Agenda packet — La Quinta City Council, July 18, 2023 (part 2 of 3)

is consistent with the General Plan, pursuant to State of California Government Code, Section 65402; and
WHEREAS, all of the other prerequisites with respect to the approval of this Resolution have been met.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03506 - 06/23/2023 JB
7/3/2023 2:04:44 PM Page 4 of 6
Vendor Name Payment Number Description (Item) Account Name Account Number Amount LOWE'S HOME IMPROVEME… 211236 04/12/23 - LIGHT BULBS FOR SRR Repair & Maintenance 601-0000-60660 61.98 Fund 601 - SILVERROCK RESORT Total: 6,456.38
Grand Total: 981,300.06
147 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03506 - 06/23/2023 JB
7/3/2023 2:04:44 PM Page 5 of 6
Fund Summary
Fund Expense Amount
101 - GENERAL FUND 438,915.20
201 - GAS TAX FUND 4,288.57
202 - LIBRARY & MUSEUM FUND 97,111.11
215 - LIGHTING & LANDSCAPING FUND 55,526.43
224 - TUMF FUND 186,150.00
237 - SUCCESSOR AGCY PA 1 ADMIN 2,305.00
401 - CAPITAL IMPROVEMENT PROGRAMS 43,706.48
501 - FACILITY & FLEET REPLACEMENT 12,159.84
502 - INFORMATION TECHNOLOGY 51,405.40
503 - PARK EQUIP & FACILITY FUND 83,275.65
601 - SILVERROCK RESORT 6,456.38
Grand Total: 981,300.06
Account Summary
Account Number Account Name Expense Amount
101-0000-20304 Sales Taxes Payable -32.00
101-0000-20310 MSHCP Mitigation Fee 107,565.00
101-0000-20325 Due to County Recorder 164.00
101-0000-20330 Over Payments, AR Policy 266.00
101-0000-43631 CVMSHCP Admin Fee -1,075.50
101-1004-50252 Annual Wellness Dollar … 185.02
101-1006-60320 Travel & Training 2,301.63
101-1007-60403 Citywide Supplies 223.21
101-2001-60103 Professional Services 2,400.00
101-2001-60109 LQ Police Volunteers 373.48
101-2001-60174 Blood/Alcohol Testing 1,776.76
101-2001-60176 Sheriff - Other 1,112.41
101-2002-61304 Mobile/Cell Phones/Sate… 87.35
101-2002-61400 Cable/Internet - Utilities 110.51
101-3002-60420 Operating Supplies 187.09
101-3003-60149 Community Experiences 6,550.94
101-3003-60184 Fritz Burns Pool Progra… 7,171.08
101-3005-60136 Lighting Service 475.00
101-3005-60431 Materials/Supplies 6,393.54
101-3005-60432 Tools/Equipment 248.86
101-3005-60691 Maintenance/Services 12,910.80
101-3005-61300 Telephone - Utilities 100.64
101-3007-60461 Marketing & Tourism Pr… 225,026.49
101-3008-60431 Materials/Supplies 64.98
101-3008-60432 Tools/Equipment 51.62
101-3008-60667 HVAC 4,886.00
101-6004-60103 Professional Services 4,477.51
101-6004-60108 Technical 40.00
101-6004-60111 Administrative Citation … 1,026.31
101-6004-60120 Lot Cleaning/Gravel Prog… 300.00
101-6004-60400 Office Supplies 110.76
101-6004-60425 Supplies - Field 202.00
101-6006-60320 Travel & Training 66.38
101-7002-60183 Map/Plan Checking 2,150.00
101-7003-60103 Professional Services 21,497.00
101-7003-60420 Operating Supplies 313.39
101-7003-60432 Tools/Equipment 3,046.84
101-7006-60144 Contract Traffic Engineer 15,116.50
101-7006-60146 PM 10 - Dust Control 4,200.00
101-7006-60480 Contributions to Other A… 6,843.60
201-7003-60430 Asphalt 4,225.63
201-7003-60431 Materials/Supplies 62.94
202-3006-60105 Museum Operations 57,686.99
202-3009-60105 Makerspace Operations 39,424.12
148 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03506 - 06/23/2023 JB
7/3/2023 2:04:44 PM Page 6 of 6
Account Summary
Account Number Account Name Expense Amount
215-7004-60431 Materials/Supplies 364.43
215-7004-60691 Maintenance/Services 55,162.00
224-0000-20320 TUMF Payable to CVAG 186,150.00
237-9001-60104 Consultants 2,305.00
401-0000-60103 Professional Services 29,045.00
401-0000-60185 Design 5,157.00
401-0000-60188 Construction 9,504.48
501-0000-60675 Parts, Accessories, and … 650.30
501-0000-60676 Vehicle Repair & Maint… 6,777.09
501-0000-60679 Motorcycle Repair & Ma… 852.80
501-0000-71030 Vehicles, Rentals & Leas… 3,879.65
502-0000-60104 Consultants 9,906.25
502-0000-60301 Software Licenses 2,062.50
502-0000-61301 Cell/Mobile Phones 4,391.37
502-0000-61400 Cable/Internet - Utilities 4,607.52
502-0000-71049 Software Implementatio… 30,437.76
503-0000-71060 Parks 83,275.65
601-0000-60660 Repair & Maintenance 6,456.38
Grand Total: 981,300.06
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 756,358.38
111205P Professional Expense Dune Palms Bridge Imp/BRLKS-5433(014) 1,965.00 141513P Professional Expense SilverRock Way Infra/Street Improvements 37.50 201603D Design Expense La Quinta Landscape Renovation Improvement5,157.00 201603P Professional Expense La Quinta Landscape Renovation Improvement962.50 201606P Professional Expense Civic Center Campus Lake/Irrigation Conv Improvmnt 175.00 201709P Professional Expense Ave 53 Jefferson St.Roundabout 350.00 201804E Landscape & Lighting Median Islan… Landscape & Lighting Median Island Improvements 40,041.44 201901P Professional Expense Village Art Plaza Promenade & Cultural Campus387.50 201902P Professional Expense Avenue 50 Bridge Spanning the Evacuation Channel 2,135.00 201905P Professional Expense Highway 111 Corridor Area Plan Implementation 1,250.00 201923P Professional Expense Washington St at Ave 50/Calle Tampico ADA 87.50 202008D Design Expense Avenue 48 Art and Music Line Project 6,843.60 202008P Professional Expense Avenue 48 Art and Music Line Project 737.50 202102P Professional Expense Fritz Burns Park Improvements 525.00 202104P Professional Expense Citywide Striping Refresh 1,400.00 202108P Professional Expense FY 21/22 PMP Slurry Seal Improvements 7,612.50 202201P Professional Expense Avenue 50 Pavement Rehab (Wash St to Eisenhower) 4,345.00 202203CT Construction Expense Fred Waring Drive Pavement Rehabilitation 59.71 202203P Professional Expense Fred Waring Drive Pavement Rehabilitation 1,962.50 202205P Professional Expense Avenue 50 Widening Improvements (Jeff to Madison) 387.50 202206P Professional Expense Village Utilities Undergrounding Project 175.00 202208P Professional Expense Citywide Miscellaneous ADA Improvements 812.50 202210P Professional Expense Moon River Drive Pavement Rehab (Ave 50/DSUSD) 37.50 202214P Professional Expense Avenue 52 Pavement Rehabilitation (Madison/Monroe) 2,387.50 202216E General PW Maint - Desert Concep… General PW Maintenance - Desert Concepts25,100.00 202226E Fritz Burns Park Shade Structure Fritz Burns Park Shade Structure 83,275.65 202227E Civic Center Activities Promenade Civic Center Activities Promenade 962.50 2223PMPP Professional Expense FY22/23 Pavement Management Plan 350.00 2223TMICT Construction Expense FY22/23 Traffic Maintenance Improvements 9,444.77 CSA152E CSA 152 Expenses CSA 152 Project Tracking 21,497.00 STVRE Short Term Vacation Rental Expen… Short Term Vacation Rental Tracking 4,477.51 Grand Total: 981,300.06
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
149 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
7/3/2023 1:57:55 PM Page 1 of 9
Demand Register
City of La Quinta Packet: APPKT03511 - 06/30/2023 JB
Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 101 - GENERAL FUND
UNITED WAY OF THE DESERT 211351 CONTRIBUTION United Way Deductions 101-0000-20981 37.00 UNITED WAY OF THE DESERT 211351 CONTRIBUTION United Way Deductions 101-0000-20981 37.00 CHARTER COMMUNICATIONS… 211279 06/16-07/15/23 - FS #70 CABLE (1860) Cable/Internet - Utilities 101-2002-61400 41.76 CASC ENGINEERING & CONS… 211277 05/2023 - ONCALL STORMWATER INSPE… Professional Services 101-7002-60103 651.25 CHARTER COMMUNICATIONS… 211279 06/16-07/15/23 - FS #32 CABLE (8152) Cable/Internet - Utilities 101-2002-61400 94.55 SOUTHWEST AQUATICS INC 211336 06/2023 - LAKE MAINTENANCE SERVICE Civic Center Lake Maintenan… 101-3005-60117 1,350.00 SOUTHWEST AQUATICS INC 211336 06/2023 - LAKE MAINTENANCE SERVICE SilverRock Lake Maintenance 101-3005-60189 1,350.00 THE SHERWIN-WILLIAMS CO. 211344 06/19/23 - PAINT FOR LQ PARK Materials/Supplies 101-3008-60431 695.85 THE SHERWIN-WILLIAMS CO. 211344 06/22/23 - PAINT Materials/Supplies 101-3008-60431 91.73 ALARM MONITORING SERVI… 211269 06/13/23 - WC ALARM SYSTEM MAINTE… Security & Alarm 101-3008-60123 21.75 HANSEN, DIANNE 211298 05/22-06/12/23 - TUITION REIMBURSE… Training & Education/MOU 101-1004-60322 275.00 TRI-STATE MATERIALS INC 211347 06/27/23 - GROUND COVER ROCK FOR … Materials/Supplies 101-3005-60431 269.16 TRI-STATE MATERIALS INC 211347 06/27/23 - GROUND COVER ROCK FOR … Materials/Supplies 101-3005-60431 281.39 TRI-STATE MATERIALS INC 211347 06/27/23 - GROUND COVER ROCK FOR … Materials/Supplies 101-3005-60431 256.92 TRI-STATE MATERIALS INC 211347 06/27/23 - GROUND COVER ROCK FOR … Materials/Supplies 101-3005-60431 269.16 TRI-STATE MATERIALS INC 211347 06/27/23 - GROUND COVER ROCK FOR … Materials/Supplies 101-3005-60431 244.69 THE LOCK SHOP, INC 211342 06/22/23 - PICK OPEN FOR POLICE INVE… Special Enforcement Funds 101-2001-60175 130.00 LOGIC COMPENSATION GRO… 211307 06/12/23 - RECLASS CITY JOB DESCRIPTI… Professional Services 101-1004-60103 12,881.25 CALIFORNIA BUILDING OFFIC… 211275 06/02/23 - BUILDING CODE TRAINING D… Travel & Training 101-6003-60320 210.00 ULINE 211350 6/19/23 STAND UP DESKTOPS FOR C.G… Operating Supplies 101-2001-60420 693.42 ULINE 211350 6/19/23 STAND UP DESKTOPS FOR J.DE… Office Supplies 101-2002-60400 693.42 ULINE 211350 06/20/23 - REPLENISHING SANDBAGS F… Disaster Prep Supplies 101-2002-60406 745.22 PAX FITNESS REPAIR 211323 06/26/23 - FITNESS EQUIPMENT REPLA… Operating Supplies 101-3002-60420 387.95 PAX FITNESS REPAIR 211323 06/2023 - FITNESS EQUIPMENT MAINT… Operating Supplies 101-3002-60420 275.00 JEFFREY PARKER TROUTDALE… 211303 06/21/23 - DEPOSIT REFUND Miscellaneous Deposits 101-0000-22830 100.00 JENSEN, SHARLA W 211304 06/22/23 - PERSONAL TRAINING 3 SESS… Instructors 101-3002-60107 132.00 JENSEN, SHARLA W 211304 06/22/23 - PERSONAL TRAINING 6 SESS… Instructors 101-3002-60107 264.00 SHIRY, TERESA 211335 06/22/23 - BALLROOM BEG DI CLASSES Instructors 101-3002-60107 115.50 HEWETT, ATSUKO YAMANE 211299 06/22/23 - TAI CHI YANG DI CLASSES Instructors 101-3002-60107 39.20 VINTAGE ASSOCIATES 211355 06/2023 - PARK MAINTENANCE Landscape Contract 101-3005-60112 60,804.00 THE PRINTING PLACE 211343 FY 23/24 RESIDENT CARDS INFORMATI… Office Supplies 101-3002-60400 202.57 MOWERS PLUS INC 211318 06/22/23 - POWER TOOLS Tools/Equipment 101-7003-60432 4,085.76 ODP BUSINESS SOLUTIONS, L… 211321 06/19/23 - CITY WIDE COFFEE SUPPLIES Citywide Supplies 101-1007-60403 126.53 STAPLES ADVANTAGE 211338 11/10/22 - OFFICE SUPPLIES Operating Supplies 101-6006-60420 138.88 STAPLES ADVANTAGE 211338 03/12/23 - SOAP Office Supplies 101-3005-60400 97.86 STAPLES ADVANTAGE 211338 05/24/23 - OFFICE SUPPLIES Operating Supplies 101-6006-60420 93.36 STAPLES ADVANTAGE 211338 05/27/23 - OFFICE SUPPLIES Operating Supplies 101-6006-60420 93.36 STAPLES ADVANTAGE 211338 05/18/23 - SHREDDER Office Supplies 101-3005-60400 304.49 STAPLES ADVANTAGE 211338 05/23/23 - COOLING TOWELS Safety Gear 101-3005-60427 146.78 STAPLES ADVANTAGE 211338 06/15/23 - OFFICE SUPPLIES Office Supplies 101-7001-60400 83.17 STAPLES ADVANTAGE 211338 06/20/23 - COFFEE SUPPLIES Office Supplies 101-7003-60400 296.40 STAPLES ADVANTAGE 211338 06/20/23 - OFFICE SUPPLIES Office Supplies 101-7001-60400 88.66 STAPLES ADVANTAGE 211338 06/26/23 - OFFICE SUPPLIES Supplies - Field 101-6003-60425 70.94 STAPLES ADVANTAGE 211338 06/27/23 - RETURN OFFICE SUPPLIES Operating Supplies 101-6006-60420 -93.36 USA DRAIN AND PLUMBING… 211353 06/21/23 - FS #93 WATER HEATER REPL… Maintenance/Services 101-2002-60691 4,825.00 COMTRONIX COMMUNICATI… 211283 5/31/23 - 2021 POLARIS FS#32 UTV OUT… Non-Reimbursable Misc 101-2002-60445 8,383.40 MISSION LINEN SUPPLY 211316 06/30/23 - PW INSPECTOR SHIRTS Uniforms 101-7006-60690 772.49 ROBERT HALF 211332 06/09/23 - TEMP AGENCY SERVICES A.… Temporary Agency Services 101-6006-60125 1,575.00 ROBERT HALF 211332 06/16/23 - TEMP AGENCY SERVICES A.… Temporary Agency Services 101-6006-60125 1,575.00 DEPARTMENT OF JUSTICE 211288 08/2022 - BLOOD/ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 35.00 TRULY NOLEN INC 211349 04/06/23 - BEE HIVE REMOVAL AT WC Pest Control 101-3008-60116 185.00 DEPARTMENT OF JUSTICE 211288 05/2023 - BLOOD/ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 175.00 MERCHANTS BUILDING MAI… 211313 06/07/23 - LQ PARK RESTROOM VANDA… Janitorial 101-3008-60115 150.00 150 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 2 of 9
Vendor Name Payment Number Description (Item) Account Name Account Number Amount MERCHANTS BUILDING MAI… 211313 06/03/23 - SRR EVENT RESTROOM CLEA… Janitorial 101-3008-60115 47.76 HIGH TECH IRRIGATION INC 211300 06/26/23 - IRRIGATION PARTS Materials/Supplies 101-3005-60431 674.43 HIGH TECH IRRIGATION INC 211300 06/27/23 - IRRIGATION PARTS Materials/Supplies 101-3005-60431 836.39 HIGH TECH IRRIGATION INC 211300 06/28/23 - IRRIGATION PARTS Materials/Supplies 101-3005-60431 209.85 LOWE'S HOME IMPROVEME… 211308 06/21/23 - BOCCE BALL COURT LUMBER Materials/Supplies 101-3005-60431 6,080.21 PWLC II, INC 211327 06/2023 - L&L MONTHLY MAINTENANCE Landscape Contract 101-2002-60112 1,510.00 LOWE'S HOME IMPROVEME… 211310 06/22/23 - BOCCE BALL COURT LUMBER Materials/Supplies 101-3005-60431 5,070.47 VERIZON WIRELESS 211354 05/14-06/13/23 - EOC CELL (7813) Mobile/Cell Phones/Satellites 101-2002-61304 239.82 FIRST CHOICE A/C & HEATING… 211293 05/16/23 - CH HVAC REPAIR HVAC 101-3008-60667 2,126.00 COACHELLA VALLEY ASSOC O… 211281 12/2022 - ARTS AND MUSIC LINE SHARE… Contributions to Other Agenc… 101-7006-60480 223.00 COACHELLA VALLEY ASSOC O… 211281 03/2023 - ARTS AND MUSIC LINE SHARE… Contributions to Other Agenc… 101-7006-60480 5,560.34 COACHELLA VALLEY ASSOC O… 211281 04/2023 - ARTS AND MUSIC LINE SHARE… Contributions to Other Agenc… 101-7006-60480 3,930.56 COACHELLA VALLEY ASSOC O… 211281 05/2023 - ARTS AND MUSIC LINE SHARE… Contributions to Other Agenc… 101-7006-60480 4,766.73 FIRST CHOICE A/C & HEATING… 211293 02/24/23 - WC HVAC FAN BELTS REPLAC… HVAC 101-3008-60667 3,233.00 FIRST CHOICE A/C & HEATING… 211293 03/13/23 - FS #93 HVAC REPAIRS Maintenance/Services 101-2002-60691 4,163.00 FIRST CHOICE A/C & HEATING… 211293 04/07/23 - CH HVAC RAPAIRS HVAC 101-3008-60667 4,954.00 FIRST CHOICE A/C & HEATING… 211293 02/24/23 - WC HVAC TUNE UP HVAC 101-3008-60667 1,497.00 FIRST CHOICE A/C & HEATING… 211293 03/13/23 - FS #93 HVAC TUNE UP Maintenance/Services 101-2002-60691 791.00 STATE CONTROLLER'S OFFICE 211339 01/01-12/31/22 - FTB OFFSETS Administrative Citation Servi… 101-6004-60111 139.09 PACIFIC WEST AIR CONDITIO… 211322 05/22/23 - CH HVAC MAINTENANCE HVAC 101-3008-60667 1,521.00 PACIFIC WEST AIR CONDITIO… 211322 06/01/23 - CH WATER TREATMENT HVAC 101-3008-60667 125.00 PETRA-1, LP 211325 06/16/23 - GYM WIPES (4 CASES) Operating Supplies 101-3002-60420 671.26 MIGNOGNA, JULIE 211315 5/16-5/18/23 - PW INSTITUTE REIMB J.… Travel & Training 101-7001-60320 204.10 CHAUDHRY, ELIZABETH 130 06/20/23 - INTERVIEW PANEL LUNCH RE… Recruiting/Pre-Employment 101-1004-60129 100.16 BURRTEC WASTE & RECYCLI… 211273 FY 22/23 PROPERTY TAX PAYMENT SS2 Due to Waste Management 101-0000-20307 2,317,990.14 DEPARTMENT OF CONSERVA… 211287 01/01-03/31/23 - SEISMIC HAZARD MA… SMIP Fees Payable 101-0000-20308 1,926.39 THE LINCOLN NATIONAL LIFE … 211341 06/2023 - LIFE INSURANCE PREIMUMS Life Insurance Pay 101-0000-20947 464.40 THE LINCOLN NATIONAL LIFE … 211341 06/2023 - ADD'L LIFE PREMIUMS Add'l Life Insurance Pay 101-0000-20948 432.95 THE LINCOLN NATIONAL LIFE … 211341 06/2023 - STD/LTD PREIMUMS Disability Insurance Pay 101-0000-20955 3,245.12 BURRTEC WASTE & RECYCLI… 211273 FY 22/23 PROPERTY TAX PAYMENT SS2 Franchise Taxes - Burrtec 101-0000-41505 -230,769.30 DEPARTMENT OF CONSERVA… 211287 01/01-03/31/23 - SEISMC HAZARD MAP… SMIP Fees 101-0000-42610 -96.32 SHERIFFS SPECIAL EVENTS 211334 06/28/23 - SHERIFF'S DEPART AWARDS … Travel & Training 101-1001-60320 100.00 YU, PUI TING 211358 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 200.00 LIMA, JACK VINCENT 211306 FY 22/23 ANNUAL WELLNESS DOLLARS J… Annual Wellness Dollar Reim… 101-1004-50252 200.00 MCMILLEN, JON 211312 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 200.00 PECINA, DEMETRIO 211324 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 200.00 MONTENEGRO, ALEXIS 211317 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 200.00 HANSEN, DIANNE 211298 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 200.00 REGALADO ARAUJO, LUIS 211329 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 195.73 CASH/PETTY CASH 211278 05/15/23 - FILE LABEL DOTS Office Supplies 101-1004-60400 14.43 CASH/PETTY CASH 211278 02/28/23 - NOTARY PUBLIC APPLICATIO… Travel & Training 101-1006-60320 40.00 CASH/PETTY CASH 211278 03/13/23 - COP MEETING SUPPLIES LQ Police Volunteers 101-2001-60109 15.88 CASH/PETTY CASH 211278 03/15/23 - COP MEETING SUPPLIES LQ Police Volunteers 101-2001-60109 43.87 CASH/PETTY CASH 211278 03/14/23 - COP MEETING SUPPLIES LQ Police Volunteers 101-2001-60109 22.00 CLAYTON JR., DUANE 211280 06/03/23 - WORK BOOTS REIMB D.CLAY… Uniforms 101-6003-60690 206.61 COACHELLA VALLEY WATER D… 211282 FY 22/23 CANAL WATER SERVICE PM 10 - Dust Control 101-7006-60146 40,248.61 SANABRIA, ERNESTO 211333 06/29/23 - SAFTEY BOOTS REIMB E.SAN… Safety Gear 101-7006-60427 190.30 MIGNOGNA, JULIE 211315 FY 22/23 ANNUAL WELLNESS DOLLARS … Annual Wellness Dollar Reim… 101-1004-50252 200.00 KILEY & ASSOCIATES 211305 05/2023 - FEDERAL LOBBYIST SERVICES Contract Services - Administr… 101-1002-60101 3,500.00 DEMARS, KAY 211286 05/25/23 - CITATION REFUND LQP1682… Administrative Citations 101-0000-42700 250.00 HOME DEPOT CREDIT SERVIC… 211302 05/02/23 - TABLE TROLLEY FOR WC Operating Supplies 101-3002-60420 362.26 HOME DEPOT CREDIT SERVIC… 211302 05/10/23 - SCREWS & GRINDING WHEE… Materials/Supplies 101-3005-60431 89.62 HOME DEPOT CREDIT SERVIC… 211302 05/11/23 - RECIPROCATING SAW Tools/Equipment 101-3005-60432 379.54 HOME DEPOT CREDIT SERVIC… 211302 05/19/23 - UTILITY KNIFE & FITTINGS Materials/Supplies 101-3008-60431 40.96 HOME DEPOT CREDIT SERVIC… 211302 05/18/26 - SILICONE CAULK Materials/Supplies 101-3008-60431 60.81 HOME DEPOT CREDIT SERVIC… 211302 05/18/23 - STORAGE SHELFS FOR LA PA… Materials/Supplies 101-3008-60431 173.96 HOME DEPOT CREDIT SERVIC… 211302 05/17/23 - FLASHLIGHT & WATERPROOF… Materials/Supplies 101-3008-60431 119.55 HOME DEPOT CREDIT SERVIC… 211302 05/15/23 - GRINDING WHEELS & SPRAY … Materials/Supplies 101-3008-60431 110.06 HOME DEPOT CREDIT SERVIC… 211302 05/10/23 - PAINT FOR LQ PARK Materials/Supplies 101-3008-60431 102.12 HOME DEPOT CREDIT SERVIC… 211302 5/09/23 - SPRAY PAINT & GARAGE DOO… Materials/Supplies 101-3008-60431 111.84 151 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 3 of 9
Vendor Name Payment Number Description (Item) Account Name Account Number Amount HOME DEPOT CREDIT SERVIC… 211302 05/24/23 - GAS FITTINGS FOR WC Materials/Supplies 101-3008-60431 12.98 HOME DEPOT CREDIT SERVIC… 211302 05/16/23 - ABS PIPE & FITTINGS Materials/Supplies 101-3008-60431 30.02 HOME DEPOT CREDIT SERVIC… 211302 05/05/23 - SPRAY PAINT FOR CH SHOP Materials/Supplies 101-3008-60431 14.09 HOME DEPOT CREDIT SERVIC… 211302 05/08/23 - PUSHBROOM & GLOVES Operating Supplies 101-7003-60420 44.91 HOME DEPOT CREDIT SERVIC… 211302 05/23/23 - MARKING SPRAY PAINT & S… Operating Supplies 101-7003-60420 44.51 HOME DEPOT CREDIT SERVIC… 211302 05/01/23 - GLOVES Operating Supplies 101-7003-60420 33.86 HOME DEPOT CREDIT SERVIC… 211302 05/18/23 - PAINT ROLLERS Operating Supplies 101-7003-60420 23.34 LOWE'S HOME IMPROVEME… 211309 05/19/23 - GRAFFITI REMOVAL SUPPLIES Supplies-Graffiti and Vandali… 101-3005-60423 137.57 LOWE'S HOME IMPROVEME… 211309 05/01/23 - LUMBER & WOOD STRAP TIES Materials/Supplies 101-3005-60431 48.91 LOWE'S HOME IMPROVEME… 211309 05/19/23 - RETURN LUMBER Materials/Supplies 101-3005-60431 -27.07 LOWE'S HOME IMPROVEME… 211309 05/01/23 - GATE SPRING & SCREWS Materials/Supplies 101-3005-60431 42.81 LOWE'S HOME IMPROVEME… 211309 05/19/23 -LUMBER Materials/Supplies 101-3005-60431 78.15 LOWE'S HOME IMPROVEME… 211309 04/27/23 - LUMBER Materials/Supplies 101-3005-60431 30.34 LOWE'S HOME IMPROVEME… 211309 05/17/23 - TOOLS Tools/Equipment 101-3005-60432 333.03 LOWE'S HOME IMPROVEME… 211309 05/17/23 - RETURN SOCKET SET Tools/Equipment 101-3005-60432 -215.92 LOWE'S HOME IMPROVEME… 211309 05/17/23 - SMALL TOOLS Tools/Equipment 101-3005-60432 103.23 LOWE'S HOME IMPROVEME… 211309 04/25/23 - WALL TEXTURE & BUCKETS … Materials/Supplies 101-3008-60431 54.67 LOWE'S HOME IMPROVEME… 211309 05/22/23 - FUSES Materials/Supplies 101-3008-60431 75.16 LOWE'S HOME IMPROVEME… 211309 05/10/23 - WATER HOSE FOR CH Materials/Supplies 101-3008-60431 62.99 LOWE'S HOME IMPROVEME… 211309 05/16/23 - DRILL BIT SET Materials/Supplies 101-3008-60431 67.14 LOWE'S HOME IMPROVEME… 211309 05/24/23 - LIGHT BULBS & GAS CONNEC… Materials/Supplies 101-3008-60431 128.22 LOWE'S HOME IMPROVEME… 211309 05/23/23 - BUNGEE CORDS Operating Supplies 101-7003-60420 39.22 LOWE'S HOME IMPROVEME… 211309 04/23/23 - PUSH BROOM & GRILL ACCE… Operating Supplies 101-7003-60420 126.45 LOWE'S HOME IMPROVEME… 211309 05/15/23 - SOCKET SETS Tools/Equipment 101-7003-60432 509.23 LOWE'S HOME IMPROVEME… 211309 05/22/23 - SHOVELS Tools/Equipment 101-7003-60432 55.76 OCEAN SPRINGS TECH INC 211320 03/02/23 - FB POOL SERIVCE CALL Fritz Burns Pool Maintenance 101-3005-60184 185.25 OCEAN SPRINGS TECH INC 211320 04/11/23 - FB POOL EMERGENCY HEAT… Fritz Burns Pool Maintenance 101-3005-60184 5,467.21 OCEAN SPRINGS TECH INC 211320 4/11-4/12/23 - FB POOL FILTER SAND M… Fritz Burns Pool Maintenance 101-3005-60184 5,687.27 OCEAN SPRINGS TECH INC 211320 04/12/23 - FB POOL FAN REPLACEMENT Fritz Burns Pool Maintenance 101-3005-60184 486.35 OCEAN SPRINGS TECH INC 211320 04/20/23 - FB POOL EQUIPMENT ROOM… Fritz Burns Pool Maintenance 101-3005-60184 787.30 OCEAN SPRINGS TECH INC 211320 05/04/23 - FB POOL FILTER SAND MEDIA Fritz Burns Pool Maintenance 101-3005-60184 5,687.27 OCEAN SPRINGS TECH INC 211320 06/2023 - FB POOL MONTHLY MAINTEN… Fritz Burns Pool Maintenance 101-3005-60184 5,460.00 OCEAN SPRINGS TECH INC 211320 06/15-06/16/23 - FB POOL FILTER MAIN… Fritz Burns Pool Maintenance 101-3005-60184 665.00 OCEAN SPRINGS TECH INC 211320 06/21/23 - FB POOL HANDRAIL COVER Fritz Burns Pool Maintenance 101-3005-60184 198.41 OCEAN SPRINGS TECH INC 211320 01/2023 - FB POOL MONTHLY MAINTEN… Fritz Burns Pool Maintenance 101-3005-60184 5,460.00 EYECARE SERVICE PARTNERS… 211292 05/26/23 - HAZARD MATERIALS FEE RE… Over Payments, AR Policy 101-0000-20330 107.00 WILKINSON BARNESON INSU… 211356 06/15/23 - BUSINESS LICENSE REFUND L… Business Licenses 101-0000-41600 66.00 DESERT FOOD GROUP, INC. 211290 06/15/23 - BUSINESS LICENSE REFUND L… Over Payments, AR Policy 101-0000-20330 107.00 CABARI LLC 211274 06/22/23 - PERMIT FEES REFUND TTM2… Over Payments, AR Policy 101-0000-20330 434.00 SPARKS, NOLAN 211337 06/21/23 - REFUND PERMIT FEES BRES2… Over Payments, AR Policy 101-0000-20330 87.53 EXO ENERGY INC 211291 06/23/23 - BUSINESS LICENSE REFUND L… Over Payments, AR Policy 101-0000-20330 50.00 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Sheriff Patrol 101-2001-60161 114,077.60 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Police Overtime 101-2001-60162 -21,447.86 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Target Team 101-2001-60163 21,255.20 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Community Services Officer 101-2001-60164 4,406.91 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Gang Task Force 101-2001-60166 10,048.79 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Narcotics Task Force 101-2001-60167 9,495.47 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Motor Officer 101-2001-60169 8,558.34 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Motor Officer 101-2001-60169 12,383.33 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Dedicated Sargeants 101-2001-60170 15,526.40 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Dedicated Lieutenant 101-2001-60171 4,022.68 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Sheriff - Mileage 101-2001-60172 -277,971.11 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Sheriff - Mileage 101-2001-60172 2,877.26 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Sheriff - Mileage 101-2001-60172 8,792.00 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Sheriff - Mileage 101-2001-60172 315,029.00 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Sheriff - Mileage 101-2001-60172 3,627.76 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… Special Enforcement Funds 101-2001-60175 27,954.76 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Sheriff Patrol 101-2001-60161 611,048.69 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Police Overtime 101-2001-60162 35,049.46 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Target Team 101-2001-60163 147,008.99 152 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 4 of 9
Vendor Name Payment Number Description (Item) Account Name Account Number Amount RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Community Services Officer 101-2001-60164 59,204.00 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Gang Task Force 101-2001-60166 16,078.50 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Narcotics Task Force 101-2001-60167 15,006.60 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Motor Officer 101-2001-60169 114,131.29 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Dedicated Sargeants 101-2001-60170 41,003.10 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Dedicated Lieutenant 101-2001-60171 25,496.00 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Sheriff - Mileage 101-2001-60172 31,442.02 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE Special Enforcement Funds 101-2001-60175 551.16 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Sheriff Patrol 101-2001-60161 602,105.25 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Police Overtime 101-2001-60162 29,967.06 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Target Team 101-2001-60163 140,648.45 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Community Services Officer 101-2001-60164 59,764.88 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Gang Task Force 101-2001-60166 17,150.40 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Narcotics Task Force 101-2001-60167 15,864.12 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Motor Officer 101-2001-60169 113,504.20 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Dedicated Sargeants 101-2001-60170 32,519.70 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Dedicated Lieutenant 101-2001-60171 25,496.00 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Sheriff - Mileage 101-2001-60172 31,691.83 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE Special Enforcement Funds 101-2001-60175 1,868.87 RIVERSIDE COUNTY SHERIFF … 211330 04/25-05/24/23 - MOTOR FUEL CHARGES Sheriff - Other 101-2001-60176 959.83 RIVERSIDE COUNTY SHERIFF … 211330 FY 22/23 RMS/CLETS ANNUAL FEE Sheriff - Other 101-2001-60176 72,764.00 HINDERLITER DE LLAMAS & … 211301 04/01-06/30/23 - AUDIT & SALES TAX C… Consultants 101-1006-60104 2,506.62 HINDERLITER DE LLAMAS & … 211301 4/01-6/30/23 - TRANSACTION TAX CON… Consultants 101-1006-60104 476.27 TERRA NOVA PLANNING & R… 211340 03/2023 - SPHERE ANNEXATION FISCAL … Professional Services 101-6002-60103 9,690.70 TERRA NOVA PLANNING & R… 211340 12/2022-03/2023 - ONCALL PLANNING … Professional Services 101-6002-60103 6,473.75 QUINN COMPANY 211328 06/16/23 - CH GENERATOR REPAIRS Machinery & Equipment 101-2002-80101 1,120.39 Fund 101 - GENERAL FUND Total: 4,848,513.01
Fund: 201 - GAS TAX FUND
TOPS' N BARRICADES INC 211345 06/13/23 - TRAFFIC CONTROL SIGNS Traffic Control Signs 201-7003-60429 371.93 HOME DEPOT CREDIT SERVIC… 211302 05/10/23 - CONCRETE MIX & MIXING T… Materials/Supplies 201-7003-60431 76.67 HOME DEPOT CREDIT SERVIC… 211302 05/02/23 - SPRAY PAINT Materials/Supplies 201-7003-60431 28.19 LOWE'S HOME IMPROVEME… 211309 05/2/23 - CONCRETE MIX Materials/Supplies 201-7003-60431 61.37 Fund 201 - GAS TAX FUND Total: 538.16
Fund: 202 - LIBRARY & MUSEUM FUND
H&G HOME IMPROVEMENTS … 211297 06/06/23 - PAINT PARKING STRUCTURE Maintenance/Services 202-3004-60691 1,780.00 VINTAGE ASSOCIATES 211355 06/2023 - PARK MAINTENANCE Landscape Contract 202-3004-60112 869.00 VINTAGE ASSOCIATES 211355 06/2023 - PARK MAINTENANCE Landscape Contract 202-3006-60112 181.00 H&G HOME IMPROVEMENTS … 211297 06/24/23 - BUILD PLATFORM DECK FOR… Maintenance/Services 202-3006-60691 4,460.00 THE LOCK SHOP, INC 211342 06/22/23 - GATE LATCH FOR LIBRARY Maintenance/Services 202-3004-60691 124.49 PACIFIC WEST AIR CONDITIO… 211322 06/05/23 - MUSEUM HVAC MAINTENA… HVAC 202-3006-60667 2,816.22 PACIFIC WEST AIR CONDITIO… 211322 06/01/23 - LIBRARY WATER TREATMENT HVAC 202-3004-60667 125.00 FRONTIER COMMUNICATIO… 211295 06/13-07/12/23 - MUSEUM PHONE Telephone - Utilities 202-3006-61300 137.86 Fund 202 - LIBRARY & MUSEUM FUND Total: 10,493.57
Fund: 212 - SLESA (COPS) FUND
RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… COPS Robbery Prevention 212-0000-60178 19,644.15 RIVERSIDE COUNTY SHERIFF … 211330 07/28/22-04/05/23 - RATE ADJUSTMENT… COPS Burglary/Theft Prevent… 212-0000-60179 -28,780.94 RIVERSIDE COUNTY SHERIFF … 211330 04/06-05/03/23 - BP #11 POLICE SERVICE COPS Burglary/Theft Prevent… 212-0000-60179 5,855.30 RIVERSIDE COUNTY SHERIFF … 211330 05/04-05/31/23 - BP #12 POLICE SERVICE COPS Burglary/Theft Prevent… 212-0000-60179 612.32 Fund 212 - SLESA (COPS) FUND Total: -2,669.17
Fund: 215 - LIGHTING & LANDSCAPING FUND
TRI-STATE MATERIALS INC 211347 03/22/23 - LANDSCAPE D.G FOR MADIS… Materials/Supplies 215-7004-60431 308.58 TRI-STATE MATERIALS INC 211347 04/20/23 - LANDSCAPE ROCK FOR AVE … Materials/Supplies 215-7004-60431 13,207.94 TRI-STATE MATERIALS INC 211347 06/02/23 - LANDSCAPE ROCK FOR AVE … Materials/Supplies 215-7004-60431 9,477.91 TRI-STATE MATERIALS INC 211347 06/06/23 - LANDSCAPE RUBBLE Materials/Supplies 215-7004-60431 889.72 TRI-STATE MATERIALS INC 211347 6/6/23 LANDSCAPE ROCK FOR LA FOND… Materials/Supplies 215-7004-60431 7,152.60 VINTAGE ASSOCIATES 211355 06/2023 - PARK MAINTENANCE Landscape Contract 215-7004-60112 11,331.00 CREATIVE LIGHTING & ELECT… 211284 06/2023 - LIGHTING MAINTENANCE SER… Consultants 215-7004-60104 6,063.92 THE SHERWIN-WILLIAMS CO. 211344 06/26/23 - PAINT FOR GRAFFITI REMOV… Supplies-Graffiti and Vandali… 215-7004-60423 401.31 MACIAS NURSERY, INC. 211311 06/07/23 - PLANTS Materials/Supplies 215-7004-60431 342.64 153 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 5 of 9
Vendor Name Payment Number Description (Item) Account Name Account Number Amount PWLC II, INC 211327 06/2023 - L&L MONTHLY MAINTENANCE Landscape Contract 215-7004-60112 58,574.00 FRONTIER COMMUNICATIO… 211295 06/07-07/06/23 - PHONE SVC Electric - Utilities 215-7004-61116 143.13 FRONTIER COMMUNICATIO… 211295 06/10-07/09/23 - PHONE SVC Electric - Utilities 215-7004-61116 41.29 HOME DEPOT CREDIT SERVIC… 211302 05/02/23 - ROTARY HAMMER Tools/Equipment 215-7004-60432 357.79 LOWE'S HOME IMPROVEME… 211309 05/11/23 - HARDWARE Materials/Supplies 215-7004-60431 16.66 LOWE'S HOME IMPROVEME… 211309 05/02/23 - HOSE REPAIR FITTINGS Materials/Supplies 215-7004-60431 15.95 LOWE'S HOME IMPROVEME… 211309 04/27/23 - SCREWDRIVER SET & PRY BAR Tools/Equipment 215-7004-60432 61.45 DESERT ELECTRIC SUPPLY 211289 06/23/23 - RECEPTACLES FO PARKS LA… Materials/Supplies 215-7004-60431 2,073.85 Fund 215 - LIGHTING & LANDSCAPING FUND Total: 110,459.74 Fund: 221 - AB 939 - CALRECYCLE FUND
BURRTEC WASTE & RECYCLI… 211273 FY 22/23 PROPERTY TAX PAYMENT SS2 Burrtec AB 939 Fee 221-0000-41506 -10,297.16 Fund 221 - AB 939 - CALRECYCLE FUND Total: -10,297.16
Fund: 230 - CASp FUND, AB 1379
WILKINSON BARNESON INSU… 211356 06/15/23 - BUSINESS LICENSE REFUND L… SB 1186 Revenue 230-0000-42130 4.00 Fund 230 - CASp FUND, AB 1379 Total: 4.00
Fund: 235 - SO COAST AIR QUALITY FUND
COACHELLA VALLEY ASSOC O… 211281 01/01-03/31/23 - VEHICLE REGISTRATI… CVAG 235-0000-60186 9,693.68 Fund 235 - SO COAST AIR QUALITY FUND Total: 9,693.68
Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS
UNIVERSAL CONSTRUCTION … 211352 06/2023 - CITYWIDE MISC ADA IMPROV… Retention Payable 401-0000-20600 -9,164.16 UNIVERSAL CONSTRUCTION … 211352 06/2023 - CITYWIDE MISC ADA IMPROV… Construction 401-0000-60188 183,283.20 XPRESS GRAPHICS 211357 06/22/23 - LQ LANDSCAPE RENOVATION… Design 401-0000-60185 50.79 BENGAL ENGINEERING INC 211271 05/2023 - DUNE PALMS LOW WATER C… Design 401-0000-60185 9,320.23 PLANIT REPROGRAPHICS SYS… 211326 04/04/23 - CITYWIDE ADA IMPROVEME… Construction 401-0000-60188 157.49 FRONTIER COMMUNICATIO… 211295 4/11/23 XPARK INTERNET EQUIPMENT … Construction 401-0000-60188 10,000.00 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total: 193,647.55 Fund: 501 - FACILITY & FLEET REPLACEMENT
H&G HOME IMPROVEMENTS … 211297 06/24/23 - PAINT LQ PARK EXTERIOR BU… City Bldg Repl/Repair 501-0000-71103 4,980.00 AUTOZONE 211270 06/08/23 - FLEET AIR FILTERS Parts, Accessories, and Upfits 501-0000-60675 38.74 MYFLEETCENTER 211319 05/24/23 - 2017 CHEVY COLORADO MA… Vehicle Repair & Maintenan… 501-0000-60676 167.43 BMW MOTORCYCLES OF RIV… 211272 06/16/23 - MOTORCYCLE REPAIR A1047 Motorcycle Repair & Mainte… 501-0000-60679 1,339.26 PLANIT REPROGRAPHICS SYS… 211326 05/01/23 - VEHICLE DECALS Parts, Accessories, and Upfits 501-0000-60675 352.09 TOWER ENERGY GROUP 211346 06/01-06/15/23 - FUEL Fuel & Oil 501-0000-60674 4,473.45 THE LOCK SHOP, INC 211342 06/09/23 - 2018 SILVERADO REMOTE A… Parts, Accessories, and Upfits 501-0000-60675 493.50 THE LOCK SHOP, INC 211342 06/22/23 - KEYS FOR FLEET Parts, Accessories, and Upfits 501-0000-60675 43.32 QUINN COMPANY 211328 05/23/23 - BUCKET FOR SKID STEERS Vehicle Repair & Maintenan… 501-0000-60676 3,391.37 HOME DEPOT CREDIT SERVIC… 211302 05/09/23 - FLEETS PARTS Parts, Accessories, and Upfits 501-0000-60675 92.09 HOME DEPOT CREDIT SERVIC… 211302 05/23/23 - ICE MACHINE FOR CH Furniture 501-0000-71020 389.33 HOME DEPOT CREDIT SERVIC… 211302 05/17/23 - ICE MACHINE FOR CH Furniture 501-0000-71020 3,717.08 HOME DEPOT CREDIT SERVIC… 211302 05/15/23 - COMMERCIAL REFRIGERATO… Furniture 501-0000-71020 3,694.89 HOME DEPOT CREDIT SERVIC… 211302 05/10/23 - ICE MACHINE FOR CW Furniture 501-0000-71020 1,958.11 HOME DEPOT CREDIT SERVIC… 211302 05/04/23 - WATER FILTRATION COOLER … Furniture 501-0000-71020 136.69 QUINN COMPANY 211328 06/27/23 - PARTS FOR SKID STEER Parts, Accessories, and Upfits 501-0000-60675 27.78 QUINN COMPANY 211328 06/06/23 - TIRES FOR CATERPILLAR Vehicle Repair & Maintenan… 501-0000-60676 2,451.72 QUINN COMPANY 211328 06/06/23 - INSTALL TRACK ASSEMBLY F… Vehicle Repair & Maintenan… 501-0000-60676 1,702.05 Fund 501 - FACILITY & FLEET REPLACEMENT Total: 29,448.90 Fund: 502 - INFORMATION TECHNOLOGY
CHARTER COMMUNICATIONS… 211279 06/10-07/09/23 - CH INTERNET (2546) Cable/Internet - Utilities 502-0000-61400 2,079.00 CHARTER COMMUNICATIONS… 211279 06/12-07/11/23 - CITY YARD CABLE (408… Cable/Internet - Utilities 502-0000-61400 81.77 DELL MARKETING LP 211285 07/2024-03/2025 - DELL SAN UNIT SUB… Prepaid Expense 502-0000-13600 2,462.76 DELL MARKETING LP 211285 07/2023-06/2024 - DELL SAN UNIT SUB… Prepaid Expense 502-0000-13600 3,283.68 DELL MARKETING LP 211285 01/2023-06/2023 - DELL SAN UNIT SUB… Software Licenses 502-0000-60301 1,641.79 FISHER INTEGRATED INC 211294 05/2023 - MONTHLY FEE Consultants 502-0000-60104 1,100.00 FISHER INTEGRATED INC 211294 05/2023 - CC VIDEO STREAMING Consultants 502-0000-60104 300.00 TRITON TECHNOLOGY SOLUT… 211348 06/15/23 - CHAMBER AV EQUIPMENT U… Machinery & Equipment 502-0000-80100 2,093.44 CANON FINANCIAL SERVICES,… 211276 06/2023 CITY PRINTER 05/2023 METER … Copiers 502-0000-60662 2,761.89 MICROSOFT CORPORATION 211314 05/10-06/09/23 - MS AZURE ONLINE SV… Software Licenses 502-0000-60301 768.76 154 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 6 of 9
Vendor Name Payment Number Description (Item) Account Name Account Number Amount FRONTIER COMMUNICATIO… 211295 06/12-07/11/23 - X PARK INTERNET Cable/Internet - Utilities 502-0000-61400 904.11 Fund 502 - INFORMATION TECHNOLOGY Total: 17,477.20
Fund: 503 - PARK EQUIP & FACILITY FUND
DESERT ELECTRIC SUPPLY 211289 06/23/23 - RECEPTACLES FO PARKS LA… Parks 503-0000-71060 800.05 Fund 503 - PARK EQUIP & FACILITY FUND Total: 800.05
Fund: 601 - SILVERROCK RESORT
GARDAWORLD 211296 05/2023 - SRR ARMORED EXCESS ITEMS… Bank Fees 601-0000-60455 22.36 GARDAWORLD 211296 05/2023 - SRR ARMORED SVC TIER PRIC… Bank Fees 601-0000-60455 121.43 FIRST CHOICE A/C & HEATING… 211293 06/27/23 - SRR HVAC MAINTENANCE Repair & Maintenance 601-0000-60660 929.20 HOME DEPOT CREDIT SERVIC… 211302 05/11/23 - WATER HOSE & LOPPERS FO… Repair & Maintenance 601-0000-60660 123.89 Fund 601 - SILVERROCK RESORT Total: 1,196.88
Grand Total: 5,209,306.41
155 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 7 of 9
Fund Summary
Fund Expense Amount
101 - GENERAL FUND 4,848,513.01
201 - GAS TAX FUND 538.16
202 - LIBRARY & MUSEUM FUND 10,493.57
212 - SLESA (COPS) FUND -2,669.17
215 - LIGHTING & LANDSCAPING FUND 110,459.74
221 - AB 939 - CALRECYCLE FUND -10,297.16
230 - CASp FUND, AB 1379 4.00
235 - SO COAST AIR QUALITY FUND 9,693.68
401 - CAPITAL IMPROVEMENT PROGRAMS 193,647.55
501 - FACILITY & FLEET REPLACEMENT 29,448.90
502 - INFORMATION TECHNOLOGY 17,477.20
503 - PARK EQUIP & FACILITY FUND 800.05
601 - SILVERROCK RESORT 1,196.88
Grand Total: 5,209,306.41
Account Summary
Account Number Account Name Expense Amount
101-0000-20307 Due to Waste Managem… 2,317,990.14
101-0000-20308 SMIP Fees Payable 1,926.39
101-0000-20330 Over Payments, AR Policy 785.53
101-0000-20947 Life Insurance Pay 464.40
101-0000-20948 Add'l Life Insurance Pay 432.95
101-0000-20955 Disability Insurance Pay 3,245.12
101-0000-20981 United Way Deductions 74.00
101-0000-22830 Miscellaneous Deposits 100.00
101-0000-41505 Franchise Taxes - Burrtec -230,769.30
101-0000-41600 Business Licenses 66.00
101-0000-42610 SMIP Fees -96.32
101-0000-42700 Administrative Citations 250.00
101-1001-60320 Travel & Training 100.00
101-1002-60101 Contract Services - Admi… 3,500.00
101-1004-50252 Annual Wellness Dollar … 1,595.73
101-1004-60103 Professional Services 12,881.25
101-1004-60129 Recruiting/Pre-Employm… 100.16
101-1004-60322 Training & Education/M… 275.00
101-1004-60400 Office Supplies 14.43
101-1006-60104 Consultants 2,982.89
101-1006-60320 Travel & Training 40.00
101-1007-60403 Citywide Supplies 126.53
101-2001-60109 LQ Police Volunteers 81.75
101-2001-60161 Sheriff Patrol 1,327,231.54
101-2001-60162 Police Overtime 43,568.66
101-2001-60163 Target Team 308,912.64
101-2001-60164 Community Services Offi… 123,375.79
101-2001-60166 Gang Task Force 43,277.69
101-2001-60167 Narcotics Task Force 40,366.19
101-2001-60169 Motor Officer 248,577.16
101-2001-60170 Dedicated Sargeants 89,049.20
101-2001-60171 Dedicated Lieutenant 55,014.68
101-2001-60172 Sheriff - Mileage 115,488.76
101-2001-60174 Blood/Alcohol Testing 210.00
101-2001-60175 Special Enforcement Fu… 30,504.79
101-2001-60176 Sheriff - Other 73,723.83
101-2001-60420 Operating Supplies 693.42
101-2002-60112 Landscape Contract 1,510.00
101-2002-60400 Office Supplies 693.42
101-2002-60406 Disaster Prep Supplies 745.22
101-2002-60445 Non-Reimbursable Misc 8,383.40
101-2002-60691 Maintenance/Services 9,779.00
156 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 8 of 9
Account Summary
Account Number Account Name Expense Amount
101-2002-61304 Mobile/Cell Phones/Sate… 239.82
101-2002-61400 Cable/Internet - Utilities 136.31
101-2002-80101 Machinery & Equipment 1,120.39
101-3002-60107 Instructors 550.70
101-3002-60400 Office Supplies 202.57
101-3002-60420 Operating Supplies 1,696.47
101-3005-60112 Landscape Contract 60,804.00
101-3005-60117 Civic Center Lake Maint… 1,350.00
101-3005-60184 Fritz Burns Pool Mainten… 30,084.06
101-3005-60189 SilverRock Lake Mainten… 1,350.00
101-3005-60400 Office Supplies 402.35
101-3005-60423 Supplies-Graffiti and Va… 137.57
101-3005-60427 Safety Gear 146.78
101-3005-60431 Materials/Supplies 14,455.43
101-3005-60432 Tools/Equipment 599.88
101-3008-60115 Janitorial 197.76
101-3008-60116 Pest Control 185.00
101-3008-60123 Security & Alarm 21.75
101-3008-60431 Materials/Supplies 1,952.15
101-3008-60667 HVAC 13,456.00
101-6002-60103 Professional Services 16,164.45
101-6003-60320 Travel & Training 210.00
101-6003-60425 Supplies - Field 70.94
101-6003-60690 Uniforms 206.61
101-6004-60111 Administrative Citation … 139.09
101-6006-60125 Temporary Agency Servi… 3,150.00
101-6006-60420 Operating Supplies 232.24
101-7001-60320 Travel & Training 204.10
101-7001-60400 Office Supplies 171.83
101-7002-60103 Professional Services 651.25
101-7003-60400 Office Supplies 296.40
101-7003-60420 Operating Supplies 312.29
101-7003-60432 Tools/Equipment 4,650.75
101-7006-60146 PM 10 - Dust Control 40,248.61
101-7006-60427 Safety Gear 190.30
101-7006-60480 Contributions to Other A… 14,480.63
101-7006-60690 Uniforms 772.49
201-7003-60429 Traffic Control Signs 371.93
201-7003-60431 Materials/Supplies 166.23
202-3004-60112 Landscape Contract 869.00
202-3004-60667 HVAC 125.00
202-3004-60691 Maintenance/Services 1,904.49
202-3006-60112 Landscape Contract 181.00
202-3006-60667 HVAC 2,816.22
202-3006-60691 Maintenance/Services 4,460.00
202-3006-61300 Telephone - Utilities 137.86
212-0000-60178 COPS Robbery Prevention 19,644.15
212-0000-60179 COPS Burglary/Theft Pre… -22,313.32
215-7004-60104 Consultants 6,063.92
215-7004-60112 Landscape Contract 69,905.00
215-7004-60423 Supplies-Graffiti and Va… 401.31
215-7004-60431 Materials/Supplies 33,485.85
215-7004-60432 Tools/Equipment 419.24
215-7004-61116 Electric - Utilities 184.42
221-0000-41506 Burrtec AB 939 Fee -10,297.16
230-0000-42130 SB 1186 Revenue 4.00
235-0000-60186 CVAG 9,693.68
401-0000-20600 Retention Payable -9,164.16
157 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03511 - 06/30/2023 JB
7/3/2023 1:57:55 PM Page 9 of 9
Account Summary
Account Number Account Name Expense Amount
401-0000-60185 Design 9,371.02
401-0000-60188 Construction 193,440.69
501-0000-60674 Fuel & Oil 4,473.45
501-0000-60675 Parts, Accessories, and … 1,047.52
501-0000-60676 Vehicle Repair & Maint… 7,712.57
501-0000-60679 Motorcycle Repair & Ma… 1,339.26
501-0000-71020 Furniture 9,896.10
501-0000-71103 City Bldg Repl/Repair 4,980.00
502-0000-13600 Prepaid Expense 5,746.44
502-0000-60104 Consultants 1,400.00
502-0000-60301 Software Licenses 2,410.55
502-0000-60662 Copiers 2,761.89
502-0000-61400 Cable/Internet - Utilities 3,064.88
502-0000-80100 Machinery & Equipment 2,093.44
503-0000-71060 Parks 800.05
601-0000-60455 Bank Fees 143.79
601-0000-60660 Repair & Maintenance 1,053.09
Grand Total: 5,209,306.41
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 4,959,751.77
111205D Design Expense Dune Palms Bridge Imp/BRLKS-5433(014) 9,320.23 151609CT Construction Expense La Quinta X Park 10,000.00 201603D Design Expense La Quinta Landscape Renovation Improvement 50.79 201804E Landscape & Lighting Median Islan… Landscape & Lighting Median Island Improvements 31,036.75 202008CB Contribution Expense Avenue 48 Art and Music Line Project 14,480.63 202208CT Construction Expense Citywide Miscellaneous ADA Improvements183,440.69 202208RP Retention Payable Citywide Miscellaneous ADA Improvements -9,164.16 CONCERTE Concert Expense Master Account for all SRR Concert Series 47.76 CSA152E CSA 152 Expenses CSA 152 Project Tracking 651.25 SOITN SOI - Sphere of Influence Terra No… (SOI) Sphere of Influence Fiscal Study 9,690.70 Grand Total: 5,209,306.41
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
158 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

City of La Quinta
Bank Transactions 6/12/2023 – 6/30/2023
Wire Transaction
Listed below are the wire transfers from 6/12/2023– 6/30/2023.

Wire Transfers:

06/13/2023 - WIRE TRANSFER - STERLING HEALTH $1,460.39
06/14/2023 - WIRE TRANSFER - STANDARD OF OREGON $1,286.08 06/16/2023 - WIRE TRANSFER - AMERITAS $89.96
06/16/2023 - WIRE TRANSFER - AMERITAS $207.48
06/16/2023 - WIRE TRANSFER - AMERITAS $923.80
06/16/2023 - WIRE TRANSFER - AMERITAS $6,102.90
06/21/2023 - WIRE TRANSFER - LANDMARK $189,699.20
06/23/2023 - WIRE TRANSFER - CALPERS $5,002.62
06/23/2023 - WIRE TRANSFER - CALPERS $13,392.30
06/23/2023 - WIRE TRANSFER - CALPERS $25,235.20
06/23/2023 - WIRE TRANSFER - LQCEA $468.00
06/23/2023 - WIRE TRANSFER - MISSION SQUARE $3,775.00
06/23/2023 - WIRE TRANSFER - MISSION SQUARE $9,987.28
06/26/2023 - WIRE TRANSFER - MIDAMERICA $15,247.33
06/23/2023 - WIRE TRANSFER - J&H ASSET PROPERTY MANAGEMENT, INC $31,000.00 06/27/2023 - WIRE TRANSFER - STERLING HEALTH $1,460.39
06/28/2023 - WIRE TRANSFER - J&H ASSET PROPERTY MANAGEMENT, INC $42,297.47 06/29/2023 - WIRE TRANSFER - COLONIAL LIFE $8,115.26
TOTAL WIRE TRANSFERS OUT $355,750.66
ATTACHMENT 2
159 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
160 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

City of La Quinta
CITY COUNCIL MEETING: July 18, 2023

STAFF REPORT
AGENDA TITLE: APPROVE DEMAND REGISTERS FOR SOUTHERN CALIFORNIA GAS COMPANY DATED APRIL 7, MAY 19, AND JUNE 16, 2023

RECOMMENDATION
Approve demand registers for Southern California Gas Company dated April 7, May 19, and June 16, 2023.

EXECUTIVE SUMMARY – None

FISCAL IMPACT
Demand of Cash:

City $ 13,421.59
Successor Agency of RDA $ -
Housing Authority $ -
$ 13,421.59

BACKGROUND/ANALYSIS
Routine bills and payroll must be paid between Council meetings. Attachment 1 details the weekly demand registers for Southern California Gas Company dated April 7, May 19, and June 16, 2023.

