCATION

NOT-FOR-PROFIT
Licensed to Practice in:

California

City of Desert Hot Springs
17 | PUNGROUP.CPA
Firm’s Experience Providing Similar Services
The Pun Group LLP has performed numerous audits of organizations subject to financial and compliance audits. These audits were performed under auditing standards generally accepted in the United States, Government Auditing Standards, Uniform Guidance (formerly known as OMB Circular A-133), and its Compliance Supplement (when applicable), Office of the State Controller’s Minimum Audit Requirements and Reporting Guidelines.

A representative list of our current clients is as follows:

Municipalities Dates Financial
Audit
Single
Audit
GFOA
Certificate
Total
Hours
City of Adelanto 2021 – Present Yes Yes Yes 700
City of Alameda 2019 – Present Accounting and Consulting Services 150 City of Arvin 2013 – Present Yes Yes N/A 400
City of Baldwin Park 2022 – Present Yes Yes Yes 700
City of Bell 2018 – Present Yes Yes Yes 520
City of Bradbury 2012 – Present Yes N/A N/A 150
City of Calexico 2007 – Present Yes Yes N/A 750
City of Clovis 2006 – Present Yes Yes Yes 500
City of Coachella 2017 – Present Yes Yes Yes 410
City of Cottonwood, AZ 2007 – Present Yes Yes Yes 400
City of Corona 2021 – Present Yes Yes Yes 640
Town of Corte Madera 2022 – Present Yes Yes N/A 400
Town of Danville 1999 – Present Yes Yes Yes 400
City of Douglas, AZ 2020 – Present Yes Yes Yes 300
City of Desert Hot Springs 2013 – Present Yes N/A N/A 500 City of Fresno 2022 – Present Yes Yes Yes 1,450
City of Gardena 2007 – Present Yes Yes Yes 700
City of Gilroy 2020 – Present Yes Yes Yes 640
City of Glendora 2017 – Present Yes Yes Yes 430
City of Gustine 2017 – Present Yes N/A N/A 400
City of Hemet 2015 – Present Yes Yes N/A 380
City of Hercules 2020 – Present Yes Yes Yes 450
City of Lakewood
2013 – Present
Yes Yes Yes 380
City of Lomita 2020 – Present Accounting and Consulting Services 150 City of Lynwood 2016 – Present Yes Yes Yes 585

City of Desert Hot Springs
18 | PUNGROUP.CPA
Municipalities Dates Financial
Audit
Single
Audit
GFOA
Certificate
Total
Hours
City of Madera 2019 – Present Yes Yes Yes 470
City of Montebello 2022 – Present Yes Yes Yes 600
County of Monterey 2023 – Present Yes Yes Yes TBD
City of Napa 2019 – Present Yes Yes Yes 750
City of National City 2013 – Present Yes Yes Yes 600
City of Palm Springs 2020 – Present Yes Yes Yes 1,000
City of Paramount 2023 – Present Yes Yes Yes 460
City of Patterson 2017 – Present Yes Yes Yes 450
City of Placerville 2008 – Present Yes Yes N/A 400
City of Redlands 2022 – Present Yes Yes Yes 650
City of Ridgecrest 2009 – Present Yes Yes Yes 300
City of Rohnert Park 2020 – Present Yes Yes Yes 700
City of Salinas 2022 – Present Yes Yes Yes 800
City of San Mateo 2021 – Present Yes Yes Yes 900
City of Santa Clarita 2022 – Present Yes Yes Yes 1,200
City of Seal Beach 2017 – Present Yes Yes Yes 410
City of Stockton 2012 – Present Yes Yes N/A 3,000
City of Tracy 2021 – Present Yes Yes Yes 960
Town of Tiburon 2022 – Present Yes Yes Yes 452
City of Visalia 2021 – Present Yes Yes Yes 650
Imperial County Transportation
Commission 2020 – Present Yes Yes Yes 600
Nevada County Transportation
Commission 2021 – Present Compliance Services N/A N/A 450 San Diego Metropolitan Transit System 2005 – Present Yes Yes Yes 1,850 Shasta Regional Transportation Agency 2015 – Present Yes N/A N/A 400 Alameda County Water District 2018 – Present Yes Yes N/A 550 Camrosa Water District 2020 – Present Investment
Pool 120
Carmel Area Wastewater District 2022 – Present Yes Yes N/A 150 CAWD/PBSCD Wastewater Reclamation
Project 2022 – Present Yes N/A N/A 150
Central Basin Water District 2018 – Present Yes Yes N/A 400 Las Virgenes Municipal Water District 2014 – Present Yes N/A N/A 400

City of Desert Hot Springs
19 | PUNGROUP.CPA
Municipalities Dates Financial
Audit
Single
Audit
GFOA
Certificate
Total
Hours
Los Angeles County Law Library 2020 – Present Yes N/A N/A 180 Marina Coast Water District 2012 – Present Yes N/A Yes 240 Menlo Park Fire Protection District 2015 – Present Yes Yes Yes 240 NALEO Educational Fund and NALEO 2020 – Present Yes N/A N/A 300 Olivenhain Municipal Water District 2019 – Present Yes Yes Yes 200 Padre Dam Municipal Water District 2020 – Present Yes Yes Yes 250 Rancho Murieta Community Services
District 2019 – Present Accounting and Consulting Services 800 Rancho Santa Fe Fire Protection District 2015 – Present Yes N/A N/A 120 San Bernardino County Emergency
Training Center 2020 – Present Yes N/A N/A 50
San Bernardino County Preschool
Services Department 2020 – Present Yes Yes N/A 150
San Bernardino County Fire Protection
District 2016 – Present Yes N/A N/A 200
San Elijo Joint Powers Authority 2016 – Present Yes N/A N/A 146 Santa Fe Irrigation District 2019 – Present Yes N/A N/A 250 Sweetwater Authority 2022 – Present Yes Yes Yes 270
South Bay Cities Council of
Governments 2020 – Present Yes N/A N/A 100
South Coast AQMD 2023 – Present Yes Yes N/A 410
South Orange County Water Authority 2017 – Present Yes Yes Yes 240 South Bay Regional Public
Communications Authority 2015 – Present Yes N/A N/A 100 Southwestern Community College
District 2009 – Present Yes Yes N/A 720
Valley Sanitary District 2015 – Present Yes N/A Yes 140 West Valley Mosquito and Vector Control
District 2016 – Present Yes N/A N/A 100
Zone 7 Water Agency 2020 – Present Yes Yes Yes 400
GFOA Award Program
The Pun Group LLP realizes the importance of maintaining the Certificate for Excellence in Financial Reporting from the GFOA. Our professionals are exceptionally well qualified to assist governments in obtaining and maintaining their certificates.

The Firm’s commitment and involvement in the development of auditing and accounting standards can be shown in our active participation in the GFOA’s financial statements certificate programs. 100% of our current clients who submitted their Annual Comprehensive Financial Report to the GFOA received these awards.

Also, two of our senior partners, Mr. Gary Caporicci and Mr. John F. Georger are members of the Government Finance Officers Association and participate in the GFOA Special Review Committee.

City of Desert Hot Springs
20 | PUNGROUP.CPA
Firm’s Experience with Single Audit and Grants
The Pun Group LLP works with numerous organizations that receive extensive governmental funding and are subject to auditing under Uniform Grant Guidance. This Firm’s specialization helps our audit team understand the procedures’ nuances and execute the engagement accordingly. We also assist in preparing the data collection form and preparing the reporting package for submission to the federal audit clearinghouse.

The Firm is a member of the AICPA Governmental Audit Quality Center and has demonstrated its commitment to audit quality, including those performed under Government Auditing Standards and Uniform Guidance. Also, we are a recipient of the Single Audit Resource Center’s Award for Excellence. This award is based on the positive feedback result from our clients in an independent survey, demonstrating our Firm’s highest commitment to quality and client satisfaction.

We utilize standardized audit programs from the federal government’s Compliance Supplement to ensure that our procedures meet federal standards. Our audit programs are continually updated to reflect the revisions of OMB.

Our Uniform Guidance risk-based approach focuses on areas of higher risk of non-compliance. Such an approach truly reflects the federal government's intent by concentrating on the following four steps:

1. Planning & Internal control assessment: The engagement team will obtain an understanding of the City and its operating environment and its internal control over the Schedule of Expenditures of Federal Awards. The engagement team will perform the major program determination and communicate with the City’s management before conducting major program testing.

2. Testing & compliance assessment: The engagement team will obtain an understanding of internal control over compliance on the direct and material compliance requirements for each major program. The engagement will perform testing on internal controls over compliance to ensure the controls are in place working effectively and properly and that the City is in compliance with the applicable regulations in administering major programs.

3. Reporting & Review: The engagement team will review and prepare the single audit reports and perform quality control procedures following the Quality Control Standards issued by the AICPA. Any comments will be issued to the management or the Charge with Governance, depending on the magnitude of the issues. Upon obtaining the final approvals from management, the Single Audit report will be issued.

4. Issuance to Clearing House: The engagement team will assist the City in drafting the data collection form and completing the final submission, including uploading the audit package to the Federal Clearing House.

City of Desert Hot Springs
21 | PUNGROUP.CPA
Our Firm has audited hundreds of millions of dollars in federal expenditures, making our engagement team uniquely experienced in single audits. We are familiar with grantors, such as:

Following are a few examples of the types of federal programs our engagement team has experience auditing:

Assistance
Listings
Child and Adult Care Food Program 10.558
Community Development Block Grants/Entitlement Grants 14.218 Home Investment Partnership 14.239
Housing Vouchers Cluster 14.871
Title XVI Water Reclamation and Reuse Program 15.504
Equitable Sharing Program 16.922
WIA/WIOA Adult Program 17.258
WIA/WIOA Youth Activities 17.259
WIA/WIOA Dislocated Worker Formula Grants 17.278
Airport Improvement Program 20.106
Highway Planning and Construction 20.205
Federal Transit - Capital Investments Grants 20.500
Federal Transit - Formula Grants 20.507
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 Capitalization Grants for Clean Water State Revolving Funds Cluster 66.458 Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 Nutrition Services Incentive Program 93.053
Temporary Assistance for Needy Families (TANF) State Programs 93.558 Community Service Block Grant 93.569
Child Care and Development Block Grant 93.575
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 ARRA - Emergency Contingency Fund for Temporary Assistance for Needy Families (TANF) State Programs 93.714 National Urban Search and Rescue (US&R) Response System 97.025 Homeland Security Grant Program 97.067
 Corporation for National and Community Services
 Department of Agriculture
 Department of Education
 Department of Health and Human Services
 Department of Housing and Urban Development
 Department of Transportation
 Environmental Protection Agency
 Department of Commerce
 Department of Labor
 Department of Homeland Security
 Department of Justice
 Department of Treasury
 Executive Office of the President

City of Desert Hot Springs
22 | PUNGROUP.CPA
Firm’s Experience with Finance and Community Development Institutions Our Firm has provided professional services to several Finance Authorities, as well as Community Development Agencies. Some examples are:

Finance Authorities:
 City of Bell Public Finance Authority
 City of Desert Hot Springs Financing Authority
 City of Hercules Public Financing Authority
 City of Lakewood Public Financing Authority
 City of Madera Financing Authority
 City of Palm Springs Public Financing Authority
 City of Patterson Financing Authority
 West Patterson Financing Authority
 City of Perris Public Financing Authority
 City of Pomona Public Financing Authority
 Town of Danville Financing Authority
Community Development Agencies:
 City of Lodi (Special Purpose Audits – Community Development Block Grant/Home Funds)  Morgan Towers (Multi-Family Program), National City Community Development Commission  National City Community Development Commission
 Perris Community Economic Development Corporation
Firm’s Experience with Housing Authorities and Subsidized HUD Programs The assigned engagement team will count on their experience with numerous financial and compliance audits as well as agreed-upon procedures to deliver the requested services. Our team has extensive experience with the following subsidized HUD programs:
 Housing Choice Voucher (HCV)
 Family Self Sufficiency (FSS)
 Shelter Plus Care (SPC)
 Housing Opportunities for Persons with AIDS (HOPWA)
 Veterans Affairs Supportive Housing (VASH)
 Community Development Block Grant (CDBG) – City of Lynwood  HOME Investment Partnership Grant (HOME) – City of Lynwood In addition, our Firm has provided professional services to several Housing Authorities. Some examples are:
 Calexico Housing Authority
 Culver City Housing Authority
 Douglas Housing Authority, AZ
 Encinitas Housing Authority
 Glendora Housing Authority
 Lakewood Successor Housing Authority
 National City Community Development Commission
 Napa Housing Authority
 Morgan Towers (Multi-Family Program), National City Community Development Commission  Monterey Park Housing Authority
 Perris Housing Authority
 Pomona Housing Authority
 Port Hueneme Housing Authority
 Poway Housing Authority
 Housing Authority of the Redding
 South Gate Housing Authority

City of Desert Hot Springs
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Firm’s Current and Past Experience with Joint Powers Authorities and Public Utilities Our Firm has provided professional services to several JPAs and Public Utilities. Below is a representative listing of such engagements:
 Adelanto Public Utility Authority
 Arbuckle Public Utility District
 Casitas Municipal Water District
 Central Basin Municipal Water District
 City of Monterey Joint Powers Financing Authority
 Coachella Valley Resource Conservation District
 Diablo Water District
 East Orange County Water District
 El Toro Water District
 Farm Mutual Water Company
 Las Virgenes Municipal Water District
 Las Virgenes – Triunfo Joint Powers Authority
 Los Angeles Waterkeeper
 Marina Coast Water District
 North County Dispatch Joint Powers Authority
 Olivenhain Municipal Water District
 Orange County Coastkeeper
 Palmdale Water District
 Perris Joint Powers Authority
 Regional Solid Waste Authority
 Riverside County Flood Control and Water Conservation District  San Diego Coastkeeper
 San Bernardino County Fire District
 San Elijo Joint Powers Authority
 Santa Fe Irrigation District
 Sativa Los Angeles County Water District
 South Orange County Wastewater Authority
 Valley Sanitary District
 Water Replenishment District of Southern California
 West County Wastewater District

City of Desert Hot Springs
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Firm’s Expertise and Experience in Governmental Accounting Rules and Regulations, Including Implementation of new GASB Pronouncements
Changing federal laws, statutes, ordinances, and compliance provisions have created unprecedented complexity in public accounting today. Our GASB Implementation Specialist, Mr. Gary Caporicci, has helped our clients implement new standards while adapting to changes within the existing standards. Our partners serve on committees that have input into how new standards are written. They actively participate in industry associations focused on state and local governments. By participating in industry associations and activities, we are always up to date on the latest industry changes and their impact on your operations. We will keep you and our colleagues in the Firm fully informed of these developments.

Also, our professionals are familiar with the complexities of governmental accounting, auditing, and financial reporting, including but not limited to all GASB pronouncements, the Single Audit Act, and Uniform Guidance (formerly known as OMB Circular A-133) and fund operations. They have held positions as professional certified public accountants and taken on significant roles within and outside government agencies. Such experience brings to our clients the thought leadership, quality, and level of expertise they require.

The Firm is well versed and experienced in assisting our clients with the implementation of the applicable GASB pronouncements every year, such as GASB 34, GASB 54, GASB 65, GASB 68, GASB 75, and GASB 84. Mr. Gary Caporicci, as a chair of the California Committee on Municipal Accounting “CCMA,” wrote “white papers” on each of these pronouncements.

Throughout the engagement, several new GASB pronouncements will become effective. The Engagement Team will pay specific attention to upcoming statements that will become effective and work with the City to create a plan to address new standards before the implementation period. This step will allow the finance department staff the needed time to be prepared.

Special Attention: GASB Pronouncements Effective for Reporting Year 2023 GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements The primary objective of this Statement is to improve financial reporting by addressing issues related to publicprivate and public-public partnership arrangements (PPPs).

Effective Date: for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.

GASB Statement No. 96, Subscription-Based Information Technology Arrangements This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments).

Effective Date: for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.

City of Desert Hot Springs
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Similar Engagements with Other Government Entities
References
The following are examples of some of the engagements with similar requirements as the City of Desert Hot Springs’s proposal. Please feel free to contact these agencies to learn more about their experiences working with us.

Name of Public Agency San Diego Metropolitan Transit System Contact Info Ms. Erin Dunn, Controller
(619) 557-4536
[email protected]
Total Hours Approximately 1,850 hours
Cost of Services $225,000/year
Date of Services 2005 – Present
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Financial Report Audit, GFOA Award, San Diego Transit Corporation Employee’s Retirement Plan, AUP/National Transit Database (NTD): MTS, San Diego Transit Corp., San Diego Trolley, Inc., AUP/Transportation Development Act (TDA): MTS, San Diego Transit Corp., San Diego Trolley, Inc., AUP/Indirect Costs, and Public Transportation Modernization Improvement Service Enhancement Account (PTMISEA).