Warrants Issued:
210627 $ 7,664.81
210997 $ 4,024.44
211210 $ 1,732.34
$ 13,421.59
Prepared by: Jesse Batres, Account Technician
Approved by: Rosemary Hallick, Financial Services Analyst Attachment: 1. Demand Registers
CONSENT CALENDAR ITEM NO . 20
161 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
7/10/2023 6:51:16 PM Page 1 of 2
Demand Register
City of La Quinta Packet: APPKT03440 - 04/07/2023 SOCALGAS Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 101 - GENERAL FUND
THE GAS COMPANY 210627 02/21-03/22/23 - FS #32 GAS SVC Gas - Utilities 101-2002-61100 138.20 THE GAS COMPANY 210627 02/21-03/22/23 - CH GAS SVC Gas - Utilities 101-3008-61100 1,410.74 THE GAS COMPANY 210627 02/21-03/22/23 - FB POOL GAS SVC Gas-Utilities FB Pool 101-3005-61100 4,879.71 THE GAS COMPANY 210627 02/21-03/22/23 - WC GAS SVC Gas - Utilities 101-2002-61100 535.05 THE GAS COMPANY 210627 02/28-03/29/23 - FS #93 GAS SVC Gas - Utilities 101-2002-61100 97.23 Fund 101 - GENERAL FUND Total: 7,060.93
Fund: 202 - LIBRARY & MUSEUM FUND
THE GAS COMPANY 210627 02/21-03/22/23 - LIBRARY GAS SVC Gas - Utilities 202-3004-61100 590.88 Fund 202 - LIBRARY & MUSEUM FUND Total: 590.88
Fund: 501 - FACILITY & FLEET REPLACEMENT
THE GAS COMPANY 210627 03/2023 - SWEEPER FUEL Street Sweeper 501-0000-60678 13.00 Fund 501 - FACILITY & FLEET REPLACEMENT Total: 13.00
Grand Total: 7,664.81
ATTACHMENT 1
162 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03440 - 04/07/2023 SOCALGAS 7/10/2023 6:51:16 PM Page 2 of 2
Fund Summary
Fund Expense Amount
101 - GENERAL FUND 7,060.93
202 - LIBRARY & MUSEUM FUND 590.88
501 - FACILITY & FLEET REPLACEMENT 13.00
Grand Total: 7,664.81
Account Summary
Account Number Account Name Expense Amount
101-2002-61100 Gas - Utilities 770.48
101-3005-61100 Gas-Utilities FB Pool 4,879.71
101-3008-61100 Gas - Utilities 1,410.74
202-3004-61100 Gas - Utilities 590.88
501-0000-60678 Street Sweeper 13.00
Grand Total: 7,664.81
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 7,651.81
CSA152E CSA 152 Expenses CSA 152 Project Tracking 13.00 Grand Total: 7,664.81
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
163 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
7/10/2023 6:49:55 PM Page 1 of 2
Demand Register
City of La Quinta Packet: APPKT03476 - 05/19/2023 SO CAL GAS Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 101 - GENERAL FUND
THE GAS COMPANY 210997 03/22-04/20/23 - FS #32 GAS SVC Gas - Utilities 101-2002-61100 43.00 THE GAS COMPANY 210997 03/22-04/20/23 - CH GAS SVC Gas - Utilities 101-3008-61100 783.46 THE GAS COMPANY 210997 03/22-04/20/23 - FB POOL GAS SVC Gas-Utilities FB Pool 101-3005-61100 2,888.73 THE GAS COMPANY 210997 03/22-04/20/23 - WC GAS SVC Gas - Utilities 101-3008-61100 200.05 THE GAS COMPANY 210997 03/29-04/27/23 - FS #93 GAS SVC Gas - Utilities 101-2002-61100 81.90 Fund 101 - GENERAL FUND Total: 3,997.14
Fund: 202 - LIBRARY & MUSEUM FUND
THE GAS COMPANY 210997 03/22-04/20/23 - LIBRARY GAS SVC Gas - Utilities 202-3004-61100 14.30 Fund 202 - LIBRARY & MUSEUM FUND Total: 14.30
Fund: 501 - FACILITY & FLEET REPLACEMENT
THE GAS COMPANY 210997 04/2023 - SWEEPER FUEL Street Sweeper 501-0000-60678 13.00 Fund 501 - FACILITY & FLEET REPLACEMENT Total: 13.00
Grand Total: 4,024.44
164 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03476 - 05/19/2023 SO CAL GAS 7/10/2023 6:49:55 PM Page 2 of 2
Fund Summary
Fund Expense Amount
101 - GENERAL FUND 3,997.14
202 - LIBRARY & MUSEUM FUND 14.30
501 - FACILITY & FLEET REPLACEMENT 13.00
Grand Total: 4,024.44
Account Summary
Account Number Account Name Expense Amount
101-2002-61100 Gas - Utilities 124.90
101-3005-61100 Gas-Utilities FB Pool 2,888.73
101-3008-61100 Gas - Utilities 983.51
202-3004-61100 Gas - Utilities 14.30
501-0000-60678 Street Sweeper 13.00
Grand Total: 4,024.44
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 4,011.44
CSA152E CSA 152 Expenses CSA 152 Project Tracking 13.00 Grand Total: 4,024.44
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
165 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
7/10/2023 6:47:43 PM Page 1 of 2
Demand Register
City of La Quinta Packet: APPKT03498 - 06/16/2023 SO CAL GAS Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 101 - GENERAL FUND
THE GAS COMPANY 211210 04/20-05/19/23 - FS #32 GAS SVC Gas - Utilities 101-2002-61100 33.86 THE GAS COMPANY 211210 04/20-05/19/23 - CH GAS SVC Gas - Utilities 101-3008-61100 337.48 THE GAS COMPANY 211210 04/20-05/19/23 - FB POOL GAS SVC Gas-Utilities FB Pool 101-3005-61100 1,138.84 THE GAS COMPANY 211210 04/20-05/19/23 - WC GAS SVC Gas - Utilities 101-3008-61100 113.58 THE GAS COMPANY 211210 04/27-05/26/23 - FS #93 GAS SVC Gas - Utilities 101-2002-61100 81.18 Fund 101 - GENERAL FUND Total: 1,704.94
Fund: 202 - LIBRARY & MUSEUM FUND
THE GAS COMPANY 211210 04/20-05/19/23 - LIBRARY GAS SVC Gas - Utilities 202-3004-61100 14.40 Fund 202 - LIBRARY & MUSEUM FUND Total: 14.40
Fund: 501 - FACILITY & FLEET REPLACEMENT
THE GAS COMPANY 211210 05/2023 - SWEEPER FUEL Street Sweeper 501-0000-60678 13.00 Fund 501 - FACILITY & FLEET REPLACEMENT Total: 13.00
Grand Total: 1,732.34
166 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Demand Register Packet: APPKT03498 - 06/16/2023 SO CAL GAS 7/10/2023 6:47:43 PM Page 2 of 2
Fund Summary
Fund Expense Amount
101 - GENERAL FUND 1,704.94
202 - LIBRARY & MUSEUM FUND 14.40
501 - FACILITY & FLEET REPLACEMENT 13.00
Grand Total: 1,732.34
Account Summary
Account Number Account Name Expense Amount
101-2002-61100 Gas - Utilities 115.04
101-3005-61100 Gas-Utilities FB Pool 1,138.84
101-3008-61100 Gas - Utilities 451.06
202-3004-61100 Gas - Utilities 14.40
501-0000-60678 Street Sweeper 13.00
Grand Total: 1,732.34
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 1,719.34
CSA152E CSA 152 Expenses CSA 152 Project Tracking 13.00 Grand Total: 1,732.34
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
167 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
168 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

City of La Quinta
CITY COUNCIL MEETING: July 18, 2023

STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO ACCEPT DONATION OF CERTAIN REAL

PROPERTY FROM BAY SHORE INCORPORATED PENSION TRUST FOR HISTORIC PRESERVATION AND DISPLAY, LOCATED NORTH OF HIGHWAY 111, WEST OF WASHINGTON STREET, IDENTIFIED AS ASSESSOR’S PARCEL NUMBER 604-050-018

RECOMMENDATION
Adopt a resolution to accept donation of certain real property from Bay Shore Incorporated Pension Trust, for historical preservation and display, located north of Highway 111, west of Washington Street, identified as Assessor Parcel Number 604-050-018; and authorize the City Manager to negotiate and execute a Donation or Land Agreement or similar agreement, in a form approved by the City Attorney.

EXECUTIVE SUMMARY
 A donation of the mountainous land located adjacent to the Cliffhouse restaurant, known to visitors and residents as the unofficial entry monument to the Highway 111 Corridor, one of the major corridors of La Quinta (Attachment 1), has been offered to the City by Bay Shore Incorporated Pension Trust for historic preservation and display.
 Staff requests authorization to accept the proposed land donation.

FISCAL IMPACT
A 2022 property assessment estimates the value of the land at $2,013. Future improvements to the property related to the maintenance and upkeep, insurance, and possible CV Link project connectivity, will be assessed by staff and provided to Council for approval.

BACKGROUND/ANALYSIS
A donation of the mountainous land, comprised of 2.53 acres in size, located adjacent to the Cliffhouse restaurant, north of Highway 111, west of Washington Street (APN: 604-050- 018) has been offered to the City by Bay Shore Incorporated Pension Trust for historic preservation and display. The property is determined to be continued vacant land, unusable for typical development due to the existing mountain of rock and varying elevations. Staff will preserve the existing conditions of the property facing the Highway 111 Corridor, keeping the notoriety of the property as an unofficial entry monument to the City.

CONSENT CALENDAR ITEM NO. 21
169 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

In 2022, under Proposition 68 grant funding, the City acquired the adjacent vacant land and parking area to the east, for the express purpose of improvements related to the CV Link project, a 50-mile multi-modal transportation project under construction for bicyclists, pedestrians, and low speed electric vehicles, that will run continuously throughout the Coachella Valley cities, from Desert Hot Springs to Coachella.

Acceptance of this land donation will complement the City’s goals of historic preservation and the Highway 111 Corridor Plan’s vision.

Pursuant to California Government Code Section 37354, the legislative body may accept or reject any gift, bequest, or devise made to or for the City, or to or for any of its officers in their official capacity or in trust for any public purpose.

If approved, this property donation will be memorialized by a Donation of Land Agreement or similar agreement, in a form approved by the City Attorney, which will be negotiated and executed by the City Manager on behalf of the City.

ENVIRONMENTAL REVIEW
In accordance with Section 15301 of the California Environmental Quality Act (CEQA) Guidelines, the donation of this certain real property is exempt from environmental review because the transfer will result only in a continuation of the existing uses of the property.

AGENCY REVIEW
The acceptance of this certain real property donation is contingent upon the condition that the Planning Commission makes a finding that it is consistent with the General Plan pursuant to California Government Code Section 65402.

ALTERNATIVES
Council may elect not to accept this donation, however, Staff does not recommend this alternative, given the key location of this land and future anticipated benefits.

Prepared by: Doug Kinley, Management Analyst
Approved by: Jon McMillen, City Manager
Attachment: 1. Property Location
170 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

RESOLUTION NO. 2023 – XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LA QUINTA, CALIFORNIA, AUTHORIZING THE

ACCEPTANCE OF CERTAIN REAL PROPERTY TO BE

DONATED TO THE CITY OF LA QUINTA BY BAY SHORE

INCORPORATED PENSION TRUST, DESCRIBED AS A
VACANT PROPERTY IDENTIFIED AS ASSESSOR’S
PARCEL NUMBER 604-050-018
WHEREAS, Bay Shore Incorporated Pension Trust, (“Bay Shore”) owns approximately 2.53 acres (110,207 sq.ft.) of certain real property located on Highway 111 (APN: 604-050-018) (the “Property”); and
WHEREAS, Bay Shore has expressed interest in donating the Property to the City for historical preservation and display, and for the potential future use as a connection to the CV Link project; and
WHEREAS, the City has stated its desire in the Greenhouse Gas Reduction Plan, the Highway 111 Corridor Study, and the General Plan’s Circulation Element to support multimodal transportation opportunities such as the CV Link in the City, particularly along the Highway 111 Commercial Corridor; and
WHEREAS, pursuant to State of California Government Code, Section 37354, the legislative body may accept or reject any gift, bequest, or devise made to or for the City, or to or for any of its officers in their official capacity or in trust for any public purpose; and WHEREAS, the donation of the Property will be memorialized by a Donation of Land Agreement or similar agreement, in a form approved by the City Attorney, which the City Manager on behalf of the City will negotiate and execute to effectuate the purposes of the City Council’s authorization to accept this property donation, set forth in this Resolution; and
WHEREAS, this Resolution has been reviewed with respect to applicability of the California Environmental Quality Act (Pub. Res. Code,§ 21000 et seq.) (“CEQA”), the State CEQA Guidelines (California Code of Regulations, Title 14, Sections 15000 et seq., hereafter the “State CEQA Guidelines”), and the City’s environmental guidelines; and WHEREAS, pursuant to Section 15301 of the State CEQA Guidelines, the donation of the Property is exempt from environmental review under CEQA because the transfer will result only in a continuation of the existing uses of the property; and WHEREAS, this Resolution is contingent upon the condition that the acceptance of the real property gift is confirmed by the Planning Commission through a finding that it 171 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

SECTION 1. The foregoing recitals are true and correct and are incorporated herein by this reference.

SECTION 2. The City Council hereby accepts the donation of the Property, valued at $2,013, as a gift with no payment required by the City.

SECTION 3. The City Manager is hereby authorized to effectuate the property donation described in Section 2 of this Resolution, is hereby authorized to negotiate and execute a Donation of Land Agreement or similar agreement in a form approved by the City Attorney, and to take such other and further actions, and execute such other and further documents, as are necessary and proper in order to implement this Resolution on behalf of the City.

SECTION 4. The City Clerk shall certify to the adoption of this Resolution.

SECTION 5. This Resolution shall go into effect upon adoption.

PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council held this 18th day of July 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
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Page 2 of 3 ends

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

POTENTIAL LAND TO BE DONATED
APN: 604-050-018
Acres: 2.35

SUBJECT

PROPERTY
Map Street View
From Hwy 111 & Plaza La Quinta
174
ATTACHMENT 1
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

City of La Quinta
CITY COUNCIL MEETING: July 18, 2023

STAFF REPORT
AGENDA TITLE: APPROVE MASTER PLAN FOR THE LA QUINTA CULTURAL CAMPUS PROJECT NO. 2019-01 AND AMENDMENT NO. 2 TO AGREEMENT FOR

CONTRACT SERVICES WITH HGA AUTHORIZING PRELIMINARY WORK ASSOCIATED WITH PHASE 2 OF THE PROJECT AND RELATED COMPENSATION

RECOMMENDATION
Approve master plan for the La Quinta Cultural Campus Project No. 2019-01, approve Amendment No. 2 to Agreement for Contract Services with HGA authorizing preliminary work associated with Phase 2 of the project for an additional $16,250; and authorize the City Manager to execute the amendment.

EXECUTIVE SUMMARY
 On March 1, 2022, Council approved an Agreement for Contract Services (Agreement) with Hammel, Green, and Abrahamson (HGA) to provide master planning and preliminary design services for the La Quinta Cultural Campus Project (Project).
 On June 21, 2022, and March 21, 2023, HGA presented Project master plan concepts to Council and was provided feedback for revisions.  Staff recommends acceptance of the proposed revised master plan (Attachment 2), which incorporates Staff’s and Council’s recommendations, and authorization for Phase 2 Project preliminary design.
 Amendment No. 2 (Attachment 3) to the Agreement proposes a $16,250 increase in compensation to account for preliminary Phase 2 work completed by HGA during Phase 1.

FISCAL IMPACT
Budget for the Project was allocated in fiscal years 2019/20 and 2020/21 Capital Improvement Program, which includes sufficient funding of $473,550 for master planning and preliminary design services. The following is the Project budget:

BUSINESS SESSION ITEM NO. 1
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Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Project Budget
Professional $ 190,182
Master Planning/Design $ 532,114
Construction $ 2,053,636
Inspection/Testing/Survey $ 217,705
Contingency $ 316,363
TOTAL: $ 3,310,000

BACKGROUND/ANALYSIS
The La Quinta Museum opened to the public in 2007 with the historic casita serving as office/meeting space for the La Quinta Historical Society and museum staff. In 2018, the City acquired the property next to the museum known as the “lumberyard”. Next to the lumberyard building sits a vacant lot, a potential location for a Cahuilla garden or art plaza.

On March 1, 2022, Council approved an Agreement with HGA to provide master planning and preliminary design for the Project. Council provided direction for staff to present the progress of the efforts as a study session prior to expending 10% of the total contract sum.

On June 21, 2022, HGA presented preliminary concepts to Council and was given feedback about the initial designs. Council’s input included focusing efforts on Museum reconfiguration, usage of the casita, and further assessment of the lumberyard and courtyard area. HGA was asked to incorporate Council’s feedback in a revised design, prepare more detailed cost estimates, and return for further discussion.

On March 21, 2023, HGA presented the revised concept to Council and was given additional design feedback and was directed to conduct a structural assessment of the lumberyard and evaluate the building’s possible restoration viability and associated costs.

The presented final Master Plan incorporates all recommendations provided by Council; Staff recommends its acceptance and seeks authorization to move forward with Phase 2, which is the preliminary design phase of the Project and includes: the promenade; entry courtyard with modifications to the exterior connection with the casita; the interior Museum improvements to the entry and archive office; the oasis courtyard; and the new archive building ‘shell’ (Attachment 4). The interior of the archive options will be brought back to Council for budget approval. The lumberyard building will be brought back to Council outside of this Agreement for direction.

During the current Phase 1 master planning efforts, HGA completed work that was initially scheduled for Phase 2, the preliminary design phase of the Project. Amendment No. 2 to the Agreement requests authorization to increase compensation by $16,250 to account for this additional work.

ALTERNATIVES
Council may deny approval of the master plan, direct staff to modify the proposed design, and/or revise the proposed amendment.
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

Prepared by: Michael Calderon, Management Analyst
Approved by: Christina Calderon, Community Services Deputy Director Attachments: 1. Cultural Campus Aerial View

2. Masterplan

3. Amendment No. 2

4. Preliminary Design Map
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:
201417 178
178
CLICK HERE to Return to Agenda
Resolution No. 2023-XXXAcceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay ShoreAdopted: July 18, 2023Page 2 of 3is consistent with the General Plan, pursuant to State of California Government Code, Section 65402; and WHEREAS, all of the other prerequisites with respect to the approval of this Resolution have been met.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

L
Q
Campus
Cultural Q

CITY OF LA QUINTA

MUSEUM & HISTORICAL SOCIETY

CULTURAL CAMPUS FUTURE PLAN
HGA | JUNE 2023
ATTACHMENT 2
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

PARTICIPANTS

CITY TEAM
Jon McMillen
Michael Calderon
Christina Calderon
Ubaldo Ayon
Danny Castro
Julie Mignogna
Lorissa Gruehl
Bryan McKinney

HISTORICAL SOCIETY
Linda Williams, President
MUSEUM
Sharla Fox, Director

CITY COUNCIL
Linda Evans, Mayor
Steve Sanchez
Kathleen Fitzpatrick
Deborah McGarrey
John Peña
HGA
| DESIGN & PLANNING
Matt Austin
Olivia Lu-Hill
Kevin Donaghey
Ben Karg
Jake Henry
HGA
| ENGINEERING
Ethan Fogle, Structural
Kenny Horns, Civil
Tao Ham, Lighting
Tomas Schugurensky, Lighting
Kent Hipp, Landscape
Luke Nichols, Landscape
Ted Lee, Landscape
Joe Tarlizzo, Cost Estimating
Dan Michaud, Technology
Gwendolyn Bromme, Technology
Damario Mack, Electrical
Allen Besas, Electrical
Leighton Deer, High Performance Systems
Amit Khanna, Mechanical
Alfred Uzokowe, Mechanical
Jill Imig, Plumbing
180 CLICK HERE to Return to Agenda
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Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

La Quinta Cultural Campus - Section 1 - Summary | 3
1 - Summary (p. 4-9)
2 - Urban design (p. 10-18)
3 - Cultural Campus Future Plan (p. 19 - 50)
4 - Design Guidelines (p. 51 - 56)
5 - Basis of Design (p. 57 - 71)
6 - Budget and Cost estimate (p. 72 - 74)
Contents
181 CLICK HERE to Return to Agenda
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Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

City of La Quinta Cultural Campus | HGA
summary
section 1
• DESCRIPTION
• DISCOVERY
• PROCESS TIMELINE
• COST ESTIMATE SUMMARY
• PHASING RECOMMENDATIONS
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

La Quinta Cultural Campus - Section 1 - Summary | 5
• Improve Museum Flow and Function
• Expand and Enhance Archive/
Exhibit Amenities
• Activate neighboring areas to create
cohesive campus
• Catalyze planning synergy with
surrounding cultural assets
• Create anchor for arts destination
with enhanced outdoor exhibits
and space.

PRIMARY OBJECTIVES
“Preserving the past,
enriching the present and
enhancing the future for all
generations.”
-La Quinta Mission Statement
Summary Description
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

La Quinta Cultural Campus - Section 1 - Summary | 6
The Cultural Campus plan embodies the
Museum’s mission, guided by three lenses:

Past, Present, and Future. Shaped through
collaboration with stakeholders, including
La Quinta representatives, Museum and
Historical Society, and City Council, the plan
integrates three realms: Past honors site’s
history, Present addresses stakeholder needs,
and Future projects aspirations for success.

These lenses create a harmonious tapestry,
weaving heritage, relevance, and innovation.

The plan aims to create a trans formative
cultural destination, embracing the past,
responding to the present, and envisioning a
vibrant future.

PRESERVATION WITH CHARM
Past

HERITAGE OF PLACE
Present

OPERATIONAL OPPORTUNITIES

AND CHALLENGES
Future

AMBITIONS, EXPERIENCES,

ENGAGEMENT, AND FLEXIBILITY
?

INNOVATIVE, SOCIAL, GREEN, REALISTIC,

AND JOYFUL
Summary Discovery
184 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

La Quinta Cultural Campus - Section 1 - Summary | 7
The City’s acquisition of the Lumberyard Parcel
and adjoining open lot necessitates shortterm solutions and long-term planning. The process over the past year has been defined
by three period of work:
• Focus on open parcel
Jan 2022 - Sept 2022 | City Council 1
• Focus on Phase 1 and 2
Sept 2022- March 2023 | City Council 2
• Refine/Develop/Conclude
March 2023- June 2023 | City Council 3
Casita
Museum
Lumberyard
Open Lot
Open Lot
Park
Cove
City Center
City Connections
The Museum and Lumberyard, though separate,
unite in the Future Plan’s vision of integrating the
surrounding land to unlock future development
possibilities. Strategic connections to the civic
center, cove, and park shape this cohesive vision.

Cultural Campus
Although the Museum and Lumberyard are
two discrete parcels. The Future Plan looks at
the integration of land to the east and west in
framing the potential for future development. Key
Connections to the civic center, cove, and park
guide the deliberate connections.

Phase 1 & 2
In the context of Phase 1 and 2 improvements, it
is crucial to establish practical and attainable
steps. This section focuses on enhancing the
visitor experience, optimizing operations, and
implementing expansion and modernization
strategies for the museum and its landscape.

Design Guidelines
The final section breathes life into the Cultural
Campus design, illustrating planning strategies
and presenting aesthetic guidelines. It provides
glimpses into the near and long-term future,
envisioning the manifestation of the planning in
all its vibrancy.

DIAGRAM OF THE FUTURE PLAN DEVELOPMENT
Summary Process Timeline

DIAGRAM OF PROGRAM FOR EXISTING AND FUTURE PROJECT SPACES RENDERING OF FUTURE ARCHIVE DESIGN 185 CLICK HERE to Return to Agenda
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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

La Quinta Cultural Campus - Section 1 - Summary | 8
B. ENTRY

COURTYARD
2,000 SQ FT
$402 K
C. ENTRY/

ARCHIVE/
OFFICE
1,002 SQ FT
$534K
D. GIFTSHOP
301 SQ FT
$176 K
A. PROMENADE
5,400 SQ FT
$455 K
H. CASITA
758 SQ FT
$32 K
F. NEW ARCHIVE
2,200 SQ FT
$2.9 M
G. OASIS
5,480 SQ FT
$699 K

AVENIDA MENDOZA

AVENIDA MONTEZUMA
City of La Quinta
Budget Cost Modeling
TOTALAREA 5,400 sqft 2,000 sqft 1,002 sqft 301 sqft 1,576 sqft 2,200 sqft 5,480 sqft 758 sqft TOTALCONSTRUCTION COST $455,231 $402,730 $534,050 $176,012 $828,703 $2,988,342 $698,699 $32,584 $6,116,352 TOTALPROJECTCOST $601,251 $515,753 $692,831 $252,981 $1,070,562 $3,776,178 $910,852 $40,030 $7,860,439 ALTERNATESCOPEOPTIONS (not included a bove)
Mura l a t existing b uild ing $30,000
Art/Sculp ture a t Promena d e &Oa sis $40,000 $40,000
Photovolta ics on new Archive b ld g $70,000
New re stroom a t Oa sis/Archive $110,000
Lumb e rya rd structura l up g ra d e $1,000,000
LUMBERYARD - STRUCTURAL UPGRADE + RENO $2,070,562
Demo $60,000
Site Prep a nd re stora tion $150,000
New b uild ing $1,339,600
Proje ct costs $451,000
LUMBERYARD BUILDING:DEMO + REBUILD $2,000,600

PROMENADE ENTRYCOURTYARD OASIS CASITA ENTRY/ ARCHIVE/

OFFICE GIFTSHOP LUMBERYARD BLDG NEW ARCHIVEBLDG
G. OASIS
C. ENTRY /

ARCHIVE /
OFFICE
A.

PROMENADE
B. ENTRY

COURTYARD
D. GIFT SHOP E. LUMBERYARD

BUILDING
F. NEW

ARCHIVE
BUILDING H. CASITA
Y. FUTURE PARK
36730 SQ FT
APPROX $ 3M
($1.2 M - HARDSCAPE AND

LANDSCAPE
$1.8M - SHADE, STRUCTURE

WALLS ETC)
X. FUTURE PARKING
14110 SQ FT
$250K (OPEN ASPHALT) -
$ 700K (WITH PV CANOPY)
*NOTE: DIAGRAM NOT TO SCALE
**NOTE: TOTAL CONSTRUCTION COST
INCLUDES: CONSTRUCTION MATERIALS, LABOR,

CONTINGENCY AND ESCALATION
***NOTE: TOTAL PROJECT COST INCLUDES

PROFESSIONAL DESIGN SERVICES,

TESTING, FURNISHINGS, TECHNOLOGY AND

CONTINGENCY
**
DIAGRAM OF COST ESTIMATE SUMMARY LOCATIONS*
***
E. LUMBERYARD
BLDG
1,576 SQ FT
$828 K
N
Cost Estimate Summary
186 CLICK HERE to Return to Agenda
Resolution No. 2023-XXX
Acceptance of Donation of Certain Real Property (APN: 604-050-018) – Bay Shore Adopted: July 18, 2023

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NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, as follows:

La Quinta Cultural Campus - Section 1 - Summary | 9
City of La Quinta
Budget Cost Modeling
TOTALAREA 5,400 sqft 2,000 sqft 1,002 sqft 301 sqft 1,576 sqft 2,200 sqft 5,480 sqft 758 sqft TOTALCONSTRUCTION COST $455,231 $402,730 $534,050 $176,012 $828,703 $2,988,342 $698,699 $32,584 $6,116,352 TOTALPROJECTCOST $601,251 $515,753 $692,831 $252,981 $1,070,562 $3,776,178 $910,852 $40,030 $7,860,439 ALTERNATESCOPEOPTIONS (not included a bove)
Mura l a t existing b uild ing $30,000
Art/Sculp ture a t Promena d e &Oa sis $40,000 $40,000
Photovolta ics on new Archive b ld g $70,000
New re stroom a t Oa sis/Archive $110,000
Lumb e rya rd structura l up g ra d e $1,000,000
LUMBERYARD - STRUCTURAL UPGRADE + RENO $2,070,562
Demo $60,000
Site Prep a nd re stora tion $150,000
New b uild ing $1,339,600
Proje ct costs $451,000
LUMBERYARD BUILDING:DEMO + REBUILD $2,000,600

PROMENADE ENTRYCOURTYARD OASIS CASITA ENTRY/ ARCHIVE/

OFFICE GIFTSHOP LUMBERYARD BLDG NEW ARCHIVEBLDG
G. OASIS
C. ENTRY /

ARCHIVE /
OFFICE
A.

PROMENADE
B. ENTRY

COURTYARD
D. GIFT SHOP E. LUMBERYARD

BUILDING
F. NEW

ARCHIVE
BUILDING H. CASITA

PHASING
The Future Plan could encompass more than eight key
steps for the development of the South Crescent and
Museum District. To progress the building project, three distinct phases have been identified.

PHASED DEVELOPMENT AND LONG-TERM VISION:
• Develop a phased implementation strategy,
considering short-term and long-term goals for the
cultural campus.
• Maintain a long-term vision for future expansions
and enhancements, allowing the campus to evolve
and grow in response to changing cultural needs.

PHASE 1 - concentrates on improvements to the existing
museum,archive, and courtyard. It also includes the
development of a new more welcoming promenade
and entry area as well as new development of the
paving area adjacent to the lumberyard as a new
landscape community. Oasis.

PHASE 2 - is dedicated to establishing a secure and
captivating contemporary archive wing.

PHASE 3 - upgrades to Casita and existing Lumberyard
buildings. For the Casita, this phase would incorporate PHASE 1
PHASE 1
PHASE 1
PHASE 2

BUDGET TOTAL

CONSTRUCTION
COST**

TOTAL PROJECT
COST***
PHASE 1 $2.27 M $2.97 M
PHASE 2 $2.98 M $3.78 M
PHASE 3 $861 K $1.11 M
accessibility and minor interior improvements. For the
Lumberyard work will include renovation and fit out to
help the building host events in the Oasis.

Cost Estimate Phasing recommendations
**NOTE: TOTAL CONSTRUCTION COST INCLUDES: CONSTRUCTION MATERIALS,

LABOR, ESCALATION, AND DESIGN AND ESCALATION CONTINGENCY ***NOTE: TOTAL PROJECT COST INCLUDES PROFESSIONAL DESIGN SERVICES,

TESTING, FURNISHINGS, TECHNOLOGY AND OWNER SCOPE CONTINGENCY PHASE
3 **
***
PHASE
3 187 CLICK HERE to Return to Agenda
City of La Quinta Cultural Campus | HGA
section 2
• CIVIC CONNECTIONS
• DEVELOPMENT OF ‘ THE GEM’
• CULTURAL CAMPUS VISION
urban
design
188 CLICK HERE to Return to Agenda
La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 11

PROJECT SITE CULTURAL CAMPUS PROJECT SITE

SOUTH CRESCENT
FIGURE OF THE ‘GEM’
PARK

OLD TOWN ARTISANS

GREEN BELT/PEDESTRIAN LINKAGE

OLD TOWN

CIVIC CENTER CAMPUS
A Cultural Catalyst for Civic Connection
The Museum and its ability to guide the development of the surrounding areas will steward a new generation of city connections. As the City continues to develop its core, an integrated whole can be envisioned that advances the distinct character of the existing areas.

N
Urban Design Civic Connections
“A HEALTHY, VIBRANT AND HERITAGE MINDED COMMUNITY
- ENSURE PARKS, PUBLIC FACILITIES AND OPEN SPACES ARE

APPROPRIATELY SIZED AND DESIGNED TO MEET THE NEEDS
AND INTEREST OF ALL SEGMENTS OF THE COMMUNITY.

CONTINUE TO ENSURE THAT ALL LAND USES COHESIVELY
EXIST WITH THE AREA’S NATURAL, CULTURAL AND
HISTORICAL HERITAGE”
- 1 OF 8 COMMUNITY VISION GUIDING PRINCIPLES IN THE LA
QUINTA 2034 GENERAL PLAN
189
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 12 Urban Design ‘The Gem’

OLD TOWN
PARK

OLD TOWN ARTISANS

MUSEUM PROJECT SITE
The long-term success of the Museum relies on
the City’s stewardship and transformation of a
valuable, untapped area within its boundaries.

Affectionately known as ‘The Gem’, this distinct
hexagonal space features a central park and a
museum located along a crescent to the south.

As the City continues to analyze and comprehend
the Cultural Campus within this context, the
following recommendations are put forth for the
development of the area.

DIAGRAM OF THE FUTURE PLAN ‘GEM’ DEVELOPMENT
‘‘GEM’ INSPIRATION EXAMPLE IMAGERY
190
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 13 Recommendations for the city’s future
development and alaysis for the surrounding
public areas around the Museum may include:

EMBRACE THE JUXTAPOSITION OF CULTURE
AND NATURE:
• Capitalize on the contrast between the
surrounding natural landscape and cultural
elements within the valley to create a unique
sense of place.
• Design architectural elements and landscapes
that celebrate this contrast, integrating
nature-inspired motifs and materials into the
built environment.

MEDIUM-SCALE SPACES:
• Design the campus to have a medium-scale
character, striking a balance between the
expansive nature-scape and the highly
privatized residential landscape.
• Ensure that the spaces are intimate enough to
foster a sense of community and engagement
while still providing ample room for various
cultural activities.

RESTORATIVE AND REGENERATIVE MEASURES:
• Introduce restorative and regenerative
principles as guiding principles for the project's
future development, considering sustainable
building practices, renewable energy sources,
and ecological restoration.
• Incorporate green infrastructure, such as
rain gardens and bioswales, to manage
stormwater and promote biodiversity.

PEDESTRIAN, CYCLIST, AND COMMUNITY FOCUS:
• Dedicate the inner spaces of the campus
primarily to pedestrians, cyclists, and
community events/fairs, creating a safe and
inviting environment for social interactions and
cultural activities.
• Design pathways, plazas, and gathering
spaces that encourage pedestrian and
cyclist movement while fostering a sense
of community.

CENTRALIZED PUBLIC SPACES:
• Place service and back-of-house functions
around the perimeter of the campus,
allowing the interior to be devoted to open
public spaces.
• Designate central public areas for cultural
events, exhibitions, and performances,
providing opportunities for community
engagement and artistic expression.

PROMENADE AND ARTS NODES:
• Establish a promenade that runs through
setbacks and follows sidewalk guidelines,
connecting the interior street fronts and
creating a cohesive pedestrian experience.
• Integrate distributed Arts Nodes throughout
the campus, serving as focal points for
cultural activities, installations, and interactive
art displays.

SOFTEN EDGES AND CREATE A PARK TAPESTRY:
• Dissolve hard edges within the campus by
using soft landscaping techniques, such
as curvilinear pathways, gentle transitions
between spaces, and organic shapes.
• Design a tapestry of interconnected park
spaces, with areas for quiet contemplation,
Urban Design Principles for developing ‘The Gem’
outdoor seating, and focused activities,
allowing visitors to engage with nature while
experiencing cultural offerings.

REFERENCED DOCUMENT
• Reviewed the previous City of La Quinta
General Plan 2013 - topics covered in previous
report included - community development,
land use, circulation, livable community and
incorporated previous notes and feedback. The
principles for the museum and surrounding
Future Plan parcels are consistent with the
city’s general plan.
191
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 14 Urban Design Orientation | Development of the South Crescent & Cultural Campus DEVELOP ‘SERVICES ‘ALONG SOUTH EDGE

DEVELOP PROMENADE
CASITA

LUMBERYARD
MUSEUM

OPEN PARCEL

OPEN PARCEL
<PARKING>

OPEN PARCEL
<ART/EXPO PARK>
PARK

AVENIDA MONTEZUMA

EISENHOWER DR

AVENIDA NAVARRO

AVENIDA VILLA

AVENIDA MARTINEZ

AVENIDA MENDOZA
N
192
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 15 A

X B G X
X
Y
Y
Y
Z
Z Z
C D
F
E
H
Urban Design Zones | Development of the South Crescent
N

DEVELOPMENT ZONES
A – STREET-FRONT ARTS PROMENADE
B – PERGOLA & ENTRY PLAZA
C – TRAVELING GALLERY, OFFICES, GIFT SHOP, WORKSPACE
& LOADING
D – ENTRY & GIFT SHOP
E – LUMBERYARD BUILDING GROUND LEVEL

TENANT IMPROVEMENTS
F – ARCHIVE ADDITION
G – OASIS
H – CASITA

FUTURE ZONES OF WORK
X – NEW PARKING, WESTERN LOTS
Y – ART PARKS, SMALL, MEDIUM, LARGE
Z – TRAFFIC IMPROVEMENTS
193
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 16 The Cultural Campus is a dedicated space for
residents and visitors to immerse themselves in
cultural and artistic experiences. It showcases
rotating and permanent art installations, new
media, live performances, and educational
workshops. The open space concept embraces
low-impact, drought-tolerant practices,
intertwining with narratives of the Cahuilla tribes
to create a captivating, multi-sensory experience
for generations to come.

Urban Design Cultural Campus Vision
194
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 17

FUTURE LANDSCAPE BASED VENUE
Envisioned as a gently sloped amphitheater- the
far eastern edge of the site is predominately
landscape, integrated native plantings shelter an
interior open space for large group events.

STREET FRONT DEVELOPMENT
Dedicated to a vibrant and active street front,
planning principles encourage consistent
setbacks to create cohesion through the whole
South Crescent. With future development this
area emerges as a linear park- thematic areas
dedicated to the indigenous Cahullia and
Contemporary Art can provide further definition
for segments of the Promenade.

EXISTING BUILDING AND NEW ARCHIVE
In providing a vision for the future build out of
the eastern half of the ‘Crescent’- we can more
intentionally view the phase 1, 2, and 3 pieces as
they build upon one another toward a ideal future.

CASITA CAFE
The historic structure, held in reserve as light
storage in early phases, can be converted to a
cafe. To accompany the development of the street
front and South Crescent this program can further
support vibrant pedestrian focused activity.

FUTURE PARKING
In order to continue to provide public space
opportunities along the northern edge of the
Crescent- vehicular traffic is loaded to the south of
the sites. Solar Trellises capture renewable energy
and shade the cars.

TRAFFIC CONTROL
With two key temporary bollard locations remove
vehicular traffic from the area so that larger
festivals, or shows may be accommodated
and take advantage of the new promenade in
coordination with the park.

Urban Design Cultural Campus Zone Descriptions
195
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La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 18 Design Objectives and considertions for a Holistic
Campus Experience include:

SITE ANALYSIS AND CONTEXTUAL INTEGRATION:
• Conduct a thorough analysis of the site's existing
conditions, including topography, vegetation, and
neighboring developments.
• Incorporate the site's cultural and historical context into the design, respecting and enhancing the
local identity.

CULTURAL IDENTITY AND EXPRESSION:
• Promote the expression of diverse cultural identities within the campus, incorporating elements of local
traditions, art, and heritage.
• Encourage artistic installations and public art
that reflect the cultural values and aspirations of
the community.

ACCESSIBILITY AND UNIVERSAL DESIGN:
• Ensure that the campus is accessible to all
individuals, including people with disabilities, by
incorporating universal design principles.
• Provide accessible pathways, ramps, and elevators,
and consider the needs of people with varying
physical abilities throughout the design process.

PEDESTRIAN-FRIENDLY DESIGN:
• Create a walkable campus by prioritizing
pedestrian circulation and minimizing vehicular
traffic within the core areas.
• Design attractive, well-connected pedestrian
pathways with appropriate lighting, shading, and
seating areas.

SUSTAINABLE DESIGN AND ENVIRONMENTAL
CONSIDERATIONS:Integrate sustainable design
principles, such as energy-efficient buildings,
water conservation measures, and use of
renewable materials.

Urban Design Cultural Campus Planning Description
La Quinta Cultural Campus - Section 2 - Urban Integration and Context | 18 • Incorporate green spaces, native landscaping, and
sustainable stormwater management systems to
enhance the campus's ecological value.

FLEXIBILITY AND ADAPTABILITY:
• Design spaces that can accommodate a range of
cultural activities and events, allowing for flexibility and adaptability over time.
• Consider modular or multi-purpose spaces that can
be reconfigured to accommodate different needs
and foster innovation.

COMMUNITY ENGAGEMENT AND COLLABORATION:
• Encourage community participation and input
throughout the design and planning process.
• Provide spaces for community gatherings,
workshops, and interactive exhibitions, fostering
a sense of ownership and engagement
among residents.

INTEGRATION OF TECHNOLOGY:
• Integrate appropriate technology and digital
platforms to enhance visitor experiences, such
as interactive displays, augmented reality, or
mobile applications.
• Ensure that the campus infrastructure supports the
integration of technology, including robust Wi-Fi
connectivity and charging stations.

SAFETY AND SECURITY:
• Incorporate appropriate safety measures, including
well-lit areas, clear wayfinding signage, and
surveillance systems, to ensure the safety and
security of visitors.
• Consider emergency preparedness and evacuation
plans in the design, with clearly defined escape
routes and refuge areas.
196
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City of La Quinta Cultural Campus | HGA
• HISTORIC STRUCTURES ASSESSMENT
• EXISTING CONDITIONS/OBSERVATIONS
• CAMPUS IMPROVEMENT STRATEGIES
• ARRIVAL EXPERIENCE
• OPERATIONS
• EXPANSION
section 3
cultural
campus
197 CLICK HERE to Return to Agenda
La Quinta Cultural Campus - Section 3 - Cultural Campus | 20 Casita
Description: The Casita, built in 1935, has a total
area of 964 gross square feet (GSF).

Challenges: The Casita presents challenges related
to ADA compliance, structural integrity, and
size limitations.

Use Considerations: Considering the accessibility
and cost concerns, it is advisable to utilize
the Casita for light signage and landscaping
purposes. Additionally, it can continue to serve
as a space for the La Quinta Historical Society,
without significant renovation work.

Recommendation: The Casita can be utilized for
light storage by the La Quinta Historical Society
or the museum. It is recommended to upgrade
landscape lighting while incorporating signage
and wayfinding enhancements. Furthermore,
the Casita could be considered for non-public
event support, providing additional flexibility in
its usage.

Lumberyard
Description: Built in 1935, the Lumberyard
encompasses 3,360 gross square feet GSF (total
including both floors).

Challenges: The Lumberyard presents challenges
related to ADA compliance, structural integrity,
overhang issues, and size limitations.

Use Considerations: Considering the structural,
cost, and accessibility concerns, it is recommended
to utilize only the first floor of the Lumberyard. This space can be used for activities such as education
programming or event support.

Recommendation: Implement light tenant
improvements (TI) on the ground floor, specifically
for event support in the oasis or small community
engagement activities. Additionally, explore
the possibility of utilizing sidewalk windows
for exhibitions and displays. It is advised to
demolish the back shed structure and refrain
from using the second floor due to structural and
accessibility limitations.*
*NOTE: Full demolition of entire building may also
be considered to allow greater use of site and/
or additional support spaces for future cultural
events or museum use
Cultural Campus Historic Structures Assessment

EXISTING NEW EXISTING NEW
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 21 0’ 10’ 20’ Cultural Campus Existing Conditions/Observations

DRAINAGE CONCERN

CURRENTLY LOT IS PAVED

PARKING LOT WITH GRADE

CHANGES

REQUEST TO ENGAGE

SOUTH END WITH

NEIGHBORHOOD

RETAIN EXISTING MURAL

LUMBERYARD
• USEFULNESS AND

LIABILITY ANALYSIS

REQUESTED
• SEISMIC

REQUIREMENTS

NEED FOR

CIVIC CENTER

CONNECTION

ARRIVAL EXPERIENCE
• SECURITY REQUIREMENTS
• MORE OPEN AND WELCOMING
• NEED FOR BETTER PEDESTRIAN

CONNECTION TO PARK AND

SURROUNDING AREA
*NOTE: FOR THE PURPOSES OF THE PLANNING EFFORT THE SECOND FLOOR OF THE EXISTING MUSEUM HAS BEEN EXCLUDED FROM STUDY. THIS IS IN PART DUE TO THE RECENT SUCCESS IN THE REPOSITIONING OF THE PERMANENT EXHIBITIONS, AND THEIR UTILIZATION. ALSO THIS IS CAPPED DUE TO THE ANTICIPATED FUNDING FOR THE PROJECT.

ACCESSIBLE
ENTRY

REQUIRED

EXISTING GIFT SHOP

UNDERUTILIZED AND

MORE OFFICE SPACE
NEEDED
0 5’ 10’ 20’ 40’
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 22 Cultural Campus Demolition Notes

TRAVELING

GALLERY

NOT IN SCOPE NOT

IN SCOPE

NOT IN SCOPE
(E) NON-STRUCTURAL

WALLS TO BE REMOVED

TO FACILITATE NEW

WORKSPACE AND OFFICES
(E) WALL TO HAVE

PENETRATION FOR

CONNECTION TO FUTURE

ARCHIVE
(E) LOADING DOOR TO BE

REPLACED WITH ONE THAT

TRANSMITS TRANSLUCENT

LIGHT TO INTERIOR
(E) LOADING RAMP TO BE

REMODELED TO PREVENT

WATER INTRUSION ISSUES

CURRENTLY IN PLACE
(E) WALL TO HAVE

PENETRATION FOR PUBLIC

CONNECTION TO OASIS

COURTYARD
(E) LOBBY DESK TO

BE REMOVED AND

REPLACED
(E) ‘FRONT PORCH’

FINISHES OR LIGHTING

TO BE ADJUSTED AS

DICTATED BY NEW
DESIGN
(E) ‘SITE WALL AND

STAGE TO BE REMOVED

DEMOLISHED
(E) MUSEUM SIGNAGE TO BE

REMOVED AND REPLACED WITH

SIGNAGE COORDINATED WITH

PERGOLA/PROMENADE
(E) INTERIOR OF SHOP

TO BE REMOVED AND

REPLACED WITH OFFICE

WORKSPACE
(E) STREET FRONT PARKING

TO BE REMOVED AND TURNED

INTO PROMENADE LANDSCAPE
(E) GROUND FLOOR
LUMBERYARD INTERIOR NONSTRUCTURAL WALLS AND

OUTDATED FINISHES TO BE

REMOVED FOR LIGHT TENANT

IMPROVEMENT
0 5’ 10’ 20’
N
200
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 23

ARTS PROMENADE
Animated Streetfront
Activate the streetfront and create
a clear inviting arrival. Define a new
perimeter and enhance connectivity and
identity with the museum’s surroundings.

The promenade unites pedestrian
movement and collects visitors who
arrive by car.

SWITCH AND STITCH
Internal Connections
Create connection to the expanded
property through an internal stitch
and exterior penetration into the oasis.

Compliment this easterly expansion
with back of house expansion
potentials focused at the south of the
site. Consolidated line of sight, and
compression of arrival, gift, way-finding,
and hospitality elements.

FRAME, UNIFY AND FLEX
Edge Definition
A consistency to the current open
areas through fences, and screens that
move and rotate, providing entry and
security, allows the eclectic nature of the
collected campus structures to co-exist in
a cohesive frame.

La Quinta
City Center
Parking
Park

ARTS PROMENADE
MUSEUM
DEMO
OASIS
Open Lot
~ 26,000 sf

ARRIVAL EXPERIENCE OPERATIONS EXPANSION
Cultural Campus Improvement Strategies

ARCHIVE
LUMBER
YARD
201
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 24

1. CREATE A NEW WELCOMING ARRIVAL

ARRIVAL EXPERIENCE OPERATIONS EXPANSION

2. DECOMMISSION SHOP AND

RELOCATE TO ARRIVAL SEQUENCE

AND CONVERT TO OFFICES

4. DEMOLISH EXISTING AUXILIARY

STRUCTURE ESTABLISH A PERIMETER

WITH A NEW LOADING DOCK AND

PEDESTRIAN ACCESS POINT

3. CONNECT PARCELS AND

SET EXPANSION POTENTIAL

FOR NEAR OR LONG TERM

BUILDING PLANS

OFFICES

FLEXIBLE

GALLERY

COMMUNITY

ROOM REST
ROOMS

HISTORICAL

SOCIETY

ARCHIVE/OFFICE

ARCHIVE

EXPANSION

LUMBERYARD
CASITA

PARKING
MECH
Cultural Campus Musical Chairs - New Operations and Archive FLEX
SHOP
ENTRY
(
N

OPEN LOT
0 5’ 10’ 20’ 40’
202
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 25 NOTES

REDUCES STAFF STRAIN

INCREASES PATRON WELCOME

PROVIDES RELIEF FOR THE HISTORICAL SOCIETY

OFFERS A CONTEMPORARY IDENTITY
Cultural Campus New Function and Flow

PROMENADE
OASIS

ARRIVAL

EXISTING BUILDING

NEW ARCHIVE

LUMBER YARD
PARK

PEDESTRIAN

VEHICULAR
N

PARKING

OPEN LOT
0 5’ 10’ 20’ 40’
203
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 26 Cultural Campus Open Space Framework

PROMENADE

ARRIVAL

EXISTING BUILDING

NEW ARCHIVE

LUMBER YARD
PARK
OASIS
N

PARKING

OPEN LOT
~ 26,000 SF
NOTES

REDUCES STAFF STRAIN

INCREASES PATRON WELCOME

PROVIDES RELIEF FOR THE HISTORICAL SOCIETY

OFFERS A CONTEMPORARY IDENTITY VEHICULAR
0 5’ 10’ 20’ 40’
204
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 27 Planning Approach

AERIAL IMPRESSION FUTURE CULTURAL CAMPUS IMPROVEMENTS
205 CLICK HERE to Return to Agenda
La Quinta Cultural Campus - Section 3 - Cultural Campus | 28 La Quinta City Center
Parking
Park

ARTS PROMENADE
MUSEUM
DEMO
Arrival Experience
206
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 29 EXISTING: The current arrival (shown in the upper
right photograph) is primarily designed for vehicular
access, prioritizing vehicles over the pedestrian
arrival experience.

REPOSITIONED ARRIVAL: Enhance the Pedestrian
Experience: Concentrate leisure activities, landscape
features, and human-scale elements in the inner
area of the hexagon. Relocate parking to a
decomposed gravel lot at the side while ensuring
ADA accessibility with immediate access. Create a
clear and engaging arrival experience.

UNIFY AND FOCUS: Establish a cohesive visitor
experience by implementing an elevation hierarchy,
activating streetfronts, and designing a promenade.

Strengthen the visual connection between different
elements to guide visitors.

PROMENADE DEVELOPMENT: Incorporate shaded
areas along the promenade through strategic
planting, offering relief from the sun. Introduce
human-scale elements that contrast with the
towering palms, creating a more intimate and
welcoming atmosphere.

Arrival Experience Existing Conditions
207
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 30

LA QUINTA MUSEUM
OASIS
L
Q
L
Arrival Experience New Streetfront Welcome
208 CLICK HERE to Return to Agenda
La Quinta Cultural Campus - Section 3 - Cultural Campus | 31 Arrival Experience Kinetic Pergola

MATERIAL PALETTE EXAMPLES PRECEDENT IMAGERY
At the entrance of the existing courtyard and new
Oasis, there will be a kinetic pergola which would
open and close depending on the operating hours
and events in each space. When open, the surface
which was previously a security barrier would
act as a shade canopy creating a porous and
welcoming entry. The inspiration for this concept
was desert flowers, which often during the day
with the sun and close at night.

DIAGRAM OF ‘OPENING AND CLOSING OF PERGOLA TO FORM SECURE BARRIER

DESIGN INSPIRATION - FLOWERS OPENING

AND CLOSING IN RESPONSE TO SUNLIGHT
209
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 32

PERGOLA
13 FEET

ARTS PROMENADE & INTERPRETIVE

MUSEUM ARRIVAL COURT CAHUILLA ETHNOBOTANICAL GARDEN
PARK
Arrival Experience Kinetic Pergola
13 FEET

MUSEUM PROMENADE
> playful integration of unexpected
elements can further the sense of
discovery.
210 CLICK HERE to Return to Agenda
La Quinta Cultural Campus - Section 3 - Cultural Campus | 33

AS SEEN THROUGH THE

EYES OF A CHILD, THE

CANOPYPROVIDES AN

IMPACT - EMPHASIZING
DISCOVERY AND CURIOSITY.
211 CLICK HERE to Return to Agenda
La Quinta Cultural Campus - Section 3 - Cultural Campus | 34 Arrival Experience Arts Promenade
Imagining a Narrative &
Interactive Landscape
The intention to incorporate heritage, narrative,
and experiential elements from the Valley’s
Cahuilla past finds presence in the concept for the
landscape. The idea begins with the linear Arts
Promenade, and has the ability to populate other
areas of the campus plan as the idea refines.

Through the utilization of the array of street front
elements: planting, pathways, areas for seating,
shade trees, low plantings, could we envision the
garden designed through a narrative framework
of an ancient Cahuilla Story? How does it begin,
how does it end, how do you engage and when is
it legible? The story itself, like in typical interpretive, or ethnobotanical setting (Malki Museum, La
Brea Tar Pits) can be engaged on a number of
levels. Simply as an pleasant, passive landscape
at arrival or a rich discovery animated through
signage, or a scavenger hunt like codex.

A SCAVENGER HUNT THAT REVEALS

AN ANCIENT FABLE

REFERENCE BOOK FROM MALKI MUSEUM
Cahuilla
Narrative

ASPECTS OF THE GARDEN COULD BE SAFELY
EDIBLE, FURTHER ENGAGING SENSES.
plot line diagram

PROMENADE

ARRIVAL

NEW ARCHIVE
OASIS

OPEN LOT

DIAGRAM OF PROMENADE - REMOVAL OF STREET FRONT PARKING EXPANDS SCOPE OF ARRIVAL

PROMENADE

COURTYARD

AN EXPERIENCE SHARED BY

YOUNG AND OLD
212
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Operations La Quinta Cultural Campus - Section 3 - Cultural Campus | 35

ARCHIVE
LUMBER
YARD
213
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 36 Operations Courtyard Entry, Reception, and Shop Improvements

EXAMPLE OF CUSTOM GIFT SHOP CASEWORK

SIMPLY SALES

AXON OF ARRIVAL WELCOME CENTER

MULTIUSE SIGNAGE POSITON AS FURNITURE

RENDER OF EXAMPLE MURAL/SIGNAGE AT MAIN ARRIVAL

RENDER OF EXAMPLE GIFT SHOP KIOSK AT ENTRANCE

GIFT KIOSK

LOCATION

ARRIVAL

SIGNAGE/
MURAL

GIFT KIOSK/

WELCOME

DESK LOBBY

TRAVELING

GALLERY
Currently the gift shop sits at the north end of the
existing building. Feedback from the users is that it
could be condensed and would be more efficient
to have overlap for the staffing of the shop with
the welcome desk. Therefore the design team
came up with the solution of moving the gift shop
from its current location to the elevator lobby.

It would be made into a gift kiosk with custom
casework furniture to showcase the souvenirs and
other items currently showcased at the gift shop. It
would also act as a welcome desk for visitors.

Additionally the main wall which faces the entry
point in the existing courtyard would act as a
key point of identity for the space. This could be
done through commissioning a mural or custom
signage which would inhabit the main wall. This
would serve as a unique backdrop for events and
create a more welcoming arrival for the space.
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 37 Operations Street front Gift Shop to Office Conversion - Interior Improvements

RENDER OF POTENTIAL RETAIL SHOP CONVERTED INTO OFFICES

FLOOR PLAN OF SHOP TO OFFICE CONVERSION

AXON OF SHOP TO OFFICE CONVERSION EXISTING RETAIL SHOP

GALLERY
ACCESS

EXTERIOR
ACCESS
PHONE
BOOTH
Once the gift shop is condensed and moved to the
current elevator lobby, there is room for the space
to become offices for the artifact researchers. This
would include an interior retrofit of the space,
replacing finishes and lighting to accommodate
4 research teams and a small phone booth.

Additionally the benefit of the location of this
space is the adjacency to the traveling gallery
access to the south of the room. This allows for
researchers to have quick and easy access to the
gallery and its artifacts.
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 38 Operations Back of House Workspace - Interior Improvements LOBBY
ACCESS

SHELVES

GALLERY
ACCESS

ARCHIVE
ACCESS
DIRECT

LOADING
ACCESS
NEW
OFFICE

EXISTING
ELEC

EXISTING
MECH
MOBILE

WORKBENCH

FLOOR PLAN OF BACK OF HOUSE CONVERSION RENDER OF POTENTIAL BACK OF HOUSE RENOVATIONS

AXON OF BACK OF HOUSE CONVERSION EXISTING BACK OF HOUSE The back of house workspace and archive
currently acts as storage and loading area for
artifacts. The space is divided up into several
small spaces with non structural partitions which
makes much of it hard to use. The plan is to demo
out some of those partitions and create one large
space which would be more open and efficient
for loading and storing materials. This back of
house space would also include a small office for
the Historical Society to use as a workspace. The
location of this office has the benefit of having
close adjacency and access to the artifacts. There
will be also be direct internal circulation routes
from this back of house space to the traveling
gallery, new archive and front of house lobby area.
216
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Expansion La Quinta Cultural Campus - Section 3 - Cultural Campus | 39 217
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 40 Expansion Existing Lumberyard
IMAGINE a condition restored to a native, wild
character - stories along the street and an
intimate inticing oasis on the courtyard.

ACTIVE & PASSIVE
CARVED with pockets of distinct size and shape
for a variety of specific uses, yet tied together
seamlessly for simultanous occupation.

SCREENING

LIVE STAGE

CLASSROOM

LUMBERYARD
MUSEUM

PROMENADE
COVE
OASIS

MUSEUM ARCHIVE
LY

EXISTING LUMBERYARD
The existing Lumberyard building to the northeast
of the existing museum is currently unoccupied. As
it was originally built in 1935 it is one of the older
buildings on site. This means it is part of the history of the site but also means that significant rework
may be needed to rehabilitate the building.

Due to its proximity to the future Oasis, the design
team saw the Lumberyard building as a potential
opportunity to house event serving spaces.
218
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 41 Expansion Lumberyard Ground Level Renovation
EVENT
ROOM

PROMENADE

CATERING

KITCHEN
WC
WC

BEVERAGE

SERVING

COUNTER
OASIS
OASIS

BEVERAGE

SERVING

COUNTER
OASIS

EXISTING CONDITION OF SITE OF FUTURE OASIS - BETWEEN MUSEUM AND LUMBERYARD In the event the project moves forward to include
the rehabilitation of the Lumberyard building, it
will serve as an extension of the Oasis as host a
variety of programs to help serve the outdoor area.

In addition to rehabilitation such as updating
finishes, outlets etc (see cost estimate and basis of
design sections for more information), this scope
would include interior renovations which aid it
better serving the exterior multi-function spaces.