Name of Public Agency City of Stockton
Contact Info Mr. Jay Kapoor
(209) 937-5435
[email protected]
Total Hours Approximately 3,000 hours
Cost of Services $272,000/year
Date of Services 2012 – Present
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Financial Report, GFOA Award, Single Audit, GANN Limit, Measure A, Measure W, Measure M, Entertainment Venues, Revenue and Expenditures related to Downtown Marina, Cannabis License Audits, Review of Major Revenues required by the Bankruptcy Agreement with Assured Guarantee.

Name of Public Agency City of Tracy
Contact Info Ms. Sara Cowell
(209) 831-6862 | [email protected]
Total Hours Approximately 960 hours
Cost of Services $96,500/year
Date of Services 2021 – Present
Scope of Work/
Reports Prepared
Financial Audit and Compliance Services: Annual Comprehensive Financial Report, GFOA Award, Single Audit, GANN Limit, National Transit Database (NTD), State Controller’s Reports (City, PFA, Operating Partnership JPA, City’s Transit Operator’s General Services, and Specialized Services) Name of Public Agency City of National City
Contact Info Mr. Phillip Davis, Financial Analyst
[email protected]
(619) 336-4246
Total Hours 600
Cost of Services $70,000/year
Date of Services 2013 – Present
Scope of Work/Reports Prepared Financial Audit and Compliance Services: Annual Comprehensive Audit, GFOA Award, Single Audit, GANN Limit, HUD Single Audit/Morgan Towers, Financial and Compliance Reports – Kimball Towers, Annual State Controller’s Report.

City of Desert Hot Springs
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Specific Audit Approach
Scope of Work, Audit Approach, and Methodology
The City of Desert Hot Springs is requesting the Firm to perform Auditing Services and issue opinions on the City’s financial statements. The audits are to be completed in accordance with all applicable and generally accepted auditing standards, including, but not limited to, the following:
 Generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants (AICPA).
 US General Accounting Office’s (GAO) Standard for Audit of Governmental Organizations, Programs, Activities, and Functions.
 Local Governments and Governmental Accounting Standards Board (GASB) Pronouncements.  The standards applicable to financial audits contained in the most current version of the Generally Accepted Government Auditing Standards (Yellow Book), issued by the Comptroller General of the United States.  The provisions of the US Office of Management and Budget (OMB) Uniform Guidance (formerly known as Circular A-133), Audits of State and Local Governments and Non-profit Organizations, and the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

The Firm will perform the following services:
 Financial Statement Audits and issuance of an opinion statement on the Basic Financial Statements of the City of Desert Hot Springs and the financial statements of its component units. The audit will be conducted in accordance with Generally Accepted Government Auditing Standards. The report will be in full compliance with all current GASB pronouncements.

The management of the City identified the following component unit (with fiscal year ending June 30) for inclusion in the City’s financial statements:
 Desert Hot Springs Successor Agency
 Desert Hot Springs Housing Successor
 Desert Hot Springs Public Financing Authority
In addition, the Firm will assist in meeting the requirements for the Government Finance Officers Association (GFOA) “Certificate of Achievement for Excellence in Financial Reporting” When requested.  Prepare a Single Audit Report which will include the following:
o Report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. o Report on compliance with requirements applicable to each major program, internal control over compliance, and on the schedule of expenditures of federal awards in accordance with Uniform Guidance.“
o Schedule of Expenditures of Federal Awards.
o Notes to Schedule of Expenditures of Federal Awards.
o Schedule of Findings and Questioned Costs.
o Any other required schedules or reports.
o Prepare the Data Collection Form for Reporting on Audits of States, Local Governments, and NonProfit Organizations.  Conduct a compliance audit of the Desert Hot Springs Housing Successor. The compliance audit will include audit of the provisions of laws and regulations identified in the California Health and Safety Code Section 34176 and 34176.1 applicable to the Redevelopment Agency’s Housing Successor.  Perform agreed-upon auditing procedures pertaining to the City's GANN Limit (Appropriations Limit) and render a letter annually to the City regarding compliance.  Issue a separate “management letter” that includes recommendations for improvements in internal control, accounting procedures and other significant observations that are considered to be non-reportable conditions. Management letters shall be addressed to the City Manager and Director of Finance.  Prepare the Annual State Controller’s Reports for the City of Desert Hot Springs, Desert Hot Springs Public Financing Authority and the Desert Hot Springs Successor Agency.

City of Desert Hot Springs
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 Complete Transient Occupancy Tax Agreed Upon Procedures for three or four of the hotels per year within the City’s limit as selected by the City.
 Complete annual Utility User Tax Agreed Upon Procedures.

Reports to be Issued:

The following reports will be issued at the fiscal year’s financial statements completion:

Report on Audited Financial Statements ........................................................................................................15 copies Single Audit Report ...........................................................................................................................................5 copies Housing Successor Compliance Report ...........................................................................................................5 copies Utility User Tax Agreed Upon Procedures Report ............................................................................................5 copies Transient Occupancy Tax Agreed Upon Procedures Reports .........................................................................5 copies Provided By Client (PBC) Lists: They will be provided for both interim and final audits according to an agreed-upon timeline between the engagement team and the City in order to be reasonably prepared for a field audit. The engagement team will meet with the City’s management during the initial planning stage to discuss audit schedules and review the prior year's audit findings (if any). We will deliver a list of all documents to be provided by the City’s staff. Once such materials are agreed upon by the engagement team and City’s finance personnel, no other schedules will be requested unless new information comes to light in the course of test work.

Attendance at Meetings and Hearings: The engagement team will participate in as many meetings with staff as needed to perform the work scope tasks, present the audit plan prior to beginning fieldwork, and discuss the draft audit reports. The team will attend public meetings to present and discuss its findings and recommendations. Once all issues of discussion are resolved, the completed Financial Reports, Single Audit report (if applicable), and other reports will be delivered to the City according to the agreed-upon schedule.

Proposed Audit Adjustments: All proposed adjusting journal entries by the Firm will be discussed and explained in a timely manner with the designated Finance Department personnel. Such proposed adjustments will be in a format that shows the lowest level of posting detail needed for data entry in the general ledger systems.

Supplemental Reports, Audits, or Agreed-Upon Procedures: Other services, such as agreed-upon procedures, may be deemed necessary. These services will be performed at agreed-upon rates and will be added to a written agreement before commencing audit work. The Firm and the City of Desert Hot Springs will discuss and approve the scope and associated costs of these tasks.

Advice and Consultation: Will be provided throughout the year on matters relating to accounting and financial reporting. Such services do not include any task that entails significant research or a formal report.

GASB Implementation: The Firm will provide technical assistance and training in the implementation of applicable GASB pronouncements not yet in effect. We have a dedicated partner, Mr. Gary Caporicci, who will be responsible for providing advice and consultation for the implementation of these new standards. The Firm will advise the City on the applicability of accounting and reporting standards and other accounting issues and provide guidance on new note disclosures, GASB implementations, and other reporting requirements. We will also provide training, resources, and information on topics relevant to the City’s financial reporting and operations. (Based on the scope, additional charges may apply.)
Report of all Irregularities and Illegal Acts: The Firm will make an immediate written report of all irregularities and illegal acts or indications of illegal actions of which we may become aware to the City Manager; and the Director of Administrative Services. The engagement team will also make all communications to the City required by the audit standards under which the engagement is performed.

Working Paper Retention and Access to Working Papers: The Firm will retain, at its own expense, all working papers and reports for a minimum of seven (7) years unless the City of Desert Hot Springs notifies the Firm in writing of the need to extend the retention period. The Firm will make working papers available upon request by the City of Desert Hot Springs or its designees.

Also, we will comply with reasonable requests from successor auditors and allow them to review working papers that relate to matters of continuing accounting significance.

City of Desert Hot Springs
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Methodology and Segmentation of Engagement
The Firm’s audit approach consists of six phases: Engagement Acceptance and General Planning, Planning and Internal Control Evaluation, Fieldwork, Post Fieldwork, Report Preparation and Review, and Final Production.

1. Engagement Acceptance and General Planning: The engagement partner and manager will meet with City’s management to obtain an update on current City policies and procedures, help identify risk areas and new operations, and establish any specific requirements they may have. Our team will work on the identification of unique transactions, implementation of new GASB pronouncements, and develop the audit work plan for the engagement.

2. Planning and Internal Control Evaluation: The engagement team, including the engagement partner, will assess accounting policies adopted by the City in order to obtain an understanding of its structure and its operating environment. Also, our team will review internal controls on all significant transaction classes, perform walkthroughs and/or tests of internal controls, perform preliminary analytical procedures, develop an initial risk assessment, evaluate Single Audit compliance, identify any audit issues, and prepare confirmation correspondence. The engagement team and City’s Management will establish expectations, including responsibilities and assignments for the year-end fieldwork, and will hold a progress status meeting at the end of the interim phase.

3. Fieldwork: The engagement team, including the engagement partner, will conduct audit procedures on account balances in the general ledger, finish confirmation procedures, perform data analysis using our AI tools, search for unrecorded liabilities, perform substantial analytical review procedures, complete work on compliance with Federal Assistance, and conclude fieldwork. The engagement team and City’s Management will hold an exit conference at year-end. Periodic update meetings will be held to communicate audit progress to management.

4. Post Fieldwork: During the phase, the engagement team, including the engagement partner, will review all documents and evaluate commitments and contingencies. The team will perform an assessment of the going concern and jointly plan for the next steps.

5. Report Preparation and Review: The Firm will review and prepare audit reports and perform quality control procedures following the Quality Control Standards issued by the AICPA. We will also examine reports for compliance with GFOA reporting guidelines at no additional cost. Any comments will be recorded in a letter to management. At the City’s request, the engagement partner and manager will present the audit to City’s Management and other governing bodies.

6. Final Production: The final phase of our approach entails obtaining the management representation letter and final financial statement report, which may include a final presentation to the City’s Management and other governing bodies (if applicable).

The Firm will complete the audit fieldwork and issue all reports within the established timeframe, assuming no internal circumstances within the City causes delays in the audit.

City of Desert Hot Springs
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Level of Staff and Number of Hours to be Assigned to Each Segment of the Engagement The Pun Group LLP understands that the City is not only looking to employ our auditing services but is also seeking to receive value within that professional relationship. We believe that our value derives from the in-depth knowledge, experience, and commitment that our auditing firm employs. We stress and emphasize “employ” because all of the knowledge and expertise listed on paper will not benefit you unless it is applied. That is why we have developed a plan that we feel will accomplish the objectives of the City and your particular needs. Our Firm will utilize the information that you have shared with us and our experience from our previous audits of this nature from various government entities and cities to develop a practical plan for all major areas.

Estimated Total Hours*:
*Does not include CPE hours related to Governmental Webinars and/or optional services.

Sample Size and the Extent to Which Statistical Sampling is to be Used in this Engagement In our audit approach, random and statistical sampling is used in conjunction with our skilled judgment and knowledge of each situation. When designing an audit sample, our auditors consider the purpose of the audit procedure and the characteristics of the population from which the sample will be drawn. We determine a sample size sufficient to reduce sampling risk to an acceptably low level and select items for such a task in a way that we can reasonably expect it to be representative of the relevant sample and likely to provide the auditor with a reasonable basis for conclusions about the population.

Enhancing Auditing Quality with Artificial Intelligence There are plenty of challenges with established audit practices. Outdated CAAT tools, sampling practices, and the explosive growth of big data are some of the examples, and they all present significant barriers to detecting anomalies, intentional or otherwise, in financial data. The Pun Group deploys a comprehensive, risk-based approach, complemented by using MindBridge™'s Artificial Intelligence Platform, to conduct our audit. Through this tool, we can seamlessly analyze thousands and thousands of financial and operating data and records, identifying and cataloging significant risks in mere seconds.

The AI Auditor platform works by our side, augmenting our capacity to detect errors or fraud in the collected data not only by analyzing the entire set but by cross-correlating dozens of testing criteria against pre-established data points and presenting us with a view of every user, vendor, and transaction, by risk. All are happening within moments of ingesting analyzed data, which is something standard audit procedures simply cannot accomplish.

We utilize these tools to allow our audit team to increase efficiency in the audit process, enhance the existing quality of our work, provide directed testing in areas subject to the highest risk, and quickly assimilate large amounts of data your staff would typically be asked to gather. The tools also help us to meet our professional requirements regarding fraud and internal control, allowing us to:
 Run Benford’s analysis to check for fraud in transactions.  Increase the value of audit findings with complete, 100% data coverage.  Isolate risk and control issues before they impact your operations.  Improve productivity by automating procedures and eliminating manual tasks.  Conduct more direct, efficient, and effective audits to improve overall service quality.

Partner(s)
Director/
Manager
Supervisory
Staff Staff Clerical Total
Engagement Acceptance & General Planning 3 4 7 10 1 24
Planning & Internal Control Evaluation 4 5 11 15 1 36
Fieldwork 21 27 54 75 4 181
Post Fieldwork 14 18 36 50 3 121
Report Preparation & Review 21 27 54 75 4 181
Final Production 7 9 18 25 1 60
Total* 70 90 180 250 14 604

City of Desert Hot Springs
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Our engagement team easily imports data in a secure environment from the City’s financial software and extracts useful data for testing and analytical procedures particular to the following areas:
 Successful Fraud Test  Kickback or Conflict-of-Interest Schemes  Questionable Invoices  Dormant Account Schemes
 Phantom Vendor Schemes  Money Laundering Schemes
Type and Extent of Analytical Procedures to be used in the Engagement Analytical procedures are one of many financial audit processes that help an auditor understand the client’s operation and changes in the environment and identify potential risk areas to plan other audit procedures. Such procedures include a comparison of financial information on prior periods, budgets, forecasts, and industry benchmarks. We use trend and ratio analysis to identify any uncertain or unusual events. To perform these analyses, our Firm surveys cities and counties and develops benchmarks on specific vital financial indicators, such as the cost of services to tax revenues ratios, average general fund balance, capital assets, debt-to-capital, and general fund unassigned fund balance to total general fund expenditures, etc. Our engagement members have extensive experience in successfully implanting analytical procedures to the City’s benefit.

Our analytical procedures process is performed during three stages of the audit: (a) at the start, (b) in the middle, and (c) at the end. These three stages are risk assessment procedures, substantive analytical procedures, and final analytical procedures:
 Risk assessment procedures are used to assist the auditor in understanding the business better and in planning the nature, timing, and extent of audit procedures.  Substantive analytical procedures are used to obtain evidential matters about particular assertions related to the account balances or classes of transactions. During the interim phase, our engagement team will set up expectations for the year-to-date results and balances and compare them with budgeted and prior-year amounts. This process allows us to forecast year-end amounts, reducing the workload during the year-end phase and allowing us to focus on areas of concern.
 Final analytical procedures are used as an overall review of the financial information in the last review stage of the audit. The Engagement Partner(s) and Manager(s) will perform a high-level analytical analysis of the financial information, comparing its data both quantitatively and qualitatively to ensure the amounts are fairly presented in all material respect in the financial statements.

Approach to be Taken to Gain and Document an Understanding of the Internal Control Structure Audit risk assessment is established by an internal control review, combined with the engagement team’s understanding of the City’s operations and accounting software. Using the Committee of Sponsoring Organizations (COSO) Framework, staff members will evaluate the City’s processes and identify any control deficiencies. These diagnostic review procedures allow the engagement team to assess the City’s systems and controls and to provide constructive feedback to management.

During our initial planning phase of the audit, our engagement team, including the engagement Partner and Manager, will obtain an understanding of the entity and its environment. It is an essential aspect of performing an audit under generally accepted auditing standards. That understanding establishes a frame of reference within which the auditor plans the procedures and exercises professional judgment about assessing risks of material misstatement of the financial statements and responding to those risks throughout the examination.

During the interim phase of the audit, our engagement team will perform a walkthrough of all significant accounting systems, including processes for financial reporting, revenue recognition and cash receipts, purchasing/contract management and cash disbursements, payroll and related liabilities, and others. Our auditors will obtain the written policies and procedures, inquiring accounting personnel, and document the process in either a flowchart or narrative summary format. After gaining an understanding of the accounting and internal control systems, our auditor will make a preliminary assessment of control risk, at the assertion level, for each material account balance or class of transactions.

City of Desert Hot Springs
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The form and extent of this documentation are influenced by the size and complexity of the entity and the nature of its accounting and internal control systems. Generally, the more complex the entity’s accounting and internal control systems and the more extensive the auditor’s procedures, the broader our documentation will need to be.

Approach to be Taken in Determining Laws and Regulations that Will be Subject to Audit Test Work The Firm stays continually up to date with audit requirements—including new regulations, compliance supplements, state guidelines, and related contracts—to ensure that we conduct audits under applicable laws and regulations. We test transactions for compliance with the Single Audit Act, California Government Code, GANN Appropriations Limit, provisions of applicable grant guidelines, requirements of local measures, and others.

For example, the Single Audit Act requires that we determine which grants to include in our audit and select transactions from those grants for detailed testing. While most items will be tested as part of the Interim phase, we cannot determine which grants will be selected for the Single Audit until the year-end/fieldwork stage of the audit.

Our compliance audits of cash, investments, debt covenants, and other areas will be performed following the California Government Code, which has many provisions and regulations covering investments.

Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance To test compliance, we will follow the AICPA’s Audit Sampling Considerations of Uniform Guidance Compliance Audits. We will select an appropriate sample size based on our professional judgment and knowledge. Any deviations from control and compliance requirements will be documented.

Audit Firm’s Expectations of the Role and Participation of City’s Staff in the Audit Process The engagement team will meet with the City’s management during the initial planning stage to discuss audit schedules and review the prior year's audit findings (if any). We will deliver a list of all documents to be provided by the City’s staff. Once such materials are agreed upon by the engagement team and City’s finance personnel, no other schedules will be requested unless new information comes to light in the course of test work.

Our goal is to cause the least amount of interruptions to the City’s daily operations; therefore, to the extent possible, we will use information in the form available from the City’s records.

We believe client/engagement team communication is vital to perform results satisfactorily. With that sentiment in mind, we will hold regular meetings with the City’s management to determine the status of the audit as well as any items which will require special attention. Open and frequent communication is critical.

Objectives of Our Services
Our primary objective for the proposed audit is to examine the City’s financial statements and express our opinion on the fairness of the presentation, following generally accepted accounting principles. Other objectives that will benefit the City include the following:
 To offer beneficial observations and recommendations about policies and procedures for accounting and operating controls
 To identify opportunities to make City operations more efficient and reduce costs  To perform the audit efficiently and effectively. Disruptions to office operations are kept to a minimum  To provide continuing advisory services so the City can implement recommendations  To meet these objectives at no additional cost to the City The Engagement Team will perform the audit abiding by the Firm’s quality-control procedures, which include following standard audit programs, careful planning, using industry-standardized software for auditing and internal control documentation, and welcoming an objective review of audit work. In other words, our client-tailored approach emphasizes careful planning, open communication, and proper assignment of responsibilities.

The Firm will supply portable computers to the on-site staff members.

City of Desert Hot Springs
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Identification of Anticipated Potential Audit Problems
While we do not expect any problems with the audit, we will carefully investigate and monitor the following relevant accounting issues:

Investments:
 Compliance with GASB 31 and GASB 34
 Authorization and approval process for City investments  Controls to assure the City’s compliance with investment limitations and types of specific investments  Monitoring by the City of its investments
Financial Reporting:
 Compliance with current reporting and disclosure requirements issued by GASB  Compliance with the various GASBs in effect
 Perform valuations of OPEB benefits to determine the liability for all benefits promised to active, retired, and inactive plan members as of each valuation date
 Compliance with Governmental Accounting Standards Board (GASB) Statements 96  Compliance with infrastructure obligations and regulatory provisions Internal Control Structure:
 City’s internal control functions and compliance with proper internal control philosophies  Computer-system processes and controls and adequacy of the control environment

City of Desert Hot Springs
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Let’s Get to Work!
Benefits of Choosing The Pun Group LLP
The Pun Group LLP is recognized for its professionalism, integrity and for providing clients with practical solutions unique to their circumstances and issues. Our Firm prides itself on being able to provide personalized client services, and with that sentiment in mind, we have carefully chosen our engagement teams. The Pun Group’s primary objective is to continue offering the City of Desert Hot Springs solutions and directions led by highly experienced and capable partners who can successfully implement the work and produce the results you expect. This philosophy and mindset allow us to provide a superior level of service and a quality audit.

We trust that this proposal has given you the information needed about the Firm, the engagement team members, the overall audit approach, cost-saving measures, and audit fees. We are committed to exceeding your expectations, and we look forward to continuing to bring our experience and expertise to the City of Desert Hot Springs while providing you with the excellent level of service that you expect and deserve.

Thank You
Thank you for allowing us to submit our qualifications to continue providing you with Auditing Services. Please direct inquiries to:

Kenneth H. Pun, CPA, CGMA
Managing Partner
Email: [email protected]
Phone: (949) 777-8801 | Fax: (949) 777-8850
Sincerely,
The Pun Group LLP
Certified Public Accountants and Business Advisors

City of Desert Hot Springs
i | PUNGROUP.CPA
Appendix A – Available Training
Strengthen Your Accounting Knowledge: TPG Client Training Webinars We pride ourselves in leading the governmental auditing profession nationwide and statewide. Members of our team have been assigned to the AICPA and State Government Accounting and Audit committees. Our membership with these two levels of government keeps us current, and such involvement helps our Firm with the constant changes in accounting and auditing standards, laws and regulations, and compliance provisions, which have created an unprecedented complexity in public accounting for state and local governments.

Every year, the Firm hosts a conference to update governmental clients on new technical accounting and financial issues. Since last year, by implementing “Webinars,” we’ve been expanding our horizons and offering our clients 15 hours of Continuing Professional Education (CPE). These sessions are free of charge and part of the service package provided to our clients.

CPE courses we offer:

City of Desert Hot Springs
ii | PUNGROUP.CPA
Appendix B – Certificate of Insurance

ORANGE COUNTY SAN DIEGO BAY AREA LAS VEGAS PHOENIX
www.pungroup.cpa

BeautifulsunsetinDesertHotSprings,CA Imagecredit:www.pinterest.com ManagingPartner
200E.SandpointeAve.,Suite600,SantaAna,CA92707
(949)777-8801|[email protected]
KennethH.Pun,CPA,CGMA

The Pun Group LLP is recognized for its professionalism, integrity and for providing clients with practical solutions unique to their circumstances and issues. You will receive a superior level of service and a quality audit.

Thank You!
Thank you for allowing us to submit our qualifications to provide you with Auditing Services.

The Pun Group LLP
Certified Public Accountants and Business Advisors

WHY CHOOSE
THE PUN GROUP LLP?
 Big firm expertise, small firm values
 Personal attention meets technical expertise
 A unique firm culture
 Innovation embraced
 Achievable plans to move your organization forward
The Pun Group’s most
valuable asset is our
people, they and their
deep experience drive our
every interaction with
clients.
“
”
Kenneth H. Pun, CPA, CGMA
Founder & Managing Partner

City of Desert Hot Springs
Table of Contents
Total All-Inclusive Maximum Price ................................................................. 1 Rates for Additional Professional Services .................................................... 2 Out of Pocket Expenses and Manner of Payment ......................................... 2

The Pun Group Wins
2023 “Best of Accounting” Award
The Pun Group LLP is proud to have won 2023’s Best of
Accounting® award from ClearlyRated for providing superior service to its clients.

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City of Desert Hot Springs
1 | PUNGROUP.CPA
Total All-Inclusive Maximum Price
We are committed to the performance of a high-quality audit at the most reasonable fee level possible, both initially and throughout the engagement. Also, our partners will provide advice and consultation as needed at no additional cost to the City of Desert Hot Springs.

Name of Firm: The Pun Group LLP – Certified Public Accountants and Business Advisors Contact Name: Kenneth H. Pun, CPA, CGMA
Contact Email Address: [email protected]
Authorization to Represent the Firm
I, the undersigned, certify I am duly authorized to represent The Pun Group LLP and am empowered to submit this bid. In addition, I certify I am authorized to contract with the City of Desert Hot Springs on behalf of the Firm.

April 14, 2023
_________________________________________ _______________________________ Kenneth H. Pun, CPA, CGMA | Managing Partner Date
The Pun Group LLP
Total All-Inclusive Maximum Price
Our proposed fees for Auditing Services for the three fiscal years ending June 30, 2023, June 30, 2024, and June 30, 2025, with the option to extend the contract for each of the two (2) subsequent fiscal years, are as follows:

Work to be performed: FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Audit of City of Desert Hot Springs, including Housing
Successor, Successor Agency, and Financing Authority $ 39,140 38,000 $ 40,314 $ 41,523 $ 42,769 $ Single Audit - 1 program (1) 4,000 4,120 4,244 4,371 4,502 GANN Appropriations Limit 570 587 605 623 642
Annual State Controller's Report:

City of Desert Hot Springs 2,800 2,884 2,971 3,060 3,152 Desert Hot Springs Public Financing Authority 1,200 1,236 1,273 1,311 1,350 Desert Hot Springs Successor Agency 1,700 1,751 1,804 1,858 1,914 Transient Occupancy Tax AUP (up to 4 hotels) 14,000 14,420 14,853 15,299 15,758 Utility User Tax 2,500 2,575 2,652 2,732 2,814
DHS Housing Successor Compliance Audit 4,000 4,120 4,244 4,371 4,502 Total All-Inclusive Maximum Price: 68,770 $ 70,833 $ 72,250 $ 73,695 $ 75,169 $ Optional Years
(1) Single Audit fees based on one (1) major programs. The fee for auditing additional major programs will be $5,000 each. The number of programs determined to be “major” will be based on OMB Uniform Guidance.

The Engagement Team will discuss this with the City of Desert Hot Springs’s Management before starting Single Audit work.

City of Desert Hot Springs
2| PUNGROUP.CPA
Rates for Additional Professional Services
Any supplemental reports, audits, or agreed-upon procedures not covered by this proposal may be added to a written agreement prior to commencing audit work. The Firm and the City will discuss and approve the scope and associated costs of these tasks. Any additional work will be performed at the above-quoted hourly rates.

Out-of-Pocket Expenses and Manner of Payment
Out of Pocket Expenses are Included in the Total All-Inclusive Maximum Price and Reimbursement Rates The Firm’s policy is to maintain flexible billing rates to meet the needs of clients and help them control costs. In the interest of continuing our long-term relationship, we will absorb expenses such as travel and printing costs.

Additionally, our Partners will be available to provide advice and consultation as necessary to the City of Desert Hot Springs. The Firm will also absorb these costs.

Manner of Payment
Engagement Team members are required to maintain timesheets detailing the date, number of hours, and work performed for every audit task. The Firm will collect these timesheets and bill the City of Desert Hot Springs at the rates outlined in the Total All-Inclusive Maximum Price section in four stages: (1) at the conclusion of the planning phase, (2) at the conclusion of the interim phase, (3) at the conclusion of the Year-End phase, (4) and after presentation and acceptance of the final audit reports. Interim billings will cover a period not less than a calendar month. The billing amounts generally break down as follows:

Partner(s) 300 $
Director(s) 250 $
Senior Manager(s) 225 $
Manager(s) 200 $
Supervisor(s) 175 $
Senior Accountant(s) 150 $
Staff Accountant(s) 125 $
Clerical 100 $
Hourly Billing Rates
Work Performed % of Proposal Amount
Planning 10%
Interim 40%
Fieldwork 40%
Presentation and Acceptance of Reports 10%

ORANGE COUNTY SAN DIEGO BAY AREA LAS VEGAS PHOENIX
www.pungroup.cpa

SR-23-114
City of Desert Hot Springs
City Council

AGENDA ITEM REPORT
To:

Date: May 16, 2023
Department: Administrative Services
Prepared by: Geoffrey Buchheim, Administrative Services Director Subject: Landscape and Lighting Maintenance District No. 1 Intention Proceedings for the Levy and Collection of Assessments
RECOMMENDATION:
1) Adopt a Resolution of the City Council, declaring its intention for the levy and collection of assessments for the Citywide Landscape and Lighting Maintenance District No. 1, Zone A and Zone B, for Fiscal Year 2023-24; and
2) Adopt a Resolution of the City Council, approving the Annual Engineer’s Report regarding the proposed levy and collection of assessments for the Landscape and Lighting Maintenance District No. 1 for Fiscal Year 2023-24.

BACKGROUND:

The City Council has by previous resolutions formed and levied annual assessments for Landscape and Lighting Maintenance District No. 1 (the "District") pursuant to the Landscape and Lighting Act of 1972, and Articles XIIIC and XIIID of the Constitution of the State of California (collectively, "Assessment Law") to pay for the maintenance of improvements and facilities and services related thereto by all parcels that have special benefit conferred upon them. Under the Assessment Law, all parcels that have special benefits conferred upon them as a result of the maintenance and operation of improvements shall be identified, and the proportionate special benefit received by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels that receive special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

The improvements provided within the District may include but are not limited to, the construction, operation, maintenance and servicing of landscaping, sidewalks, trees, street lighting, park facilities, parkways, street tree lighting and appurtenant facilities. Services and maintenance include, but are not limited to, personnel, electrical energy and lease costs from utility providers, water and gas costs from utility providers, equipment, maintenance of vehicles, materials, contracting services, and other items necessary for the satisfactory operation of the facilities.

DISCUSSION:

The annual engineer’s report has been prepared, setting forth the District’s improvements, and the annual costs and expenses of services, operations, and maintenance of the District, and additionally, providing the assessment roll containing the Fiscal Year 2023-24 levy for each parcel within the District (“Engineer’s Report”).

SR-23-114
Approval of the two resolutions attached to this staff report would declare the City’s Council’s intention to levy the appropriate assessments, and additionally, approve the Engineer’s Report upon which said levies would be based, in accordance with the procedures set forth by the Assessment Law, for the collection of assessments to pay for the maintenance, services, and operation of all improvements and facilities within the District. The Public Hearing has been set for June 20, 2023 at 6:00 pm.

FISCAL IMPACT:

The levy and collection of assessments for the Fiscal Year 2023-24 is estimated to generate $571,691.94 for Landscape and Lighting Maintenance District No. 1.

ATTACHMENTS:

Exhibit 1 - Resolution of Intention for LMD No. 1
Exhibit 2 - Resolution Approving the Engineer's Report for LMD No. 1 Exhibit 3 - Preliminary Engineer's Report for FY 23-24 LMD No. 1 Exhibit 4 - Council Properties Map
Exhibit 5 - Assessment Roll FY 23-24 LMD No. 1

Resolution No. 2023-______
Date Adopted: May 16, 2023

RESOLUTION NO. 2023-_________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DESERT

HOT SPRINGS, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA,

DECLARING ITS INTENTION FOR THE LEVY AND COLLECTION OF

ASSESSMENTS FOR THE LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT NO. 1, FISCAL YEAR 2023-24
WHEREAS, the City Council has by previous Resolutions formed and levied annual assessments for Landscape and Lighting Maintenance District No. 1 (hereinafter referred to as the “District”), pursuant to the terms and provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (Section 22500 et seq.) (the “Act”), and Articles XIIIC and XIIID of the Constitution of the State of California (together, the “Constitution”) (the Act and the Constitution are referred to collectively as the “Assessment Law”), that provide for the levy and collection of assessments by the County of Riverside for the City of Desert Hot Springs to pay for the maintenance of all improvements and facilities and services related thereto; and WHEREAS, the City Council has retained Webb Municipal Finance, LLC, for the purpose of assisting with the annual levy and assessments (“Annual Levy”) for the District, and to prepare and file a report with the City Clerk in accordance with the Assessment Law.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL, AS FOLLOWS:

Section 1. Recitals
That the recitals set forth above are true and correct.

Section 2. Declaration of Intention
That the City Council hereby declares that it is its intention to seek an Annual Levy for the District pursuant to the Assessment Law, over and including the land within the District boundaries, and to levy and collect assessments on all such land to pay the annual costs for the maintenance of the improvements and facilities and services related thereto. The City Council finds that the public’s best interest requires such levy and collection.

Section 3. District Boundaries
That the boundaries of the District are described as the boundaries previously defined in the original formation documents of the District, within the boundaries of the City of Desert Hot Springs, County of Riverside, State of California.

Section 4. District Improvements
That the improvements to be maintained and serviced within the District shall include the landscaping, sidewalks, trees, street lighting, park facilities, parkways, street tree lighting and appurtenant facilities. Cost associated with services provided and maintenance shall include, but shall not be limited to, those incurred for personnel, electrical energy and lease costs from Southern California Edison, utilities such as water and gas, equipment, maintenance vehicles, materials, contracting services, and other items necessary for the satisfactory operation of the facilities.

Resolution No. 2023-______
Date Adopted: May 16, 2023

Section 5. Proposed Assessment Amounts
That for Fiscal Year 2023-24, the proposed assessments for the District are outlined in the Engineer’s Annual Levy Report which details any changes or increases in the annual assessment from the previous fiscal year.

Section 6. Notice to Property Owners
That the City shall give notice of the time and place of the Public Hearing to all property owners within the District by causing the publishing of this Resolution once in the local newspaper not less than ten (10) days before the date of the Public Hearing, and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such property owner. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard.

Section 7. Notice of Public Hearing
That notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, June 20, 2023, at 6:00pm or as soon thereafter as feasible in the City Council Chambers, located at 11-999 Palm Drive, Desert Hot Springs, California.

Section 8. Direction to Give Notice
That the City Clerk is hereby authorized and directed to give notice of such hearing as provided by law.

Section 9. Severability
That the City Council declares that, should any provision, section, paragraph, sentence or word of this Resolution be rendered or declared invalid by any final court action in a court of competent jurisdiction or by reason if any preemptive legislation, the remaining provisions, sections, paragraphs, sentences or words of this Resolution as hereby adopted shall remain in full force and effect.

Section 10. Effective Date
That this Resolution shall take effect upon its adoption.

Section 11. Certification
That the City Clerk shall certify as to the adoption of this Resolution and shall cause the same to be processed in the manner required by law.
[SIGNATURES FOLLOW ON THE NEXT PAGE]

Resolution No. 2023-______
Date Adopted: May 16, 2023

PASSED AND ADOPTED by the City Council of the City of Desert Hot Springs at a regular meeting held on this sixteenth day of May 2023 by the following vote:

AYES:

NAYS:

ABSENT:

RECUSED:

ATTEST: APPROVED:

Jerryl Soriano, City Clerk Scott Matas, Mayor
APPROVED AS TO FORM:

Jennifer Mizrahi, City Attorney

Resolution No. 2023-______
Date Adopted: May 16, 2023

CERTIFICATE OF CLERK
I, Jerryl Soriano, City Clerk of the City of Desert Hot Springs, do hereby certify that the foregoing is a full, true, and correct copy of a resolution duly adopted at a regular meeting of the City Council of the City of Desert Hot Springs duly and regularly held at the regular meeting place thereof on May 16, 2023, of which meeting all of the members of said City Council had due notice, and at said meeting said resolution was adopted by the following vote:

AYES:

NOES:

ABSENT:

RECUSED:

I do hereby further certify that an agenda of said meeting was posted at least 72 hours before said meeting at 11-999 Palm Drive, Desert Hot Springs, CA 92240, a location freely accessible to members of the public, and a brief description of said resolution appeared on said agenda.

I do hereby further certify that I have carefully compared the foregoing copy with the original minutes of said meeting on file and of record in my office; that said copy is a full, true and correct copy of the original resolution adopted at said meeting and entered in said minutes; and that said resolution has not been amended, modified, rescinded or revoked in any manner since the date of its adoption, and the same is now in full force and effect.

Dated: May 16, 2023
City Clerk of the City of Desert Hot Springs
[SEAL]

Resolution No. 2023-______
Date Adopted: May 16, 2023

RESOLUTION NO. 2023-________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DESERT

HOT SPRINGS, COUNTY OF RIVERSIDE, STATE OF CALIFORNIA,
FOR APPROVAL OF THE ANNUAL ENGINEER’S REPORT

REGARDING THE PROPOSED LEVY AND COLLECTION OF

ASSESSMENTS FOR THE LANDSCAPE AND LIGHTING
MAINTENANCE DISTRICT NO 1, FISCAL YEAR 2023-24
WHEREAS, the City Council has by previous Resolutions formed and levied annual assessments for Landscape and Lighting Maintenance District No. 1 (hereinafter referred to as the “District”), pursuant to the terms and provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (Section 22500 et seq.) (the “Act”), and Articles XIIIC and XIIID of the Constitution of the State of California (together, the “Constitution”) (the Act and the Constitution are referred to collectively as the “Assessment Law”), that provide for the levy and collection of assessments by the County of Riverside for the City of Desert Hot Springs to pay for the maintenance of all improvements and facilities and services related thereto; and WHEREAS, the City Council has retained Webb Municipal Finance, LLC, for the purpose of assisting with the annual levy and assessments for the District, and to prepare and file a report with the City Clerk in accordance with the Assessment Law; and
WHEREAS, Webb Municipal Finance, LLC has prepared a preliminary Engineer’s Report (“Report”) generally containing the following:

A. A Description of the District Improvements; and
B. The Annual Budget (Costs and Expenses of Services, Operations and Maintenance); and C. The Assessment Roll containing the Fiscal Year 2023-24 Levy for each Assessor’s Parcel within the District.

NOW, THEREFORE BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL FOR THE DISTRICT, AS FOLLOWS:

Section 1. Recitals
That the above recitals set forth above are true and correct.

Section 2. Approval of Annual Engineer’s Report
That the City Council hereby approve the Report.

Section 3. Acknowledgement of Filing of Report
That the City Council hereby acknowledges that upon completion of the preparation of the “Report,” the original Report shall be filed with the City Clerk in accordance with the Assessment Law.

Section 4. Severability
That the City Council declares that, should any provision, section, paragraph, sentence, or word of this Resolution be rendered or declared invalid by any final court action in a court of competent jurisdiction or by reason if any preemptive legislation, the remaining provisions, sections, paragraphs, sentences, or words of this Resolution as hereby adopted shall remain in full force and effect.

Resolution No. 2023-______
Date Adopted: May 16, 2023

Section 5. Effective Date
That this Resolution shall take effect upon its adoption.

Section 6. Certification
That the City Clerk shall certify as to the adoption of this Resolution and shall cause the same to be processed in the manner required by law.

PASSED AND ADOPTED by the City Council of the City of Desert Hot Springs at a regular meeting duly held on the sixteenth day of May 2023 by the following vote:

AYES:

NAYS:

ABSENT:

RECUSED:

APPROVED:

Jerryl Soriano, City Clerk Scott Matas, Mayor
APPROVED AS TO FORM:

Jennifer Mizrahi, City Attorney

Resolution No. 2023-______
Date Adopted: May 16, 2023

CERTIFICATE OF CLERK
I, Jerryl Soriano, City Clerk of the City of Desert Hot Springs, do hereby certify that the foregoing is a full, true, and correct copy of a resolution duly adopted at a regular meeting of the City Council of the City of Desert Hot Springs duly and regularly held at the regular meeting place thereof on May 16, 2023, of which meeting all of the members of said City Council had due notice, and at said meeting said resolution was adopted by the following vote:

AYES:

NOES:

ABSENT:

RECUSED:

I do hereby further certify that an agenda of said meeting was posted at least 72 hours before said meeting at 11-999 Palm Drive, Desert Hot Springs, CA 92240, a location freely accessible to members of the public, and a brief description of said resolution appeared on said agenda.

I do hereby further certify that I have carefully compared the foregoing copy with the original minutes of said meeting on file and of record in my office; that said copy is a full, true and correct copy of the original resolution adopted at said meeting and entered in said minutes; and that said resolution has not been amended, modified, rescinded or revoked in any manner since the date of its adoption, and the same is now in full force and effect.

Dated: May 16, 2023
City Clerk of the City of Desert Hot Springs
[SEAL]

Preliminary Engineer’s Report
Fiscal Year 2023‐2024
City of Desert Hot Springs
Landscape and Lighting Maintenance District No. 1
Prepared For
May 2023

Table of Contents
Sections
Section i. Engineer’s Statement _________________________________________________i Section 1. Plans and Specifications ______________________________________________ 1 Section 2. Cost Estimate ______________________________________________________ 4 Section 3. Assessment ________________________________________________________ 5 Tables
Table i‐1. Summary of Assessments_____________________________________________iii Table 2‐1. Zone A and Zone B Budget ____________________________________________ 4 Table 3‐1. Zone A and Zone B Assessment Rates ___________________________________ 7 Table 3‐2. Zone B Assessment History ___________________________________________ 7 Table 3‐3. Assessment by Zone _________________________________________________ 8 Appendices
Appendix A. Assessment Roll __________________________________________________ A‐1 Appendix B. Boundary Map ___________________________________________________ B‐1

i. Engineer’s Statement
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 i
AGENCY: CITY OF DESERT HOT SPRINGS
PROJECT: LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1 TO: CITY COUNCIL

CITY OF DESERT HOT SPRINGS

STATE OF CALIFORNIA
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City Council (the “City Council”) of the City of Desert Hot Springs (the “City”), State of California, submitted herewith is the Engineer’s Report for Landscape and Lighting Maintenance District No. 1 (the "Report"), consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscape and Lighting Act of 1972" (the “Act”), as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2023‐012 adopted by the City of Desert Hot Springs City Council, Riverside County, California ordering the preparation of the Report for Landscape and Lighting Maintenance District No. 1 (the “District” or “LMD No. 1”). This Report is applicable for the ensuing 12‐month period, being the Fiscal Year commencing July 1, 2023, to June 30, 2024.

SECTION 1 PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improved for the Fiscal Year. The plans and specifications show and describe the existing improvements and are sufficient in showing and describing the general nature, location and extent of the improvements.

SECTION 2 A COST ESTIMATE of the improvements to be maintained and‐or improved for the mentioned Fiscal Year.

SECTION 3 An ASSESSMENT showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the exterior boundaries as shown in Appendix B.

i. Engineer’s Statement
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the City of Desert Hot Springs, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape and Lighting Maintenance District No. 1 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.

Executed this   day of   2023.

ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385

ENGINEER OF WORK

ON BEHALF OF THE CITY OF DESERT HOT SPRINGS

STATE OF CALIFORNIA
Final approval, confirmation and levy of the annual assessment and all matters in the Engineer's Report were made on the   day of   2023, by adoption of Resolution No.   by City Council.

CITY CLERK

CITY OF DESERT HOT SPRINGS

STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report were filed in the City Clerk’s Office on the day of   , 2023.

CITY CLERK

CITY OF DESERT HOT SPRINGS

STATE OF CALIFORNIA

i. Engineer’s Statement
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 iii
WHEREAS, on April 18, 2023, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Levy and Collection of Assessments and the Preparation of an Engineer’s Report for LMD No. 1; Whereas, the Resolution of Intention directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operation and servicing of the improvements for LMD No. 1 for the referenced Fiscal Year, a diagram for LMD No. 1 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operation and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 1 in proportion to the special benefit received;
NOW THEREFORE, the following assessment is made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within LMD No. 1 in proportion to the special benefit received:

Table i‐1
Summary of Assessments
Description
Fiscal Year 2022‐23
Estimated Through
June 30, 2023
Fiscal Year 2023‐24
Estimated Through
June 30, 2024
Costs
Costs $1,307,613.00   $2,248,061.00
Operating Reserve Collection $0.00   $0.00
Total Costs $1,307,613.00   $2,248,061.00

Zone A Assessment
Zone A Parcels Subject to Zone A Assessment 13,837   13,838 Zone B Parcels Subject to Zone A & B Assessment 262   262 Total Number of Parcels Subject to Zone A Assessment 13,837   13,838 Assessment Amount per Parcel $40.56   $40.56
Total Zone A Assessment $561,228.72   $561,269.28

Zone B Assessment
Total Linear Footage in Zone B 20,047.45   20,047.45
Assessment Amount per Linear Foot $0.52   $0.52
Total Zone B Assessment $10,424.67   $10,424.67

Adjustments
Rounding ($2.01) ($2.01)
Total Assessment   $571,651.38   $571,691.94

Surplus / (Deficit) ($735,961.62) ($1,676,369.06)

1. Plans and Specifications
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 1
LMD No. 1 provides and ensures the continued maintenance, servicing, administration, and operation of various landscaping, park facilities, parkways, trees and street lighting improvements, and associated appurtenances located within the boundaries of LMD No. 1.

Description of the Boundaries of LMD No. 1
The boundary of LMD No. 1 includes all of the territory within the City of Desert Hot Springs. Within the District there are two benefit Zones, Zone A and Zone B. Zone A includes all of the territory within the City. The assessments associated within Zone A include the maintenance costs for the street lighting system and parks.

Zone B includes the territory known as the Palm Tree Lighting and Parkway Maintenance boundary. The boundaries within Zone B include 8th street on the north, West Avenue on the west, Verbena Drive on the east, and Hacienda Drive on the south.

Description of Improvements and Services
The improvements include the construction, operation, maintenance, and servicing of landscaping, sidewalks, trees, street lighting, park facilities, parkways, street tree lighting, and appurtenant facilities. Service and maintenance include, but are not limited to, personnel, electrical energy and lease costs from Edison, utilities such as water and gas, equipment, maintenance vehicles, materials, contracting services, and other items necessary for the satisfactory operation of the facilities.

Reference is made to the plans and specifications for the improvements, which are on file with the office of the City Clerk.

Description of Capital Improvement Projects
Within the past fifteen years the City has performed the following park and street capital improvement projects:

Tedesco Park:
 New Park  ‐  Construction of new BMX/Skate Park, two basketball courts, playground equipment with shade, walkways, law area, small amphitheater, and new parking lot and retention basin. Projects were completed in 2008 and 2010.
 Playground Improvements  ‐ Construction of 3 new playground equipment (shades in 2020), and ADA walkway. The project was completed in Fiscal Year 2019‐20.  LED Upgrades ‐ Lighting upgrades and improvements. Project was completed in Fiscal Year 2019‐20.  Playground Shade Improvements ‐ Construction of 3 new playground equipment shade structures. The project was completed in Fiscal Year 2020‐21.
 Park Walkway Improvements – The project is under construction.  Trash Receptacle Upgrades – The project was completed in Fiscal Year 2020‐21.

Mission Spring Park:
 Lighting and Parking Improvements ‐ New large sport park, new soccer field lawn, Musco sports lighting, playground equipment, parking lot, and new entryways. Projects were completed in 2010 and 2012.  Playground Improvements  ‐ Construction of 3 new playground equipment, and ADA walkway. Project was completed in Fiscal Year 2019‐20.
 LED Upgrades ‐ Lighting upgrades and improvements. The project was completed in Fiscal Year 2019‐20.  Playground Shade Improvements ‐ Construction of 3 new playground equipment shade structures. The project was completed in Fiscal Year 2020‐21.
 Trash Receptacle Upgrades – The project was completed in Fiscal Year 2020‐21.  Playground Slide Replacement – The project was completed in Fiscal Year 2020‐21.

1. Plans and Specifications
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 2
Wardman Park:
 Pickleball Courts, Swings, Little League Bleachers, Picnic Tables, BBQs, ADA walkways ‐ Rehabilitation of tennis courts into pickleball courts, new swings added to playground, new little league field bleachers were installed, and ADA walkways. The project was completed in Fiscal Year 2018‐19.  LED Upgrades ‐ Lighting upgrades and improvements. The project was completed in Fiscal Year 2019‐20.  Dog Park  ‐ Completion of a new dog park, with fencing and entry, landscaping, decomposed granite, shade structure. The project was completed in Fiscal Year 2018‐19.  Installed new LED Wireless Score Board – The project was completed in Fiscal Year 2020‐21.  Baseball Field Snack Bar Improvements – The project was completed in Fiscal Year 2020‐21.  Baseball Field Snack Bar HVAC Upgrades – The project is currently in construction.  Preliminary Design for Improvements to Wardman Park Community Center – The preliminary design was completed in Fiscal Year 2020‐21.
 Preliminary Design for Improvements to Wardman Park Pool – The preliminary design was completed in Fiscal Year 2020‐21.
 Trash Receptacle Upgrades – The project was completed in Fiscal Year 2020‐21.

Rotary Park:
 Dog Park – Completion of new dog park, with fencing and entry, landscaping, new signage. The project was completed in Fiscal Year 2018‐19.
 Dog Park Fencing and Gate upgrades – The project is to be completed in Fiscal Year 2021‐22.

Veterans Park:
 Landscape Improvements – Removal and re‐landscaping of park, and new LED upgrades. Projects were completed in 2017 and 2020.
 Electrical Upgrades, New Breaker Box, New Outlets, etc. – The project was completed in Fiscal Year 2020‐21.

Health and Wellness Center:
 Outdoor Gym and Playground Improvements  ‐  New outdoor gym and playground equipment with shades. The project was completed in Fiscal Year 2012‐13.

Corporate Yard Park
 Design of New Park – Includes football field, baseball field, parking lot, sports lighting, etc. Design is on‐ going.

Reflection Park
 Design of Reconstruction/Rehabilitation of Hot Springs Park int Reflection Park – Design is on‐going.

Street Improvement Projects:
 Palm Drive Median Improvements  ‐  Construction of the extension of medians with new landscaping, ground cover, palm trees, shrubs, and rocks and boulders. Project Limits – Palm Drive at Two Bunch Palm Trails Intersection, Palm Drive at Hacienda Ave Intersection, Palm Drive at Acoma Intersection, Palm Drive at Camino Aventura (state of the art lighting at this location). The project was completed in Fiscal Year 2019‐20.
 Entryway Improvements ‐ Construction of the extension of median and two sides of the street, including sidewalks, curb and gutter, garden block wall, with new landscaping, ground cover, palm trees, shrubs, rocks and boulders, and state of the art lighting. Project Limits – Palm Drive at Paul Road. The project was completed in Fiscal Year 2019‐20.
 ATP Cycle 3 Palm Drive Improvements  ‐ Completion of missing sidewalks, asphalt surface rehab, new bike lanes, flashing safety signs, 34 new street lights. Project Limits – Camino Aventura to Two Bunch Palms Trail. The project was completed in Fiscal Year 2019‐20.

1. Plans and Specifications
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 3
 Palm Drive Street Lighting and Safety Improvements ‐ Completion of missing sidewalks, asphalt surface rehab, new bike lanes, flashing safety signs, and 24 new street lights. Project Limits –Two Bunch Palms Trail to Pierson Blvd. The project was completed in Fiscal Year 2019‐20.  Hacienda Ave Improvement Project ‐ Completion of missing sidewalks, asphalt surface rehab, new bike lanes, flashing safety signs, new landscaping on parkway including 92 trees estimated, and installation of 46 new street lights. Project Limits –West Drive to Foxdale Ave. The project is currently in design with an estimated construction completion in 2023.
 HSIP 9 – Palm Drive Traffic Signal Safety Upgrades – Construction to begin Fiscal Year 2021‐22.  HSIP 9 – Palm Drive Intersection Safety Improvements ‐ Construction to begin Fiscal Year 2021‐22.  Installation of Changeable Message Signs on Palm Dr and N. Indian Canyon Dr  ‐ Construction to begin Fiscal Year 2021‐22.
 Pierson Blvd Slurry and Striping – Construction to begin Fiscal Year 2021‐22.