These renovations include creating two ADA unisex
single occupancy restrooms, a catering kitchen, an
event prep room, and a beverage serving counter.

FLOOR PLAN OF LUMBERYARD RENOVATIONS

EXISTING CONDITION OF SITE OF FUTURE OASIS - BETWEEN MUSEUM AND LUMBERYARD

RENDER OF RENOVATION OF LUMBERYARD BUILDING IN OASIS
219
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 42 Expansion Oasis Multi-Purpose Diagrams
BAR
BRIDE/
GROOM
SUITE

CATERING

KITCHEN

RESTROOMS

BEVERAGE

CATERING

KITCHEN

RESTROOMS

EXAMPLE OF WEDDING VENUE PROGRAM

EXAMPLE OF OUTDOOR EDUCATION CENTER PROGRAM EXAMPLE OF COMMUNITY SUMMER MOVIE NIGHT PROGRAM MOVIE

PROJECTION

WALL FIRE PIT

RESTROOMS

WEDDING STAGE
The Oasis outdoor space will serve as a community
hub, and will be flexible and open to a variety of
uses and group sizes including weddings, outdoor
movie night, and an outdoor education center.

It will consist of a variety of planting and hardscape
and include projection wall, a fire pit and water
feature to help host events.

WATER FEATURE

EXAMPLE OF OUTDOOR FIRE PIT
220
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 45 Expansion New Archive Design

EXAMPLE OF RESEARCH ON DISPLAY AT LA BREA TAR PITS RENDER OF ARCHIVE LOOKING OUT TOWARD OASIS A major design driver for the archive was the concept
of research on display. This was manifested through
celebrating the active artifact research and study on
site through creating visual connection and adjacency
between the New Archive building and the Oasis. Through the building and the public space being in close proximity and visually connected the storage could act as part
storage and part active research and an extension of the museum’s display. Part of this concept could extend into public workshops or community outreach events where
researchers could walk the public through what they are working with. This could lead to future donor events or other collaborations.

It is important to note although the research and public Oasis programs would be in close proximity and visually connected they would be separated through card access,
doors and an environmental vestibule which would ensure that outside air and dirt and debris would not be tracked into the space.
223
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 47

PHOTOGRAPHS

ARTIFACTS LIBRARY OBJECTS

ENGAGEMENT
35% Growth
Current
Expansion Archive Design
Currently there are just
over 3,000 items in the
museum’s collection:

PHOTOGRAPHS: Approximately 750 photos of various sizes
(18.5” x 16”, 30” x 30”, 13” x 10”, 4.25” x 3.25”, etc.).

LIBRARY: Approximately 700 items including hardcover books, soft cover books, file folders including newspaper clippings/ handwritten notes, and publications.

OBJECTS: Approximately 800 items ranging in shape and size.

Items include dinner plates, silverware, jewelry, clothing, golf balls, posters, shells, oil paintings, taxidermy animals, rabbit pelts, B.B. guns, wrought iron gates, ball caps, tennis rackets, wine glasses, baskets, roof tiles, matchbooks, cowboy boots, branding irons, typewriters, beans, and arrowheads. Special consideration should be given to the oldest and most fragile objects which are generally the items associated with the Cahuilla Tribe such as baskets, bead necklaces, digging tools, and pottery.

ARTIFACTS: Approximately 675 items including letters, business cards, maps, contracts, building permits, newspapers,
handwritten notes, certificates, menus, and invitations.

CRITERIA The archival space must adequately house these items and meet any and all museum requirements regarding temperature and/or humidity control. We anticipate the
La Quinta museum will follow the industry standard of
accessioning and deaccessioning items, therefore the archival space must accommodate the growth rate percentage that is typical of small local community museums.

As far as linear footage is concerned, we are interested in exploring a 750 sq ft archive space and a 1500 sq ft archive space. Are you able to provide a preliminary mock-up of what a 750 sq ft can look like and what a 1500 sq ft can potentially look like so we can compare the two?
EXCERPT BELOW FROM OWNER’S REQUIREMENTS
NAME # OF ITEMS % OF

COLLECTION

CONTENT

APPROXIMATE DIM

PER OBJECT
VOLUME
PER
OBJECT
(IN^3)
TOTAL
VOLUME

PER OBJECT
(FT^3)
% OF

ARCHIVE
SPACE
PHOTOS 750 26% 18.5” X 16” X 0.25” 74 32 4%
BOOKS 700 24% 8” X 6” X 2” 96 39 4%
OBJECTS 800 27% 12” X 12” X 12” 1728 800 90%
ARTIFACTS 675 23% 12” X 12” X 0.25” 36 14 2%

CALCULATION ASSUMPTIONS FOR CALCULATING ARCHIVAL CONTENT VOLUMES As a starting point for the design of the new
archive the design team took the given list of
objects and artifacts and created a set a rules
and assumptions to estimate the approximate
volume/storage needs for each item.

PROGRAMMING CONCEPT

PERCENTAGE OF SPACE USED BY ITEM TYPE

PERCENTAGE OF OBJECT TOTAL BY ITEM TYPE
225
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 48 Expansion Archive Design
60”
24”
24”
60”
24”
24”
60”
24”
24”

A MODULAR AND FLEXIBLE APPROACH FOR

STORAGE OF A WIDE RANGE OF ITEMS

SMALL - PULL OUT PHOTO AND DOCUMENT

DRAWER SHELF UNIT

MEDIUM - OPEN BOOK

CALCULATION ASSUMPTIONS FOR CALCULATING ARCHIVAL SHELF VOLUME REQUIRED LARGE - OPEN ARTIFACT SHELF UNIT A
G
253 SF
CONF
ROOM
1,257 SF
LARGE

ARCHIVE
358 SF

VESTIBULE
179 SF
MECH
ROOM
114 SF
OFFICE
HGA NO:

DATE:

NO DESCRIPTION DATE

AREA FOR LOGO
CCOPYRIGHT HAMMEL, GREEN AND ABRAHAMSON, INC.

ISSUANCE HISTORY - THIS SHEET

PROJECT PHASE
Month DD, YYYY
COMMISSION NO.

KEYPLAN

AREA A AREA B

AREA C AREA D

AREA FOR STAMP
A201

OVERALL

FLOOR PLAN -
LEVEL 01
6 UNITS
12 UNITS
12 UNITS
12 UNITS
3 3 3 3 3 3 3 3

EXAMPLE OF SHELF UNIT LAYOUT AND COUNT IN NEW ARCHIVE
After analyzing the content as specified by the
owner and creating an estimated volume for each
type of artifact. The design team came up with
a “shelf storage unit” which was a set dimension
(60”x24”x24”) and analyzed how many of these
“shelf units” would be needed to accommodate
NAME # OF ITEMS APPROXIMATE DIM PER
OBJECT (IN^3)

TOTAL VOLUME
PER OBJECT (FT^3)
# OF SHELF
UNITS

REQUIRED
# OF SHELF
X 25%

ADDITIONAL
UNITS
PHOTOS 750 18.5” X 16” X 0.25” 32 2 3
BOOKS 700 8” X 6” X 2” 39 2 3
OBJECTS 800 12” X 12” X 12” 800 40 50
ARTIFACTS 675 12” X 12” X 0.25” 14 1 1
TOTAL 45 56
each volume required by the artifacts listed.

This was used to estimate approximate storage
capacity of a building area.
226
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 49

GARDEN WALL

POSSIBLE DEMISING LINE FOR

PHASE SPLIT CHOICE OF FRONT

OF HOUSE/BACK OF HOUSE

LUMBERYARD

MULTI-PURPOSE EVENT

COURTYARD

LOCAL MATERIAL AND

FORMAL ARTICULATIONS

FOR NARRATIVE, CHARACTER

AND COMFORT

SLOPED FOR SHELF STORAGE UNITS

PHOTOVOLTAIC

OPTIMIZATION

CONDITIONED CIRCULATION

CONNECTING LOADING,

ARCHIVE, AND MUSEUM

ARCHIVE OASIS
ENERGY
SHADE
Expansion Archive Design Phasing Line
This section drawing through the Oasis and New
Archive indicates the different areas within each
space as well as possible phasing for construction.
227
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La Quinta Cultural Campus - Section 3 - Cultural Campus | 50 Expansion Archive Design
228 CLICK HERE to Return to Agenda
City of La Quinta Cultural Campus | HGA
• ARCHITECTURAL MATERIALS AND CHARACTER
• LANDSCAPE MATERIALS AND CHARACTER
• SIGNAGE, WAYFINDING AND LIGHTING
• PUBLIC ART INTERATION
• SUSTAINABLE DESIGN
section 4
design
guidelines
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La Quinta Cultural Campus - Section 4 - Design Guidelines | 52 Guidelines Architectural Materials and Character
The current museum facilities are made of
plaster, terracotta roofing, accents of wood.

Generally they follow principles of historic ‘Spanish’
architectural precedents.

The added facilities should compliment this
palette and character - but should not be bound
to proscriptive recreation.

The contemporary additions in the views
harmonize with the tone and hue of the existing
structures but update them through materiality.
• Masonry
• Perforated Metal (Copper)
• Glass

RENDER OF PROJECT FROM PROMENADE RENDER OF ARCHIVE FROM OASIS

EXAMPLE OF ARCHITECTURAL MATERIAL PALETTE RENDER OF COPPER KINETIC CANOPY 230
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La Quinta Cultural Campus - Section 4 - Design Guidelines | 53 Guidelines Landscape Materials and Character

EXAMPLE OF LANDSCAPE MATERIAL PALETTE EXAMPLE OF LANDSCAPE MATERIAL PALETTE

EXAMPLE OF LANDSCAPE RELATED SPACES/PROGRAMS
The landscape design will be naturalistic and
be comprised of mostly native, desert chaparral
vegetation. All vegetation will be drought tolerant
and well suited for the hot arid environment
of La Quinta. Many of the plants used will be
selected based on their integration with the
Cahuilla traditions and history. The idea is for
the landscape to provide both an aesthetically
pleasing environment as well as a educational
and learning opportunities for the public. The
hardscape for the promenade and Oasis will
consist of decomposed granite and concrete
pathways. The main idea for the shape of the
hardscape and planting is to allow for flexibility
and a variety of uses.
231
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La Quinta Cultural Campus - Section 4 - Design Guidelines | 54 Guidelines Signage , Wayfinding, and Lighting

INTEGRATED

TECHNOLOGY

PLAYFUL OPPORTUNITIES FOR

GATHERING

DONOR WALL ENHANCED SHADE FOR STAYING

LA QUINTA MUSEUM
Q L

HISTORIC STRUCTURE
subtly transform and upgrade presentation of
historic structures as physical artifacts, playfully
animate.

IDENITY
use of signage, lighting or art installation to
create character and a sense of identity for the
site

LIGHT AND SHADE
Integrate signage and lighting into shade canopies
so they are multifunctional and work to provide
wayfinding, shade and ambiance.
232
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La Quinta Cultural Campus - Section 4 - Design Guidelines | 55 Guidelines Public Art Integration
Open Lot
Park
PUBLIC

ART INTEGRATION
City Center
As part of the Future Plan, the parcels to the east
of the current museum and new archive/oasis
could be designated as an outdoor public space
with public art integrated throughout as a way to
connect the existing coutyard, new oasis and the
future park.

There is already a large elaborate mural adjacent
to the lumberyard which serves as an excellent
precedent and example of ways to enage with
local artist and incorporate public art into the
project.

SNAPSHOTS OF THE EXISTING MURALS ADJACENT TO THE

LUMBERYARD

SNAPSHOT OF EXISTING MURAL ADJACENT TO

LUMBERYARD
EXAMPLE OF CAHUILLA ARTIST GERALD CLARKE’S
WORK
EXAMPLE OF CAHUILLA ARTIST GERALD CLARKE’S WORK

AT DESERT X
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La Quinta Cultural Campus - Section 4 - Design Guidelines | 56

EQUITABLE COMMUNITIES
• CAHUILLA TRIBAL CONSULTANT
• ITERATIVE DESIGN PROCESS WITH

COMMUNITY OUTREACH
• ENGAGE LOCAL ARTIST AND ARTISANS

LANDSCAPE
• REDUCE WATER USE
• LOW FLOW FIXTURES
• NATIVE/DROUGHT TOLERANT

PLANTING PALETTE
• MINIMAL AND EFFICIENT DRIP IRRIGATION
• PLANTING TO PROMOTE NATIVE WILDLIFE

AND BIODIVERSITY

MATERIALS
• LOW EMBODIED CARBON
• LOCALLY SOURCED AND NATURAL

MATERIALS WHEN POSSIBLE
• HIGH ALBEDO - HEAT REFLECTING/

REDUCING
• LOW VOCS - GOOD INDOOR AIR QUALITY
• DURABLE - LONG LASTING
ENERGY
• BUILDING ORIENTATION
• ADD ALT - RENEWABLE ENERGY - PV

ON SITE
• OPTIMIZE DAYLIGHT USE TO REDUCE

LIGHTING NEEDS
• USE ENERGY EFFICIENT LIGHTING AND

HVAC EQUIPMENT
Guidelines Sustainable Design
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City of La Quinta Cultural Campus | HGA
section 5
• ARCHITECTURE
• CIVIL
• LANDSCAPE
• STRUCTURAL
• MECHANICAL AND PLUMBING
• ELECTRICAL
• LIGHTING
• IT AND SECURITY/LOW VOLTAGE
basis of
design
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La Quinta Cultural Campus - Section 5 - Basis of Design | 58

1. CREATE A NEW WELCOMING ARRIVAL
• Site/Promenade - To the north of the site adjacent to Avenida Montezuma there is currently a series of parking spaces and a narrow sidewalk. Our proposal will decommission the parking spaces directly north of the existing building area and replace it with a wide pedestrian promenade which will include planting and various hardscape types and some outdoor furniture. There will be a couple accessible parking spaces in front of the new Oasis area r – number of spaces to be confirmed during Preliminary Design.
• Kinetic pergola at entrance - The current entrance to project site includes a walled off courtyard. Our proposal seeks to create a more welcoming space through the demolition of the north section of the existing courtyard and replacing it with an operable custom patterned perforated copper pergola which can mechanically close with safety and ease of operation to provide a fence when the building is not open to the public. The copper would naturally weather from shiny to darkened in the desert environment. Corten steel can be used as an alternative material – dependent on weight and pricing.

Specific structure and dimensions to be determined at later design stage. This pergola would also occur at the northern entrance to the new oasis. • Designing a help desk/kiosk – A welcome kiosk/mobile bar will be designed and created to have a flexible location to be used in the existing building courtyard. It will be built of custom casework and the materials will be able to endure the harsh outdoor desert environment. • Accessibility compliance for existing buildings - Behind mechanical enclosures a pony wall will be demolished to make room for a low slope ramp for an accessible connection. This is located at Casita building in the north-west corner of the existing site. Ramp to be 1:20 slope and not require handrails. • Add Alt Art for Arrival enhancement - A provision for a mural at the portion of the existing building which faces Avenida Montezuma to encourage a more welcoming arrival/placemaking. A provision for art/sculptures throughout the promenade and oasis

2. IMPROVEMENTS TO OPERATIONS AND EXISTING BUIDING
• New lobby/ gift shop - In corner of existing building across from the diagonal elevator a small kiosk desk type shop will be created to sell small souvenirs. This new gift shop will likely require custom casework and a new desk. • Moving shop from NE corner of existing building to a small shop desk adjacent to elevator - The previous 360 SF shop location at the north of the existing building will be decommissioned and replaced with offices. The shop will be moved to the entry area and consist of custom casework such as a large desk/booth to sell small souvenirs.
• New offices - The new offices will include desks and shelves along the walls as well as a small phone room. There will be a door connecting the office space and the traveling gallery. • Southern Loading dock upgrades and new office - At the loading dock an office will be created to house personnel adjacent to the existing mechanical closets. A new automated garage style door with some glazing lites will replace existing one on south wall. Waterproofing of the wall openings at the loading dock as well as adjustments to the slope of the floor will be remediated to ensure no water intrusion/pooling inside the building.

3. EXPANSION - PHASE 1
• Lumberyard - The existing lumberyard on the east end of the site will undergo rehabilitation including a change in programmatic use. The existing second floor will remain as is and will not be used. The bottom floor walls will remain as is with the exception of the addition of two singular uni-sex accessible restrooms on the south end of the building. The other rooms in this building will include a serving bar, basic catering kitchen and wedding prep suite. Repainted and touching up of finishes will be included. • Oasis - Between the existing building, old lumberyard and new archive there will be a new “Oasis” courtyard. This space will serve as a community hub for the city and will encompass a variety of activities from hosting weddings, to movie night with projectors and other various community events. AV and IT will be coordinated with to ensure that adequate technology has been included for the various event types. The Oasis site will include hardscape and planting as deemed fitting by the landscape architect aimed at provided as lush and shaded of a space while keeping planting drought tolerant and mostly native. Planting and hardscape palette will be coordinated with landscape architect. There will also be a water feature and fire pit as coordinated with the Landscape architect. • Add Alt for single occupancy restrooms in south-east corner of Oasis

4. DEMOLITION
• Courtyard wall - As mentioned in the arrival section the short courtyard wall to the north of the existing building will be demolished.
• SE building - Additionally the auxiliary structure at the south east corner, adjacent to Avenida Villa, will also be demolished. The existing stucco wall on the east end of the new oasis will remain as it contains a large elaborate mural.

Basis of Design Architecture
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5. EXPANSION - PHASE 2
• New Archive Building - The main element of Phase 2 construction in this project is the new archive building. This building will attach and connect to the historical society/archive office at the south side of the existing building. The archive expansion will include the following:
• A vestibule which connects the new conference room and archive to the old archive area and the traveling gallery as well as provides an environmental break between the archive and the exterior oasis.
• A medium sized conference room
• New mechanical and Electrical room
• A larger archive storage room with shelves that will act as more storage and display, as well as a conference area within the archive
• Loading dock and entrance at south end which connects the south alleyway to the Oasis • Add Alt for PhotoVoltaic cells for renewable on-site energy on roof of new archive building

6. NEW ARCHIVE MATERIAL PALETTE
The new archive will be primarily solid on the south face and consist of stucco and some planting. It will include a large canopy which extends past the north face and shades part of the new outdoor oasis area.

The north face of the archive will be curtain wall glazing with double low – e glass. The conference room in the new archive will be all interior butt glazed storefront glass.

Basis of Design Architecture (continued)
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La Quinta Cultural Campus - Section 5 - Basis of Design | 60 Site Conditions
The La Quinta Museum/Cultural Campus site is at 77885 Avenida Montezuma on four parcels that comprise

0.51 acres. This site is substantially covered with several building roofs and paved areas. There is a vacant

0.74 acres parcel that abuts the northeast edge of the site.

A current boundary, topographic and utility survey of the project area prepared by a licensed professional land surveyor is needed to proceed with schematic design of site improvements.

A geotechnical evaluation and report that characterizes site soil and geologic conditions including recommendations for support of new structures, paving and buried utilities must be completed by licensed geotechnical engineer.

Utilities
Domestic water service and sanitary sewer collection and treatment is provided by the Coachella Valley Water District (CVWD). Existing watermains and sanitary sewers are in the streets on the west and north sides of the Museum.

Electrical power service is provided by Imperial Irrigation District (IID).

There is an irrigation system for patio and adjacent boulevard areas.

Storm Water Management
La Quinta is in the Whitewater River Region of the Colorado River Basin. Stormwater discharges are regulated under an MS4 permit that is administered by the California State Water Resources Control Board as part of the federal National Pollutant Discharge Elimination System (NPDES). A project specific Water Quality Management Plan (WQMP) is not required for redevelopment projects that disturb less than one acre of land.

Although not specifically required by permit, site plans should include stormwater best management practices that encourage on-site retention and infiltration of stormwater. Stormwater best management practices are strongly encouraged with site redevelopments and examples include, but are not limited to:
• Infiltration beds, swales, and basins, that allow water to collect and soak into the ground. • Retention ponds that retain water, handle excess flow, and filter pollutants • Pervious or porous surfaces (e.g., permeable pavers or blocks, pervious or porous concrete, etc.) that minimize storm runoff.
• Rainwater harvesting or catchment technologies (e.g., rain gardens and cisterns).

Site Reviews and Permits include, but may not be limited to:
• The Agua Caliente Band of Cahuilla Indians Tribal Historic Preservation Office should be contacted prior to any ground disturbing activities.
• City of La Quinta Grading Permit
• New utility service connections
• Accessibility (accessible routes, drop-off zones, parking stalls & access aisles) Anticipated sitework includes:
• Erosion and sediment control
• Site demolition
• New paving for building access, outdoor spaces, and sidewalks • Grading and drainage provisions
• New building utility service connections, if needed
Basis of Design Civil
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SITE WORK

12.1 Site Description
The site is located at 78-495 Calle Tampico, La Quinta, CA 92253. It is bounded by Avenida Mendoza to the west, Avenida Montezuma to the north, Avenida Navarro to the east and an alley to the south.

A. The existing site is occupied by the several buildings, including the main La Quinta Museum, the casita and lumberyard.

B. Proposed Site Conditions:

1. This project will provide for the construction of building improvements, a new streetscape and two courtyards.

A. Site Survey Information:

1. A boundary, utility and topographic survey will be required prior to commencement of site design work.

B. Geotechnical Information:

1. A geotechnical exploration and report must be completed by a geotechnical engineer to evaluate the soil conditions and provide recommendations related to the building foundation systems, site pavement, dewatering during construction and subsoil drainage.

C. Environmental Conditions:

1. There are no known environmental conditions at the site.

2. Contact state archeologist as required if historic artifacts are discovered during excavation.

12.2 Demolition, Site Clearing, and Tree Protection
A. Remove site vegetation not indicated for protection within construction limits.

B. Protect trees, plant growth, and features designated to remain as final landscaping and as required by local regulatory agencies. Tree protection fencing should be located at canopy drip line.

C. Legally dispose of debris off-site.

D. Remove and dispose of existing utility piping, paving, surfacing, and hardscape elements which occur within areas of new construction in their entirety as designated on the plans, unless noted to salvage.

12.3 Earthwork
A. Erosion and Sediment Control

1. Best Management Practices must be used to prevent exposed soil from leaving the site and protect excavated areas from eroding. Earthwork operations must not begin until the Contractor has installed temporary erosion control measures as necessary to protect adjacent streets, property, and all storm sewer inlets from sediment transported by storm water runoff.

2. Prevent soil from leaving the site via storm runoff, vehicular tires, or other means. Use silt fencing as needed and construct a stabilized vehicle exit drive to clean the tires of vehicles leaving the site.

3. Restore eroded topsoil areas subsequent to final vegetative cover being established. Repair ruts and re-establish vegetative cover, with no additional compensation provided. Limit repair work to the smallest earthwork equipment practical.

4. Water from rock construction exit or other operations containing sediment must be treated by filtration, a settling basin, or other means sufficient to reduce sediment content.

5. Pollutants such as fuels, lubricants, bitumens, raw wash water or waste from construction operations, and other harmful materials must be properly disposed of off-site in a permitted disposal facility in accordance with governing regulations.

6. Silt fences must be installed perpendicular to site slopes before any disturbance begins.

7. Provide protection at all inlets receiving stormwater runoff from exposed earth areas.

8. Topsoil stockpiles must be isolated by placing a perimeter silt fence.

9. Maintenance: All temporary erosion and sediment control measures must be properly maintained and inspected after each storm event. Immediately restore, clean out, repair, and replace the facilities affected by the storm runoff.

10. All liquid and solid wastes generated by concrete washout operations must be contained in a leak-proof containment facility or impermeable liner. A compacted clay liner that does not allow washout liquids to enter ground water is considered an impermeable liner. The liquid and solid wastes must not contact the ground, and there must not be runoff from the concrete washout operations or areas. Liquid and solid wastes must be disposed of properly and in compliance with applicable regulations. A sign must be installed adjacent to each washout facility to inform concrete equipment operators to utilize the proper facilities.

B. Strip surface soils containing organic matter in areas indicated for disturbance.

C. Maintain adequate and positive drainage of entire site for duration of project. Do not allow groundwater, surface water, or direct precipitation to accumulate on subgrades or in excavations.

D. Excavation Support: Place and maintain appropriate systems to support sides of excavation and to prevent soil movement that may endanger adjacent persons, structures, pavements, or utilities.

E. Excavation:

1. Excavate to depth and limits required for construction of building, paving, utilities, and landscaping.

2. Over-excavate subgrade of ground-supported foundations, ground-supported slabs, and paved areas only as specifically required by the Geotechnical Report and Testing Agency (TA) observations.

3. Segregate approved select soil materials free of debris for backfill and fill construction in designated locations.

4. Dispose of excess and unsuitable material off-site in accordance with local codes and regulations.

C. Backfill:

1. Fill uniformly in 8-inch horizontal layers, on compacted and TA-approved subgrade.

2. Compact fill materials to meet required minimum specified Proctor densities.

Basis of Design Landscape
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La Quinta Cultural Campus - Section 5 - Basis of Design | 62

3. Adjust moisture content as required to within 3 percent of optimum.

D. Fine grade site subgrade as necessary to construct paving and landscape materials.

E. Provide and uniformly place a minimum of 6-inches of approved topsoil in landscaped areas. • Soil material placed in landscape areas must meet all clean cover requirements.

12.1 Paving
F. Subgrade: Testing Agency approved in accordance with earthwork section requirements.

G. Aggregate Base: #57, 100 percent crushed quarry rock.

H. Portland Cement Concrete (PCC): 4500 psi, air-entrained concrete.

I. Concrete expansion joint sealer: Two-part urethane sealant over compatible backup material.

J. Walk Paving:

1. Walk Paving Type 1:
a. 4000 psi, air-entrained PCC reinforced with polypropylene fiber b. Joints: saw-cut joints
c. Finish: top cast
d. Thickness: 5-inch
e. Base: 6-inch aggregate base
f. Edging: concrete header curb

2. Walk Paving Type 2:
a. Stabilized aggregate paving, color to be selected by architect. b. Thickness: 3-inch
c. Base: 6-inch aggregate base

12.2 Site Walls
K. Site Walls: Seat walls and Retaining Walls

1. Cast-in-place concrete

2. Footings: Cast in place reinforced concrete

3. Finish: Architectural rubbed finish; ¼” eased edges

4. Add alternate: wood seat wall top

12.3 Site Furnishings and Amenities
L. Fire feature

1. Representative types include:
a. GFRC shell, color to be selected by architect.
b. Stone boulder with carved-out space for burner, color to be selected by architect.

2. Reinforced concrete foundation

3. Integrated 200 BTU burner

4. Natural gas supply with emergency shut off

5. Power supply if remote ignition is required
M. Water feature

1. Representative types include:
a. GFRC basin, color to be selected by architect.
b. Stone basin, color to be selected by architect.

2. 5’ diameter

3. Reinforced concrete water storage reservoir with FRP support grate for basin

4. Recirculating pump system with filtration set in below grade vault

5. Potable water and power supply

12.4 Irrigation System
F. Irrigation System:

6. Irrigation system to be designed for maximum water consumption efficiency.

1. 2-wire, weather-based, automatically controlled underground irrigation system to cover landscaped areas complete with the following components:
a. Backflow preventor
b. Irrigation meter
c. Main pipelines: PVC 1120, schedule 40 with schedule 40 fittings, 18” cover min. d. Lateral lines: PVC 1120, schedule 40 with schedule 40 fittings, 12” cover min. e. Sleeving: PVC 1120, schedule 40, 12” cover min.
f. Weather sensor
g. Subsurface dripline: ½” diameter polyethylene tubing h. Valves
1) Master valve with flow sensor
2) Remote control valves
3) Drip indicator valves
4) Quick coupler valves
i. Valve boxes

2. Acceptable manufacturers: Toro, Rainbird, Hunter.

3. Area to be irrigated: 5400 sf

12.5 Planting
G. Plant materials include trees, shrubs, perennials, ornamental grasses, succulents, and groundcovers.

H. Warranty all plant materials for a period of one year against defects including death and unsatisfactory growth.

I. Level of planting will vary based on planting zone.

Basis of Design Landscape (continued)
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La Quinta Cultural Campus - Section 5 - Basis of Design | 63 J. Plant species notes:

7. (N) native plant species

8. (E) evergreen

9. (CF) history of Cahuilla use for food

10. (CS) history of Cahuilla use for shelter, crafts or tools

11. (CM) history of medicinal Cahuilla use
K. Evergreen and Semi-evergreen trees:

1. Representative species include:
a. Acacia stenophylla, Shoestring Acacia (E)
b. Cercidium floridum, Blue Palo Verde (N, CF, CS)
c. Chilopsis linearis, Desert Willow (N, CS)
d. Chitalpa x tashkentensis, Chitalpa
e. Dalbergia sissoo, Indian Rosewood (E)
f. Fraxinus uhdei ‘Majestic Beauty’, Majestic Ash (E)
g. Geijera parviflora, Australian Willow (E)
h. Olea europaea ‘Swan Hill’, Fruitless Olive (E)
i. Olneya tesota, Desert Ironwood (N, CF, CS)
j. Prosopis ‘Phoenix’, Thornless Mesquite
k. Searsia lancea, African Sumac (E)

2. Size: 48” box, 3-inch caliper or 10’ ht.

3. Quantity: 14
L. Palms:

4. Representative species include:
a. Washingtonia filifera, California Fan Palm (E, N, CF, CS)

5. Size: 15’ ht.

6. Quantity: 4
M. Shrubs:

7. Representative species include:
a. Calliandra x Sierra Starr, Red Fairy Duster
b. Encelia farinose, Brittlebush (N, CM)
c. Justicia californica, Chuparosa (N)

8. Size: #5 container

9. Layout: 3’-0” O.C. in triangular grid

10. Quantity: 140
N. Groundcovers:

12. Representative species include:
a. Baccharis ‘Starn’
b. Dalea capitata ‘Sierra Gold’, Sierra Gold Dalea

13. Size: #1 container

14. Layout: 0’-18” O.C. in triangular grid

15. Quantity: 550
O. Ornamental Grasses and Perennials:

11. Representative species include:
a. Aristida purpurea, Purple Three Awn (N)
b. Asclepias subulata, Rush Milkweed (N)
c. Baileya multiradiata, Desert Marigold (N)
d. Bulbine frutescens, Bulbine
e. Glandularia pulchella, Rock Verbena
f. Muhlenbergia rigens, Deer Grass (N, CS)
g. Penstemon eatonii, Firecracker Penstemon (N)
h. Salvia greggii + cvs
i. Sphaeralcea ambigua, Desert Globemallow (N)

16. Size: #1 container

17. Quantity: 460

18. Layout: 2’-0” in triangular grid
P. Agaves, Cacti, Nolina, Succulents and Yuccas:

19. Representative species include:
j. Agave americana
k. Agave deserti (N, CF, CS)
l. Agave desmettiana
m. Agave geminiflora
n. Agave ocahui
o. Agave parryi
p. Aloe vera, True Aloe
q. Cylindropuntia bigelovii, Teddy Bear Cactus, (N, CF) r. Dasylirion wheeleri, Desert Spoon
s. Echinocactus grusonii, Golden Barrel Cactus
t. Euphorbia rigida, Gopher Plant
u. Fouquieria splendens, Ocotillo (N, CF, CS, CM)
v. Hesperaloe funifera, Giant Hesperaloe
w. Hesperaloe parviflora cultivars, Hummingbird Yucca
x. Hesperoyucca whipplei, Chaparral Yucca, (N, CS)
y. Opuntia basilaris (N, CF)
z. Pachycereus marginatus, Mexican Fencepost Cactus
aa. Pedilanthus macrocarpus, Lady Slipper
ab. Yucca schidigera, Mojave Yucca (N, CS)
Basis of Design Landscape (continued)
EXAMPLE OF “OLNEYA TESOTA”
EXAMPLE OF “ACADIA STENOPHYLLA”
EXAMPLE OF “ARISTIDA PURPUREA”
EXAMPLE OF “ASCLEPIAS SUBULATA”
EXAMPLE OF “AGAVE AMERICANA”
EXAMPLE OF “AGAVE DESMETTIANA”
EXAMPLE OF “AGAVE GEMIFLORA”
EXAMPLE OF “AGAVE PARRYI”
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La Quinta Cultural Campus - Section 5 - Basis of Design | 64 ac. Yucca recurvifolia, Curved Leafed Yucca
ad. Yucca rostrata, Beaked Yucca

12. Size: #5 container

13. Quantity: 460

14. Layout: 2’-0” in triangular grid
Q. Stone Mulch:

15. Type: Crushed stone, color to be selected by architect.

16. Type: Decomposed granite, color to be selected by architect.

R. Soil Separator Fabric: For use with aggregates

17. Type: Non-woven fabric. Heavyweight, UV stabilized, Professional Landscape Fabric, 5.3 oz.

S. Planting Soil: Free draining, fertile, friable sandy loam amended per soil test recommendations.

Blend the first 2 inches of planting soil into the top of 6 inches of sub-grade. Planting areas to have an 18-inch depth of planting soil.

Basis of Design Landscape (continued)
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DRY BULB TEMP (F) WET BULB TEMP (F) HUMIDITY RATIO (GR/LB) HEATING 41.2 - -
COOLING 112.4 70.2 -
DEHUMIDIFICATION 90.4 123.6
DRY BULB SET POINT TEMP (F) RELATIVE HUMIDITY (%)
OPTION 1: SHARE

CONFERENCE/ARCHIVE

SPACE, LOADING
70 F +/- 3 50% +/- 5
OPTION 2: SEPARATE

ARCHIVE SPACE
65 F +/- 3 50% +/- 5

HEATING DB SETPOINT

TEMP (F)

COOLING DB SET

POINT TEMP (F)
RELATIVE HUMIDITY (%)

OFFICE, CONFERENCE

MULTIPURPOSE, GIFT

SHOP/COMMUNITY

ROOM EVENT SPACE
68 F +/- 5 70 F +/- 5 50% +/- 5
LOBBY VESTIBULE 68 F +/- 5 70 F +/- 5 50% +/- 10
RESTROOM 68 F +/- 5 70 F +/- 5 UNCONTROLLED
CATERING KITCHEN 65 F +/- 5 75 F +/- 5 UNCONTROLLED

BEVERAGE/SNACK

STATION
70 F +/- 5 70 F +/- 5 UNCONTROLLED
MECHANICAL ROOM 60F 80 f UNCONTROLLED

DENSITY (SQ FT

PER PERSON)

SYSTEM DIVERSITY
FACTOR

SENSIBLE (BTU

PER PERSON)

LATEBT (BTU PER

PERSON)

CONFERENCE

MULTIPURPOSE, GIFT

SHOP/COMMUNITY

ROOM, EVENT SPACE
20 0.90 235 195
OFFICE 120 0.90 235 195
TRAVELLING GALLERY 120 0.90 235 195
LOBBY VESTIBULE 40 0.50 235 195
RESTROOM 7 0.50 235 195
CATERING KITCHEN 150 0.90 315 325

BEVERAGE/SNACK

STATION
150 0.50 235 195
MECHANICAL ROOM 1 PERSON 1.00 235 195
I. EXECUTIVE SUMMARY

1. The City of La Quinta is looking to combine its existing museum and casita buildings with the recently acquired lumberyard property and adjacent lot into a unified Cultural Campus. To ensure proper museum environmental control and occupant comfort, the mechanical and plumbing systems shall be upgraded with a proven and innovate mechanical system to meet all project requirements.

II. CODES AND STANDARDS

1. California Building Code (latest edition)

2. California Mechanical Code (latest edition)

3. California Plumbing Code (latest edition)

4. NFPA 70 (latest edition)

5. California Title 24 Energy Code (latest edition)

6. ASHRAE 62.1 (latest edition)

7. ASHRAE 90.1 (latest edition)

8. ASHRAE 55 (latest edition)

9. CALGreen (as required for either jurisdiction or LEED reasons)

10. American National Standards Institute (ANSI)

11. National Fire Protection Association (applicable standards)

12. Americans with Disabilities Act (applicable standards)

13. Other applicable local codes
III. HVAC DESIGN CRITERIA

1. Outdoor Design Criteria (based on 2021 ASHRAE Fundamentals) a. Location: Palm Springs, CA, USA

2. Indoor Design Criteria (by space type)
a. Archive spaces must balance the cool, stable conditions required for long-term preservation of artifacts with that required for occupant comfort (overcooling, too cool). There are two options for indoor design criteria based on how these spaces will be used. This will be determined by the final design. b. All other spaces

3. Internal Gains
Basis of Design Mechanical and Plumbing
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La Quinta Cultural Campus - Section 5 - Basis of Design | 66 PEAK

COOLING

LOAD (SQ FT/
TON)

MAX LIGHTING

CONNECTED

LOAD (W/SQ
FT)

BUILDING

DIVERSITY
LOAD

EQUIPMENT

DENSITY (W/SQ
FT)

BUILDING

DIVERSITY
FACTOR

CONFERENCE

MULTIPURPOSE, GIFT

SHOP/COMMUNITY

ROOM, EVENT SPACE
250 0.8 1.00 0.5 1.00
OFFICE 300 0.8 1.0

TRAVELLING

GALLERY
350 0.8 0.60 0.25 0.75
LOBBY VESTIBULE 300 0.5 1.00 0.25 1.00
RESTROOM 250 0.8 1.00 - 1.00
CATERING KITCHEN 100 0.8 0.50 DEPENDS ON

EQUIPMENT

1.00 BEVERAGE/SNACK

STATION
350 0.8 0.50 DEPENDS ON

EQUIPMENT

0.5 MECHANICAL ROOM 50-100 0.5 0.10 DEPENDS ON

ELECTRICAL

0.75 4. Lighting/Equipment Gains

5. Noise Criteria
a. Galleries/ Archive: NC 35
b. Offices/ Conference: NC 45
IV. HVAC SYSTEMS

1. Existing HVAC Systems
a. Two existing direct expansion (DX) air handling units appear to serve the existing museum building. This system was likely installed in 2006 and is coming to the end of its useful life expectancy. A site survey is required to further assess the state and capacity of this system. b. An existing direct expansion air handling unit appear to serve the existing casita. This system was likely installed in 2006 and is coming to the end of its useful life expectancy. A site survey is required to further assess the state and capacity of this system. c. The systems serving the acquired lumberyard are unknown but will likely be replaced as part of this project.

2. Upgraded HVAC Systems
a. A new system shall be provided to serve the scoped project environmental control, ventilation, and humidification needs. b. The new cultural campus consists of 4 zones, (shown below). Zones 3 & 4 are not in the scope of this project and no recommendations have been provided. i. Zone 1: Archive addition
ii. Zone 2: Lumberyard including the event space, restrooms, and catering kitchen space. iii. Zone 3: Existing entry/archive/office (not in project scope) iv. Zone 4: Gift shop (not in project scope)
v. Add Alternate: a standalone restroom on the southeast corner of the site c. Based on a preliminary calculation, the three (3) condensing unit models shall be sized, to provide to accommodate heating and cooling needs, as follows:
i. Zone 1: 8-ton condensing unit
ii. Zone 2: 5-ton condensing unit
d. There are two system options for this project: 1) a split system air handling unit or 2) a variable refrigerant flow (VRF) system. e. Split System Air Handling Unit
i. Air cooled condensing units or heat pumps shall be provided to meet the required cooling load for each zone. Units shall be located adjacent to each building on the campus for each zone. This location shall be coordinated in final design phase. ii. Each zone shall be served by a semi-custom, modular single zone air handling unit.

This location of each unit shall be coordinated with all disciplines during design. iii. General exhaust for odor control from restrooms, kitchen and mechanical room shall be provided by a mixed flow, inline exhaust fan.
iv. All zones will be served by overhead supply and return ducts. Single-story rooms will have ceiling-mounted supply and return grilles.
f. Variable Refrigerant Flow (VRF) System
i. Air cooled condensing units shall be provided adjacent to each building on the campus for each zone. ii. Spaces served by VRF systems will be served by a combination of concealed and exposed ducted-fan coil units, ceiling-mounted 2-way and 4-way cassettes, as well as wall-mounted fan coil units.
iii. VRF unit condensate drains shall drain by gravity as much as practical. iv. Each Zone shall be provided with a dedicated outside air/energy recovery unit. v. General exhaust for odor control from restrooms, kitchen and mechanical room shall be provided from the VRF DOAS Unit (depending on the final system selection). vi. VRF systems, associated refrigerant circuits, refrigerant pipe routing, and room Basis of Design Mechanical and Plumbing (continued)
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La Quinta Cultural Campus - Section 5 - Basis of Design | 67 volumes shall be designed to meet allowable refrigerant concentration limits per ASHRAE 15 and governing code requirements.
vii. Variable refrigerant piping system shall utilize R-410a refrigerant. viii. Provide variable refrigerant manufacturer’s air handling unit connection kit for ventilation and make-up air handling units for heating and cooling tempering. g. Duct Construction
i. System type: In all systems, supply, return and exhaust systems will be fully ducted. ii. Supply air, return air, outside air, and exhaust air ductwork will be fabricated of galvanized sheet metal in rectangular and round shapes according to SMACNA Duct Construction Standards for 2” and 4” Pressure Classification, and for Class A duct sealing. Insulated acoustical flexible ducts will be used for connections from supply and return air ducts to air outlets and inlets in ceilings. iii. Four-inch pressure class ductwork will be used for all supply ducts upstream of terminal units in variable air volume systems. iv. Two-inch pressure class ductwork will be used for supply ducts downstream of air terminal units and any constant volume systems.
v. Return ductwork will be 2” pressure class throughout. vi. Exhaust ductwork will be 2” pressure class.

3. Humidification/Dehumidification
a. Dehumidification shall be provided by the air handling unit or dedicated outdoor air unit. b. Humidification for the archive space shall be provided electric resistive humidifiers with duct direct injection manifolds size to meet the setpoints outlined above. Humidifiers shall be electric resistive style humidifiers, +/- 3% RH control, indoor unit with integral controls, and humidifier accessories. Humidifier shall be DriSteem Vapormist or approved equal. c. A Reverse Osmosis (RO) water treatment system shall be provided to treat domestic water make-up to humidifiers. Anticipated basis of design system is DriSteem RO 200.

4. Ventilation/Natural Ventilation
a. Ventilation shall be provided as required by the California Mechanical Code and to meet any additional space requirements. Ventilation shall be from the air handling unit or dedicated outdoor air unit (depending on the final system selection). b. General exhaust for odor control from restrooms, kitchen and mechanical room shall be provided by an inline exhaust fan or from the VRF DOAS Unit (depending on the final system selection).

5. Building Controls System
a. The automatic control system will be a networked direct digital control system. b. The system will provide direct digital control of all HVAC systems and equipment including all air and water terminal units and all valve and damper operators. c. Operator interface for programming, control and monitoring will be through a personal computer located within the building with remote ethernet connection capability from a compatible PC workstation.

6. Filtration
a. AHUs or ERUs shall be provided with MERV 13 filters. MERV 16 filters are recommended for the archive spaces, when possible.

7. Mechanical System Energy Saving Features
a. High efficiency air cooled condensing units.
b. Variable speed drives on all supply and return fans. c. 100% outside air economizer cooling on all air handling units for General Spaces. d. Variable Air Volume central air handing units serving General Spaces. e. Dual minimum air volume set-points programmed for occupied and unoccupied times on all variable air volume boxes to reduce air volumes during unoccupied times.

8. Redundancy and other considerations
a. Options for emergency power, practical redundancy and options to minimize downtown of systems during maintenance/repairs to be revied with client in next phase. b. To avoid routing of plumbing or HVAC water distribution through archive or gallery, spaces.

V. PLUMBING SYSTEMS

1. Existing Plumbing Systems
a. The existing building currently contains (2) multi-stall toilet rooms. It is assumed that the existing water service is adequate and in acceptable condition to continue to serve the existing facility.

2. Archive Addition
a. A new water treatment system will be required to serve the mechanical humidifier make up water. This system shall be a minimum of a water softening system and a sediment filter. A reverse osmosis unit might be required.
b. Provide floor drains as required for the mechanical equipment. A new sanitary sewer shall be provided to serve the addition and shall connect to the site sewer system.

3. Lumberyard Remodel
a. Two single user ADA toilet rooms will be added as well as a small catering kitchen. Provide a new 2” domestic water service for these fixtures. Domestic hot water shall be produced by point of use, instantaneous electric water heaters at each fixture. A new 4” sanitary sewer will be required to serve these fixtures and shall tie into the site sewer system.

Basis of Design Mechanical and Plumbing (continued)
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4. Sustainability Considerations
a. A review of the existing plumbing fixture consumption shall be done. Replace plumbing fixtures with lower flow fixtures as desired.

5. Add alt for single occupancy restrooms at Oasis
VI. FIRE SUPPRESSION SYSTEMS

1. Existing Fire Suppression Systems
a. The existing building is currently sprinklered by a wet pipe sprinkler system. This system shall be reworked as needed per wall changes to existing building.

2. Archive Addition
a. Provide a dry valve system to serve the archive spaces. b. Extend the existing wet pipe system to archive support spaces not requiring special protection. c. Concealed heads shall be used in spaces where ceilings are located and upright heads for all exposed locations. Sprinkler heads shall be quick response type with extended coverage.

3. Final fire protection design and calculations shall be provided by installing contractor.

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1.0 EXISTING CONDITIONS
Per Architectural Set with original date of 01 February 2006, Electrical Room 110 exists within the museum and is the only electrical room in the building. This electrical room can be used to serve the renovations made to the existing museum if there is spare capacity and/or available wall space if new electrical equipment is necessary. Elevator Equipment Room 116 powers the elevator within the existing museum. Service entrance transformer also shown on the western portion of the site.

Existing Panel in exterior mechanical yard adjacent to existing historic casita building confirmed. Spare capacity could be used to power new renovations in the nearby areas. Existing Electrical equipment adjacent to lumberyard could be used to power renovations to nearby areas. Voltage and capacity still need to be verified.

Existing bollards, landscape lighting, and other exterior lighting within space likely to be demolished as per changes to the Promenades, Courtyard Reno, and Oasis Courtyard.

All existing conditions must be field verified.

2.0 NEW EQUIPMENT
The La Quinta – Cultural Campus renovations being made to the existing museum, new archive space, lumberyard, and oasis courtyard sum up to a total area of about 27200 square feet (sf). Considering the building occupancy type would be a museum, a unit load of 1.7-volt-amps (VA)/sf would be appropriate to properly estimate the new lighting load. Multiplying the unit load with the total square footage equates to

43.5 KVA of new lighting load. This could be powered via the existing neighboring lighting panels already used within the space. If there is not enough capacity on the existing panel a new 100-amp (A), 480Y/277- volt (V), 3-phase (ph), 4-wire (W) panel would be used to provide power to the new lighting renovations.

For an estimated heating, ventilation, and air-conditioning (HVAC) load, air-cooling systems draw about

10.0 VA/sf for all spaces that require HVAC. This load totals to about 65.6 KVA. Field verification will be needed to confirm if this could be powered via existing neighboring HVAC panels already being used to power other mechanical equipment loads in the building. If there is not enough capacity a new 225A, 480Y/277V, 3ph, 4W panel would be suggested to power the new HVAC loads.

The receptacle load is estimated by multiplying a unit load of 1.0 VA/sf with the total applicable floor area.

This totals to about 20.2 KVA. Considering that certain areas could be used for event spaces, its safe to add an additional 4.0 VA per square foot for spaces like the Oasis Courtyard, Bridal Suite/ Misc. Event Space, and Beverage/ Snack Station. These special loads total to 28.9 KVA. Signage being added to the Promenades, Courtyard Reno, Lobby, and New Parking area require power for nighttime illumination/ events.

Signage could be estimated to about 1200W per sign. Additionally, kinetic pergolas also add to the new equipment load which could be estimated to be about 10 KVA per gate. There are a total of (8) kinetic pergolas, four at each northern entrance of the courtyard. Lastly there are kitchen equipment loads in the new catering kitchen within the lumberyard that will be estimated to total to 20 KVA. This load should be taken at a demand factor of 65%, or 13 KVA, due to the number of units of equipment. Summing the equipment loads together equates to 100.2 KVA. These loads could be powered by the neighboring existing receptacle panels already being used to power the space. If the existing panels don’t have the capacity, a new 400A, 208Y/120V, 3ph, 4W panel would be suggested to power the new receptacle, special, and equipment loads.

The total demand load of the project when summing up the lighting, receptacle, HVAC, special loads, and additional equipment loads equates to 258.3 KVA or 311 A at 480Y/277V. If the existing distribution does not have the capacity for the total new demand load and its amperage ratings are compromised, our suggestion would be to upgrade the existing service if possible. This is only necessary if the measured maximum demand of the existing load taken at 125% plus the total calculated new load of 311 A is greater than the rating of the service. If an upgrade of the service isn’t possible a second service would be necessary.

All existing panels and distribution boards noted above to be used for powering equipment shall be tested with a thirty (30) day ammeter test to confirm existing amperage within the panel. This amperage, multiplied by 125%, will be added to the new proposed loads to confirm the panels’ amperages are not compromised.

3.0 GENERATOR
A new outdoor diesel generator will be needed to provide power to emergency loads and optional standby loads. Sizing of generator, automatic transfer switches (ATS), and panels will be finalized once emergency loads and optional standby loads are confirmed. Each system will have its own separate ATS. Egress lighting and illuminated exit signs shall be on emergency along with any other loads essential for safety to human life like fire alarm systems and ventilation systems. Optional standby loads are per owner requirements. A suitable outdoor location will need to be identified for the new generator to live.

4.0 PV-ADD ALTERNATE
Due to the additional square footage being added to the building solar-ready infrastructure will be required. A full PV system could be put in place if requested by the owner. This PV system would be located on the roof over the new archive space.

Basis of Design Electrical
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1.0 LIGHTING SCOPE
Lighting systems appropriate for the task and design of the space will be selected. Lighting levels will meet or exceed IES recommended lighting levels. Lighting installations will be designed to meet Federal and local energy code requirements and sustainability goals. Design will utilize energy efficient LED sources. The lighting scope includes new LED lighting for site and building exterior lighting enhancement, and interior lighting of the existing building and new archive spaces. All LED light sources will be 3000K color temperature and 90CRI. All LED luminaires for public spaces and workspaces will be capable of dimming to 1%.

2.0 SITE AND EXTERIOR LIGHTING
The site and building exterior lighting enhancement will create a welcome arrival experience for visitors at night. Accent lighting with well shielded, low glare luminaires will be provided to enhance architectural and landscape features and create distinctive and intimate night-time experiences. Pedestrian-scale post-top lighting, bollards, and step lighting will be utilized to meet illumination levels in pedestrian circulation areas.

Small profile LED luminaires will be integrated into landscape forms. Multiple layers of dimmable lighting will be provided for the exterior Oasis space and Lumberyard dedicated event space to allow flexible lighting for weddings, local events, and learning environments.

3.0 LOBBY AND PUBLIC CIRCULATIONS:

New LED lighting will create a welcome image, enhance the architectural expression, and be fully integrated into architectural details. Accent lighting will be provided to highlight architectural features. Wall washers will be provided to illuminate wall surfaces. Downlights will be provided for general illumination. Track lighting will be utilized for flexibility to support exhibits and various events. The targeted light level is 15-30 footcandles at the floor.

4.0 MUSEUM EXHIBIT SPACES
New LED track lighting system will be provided for flexibility to support exhibits. Track fixtures with various optic beams will be provided. The lighting system will be designed to integrate with the digital exhibits as needed. The targeted light level is 15-30 foot-candles at the floor.

5.0 ARCHIVE SPACES.

All lighting in spaces having artifacts should have UV protection. New LED lighting with 90 CRI and will be provided. Linear direct and indirect lighting will be provided for general illumination. Lighting system shall be UV free for art preservation. The targeted light level is 20 foot-candles at the floor in circulation areas and 75 foot-candles at work plane for examination of objects.

Basis of Design Lighting
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1.0 AUDIOVISUAL SYSTEMS FOR EXTERIOR OASIS SPACE
The outdoor Oasis space is to be used for Movie Night, other presentations, and organized discussion forums. It will be supplied with an exterior rated projector and an electric projection screen as well as a background audio system. A second option for this space is to treat it as a rental area for audiovisual services. This approach would require appropriate power and basic mounting infrastructure to support equipment that would be purpose-rented for each event from a professional audiovisual service company.

2.0 AUDIOVISUAL SYSTEMS FOR INTERIOR SPACES
The following spaces will require some form of audiovisual support:
• Eight-person conference room –
• two standard conference room tables and IT support to support business use such as videoconferencing calls and professional meetings in the New Archive building. .

3.0 WIRED NETWORK ACCESS
• Interior - The Museum, the Oasis, and Lumberyard interior spaces will all use a wired Ethernet network for computers and any other network devices that do not depend on wireless access. • Exterior - Exterior spaces for this project are the entry Pergola welcome area and the Oasis space located between the Museum and the lumberyard.

Our best “first pass” assessment for exterior cabling to support Wi-Fi, Video Surveillance, miscellaneous direct connections for AV, and potentially other systems would be approximately 20 locations. These would be supported via singlemode fiber optic cable. These locations would need to be on planned/existing light poles or other mounting positions that would be approximately 15 ft above the ground. Pathways and electrical service would be separate and are not included in the budget range shown below.

4.0 NETWORK ELECTRONICS
An Ethernet network will be required to support both Interior and Exterior wired devices; the Wi-Fi system will also require wired cabling to provide signal to each Wi-Fi antenna. Interior Wi-Fi antennas will utilize two Category 6A cables each and the outdoor Wi-Fi antennas will be supported via singlemode fiber optic cables. The Ethernet network electronics will support both Category 6A and singlemode fiber. For fiber connections, a low voltage power system will be incorporated into the solution and translational electronics to support a transition from the fiber and low voltage power translation to Power over Ethernet (PoE) will be required.

5.0 ELECTRONIC SECURITY SYSTEMS
Electronic Security Systems will be utilized to provide a safe and secure environment for employees and guests. We recommend the following sub systems:
• Video surveillance – cameras covering key areas
• Electronic access control – use of key cards at select doors to limit/allow access • Intrusion detection – at least for the museum to help guard key assets • Visitor management – to help guide and manage visitors to the site The design evolution will drive exact counts, types, and features of devices for these systems. For this narrative, we are estimating the following:
• Video surveillance – 6 interior cameras; 10 exterior cameras • Electronic access control – 10 to 15 controlled doors • Intrusion detection – a simple system to identify glass breakage in exterior window • Visitor management – a simple system to track and guide visitors to internal spaces

6.0 IDEA FOR CONSIDERATION – DIGITAL PRESERVATION OF PHYSICAL ARCHIVES.

One item that could benefit from a “digital” approach is to scan all print artifacts for preservation digitally, from where they can be retrieved and utilized in new and compelling ways – both on site and remotely.

This activity would require the following basic steps/components:
• An assessment of all museum assets
• Digital scanning of assets. This could be as simple as scanning printed documents to PDF or as complex as running 3D digital scans of objects and embedding metadata about the object’s history.
• An electronic database that manages archival material and its storage location for retrieval. • Audiovisual interface devices to access the content
• Potential connection to the Internet feed to make all content easily accessible regardless of location
• A method for generating revenue from accessing the content

7.0 IDEA FOR CONSIDERATION – SMARTPHONE VISITOR APP FOR THE ENTIRE SITE.

The entire site could lend itself to utilizing a customized smart phone app to enhance user interaction.

This app could address a wide range of content and features from the functional (such as an easy point of sale interface or a method to view digital museum archives) to more cutting edge (such as a site augmented reality tour using the WiFi system and showing key events in the site’s history and focusing on its indigenous past.)
Basis of Design IT and Low Voltage
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City of La Quinta Cultural Campus | HGA
budget and
cost estimate
section 6
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La Quinta Cultural Campus - Section 1 - Summary | 73
B. ENTRY

COURTYARD
2,000 SQ FT
$402 K
C. ENTRY/

ARCHIVE/
OFFICE
1,002 SQ FT
$534K
D. GIFTSHOP
301 SQ FT
$176 K
A. PROMENADE
5,400 SQ FT
$455 K
H. CASITA
758 SQ FT
$32 K
F. NEW ARCHIVE
2,200 SQ FT
$2.9 M
G. OASIS
5,480 SQ FT
$699 K

AVENIDA MENDOZA

PROMENADE ENTRYCOURTYARD OASIS CASITA ENTRY/ ARCHIVE/

OFFICE GIFTSHOP LUMBERYARD BLDG NEW ARCHIVEBLDG
G. OASIS
C. ENTRY /

ARCHIVE /
OFFICE
A.

PROMENADE
B. ENTRY

COURTYARD
D. GIFT SHOP E. LUMBERYARD

BUILDING
F. NEW

ARCHIVE
BUILDING H. CASITA
Y. FUTURE PARK
36730 SQ FT
APPROX $ 3M
($1.2 M - HARDSCAPE AND

LANDSCAPE
$1.8M - SHADE, STRUCTURE

WALLS ETC)
X. FUTURE PARKING
14110 SQ FT
$250K (OPEN ASPHALT) -
$ 700K (WITH PV CANOPY)
*NOTE: DIAGRAM NOT TO SCALE
**NOTE: TOTAL CONSTRUCTION COST
INCLUDES: CONSTRUCTION MATERIALS, LABOR,

CONTINGENCY AND ESCALATION
***NOTE: TOTAL PROJECT COST INCLUDES

PROFESSIONAL DESIGN SERVICES,

TESTING, FURNISHINGS, TECHNOLOGY AND

CONTINGENCY
**
DIAGRAM OF COST ESTIMATE SUMMARY LOCATIONS*
***
E. LUMBERYARD
BLDG
1,576 SQ FT
$828 K
N
Cost Estimate Summary
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La Quinta Cultural Campus - Section 6 - Budget and Cost Estimate | 74 Cit y of La Quint a
Budget Cost Modeling
Q UNIT$ TOTAL Q UNIT$ TOTAL Q UNIT$ TOTAL Q UNIT$ TOTAL Q UNIT$ TOTAL Q UNIT$ TOTAL Q UNIT$ TOTAL Q UNIT$ TOTAL 5,400 sqft 2,000 sqft 1,002 sqft 301 sqft 1,576 sqft 2,200 sqft 5,480 sqft 758 sqft DEMOLITION $0 $0 $16,355 $9,515 $28,912 $39,250 $0 $2,250 Existing site wa ll $0 $0 $0 $0 $0 85 lnft $50.00 $4,250 $0 150 sq ft $15.00 $2,250 Existing g a ra g e , ha llwa y $0 $0 $0 $0 $0 1,400 sq ft $25.00 $35,000 $0 $0 Se le ctive wa ll/ d oor/finish d emo, cle a n-up $0 $0 757 sq ft $15.00 $11,355 301 sq ft $15.00 $4,515 1,576 sq ft $12.00 $18,912 $0 $0 $0 Structura l/ e xte rior d emo $0 $0 a llowa nce $5,000 a llowa nce $5,000 a llowa nce $10,000 $0 $0 $0 SUBSTRUCTURE $0 $0 $0 $0 $0 $105,400 $0 $0
sp re a d footing s $0 $0 $0 $0 $0 2,200 sq ft $25.00 $55,000 $0 $0 ca nop y structure footing s $0 $0 $0 $0 $0 1,600 sq ft $15.00 $24,000 $0 $0 sla b on g ra d e $0 $0 $0 $0 $0 2,200 sq ft $12.00 $26,400 $0 $0 SUPERSTRUCTURE $0 $0 $15,000 $10,000 $25,000 $285,000 $0 $10,000 ste e l/wood b e a ring wa llstructure $0 $0 $0 $0 $0 2,200 sq ft $75.00 $165,000 $0 $0 ca nop y structure $0 $0 $0 $0 $0 1,600 sq ft $75.00 $120,000 $0 $0 structura l sta b iliza tion,re inforceme nt $0 $0 a llowa nce $15,000 a llowa nce $10,000 a llowa nce $25,000 $0 $0 a llowa nce $10,000 ENCLOSURE $0 $0 $27,200 $13,600 $33,000 $614,010 $0 $10,000 e xte rior e nclosure /scre e n wa ll d e ta iling ,misc $0 $0 $0 $0 $0 3,876 sq ft $5.00 $19,380 $0 $0 e nclosure wa ll - b rick/ insul/ vb $0 $0 $0 $0 $0 890 sq ft $95.00 $84,550 $0 $0 e nclosure scre e n wa ll - b rick, p e rfora te d $0 $0 $0 $0 $0 1,120 sq ft $68.00 $76,160 $0 $0 e xte rior op e ning s,OH d oors, g la zing $0 $0 a llowa nce $25,000 a llowa nce $10,000 $0 642 sq ft $120.00 $77,040 $0 $0 ca nop y finishe s $0 $0 $0 $0 $0 1,600 sq ft $60.00 $96,000 $0 $0 roof,insula tion $0 $0 $0 $0 $0 3,800 sq ft $30.00 $114,000 $0 $0 new e ntry, curta iwa ll $0 $0 $0 $0 $0 1,224 sq ft $120.00 $146,880 $0 $0 e xte rior cle a n,re furb ,imp roveme nts $0 $0 220 sq ft $10.00 $2,200 360 sq ft $10.00 $3,600 3,300 sq ft $10.00 $33,000 $0 $0 a llowa nce $10,000 INTERIORS $0 $0 $172,000 $30,585 $199,960 $307,400 $0 $0 Archiva l fitout $0 $0 $0 $0 $0 2,200 sq ft $85.00 $187,000 $0 $0 Entry/Archive re nova tion - wa lls, d oors,finishe s $0 $0 1,200 sq ft $125.00 $150,000 $0 $0 $0 $0 $0 Ga lle ry/Gift/Eve nt re nova tion - p a int,flooring $0 $0 $0 301 sq ft $85.00 $25,585 1,576 sq ft $85.00 $133,960 $0 $0 $0 e q uipme nt &sp e cia ltie s,stora g e $0 $0 a llowa nce $5,000 a llowa nce $5,000 a llowa nce $15,000 a llowa nce $100,000 $0 $0 sp e cia lty millwork, b uilt-ins $0 $0 20 lnft $850.00 $17,000 $0 60 lnft $850.00 $51,000 24 lnft $850.00 $20,400 $0 $0 p a int &cle a n $0 $0 $0 $0 $0 $0 $0 $0
PLUMBING SYSTEMS $0 $0 $0 $0 $67,000 $23,000 $0 $0
p lumb ing systems - fixture $0 $0 $0 $0 8 e a ch $6,500.00 $52,000 2 ea ch $6,500.00 $13,000 $0 $0 p lumb ing systems - infra structure $0 $0 $0 $0 a llowa nce $15,000 a llowa nce $10,000 $0 $0 HVAC SYSTEMS $0 $0 $45,090 $13,545 $133,960 $262,000 $0 $0 typ ica l he a ting &cooling $0 $0 $0 $0 1,576 sq ft $85.00 $133,960 2,200 sq ft $85.00 $187,000 $0 $0 sp e cia l e nviro a re a s $0 $0 $0 $0 $0 a llowa nce $75,000 $0 $0 minor mod s to e xisting $0 $0 1,002 sq ft $45.00 $45,090 301 sq ft $45.00 $13,545 $0 $0 $0 $0 FIRE PROTECTION $0 $0 $5,010 $1,505 $15,760 $22,000 $0 $0 we t p ip e system, p re a ction $0 $0 $0 $0 1,576 sq ft $10.00 $15,760 2,200 sq ft $10.00 $22,000 $0 $0 minor mod s to e xisting $0 $0 1,002 sq ft $5.00 $5,010 301 sq ft $5.00 $1,505 $0 $0 $0 $0 ELECTRICAL $0 $0 $36,000 $9,030 $47,280 $140,000 $0 $0
b ld g p owe r se rvice &d istrib ution $0 $0 $0 $0 $0 a llowa nce $50,000 $0 $0 typ ica l lig hting &p owe r $0 $0 1,200 sq ft $30.00 $36,000 301 sq ft $30.00 $9,030 1,576 sq ft $30.00 $47,280 2,200 sq ft $30.00 $66,000 $0 $0 ca nop y,lig hting $0 $0 $0 $0 $0 1,600 sq ft $15.00 $24,000 $0 $0 IT/SECURITY/LOW VOLTAGE SYSTEMS $0 $0 $48,016 $32,408 $15,000 $85,000 $0 $0 te le com d istrib ution $0 $0 1,002 sq ft $8.00 $8,016 301 sq ft $8.00 $2,408 $0 2,200 sq ft $8.00 $25,000 $0 $0 AVinfra structure &e q uipme nt $0 $0 a llowa nce $15,000 a llowa nce $10,000 $0 a llowa nce $25,000 $0 $0 se curity $0 $0 a llowa nce $25,000 a llowa nce $20,000 a llowa nce $15,000 a llowa nce $35,000 $0 $0 SUB-TOTALBUILDING COST $0/sf $0 $0/sf $0 $364/sf $364,671 $399/sf $120,188 $359/sf $565,872 $856/sf $1,883,060 $0/sf $0 $29/sf $22,250 SITEWORK $310,850 $275,000 $0 $0 $0 $157,500 $477,100 $0 site cle a ring , d emo, g rub 5,400 sq ft $5.00 $27,000 2,000 sq ft $5.00 $10,000 $0 $0 $0 5,000 sq ft $3.50 $17,500 5,480 sq ft $5.00 $27,400 $0 site fitout - surfa cing , ha rd sca p e a re a s 3,285 sq ft $25.00 $82,125 2,000 sq ft $25.00 $50,000 $0 $0 $0 1,600 sq ft $25.00 $40,000 3,500 sq ft $20.00 $70,000 $0 site fitout - la nd sca p e ,softsca p e 2,115 sq ft $15.00 $31,725 a llowa nce $10,000 $0 $0 $0 $0 1,980 sq ft $15.00 $29,700 $0 site wa lls, g a te s,se curity a llowa nce $35,000 40 lnft $3,500.00 $140,000 $0 $0 $0 a llowa nce $15,000 50 lnft $3,500.00 $175,000 $0 site imp roveme nts - furnishing s,fe a ture s a llowa nce $35,000 a llowa nce $15,000 $0 $0 $0 a llowa nce $15,000 a llowa nce $35,000 $0 site sp e cia ltie s - fire /wa te r fe a ture s $0 $0 $0 $0 $0 $0 a llowa nce $60,000 $0 site lig hting , e le c,te chnolog y a llowa nce $75,000 a llowa nce $40,000 $0 $0 $0 a llowa nce $15,000 a llowa nce $35,000 $0 utility conne ctions $0 $0 $0 $0 $0 a llowa nce $35,000 a llowa nce $20,000 $0 stormwa te r a ccommod a tion a llowa nce $25,000 a llowa nce $10,000 $0 $0 $0 a llowa nce $20,000 a llowa nce $25,000 $0 SUB-TOTALCONSTRUCTION COST $58/sf $310,850 $138/sf $275,000 $364/sf $364,671 $399/sf $120,188 $359/sf $565,872 $928/sf $2,040,560 $87/sf $477,100 $29/sf $22,250 CONTRACTORS GR/GC,OH&P 15.00% $46,628 15.00% $41,250 15.00% $54,701 15.00% $18,028 15.00% $84,881 15.00% $306,084 15.00% $71,565 15.00% $3,338 DESIGN &CONSTRUCTION CONTINGENCY 15.00% $53,622 15.00% $47,438 15.00% $62,906 15.00% $20,732 15.00% $97,613 15.00% $351,997 15.00% $82,300 15.00% $3,838 ESCALATION @ 6%/YR 10.74% Q1-2025 $44,132 10.74% Q1-2025 $39,042 10.74% Q1-2025 $51,773 10.74% Q1-2025 $17,063 10.74% Q1-2025 $80,338 10.74% Q1-2025 $289,702 10.74% Q1-2025 $67,735 10.74% Q1-2025 $3,159 TOTALCONSTRUCTION COST $84/sf $455,231 $201/sf $402,730 $533/sf $534,050 $585/sf $176,012 $526/sf $828,703 $1,358/sf $2,988,342 $127/sf $698,699 $43/sf $32,584 $6,116,352 PROFESSIONAL DESIGN SERVICES 12.00% $54,628 12.00% $48,328 12.00% $64,086 12.00% $21,121 12.00% $99,444 12.00% $358,601 12.00% $83,844 12.00% $3,910 TESTING,INSPECTIONS,OWNER COSTS 5.00% $22,762 5.00% $20,136 5.00% $26,703 5.00% $8,801 5.00% $41,435 5.00% $149,417 5.00% $34,935 5.00% $1,629 FURNISHINGS &TECHNOLOGY a llowa nce $40,000 a llowa nce $20,000 a llowa nce $35,000 a llowa nce $35,000 a llowa nce $50,000 a llowa nce $100,000 a llowa nce $50,000 a llowa nce $0 OWNER SCOPECONTINGENCY 5.00% $28,631 5.00% $24,560 5.00% $32,992 5.00% $12,047 5.00% $50,979 5.00% $179,818 5.00% $43,374 5.00% $1,906 TOTALPROJECTCOST $111/sf $601,251 $258/sf $515,753 $691/sf $692,831 $840/sf $252,981 $679/sf $1,070,562 $1,716/sf $3,776,178 $166/sf $910,852 $53/sf $40,030 $7,860,439 ALTERNATE SCOPE OPTIONS (not includ e d a b ove )
Mura l a t e xisting b uild ing 600 sq ft $50.00 $30,000 Art/Sculp ture a t Prome na d e &Oa sis a llowa nce $40,000 a llowa nce $40,000 Photovolta ics on new Archive b ld g 20,000 wa tt $3.50 $70,000 New re stroom a t Oa sis/Archive a llowa nce $110,000
LUMBERYARD - STRUCTURAL UPGRADE $635/sf $1,000,000
LUMBERYARD - STRUCTURAL UPGRADE+ RENO $1,314/sf $2,070,562 Demo $60,000
Site Pre p a nd re stora tion $150,000
New b uild ing $1,339,600
Proje ct costs $451,000
LUMBERYARD BUILDING:DEMO + REBUILD $1,269/sf $2,000,600

PROMENADE ENTRYCOURTYARD ENTRY/ ARCHIVE/ OFFICE GIFTSHOP LUMBERYARD BLDG NEW ARCHIVEBLDG OASIS CASITA A. PROMENADE B. ENTRY COURTYARD C. ENTRY/ARCHIVE/OFFICE D. GIFT SHOP E. LUMBERYARD BUILDING F. NEW ARCHIVE BUILDING G. OASIS Cost Estimate H. CASITA
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HGA ARCHITECTS AND ENGINEERS
1301 COLORADO AVE, SANTA MONICA, CA 90404
310-557-7600
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AMENDMENT NO. 2 TO AGREEMENT FOR CONTRACT SERVICES

WITH HGA (CONTRACTING PARTY)
This Amendment No. 2 (“Amendment 2”) to Agreement for Contract Services ("Agreement”) is made and entered into as of the 18th day of July, 2023, ("Effective Date") by and between the CITY OF LA QUINTA ("City"), a California municipal corporation and Hammel, Green, and Abrahamson (HGA), a Corporation (“Contracting Party”).

RECITALS
WHEREAS, on or about March 2, 2022, the City and Contracting Party entered into an Agreement to provide Master Planning and Preliminary Design for the La Quinta Cultural Campus Project No. 2019-01, for a total not to exceed amount of $457,300. The term of the Agreement expired on June 30, 2023 (“Initial Term”); and WHEREAS, on or about June 27, 2023, the City and Contracting Party executed Amendment No. 1 and mutually agreed to extend the term of the Agreement for one additional year, from July 1, 2023, through June 30, 2024 (“Extended Term”); and WHEREAS, City and Contracting Party mutually agree to amended Section 2.1 Contract Sum of the Agreement by an additional amount of $16,250 for preliminary design work completed in Phase 1, which was initially scheduled for Phase 2 of the project, for a total not to exceed amount of $473,550.

NOW THEREFORE, in consideration of the mutual covenant herein contained, the parties agree as follows:

AMENDMENT
In consideration of the foregoing Recitals and the covenants and promises hereinafter contained, and for good and valuable consideration, the sufficiency and receipt of which are hereby acknowledged, the parties hereto agree as follows:

1. Section 2.1 is amended to read as follows:

Section 2.1 Contract Sum. For the Services rendered pursuant to this Agreement, Contracting Party shall be compensated in accordance with “Exhibit B” (the “Schedule of Compensation”) in a total amount not to exceed Four Hundred Seventy-Three Thousand Five Hundred Fifty Dollars ($473,550) (the “Contract Sum”), except as provided in Section

1.7. The method of compensation set forth in the Schedule of Compensation may include a lump sum payment upon completion, payment in accordance with the percentage of completion of the Services, payment for time and materials based upon Contracting Party’s rate schedule, but not exceeding the Contract Sum, or such other reasonable methods as may be specified in the Schedule of Compensation. The Contract Sum shall include the attendance of Contracting Party at all project meetings reasonably deemed necessary by City; Contracting Party shall not be entitled to any additional compensation for attending said meetings. Compensation may include reimbursement for actual and necessary expenditures for reproduction costs, transportation expense, telephone expense, and similar costs and expenses when and if specified in the Schedule of ATTACHMENT 3
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Compensation. Regardless of the method of compensation set forth in the Schedule of Compensation, Contracting Party’s overall compensation shall not exceed the Contract Sum, except as provided in Section 1.7 of this Agreement.

In all other respects, the original Agreement shall remain in effect.

IN WITNESS WHEREOF, the City and Contracting Party have executed this Amendment No. 2 to the Agreement on the respective dates set forth below.

CITY OF LA QUINTA HGA
a California municipal corporation
____ _______________________
JON McMILLEN, City Manager KEVIN DONAGHEY, Principal
City of La Quinta, California HGA
Dated: ___________________ Dated: ______________
ATTEST:

MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California

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Exhibit A
Scope of Services
*Include Scope from original agreement when converted to PDF 256 CLICK HERE to Return to Agenda
Exhibit B
Schedule of Compensation
With the exception of compensation for Additional Services, provided for in Section 2.3 of this Agreement, the maximum total compensation to be paid to Contracting Party under this Agreement is Four Hundred Seventy Three Thousand Five Hundred Fifty Dollars ($473,550) (“Contract Sum”).
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Preliminary Design Map
La Quinta Cultural Campus Project No. 2019-01
ATTACHMENT 4
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City of La Quinta
CITY COUNCIL MEETING: July 18, 2023

STAFF REPORT
AGENDA TITLE: RECEIVE AND FILE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR YEAR ENDED JUNE 30, 2022

RECOMMENDATION
Receive and file the Annual Comprehensive Financial Report for the year ended June 30, 2022.

EXECUTIVE SUMMARY
 California cities must obtain an annual audit of their financial statements by an independent auditor at the close of each fiscal year.
 The annual audit produces the Annual Comprehensive Financial Report (ACFR) (Exhibit A) which was issued on June 29, 2023.
 The independent auditors rendered an unmodified (“clean”) opinion, which is the most favorable conclusion.
 The Financial Advisory Commission (FAC) has been provided the ACFR for review and a presentation will be provided at the August 9, 2023 meeting.

FISCAL IMPACT - None

BACKGROUND/ANALYSIS
At the end of each fiscal year, the City’s financial records are audited by an independent audit firm pursuant to California law. The results (including City background information, statistical data, and detailed financial reports) are compiled and presented in the ACFR.

In the independent auditors’ report (located at the front of the financial section of the ACFR), Eide Bailly Certified Public Accountants issued an unmodified opinion on the City’s financial statements for the year ended June 30, 2022, which is the most favorable conclusion. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation.

BUSINESS SESSION ITEM NO. 2
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Attachment 1, provides a summary of the ACFR which is in Exhibit A. Attachment 2, provides a summary of Unrestricted Funds.

The Financial Advisory Commission has been provided a copy of the ACFR and a presentation will follow at their meeting on August 9, 2023. In addition, a copy of the ACFR can be found in the Finance section on the City’s website. While the City’s financial statements were presented fairly in all significant aspects, a material weakness in the City’s internal controls over financial reporting was identified for accounting entry adjustments proposed by the City, entries were fully resolved prior to issuance. As in previous years, the ACFR has been submitted to the Government Finance Officers Association (GFOA) award program for excellence in financial reporting.

For the fiscal year ending June 30, 2022, the City of La Quinta is exempt from the Single Audit Report requirement as the City expended less than $750,000 in total federal funds.

ALTERNATIVES
The ACFR and audit are required by State law, therefore, no alternatives are recommended.

Prepared by: Claudia Martinez, Finance Director/City Treasurer Approved by: Jon McMillen, City Manager
Attachments: 1. 2021/22 Annual Comprehensive Financial Report Summary

2. 2021/22 Unrestricted Funds Summary

3. 2021/22 Annual Comprehensive Financial Report
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Fiscal Year 2021/22
Annual Comprehensive Financial Report (ACFR)
Summary
Summary of ACFR Contents
The fiscal year (FY) 2021/22 Annual Comprehensive Financial Report (ACFR) (Exhibit A) contains numerous comprehensive financial reports pertaining to all aspects of the City’s finances and includes financial statements for all City funds (general, special revenue, housing, capital project, internal service, and other fund types). The ACFR also contains information regarding the City’s accounting methods and procedures, and the results of the independent audit. Financial information is conveyed both by major fund type and in a comprehensive manner; thus, the information is somewhat complex to interpret. Because of this, specific detailed information regarding the General Fund year-end budget results for FY 2021/22 was presented separately at the December 20, 2022, Council meeting.

The Management Discussion and Analysis section (starting on page 6) provides an overview and analysis of the financial statements, which is useful when reading through the ACFR. In addition, the Notes to the Basic Financial Statements (pages 33 to 74) provide a written explanation of accounting methods and year-over-year changes. The Statistical Section (pages 137 to 172) presents a ten-year comparison of City financial, economic, and demographic trends.

Responsibility for both the accuracy and the completeness of all disclosures rests with the City of La Quinta. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and is reported in a manner designed to fairly present the financial position and results of City operations.

The ACFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The City’s financial reporting is based upon all Governmental Accounting Standards Board (GASB) pronouncements; these pronouncements are the most authoritative source of governmental GAAP.

Eide Bailly LLP, Certified Public Accountants, has issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2022, which is the most favorable conclusion. While the City’s financial statements were presented fairly in all significant aspects, a material weakness in the City’s internal controls over financial reporting was identified for accounting entry adjustments proposed by the City. As a result of the audit finding recommendations for FY 2020/21, the City conducted a detailed analysis and the entries were fully resolved prior to the issuance of the ACFR. In addition, the City has already implemented internal procedures and guidance related to financial reporting to improve the accuracy of the information presented.

We believe that the ACFR meets the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program requirements and have submitted it to determine eligibility for another certificate. The City has previously received this prestigious award for the last twenty-five years.

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Significant Changes and Financial Highlights
Governmental Revenues and Expenses
Governmental Activities include thirty-one (31) individual governmental funds. There are three (3) major governmental funds: the General Fund, one Capital Improvement capital project fund, and one Housing Authority special revenue fund. Data from the other twenty-eight (28) governmental funds are combined into a single, aggregate presentation.

Key Highlights:
 General Fund’s overall fund balance increased by approximately $23.5 million when compared to the ending balance in FY 2020/21. This was mostly attributed to transient occupancy tax and sales tax revenue exceeding budget projections, coupled with expenditure savings.
 General Fund Reserves are 100% funded to established target amounts for FY 2021/22 representing a combined balance of $46.1 million. Additionally, as a result of the City’s Reserve Policy analysis in FY 2022/23, these targets were updated and funded as approved by Council in February 2023.
 The General Fund has no outstanding bond obligations.  At the end of FY 2021/22, the City had positive balances in all three categories of Net Position (Net Investment in Capital Assets, Restricted, and Unrestricted) for the governmental and business-type activities.
 Governmental revenues increased over the prior fiscal year with the major items being attributed to transient occupancy and sales taxes as well as charges for services, which were then offset by decreases in fair value of investments, miscellaneous revenues, and capital grants and contributions.
 A majority of General Fund revenues experienced positive variances when compared to the final budget.
 Actual expenses were $37,651,000 lower than the final budget, of which $1,209,000 was carried over into FY 2022/23 for continuing appropriations related to operations. Funds not being carried over are recognized as Unassigned Fund Balance in the General Fund. Capital Improvement Projects (CIP) revenue commitments totaling $30,762,000 are reflected in Assigned reserves and operational carryovers are noted in Committed reserves.

Governmental Fund Balances
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances. Such information is useful in assessing the City's financing requirements.

In particular, Unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The Unassigned General Fund balance comprised $33,893,325, or 20%, of the total $165,907,013 balance and included savings from total final FY 2021/22 General Fund budgeted expenditures including transfers and multi-year capital project carryovers.

As of the end of FY 2021/22, the City's total governmental funds reported combined ending fund balances of $217,122,064 and General Fund balances of $165,907,013 as follows:
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2021/22 Governmental Fund Balances
When compared to FY 2020/21, total governmental fund balance increased by $31,274,963 and total General Fund balance increased by $23,590,470.
2020/21 Governmental Fund Balances
General Fund Balances
A year-over-year decrease of $2,134,000 in Nonspendable is mainly attributed to the FY 2021/22 Redevelopment Agency (RDA) loan repayment of $2,643,000 offset by interest earnings of $488,000 resulting in a net decrease of $2,155,000 in Due from Other Governments. The outstanding loan balance to the RDA of $27,394,000 is recognized as 80% in the General Fund and 20% in the Housing Authority Fund. Additional information on the loan repayment can be found in Note 19 of the financial statements.

Restricted reserves are limited to funds held in a Section 115 Pension Trust set aside to fund the City’s pension obligations. As of FY 2020/21, the trust balance was at $11.3 million and due to ongoing economic volatility, investment losses caused the trust to decrease by $1,244,000. All Other Funds fund balance decreased by $7,700,000 and represents totals for the Housing Fund and other Restricted funds.

Committed reserves decreased by approximately $1,000 due to operational carryovers. All reserve categories are fully funded to current target levels.

An increase of $17,317,000 in assigned reserves was due to multi-year Capital Projects of $17,331,000 and Measure G sales tax reserve of $226,000 combined with a decrease in the fire services trust of $240,000.

Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable 27,365,989 $ 16% 96,590 $ 0.189% 27,462,579 $ 13% Restricted 10,137,888 6% 54,412,358 106% 64,550,246 30% Committed 37,209,100 22% 0% 37,209,100 - 17%
Assigned 57,300,711 35% 0% 57,300,711 - 26%
Unassigned 33,893,325 20% (3,293,897) -6% 30,599,428 14% TOTAL 165,907,013 $ 100% 51,215,051 $ 100% 217,122,064 $ 100% Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable 29,499,520 $ 21% 1,019 $ 0.002% 29,500,539 $ 16% Restricted 11,381,922 8% 46,711,801 107% 58,093,723 31% Committed 37,209,870 26% 0% 37,209,870 - 20%
Assigned 39,983,678 28% 0% 39,983,678 - 22%
Unassigned 24,241,553 17% (3,182,262) -7% 21,059,291 11% TOTAL 142,316,543 $ 100% 43,530,558 $ 100% 185,847,101 $ 100% 263 CLICK HERE to Return to Agenda
Outstanding Debt
Total governmental activities debt decreased by $6,951,058 from $15,789,787 to $8,838,729. This decrease is largely attributed to a reduction of $6,810,537 in the City’s net pension liability.

After FY 2018/19, the Net Pension
Liability is reported as an outstanding
debt and the General Fund has no
outstanding bond obligations.

As of June 30, 2022, the Section 115
Pension Trust had a balance of
$10,137,888. The trust sets aside monies
to fund the City’s pension obligations.

Contributions to the trust are irrevocable
and assets are protected from creditors.

The purpose of the trust is to address the City’s pension obligations by accumulating assets to reduce the net pension liability. However, assets in the trust are recorded as restricted fund balance until they are transferred to the pension plan (CalPERS).

The City adopted and implemented GASB Statement No. 87, Leases which increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. Governmental Activities are now broken down into two categories under outstanding debt: leases and financed purchases.

Additional information on long-term debt can be found in Note 5 of the financial statements, Note 9 describes the City’s Pension Plan, and Note 12 covers the Section 115 Trust.

Other Post-Employment Benefit Plan (OPEB)
In contrast to the Net Pension Liability, the OPEB Trust established to fund retiree health benefits, had a balance of $2,051,400 which decreases the OPEB liability of $1,913,989 and is reported as an asset balance of ($137,411). Additional information on OPEB can be found in Note 11 of the financial statements.

Major Capital Improvements
The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had forty-two (42) active Capital Improvement Projects during FY 2021/22. The five most active projects were:
 SilverRock Infrastructure Improvements ($2,078,000)
 La Quinta X Park ($1,573,000)
 SilverRock Event Site ($438,000)
 Monroe Street Pavement Rehabilitation ($430,000)
 Fire Station No. 70 Revitalization ($363,000)
Debt Type:
2021
As Restated 2022
Leases $ 295,942 $ 162,648
Financed Purchases $ 41,225 $ 22,079
Compensated Absences 950,309 962,229
Net Pension Liability 14,502,311 7,691,773
TOTAL 15,789,787 $ $ 8,838,729
Governmental Activities
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These projects, along with others, leveraged State or Federal grant funds or were significantly supported with Measure G sales tax revenues.

Long-term Financial Planning
The City ensures that its long-range goals are met through a variety of Boards and Commissions. Each is comprised of Council appointed residents, may include a City Council representative, and are supported by City staff. In addition, the City has adopted various financial policies and practices with the goal of sustaining a fiscally resilient government over the long-term, as well as increasing transparency and encouraging public engagement.

The City has taken a proactive approach to rising pension and public safety costs by building its reserve categories and paying down the City’s pension obligations. The City also continues to collaborate with Riverside County and other regional cities on police services to identify long-term savings. As of June 30, 2022, all four of the City’s reserve categories (Cash Flow Reserve, Natural Disaster, Economic Disaster, and Capital Replacement) are fully funded to policy targets.

The City has a mixture of housing and commercial developments under construction, and approved housing developments on the horizon. The Highway 111 Corridor Plan (Plan) continues to be a priority with daily traffic exceeding 40,000 vehicles, and accounting for nearly 80% of the City’s annual sales tax revenue.

The City Council has a history of taking strategic steps to ensure long-term fiscal sustainability of the City, including adopting a structurally balanced budget, funding long-term needs, and maintaining a strong reserve level. Because of these factors, the City has been able to maintain essential services despite a fluctuating economy and is prepared to face the next financial crisis. 265 CLICK HERE to Return to Agenda
ATTACHMENT 2
ANNUAL COMPREHENSIVE FINANCIAL REPORT FISCAL YEAR 2021/2022 –

UNRESTRICTED FUNDS SUMMARY
The Annual Comprehensive Financial Report (ACFR) is a set of financial statements for a state, municipality or other governmental entity that comply with the accounting requirements established by the Governmental Accounting Standards Board (GASB).

GASB is a private non-governmental organization, an arm of the Financial Accounting Foundation, that creates accounting reporting standards, or generally accepted accounting principles (GAAP), for state and local governments in the United States, i.e.

GASB sets the standards governing the content of an ACFR.

The ACFR must be audited by an independent auditor using generally accepted government auditing standards.

GASB Concepts Statement No. 34 requires the net assets of a government to be reported in three (3) categories: 1) invested in capital assets net of related debt, 2) restricted, and 3) unrestricted.

As shown in the chart below, the City’s Net Position (total assets and deferred outflows) is stated on page 7 of the Management Discussion and Analysis or MD&A of the fiscal year (FY) 2021/22 ACFR for La Quinta, and further described in detail on page 11.

Per ACFR reporting guidelines, in particular GASB No. 34, the three (3) categories of a government’s net assets are defined as follows:

Capital Assets category reflects investments in capital assets (e.g., land, buildings; machinery, equipment), net of related debt, which the City uses to provide services to citizens; consequently, these assets are not available for future spending.

City capital assets totaling $560,188,798 or 69% of the city’s total $806,256,313 Net Position (total assets and deferred outflows) include:
 129 miles of streets and 121 miles of sidewalks
 17 parks with amenities that include swimming pools, pickleball and tennis courts; X Park; soccer fields and softball/baseball diamonds; dog parks; playground equipment; and more.
 17 city-owned buildings
 81.1 miles of bike paths
 4,500-plus street signs
 50 traffic light signals, 94 public safety cameras
Capital Assets $ 560,188,798
Restricted $ 54,412,358
Unrestricted $ 191,655,157
TOTAL NET POSITION 806,256,313 $
La Quinta ACFR FY 2021/22
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 378 catch basins
Restricted category is comprised of funds earmarked for a specific purpose; these restrictions are imposed on the City by an outside agency.

Unrestricted category is defined as funds that can be used to meet ongoing obligations because they are not restricted by an outside agency. However, of note is that GASB reporting requirements for the ACFR do not take into account fund restrictions in accordance with the City’s established policies.

For purposes of ACFR reporting, the City’s unrestricted net position is comprised of funds committed or assigned for certain reserves or projects, including assets that are in nonspendable form per the agency’s established policies and procedures. For La Quinta some of the major restrictions to Unrestricted funds, as reported by FY 2021/22 ACFR are summarized below:
 Non-Spendable: Land Held for Resale $5,403,652
 Non-Spendable: Due from Successor Agency $21,915,347
(Payable in annual installments through FY 2029/30 from the Successor Agency’s Redevelopment Property Tax Trust Fund (RPTTF) enforceable obligations)  Restricted for Pension Trust (Section 115 Trust) $10,137,888  Reserves – Committed $36,000,000
 Reserves – Assigned $57,300,711
 Internal Service Funds $23,561,034
(Equipment Replacement, Information Technology, Park Equipment and Facilities, and Insurance)
Unassigned Fund Balance
The Unassigned Fund Balance at approximately $30.5 million, as reported by the City’s FY 2021/22 ACFR, are funds that have not been assigned to other Special Revenue Funds and that have not been restricted, committed, or assigned to specific purposes within the General Fund.

The full detail of the $191,655,157 Unrestricted net cash position, as reported in the City’s FY 2021/22 ACFR, is provided in the table below and demonstrates that the City does not have $191.6 million available to meet ongoing obligations due to internal restrictions and obligations:
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ATTACHMENT 2
The City and City Council have an obligation to La Quinta’s residents/taxpayers to spend/allocate funds responsibly – staying within budget to cover all cost obligations/expenditures to keep the City safe and to maintain City facilities, roads, sidewalks, and parks.

The City Council and Staff remain conservative in spending taxpayers’ dollars. Every year at budget time, surplus funds are put into Reserve accounts – some with specific designated uses and others that are unassigned. These funds are available in case of emergencies, such as an earthquake or other natural disaster, or other type of emergency such as a pandemic or recession, and to help meet rising costs as we continue to keep pace with current inflation.

It is vital for the City and for local governments to maintain adequate levels of fund balance to mitigate current and future risks such as revenue shortfalls and unanticipated expenditures. In previous years, it is our fiscally conservative approach that has helped us weather the storms caused by extraordinary events such as the great recession of 2008 and the global pandemic, as well as cyclical economic changes affecting our community. Staff and elected officials understand their fiduciary responsibility to ensure and maintain continuing trust from their citizens and members of the public and feel this document is representative of our efforts.

Governmental Activities- Unrestricted Net Position
Nonspendable
Prepaid Costs 143,580
Land held for resale 5,403,652
Due from Successor Agency 21,915,347
Restricted for
Section 115 Trust 10,137,888
Committed to
Natural Disaster Reserve 10,000,000
Economic Downturn Reserve 11,000,000
Cash Flow Reserve 5,000,000
Capital Replacement Reserve 10,000,000
Carryovers 1,209,100
Assigned for
Public Safety 11,183,821
Sales Tax Reserve 15,355,043
Capital Projects 30,761,847
Unassigned 30,599,428
Internal Service Funds- Unrestricted 23,561,034
Unavailable Revenues: Housing Authority & Non-Major Special Revenue Funds 4,347,583 SUB-TOTAL 190,618,323
Business-Type Activities: Unrestricted Net Position (SilverRock) 1,036,834 UNRESTRICTED GRAND TOTAL $ 191,655,157
FY 2021/22 Annual Comprehensive Report (ACFR)
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ATTACHMENT 2

NET POSITION (UNRESTRICTED) CATEGORY DEFINITIONS
As stated in Governmental Accounting Standards Board (GASB) Summary of Statement No. 34 – Basic Financial Statements- and Management’s Discussion and Analysis (MD&A) for state and local governments, the definitions provided give a brief description on the categories that make up the unrestricted net position in both governmental activities and business-type activities.

Governmental Activities
Non-spendable includes amounts that cannot be spent on operating expenditures because they are either not in spendable form or are legally or contractually required to be maintained intact. This may include prepaid items, land held for resale, and amounts due from the Successor Agency to pay estimated installment payments of enforceable obligations until obligations of the Former Agency are paid in full and assets have been liquidated.

Restricted includes amounts that are externally imposed by creditors, grantors, contributions, laws and regulations of other governments, or imposed by law. The Section 115 Trust is irrevocably dedicated to funding obligations of the City’s pension beneficiaries, other post-employment beneficiaries or costs of administering the Trust.

Committed includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of City’s highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is by a resolution. This includes the City’s four (4) defined reserve categories and carryovers for General Fund operational expenditures.

Assigned includes amounts that are constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed. City Council is authorized to assign amounts to a specific purpose pursuant to the policy-making powers granted through a resolution. This includes Public Safety which represents property tax accumulated and held in trust by the County of Riverside for fire protection, accumulated resources related to the City’s sales tax Measure G, and capital projects which is comprised of carryover balances for capital projects.

Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific purposes. The General Fund is the only fund that reports a positive unassigned fund balance. The unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

Internal Service Funds are used to allocate costs among the City’s various functions.

The City has four (4) internal service funds: Equipment Replacement, Information Technology, Park Equipment and Facilities, and Insurance.

Unavailable Revenues represents when an asset is recorded but the revenue is not yet available, such as a deferred inflow. These deferred resources are reported as 269 CLICK HERE to Return to Agenda
ATTACHMENT 2
unavailable until such time as the revenue becomes available. The unrestricted net position is the remaining portion of net position that is not externally restricted.

Business-Type Activities represents the City’s enterprise fund to account for the SilverRock Golf Course operations, which is considered a major fund. 270 CLICK HERE to Return to Agenda

CITY OF

LA QUINTA
-CALIFORNIA -

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FISCAL YEAR ENDED JUNE 30, 2022
Prepared by:

Finance Department
ATTACHMENT 3
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City of La Quinta, California
Annual Comprehensive Financial Report
Year Ended June 30, 2022
Prepared By: Finance Department
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City of La Quinta, California
Table of Contents
June 30, 2022

INTRODUCTORY SECTION
Letter of Transmittal................................................................................................................................................ i List of Principal Officers........................................................................................................................................vii Organizational Chart............................................................................................................................................viii Certificate of Achievement for Excellence in Financial Reporting (GFOA)............................................................ix

FINANCIAL SECTION
Independent Auditor’s Report ...................................................................................................................................1 Management’s Discussion and Analysis.....................................................................................................................6 Government Wide Financial Statements
Statement of Net Position................................................................................................................................... 21 Statement of Activities ........................................................................................................................................ 23 Government Fund Financial Statements
Balance Sheet – Governmental Funds................................................................................................................. 25 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position............................ 27 Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds........................ 28 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities........................................................................................... 29 Proprietary Fund Financial Statements
Statement of Net Position – Proprietary Funds.................................................................................................. 30 Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds ............................. 31 Statement of Cash Flows – Proprietary Funds.................................................................................................... 32 Fiduciary Fund Financial Statements
Statement of Fiduciary Net Position ................................................................................................................... 34 Statement of Changes in Fiduciary Net Position................................................................................................. 35 Notes to Financial Statements ................................................................................................................................ 33

REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule – General Fund............................................................................................... 77 Budgetary Comparison Schedule – Housing Authority ....................................................................................... 79 Schedule of Proportionate Share of the Net Pension Liability – Miscellaneous Plan......................................... 80 Schedule of Pension Plan Contributions – Miscellaneous Plan........................................................................... 81 Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios........................................................ 82 Schedule of OPEB Contributions......................................................................................................................... 83 Note to Required Supplementary Information ................................................................................................... 84 275 CLICK HERE to Return to Agenda
City of La Quinta, California
Table of Contents
June 30, 2022

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES
Combining Balance Sheet – Nonmajor Governmental Funds............................................................................. 89 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds ................................................................................................................................................................... 95 Budgetary Comparison Schedules – Special Revenue Funds
State Gas Tax ..................................................................................................................................................... 101 Library and Museum.......................................................................................................................................... 102 Federal Assistance ............................................................................................................................................. 103 SLESA ................................................................................................................................................................. 104 Lighting and Landscaping .................................................................................................................................. 105 Quimby .............................................................................................................................................................. 106 La Quinta Public Safety Officer.......................................................................................................................... 107 Art in Public Places ............................................................................................................................................ 108 South Coast Air Quality...................................................................................................................................... 109 AB 939................................................................................................................................................................ 110 Housing Grants.................................................................................................................................................. 111 Law Enforcement............................................................................................................................................... 112 Measure A ......................................................................................................................................................... 113 Economic Development .................................................................................................................................... 114 AB 1379.............................................................................................................................................................. 115 Disaster Recovery .............................................................................................................................................. 116 Budgetary Comparison Schedules – Capital Projects Funds Capital Improvement......................................................................................................................................... 117 Maintenance Facilities DIF Fund ....................................................................................................................... 118 Infrastructure .................................................................................................................................................... 119 Civic Center........................................................................................................................................................ 120 Transportation................................................................................................................................................... 121 Parks and Recreation......................................................................................................................................... 122 Library Development......................................................................................................................................... 123 Community Center ............................................................................................................................................ 124 Street Facility..................................................................................................................................................... 125 Park Facility........................................................................................................................................................ 126 Fire Facility......................................................................................................................................................... 127 Budgetary Comparison Schedules – Debt Service Funds
Financing Authority ........................................................................................................................................... 128 Internal Service Funds
Combining Statement of Net Position............................................................................................................... 130 Combining Statement of Revenues, Expenses and Changes in Fund Net Position........................................... 131 Combining Statement of Cash Flows................................................................................................................. 132 Other Information
Project Status .................................................................................................................................................... 135 276 CLICK HERE to Return to Agenda
City of La Quinta, California
Table of Contents
June 30, 2022

STATISTICAL SECTION
Net Position by Component (Table 1) ............................................................................................................... 138 Changes in Net Position (Table 2)...................................................................................................................... 140 Changes in Net Position – Governmental Activities (Table 3)........................................................................... 142 Changes in Net Position – Business-type Activities (Table 4)............................................................................ 144 Fund Balances of Governmental Funds (Table 5).............................................................................................. 146 Changes in Fund Balances of Governmental Funds (Table 6) ........................................................................... 148 Tax Revenue by Source (Table 7) ...................................................................................................................... 150 Top 25 Sales Tax Producers (Table 8)................................................................................................................ 151 Top 25 Measure G Sales Tax Producers (Table 9) ............................................................................................. 153 Taxable Sales by Category (Table 10)................................................................................................................ 154 Assessed Value of Taxable Property (Table 11)................................................................................................. 156 Direct and Overlapping Property Tax Rates (Table 12)..................................................................................... 157 Principal Property Taxpayers (Table 13)............................................................................................................ 158 Property Tax Levies and Collections (Table 14)................................................................................................. 159 Ratios of Outstanding Debt by Type (Table 15)................................................................................................. 160 Ratio of General Bonded Debt Outstanding (Table 16) .................................................................................... 162 Direct and Overlapping Debt (Table 17)............................................................................................................ 163 Legal Debt Margin Information (Table 18)........................................................................................................ 164 Pledged-Revenue Coverage (Table 19) ............................................................................................................. 166 Demographic and Economic Statistics (Table 20) ............................................................................................. 167 Principal Employers (Table 21).......................................................................................................................... 168 Full-time City Employees (Table 22).................................................................................................................. 169 Operating Indicators (Table 23)......................................................................................................................... 170 Capital Asset Statistics by Function (Table 24).................................................................................................. 171 Schedule of Insurance in Force (Table 25) ........................................................................................................ 172 277 CLICK HERE to Return to Agenda
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June 29, 2023
To the Citizens of La Quinta, and the Honorable Mayor and Members of the City Council:

It is with great pleasure that we present to you the Annual Comprehensive Financial Report (ACFR) of the City of La Quinta for the fiscal year ending June 30, 2022. The ACFR has been prepared by the Finance Department for the benefit of City Council members, citizens, investors, grantors, employees, and others who may have an interest in the financial wellbeing of the City.

The ACFR presents information regarding the City’s financial activities. This transmittal letter provides a non-technical summary of the City’s finances, services, achievements, and economic outlook. A more detailed analysis is presented in the Management’s Discussion and Analysis section (MD&A) that immediately follows the independent auditor’s report. The MD&A provides an overview and analysis of the basic financial statements and complements this transmittal.

This ACFR was prepared in conformance with Generally Accepted Accounting Principles (GAAP). The City’s financial reporting is based upon all Governmental Accounting Standards Board (GASB) Statements; these pronouncements are the most authoritative source for governmental GAAP. The City is responsible for ensuring an adequate internal control structure is in place. The internal control structure is subject to constant evaluation by the management of the City and annual review by independent auditors. Reviews determine the adequacy of the internal control structure, as well as to determine if the City complied with applicable laws and regulations. In reviewing internal control structures, the cost of a control should not exceed the benefits to be derived, hence the objective is to provide reasonable, rather than absolute assurance, that the financial statements are free of any material misstatements.

Eide Bailly LLP, Certified Public Accountants, has issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2022. This is the most favorable conclusion. The independent auditor’s report is located at the front of the financial section. 279 CLICK HERE to Return to Agenda
The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation and conformity with GAAP.

Government Profile
The City of La Quinta is located 120 miles east of Los Angeles in the eastern portion of Riverside County known as the Coachella Valley. The City has a permanent population of approximately 38,000, within a boundary of 36 square miles. Each year nearly 18,000 seasonal residents also call La Quinta home from October through May. A natural paradise in the Coachella Valley, the City is nestled between the Santa Rosa and San Bernardino Mountains, is an integral part of the Coachella Valley’s world-renowned resort and retirement area, and is known for its championship golf, festivals and community events, health and wellness, stunning views and spectacular trails.

The City was incorporated in 1982 as a general law City and became a charter city in November 1996. It is governed by a five-member City Council under the Council/Manager form of government. The Mayor is directly elected, serves a two-year term, and represents the City at many public functions; the four Council Members serve four-year terms, with two Council Members elected every two years. The Mayor and Council Members are elected at large and also serve as the Board of Directors of the Housing and Finance Authorities.

The Council appoints the City Manager, who in turn appoints the Directors of the various departments except for the City Attorney who is appointed by the Council. The Finance Director also serves as the City/Housing Authority Treasurer and the City Manager is also the Executive Director of the Housing Authority.

The City provides a range of services, which include street and infrastructure construction and maintenance; community development and planning; affordable housing programs; code compliance; recreational and cultural activities; and operations management.

The City contracts with other government agencies and private entities for specific services, including police and fire protection, library and museum services, water and sewer service, electricity service, public transit, refuse collection, and street sweeping. 280 CLICK HERE to Return to Agenda
The City’s annual operating and capital improvement budgets are adopted by resolutions for the fiscal year that begins July 1st. Separate resolutions are adopted by the City Council and Board of Directors of the Housing and Finance Authorities.

The annual budget is the foundation for the City’s financial planning and control. The budget is prepared by fund, function, department, and line item. Department Directors may transfer line-item resources within a division with the approval of the City Manager. The City Manager may authorize transfers between divisions and departments.

Local Economy
According to the State of California Employment Development Department, as of November 2022, the unadjusted unemployment rate for La Quinta was 3.2%, which was lower than unadjusted rates for Riverside County’s at 4.2% and the statewide average of 4.1%. Current unemployment rates are greatly impacted by the continuing gains in jobs in the Leisure & Hospitality sectors, specifically in recreational activities and dining.

The City’s dominant industries are tourism, recreation, and retail, with the following being major employers: Desert Sands Unified School District, La Quinta Resort and Club, WalMart Super Center, Costco, Home Depot, Lowe’s Home Improvement, Imperial Irrigation District, and Target.

Throughout the year La Quinta hosts a variety of multi-generational open-air events and shines in the national spotlight as the area’s only PGA golf tour event in the region with the American Express Golf Tournament. The City also co-hosts Ironman 70.3 Indian Wells La Quinta, which brings over 3,000 athletes and supporters from all over the world to the Coachella Valley. The City’s cultural diversity, values, unique characteristics and attributes are commemorated through artists who showcase their high-quality artwork at the annual fine art event, La Quinta Art Celebration, which is ranked number one in the United States by ArtFair Sourcebook’s Top 100 Fine Art Events.

Substantially or completed projects during 2021/22 included a new Panera drive-thru, Art Major, El Patio restaurant, Jamba Juice, Sub Rosa Apothecary, and WDC Kitchen & Bath along the Highway 111 corridor; Crumbl Cookies, Slice Italia, and Michelle’s Denim and Swim in the Washington Park Center; Yes Please restaurant in Old Town La Quinta; and Beautiful Day restaurant in the La Quinta Village shopping center 281 CLICK HERE to Return to Agenda
Long-term Financial Planning
Sound financial governance and prudent planning continues to be management’s focus. The City has a long history of providing superior service, life enrichment opportunities, and a quality environment to its residents, businesses, and visitors. La Quinta has taken a proactive approach to rising pension and public safety costs by building its reserve categories and paying down the City’s pension obligations. The City also continues to collaborate with Riverside County and other regional cities on police services to identify long-term savings and investments in technology.

The City ensures that its long-range goals are met through a variety of Boards and Commissions. Each is comprised of Council-appointed residents, may include a City Council representative, and are supported by City staff. In addition, the City has adopted various financial policies and practices with the goal of sustaining a fiscally resilient government over the long-term, assuring fiscal sustainability, as well as increasing transparency and encouraging public engagement.

In 2021/22, the General Fund’s overall fund balance increased by almost $23.5 million when compared to the ending balance in 2020/21, mainly due to revenue increases surpassing budget projections in areas such as transient occupancy taxes and sales tax and the Dune Palms Bridge project advance funding. As of June 30, 2022, all four of the City’s reserve categories (Cash Flow Reserve, Natural Disaster, Economic Disaster, and Capital Replacement) are fully funded to policy targets.

In June 2022 the City Council adopted a balanced budget without the use of reserves for fiscal year 2022/23. The adopted budget had operating revenues exceeding expenses by $316,826. The 2022/23 budget included sustained funding for essential services, such as police, fire, and maintenance of critical infrastructure.

La Quinta has cultivated a sound foundation of General Fund revenues including sales tax, transient occupancy tax, and property tax. The City was incorporated in 1982 after Proposition 13 was approved (the landmark property tax reform initiative enacted in 1978); as such, the City receives a smaller share of property tax revenue but has also secured additional property tax revenue from the County for fire and library services. 282 CLICK HERE to Return to Agenda
The Future
The City has a mixture of housing and commercial developments under construction. Larger residential developments underway include Coral Mountain, Centre at La Quinta, Desert Club Apartments, PGA West, Rancho Santana, Stone Creek, Point Happy Homes, Palo Verde, and Diamante and commercial developments include luxury Montage and lifestyle Pendry hotels, Pavilion Palms, The Peak and Caleo Bay Park mixed-use development.

Approved housing developments on the horizon include Estate Collection at Coral Mountain, Estates at Griffin Lake, Jefferson Street Apartments, Andalusia, and Griffin Ranch.

The Highway 111 Corridor Plan (Plan) continues to be a priority with daily traffic exceeding 40,000 vehicles, and accounting for nearly 80% of the City’s annual sales tax revenue. The two mile-long, 400-acre regional commercial hub at the center of the City, is being evaluated to create a more connected and walkable environment through the implementation of form-based code (FBC). FBC is anticipated to reshape the corridor by adding mixed-use and infill development and incorporating ever-evolving shopping trends.

The City recently acquired vacant property on the north side of Highway 111, which is anticipated to be developed as a mixed-use project with commercial and residential components furthering the City’s goals of fostering mixed-use development, affordable housing, multi-modal transportation, and the development of the Highway 111 corridor.

Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its ACFR for the fiscal year ended June 30, 2021. This was the twenty-fifth consecutive year that the City received this prestigious award. In order to be awarded a Certificate of Achievement, the City must publish an easily readable and efficiently organized ACFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for one year. We believe that our current ACFR continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. 283 CLICK HERE to Return to Agenda
appreciation to the Finance Department for their continued effort to provide accurate financial data and the preparation of this report.

Respectfully Submitted,
Jon McMillen, City Manager Claudia Martinez, Finance Director 284 CLICK HERE to Return to Agenda
vii
City of La Quinta
List of Principal Officers
June 30, 2022

CITY COUNCIL
Linda Evans, Mayor
Kathleen Fitzpatrick, Mayor Pro Tem
Robert Radi, Council Member
John Peña, Council Member
Steve Sanchez, Council Member

ADMINISTRATION
Jon McMillen, City Manager
Claudia Martinez, Finance Director/ City Treasurer
Christopher Escobedo, Community Resources Director
Danny Castro, Design and Development Director
Bryan McKinney, Public Works Director/ City Engineer
Gilbert Villalpando, Business Unit/Housing Development Director Monika Radeva, City Clerk
William H. Ihrke, City Attorney
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viii
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ix
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1 Independent Auditor’s Report
To the Honorable Mayor and Members of City Council
City of La Quinta, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California (City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Adoption of New Accounting Standard
As discussed in Note 1 to the financial statements, the City has adopted the provisions of Government Accounting Standards Board (GASB) Statement No. 87, Leases, for the year ended June 30, 2022.

Accordingly, a restatement has been made to the governmental activities, business-type activities, and the Golf Course fund net position and the General fund’s fund balance as of July 1, 2021, to restate beginning net position and fund balance. Our opinions are not modified with respect to this matter.

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2 Correction of Error
As discussed in Note 18 to the financial statements, certain errors resulting in a misstatement of amounts previously reported for Governmental Activities Capital Assets and the Private-Purpose Trust Fund Successor Agency of the former RDA bond payments as of June 30, 2021, were discovered during the current year. Accordingly, a restatement has been made to the Governmental Activities and the Private-Purpose Trust Fund Successor Agency of the former RDA net position as of June 30, 2021, to correct the error. Our opinions are not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
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3 • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, schedule of the City’s proportionate share of the net pension liability, schedule of pension plan contributions, schedule of changes in the net OPEB liability/(asset) and related ratios, schedule of OPEB contributions, and the budgetary comparison schedules for the General Fund and Housing Authority special revenue fund and the related notes, as listed on the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.

We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund statements and schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory, the statistical sections and the Project Status: Highway 111 Bridge Funding but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.
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4 In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 29, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Rancho Cucamonga, California
June 29, 2023
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6 MANAGEMENT DISCUSSION

AND ANALYSIS
(UNAUDITED)
This narrative provides an overview and analysis of the City of La Quinta’s (City) financial activities for the fiscal year ending June 30, 2022. The City Executive Team encourages readers to consider this information in conjunction with the data provided in our transmittal letter, which is in an earlier section of this report.

All amounts, unless otherwise indicated, are rounded to the nearest thousand dollars and dates are represented by fiscal year.
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7 HIGHLIGHTS
At the close of 2021/22 (June 30, 2022):
• The total assets and deferred outflows of the City exceeded its total liabilities and deferred inflows at the close of the fiscal year 2021/22 by $806,256,000 (net position). Of this amount, $191,655,000 (unrestricted net position) may be used to meet ongoing obligations and approximately $560,189,000 or 69% was invested in capital assets and is not available to meet ongoing obligations.
• Governmental activities total net position increased by $29,585,000 and the Business-Type total net position increased by $442,000 which is attributable to the SilverRock Golf Course.
• Governmental funds (General Fund, Housing Authority, Capital Improvement Fund, seventeen (17) non-major special revenue funds, ten (10) non-major capital projects funds, and one (1) non-major debt service fund) had a combined ending fund balance of $217,122,000, an increase of $31,275,000. The increase in fund balance can be attributed to taxes, including sales tax and transient occupancy tax, exceeding the original budget projections by $17,053,000 coupled with expenditures savings from the original budget projections in the General Fund totaling $3,269,000, and an increase of $17,317,000 in Assigned fund balance primarily due to the Dune Palms Bridge Project advance funding.
• The unassigned General Fund balance comprised $33,893,000, or 20%, of the total $165,907,000 balance and represented 38% of total final General Fund budgeted expenses including transfers and multiyear capital projects. • Total governmental activities debt decreased by $6,951,000 from $15,790,000 to $8,839,000. This decrease is largely attributed to a decrease of $6,811,000 in the City’s net pension liability. (Note 9)

OVERVIEW
Government-Wide Financial Statements
The government-wide financial statements provide a broad overview of the City’s finances. There are two statements – statement of net position and statement of activities, as described below.

The statement of net position presents information on all City assets and deferred outflows of resources as well as liabilities, and deferred inflows of resources, with the difference between the two reported as net position.

Over time, increases or decreases in net position may serve as a useful indicator of whether the City’s financial position is improving or deteriorating.
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8 The statement of activities presents information showing how the government's net position changed during the most recent fiscal year.

All changes in net position are reported as soon as the underlying event occurs giving rise to the change, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods, for example, earned but unused vacation leave.

Both of these government-wide financial statements distinguish City functions, which are principally supported by taxes, fees, and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user charges (business-type activities).

Governmental activities include general government, public safety, community services, planning and development and public works; business-type activities include the SilverRock Golf course operations.

The government-wide financial statements include not only the City of La Quinta (known as the primary government), but also the La Quinta Financing Authority and the La Quinta Housing Authority. Although legally separate entities, they function for all practical purposes as City departments.

The government-wide financial statements are listed in the table of contents under the Financial Section of this report.

Fund Financial Statements
A fund is a grouping of related accounts and is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure compliance with finance-related legal requirements. All City’s funds are aggregated into three categories:
governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on nearterm inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements.
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9 Because the focus is narrower than the government-wide financial statements, it is useful to compare this information with similar information presented for governmental activities in the governmentwide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains thirty-one (31) individual governmental funds, which are distinguished between major and non-major funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. There are three (3) major governmental funds: the General Fund, the Housing Authority special revenue fund, and the Capital Improvement capital project fund. Data from the other twentyeight (28) governmental funds are combined into a single, aggregate presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the Combining and Individual Fund Statements and Schedules section of the report.

The City adopts an annual budget for its General Fund. A budgetary comparison schedule has been provided to demonstrate compliance with the adopted budget.

The basic governmental fund financial statements can be found in the table of contents under the heading Basic Financial Statements.

Proprietary Funds
Proprietary funds are broken down into enterprise and internal service funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements.

The City maintains one (1) enterprise fund to account for the SilverRock Golf Course operations, which is considered a major fund.

Internal service funds are used to allocate costs among the City’s various functions. The City has four (4) internal service funds: Equipment Replacement, Information Technology, Park Equipment and Facilities, and Insurance. Because these four (4) services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements.

Individual fund data for the internal service funds is provided in the form of combining statements on the Combining and Individual Fund Statements and Schedules section of the report.
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10 The basic proprietary fund financial statements are listed in the table of contents under Proprietary Funds: Statement of Net Position, Statement of Revenues, Expenses and Changes in Fund Net Position, and Statement of Cash Flows.

Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The City reports on two fiduciary funds: (1) the Supplemental Pension Trust fund which accounts for the Defined Contribution Pension Trust established to provide supplemental retirement benefits for employees, and (2) Successor Agency of the Former RDA Private-Purpose Trust Fund which provides for activities associated with the dissolution of the former Redevelopment Agency.

The basic fiduciary fund financial statements are listed in the table of contents under Fiduciary Funds: Statement of Net Position – Fiduciary Funds and Changes in Net Position – Fiduciary Funds.

Notes to the Financial Statements
The notes to the financial statements provide information that is essential to obtain a full understanding of the data provided in the government-wide and fund financial statements. These notes are listed in the table of contents under Notes to Financial Statements.

Other Information
In addition to the financial statements and accompanying notes, this report also presents the combining statements referred to earlier in connection with non-major governmental funds, internal service funds, and agency funds. The non-major governmental funds’ combining statements are presented immediately following the Required Supplementary Information while the combined statements for the internal service funds and agency funds are presented following the budgetary comparison schedules for the debt service funds.
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11 Government-Wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $806,256,000 at the close of the 2021/22, which is $30,027,000 more than the previous year. Increases were reflected in restricted and unrestricted net position for governmental activities.

The largest portion of the City’s Net Position ($566,261,000 or 73% for 2020/21 and $560,189,000 or 69% for 2021/22) reflects investment in capital assets (e.g., land, buildings; machinery, and equipment), net of related debt. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.