Boundary Map
An Assessment Diagram for LMD No. 1 has been submitted to the City Clerk in the format required under the provision of the Act. The lines and dimensions shown on maps of the County Assessor of the County of Riverside for the current year are incorporated by reference in a Boundary Map in Appendix B herein and made part of this Report.

2. Cost Estimate
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 4
The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications are summarized as follows:

Table 2‐1
Zone A and Zone B Budget
Description
Fiscal Year 2022‐23
Estimated Through
June 30, 2023
Fiscal Year 2023‐24
Estimated Through
June 30, 2024
Street Lighting
Utilities‐ Street Lighting $46,000.00   $46,000.00
Supplies and Maintenance $45,000.00   $71,075.00
Contract Services $224,021.00   $544,172.00
Subtotal Street Lighting Direct Costs $315,021.00   $661,247.00

Park Maintenance
Personnel Services $244,327.00   $285,288.00
Benefits $97,720.00   $130,327.00
Utilities $255,000.00   $228,108.00
Vehicle Fuel Expense $14,000.00   $19,000.00
Vehicle Repair and Maintenance $2,500.00   $2,550.00
Uniform Allowance $963.00   $963.00
Supplies and Maintenance $195,800.00   $208,714.00
Contract Services $166,802.00   $606,384.00
Equipment $0.00   $90,000.00
Subtotal Park Maintenance Costs $977,112.00   $1,571,334.00

Tree Trimming
Contract Services $15,480.00   $15,480.00
Subtotal Tree Trimming Costs   $15,480.00   $15,480.00

Total Costs $1,307,613.00   $2,248,061.00

3. Assessment
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 5
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

However, even if assessments are initially exempt from Proposition 218, if the assessments are increased in the future, the City will need to comply with the provisions of Proposition 218 for that portion of the increased assessment formula (e.g., CPI increase).

Proposition 218 does not define the term “streets,” however, based on the opinions of the public agency officials, attorneys, assessment engineers and Senate Bill 919, it has been determined that streets include all public improvements located within the street rights‐of‐way. This would include median and parkway landscaping, traffic signals, safety lighting, and street lighting.

Proposition 218 defines “assessment” as “any levy or charge upon real property by an agency for a special benefit conferred upon the real property.” Cal. Const., art. XIII D, §2(b). A special assessment, sometimes called a “benefit assessment,” is a charge generally levied upon parcels of real property to pay for benefits the parcels receive from local improvements. Special assessments are levied according to statutory authority granted by the Legislature or, in some instances, local charters. Distinguishing among taxes, fees, and assessments can be difficult and often depends on the context in which the distinction is made. For example, taxes, assessments and property‐related fees all may be imposed on property. The key feature that distinguishes an assessment from a tax, fee, or charge is the existence of a special benefit to real property. Without identifying a special benefit, there can be no assessment.

Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements, which a local government must follow to levy an assessment. In addition to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires a local government to “separate the general benefits from the special benefits conferred on a parcel.”
By its nature, most public improvements financed through an assessment district contain an element of public benefit. The test is: does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that portion of the cost of the improvement which benefits the public generally to be separated from that portion of the cost of the improvement which specially benefits assessed properties.

Proposition 218 provides the following definition of “special benefit”:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit”.

Below is the description of the Method of Apportionment and Special Benefit and the Assessment Roll summary for the Assessment District.

3. Assessment
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 6
Method of Apportionment
Pursuant to the Landscaping and Lighting Act of 1972 and Article XIII D of the Constitution of the State of California, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of improvements shall be identified and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of the improvements. Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

The primary benefits of street lighting are for the convenience, safety and protection of property, property improvements, and goods. The intensity and degree of illumination provided can have a bearing on both.

The benefits to property owners include:

1. Reduction in night accidents and attendant human misery and decrease in personal property loss.

2. Less vulnerability to criminal assault at night.

3. Promotion of business during nighttime hours.

Security and Property protection benefits include:

1. Increase evening driving safety.

2. Reduction in vandalism and other criminal acts and damage to improvements.

3. Reduction in burglaries.

All street lighting inventory is currently owned by Southern California Edison Company.

The park and parkway benefits to property owners include:

1. Increased leisure time and recreational opportunities.

2. Improved aesthetic enjoyment.

3. Availability and convenient access to five neighborhood parks.

4. Green space contributes to a stress reducing environment.

There are 13,837 assessable parcels within Zones A and B. Each of these parcels is deemed to receive the same proportional special benefit from the maintenance and operation of the improvements within Zone A, whether improved or unimproved.

Cost Versus Assessments
Since the District was formed there have been some major capital improvement projects that have increased the number of parks and lights being maintained by the District. This, along with an assessment rate that has not increased since the District was formed, has resulted in a deficit between what the District can assess and the cost of maintaining the improvements. This deficit is estimated at over $1,676,000 for Fiscal Year 2023‐24. The City is proposing to ask the property owners within the boundaries of the District for an increase in the assessment, via a Proposition 218 Ballot Proceeding, in order to fully cover the cost of maintaining all of the current and future improvements within the District.

3. Assessment
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 7
The Zone A assessment is spread to each of the assessable parcels within Zones A. The Zone A assessment is equal to the assessment previously approved by LMD No. 1. Prior to increasing the actual assessment, the property owners must be provided an assessment ballot to vote on the matter of the increase. The parcels within Zone B are deemed to receive special benefit from the maintenance and operation of the improvements within Zone B. The special benefit for the improvements within Zone B is spread on the basis of the linear foot of street frontage of the parcel facing either Pierson Boulevard or Palm Drive.

The percentage change in the allowable Fiscal Year 2023‐24 assessment from the allowable Fiscal Year 2022‐23 assessment is as follows:

Table 3‐1
Zone A and Zone B Assessment Rates
Zone
FY 2023‐24
Total Assessment
Assessable
Parcels
FY 2022‐23
Assessment
FY 2023‐24
Assessment
%
Change
Zone A $561,269.28   13,838   $40.56 / Parcel $40.56 / Parcel 0.0% Zone B $10,424.67   262   $0.52 / Linear Foot $0.52 / Linear Foot 0.0% Rounding ($2.01)
Total $571,691.94   13,838
Table 3‐2
Zone B Assessment History
Prior to increasing the assessment in Zone, the property owners must be provided an assessment ballot to vote on the matter of the increase.

Fiscal Year Assessment % Change
2003‐04 $0.52   NA
2004‐05 $0.52   0.0%
2005‐06 $0.52   0.0%
2006‐07 $0.52   0.0%
2007‐08 $0.52   0.0%
2008‐09 $0.52   0.0%
2009‐10 $0.52   0.0%
2010‐11 $0.52   0.0%
2011‐12 $0.52   0.0%
2012‐13 $0.52   0.0%
2013‐14 $0.52   0.0%
2014‐15 $0.52   0.0%
2015‐16 $0.52   0.0%
2016‐17 $0.52   0.0%
2017‐18 $0.52   0.0%
2018‐19 $0.52   0.0%
2019‐20 $0.52   0.0%
2020‐21 $0.52   0.0%
2021‐22 $0.52   0.0%
2022‐23 $0.52 0.0%
2023‐24 $0.52   0.0%

3. Assessment
City of Desert Hot Springs Landscape and Lighting Maintenance District No. 1 Engineer’s Report for Fiscal Year 2023-24 8
Parcel identification, for each lot or parcel within LMD No. 1, shall be the parcel as shown on the Riverside County Assessor Parcel Maps and/or the Riverside County Secured Tax Roll for the year in which this Report is prepared.

Non‐assessable lots or parcels may include government owned land, public utility owned property, land principally encumbered with public rights‐of‐way or easements, and dedicated common areas. These parcels will not be assessed.

Upon approval of this Report, and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll in Fiscal Year 2023‐24. If the parcels or assessment numbers within LMD No. 1 and referenced in this Report, are renumbered, reapportioned, or changed by the County Assessor’s Office after approval of the Report, the new parcel or assessment numbers with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger, or tax status change, the assessment amount submitted on the new parcels or assessment numbers will be based on the method of apportionment and levy amount approved in this Report by the City Council.

Table 3‐3
Assessment by Zone
Zone Parcels Linear Feet
FY 2023‐24
Total Assessment
Zone A 13,838    NA   $561,269.28
Zone B 262   20,047.45   $10,424.67
Rounding         ($2.01)
Total 13,838   20,047.45   $571,691.94

APPENDIX A
Assessment Roll (Under Separate Cover)

APPENDIX B
Boundary Map

LANDSCAPE MAINTENANCE DISTRICT NO. 1
. 5102, SI G. o Cedi srevi R: secr uoS
ZONE A
ZONE B

HACIENDA
AVE

MISSION LAKES BLVD

PIERSON BLVD
8TH ST
16TH AVE

RD ALL OHC

DRLLI HELCARI M

CAMINO CAMPANERO

RD MLAP
14TH AVE
13TH AVE

RD TSE W
20TH AVE

DILLON RD
15TH AVE

DR OGNORO M ELTTI L
18TH AVE

INDIAN CANYON DR

BLA RI RD

MISSION CREEK RD

W RO LS YE DR

EVA NRETSE W

CAMINO AVENTURA

TWO BUNCH PALMS TRL RETA WETI H W

DR NAC NOY

VARNER RD

DR WEI V NI ATNUO M
62}þ|·
11}þ|·1
10 §¨¦
LEGEND
Zone B Boundary
5102 nuJ 52 et a Dpa M; dx m. 1 D
ML\SI G\2410- 51\5102\: G

DISTRICT BOUNDARY MAP
I
0 3,000 6,000 9,000 12,000
Feet

CITY OF DESERT HOT SPRINGS

Source: County of Riverside GIS, 2021.

PALM DR

WEST DR

N INDIAN CANYON DR
8TH ST

HACIENDA DR

L TI TLE MORONGO RD
4TH ST

MISSION LAKES BLVD
5TH ST
3RD ST
1ST ST
12TH ST

MESQUITE AVE

VERBENA DR
7TH ST

DESERT VIEW AVE

CHOLLA DR
15TH AVE
14TH AVE

IRONWOOD DR

ATLANT CI AVE

WESTERN AVE
SANTA

CRUZ RD
8TH AVE

POMELO DR

MIRACLE HILL RD

YUCCA DR

CAMINO CAMPANERO

VALENCIA DR

CALIENTE DR

SKYLINE
DR

CALLE CERRITO

PARK LN

WHITEWATER

VIEW RD
16TH AVE

PIERSON BLVD
GG
RB
RB
RB
RB
RB
SM
SM
JP
RN
M:\GIS-Assessment\DHS\LM
D1_
CouncilProperties.mxd; Map revised March 31, 2020. 0 2,000 4,000 6,000 Feet
LEGEND
LMD 1 Zone A (City Boundary)
LMD 1 Zone B
Council Member's Property
500 Foot Buffer of
Council Member's Property
RB - Russell Betts
GG - Gary Gardner
SM - Scott Matas
JP - Jan Pye
RN - Roger Nunez
City of Desert Hot Springs
LMD 1 with Council Member Properties

Assessment Roll   Fiscal Year 2023‐2024
City of Desert Hot Springs
Lighting and Maintenance District No.1
Prepared For
May 2023