City of La Quinta Net Position
Current and other
assets $ 245,702,054 $ 281,978,427 15% $ 1,000,641 $ 1,432,615 43% 246,702,695 $ $ 283,411,042 15% Capital assets 523,734,411 517,859,684 -1% 42,717,914 43,057,599 1% 566,452,325 560,917,283 -1% Total Assets 769,436,465 799,838,111 4% 43,718,555 44,490,214 2% 813,155,020 844,328,325 4% Deferred outflows of
resources 4,373,009 6,456,532 48% - - 0% 4,373,009 6,456,532 48% - - 0%
Current liabilities 22,278,089 25,399,471 14% 631,891 961,618 52% 22,909,980 26,361,089 15% Non-current liabilities 16,203,540 8,838,729 -45% - - 0% 16,203,540 8,838,729 -45% Total Liabilities 38,481,629 34,238,200 -11% 631,891 961,618 52% 39,113,520 35,199,818 -10% Deferred inflows of
resources 2,185,278 9,328,726 327% - - 0% 2,185,278 9,328,726 327% Net Position:

Net investment in
capital assets 523,543,336 517,697,036 -1% 42,717,914 42,491,762 -1% 566,261,250 560,188,798 -1% Restricted 46,711,801 54,412,358 16% - - 0% 46,711,801 54,412,358 16% Unrestricted 162,887,430 190,618,323 17% 368,750 1,036,834 181% 163,256,180 191,655,157 17% Total Net Position $ 733,142,567 $ 762,727,717 4% 43,086,664 $ $ 43,528,596 1% 776,229,231 $ $ 806,256,313 4% %
Change
2021
As Restated 2022 2021As Restated 2022 2021As Restated 2022 Governmental Activities
%
Change
Business-Type Activities
%
Change
Total by Fiscal Year
An additional portion of the City's net position ($54,412,000 or 7% in 2022 and $46,712,000 or 6% in 2021) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position $191,655,000 (24%) may be used to meet the government's ongoing obligations to citizens and creditors.

At the end of 2021/22, the City had positive balances in all three categories of net position for the governmental and business-type activities. 298 CLICK HERE to Return to Agenda
12 Governmental Activities
Governmental activities net position increased by $29,585,000 accounting for a positive 4% percent change in the net position from the previous year.

Key elements of these changes are as follows:

City of La Quinta Changes in Net Position
PROGRAM REVENUES:

Charges for Services $ 4,705,011 $ 6,883,385 $ 2,178,374 $ 3,509,096 $ 4,679,163 $ 1,170,067 $ 8,214,107 $ 11,562,548 $ 3,348,441 Operating Grants and Contributions 4,413,523 5,786,773 1,373,250 - - - 4,413,523 5,786,773 1,373,250 Capital Grants and Contributions 15,770,048 11,952,031 (3,818,017) - - - 15,770,048 11,952,031 (3,818,017)

GENERAL REVENUES & TRANSFERS -
Property Taxes 16,893,629 17,823,858 930,229 - - - 16,893,629 17,823,858 930,229 Other Taxes 39,178,741 50,610,128 11,431,387 - - - 39,178,741 50,610,128 11,431,387 Investment Income 1,427,664 219,164 (1,208,500) 13,081 4,329 (8,752) 1,440,745 223,493 (1,217,252) Net Decrease in Fair Value of
Investments - (5,727,183) (5,727,183) - (45,279) (45,279) - (5,772,462) (5,772,462) Motor Vehicle In Lieu 4,376,455 4,663,327 286,872 - - - 4,376,455 4,663,327 286,872 Miscellaneous 5,797,947 943,160 (4,854,787) - - - 5,797,947 943,160 (4,854,787) TOTAL REVENUES 92,563,018 93,154,643 591,625 3,522,177 4,638,213 1,116,036 96,085,195 97,792,856 1,707,661 EXPENSES:

General Government 8,106,209 9,733,224 1,627,015 - - - 8,106,209 9,733,224 1,627,015 Public Safety 24,429,310 25,741,782 1,312,472 - - - 24,429,310 25,741,782 1,312,472 Planning & Development 6,508,522 4,716,745 (1,791,777) - - - 6,508,522 4,716,745 (1,791,777) Community Services 6,958,234 8,439,863 1,481,629 - - - 6,958,234 8,439,863 1,481,629 Public Works 11,438,197 14,985,480 3,547,283 - - - 11,438,197 14,985,480 3,547,283 Interest on Long-Term Debt 42,081 11,914 (30,167) - - - 42,081 11,914 (30,167) Golf Course - - - 4,169,286 4,746,281 576,995 4,169,286 4,746,281 576,995 TOTAL EXPENSES 57,482,553 63,629,008 6,146,455 4,169,286 4,746,281 576,995 61,651,839 68,375,289 6,723,450 Excess or Deficiency before
Transfers & Extraordinary Items 35,080,465 29,525,635 (5,554,830) (647,109) (108,068) 539,041 34,433,356 29,417,567 (5,015,789)

TRANSFERS & EXTRAORDINARY
ITEMS:

Extraordinary Gain on Dissolution of RDA 739,933 609,515 (130,418) - - - 739,933 609,515 (130,418) Transfers (875,000) (550,000) 325,000 875,000 550,000 (325,000) - - - Increase in Net Position 34,945,398 29,585,150 (5,360,248) 227,891 441,932 214,041 35,173,289 30,027,082 (5,146,207) Net Position - Beginning 698,197,169 733,142,567 34,945,398 42,858,773 43,086,664 227,891 741,055,942 776,229,231 35,173,289 NET POSITION - ENDING $ 733,142,567 $ 762,727,717 $ 29,585,150 $ 43,086,664 $ 43,528,596 $ 441,932 $ 776,229,231 $ 806,256,313 $ 30,027,082 Governmental Activities Business-Type Activities Total by Fiscal Year 2021
As Restated 2022 2021As Restated 2022 2021As Restated Change Change 2022 Change Governmental revenues overall increased by $592,000 with the largest increase of $11,431,000 being other taxes (the majority of this increase includes transient occupancy taxes and sales tax combined) followed by an increase of $2,178,000 in charges for services attributed to increased building activity, and $1,373,000 in operating grants and contributions These increases were offset by decreases totaling $5,727,000, $4,855,000 and $3,818,000 for fair value of investments, miscellaneous revenues and capital grants and contributions, respectively.

Expenses for Governmental Activities increased by $6,146,000 (an 11% increase when compared to 2020/21). The $3,547,000 increase in Public Works reflects multiple projects previously delayed, now in the construction phase during 2021/22. A decreases in Planning & Development $1,792,000 was the result of reduced programs such as the Small Business relief programs offered during the pandemic. As noted earlier Governmental Activities include 31 individual governmental funds and include capital asset activity allocated on a percentage basis by department. Additional information on capital asset activity distribution can be found on Note 4.
• The General Fund contributed $550,000 to the business-type activities of the golf course. Funds were utilized to support operations per the adjusted budget.
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13 Business-Type Activities
This was the seventeenth full year of operations for the SilverRock Golf Resort since the golf course opened in 2005.

Charges for services primarily consisted of green fees which totaled $4,679,000, $1,170,000 higher than the previous year, with golf course expenses of $4,746,000, which were $577,000 or approximately 14% more than the previous year.

In 2021/22, the General Fund transferred $550,000 to the SilverRock Golf Fund to support operations. After this transfer, the net position increased by $442,000.

FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.

As of the end of 2021/22, the City's governmental funds reported combined ending fund balances as follows:

City of La Quinta Governmental Fund Balances
Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable $ 27,365,989 16% $ 96,590 0.189% 27,462,579 $ 13% Restricted 10,137,888 6% 54,412,358 106% 64,550,246 30% Committed 37,209,100 22% - 0% 37,209,100 17%
Assigned 57,300,711 35% - 0% 57,300,711 26%
Unassigned 33,893,325 20% (3,293,897) -6% 30,599,428 14% TOTAL $ 165,907,013 100% 51,215,051 $ 100% 217,122,064 $ 100% Governmental fund balances ended the year totaling $217,122,000, an increase of $31,275,000 in comparison with the prior years’ ending balance of $185,847,000. These collective fund balances include the General Fund, Housing Authority, Financing Authority, Capital Improvement Fund, and various Special Revenue funds.
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14 Nonspendable
Nonspendable fund balance totaled $27,463,000 or 13%; this represents amounts that are not available to pay for operating expenditures because they are in the form of land and receivables.

Restricted
Restricted fund balance totaled $64,550,000 or 30%; these amounts represent funds with external limitations on spending. Significant restrictions include: Section 115 trust of $10,138,000 restricted for pension liabilities; Library and Museum totaling $9,972,000 which represents property tax increment money that can only be used for library and museum services; Measure A funding of $4,740,000 which can only be used for transportation; Transportation capital project fund of $4,503,000 in developer fees that are restricted for the acquisition, construction and improvement of the City’s infrastructure; and Economic Development funding of $3,157,000 that can only be used for future economic development in the City.

Committed
$37,210,000 (17%) are committed fund balances which are the result of self-imposed limitations established by the City Council. The City adopted a Reserve Policy in May 2018 which established General Fund committed reserve categories including: Natural Disaster Reserve, Economic Disaster Reserve, Cash Flow Reserve, and Capital Replacement Reserve.

Assigned
Assigned funds are constrained by the City’s intent to use them for specific purposes and represent a total of $57,301,000 (26%) of the total fund balance. $30,762,000 represents funds for approved multi-year capital projects that were not spent by the end of the year, therefore they are carried overs until the projects are completed. Available Measure G sales tax revenue ended the year at $15,355,000 and $11,184,000 represents funds held in trust with the County of Riverside for fire services.

Unassigned
The remaining fund balance or $30,599,000 represents unassigned fund balances or the residual net resources after taking into consideration the other classifications. The Capital Improvement Fund accounted for $990,000 of the negative $3,294,000 balance of all other funds. The remaining negative balance was largely attributed to the Library Development Impact Fee Fund. This amount represents an advance due to the Redevelopment (RDA) Successor Agency and is included in the Successor Agency of the former RDA as a receivable.
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15 General Fund
The General Fund is the City’s chief operating fund. At the end of 2021/22, the unassigned fund balance was $33,893,000 while total fund balance was $165,907,000.

The General Fund balance increased by $23,590,000 in 2021/22. Key factors were:
• A year-over-year decrease of $2,134,000 in non-spendable is attributed the 2021/22 Redevelopment Agency loan repayment of $2,643,000 offset by interest earnings of $488,000 resulted in a net decrease of $2,155,000 in Due from Other Governments. The outstanding loan balance of $27,394,000 is recognized as 80% in the General Fund and 20% in the Housing Authority Fund.
• Restricted reserves are limited to funds held in a Section 115 Pension Trust set aside to fund the City’s pension obligations. The trust was initially established in 2018/19 with $6,540,000 and in 2019/20 an additional $3,460,000 was deposited. Due to ongoing economic volatility, investment losses caused the trust to decrease by $1,244,000.
• Committed reserves decreased by $1,000 due to operational carryovers. All reserve categories are fully funded to current target levels and will be reevaluated during the City’s Reserve Policy update. • An increase of $17,317,000 in assigned reserves was due to multiyear Capital Projects ($17,331,000) and Measure G sales tax reserve ($226,000) combined with a decrease in the fire services trust ($240,000). Assigned to public safety represents property tax accumulated and held in trust by the County of Riverside for fire protection, disaster preparedness and response, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assistance (the County and City negotiated an agreement wherein the County fire service property tax revenue generated in the two former City redevelopment project areas is pledged to the City to fund the aforementioned services). This portion of assigned fund balance as of June 30, 2022 is $11,184,000. • Actual expenses were $37,651,000 lower than the final budget of which $31,971,000 was carried over into 2022/23 for continuing appropriations related to operations ($1,209,000) and Capital Improvement Projects (CIP) ($30,762,000).

Funds not being carried over are recognized as Unassigned Reserve Fund Balance in the General Fund. CIP revenue commitments are reflected in assigned reserves and operational carryovers are noted in committed reserves.
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16 Housing Authority Fund
The Housing Authority Fund is used to account for the activities of the Housing Authority; the Housing Authority invests in programs and projects that preserve and increase the supply of affordable housing in the City. The fund balance increased by $209,000 to end the year at $24,016,000.

Capital Improvement Fund
The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had forty-two (42) active Capital Improvement Projects budgeted during 2021/22. The five most active projects were:
• SilverRock Infrastructure Improvements ($2,078,000)
• La Quinta X Park ($1,573,000)
• SilverRock Event Site ($438,000)
• Monroe Street Pavement Rehabilitation ($430,000)
• Fire Station No. 70 Revitalization ($363,000)
These projects, along with others, leveraged State or Federal grant funds or were significantly supported with Measure G sales tax revenues.

PROPRIETARY FUNDS
The City of La Quinta's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail.

The financial activities of the City enterprise fund are addressed in the discussion of the City’s business-type activities. In addition, the City has four (4) internal service funds to accumulate resources for equipment and vehicle replacement, information technology, insurance, and park equipment and facility replacement.

GENERAL FUND BUDGETARY HIGHLIGHTS
Most General Fund revenues experienced positive variances when compared to the final budget. Revenue appropriations and transfers in increased by $13,574,000 between the original ($58,804,000) and final amended budget ($72,378,000). The category representing the largest variances is taxes which represents 80% of all General Fund revenues.

Actuals for taxes includes the three largest funding sources for the City – sales taxes $28,205,000, transient occupancy taxes (TOT) $17,056,000, and property taxes $9,675,000. Combined, these top three revenues account for $54,936,000 or 87% of all taxes, resulting in a $11,308,000 increase from the prior fiscal year primarily in sales taxes and TOT. 303 CLICK HERE to Return to Agenda
17 The Extraordinary Item includes $488,000 to record the annual former Redevelopment Agency loan repayment interest earned in 2021/22. The loan repayments are structured to pay all principal first, then interest. Each year the City records the payment received and interest earned in accordance with the State Department of Finance approved loan repayment schedule. Loan repayments are not budgeted; these funds are recognized in unassigned reserves and reduce non-spendable reserves each year.

Furthermore, 80% of the extraordinary gain is recognized in the General Fund and 20% in the Housing Authority Fund.

Expenditure appropriations and transfers out increased by $33,778,000 between the original ($55,163,000) and final amended budget ($88,941,000) which included the following significant changes:
• $13,069,000 in operational and capital improvement project carryover appropriations from prior fiscal years to 2021/22 as approved by City Council.
• $14,936,000 from a combination of Measure G reserves and unassigned fund balance to provide advanced construction funding for the Dune Palms Road Bridge project, additional information can be found in the Other Information section.
• $2,000,000 from unassigned fund balance to make an additional discretionary payment to pay down the City’s outstanding pension obligations.

CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City’s capital assets for its governmental and business-type activities as of June 30, 2022, were $560,917,000 (net of accumulated depreciation).

This includes land, right of way, buildings and improvements, machinery and equipment, streets and bridges, construction in progress, and the right to use leased assets. Capital assets decreased by $5,866,000 in 2021/22 primarily due to a decrease in construction in progress. 304 CLICK HERE to Return to Agenda
18 The following chart lists the asset categories for governmental and business-like activities net of depreciation:

City of La Quinta Capital Assets (net of depreciation)
2021
As Restated 2022
2021
As Restated 2022
2021
As Restated 2022
Land $ 66,901,495 $ 67,346,020 $ 39,712,955 $ 39,712,955 $ 106,614,450 $ 107,058,975 Buildings & Improvements 34,773,097 36,203,626 2,913,188 2,698,640 37,686,285 38,902,266 Equipment & Furniture 1,448,577 1,227,810 91,771 82,227 1,540,348 1,310,037 Vehicles 402,589 917,322 - - 402,589 917,322
Software - - - - - -
Infrastructure 381,409,739 394,887,936 - - 381,409,739 394,887,936 Right to use Leased Assets 295,941 157,485 644,349 563,778 940,290 721,263 Construction in Progress 38,189,785 17,119,485 - - 38,189,785 17,119,485 TOTAL $ 523,421,223 $ 517,859,684 $ 43,362,263 $ 43,057,599 $ 566,783,486 $ 560,917,283 Governmental Activities Business-Type Activities Total By Fiscal Year Description
Major capital asset events under Governmental Activities included the following:
• Recording infrastructure improvements, street improvements, street right of way, street sidewalks and curbs and gutters, traffic signals, street medians, and construction in progress.

Business-Type Activities
The Golf Course capital asset balance at June 30, 2022, was $43,058,000, net of accumulated depreciation. The balance decrease of $305,000 reflects accumulated depreciation expensed in 2021/22.

Additional information on the City of La Quinta’s capital assets can be found in Note 4 to the financial statements.

Long-Term Debt
At the end of 2021/22, the City governmental activities had total outstanding debt of $8,838,000 which is $6,951,058 less than the previous year. Of the total amount, $163,000 represents leases and $962,000 in employee compensated absences. The decrease of $6,811,000 in the Net Pension Liability is described in Note 9 and the obligation is not reduced by the Pension Trust balance of $10,138,000 until funds are remitted to CalPERS. 305 CLICK HERE to Return to Agenda
19 City of La Quinta Outstanding Debt
Debt Type:
2021
As Restated 2022
Leases $ 295,942 $ 162,648
Financed Purchases 41,225 22,079
Compensated Absences 950,309 962,229
Net Pension Liability 14,502,311 7,691,773
TOTAL $ 15,789,787 $ 8,838,729
Governmental Activities
Additional information on long-term debt can be found in Note 5 of the financial statements.

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances. Questions concerning this information or requests for additional information should be addressed to the City of La Quinta, Claudia Martinez, Finance Director/City Treasurer, 78-495 Calle Tampico, La Quinta, California, 92253, by telephone at 760-777-7055, or by email at [email protected].
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See Notes to Financial Statements 21
City of La Quinta, California
Statement of Net Position
June 30, 2022
Governmental Business-Type
Activities Activities Total
Assets
Cash and investments $ 197,971,033 $ 1,109,952 $ 199,080,985 Restricted cash and investments 10,137,888 - 10,137,888 Receivables:

Accounts 2,135,731 - 2,135,731
Taxes 7,129,620 - 7,129,620
Notes and loans 22,685,029 - 22,685,029
Accrued interest 5,159,170 344 5,159,514
1,523,705 - 1,523,705
Prepaid costs 373,102 - 373,102
Deposits 47,964 250,000 297,964
Due from other governments 29,274,122 - 29,274,122
Inventories - 72,319 72,319
Land held for resale 5,403,652 - 5,403,652
Net OPEB asset 137,411 - 137,411
Capital assets not being depreciated 370,322,858 39,712,955 410,035,813 Capital assets, net of depreciation 147,379,341 2,780,866 150,160,207 Right to use leased assets, net of
accumulated amortization 157,485 563,778 721,263
Total assets 799,838,111 44,490,214 844,328,325
Deferred Outflows of Resources
Deferred amounts related to OPEB 249,972 - 249,972
Deferred amounts related to pensions 6,206,560 - 6,206,560 Total deferred outflows of resources 6,456,532 - 6,456,532 Liabilities
Accounts payable 10,125,153 359,509 10,484,662
Accrued liabilities 479,196 - 479,196
Unearned revenue 6,404,720 - 6,404,720
Deposits payable 7,098,603 35,500 7,134,103
Accrued interest 170 772 942
Due to other governments 1,291,629 - 1,291,629
Noncurrent liabilities:

Due within one year 399,435 250,317 649,752
Due in more than one year 8,439,294 315,520 8,754,814
Total liabilities 34,238,200 961,618 35,199,818
Primary Government
Leases
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See Notes to Financial Statements 22
City of La Quinta, California
Statement of Net Position
June 30, 2022
Governmental Business-Type
Activities Activities Total
Primary Government
Deferred Inflows of Resources
Deferred amounts related to OPEB $ 219,265 $ - $ 219,265 Deferred amounts related to pensions 7,627,291 - 7,627,291 Deferred amounts related to leases 1,482,170 - 1,482,170 Total deferred inflows of resources 9,328,726 - 9,328,726 Net Position
Net investment in capital assets 517,697,036 42,491,762 560,188,798 Restricted for:

Planning and development projects 25,118,552 - 25,118,552 Public safety 1,073,419 - 1,073,419
Public works 7,353,021 - 7,353,021
Capital projects 6,897,057 - 6,897,057
Community services 13,970,309 - 13,970,309
Unrestricted 190,618,323 1,036,834 191,655,157
Total net position $ 762,727,717 $ 43,528,596 $ 806,256,313 309 CLICK HERE to Return to Agenda
See Notes to Financial Statements 23
City of La Quinta, California
Statement of Activities
Year Ended June 30, 2022
Operating Capital
Charges for Contributions Contributions
Functions/Programs Expenses Services and Grants and Grants Primary Government
General government $ 9,733,224 $ 1,402,810 $ 89,491 $ 1,530 Public safety 25,741,782 648,914 28,809 167,303
Planning and development 4,716,745 1,315,760 220,366 5,224,241 Community services 8,439,863 137,769 4,420,805 -
Public works 14,985,480 3,378,132 1,027,302 6,558,957
Interest on long-term debt 11,914 - - -
Total governmental activities 63,629,008 6,883,385 5,786,773 11,952,031 Business-Type Activities
Golf Course 4,746,281 4,679,163 - -
Total primary government $ 68,375,289 $ 11,562,548 $ 5,786,773 $ 11,952,031 General Revenues
Taxes
Property taxes, levied for general purpose
Transient occupancy taxes
Sales taxes
Franchise taxes
Business licenses taxes
Other taxes
Motor vehicle in lieu - unrestricted
Investment income
Net decrease in fair value of investments
Other
Extraordinary item
Transfers
Total General Revenues, Extraordinary Items and Transfers Change in Net Position
Net Position at Beginning of Year, as restated
Net Position at End of Year
Program Revenues
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See Notes to Financial Statements 24
City of La Quinta, California
Statement of Activities
Year Ended June 30, 2022
Total
Program Governmental Business-Type
Revenues Activities Activities Total
$ 1,493,831 $ (8,239,393) $ - $ (8,239,393)
845,026 (24,896,756) - (24,896,756)
6,760,367 2,043,622 - 2,043,622
4,558,574 (3,881,289) - (3,881,289)
10,964,391 (4,021,089) - (4,021,089)
- (11,914) - (11,914)
24,622,189 (39,006,819) - (39,006,819)
4,679,163 - (67,118) (67,118)
$ 29,301,352 (39,006,819) (67,118) (39,073,937)
17,823,858 - 17,823,858
18,365,424 - 18,365,424
28,204,906 - 28,204,906
2,240,468 - 2,240,468
446,745 - 446,745
1,352,585 - 1,352,585
4,663,327 - 4,663,327
219,164 4,329 223,493
(5,727,183) (45,279) (5,772,462)
943,160 - 943,160
609,515 - 609,515
(550,000) 550,000 -
68,591,969 509,050 69,101,019
29,585,150 441,932 30,027,082
733,142,567 43,086,664 776,229,231
$ 762,727,717 $ 43,528,596 $ 806,256,313
Primary Government
Net (Expense) Revenue and Changes in Net Position
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See Notes to Financial Statements 25
City of La Quinta, California
Balance Sheet – Governmental Funds
June 30, 2022
Special Capital Projects
Revenue Fund Fund Other Total
Housing Capital Governmental Governmental
General Authority Improvement Funds Funds
Assets
Pooled cash and investments $ 135,854,470 $ 16,522,629 $ 1,222,437 $ 34,238,364 $ 187,837,900 Restricted cash and investments 10,137,888 - - - 10,137,888 Receivables
Accounts 924,921 15,754 899,368 295,688 2,135,731
Taxes 6,452,356 - - 677,264 7,129,620
Notes and loans - 22,685,029 - - 22,685,029
Accrued interest 89,853 5,041,561 - 21,416 5,152,830
Leases 1,523,705 - - - 1,523,705
Prepaid costs 46,990 - - 96,590 143,580
Deposits - 47,964 - - 47,964
Due from other governments 22,235,983 5,478,837 147,640 1,411,662 29,274,122 Due from other funds 943,965 - - - 943,965
Land held for resale 5,403,652 - - - 5,403,652
Total assets $ 183,613,783 $ 49,791,774 $ 2,269,445 $ 36,740,984 $ 272,415,986 Liabilities, Deferred Inflows of
Resources and Fund Balances
Liabilities
Accounts payable $ 8,095,423 $ 71,995 $ 905,534 $ 887,046 $ 9,959,998 Accrued liabilities 427,678 18,011 - 32,091 477,780
Unearned revenues - - 1,411,216 4,993,504 6,404,720
Deposits payable 7,072,753 25,850 - - 7,098,603
Due to other governments 18,353 - - 1,273,276 1,291,629 Due to other funds - - - 943,965 943,965
Total liabilities 15,614,207 115,856 2,316,750 8,129,882 26,176,695 Deferred Inflows of Resources
Unavailable revenue 610,393 25,660,061 943,167 421,436 27,635,057 1,482,170 - - - 1,482,170
Total Deferred Inflows of Resources 2,092,563 25,660,061 943,167 421,436 29,117,227 Leases
312 CLICK HERE to Return to Agenda
See Notes to Financial Statements 26
City of La Quinta, California
Balance Sheet – Governmental Funds
June 30, 2022
Special Capital Projects
Revenue Fund Fund Other Total
Housing Capital Governmental Governmental
General Authority Improvement Funds Funds
Fund Balances
Nonspendable
Prepaid costs $ 46,990 $ - $ - $ 96,590 $ 143,580
Land held for resale 5,403,652 - - 5,403,652 -
Due from successor agency 21,915,347 - - 21,915,347 -
Restricted for
Planning and development
projects 24,015,857 - 1,102,695 - 25,118,552
Public safety - - 1,073,419 - 1,073,419
Community services - - 13,970,309 - 13,970,309
Public works - - 7,353,021 - 7,353,021
Capital projects - - 6,897,057 - 6,897,057
Section 115 trust 10,137,888 - - 10,137,888 -
Committed to
Natural Disaster Reserve 10,000,000 - - 10,000,000 -
Economic Downturn Reserve 11,000,000 - - 11,000,000 -
Cash Flow Reserve 5,000,000 - - 5,000,000 -
Capital Replacement Reserve 10,000,000 - - 10,000,000 - Carryovers 1,209,100 - - 1,209,100 -
Assigned for
Public safety 11,183,821 - - 11,183,821 -
Sales Tax Reserve 15,355,043 - - 15,355,043 -
Capital projects 30,761,847 - - 30,761,847 -
Unassigned 33,893,325 (990,472) - (2,303,425) 30,599,428 Total fund balance 165,907,013 24,015,857 (990,472) 28,189,666 217,122,064 Total liabilities, deferred inflows of
resources and fund balances $ 183,613,783 $ 49,791,774 $ 2,269,445 $ 36,740,984 $ 272,415,986 313 CLICK HERE to Return to Agenda
See Notes to Financial Statements 27
City of La Quinta, California
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position June 30, 2022
Amounts reported for governmental activities in the statement of net position are different because:

Fund balances of governmental funds $ 217,122,064
Capital assets net of accumulated depreciation/amortization are not financial resources, and therefore have not been included as current financial resources in governmental fund activity 504,365,670
Net OPEB asset is not considered a current financial resource 137,411 Long-term liabilities, including leases, financed purchases, compensated absences and pension liabilities
are not due and payable in the current period and therefore are not reported in the governmental funds:

Leases $ (27,414)
Financed purchases (22,079)
Compensated absences (962,229)
Net pension liability (7,691,773) (8,703,495)
Deferred outflows related to pensions 6,206,560
Deferred outflows related to OPEB 249,972
Deferred inflows related to pensions (7,627,291)
Deferred inflows related to OPEB (219,265)
Revenues reported as unavailable revenue in the governmental funds are recognized in the statement of activities 27,635,057 Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The assets and liabilities of the internal service funds are included in governmental activities of the statement of net position 23,561,034
Net Position of Governmental Activities $ 762,727,717
314 CLICK HERE to Return to Agenda
See Notes to Financial Statements 28
City of La Quinta, California
Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds Year Ended June 30, 2022
Special Capital Projects
Revenue Fund Fund Other Total
Housing Capital Governmental Governmental
General Authority Improvements Funds Funds
Revenues
Taxes $ 63,010,284 $ - $ 2,096,876 - $ $ 65,107,160
Assessments - - - 969,257 969,257
Licenses and permits 4,521,449 - - - 4,521,449
Intergovernmental 8,636,752 - 2,121,980 5,230,403 15,989,135 Charges for services 1,623,951 - - - 1,623,951
Investment income (loss) (51,519) 1,448,361 - 469,293 1,866,135 Net decrease in fair value of
investments (3,964,822) (488,218) - (958,287) (5,411,327) Fines and forfeitures 657,589 - - - 657,589
Developer participation - - 70,916 5,513,230 5,584,146
Miscellaneous 562,810 365,484 - 42,105 970,399
Total revenues 74,996,494 1,325,627 2,192,896 13,362,877 91,877,894 Expenditures
Current
General government 10,515,450 - - 1,100 10,516,550
Public safety 25,686,299 - - 55,483 25,741,782
Planning and development 3,711,442 1,187,673 35,981 298,969 5,234,065 Community services 4,360,453 50,700 - 1,914,751 6,325,904 Public works 2,095,663 - - 3,558,417 5,654,080
Capital outlay 739,530 - 6,374,663 53,253 7,167,446
Debt service
Principal 10,705 - - - 10,705
Interest 779 - - 11,135 11,914
Total expenditures 47,120,321 1,238,373 6,410,644 5,893,108 60,662,446 Excess (Deficiency) of Revenues
over (under) Expenditures 27,876,173 87,254 (4,217,748) 7,469,769 31,215,448 Other Financing Sources (Uses)
Transfers in - - 4,604,440 1,527,000 6,131,440
Transfers out (4,773,315) - - (1,908,125) (6,681,440)
Total other financing
sources (uses) (4,773,315) - 4,604,440 (381,125) (550,000) Extraordinary Item
Successor Agency loan 487,612 121,903 - - 609,515
Net Changes in Fund Balances 23,590,470 209,157 386,692 7,088,644 31,274,963 Fund Balances, Beginning of Year
As restated 142,316,543 23,806,700 (1,377,164) 21,101,022 185,847,101 Fund Balances, End of Year $ 165,907,013 $ 24,015,857 $ (990,472) $ 28,189,666 $ 217,122,064 315 CLICK HERE to Return to Agenda
See Notes to Financial Statements 29
City of La Quinta, California
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Year Ended June 30, 2022
Amounts reported for governmental activities in the statement of activities are different because:

Net changes in fund balances - total governmental funds $ 31,274,963 Governmental funds report capital projects (outlays) as expenditures.

However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation and amortization expense. This is the amount by which capital outlays exceeded depreciation in the current period.

Purchase of capital assets recorded in governmental funds $ 7,167,447 Expenditures classified in various functions
are reclassified as capital additions (5,074,036)
Depreciation and Amortization Expense,
net of adjustments for deletions (7,613,813) (5,520,402) Debt service payments for principal payments are reported as expenditures in the governmental funds, but are not reported as expenses in the statement of activities
Lease principal payments 10,705
Financed purchases payments 19,146
Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (11,920) Governmental funds report OPEB contributions as expenditures.

However, in the Statement of Activities, OPEB expense is measured as the change in OPEB liability and the amortization of deferred outflows and inflows of resources related to OPEB. This amount represents the net change in OPEB related amounts. 16,917 Governmental funds report pension contributions as expenditures.

However, in the Statement of Activities, pension expense is measured as the change in pension liability and the amortization of deferred outflows and inflows of resources related to pension. This amount represents the net change in pension related amounts. 1,841,126 Revenues reported as unavailable revenue in the governmental funds are recognized as operating contributions and grants in the statement of activities. 1,324,426
Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities. 630,189 Change in net position of governmental activities $ 29,585,150 316 CLICK HERE to Return to Agenda
See Notes to Financial Statements 30
City of La Quinta, California
Statement of Net Position – Proprietary Funds
June 30, 2022
Business-Type Governmental
Activities Activities
Enterprise Funds Internal Service
Golf Course Funds
Assets
Current
Pooled cash and investments $ 1,109,952 $ 10,133,133
Receivables
Accrued interest 344 6,340
Prepaid costs - 229,522
Deposits 250,000 -
Inventories 72,319 -
Total current assets 1,432,615 10,368,995
Noncurrent
Capital assets not being depreciated 39,712,955 5,904,645 Capital assets, net of depreciation 2,780,866 7,459,212 Right to use leased assets, net of accumulated amortization 563,778 130,157 Total noncurrent assets 43,057,599 13,494,014
Total assets 44,490,214 23,863,009
Liabilities
Current
Accounts payable 359,509 165,155
Accrued liabilities - 1,416
Deposits payable 35,500 -
Accrued interest 772 170
Current portion of capital leases 250,317 98,772
Total current liabilities 646,098 265,513
Noncurrent Liabilities
Long-term portion of capital leases 315,520 36,462
Total liabilities 961,618 301,975
Net Position
Net investment in capital assets 42,491,762 13,358,780
Unrestricted 1,036,834 10,202,254
Total net position 43,528,596 23,561,034
Total liabilities and net position $ 44,490,214 $ 23,863,009 317 CLICK HERE to Return to Agenda
See Notes to Financial Statements 31
City of La Quinta, California
Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds Year Ended June 30, 2022
Business-Type Governmental
Activities Activities -
Enterprise Funds Internal
Golf Course Service Funds
Operating Revenues
Sales and service charges $ 4,679,163 $ 4,333,901
Insurance recoveries - 82,637
Total operating revenues 4,679,163 4,416,538
Operating Expenses
Administration and general 39,934 296,351
Fuel and oil - 122,100
Maintenance and parts - 123,855
Contract services 4,005,260 675,979
Software and supplies - 1,530,336
Depreciation and amortization expense 505,505 990,046
Other 183,160 -
Total operating expenses 4,733,859 3,738,667
Operating Loss (54,696) 677,871
Nonoperating Revenues (Expenses)
Investment income 4,329 79,631
Net decrease in fair value of
investments (45,279) (315,854)
Miscellaneous revenues - 187,320
Gain on disposal of capital assets - 4,203
Interest expense (12,422) (2,982)
Total nonoperating revenues (expenses) (53,372) (47,682) Income (Loss) Before Transfers (108,068) 630,189
Transfers in 550,000 -
Changes in Net Position 441,932 630,189
Net Position, Beginning of the Year, as restated 43,086,664 22,930,845 Net Position at End of Year $ 43,528,596 $ 23,561,034
318 CLICK HERE to Return to Agenda
See Notes to Financial Statements 32
City of La Quinta, California
Statement of Cash Flows – Proprietary Funds
Year Ended June 30, 2022
Business-Type Governmental
Activities- ActivitiesEnterprise Funds Internal
Golf Course Service Funds
Operating Activities
Cash received from customers and users $ 4,699,093 $ -
Cash received from interfund services provided - 4,339,997 Cash received from insurance recoveries - 82,637
Cash payments to suppliers for goods and services (4,425,303) (2,685,423) Cash payments to employees for services (39,934) -
Net Cash from Operating Activities 233,856 1,737,211
Non-Capital Financing Activities
Cash transfers in 550,000 -
Capital and Financing Activities
Cash paid for lease liability- principal portion (230,784) (122,589) Cash paid for lease liability- interest portion (11,650) (2,812) Capital contributions - 187,320
Acquisition and construction of capital assets (48,570) (948,910) Proceeds from sales of capital assets - 4,203
Net Cash used for Capital and Related Financing Activities (291,004) (882,788) Investing activities
Investment loss (41,082) (238,752)
Net Increase (Decrease) in Cash and Cash Equivalents 451,770 615,671 Cash and Cash Equivalents at Beginning of Year 658,182 9,517,462 Cash and Cash Equivalents at End of Year $ 1,109,952 $ 10,133,133 319 CLICK HERE to Return to Agenda
See Notes to Financial Statements 33
City of La Quinta, California
Statement of Cash Flows – Proprietary Funds
Year Ended June 30, 2022
Business-Type Governmental
Activities- ActivitiesEnterprise Funds Internal
Golf Course Service Funds
Reconciliation of Operating (Loss) to Net Cash
used for Operating Activities
Operating (loss) $ (54,696) $ 677,871
Adjustments to reconcile operating income (loss) to
net cash from (used for) operating activities:

Depreciation and amortization 505,505 990,046
Changes in
Accounts receivable - 6,096
Inventories 19,929 -
Prepaid costs - (7,599)
Accounts payable (236,882) 70,613
Accrued liabilities - 184
Net Cash from (used for) Operating Activities $ 233,856 $ 1,737,211 Non Cash Capital and Related Financing Activities
Lease liability for the acquisition of a right to use leased asset $ (152,272) $ - 320 CLICK HERE to Return to Agenda
See Notes to Financial Statements 34
City of La Quinta, California
Statement of Fiduciary Net Position
June 30, 2022
Pension Trust Private-Purpose
Fund Trust Fund
Successor
Supplemental Agency of the
Pension Plan former RDA
Assets
Pooled cash and investments $ 84,782 $ 18,190,868
Receivables
Notes and loans - 987,464
Accrued interest 54 9,203
Prepaid asset - 304,775
Due from other governments - 1,273,276
Restricted assets
Cash and investments with fiscal agent - 26
Capital assets- land - 8,631,040
Total assets 84,836 29,396,652
Deferred Outflows of Resources
Deferred charge on refunding - 15,766,509
Total deferred outflows of resources - 15,766,509
Liabilities
Accounts payable - 25,036
Accrued interest - 1,078,810
Long-term liabilities
Due in one year - 16,559,682
Due in more than one year - 183,741,791
Total liabilities - 201,405,319
Net Position (Deficit)
Restricted for pensions $ 84,836
Held in trust $ (156,242,158)
321 CLICK HERE to Return to Agenda
See Notes to Financial Statements 35
City of La Quinta, California
Statement of Changes in Fiduciary Net Position
Year Ended June 30, 2022
Pension Trust Private-Purpose
Fund Trust Fund
Successor
Supplemental Agency of the
Pension Plan Former RDA
Additions
Taxes $ - $ 20,065,372
Investment income 671 50,111
Net decrease in fair value of
investments (2,789) (73,710)
Other revenues 5,000 59,282
Total additions 2,882 20,101,055
Deductions
Administrative expenses 12,833 54,421
Contractual services - 1,139,256
Interest and fiscal charges - 1,912,072
Total deductions 12,833 3,105,749
Extraordinary Item
Successor Agency loan principal - (609,515)
Changes in Net Position (9,951) 16,385,791
Net Position/(Deficit) - Beginning of the Year, as restated 94,787 (172,627,949) Net Position/(Deficit) - End of the Year $ 84,836 $ (156,242,158) 322 CLICK HERE to Return to Agenda
33 City of La Quinta, California
Notes to Financial Statements
June 30, 2022
Note 1 - Summary of Significant Accounting Policies
Reporting Entity
The City of La Quinta, California (City) was incorporated May 1, 1982, under the general laws of the State of California. In November 1996, the City became a charter City. The City operates under the Council – Manager form of government.

The City provides many community services including public safety, highway and street maintenance, health and social services, cultural and leisure services, public improvements, planning and zoning services, and community development services.

The accounting policies of the City conform to generally accepted accounting principles as applicable to governments. As required by generally accepted accounting principles, these financial statements present the City and its component units, which are entities for which the City is considered to be financially accountable.

The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization’s governing body and the City is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable if an organization is fiscally dependent (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City’s financial statements to be misleading or incomplete.

All of the City’s component units are considered to be blended component units. Blended component units, although legally separate entities, are, in substance, part of the City’s operations and so data from these units are reported with the interfund data of the primary government.

The following organizations are considered to be component units of the City:

City of La Quinta Public Financing Authority
The La Quinta Public Financing Authority (Financing Authority) was established pursuant to a Joint Exercise of Powers Agreement dated November 19, 1991, between the City and the Former Redevelopment Agency (now Successor Agency). The purpose of the Financing Authority is to provide financing necessary for the construction of various public improvements through the issuance of debt. Although the Financing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Financing Authority and the management of the City has operational responsibility for the Financing Authority. The activities of the Financing Authority are recorded in the debt service fund. Separate financial statements of the Financing Authority are not prepared. 323 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
34 City of La Quinta Housing Authority
The La Quinta Housing Authority (Housing Authority) was established pursuant to California Housing Authorities Law (Health and Safety Code Sections 34200 et seq.) on September 15, 2009. The purpose of the Housing Authority is to provide safe and sanitary housing opportunities for La Quinta residents. Although the Housing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Housing Authority and the management of the City has operational responsibility for the Housing Authority. The activities of the Housing Authority are recorded in the Housing Authority Special Revenue Fund. Separate financial statements of the Housing Authority are not prepared.

Government-Wide and Fund Financial Statements
The basic financial statements of the City are composed of the following:
• Government-wide financial statements
• Fund financial statements
• Notes to the financial statements
Government-Wide Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. All fiduciary activities are reported only in the fund financial statements. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segments are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting City’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Taxes and other items not properly included among program revenues are reported instead as general revenues. Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as other financing sources. Amounts paid to reduce longterm indebtedness of the reporting government are reported as a reduction of the related liability, rather than as expenditures.
324 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
35 Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate.

Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the governmental, proprietary, and fiduciary funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in the aggregate for governmental and proprietary funds. Fiduciary statements include financial information for fiduciary funds. Fiduciary funds of the city primarily represent assets held by the City in a custodial capacity for other individuals or organizations.

Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements
While separate government-wide and fund financial statements are presented, they are interrelated. The governmental activities column incorporates data from governmental funds and internal service funds, while business-type activities incorporate data from the government's enterprise funds. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements.

The government-wide financial statements are reported using the economic resources measurement focus basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred regardless of the related cash flows. Property taxes are recognized in the year they are levied. Grants and similar items are recognized as soon as all eligibility requirements imposed by the providers are met.

Governmental Funds
In the fund financial statements, governmental funds are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets.

Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses a 60-day availability period.

Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed delivered tax revenues are recognized as revenues in the period in which the underlying exchange transaction on which they are based takes place.

Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary nonexchange transactions are recognized as revenues when all applicable eligibility requirements have been met. 325 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
36 Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.

In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are generally included on their balance sheets. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses).

Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.

Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered “available spendable resources”, since they do not represent net current assets.

Recognition of governmental fund type revenues represented by noncurrent receivables are deferred until they become current receivables. Noncurrent portions of other long-term receivables are offset by fund balance reserve accounts.

Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

Proprietary Funds
The City’s enterprise and internal service funds are proprietary funds. In the fund financial statements, proprietary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned, and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets, all deferred outflows of resources, all liabilities, and all deferred inflows of resources (whether current or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the proprietary fund financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as expenditures.
326 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
37 Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Enterprise Funds are charges to customers for sales and services.

Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

Fiduciary Funds
The pension and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting.

Major Funds, Internal Service Funds and Fiduciary Fund Types The City’s major governmental funds are as follows:

General Fund – This fund is the primary fund of the City and is used to account for all revenue and expenditures of the City not legally restricted as to use. A broad range of municipal activities are provided through this fund including City Manager, City Attorney, Finance, City Clerk, Community Development, Police Services, Public Works, and Community Services.

Housing Authority – This fund accounts for the combined housing activities of the Housing Authority in Project Areas 1 and 2 which promotes and provides for quality housing. Revenues will be provided from the receipts and collections of rents, notes and loans. All monies in the Housing Authority must be used in accordance with the applicable housing-related provisions of the California Housing Authorities Law.

Capital Improvement Fund – This capital projects fund is used to account for the planning, design and construction of various capital projects throughout the City.

The City’s major proprietary fund is as follows:

Golf Course – This fund accounts for the activities of the SilverRock Golf Resort.

Other fund types of the City are as follows:

Special Revenue Funds – These funds account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects.

Capital Projects Funds – These funds account for financial resources that are restricted, committed, or assigned to expenditures for capital outlay.

Debt Service Fund – This fund accounts for the servicing of long-term debt. 327 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
38 Internal Service Funds
Equipment Replacement Fund – This fund accounts for equipment and vehicle maintenance and replacement services provided to other departments on a cost-reimbursement basis.

Information Technology Fund – This fund is used to account for the acquisition for computer equipment, maintenance, and services to support information systems within the City. Costs are reimbursed by the benefiting departments.

Park Equipment and Facilities Fund – This fund is used to account for the purchase and replacement of City owned and operated park equipment and facilities. Costs are reimbursed by the benefiting departments.

Insurance Fund – This fund accounts for City-wide insurances: liability, property, earthquake, workers compensation and risk management. Expenses are shared among departments on an allocation basis.

Fiduciary Funds
Pension Trust Fund – This fund accounts for the activities of the Supplemental Pension Savings Plan, which accumulates resources for pension benefit payments to qualified government employees.

Private-Purpose Trust Fund – This fund accounts for the assets and liabilities of the Successor Agency to the Former Redevelopment Agency and its allocated revenue to pay estimated installment payments of enforceable obligations until obligations of the Former Agency are paid in full and assets have been liquidated.

Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Equity Cash and Investments
For financial reporting purposes, investments are adjusted to their fair value. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation or sale of investments.

The City pools cash and investments of all funds, except for assets held within the Section 115 trust and amounts held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s month end cash and investment balance.
328 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
39 Cash and Cash Equivalents
For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Cash equivalents also represent the proprietary fund’s share in the City’s cash and investment pool. Cash equivalents have an original maturity date of three months or less from the date of purchase. For purposes of the statement of cash flows, the entire balance of cash and investments on the combined balance sheet for the proprietary funds is considered cash and cash equivalents.

Lease Receivable
Lease receivable is recorded by the City as the present value of future lease payments expected to be received from the lessee during the lease term, reduced by any provision for estimated uncollectible amounts. Lease receivables are subsequently reduced over the life of the lease as cash is received in the applicable reporting period. The present value of future lease payments to be received are discounted based on the interest rate the City charges the lessee.

Restricted Section 115 Trust Cash and Investments
All assets in the Section 115 Trust are irrevocably dedicated to funding obligations of the City’s pension beneficiaries, other post-employment beneficiaries or costs of administering the Trust. The funds are not considered plan assets of either the pension plan or OPEB plan and are therefore considered restricted assets of the City.

Inventory
Inventory is valued at cost using the first in/first out (FIFO) method. The City uses the consumption method of accounting for inventories.

Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. The City utilizes the consumption method, in which prepaid items are accounted for in the period that the benefit was received.

Capital Assets
Capital assets (including infrastructure) are recorded at cost where historical records are available and at an estimated historical cost where no historical records exist. Contributed capital assets are valued at their acquisition value at the date of the contribution. Generally, capital asset purchases in excess of $5,000 are capitalized if they have an expected useful life of three years or more.

Capital Assets include public domain (infrastructure) consisting of certain improvements including roads, streets, sidewalks, medians, and storm drains.
329 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
40 Capital assets used in operations are depreciated over their estimated useful lives using the straight-line method in the government-wide financial statements and in the fund financial statements of the proprietary funds.

Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective balance sheet.

The following schedule summarizes capital asset useful lives:

Building and improvements 10-30 years
Equipment and furniture 3-20 years
Vehicles 5-10 years
Infrastructure 10-50 years
Software 5-10 years
Right to use leased asset Shorter of useful life or lease term Right to use leased assets are recognized at the lease commencement date and represent City of La Quinta’s right to use an underlying asset for the lease term. Right to use leased assets are measured at the initial value of the lease liability plus any payments made to the lessor before commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term, plus any initial direct costs necessary to please the lease asset into service. Right to use leased assets are amortized over the shorter of the lease term or useful lives of the underlying asset using the straight-line method. The amortization period varies from 3 to 5 years.

Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1 percent of assessed value, plus other increases approved by the voters. The property taxes are recorded initially in a pool, and are then allocated to the cities based on complex formulas. Accordingly, the City of La Quinta accrues only those taxes that are received from the County within sixty days after year-end.

Lien date January 1
Levy date July 1
Due dates November 1 and February 1
Collection dates December 10 and April 10
Deferred Outflows/Inflows of Resources
In addition to assets, the statements of net position and the governmental fund balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net asset that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. Governmental activities recorded deferred outflows of resources related to pensions and other post-employment benefits. See Notes 9 and 11 for more information about deferred outflows of pensions and post-employment benefits, respectively.

The Private Purpose Trust Fund- Successor Agency of the former RDA recorded deferred outflows of resources related to debt refundings. See Note 19 for more information on the deferred outflows of resources related to debt refundings.
330 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
41 In addition to liabilities, the statements of net position and governmental fund balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net asset that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

The City has reported two items on the governmental fund balance sheet that qualify for reporting in this category. The first is unavailable revenues that were not received within the City’s availability period. These amounts are deferred and recognized as inflows of resources in the period that the amounts become available.

At the government-wide statements, this item is eliminated and recognized as revenue in the period earned since “availability” of resources is not a criteria used in government-wide statements. The second item is a deferred inflow related to leases where the City is the lessor. The deferred inflows of resources related to leases is recognized on a straight line basis as an inflow of resources (revenue) over the term of the lease. Additionally, governmental activities recorded deferred inflows of resources related to pensions and OPEB. See Notes 9 and 11 for more information about deferred inflows of pensions and post-employment benefits, respectively.

Compensated Absences
Vacation and sick time is vested on a percentage based on number of years employed at the City. Maximum accumulation of sick and vacation is 40 and 60 days, respectively.

Upon termination or retirement, permanent employees are entitled to receive compensation at their current base salary for all unused vacation leave. If an employee terminates with a minimum of two years’ service, the employee is entitled to receive 25 percent of the value of his unused sick leave. The percentage increases by 25 percent for each five-year period until the employee is entitled to 100 percent of the value of their unused sick leave. This will occur upon the completion of twenty years of continuous employment. The General Fund resources are used to pay for the accumulated benefits to employees.

Long-Term Obligations
In the government-wide financial statements and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities or proprietary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Lease liabilities represent the City’s obligation to make lease payments arising from the lease. Lease liabilities are recognized at the lease commencement date based on the present value of future lease payments expected to be made during the lease term. The present value of lease payments is discounted based on a borrowing rate determined by the City.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
42 Fund Balance
In the fund financial statements, governmental funds report the following fund balance classifications:

Nonspendable includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.

Restricted includes amounts that are constrained on the use of resources by either (a) external creditors, grantors, contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.

Committed includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City’s highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is by a resolution.

Assigned includes amounts that are constrained by the City’s intent to be used for specific purposes but are neither restricted nor committed. City Council is authorized to assign amounts to a specific purpose. The City Council authorizes assigned amounts for specific purposes pursuant to the policy-making powers granted through a resolution.

Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific purposes. The general fund is the only fund that reports a positive unassigned fund balance.

Fund Balance Flow Assumptions – governmental fund financial statements Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied.

It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

Net Position Flow Assumption – government-wide and proprietary fund financial statements Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position is applied. 332 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
43 Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and deferred outflows/inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could differ from those estimates.

New Accounting Pronouncements
Adopted in the Current Year
GASB Statement No. 87 – In June 2017, GASB issued Statement No. 87, Leases. As of July 1, 2021, the City adopted GASB Statement No. 87, Leases. The implementation of this standard establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. The standard requires recognition of certain right to use leased assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. The standard also requires lessors to recognize a lease receivable and deferred inflow of resources. The effect of the implementation of this standard on beginning net position is disclosed in Note 18 and the additional disclosures required by this standards are included in Notes 4 and 5.

Effective in Future Fiscal Years
The City is currently evaluating the potential impact of the following issued, but not yet effective, accounting standards.

GASB Statement No. 91 – In May 2019, the GASB issued Statement No. 91, Conduit Debt Obligations. The objective of this Statement is to provide a single method of reporting conduit debt obligations by issues and eliminate diversity in practice. The Statement is effective for reporting periods beginning after December 15, 2021, or FY 2022/2023. The City has not determined the effect on the financial statements.

GASB Statement No. 94 – In March 2020, the GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). The Statement is effective for reporting periods beginning after June 15, 2022, or FY 2022/2023. The City has not determined the effect on the financial statements.

GASB Statement No. 96 – In May 2020, the GASB issued Statement No. 96, Subscription-based Information Technology Arrangements. The objective of this Statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). The Statement is effective for reporting periods beginning after June 15, 2022, or FY 2022/2023. The City has not determined the effect on the financial statements. 333 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
44 GASB Statement No. 99 – In April 2022, the GASB issued Statement No. 99, Omnibus 2022. The objectives of this Statement are to enhance comparability in accounting and reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The requirements of this Statement related to extension of the use of the London Interbank Offered Rate (LIBOR), accounting for Supplemental Nutrition Assistance Program (SNAP) distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement No. 34, as amended, and terminology updates related to Statements No. 53 and No. 63 are effective upon issuance. The requirements of this Statement related to leases, Public-Private and Public-Public Partnerships (PPPs), and Subscription-Based Information Technology Arrangements (SBITAs) are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. The requirements of this Statement related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement No. 53 are effective for fiscal years beginning after June 15, 2023, and all reporting periods thereafter. The City has not determined the effect on the financial statements.

GASB Statement No. 100 – In June 2022, the GASB issued Statement No. 100, Accounting Changes and Error Corrections—An Amendment of GASB Statement No. 62. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this Statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. The City has not determined the effect on the financial statements.

GASB Statement No. 101 – In June 2022, the GASB issued Statement No. 101, Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. The City has not determined the effect on the financial statements.

Note 2 - Cash and Investments
Cash and investments as of June 30, 2022, are classified in the accompanying financial statements as follows:

Statement of Net Position
Cash and investments $ 199,080,985
Restricted cash and investments 10,137,888
Statement of Fiduciary Net Position
Cash and investments 18,275,650
Cash and investments with fiscal agent 26
Total cash and investments $ 227,494,549

334 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
45 Cash and investment as of June 30, 2022, consist of the following:

Cash on hand $ 4,300
Deposits with financial institutions 9,710,180
Investments 217,780,069
Total cash and investments $ 227,494,549
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized by the California Government Code and the City’s investment policy. The table also identifies certain provisions of the California Government Code (or the City’s investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.

This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment
Maturity Allowed in One Issuer
U.S. Treasury Obligations 5 years N/A N/A
U.S. Agency Securities 5 years N/A 20 million
Local Agency Bonds 5 years N/A N/A
California Local Agency Obligations 5 years N/A N/A
Commercial Paper 270 days 25% 10% of any outstanding issue Certificates of Deposit 5 years 30% 250,000
Negotiable Certificates of Deposits 5 years 30% 250,000 Corporate Notes 5 years 30% 5 million
Investment Pools (Riverside County Pool) N/A N/A N/A
Money Market Mutual Funds N/A 20% 10% of City funds
Local Agency Investment Fund (LAIF) N/A N/A LAIF Limit
Investment Agreements 92 days 20% N/A
Investment Types
Investments Authorized by the City Section 115 Trust
Investments of the Trust are governed by the provisions of the City of La Quinta Section 115 Trust Agreement, rather than the general provisions of the California Government Code or the City’s investment policy.

Investments authorized for funds held in the Section 115 Trust include Equity and Fixed Income Mutual Funds.

The strategic range allowed for Equity and Fixed Income Mutual Funds is 20%-40% and 50%-80%, respectively.

There are no limitations on the maximum amount that can be invested in one issuer or the maximum maturity of an investments.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
46 Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of short term and long-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
1 year
Total Or Less 1 to 3 years 3 to 5 years
Certificates of Deposit $ 31,318,110 $ 6,852,392 $ 17,772,362 $ 6,693,356 Federal agency securities
Federal Farm Credit Bank 12,305,565 2,974,005 7,032,260 2,299,300 Federal National Mortgage Association 6,584,832 999,310 1,894,590 3,690,932 Federal Home Loan Mortgage Corp 5,871,006 - 929,580 4,941,426 Federal Home Loan Bank 12,795,683 - 3,151,383 9,644,300 U.S. Treasury Notes 64,252,055 42,259,095 8,696,350 13,296,610 Corporate Notes 1,850,088 997,095 396,248 456,745
Local Agency Investment Fund 34,180,264 34,180,264 - -
CAMP 27,875,714 27,875,714 - -
Riverside County Pool 11,183,822 11,183,822 - -
Section 115 Trust
Equity Mutual Funds 2,873,349 2,873,349 - -
Fixed Income Mutual Funds 6,689,555 6,689,555 - -
Held by Fiscal Agent
Money Market Mutual Funds 26 26 - -
Total $ 217,780,069 $ 136,884,627 $ 39,872,773 $ 41,022,669 Remaining Maturity (in Years)
Investment Type

336 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
47 Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City's investment policy limits investments in commercial paper and money market mutual funds to those rated the highest rating as rated by Moody’s or Standard and Poor’s (S&P). Presented below are the S&P ratings as of year-end:

Total AAA AA+ AA AAFederal Agency Securities $ 37,557,086 $ - $ 37,557,086 $ - $ - Corporate Notes 1,850,088 852,993 - 499,680 497,415
CAMP 27,875,714 27,875,714 - - -
Total 67,282,888 $ 28,728,707 $ 37,557,086 $ 499,680 $ 497,415 Exempt from Credit Risk disclosure:

U.S. Treasury Notes 64,252,055
Not rated:

Certificates of Deposit 31,318,110
Local Agency Investment Pool 34,180,264
Riverside County Pool 11,183,822
Section 115 Trust:

Equity Mutual Funds 2,873,349
Fixed Income Mutual Funds 6,689,555
Held by Fiscal Agent:

Money Market Mutual Funds 26
Total investments $ 217,780,069
Investment Type
Concentration of Credit Risk
Investments in any one issuer that represent 5 percent or more of total City’s investments are as follows:

Reported Percent of
Investment Type Amount Portfolio
Federal Farm Credit Bank Federal Agency Securities $ 12,305,565 6% Federal Home Loan Bank Federal Agency Securities 12,795,683 6% Issuer

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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
48 Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The City utilizes delivery versus payment for investment purchases, which requires investments to be received prior to delivery of cash payment. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits, or by letters of credit issued by the Federal Home Loan Bank of San Francisco having a value of 105 percent of the secured public deposits.

As a public funds depository Wells Fargo and Bank of the West maintains a public funds deposit collateralization program that is designed to comply with all applicable statutes and regulations governing public funds deposits, including pledge and perfection of collateral. Accounts holding public funds are labeled as such and trigger collateralization. Collateral needs are met based on the prior day close of business. However, same-day collateral requests may be accommodated upon request.

Investment in Riverside County Pool
The City is a voluntary participant in the Riverside County Pooled Investment Fund that is regulated by California Government Code Section 53646 and managed by the Riverside County Treasurer. The City’s investment in this pool is reported in the accompanying financial statements of net position and prepared using the accrual basis of accounting. Investments are reported at fair value. The balance available for withdrawal is based on the accounting records maintained by the County. The Riverside County Pooled Investment Fund is not registered with the Securities and Exchange Commission and is not rated.