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
514260002 $40.56
638081001 $40.56
638081002 $40.56
638081003 $40.56
638081004 $40.56
638081005 $40.56
638081006 $40.56
638081007 $40.56
638081008 $40.56
638081009 $40.56
638081010 $40.56
638081011 $40.56
638081012 $40.56
638081013 $40.56
638081014 $40.56
638081015 $40.56
638081016 $40.56
638081017 $40.56
638081018 $40.56
638081019 $40.56
638081020 $40.56
638081021 $40.56
638081022 $40.56
638081023 $40.56
638081024 $40.56
638081025 $40.56
638081026 $40.56
638081027 $40.56
638081028 $40.56
638081029 $40.56
638081030 $40.56
638081031 $40.56
638081032 $40.56
638081033 $40.56
638081034 $40.56
638081035 $40.56
638081036 $40.56
638081037 $40.56
638081038 $40.56
638081039 $40.56
638081040 $40.56
638081041 $40.56
638081042 $40.56
638081043 $40.56
638081044 $40.56
638081045 $40.56
638082001 $40.56
638082002 $40.56
638082003 $40.56
638082004 $40.56
638082005 $40.56
638082006 $40.56
638082007 $40.56
638082008 $40.56
638082009 $40.56
638082010 $40.56
638082011 $40.56
638083001 $40.56
638083002 $40.56
638083003 $40.56
638083004 $40.56
638083005 $40.56
638083006 $40.56
638083007 $40.56
638083008 $40.56
638083009 $40.56
638083010 $40.56
638083011 $40.56
638083012 $40.56
638083013 $40.56
638083014 $40.56
638083015 $40.56
638083016 $40.56
638083017 $40.56
638083018 $40.56
638083019 $40.56
638083020 $40.56
638083021 $40.56
638083022 $40.56
638084001 $40.56
638084002 $40.56
638084003 $40.56
638084004 $40.56
638084005 $40.56
638084006 $40.56
638084007 $40.56
638084008 $40.56
638084009 $40.56
638084010 $40.56
638084011 $40.56
638084012 $40.56
638084013 $40.56
638084014 $40.56
638084015 $40.56
638084016 $40.56
638084017 $40.56
638084018 $40.56
638084019 $40.56
638084020 $40.56
638084021 $40.56
638084022 $40.56
638091001 $40.56
638091002 $40.56
638091003 $40.56
638091004 $40.56
638091005 $40.56
638091006 $40.56
638091007 $40.56
638091008 $40.56
638091009 $40.56
638092001 $40.56
638092002 $40.56
638092003 $40.56
638092004 $40.56
638092005 $40.56
638092006 $40.56
638092007 $40.56
638092008 $40.56
638092009 $40.56
638092010 $40.56
638092011 $40.56
638092012 $40.56
638101001 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 1 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638101002 $40.56
638101003 $40.56
638101004 $40.56
638101005 $40.56
638101006 $40.56
638101007 $40.56
638101008 $40.56
638101009 $40.56
638101010 $40.56
638101011 $40.56
638102001 $40.56
638102002 $40.56
638102003 $40.56
638102004 $40.56
638102005 $40.56
638102006 $40.56
638102007 $40.56
638102008 $40.56
638102009 $40.56
638102010 $40.56
638102011 $40.56
638102012 $40.56
638102013 $40.56
638102014 $40.56
638102015 $40.56
638102016 $40.56
638102017 $40.56
638102018 $40.56
638103001 $40.56
638103002 $40.56
638103003 $40.56
638103004 $40.56
638103005 $40.56
638103006 $40.56
638103007 $40.56
638103008 $40.56
638103009 $40.56
638103010 $40.56
638103011 $40.56
638103012 $40.56
638103013 $40.56
638103014 $40.56
638103015 $40.56
638104001 $40.56
638104002 $40.56
638104003 $40.56
638105001 $40.56
638105002 $40.56
638105003 $40.56
638105004 $40.56
638105005 $40.56
638105006 $40.56
638105007 $40.56
638105008 $40.56
638105009 $40.56
638105010 $40.56
638105011 $40.56
638105012 $40.56
638105013 $40.56
638105014 $40.56
638105015 $40.56
638105016 $40.56
638105017 $40.56
638105018 $40.56
638105019 $40.56
638105020 $40.56
638111001 $40.56
638111002 $40.56
638111003 $40.56
638111004 $40.56
638111005 $40.56
638111006 $40.56
638111007 $40.56
638111008 $40.56
638111009 $40.56
638112001 $40.56
638112002 $40.56
638112003 $40.56
638112004 $40.56
638112005 $40.56
638112006 $40.56
638112009 $40.56
638112010 $40.56
638112011 $40.56
638112012 $40.56
638112013 $40.56
638112014 $40.56
638112015 $40.56
638112016 $40.56
638112017 $40.56
638112018 $40.56
638112019 $40.56
638112020 $40.56
638112021 $40.56
638112022 $40.56
638112023 $40.56
638112024 $40.56
638112025 $40.56
638112026 $40.56
638113001 $40.56
638113002 $40.56
638113003 $40.56
638121001 $40.56
638121002 $40.56
638121003 $40.56
638121004 $40.56
638121005 $40.56
638121006 $40.56
638121007 $40.56
638121008 $40.56
638121009 $40.56
638121010 $40.56
638121011 $40.56
638121012 $40.56
638122001 $40.56
638122002 $40.56
638122003 $40.56
638122004 $40.56
638122005 $40.56
638122006 $40.56
638122007 $40.56
638122008 $40.56
638122009 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 2 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638122010 $40.56
638122011 $40.56
638122012 $40.56
638131001 $40.56
638131002 $40.56
638131003 $40.56
638131004 $40.56
638131005 $40.56
638131006 $40.56
638131007 $40.56
638131008 $40.56
638131009 $40.56
638131010 $40.56
638131011 $40.56
638131012 $40.56
638131013 $40.56
638131014 $40.56
638131015 $40.56
638131016 $40.56
638131017 $40.56
638131018 $40.56
638131019 $40.56
638131020 $40.56
638131021 $40.56
638131022 $40.56
638131023 $40.56
638131024 $40.56
638131025 $40.56
638131026 $40.56
638131027 $40.56
638131028 $40.56
638131029 $40.56
638131030 $40.56
638131031 $40.56
638131032 $40.56
638131033 $40.56
638131034 $40.56
638131035 $40.56
638131036 $40.56
638131037 $40.56
638131038 $40.56
638131039 $40.56
638131040 $40.56
638131041 $40.56
638131042 $40.56
638132001 $40.56
638132002 $40.56
638132003 $40.56
638132004 $40.56
638132005 $40.56
638132006 $40.56
638132007 $40.56
638132008 $40.56
638132009 $40.56
638132010 $40.56
638132011 $40.56
638132012 $40.56
638132013 $40.56
638132014 $40.56
638132015 $40.56
638132016 $40.56
638132017 $40.56
638132018 $40.56
638132019 $40.56
638132020 $40.56
638132021 $40.56
638132022 $40.56
638132023 $40.56
638132024 $40.56
638132025 $40.56
638132026 $40.56
638132027 $40.56
638132028 $40.56
638132029 $40.56
638132030 $40.56
638132031 $40.56
638132032 $40.56
638132033 $40.56
638132034 $40.56
638132035 $40.56
638132036 $40.56
638132037 $40.56
638132038 $40.56
638132039 $40.56
638132040 $40.56
638132041 $40.56
638132042 $40.56
638141001 $40.56
638141002 $40.56
638141003 $40.56
638141004 $40.56
638141005 $40.56
638141006 $40.56
638141007 $40.56
638141008 $40.56
638141009 $40.56
638141010 $40.56
638141011 $40.56
638141012 $40.56
638141013 $40.56
638141014 $40.56
638141015 $40.56
638141016 $40.56
638141017 $40.56
638141018 $40.56
638141019 $40.56
638141020 $40.56
638141021 $40.56
638141022 $40.56
638141023 $40.56
638141024 $40.56
638141025 $40.56
638141026 $40.56
638141027 $40.56
638141028 $40.56
638141029 $40.56
638141030 $40.56
638141031 $40.56
638141032 $40.56
638141033 $40.56
638141034 $40.56
638141035 $40.56
638141036 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 3 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638141037 $40.56
638141038 $40.56
638141039 $40.56
638141040 $40.56
638141041 $40.56
638141042 $40.56
638142001 $40.56
638142002 $40.56
638142003 $40.56
638142004 $40.56
638142005 $40.56
638142006 $40.56
638142007 $40.56
638142008 $40.56
638142009 $40.56
638142010 $40.56
638142011 $40.56
638142012 $40.56
638142013 $40.56
638142014 $40.56
638142015 $40.56
638142016 $40.56
638142017 $40.56
638142018 $40.56
638142019 $40.56
638142020 $40.56
638142021 $40.56
638142022 $40.56
638142023 $40.56
638142024 $40.56
638142025 $40.56
638142026 $40.56
638142027 $40.56
638142028 $40.56
638142029 $40.56
638142030 $40.56
638142031 $40.56
638142032 $40.56
638142033 $40.56
638142034 $40.56
638142035 $40.56
638142036 $40.56
638142037 $40.56
638142038 $40.56
638142039 $40.56
638142040 $40.56
638142041 $40.56
638151001 $40.56
638151002 $40.56
638151003 $40.56
638151004 $40.56
638151005 $40.56
638151006 $40.56
638151007 $40.56
638151008 $40.56
638151009 $40.56
638151010 $40.56
638151011 $40.56
638151012 $40.56
638151013 $40.56
638151014 $40.56
638151015 $40.56
638152001 $40.56
638152002 $40.56
638152003 $40.56
638152004 $40.56
638152005 $40.56
638152007 $40.56
638152008 $40.56
638152009 $40.56
638152010 $40.56
638152011 $40.56
638153001 $40.56
638153002 $40.56
638153003 $40.56
638153004 $40.56
638153005 $40.56
638154001 $40.56
638154002 $40.56
638154003 $40.56
638154004 $40.56
638154005 $40.56
638154006 $40.56
638154007 $40.56
638154008 $40.56
638154009 $40.56
638154010 $40.56
638154011 $40.56
638154012 $40.56
638154013 $40.56
638154014 $40.56
638154017 $40.56
638154018 $40.56
638154019 $40.56
638154020 $40.56
638161001 $40.56
638161002 $40.56
638161003 $40.56
638161004 $40.56
638161005 $40.56
638161006 $40.56
638161007 $40.56
638161008 $40.56
638161009 $40.56
638161010 $40.56
638161011 $40.56
638161012 $40.56
638161013 $40.56
638161014 $40.56
638161015 $40.56
638161016 $40.56
638161017 $40.56
638161018 $40.56
638161019 $40.56
638162001 $40.56
638162002 $40.56
638162003 $40.56
638162004 $40.56
638162005 $40.56
638162006 $40.56
638162007 $40.56
638162008 $40.56
638162009 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 4 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638162010 $40.56
638162011 $40.56
638162012 $40.56
638162013 $40.56
638162014 $40.56
638162015 $40.56
638162016 $40.56
638162017 $40.56
638162018 $40.56
638162019 $40.56
638162020 $40.56
638162021 $40.56
638162022 $40.56
638162023 $40.56
638162024 $40.56
638162025 $40.56
638162026 $40.56
638162027 $40.56
638162028 $40.56
638162029 $40.56
638162030 $40.56
638162031 $40.56
638162032 $40.56
638163001 $40.56
638163002 $40.56
638163003 $40.56
638163004 $40.56
638163005 $40.56
638163006 $40.56
638163007 $40.56
638163008 $40.56
638163009 $40.56
638163010 $40.56
638163011 $40.56
638163012 $40.56
638163013 $40.56
638163014 $40.56
638163015 $40.56
638163016 $40.56
638163017 $40.56
638163018 $40.56
638163019 $40.56
638163020 $40.56
638163021 $40.56
638163022 $40.56
638163023 $40.56
638163024 $40.56
638163025 $40.56
638163026 $40.56
638163027 $40.56
638163028 $40.56
638171001 $40.56
638171002 $40.56
638171003 $40.56
638171004 $40.56
638171005 $40.56
638171006 $40.56
638171007 $40.56
638171008 $40.56
638171009 $40.56
638171010 $40.56
638171011 $40.56
638171012 $40.56
638171013 $40.56
638171014 $40.56
638171015 $40.56
638171016 $40.56
638171017 $40.56
638172001 $40.56
638172002 $40.56
638172003 $40.56
638172004 $40.56
638172005 $40.56
638172006 $40.56
638172007 $40.56
638172008 $40.56
638172009 $40.56
638172010 $40.56
638172011 $40.56
638172012 $40.56
638172013 $40.56
638172014 $40.56
638172015 $40.56
638172016 $40.56
638172017 $40.56
638172018 $40.56
638172019 $40.56
638172020 $40.56
638172021 $40.56
638173003 $40.56
638173004 $40.56
638173005 $40.56
638173006 $40.56
638173007 $40.56
638173008 $40.56
638173009 $40.56
638173010 $40.56
638173011 $40.56
638173012 $40.56
638173013 $40.56
638173014 $40.56
638173015 $40.56
638173016 $40.56
638173017 $40.56
638173018 $40.56
638173019 $40.56
638173020 $40.56
638173021 $40.56
638173022 $40.56
638173023 $40.56
638173024 $40.56
638173025 $40.56
638173026 $40.56
638173027 $40.56
638173028 $40.56
638173029 $40.56
638173030 $40.56
638173031 $40.56
638173033 $40.56
638174001 $40.56
638174002 $40.56
638174003 $40.56
638174006 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 5 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638174007 $40.56
638174008 $40.56
638181001 $40.56
638181002 $40.56
638181003 $40.56
638181004 $40.56
638181005 $40.56
638181006 $40.56
638181007 $40.56
638181008 $40.56
638181009 $40.56
638181010 $40.56
638181011 $40.56
638181012 $40.56
638181013 $40.56
638181014 $40.56
638181015 $40.56
638181016 $40.56
638181017 $40.56
638181018 $40.56
638181019 $40.56
638181020 $40.56
638181021 $40.56
638181022 $40.56
638181023 $40.56
638181024 $40.56
638181025 $40.56
638181026 $40.56
638182001 $40.56
638182002 $40.56
638182003 $40.56
638182004 $40.56
638182005 $40.56
638182006 $40.56
638182007 $40.56
638182008 $40.56
638182009 $40.56
638182010 $40.56
638182011 $40.56
638182012 $40.56
638182013 $40.56
638182014 $40.56
638182015 $40.56
638182017 $40.56
638182018 $40.56
638182019 $40.56
638182020 $40.56
638182021 $40.56
638182022 $40.56
638183001 $40.56
638183002 $40.56
638183003 $40.56
638183004 $40.56
638183005 $40.56
638183006 $40.56
638183007 $40.56
638183008 $40.56
638183009 $40.56
638183010 $40.56
638183011 $40.56
638183012 $40.56
638183013 $40.56
638183014 $40.56
638183015 $40.56
638183016 $40.56
638184001 $40.56
638184002 $40.56
638184003 $40.56
638184004 $40.56
638184005 $40.56
638184006 $40.56
638184007 $40.56
638184008 $40.56
638184009 $40.56
638185001 $40.56
638185002 $40.56
638185003 $40.56
638185004 $40.56
638185005 $40.56
638185006 $40.56
638185007 $40.56
638185008 $40.56
638185009 $40.56
638185010 $40.56
638185011 $40.56
638185012 $40.56
638185013 $40.56
638191001 $40.56
638191002 $40.56
638191003 $40.56
638191004 $40.56
638191005 $40.56
638191006 $40.56
638191007 $40.56
638191008 $40.56
638191009 $40.56
638191010 $40.56
638191011 $40.56
638191012 $40.56
638191013 $40.56
638191014 $40.56
638191015 $40.56
638191016 $40.56
638191017 $40.56
638191018 $40.56
638191019 $40.56
638191020 $40.56
638191021 $40.56
638191022 $40.56
638191023 $40.56
638191024 $40.56
638191025 $40.56
638192001 $40.56
638192002 $40.56
638192003 $40.56
638192004 $40.56
638192005 $40.56
638192006 $40.56
638192007 $40.56
638192008 $40.56
638192009 $40.56
638192010 $40.56
638192011 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 6 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638192012 $40.56
638192014 $40.56
638192015 $40.56
638192016 $40.56
638192017 $40.56
638192018 $40.56
638192019 $40.56
638192020 $40.56
638192021 $40.56
638192022 $40.56
638192023 $40.56
638192025 $40.56
638193001 $40.56
638193002 $40.56
638193003 $40.56
638193004 $40.56
638193005 $40.56
638193006 $40.56
638193007 $40.56
638193008 $40.56
638193009 $40.56
638193010 $40.56
638193011 $40.56
638193012 $40.56
638193013 $40.56
638193014 $40.56
638193015 $40.56
638193016 $40.56
638193017 $40.56
638193018 $40.56
638193019 $40.56
638194001 $40.56
638194002 $40.56
638194003 $40.56
638194004 $40.56
638194005 $40.56
638194006 $40.56
638194007 $40.56
638194008 $40.56
638194009 $40.56
638194010 $40.56
638194011 $40.56
638194012 $40.56
638201001 $40.56
638201002 $40.56
638201003 $40.56
638201004 $40.56
638201005 $40.56
638201006 $40.56
638201007 $40.56
638201008 $40.56
638202001 $40.56
638202002 $40.56
638202003 $40.56
638202004 $40.56
638202005 $40.56
638202006 $40.56
638202007 $40.56
638202008 $40.56
638202009 $40.56
638202010 $40.56
638202011 $40.56
638202012 $40.56
638202013 $40.56
638202014 $40.56
638202015 $40.56
638202016 $40.56
638202017 $40.56
638202018 $40.56
638202019 $40.56
638202020 $40.56
638203001 $40.56
638203002 $40.56
638203003 $40.56
638203004 $40.56
638203005 $40.56
638203006 $40.56
638203007 $40.56
638203008 $40.56
638203009 $40.56
638203010 $40.56
638203011 $40.56
638203012 $40.56
638203013 $40.56
638203014 $40.56
638203015 $40.56
638203016 $40.56
638203017 $40.56
638203018 $40.56
638203019 $40.56
638203020 $40.56
638203021 $40.56
638203022 $40.56
638203023 $40.56
638203026 $40.56
638203027 $40.56
638203028 $40.56
638203029 $40.56
638203030 $40.56
638203031 $40.56
638203032 $40.56
638203033 $40.56
638203034 $40.56
638203035 $40.56
638203036 $40.56
638203037 $40.56
638203038 $40.56
638203039 $40.56
638203040 $40.56
638203043 $40.56
638203044 $40.56
638203045 $40.56
638203046 $40.56
638203047 $40.56
638203048 $40.56
638203049 $40.56
638203050 $40.56
638203051 $40.56
638203052 $40.56
638203053 $40.56
638203054 $40.56
638203058 $40.56
638203059 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 7 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638211001 $40.56
638211002 $40.56
638211003 $40.56
638211004 $40.56
638211005 $40.56
638211006 $40.56
638211007 $40.56
638211008 $40.56
638211009 $40.56
638212001 $40.56
638212002 $40.56
638212003 $40.56
638212004 $40.56
638212005 $40.56
638212006 $40.56
638213001 $40.56
638213002 $40.56
638213003 $40.56
638213004 $40.56
638213005 $40.56
638213006 $40.56
638213007 $40.56
638213008 $40.56
638213009 $40.56
638213010 $40.56
638213011 $40.56
638213012 $40.56
638213013 $40.56
638213014 $40.56
638213015 $40.56
638213016 $40.56
638213017 $40.56
638213018 $40.56
638213019 $40.56
638213020 $40.56
638213021 $40.56
638213022 $40.56
638213025 $40.56
638213026 $40.56
638213027 $40.56
638213028 $40.56
638213029 $40.56
638213030 $40.56
638213032 $40.56
638221001 $40.56
638221002 $40.56
638221003 $40.56
638221004 $40.56
638221005 $40.56
638221006 $40.56
638221007 $40.56
638221008 $40.56
638221009 $40.56
638221010 $40.56
638221011 $40.56
638221012 $40.56
638221013 $40.56
638222001 $40.56
638222002 $40.56
638222003 $40.56
638222004 $40.56
638222005 $40.56
638222006 $40.56
638222007 $40.56
638222008 $40.56
638222009 $40.56
638222010 $40.56
638222011 $40.56
638222012 $40.56
638222013 $40.56
638222014 $40.56
638222015 $40.56
638222016 $40.56
638222017 $40.56
638222018 $40.56
638222019 $40.56
638231001 $40.56
638231002 $40.56
638231003 $40.56
638231004 $40.56
638231005 $40.56
638231006 $40.56
638231007 $40.56
638231008 $40.56
638231009 $40.56
638231010 $40.56
638231011 $40.56
638231012 $40.56
638232001 $40.56
638232002 $40.56
638232003 $40.56
638232004 $40.56
638232005 $40.56
638232006 $40.56
638232007 $40.56
638232008 $40.56
638232009 $40.56
638232010 $40.56
638232011 $40.56
638232012 $40.56
638232013 $40.56
638232014 $40.56
638232015 $40.56
638232016 $40.56
638232017 $40.56
638233001 $40.56
638233002 $40.56
638233003 $40.56
638233004 $40.56
638240002 $40.56
638240005 $40.56
638240006 $40.56
638240007 $40.56
638240008 $40.56
638270001 $40.56
638270002 $40.56
638270003 $40.56
638270004 $40.56
638270005 $40.56
638270006 $40.56
638280001 $40.56
638280002 $40.56
638280003 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 8 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638280004 $40.56
638280005 $40.56
638280006 $40.56
638280007 $40.56
638280008 $40.56
638280009 $40.56
638280010 $40.56
638280011 $40.56
638280012 $40.56
638280013 $40.56
638280014 $40.56
638280015 $40.56
638280016 $40.56
638280017 $40.56
638280018 $40.56
638280019 $40.56
638280020 $40.56
638280021 $40.56
638280022 $40.56
638280023 $40.56
638280024 $40.56
638280025 $40.56
638280026 $40.56
638280027 $40.56
638280028 $40.56
638280029 $40.56
638280030 $40.56
638280033 $40.56
638280034 $40.56
638280035 $40.56
638280036 $40.56
638280037 $40.56
638280038 $40.56
638280039 $40.56
638280040 $40.56
638280041 $40.56
638280042 $40.56
638280043 $40.56
638280049 $40.56
638280050 $40.56
638291001 $40.56
638291002 $40.56
638291003 $40.56
638291004 $40.56
638291005 $40.56
638291006 $40.56
638291007 $40.56
638292001 $40.56
638292002 $40.56
638292005 $40.56
638292006 $40.56
638292007 $40.56
638292008 $40.56
638292009 $40.56
638292010 $40.56
638292011 $40.56
638292012 $40.56
638292013 $40.56
638292014 $40.56
638292015 $40.56
638293001 $40.56
638293002 $40.56
638293003 $40.56
638293004 $40.56
638293005 $40.56
638293006 $40.56
638293007 $40.56
638293008 $40.56
638293009 $40.56
638293012 $40.56
638293013 $40.56
638293014 $40.56
638293015 $40.56
638293016 $40.56
638293017 $40.56
638293018 $40.56
638293019 $40.56
638294001 $40.56
638294002 $40.56
638294003 $40.56
638294004 $40.56
638294005 $40.56
638294006 $40.56
638294009 $40.56
638294010 $40.56
638301001 $40.56
638301002 $40.56
638301003 $40.56
638301004 $40.56
638302001 $40.56
638302002 $40.56
638302003 $40.56
638302004 $40.56
638302005 $40.56
638302006 $40.56
638302007 $40.56
638302008 $40.56
638302009 $40.56
638302010 $40.56
638302011 $40.56
638302012 $40.56
638302013 $40.56
638302014 $40.56
638302015 $40.56
638302016 $40.56
638302017 $40.56
638302018 $40.56
638302019 $40.56
638303001 $40.56
638303002 $40.56
638303003 $40.56
638303004 $40.56
638303005 $40.56
638303006 $40.56
638304001 $40.56
638304002 $40.56
638304003 $40.56
638304004 $40.56
638304005 $40.56
638304006 $40.56
638304007 $40.56
638304008 $40.56
638304011 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 9 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638304012 $40.56
638304013 $40.56
638305001 $40.56
638305002 $40.56
638305003 $40.56
638305004 $40.56
638305005 $40.56
638305006 $40.56
638305007 $40.56
638305008 $40.56
638305009 $40.56
638305010 $40.56
638306001 $40.56
638306002 $40.56
638306003 $40.56
638306004 $40.56
638306005 $40.56
638306006 $40.56
638311001 $40.56
638311004 $40.56
638311005 $40.56
638311006 $40.56
638311007 $40.56
638311008 $40.56
638311009 $40.56
638311010 $40.56
638311011 $40.56
638312001 $40.56
638312002 $40.56
638312003 $40.56
638312004 $40.56
638312005 $40.56
638312006 $40.56
638312007 $40.56
638312008 $40.56
638312009 $40.56
638312010 $40.56
638313001 $40.56
638313002 $40.56
638313003 $40.56
638313004 $40.56
638313005 $40.56
638313006 $40.56
638313007 $40.56
638313008 $40.56
638313009 $40.56
638314003 $40.56
638314004 $40.56
638314005 $40.56
638314006 $40.56
638314012 $40.56
638314013 $40.56
638314014 $40.56
638315001 $40.56
638315002 $40.56
638315003 $40.56
638315004 $40.56
638315005 $40.56
638315006 $40.56
638315007 $40.56
638315008 $40.56
638315009 $40.56
638315010 $40.56
638316001 $40.56
638316002 $40.56
638316003 $40.56
638316004 $40.56
638316005 $40.56
638316006 $40.56
638316007 $40.56
638316008 $40.56
638321001 $40.56
638321002 $40.56
638321003 $40.56
638321004 $40.56
638321005 $40.56
638321006 $40.56
638321007 $40.56
638321008 $40.56
638321009 $40.56
638321010 $40.56
638321011 $40.56
638321012 $40.56
638321013 $40.56
638321014 $40.56
638321015 $40.56
638321016 $40.56
638321017 $40.56
638321018 $40.56
638321019 $40.56
638321022 $40.56
638321023 $40.56
638321024 $40.56
638321025 $40.56
638321026 $40.56
638321027 $40.56
638321028 $40.56
638321029 $40.56
638321030 $40.56
638321031 $40.56
638321032 $40.56
638321033 $40.56
638321034 $40.56
638321035 $40.56
638321036 $40.56
638321037 $40.56
638321038 $40.56
638321039 $40.56
638321040 $40.56
638321041 $40.56
638321042 $40.56
638321043 $40.56
638322001 $40.56
638322002 $40.56
638322003 $40.56
638322004 $40.56
638322005 $40.56
638322006 $40.56
638322007 $40.56
638322008 $40.56
638322009 $40.56
638322010 $40.56
638322011 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 10 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