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relations to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value. Accordingly, the City’s measurement of fair value of its investment with LAIF is based on uncategorized inputs, not defined as a level 1, level 2, or level 3 input. LAIF is not registered with the Securities and Exchange Commission and is not rated.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
49 Investment in California Asset Management Program
The City is a voluntary participant in the California Asset Management Program (CAMP) that is regulated by the California Government Code Section 53601 (p) and managed by a Board of Trustees comprised of finance directors and treasurers of California public agencies that are members of the Joint Powers Authority. The City’s investment in this pool is reported in the accompanying financial statements of net position and prepared using the accrual basis of accounting. Investments are reported at fair value. The balance available for withdrawal is based on the accounting records maintained by CAMP. CAMP is not registered with the Securities and Exchange Commission.

Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investments categorized as Level 2 are valued using the market approach and quoted market prices.

The City has the following recurring fair value measurements as of June 30, 2022:

Total Level 1 Level 2
Investments
U.S. Treasury Notes $ 64,252,055 $ 64,252,055 $ -
Federal Agency Securities 37,557,086 - 37,557,086
Corporate Notes 1,850,088 - 1,850,088
Certificates of Deposit 31,318,110 - 31,318,110
Section 115 Trust
Equity Mutual Funds 2,873,349 2,873,349 -
Fixed Income Mutual Funds 6,689,555 6,689,555 -
Total leveled investments 144,540,243 $ 73,814,959 $ 70,725,284 Investments with uncategorized inputs
Local Agency Investment Fund 34,180,264
CAMP 27,875,714
Riverside County Pool 11,183,822
Held by Fiscal Agent
Money Market Mutual Funds 26
Total investments $ 217,780,069
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
50 Note 3 - Notes Receivable
In September 1994, the former redevelopment agency sold certain real property to LINC Housing for $2,112,847. The property was used to construct single-family homes and rental units to increase the City's supply of low- and moderate-income housing. The note bears interest at 6 percent per annum and is due in full on June 15, 2029. On February 1, 2012, this receivable was transferred to the Housing Authority, which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2022, the outstanding principal balance is $2,035,388 and the outstanding interest is $3,254,405.

In February 2011, the former redevelopment agency entered into Disposition and Development Agreement with Coral Mountain Partners L.P. (“Coral Mountain”) to fund up to $29,000,000 for the construction of a low- and moderate-income apartment complex with an estimated completion date of the apartment complex of March 2014. The former redevelopment agency’s $29,000,000 loan is evidenced by a Promissory Note executed by Coral Mountain (“Note”). Interest on the outstanding note amount will bear simple interest of 1 percent.

Principal and interest will be repaid on or before May 1st of each year from annual residual receipts as defined in the Note once the project is completed and may be repaid early if the property is refinanced, or if the property is transferred to another entity. On February 1, 2012, this receivable was transferred to the Housing Authority which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2022, the outstanding principal balance is $20,628,343 and the outstanding interest balance is $1,777,312.

Other notes receivable as of February 1, 2012, included in the Housing Authority which took over the housing function of the former redevelopment agency upon dissolution totaled $21,298 at June 30, 2022. 340 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
51 Note 4 - Capital Assets
Capital asset activity for governmental activities for the year ended June 30, 2022, is as follows:

Balance at
July 1, 2021 Balance at
As Restated Additions Deletions Transfers June 30, 2022 Governmental activities
Capital assets, not being depreciated
Land $ 66,901,495 $ 604,525 $ 160,000 $ - 67,346,020
Right of way 285,857,353 - - - 285,857,353
Construction-in-progress 38,189,785 6,992,340 4,574,002 (23,488,638) 17,119,485 Total capital assets,
not being depreciated 390,948,633 7,596,865 4,734,002 (23,488,638) 370,322,858 Capital assets, being depreciated
Buildings and improvements 74,672,282 141,884 - 3,802,065 78,616,231 Equipment and furniture 4,249,712 101,000 262,645 - 4,088,067 Vehicles 1,319,594 796,759 210,684 - 1,905,669
Infrastructure 236,137,878 59,500 870,770 19,686,573 255,013,181 Total capital assets,
being depreciated 316,379,466 1,099,143 1,344,099 23,488,638 339,623,148 Less accumulated depreciation for
Buildings and improvements 39,899,185 2,513,420 - - 42,412,605 Equipment and furniture 2,801,135 321,767 262,645 - 2,860,257 Vehicles 917,005 130,164 58,822 - 988,347
Infrastructure 140,585,492 6,196,642 799,536 - 145,982,598 Total accumulated depreciation 184,202,817 9,161,993 1,121,003 - 192,243,807 Total capital assets,
being depreciated, net 132,176,649 (8,062,850) 223,096 23,488,638 147,379,341 Right to use leased assets, being amortized
Building 78,226 - - - 78,226
Equipment 38,118 - - - 38,118
Vehicles 179,597 - - - 179,597
Total right to use leased assets,
being amortized 295,941 - - - 295,941
Less Accumulated Amortization for
Building - 33,681 - - 33,681
Equipment - 10,791 - - 10,791
Vehicles - 93,984 - - 93,984
Total Accumulated amortization - 138,456 - - 138,456
Total right to use leased assets,
being amortized, net 295,941 (138,456) - - 157,485
Total Governmental Activitites $ 523,421,223 $ (604,441) $ 4,957,098 $ - $ 517,859,684

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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
52 Depreciation expense was charged to the following functions in the Statement of Activities:

General governments $ 364,842
Planning and development 24,629
Community services 1,513,484
Public works 6,407,448
Internal service funds 990,046
$ 9,300,449
Capital asset activity for business-type activities for the year ended June 30, 2022, is as follows:

Balance at
July 1, 2021 Balance at
As Restated Additions Deletions June 30, 2022
Business-Type activities
Capital assets, not being
depreciated
Land $ 39,712,955 $ - $ - $ 39,712,955
Capital assets, being depreciated
Buildings and improvements 6,636,465 - - 6,636,465
Equipment and furniture 1,621,723 48,570 - 1,670,293
Software 20,255 - - 20,255
Total capital assets,
being depreciated 8,278,443 48,570 - 8,327,013
Less accumulated depreciation for
Buildings and improvements 3,723,277 214,548 - 3,937,825 Equipment and furniture 1,529,952 58,114 - 1,588,066
Software 20,255 - - 20,255
Total accumulated
depreciation 5,273,484 272,662 - 5,546,146
Total capital assets,
being depreciated, net 3,004,959 (224,093) - 2,780,866
Right to use leased assets, being amortized
Equipment 644,349 152,272 - 796,621
Less Accumulated Amortization for
Equipment - 232,843 - 232,843
Total right to use leased assets,
being amortized, net 644,349 (80,571) - 563,778
Total Business-Type Activities $ 43,362,263 $ (304,664) $ - $ 43,057,599 Depreciation expense was charged to the following functions in the Statement of Activities:

Golf Course $ 505,505
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
53 Note 5 - Changes in Long-Term Liabilities
The following is a summary of changes in governmental long-term liabilities of the City for the fiscal year ended June 30, 2022:

Balance at
July 01, 2021 Balance Due within
as, restated Additions Deletions June 30, 2022 One year Governmental Activities
Compensated absences payable $ 950,309 $ 962,230 $ 950,310 $ 962,229 $ 268,371 Leases 295,942 - 133,294 162,648 109,536
Financed purchases 41,225 - 19,146 22,079 21,528
Net pension liability 14,502,311 - 6,810,538 7,691,773 - $ 15,789,787 $ 962,230 7,913,288$ $ 8,838,729 $ 399,435 Compensated absences and the net pension liability have been typically liquidated from the General Fund. A description of the City’s net pension liability is detailed at Note 9. A description of the City’s net OPEB (asset)/liability is detailed at Note 11. A description of the City’s lease activity is detailed in Note 6.

Financed Purchases
The City has entered into agreements for the purchase of copiers purchased under financing leases. Such leases require annual payments of principal and interest, with interest rates ranging from 8.47% to 9.5%, and will be fully amortized by the year 2024.

Payments under financed purchases at June 30, 2022 are:

Principal Interest
$ 20,300 $ 1,228
551 -
$ 20,851 $ 1,228
2024
2023
Year Ending June 30,
The following is a summary of changes in business-type activities long-term liabilities of the City for the fiscal year ended June 30, 2022:

July 01, 2021 Balance Due within
as, restated Additions Deletions June 30, 2022 One year Business- Type Activities
Leases $ 644,349 $ 152,272 $ (230,784) $ 565,837 $ 250,317 343 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
54 A description of the City’s lease activity is detailed in Note 6.

Remaining principal and interest payments on the leases are as follows:

Government Activities
Principal Interest
$ 109,536 $ 1,773
42,189 506
10,923 78
$ 162,648 $ 2,357
2025
Year Ending June 30,
2023
2024
Business Activities
Principal Interest
$ 250,317 $ 11,288
191,658 6,190
72,564 2,820
32,029 1,416
19,269 241
$ 565,837 $ 21,955
Year Ending June 30,
2023
2024
2025
2026
2027
Note 6 - Leases
Lessee Activities
The City has entered into multiple lease agreements for buildings and equipment. The City is required to make principal and interest payments through February 2027. The lease agreements have interest rates between 1.5% to 4% based on the City’s estimated incremental borrowing rate at the inception of the lease. As of June 30, 2022, the net right to use asset balance is $721,263 and the lease liability balance is $728,485. The current year amortization and interest expense associated with the lease activities was $371,299 and $16,182.

Lessor Activities
The City has accrued a receivable for three land leases. The remaining receivable for these leases was $1,523,705 for the year ended June 30, 2022. Deferred inflows related to these leases were $1,482,170 as of June 30, 2022. Interest revenue recognized on these leases was $47,794 for the year ended June 30, 2022.

Principal receipts of $130,551 were recognized during the fiscal year. The interest rate on the leases was 3 percent. Final receipt is expected in fiscal year 2043. 344 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
55 Note 7 - Interfund Receivables and Payables
The composition of current interfund receivable and payable balances is as follows:

Due to Other Funds
Non-Major
Due from Other Funds Governmental
General Fund $ 943,965
Interfund balances reflect short term borrowings for deficit cash balances at June 30, 2022.

Note 8 - Interfund Transfers
Non-Major
Transfers In General Fund Governmental Total
Capital Improvements Fund $ 2,696,315 $ 1,908,125 $ 4,604,440 Non-major Governmental Funds 1,527,000 - 1,527,000
Golf Course Fund 550,000 - 550,000
Total $ 4,773,315 $ 1,908,125 $ 6,681,440
Transfer Out
a. $2,696,315 was transferred from the General Fund to the Capital Improvement Fund to fund various capital projects.
b. $1,908,125 was transferred to the Capital Improvement Fund from various non-major funds to support capital project operations and expenses.
c. $1,527,000 was transferred from the General Fund to various non-major funds to support various administrative operations and expenses within the City. d. $550,000 was transferred from the General Fund to the Golf Course Fund to subsidize operations.

Note 9 - Defined Benefit Pension Plan
Miscellaneous Plan
Plan Description
All qualified employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, a costsharing multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under these plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provision, assumption and membership information. Copies of the report can be found on the CalPERS website.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
56 Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: The Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plan’s provisions and benefits in effect at June 30, 2022 are summarized as follows:

Tier I Tier II PEPRA
Before On or After On and after
Hire date November 1, 2012 November 1, 2012 January 1, 2013 Benefit formula 2.5% @55 2% @60 2% @62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 and up 50 and up 52 and up
Monthly benefits, as a % of eligible
compensation 2% to 2.5% 2% to 2.5% 1% to 2%
Required employee contribution rates 8.00% 7.00% 6.75%
Required employer contribution rates 12.200% 8.650% 7.590% Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions are determined annually on an actuarial basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contributions to the pension plan were $4,650,357 for the year ended June 30, 2022.
346 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
57 Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of June 30, 2022, the City reported a liability of $7,691,773 for its proportionate share of the collective net pension liability. The net pension liability was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020.The City’s proportion of the collective net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportion of the collective net pension liability as of June 30, 2020 and 2021 is as follows:

Proportion- June 30, 2020 % 0.13329
Proportion- June 30, 2021 % 0.14222
Change- Increase (Decrease) % 0.00893
For the year ended June 30, 2022, the City recognized pension expense of $2,809,231.

At June 30, 2022, the City reported deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 4,650,357 $ - Differences between expected and actual experience 862,550 - Net difference between projected and actual earnings on pension plan investments - 6,714,510
Change in employer's proportion 184,893 723,690
Difference between the city's contribution and
proportionate share of contributions 508,760 189,091
Total $ 6,206,560 $ 7,627,291
The $4,650,357 reported as deferred outflows of resources resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023.

Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:
$ (1,296,832)
(1,380,466)
(1,538,246)
(1,855,544)
Total $ (6,071,088)
Year Ended June 30,
2023
2024
2026
2025

347 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
58 Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2021 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2020 total pension liability. The total pension liability in the June 30, 2020 actuarial valuation was determined using the following actuarial methods and assumptions:

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method
Discount Rate 7.15%
Inflation 2.50%
Projected Salary Increase Varies by Entry Age and Service Mortality Rate Table Derived using CalPERS' Membership Data for all Fund Post-retirement benefit increase Contract COLA up to 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
Miscellaneous
Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that the City’s contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate. Based on those assumptions, each pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

In determining the long-term expected percent rate of return on pension plan investments, CalPERS took into account both short and long-term market return expectations as well as the expected pension fund cash flows.

Based on the expected benefit payments of the Public Employees’ Retirement Fund, CalPERS indicated that a 19-year horizon was ideal in determining the level equivalent discount rate assumption. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The target allocation and best estimates of arithmetic real rates of return for each major asset class are the same for the Plan.
348 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
59 These geometric rates of return are summarized in the following table:

Strategic Real Return Real Return
Allocation Years 1 - 10 Years 11+
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100%
Asset Class
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net position liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percent point lower or 1 percent higher than the current rate:

Discount Current Discount
Rate - 1% Discount Rate Rate +1%
(6.15%) (7.15%) (8.15%)
Net Pension Liability $ 15,031,557 $ 7,691,773 $ 1,624,078 Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Note 10 - Defined Contribution Plan
Plan Description
The Supplemental Pension Savings Plan is a defined contribution pension plan established by the City to provide retirement excess benefits to general employees of the City. At June 30, 2022, there was one plan member.

There are no required contributions by plan members. During the 2021-2022 fiscal year the City made no contributions to fund the Supplemental Pension Savings Plan. 349 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
60 Note 11 - Other Post Employment Benefit Plan (OPEB)
Plan Description
The City’s Retiree Health Plan is a single-employer defined benefit healthcare plan. The City contributes on behalf of all eligible retirees’ $143/month for the calendar year 2021 and $149/month for calendar year 2022, increased in all future years according to the rate of medical inflation. These benefits are provided per contract between the City and the employee associations. A separate financial report is not available for the plan.

The City participates in the California Employers’ Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund OPEB obligations.

Benefits Provided
Retirees are eligible for medical benefits if they retire at age 50+, have 5+ years of service within CalPERS, and were enrolled in the CalPERS health system at retirement. The City provides PEMHCA minimum for each subscriber, regardless of elected coverage tier.

Employees Covered by Benefit Terms
At June 30, 2021, the most recent valuation date, the following current and former employees were covered by the benefit terms of the plan:

Active employees 94
Inactive employees or beneficiaries currently receiving benefits 24 Total 118
Contributions
The City makes contributions to the plan based on an actuarially determined rate. Employees are not required to contribute to the plan. For the year ended June 30, 2022, the City’s cash contributions to the plan including the implied subsidy were $91,530. The City made no contributions to the CERBT trust. 350 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
61 Net OPEB Liability/(Asset)
Actuarial Assumptions – The net OPEB liability/(asset) in the June 30, 2021 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions
Discount Rate 5.50%
Inflation 2.25%
Investment Rate of Return 5.50%
Mortality (1)
Healthcare Trend Rate 6.7% for fiscal year 2021,
gradually decreasing over
several decades to an ultimate
rate of 3.8% in fiscal year 2076
and later years.
(1) Derived using CalPERS Membership Data for all Funds Mortality rates were based on the CalPERS December 2017 Experience Study, which assumed future mortality improvements using Society of Actuaries (SOA) Scale BB. The Experience Study report can be obtained on the CalPERS website under Forms and Publications.

The actuarial assumptions used in the June 30, 2021 valuation were based on the results of an actuarial experience study for the period.

Discount Rate
The discount rate used to measure the total OPEB liability was 5.50 percent for the Plan. The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
62 Changes in Net OPEB Liability:

The changes in the net OPEB liability/(asset) for the Plan as of June 30, 2022 are as follows:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
Balance at June 30, 2021 $ 1,815,611 $ 1,715,041 $ 100,570 Changes in the year
Service cost 87,732 - 87,732
Interest 102,210 - 102,210
Differences between expected
and actual experience (1,617) - (1,617)
Net investment income - 336,983 (336,983)
Employer contributions - 89,947 (89,947)
Benefit payments (89,947) (89,947) -
Administrative expense - (624) 624
Net changes 98,378 336,359 (237,981)
Balance at June 30, 2022 $ 1,913,989 $ 2,051,400 $ (137,411) Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.50 percent) or 1-percentage-point higher (6.50 percent) than the current discount rate:
1% Decrease Discount Rate 1% Increase
(4.50%) (5.50%) (6.50%)
Net OPEB Liability/(Asset) $ 99,669 $ (137,411) $ (335,885) Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (5.7 percent decreasing to

2.8 percent) or 1-percentage-point higher (7.7 percent decreasing to 4.8 percent) than the current healthcare cost trend rates:
1% Decrease Current Trend Rate 1% Increase
(5.7% decreasing (6.7% decreasing (7.7% decreasing
to 2.8%) to 3.8%) to 4.8%)
Net OPEB Liability/(Asset) $ (386,351) $ (137,411) $ 170,042 352 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
63 For the year ended June 30, 2022, the City recognized OPEB expense of $74,613. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Deferred
Outflows of Inflows of
Resources Resources
OPEB contributions subsequent to measurement date $ 91,530 $ - Changes in assumptions 35,344 34,886
Difference between expected and actual liability 123,098 1,451 Net difference between projected and investment earnings - 182,928 Total $ 249,972 $ 219,265
The $91,530 reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability for the fiscal year ending June 30, 2023. Other amounts reported as deferred outflows or deferred inflows of resources related to OPEB will be recognized in as OPEB expense as follows:
$ (21,643)
(33,313)
(30,203)
(32,121)
16,412
40,045
$ (60,823)
2026
Thereafter
Total
Year Ended June 30,
2023
2024
2025
2026
Note 12 - Section 115 Trust
In the fiscal year 2019, the City Council approved the creation of a Section 115 Trust Agreement with U.S Bank National Association, and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established as a means to set aside monies to fund the City’s pension and OPEB obligations. Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing benefits to plan members, and the assets are protected from creditors of the City. The purpose of the creation of the section 115 Trust was to address the City’s pension obligations by accumulating assets to reduce the net pension liability. However, in accordance with generally accepted accounting principles, the assets in the Section 115 Trust are not considered to have present service capacity as plan assets and are therefore considered restricted assets of the City rather than pension plan assets. Accordingly, the Section 115 Trust’s assets are recorded as restricted for pension benefits in the City’s General Fund rather than assets of the pension plan during the measurement of the net pension liability. The assets held in trust will be considered pension plan assets at the time they are transferred out of the Trust into the pension plan.

The balance in the Trust for the fiscal year ended June 30, 2022 was $10,137,888. The City currently funds its OPEB obligations through the CERBT program, and although the Section 115 Trust is able to accept OPEB funds, the City has no immediate plans to fund OPEB obligations through the Section 115 Trust. 353 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
64 Note 13 - Risk Management
Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of La Quinta is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers’ agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

Self-Insurance Programs of the CJPIA
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for selfinsurance programs is based on actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.

Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance.

Workers’ Compensation
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers. 354 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
65 For 2020-21 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

Purchased Insurance
Property Insurance – The City of La Quinta participates in the all-risk property protection program of the CJPIA.

This insurance protection is underwritten by several insurance companies. City of La Quinta property is currently insured according to a schedule of covered property submitted by the City of La Quinta to the CJPIA. City of La Quinta property currently has all-risk property insurance protection in the amount of $85,196,200. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Special Event Tenant User Liability Insurance – The City of La Quinta further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City of La Quinta according to a schedule. The City of La Quinta then pays for the insurance. The insurance is facilitated by the Authority.

Earthquake and Flood Insurance – The City of La Quinta purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority.

The coverage will not pay for loss or damage caused by “earthquake shock” until the amount of loss or damage exceeds 5% per unit of coverage subject to a minimum deductible of $100,000 per occurrence.

Crime Insurance – The City of La Quinta purchases crime insurance coverage from Alliant Insurance Services. The policy covers theft, forgery, identity fraud, computer crime, and monetary fraud with a single loss limit of $1,000,000 and a deductible of $5,000 per occurrence.

Cyber Incident Insurance – The City of La Quinta purchases Cyber Incident Response insurance coverage through the Authority. The maximum single limit of insurance is $1,000,000.

Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage.
355 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
66 Note 14 - Fund Balance
Fund Balance Commitments
In the governmental fund financial statements, committed reserves include:

Natural Disaster Emergency Reserves: These funds may be used for the preparation, recovery, and restoration of services before, during and/or after a natural disaster (such as flood, earthquake, etc.) as defined by City Code

2.20.020.

The target is $10,000,000 and will be reviewed every five years by conducting a risk analysis of all City assets, insurance levels, and potential federal/state contributions towards disaster recovery efforts. For the year ended June 30, 2022, the City has committed $10,000,000 for this purpose.

Economic Downturn Reserves: These funds may be used in such instances as a declared national, state, or regional recession; loss of a major (top 10) revenue-generating business; or a natural disaster resulting in a significant decline in revenues. These reserves may also be used if overall revenues decrease, or expenditures increase more than 10% of the previous year’s actual revenues or expenditures.

The target is $11,000,000, based on a 10-year analysis of the revenues and expenditure flows (which included the financial impacts of the Great Recession). The target will be evaluated again in the event of another significant economic downturn. For the year ended June 30, 2022, the City has committed $11,000,000.

Cash Flow Reserves: These funds are maintained to have adequate cash on hand to account for the uneven receipt of revenue. For example, property tax accounts for a large percentage of annual revenue, the bulk of which is not remitted until December and May of each year.

The target is $5,000,000 and will be determined annually by analyzing the prior fiscal year by month and calculating the largest cumulative deficit between revenues and expenditures, with a minimum expectation of approximately 10% of operating expenditures reserved. The cash flow reserve is fully funded as of June 30, 2022.

Capital Improvement Reserves: These funds may be used for capital assets and infrastructure rehabilitation, improvement, and replacement.

The target is $10,000,000 and is based on annual depreciation of assets. For the year ended June 30, 2022, the City has committed $10,000,000.

Carryovers: These funds are items appropriated in a prior fiscal year that have yet to be spent. Carryovers committed to Fiscal Year 2021-2022 totaled $1,209,100 at June 30, 2022. 356 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
67 Assigned Fund Balance
The City has the following assigned fund balance shown on the balance sheet:

Assigned to public safety represents property tax accumulated and withheld by the County of Riverside to be used for fire protection, disaster preparedness, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assists. The assigned fund balance related to this item as of June 30, 2022 is $11,183,821.

Assigned to capital projects is comprised of carryover balances for capital projects. The capital project carryover balances as of June 30, 2022 are $30,761,847. Accumulated resources related to the City’s sales tax Measure G is $15,355,043 as of June 30, 2022.

Deficit Fund Balance
At June 30, 2022, the following funds had deficit fund balances:

Major Capital Projects Funds
Capital Improvement $ (990,472)
Nonmajor Special Revenue Funds
Quimby (713,669)
Housing Grant (123,215)
Disaster Reovery (97,108)
Nonmajor Capital Projects Funds
Library Development (1,273,276)
Note 15 - Golf Course Management Agreement
The City entered into an agreement with Landmark Golf Management LLC (operator) to manage the golf operations at the city-owned SilverRock Golf Course. The Agreement entered into on April 6, 2004, sets forth a five-year term commencing upon the completion of the golf course. On January 14, 2005, the golf course was deemed to be complete, and management was turned over to the operator. The contract has been amended and extended numerous times with the current contract expiring June 30, 2022. The contract provides that the operator will manage the day-to-day operations, hire employees, provide golf pro shop and food services, manage all marketing and promotional activities, prepare the annual budget report for Council consideration, and manage accounting and payroll functions. In addition to the annual payment for management services, the City has advanced the operator $250,000 to pay for golf course expenses. Twice a month the operator submits a request for reimbursement to the City to replenish the City’s advance. In addition, the agreement sets forth the establishment of a capital reserve fund of 2 percent of green fees. During the fiscal year, the reserve allocation was suspended. For the fiscal year ending June 30, 2022, the Golf Course had a loss before transfers of $108,068.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
68 Note 16 - Construction Commitments
Various construction projects were in progress at June 30, 2022. Projects costs are paid out of the capital improvements fund. The following material construction commitments, for which funds have been encumbered, existed at June 30, 2022, with an estimated cost to complete.

Expenditures
Project Contract to date as of Remaining
Project Name Number Amount June 30, 2022 Commitments
Capital Improvement Fund
Dune Palms Bridge Improvement 111205 18,176,565 $ $ (3,168,202) $ 15,008,363 LQ Village Complete Streets- Road Diet Project 151603 12,567,196 (11,955,639) 611,557 La Quinta X Park 151609 4,686,639 (4,482,357) 204,282
Civic Center Campus Lake/Irrigation Conversion 201606 675,270 (152,530) 522,740 Silverrock Event Space 201608 7,304,503 (7,002,181) 302,322 Washington Street at Fred Waring Dr 201701 1,860,744 (1,739,359) 121,385 Eisenhower Retention Basin Landscape 201704 750,000 (385,987) 364,013 Ave 53 Jefferson St Roundabout 201709 2,651,617 (259,000) 2,392,617 Corporate Yard Admin Offices & Crew 201805 411,013 (55,773) 355,240 Village Art Plaza Promenade & Cultural Campus 201901 3,310,000 (60,087) 3,249,913 Avenue 50 Bridge Spanning The Evacuation Channel 201902 16,349,000 (8,869) 16,340,131 LQ Skate Park Conver to Other Activity 201903 263,000 (315) 262,685 Hwy 111 Corridor Area Plan Implementation 201905 2,250,000 (464,704) 1,785,296 Citywide Catch Basin Modification 201908 250,000 - 250,000 Washington St at Ave 50/Calle Tampico 201923 195,400 (22,915) 172,485 Monroe Street Pavement Rehab (Ave 52) 202001 941,000 (473,877) 467,123 SilverRock Retention Basin Soil Stabilization 202007 437,250 (231,054) 206,196 Dune Palms Rd Pavement Rehab- Fred Waring to Miles 202101 1,021,100 (1,580) 1,019,520 Fritz Burns Park Improvements 202102 350,000 (54,172) 295,828 Citywide Striping Refresh 202104 400,000 (30,770) 369,230 Note 17 - Reimbursement Agreements
On September 9, 2014, the City entered into a sales tax sharing agreement. Under the terms of the agreement the City shall make quarterly payments of 50 percent of any sales tax generated from the business in an amount not to exceed $400,000 over an eight-year period. Due to the reporting of sales tax information by the California Department of Tax and Fee Administration to the City, the reimbursement payments by the City will lag by one quarter. The agreement terminates when either the $400,000 limit is reached or in eight years whichever comes first. The business opened in December 2014. As of June 30, 2022, the City made $360,345 in reimbursement payments to the owner leaving an outstanding balance of $39,655. 358 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
69 Note 18 - Adoption of New Standard and Correction of Error As of July 1, 2021, the City adopted GASB Statement No. 87, Leases. The implementation of the standard established a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. The Statement requires recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. The standard also requires lessors to recognize a lease receivable and deferred inflow of resources. Beginning net position/fund balance was restated to retroactively adopt the provisions of GASB Statement No. 87.

As part of the current year’s reconciliation of Construction in Progress (CIP) balances, the City identified an entry made in the previous year in which a CIP project was erroneously written off twice. Additionally, as part of the current year reconciliation of depreciated assets, the City identified an asset deletion that was not previously written off. In order to correct the entry, the Governmental Activities beginning net position has been restated.

As part of the current year’s testing of the Private-Purpose Trust Fund – Successor Agency of the Former RDA long term liabilities, the City identified a bond principal payment that was incorrectly recorded in the prior year.

In order to correct the entry, the funds beginning net position has been restated.

Private-Purpose
Business-Type Trust Fund
Activities Successor
Governmental Enterprise Funds General Agency of the
Activities Golf Course Fund former RDA
Net Position (Deficit)/Fund Balance at July 1, 2021, as previously reported $ 728,802,408 $ 43,086,664 $ 142,316,543 $ (171,262,948) Recognition of right to use leased asset 295,941 644,349 - - Recognition of lease receivables 1,612,721 - 1,612,721 - Recognition of lease liability (295,941) (644,349) - -
Recognition of deferred inflows of resources (1,612,721) - (1,612,721) - Net write off of previously reported capital lease liability 104,866 - - - Write off of deletions not previously written off (42,009) - - - Recognition of CIP previously written off 4,277,302 - - - Bond payment previously incorrectly recorded - - - (1,365,001) Net Position (Deficit)/Fund Balance $ 733,142,567 $ 43,086,664 $ 142,316,543 $ (172,627,949) Note 19 - Successor Agency Trust for Assets of Former Redevelopment Agency On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of La Quinta that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 3, 2012, the City Council elected to become the Successor Agency for the Former Redevelopment Agency (‘Former Agency”) in accordance with the Bill as part of City resolution number 2012-002.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
70 After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the Former Agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

The Successor Agency to the Former Agency is reported as a fiduciary fund (private purpose trust fund).

Cash and Investments
Cash and investments reported in the accompanying financial statements consisted of the following:

Cash and investments pooled with the City $ 18,190,868
Cash and investments with fiscal agent 26
$ 18,190,894
See note 2 for required cash and investments disclosures.

Loans Receivable
Owner Participation Agreement – Torre Nissan
In June 2011, the Former Agency entered into an Owner Participation Agreement (OPA) with an auto dealer, Mega Dealer, LLC (“Torre Nissan”) that provides for the Former Agency to provide a rehabilitation loan to Torre Nissan of up to $1,500,000 for the remodeling of the existing dealership and an expansion of the dealership facility to accommodate a new line of electric and commercial vehicles. The new expansion will also include service and parts sales facilities. In connection with the OPA, Torre Nissan has executed a promissory note, which is secured by a subordinated deed of trust, and an operating covenant. The loan will be repaid by crediting future sales and property tax increment taxes generated on the site until the cumulative taxes collected equals the loan amount. If Nissan Motor Company ceases to exist, the note will be cancelled, and the operating covenant will terminate. At the end of the ten-year operating covenant, the operating covenant will terminate, and the note will be cancelled, and any outstanding loan balance will be forgiven. The balance at June 30, 2022 is $987,464.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
71 Due from other Governments
La Quinta Library
In April 2005, an advance of $2,490,273 was made from the former redevelopment agency to provide funding for the construction of the public library. The loan accrues interest at the earnings rate of the City’s investment pool fund. The remaining balance of this loan at June 30, 2022, is $1,273,276.

Deferred Outflows of Resources
As debt is refunded, the difference between the carrying value of the refunded debt and the reacquisition price is recorded as a deferred outflow of resources and amortized over the shorter of the new or refunded debt, whichever is shorter. Activity during the fiscal year is comprised of the following:

Balance at Balance
July 1, 2021 Additions Deductions June 30, 2022
Deferred charge on refunding $ 16,891,504 $ - $ 1,124,995 $ 15,766,509 Long-Term Debt
A description of long-term debt outstanding of the Successor Agency as of June 30, 2022, follows:

Restated
Balance at Balance Due within
July 1, 2021 Additions Repayments June 30, 2022 One year Tax allocation bonds $ 186,295,000 $ - $ 11,985,000 $ 174,310,000 $ 13,190,000 City loans 30,088,278 609,516 3,303,610 27,394,184 3,369,682 Unamortized premiums/
discounts (1,413,349) - 10,638 (1,402,711) -
Total $ 214,969,929 $ 609,516 $ 15,299,248 $ 200,301,473 $ 16,559,682 2016 Series A
On December 22, 2016, the La Quinta Redevelopment Project Areas No. 1 and 2 Subordinate Tax Allocation Refunding Bonds 2016 Taxable Series A Bonds were issued for $35,055,000 by the Successor Agency to the La Quinta Redevelopment Agency (the “Agency”) to refinance on an advance basis the La Quinta Redevelopment Agency’s (the “Prior Agency”) previously issued $6,000,000 La Quinta Redevelopment Project Area No. 2, Subordinate Taxable Tax Allocation Bonds, Series 2011 (the “2011 Project Area No. 2 Taxable Bonds”) of which $5,810,000 was outstanding and the Prior Agency’s loan obligation under the Loan Agreement, dated February 3, 2004 as supplemented by the Second Supplemental Loan Agreement, dated as of March 1, 2011 (the “2011 Loan Obligation”) in connection with the La Quinta Financing Authority’s previously issued $28,850,000 Local Agency Subordinate Taxable Revenue Bonds, 2011 Series A (the “2011 Taxable Housing Bonds”) of which $26,635,000 was outstanding.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
72 The Bonds were issued on a subordinate basis to the $65,600,000 Successor Agency to the La Quinta Redevelopment Agency, La Quinta Redevelopment Project Areas No. 1 and 2, Tax Allocation Refunding Bonds, 2014 Series. The Bonds are payable from and secured by the Pledged Tax Revenues, as defined herein, to be derived from the La Quinta Redevelopment Project Area No. 1 and La Quinta Redevelopment Project Area No. 2.

The principal of and interest on the Bonds are payable solely from the pledged tax revenues allocated to the Successor Agency from the project areas. The principal balance of outstanding bonds at June 30, 2022, is $27,985,000 with an unamortized discount of $186,173.

The Bonds mature in 2040, but may be called before maturity and redeemed at the option of the Agency, in whole or in part, from the proceeds of refunding bonds or other available funds, on September 1, 2026 or on any date thereafter prior to maturity at a redemption price equal to the principal amount of Bonds to be redeemed, without premium, plus accrued interest to the redemption date.

Principal Interest Total
$ 1,430,000 $ 1,079,255 $ 2,509,255
1,465,000 1,035,479 2,500,479
1,510,000 988,315 2,498,315
1,565,000 937,680 2,502,680
1,620,000 882,845 2,502,845
9,020,000 3,438,433 12,458,433
10,085,000 1,311,415 11,396,415
1,290,000 63,152 1,353,152
$ 27,985,000 $ 9,736,574 $ 37,721,574
Year Ending June 30,
2023
2024
2025
2026
2028-2032
2033-2037
2038-2040
2027
2021 Series A
On April 14, 2021, the Agency issued $156,915,000 in Series 2021 A Tax Allocation Refunding Bonds to refund the Series 2013 A and B and Series 2014 A Tax Allocation Bonds.

The bonds are payable in annual installments ranging from $4,785,000 to $13,610,000 until maturity on September 1, 2034. Interest is payable semiannually on March 1 and September 1 of each year, at a rate of

2.774%. Bonds outstanding at June 30, 2022 were $146,325,000. The principal and interest on the bonds are payable solely from the pledged tax revenues allocated to the Successor Agency from the project areas. 362 CLICK HERE to Return to Agenda
City of La Quinta, California
Notes to Financial Statements
June 30, 2022
73 Future debt service requirements on these bonds are as follows:

Principal Interest Total
$ 11,760,000 $ 2,449,336 $ 14,209,336
11,790,000 2,405,638 14,195,638
11,845,000 2,338,010 14,183,010
11,920,000 2,227,650 14,147,650
12,060,000 2,072,532 14,132,532
63,635,000 6,794,780 70,429,780
23,315,000 709,725 24,024,725
$ 146,325,000 $ 18,997,671 $ 165,322,671
Year Ending June 30,
2028-2032
2033-2035
2023
2024
2025
2026
2027
Loans from the City of La Quinta
The City of La Quinta loaned money to the Former Agency to cover operating and capital shortfalls. In a letter dated November 6, 2013, the California Department of Finance approved the loans as enforceable obligations to be paid through Successor Agency property tax. This loan approved split between the City’s General and the Housing Authority Funds. As of June 30, 2022, principal and interest due to the City of La Quinta was $27,394,184, and is included as part of the due from other governments balance in the City’s General and the Housing Authority Funds.

On November 22, 2017, the Department of Finance (DOF) approved the last and final Recognized Obligation Payment Schedules (ROPS). The ROPS is a comprehensive schedule which includes all bond debt service payments, City loan repayments, administration, and annual reporting requirements from fiscal years 2018-2019 to 2039-2040.

Pledged Tax Revenues
The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low and Moderate Income Housing set-aside and pass through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish Low and Moderate Income Housing projects and to defease previously issued bonds. Assembly Bill 1X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency. Total principal and interest remaining on the debt is $203,044,245 with annual debt service requirements as indicated above. For the current year, the total property tax revenue recognized by the Successor Agency for the payment of indebtedness incurred was $20,063,872 and the debt service obligation on the bonds was $15,285,741.

Insurance
The Successor Agency of the Former Agency is covered under the insurance policy of the City of La Quinta at June 30, 2022.
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City of La Quinta, California
Notes to Financial Statements
June 30, 2022
74 Note 20 - Extraordinary Item
Annual loan repayments of the loan between the City and the Successor Agency are first applied to principal then interest and when received are allocated 80 percent General Fund and 20 percent Housing Authority Fund.

The interest accrued on the adjusted principal amount is reflected as an extraordinary gain by the City and an extraordinary loss in the Successor Agency. The Department of Finance approval of the last and final ROPS increased the quarterly interest rate (from 3% to 4%, since the inception of the loan in November 2006). The interest due as of June 30, 2022 was $14,358,699.

Note 21 - Subsequent Events
CalPERS Investment Return
In July of 2022, CalPERS announced a net investment return of negative 6.1% for fiscal year ending 2021-22.

This, along with the change in the discount rate to 6.8% will negatively impact the GASB 68 Net Pension Liability in future reporting periods. As the investment pool experienced gains in fiscal year 2021 resulting in a drastically reduced liability in fiscal year 2022, the City expects the inverse to be true in fiscal year 2023 as all gains were lost in fiscal year 2022. See Note 9 for further discussion on the Net Pension Liability and details as to the timing of the actuarially driven reporting process.

Highway 111 Bridge Funding
In November 2020, Caltrans advised the City that the Highway Bridge Planning (HBP) Funding Program had been oversubscribed for FY2020/21 and 2021/22 and there is no additional programming capacity for projects already in construction or ready to advertise.

At the direction of the City Council, in June 2021, the City agreed to provide “at risk” advance funding using the Advance Construction Procedure outlined in Section 3.7 of the Caltrans Local Procedures Manual, and Caltrans approved the City’s request.

Due to higher engineer’s estimates, the updated construction phase which includes construction, construction engineering, and contingency is estimated at $25,370,901. The HBP Funding will ultimately contribute 88.53% or up to $15,905,300 toward eligible (Construction Phase) costs which the City has agreed to advance. Staff and the Financial Advisory Commission (FAC) recommend using a combination of Unassigned Reserves and Measure G Reserves for this advance funding. The City anticipates these funds will be reimbursed within two to five fiscal years.

On October 18, 2022, City Council approved an additional $4,501,803 in advanced funding from the City’s unassigned reserves. The bids received were higher than the current budget and funding made available to the project. Staff recommends awarding the project and requesting additional funds from both the Caltrans sponsored Highway Bridge (HBP) Funding Program and the Coachella Valley Association of Governments (CVAG). 364 CLICK HERE to Return to Agenda
Required Supplementary Information
June 30, 2022
City of La Quinta, California
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This Page Left Intentionally Blank
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See Note to Required Supplementary Information 77
City of La Quinta, California
Budgetary Comparison Schedule – General Fund
Year Ended June 30, 2022
Variance with
Actual Final Budget
Original Final Amounts Positive (Negative)
Budgetary Fund Balance, July 1 $ 142,316,543 $ 142,316,543 $ 142,316,543 $ - Resources (Inflows)
Taxes 45,957,000 58,047,000 63,010,284 4,963,284
Licenses and permits 2,252,000 3,572,000 4,521,449 949,449 Intergovernmental 8,251,100 8,099,422 8,636,752 537,330 Charges for services 876,010 876,010 1,623,951 747,941
Use of money and property 545,000 545,000 (4,016,341) (4,561,341) Fines and forfeitures 294,000 609,000 657,589 48,589
Miscellaneous 629,100 629,100 562,810 (66,290)
Extraordinary Item - - 487,612 487,612
Amounts available for appropriations 201,120,753 214,694,075 217,800,649 3,106,574 Charges to Appropriation (Outflows)
General government
Legislative 302,200 302,200 251,153 51,047
City manager 1,076,000 1,096,000 796,578 299,422
City attorney 696,000 796,000 370,189 425,811
Marketing 1,325,900 1,540,900 1,389,343 151,557
Human resources 376,000 411,000 269,015 141,985
City clerk 625,200 667,200 586,861 80,339
Fiscal services 1,444,100 1,444,100 1,241,161 202,939
Central services 3,155,850 5,441,850 4,776,763 665,087
The Hub customer services 986,000 1,066,000 834,387 231,613 Public safety
Police 17,805,100 17,805,100 16,831,255 973,845
Code compliance 1,506,320 1,559,320 1,312,923 246,397
Fire 7,615,800 7,646,300 7,542,121 104,179
Planning and development
Current planning 678,600 748,600 559,340 189,260
Public buildings 1,321,200 1,378,700 1,374,563 4,137
Building & safety 919,800 1,094,800 960,672 134,128
Administration 656,200 746,200 816,867 (70,667)
Community services
Community services admin 808,500 888,500 661,768 226,732 Wellness center 597,900 677,900 612,277 65,623
Recreation programs/special events 908,300 1,078,300 640,734 437,566 Park maintenance 2,530,900 2,656,900 2,445,674 211,226
Budget Amounts
367 CLICK HERE to Return to Agenda
See Note to Required Supplementary Information 78
City of La Quinta, California
Budgetary Comparison Schedule – General Fund
Year Ended June 30, 2022
Variance with
Actual Final Budget
Original Final Amounts Positive (Negative)
Budget Amounts
Public works
Administration $ 739,900 $ 739,900 $ 535,839 $ 204,061
Development services 431,200 448,200 374,998 73,202
Maintenance/operations - street 496,600 503,600 426,354 77,246 Engineering services 761,800 1,101,900 758,472 343,428
Capital outlay 505,000 1,246,322 739,530 506,792
Debt Service
Principal - - 10,705 (10,705)
Interest - - 779 (779)
Transfers out 6,892,356 35,854,857 4,773,315 31,081,542 Total charges to appropriations 55,162,726 88,940,649 51,893,636 37,047,013 Budgetary Fund Balance, June 30 $ 145,958,027 $ 125,753,426 $ 165,907,013 $ 40,153,587 368 CLICK HERE to Return to Agenda
See Note to Required Supplementary Information 79
City of La Quinta, California
Budgetary Comparison Schedule – Housing Authority
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 23,806,700 $ 23,806,700 $ 23,806,700 $ - Resources (Inflows)
Use of money and property 195,400 195,400 960,143 764,743 Extraordinary item - 370,000 121,903 (248,097)
Miscellaneous 711,000 1,136,000 365,484 (770,516)
Amounts available for appropriations 24,713,100 25,508,100 25,254,230 (253,870) Charges to Appropriation (Outflows)
Planning and development 1,542,200 1,761,200 1,187,673 573,527 Community services 250,000 250,000 50,700 199,300
Total charges to appropriations 1,792,200 2,011,200 1,238,373 772,827 Budgetary Fund Balance, June 30 $ 22,920,900 $ 23,496,900 $ 24,015,857 $ 518,957 Budget Amounts
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80 City of La Quinta, California
Schedule of Proportionate Share of the Net Pension Liability – Miscellaneous Plan Last 10 Years*
2015 2016 2017 2018 2019 2020 2021 2022
Proportion of the net pension liability 0.1034% 0.1260% 0.1257% 0.1272% 0.1287% 0.13134% 0.13329% 0.14222% Proportionate share of the net
pension liability $ 6,433,391 $ 8,651,290 $ 10,874,098 $ 12,612,523 $ 12,403,691 $ 13,458,200 $ 14,502,311 $ 7,691,773 Covered payroll $ 5,421,945 $ 5,480,758 $ 5,569,002 $ 5,739,416 $ 6,064,875 $ 6,669,204 $ 7,066,830 $ 6,238,425 Proportionate share of the net
pension liability as a percentage
of covered payroll 118.65% 157.85% 195.26% 219.75% 204.52% 201.80% 205.22% 123.30% Plan fiduciary net position as a
percentage of the total pension
liability 79.82% 78.40% 74.06% 73.31% 75.30% 77.73% 77.71% 90.60% * - Fiscal year 2015 was the first year of implementation, therefore, only eight years are shown.

Changes in Assumptions
The discount rate changed from 7.65 percent used for the June 30, 2016 measurement date to 7.15 percent used for the June 30, 2017 measurement date.

Covered Payroll
In accordance with GASB Statement No. 82, Pension Issues - An Amendment of GASB Statement No. 67, No. 68, and No. 73, we have restated to show covered payroll based on pensionable earnings.
371 CLICK HERE to Return to Agenda
82 City of La Quinta, California
Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios Last 10 Years*
2018 2019 2020 2021 2022
Total OPEB Liability
Service cost $ 90,827 $ 93,438 $ 85,174 $ 88,219 $ 87,732 Interest 93,346 100,177 93,071 97,183 102,210
Differences between expected and
actual experience - 71,533 - 103,495 (1,617)
Changes of assumptions - (44,229) (14,219) 44,464 -
Benefit payments (91,822) (86,570) (98,584) (98,490) (89,947) Net Change in Total OPEB Liability 92,351 134,349 65,442 234,871 98,378 Total OPEB liability - beginning 1,288,598 1,380,949 1,515,298 1,580,740 1,815,611 Total OPEB liability - ending $ 1,380,949 $ 1,515,298 $ 1,580,740 $ 1,815,611 $ 1,913,989 Plan Fiduciary Net Position (FNP)
Employer contributions $ - $ 1,609,970 $ 98,584 $ 98,490 $ 89,947 Net investment income - (1,680) 106,805 88,052 336,983
Benefit payments - (86,570) (98,584) (98,490) (89,947)
Administrative expense - (406) (327) (803) (624)
Net Change in Plan Fiduciary Net Position - 1,521,314 106,478 87,249 336,359 Plan Fiduciary Net Position- Beginning of Year - - 1,521,314 1,627,792 1,715,041 Plan Fiduciary Net Position- End of Year $ - $ 1,521,314 $ 1,627,792 $ 1,715,041 $ 2,051,400 Net OPEB liability/(asset) - End of Year $ 1,380,949 $ (6,016) $ (47,052) $ 100,570 $ (137,411) Fiduciary Net Position as a percentage of
the Total OPEB Liability 0.0% 100.4% 103.0% 94.5% 107.2% Covered-employee payroll 5,603,428 6,064,875 6,669,204 7,066,830 6,238,425 Net OPEB liability/(asset) as a percentage of
covered-employee payroll 24.6% -0.1% -0.7% 1.4% -2.2%
Notes to Schedule:
* Fiscal year 2018 was the first year of implementation, therefore only five years are shown.

Changes in Assumptions
The discount rate and long-term expected rate of return changed from 6.00 percent used for the June 30, 2019 measurement date to 5.50 percent used for the June 30, 2020 measurement date.

The inflation assumption was changed from 2.50 percent used for the June 30, 2019 measurement date to 2.25 percent used for the June 30, 2020 measurement date.

For the June 30, 2020 measurement date, healthcare trend rates were reset to reflect updated cost increase expectations. 372 CLICK HERE to Return to Agenda
83 City of La Quinta, California
Schedule of OPEB Contributions
Last 10 Years*
2018 2019 2020 2021 2022
Actuarially determined contribution (ADC) $ 201,513 $ 88,280 $ 90,229 $ 86,939 $ 101,376 Contributions in relation to the (ADC) 1,609,970 98,584 98,490 89,947 91,530 Contribution deficiency (excess) (1,408,457) (10,304) (8,261) (3,008) 9,846 Covered payroll $ 6,064,875 $ 6,669,204 $ 7,066,830 $ 6,238,425 $ 6,580,736 Contributions as a percentage of payroll 26.5% 1.5% 1% 1% 1% Notes to Schedule
Valuation date: Actuarially determined contribution rates are calculated as of June 30, one year prior to the end of the fiscal year in which contributions reported.

Methods and assumptions used to determined contribution rates:

Actuarial cost method Entry-Age Normal Cost Method
Amortization method Level percent of payroll
Amortization period 19 years
Asset valuation method Market value
Inflation 2.25%
Healthcare Trend Rate 7% in the first year, trending down to 4% over 58 years.

Investment rate of return 5.50%
Retirement age 55
Mortality Derived using CalPERS Membership Data for all Funds Notes to Schedule:
* Fiscal year 2018 was the first year of implementation, therefore only five years are shown. 373 CLICK HERE to Return to Agenda
84 City of La Quinta, California
Note to Required Supplementary Information
June 30, 2022
Note 1 - Budget Procedures
General Budget Policies
The City adopts an annual budget prepared on the modified accrual basis of accounting for its governmental funds and on the accrual basis of accounting for its proprietary funds. The City manager or his designee is authorized to transfer budgeted amounts between the accounts of any department or funds that are approved by City Council. Prior year appropriations lapse unless they are approved for carryover into the following fiscal year. Expenditures may not legally exceed appropriations at the department level.

The City did not adopt a budget for the Transportation Uniform Mitigation Fee Special Revenue Fund.

Budget Basis of Accounting
Budget for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).

Expenditures in Excess of Appropriations
The following funds had expenditures in excess of appropriations for the year ended June 30, 2022:

Budget Actual Variance
General Fund
Administration $ 746,200 $ 816,867 $ (70,667)
Debt Service - 11,340 (11,340)
Library and Museum
Transfers out - 58,295 (58,295)
South Coast Air Quality
Planning and Development 42,500 47,298 (4,798)
Measure A
Public Works - 45,917 (45,917)
374 CLICK HERE to Return to Agenda
Supplementary Information
June 30, 2022
City of La Quinta, California
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87 City of La Quinta, California
Other Governmental Funds
June 30, 2022
Special Revenue Funds
Special revenue funds are used to account for specific revenues (other than expendable trusts and major capital projects) and the related expenditures that are legally required to be accounted for in a separate fund. The City of La Quinta has the following Special Revenue Funds:

State Gas Tax Fund – To account for gasoline allocations made by the State of California. These revenues are restricted by the State to expenditures for street-related purposes only.

Library and Museum Fund – To account for revenues from property tax increment dedicated library and museum services.

Federal Assistance Fund – To account for revenues from the Community Development Block Grants received from the Federal Government and the expenditures of those resources.

State Law Enforcement Services Account (SLESA) Fund – To account for state funded “Citizens for Public Safety” (COPS) program activities, as per Assembly Bill 3229, which supplements frontline police services such as antigang community crime prevention.

Lighting and Landscaping Fund – To account for special assessments levied on real property and the expenditure thereof from City-wide lighting and landscape maintenance and improvements.

Quimby Fund – To account for the accumulation of developer fees received under the provisions of the Quimby Act for park development and improvements. Capital projects to be funded from this source will be budgeted and expended in a separate capital projects fund.

La Quinta Public Safety Officer Fund – To account for contributions to be distributed to public safety officers disabled or killed in the line of duty.

Art in Public Places – To account for development fees paid in lieu of acquisition and installation of approved artworks in a development with expenditures restricted to acquisition, installation, maintenance and repair of artworks at approved sites.

South Coast Air Quality Fund – To account for contributions from the South Coast Air Quality Management District. Use is limited to reduction and control of airborne pollutants.

AB 939 Fund – To account for the State mandated program to reduce waste sent to the landfills through recycling efforts.

Housing Grant Fund – To account for housing related grants as required by outside agencies for reporting purposes.

Law Enforcement Fund – To account for law enforcement grants and restricted revenue for public safety. 377 CLICK HERE to Return to Agenda
88 City of La Quinta, California
Other Governmental Funds
June 30, 2022
Measure A Fund – In 1988, Riverside County voters approved a half cent sales tax, known as Measure A, to fund a variety of highway improvements, local street and road maintenance, commuter assistance and specialized highway transit projects. This fund is used to collect this tax and pursuant to the provision of Measure A, it is restricted for local street and road expenditures.

Economic Development Fund – To account for the revenues and expenditures related to proceeds from sale of City owned land and future economic development.

AB 1379 Fund – To account for the revenues and expenditures related to the annual business license accessibility fee to be used for expenses enhancing accessibility requirements.

Transportation Uniform Mitigation Fee Fund – To account for the revenues and expenditures related to Transportation Uniform Mitigation Fee monies.

Disaster Recovery Fund – To account for the use of one-time federal funding designed to deliver relief to American workers and aid in economic recovery in the wake of COVID-19. This Act was passed by Congress in 2021, to provide Coronavirus fiscal recovery funds to state and local governments.

Capital Project Funds
Capital projects funds account for the financial resources to be used for the acquisition, construction or improvements of major capital facilities and infrastructure.

Infrastructure Fund – To account for the accumulation of resources provided through developer fees for the acquisition, construction or improvement of the City’s infrastructure, prior to adoption of the new Developer Impact Fee Structure on August 16, 1999. This fund accounts for all developer resources received prior to this date, and is budgeted by the Council through adoption of the annual capital improvement program budget.

Civic Center Fund – This fund accounts for the accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the Civic Center.

Maintenance Facilities DIF, Transportation Fund, Parks and Recreations Fund, Library Development Fund, Community Center Fund, Street Facility Fund, Park Facility Fund, Fire Facility Fund – To account for the accumulation of resources provided through developer fees for the acquisition, construction, or improvement of the City’s infrastructure. The Developer Impact Fee was adopted by the City Council on August 16, 1999. Eight funds have been established to account for the specific impact areas of these fees, and are budgeted by the Council through adoption of the annual Capital Improvement Program budget.

Debt Service Funds
Debt Service Funds are used to account for the accumulation of resources for, and the payment of, governmental long-term debt principal and interest.

La Quinta Financing Authority Fund – This fund is used to account for the debt service that will be used for the principal and interest payments of the Financing Authority’s outstanding debt and any related reporting requirements.
378 CLICK HERE to Return to Agenda
89 City of La Quinta, California
Combining Balance Sheet – Nonmajor Governmental Funds
June 30, 2022
State Library and Federal Lighting and
Gas Tax Museum Assistance SLESA Landscaping
Assets
Pooled cash and investments $ 1,711,782 $ 8,902,260 $ 2,127 $ 378,119 $ 683,255 Receivables
Accounts 28,122 - - - -
Taxes 140,031 - - - 22,581
Accrued interest 1,085 5,641 1 240 433
Prepaid costs - 433 - - -
Due from other governments 63,438 1,162,201 169,546 - - Total assets $ 1,944,458 $ 10,070,535 $ 171,674 $ 378,359 $ 706,269 Liabilities and Fund Balances
Liabilities
Accounts payable $ 7,998 $ 94,694 $ - $ 956 $ 77,352
Accrued liabilities 18,397 3,681 - - 10,013
Unearned revenues - - - - -
Due to other governments - - - - -
Due to other funds - - - - -
Total liabilities 26,395 98,375 - 956 87,365
Deferred Inflow of Resources
Unavailable revenues - - 169,546 - -
Fund Balances
Nonspendable
Prepaid costs - 433 - - -
Restricted for
Planning and development projects - - - - -
Public safety - - - 377,403 -
Community services - 9,971,727 2,128 - -
Public works 1,918,063 - - - 618,904
Capital projects - - - - -
Unassigned - - - - -
Total fund balances 1,918,063 9,972,160 2,128 377,403 618,904 Total liabilities and fund balances $ 1,944,458 $ 10,070,535 $ 171,674 $ 378,359 $ 706,269 Special Revenue Funds
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90 City of La Quinta, California
Combining Balance Sheet – Nonmajor Governmental Funds
June 30, 2022
Assets
Pooled cash and investments
Receivables
Accounts
Taxes
Accrued interest
Prepaid costs
Due from other governments
Total assets
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities
Deferred Inflow of Resources
Unavailable revenues
Fund Balances
Nonspendable
Prepaid costs
Restricted for
Planning and development projects
Public safety
Community services
Public works
Capital projects
Unassigned
Total fund balances
Total liabilities and fund balances
La Quinta Public Art in South Coast
Quimby Safety Officer Public Places Air Quality AB 939
$ - $ 50,351 $ 833,169 $ 44,097 $ 848,578
- - - - -
- - - - -
- 32 528 28 538
- - - - -
- - - 13,566 2,911
$ - $ 50,383 $ 833,697 $ 57,691 $ 852,027
$ - $ - $ - $ 20,707 $ 39,451
- - - - -
- - - - -
- - - - -
713,669 - - - -
713,669 - - 20,707 39,451
- - - - -
- - - - -
- - - 36,984 812,576
- 50,383 - - -
- - 833,697 - -
- - - - -
- - - - -
(713,669) - - - -
(713,669) 50,383 833,697 36,984 812,576
$ - $ 50,383 $ 833,697 $ 57,691 $ 852,027
Special Revenue Funds
380 CLICK HERE to Return to Agenda
91 City of La Quinta, California
Combining Balance Sheet – Nonmajor Governmental Funds
June 30, 2022
Assets
Pooled cash and investments
Receivables
Accounts
Taxes
Accrued interest
Prepaid costs
Due from other governments
Total assets
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities
Deferred Inflow of Resources
Unavailable revenues
Fund Balances
Nonspendable
Prepaid costs
Restricted for
Planning and development projects
Public safety
Community services
Public works
Capital projects
Unassigned
Total fund balances
Total liabilities and fund balances
Housing Law Economic
Grant Enforcement Measure A Development AB 1379
$ - $ 247,096 $ 4,222,941 $ 3,146,698 $ 67,304
- - - 267,566 -
- - 514,652 - -
- 157 2,676 1,994 43
96,157 - - - -
- - - - -
$ 96,157 $ 247,253 $ 4,740,269 $ 3,416,258 $ 67,347
$ - $ - $ - $ 7,509 $ 903
- - - - -
- - - - -
- - - - -
219,372 10,924 - - -
219,372 10,924 - 7,509 903
- - - 251,890 -
96,157 - - - -
- - - - 66,444
- 236,329 - - -
- - - 3,156,859 -
- - 4,740,269 - -
- - - - -
(219,372) - - - -
(123,215) 236,329 4,740,269 3,156,859 66,444
$ 96,157 $ 247,253 $ 4,740,269 $ 3,416,258 $ 67,347
Special Revenue Funds
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92 City of La Quinta, California
Combining Balance Sheet – Nonmajor Governmental Funds
June 30, 2022
Assets
Pooled cash and investments
Receivables
Accounts
Taxes
Accrued interest
Prepaid costs
Due from other governments
Total assets
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities
Deferred Inflow of Resources
Unavailable revenues
Fund Balances
Nonspendable
Prepaid costs
Restricted for
Planning and development projects
Public safety
Community services
Public works
Capital projects
Unassigned
Total fund balances
Total liabilities and fund balances
Transportation Maintenance
Uniform Disaster Facilities
Mitigation Fee Recovery DIF Infrastructure Civic Center $ 444,116 $ 4,893,295 $ 192,367 $ 18,937 $ 1,148,601
- - - - -
- - - - -
- 3,101 122 12 727
- - - - -
- - - - -
$ 444,116 $ 4,896,396 $ 192,489 $ 18,949 $ 1,149,328
$ 437,519 $ - $ 12,395 $ - $ 22,798
- - - -
- 4,993,504 - -
- - - - -
- - - - -
437,519 4,993,504 12,395 - 22,798
- - - - -
- - - - -
6,597 - 180,094 - -
- - - - -
- - - - -
- - - - -
- - - 18,949 1,126,530
- (97,108) - - -
6,597 (97,108) 180,094 18,949 1,126,530
$ 444,116 $ 4,896,396 $ 192,489 $ 18,949 $ 1,149,328
Special Revenue Funds Capital Projects Funds
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93 City of La Quinta, California
Combining Balance Sheet – Nonmajor Governmental Funds
June 30, 2022
Assets
Pooled cash and investments
Receivables
Accounts
Taxes
Accrued interest
Prepaid costs
Due from other governments
Total assets
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities
Deferred Inflow of Resources
Unavailable revenues
Fund Balances
Nonspendable
Prepaid costs
Restricted for
Planning and development projects
Public safety
Community services
Public works
Capital projects
Unassigned
Total fund balances
Total liabilities and fund balances
Parks and Library Community
Transportation Recreation Development Center Street Facility $ 4,593,409 $ 680,496 $ - $ 638,690 $ 75,737
- - - - -
- - - - -
2,911 431 - 405 48
- - - - -
- - - - -
$ 4,596,320 $ 680,927 $ - $ 639,095 $ 75,785
$ 92,851 $ 6,659 $ - $ 65,254 $ -
- - - - -
- - - - -
- - 1,273,276 - -
- - - - -
92,851 6,659 1,273,276 65,254 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - 75,785
4,503,469 674,268 - 573,841 -
- - (1,273,276) - -
4,503,469 674,268 (1,273,276) 573,841 75,785
$ 4,596,320 $ 680,927 $ - $ 639,095 $ 75,785
Capital Projects Funds
383 CLICK HERE to Return to Agenda
94 City of La Quinta, California
Combining Balance Sheet – Nonmajor Governmental Funds
June 30, 2022
Assets
Pooled cash and investments
Receivables
Accounts
Taxes
Accrued interest
Prepaid costs
Due from other governments
Total assets
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued liabilities
Unearned revenues
Due to other governments
Due to other funds
Total liabilities
Deferred Inflow of Resources
Unavailable revenues
Fund Balances
Nonspendable
Prepaid costs
Restricted for
Planning and development projects
Public safety
Community services
Public works
Capital projects
Unassigned
Total fund balances
Total liabilities and fund balances
Fund
Total
Financing Governmental
Park Facility Fire Facility Authority Funds
$ 5,894 $ 409,045 $ - $ 34,238,364
- - - 295,688
- - - 677,264
4 259 - 21,416
- - - 96,590
- - - 1,411,662
$ 5,898 $ 409,304 $ - $ 36,740,984
$ - $ - $ - $ 887,046
- - - 32,091
- - - 4,993,504
- - - 1,273,276
- - - 943,965
- - - 8,129,882
- - - 421,436
- - - 96,590
- - - 1,102,695
- 409,304 - 1,073,419
5,898 - - 13,970,309
- - - 7,353,021
- - - 6,897,057
- - - (2,303,425)
5,898 409,304 - 28,189,666
$ 5,898 $ 409,304 $ - $ 36,740,984
Capital Projects Funds
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95 City of La Quinta, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds
Year Ended June 30, 2022
State Library and Federal Lighting and
Gas Tax Museum Assistance SLESA Landscaping
Revenues
Taxes $ - $ - $ - $ - $ -
Assessments - - - - 969,257
Intergovernmental 1,788,042 3,103,537 1,530 161,285 -
Investment income 12,459 70,896 (101) 2,717 3,001
Net decrease in fair value of
investments (50,768) (275,476) (2,857) (11,237) (20,209) Developer participation - - - - -
Miscellaneous - 1,988 - - -
Total revenues 1,749,733 2,900,945 (1,428) 152,765 952,049 Expenditures
Current
General government - - - - -
Public safety - - - 40,837 -
Planning and development - - - - -
Community services - 1,859,934 - - -
Public works 1,002,825 - 1,530 - 2,108,145
Capital outlay - - - - -
Debt service
Interest and fiscal charges - - - - -
Total expenditures 1,002,825 1,859,934 1,530 40,837 2,108,145 Excess (Deficiency) of Revenues
over (under) Expenditures 746,908 1,041,011 (2,958) 111,928 (1,156,096) Other Financing Sources (Uses)
Transfers in 190,000 - - - 1,285,000
Transfers out (482,614) (58,295) - - -
Total other financing sources (uses) (292,614) (58,295) - - 1,285,000 Net Change in Fund Balances 454,294 982,716 (2,958) 111,928 128,904 Fund Balances, Beginning of Year 1,463,769 8,989,444 5,086 265,475 490,000 Fund Balances, End of Year $ 1,918,063 $ 9,972,160 $ 2,128 $ 377,403 $ 618,904 Special Revenue Funds
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96 City of La Quinta, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds
Year Ended June 30, 2022
Revenues
Taxes
Assessments
Intergovernmental
Investment income
Net decrease in fair value of
investments
Developer participation
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Planning and development
Community services
Public works
Capital outlay
Debt service
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of Revenues
over (under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
La Quinta Public Art in South Coast
Quimby Safety Officer Public Places Air Quality AB 939
$ - $ - $ - $ - $ 65,870
- - - - -
- - - 52,791 69,686
- 405 6,657 327 6,616
- (1,591) (25,798) (1,360) (26,507)
- - 158,972 - -
- - - - -
- (1,186) 139,831 51,758 115,665
- - - - -
- - - - -
- - - 47,298 109,742
- - 54,817 - -
- - - - -
- - 53,253 - -
- - - - -
- - 108,070 47,298 109,742
- (1,186) 31,761 4,460 5,923
- 2,000 50,000 - -
(713,669) - (12,678) - -
(713,669) 2,000 37,322 - -
(713,669) 814 69,083 4,460 5,923
- 49,569 764,614 32,524 806,653
$ (713,669) $ 50,383 $ 833,697 $ 36,984 $ 812,576
Special Revenue Funds
386 CLICK HERE to Return to Agenda
97 City of La Quinta, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds
Year Ended June 30, 2022
Revenues
Taxes
Assessments
Intergovernmental
Investment income
Net decrease in fair value of
investments
Developer participation
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Planning and development
Community services
Public works
Capital outlay
Debt service
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of Revenues
over (under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Housing Law Economic
Grant Enforcement Measure A Development AB 1379
$ - $ - $ 2,031,006 $ - $ -
- - - - -
- 34,827 - - 18,705
- 2,320 30,150 273,103 506
- (9,805) (118,901) (99,068) (1,990)
- - - - -
- - 40,117 - -
- 27,342 1,982,372 174,035 17,221
- - - - -
- 14,646 - - -
123,215 - - 16,843 1,871
- - - - -
- - 45,917 - -
- - - - -
- - - - -
123,215 14,646 45,917 16,843 1,871
(123,215) 12,696 1,936,455 157,192 15,350
- - - - -
- (195,415) (395,454) (50,000) -
- (195,415) (395,454) (50,000) -
(123,215) (182,719) 1,541,001 107,192 15,350
- 419,048 3,199,268 3,049,667 51,094
$ (123,215) $ 236,329 $ 4,740,269 $ 3,156,859 $ 66,444
Special Revenue Funds
387 CLICK HERE to Return to Agenda
98 City of La Quinta, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds
Year Ended June 30, 2022
Revenues
Taxes
Assessments
Intergovernmental
Investment income
Net decrease in fair value of
investments
Developer participation
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Planning and development
Community services
Public works
Capital outlay
Debt service
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of Revenues
over (under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Transportation Maintenance
Uniform Disaster Facilities
Mitigation Fee Recovery DIF Infrastructure Civic Center $ - $ - $ - $ - $ -
- - - - -
- - - - -
- 11,120 1,035 156 7,028
(860) (108,228) (4,708) (606) (30,211)
- - 136,752 - 651,093
- - - - -
(860) (97,108) 133,079 (450) 627,910
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
(860) (97,108) 133,079 (450) 627,910
- - - - -
- - - - -
- - - - -
(860) (97,108) 133,079 (450) 627,910
7,457 - 47,015 19,399 498,620
$ 6,597 $ (97,108) $ 180,094 $ 18,949 $ 1,126,530
Special Revenue Funds Capital Projects Funds
388 CLICK HERE to Return to Agenda
99 City of La Quinta, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds
Year Ended June 30, 2022
Revenues
Taxes
Assessments
Intergovernmental
Investment income
Net decrease in fair value of
investments
Developer participation
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Planning and development
Community services
Public works
Capital outlay
Debt service
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of Revenues
over (under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Parks and Library Community
Transportation Recreation Development Center Street Facility $ - $ - $ - $ - $ -
- - - - -
- - - - -
29,072 3,596 192 3,732 575
(123,443) (15,051) - (16,385) (2,092)
2,731,351 1,032,032 196,456 352,108 34,015
- - - - -
2,636,980 1,020,577 196,648 339,455 32,498
- - - - -
- - - - -
- - - - -
- - - - -
400,000 - - - -
- - - - -
- - 11,135 - -
400,000 - 11,135 - -
2,236,980 1,020,577 185,513 339,455 32,498
- - - - -
- - - - -
- - - - -
2,236,980 1,020,577 185,513 339,455 32,498
2,266,489 (346,309) (1,458,789) 234,386 43,287
$ 4,503,469 $ 674,268 $ (1,273,276) $ 573,841 $ 75,785
Capital Projects Funds
389 CLICK HERE to Return to Agenda
100
City of La Quinta, California
Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Nonmajor Governmental Funds
Year Ended June 30, 2022
Revenues
Taxes
Assessments
Intergovernmental
Investment income
Net decrease in fair value of
investments
Developer participation
Miscellaneous
Total revenues
Expenditures
Current
General government
Public safety
Planning and development
Community services
Public works
Capital outlay
Debt service
Interest and fiscal charges
Total expenditures
Excess (Deficiency) of Revenues
over (under) Expenditures
Other Financing Sources (Uses)
Transfers in
Transfers out
Total other financing sources (uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Debt Service
Capital Projects Funds Fund
Total
Financing Governmental
Park Facility Fire Facility Authority Funds
$ - $ - $ - $ 2,096,876
- - - 969,257
- - - 5,230,403
50 2,581 1,100 469,293
(188) (10,948) - (958,287)
40 220,411 - 5,513,230
- - - 42,105
(98) 212,044 1,100 13,362,877
- - 1,100 1,100
- - - 55,483
- - - 298,969
- - - 1,914,751
- - - 3,558,417
- - - 53,253
- - - 11,135
- - 1,100 5,893,108
(98) 212,044 - 7,469,769
- - - 1,527,000
- - - (1,908,125)
- - - (381,125)
(98) 212,044 - 7,088,644
5,996 197,260 - 21,101,022
$ 5,898 $ 409,304 $ - $ 28,189,666
390 CLICK HERE to Return to Agenda
101
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
State Gas Tax
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 1,463,769 $ 1,463,769 $ 1,463,769 $ - Resources (Inflows)
Intergovernmental 1,766,880 1,766,880 1,788,042 21,162
Use of money and property 9,000 9,000 (38,309) (47,309) Transfers in 190,000 190,000 190,000 -
Amounts available for
appropriations 3,429,649 3,429,649 3,403,502 (26,147)
Charges to Appropriation (Outflows)
Public works 1,226,400 1,276,400 1,002,825 273,575
Transfers out 781,100 1,708,283 482,614 1,225,669
Total charges to
appropriations 2,007,500 2,984,683 1,485,439 1,499,244
Budgetary Fund Balance, June 30 $ 1,422,149 $ 444,966 $ 1,918,063 $ 1,473,097 Budget Amounts
391 CLICK HERE to Return to Agenda
102
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Library and Museum
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 8,989,444 $ 8,989,444 $ 8,989,444 $ - Resources (Inflows)
Intergovernmental 2,755,200 2,755,200 3,103,537 348,337 Use of money and property 90,000 90,000 (204,580) (294,580) Miscellaneous revenue 5,500 6,700 1,988 (4,712)
Amounts available for
appropriations 11,840,144 11,841,344 11,890,389 49,045
Charges to Appropriation (Outflows)
Community services 4,301,510 4,727,500 1,859,934 2,867,566 Capital outlay 5,000 5,000 - 5,000
Transfers out - - 58,295 (58,295)
Total charges to
appropriations 4,306,510 4,732,500 1,918,229 2,814,271
Budgetary Fund Balance, June 30 $ 7,533,634 $ 7,108,844 $ 9,972,160 $ 2,863,316 Budget Amounts
392 CLICK HERE to Return to Agenda
103
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Federal Assistance
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,086 $ 5,086 $ 5,086 $ - Resources (Inflows)
Intergovernmental 151,000 151,000 1,530 (149,470)
Use of money and property - - (2,958) (2,958)
Amounts available for
appropriations 156,086 156,086 3,658 (152,428)
Charges to Appropriation (Outflows)
Public works 20,000 20,000 1,530 18,470
Transfers out 128,350 187,377 - 187,377
Total charges to
appropriations 148,350 207,377 1,530 205,847
Budgetary Fund Balance, June 30 $ 7,736 $ (51,291) $ 2,128 $ 53,419 Budget Amounts
393 CLICK HERE to Return to Agenda
104
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
SLESA
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 265,475 $ 265,475 $ 265,475 $ - Resources (Inflows)
Intergovernmental 100,000 100,000 161,285 61,285
Use of money and property 1,000 1,000 (8,520) (9,520)
Amounts available for
appropriations 366,475 366,475 418,240 51,765
Charges to Appropriation (Outflows)
Public safety 100,000 100,000 40,837 59,163
Budgetary Fund Balance, June 30 $ 266,475 $ 266,475 $ 377,403 $ 110,928 Budget Amounts
394 CLICK HERE to Return to Agenda
105
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Lighting and Landscaping
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 490,000 $ 490,000 $ 490,000 $ - Resources (Inflows)
Assessments 981,700 981,700 969,257 (12,443)
Use of money and property 8,000 8,000 (17,208) (25,208) Transfers in 1,285,000 1,285,000 1,285,000 -
Amounts available for
appropriations 2,764,700 2,764,700 2,727,049 (37,651)
Charges to Appropriation (Outflows)
Public works 2,257,400 2,257,400 2,108,145 149,255
Budgetary Fund Balance, June 30 $ 507,300 $ 507,300 $ 618,904 $ 111,604 Budget Amounts
395 CLICK HERE to Return to Agenda
106
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Quimby
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Charges to Appropriation (Outflows)
Transfers out - 1,180,635 713,669 466,966
Budgetary Fund Balance, June 30 $ - $ (1,180,635) $ (713,669) $ 466,966 Budget Amounts
396 CLICK HERE to Return to Agenda
107
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
La Quinta Public Safety Officer
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 49,569 $ 49,569 $ 49,569 $ - Resources (Inflows)
Use of money and property 600 600 (1,186) (1,786)
Transfers in 2,000 2,000 2,000 -
Amounts available for
appropriations 52,169 52,169 50,383 (1,786)
Budgetary Fund Balance, June 30 $ 52,169 $ 52,169 $ 50,383 $ (1,786) Budget Amounts
397 CLICK HERE to Return to Agenda
108
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Art in Public Places
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 764,614 $ 764,614 $ 764,614 $ - Resources (Inflows)
Use of money and property 5,000 5,000 (19,141) (24,141) Developer participation 75,000 75,000 158,972 83,972
Transfer In 50,000 50,000 50,000 -
Amounts available for
appropriations 894,614 894,614 954,445 59,831
Charges to Appropriation (Outflows)
Community services 77,000 77,000 54,817 22,183
Capital outlay 50,000 90,000 53,253 36,747
Transfers out - 615,700 12,678 603,022
Total charges to
appropriations 127,000 782,700 120,748 661,952
Budgetary Fund Balance, June 30 $ 767,614 $ 111,914 $ 833,697 $ 721,783 Budget Amounts
398 CLICK HERE to Return to Agenda
109
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
South Coast Air Quality
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 32,524 $ 32,524 $ 32,524 $ - Resources (Inflows)
Intergovernmental 52,000 52,000 52,791 791
Use of money and property 800 800 (1,033) (1,833)
Amounts available for
appropriations 85,324 85,324 84,282 (1,042)
Charges to Appropriation (Outflows)
Planning and development 42,500 42,500 47,298 (4,798)
Budgetary Fund Balance, June 30 $ 42,824 $ 42,824 $ 36,984 $ (5,840) Budget Amounts
399 CLICK HERE to Return to Agenda
110
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
AB 939
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 806,653 $ 806,653 $ 806,653 $ - Resources (InFlows)
Taxes 65,000 65,000 65,870 870
Intergovernmental - 55,120 69,686 14,566
Use of money and property 5,000 5,000 (19,891) (24,891) Amounts available for
appropriations 876,653 931,773 922,318 (9,455)
Charges to Appropriation (Outflows)
Planning and development 150,000 205,120 109,742 95,378 Budgetary Fund Balance, June 30 $ 726,653 $ 726,653 $ 812,576 $ 85,923 Budget Amounts
400 CLICK HERE to Return to Agenda
111
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Housing Grants
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (33,108) $ (33,108) $ - $ 33,108 Amounts available for
appropriations (33,108) (33,108) - 33,108
Charges to Appropriation (Outflows)
Planning and development - 160,000 123,215
Total Charges to Appropriations - 160,000 123,215 -
Budgetary Fund Balance, June 30 $ (33,108) $ (193,108) $ (123,215) $ 33,108 Budget Amounts
401 CLICK HERE to Return to Agenda
112
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Law Enforcement
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 419,048 $ 419,048 $ 419,048 $ - Resources (Inflows)
Use of money and property 5,000 5,000 (7,485) (12,485)
Miscellaneous revenue 17,000 17,000 34,827 17,827
Amounts available for
appropriations 441,048 441,048 446,390 5,342
Charges to Appropriation (Outflows)
Public safety 17,000 17,000 14,646 2,354
Transfers out - 286,397 195,415 90,982
Total Charges to Appropriations 17,000 303,397 210,061 93,336 Budgetary Fund Balance, June 30 $ 424,048 $ 137,651 $ 236,329 $ 98,678 Budget Amounts
402 CLICK HERE to Return to Agenda
113
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Measure A
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,199,268 $ 3,199,268 $ 3,199,268 $ - Resources (Inflows)
Taxes 1,552,000 1,552,000 2,031,006 479,006
Use of money and property 15,000 15,000 (88,751) (103,751) Miscellaneous revenue - - 40,117 40,117
Amounts available for
appropriations 4,766,268 4,766,268 5,181,640 415,372
Charges to Appropriation (OutFlows)
Public works - - 45,917 (45,917)
Transfers out 1,220,500 2,614,501 395,454 2,219,047
Total charges to
appropriations 1,220,500 2,614,501 441,371 2,173,130
Budgetary Fund Balance, June 30 $ 3,545,768 $ 2,151,767 $ 4,740,269 $ 2,588,502 Budget Amounts
403 CLICK HERE to Return to Agenda
114
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Economic Development
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 3,049,667 $ 3,049,667 $ 3,049,667 $ - Resources (Inflows)
Use of money and property 30,000 30,000 174,035 144,035 Amounts available for
appropriations 3,079,667 3,079,667 3,223,702 144,035
Charges to Appropriation (Outflows)
Planning and development 21,500 21,500 16,843 4,657
Transfers out - 50,000 50,000 -
Total Charges to Appropriations 21,500 71,500 66,843 4,657 Budgetary Fund Balance, June 30 $ 3,058,167 $ 3,058,167 $ 3,156,859 $ 98,692 Budget Amounts
404 CLICK HERE to Return to Agenda
115
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
AB 1379
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 51,094 $ 51,094 $ 51,094 $ - Resources (Inflows)
Intergovernmental 19,000 19,000 18,705 (295)
Use of money and property 200 200 (1,484) (1,684)
Amounts available for
appropriations 70,294 70,294 68,315 (1,979)
Charges to Appropriation (Outflows)
Planning and development 5,600 5,600 1,871 3,729
Budgetary Fund Balance, June 30 $ 64,694 $ 64,694 $ 66,444 $ 1,750 Budget Amounts
405 CLICK HERE to Return to Agenda
116
City of La Quinta, California
Budgetary Comparison Schedule – Special Revenue Fund
Disaster Recovery
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows)
Use of money and property - - (97,108) (97,108)
Miscellaneous revenue - 4,993,504 - (4,993,504)
Amounts available for
appropriations - 4,993,504 (97,108) (5,090,612)
Budgetary Fund Balance, June 30 $ - $ 4,993,504 $ (97,108) $ (5,090,612) Budget Amounts
406 CLICK HERE to Return to Agenda
117
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Capital Improvement
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (1,377,164) $ (1,377,164) $ (1,377,164) $ - Resources (Inflows)
Intergovernmental - 21,995,493 2,121,980 (19,873,513)
Developer participation - 1,081,700 70,916 (1,010,784)
Transfers in 9,894,806 45,461,728 4,604,440 (40,857,288) Amounts available for
appropriations 8,517,642 67,161,757 5,420,172 (61,741,585) Charges to Appropriation (Outflows)
Planning and development - 2,622,885 35,981 2,586,904
Capital outlay 9,894,806 65,253,209 6,374,663 58,878,546 Total charges to
appropriations 9,894,806 67,876,094 6,410,644 61,465,450 Budgetary Fund Balance, June 30 $ (1,377,164) $ (714,337) $ (990,472) $ (276,135) Budget Amounts
407 CLICK HERE to Return to Agenda
118
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Maintenance Facilities DIF Fund
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 47,015 $ 47,015 $ 47,015 $ - Resources (Inflows)
Use of money and property 1,000 1,000 (3,673) (4,673)
Developer participation 25,000 135,000 136,752 1,752
Amounts available for
appropriations 73,015 183,015 180,094 (2,921)
Budgetary Fund Balance, June 30 $ - $ 183,015 $ 180,094 $ (2,921) Budget Amounts
408 CLICK HERE to Return to Agenda
119
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Infrastructure
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 19,399 $ 19,399 $ 19,399 $ - Resources (Inflows)
Use of money and property 100 100 (450) (550)
Amounts available for
appropriations 19,499 19,499 18,949 (550)
Charges to Appropriation (Outflows)
Transfers out - 22,618 - 22,618
Budgetary Fund Balance, June 30 $ 19,499 $ (3,119) $ 18,949 $ 22,068 Budget Amounts
409 CLICK HERE to Return to Agenda
120
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Civic Center
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 498,620 $ 498,620 $ 498,620 $ - Resources (Inflows)
Use of money and property 2,000 2,000 (23,183) (25,183) Developer participation 150,000 600,000 651,093 51,093
Amounts available for
appropriations 650,620 1,100,620 1,126,530 25,910
Budgetary Fund Balance, June 30 $ 650,620 $ 1,100,620 $ 1,126,530 $ 25,910 Budget Amounts
410 CLICK HERE to Return to Agenda
121
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Transportation
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 2,266,489 $ 2,266,489 $ 2,266,489 $ - Resources (Inflows)
Use of money and property 28,000 28,000 (94,371) (122,371) Developer participation 400,000 2,700,000 2,731,351 31,351 Amounts available for
appropriations 2,694,489 4,994,489 4,903,469 (91,020)
Charges to Appropriation (Outflows)
Public works 400,000 400,000 400,000 -
Transfers out 204,500 1,416,757 - 1,416,757
Total charges to
appropriations 604,500 1,816,757 400,000 1,416,757
Budgetary Fund Balance, June 30 $ 2,089,989 $ 3,177,732 $ 4,503,469 $ 1,325,737 Budget Amounts
411 CLICK HERE to Return to Agenda
122
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Parks and Recreation
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (346,309) $ (346,309) $ (346,309) $ - Resources (Inflows)
Use of money and property 1,000 1,000 (11,455) (12,455) Developer participation 350,000 850,000 1,032,032 182,032 Amounts available for
appropriations 4,691 504,691 674,268 169,577
Budgetary Fund Balance, June 30 $ 4,691 $ 504,691 $ 674,268 $ 169,577 Budget Amounts
412 CLICK HERE to Return to Agenda
123
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Library Development
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ (1,458,789) $ (1,458,789) $ (1,458,789) $ - Resources (Inflows)
Use of money and property - - 192 192
Developer participation 50,000 175,000 196,456 21,456
Amounts available for
appropriations (1,408,789) (1,283,789) (1,262,141) 21,648 Charges to Appropriation (Outflows)
Debt service
Interest and fiscal charges 30,000 30,000 11,135 18,865 Budgetary Fund Balance, June 30 $ (1,438,789) $ (1,313,789) $ (1,273,276) $ 40,513 Budget Amounts
413 CLICK HERE to Return to Agenda
124
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Community Center
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 234,386 $ 234,386 $ 234,386 $ - Resources (Inflows)
Use of money and property 2,000 2,000 (12,653) (14,653) Developer participation 70,000 370,000 352,108 (17,892) Amounts available for
appropriations 306,386 606,386 573,841 (32,545)
Charges to Appropriation (Outflows)
Transfers out 125,000 125,000 - 125,000
Budgetary Fund Balance, June 30 $ 181,386 $ 481,386 $ 573,841 $ 92,455 Budget Amounts
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City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Street Facility
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 43,287 $ 43,287 $ 43,287 $ - Resources (Inflows)
Use of money and property - - (1,517) (1,517)
Developer participation - - 34,015 34,015
Amounts available for
appropriations 43,287 43,287 75,785 32,498
Budgetary Fund Balance, June 30 $ 43,287 $ 43,287 $ 75,785 $ 32,498 Budget Amounts
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City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Park Facility
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 5,996 $ 5,996 $ 5,996 $ - Resources (Inflows)
Use of money and property - - (138) (138)
Developer participation - - 40 40
Amounts available for
appropriations 5,996 5,996 5,898 (98)
Budgetary Fund Balance, June 30 $ 5,996 $ 5,996 $ 5,898 $ (98) Budget Amounts
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127
City of La Quinta, California
Budgetary Comparison Schedule – Capital Projects Fund
Fire Facility
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ 197,260 $ 197,260 $ 197,260 $ - Resources (Inflows)
Use of money and property 1,000 1,000 (8,367) (9,367)
Developer participation 65,000 190,000 220,411 30,411
Amounts available for
appropriations 263,260 388,260 409,304 21,044
Budgetary Fund Balance, June 30 $ 263,260 $ 388,260 $ 409,304 $ 21,044 Budget Amounts
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128
City of La Quinta, California
Budgetary Comparison Schedule – Debt Service Fund
Financing Authority
Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Budgetary Fund Balance, July 1 $ - $ - $ - $ -
Resources (Inflows)
Use of money and property 1,100 1,100 1,100 -
Amounts available for
appropriations 1,100 1,100 1,100 -
Charges to Appropriation (Outflows)
General government 1,100 1,100 1,100 -
Budgetary Fund Balance, June 30 $ - $ - $ - $ -
Budget Amounts
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129
City of La Quinta, California
Internal Service Funds
Year Ended June 30, 2022
Internal service funds are used to account for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in this fund and charged to the user departments as such goods are delivered or services rendered.

The City of La Quinta has the following Internal Service Funds:

Equipment Replacement Fund – To account for the operational maintenance and ultimate replacement of City owned and operated vehicles and equipment.

Information Technology Fund – To account for the purchase and replacement of information systems.

Park Equipment and Facilities Fund – To account for the purchase and replacement of City owned and operated park equipment and facilities.

Insurance Fund – To account for the City’s insurance coverage. 419 CLICK HERE to Return to Agenda
130
City of La Quinta, California
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
Park
Equipment Information Equipment
Replacement Technology and Facilities Insurance Totals
Assets
Current
Pooled cash and investments $ 3,637,791 $ 2,301,010 $ 3,763,789 $ 430,543 $ 10,133,133 Receivables
Accrued interest 2,224 1,458 2,385 273 6,340
Prepaid costs - 104,934 - 124,588 229,522
Total current assets 3,640,015 2,407,402 3,766,174 555,404 10,368,995 Noncurrent
Capital assets - net 1,470,432 172,369 11,721,056 - 13,363,857 Right to use leased assets,
net of accumulated amortization 130,157 - - - 130,157
Total noncurrent assets 1,600,589 172,369 11,721,056 - 13,494,014 Total assets 5,240,604 2,579,771 15,487,230 555,404 23,863,009 Liabilities
Current
Accounts payable 63,638 97,739 2,042 1,736 165,155
Accrued liabilities - 1,416 - - 1,416
Accrued interest 170 - - - 170
Current portion of capital leases 98,772 - - - 98,772
Total current liabilities 162,580 99,155 2,042 1,736 265,513 Noncurrent
Long-term portion of capital leases 36,462 - - - 36,462 Total liabilities 199,042 99,155 2,042 1,736 301,975
Net Position
Net investment in capital assets 1,465,355 172,369 11,721,056 - 13,358,780 Unrestricted 3,576,207 2,308,247 3,764,132 553,668 10,202,254 Total net position 5,041,562 2,480,616 15,485,188 553,668 23,561,034 Total liabilities and net position $ 5,240,604 $ 2,579,771 $ 15,487,230 $ 555,404 $ 23,863,009 Governmental Activities - Internal Service Funds
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131
City of La Quinta, California
Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
Year Ended June 30, 2022
Park
Equipment Information Equipment and
Replacement Technology Facilities Insurance Totals
Operating Revenues
Sales and service charges $ 1,191,750 $ 1,782,151 $ 350,000 $ 1,010,000 $ 4,333,901 Insurance recoveries 10,561 - 72,076 - 82,637
Total operating revenues 1,202,311 1,782,151 422,076 1,010,000 4,416,538 Operating Expenses
Administration and general 103,353 40,283 - 152,715 296,351 Fuel and oil 122,100 - - - 122,100
Maintenance and parts 123,558 297 - - 123,855
Contract services - 536,835 139,144 - 675,979
Software and supplies - 761,436 - 768,900 1,530,336
Depreciation and
amortization expense 407,676 84,134 498,236 - 990,046
Total operating expenses 756,687 1,422,985 637,380 921,615 3,738,667 Operating Income (Loss) 445,624 359,166 (215,304) 88,385 677,871 Nonoperating Revenue (Expenses)
Investment income 30,274 17,116 30,776 1,465 79,631
Net decrease in fair value of
investments (115,548) (68,589) (118,747) (12,970) (315,854) Miscellaneous revenue 187,320 - - - 187,320
Gain on disposal of capital assets 4,203 - - - 4,203
Interest expense (2,982) - - - (2,982)
Total nonoperating revenues 103,267 (51,473) (87,971) (11,505) (47,682) Changes in Net Position 548,891 307,693 (303,275) 76,880 630,189 Net Position
Beginning of Year, as restated 4,492,671 2,172,923 15,788,463 476,788 22,930,845 End of Year $ 5,041,562 $ 2,480,616 $ 15,485,188 $ 553,668 $ 23,561,034 Governmental Activities - Internal Service Funds
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132
City of La Quinta, California
Combining Statement of Cash Flows
Internal Service Funds
Year Ended June 30, 2022
Park
Equipment Information Equipment
Replacement Technology and Facilities Insurance Totals
Operating Activities
Cash received from interfund services provided $ 1,191,750 $ 1,782,151 $ 350,000 $ 1,016,096 $ 4,339,997 Cash received from insurance recoveries 10,561 - 72,076 - 82,637 Cash paid to suppliers for goods and services (345,638) (1,263,952) (139,417) (936,416) (2,685,423) Net Cash from Operating Activities 856,673 518,199 282,659 79,680 1,737,211 Capital and Related Financing Activities
Cash paid for lease liability- principal portion (122,589) - - - (122,589) Cash paid for lease liability- interest portion (2,812) - - - (2,812) Capital contributions 187,320 - - - 187,320
Acquisition and construction of capital assets (837,570) - (111,340) - (948,910) Proceeds from sales of capital assets 4,203 - - - 4,203 Net Cash from (used for) Capital and
Related Financing Activities (771,448) - (111,340) - (882,788) Investing Activities
Investment loss (86,041) (52,194) (88,882) (11,635) (238,752) Net Change in Cash and Cash Equivalents (816) 466,005 82,437 68,045 615,671 Cash and Cash Equivalents, Beginning of Year 3,638,607 1,835,005 3,681,352 362,498 9,517,462 Cash and Cash Equivalents, End of Year $ 3,637,791 $ 2,301,010 $ 3,763,789 $ 430,543 $ 10,133,133 - - - - - -
Reconciliation of operating income to net cash
from (used for) operating activities
Operating income (loss) $ 445,624 $ 359,166 $ (215,304) $ 88,385 $ 677,871 Adjustments to reconcile operating income (loss) to
net cash from (used for) operating activities
Depreciation 407,676 84,134 498,236 - 990,046
Changes in
Prepaid costs - 8,757 - (16,356) (7,599)
Accounts receivable - - - 6,096 6,096
Accounts payable 3,373 65,959 (273) 1,554 70,613
Accrued liabilities - 183 - 1 184
Net Cash from Operating Activities $ 856,673 $ 518,199 $ 282,659 $ 79,680 $ 1,737,211 Governmental Activities - Internal Service Funds
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Other Information
June 30, 2022
City of La Quinta, California
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City of La Quinta, California
Project Status
Year Ended June 30, 2022
Project Status: Highway 111 Bridge Funding
In November 2020, Caltrans advised the City that the Highway Bridge Planning (HBP) Funding Program had been oversubscribed for FY2020/21 and 2021/22 and there is no additional programming capacity for projects already in construction or ready to advertise.

The environmental, engineering/design and right-of-way phases are complete and are fully funded. The construction phase which includes construction, construction engineering, and contingency is estimated at $20,869,098. The HBP Funding will ultimately contribute 88.53% or up to $14,936,122 toward eligible (Construction Phase) costs. This is the amount the City is required to advance. Staff and the Financial Advisory Commission (FAC) recommend using a combination of unassigned reserves and Measure G reserves for this advance funding due to their current balances. The City anticipates these funds to be reimbursed within two to five fiscal years.

As of June 30, 2022, advances and reimbursements related to the project are as follows:

Measure G Unassigned Reimbursements
Reserves Reserves Received
2022 $ 7,468,061 $ 7,468,061 $ -
Council Approved
Allocated Amounts
Year Ending June 30,
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Statistical Section
June 30, 2022
City of La Quinta, California
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City of La Quinta
Statistical Section
Year Ended June 30, 2022
This part of the City of La Quinta’s annual comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

Contents Page
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 133 Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property taxes. 145 Debt Capacity
These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to use additional debt in the future. 155
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments. 162 Operating Information
These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs. 165 Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year.
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City of La Quinta
Net Position by Component (Table 1)
Year Ended June 30, 2022
2013 2014 2015 2016 2017
Governmental Activities
Net investment in capital assets $ 529,681,342 $ 527,614,666 $ 523,495,389 $ 516,499,682 $ 517,039,487 Restricted 49,598,397 53,669,248 62,472,221 61,148,731 38,824,860 Unrestricted 83,399,745 83,907,046 74,362,189 84,439,071 118,125,125 Total Governmental Activities Net Position 662,679,484 665,190,960 660,329,799 662,087,484 673,989,472 Business-Type Activities
Net investment in capital assets 41,741,443 41,354,565 44,118,111 43,898,784 43,836,868 Restricted - - - - -
Unrestricted (4,750,604) (4,674,666) (4,892,647) (5,086,906) (5,140,966) Total Business-Type Activities Net Position 36,990,839 36,679,899 39,225,464 38,811,878 38,695,902 Primary Government
Net investment in capital assets 571,422,785 568,969,231 567,613,500 560,398,466 560,876,355 Restricted 49,598,397 53,669,248 62,472,221 61,148,731 38,824,860 Unrestricted 78,649,141 79,232,380 69,469,542 79,352,165 112,984,159 Total Primary Government Net Position 699,670,323 701,870,859 699,555,263 700,899,362 712,685,374 Fiscal Year
Source: City of La Quinta
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City of La Quinta
Net Position by Component (Table 1)
Year Ended June 30, 2022
2018 2019 2020 2021 2022
Governmental Activities:
$ 510,913,594 $ 519,221,969 $ 509,777,422 $ 519,203,177 $ 517,697,036 Net investment in capital assets 39,204,789 44,815,499 46,001,248 46,711,801 54,412,358 Restricted 130,950,644 138,584,041 142,418,499 162,887,430 190,618,323 Unrestricted 681,069,027 702,621,509 698,197,169 728,802,408 762,727,717 Total Governmental Activities Net Position Business-Type Activities:
43,585,880 43,375,536 39,712,955 42,717,914 42,491,762 Net investment in capital assets - - - - - Restricted
(5,203,212) 240,125 3,145,820 368,750 1,036,834 Unrestricted 38,382,668 43,615,661 42,858,775 43,086,664 43,528,596 Total Business-Type Activities Net Position Primary Government:
554,499,474 562,597,505 549,490,377 561,921,091 560,188,798 Net investment in capital assets 39,204,789 44,815,499 46,001,248 46,711,801 54,412,358 Restricted 125,747,432 138,824,166 145,564,319 163,256,180 191,655,157 Unrestricted 719,451,695 746,237,170 741,055,944 771,889,072 806,256,313 Total Primary Government Net Position Fiscal Year
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City of La Quinta
Changes in Net Position (Table 2)
Year Ended June 30, 2022
2013 2014 2015 2016 2017
Expenses
Governmental activities:

General government $ 4,511,023 $ 4,830,239 $ 5,166,732 $ 5,645,004 $ 5,565,727 Public safety 21,047,691 21,169,423 21,636,149 22,067,603 23,378,824 Planning and development 2,274,541 3,098,015 2,212,013 3,359,732 2,882,321 Community services 4,986,104 4,130,085 5,992,362 6,214,098 6,584,268 Public works 11,803,133 12,610,994 18,116,732 12,157,245 10,927,160 Contribution to other agencies - - - - -
Interest on long-term debt 447,048 405,977 340,716 343,129 309,463 Total governmental activities expenditures 45,069,540 46,244,733 53,464,704 49,786,811 49,647,763 Business-type activities:

Golf course 4,208,855 4,971,977 5,053,360 4,373,586 3,965,644 Total business-type activities expenditures 4,208,855 4,971,977 5,053,360 4,373,586 3,965,644 49,278,395 51,216,710 58,518,064 54,160,397 53,613,407
Program Revenues
Governmental activities:

Charges for services:

General government 38,812 71,042 121,140 192,538 504,127 Public safety 927,604 1,412,819 1,655,421 1,378,704 341,368 Planning and development 112,695 595,980 489,589 467,053 564,327 Community services 245,392 1,224,719 307,869 386,824 453,098 Public works 1,209,438 1,195,703 1,197,069 1,134,630 741,703 Operating grants and contributions 28,068,940 14,587,153 16,829,107 12,213,338 6,187,803 Capital grants and contributions - 3,981,286 3,536,444 1,076,145 3,316,153 Total governmental activities program revenues 30,602,881 23,068,702 24,136,639 16,849,232 12,108,579 Business-type activities:

Charges for services:

Golf course 3,736,879 3,481,424 3,561,857 3,621,495 3,446,340 Capital grants and contributions - - 2,872,122 - -
Total business-type activities program revenues 3,736,879 3,481,424 6,433,979 3,621,495 3,446,340 34,339,760 26,550,126 30,570,618 20,470,727 15,554,919
Net Revenues (Expenditures):

Governmental activities (14,466,659) (23,176,031) (29,328,065) (32,937,579) (37,539,184) Business-type activities (471,976) (1,490,553) 1,380,619 (752,091) (519,304) (14,938,635) (24,666,584) (27,947,446) (33,689,670) (38,058,488) General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:

Investment income 2,225 1,567 2,043 4,282 2,028
Net Increase (Decrease) of Investment Fair Value - - - - - Miscellaneous 100,799 678,046 915,164 218,823 -
Transfers - 500,000 247,739 115,400 401,300
Total business-type activities 103,024 1,179,613 1,164,946 338,505 403,328 Total Primary Government 26,236,201 26,867,120 33,665,821 35,033,769 49,844,500 Changes in Net Position
Governmental activities 11,666,518 2,511,476 3,172,810 1,757,685 11,901,988 Business-type activities (368,952) (310,940) 2,545,565 (413,586) (115,976) Total Primary Government 11,297,566 2,200,536 5,718,375 1,344,099 11,786,012 Total Primary Government Expenditures
Total Primary Government Program Revenues
Total Net Revenues (Expenditures)
Fiscal Year
Source: City of La Quinta
For fiscal 2018/19, there is a one-time entry for an interfund loan noted as a 'special item' under governmental activites and 'miscellaneous' under business type activities. This is also dicussed in the Notes to Basic Financial Statements section of the 2018/19 CAFR, Note 19: Special Item. 430 CLICK HERE to Return to Agenda
City of La Quinta
Changes in Net Position (Table 2)
Year Ended June 30, 2022
2018 2019 2020 2021 2022
Expenditures:

Governmental activities:
$ 8,869,174 $ 9,085,863 $ 9,877,251 $ 8,106,209 $ 9,733,224 General government 22,508,088 23,164,976 24,009,725 24,429,310 25,741,782 Public safety 4,352,134 5,913,321 5,845,836 6,508,522 4,716,745 Planning and development 9,231,268 6,202,084 11,362,950 6,958,234 8,439,863 Community services 15,580,975 4,430,519 32,248,031 11,438,197 14,985,480 Public works - - - - - Contribution to other agencies
1,468,971 210,941 98,049 42,081 11,914 Interest on long-term debt 62,010,610 49,007,703 83,441,842 57,482,553 63,629,008 Total governmental activities expenditures Business-type activities:
4,318,463 4,558,922 4,148,190 4,169,286 4,746,281 Golf course 4,318,463 4,558,922 4,148,190 4,169,286 4,746,281 Total business-type activities expenditures 66,329,073 53,566,625 87,590,032 61,651,839 68,375,289 Total Primary Government Expenditures Program Revenues:

Governmental activities:

Charges for services:
883,153 516,115 615,348 1,541,535 1,402,810 General government 367,848 376,249 367,277 770,760 648,914 Public safety
724,499 636,683 799,040 710,529 1,315,760 Planning and development 442,656 479,542 366,896 178,554 137,769 Community services 1,054,902 1,119,816 1,436,362 1,503,633 3,378,132 Public works 4,259,916 5,623,509 7,817,482 4,413,523 5,786,773 Operating grants and contributions 4,455,060 5,462,395 9,613,752 15,770,048 11,952,031 Capital grants and contributions 12,188,034 14,214,310 21,016,157 24,888,582 24,622,189 Total governmental activities program revenues Business-type activities:

Charges for services:
3,567,718 3,773,396 2,746,748 3,509,096 4,679,163 Golf course - - - - - Capital grants and contributions
3,567,718 3,773,396 2,746,748 3,509,096 4,679,163 Total business-type activities program revenues 15,755,752 17,987,706 23,762,905 28,397,678 29,301,352 Total Primary Government Program Revenues Net Revenues (Expenditures):
(49,822,576) (34,793,394) (62,425,685) (32,593,971) (39,006,819) Governmental activities (750,745) (785,526) (1,401,442) (660,190) (67,118) Business-type activities (50,573,321) (35,578,920) (63,827,127) (33,254,161) (39,073,937) Total Net Revenues (Expenditures) General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:
15,887,015 16,423,843 16,710,544 16,893,629 17,823,858 Property taxes - - - - - Tax increment
10,752,788 11,230,915 8,079,394 11,847,139 18,365,424 Transient occupancy taxes 18,956,985 20,905,243 19,136,015 23,323,549 28,204,906 Sales tax 1,977,179 2,032,848 1,996,593 2,055,505 2,240,468 Franchise taxes 345,187 418,707 378,744 383,551 446,745 Business license taxes 718,472 713,237 662,545 1,568,997 1,352,585 Other taxes 3,941,348 4,086,536 4,290,417 4,376,455 4,663,327 Motor vehicle in lieu, unrestricted 803,654 5,150,613 5,110,358 1,427,664 219,164 Investment income (5,727,183) Net Increase (Decrease) of Investment Fair Value - - - - - Gain (loss) on sale of capital assets
649,566 394,347 1,404,143 1,457,788 943,160 Miscellaneous - (5,553,561) - - - Special Item (interfund loan payoff) 3,624,121 993,148 867,792 739,933 609,515 Extraordinary gain/loss on dissolution of RDA (434,000) (450,000) (635,200) (875,000) (550,000) Transfers 57,222,315 56,345,876 58,001,345 63,199,210 68,591,969 Total governmental activities Business-type activities:
3,511 14,958 9,356 13,081 4,329 Investment income
- - - - (45,279) Net Increase (Decrease) of Investment Fair Value - 5,553,561 - - - Miscellaneous
434,000 450,000 635,200 875,000 550,000 Transfers
437,511 6,018,519 644,556 888,081 509,050 Total business-type activities 57,659,826 62,364,395 58,645,901 64,087,291 69,101,019 Total Primary Government Changes in Net Position
7,399,739 21,552,482 (4,424,340) 30,605,239 29,585,150 Governmental activities (313,234) 5,232,993 (756,886) 227,891 441,932 Business-type activities 7,086,505 26,785,475 (5,181,226) 30,833,130 30,027,082 Total Primary Government Fiscal Year
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City of La Quinta
Changes in Net Position – Governmental Activities (Table 3) Year Ended June 30, 2022
2013 2014 2015 2016 2017
Expenses
General government $ 4,511,023 $ 4,830,239 $ 5,166,732 $ 5,645,004 $ 5,565,727 Public safety 21,047,691 21,169,423 21,636,149 22,067,603 23,378,824 Planning and development 2,274,541 3,098,015 2,212,013 3,359,732 2,882,321 Community services 4,986,104 4,130,085 5,992,362 6,214,098 6,584,268 Public works 11,803,133 12,610,994 18,116,732 12,157,245 10,927,160 Contribution to other agencies - - - - -
Interest on long-term debt 447,048 405,977 340,716 343,129 309,463 Total Governmental Activities Expenditures 45,069,540 46,244,733 53,464,704 49,786,811 49,647,763 Program Revenues
Charges for services:

General government 38,812 71,042 121,140 192,538 504,127 Public safety 927,604 1,412,819 1,655,421 1,378,704 341,368 Planning and development 112,695 595,980 489,589 467,053 564,327 Community services 245,392 1,224,719 307,869 386,824 453,098 Public works 1,209,438 1,195,703 1,197,069 1,134,630 741,703 Operating grants and contributions 28,068,940 14,587,153 16,829,107 12,213,338 6,187,803 Capital grants and contributions 4,115,238 3,981,286 3,536,444 1,076,145 3,316,153 34,718,119 23,068,702 24,136,639 16,849,232 12,108,579
Net Revenues (Expenditures) (10,351,421) (23,176,031) (29,328,065) (32,937,579) (37,539,184) General Revenues and Other Changes in Net Position
Taxes:

Property taxes 7,043,604 9,193,753 8,776,491 8,798,296 15,521,335 Tax increment - - - - -
Transient occupancy taxes 5,980,684 6,307,737 6,637,183 7,835,745 9,433,970 Sales tax 7,833,545 8,786,819 8,873,008 9,107,046 10,060,305 Franchise tax 1,669,476 1,688,263 1,861,453 1,799,938 1,815,491 Business license taxes 292,966 307,654 306,087 334,465 365,451 Other tax 518,778 580,834 530,336 516,964 585,333
Motor vehicle in lieu, unrestricted 3,157,330 3,291,042 3,486,367 3,651,549 3,813,213 Investment income 1,605,718 2,190,357 1,981,343 2,390,468 442,710 Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets 28,551 - - 376,193 460,614 Miscellaneous 192,509 243,498 296,346 - -
Special item (interfund loan payoff)
Extraordinary gain/loss on dissolution of RDA (2,189,984) (6,402,450) - - 7,344,050 Transfers - (500,000) (247,739) (115,400) (401,300)
Total Governmental Activities 26,133,177 25,687,507 32,500,875 34,695,264 49,441,172 Changes in Net Position 15,781,756 2,511,476 3,172,810 1,757,685 11,901,988 Total Governmental Activities Program Revenues
Fiscal Year
Source: City of La Quinta
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City of La Quinta
Changes in Net Position – Governmental Activities (Table 3) Year Ended June 30, 2022
2018 2019 2020 2021 2022
Expenditures:
$ 8,869,174 $ 9,085,863 $ 9,877,251 $ 8,106,209 $ 9,733,224 General government 22,508,088 23,164,976 24,009,725 24,429,310 25,741,782 Public safety 4,352,134 5,913,321 5,845,836 6,508,522 4,716,745 Planning and development 9,231,268 6,202,084 11,362,950 6,958,234 8,439,863 Community services 15,580,975 4,430,519 32,248,031 11,438,197 14,985,480 Public works - - - - - Contribution to other agencies
1,468,971 210,941 98,049 42,081 11,914 Interest on long-term debt 62,010,610 49,007,703 83,441,842 57,482,553 63,629,008 Total Governmental Activities Expenditures Program Revenues:

Charges for services:
883,153 516,115 615,348 1,541,535 1,402,810 General government 367,848 376,249 367,277 770,760 648,914 Public safety
724,499 636,683 799,040 710,529 1,315,760 Planning and development 442,656 479,542 366,896 178,554 137,769 Community services 1,054,902 1,119,816 1,436,362 1,503,633 3,378,132 Public works 4,259,916 5,623,509 7,817,482 4,413,523 5,786,773 Operating grants and contributions 4,455,060 5,462,395 9,613,752 15,770,048 11,952,031 Capital grants and contributions 12,188,034 14,214,310 21,016,157 24,888,582 24,622,189
Total Governmental Activities Program
Revenues
(49,822,576) (34,793,394) (62,425,685) (32,593,971) (39,006,819) Net Revenues (Expenditures) General Revenues and Other Changes in
Net Position:

Golf course 3,736,879 3,481,424 3,561,857 3,621,495 3,446,340 Capital grants and contributions - - 2,872,122 - -
3,736,879 3,481,424 6,433,979 3,621,495 3,446,340
Net Revenues (Expenditures) (471,976) (1,490,553) 1,380,619 (752,091) (519,304) General Revenues and Other Changes in Net Position
Investment income 2,225 1,567 2,043 4,282 2,028
Net Increase (Decrease) of Investment Fair Value - - - - - Gain (loss) on sale of capital assets - - - - -
Miscellaneous 100,799 678,046 915,164 218,823 -
Transfers - 500,000 247,739 115,400 401,300
Capital contributions - - - - -
Total Business-Type Activities 103,024 1,179,613 1,164,946 338,505 403,328 Changes in Net Position (368,952) (310,940) 2,545,565 (413,586) (115,976) Total Business-Type Activities Program Revenues
Fiscal Year
Source: City of La Quinta
434 CLICK HERE to Return to Agenda
City of La Quinta
Changes in Net Position – Business-type Activities (Table 4) Year Ended June 30, 2022
2018 2019 2020 2021 2022
Expenditures:
$ 4,318,463 $ 4,558,922 $ 4,148,190 $ 4,169,286 $ 4,746,281 Golf course 4,318,463 4,558,922 4,148,190 4,169,286 4,746,281 Total Business-Type Activities Expenditures Program revenues:

Charges for services:
3,567,718 3,773,396 2,746,748 3,509,096 4,679,163 Golf course - - - - - Capital grants and contributions
3,567,718 3,773,396 2,746,748 3,509,096 4,679,163
(750,745) (785,526) (1,401,442) (660,190) (67,118) Net Revenues (Expenditures) General Revenues and Other Changes in Net Position:
3,511 14,958 9,356 13,081 4,329 Investment income
- - - - (45,279) Net Increase (Decrease) of Investment Fair Value - - - - - Gain (loss) on sale of capital assets
- 5,553,561 - - - Miscellaneous
434,000 450,000 635,200 875,000 550,000 Transfers
- - - - - Capital contributions
437,511 6,018,519 644,556 888,081 509,050 Total Business-Type Activities (313,234) 5,232,993 (756,886) 227,891 441,932 Changes in Net Position Total Business-Type Activities Program Revenues
Fiscal Year
435 CLICK HERE to Return to Agenda
City of La Quinta
Fund Balances of Governmental Funds (Table 5)
Year Ended June 30, 2022
2013 2014 2015 2016(1) 2017
General fund
Nonspendable:

Prepaid costs $ 11,786 $ 1,500 $ 15,653 $ 204,589 $ 10,578 Land held for resale 8,320,000 8,320,000 8,320,000 8,320,000 8,320,000 Advances to other funds 15,509,691 15,163,183 14,943,098 14,974,800 15,022,660 Deposits 4,830 4,830 33,985 - -
Due from Other Governments 41,378,966 34,976,516 26,715,575 25,105,681 29,154,040 Restricted for:

Debt service - - - - -
Section 115 Trust (Note 11) - - - - -
Committed:

Emergency Reserve(2) 16,034,995 16,034,995 15,372,600 15,576,000 16,534,000 Natural Disaster Reserve(2) - - - - -
Economic Disaster Reserve(2) - - - - -
Post retirement health benefits(3) 1,523,401 1,523,401 1,523,401 1,523,400 1,523,400 Capital Replacement Reserve(2) 2,848,737 1,507,429 1,727,390 2,302,000 - Cash Flow Reserve(2) - 2,836,820 3,843,150 3,894,000 4,134,000 Pension Trust(4) - - - - -
Carryovers - 356,438 476,400 4,274,046 120,000
Other - - - - -
Assigned:

Continuing appropriations 1,013,533 209,000 - - -
Public Safety (Note 13b) - - - - 9,371,699
Sales Tax Reserve (Note 13b) - - - - -
Capital Projects (Note 13b) - - - - 6,322,570
Unassigned 5,926,651 10,699,641 13,837,312 13,822,012 16,949,526 Total general fund 92,572,590 91,633,753 86,808,564 98,565,571 107,462,473 All other governmental funds
Nonspendable:

Prepaid costs 10,310 - - 8,422 10,349
Notes and loans 2,062,589 - - - -
Advances to other funds - - - - -
Deposits 13,600 - - - -
Restricted:

Planning and development projects 3,730,533 5,970,006 13,108,499 18,211,200 22,664,093 Public safety 258,968 274,274 301,843 189,988 83,506
Community services 11,626,441 12,459,516 10,711,704 9,872,124 10,040,222 Public works 262,754 1,571,163 1,129,697 1,250,827 1,546,505 Capital Projects 1,392,581 1,590,168 3,873,699 3,597,221 4,490,534 Debt service 2,234 - - - -
Assigned:

Continuing appropriations - - - - -
Unassigned (13,179,196) (12,370,462) (12,703,744) (11,655,344) (11,423,008) Total all other governmental funds 6,180,814 9,494,665 16,421,698 21,474,438 27,412,201 Total Governmental Funds 98,753,404 101,128,418 103,230,262 120,040,009 134,874,674 Fiscal Year
Notes:
(1)In Fiscal Year 2016-17, the City recognized property tax held by the County of Riverside as available to fund current obligations and as such the General Fund fund balance was adjusted up by 8,569,043 to 98,565,571. See Note 19 for FY 2016-17 (2) In Fiscal year 2017-18, the City adopted a reserves policy which modifed, added and/ or eliminated reserve category names.