638322012 $40.56
638322013 $40.56
638322014 $40.56
638322015 $40.56
638322016 $40.56
638322017 $40.56
638322018 $40.56
638322019 $40.56
638322020 $40.56
638322021 $40.56
638330001 $40.56
638330002 $40.56
638330003 $40.56
638340003 $40.56
638340005 $40.56
638340006 $40.56
638340007 $40.56
638410017 $40.56
638410018 $40.56
638410019 $40.56
638410020 $40.56
638410021 $40.56
638410022 $40.56
638410023 $40.56
638410024 $40.56
638410025 $40.56
638410026 $40.56
638410027 $40.56
638410028 $40.56
638410029 $40.56
638410030 $40.56
638410031 $40.56
638411001 $40.56
638411002 $40.56
638412001 $40.56
638412002 $40.56
638412003 $40.56
638412004 $40.56
638412005 $40.56
638412006 $40.56
638412007 $40.56
638412008 $40.56
638412009 $40.56
638412010 $40.56
638412011 $40.56
638412012 $40.56
638412013 $40.56
638412014 $40.56
638412015 $40.56
638412016 $40.56
638412017 $40.56
638412018 $40.56
638412019 $40.56
638412020 $40.56
638412021 $40.56
638412022 $40.56
638412023 $40.56
638412024 $40.56
639021001 $40.56
639021002 $40.56
639021003 $40.56
639021004 $40.56
639021007 $40.56
639021008 $40.56
639021009 $40.56
639021010 $40.56
639021012 $40.56
639021013 $40.56
639021014 $40.56
639021015 $40.56
639021016 $40.56
639021017 $40.56
639021018 $40.56
639021019 $40.56
639021020 $40.56
639021021 $40.56
639021022 $40.56
639021023 $40.56
639021024 $40.56
639021025 $40.56
639021026 $40.56
639021027 $40.56
639021028 $40.56
639021029 $40.56
639021030 $40.56
639021031 $40.56
639021032 $40.56
639021033 $40.56
639021034 $40.56
639021035 $40.56
639021036 $40.56
639021037 $40.56
639021038 $40.56
639021039 $40.56
639021040 $40.56
639021041 $40.56
639021042 $40.56
639021043 $40.56
639021044 $40.56
639021045 $40.56
639022001 $40.56
639022002 $40.56
639022003 $40.56
639022004 $40.56
639022005 $40.56
639022006 $40.56
639022007 $40.56
639022010 $40.56
639022011 $40.56
639022012 $40.56
639022013 $40.56
639022014 $40.56
639022015 $40.56
639022016 $40.56
639022017 $40.56
639022018 $40.56
639022019 $40.56
639022020 $40.56
639022021 $40.56
639022022 $40.56
639022023 $40.56
639022024 $40.56
639022025 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 11 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639022026 $40.56
639022027 $40.56
639022028 $40.56
639022029 $40.56
639022030 $40.56
639022031 $40.56
639022032 $40.56
639022033 $40.56
639022034 $40.56
639022035 $40.56
639022036 $40.56
639022037 $40.56
639022039 $40.56
639022040 $40.56
639031001 $40.56
639031002 $40.56
639031003 $40.56
639031004 $40.56
639031005 $40.56
639031006 $40.56
639031007 $40.56
639031008 $40.56
639031009 $40.56
639031010 $40.56
639031011 $40.56
639031012 $40.56
639031013 $40.56
639031014 $40.56
639031015 $40.56
639031016 $40.56
639031017 $40.56
639031018 $40.56
639031019 $40.56
639031020 $40.56
639031021 $40.56
639031022 $40.56
639031023 $40.56
639031024 $40.56
639031025 $40.56
639031026 $40.56
639031027 $40.56
639031028 $40.56
639031029 $40.56
639031030 $40.56
639031031 $40.56
639031032 $40.56
639032001 $40.56
639032002 $40.56
639032003 $40.56
639032004 $40.56
639032005 $40.56
639032006 $40.56
639032007 $40.56
639032008 $40.56
639032009 $40.56
639032010 $40.56
639032011 $40.56
639032012 $40.56
639032013 $40.56
639032014 $40.56
639032015 $40.56
639032016 $40.56
639032017 $40.56
639032018 $40.56
639032019 $40.56
639032020 $40.56
639032021 $40.56
639032022 $40.56
639032023 $40.56
639032024 $40.56
639032025 $40.56
639032026 $40.56
639032027 $40.56
639032028 $40.56
639033001 $40.56
639033002 $40.56
639033003 $40.56
639033004 $40.56
639033005 $40.56
639033006 $40.56
639033007 $40.56
639033008 $40.56
639033009 $40.56
639033010 $40.56
639033011 $40.56
639041001 $40.56
639041002 $40.56
639041003 $40.56
639041004 $40.56
639041005 $40.56
639041006 $40.56
639041007 $40.56
639041008 $40.56
639041009 $40.56
639041010 $40.56
639041014 $40.56
639041015 $40.56
639041016 $40.56
639041017 $40.56
639041018 $40.56
639041019 $40.56
639041020 $40.56
639041021 $40.56
639041022 $40.56
639041023 $40.56
639041024 $40.56
639041025 $40.56
639041026 $40.56
639041027 $40.56
639041028 $40.56
639041029 $40.56
639041030 $40.56
639041031 $40.56
639042001 $40.56
639042002 $40.56
639042003 $40.56
639042004 $40.56
639042005 $40.56
639042006 $40.56
639042007 $40.56
639042008 $40.56
639042009 $40.56
639042010 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 12 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639042011 $40.56
639042012 $40.56
639042013 $40.56
639042014 $40.56
639042015 $40.56
639042016 $40.56
639042017 $40.56
639042018 $40.56
639042019 $40.56
639042020 $40.56
639042021 $40.56
639042022 $40.56
639042023 $40.56
639042024 $40.56
639042025 $40.56
639042026 $40.56
639051001 $40.56
639051002 $40.56
639051003 $40.56
639051004 $40.56
639051005 $40.56
639051006 $40.56
639051007 $40.56
639051008 $40.56
639051009 $40.56
639052001 $40.56
639052002 $40.56
639052003 $40.56
639052004 $40.56
639052005 $40.56
639052006 $40.56
639052007 $40.56
639052008 $40.56
639052009 $40.56
639052010 $40.56
639052011 $40.56
639052012 $40.56
639052013 $40.56
639052014 $40.56
639052015 $40.56
639052016 $40.56
639052017 $40.56
639052018 $40.56
639052019 $40.56
639052020 $40.56
639052021 $40.56
639052022 $40.56
639052023 $40.56
639052024 $40.56
639052025 $40.56
639052026 $40.56
639052027 $40.56
639052028 $40.56
639052029 $40.56
639052030 $40.56
639052031 $40.56
639052032 $40.56
639053004 $40.56
639053005 $40.56
639053006 $40.56
639053007 $40.56
639053008 $40.56
639053009 $40.56
639053010 $40.56
639053011 $40.56
639053015 $40.56
639053016 $40.56
639053017 $40.56
639053018 $40.56
639053019 $40.56
639053020 $40.56
639054001 $40.56
639054002 $40.56
639054003 $40.56
639054004 $40.56
639054005 $40.56
639054006 $40.56
639054007 $40.56
639054008 $40.56
639054009 $40.56
639054010 $40.56
639054013 $40.56
639054014 $40.56
639054015 $40.56
639054016 $40.56
639054017 $40.56
639054018 $40.56
639054019 $40.56
639054020 $40.56
639061001 $40.56
639061002 $40.56
639061003 $40.56
639061004 $40.56
639061005 $40.56
639061006 $40.56
639061007 $40.56
639061008 $40.56
639061009 $40.56
639061010 $40.56
639061011 $40.56
639061012 $40.56
639061013 $40.56
639061014 $40.56
639061015 $40.56
639061016 $40.56
639061017 $40.56
639061018 $40.56
639061019 $40.56
639061020 $40.56
639061021 $40.56
639061022 $40.56
639061023 $40.56
639061024 $40.56
639061025 $40.56
639062001 $40.56
639062002 $40.56
639062003 $40.56
639062004 $40.56
639062005 $40.56
639062006 $40.56
639062007 $40.56
639062008 $40.56
639062009 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 13 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639062010 $40.56
639062011 $40.56
639062012 $40.56
639062013 $40.56
639062014 $40.56
639062015 $40.56
639062016 $40.56
639062017 $40.56
639062018 $40.56
639062019 $40.56
639062020 $40.56
639062021 $40.56
639063001 $40.56
639063002 $40.56
639063003 $40.56
639063004 $40.56
639063005 $40.56
639063006 $40.56
639063007 $40.56
639063008 $40.56
639063009 $40.56
639063010 $40.56
639063011 $40.56
639063013 $40.56
639063014 $40.56
639063015 $40.56
639063016 $40.56
639063017 $40.56
639071001 $40.56
639071002 $40.56
639071003 $40.56
639071004 $40.56
639071005 $40.56
639071006 $40.56
639071007 $40.56
639071008 $40.56
639071009 $40.56
639071010 $40.56
639071011 $40.56
639071012 $40.56
639071013 $40.56
639072001 $40.56
639072002 $40.56
639072003 $40.56
639072004 $40.56
639072005 $40.56
639072006 $40.56
639072007 $40.56
639072008 $40.56
639072009 $40.56
639072010 $40.56
639072011 $40.56
639072012 $40.56
639072013 $40.56
639072014 $40.56
639072015 $40.56
639081001 $40.56
639081002 $40.56
639081003 $40.56
639081004 $40.56
639081005 $40.56
639081006 $40.56
639081007 $40.56
639081008 $40.56
639081009 $40.56
639081010 $40.56
639081011 $40.56
639081012 $40.56
639081013 $40.56
639081014 $40.56
639081015 $40.56
639081016 $40.56
639081017 $40.56
639082001 $40.56
639082002 $40.56
639082003 $40.56
639082004 $40.56
639082005 $40.56
639082006 $40.56
639082007 $40.56
639082008 $40.56
639082009 $40.56
639082010 $40.56
639082011 $40.56
639082014 $40.56
639082015 $40.56
639082016 $40.56
639082017 $40.56
639082018 $40.56
639082019 $40.56
639083037 $40.56
639083038 $40.56
639091001 $40.56
639091002 $40.56
639091003 $40.56
639091004 $40.56
639091005 $40.56
639091006 $40.56
639091007 $40.56
639091008 $40.56
639091009 $40.56
639091010 $40.56
639091011 $40.56
639091012 $40.56
639091013 $40.56
639091014 $40.56
639091015 $40.56
639091016 $40.56
639091017 $40.56
639091018 $40.56
639091019 $40.56
639092001 $40.56
639092002 $40.56
639092003 $40.56
639092004 $40.56
639092005 $40.56
639092006 $40.56
639092007 $40.56
639092008 $40.56
639092009 $40.56
639092010 $40.56
639092011 $40.56
639092012 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 14 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639092013 $40.56
639092014 $40.56
639092015 $40.56
639092016 $40.56
639092017 $40.56
639092018 $40.56
639092019 $40.56
639093001 $40.56
639093002 $40.56
639093003 $40.56
639093004 $40.56
639093005 $40.56
639093008 $40.56
639093012 $40.56
639093013 $40.56
639093030 $40.56
639093035 $40.56
639093036 $40.56
639093037 $40.56
639093038 $40.56
639093039 $40.56
639093040 $40.56
639093046 $40.56
639093047 $40.56
639093048 $40.56
639093049 $40.56
639093050 $40.56
639093051 $40.56
639093052 $40.56
639093053 $40.56
639093054 $40.56
639093066 $40.56
639101001 $40.56
639101002 $40.56
639101003 $40.56
639101004 $40.56
639101005 $40.56
639101006 $40.56
639101007 $40.56
639101008 $40.56
639101009 $40.56
639101010 $40.56
639101011 $40.56
639101012 $40.56
639101013 $40.56
639101014 $40.56
639101015 $40.56
639101016 $40.56
639101017 $40.56
639101018 $40.56
639101019 $40.56
639101020 $40.56
639101021 $40.56
639101022 $40.56
639102002 $40.56
639102003 $40.56
639102004 $40.56
639102005 $40.56
639102006 $40.56
639102007 $40.56
639102008 $40.56
639102009 $40.56
639102010 $40.56
639102011 $40.56
639102012 $40.56
639102013 $40.56
639102014 $40.56
639102015 $40.56
639102016 $40.56
639102017 $40.56
639102018 $40.56
639102019 $40.56
639102020 $40.56
639102021 $40.56
639102022 $40.56
639102023 $40.56
639102024 $40.56
639102025 $40.56
639102026 $40.56
639102027 $40.56
639102028 $40.56
639102029 $40.56
639102030 $40.56
639102031 $40.56
639102032 $40.56
639102033 $40.56
639102034 $40.56
639102035 $40.56
639103001 $40.56
639103002 $40.56
639103003 $40.56
639103004 $40.56
639103005 $40.56
639103006 $40.56
639103007 $40.56
639103008 $40.56
639103009 $40.56
639103010 $40.56
639103011 $40.56
639111001 $40.56
639111002 $40.56
639111003 $40.56
639111004 $40.56
639112001 $40.56
639112002 $40.56
639112003 $40.56
639112004 $40.56
639112005 $40.56
639112006 $40.56
639112007 $40.56
639112008 $40.56
639112009 $40.56
639112010 $40.56
639112014 $40.56
639112015 $40.56
639112016 $40.56
639112017 $40.56
639112018 $40.56
639112019 $40.56
639112020 $40.56
639112023 $40.56
639112024 $40.56
639112026 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 15 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639112027 $40.56
639113001 $40.56
639113002 $40.56
639113003 $40.56
639113004 $40.56
639113005 $40.56
639113006 $40.56
639113007 $40.56
639113008 $40.56
639113009 $40.56
639113010 $40.56
639113011 $40.56
639113012 $40.56
639113013 $40.56
639113014 $40.56
639113015 $40.56
639113016 $40.56
639113017 $40.56
639113018 $40.56
639113019 $40.56
639113020 $40.56
639113021 $40.56
639113022 $40.56
639113023 $40.56
639113024 $40.56
639113025 $40.56
639113026 $40.56
639113027 $40.56
639113028 $40.56
639114001 $40.56
639114002 $40.56
639114003 $40.56
639114004 $40.56
639114005 $40.56
639114006 $40.56
639114007 $40.56
639114008 $40.56
639114009 $40.56
639114010 $40.56
639114011 $40.56
639121001 $40.56
639121002 $40.56
639121003 $40.56
639121004 $40.56
639121005 $40.56
639122001 $40.56
639122002 $40.56
639122003 $40.56
639122004 $40.56
639122005 $40.56
639122006 $40.56
639122009 $40.56
639122010 $40.56
639122011 $40.56
639122012 $40.56
639122013 $40.56
639122014 $40.56
639122015 $40.56
639122016 $40.56
639123001 $40.56
639123002 $40.56
639123003 $40.56
639123004 $40.56
639123005 $40.56
639123006 $40.56
639123007 $40.56
639123008 $40.56
639123009 $40.56
639123010 $40.56
639123011 $40.56
639123012 $40.56
639123013 $40.56
639124001 $40.56
639124002 $40.56
639124003 $40.56
639124004 $40.56
639124005 $40.56
639124006 $40.56
639124007 $40.56
639124008 $40.56
639124009 $40.56
639124010 $40.56
639124011 $40.56
639124012 $40.56
639124013 $40.56
639125001 $40.56
639125002 $40.56
639125003 $40.56
639125004 $40.56
639125005 $40.56
639125006 $40.56
639125007 $40.56
639125008 $40.56
639125009 $40.56
639125010 $40.56
639125011 $40.56
639125012 $40.56
639125013 $40.56
639125014 $40.56
639125015 $40.56
639125016 $40.56
639125017 $40.56
639125018 $40.56
639125019 $40.56
639125020 $40.56
639125021 $40.56
639125022 $40.56
639125023 $40.56
639126001 $40.56
639126002 $40.56
639126003 $40.56
639126004 $40.56
639126005 $40.56
639126006 $40.56
639126007 $40.56
639126008 $40.56
639126009 $40.56
639126010 $40.56
639126011 $40.56
639126012 $40.56
639126013 $40.56
639126014 $40.56
639126015 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 16 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639131001 $40.56
639131002 $40.56
639131003 $40.56
639131004 $40.56
639132001 $40.56
639132002 $40.56
639132003 $40.56
639132004 $40.56
639132005 $40.56
639132006 $40.56
639132007 $40.56
639132008 $40.56
639132009 $40.56
639132010 $40.56
639132011 $40.56
639132012 $40.56
639132013 $40.56
639132014 $40.56
639132015 $40.56
639132016 $40.56
639132017 $40.56
639132018 $40.56
639132019 $40.56
639132020 $40.56
639132021 $40.56
639132022 $40.56
639132023 $40.56
639132024 $40.56
639132025 $40.56
639132026 $40.56
639132027 $40.56
639132028 $40.56
639132029 $40.56
639132030 $40.56
639132031 $40.56
639132032 $40.56
639132033 $40.56
639132034 $40.56
639132035 $40.56
639132036 $40.56
639132037 $40.56
639132038 $40.56
639132039 $40.56
639133001 $40.56
639133002 $40.56
639133003 $40.56
639133004 $40.56
639133005 $40.56
639133006 $40.56
639133007 $40.56
639133008 $40.56
639133009 $40.56
639133010 $40.56
639133013 $40.56
639133014 $40.56
639133015 $40.56
639141001 $40.56
639141002 $40.56
639141003 $40.56
639141004 $40.56
639141005 $40.56
639141008 $40.56
639141009 $40.56
639141010 $40.56
639141011 $40.56
639141012 $40.56
639142001 $40.56
639142002 $40.56
639142003 $40.56
639142004 $40.56
639142005 $40.56
639142006 $40.56
639142007 $40.56
639142008 $40.56
639142009 $40.56
639142010 $40.56
639143001 $40.56
639143002 $40.56
639143003 $40.56
639143004 $40.56
639143005 $40.56
639143006 $40.56
639143007 $40.56
639143008 $40.56
639143009 $40.56
639143010 $40.56
639143011 $40.56
639143012 $40.56
639143013 $40.56
639143014 $40.56
639143015 $40.56
639143016 $40.56
639143017 $40.56
639144001 $40.56
639144002 $40.56
639144003 $40.56
639144004 $40.56
639144005 $40.56
639144006 $40.56
639144007 $40.56
639144008 $40.56
639144009 $40.56
639144010 $40.56
639144011 $40.56
639145001 $40.56
639145002 $40.56
639145003 $40.56
639145004 $40.56
639145008 $40.56
639145009 $40.56
639145011 $40.56
639145012 $40.56
639145013 $40.56
639145014 $40.56
639145017 $40.56
639145018 $40.56
639145019 $40.56
639151001 $40.56
639151002 $40.56
639151003 $40.56
639151004 $40.56
639151005 $40.56
639151006 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 17 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639151007 $40.56
639151008 $40.56
639151013 $40.56
639151014 $40.56
639151015 $40.56
639151016 $40.56
639151017 $40.56
639151018 $40.56
639151019 $40.56
639151020 $40.56
639151021 $40.56
639151022 $40.56
639151024 $40.56
639152001 $40.56
639152002 $40.56
639152003 $40.56
639152004 $40.56
639152005 $40.56
639152006 $40.56
639152007 $40.56
639152008 $40.56
639152009 $40.56
639152010 $40.56
639152011 $40.56
639152012 $40.56
639153001 $40.56
639153002 $40.56
639153003 $40.56
639153004 $40.56
639153005 $40.56
639153006 $40.56
639153007 $40.56
639153008 $40.56
639153009 $40.56
639153010 $40.56
639153011 $40.56
639153012 $40.56
639153013 $40.56
639153014 $40.56
639153015 $40.56
639153016 $40.56
639154001 $40.56
639154002 $40.56
639154003 $40.56
639154004 $40.56
639154005 $40.56
639154006 $40.56
639154007 $40.56
639154008 $40.56
639154009 $40.56
639154010 $40.56
639154011 $40.56
639154012 $40.56
639154013 $40.56
639154014 $40.56
639161004 $40.56
639161005 $40.56
639161006 $40.56
639161007 $40.56
639161008 $40.56
639161009 $40.56
639162001 $40.56
639162002 $40.56
639162003 $40.56
639162004 $40.56
639162005 $40.56
639162006 $40.56
639162007 $40.56
639162008 $40.56
639162009 $40.56
639162010 $40.56
639162011 $40.56
639162012 $40.56
639162013 $40.56
639162014 $40.56
639162015 $40.56
639162016 $40.56
639162017 $40.56
639162018 $40.56
639162019 $40.56
639162020 $40.56
639162021 $40.56
639162022 $40.56
639162023 $40.56
639162024 $40.56
639162025 $40.56
639162026 $40.56
639162027 $40.56
639162028 $40.56
639162029 $40.56
639162030 $40.56
639163001 $40.56
639163002 $40.56
639163003 $40.56
639163004 $40.56
639163005 $40.56
639163006 $40.56
639163007 $40.56
639163008 $40.56
639163009 $40.56
639163010 $40.56
639163011 $40.56
639163012 $40.56
639163013 $40.56
639163014 $40.56
639163015 $40.56
639163016 $40.56
639163017 $40.56
639163018 $40.56
639163019 $40.56
639163020 $40.56
639163021 $40.56
639163022 $40.56
639163023 $40.56
639163024 $40.56
639163025 $40.56
639163026 $40.56
639163027 $40.56
639163028 $40.56
639163029 $40.56
639163030 $40.56
639163031 $40.56
639163032 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 18 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639163033 $40.56
639163034 $40.56
639164001 $40.56
639164002 $40.56
639164003 $40.56
639164004 $40.56
639164005 $40.56
639164006 $40.56
639164007 $40.56
639164008 $40.56
639164009 $40.56
639164010 $40.56
639164011 $40.56
639164012 $40.56
639164013 $40.56
639164014 $40.56
639164015 $40.56
639164016 $40.56
639164017 $40.56
639164018 $40.56
639164019 $40.56
639164020 $40.56
639171001 $40.56
639171002 $40.56
639171003 $40.56
639171004 $40.56
639171005 $40.56
639171006 $40.56
639171007 $40.56
639171008 $40.56
639171009 $40.56
639171010 $40.56
639171011 $40.56
639171012 $40.56
639171013 $40.56
639171014 $40.56
639171015 $40.56
639171016 $40.56
639171017 $40.56
639171018 $40.56
639171019 $40.56
639171020 $40.56
639171021 $40.56
639171022 $40.56
639171023 $40.56
639171024 $40.56
639171025 $40.56
639171026 $40.56
639171027 $40.56
639171028 $40.56
639171029 $40.56
639171030 $40.56
639171031 $40.56
639171032 $40.56
639171033 $40.56
639172001 $40.56
639172002 $40.56
639172003 $40.56
639172004 $40.56
639172005 $40.56
639172006 $40.56
639172007 $40.56
639172008 $40.56
639172009 $40.56
639172010 $40.56
639172014 $40.56
639172015 $40.56
639172016 $40.56
639172019 $40.56
639172020 $40.56
639172021 $40.56
639172022 $40.56
639172023 $40.56
639172024 $40.56
639172025 $40.56
639172026 $40.56
639172027 $40.56
639172028 $40.56
639172029 $40.56
639172030 $40.56
639172031 $40.56
639172032 $40.56
639172034 $40.56
639172035 $40.56
639172038 $40.56
639172040 $40.56
639172041 $40.56
639173001 $40.56
639181001 $40.56
639181002 $40.56
639181003 $40.56
639181004 $40.56
639181005 $40.56
639181006 $40.56
639181007 $40.56
639181008 $40.56
639181009 $40.56
639181010 $40.56
639181011 $40.56
639181012 $40.56
639181013 $40.56
639181016 $40.56
639181017 $40.56
639181018 $40.56
639181019 $40.56
639181020 $40.56
639181023 $40.56
639181024 $40.56
639181025 $40.56
639181028 $40.56
639181029 $40.56
639181030 $40.56
639181031 $40.56
639181032 $40.56
639181033 $40.56
639181034 $40.56
639181037 $40.56
639181038 $40.56
639181039 $40.56
639181042 $40.56
639181043 $40.56
639181044 $40.56
639181045 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 19 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639181046 $40.56
639181047 $40.56
639181048 $40.56
639181049 $40.56
639181051 $40.56
639181052 $40.56
639181053 $40.56
639181054 $40.56
639181056 $40.56
639181057 $40.56
639181058 $40.56
639182001 $40.56
639182002 $40.56
639182003 $40.56
639182004 $40.56
639182005 $40.56
639182006 $40.56
639182007 $40.56
639182008 $40.56
639182009 $40.56
639182012 $40.56
639182013 $40.56
639182014 $40.56
639182015 $40.56
639182016 $40.56
639182017 $40.56
639182018 $40.56
639182019 $40.56
639182020 $40.56
639182021 $40.56
639182022 $40.56
639182023 $40.56
639182024 $40.56
639182025 $40.56
639182026 $40.56
639182027 $40.56
639182028 $40.56
639182029 $40.56
639182030 $40.56
639182031 $40.56
639182032 $40.56
639182033 $40.56
639182034 $40.56
639182035 $40.56
639182036 $40.56
639182039 $40.56
639182040 $40.56
639182041 $40.56
639182042 $40.56
639182044 $40.56
639182045 $40.56
639182046 $40.56
639182047 $40.56
639182048 $40.56
639182049 $40.56
639182050 $40.56
639182052 $40.56
639182053 $40.56
639191001 $40.56
639191002 $40.56
639191003 $40.56
639191004 $40.56
639191005 $40.56
639191006 $40.56
639191007 $40.56
639191008 $40.56
639191009 $40.56
639191010 $40.56
639191011 $40.56
639191012 $40.56
639191013 $40.56
639191014 $40.56
639191015 $40.56
639191016 $40.56
639191017 $40.56
639191018 $40.56
639191019 $40.56
639191020 $40.56
639191021 $40.56
639191022 $40.56
639191023 $40.56
639191024 $40.56
639191025 $40.56
639191026 $40.56
639191027 $40.56
639191028 $40.56
639191029 $40.56
639191030 $40.56
639191031 $40.56
639191032 $40.56
639191033 $40.56
639191034 $40.56
639191037 $40.56
639191038 $40.56
639191039 $40.56
639191040 $40.56
639191041 $40.56
639191042 $40.56
639191043 $40.56
639191044 $40.56
639191045 $40.56
639191046 $40.56
639191047 $40.56
639191049 $40.56
639192001 $40.56
639192002 $40.56
639192005 $40.56
639192006 $40.56
639192007 $40.56
639192010 $40.56
639192011 $40.56
639192012 $40.56
639192013 $40.56
639192014 $40.56
639192015 $40.56
639192016 $40.56
639192017 $40.56
639192018 $40.56
639192019 $40.56
639192020 $40.56
639192021 $40.56
639192022 $40.56
639192023 $40.56
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 20 of 114

PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF DESERT HOT SPRINGS 682324 - LMD 1 (CITYWIDE)
Fiscal Year 2023-24 Assessment Roll
639192024 $40.56
639192025 $40.56
639192028 $40.56
639192029 $40.56
639192030 $40.56
639192031 $40.56
639192032 $40.56
639192033 $40.56
639192034 $40.56
639192035 $40.56
639192036 $40.56
639192037 $40.56
639192038 $40.56
639192039 $40.56
639192042 $40.56
639192043 $40.56
639192044 $40.56
639192045 $40.56
639192046 $40.56
639192047 $40.56
639192048 $40.56
639192049 $40.56
639192050 $40.56
639192051 $40.56
639192052 $40.56
639201001 $40.56
639201002 $40.56
639201003 $40.56
639201006 $40.56
639201007 $40.56
639201011 $40.56
639201012 $40.56
639201013 $40.56
639201016 $40.56
639201017 $40.56
639201018 $40.56
639201019 $40.56
639201020 $40.56
639201021 $40.56
639201022 $40.56
639201023 $40.56
639201024 $156.52
639201025 $40.56
639201026 $40.56
639201027 $40.56
639201028 $40.56
639201029 $40.56
639201030 $40.56
639201031 $40.56
639201032 $40.56
639201033 $40.56
639201034 $40.56
639201035 $40.56
639201036 $40.56
639201037 $40.56
639201038 $40.56
639201039 $40.56
639201040 $40.56
639201041 $40.56
639201042 $40.56
639201043 $40.56
639201044 $40.56
639201045 $40.56
639201046 $40.56
639201047 $40.56
639202001 $40.56
639202002 $40.56
639202003 $40.56
639202004 $40.56
639202005 $40.56
639202006 $40.56
639202007 $40.56
639202008 $40.56
639202009 $40.56
639202010 $40.56
639202013 $40.56
639202014 $40.56
639202015 $40.56
639202016 $40.56
639202018 $40.56
639202019 $40.56
639202020 $40.56
639202021 $40.56
639202022 $40.56
639202023 $61.88
639202024 $67.60
639202025 $65.26
639202026 $66.56
639202027 $58.76
639202028 $40.56
639202029 $40.56
639202030 $40.56
639202031 $40.56
639202032 $40.56
639202033 $40.56
639202034 $40.56
639202035 $40.56
639202036 $40.56
639202037 $40.56
639202038 $40.56
639202039 $40.56
639202041 $40.56
639202042 $40.56
639202043 $40.56
639202048 $40.56
639202049 $40.56
639202050 $40.56
639202051 $40.56
639202052 $40.56
639202053 $40.56
639202054 $40.56
639211001 $40.56
639211002 $40.56
639211003 $40.56
639211004 $40.56
639211005 $40.56
639211006 $40.56
639211007 $40.56
639211008 $40.56
639211010 $40.56
639211016 $53.42
639211017 $66.34
639211018 $59.90
CITY OF DESERT HOT SPRINGS - 682324 - LMD 1 (CITYWIDE) Page 21 of 114