Emergency Reserves are now split into Natural Disaster and Economic Disaster, Working Capital Reserve was re-named Cash Flow Reserve, and Capital Replacement and Pension Trust were added. (3) In Fiscal Year 2017-18 the City opened a trust for Other Post Employment Benefits (OPEB), and this reserve was deposited into the trust. See Note 10.
(4) In Fiscal Year 2018-19 the City opened a trust for Pension Benefits, and this reserve was deposited into the trust. See Note 11. 436 CLICK HERE to Return to Agenda
City of La Quinta
Fund Balances of Governmental Funds (Table 5)
Year Ended June 30, 2022
2018 2019 2020 2021 2022
General fund:

Nonspendable:
$ 90,657 $ 37,182 $ 14,065 $ 25,246 $ 46,990 Prepaid costs 8,320,000 5,730,990 5,403,652 5,403,652 5,403,652 Land held for resale 14,954,085 - - - - Advances to other funds
- - - - - Deposits
29,611,707 27,915,770 26,069,742 24,070,622 21,915,347 Due from Other Governments Restricted for:
- - - - - Debt service
- 6,540,000 10,249,738 11,381,922 10,137,888 Section 115 Trust (Note 11) Committed:
- - - - - Emergency Reserve(2)
7,400,000 10,000,000 10,000,000 10,000,000 10,000,000 Natural Disaster Reserve(2) 8,140,000 11,000,000 6,800,000 11,000,000 11,000,000 Economic Disaster Reserve(2) - - - - - Post retirement health benefits(3)
5,000,000 5,000,000 6,540,000 10,000,000 10,000,000 Capital Replacement Reserve(2) 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 Cash Flow Reserve(2) 2,000,000 - - - Pension Trust(4)
2,186,500 745,300 1,778,800 1,209,870 1,209,100 Carryovers - - - - - Other
Assigned:
- - - - - Continuing appropriations
9,754,327 9,864,841 10,491,654 11,423,931 11,183,821 Public Safety (Note 13b) 5,169,970 7,721,975 8,736,219 15,128,658 15,355,043 Sales Tax Reserve (Note 13b) 4,996,815 11,853,162 13,155,144 13,431,089 30,761,847 Capital Projects (Note 13b) 19,199,506 16,228,627 19,094,651 24,241,553 33,893,325 Unassigned 121,823,567 117,637,847 123,333,665 142,316,543 165,907,013 Total general fund All other governmental funds:

Nonspendable:
- 386 2,875 1,019 96,590 Prepaid costs
- - - - - Notes and loans
- - - - - Advances to other funds
- - - - - Deposits
Restricted:
22,607,600 22,996,435 23,680,641 24,751,443 25,118,552 Planning and development projects 342,919 1,391,721 1,607,101 931,352 1,073,419 Public safety 10,016,652 13,775,710 14,376,472 12,813,788 13,970,309 Community services 2,033,627 2,667,401 3,208,072 5,196,324 7,353,021 Public works 4,203,991 3,904,492 3,128,962 3,018,894 6,897,057 Capital Projects - - - Debt service
Assigned:
- - - - - Continuing appropriations
(11,347,062) (1,852,211) (5,175,243) (3,182,262) (3,293,897) Unassigned 27,857,727 42,883,934 40,828,880 43,530,558 51,215,051 Total all other governmental funds 149,681,294 160,521,781 164,162,545 185,847,101 217,122,064 Total Governmental Funds Fiscal Year
437 CLICK HERE to Return to Agenda
City of La Quinta
Changes in Fund Balances of Governmental Funds (Table 6) Year Ended June 30, 2022
2013 2014 2015 2016 2017
Revenues
Taxes $ 23,506,679 $ 27,192,089 $ 26,678,471 $ 28,057,989 $ 41,832,117 Assessments 954,058 951,181 940,221 944,050 953,699
Licenses and permits 566,510 953,540 1,356,978 1,161,820 1,118,911 Intergovernmental 15,464,942 16,506,666 15,702,943 14,960,676 4,870,334 Charges for services 625,813 1,238,277 1,341,438 1,332,541 1,021,336 Use of money and property 1,582,762 2,175,048 1,950,957 7,475,742 4,659,301 Contributions, fines, and forfeitures 18,377,253 838,972 1,956,452 28,459 348,345 Developer participation 1,226,825 3,059,254 2,803,681 1,441,075 1,042,568 Miscellaneous 491,267 575,001 580,843 992,282 289,047
Total Revenues 62,796,109 53,490,028 53,311,984 56,394,634 56,135,658 Expenditures
Current:

General government 4,587,888 4,068,827 5,050,425 5,267,024 5,845,197 Public safety 20,168,038 21,189,086 21,664,472 22,125,962 23,377,755 Planning and development 27,514,768 1,748,477 2,097,525 3,294,259 2,549,779 Community services 4,411,536 4,011,432 4,798,123 4,983,038 4,626,401 Public works 5,067,370 4,617,050 5,283,309 4,101,210 4,025,958 Capital projects 8,622,783 7,974,747 11,097,186 7,209,874 6,859,428 Debt service:

Principal retirement 556,871 558,019 594,383 632,615 651,625 Interest and fiscal charges 437,678 411,010 348,334 346,137 307,600 Payment to bond escrow - - - - -
Payments under pass-through obligations - - - - -
Total Expenditures 71,366,932 44,578,648 50,933,757 47,960,119 48,243,743 (8,570,823) 8,911,380 2,378,227 8,434,515 7,891,915
Other financing sources (uses):

Issuance of tax allocation bonds - - - - -
Issuance of revenue bonds - - - - -
Proceeds from sale of land - - - - -
Transfers in 29,841,053 4,201,763 12,037,331 6,420,538 21,503,514 Transfers out (29,841,053) (4,335,679) (12,322,714) (6,614,349) (21,904,814) Other debts issued - - - - -
Capital leases 71,045 - 9,000 - -
Proceeds from sale of capital assets 121,652 - - - -
Total Other Financing Sources (Uses) 192,697 (133,916) (276,383) (193,811) (401,300) Extraordinary gain/loss on dissolution of RDA - (6,402,450) - - 7,344,050 Special item (interfund loan payoff) - - - - -
Net Change in Fund Balances (8,378,126) 2,375,014 2,101,844 8,240,704 14,834,665

1.6% 2.6% 2.2% 2.4% 2.5%
Excess (Deficiency) of Revenues Over (Under)
Expenditures
Debt Service as a Percentage of Noncapital
Expenditures (1)
Fiscal Year
Notes:
(1) The capitalizable expenditures were derived from the Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds and Note 4, Capital Assets. 438 CLICK HERE to Return to Agenda
City of La Quinta
Changes in Fund Balances of Governmental Funds (Table 6) Year Ended June 30, 2022
2018 2019 2020 2021 2022
Revenues:
$ 44,931,250 $ 48,462,493 $ 44,881,038 $ 53,493,786 $ 65,107,160 Taxes 950,541 961,633 957,017 984,435 969,257 Assessments
1,394,820 1,555,026 1,913,519 2,020,596 4,521,449 Licenses and permits 12,555,259 14,075,980 17,107,595 25,720,328 15,989,135 Intergovernmental 1,279,864 1,170,825 1,179,592 964,710 1,623,951 Charges for services 2,388,683 4,824,651 5,219,088 2,601,482 (3,545,192) Use of money and property 375,390 375,491 665,193 779,606 657,589 Contributions, fines, and forfeitures 1,534,628 2,231,471 1,863,587 1,844,665 5,584,146 Developer participation 1,196,057 2,425,675 1,371,095 645,780 970,399 Miscellaneous 66,606,492 76,083,245 75,157,724 89,055,388 91,877,894 Total Revenues Expenditures
Current:
7,737,111 10,129,408 7,732,495 8,464,230 10,516,550 General government 22,508,088 23,164,976 24,009,725 24,429,310 25,741,782 Public safety 4,310,589 6,415,466 5,436,281 6,544,477 5,234,065 Planning and development 5,236,083 5,944,200 6,159,707 5,583,420 6,325,904 Community services 4,146,135 4,219,461 5,421,606 5,287,280 5,654,080 Public works 9,015,861 9,096,460 23,150,511 18,219,385 7,167,446 Capital projects Debt service:
666,988 650,000 - - 10,705 Principal retirement
1,460,371 178,080 28,868 15,133 11,914 Interest and fiscal charges - - - - - Payment to bond escrow
- - - - - Payments under pass-through obligations
55,081,226 59,798,051 71,939,193 68,543,235 60,662,446 Total Expenditures 11,525,266 16,285,194 3,218,531 20,512,153 31,215,448
Other financing sources (uses):
- - - - - Issuance of tax allocation bonds
- - - - - Issuance of revenue bonds
- - - 1,219,485 - Proceeds from sale of land
7,432,340 12,942,596 16,467,409 10,781,267 6,131,440 Transfers in (7,775,107) (13,826,890) (16,912,971) (11,568,281) (6,681,440) Transfers out - - - - Other debts issued
- - - - Capital leases
- - - - Proceeds from sale of capital assets
(342,767) (884,294) (445,562) 432,471 (550,000) Total Other Financing Sources (Uses) 3,624,121 993,148 867,792 739,933 609,515 Extraordinary gain/loss on dissolution of RDA - (5,553,561) - - - Special item (interfund loan payoff) 14,806,620 10,840,487 3,640,761 21,684,557 31,274,963 Net Change in Fund Balances

3.26% 2.03% 0.06% 0.03% 0.06%
Debt Service as a Percentage of Noncapital
Expenditures (1)
Excess (Deficiency) of Revenues Over (Under)
Expenditures
439 CLICK HERE to Return to Agenda
City of La Quinta
Tax Revenue by Source (Table 7)
Year Ended June 30, 2022
Fiscal
Year
Property
Tax (2)
Tax
Increment (1)
Transient
Occupancy
Tax Sales Tax
Franchise
Tax
Business
License
Tax
Document
Transfer
Tax Total
2013 7,043,604 $ $ - $ 5,980,684 $ 7,833,545 $ 1,669,476 $ 292,966 $ 518,778 $ 23,339,053 2014 9,193,753 - 6,307,737 8,786,819 1,688,263 307,654 580,834 26,865,060 2015 8,776,491 - 6,637,183 8,873,008 1,861,453 306,087 530,336 26,984,558 2016 8,798,296 - 7,835,745 9,107,046 1,799,938 334,465 516,964 28,392,454 2017 15,521,335 - 9,433,970 10,060,305 1,815,491 365,451 585,333 37,781,885 2018 15,887,015 - 10,752,788 18,956,985 1,977,179 345,187 718,472 48,637,626 2019 16,423,843 - 11,230,915 20,905,243 2,032,848 418,707 713,237 51,724,793 2020 16,710,544 - 8,079,394 19,136,015 1,996,593 378,744 662,545 46,963,835 2021 16,893,629 - 11,847,139 23,323,549 2,055,505 383,551 1,568,997 56,072,370 2022 17,823,858 - 18,365,424 28,204,906 2,240,468 446,745 1,352,585 68,433,986 Notes:
(1) The tax increment received was a result of the activity of the Redevelopment Agency. On June 28, 2011, California Governor Jerry Brown signed ABx1 26, the Redevelopment Dissolution Act. The Act was upheld by the California Supreme Court on Dec. 29, 2011, and the agency was effectively dissolved Feb. 1, 2012.
(2) Starting in 2017, the revenue collected by the County that is remitted to the City for fire services is included in the property tax number. $0
$10
$20
$30
$40
$50
$60
$70
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Tax Revenue by Source
(Excluding Tax Increment)
(in millions)
Property Tax (2) Transient Occupancy Tax Sales Tax
Franchise Tax Business License Tax Document Transfer Tax 440 CLICK HERE to Return to Agenda
City of La Quinta
Top 25 Sales Tax Producers (Table 8)
Year Ended June 30, 2022
Arco AM PM Service Stations
Best Buy Electronics/Appliance Stores
Circle K Service Stations
Cliffhouse Fine Dining BevMo Convenience Stores/Liquor
Costco Discount Dept. Stores
Floor & Décor Building Materials Circle K Service Stations G&M Oil Service Stations
Genesis/Hyundai of La Quinta New Motor Vehicle Dealers
Hobby Lobby Specialty Stores Hyundai of La Quinta New Motor Vehicle Dealers Home Depot Building Materials
In N Out Burger Quick-Service Restaurants Kohl's Department Stores Kohl's Department Stores La Quinta Resort & Club Hotels-Liquor La Quinta Chevrolet & Cadillac New Motor Vehicle Dealers Lowe's Building Materials La Quinta Resort & Club Hotels/Motels Marshalls Family Apparel Lavender Bistro Fine Dining Ralphs Grocery Stores
Lowe's Building Materials Ross Family Apparel
Marshalls Family Apparel Stater Bros Grocery Stores
PGA West Private Leisure/Entertainment Stein Mart Department Stores Ross Family Apparel Target Discount Dept. Stores
Target Discount Dept. Stores Torre Nissan New Motor Vehicle Dealers TJ Maxx Family Apparel Tower Mart Service Stations
Torre Nissan New Motor Vehicle Dealers USA Gas Service Stations Tower Mart Service Stations Verizon Wireless
Vintners Shell Station Service Stations
Walmart Supercenter Discount Dept. Stores

65.33% 69.77%
Business Name (1) Business Category
Electronics/Appliance Stores
Arco AM/PM
Bed Bath & Beyond
Best Buy
Service Stations
Home Furnishings
Percent of Fiscal Year Total Paid by Top 25 Accounts: Percent of Fiscal Year Total Paid by Top 25 Accounts:

Vons
Walmart Supercenter
Grocery Stores
Discount Dept. Stores
Electronics/Appliance Stores
Fiscal Year 2021-22
Business Name Business Category (1)
Home Depot Building Materials
New Motor Vehicle Dealers
Discount Dept. Stores
Service Stations
Chevrolet Cadillac of La Quinta
Costco
G & M Oil
Fiscal Year 2012-13
Notes:
(1) Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account.

Top 25 businesses listed for state Bradley-Burns sales tax allocation only. For Top 25 business listings by local Measure G, see next page. Sales tax revenue chart includes total remitted for both.
$0
$5
$10
$15
$20
$25
$30
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Combined Sales Tax Revenue
(in millions)
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City of La Quinta
Top 25 Measure G Sales Tax Producers (Table 9)
Year Ended June 30, 2022
Amazon Fulfillment Services General Merchandise
Amazon MFA General Merchandise
Best Buy Electronics/Appliance Stores
Circle K Service Stations
Costco Discount Dept. Stores
Dept. of Motor Vehicles Allocation Used Automotive Dealers Desert European Motor Cars New Motor Vehicle Dealers
Floor & Décor Building Materials
G & M Oil Service Stations
Home Depot Building Materials
In N Out Quick-Service Restaurants
Kohl's Department Stores
La Quinta Resort & Club Hotels/Motels
Lowe's Building Materials
Marshalls Family Apparel
Mathis Brothers Furniture Home Furnishings
PGA West Private Leisure/Entertainment
Tower Mart Service Stations
Verizon Wireless Electronics/Appliance Stores
Vons Grocery Stores

44.79%
Fiscal Year 2021-22 Fiscal Year 2012-13
Business Name (1) Business Category Business Name Business Category Percent of Fiscal Year Total Paid by Top 25 Accounts:

Measure G was passed in November 2016 and implemented on April 1, 2017. Ten-year is data not available.

Walmart Supercenter Discount Dept. Stores
Tesla Motors New Motor Vehicle Dealers
TJ Maxx Family Apparel
Ross Family Apparel
Target Discount Dept Stores
443 CLICK HERE to Return to Agenda
City of La Quinta
Taxable Sales by Category (Table 10)
Year Ended June 30, 2022
2012 2013 2014 2015 2016
$ 24,430 $ 25,741 $ 25,461 $ 25,115 $ 26,280
220,970 223,324 216,871 208,189 206,808
25,854 26,394 25,748 22,845 25,359
94,859 97,662 101,647 106,216 115,974
65,445 68,606 73,087 75,658 78,299
62,668 72,839 84,826 87,440 83,010
56,001 52,093 47,541 40,777 34,566
99,028 100,811 101,721 105,284 107,648
130,421 142,049 150,746 155,173 172,135
Total 779,676 809,519 827,648 826,697 850,079
Calendar Year
Auto dealers and supplies
Service stations
Other retail stores
All other outlets
Building materials
Eating and drinking places
Apparel stores
General merchandise
Food stores
Notes:
(1) Due to confidentiality issues preventing the disclosure of the largest sales tax payers by business name, this categorical list has been provided as an alternative source of information regarding the City of La Quinta's sales tax revenue.

Source: HdL. Coren & Cone
Apparel stores
3%
General merchandise
28%
Food stores
3%
Eating and drinking places
12%
Building materials
9%
Auto dealers and supplies
8%
Service stations
7%
Other retail stores
13%
All other outlets
17%
Taxable Sales
Calendar Year 2012
444 CLICK HERE to Return to Agenda
City of La Quinta
Taxable Sales by Category (Table 10)
Year Ended June 30, 2022
2017 2018 2019 2020 2021
$ 31,822 $ 34,508 $ 33,937 $ 24,929 $ 38,612
222,767 232,147 235,969 235,841 274,045
25,964 26,126 26,191 30,610 30,350
117,064 122,255 132,184 100,187 149,526 Eating and drinking places 83,383 86,569 89,036 111,231 128,048
81,264 82,702 85,401 78,189 105,011 Auto dealers and supplies 37,558 42,164 42,998 33,742 46,985
104,834 114,980 111,239 101,620 140,854
180,360 210,360 220,260 222,916 260,247
885,016 951,811 977,215 939,265 1,173,678 Total
Calendar Year
Service stations
Other retail stores
All other outlets
Apparel stores
General merchandise
Food stores
Building materials
Apparel stores
3%
General merchandise
23%
Food stores
3%
Eating and drinking
places
13%
Building materials
11%
Auto dealers and
supplies
9%
Service stations
4%
Other retail stores
12%
All other outlets
22%
Taxable Sales
Calendar Year 2021
445 CLICK HERE to Return to Agenda
City of La Quinta
Assessed Value of Taxable Property (Table 11)
Year Ended June 30, 2022
Fiscal Year Ended
June 30, Residential Commercial Agriculture(4) Other (1) Unsecured
Property (2)
Home Owner
Exemption(5)
Taxable Assessed
Value
Direct Rate (3)
2013 $ 8,510,574,371 $ 735,622,855 $ 19,644,835 $ 954,074,172 $ 106,176,279 $ (164,227,296) $ 10,326,092,512 1.0000 2014 8,959,562,854 743,340,208 20,374,889 945,004,639 108,387,013 (167,489,253) 10,776,669,603 1.0000 2015 10,116,938,804 1,061,204,501 65,769,114 77,926,274 106,672,900 (49,232,400) 11,379,279,193 1.0000 2016 10,634,834,332 1,088,406,355 64,533,443 79,120,572 113,142,376 (49,130,200) 11,930,906,878 1.0000 2017 11,071,273,174 1,195,736,674 57,463,638 71,281,946 110,768,767 (49,088,200) 12,457,435,999 1.0000 2018 11,462,635,317 1,227,709,957 59,538,912 61,350,883 105,984,928 (49,700,000) 12,867,519,997 1.0000 2019 11,869,224,686 1,288,839,436 61,861,498 85,526,307 95,584,154 (49,298,200) 13,351,737,881 1.0000 2020 12,394,924,833 1,292,239,063 91,242,090 139,850,650 110,001,629 (47,938,800) 13,980,319,465 1.0000 2021 12,962,202,378 755,379,455 62,798,676 537,520,834 89,135,215 (47,271,000) 14,359,765,558 1.0000 2022 13,470,995,430 758,841,326 59,428,116 816,367,506 104,233,962 (46,243,400) 15,163,622,940 1.0000 City of La Quinta, Tax District 02-2375
Notes: (1) Other includes dry farm, government owned, institutional, irrigated, miscellaneous, recreational, vacant, cross reference, and unknown. Starting in 2016, prior years 2007 through 2015 were adjusted to match current reporting categories for consistency. (2) Prior years 2012 through 2015 adjusted to match current reporting for consistency. (3) In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at the time that it is sold to a new owner; at which time the new assessed value is the purchase price of the property sold. The assessed valuation data shown above represents only the data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. (4) In 2016 (and going forward) data will be obtained from California Municipal and The Auditor-Controller's Office. The existing column headers were slightly modified to accommodate the property type classifications. The column labeled agriculture was formerly "industrial". (5) Prior to 2015, this column also included Exempt Property Valuations Source: : Cal Muni; County of Riverside Assessor Combined Tax Rolls Equalized Auditor and Assessor's Net; Riverside County Auditor-Controller $0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
$11,000
$12,000
$13,000
$14,000
$15,000
$16,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Taxable Assessed Value
(in millions)
446 CLICK HERE to Return to Agenda
City of La Quinta
Direct and Overlapping Property Tax Rates (Table 12)
Year Ended June 30, 2022
2013 (1) 2014 (1) 2015 (1) 2016 (1) 2017 (1) 2018 2019 2020 2021 2022 Direct Rates:

City of La Quinta 0.0760 0.0760 0.0760 0.0760 0.0760 0.0760 0.0646 0.0646 0.0646 0.0646 ERAF Share of La Quinta General Fund 0.0113 0.0113 0.0113 0.0113 Redevelopment Agency Project Area 1 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 Redevelopment Agency Project Area 2 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 County of Riverside 0.1958 0.1958 0.1958 0.1958 0.1958 0.1958 0.0978 0.0978 0.0978 0.0978 ERAF Share of County 0.0980 0.0980 0.0980 0.0980
County Free Library 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 County Structure Fire Protection 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 Coachella Valley Unified School District 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 Desert Sands Unified School 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 Desert Community College District 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 Riverside County Office of Education 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 Riverside County Regional Park & Open Spa 0.0039 0.0039 0.0039 0.0039 0.0040 0.0040 0.0040 0.0040 0.0040 0.0040 CV Public Cemetery 0.0031 0.0031 0.0031 0.0031 0.0031 0.0031 0.0032 0.0032 0.0032 0.0032 CV Mosquito & Vector Control 0.0127 0.0127 0.0127 0.0126 0.0126 0.0126 0.0126 0.0127 0.0127 0.0127 Desert Recreation District 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 CVWD State Water Project 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 CV Resource Conservation 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 CVWD Improvement District 1 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 CVWD Storm Water Unit 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 Total Direct Rate (3) 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 Tax Rate Area 020-005 020-005 020-005 020-005 020-160 020-160 020-160 020-160 020-160 020-160 Coachella Valley Unified School District 0.0797 0.1492 0.1492 0.1322 0.1660 0.1761 0.1495 0.1488 0.1455 0.1367 Desert Sands Unified School 0.1116 0.1095 0.1098 0.1092 0.0860 0.0725 0.0742 0.0738 0.0739 0.0750 Coachella Valley Water District 0.0800 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1100 Desert Community College District 0.0200 0.0200 0.0233 0.0209 0.0204 0.0403 0.0398 0.0398 0.0395 0.0395 Total Overlapping Rate 0.2912 0.3787 0.3823 0.3622 0.3724 0.3889 0.3635 0.3624 0.3589 0.3611 Total Direct and Overlapping Rate 1.2912 1.3787 1.3823 1.3622 1.3724 1.3889 1.3635 1.3625 1.3589 1.3612 Overlapping Rates (4) :

City Non-Project Area
Notes:
(1) Direct rate from Tax Rate Area (TRA) 020-160 and overlapping rates provided by HdL, Coren & Cone; data source Riverside County Assessor 2012/13-2021/22 Annual Tax Increment (Rate) Tables.
(2) Direct rate taken from an analysis of the TRA in the project area and does not include State ERAF deductions and overlapping rates provided by California Municipal Statistics
(3) In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount for direct taxes. This 1% is shared by all taxing agencies for which the subject property resides within.
(4) Overlapping rates are based upon a single tax rate area only.

Source: County of Riverside Auditor Controller's Office; HdL, Coren & Cone 447 CLICK HERE to Return to Agenda
City of La Quinta
Principal Property Taxpayers (Table 13)
Year Ended June 30, 2022
Rank
Taxable
Assessed Value (1)
Percent of
Total City
Taxable
Assessed
Value Rank
Taxable
Assessed Value (1)
Percent of
Total City
Taxable
Assessed
Value
1 $ 145,679,052 0.96% $ - 0.00%
2 50,769,495 0.33% 5 43,399,514 0.42%
3 47,091,774 0.31% - 0.00%
4 46,235,034 0.30% - 0.00%
Town and Country Partners 5 36,851,361 0.24% - 0.00%
Walmart Real Estate Business Trust 6 32,387,856 0.21% 9 28,668,169 0.28% CM Wave Dev 7 31,640,020 0.21% - 0.00%
East of Madison 8 28,498,109 0.19% 4 45,365,091 0.44%
9 27,707,383 0.18% - 0.00%
10 27,664,067 0.18% - 0.00%
- 1 - 151,877,857 1.47%
T D Desert Development LP - 2 - 100,155,108 0.97%
MSR Resort Golf Course - 3 61,124,895 0.59%
Coral Option I - 6 - 42,839,010 0.41%
Iota Griffin LLC - 7 - 35,412,485 0.34%
WRM La Quinta - 8 30,170,000 0.29%
Village Resort - 10 24,486,681 0.24%
Total $ 474,524,151 3.13% 563,498,810 5.46%
Hawthorn IL PropCo
SilverRock Phase I LLC
KSL Desert Resort
Taxpayer
Aventine Dev
Fiscal Year 2012-13
HJ CG Partners
Fiscal Year 2021-22
HP LQ Investment LP
Inland American La Quinta Pavilion
(1) Taxable valuations include secured and unsecured
Source:

HdL, Coren & Cone; Riverside County Assessor 2012/13 and 2021/22 Combined Tax Rolls and the SBE Non-Unitary Tax Roll (Preliminary) HP LQ Investment LP
Inland American La
Quinta Pavilion
HJ CG Partners
Hawthorn IL PropCo
Town and Country
Partners
Walmart Real Estate
Business Trust
CM Wave Dev
East of Madison
SilverRock Phase I LLC
Principal Property Tax Payers
FY 2021-22
448 CLICK HERE to Return to Agenda
City of La Quinta
Property Tax Levies and Collections (Table 14)
Year Ended June 30, 2022
Fiscal Year
Ended June
30 Taxes Levied
for the Fiscal
Year (1) Amount
Percent of
Levy
Collections in
Subsequent
Years (2) Amount (3)
Percent of
Levy
2013 $ 5,706,535 $ 5,823,575 102.05% $ 180,723 $ 6,004,298 105.22% 2014 5,814,571 5,808,387 99.89% 202,342 6,010,729 103.37% 2015 5,965,704 6,100,655 102.26% 170,306 6,270,961 105.12% 2016 6,657,414 6,420,215 96.44% 194,668 6,614,883 99.36% 2017 6,764,963 6,592,548 97.45% 137,921 6,730,469 99.49% 2018 6,868,411 6,717,291 97.80% 116,182 6,833,473 99.49% 2019 6,934,311 6,736,814 97.15% 126,876 6,863,690 98.98% 2020(4) 7,058,939 6,777,777 96.02% 156,792 6,934,570 98.24% 2021 7,139,091 6,891,637 96.53% 106,190 6,997,827 98.02% 2022 7,291,506 7,140,010 97.92% 163,569 7,303,579 100.17% Total Collections to Date
Collections within the Fiscal
Year of Levy
Notes:
(1) Taxes Levied. The total tax levy is based on the Statement of Original Charge from the Riverside County AuditorController Office. The amounts presented include City property taxes for tax districts 02-2374 and 02-2375 and are not inclusive of the redevelopment increment values.
(2) Collections in Subsequent Years. The City participates in the Riverside County Teeter program; the secured taxes are remitted in a series of advances and settlement payments, the last of which is not received by the City until October of the subsequent year.
(3) Collections to Date. The total amount does not include any apportionment adjustments that are the result of successful appeals of a taxpayer assessed valuation, escaped bills, refunds, or any other adjustments made by the County Auditor-Controller. As such, the percentage of the levy collected may be higher or lower than expected.

Additionally, the increment values of the former Redevelopment Agency are allocated through a waterfall distribution process in accordance with California Health and Safety Code 34183 and 34188, and are not reflected on the Statement of Original Charge.
(4)The statement of original charge that was posted on the the Auditor-Conroller (ACO) website had not been updated at time of publishing the 19/20 CAFR. The number reported in the 'taxes levied' column has now been adjusted to accurately reflect the ACO number, which subsequently changed the percent collected as well.

Source: County of Riverside Auditor Controller's Office $0
$1
$2
$3
$4
$5
$6
$7
$8
2013 2014 2015 2016 2017 2018 2019 2020(4) 2021 2022
Property Tax Collections
(in millions)
449 CLICK HERE to Return to Agenda
City of La Quinta
Ratios of Outstanding Debt by Type (Table 15)
Year Ended June 30, 2022
2013 2014 2015 2016 2017
$ - $ - $ - $ - $ -
71,045 129,063 103,869 155,395 530,163
702,105 686,345 668,933 649,698 628,448
1,441,096 1,405,755 1,367,344 1,325,596 1,280,221
Notes Payable- Eisenhower Drive Property - - - - 2,250,000 - - - - -
3,425,000 2,930,000 2,405,000 1,850,000 1,265,000
Total Governmental 5,639,246 5,151,163 4,545,146 3,980,689 5,953,832 Capital Leases 43,736 - - - -
Total Business-Type Activities 43,736 - - - -
Total Primary Government 5,682,982 5,151,163 4,545,146 3,980,689 5,953,832 Population - State Department of Finance January 1 38,401 39,032 39,694 39,977 40,677 Number of Households 23,612 23,871 24,150 24,432 24,544 Median Household Income $ 111,077 $ 109,365 $ 97,526 $ 99,157 $ 104,749 Percentage of Personal Income 0.22% 0.20% 0.19% 0.16% 0.23% Debt Per Capita 148 132 115 100 146
Business-type Activities:

Developer Agreement
USDA Loan
Provident Savings Loan
Governmental Activities:

Capital leases
City Hall Lease Revenue Bonds
Reimbursement Agreement
Fiscal Year Ended
Notes:
(2) Details regarding the City's outstanding debt can be found in the notes to the financial statements.

Leases for business-type activities were added in FY 2022 as a result of GASB 87.

Source: City of La Quinta; HDL, Coren & Cone
450 CLICK HERE to Return to Agenda
City of La Quinta
Ratios of Outstanding Debt by Type (Table 15)
Year Ended June 30, 2022
2018 2019 2020 2021 2022
$ - $ - $ - $ - $ -
667,035 757,971 761,790 459,275 184,727
- - - - -
- - - - -
1,125,000 - - - - Notes Payable- Eisenhower Drive Property - - - - -
650,000 - - - -
2,442,035 757,971 761,790 459,275 184,727 Total Governmental - - - - 565,837 Capital Leases (2)
- - - - 565,837 Total Business-Type Activities
2,442,035 757,971 761,790 459,275 750,564 Total Primary Government 41,204 40,389 40,660 41,247 37,860 Population - State Department of Finance January 1 24,643 24,764 24,957 25,177 23,796 Number of Households $ 107,447 $ 117,802 $ 120,097 $ 121,816 $ 119,479 Median Household Income

0.09% 0.03% 0.00% 0.01% 0.03% Percentage of Personal Income 59 19 - 11 20 Debt Per Capita
Business-type Activities:

City Hall Lease Revenue Bonds
Governmental Activities:

Developer Agreement
Reimbursement Agreement
Capital leases
USDA Loan
Provident Savings Loan
Fiscal Year Ended
-
20 40
60 80
100
120
140
160
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
148
132
115
100
146
59 19
-
11 20
Debt Per Capita
451 CLICK HERE to Return to Agenda
City of La Quinta
Ratio of General Bonded Debt Outstanding (Table 16)
Year Ended June 30, 2022
Fiscal Year
Ended June
30,
City Hall
Lease
Obligation
Local Agency
Bonds
Tax
Allocation
Bonds Total
Percent of
Assessed
Value (2)
Per Median
Household
Income
2013 $ 3,425,000 $ - $ - $ 3,425,000 0.03% 31
2014 2,930,000 - - 2,930,000 0.03% 27
2015 2,405,000 - - 2,405,000 0.02% 20
2016 1,850,000 - - 1,850,000 0.02% 45
2017 1,265,000 - - 1,265,000 0.01% 31
2018 650,000 - - 650,000 0.01% 6
2019 - - - - 0.00% -
2020 - - - - 0.00% -
2021 - - - - 0.00% -
2022 - - - - 0.00% -
Outstanding General Bonded Debt (1)
Notes:
(1) General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise funds (of which the City has none)
(2) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

0.03% 0.03% 0.02% 0.02% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00% General Bonded Debt as a Percent of Assessed Value
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City of La Quinta
Direct and Overlapping Debt (Table 17)
Year Ended June 30, 2022
Total Assessed Valuation (1) $ 15,209,866,340
Overlapping Debt (3)

16.37% $ 510,745,000 $ 83,629,386

50.50% 226,567,400 114,409,740

20.10% 389,440,000 78,257,968

88.91% 575,000 511,244

86.46% 810,000 700,286
277,508,624

4.60% 720,218,351 33,101,235

4.60% 820,060,000 37,689,958

50.50% 32,665,000 16,494,845

20.10% 19,505,000 3,919,530
Total Overlapping General Fund Debt 91,205,568
Overlapping Tax Increment Debt
Successor Agencies 62.01% 484,463,028 300,438,863
Total Overlapping Tax Increment Debt
Total Gross Overlapping Debt 669,153,055
Less: Riverside County Supported Obligations -
Total Net Overlapping Debt 669,153,055
750,564 750,564
750,564
$ 669,903,619
DSUSD Community Facilities District No. 1
Total Net Combined Direct and Overlapping Debt
Coachella Valley Water District Assessment District 68
City of La Quinta General Fund Obligations
Desert Sands Unified School District COP
Estimated Share of
Overlapping Debt
Outstanding Debt
6/30/22
Percentage
Applicable (2)
Overlapping Tax and Assessment Debt
Desert Community College District
Coachella Valley Unified School District
Desert Sands Unified School District (DSUSD)
Total Overlapping Tax and Assessment Debt
Overlapping General Fund Debt
Riverside County General Fund Obligations
Riverside County Pension Obligations
Coachella Valley Unified School District Certificates of Participation (COP) Direct General Fund Debt
Total Direct General Fund Debt
Notes:
(1) Total assessed valuation is from the Equalized Assessor report which includes homeowner exemptions. (2) For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the overlapping district's taxable assessed value that is within the city's boundaries divided by the district's total taxable assessed value.
(3) Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt of each overlapping government. 453 CLICK HERE to Return to Agenda
City of La Quinta
Legal Debt Margin Information (Table 18)
Year Ended June 30, 2022
2013 2014 2015 2016 2017
Assessed valuation (1) $ 10,274,998,112 $ 10,726,752,603 $ 11,369,346,292 $ 11,930,906,878 $ 12,457,435,999 Conversion Percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation(2) 2,568,749,528 2,681,688,151 2,842,336,573 2,982,726,720 3,114,359,000 Debt limit percentage (2) 15% 15% 15% 15% 15%
Debt limit 385,312,429 402,253,223 426,350,486 447,409,008 467,153,850 - - - - -
Legal debt margin $ 385,312,429 $ 402,253,223 $ 426,350,486 $ 447,409,008 $ 467,153,850

0.0% 0.0% 0.0% 0.0% 0.0%
Fiscal Year
Total debt applicable to the
limit as a percentage of debt
limit
General obligation bonds (3)
Total net debt applicable to limit
Notes:
(1) Assessed Valuation is from the Equalized Auditor's Net report which excludes the homeowner exemptions (2) Section 43605 of the Government Code of the State of California limits the amount of indebtedness for public improvements to 15% of the gross assessed valuation or property. However, this provision was enacted when assessed valuation was based on 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State. This is the equivalent of 3.75% of the full assessed value. (3) The City of La Quinta has no general bonded indebtedness. 454 CLICK HERE to Return to Agenda
City of La Quinta
Legal Debt Margin Information (Table 18)
Year Ended June 30, 2022
2018 2019 2020 2021 2022
$ 12,867,519,997 $ 13,351,737,881 $ 13,980,319,465 $ 14,359,765,558 $ 15,163,622,940 Assessed valuation (1) 25% 25% 25% 25% 25%
3,216,879,999 3,337,934,470 3,495,079,866 3,589,941,390 3,790,905,735 15% 15% 15% 15% 15% Debt limit percentage (2)
482,532,000 500,690,171 524,261,980 538,491,208 568,635,860 Debt limit Total net debt applicable to limit
- - - - - General obligation bonds (3)
$ 482,532,000 $ 500,690,171 $ 524,261,980 $ 538,491,208 $ 568,635,860 Legal debt margin

0.0% 0.0% 0.0% 0.0% 0.0%
Fiscal Year
Total debt applicable to the
limit as a percentage of debt
limit
455 CLICK HERE to Return to Agenda
City of La Quinta
Pledged-Revenue Coverage (Table 19)
Year Ended June 30, 2022
Principal Interest
2013 $ 673,130 $ - $ 673,130 $ 470,000 $ 203,130 1.00
2014 671,351 - 671,351 495,000 176,351 1.00
2015 673,046 - 673,046 525,000 148,046 1.00
2016 673,075 - 673,075 555,000 118,076 1.00
2017 671,441 - 671,441 585,000 86,441 1.00
2018 668,141 - 668,141 615,000 53,141 1.00
2019 668,038 - 668,038 650,000 18,038 1.00
2020 - - - - - -
2021 - - - - - -
2022 - - - - - -
.

Coverage
Ratio (3)
Local Agency Revenue Bonds (City Hall Project)
Lease
Revenue (2)
Debt Service Less Other
Debt
Payments
Net Lease
Revenue
Fiscal Year
Ended June
30,
Notes:
(1) Details regarding the city's outstanding debt can be found in the notes to the financial statements. The City of La Quinta has no general bonded indebtedness.
(2) Lease revenues consist of payments from the City General Fund and Civic Center Development Impact Fee Fund.
(3) Coverage ratio is a measure of the City's ability to meet its obligation. A ratio of greater than or equal to one indicates that sufficient revenue has been generated to satisfy the debt service requirements. The ratio is calculated as total available revenue (net lease revenue) divided by total debt service requirements (principal and interest) .
456 CLICK HERE to Return to Agenda
City of La Quinta
Demographic and Economic Statistics (Table 20)
Year Ended June 30, 2022
Sources 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 (3) 35.16 35.16 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71 (1)(3) 38,261 38,689 39,240 39,769 40,065 40,217 40,389 40,660 41,247 37,860 (4) $111,077 $109,365 $97,526 $99,157 $104,749 $107,447 $117,802 $120,097 $121,816 $119,479 (1) 23,612 23,871 24,150 24,432 24,544 24,643 24,764 24,957 25,177 23,796 (1) 2.58 2.59 2.60 2.62 2.64 2.63 2.68 2.60 2.60 2.60
(3) $43,053 $42,226 $37,510 $37,846 $39,288 $39,999 $42,931 $46,248 $47,986 $52,632 (2) 16,658 16,983 17,483 18,033 18,617 18,917 19,142 19,267 19,083 19,850 (2) 15,517 16,000 16,675 17,175 17,533 18,000 18,308 17,800 17,483 18,892 (2) 6.85% 5.79% 4.62% 4.76% 5.82% 4.85% 4.36% 7.61% 8.44% 4.83% Median age (3) 43.6 44.8 45.1 45.3 45.7 46 46.4 47.1 47.9 48.6 Calendar Year
Mean Household Income (in dollars)
Number of Dwelling Units
Persons per Household
Labor Force
Per Capita Income
Employment
City Land (Sq Miles)
Population
Unemployment Rate
Sources:
(1) State of California Department of Finance; State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State, Sacramento, California, released May 2022. The estimates incorporate 2020 Census counts. (2) State of California Employment Development Department Website. Previous years' data updated in 2018/19 to utilize 12-month average and final numbers. Rise in average unemployment rate for 2019/20 was due to double digit unemployment at end of fiscal year due to the Coronavirus pandemic. (3) HdL, Coren & Cone
(4) Mean Household Income from US Census Bureau report Table S1901. Previously, calculated using "Persons per Household" mulitplied by "Per Capita Income". Starting in 2017, data is from the US Census Bureau American Fact Finder. 23,612
23,871
24,150
24,432
24,544
24,643
24,764
24,957
25,177
23,796
17,000
19,500
22,000
24,500
27,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Number of Dwelling Units

0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Unemployment Rate
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Mean Household Income

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

8.00%

9.00%
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Per Capita Income and Unemployment
Per Capita Income Unemployment Rate
457 CLICK HERE to Return to Agenda
168
City of La Quinta
Principal Employers (Table 21)
Year Ended June 30, 2022
Activity
Number of
Employees
Percent of
Total
Employment Rank
Number of
Employees
Percent of
Total
Employment
Government 1 2,862 14.42% 2 1,176 7.21%
Hotel & Golf Resort 2 1,400 7.05% 1 2,346 14.39%
Retailer 3 300 1.51% 3 340 2.09%
Retailer 4 297 1.50% 4 244 1.50%
Retailer 5 181 0.91% 6 160 0.98%
Retailer 6 150 0.76% - 0.00%
Utility Company 7 132 0.66% 8 140 0.86%
Retailer 8 132 0.66% 7 148 0.91%
Vons Grocery Store 9 104 0.52% 10 98 0.60%
Grocery Store 10 90 0.45% 9 119 0.73%
Fast Food 11 84 0.42% - 0.00%
Golf Resort 12 68 0.34% 5 209 1.28%
Tradition Golf Club Golf Resort 11 95 0.58%
Total employment listed 5,800 29.22% 5,075 31.13%
Total City Employment - July 1 19,850 16,300
Desert Sands Unified School District
Wal-Mart Super Center
La Quinta Resort & Club/ PGA West (1)
Fiscal Year 2012-13
Employer
Fiscal Year 2021-22
Rancho La Quinta
Home Depot
Costco
Lowe's Home Improvement
In N Out
Stater Bros
Imperial Irrigation District
Target
Notes:
(1) La Quinta Resort & Club and PGA West are accounted for as one entity; as such, their employment numbers are reported together as of FY 2015-16.

Source: City of La Quinta
458 CLICK HERE to Return to Agenda
City of La Quinta
Full-time City Employees (Table 22)
Year Ended June 30, 2022
2013 2014 (1) 2015 2016 (2) 2017 2018 2019 2020 2021(3) 2022

11.00 8.00 7.00 4.00 4.00 5.00 7.00 8.00 8.00 8.00

5.00 4.00 4.00 3.00 3.00 5.00 5.00 4.00 4.00 4.00

8.00 7.00 8.00 7.00 7.00 8.00 8.00 8.00 9.00 9.00

10.75 12.00 11.65 - - - - - - -

21.00 - - - - - - - - -

9.00 - - - - - - - - -
- 19.00 20.00 - - - - - - -

23.25 20.00 21.35 - - - - - 27.00 27.00
- - - 18.00 18.00 18.00 18.00 23.00 19.00 20.00
- - - 27.00 27.00 29.00 32.00 33.00 18.00 18.00
- - - 19.00 19.00 19.00 19.00 19.00 - -
Total 88.00 70.00 72.00 78.00 78.00 84.00 89.00 95.00 85.00 86.00 Fiscal Year
Facilities (c)
Finance
Community Services
Design and Development (b)
Community Resources (a)
Planning and Development
Community Development
Public Works
Administration-City Mgr. Office
City Clerk
Function
Building and Safety
Notes:

The City of La Quinta contracts with the County of Riverside for Police Services and with the California Department of Forestry through a contract with the County of Riverside for Fire Services. In addition, the City-owned Golf Course is operated by Landmark Golf. These positions have not been included as these positions are not City employees. (1) The City merged the Building and Safety Department with the Planning and Development Department in 2014. The resultant department was referred to as Community Development until 2016, see below.
(2) During FY 2015-16 the City was subject to a major reorganization in an attempt to improve efficiency and controls that effectively terminated the Community Services, Community Development, and Public Works departments. Following is a brief description of the reorganization for each department:
a) The Community Resources department has taken over specific roles of the prior Community Development and Community Services departments including, but not limited to human resources, police, fire, library, museum, recreation, marketing, code compliance, animal control, and emergency services. b) The Design and Development department has taken over specific roles of the prior Community Development, Public Works, and Finance departments including, but not limited to customer service, business and animal licensing, planning, building, engineering services, and development services. c) The Facilities department has taken over specific roles of the prior Community Services and Public Works departments including, but not limited to , parks, streets, buildings, lighting and landscaping.
(3) During the FY 2020-21 the City created the Public Works Division, consisting of the Facilities Division as well as Public Works, Engineering, and Capital Improvement (which were moved out of Design & Development). In addition, there were impacts due to the novel Coronavirus pandemic that led to a reduction in workforce. -

10.00 20.00

30.00 40.00

50.00 60.00

70.00 80.00

90.00 100.00
2013 2014 (1) 2015 2016 (2) 2017 2018 2019 2020 2021(3) 2022

88.00 70.00 72.00

78.00 78.00

84.00 89.00

95.00 85.00 86.00
Total Full-Time City Employees
459 CLICK HERE to Return to Agenda
City of La Quinta
Operating Indicators (Table 23)
Year Ended June 30, 2022
2013 2014 2015 2016 2017 2018 2019 2020(3) 2021(3) 2022 Finance:

Number of Animal Licenses Processed (1) 1,505 1,602 1,374 - - - - - - - Number of Accounts Payable Checks Processed 3,576 3,696 3,833 4,153 3,835 3,621 3,879 3,855 2,998 3,014 Number of investment purchases 302221 22206156493293
Par value of investments $ 136,323,300 164,614,769 $ 128,990,447 $ 137,594,669 $ 139,613,063 $ 150,117,079 $ 163,665,838 $ 170,194,404 $ 187,171,960 $ 223,319,336 $ Number of cleared checks 3,899 3,922 4,004 4,167 3,932 3,813 3,875 3,962 2,977 2,989 Number of bank wires, drafts, and EFTs(4) 58 58 54 41 44 64 68 57 412 504 City Clerk:

Contracts Processed 346 289 238 282 199 243 266 297 217 232 Documents Notarized 301 334 203 157 99 128 74 90 184 256 Documents Recorded with County 125 183 106 112 56 67 45 39 43 150 Subpoenas and Claims Processed 15 21 37 10 8 12 18 15 15 18 Records Requests Fulfilled and Recorded 558 601 580 518 743 572 602 633 847 1,205 Documents Scanned to Electronic Archives (1) 28,798 34,671 164,847 233,182 214,384 593,991 970,894 753,291 190,113 176,426 Public Works:

Encroachment permits issued 124 109 127 54 123 121 140 121 138 196 Request for services (1) 740 1322 1,261 3,440 3,207 2,652 2,194 1,938 2,041 1,732 Community Development:

Number of Active Business Licenses (1) 3,520 3,998 4,452 3,368 3,681 3,707 3,806 3,592 3,267 3,414 Permits:

Single family Detached 83 147 176 108 92 142 122 218 157 467 Single family Attached - 0 4.00 7.00 7 6 14 1 0 27
Residential Pool 162 204 255 217 170 211 243 237 337 424 Wall/Fence 167 220 328 257 209 268 223 312 244 412
Other 1,042 1,158 1,316 1,230 1,258 1,571 1,655 1,401 1,619 2,192 Garage Sale Permits (1) 1,404 1,255 1,290 1,109 1,024 928 959 604 351 461 Total Permits 2,858 2,984 3,369 2,928 2,760 3,126 3,216 2,773 2,708 3,983 Code Compliance (1):

Animal Control Incidents Handled (1) 3,206 1,645 1,085 - - - 52 42 30 10 Vehicle abatements 99 88 85 255 212 224 184 149 79 114
Weed abatements 1,4044345 57 114 12880655374
Nuisance abatements/Property Maintenance 1,668 730 557 1,037 1,180 1,122 921 821 403 952 All Other (2) - - - 1,432 806 888 1,159 1,591 1,511 1,320 Community Services:

Library activities:

Number of Visits 63,955 71,874 73,924 182,913 190,747 152,725 132,947 84,042 25,950 65,259 Books checked out 220,690 329,154 263,047 234,340 254,323 250,636 241,450 122,084 63,198 149,001 Cards Issued 2,966 2,035 2,418 2,179 2,248 2,276 2,251 919 886 1,610 Number of School Children Visiting 737 1,539 1,562 2,947 4,680 4,528 3,303 3,708 10,221 2,435 Volunteer Hours 2,226 1,340 1,917 2,169 2,248 2,314 2,138 1,173 0 524 Senior Center/Wellness Center (1) :

Number of visits 9,350 11,500 23,871 62,820 74,141 87,294 82,477 41,934 4,725 20,065 Volunteer Hours 2,233 2,745 1,279 1,585 1,420 1,333 1,148 506 0 0 Recreation activities:

Participants:

Leisure Classes(5) 1,475 1,177 1,322 2,241 2,278 2,168 2,039 864 269 15,538 Special events 5,970 5,927 6,460 8,185 7,783 10,449 12,650 4,950 390 4,685 Adult Sports 3,865 5,878 5,487 7,192 6,695 6,136 5,932 3,644 0 492 Golf course:

Golf rounds played 46,352 43,610 41,904 45,104 43,085 42,590 44,949 33,407 39,073 44,329 Average Green fee $ 67.44 $ 66.83 $ 69.65 $ 66.87 $ 66.80 $ 71.88 $ 72.02 $ 71.23 $ 79.63 $ 92.53 Planning and Development:

Number of residential units approved 228 494 208 40 120 - 114 92 212 132 Commercial square footage approved 0 113,149 79,092.00 13,000 391,914 7,599 102,552 3,162 152,133 15,537 Fiscal Year
Notes:(1) Data on this table may vary from year to year due to restructuring, personnel, and systems changes that have taken place at the city over the past five years.

Examples include animal licensing and control contracted to County of Riverside May 2015, business licenses and garage sale permits transferred to Community Development Department, tracking system for active business licenses updated, vacation rental requirements for permits changed, Codes Department began using GoEnforce tracking software, Public Works Department expanded use of GoRequest system, City Clerk's office began project to archive all old documents and plans electronically, and the Senior Center became the Wellness Center in 2015.
(2) "All Other" category includes building codes, business license, commercial, hazardous conditions, health/safety, other, parking, vacation rentals, and zoning. For 2016, data was annualized using the seven months of actual "total closed incidents" provided by GoEnforce. (3) Declines in the reported numbers for the Library, Wellness Center, and any related recreational activities are due to facility closures and restrictions as a result of the novel Coronavirus pandemic. For 2021, 'School Children Visiting' the library includes virtual storytime attendance. (4)Previously reported only wires, has been updated to include all forms of electronic payment types. (5)Leisure Classes line includes X-park and Fritz Burns Pool activity participants starting in 2021-22. 460 CLICK HERE to Return to Agenda
City of La Quinta
Capital Asset Statistics by Function (Table 24)
Year Ended June 30, 2022
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Public Works:
128 128 128 128 128 128 128 129 129 129
22 22 34 34 36 36 36 79.1 81.1 81.1
269 277 277 281 372 372 372 372 372 372
52 54 54 54 54 54 54 50 50 50
2,984 3,018 3,018 3,018 5,758 5,758 5,408 4,808 4,808 4,808 12 13 13 13 13 13 13 13 13 13
Parks and Recreation:

Parks(3) 13 13 13 13 13 13 13 14 14 17
218 218 218 218 218 218 218 - - -
40 40 40 40 40 40 40 - - -
238 238 235
114 114 111
17 17 17.4 17.4
1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1
Public Safety:

Fire Stations 3 3 3 3 3 3 3 3 3 3
Golf Course:

Municipal golf courses 1 1 1 1 1 1 1 1 1 1
Undeveloped Park Acreag
Park Acreage
Traffic signals
Traffic signs
Bridges
Streetlights (2)
Hiking Trails (miles)
City-Owned Acres(3)
City-Improved Acres(3)
Fiscal Year
Bikepaths (miles) (1)
Streets (miles)
Senior/Wellness Center
Museum
Library
Notes:
(1) Bike path miles were updated to include both Class I (off-street) and Class II (on-street, painted bike lanes) bicycle paths in 2015; the City has been adding Class II through various projects and the 2020 number has been updated accordingly. (2) In fiscal year ending 2009 street lights at intersections were included for the first time. Additionally, the decorative streetlights in Old Town were added for the first time in 2017.
(3)In fiscal year 2019-20, the City added one public park, the SilverRock Event Site. In 2020, the City aligned reporting with the Developmental Impact Fee Study from August 2019 which identifies parks as 'City-Owned' and 'City-Improved' by acreage in Table 3.1. In 2021-22, the City added one public park, the X-park. Additionally, the park count now includes two sports fields owned by Desert Sands Unified School District but maintained by the City. These parks were already included in the "city-improved acres" line. 461 CLICK HERE to Return to Agenda
City of La Quinta
Schedule of Insurance in Force (Table 25)
Year Ended June 30, 2022
Company Name Policy Number Coverage Limits Term Premium National Union Fire Insurance 01-424-97-61 Crime, Forgery, Fraud $1 Million 07/01/21 to 07-01-22 $1,800 Alliant Insurance Services, Inc
California Self-Insured All Risk Property Insurance $25 Million 07/01/21 - 07/01/22 $144,771 Joint Powers Pool Including Auto Physical Damage, Single Limit per Occurrence Insurance Authority Terrorism, Boiler & Machinery subject to other sublimits NFP Property & Casualty W14D19220901 Earthquake $10 Million 03/09/22 to 03/09/23 $175,980 Beazley Insurance Services Real & Personal Property Per Occurence Including Contingent Tax Interruption
California Self-Insured Comprehensive General $30 Million 07/01/21 - 07/01/22 $446,349 Joint Powers Pool and Automobile Liability Single Limit per Occurrence Insurance Authority
California Self-Insured Workers' Compensation $10 Million 07/01/21 - 07/01/22 $146,173 Joint Powers Pool Per Occurrence
Insurance Authority
462 CLICK HERE to Return to Agenda
City of La Quinta
CITY COUNCIL MEETING: July 18, 2023

STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO UPDATE THE CITY’S USER AND

REGULATORY MASTER FEE SCHEDULE

RECOMMENDATION
Adopt a Resolution to update the City’s current user and regulatory Master Fee Schedule.

EXECUTIVE SUMMARY
 Staff annually reviews user and regulatory fees as part of the City’s normal course of operations.
 Fees were most recently updated in August 2022. As part of that update, Council authorized annual fee adjustments, whereby fees would be increased based on the annual change in the regional Consumer Price Index for the Riverside, San Bernardino, Ontario region (CPI).
 The annual change in CPI was 4.57%. Accordingly, most fees are proposed to be adjusted by 4.57%. Similar, to other organizations, the City faces inflationary pressures. The fee adjustment is intended to recognize this while continuing to prioritize collaboration between the City, the development community, and other fee payers.
 Several minor refinements are proposed to specific fee categories to enhance fee schedule clarity, and more closely align fees to the City’s current costs of service.  If adopted, the proposed Master Fee Schedule (MFS) would take effect October 1, 2023.

FISCAL IMPACT
Based on historical revenues and permit volume, the new fee schedule may generate an additional $183,000 in annual revenue.

BACKGROUND/ANALYSIS
Each year, staff reviews user and regulatory fees as a basis for recovering allowable costs of certain City services. Periodically (generally every five-to-seven years), the City conducts a comprehensive fee study; the last one was completed in July 2019. In the 463 CLICK HERE to Return to Agenda
PUBLIC HEARING ITEM NO. 1

SUPPLEMENTAL STAFF REPORT
JULY 18, 2023
interim years, fees are primarily adjusted by the annual change in CPI for the region.

Regional CPI is based on the most recent annual change in the Consumer Price Index for All Urban Consumers in the Riverside, San Bernardino, Ontario Region. The annual timeframe used is March to March.

Fee adjustments are made to improve the correlation between the City’s cost of providing services and the fees imposed to recover those costs. If fees remain unchanged while the City’s costs increase, the City’s cost recovery levels will decrease.

The following table summarizes the proposed updates to the fee schedule.

Fee Category Summary of Primary Proposed Changes
1 Building Fees  4.57% increase to reflect CPI change
 Clarify applicable fee for plan revisions
2 Planning Fees  4.57% increase to reflect CPI change
 Adjust initial deposit to recover City
Attorney time associated with development
agreement review
 Remove unused fee categories
 Clarify fees for multiple concurrent
submittals from same applicant for different
projects that require similar application
review
3 Public Works Fees  4.57% increase to reflect CPI change 4 Fire Fees  4.57% increase to reflect CPI change
 Add additional fee descriptions/categories
to improve fee schedule clarity. No new
permit requirements have been added.
5 NPDES Inspection Fees  4.57% increase to reflect CPI change 6 STVR Permit Fees  4.57% increase to reflect CPI change 7 Medical Cannabis Delivery
Permit Fees
 4.57% increase to reflect CPI change
8 False Alarm Response  4.57% increase to reflect CPI change 9 Vehicle Impound Fees  4.57% increase to reflect CPI change 10 Code Enforcement  4.57% increase to reflect CPI change 464 CLICK HERE to Return to Agenda
11 Home Occupation Permit  4.57% increase to reflect CPI change 12 Pool Drain Permit  4.57% increase to reflect CPI change 13 Bingo Permit  No change (limited by State)
14 Film/Photography Permit  4.57% increase to reflect CPI change 15 Administrative Fees  No change (limited by State)
16 Appeal Fees  No change
17 Facility Rental Rates  No change
18 SilverRock Rental Rates  No change
 4.57% increase to reflect CPI change
19 Parking Lot Rental Rates  No change
 4.57% increase to reflect CPI change
(rounded to nearest $0.25 per space)
20 Technology Enhancement Fee  No change
21 Credit Card Transaction Fee  No change
 Attachment 1 identifies current fees, proposed fees, and proposed fee change percentage
 Attachment 2 includes cost of service analysis supporting any non-CPI fee adjustments.
 Attachment 3 provides the source data for the annual CPI adjustment.

If Council adopts the resolution, the updated Master Fee Schedule will go into effect on October 1, 2023.

AGENCY AND PUBLIC REVIEW
Notice regarding the proposed fee changes was provided in accordance with Government Code Sections 66016 and 6062(a). Interested stakeholders, the Building Industry Association of Southern California – Riverside County Chapter (BIA), Desert Valleys Builders Association (DVBA), and the Southern California Gas Company (SC Gas) received notice of these recommendations on July 3, 2023. Public Hearing notices were also published in The Desert Sun on July 7 and 14, 2023. As of this writing, the City received a letter support from the DVBA, dated July 7, 2023, included as Attachment 4. 465

ALTERNATIVES
 Council may elect to adjust fees by a different amount than recommended by staff.  Council may elect not to adjust the proposed fees.

Prepared by: Monika Radeva, City Clerk
Approved by: Jon McMillen, City Manager
Attachments:

1. Fee Schedule Showing Current Fees, Proposed Fees, and Proposed Fee Change Percentage

2. Cost of Service Analysis

3. Regional CPI Table – Riverside-San Bernardino-Ontario 2022-2023

4. DVBA Letter of Support dated July 7, 2023
466 CLICK HERE to Return to Agenda
RESOLUTION NO. 2023 - xxx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LA QUINTA, CALIFORNIA, ADOPTING A REVISED

MASTER FEE SCHEDULE OF VARIOUS USER AND

REGULATORY FEES
WHEREAS, this action is exempt under the California Environmental Quality Act (CEQA), Article 18, Statutory Exemptions, Section 15273(a) Rates Tolls Fares and Charges; and
WHEREAS, the City Council adopted Resolution No. 2022-031 on August 2, 2022, updating the City’s Master Fee Schedule of various user and regulatory fees; and WHEREAS, the City Council desires that annually the fees be increased based on the all-urban consumers Consumer Price Index (CPI) for Riverside – San Bernardino – Ontario region; and
WHEREAS, the City commissioned ClearSource Financial Consulting to conduct the analysis to determine the user and regulatory fee update, which is included in the staff report and available for public review; and
WHEREAS, the City Council hereby finds that the supporting documents, along with the most recently completed comprehensive study completed in July 2019, provide adequate evidence to conclude that the adjusted fees are set at amounts that do not exceed the estimated reasonable cost to provide the service.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows:

SECTION 1. Each recital, set forth above, is hereby adopted as a specific finding of this City Council.

SECTION 2. Resolution No. 2022-031 is hereby superseded, and revised fees as listed in the Master Fee Schedule attached hereto as “Exhibit A,” and incorporated herewith by this reference, are hereby adopted.

SECTION 3. Annually on July 1 the City Manager or his/her designee shall update and promulgate a new fee schedule whereby all fees are increased based on the allurban consumers CPI for Riverside – San Bernardino – Ontario computed from March of the previous year to March of the current year. If the CPI does not change or goes down in a given year, no change shall be made to the Master Fee Schedule that year.

SECTION 4. This Resolution shall become effective upon adoption. The fees imposed by this Resolution shall go into effect October 1, 2023. 467 CLICK HERE to Return to Agenda
Resolution No. 2023 – xxx
Master Fee Schedule – Update of User and Regulatory Fees Adopted: July 18, 203

Page 2 of 2 ends

La Quinta City CouncilJuly 18, 2023

La Quinta City Council
July 18, 2023